Accountants' ethical sensitivity

O'Fallon and Butterfield (2005) in a review of the business ethics literature concluded that "ethical awareness" also called ethical sensitivity has received the least attention of the four steps in Rest's (1986) ethical decision making model. Available measures for ethical sensitivity are limited to specific contexts and suffer from several limitations. I extend the previous literature by creating a new measure for ethical sensitivity (AESS) that encompasses relevant dimensions for the accounting profession and is not specific to a particular setting. I also introduce a new individual differences variable to the accounting ethics literature. Specifically, I investigate the relationship between anti-intellectualism and ethical awareness. My findings support AESS as a measure of ethical sensitivity.

Ethics, tourists and the environmental practices of the North American cruise ship industry: a comparison study of the ethical standards of Alaskan and Caribbean cruise ship tourists

Please consult the paper edition of this thesis to read. It is available on the 5th Floor of the Library at Call Number: Z 9999 R43 S54 2005

Ètica per aixecar la Moral : Problemes ètics als serveis socials bàsics en temps de crisi

Els riscos ètics als serveis socials en temps de crisi es multipliquen i s’intensifiquen, però en essència no es tracta de riscos nous ni diferents dels que es podien produir en temps de bonança econòmica i social. No obstant, la cruesa del context dels serveis socials bàsics (freqüència de les situacions límit que s'han d'atendre, les qüestions internes i externes de la pràctica professional, el malestar i desencant dels professionals) pot suposar una oportunitat de visibilitat i prendre consciència d'aquests riscos ètics. A la vegada, l'anàlisi i l'abordatge d'aquest nou context des d'una perspectiva ètica pot suposar un antídot que permeti ressituar la pràctica professional (amb els seus límits, però també amb les seves possibilitats), millorar-ne la qualitat i la transparència, i, de retruc, trencar amb la dinàmica de cronificació de la insatisfacció i queixa professional. És a dir, la perspectiva ètica pot ajudar a aixecar la moral dels professionals. Així doncs, amb aquesta recerca pretenem assolir els següents objectius: Identificar els riscos ètics de la intervenció als serveis socials bàsics en relació als efectes i l'impacte de la crisi econòmica; analitzar els diferents riscos ètics identificats i efectuar propostes d'abordatge i minimització d'aquests riscos ètics

Utilitarianism and Buddist ethics: a comparative approach to the ethics of animal research

This thesis explores the comparison utilitarianism and Buddhist ethics as they can be applied to animal research. It begins by examining some of the general discussions surrounding the use of animals in research. The historical views on the moral status of animals, the debate surrounding their use in animals, as well as the current 3R paradigm and its application in Canadian research are explored. The thesis then moves on to expound the moral system of utilitarianism as put forth by Jeremy Bentham and John Stuart Mill, as well as contemporary additions to the system. It also looks at the basics of Buddhist ethics well distinguishing the Mahayana from the Therevada. Three case studies in animal research are used to explore how both systems can be applied to animal research. It then offers a comparison as to how both ethical systems function within the field of animal research and explores the implications in their application on its practice.

Analyzing the learning of the taking personal and social responsibility model within a new physical education undergraduate degree program in El Salvador

EI Salvador presents an unfortunate history that includes a military regime and a civil war that together created a legacy of violence in which the country still struggle nowadays. Salud Escolar Integral (SEI) was created in 2005 as a program to combat youth violence throughout the re-formulation of physical education (PE) classes in public schools, promoting life skills learning that supports the resolution of conflicts with nonviolent ways. In 2007, SEI supported the creation of a physical e~ucation teacher education (PETE) degree at the Universidad Pedag6gica de EI Salvador (UPES), having the goal to assist pre-service teachers with a better understanding of humanistic principles. The present research analyzed if after attending all three years ofUPES PETE program, students presented high self-perception levels of competence and confidence related to attitude, skills and knowledge to teach PE within humanistic principles. Taking Personal and Social Responsibility (TPSR) was the theoretical framework used to analyze the development of humanistic principles. The study had a mixed-method longitudinal design that included questionnaires, reflection templates and interviews. In conclusion, although it is suggested that UPES should provide better support for the development of the teaching principles of empowering students and transfer learning, most of the humanistic principles were highly promoted by the program. At last, it is suggested that future research should track teachers' progress while teaching in schools, in order to analyze if the theory of promoting humanistic principles have also become a daily practice.

Acceptance and Commitment Therapy: Increasing Psychologists' Willingness to Assess and Treat Substance-abusing Clients.

The high prevalence of substance abuse in the United States and the low rates of assessment and treatment of these disorders by mental health providers points to a growing need to understand the factors that prevent substance-abusing individuals from receiving adequate services. Psychologists are one group of mental health providers that show little interest in working with this population and receive little research attention on the topic. This paper explores the potential role that education, previous experience, and the impact that holding stigmatizing beliefs towards substance-abusing individuals has on psychologists' willingness to provide clinical services for clients struggling with addiction. Acceptance and Commitment Therapy (ACT) is explored as a potential intervention for psychologists.

