This study examines the effect of teaching ethics and the form of code of ethics on auditors’ ethical decision making. We draw upon Rest’s decision-making model and Hunt and Vitell’s theory of marketing ethics to assist us with this examination. We use accounting students as substitutes for auditors in this study to enhance its internal validity as students are “subjects who would not already have detailed knowledge and experience of the Code”. The research method includes a survey and an experiment (...) in the study. A between-subjects survey design with a sample of 271 students and a within-subjects experimental design with a sample of 146 students are used. A confirmatory factor analysis is conducted before other statistical methods are performed. Our results show that teaching codes of ethics improves accounting students’ awareness of audit independence issues and their ethical judgments and intentions. However, the form of a code of ethics does not make any significant difference in terms of the participants’ awareness of audit independence and their ethical judgments and intentions. Our study contributes to the debate on the effectiveness of principles-based versus rules-based codes of ethics and the importance of teaching ethics in non-Western economies. (shrink)

This book is a collection of articles on different aspects of university education in China since the late nineteenth century, addressing how far the ideal of modern university education, which has gradually been developed in the West since the age of European Enlightenment, was adopted or transformed by Chinese universities.

Healthcare systems in Singapore, Hong Kong, and mainland China are strikingly distinct from those in the West. Economically speaking, each of the aforementioned Eastern systems relies in great measure on private expenditures supplemented by savings accounts. Western nations, on the other hand, typically exhibit government funding and wariness about healthcare savings accounts. This essay argues that these and other differences between Pacific Rim healthcare systems and Western systems should be assessed in light of background Confucian commitments operating in the (...) former. In the Confucian context, bioethics and healthcare policy have a unique content, texture, and set of implications that often affront Western assumptions about the appropriate individual autonomy of patients and the appropriate character of social safety nets for healthcare. (shrink)

Hong Kong’s Covid-19 epidemic circumstances have given us a valuable opportunity to reflect on Hong Kong’s elderly care policies. This essay argues that Hong Kong should learn from the West and provide a subsidy to family caregivers for proper elderly care. We rebut the social and moralistic reasons for not introducing such a subsidy in Hong Kong. We indicate that providing cash subsidy to family caregivers does not monetize or tarnish Confucian filial obligation to take care (...) of elderly people, but enable adult children from low-income families to undertake this obligation effectively. In addition, we contend that providing such a subsidy would not significantly affect the job market in Hong Kong and that incurred financial and manpower costs for monitoring family care are controllable. (shrink)

Under the clear and thoughtful editorship of Ruiping Fan, The Renaissance of Confucianism in Contemporary China provides new and highly substantive insights into the emergence of a renewed, relevant, and perceptively engaged Confucianism in 21st century China. Through the vibrantly diverse essays contained in this volume, and in cogent overview through Fan’s introduction, one learns that Confucianism is thoroughly misunderstood, if it is seen only through Western lenses. It cannot be absorbed into that rights-based “global” discourse that has been the (...) West’s troubled inheritance from the Enlightenment. Extraordinarily thoughtful Chinese voices are found in this volume that converse with each other in serious and revealing ways. Should genuine exchange continue to develop between Western thinkers and Chinese Confucians, The Renaissance of Confucianism in Contemporary China will surely be an indispensable pathway into those core issues, moral and social, that will unavoidably be encountered as China and the West advance further into the 21st century. -/- -/- Stephen A. Erickson, Professor of Philosophy and the E. Wilson Lyon Professor of the Humanities, Pomona College, USA -/- -/- The Renaissance of Confucianism in Contemporary China features an important school of Confucianism in Mainland China today, “Political Confucianism,” powerfully articulated by Jiang Qing, author of the leading article in this volume. “Political Confucianism” is unique: on the “Political” side, it rejects many core values of liberalism, the dominant political ideology in the West; and on the “Confucianism” side, it rejects the one-sided emphasis on the inner sageliness of “New Confucianism” developed in Hong Kong and Taiwan in the last century. In this volume, the programmatic essay by Jiang Qing is followed by penetrating essays, either further expanding on or critically examining various themes of Jiang’s original essay, by eminent scholars, many of whom are committed Confucians themselves. The volume concludes with an informative biography of Jiang Qing. It is a must-read for anyone who is interested in learning about the situation of Confucianism in contemporary China in particular and about Confucianism or contemporary China in general. -/- -/- Yong HUANG, Chief Editor, Dao: A Journal of Comparative Philosophy -/- This is the most important recent study of Chinese culture and political theory. It offers a rich insight into the renaissance of authentic Confucian commitments in contemporary China and the foundationally different moral and political direction that it proposes for China’s future. The essays Fan brings together tie the power of China’s rich past to the prospect of a China quite different from what the West envisages. It is a “must-read” for anyone seeking to understand China in the 21st century. -/- -/- David Solomon, W.P. and H.B. White Director of the Center for Ethics and Culture, University of Notre Dame. (shrink)

