Moral Construction Research Articles

Research on the Control of Audit Risk of Asset Reorganization

The risk of asset reorganization audit refers to the possibility of the failure of asset reorganization or the decision failure of information users caused by the auditors' inappropriate audit opinions on the financial statements of the underlying assets. It has the characteristics of universality, complexity and dynamics. This paper argues that the main causes of the audit risk of asset restructuring are the opportunistic behavior of asset restructuring, the high uncertainty of profit forecast report, the incomplete and unreliable non-accounting information disclosure and the lack of professional competence and professional ethics of auditors. Considering the institutional environment in China, it is considered that the joint efforts of accounting firms, relevant accounting policy formulation agencies and regulatory agencies are needed to effectively reduce the audit risk of asset restructuring. Among them, auditors should make clear the importance of strategic analysis, and on this basis, determine the audit focus according to the value driving factors and key operational risks, and at the same time emphasize the importance of the auditor's industry expertise and professional ethics construction.

Reputational assets for local political leadership

In political games, a good reputation is an invaluable asset. Hence, this research intends to expand the current understanding of the determinants of success imperative for the reputation of local political leaders. This article reviews the literature on reputation management, as well as empirical cases, to elucidate the reputational success factors of political leaders. Empirically, this study targets tenured mayors in Norway to distinguish key sources of their political reputation, which can be practically beneficial for political leadership. The theories delineated in the literature regarding political leadership were used to construct a typology containing three constructs to analyse political reputations. The findings in this article reveal that the key elements from behavioural, symbolic, and ethical constructs are important and should act in concert to build a good reputation. Within a system with limited formal political powers, efforts are needed to build soft power networks that provide the capacity to act. Politicians can learn ways to secure their support and enhance their power base from the identified reputational success factors.

The Challenge against Economic Regulation Ethics under the COVID-19 Epidemic: An Analysis of Unethical Behavior of Convenience

Purpose: Under the COVID 19 epidemic, public interest should be treated as a kind of public ethics. From the perspective of economic regulation, this study regards unethical behavior arising from the pursuit of convenience as a challenge against the public interest. It attempts to analyze the relationship between convenience and moral behavior from the perspectives of moral philosophy and psychology, reveal the factors influencing occurrence of unethical behavior of convenience, and express opinions on the construction of citizen morality under the epidemic. Method: By combining literature research and life cases, analysis is made on unethical behavior of convenience in life. Results: Convenience is a need in human moral life, and people may have unethical behaviors in the pursuit of convenience. The degree of convenience in the context of moral life, the clarity of moral clues, whether moral evasion is successful, and the tolerance of moral hazards are factors that affect whether individuals commit unethical behaviors in the pursuit of convenience.
 Conclusion: Respect for individual convenience is also respect for individual human rights, and overall convenience is the inherent requirement of social moral life. The epidemic has significantly impacted individual lives and public lifestyles. It is undoubtedly an important means to prevent and control the COVID-19 epidemic by regarding public interests as public ethics. For the need to jointly prevent and control the epidemic, it is recommended that schools incorporate convenience-related moral education content in light of the epidemic situation.

Customer Satisfaction towards Online Shopping

Online shopping is the biggest part of customer attraction as well as customer satisfaction. In today’s technology environment, most businesses rely on internet purchasing to both please their consumers and attract new ones. The effects of online shopping on improving customer satisfaction are the subject of this study report. The study also sought to determine the effects of online shopping on improving customer satisfaction in retail establishments. The research tasks entailed an ethical construction of a questionnaire keeping in view the research topic and tasks at hand. The construction of the survey was done keeping multiple touch points in consideration. Extensive research was done to identify the most prominent issues in the realm of online shopping. The survey was constructed based on these observations and was then circulated to a group of 100 respondents of varying ages, genders, and from different physical locations. Likert scales were used to gather experience-based data from all respondents. After being working on the research, we have come to learn that customer satisfaction plays a vital role in how the choices of people to shop online. Websites offering online shopping must have good customer services and user-friendly applications or websites to be easily accessible to the public and therefore making them prefer online shopping over in-person shopping. The study also revealed that online shopping has a variety of consequences (age and gender) and according to the analysis, online shopping assists in good quality, access, and comfort, resulting in increased customer satisfaction.

Kepimpinan Wanita Menurut Perspektif Hamka

The paper investigates Hamka’s viewpoints concerning issues of womens’ leadership and its legitimacy in political and social sphere. The research problem is to address Hamka’s legal opinion on the legitimacy of women leadership. In this regard it critically evaluates his religious and juristic views concerning the issues and comparing this with diverse opinions of Muslim scholars from various schools of thought that legitimize or denied womans’ right in assuming any leadership role. The study is based on descriptive, analytical and comparative method. It analyzed the arguments and standpoints of Hamka regarding the issue and comparing these with certain arguments brought forth in the modern and classical texts of Islam that either justified or refuted such claim. The study concluded that Hamka explicitly endeavors to reformulate and reconstruct the legal fatwa and ideas on womans’ leadership, based on Islamic principle and standpoint as represented in the revealed law and concrete rulings of shariah and its ethical precept and construct that outlines and suggests the ideal position that typically suit womens’ intrinsic nature for assuming the task of leadership.

