This project was undertaken to ascertain the perceptions of a group of Taiwan’s fourth-year bachelor of science in nursing (BSN) students regarding death and help expected from nurses during the dying process. Within the Chinese culture, death is one of the most important life issues. However, in many Chinese societies it is difficult for people to reveal their deepest feelings to their significant others or loved ones. It was in this context that this project was developed because little is known (...) about how Taiwan’s nursing students perceive death and the dying process. Using an open-ended, self-report questionnaire, 110 senior BSN students recorded their thoughts on: (1) their fears before physical death; (2) afterlife destinations; and (3) the help they would expect from nurses when dying. The data were analyzed using a three-layer qualitative thematic analysis. The students’ reported needs during the dying process were directed towards three main goals: (1) help in reaching the ‘triple targets of individual life’; (2) help in facilitating in-depth support so that both the dying person and significant others can experience a blessed farewell; and (3) help in reaching a destination in the afterlife. The results support the belief of dying as a transition occurring when life weans itself from the mortal world and prepares for an afterlife. (shrink)

Background This study used a scenario- and discussion-based approach to teach preclinical medical students the socio-philosophical aspects of psychiatry and qualitatively evaluated the learning outcomes in a medical humanities course in Taiwan. Methods The seminar session focused on three hypothetical psychiatry cases. Students discussed the cases in groups and were guided by facilitators from multiple disciplines and professions. At the end of the semester, students submitted a narrative report comprising their reflections on the cases and discussions. The authors utilized content (...) analysis to categorize students’ narratives into three facets, namely, the philosophical, social and individual. Results In total 163 preclinical medical students participated in the class; 150 of them mentioned the scenario-based lesson in their reports; 33.3% of these reports discussed the case at the philosophical dimension (n = 50), 45.3% at the social dimension (n = 68), and 26.6% at the individual dimension (n = 40). Four major themes emerged: (1) a psychiatric diagnosis has far-reaching consequences for an individual’s life, (2) the social structure affects how patients experience psychiatric disorders, (3) students related personal experience or those of friends and family to understand psychiatric disorders, and (4) medical humanities are of particular importance in psychiatric education. Conclusions This study demonstrated that the scenario-based discussions led by a multidisciplinary team of facilitators can benefit medical students with limited clinical experience to contemplate the socio-philosophical aspects of psychiatry. The authors suggest that this pedagogical model during preclinical education should be encouraged. (shrink)

PurposeThe primary angle-closure glaucoma is an irreversible blinding eye disease in the world. Previous neuroimaging studies demonstrated that PACG patients were associated with cerebral changes. However, the effect of optic atrophy on local and remote brain functional connectivity in PACG patients remains unknown.Materials and MethodsIn total, 23 patients with PACG and 23 well-matched Health Controls were enrolled in our study and underwent resting-state functional magnetic resonance imaging scanning. The regional homogeneity method and functional connectivity method were used to evaluate the (...) local and remote brain functional connectivity. Moreover, support vector machine method was applied to constructing PACG classification model.ResultsCompared with the HC, PACG patients showed increased ReHo values in right cerebellum _8, left CER_4-5, and right CER_8. In contrast, PACG patients showed decreased ReHo values in the bilateral lingual gyrus /calcarine /superior occipital gyrus and right postcentral gyrus. The ReHo value exhibited an accuracy of 91.30% and area under curve of 0.95 for distinguishing the PACG patients from HC.ConclusionOur study demonstrated that the PACG patients showed abnormal ReHo value in the cerebellum, visual cortex, and supplementary motor area, which might be reflect the neurological mechanisms underlying vision loss and eye pain in PACG patients. Moreover, the ReHo values can be used as a useful biomarker for distinguishing the PACG patients from HCs. (shrink)

AimPatients with high myopia reportedly exhibit changes in functional brain activity, but the mechanism underlying such changes is unclear. This study was conducted to observe differences in dynamic spontaneous brain activity between patients with HM and healthy controls via dynamic regional homogeneity analysis.MethodsResting-state functional magnetic resonance imaging scans were performed on 82 patients with HM and 59 HCs who were closely matched for age, sex, and weight. The dReHo approach was used to assess local dynamic activity in the human brain. (...) The association between mean dReHo signal values and clinical symptoms in distinct brain areas in patients with HM was determined via correlation analysis.ResultsIn the left fusiform gyrus, right inferior temporal gyrus, right Rolandic operculum, right postcentral gyrus, and right precentral gyrus, dReHo values were significantly greater in patients with HM than in HCs.ConclusionPatients with HM have distinct functional changes in various brain regions that mainly include the L-FG, R-ITG, R-ROL, R-PoCG, and R-PreCG. These findings constitute important evidence for the roles of brain networks in the pathophysiological mechanisms of HM and may aid in the diagnosis of HM. (shrink)