Across the world, socio-economic forces are shifting the locus of long-term care from the family to institutional settings, producing significant moral, not just financial costs. This essay explores these costs and the distortions in the role of the family they involve. These reflections offer grounds for critically questioning the extent to which moral concerns regarding long-term care in Hong Kong and in mainland China are the same as those voiced in the United States, although family resemblances surely exist. Chinese (...) moral values such as virtue and filial piety embedded in a Confucian moral and social context cannot be recast without distortion in terms of modern Western European notions. The essay concludes that the Confucian resources must be taken seriously in order to develop an authentic Chinese bioethics of long-term care and a defensible approach to long-term care policy for contemporary society in general and Chinese society in particular. (shrink)

This chapter provides conceptual and ethical comments on Hong Kong’s interview findings and survey results regarding the three types of incentive for organ donation. It focuses on three particular conceptual and ethical issues. First, it shows that there is not always a clear-cut distinction between an honorary and a compensationalist incentive measure for organ donation. Instead, a measure such as offering a public columbarium niche to a deceased donor in Hong Kong carries both honorary and compensationalist elements and (...) can, as a mixed type of incentive measure, be ethically justified for adoption in that society, even if purely monetary incentives cannot be similarly ethically justified. Moreover, in relation to the proposal to offer a familist incentive in Hong Kong (namely, to give patients with a first-degree family member who was a cadaveric donor, or who have themselves previously been live donors, a priority right for a transplant over other medically similar patients), it is argued that no proposed opposing reason is ethically convincing. Finally, the chapter demonstrates that there are legitimate considerations to support maintaining Hong Kong’s familist decision-making model regarding organ donation. (shrink)

We proposed a model to examine the relationship among different types of weight-related stigmas and their relationship to quality of life. We recruited 430 dyads of elementary school children [mean age = 10.07 years; nboy = 241 ; noverweight = 138 ] and their parents. Parents completed QoL instruments about their children assessing generic QoL and weight-related QoL. Children completed QoL instruments assessing generic QoL and weight-related QoL and stigma scales assessing experienced weight stigma, weight-related self-stigma, and perceived weight stigma. (...) Experienced weight stigma was significantly associated with perceived weight stigma, and in turn, perceived weight stigma was significantly associated with weight-related self-stigma. However, experienced weight stigma was not directly associated with weight-related self-stigma. In addition, experienced stigma was negatively associated with both child-rated and parent-rated QoL. Perceived weight stigma was associated only with parent-rated weight-related QoL but not child-rated QoL. Self-stigma was associated with child-rated QoL but not parent-rated QoL. Moreover, perceived weight stigma and weight-related self-stigma were significant mediators in the association between body weight and children's QoL; experienced weight stigma was not a significant mediator. The study findings can be used to inform healthcare providers about the relationship among different types of stigmas and their influence on child-rated and parent-rated QoL and help them develop interventions to address the global trend of overweight/obesity in youth and pediatric populations. (shrink)

Influential in shaping the practice of Chinese medicine, acupuncture is an ancient form of healing based on theories of traditional medicine. The clashes between western science and traditional knowledge have ushered Chinese medicine into a new era, so has acupuncture. The major challenges facing researchers are whether it is feasible to scientificize acupuncture and how to do so if feasible. Causing unprecedented responses at home and abroad, the publication of The New Acupuncture ( Xin zhenjiu xue ???? ) by Zhu (...) Lian (1909-1987) in 1951 dramatized the already heated discussion. This medical treatise was considered as the pioneer in scientification of acupuncture in mainland China since 1949. The purpose of this paper is to (1) put Zhu Lian’s The New Acupuncture and its relevant discussions back into the historical context of Chinese medicine in mainland China and Hong Kong in the 1950s, and (2) analyze the arguments set forth by her and other practitioners so as to get a clearer picture of how the issue on scientificizing acupuncture was being dealt with. (shrink)