Behavioral Ethics: Ethical Practice Is More Than Memorizing Compliance Codes.

Disciplines establish and enforce professional codes of ethics in order to guide ethical and safe practice. Unfortunately, ethical breaches still occur. Interestingly, it is found that breaches are often perpetrated by professionals who are aware of their codes of ethics and believe that they engage in ethical practice. The constructs of behavioral ethics, which are most often discussed in business settings, attempt to explain why ethical professionals sometimes engage in unethical behavior. Although traditionally based on theories of social psychology, the principles underlying behavioral ethics are consistent with behavior analysis. When conceptualized as operant behavior, ethical and unethical decisions are seen as being evoked and maintained by environmental variables. As with all forms of operant behavior, antecedents in the environment can trigger unethical responses, and consequences in the environment can shape future unethical responses. In order to increase ethical practice among professionals, an assessment of the environmental variables that affect behavior needs to be conducted on a situation-by-situation basis. Knowledge of discipline-specific professional codes of ethics is not enough to prevent unethical practice. In the current article, constructs used in behavioral ethics are translated into underlying behavior-analytic principles that are known to shape behavior. How these principles establish and maintain both ethical and unethical behavior is discussed.

A Critical Analysis of Interventions for Women Harmed by Others’ Gambling

At present, gambling studies literature has multiple understandings of family and others affected (FAOs) by gambling harm and their support needs in play, each with different possibilities and constraints for harm reduction engagement with women. Individual psychological approaches have been privileged, eschewing the social and relational situation of gambling and harm in women’s lives. In Australasia, the majority of those seeking support in relation to a significant others’ gambling are women. Gender has been posited as a shaping force in the social stratification system, distribution of resources, and gambling and harm within society. There has been minimal engagement with the lived experiences of FAOs, which limits gambling harm reduction service development and planning. This research critically engaged with gambling harm reduction studies for FAOs, alongside interviews with eight women FAOs who presented to community services from a social constructionist perspective. The aim was to provide insight into how women FAOs position themselves and their support needs in relation to gambling harm and recovery. Data was analysed using thematic analysis informed by feminist poststructuralist theories of language. Results suggested that this small group of women were subject to intersecting patriarchal constraints and economic determinants of gambling harm. Powerful normative and moral constructions of ‘good/bad’ mothers operated to individualise some women’s responsibility for addressing harm in families and to alienate these women from gambling support services. These findings suggest that gambling services must support women and families in ways that go beyond personal functioning, extending into the social and political conditions of possibility for harm and recovery. Critical psychology and coherent gender analysis may offer opportunities to expand the role of gambling support to include advocacy, community development, and more client-led and gender-aware practice with women affected by gambling harm.

Suggestions for Critical Awareness, Accountability, and Transformation in Human Rights Education

Human Rights Education exists as an implementing entity of the Universal Declaration of Human Rights. Scholars such as Andre Keet and others have criticized the dissemination of universal rights through education because it covets Western ideology over local ethical and epistemological constructs. Using Tibbitts’ revised typologies of Human Rights Education, this paper offers suggestions for critical pedagogy for the teaching of, for, and through Human Rights. These suggestions are drawn from examples of critical practice from throughout the world.

Enacting affirmative ethics in education: A materialist/posthumanist framing

The aim of this article is to explore the worth of a materialist/posthumanist approach to ethics, specifically affirmative ethics (Braidotti, 2018, 2019a), within the field of education. I work empirical material that ‘does’ this ethics in classrooms and draw on Deleuze’s (1988) ethically guided materialism as taken up by Braidotti (2019b), to gain purchase on it. Defined as a relational matter of human and non-human powers of acting in pursuit of affirmative values, affirmative ethics focuses up relations, forces and affects. It poses considerable challenges to a normalised construction of ethics as located solely within a constituted human subject with moral intentionality as its core. Affirmative ethics presents empirically as an emergent property of relational assemblages of human and more than human elements that bring ethical subjectivity into effect. Pedagogy and curriculum perform a constitutive role in these assemblages, as does pedagogic affect, showing how this ethics can be activated. A materialist affirmative ethics makes for a multi-faceted and generative practice of ethics. Oriented to collectivity and with relationality ‘built-in’, it has the potential to play a significant role in the reconstitution of individualised subjectivity which neoliberal modes of governance continue to advance in education.

Influence of differential leadership on teachers' professional ethics: an empirical study from Chinese universities

In Chinese society, the teachers' professional ethics have been considered important since ancient times and have been widely discussed. This paper aims to explore the mechanism of the influence of differential leadership with local cultural adaptability on college teachers' professional ethics. A total of 403 valid responses were collected from a questionnaire survey of university teachers in many regions of China, and the data were statistically analysed by SPSS17.0 and AMOS22.0. The results showed that differential leadership positively influences college teachers' professional ethics, and college teachers' professional identity plays a mediating role between differential leadership and teachers' professional ethics. The effect of differential leadership on college teachers' professional identity and professional ethics is negatively moderated by the tendency towards collectivism, and it seems to be contrary to the national culture of Chinese, which is high in collectivism, but consistent with the strong will of college teachers and the current workplace characteristics embodied in the sample investigated. It is expected that the research results of this paper can provide theoretical guidance for the construction of teachers' professional ethics in relevant governments and colleges.

Study on the Promoting Mechanism of Teachers' Ethics Internalization in Universities

On the basis of clarifying the teachers' Ethics internalization theory, this paper analyzes the typical dilemma in teachers' Ethics internalization . To resolve these problems, this paper construct an overall framework, including security mechanism, normative mechanism, education mechanism, evaluation mechanism and supervision mechanism, which the external conditions are used to constantly strengthen the moral needs of the subject,then enhance the consciousness of moral internalization, improve the effectiveness of teachers' moral construction.

Predicting the Adoption of Health Wearables with an Emphasis on the Perceived Ethics of Biometric Data

The main purpose of this research is to understand the strongest predictors of wearable adoption among athletes with an emphasis on the perceived ethics of biometric data. We performed a word co-occurrence study of biometrics research to determine the ethical constructs of biometric data. A questionnaire incorporating the Unified Theory of Acceptance and Use of Technology (UTAUT), Health Belief Model and Biometric Data Ethics was then designed to develop a neural network model to predict the adoption of wearable sensors among athletes. Our model shows that wearable adoption’s strongest predictors are perceived ethics, perceived profit, and perceived threat; which can be categorized as professional stressors. The key theoretical contribution of this paper is to extend the literature on UTAUT by developing a predictive modeling of factors affecting acceptance of wearables by athletes, and highlighting the ethical implications of athlete’s adoption of wearables.

MA and Togetherness (Ittaikan) in the Narratives of Dancers and Spectators: Sharing an Uncertain Space

AbstractThe Japanese concept/character MA (間), commonly translated as “gap, interval, or the in between,” partakes in many forms of Japanese arts and daily‐life practices. In this article, we report the results of a qualitative research on the meaning or experience of MA and its relation with the feeling of togetherness in the context of contemporary dance improvisation. We interviewed performers and spectators (all professional dancers) while they watched the videotaped and reduced stick‐figure versions of short dance improvisations created in a laboratory installed with motion‐capture sensors. Based on the individual narratives, and inspired by Japanese and occidental aesthetic writings, we elaborate a specific understanding of MA as attending to the event's preacceleration, and how this experience causally relates to the feeling of togetherness (一体感, ittaikan). We propose that MA, understood not extensionally (as an empty space or a silent gap), but intentionally/internally as a certain quality of attention or perceptual mode, is fertile ground for serendipity. MA as an interpersonal ethical construct suggests a transsubjective difference as a foundation for a collective coming together.

Humans “in the Loop”?

Abstract More and more scholarly attention is being paid to the challenges of governing artificial intelligence and emergent technologies. Most of the focus remains on questions of how to preserve the human-centeredness of increasingly advancing machine-driven technologies. I problematize discourses of “human-centered AI” that prioritize human control over nonhuman intelligences as a solution for the challenges posed by emergent technologies like artificial intelligence. Posthumanism provides a compelling theoretical basis for this line of questioning and for reimagining alternative ethical constructs. I outline and consider three distinct scenarios in which (a) humans are at the center of command and control, (b) humans and nonhumans share control, (c) human oversight is completely removed. I suggest that more attention could be given to critical and speculative ways of reimagining the concepts of “human,” “nonhuman,” and human/nonhuman relations.

Humans “in the Loop”?

More and more scholarly attention is being paid to the challenges of governing artificial intelligence and emergent technologies. Most of the focus remains on questions of how to preserve the human-centeredness of increasingly advancing machine-driven technologies. I problematize discourses of “human-centered AI” that prioritize human control over nonhuman intelligences as a solution for the challenges posed by emergent technologies like artificial intelligence. Posthumanism provides a compelling theoretical basis for this line of questioning and for reimagining alternative ethical constructs. I outline and consider three distinct scenarios in which (a) humans are at the center of command and control, (b) humans and nonhumans share control, (c) human oversight is completely removed. I suggest that more attention could be given to critical and speculative ways of reimagining the concepts of “human,” “nonhuman,” and human/nonhuman relations.