Is the societal-level of analysis sufficient today to understand the values of those in the global workforce? Or are individual-level analyses more appropriate for assessing the influence of values on ethical behaviors across country workforces? Using multi-level analyses for a 48-society sample, we test the utility of both the societal-level and individual-level dimensions of collectivism and individualism values for predicting ethical behaviors of business professionals. Our values-based behavioral analysis indicates that values at the individual-level make a more significant contribution to (...) explaining variance in ethical behaviors than do values at the societal-level. Implicitly, our findings question the soundness of using societal-level values measures. Implications for international business research are discussed. (shrink)

This article provides current Schwartz Values Survey (SVS) data from samples of business managers and professionals across 50 societies that are culturally and socioeconomically diverse. We report the society scores for SVS values dimensions for both individual- and societal-level analyses. At the individual-level, we report on the ten circumplex values sub-dimensions and two sets of values dimensions (collectivism and individualism; openness to change, conservation, self-enhancement, and self-transcendence). At the societal-level, we report on the values dimensions of embeddedness, hierarchy, mastery, affective (...) autonomy, intellectual autonomy, egalitarianism, and harmony. For each society, we report the Cronbach’s α statistics for each values dimension scale to assess their internal consistency (reliability) as well as report interrater agreement (IRA) analyses to assess the acceptability of using aggregated individual level values scores to represent country values. We also examined whether societal development level is related to systematic variation in the measurement and importance of values. Thus, the contributions of our evaluation of the SVS values dimensions are two-fold. First, we identify the SVS dimensions that have cross-culturally internally reliable structures and within-society agreement for business professionals. Second, we report the society cultural values scores developed from the twenty-first century data that can be used as macro-level predictors in multilevel and single-level international business research. (shrink)

AimResting state functional magnetic resonance imaging was used to analyze changes in functional connectivity within various brain networks and functional network connectivity among various brain regions in patients with high myopia.Methodsrs-fMRI was used to scan 82 patients with HM and 59 healthy control volunteers matched for age, sex, and education level. Fourteen resting state networks were extracted, of which 11 were positive. Then, the FCs and FNCs of RSNs in HM patients were examined by independent component analysis.ResultsCompared with the HC (...) group, FC in visual network 1, dorsal attention network, auditory network 2, visual network 3, and sensorimotor network significantly increased in the HM group. FC in default mode network 1 significantly decreased. Furthermore, some brain regions in default mode network 2, default mode network 3, auditory network 1, executive control network, and significance network increased while others decreased. FNC analysis also showed that the network connection between the default mode network and cerebellar network was enhanced in the HM group.ConclusionCompared with HCs, HM patients showed neural activity dysfunction within and between specific brain networks, particularly in the DMN and CER. Thus, HM patients may have deficits in visual, cognitive, and motor balance functions. (shrink)