This book provides the first systematic study on three types of incentives for organ donation. It covers extensive research conducted in four culturally different societies: Hong Kong, mainland China, Iran and the United States, and shows on the basis of the research that a new model of incentives can be constructed to enhance organ donation in contemporary societies. The book focuses on three types of incentives: honorary incentives, commonly adopted in the United States and other Western countries by offering (...) things such as a thank-you card and a memorial park for donors to encourage donations motivated by pure altruism; compensationalist incentives, adopted in the Islamic Republic of Iran to encourage donation by providing monetary compensation to unrelated living donors for appreciating their altruistic contribution of donation; and familist incentives, implemented in Israel and mainland China to provide priority to organ transplantation to donors and/or their family members. The book demonstrates that a new model of incentives must go beyond offering only one type of incentives and should rather include different types of incentives that are practically effective, politically legitimate and ethically justifiable for particular societies. This implies that suitable incentive measures may vary from society to society to optimize organ donation. This book provides a clear reference for both the scholars and practitioners in the field of organ transplantation, as well as for general readers interested in bioethics and health care policy. (shrink)

Scholars have established that cultural codes and styles of expression in civil society must be recognized as informal mechanisms of exclusion, calling into question the possibility of the Habermasian normative ideal of the public sphere. This article joins theoretical discussions of how to remedy this problem. Going beyond Alexander's model of "multicultural incorporation" and borrowing from Sewell's theory of the duality of structure, we develop a theoretical framework of code hybridization to conceptualize how civil society participants achieve civil solidarity amid (...) multiple, potentially contradictory cultural legacies. Code hybridization is a process whereby social actors not only incorporate the cultural codes of subordinate groups into the public sphere, but in doing so also potentially transform dominant codes. We conceptualize code hybridization in terms of three analytic steps: enlargement of the terrains of signification; reinterpretation of codes; and mixing of schemas. The resulting hybridized schemas and frameworks are particularly useful cultural tools for developing visions of civil inclusiveness for young, unstable civil societies. Using a brief comparative study of the representation of women in political cartoons in Hong Kong and Taiwan, we offer a concrete example of code hybridization—a process linking the codes of liberty and caring while producing alternative and more inclusive narratives during moments of political agitation. (shrink)

This chapter attempts to build a Confucian conception of public reason for Confucian-influenced East Asian societies to adopt and tackle political and bioethical issues. The chapter first indicates that public reason is present at various levels of human collectives, namely, communitarian, national, and international. It concentrates on constructing a proper Confucian notion of public reason at the national level given that only the sovereign states are able to make effective public policy and laws to govern their people, although such a (...) Confucian notion can be shared by the peoples across East Asian countries and regions, such as mainland China, Hong Kong, and Taiwan. Then I lay out Rawls’ liberal conception of public reason and explicate why it is not suitable for an East Asian country like China to accept. This is followed by two sections addressing the two Confucian conceptions of public reason that have been proposed, respectively, by Joseph Chan and Sungmoon Kim. I indicate how each of them faces a dilemma that cannot be adequately resolved. In Sect. 4, I outline a new Confucian conception of public reason based on the view developed in my book Reconstructionist Confucianism, including a Confucian account of basic liberty, equality, and individual rights consistent with the central requirements of the Confucian virtues that are still vibrant in East Asian societies. The values of political justice under this Confucian conception integrate both Confucian virtues and basic rights. Finally, the chapter appeals to this conception to review the bioethical issue of medically assisted suicide and argues why it should not be legalized in East Asia according to this conception of public reason. (shrink)

In this article, I offer an abridged reconstruction of the foundational elements of Confucian moral commitments, which, I will argue, still provide the background moral substance for moral reflection in mainland China, Hong Kong, Taiwan, Singapore, and Korea. The essay presents implications of Confucianism for establishing an appropriate health care system and critically assesses the features of current health polices in mainland China, Hong Kong, and Singapore. The goal is to offer a family-oriented, non-individualist account of resource allocation (...) that takes family authority and responsibility seriously. (shrink)

In his feature article,1 McCullough LB et al highlights the importance of civility among medical educators and academic leaders in shaping the professional habits of junior doctors. He emphasises the role of medical educators in correcting unprofessional behaviour and emphasises the need for academic leaders to motivate junior doctors to develop virtuous professional habits. The relationship between junior doctors and medical educators can be likened to that between students and teachers. Through active or passive learning from medical educators, junior doctors (...) gain the necessary knowledge, experience and professional virtues. Academic leaders, as prominent experts in their field, play a guiding role in this process. Therefore, their relationship with junior doctors is akin to that between idols and fans. In this regard, academic leaders can serve as exceptional role models for guiding junior doctors to develop the inclination to …. (shrink)

Preface Content Type Journal Article DOI 10.1007/s11712-009-9155-4 Authors Philip J. Ivanhoe, City University of Hong Kong Department of Public and Social Administration, Governance in Asia Research Centre Tat Chee Avenue Kowloon Tong Hong Kong SAR Ruiping Fan, City University of Hong Kong Department of Public and Social Administration, Governance in Asia Research Centre Tat Chee Avenue Kowloon Tong Hong Kong SAR Journal Dao Online ISSN 1569-7274 Print ISSN 1540-3009 Journal Volume Volume 9 Journal Issue Volume 9, (...) Number 1. (shrink)

