A field experiment in moral suasion and tax compliance focusing on underdeclaration and overdeduction

One of very few field experiments in tax compliance, this study generates a unique data set on Swiss taxpayers’ underdeclaration of income and wealth and overdeduction of tax credits by obtaining exclusive access to tax-return corrections made by the tax administration. Using this commune-level data from Switzerland, it explores the influence on tax compliance of moral suasion, introduced through a treatment in which taxpayers receive a letter containing normative appeals signed by the commune’s fiscal commissioner. This letter also serves to operationalize elements of social identity and (mutual) trust. Interestingly, the results not only echo the earlier finding that moral suasion has barely any effect on taxpayer compliance, but show clear differences between underdeclaration and overdeduction.

‘Crack in the pavement’ : pedagogy as political and moral practice for educating culturally competent professionals

This paper explores the reception of Indigenous perspectives and knowledges in university curricula and educators’ social responsibility to demonstrate cultural competency through their teaching and learning practices. Drawing on tenets of critical race theory, Indigenous standpoint theory and critical pedagogies, this paper argues that the existence of Indigenous knowledges in Australian university curricula and pedagogy demands personal and political activism (Dei, 2008) as it requires educators to critique both personal and discipline-based knowledge systems. The paper interrogates the experiences of non-Indigenous educators involved in this contested epistemological space (Nakata, 2002), and concludes by arguing for a political and ethical commitment by educators towards embedding Indigenous knowledges towards educating culturally competent professionals.

(Im)moral bodies : intersex and auto/biographical documentary

In this paper I question the representation of and ethical responsibilities to young people with intersex (hermaphroditic) conditions in documentary film, and explore the creative practice challenges working with bodies with intersex, embedded in the production of a feature auto/biographical documentary entitled Orchids. Bodies with intersex conditions are often presented as abject, in need of ‘fixing’ during infancy and early childhood, undesirable, and incapable of desire. Seen through the lens of experience and memory, Orchids takes a personal coming-of-age narrative and reconfigures understandings of the (im)moral body in the light of its transformative potential. Just as practice research challenges the dominant hegemony of quantitative and qualitative research, my creative work positions itself as a nuanced performative piece, and through its distinctive distillation and celebration of a new form of discursive rupturing discovers the intersex voice.

Recognition and moral progress : a case study about discourses on disability in the media

This article aims to discuss the notion of moral progress in the theory of recognition. It argues that Axel Honneth's program offers sophisticated theoretical guidance to observe and critically interpret emancipatory projects in contemporary politics based on ideas of individuality and social inclusiveness. Using a case study – the investigation, through frame analysis, of transformations in the portrayal of people with impairment as well as in public discourses on the issue of disability in major Brazilian news media from 1960 to 2008 – this article addresses three controversies: the notion of progress as a directional process; the problem of moral disagreement and conflict of interest in struggles for recognition; and the processes of social learning. By articulating empirically based arguments and Honneth's normative discussions, this study concludes that one can talk about moral progress without losing sight of value pluralism and conflict of interest.

Sibling bullying perpetration: Associations with gender, grade, peer perpetration, trait anger, and moral disengagement

This study investigated bullying amongst siblings in both traditional and cyber forms, and the associations of gender, grade, peer bullying perpetration, trait anger and moral disengagement. The participants were 455 children in grades 5 to 12 (262 girls and 177 boys with 16 unknown gender) who had a sibling. As the number of siblings who only bullied by technology was low, these associations were not able to be calculated. However, the findings showed that the percentage of sibling traditional bullying perpetration (31.6%) was higher than peer bullying perpetration (9.8%). Sibling bullies reported engaging in complex behaviours of perpetration and victimisation in both the physical and in cyber settings, although the number was small. Gender, trait anger, moral disengagement and bullying peers at school (but not grade) were all significantly associated with sibling traditional bullying perpetration. The implications of the findings are discussed for bullying intervention and prevention programs to understand childhood bullying in diverse contexts.

Performing morality : a framework for assessing the moral significance of selected works of postdramatic performance

This study examines the relationship between aesthetic and moral dimensions of postdramatic performance (PdP) with specific reference to two case studies: The Power of Theatrical Madness (1984) by Jan Fabre; and Inferno (2008) by Romeo Castellucci. These two cases were selected based on Lehmann's (1999/2006) "Postdramatic Theatre" theoretical framework by identifying various aspects of PdP: text, space, time, body and media. There are three primary objectives in this research project: (1) to examine if the selected works of PdP have moral functions; (2) identify these moral functions; and (3) establish a suitable framework to examine and assess the moral significance of the selected works.

