Using professional accountants as respondents in Hong Kong, this study strives to develop a model to depict the effect of ethical reasoning on the relationships between guanxi and auditors; behaviour in an audit conflict situation. The results of the study found that (1) there is a significant relationship between an auditor's ethical judgement and one's moral cognitive development; (2) there is a relationship between an auditor's ethical judgement and the existence of guanxi; and (3) the impact of guanxi on an (...) auditor's judgement is depending on the level of ethical reasoning. (shrink)

Throughout the COVID-19 pandemic, shortages of scarce healthcare resources consistently presented significant moral and practical challenges. While the importance of vaccines as a key pharmaceutical intervention to stem pandemic scarcity was widely publicized, a sizable proportion of the population chose not to vaccinate. In response, some have defended the use of vaccination status as a criterion for the allocation of scarce medical resources. In this paper, we critically interpret this burgeoning literature, and describe a framework for thinking about vaccine-sensitive resource (...) allocation using the values of responsibility, reciprocity, and justice. Although our aim here is not to defend a single view of vaccine-sensitive resource allocation, we believe that attending critically with the diversity of arguments in favor (and against) vaccine-sensitivity reveals a number of questions that a vaccine-sensitive approach to allocation should answer in future pandemics. (shrink)

For two thousand years the Mencius was revered as one of the foundational texts of the Confucian canon, which formed the basis of traditional Chinese education. Today it commands considerable attention in current debates on "Asian values" raging in classrooms and boardrooms in both East Asia and the West. This volume, which represents the work of fifteen respected scholars of early Chinese thought and culture, is an especially timely effort to bring the Mencius under fresh scrutiny. Making use of recently (...) excavated manuscripts, the contributors approach the Mencius from novel perspectives, challenge established interpretations, and confront anew issues that continue to attract and divide students of this classic text. The famous Mencian doctrine of the "goodness" of human nature forms one main focus. Questions of context and interpretation bring into sharp relief key hermeneutical issues that surround the text. Does the Mencius present a coherent and systematically developed ethical teaching? Or should it be read as a composite work, comprising different layers of material that reflect different emphases and conflicting doctrines? Traversing contested territories and exploring new avenues of understanding, the essays presented here do not aim at settling debates; on the contrary, they afford ample opportunities for further discussion on the background, interpretation, and continued relevance of this classic of Confucian philosophy. Contributors: Roger T. Ames, Irene Bloom, A. Taeko Brooks, E. Bruce Brooks, Alan K. L. Chan, Kim-Chong Chong, Antonio S. Cua, Robert Eno, Jiuan Heng, Donald J. Munro, Ning Chen, David Nivison, Kwong-Loi Shun, Sor-Hoon Tan. (shrink)

For two thousand years the Mencius was revered as one of the foundational texts of the Confucian canon, which formed the basis of traditional Chinese education. Today it commands considerable attention in current debates on "Asian values" raging in classrooms and boardrooms in both East Asia and the West. This volume, which represents the work of fifteen respected scholars of early Chinese thought and culture, is an especially timely effort to bring the Mencius under fresh scrutiny. Making use of recently (...) excavated manuscripts, the contributors approach the Mencius from novel perspectives, challenge established interpretations, and confront anew issues that continue to attract and divide students of this classic text. The famous Mencian doctrine of the "goodness" of human nature forms one main focus. Questions of context and interpretation bring into sharp relief key hermeneutical issues that surround the text. Does the Mencius present a coherent and systematically developed ethical teaching? Or should it be read as a composite work, comprising different layers of material that reflect different emphases and conflicting doctrines? Traversing contested territories and exploring new avenues of understanding, the essays presented here do not aim at settling debates; on the contrary, they afford ample opportunities for further discussion on the background, interpretation, and continued relevance of this classic of Confucian philosophy. Contributors: Roger T. Ames, Irene Bloom, A. Taeko Brooks, E. Bruce Brooks, Alan K. L. Chan, Kim-Chong Chong, Antonio S. Cua, Robert Eno, Jiuan Heng, Donald J. Munro, Ning Chen, David Nivison, Kwong-Loi Shun, Sor-Hoon Tan. (shrink)