This is Palmer 2004 years come to Taiwan, Lo Fu Jen Catholic University in light of the second lecture series lecture, described as vulgar different flow history of Western hermeneutics. This means a comprehensive history of hermeneutics unifying different from the contemporary general domain of hermeneutics for individual study. This ancient Egypt, Rome hope臘nervous, then interpretation of the Bible, the Protestant development, the liberation of neural science, until the liberation of Latin America contemporary neural science, etc., all kinds of important (...) interpretation of the provision of interpretation of the form of sperm Jie. Tirelessly road ahead, not only the context of the history of hermeneutics with management and to clarify the effect of comb, more understanding of how hermeneutics itself with the meaning of integration, resulting in program like dragon eye-dotting enlightening. This article is the second lecture made by Richard Palmer in Taiwan in 2004, entitled as "An Unconventional History of Hermeneutics in the West," indicating that such a general history of hermeneutics is different from the various hermeneutic studies on individual fields. This paper makes outstanding explications on those important hermeneutic forms of ancient Egypt mythology, Greek and Roman mythology, Biblical interpretation, the development of the Protestant, liberation theology and even the contemporary liberation theology of Latin America, not only sorting out and clarifying the historical contexts of hermeneutics but also inspiring us on how to understand and unify the meanings of hermeneutics itself. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Remarks at Harvard University Memorial Service for Benjamin I. SchwartzYu-sheng LinAmong the eminent intellectual historians in the world after World War II, Ben Schwartz was one of the most subtle and profound. He was deeply rooted in—but not confined by—the humanist tradition of Montaigne and Pascal, and this provided him with insights into the wretchedness as well as the grandeur of the human condition and with a conscious Socratic (...) moral and intellectual drive toward self-examination as a prerequisite for any inquiry into human affairs. Indeed, the distinctivecharacter of Ben's scholarship lay in his integration of morality and intellect. These humanistic resources in combination with his outstanding intellectual endowment enabled Ben to reach great heights of scholarly endeavor.To mention just a few of his many enduring achievements: Ben's thesis, advanced as early as 1951 and based on a study of the inner history of the rise of the Chinese Communist movement from a comparative perspective, developed the idea that the trajectory of Marxism eastward to Russia and China was, in fact, "a steady process of decomposition." This powerful argument has stood the test of time, whereas both the notion, on the Right, of a monolithic world communism and the idea, on the Left, of the Chinese Communist movement as the embodiment of the intellectual and moral legitimacy of Marxism fell by the wayside.His In Search of Wealth and Power: Yen Fu and the West, which offers a double mirror, with modern China illuminated by the modern West and vice versa, is a trailblazing work in intercultural intellectual history. Furthermore, The World of Thought in Ancient China, Ben's prizewinning magnum opus, which treats the whole range of ancient Chinese thought from a world-historical perspective, has achieved a methodological, no less than a historiographical, breakthrough. Ben's discussion of the need to "descend from the level of total cultural orientations to the level of shared problématiques" advances boldly beyond Max Weber's ideal-typical analysis in comparative world history. Historiographically, Ben's study of the general orientations in ancient China and their dialectical relations with the problématiques manifested in different schools of thought is the most incisive and comprehensive treatment of ancient Chinese thought to date.These great achievements derived from his ability to combine deep insights into historical realities with a humane simplicity in holding onto what is central in life. Such a simplicity was manifest in his spontaneous humility, a quality that furnished him with the moral and intellectual resources by which to develop empathetic understanding of the various strands of thought in China as well as in the West. Ben's analyses of human problems from a world-historical perspective, while characteristically erudite, subtle, complex, and at times extraordinarily brilliant, were singularly free from any trace of the influence of intellectual fashions and from any sort of [End Page 187] posturing or self-exhibition. He always struggled at the center of life and history, making the best effort to enter into the depth of human reality, drawing out its significanceas fully as he could. These great attainments were, I submit, a natural outgrowth of the strength of his moral and intellectual character, which led him to be truly open-minded and thus acutely perceptive. It was because he was so seriously interested in the study of humanity that he so seriously studied the Chinese. His universalist concerns fused with his humanist humility and thus empowered him to lift the field of Chinese studies out of its various forms of parochialism.The Confucian philosopher Xun Zi once said that the genuine scholar "explains with a humane compassion, listens with a studious attitude, and engages in disputation with an impartial mind." I know no one other than Ben Schwartz to have attained this ideal. His absolute joy in intellectual give-and-take and his delight, with his eyes gently sparkling, in reaching an understanding of a complex issue were infectious. It was indeed my good fortune and great privilege to be able to sit at the feet of Professor Schwartz. He embodied most eloquently the very essence of humanistic scholarship; his spirit is and shall always be a... (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Remarks at Harvard University Memorial Service for Benjamin I. SchwartzYu-sheng LinAmong the eminent intellectual historians in the world after World War II, Ben Schwartz was one of the most subtle and profound. He was deeply rooted in—but not confined by—the humanist tradition of Montaigne and Pascal, and this provided him with insights into the wretchedness as well as the grandeur of the human condition and with a conscious Socratic (...) moral and intellectual drive toward self-examination as a prerequisite for any inquiry into human affairs. Indeed, the distinctivecharacter of Ben's scholarship lay in his integration of morality and intellect. These humanistic resources in combination with his outstanding intellectual endowment enabled Ben to reach great heights of scholarly endeavor.To mention just a few of his many enduring achievements: Ben's thesis, advanced as early as 1951 and based on a study of the inner history of the rise of the Chinese Communist movement from a comparative perspective, developed the idea that the trajectory of Marxism eastward to Russia and China was, in fact, "a steady process of decomposition." This powerful argument has stood the test of time, whereas both the notion, on the Right, of a monolithic world communism and the idea, on the Left, of the Chinese Communist movement as the embodiment of the intellectual and moral legitimacy of Marxism fell by the wayside.His In Search of Wealth and Power: Yen Fu and the West, which offers a double mirror, with modern China illuminated by the modern West and vice versa, is a trailblazing work in intercultural intellectual history. Furthermore, The World of Thought in Ancient China, Ben's prizewinning magnum opus, which treats the whole range of ancient Chinese thought from a world-historical perspective, has achieved a methodological, no less than a historiographical, breakthrough. Ben's discussion of the need to "descend from the level of total cultural orientations to the level of shared problématiques" advances boldly beyond Max Weber's ideal-typical analysis in comparative world history. Historiographically, Ben's study of the general orientations in ancient China and their dialectical relations with the problématiques manifested in different schools of thought is the most incisive and comprehensive treatment of ancient Chinese thought to date.These great achievements derived from his ability to combine deep insights into historical realities with a humane simplicity in holding onto what is central in life. Such a simplicity was manifest in his spontaneous humility, a quality that furnished him with the moral and intellectual resources by which to develop empathetic understanding of the various strands of thought in China as well as in the West. Ben's analyses of human problems from a world-historical perspective, while characteristically erudite, subtle, complex, and at times extraordinarily brilliant, were singularly free from any trace of the influence of intellectual fashions and from any sort of [End Page 187] posturing or self-exhibition. He always struggled at the center of life and history, making the best effort to enter into the depth of human reality, drawing out its significanceas fully as he could. These great attainments were, I submit, a natural outgrowth of the strength of his moral and intellectual character, which led him to be truly open-minded and thus acutely perceptive. It was because he was so seriously interested in the study of humanity that he so seriously studied the Chinese. His universalist concerns fused with his humanist humility and thus empowered him to lift the field of Chinese studies out of its various forms of parochialism.The Confucian philosopher Xun Zi once said that the genuine scholar "explains with a humane compassion, listens with a studious attitude, and engages in disputation with an impartial mind." I know no one other than Ben Schwartz to have attained this ideal. His absolute joy in intellectual give-and-take and his delight, with his eyes gently sparkling, in reaching an understanding of a complex issue were infectious. It was indeed my good fortune and great privilege to be able to sit at the feet of Professor Schwartz. He embodied most eloquently the very essence of humanistic scholarship; his spirit is and shall always be a... (shrink)

Yen Fu was one of the four representatives who looked to the West for truth before the birth of the Chinese Communist Party. Our research on his life and work is still insufficient. Needless to say, both Yen Fu and Lin Shu were known as famous translators in pre-Liberation days. But Lin Shu cannot be equated with Yen Fu, insofar as their ideological and academic achievements and their contributions to modern China are concerned. From the post-Liberation days to the eve (...) of the Great Cultural Revolution, research works on Yen Fu remained scanty and he was seldom mentioned in articles on the advanced models among modern Chinese thinkers. More articles on Yen Fu appeared during the Criticize-Lin, Criticize-Confucius Campaign because Yen Fu had been mentioned by Chairman Mao. But the "Gang of Four" openly defied Chairman Mao's explicit direction by tampering with modern Chinese history, fabricating the struggle between the Confucians and the Legalists and describing Yen Fu as a Legalist. Chairman Mao pointed out: "Before the May Fourth movement, the struggle on the Chinese cultural front was one between the new bourgeois culture and the old feudal culture, and the antagonisms between modern schools and imperial examinations, between the new learning and the old learning and between Western thought and Chinese thought were all of the same nature." But, in the articles by Liang Hsiao and Lo Ssu-ting, all this has been described as the struggle between Legalists and Confucians and between Legalism and Confucianism. Thus, Chang Tai-yen, not Sun Yat-sen, is regarded as a bourgeois revolutionary and "Legalist." Yen Fu, not the "Confucian" K'ang Yu-wei, is treated as a representative of the bourgeois Reformists. This attitude has caused serious theoretical, ideological and academic chaos. We should do away with the chaos, conduct a thorough criticism of the "Gang of Four" and push forward our academic research work in accordance with the principle of "letting a hundred schools of thought contend.". (shrink)