This issue of The Journal of Medicine and Philosophy brings together an international group of scholars from Hong Kong, Mainland China, and North America, critically to explore whole-body/head transplantation. The proposed procedure raises significant philosophical, ethical, and social/political questions. For example, assuming transplant is successful, who survives the surgery? Does personal identity necessarily follow the head? The contributors to this special thematic issue explore the nature and ground of personal identity, what it would mean to preserve personal identity, given (...) such a significant set of physical changes, as well as the morality of such a procedure. As the authors make clear, careful conceptual philosophical analysis is essential for understanding whether whole-body/head transplantation is a life-saving/life-enhancing technological innovation, or a bioethical morass that should not be attempted. How we come to terms with such conceptual and moral concerns will have a significant impact on the future of medicine and medical technological innovation. (shrink)

Positive emotions are linked to numerous benefits, but not everyone appreciates the same kinds of positive emotional experiences. We examine how distinct positive emotions are perceived and whether individuals’ perceptions are linked to how societies evaluate those emotions. Participants from Hong Kong and Netherlands rated 23 positive emotions based on their individual perceptions and societal evaluations. We found that there were cultural differences in judgments about all six aspects of positive emotions; positivity, arousal, and social engagement predicted emotions being (...) positively regarded at the societal level in both cultures; and that positivity mattered more for the Dutch participants, although arousal and social engagement mattered more in Hong Kong for societal evaluations. These findings provide a granular map of the perception and evaluation of distinct positive emotions in two cultures and highlight the role of cultures in the understanding how positive emotions are perceived and evaluated. (shrink)

Lun Xun's collected anti-Confucianist writings.

Ben shu shi zuo zhe cong du shu bi ji zhong xie qu de yi zu san wen sui bi, fan ying le zuo zhe zai yi shu he zhe xue shang de tan suo yu zhui qiu.

This paper analyzes the impacts of index inclusions and exclusions on corporate sustainable firms by studying a sample of US stocks that are added to or deleted from the Dow Jones Sustainability World Index over the period 2002-2008. The impacts are measured in terms of stock return, risk and liquidity. We cannot find any strong evidence that announcement per se has any significant impact on stock return and risk. However, on the day of change, index inclusion (exclusion) stocks experience a (...) significant but temporary increase (decrease) in stock return. Liquidity deteriorates after the announcement day and bounces back significantly near the day of change. Systematic risk shows little change after announcements. But, idiosyncratic risk is higher after announcements. The overall results support Harris and Eitan's (The Journal of Finance 41(4), 815-829, 1986) price pressure hypothesis, which posits that event announcement does not carry information and any shift in demand (and hence the corresponding price change and liquidity change) is temporary. (shrink)

Ecological consciousness in traditional Chinese culture is a very important thought resource in the process of constructing ‘a postmodern worldview’.

Ecological consciousness in traditional Chinese culture is a very important thought resource in the process of constructing ‘a postmodern worldview’.

Any counterfactual with a true antecedent and a true consequent is invariably predicted to be true by the standard Stalnaker–Lewis semantics. But many such true–true counterfactuals appear false to ordinary speakers, which is considered by many authors as evidence that the standard semantics should be revised. However, Walters and Williams prove that allowing true–true counterfactuals to be false would unacceptably invalidate some very plausible logical principles. The objective of this paper is to provide a pragmatic account of seemingly false true–true (...) counterfactuals, which explains why such counterfactuals seem false to ordinary speakers while being true semantically. In particular, a pluralistic pragmatic account is pursued: I argue that some true–trues seem false because they conversationally implicate some falsehood, and some others seem false because the focus (intonation stress) involved in them invokes some pragmatic re‐interpretation that affects speakers' truth‐value judgments. (shrink)

The death of Jesse Gelsinger in 1999 during a gene therapy trial raised many questions about the ethical review of medical research. Here, the author argues that the principle of justice is interpreted too narrowly and receives insufficient emphasis and that what we permit in terms of bodily invasion affects the value we place on individuals. Medical research is a societally supported activity. As such, the author contends that justice requires that invasive medical research demonstrates sufficiently compelling societal benefit. Many (...) consider this societal benefit to be self evident. However, medical research is a complex activity; it yields new treatments but also creates financial rewards and affects health resource allocation. As research evolves into a multibillion pound, multinational enterprise, justice requires a much broader analysis of societal benefit. Without such evaluation we risk undermining the value of bodily integrity and of research participants. (shrink)

