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)

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.

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)

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)

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.

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...

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)

Background: Family members are often required to act as substitute decision-makers when health care or research participation decisions must be made for an incapacitated relative. Yet most families are unable to accurately predict older adult preferences regarding future health care and willingness to engage in research studies. Discussion and documentation of preferences could improve proxies' abilities to decide for their loved ones. This trial assesses the efficacy of an advance planning intervention in improving the accuracy of substitute decision-making and increasing (...) the frequency of documented preferences for health care and research. It also investigates the financial impact on the healthcare system of improving substitute decision-making.Methods/DesignDyads (n = 240) comprising an older adult and his/her self-selected proxy are randomly allocated to the experimental or control group, after stratification for type of designated proxy and self-report of prior documentation of healthcare preferences. At baseline, clinical and research vignettes are used to elicit older adult preferences and assess the ability of their proxy to predict those preferences. Responses are elicited under four health states, ranging from the subject's current health state to severe dementia. For each state, we estimated the public costs of the healthcare services that would typically be provided to a patient under these scenarios. Experimental dyads are visited at home, twice, by a specially trained facilitator who communicates the dyad-specific results of the concordance assessment, helps older adults convey their wishes to their proxies, and offers assistance in completing a guide entitled My Preferences that we designed specifically for that purpose. In between these meetings, experimental dyads attend a group information session about My Preferences. Control dyads attend three monthly workshops aimed at promoting healthy behaviors. Concordance assessments are repeated at the end of the intervention and 6 months later to assess improvement in predictive accuracy and cost savings, if any. Copies of completed guides are made at the time of these assessments.DiscussionThis study will determine whether the tested intervention guides proxies in making decisions that concur with those of older adults, motivates the latter to record their wishes in writing, and yields savings for the healthcare system.Trial RegistrationISRCTN89993391. (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)

El desarrollo creciente de la novela negra neo-detectivesca en Chile es una prueba más de que atravesamos por un cambio artístico fundamental. Tecnológica y estéticamente impecables, las variantes de esta novela suelen ser producidas por escritores rigurosamente profesionales. Sin embargo y a pesar de los factores mencionados, ésta no está exenta de popularidad y éxito de ventas. Elalemán de Atacama de Roberto Ampuero es la segunda de la saga de su detective ficcional Cayetano Brulet. Como otras de sus novelas, ésta (...) conlleva una reflexión sobre el entreguismo de la nación-estado, los efectos devastadores de la economía global, la precariedad de los grupos étnicos y la destrucción ecológica. (shrink)

General semantics reveals ambiguities in the Bible.

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)

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)

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。.

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)

In this interview-essay, artist Rosanna Bruno talks with the author about her illustrations of The Trojan Women, a comic-book made in collaboration with Anne Carson. Bruno’s illustrations offer the reader an oblique entry into a devastated Troy: they are translation “at a slant.” The artist speaks on going against what is visually expected or plausible, in her use of surprising imagery to convey and counterpoint suffering, and touches upon the use of humor to bring the tragedy into sharp focus. Bruno (...) explains how the comic-book format can communicate radical ideas in the interdependence of word and image. She talks through creating the feeling of live theater and the emotional tenor brought about by an almost entirely non-human cast: dogs, cows, a huge wave, a turnip-like rootling, a pair of dungarees. The illustrator elucidates the collaborative process between herself and Carson, revealing the various iterations of characters before they settled on their final forms, and the materials and methodologies Bruno employed in its rendering. (shrink)

ObjectivesTo investigate which of two sources of information about an older adult’s wishes—choices made in an advance directive or proxy’s opinion—provides better insight into the older adult’s preferences measured in hypothetical clinical situations involving decisional incapacity.MethodsSecondary analyses of data collected from 157 community-dwelling, decisionally competent adults aged 70 years and over who attended a group information session on advance directives with their proxy. Older adults were invited to complete a directive introduced during the session, designed to express healthcare preferences. An (...) average of 3 months later, older adults were asked during an interview whether they would want to receive each of four medical interventions and what their goals of care would be should they develop one of three sudden health events, assuming that they had severe dementia. Proxies were asked to guess the older adult’s answers in each of the seven scenarios.ResultsEighty per cent of the older adults completed the directive. Choices they made in the directive were more in line with the preferences they stated during the interview than were their proxies’ guesses at their answers. However, concordance was relatively low, with percentages of agreement ranging from 43% to 83% across scenarios.ConclusionsFindings suggest that a directive might provide better insight into a person’s wishes than the person’s proxy, although neither source is perfect. A multifaceted decision-making model that includes both sources of information might better serve the interests of older adults who have lost the capacity to make decisions on their own.Trial registration numberISRCTN89993391; Post-results. (shrink)

Several philosophers of education argue that schooling should facilitate students’ development of autonomy. Such arguments fall into two main categories: Student-centered arguments support autonomy education to help enable students to lead good lives; Public-goods-centered arguments support autonomy education to develop students into good citizens. Critics challenge the legitimacy of autonomy education—of the state imposing a schooling curriculum aimed at making children autonomous. In this paper, I offer a unified solution to the challenges of legitimacy that both arguments for autonomy education (...) face. I first defend a particular construal of liberal legitimacy, and then consider each legitimacy challenge in light of that construal. I argue that the legitimacy challenges confronting both types of argument can be overcome. Further, I explain why we should pursue both arguments, rather than resting the entire case for autonomy education on one or the other. I conclude that each argument—if it can justify autonomy education at all—can justify autonomy education consistent with the requirements of liberal democratic legitimacy. (shrink)

This chapter contains sections titled: Coffee Talk Smallholder Farmers Mills, Middlemen, and Markets Abandoning the Bean Doing Things Direct Moving Beyond Fair Trade.