239 resultados para ethical principles
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In 1954, American consumer behaviour academic, Gregory Stone identified four different types of consumers. Consisting of 150 in-depth interviews, Stone’s research found there was an “economic” shopper, who was after bargains, a “personalising” shopper, who liked interaction with staff, and an “apathetic” shopper, who was disillusioned and unengaged in shopping activity. Then there was the “ethical” grocery shopper – consumers who demonstrated a moral obligation to patronise local merchants, purchase locally produced products and felt the need to “shop where they ought to”. This ethical shopper was willing to sacrifice lower prices, convenience and range, in order to “help the little guys out”.The idea of the ethical shopper has since taken hold in mainstream retailing. But my new research has suggested that socially responsible consumption may be a thing of the past.
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Many educational researchers conducting studies in non-English speaking settings attempt to report on their project in English to boost their scholarly impact. It requires preparing and presenting translations of data collected from interviews and observations. This paper discusses the process and ethical considerations involved in this invisible methodological phase. The process includes activities prior to data analysis and to its presentation to be undertaken by the bilingual researcher as translator in order to convey participants’ original meanings as well as to establish and fulfil translation ethics. This paper offers strategies to address such issues; the most appropriate translation method for qualitative study; and approaches to address political issues when presenting such data.
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Depending on how they perceive risk, consumers may not always act according to their ethical beliefs, exposing a gap between beliefs and behavior. We investigate the effect of moral potency on perceived psychological risk of committing an unacceptable behavior. The results suggest that perceived risk is triggered by moral ownership.
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Teachers who work in contexts in which their students’ lives are affected by poverty take up the challenge of learning to teach diverse students in ways that teachers in other contexts may not be required to do. And they do this work in contexts of immense change. Students’ communities change, neighborhoods change, educational policies change, literate practices and the specific effects of what it means to be poor in particular places also change. What cannot change is a commitment to high-equity, high-quality education for the students in these schools. Teachers need to analyze situations and make ongoing ethical decisions about pedagogy and curriculum. To do this, they must be able to continuously gauge the effects of their practices on different students. Hence, we argue that building teacher-researcher dispositions and repertoires is a key goal for teacher education across the teaching life-span. Drawing on a range of recent and ongoing collaborative research projects in schools situated in areas of high poverty, we draw out some principles for literacy teachers’ education.
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3D Computer Graphics (CG) has become the dominant medium for modern animated feature films. It is widely understood that traditional principles of animation developed in the 1930s at the Walt Disney Studio remain applicable to this new medium and heavily influence the range of aesthetic motion styles in contemporary animation. Via a frame-by-frame textual analysis of four animated feature films, this thesis tests and confirms the validity of the principles of animation and expands upon them by reinterpreting the Disney principle of appeal as aesthetic harmony, which delineates the way in which character posing and transitions between poses contribute to the animated motion styles that animators work in today.
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Reductionist thinking will no longer suffice to address contemporary, complex challenges that defy sectoral, national, or disciplinary boundaries. Furthermore, lessons learned from the past cannot be confidently used to predict outcomes or help guide future actions. The authors propose that the confluence of a number of technology and social disruptors presents a pivotal moment in history to enable real-time, accelerated and integrated action that can adequately support a ‘future earth’ through transformational solutions. Building on more than a decade of dialogues hosted by the International Society for Digital Earth (ISDE), and evolving a briefing note presented to delegates of Pivotal2015, the paper presents an emergent context for collectively addressing spatial information, sustainable development and good governance through three guiding principles for enabling prosperous living in the 21st Century. These are: (1) open data, (2) real world context and (3) informed visualization for decision support. The paper synthesizes an interdisciplinary dialogue to create a credible and positive future vision of collaborative and transparent action for the betterment of humanity and planet. It is intended that the three Pivotal Principles can be used as an elegant framework for action towards the Digital Earth vision, across local, regional, and international communities and organizations.
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This paper shows that under imperfect competition, the welfare effects of indirect tax harmonization may depend crucially on whether taxes are levied by the destination or the origin principle. In a standard model of imperfect competition, while harmonization always makes at least one country better off, and may be Pareto-improving, when taxes are levied under the destination principle (which currently applies in the European Union), harmonization of origin-based taxes (as recently proposed by the European Commission) is certain to be Pareto-worsening when the preferences in the two countries are identical, and is likely to be so even when they differ.