BackgroundAmidst expanding roles in education and policy making, questions have been raised about the ability of Clinical Ethics Committees (CEC) s to carry out effective ethics consultations (CECons). However recent reviews of CECs suggest that there is no uniformity to CECons and no effective means of assessing the quality of CECons. To address this gap a systematic scoping review of prevailing tools used to assess CECons was performed to foreground and guide the design of a tool to evaluate the quality (...) of CECons.MethodsGuided by Levac et al’s (2010) methodological framework for conducting scoping reviews, the research team performed independent literature reviews of accounts of assessments of CECons published in six databases. The included articles were independently analyzed using content and thematic analysis to enhance the validity of the findings.ResultsNine thousand sixty-six abstracts were identified, 617 full-text articles were reviewed, 104 articles were analyzed and four themes were identified – the purpose of the CECons evaluation, the various domains assessed, the methods of assessment used and the long-term impact of these evaluations.ConclusionThis review found prevailing assessments of CECons to be piecemeal due to variable goals, contextual factors and practical limitations. The diversity in domains assessed and tools used foregrounds the lack of minimum standards upheld to ensure baseline efficacy.To advance a contextually appropriate, culturally sensitive, program specific assessment tool to assess CECons, clear structural and competency guidelines must be established in the curation of CECons programs, to evaluate their true efficacy and maintain clinical, legal and ethical standards. (shrink)

Modern Western medical individualism has had a significant impact on health care in China. This essay demonstrates the ways in which such Western-style individualism has been explicitly endorsed in China’s 2010 directive: The Basic Norms of the Documentation of the Medical Record. The Norms require that the patient himself, rather than a member of his family, sign each informed consent form. This change in clinical practice indicates a shift toward medical individualism in Chinese healthcare legislation. Such individualism, however, is incompatible (...) with the character of Chinese familism that is deeply rooted in the Chinese ethical tradition. It also contradicts family-based patterns of health care in China. Moreover, the requirement for individual informed consent is incompatible with numerous medical regulations promulgated in the past two decades. This essay argues that while Chinese medical legislation should learn from relevant Western ideas, it should not simply copy such practices by importing medical individualism into Chinese health care. Chinese healthcare policy is properly based on Chinese medical familist resources. (shrink)

This essay draws on classical Confucian intellectual resources to argue that the person who emerges from a head transplant would be neither the person who provided the head, nor the person who provided the body, but a new, different person. We construct two types of argument to support this conclusion: one is based on the classical Confucian metaphysics of human life as qi activity; the other is grounded in the Confucian view of personal identity as being inseparable from one’s familial (...) relations. These Confucian ideas provide a reasonable alternative to the currently dominant view that one’s personal identity “follows” one’s head. Together, these arguments imply that head transplantation is ethically inappropriate. (shrink)

This book analyses and defends the deflationist claim that there is nothing deep about our notion of truth. According to this view, truth is a 'light' and innocent concept, devoid of any essence which could be revealed by scientific inquiry. Cezary Cieśliński considers this claim in light of recent formal results on axiomatic truth theories, which are crucial for understanding and evaluating the philosophical thesis of the innocence of truth. Providing an up-to-date discussion and original perspectives on this central and (...) controversial issue, his book will be important for those with a background in logic who are interested in formal truth theories and in current philosophical debates about the deflationary conception of truth. (shrink)

As social media becomes increasingly popular, human subjects researchers are able to use these platforms to locate, track, and communicate with study participants, thereby increasing participant retention and the generalizability and validity of research. The use of social media; however, raises novel ethical and regulatory issues that have received limited attention in the literature and federal regulations. We review research ethics and regulations and outline the implications for maintaining participant privacy, respecting participant autonomy, and promoting researcher transparency when using social (...) media to locate and track participants. We offer a rubric that can be used in future studies to determine ethical and regulation-consistent use of social media platforms and illustrate the rubric using our study team’s experience with Facebook. We also offer recommendations for both researchers and institutional review boards that emphasize the importance of well-described procedures for social media use as... (shrink)

Offers the first focused study of the shifei debates of the Warring States period in ancient China and challenges the imposition of Western conceptual categories onto these debates. In recent decades, a growing concern in studies in Chinese intellectual history is that Chinese classics have been forced into systems of classification prevalent in Western philosophy and thus imperceptibly transformed into examples that echo Western philosophy. Lin Ma and Jaap van Brakel offer a methodology to counter this approach, and illustrate their (...) method by carrying out a transcultural inquiry into the complexities involved in understanding shi and fei and their cognate phrases in the Warring States texts, the Zhuangzi in particular. The authors discuss important features of Zhuangzi’s stance with regard to language-meaning, knowledge-doubt, questioning, equalizing, and his well-known deconstruction of the discourse in ancient China on shifei. Ma and van Brakel suggest that shi and fei apply to both descriptive and prescriptive languages and do not presuppose any fact/value dichotomy, and thus cannot be translated as either true/false or right/wrong. Instead, shi and feican be grasped in terms of a pre-philosophical notion of fitting. Ma and van Brakel also highlight Zhuangzi’s idea of “walking-two-roads” as the most significant component of his stance. In addition, they argue that all of Zhuangzi’s positive recommendations are presented in a language whose meaning is not fixed and that every stance he is committed to remains subject to fundamental questioning as a way of life. (shrink)