The debate between Hans-Georg Gadamer and Jürgen Habermas provides a fresh perspective from which Confucian philosophy may be approached. In this paper, focusing on the Lunyu (Analects), I argue that the sayings of Confucius reflect an essentially 'conservative' orientation, finding in tradition a reservoir of insight and truth. There is a critical dimension to it in that ethical reflection and self-cultivation would enable the individual to challenge particular claims of tradition. However, can self-cultivation transcend tradition as a whole and enable (...) the individual to effect radical change? Following the strategy of Habermas' critique of Gadamer, what happens if tradition is systemically corrupt? In this discussion, rather than taking tradition generally I will focus on the concept of ritual (li) to suggest how the Lunyu seeks to crystallise the wisdom of the past into an ethical guide. The conclusion I draw is in the main a Gadamerian one. Committed to a critical appropriation of tradition, Confucian philosophy seeks ethical renewal from within, on the premise that through incremental change self-cultivation can make a real difference in the quest for moral excellence. (shrink)

We propose that the ontic understanding of quantum mechanics can be extended to a fully realistic theory that describes the evolution of the wavefunction at all times, including during a measurement. In such an approach the wave equation should reduce to the standard wave equation when there is no measurement, and describe state reduction when the system is measured. The general wave equation must be nonlinear and nonlocal, and we require it to be time-symmetric; consequently, this approach is not a (...) new interpretation but a new theory. The wave equation is an integrodifferential equation (IDE). The time symmetry requirement leads to a retrocausal approach, in which the wave equation is solved subject to initial and final conditions to determine history at intermediate times. We propose that different outcomes from (apparently) identically prepared experiments may result from uncontrolled parameters; both the nonlocality and the retrocausality of the theory imply that Bell’s Theorem cannot rule out such “hidden variables.” Beginning with Hamilton’s principle, we demonstrate the construction of such a theory by replacing the action with a functional designed to give rise to a nonlinear, nonlocal IDE as the wave equation. This IDE reduces to the standard wave equation (a differential equation) in the absence of a measurement, but exhibits state reduction to a single eigenvalue when the system interacts with another system with the properties of a measurement apparatus. We demonstrate several desirable features of this theory; for other properties we indicate their plausibility and possible avenues to a proof. (shrink)

This chapter explores the question of Confucius as a sage of “profound greatness” who embodies the fullness of Dao in his being (xuansheng 玄聖). It also discusses briefly the development of Lunyu learning in early medieval China. Xuanxue is often translated as “neo‐Daoism”. The merit of this translation is that it points to a new hermeneutical engagement with tradition, with a sharp focus on the concept of Dao. The idea of Confucius as a sage of profound greatness, wonders, and mystery (...) opens up a rich space for intellectual development. Whereas suwang may be of particular value to understanding the Confucius of history, xuansheng brings the sage into the present, into the thick of philosophical debate about the source, direction, and end of human existence. Different views on whether the sage experiences emotions can be found already in the Zhuangzi. The Zhuangzi argues that all phenomena ultimately rest on stillness and quiescence. (shrink)

A random sample of 146 fortune 500 firms were surveyed in 1996 to determine whether firm size and industry type affect employers' level of involvement and support of ethical and environmental policies and practices. The study found relationships between firm size and ethical and environmental policies and practices. While the majority of firms (90.3%), regardless of size, have a formal written code of ethics, large firms are more likely to employ an ombudsperson to handle ethical concerns and to have a (...) network confidentiality policy. Although most firms (83.5%) have a formal written environmental policy, large firms are more inclined to invest in new ways to reduce the production of various types of waste. Another interesting twist to the study has to do with the relationships found between industry type and ethical and environmental policies and practices. Industries, such as the computers and electronics and scientific and photographics sectors, that are involved with high precision products and industries, such as mining, crude oil, and petroleum refining, that utilize natural resources are more inclined to have a formal written code of ethics and social responsibility. In addition, industries that utilize natural resources are more likely than other industries to have formal written environmental policies and practices. (shrink)

Volume 19, Issue 10, October 2019, Page 88-90.