Criminal Justice Ethics : Cultivating the Moral Imagination

It is essential for those employed within the justice system to be able to competently and confidently work at the borders between ethics and the law. Criminal Justice Ethics offers a fresh new approach to considering ethical issues in a criminal justice context. Rather than simply offering a range of ethical dilemmas specific to various justice professionals, it provides extensive discussion of how individuals develop their 'moral imaginations' using ethical perspectives and practices, both as citizens of the world and as practitioners of justice. Starting from a consideration of the major ethical theories, this book sets the framework for an expansive discussion of ethics by moving from theory to consider the just society and the role of the justice professional within it. Each chapter provides detailed analysis of relevant ethical issues, and activities to engage students with the content, as well as review questions, which can be used for revision or examination. This book will help students to: • understand the various theoretical approaches to ethics, • apply these understandings to issues in society and the justice process, • assist in developing the ability to investigate, discuss, and analyse current ethical issues in criminal justice, • appreciate the diverse nature of ethical systems across cultures, • outline strategies for detecting and resolving ethical dilemmas. Rich with examples and ethical dilemmas from a broad range of contexts, this book's multicultural approach will appeal not only to criminal justice educators, but also to academics, students and practitioners approaching criminal justice from sociological, psychological or philosophical perspectives.

Secular and religious moral grounds resonating across state schools in Indonesia

This paper describes moral education in Indonesia, more particularly, how teachers have implemented the Character Education policy issued by the Ministry of Education and Culture (MOEC) in 2010. This policy required teachers to instil certain values in every lesson, including EFL lessons, to contribute towards building a shared national moral character. Drawing on Durkheim's distinction between secular and religious morality, this paper considers how state schools accommodated and promoted this ‘rational moral education' or secular morality (Durkheim, 1925) in government schools, and how it interacted with religious moral education. This paper uses Bernstein's concepts of pedagogic discourse, instructional and regulative discourses to analyse how teachers have recontextualised this policy in the micro pedagogic settings of their EFL classes. Three types of data were collected for this study: interviews, class observations and teachers' lesson plans. In this way, four EFL teachers working in state schools were interviewed on two occasions and three of their classes were observed. The first interview identified teachers' beliefs and perceptions regarding the Character Education policy. Their classroom and lesson plans were observed to augment this information. Then the final interview asked about the teacher's thinking behind their actions in the observed classes. Since character education was issued within the broader frame of school based curriculum that offered schools and teachers more choices to develop the local curriculum and its intent, the analysis will focus on what moral premises were evident in their school and classes, and how such morality was transmitted through the EFL lessons. The conclusion suggests that teachers' implementation of moral education in their classes was dominated by their school communities and the teachers' own preferred value of religiosity. Such value played out in the classes through both the regulative discourse and the instructional discourse.

Moral vitalism: Seeing good and evil as real, agentic forces

Moral vitalism refers to a tendency to view good and evil as actual forces that can influence people and events. We introduce a scale designed to assess the belief in moral vitalism. High scorers on the scale endorse items such as “There are underlying forces of good and evil in this world”. After establishing the reliability and criterion validity of the scale (Studies 1, 2a, 2b), we examined the predictive validity of the moral vitalism scale, showing that “moral vitalists” worry about being possessed by evil (Study 3), being contaminated through contact with evil people (Study 4), and forfeiting their own mental purity (Study 5). We discuss the nature of moral vitalism and the implications of the construct for understanding the role of metaphysical lay theories about the nature of good and evil in moral reasoning.

EFL teachers' professional dilemmas with moral curriculum reform in Indonesia

This project explored how EFL teachers working in different sectors in Indonesia experienced moral education reform. Teachers working in either state schools or Islamic private schools were interviewed and their classes were observed. The thesis indicated that systemic investment in teachers' professionalism contributed to teachers' emerging dilemmas and their resolutions. Teachers in the better resourced state sector reported more dilemmas related to the implementation of the reform and resolved these dilemmas by using professional judgement, while teachers in the less resourced sector reported dilemmas related to their context and failed to implement the curriculum.

Applying metaethical and normative claims of moral relativism to (shareholder and stakeholder) models of corporate governance

There has, in recent decades, been considerable scholarship regarding the moral aspects of corporate governance,and differences in corporate governance practices around the world have been widely documented and investigated. In such a context, the claims associated with moral relativism are relevant. The purpose of this paper is to provide a detailed consideration of how the metaethical and normative claims of moral relativism in particular can be applied to corporate governance. This objective is achieved, firstly, by reviewing what is meant by metaethical moral relativism and identifying two ways in which the metaethical claim can be assessed. The possibility of a single, morally superior model of corporate governance is subsequently considered through an analysis of prominent works justifying the shareholder and stakeholder approaches, together with a consideration of academic agreement in this area. The paper then draws on the work of Wong (Moral relativity, University of California Press, Berkeley, CA, 1984, A companion to ethics, Blackwell, Malden, 1993, Natural moralities: A defense of pluralistic relativism,Oxford University Press, Oxford, 2006), firstly in providing an argument supporting metaethical moral relativism and secondly regarding values of tolerance and/or accommodation that can contribute to the normative claim. The paper concludes by proposing an argument that it is morally wrong to impose a model of corporate governance where there are differences in moral judgements relevant to corporate governance, or to interfere with a model in similar circumstances, and closes with consideration of the argument’s implications.

