Ethical Culture Research Articles

Fortifying Financial Integrity: Insights into Fraud Detection and Prevention Strategies Across Various Financial Companies in Sri Lanka from the Perspectives of Accountants and Internal Auditors in an Analytical Review

Fraudulent activities in organizations pose a serious threat to financial integrity, sustainability, and trust. This research study examines in detail fraud detection and prevention strategies in financial institutions in Sri Lanka, as perceived by auditors and internal auditors. Using existing literature and empirical evidence, the study highlights the increasing complexity of fraud and the importance of proactive countermeasures to effectively combat it. Key findings highlight the critical role of good corporate governance practices, the use of IT tools and fostering a culture of integrity in reducing fraud risks. Collaboration between auditors, fraud analysts and internal audit teams emerges as an important element in identifying and addressing fraudulent activity The study highlights the need for a comprehensive approach that includes knowledge, collaboration, governance migration effectiveness, ethical culture, ICT, and transparency combine to effectively prevent fraud to strengthen financial integrity.

PSYCHOLOGY OF SOCIAL BARRIERS IN THE EDUCATION OF PRESCHOOL CHILDREN IN CONSIDERATION OF THE VALUE OF FAMILY RELATIONSHIPS

The psychological and pedagogical foundations of educating modern preschoolers on the values of family relationships organized in national traditions, customs and moral culture are analyzed. In psychology, attempts have been made to prove that these factors, theoretical data for the formation of a child’s personality, do not coincide with the experimental conditions. It is characterized by the fact that the education of preschool children on the basis of national customs and traditions does not bear fruit, and they themselves live in a newly emancipated culture and live by the traditions of their ancestors. The family does not coincide with tradition, as a result, the value of parent-child interaction is lost, and tradition is presented as rules, traditions, and family culture as another vector of education. Therefore, parents, teachers and educators who are careful to instill in children the value of traditional and customary relationships are encouraged to skillfully navigate the barriers between two cultures.

Understanding mental health stigma and discrimination in Ethiopia: A qualitative study.

Stigma is significantly impacted by cultural and contextual value systems. People with mental health conditions frequently have to deal with the condition itself and the associated stigma and discrimination. Contextual understanding is essential to design measures and interventions. This study aimed to explore the experiences and perceptions of people with mental health conditions, their families and key stakeholders. A qualitative method used to understand mental health-related stigma and its local contexts. Sixteen participants, including service users, caregivers, service providers and health service administrators, were interviewed. People with mental health conditions and their caregivers experienced various forms of stigmatization which is linked to attributions about the causality of the illness, overt manifestations of mental health condition leading to easy identification and functional impairments that adversely affect participation. Social contact, lived experiences sharing and training of service providers are relevant intervention strategy to address stigma. Stigma and exclusion are prominent in the experiences of people with mental health conditions and their caregivers in this rural Ethiopian setting. Measurement of stigma and the development of interventions should consider how stigma is socially constructed. Anti-stigma interventions need to be implemented alongside expanded local access to mental healthcare.

The Impact of Corruption on Civil and Political Rights under ICCPR (International Covenant on Civil and Political Rights 1966)

Corruption, a pervasive and destructive phenomenon, has far-reaching implications for civil and political rights. This paper examines corruption’s legal effects on civil and political rights, focusing on the International Covenant on Civil and Political Rights (ICCPR) 1966. It also studies corruption and the ICCPR 1966 to highlight the challenges and legal solutions to fighting corruption while protecting civil and political rights. The conceptual framework explains corruption, civil and political rights, and the ICCPR 1966. Corruption, the abuse of power for personal gain, undermines the principles of the ICCPR 1966, such as freedom of expression, political participation, fair and impartial judiciary, and access to effective remedies. This study shows how corruption affects these rights and democratic institutions, public trust, and good governance. The instances of Brazil’s Operation Car Wash and Ukraine’s Euromaidan Movement serve as influential case studies, demonstrating the damaging impact of corruption on civil and political rights. Furthermore, this study analyzes legal strategies and outcomes in combating corruption. It emphasizes international cooperation, judicial transparency, preventative measures, and surveillance and prosecutorial capabilities. Operation Car Wash in Brazil and the Ukrainian anti-corruption reforms are effective anti-corruption and civil rights endeavors. The ICCPR 1966 and The United Nation Convention against Corruption (UNCAC) are also examined in the research. Regional and national instruments show the multi-layered strategy needed to fight corruption and preserve civil and political rights. This study’s findings provide policy suggestions for protecting political and civil liberties from the corrupt government. There is a call to action to improve legal frameworks, increase judicial independence and accountability, foster a culture of integrity and ethics, empower civil society and the media, guarantee effective remedies, and implement international instruments.