The desire-satisfaction theory of welfare says that what is basically good for a subject is the satisfaction of his desires. One challenge to this view is the existence of quirky desires, such as a desire to count blades of grass. It is hard to see why anyone would desire such things, and thus hard to believe that the satisfaction of such desires could be basically good for anyone. This suggests that only some desires are basically good when satisfied, and that (...) desire satisfactionists owe us an account of which desires these are, and why. In "Quirky Desires and Well-Being," Donald Bruckner proposes such an account: a desire is welfare-relevant (i.e., such that its satisfaction would be basically good for its subject) if and only if and because its subject could describe its object in a way that makes it comprehensible what about the object attracts him or appeals to him. We are inclined to view quirky desires as welfare-irrelevant because we assume that their objects cannot be described in such a way. But if there were a quirky desire whose object could be so described by the subject whose desire it is, then this desire would be relevant to that subject's welfare. I will argue that while Bruckner's view delivers plausible verdicts about the cases to which it is meant to apply, its account of what makes a desire welfare-relevant is unmotivated and implausible. Desire satisfactionists can retain what is plausible about his view while endorsing a better explanation of why welfare-relevant desires have that status if they accept the following account instead: a desire is welfare-relevant if and only if and because something about its object attracts, or appeals to, the subject who has the desire. (shrink)

In the main body of colleges and universities, the effect of college teaching psychology management is an important standard to test the quality of college teaching psychology management and its effects on the development of college teaching psychology management. However, the psychology management system used by traditional colleges and universities is challenging to meet the needs of the innovation of the new talent training model of higher vocational education. The construction of the new micro-level teaching organization inevitably requires the psychology (...) management practice, structure, process, and technology at the medium and macro-levels to adapt to it. However, there are many mismatches in Higher Vocational Colleges’ internal and external administrative systems in China, such as low administrative efficiency, generalization of administrative power, low degree of specialization in administrative psychology management, and unreasonable administrative and organizational structure. This paper innovates the psychology management of colleges and universities reforms in combination with the characteristics of the digital age. Based on the collaborative innovation theory of colleges and universities, this paper puts forward the collaborative psychology management innovation network model of colleges and universities. The model combines the psychology management theory with the practical research of collaborative innovation in colleges and universities, expands the application and research field of innovation network theory, constructs the evaluation index system of students’ satisfaction in teaching psychology management in colleges and universities, and discusses it through reading and consulting materials and communication with teachers and students. A questionnaire of college teaching psychology management based on student satisfaction is formed. The experiment shows that teaching satisfaction is improved by nearly 31% compared with before innovation and reform. It can initially get the effect of innovation and reform, meet students’ needs, and promote the improvement of teaching psychology management quality. (shrink)

Using Hofstede's culture theory (1980, 2001 Culture's Consequences: Comparing Values, Behaviours, Institutions, and Organizations Across Nation. Sage, NewYork), the current study incorporates the moral development (e.g. Thorne, 2000; Thorne and Magnan, 2000; Thorne et al., 2003) and multidimensional ethics scale (e.g. Cohen et al., 1993; Cohen et al., 1996b; Cohen et al., 2001; Flory et al., 1992) approaches to compare the ethical reasoning and decisions of Canadian and Mainland Chinese final year undergraduate accounting students. The results indicate that Canadian accounting (...) students' formulation of an intention to act on a particular ethical dilemma (deliberative reasoning) as measured by the moral development approach (Thorne, 2000) was higher than Mainland Chinese accounting students. The current study proposes that the five factors identified by the multidimensional ethics scale (MES), as being relevant to ethical decision making can be placed into the three levels of ethical reasoning identified by Kohlberg's (1958, The Development of Modes of Moral Thinking and Choice in the Years Ten to Sixteen. University of Chicago, Doctoral dissertation) theory of cognitive moral development. Canadian accounting students used post-conventional MES factors (moral equity, contractualism, and utilitarianism) more frequently and made more ethical audit decisions than Chinese accounting students. (shrink)