Cuando la mirada y la palabra del otro exigen respuesta: Reflexiones Éticas en el abordaje psicosocial de un caso con funcionamiento intelectual límite (FIL) y trastorno límite de personalidad (TLP)

Este trabajo de investigación pretende realizar una mirada ética “comprometida y crítica” a la realidad psicosocial de las personas que presentan inteligencia límite y trastorno de personalidad atendidas en la unidad de hospitalización especializada de salud mental para personas con discapacidad intelectual. La finalidad es ofrecer, a través del análisis de un caso clínico con problemática social, la pluralidad de situaciones que se dan desde el ámbito socio sanitario que comprometen su atención integral e integradora y que exigen una pluralidad de respuestas no sólo desde la práctica asistencial sino también desde la ética. Se realiza una descripción exhaustiva de su historia patobiográfica y se detiene en el análisis de aquellos problemas éticos más relevantes y significativos aparecidos durante estos dos años. Finaliza con una serie de conclusiones extrapolables a este perfil poblacional que deben realizar una estancia psiquiátrica de media estancia en la red especializada enumerando algunas consideraciones o recomendaciones a tener en cuenta para una atención ética

Una aproximació de l’ètica a la pràctica diària en un servei d’atenció a persones amb Discapacitat Intel·lectual

Treball que reflexiona i planteja quines poden ser les millors accions per tal d’incidir des de l’ètica a la pràctica diària en un servei d’atenció a persones amb Discapacitat Intel·lectual

¿Animales...?: 'No nada'. Reflexiones de ética animal

Article sobre l'ètica animal i la situació general a nivell espanyol

Moving from values inaction to values-in-action : an exploration of how values can be managed intentionally by national sports organizations

The study examined the intentional use of National Sport Organizations' (NSOs) stated values. Positive Organizational Scholarship (POS) was applied to an Appreciative Inquiry (AI) approach of interviewing NSO senior leaders. One intention of this research was to foster a connection between academia and practitioners, and in so doing highlight the gap between values inaction and values-in-action. Data were collected from nine NSOs through multiple-case studies analysis of interview transcripts, websites, and constitutional statements. Results indicated that while the NSOs operated from a Management by Objectives (MBO) approach they were interested in exploring how Management by Values (MBV) might improve their organization's performance. Eleven themes from the case studies analysis contributed to the development of a framework. The 4-1 framework described how an NSO can progress through different stages by becoming more intentional in how they use their values. Another finding included deepening our understanding of how values are experienced within the NSO and then transferred across the entire sport. Participants also spoke about the tension that arises among their NSO' s values as well as the dominant values held by funding agents. This clash of values needs to be addressed before the tension escalates. Finally, participants expressed a desire to learn more about how values can be used more intentionally to further their organization's purpose. As such, strategies for intentionally leveraging values are also suggested. Further research should explore how helpful the 4-1 framework can be to NSOs leaders who are in the process of identifying or renewing their organization's values.

Impact of social constructs on administrator understanding of social justice

Educational administrators are expected to relate social justice considerations to their actions and to the theoretical foundations of their practice. At the same time, social constructs-including those related to administrative practice, social justice, and societal norms-are important in helping administrators understand, frame, and describe administrative issues. Furthermore, as part of socially constructed language, these constructs represent discursive practices and accepted ways of knowing, valuing, and experiencing the world. Drawing on the multidimensional methods of critical discourse analysis as articulated in the writings of Michel Foucault, Norman Fairclough, and Allan Luke, and using deconstruction as a strategic device for reading and interpreting texts, this exploratory qualitative study examined how administrator knowledge, values, and experiences impact their understanding of social justice within the context of delivering social justice for students who experience bullying. Study findings reveal that school administrators interpreted social justice as equitable distribution, action, and results; fairness; and equity. Constructs embedded in these interpretations assumed common things such as universal acceptance of norms of social relations and conveyed administrator intent to secure the kind of social relations that enabled individuals to enjoy greater equality within existing social arrangements.

El Juego cooperativo como medio de fomento de valores en las clases de educación física en primaria en las escuelas profesionales sagrada familia

En el ámbito de la Educación Física y deportiva actual, el papel del juego como medio educativo ha obtenido un papel preponderante con las nuevas teorías constructivistas, por la significatividad de su aprendizaje. Poco a poco, ha ido elevándose al nivel de otros contenidos de uso tradicional – los deportes convencionales o el trabajo de las cualidades físicas - que de forma generalizada, han ocupado la totalidad de los espacios de planificaciones y unidades didácticas de los proyectos curriculares. De ahí su importancia actual en el área, no sólo como recurso o herramienta de trabajo, sino como contenido con un corpus conceptual amplio y con unas potencialidades psicopedagógicas profundamente demostradas. Así lo corroboran multitud de investigaciones sobre el juego infantil que ponen de manifiesto su vital importancia en el desarrollo global de los niños y de las niñas: intelectualmente, desarrollando pensamiento y capacidad creativa; sicomotrizmente, a través de un desarrollo perceptivo y coordinativo; socialmente, a través de interacciones comunicativas y cooperativas; emocionalmente, a través del cultivo del autoconcepto, el equilibrio y el control psico-afectivo (Garaigordobil, 2007)