BIOTECHNOLOGY – ACHIEVEMENTS AND CHALLENGES

The article describes the changes that have taken place in the field of biology, gives an idea of modern biotechnology, its purpose in solving the shortage of material resources. The products of biotechnological industries in the medical, food and metallurgical industries are presented. It is alleged that fermenters, spray dryers, etc. can distribute hazardous substances. The concepts of culture of biological protection and biological ethics are given.

A52: Practice Research on Orientation Movement Teaching in Primary School

Purpose: Sports shoulder the important task of improving the physical health of teenagers, is an indispensable part of the school quality education, more importantly, is to undertake the fundamental mission of moral cultivation. Orienteering is a new sports project integrating intelligence and physical strength. It not only strengthens the body, but also improves the students' self-control ability such as thinking and judging ability and solving difficulties by themselves, so as to truly realize the ideal effect of "sports people". Methods: From the perspective of the implementation of school-based orienteering curriculum in our school, this paper adopts experimental methods, mathematical statistics and other research methods to conduct 16-week orienteering research on 112 fifth-grade students in Qixing Group School and discusses the influence of students' physical learning effect (learning attitude and expression of affection), physical form, function and quality. It provides theoretical reference and experimental support for orienteering movement in campus. Results: First, after the integration of orientation teaching, the students in the experimental group showed a change in their attitude towards sports learning. 86% of the students could clearly recognize that participation in orientation sports can strengthen their physical fitness, promote the cultivation of sports ethics, and subtly affect their internal emotions and emotions. Second, the height and weight of male and female students before and after the experiment were not significant (P > 0.05), but the amplitude was increased; The results of vital capacity, 50m, 50m *8 retrace run, sit-up and other events were improved significantly (P < 0.01). Conclusion: It is feasible and meaningful to introduce orientation teaching content into primary school physical education. Not only enrich the teaching content of physical education, but also help to improve the function of students' internal organs, cultivate students' will quality, innovation ability and other values. The support of school leaders plays a crucial role; PE teachers should renew themselves, design a variety of age-appropriate competitions, and ensure good classroom discipline and safety of sports environment. The school-based orienteering teaching system needs constant practice and summary to optimize the reasonable evaluation mechanism.

Virtue Ethics and Organizational Culture Management in Humanitarian Assistance

Aim: The aim of the article is to investigate the validity of virtue ethics to humanitarian organizational culture management. Methodology: The method applied is basically focused on the analyses of the relevant literature. Results: The results of the paper show that a humanitarian virtuous agency conducted by innate moral qualities can employ standards that are far beyond formal code duties or effectiveness. Implications and recommendations: Virtue ethics, by stressing the importance of motivational aspects, has unquestionable implications in analyses around humanitarian organizational culture management. Originality/value: Motivational aspects become fundamental for relief workers, especially in situations where normality means lack of normality.

Adoption of Combined Assurance Within Supply Chain Management in the Cape Winelands District of South Africa

The study recommends enhancing the effectiveness of supply chain management (SCM) through the adoption of the combined assurance model, furthermore, optimized personnel management, increased education and training implementation and promotion and reward based on human resources (HR) needs and importantly consequence management. The study focuses on promoting good governance in local government by establishing oversight structures with individuals with the necessary skills and knowledge. These structures should monitor the organisation's performance, ensure appropriate consequences for failures, implement audit action plans with all role players as identified in the three lines of defence model, monitor risks, and establish an ethical and responsible decision-making culture. To attract and retain good talent, leaders should implement effective HR systems that facilitate the recruitment and retention of skilled personnel. action plans should be developed based on the Auditor General's report, subject to rigorous review by regulatory bodies.

The Entrepreneurial Drive of the Reformation Age Inherent Within the Poetic Ingenuity of Christ in Song: An Examination of its Impact to Culture, Work Ethic, Metaphors of Work and Value System of the 21st Century Protestantism.

The study anchored on the quantitative research paradigm presents a study sample size of (N=300) respondents were given questionnaires were utilised to gather data amongst 10 churches in Zimbabwe that utilise Christ in Song in their worship pattern. However, precaution was exercised, so that the core-mandate of the Church which is about reaching out with the message of Jesus Christ without compromise like the reformist of old, through worship, discipleship, evangelism, mission and social at will not be lost in the pursuit of academic excellence. The study reveals, through regression analysis 0.00 that it is significant. The Coefficient table results reveal that knowledge on work ethic value is significant .000, finance and stewardship value is not significant at .729, Age and diversity not significant at .265 and Social responsibility not significant at .151. The knowledge “Beta value “is 0.261 which means that the relationship between knowledge work ethic and dependent value expansion of the reformation theology is inverse. The other three independent variables Finance “Beta value” is .020, Age and diversity “Beta value” is .051 and Social responsibility “Beta value” is .051. The study concludes that the SZC of the Seventh day Adventist denomination should promote the entrepreneurial drive membership drive to knowledge on work ethic and in the future also consider the other insignificant variables for future studies. The study recommends future empirical studies to demystify and unpack in more detail the effects of sociocultural issues on work ethic and cultural value system of different conferences and unions in the global church of the SDA denomination general conference.