Corporate governance convergence and moral relativism

Research question / issue This paper frames the debate on corporate governance convergence in terms of the morality underlying corporate governance models. The claims and arguments of moral relativism are presented to provide theoretical structure to the moral aspects of corporate governance convergence, and ultimately the normative question of whether convergence should occur. Research findings / insights: The morality underlying different models of corporate governance has largely been ignored in the corporate governance convergence literature. A range of moral philosophies and principles that underlie the dominant corporate governance models are identified. This leads to a consideration of the claims and arguments of moral relativism relating to corporate governance. A research agenda around the claims of Descriptive and Metaethical moral relativism, and which ultimately informs the associated normative argument, is then suggested. Theoretical / Academic implications The application of moral relativism to the debate on corporate governance convergence presents a theoretical structure to the analysis and consideration of its moral aspects. This structure lends itself to further research, both empirical and conceptual. Practitioner / Policy implications The claims and arguments of moral relativism provide a means of analysing calls that are made for a culturally or nationally ‘appropriate’ model of corporate governance. This can assist in providing direction for corporate governance reforms and is of particular relevance for developing countries which have inherited Western corporate governance models through colonialism.

Claiming the moral high ground in the copyright wars

Copyright was once one of the more obscure areas of law. It applied primarily to resolve disputes between rival publishers, and there was a time, not too long ago, when ordinary people gave it no thought. Copyright disputes were like subatomic particles: everyone knew that they existed, but nobody had ever seen one. In the digital age, however, copyright has become a heated, passionate, bloody battleground. The 'copyright wars' now pitch readers against authors, pirates against publishers, and content owners against communications providers. Everyone has heard a movie producer decry the rampant infringement of streaming sites, or a music executive suggest that BitTorrent is the end of civilisation as we know it. But everyone infringes copyright on an almost constant basis - streaming amateur videos with a soundtrack that isn't quite licensed, filesharing mp3s, copying LOLcat pictures from Facebook, posting pictures on Pinterest without permission, and so on - and most know full well they're in breach of the law.

Facebook and Google have a moral duty to stop online abuse

It’s the stuff of nightmares: your intimate images are leaked and posted online by somebody you thought you could trust. But in Australia, victims often have no real legal remedy for this kind of abuse. This is the key problem of regulating the internet. Often, speech we might consider abusive or offensive isn’t actually illegal. And even when the law technically prohibits something, enforcing it directly against offenders can be difficult. It is a slow and expensive process, and where the offender or the content is overseas, there is virtually nothing victims can do. Ultimately, punishing intermediaries for content posted by third parties isn’t helpful. But we do need to have a meaningful conversation about how we want our shared online spaces to feel. The providers of these spaces have a moral, if not legal, obligation to facilitate this conversation.

The garden of Australian dreams: The moral rights of landscape architects

This article considers the moral rights controversy over plans to redesign the landscape architecture of the National Museum of Australia. This dispute raises issues about the nature and scope of moral rights; the professional standing of landscape architects; and the culture wars taking place in Australia. Part 1 considers the introduction of the Copyright Amendment (Moral Rights) Act 2000 (Cth), with its special regime for architecture and public sculpture. It focuses upon a number of controversies which have arisen in respect of copyright law and architecture - involving the National Gallery of Australia, the National Museum of Australia, the Pig ’n Whistle pub, the South Bank redevelopment, and the new Parliament House. Part 2 examines the dispute over the Garden of Australian Dreams. The controversy is a striking one - as the Australian Government sought to subvert the spirit of its own legislation, the Copyright Amendment (Moral Rights) Act 2000 (Cth). Part 3 engages in a comparative study of how copyright law and architecture are dealt with in other jurisdictions. In particular, it considers the dual operation of the Architectural Works Copyright Act 1990 (US) and the Visual Artists Rights Act 1990 (US) and a number of controversies in the United States - over the Tilted Arc sculpture, a Los Angeles tower block that appeared in the film Batman Forever, a community garden mural, a sculpture park, and the Freedom Tower.