Le penser pacifié et l’agir moral de l’après Auschwitz selon T. W. Adorno

Dans Dialectique de la Raison, Adorno et Horkheimer tentent d’esquisser le pourquoi et le comment de ce retour à la barbarie qu’a connu la civilisation européenne, lors du troisième Reich. Quelles sont ces conditions qui ont rendu possibles les massacres administrés sous le régime nazi? La résolution de cette énigme qui se solde sur l’échec de l’Auflkärung nous dévoile une nécessité, celle d’une transformation radicale à la fois de l’éthique et de la métaphysique dans sa conception de la vérité. Celle-ci se présente à nous sous la forme d’une norme morale : « Dans leur état de non-liberté, Hitler a imposé aux hommes un nouvel impératif catégorique; penser et agir en sorte qu’Auschwitz ne se répète pas ». Quelles modalités de penser et d’agir nous exhortent ce nouvel impératif catégorique? La philosophie d’Adorno, critiqué pour n’avoir été que négative dans son entreprise, est-elle en mesure de nous fournir des prescriptions normatives capables de réorienter le penser théorétique et l’éthique?

Efficience et normativité : examen de la légitimité de l'utilisation de la notion d’efficience économique pour l'évaluation de politiques publiques

Ce texte a pour but de monter que l’efficience telle qu’utilisée par les économistes dans le cadre de recommandations de politiques publiques suppose toujours l’adoption de certains critères moraux. Je voudrai d’abord montrer que les recommandations des économistes en matière de politiques publiques ont déjà été identifiées aux recommandations de l’utilitarisme. Plusieurs économistes ont voulu abstraire leur science de toute discussion morale au XXe siècle. Cette séparation entre faits et valeur s’est soldée par l’apparition de l’efficience de Pareto, grandement utilisée dans le cadre de l’économie du bien-être. Cependant, cette utilisation de l’efficience suppose à la fois qu’il est moralement désirable d’améliorer le bien-être des individus et que ce bien-être peut être évalué en termes de satisfaction des préférences, ce qui constitue un jugement de nature éthique et morale qui ne peut être fait seulement à partir de faits scientifiques. L’efficience ne peut plutôt être utilisée de manière non moralement discutable seulement si l’on examine au préalable les objectifs sociaux que l’utilisation de cette mesure présuppose. D’un point de vue scientifique, l’économiste qui veut utiliser une mesure d’efficience doit donc toujours prendre pour acquis les éléments normatifs qui sont intégrés aux calculs d’efficience. La discussion concernant la pertinence de ces objectifs sociaux ainsi que l’importance relative de chacun des objectifs sociaux est une discussion portant avant tout sur des questions morales qui ne sont pas du domaine des sciences économiques.

What shapes attitudes toward paying taxes? Evidence from multicultural European countries

Objectives. Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance, several researchers have argued that citizens' attitudes toward paying taxes, defined as tax morale, helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black box, without discussing which factors shape it. Additionally, the tax compliance literature provides little empirical research that investigates attitudes toward paying taxes in Europe. Methods. Thus, this article is unique in its examination of citizen tax morale within three multicultural European countries, Switzerland, Belgium, and Spain, a choice that allows far more detailed examination of the impact of culture and institutions using data sets from the World Values Survey and the European Values Survey. Results. The results indicate the tendency that cultural and regional differences affect tax morale. Conclusion. The findings suggest that higher legitimacy for political institutions leads to higher tax morale.

Supervision practices in allied mental health : relationships of supervision characteristics to perceived impact and job satisfaction

This study examined whether supervision characteristics impacted on mental health practice and morale, and developed a new Supervision Attitude Scale (SAS). Telephone surveys were conducted with a representative sample of 272 staff from public mental health services across Queensland. Although supervision was widely received and positively rated, it had low average intensity, and assessment and training of skills was rarely incorporated. Perceived impact on practice was associated with acquisition of skills and positive attitudes to supervisors, but extent of supervision was related to impact only if it was from within the profession. Intention to resign was unrelated to extent of supervision, but was associated with positive attitudes to supervisors, accessibility, high impact, and empathy or praise in supervision sessions. The SAS had high internal consistency, and its intercorrelations were consistent with it being a measure of relationship positivity. The study supported the role of supervision in retention and in improving practice. It also highlighted supervision characteristics that might be targeted in training, and provided preliminary data on a new measure.

