This study examines the tensions between the western concept of professional independence and accountants’ commitment to significant others under the care perspective of guanxi. The principle of professional independence is founded on arm’s-length transactions to avoid undue influence on professional and ethical judgement. However, in the relational society of China, social interactions based on Confucianism elicit a duty of care and concern towards significant others in important relationships. For a professional accountant, the commitment to persons with whom they have guanxi (...) is potentially at odds with their commitment to professional independence. Data collected from interviews with Chinese accounting professionals, accounting academics and expatriate accountants working in China provide insight on how Chinese accounting professionals discharge their obligations under guanxi. Notions of guanxi and the rules of exchange identified in Hwang’s (Knowledge and action: A social psychological interpretation of Chinese cultural traditions, Sin-Li, Taipei, 1995) model of “Confucian ethics for ordinary people” provide the lens to explain the ethical dilemmas facing Chinese accountants. The findings suggest that accounting professionals prioritise the interests of their superiors and clients over the users of financial reports. Despite accountants’ moral obligation to protect the public interest, personal and professional obligations in China struggle to extend beyond client or employer interests mostly because of the absence of a formal relationship or connection with the public. This contrasts sharply with the notion of professional independence practised in western societies, where accounting professionals must be independent of their clients and superiors and commit to a duty to protect the public interest. The outcome of this study demonstrates the impediments to transplanting western concepts to different cultures. (shrink)

Classical Confucian philosopher Mengzi 孟子 offers resources that can help shed light on the metaphysical status of moral qualities and answer the question of how we come to perceive them. I argue that Mengzi puts forward an account of virtue as sensitivity similar to that offered by John McDowell. Both thinkers endorse a particular kind of motivationally internalist naturalistic moral realism, and both explain virtue as analogous to perception of secondary qualities. I offer an original contribution to existing literature by (...) further arguing that Mengzi’s view includes an understanding of moral perception as including perception of uniquely human roles and the moral obligations they generate. This essay thus offers a novel textual interpretation of the _Mengzi_. Based on this interpretation, it then puts forth the argument that Mengzi’s version of virtue as sensitivity allows the Confucian thinker to avoid criticisms of McDowell’s “Sensitivity Account” of virtue. In particular, I argue that Mengzi’s account of sensitivity—as one that includes sensitivity to human roles and relationships—is better able to explain variation in perceived moral qualities both over time and across cultures. This is because Mengzi’s view recognizes that what is called for morally shifts with the agent’s social roles. Thus, a Mengzian-influenced Sensitivity Account of virtue can better account for differences in moral judgment by emphasizing that moral facts are a feature of human relationships, which likewise vary between cultures and individuals and change over time. (shrink)

Inspired by, and in close relation with, the contributions of this special issue, Kuperberg elegantly links event comprehension, production, and learning. She proposes an overarching hierarchical generative framework of processing events enabling us to make sense of the world around us and to interact with it in a competent manner.

本书围绕全球正义的哲学论述、跨文明视野中人权与正义原则、民主与和平的政治哲学三个专题,收入论文15篇。.

Little previous research has examined attitudes about societal and ethical issues (SEI) among interns participating in research experience for undergraduate programs (REUs) in nanotechnology, thus neglecting an important population for understanding the burgeoning views of the next generation of nanotechnology researchers. This study surveyed a sample of interns (N = 85) participating in the National Nanotechnology Infrastructure Network’s (NNIN) REU program during the summer of 2012. Our questions focused on interns’ experiences with education on ethical issues, as well as their (...) attribution of responsibility for considering ethical issues, motivations to talk about ethical issues, and comfort level of discussing ethical issues with faculty, mentors, lab staff, and other REU students. Among key findings was that lab culture related to the extent to which REU interns felt comfortable discussing ethical issues. In addition, those who reported more discussions about ethical issues with their mentors were more likely to consider themselves as responsible for considering ethical issues. We conclude with recommendations and future research directions. (shrink)

本书以个案研究和横向研究的方式梳理中西法学思想,梳理法学事件,于“真理、道理、情理与法理”的交融中审视法律、法学和法学家的时代使命。.

Ben shu dui ke xue mei xue si xiang shi de yan jiu dui xiang, ren wu he fang fa jin xing le xi tong di lun shu.

本书为法制研究文集,致力于探讨中国社会与人生所表达的生活方式,探索其中所蕴藏的活的规则,即自然之法,从追索中国自家的“立法”,讨一个“说法”,进而得出一个“活法”。.