Research on Effectiveness of Colleges Ideological and Political Education in the Age of Big Data

The state has always attached importance to the important role of ideological and political theory courses in moral construction and personnel training. It has been issued in the form of documents. However, the current ideological and political theory courses are often not paid enough attention in some higher vocational positions. These phenomena and the existence of thoughts have a negative effect on the healthy growth of higher vocational students.

Research on Paths to Build up Morality and Cultivate People in Colleges and Universities in the New Era

The fundamental task of Universities in the new era is to build up morality and cultivate people. Build up morality first and cultivate people as the foundation. The emergence of building up morality and cultivating people has profound realistic logic, theoretical logic and practical logic. Universities must uphold the overall leadership of the Party, broaden the channels of ideological and political education, promote the development of new media, carry forward the advanced model spirit, and strengthen the construction of teacher morality to complete the fundamental task of building up morality and cultivating people in universities in the new era.

Palliative and end-of-life care for military veterans: the forgotten few?

Military veterans are likely to have encountered death, pain, and suffering, and to have prepared for them like few other groups in society. This is also a group trained to follow highly ceremonial rituals around death, burials, and commemoration. Yet veterans are not seen as ‘different’ in palliative and end-of-life care (EoLC), including that provided by GP practices. Throughout military service, encounters with death and dying are frequently intense, highly personal, and potentially traumatic, in ways seldom seen or understood in civilian life. Furthermore, the nature of military occupation — resembling more a lifestyle than a job — entails cultural separation from civilian life, with perceptions, norms, and ideals around death and dying forming part of this culture. Embodied experiences in military life as well as psychological, social, and ethical constructs (for example, guiding beliefs, value systems, norms, rules, and expectations) are often markedly different from those of civilian society. We do not know enough about how this legacy impacts the dying process in veterans and what the health services implications are, including in the context of general practice. There is a growing number of resources aiming to support GP practices in looking after their military veteran patients. Examples include the Royal College of General Practitioners’ (RCGP) ‘veteran-friendly GP practices’ initiative,1 the Veterans’ Healthcare Toolkit, the Military Veterans e-learning course, and the Veterans Health Days of Health Education England. The provision of EoLC, in turn, apart from being a traditional role for GPs, has had its profile raised significantly via the Quality Improvement domain introduced in the 2019 GP contract. In Year 1 of the contract (2019/2020), practices could achieve 37 points by engaging in continuous quality improvement of their EoLC services.2 Yet the intersection between the two types of population — veterans at the end of life …

Influence of the School Orientation of the High School Students on Their School Career

The orientation allows the individual to develop the capacity to become aware of his personal characteristics and to develop them in order to choose his studies, his training and his professional activities, in all the conjunctures of his existence, with the joint concern for the collective future of solidarity and the fulfillment of one's personality and responsibility». (Danvers, 1992,p. 190). This advice states that: orientation is a process closely associated with education and formation. It becomes effective if the steps include broad information on education and trades, and focuses on the social development and moral construction of the individual. The objective of this survey is to show the influence of the orientation of the pupils at the time of their passage from the midl school to the high school on their school course. It aims to find the causes of their misdirection to minimize its negative impact on their academic performance, on the choice of their higher education and subsequently on their future. Our research is based on an analysis of the results of a questionnaire intended for students of the common core (first year of high school) of the scientific, literary and technical, public institutions of the secondary school located in the region of Casablanca - Settat( Morocco), exactly in the regional direction of MoulayRachid-Sidi Othman, during the school year 2016/2017. It was preceded by a series of interviews with students, teachers, guidance counselors, and the director of the provincial center for information and help to orientation as well as with other stakeholders in the field of the education for the calibration of the vocabulary and Themes landed. Our survey allowed us to discover very important results on the influence of the orientation of the pupils on their school course that we are going to present and to discuss.

Moral Capital and Moral Construction in Contemporary China

To promote more emphasis on real life in ethics, develop economic ethics especially moral capital theory and further promote the moral construction of socialism with Chinese characteristics in the new era, the high-level forum on frontier issues in ethics, which was jointly organized by the Institute of Ethics of Nanjing Normal University and the School of Marxism of Sanjiang University, was successfully held at Nanjing Normal University on July 11, 2021. The forum collected more than 50 high-quality academic papers and attracted more than 80 scholars from Tsinghua University, Renmin University of China, Nanjing Normal University and other universities. Focusing on the ethical frontier theme of “moral capital and moral construction in contemporary China”, the participating scholars conducted comprehensive and in-depth exchanges and discussions on moral capital and social development, moral capital and corporate ethics, the centennial development of applied ethics and some basic theoretical issues of ethics.