Environmental and pro-social norms : evidence on littering

The paper investigates the relationship between pro-social norms and its implications for improved environmentsl outcomes. This is an area, which has been neglected in the environmental economic literature. We provide empirical evidence to demonstrate a small but significant positive impact between perceived environmental cooperation (reduced public littering) and increased voluntary environmental morale. For this purpose we use European Value Survey (EVS) data for 30 European countries. We also demonstrate that Western European countries are more sensitive to perceived environmental cooperation than the public in Eastern Europe. Interestingly, the results also demonstrate that environmental morale is strongly correlated with several socio-economic and environmental variables. Several robustness tests are conducted to check the validity of the results.

Gender and public attitude toward corruption and tax evasion

The topics of corruption and tax evasion have attracted significant attention in the literature in recent years. We build on that literature by investigating empirically: (1) whether attitudes toward corruption and tax evasion vary systematically with gender and (2) whether gender differences decline as men and women face similar opportunities for illicit behavior. We use data on eight Western European countries from the World Values Survey and the European Values Survey. The results reveal significantly greater aversion to corruption and tax evasion among women. This holds across countries and time, and across numerous empirical specifications. (JEL H260, D730, J160, Z130)

Serious tax non compliance : motivation and guardianship

This article reviews what international evidence exists on the impact of civil and criminal sanctions upon serious tax noncompliance by individuals. This construct lacks sharp definitional boundaries but includes large tax fraud and large-scale evasion that are not dealt with as fraud. Although substantial research and theory have been developed on general tax evasion and compliance, their conclusions might not apply to large-scale intentional fraudsters. No scientifically defensible studies directly compared civil and criminal sanctions for tax fraud, although one U.S. study reported that significantly enhanced criminal sanctions have more effects than enhanced audit levels. Prosecution is public, whereas administrative penalties are confidential, and this fact encourages those caught to pay heavy penalties to avoid publicity, a criminal record, and imprisonment.

Using Web 2.0 tools to facilitate knowledge transfer in complex organisational environments : a primer

An often neglected but well recognised aspect of successful engineering asset management is the achievement of co-operation and collaboration between various occupational, functional and hierarchical levels present within complex technical environments. Engineering and technical contexts have been well documented for the presence of highly cohesive groups based around around functional or role orientations. However while highly cohesive groups are potentially advantageous they are also often correlated with the emergence of knowledge and information silos based around those same functional or occupational clusters. Improved collaboration and co-operation between groups has been demonstrated to result in a number of positive outcomes at an individual, group and organisational level. Example outcomes include an increased capacity for problem solving, improved responsiveness and adaptation to organisational crises, higher morale and an increased ability to leverage workforce capability. However, an essential challenge for organisations wishing to overcome informational silos is to implement mechanisms that facilitate, encourage and sustain interactions between otherwise disconnected groups. This paper reviews the ability of Web 2.0 technologies and mobile computing devices to facilitate and encourage knowledge sharing between “silo’d” groups. Commonly available tools such as Facebook, Twitter, Blogs, Wiki’s and others will be reviewed in relation to their applicability, functionality and ease-of-use by engineering and technical personnel. The paper also documents three case examples of engineering organisations that have successfully employed Web 2.0 to achieve superior knowledge management. With a number of clear recommendations he paper is an essential starting point for any organization looking at the use of new generation technologies for achieving the significant outcomes associated with knowledge transfer.

Using Web 2.0 tools to facilitate knowledge transfer in complex organisational environments : a primer

An often neglected but well recognised aspect of successful engineering asset management is the achievement of co-operation and collaboration between various occupational, functional and hierarchical levels present within complex technical environments. Engineering and technical contexts have been well documented for the presence of highly cohesive groups based around around functional or role orientations. However while highly cohesive groups are potentially advantageous they are also often correlated with the emergence of knowledge and information silos based around those same functional or occupational clusters. Improved collaboration and co-operation between groups has been demonstrated to result in a number of positive outcomes at an individual, group and organisational level. Example outcomes include an increased capacity for problem solving, improved responsiveness and adaptation to organisational crises, higher morale and an increased ability to leverage workforce capability. However, an essential challenge for organisations wishing to overcome informational silos is to implement mechanisms that facilitate, encourage and sustain interactions between otherwise disconnected groups. This paper reviews the ability of Web 2.0 technologies and mobile computing devices to facilitate and encourage knowledge sharing between “silo’d” groups. Commonly available tools such as Facebook, Twitter, Blogs, Wiki’s and others will be reviewed in relation to their applicability, functionality and ease-of-use by engineering and technical personnel. The paper also documents three case examples of engineering organisations that have successfully employed Web 2.0 to achieve superior knowledge management. With a number of clear recommendations the paper is an essential starting point for any organization looking at the use of new generation technologies for achieving the significant outcomes associated with knowledge transfer.

Job satisfaction, stress and burnout associated with haemodialysis nursing : a review of literature

Job dissatisfaction, stress and burnout are linked to high rates of nurses leaving the profession, poor morale and poor patient outcomes. Haemodialysis (HD) nursing is uniquely characterised by the intense-prolonged interaction with patients who require complex technological care. A review of nine papers found that factors affecting job satisfaction were aspects of nursing care, organisational factors and length of time that a nurse has been working in nephrology nursing. Factors affecting job stress and burnout were due to interpersonal relationships with physicians, patient care activities, violence and abuse from patients, organisational factors and a lack of access to ongoing education.

Factors contributing to nurse job satisfaction in the acute hospital setting : a review of recent literature

Aim  To explore and discuss from recent literature the common factors contributing to nurse job satisfaction in the acute hospital setting. Background  Nursing dissatisfaction is linked to high rates of nurses leaving the profession, poor morale, poor patient outcomes and increased financial expenditure. Understanding factors that contribute to job satisfaction could increase nurse retention. Evaluation  A literature search from January 2004 to March 2009 was conducted using the keywords nursing, (dis)satisfaction, job (dis)satisfaction to identify factors contributing to satisfaction for nurses working in acute hospital settings. Key issues  This review identified 44 factors in three clusters (intra-, inter- and extra-personal). Job satisfaction for nurses in acute hospitals can be influenced by a combination of any or all of these factors. Important factors included coping strategies, autonomy, co-worker interaction, direct patient care, organizational policies, resource adequacy and educational opportunities. Conclusions  Research suggests that job satisfaction is a complex and multifactorial phenomenon. Collaboration between individual nurses, their managers and others is crucial to increase nursing satisfaction with their job. Implications for nursing management  Recognition and regular reviewing by nurse managers of factors that contribute to job satisfaction for nurses working in acute care areas is pivotal to the retention of valued staff.

TAFE-horticulture teachers’ conceptions of curriculum changes in Queensland, 1990-2003

The period from 1990-2003 was one of unprecedented curriculum change in the Queensland TAFE sector in general and Horticulture in particular. While curriculum theory had been clear for many years that teachers should be involved deeply in the curriculum process, data collected at the end of that period reveals that TAFE Horticulture teachers felt excluded and manipulated by the curriculum developers. With the benefit of distance, this thesis examines TAFE teachers’ conceptions of curriculum change in Horticulture and considers whether events since then have justified their reservations. The research paradigm of this study was informed by the qualitative research orientation of phenomenography based on extended interviews. The study revealed that teachers held eight qualitatively different conceptions of curriculum development. Some viewed the changes as representing a reduction in the quality of education, some as a retreat from education and training while others saw it as a reduction in the quality of teaching delivery. There were teachers who saw it as a way of saving money and others as causing instability and uncertainty, as exploitation of staff and a cause of extra (often unnecessary) work. Most saw the changes as imposed from above with the changes experienced as destructive to staff morale. Despite the generally negative conceptions of curriculum change, the study confirms the importance of teachers being regarded as central in the curriculum change process.