Thomas Aquinas has argued that the passion of hope is the movement of the sensitive appetite and the first of the irascible passion. The first part of the article aims to explore the cause and the mechanism of the passion of hope, and tries to clarify the relationship between the passion of hope and the perception. In human beings, it is possible that the passion of hope is caused by false judgement of the perception, which will lead to the result (...) of false hope. In Aquinas’s argument, the problem of false hope could be solved through the moral virtue and the prudence. In the second part of this article, the aim is to analyse how the virtue of magnanimity, humility and the prudence work impact on the passion of hope and perfect it.Contribution: This research concentrates on the topic of the passion of hope of Thomas Aquinas, and provides a new perspective on the understanding of the relationship between the passion and the virtue. (shrink)

本书介绍了职业道德的特征、社会主义职业道德的基本原则和规范,职业道德的教育、修养和评价等内容。.

This volume defends a particular set of progressive political interventions on the basis of their being legitimate exercises of coercive political power, specifically focusing on the gendered division of labour, which is widely regarded as the predominant form of gender injustice.

In this paper, we offer a conceptualization of leadership as contemplative. Drawing on MacIntyre’s perspective on virtue ethics and Levinas’ and Gilligan’s work on the ethics of responsibility and care, we propose contemplative leadership as virtuous activity; reflexive, engaged, relational, and embodied practice that requires knowledge from within context and practical wisdom. More than simply offering another way to conceptualize the ethics of leadership, this research contributes to understanding the ethics of leadership in practice. Empirically, we analyze the narratives of (...) those in positions of formal authority and other organizational members in churches. We illustrate contemplative leadership as driven by a good purpose, derived from the unique organizational and broader societal context in which leadership occurs, and grounded in an ethical concern for the other. Contemplative leadership accounts for the complexity of experience and is discerned in mundane and everyday practices. We conclude with the implications for leadership theory, practice, and education. (shrink)

In this paper, I provide a framework for accounting for the self, based on a reconstruction of Galen Strawson’s “theory of SESMETs,” or the Pearl view, with Barry Dainton’s continuous consciousness thesis. I argue that the framework I provide adequately accounts for the self and is preferable to solely adopting either Strawson’s or Dainton’s theory. I call my reconstruction the “Necklace” view of the self.

本书对科技与政治交互作用空间的性质、结构及其张力进行了基本阐述,探讨科技政治空间价值张力的离合及有机统一的作用规律以及科技政治空间自由与干涉的权力张力及其作用规律等。.

The real-world navigation of ethics-in-practice versus the bureaucracy of institutional ethics remains challenging. This is especially true for research with children and young people who may be co...

This project examines the practice of taking red-envelope cash in contemporary Chinese journalism, which involves journalists accepting cash wrapped in an envelope that is provided by sources or other social agents. On the basis of focus group interviews, in-depth interviews, and personal communication, this project brings journalists’ perceptions on this practice to the fore. Journalists predominantly attribute the practice to Chinese cultural factors, especially the Chinese emphasis on guanxi. However, this research argues that culture alone is an insufficient explanation. This (...) project incorporates sociological studies of “informal relationships” to enrich our understanding of the practice. (shrink)

Workplace bullying has a well-established body of research internationally, but the United States has lagged behind the rest of the world in the identification and investigation of this phenomenon. This paper presents a managerial perspective on bullying in organizations. The lack of attention to the concept of workplace dignity in American organizational structures has supported and even encouraged both casual and more severe forms of harassment that our workplace laws do not currently cover. The demoralization victims suffer can create toxic (...) working environments and impair organizational productivity. Some methods of protecting your organization from this blight of bullying are proposed. Bullying has always been part of the human condition; history is rife with references to abuse of power and unnecessary or excessive force. The classic bully story is of Joseph and his brothers, a tale of envy and hostility. The refinement of bullying to include various forms of legally defined social harassment is a relatively late phenomenon, however, dating to the Civil Rights Act of 1964. In the United States, bullying is not illegal, whereas it is illegal in many other countries. Bullying is not about benign teasing, nor does it include the off-color jokes, racial slurs, or unwelcome advances that are the hallmarks of legally defined harassment. Workplace bullying is the pattern of destructive and generally deliberate demeaning of co-workers or subordinates that reminds us of the activities of the schoolyard bully. Unlike the schoolyard bully, however, the workplace bully is an adult, usually (but not always) aware of the impact of his or her behavior on others. Bullying in the workplace, often tacitly accepted by the organizational leadership, can create an environment of psychological threat that diminishes corporate productivity and inhibits individual and group commitment. The two examples that follow will help to clarify the difference between harassment and bullying. (shrink)