The graph tong同and its associated concepts, such as da-tong (Great tong大同) and xuan-tong (mystic or dark tong玄同), have played important roles in the development of Chinese philosophy. Yet tong has received scant attention from either western or eastern scholarships. This paper is a first attempt to remedy such regret. Unlike usual understandings of tong as sameness or unity, this paper presents a nuanced account from early China, that is, ‘difference to one,’ a definition from the Mozi墨子. This definition can be (...) supported from etymological, textual, and lexical evidence. ‘Difference to one’ should not be solely attributed to a Mohist understanding; it in fact represents a common understanding of tong across philosophical streams in early China. This nuanced account provides new insights into the concept of tong in early philosophical texts, and furthermore breaks solid grounds for further studies of tong and its associated concepts. (shrink)

In recent years, knowledge management has been utilized as an essential strategy to foster the creation of organizational intellectual capital. Organizational intellectual capital can be derived both individually and collectively in the process to create, store, share, acquire, and apply personal and organizational knowledge. However, some organizations only focus on the development of public good, despite the concerns arising from individuals' self-interest or possible risks. The different concern of individual and collective perspectives toward knowledge management inevitably leads to ethical conflicts (...) and ethical culture in the organization (Jarvenpaa et al., J Manage Inf Syst 14(4): 29-64, 1998; Ruppel and Harrington, IEEE Trans Prof Commun 44(l): 37-52, 2000). The purpose of this study is to examine the ethical climate within the organization and its possible influence on members' evaluation, satisfaction, engagement, and job performance with respect to knowledge management practice. The research results reveal that several types of organizational ethical climate coexist in the organization and have different degrees of influence on employees' attitude as well as participation in knowledge management activities. In this article, we argue the importance of organizational ethical climate and highlight the implications of such a climate for facilitating knowledge management. (shrink)

本书分为一般原理篇和具体体现篇两篇,介绍了定律与法律、物化与法律、语言与法律、规则的本质、概念的概念、法律机构与法律推理、论刑法的不合理性等内容。.

Postula el presente artículo que tras la invasión a Irak estamos en presencia de una carrera bélica de los Estados Unidos, con un trasfondo geopolítico. Señala que la actual administración estadounidense busca ejercer su dominación imperial desde el poder hegemónico, renunciando a la política y al multilateralismo, sabiéndose la única potencia emergente de la postguerra fría. Tras los atentados en Nueva York y Washington habría surgido un nuevo modelo de seguridad basado en una reconceptualización de enemigo, que combina las doctrinas (...) de la guerra total y la de guerras de baja intensidad contenidas en la Doctrina para la Seguridad Nacional. Con ello sostiene el autor que el mundo ha ingresado a una era marcada por la doctrina de la guerra perpetua cuyo autonominado gendarme global son los EUA. (shrink)

Xuantong 玄同 (tentatively translated as dark oneness) is a unique Daoist idea that represents an ideally mental and physical state as a result of cultivation. However, owing to limited context in the Laozi, there is no consensus on the interpretation of xuantong. Contemporary studies have also neglected xuantong’s evolution in early texts and assumed a homogeneous understanding, and hence, failed to provide a nuanced account. In this article, I investigate how xuantong evolves from the Guodian Laozi to the Huainanzi and (...) Wenzi. I argue that although xuantong may originate from the Laozi, it is in the Wenzi that a coherent theory of xuantong is accomplished. This theory advocates an orderly process of cultivation that covers internal mental states, external acts, and integration with the whole universe. The cultivation would eventually lead people to adopt an undifferentiated perspective on, and reach oneness with, all things in the universe. (shrink)

Parental participation has gained significant attention in environmental psychology, which has revealed a need for an instrument that can measure parental participation with children regarding environmental issues. The present study met this need by validating the parental participation in the environment scale. This process began with 45 Chinese parents participating in an individual interview and group discussions, which helped generate a list of eighteen parent-child environmental activities. The activities were then modified and validated in the current study with a diverse (...) group of 969 parents recruited from six major Chinese cities. Both score structure evidence and generalizability evidence were obtained within this sample, and psychometric tests suggested a single factor construct with nine items. Once the PPE scale was revised, it showed measurement invariance across the parent who responded to the items, across the child’s primary caregiver, across the family’s living region, as well as across the family’s income group. Finally, evidence based on relations to other variables showed a relationship among parents’ PPE, pro-environmental behavior, and connectedness with nature. As a result, the study provided a novel measure to assess pro-environmental socialization via parental participation. (shrink)