A CIPP-Based Evaluation Index System for Moral Cultivation in Blended Learning Courses for Vocational Colleges in China

A CIPP-Based Evaluation Index System for Moral Cultivation in Blended Learning Courses for Vocational Colleges in China

A Perspective on the Current Situation of Children’s Education and Teachers’ Moral Cultivation Combined with Decision Tree Algorithm

Abstract The enhancement of children’s education quality necessitates a high level of teacher moral literacy. This paper employs data mining techniques to elaborate on the Classification and Regression Tree (CART) model within logistic regression and decision tree algorithms. Data pertinent to elementary school education were collected via questionnaires, followed by data cleaning and segmentation. The parameters of the CART model were optimized using a Bayesian algorithm, and its efficacy was validated through a dataset to support the exploration of factors influencing the developmental level of children’s education. Additionally, data regarding teachers’ moral literacy were gathered and analyzed using binary logistic regression within the logistic regression framework. The analysis revealed that the accuracy of the CART decision tree model reached 90%, with the error converging to zero at 50 trees. Key determinants such as willpower and communication abilities in children’s education were influenced by exercise duration, time spent in interest classes, gender, and parents’ educational levels. The mean score for teachers’ moral literacy was 4.349±0.465. Notably, teachers with low salary satisfaction exhibited a moral literacy level that was only 0.517 times that of their counterparts with high salary satisfaction. Establishing a scientifically sound and reasonable salary management system is crucial. Such a system can ignite teachers’ enthusiasm for teaching, substantially enhancing their moral literacy, which in turn positively impacts the level of children’s educational development.

Promoting internal whistleblowing in organizations

Internal whistleblowing refers to the decision of an employee observing a misconduct in a firm to report it through an internal channel, i.e. via a hotline or directly to an identified ombudsman. Whistleblowing is highly beneficial to firms in various ways. However, employees may be reluctant to blow the whistle, both for moral reasons and due to a fear of retaliation. Consequently, a firm aiming at encouraging whistleblowing in order to save judicial or reputation costs, fines, and to spare its reputation should consider a wide range of possible measures in addition to developing a global ethical culture.

Commentary on the article “Nursing and midwifery students’ attitudes towards principles of medical ethics in Kermanshah, Iran”

This study explores ethical attitudes among unmarried female students. Despite cultural and societal pressures, the study reveals positive attitudes toward medical ethics principles, highlighting the need for ongoing ethical education in healthcare. The authors address ethical dilemmas inherent in the research, emphasizing the importance of informed consent, confidentiality, and cultural sensitivity. They employ a socio-cultural theoretical perspective to contextualize findings within Iran's cultural framework, emphasizing the significance of understanding contextual factors in ethical decision-making. While the study employs a validated questionnaire, limitations include its scope and cultural sensitivity. Overall, the study underscores the importance of fostering an ethical culture in healthcare education and practice to uphold public confidence and maintain high standards of care.

Organizational Ethical Cultures and Social Embeddedness – A Research Framework for Investigating Externally Anchored Organizational Worldviews

Organizational Ethical Cultures and Social Embeddedness – A Research Framework for Investigating Externally Anchored Organizational Worldviews

Board ethical commitment and corporate performance: A qualitative perspective

The purpose of the study is to explore the responsibilities of directors in creating a good ethical culture in their organisation and examine whether good ethical practices are able to enhance a company’s performance. To achieve this purpose, face-to-face semi-structured interviews with directors as the respondents are employed as a data collection method. This study found that board ethical commitments are necessary elements for sustaining the good performance of a company. The planning and monitoring of these ethical practices are the responsibilities of the board of directors, which then will be executed by top management, led by the chief executive officer (CEO). To ensure effectiveness, the code of ethics should not merely be a statement of intent but must be institutionalised and embedded in the working environment of the company. Trust, regulatory compliance, and good reputation are among the benefits derived if a company has good ethical practices. The result provides evidence of the roles and duties of the directors in nurturing a good ethical culture, which can lead to the sustainable performance of the company. This study is original as it examines corporate ethical issues by using a qualitative approach and considers the contribution of ethical elements from the directors’ point of view, which is rare in business ethics literature. This study contributed by assisting the companies in formulating clear policies and guiding directors’ ethical behaviours in order to hold them accountable for decisions made in the company. This will ensure directors make responsible and appropriate decisions in discharging their duties as directors.

RETRACTION: The Acceptance Status of Traditional Moral Culture in Colleges and Universities Using Convolutional Neural Network

RETRACTION: The Acceptance Status of Traditional Moral Culture in Colleges and Universities Using Convolutional Neural Network

PSYCHOLOGY OF THE FORMATION OF THE PERSONALITY OF PRIVATE SCHOOL STUDENTS REGARDING THE VALUE IN THE HOME-CHILD RELATIONSHIP

The purpose of the study is to provide a psychological analysis of the genealogy of family traditions, customs, and values of moral culture belonging to the Kyrgyz nation from father to child, and the value of family relationships. Relying on the “value” category of family relationship, the states and circumstances of recognition of values in the family relationship of children in relation to the positive or negative meaning of the phenomena or objects in the reality surrounding children were studied. The meaning of evaluating such activity: the rules, norms and values of human life were analyzed. If we rely on these theories, it was established that parent’s attitudes towards children in the field of education can be the main factors in reflecting reality. If we take education from this level, it can be noted that children of junior school age can be provided with national values.

Abstract or Concrete Utopia? Concerning the Ideal Society in Chinese Philosophy and Culture

In seeking an appropriate approach to the ideal society in Chinese thought, the present study comprises two main parts. The first part deals with a debate in Chinese philosophy concerning the possibility of an inner or immanent transcendence as a way of defining Chinese culture. As this debate unfolded, it became clear that Chinese philosophers—especially on the mainland—do not regard the transcendent–immanent distinction as applicable to Chinese culture and philosophy. In short, this culture and its philosophy simply has no need for transcendence. Instead, other terms are needed, especially those drawn from a tradition that “secularised” them many millennia ago: moral cultivation, regeneration, home, and intimacy. In this light, the second part of the study deals with two approaches to the ideal society: the Confucian “Great Harmony [大同 datong]” and the short story “Peach Blossom Spring [桃花源 taohuayuan]”. These terms are mediated by a treatment of the “Three Worlds Theory [三世说 sanshishuo]”, developed most fully by He Xiu (129–82 CE). The outcome of this investigation is that the ideal society is very much part of this world. It can be known only through direct observation, empirical investigation, and it is achievable only by detailed planning. It is nothing less than home.

On the Intellectual Origins of Tang Dynasty Taoism Philosophy

The Tang Dynasty was a period of cultural flourishing in ancient China and an important stage in developing Taoism philosophy. This paper aims to explore the intellectual origins of Tang Dynasty Taoism philosophy, analyse its formation and development background, and examine its influence on contemporary thought. Tang Dynasty Taoism philosophy drew from the essence of various schools of thought in pre-Qin China, integrating Laozi's Taoism ideas, Zhuangzi's concept of nature, and the Taoism notions of self-cultivation. Influenced by the social context of the Tang Dynasty, Taoism philosophy flourished. The changing social and political environment, cultural exchanges, intellectual integration, and the relationship between Tang Dynasty literati and Taoism philosophy profoundly impacted the formation and development of Tang Dynasty Taoism philosophy. Emphasising the harmony between the universe and humanity, Tang Dynasty Taoism philosophy focused on moral cultivation, the pursuit of personal enlightenment, and social care and governance. It exerted a far-reaching influence on later generations and continues to hold significant value in contemporary thought. In-depth research into the intellectual origins and connotations of Tang Dynasty Taoism philosophy is of great significance for enriching and expanding the development of Chinese philosophy and providing wisdom and guidance for contemporary society.

Walking the Talk: Opportunities for Nepali Businesses to be Ethical and Socially Responsible

High performing businesses around the world have realized that business ethics, and more specifically ethical business culture is central to competing and performing effectively in the market. Being ethical and responsible necessitates firms to fulfill all their responsibilities towards stakeholders. Unfortunately, Nepali businesses have fallen short of their obligations. In line with this, the purpose of the study is to examine the status quo on ethics and social responsibility for Nepali businesses. Methodology utilized includes empirical scrutiny of both qualitative and quantitative data. Data from multiple sources also point to the fact that Nepali institutions generally lag far behind their peers in promoting a culture of ethics. Based on scrutiny of the largest Nepali banks, this article makes the sober finding that Nepali businesses have talked the talk on ethics and responsibility, but have failed to translate much of that talk into action. More specifically, top management teams (TMTs) say endearing things on corporate social responsibility that is not followed through with CSR actions downstream. Although the implication of this study is primarily towards Nepal’s banks, it can easily extend to other Nepali businesses with similar business culture. Therefore, it is high time that Nepali businesses ingrain ethics and responsibility into their culture so that they too can minimize missed opportunities and become serious contenders in this competitive world.