Autistic children with sensory processing differences successfully navigate and engage in meaningful family daily occupations within home and community environments through the support of their family. To date however, much of the research on autistic children with sensory processing differences, has primarily been deficit focused, while much of the caregiver research has focused on issues of distress, burden, effort, and emotional trauma in coping with their child's diagnosis. This study aimed to conduct a qualitative evidence synthesis, using a meta-ethnographic approach (...) to explore the gap identified in understanding successful occupational experiences of family participation and daily family routines when supporting an autistic child with sensory processing differences and to offer an alternative strengths-based perspective. Inclusion criteria were studies which were peer-reviewed qualitative design, published from 2000 to 2021, and that concerned parents/caregivers' perspectives of family occupations of children diagnosed with autism spectrum disorder. Studies were electronically searched in eight databases from October to December 2021 and 23 studies were identified which met the inclusion criteria. Noblit and Hare's seven step approach for conducting analysis in meta-ethnography was used, and three themes identified: sensory processing differences in daily life, what is hard about hard, and orchestrating family life. Results identified the centrality of sensory experiences in understanding family life. Living with unpredictability while orchestrating certainty through routines was core to successful participation. This review provides insights into how parents negotiate the complexities of constructing family life when living with an autistic child. The results can inform the design of future interventions that specifically address the relationship between meaningful participation in family occupations and daily routines and sensory processing in autistic children.Systematic review registrationhttps://www.crd.york.ac.uk/prospero/display_record.php?ID=CRD42022298938, identifier: CRD42022298938. (shrink)

本书分四个部分:第一部分以梁漱溟先生的思虑为个案样本,探讨法的一般理念问题;第二部分论及宪政、普通法和近代西方法律教育与法学研究;第三部分意在研索“罪孽理念与罪刑关系”;第四部分为通讯体论文。.

The Good Supervisor engages readers in dialogue and active reflection on the strategies of effective supervision of PhDs, postgraduate and undergraduate research. Accessibly written, it encourages supervisors to reflect on and enhance their research supervision practice with a diversity of students on a variety of research projects: Postgraduate and undergraduate levels, international and distance students practice and professional research research leading to creative process and products/creations the PhD by publication supervising your colleagues interpersonal skills managing diversity in learning styles, gender, (...) age and culture. The book is also useful for students undertaking research. There is special focus on research skills development.and on supporting students through and beyond the examination process. (shrink)

The subject of this work is the worldview of subculture and its complex interaction with the elements and structure of these groups. To do this, various types of subcultures are analyzed in detail in order to identify their unique ideological features and characteristics. The main purpose of the research is to find links between the worldview of subcultures and their structural elements, as well as to understand the impact of these links on socio-cultural processes. By analyzing these issues, the study (...) seeks to expand our understanding of subcultural dynamics and their place in the modern sociocultural context. The results of this work can be useful for further research in the field of anthropology, sociology, cultural studies, as well as for the development of practical strategies for managing and supporting subcultural communities. To achieve the goals of the study, an anthropological analysis of subcultures is used, which includes an analysis of synchronous and diachronic aspects of the subcultural worldview, as well as comparative analysis. The scientific novelty of this work is manifested in a deep and comprehensive analysis of the diversity of types of worldview representation in various subcultures and their impact on a wide range of socio-cultural processes. The analysis presented in the study reveals unique aspects of the subcultural worldview and its diverse manifestations, which not only contributes to a deeper understanding of the socio-cultural dynamics of modern society, but also expands our knowledge of the mechanisms of formation and functioning of subcultural communities. The conclusions of this work are important both for academic research in the field of anthropology and sociology, and for practical applications, for example, those aimed at effective management and support of subcultural groups in modern society, including the development of policies and programs that promote inclusivity, cultural diversity and socio-cultural harmony. (shrink)

Recent calls for reinstituting mandatory home economics education have emphasized its potential to advance gender egalitarian aims. The thought is that, because women’s disproportionate performance of caregiving and household labor is partially caused by gender socialization that better prepares women than men for such work, we can disrupt gender inegalitarian work distributions by preparing everyone for the sort of work in question. The curricula envisioned in these calls are gender-neutral, in the sense that they recommend identical educational interventions for all (...) genders. By exploiting a parallel between gender-neutral educational policies and gender-neutral family leave policies, we argue first that gender-neutral home economics instruction is unlikely to advance gender egalitarian aims, and may in fact reinforce the very outcomes it is meant to disrupt. However, we further argue that a more radical home economics curriculum could avoid these difficulties. To the extent that we value educational interventions as a possible means for advancing gender egalitarian aims, we have good reason to seriously consider adopting a gender non-neutral program in which all and only boys receive mandatory caregiving instruction. (shrink)

Our study explores how climate risk affects the tax behavior of governments and local firms, subsequently affecting corporate pollution emissions. Using data on Chinese non-state-owned industrial enterprises from 1998 to 2014, we empirically investigate the impact of natural disasters on corporate tax avoidance. The results indicate that companies in earthquake-damaged areas are less likely to avoid taxes than those in unaffected areas. Furthermore, companies that pay more taxes after a disaster can secure favorable government environmental policies, as indicated by a (...) rise in pollution emissions. Moreover, this effect is more pronounced for less polluting firms and firms with higher financial constraints. Our study contributes to the literature on taxation and ESG from the perspective of favor-exchange in government–firm relationships. (shrink)

Resumo: Com o rápido desenvolvimento da sociedade da informação moderna, o Big Data (BD) trouxe grande comodidade à vida dos residentes. No contexto do BD, a aplicação da tecnologia da informação em diversas áreas tornou-se uma tendência. Através da transformação da filosofia educacional, a Gestão do Ensino Superior também assumiu novas características e gerou novos rumos de desenvolvimento. Este artigo explora as deficiências e razões do trabalho tradicional de Gestão de Esino Superior, aponta problemas atuais e explica a necessidade de (...) sua inovação. Também analisa as vantagens e o desenvolvimento da tecnologia BD no trabalho de gestão. Através das novas ideias, métodos e ferramentas trazidas pela tecnologia Big Data para a Gestão do Ensino Superior, foi demonstrado que a tecnologia BD apoiou o desenvolvimento de modalidades de ensino inovadoras, proporcionou um ambiente de aprendizagem positivo e reduziu os custos de gestão. Com base nas características do trabalho da Gestão e nas vantagens da tecnologia BD, foram realizadas pesquisas inovadoras para analisar a eficiência e o entusiasmo da aprendizagem dos alunos para ilustrar o efeito inovador desse trabalho. Os autres defendem que a tecnologia BD, incluindo Inteligência Artificial e gestão precisa e flexível, traz novas ideias, métodos e ferramentas para a GEstão, melhorando efetivamente a eficiência, aumentando a felicidade dos alunos e reduzindo os custos de gestão laboral. Ademais, apoiam o desenvolvimento de modelos de ensino inovadores, oferecem aos estudantes universitários um ambiente de aprendizagem positivo e reduzem os custos de gestão. (shrink)

本书是关于新意识形态批评的论文集,本书要论述的意图是:以理论与社会生活的密切关系而言,中国文论家可以创造出自己的“本位话语”,其具体问题集中为两个,即文化转型中的当代中国的精神建构和建立文学理论的本位 话语。.

本书内容包括:孔子思想的主要特征、老子思想的文化地位、墨子思想的历史影响、孟子思想的历史影响、董仲舒在学术思想史上的地位、张衡在中国思想文化上的地位等内容。.

本书简要地介绍了《周易》的一些重要概念及其在二十一世纪的可能应用,指出以《周易》为代表的东方文明对人类社会在新世纪的可持续发展所可能做出的贡献。.

Commodity chain analysis (Bair and Ramsay, 2003 Multinational Companies and Global Human Resource Strategies) is used to explore where economic pressure (from consumers) or socio-political pressure (from governments and NGOs) can be applied to reduce worker exploitation. Six paths are illustrated with examples of successful and unsuccessful application of pressure. Three conclusions are reached :Economic pressure on companies and brand owners is more likely to lead to improved workplace conditions than socio-political pressure; Brand owners are more likely to implement improved (...) workplace conditions than retailers; and Retailers who are under extreme consumer price pressure will resist improving workplace conditions. (shrink)

In this paper, I urge feminists to re-center fetal moral status in their theorizing about abortion. I argue that fundamental feminist normative commitments are at odds with efforts to de-emphasize fetal moral status: The feminist commitment to ensuring care for dependents supports surprising conclusions with regard to the ethics of abortion, and the feminist commitment to politicizing the personal has surprising conclusions regarding the politics of abortion. But these feminist insights also support the conclusion that, conditional on fetal moral status, (...) care for unwanted fetuses would be a social obligation that only derivatively falls to women who are unwillingly pregnant. (shrink)

In this article, I develop and defend a prioritarian principle of justice for the distribution of educational resources. I argue that this principle should be conceptualized as directing educators to confer a general benefit, where that benefit need not be mediated by improved academic outcomes. I go on to argue that it should employ a metric of all-things-considered flourishing over the course of the student's lifetime. Finally, I discuss the relationship between my proposed prioritarian principle and the meritocratic principle that (...) it is presumed to supplement. (shrink)

Fabiano argues that virtue theory offers the best “safety framework” for mitigating the risks of moral enhancement (1). He advances five desiderata for an ideal safety framework and then explains how virtue theory satisfies each. Among these desiderata is the “preservation of identity” (1). Fabiano argues that moral enhancement can safely preserve personal identity when carried out within the framework of virtue theory. We suggest Fabiano's argument for this conclusion falls short, since contra Fabiano’s claim, enhancing virtues may not preserve—and (...) could even damage—personal identity. We draw on three sources of evidence: 1) virtue theory scholarship that argues for the importance of habituation for virtue formation, 2) Focquaert and Schermer’s (2015) distinction between active and passive enhancement and attendant endorsement of more active paths to virtue enhancement, and 3) empirical research suggesting that technologies which support moral enhancements may have damaging effects on personal identity. (shrink)