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This book investigates the ethical values that inform the global carbon integrity system, and reflects on alternative norms that could or should do so. The global carbon integrity system comprises the emerging international architecture being built to respond to the climate change. This architecture can be understood as an 'integrity system'- an inter-related set of institutions, governance arrangements, regulations and practices that work to ensure the system performs its role faithfully and effectively. This volume investigates the ways ethical values impact on where and how the integrity system works, where it fails, and how it can be improved. With a wide array of perspectives across many disciplines, including ethicists, philosophers, lawyers, governance experts and political theorists, the chapters seek to explore the positive values driving the global climate change processes, to offer an understanding of the motivations justifying the creation of the regime and the way that social norms impact upon the operation of the integrity system. The collection focuses on the nexus between ideal ethics and real-world implementation through institutions and laws. The book will be of interest to policy makers, climate change experts, carbon taxation regulators, academics, legal practitioners and researchers.
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Conceptualization in theory development has received limited consideration despite its frequently stressed importance in Information Systems research. This paper focuses on the role of construct clarity in conceptualization, arguing that construct clarity should be considered an essential criterion for evaluating conceptualization and that a focus on construct clarity can advance conceptualization methodology. Drawing from Facet Theory literature, we formulate a set of principles for assessing construct clarity, particularly regarding a construct’s relationships to its extant related constructs. Conscious and targeted attention to this criterion can promote a research ecosystem more supportive of knowledge accumulation.
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This research applied Greenhalgh et al's (2005) organisational change theoretical framework and a case study method approach to explore the process of implementing a smoking cessation intervention for pregnant women. The study was carried out according to the principles laid down in the National statement on ethical conduct in human research, produced by the National Health and Medical Research Council, Australia. Ethical approval for the research was sought and received from Queensland University of Technology human research ethics committee, prior to the start of the study. The sample constituted four participants who had been involved in the process of disseminating a training programme for midwives to implement a smoking cessation intervention. Eight semi-structured interviews were undertaken with these participants and the interviews and background programme data were subjected to theoretical analysis. The data were analysed through the lens of the Greenhalgh et al (2005) framework. The result was a disaggregation and (re)aggregation of data in the formation of an analytical outcome (Charmaz, 2006).
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- Objectives To explore if active learning principles be applied to nursing bioscience assessments and will this influence student perception of confidence in applying theory to practice? - Design and Data Sources A review of the literature utilising searches of various databases including CINAHL, PUBMED, Google Scholar and Mosby's Journal Index. - Methods The literature search identified research from twenty-six original articles, two electronic books, one published book and one conference proceedings paper. - Results Bioscience has been identified as an area that nurses struggle to learn in tertiary institutions and then apply to clinical practice. A number of problems have been identified and explored that may contribute to this poor understanding and retention. University academics need to be knowledgeable of innovative teaching and assessing modalities that focus on enhancing student learning and address the integration issues associated with the theory practice gap. Increased bioscience education is associated with improved patient outcomes therefore by addressing this “bioscience problem” and improving the integration of bioscience in clinical practice there will subsequently be an improvement in health care outcomes. - Conclusion From the literature several themes were identified. First there are many problems with teaching nursing students bioscience education. These include class sizes, motivation, concentration, delivery mode, lecturer perspectives, student's previous knowledge, anxiety, and a lack of confidence. Among these influences the type of assessment employed by the educator has not been explored or identified as a contributor to student learning specifically in nursing bioscience instruction. Second that educating could be achieved more effectively if active learning principles were applied and the needs and expectations of the student were met. Lastly, assessment influences student retention and the student experience and as such assessment should be congruent with the subject content, align with the learning objectives and be used as a stimulus tool for learning.
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Rather than a single focus on assessing risk and diagnosing deficit, this book recognises that our child protection systems bear down disproportionately on those from disadvantaged and marginalised communities and argues that what is needed is real support and practical assistance for poor and vulnerable parents and children. It uses real-world case examples to illustrate the relevant ethical and practice principles, and ways in which students and practitioners can practise ethically when dealing with complex, multi-faceted issues.
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"Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2016 brings much needed clarity to this area of law. Utilising many methods to make this often daunting subject achievable, particular features of the 2016 edition include: - seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; - clearly structured chapters within those parts grouped under helpful headings; - flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; - an appendix containing all of the up to date and relevant rates; and - the online self-testing component mentor, which provides questions for students of both business and law; Every major aspect of the Australian tax system is covered, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax, tax administration and state taxes."--Publisher Website
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The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports.