Cross culture comparison of tax morale and tax compliance : evidence from Costa Rica and Switzerland

This paper analyzes the effects of internal and external social norms on tax morale and tax compliance behavior. Field data and data derived from laboratory experiments are used to examine tax morale and tax compliance behavior in Costa Rica and Switzerland. The results indicate that internal and external social norms have a significant effect on tax morale and tax compliance.

Cross-culture perspectives on fear of HIV disease and AIDS in health care workers

Health care workers have been known to carry into the workplace a variety of judgmental and negative attitudes towards their patients. In no other area of patient care has this issue been more pronounced as in the management of patients with AIDS. Health care workers have refused to treat or manage patients with AIDS and have often treated them more harshly than identically described leukemia patients. Some health care institutions have simply refused to admit patients with AIDS and even recent applicants to medical colleges and schools of nursing have indicated a preference for schools in areas with low prevalence of HIV disease. Since the attitudes of health care workers do have significant consequences on patient management, this study was carried out to determine the differences in clinical practice in Nigeria and the United States of America as it relates to knowledge of a patient's HIV status, determine HIV prevalence and culture in each of the study sites and how they impact on infection control practices, determine the relationship between infection control practices and fear of AIDS, and also determine the predictors of safe infection control practices in each of the study sites.^ The study utilized the 38-item fear of AIDS scale and the measure of infection control questionnaire for its data. Questionnaires were administered to health care workers at the university teaching hospital sites of Houston, Texas and Calabar in Nigeria. Data was analyzed using a chi-square test, and where appropriate, a student t-tests to establish the demographic variables for each country. Factor analysis was done using principal components analysis followed by varimax rotation to simple structure. The subscale scores for each study site were compared using t-tests (separate variance estimates) and utilizing Bonferroni adjustments for number of tests. Finally, correlations were carried out between infection control procedures and fear of AIDS in each study site using Pearson-product moment correlation coefficients.^ The study revealed that there were five dimensions of the fear of AIDS in health care workers, namely fear of loss of control, fear of sex, fear of HIV infection through blood and illness, fear of death and medical interventions and fear of contact with out-groups. Fear of loss of control was the primary area of concern in the Nigerian health care workers whereas fear of HIV infection through blood and illness was the most important area of AIDS related feats in United States health care workers. The study also revealed that infection control precautions and practices in Nigeria were based more on normative and social pressures whereas it was based on knowledge of disease transmission, supervision and employee discipline in the United States, and thus stresses the need for focused educational programs in health care settings that emphasize universal precautions at all times and that are sensitive to the cultural nuances of that particular environment. ^

A cross-culture, cross-gender comparison of perspective taking mechanisms

Being able to judge another person's visuo-spatial perspective is an essential social skill, hence we investigated the generalizability of the involved mechanisms across cultures and genders. Developmental, cross-species, and our own previous research suggest that two different forms of perspective taking can be distinguished, which are subserved by two distinct mechanisms. The simpler form relies on inferring another's line-of-sight, whereas the more complex form depends on embodied transformation into the other's orientation in form of a simulated body rotation. Our current results suggest that, in principle, the same basic mechanisms are employed by males and females in both, East-Asian (EA; Chinese) and Western culture. However, we also confirmed the hypothesis that Westerners show an egocentric bias, whereas EAs reveal an other-oriented bias. Furthermore, Westerners were slower overall than EAs and showed stronger gender differences in speed and depth of embodied processing. Our findings substantiate differences and communalities in social cognition mechanisms across genders and two cultures and suggest that cultural evolution or transmission should take gender as a modulating variable into account.

Role demands and work-family balance experience in Malaysia : the different moderating effects of collectivism and gender role identity among diverse ethnic groups

The purpose of this thesis is to examine the influence of ethnic cultural values on the relationship of role demands and the work-family balance (WFB) experience. Past studies have found that the demands from work and family roles have a different impact on the work-family experience in people of different ethnicity. Researchers attribute these results to the cultural differences across the groups. However, there has been no empirical support for these assumptions because most past studies did not explicitly measure the cultural dimension in their design. Therefore, although studies have found ethnic differences in work-family experience, as cultural variables were not measured, it cannot be determined whether these differences were due to the differing ethnic groups’ cultural styles. The present thesis is set up to address this limitation in the literature, employing the Malay and Chinese ethnic groups in Malaysia as the study samples. The investigation consisted of pilot interviews and two survey studies. The interviews were carried out to establish the perception of WFB by target participants of a non-western nation. The first survey served to identify whether the Malay and Chinese ethnic groups residing under the same economic and social systems vary in their perceptions of work and family roles. The second survey tests the research model empirically, that is, whether cultural values moderate the relationship between role demands and WFB and if these moderation effects vary across ethnic groups. From the interviews, the results indicated that work-family experience is not a universal experience, but is partly culture-specific. Specifically, in the case of Malaysia, WFB is very much observed from the role obligation perspective. In particular, balance is perceived when work duties and household affairs are both adequately fulfilled. On the other hand, the conceptualisation of WFB in terms of role satisfaction and role interference also emerged in the interviews, suggesting the universality of these constructs across cultures. The findings from Survey One indicated that participants of different ethnicities in this study do not differ greatly in their perceptions regarding their participation in work and family roles. Generally, these participants revealed the less traditional attitudes towards women’s participation in work and family roles. However, variations were observed between the two groups in terms of reasons for working, spouses’ preferences towards their employment, and the extent to which their work role is perceived to impede their normative role performance in the household. Despite these differences, the Malay and Chinese ethnic groups showed more similarities than differences in their perceptions of work and family. The findings from Survey Two, which tested the research model, produced mixed results. On the whole, the results showed that the cultural dimensions examined in this study (i.e. collectivism, work identity and family identity) did influence the relationship between role demands and WFB experience, thus providing empirical evidence for the assumption in the literature that the relationship between role demand and work-family experience is moderated by cultural values. Most importantly, support was found for the proposition that these moderation effects vary between the Malay and Chinese ethnic groups. Moreover, this study also found evidence that Malays and Chinese differ significantly on collectivism and work identity cultural dimensions where Malays are found to be more collectivist than the Chinese, while work identity is stronger in the Chinese than in the Malays. There is no difference in the levels of family identity between the two groups. Of all the three moderators, work identity was deemed the most important because many of the supported hypotheses pertained to the work identity moderating effects. In contrast, family identity does not seem to have much moderating influence on role demand-WFB relationships, while the results for the collectivism moderator are mixed. As such, although not conclusive, it can be deduced that variations in the effects of role demand on work-family experience across ethnicity are a result of the groups’ cultural differences, thereby supporting the assumption in the literature.

Vietnamese in Australia

Vietnamese-Australians live in Australia, a large island continent. The physical contrast between Vietnam and Australia is remarked upon by many Vietnamese in their migration stories. Whereas Vietnam is remembered as an interlinked sensual and social world, Australia is often viewed as a harsh, spacious, empty, dry continent. Australia is located in a regional Asian context, but this location has always been culturally and politically problematic, as it historically attempted to define itself as a "white" European nation in the Southern Hemisphere(Ang, 2000, p. xiii; McNamara & Coughlan, 1997, p. 1). During the Gold Rush period in the late 1800s, when there was widespread opposition to Chinese labor, Australia implemented a "White Australia" policy, although there were historically a significant number of Australians of Asian background. This exclusionary immigration policy was effectively overturned in the 1970s with the acceptance of a large number of refugees from Vietnam, Cambodia, and Laos in 1975. Vietnamese-Australians live predominantly in urban areas with over three quarters living in Sydney and Melbourne, the two largest cities. Within these two cities they are also highly concentrated in ethnically diverse suburbs, most living in areas with more than 1,000 residents born in Vietnam (Viviani, 1996, p. 49). However, Jupp (Jupp et al., 1990; Jupp, 1993) has argued that these areas are also zones of transition, with much movement in and out...

Work and family : the perception of balance among female teachers in northern Malaysia

Women’s participation in paid employment has become a common scenario even in non-western developing countries. For example in Malaysia, the trend is growing although the traditional gender role remains strong in Malaysian society. Even though working, women are still expected to assume major responsibilities at home. Thus, as opposed to men, women in this society face the challenge to satisfactorily balance work and family. This study was carried out to explore how Malaysian women perceive the meaning of a balanced work-family life. Sampling women teachers, the interview findings revealed that work-family balance was mainly perceived in terms of an individual’s ‘ability to fulfill role obligation’ appropriately in both the work and family domains. A few participants also viewed balance in the context of role satisfaction and role interference. Overall, the results support the assumption in the literature that perceptions of work-family experience are not universal, rather, the construct of work-family balance is culture-specific.

Disabling methodologies

In efforts to generate inclusive schooling, educational policy makers and teachers presumably need to know what the terms of exclusion have been and how inclusion would operate. If disability's definition and, hence, identification is constitutionally unstable however, inclusive schooling becomes a more ambiguous affair. This article examines the methodologies deployed to analyse disability in cultural perspective. It maps critical/feminist and critical post-structural methodologies for treating definitional difficulties. It problematises the notion of cross-culture by analysing the play of a Westernness in different accounts. It suggests that definitional ‘dilemmas’ noted in studies of disability and culture are not resolved by critical/feminist or critical post-structural approaches. The difficulty of definition is grounded more broadly in a moment that seeks to notice itself, particularly through the play of language and appeals to historical relativity. The ‘resolution’ that the article suggests is the article itself: to map the insideness of outsideness in regard to ‘culture’ and ‘persons’, and to locate the activity of mapping as another colonising effect of scientific thought.

说谎行为识别线索的比较研究

Studies on lie-detection by western psychologists indicate that lying cues people usually hold are not in accordance with the real verbal and non-verbal behaviors that liars usually show. A cross-culture study carried out by C.F.Bond and its global research team finds that the commonest view held by people from 75 nations about lying behavior is that liars usually avert gaze, while study shows that gaze-aversion has no relation with lying. In Bond’s view, stereotype of the liar reflect more about common cross-culture values than an objective description of how liars behave. Different culture has its norms based upon which people judge whether a person is credible or not. As a nation of long Confucianism tradition, how Chinese view liars differently from people of other culture is the interest of this study. By a comparative study with that of Bond’s research, it is found that, in line with Bond’s finding, Chinese generally hold the same stereotype about liars with that of the westerners; but it seems that Chinese rely significantly less on gaze-aversion as a cue to lying, and they concern more about senders’ motivation and emotion. It is also found that confidence about their detection ability among Chinese is lower than westerners. A further study on different professions and their view about lying behaviors shows that people in law-enforcement and related professions generally hold a more accurate view toward how liars behave. Possible explanations to the above mentioned findings in view of culture differences, aspects to be improved in this study and direction of future research are discussed in the later part of the thesis.

改革对教师工作生活质量影响的跨文化比较研究

From the organizational behavior point, this study initially explored how factors of educational changes influenced on teachers. This study adapted the questionnaire made up by Consortium for Cross-Culture Research in Education (CCCRE), by cooperating with other countries, interviewed 513 teachers in nine countries. The main results are as follows: 1. Factors of educational changes include: domain, origin, objective, teachers' role, and timetable. Comparative results show: More similarities than differences tend to be presented in five factors. The detail results are: in domain, it mainly involves teaching change and learning outcomes change; in origin, the educational change most teachers participated was initialed by government; in role, teachers more act as the implementer; in timetable, gradual development is the chief characteristic. 2. The domain of change, origin and teachers' role has a significant impact on the quality of worklife of teachers, but timetable of change has not. The further study about the influence of educational origin on the quality of worklife of teachers shows: Changes of teachers' time -using, professional development were significantly impacted by the origin of education, and there is a significant difference in the change of time-using among nine countries. 3. Change on students, change on teachers' relationship are two important factors to impact the teachers' evaluation about educational change. But the teachers' evaluation, teaching age and the change on relationship are valid factors to predicate teachers participate in next educational change. 4. Compared with the educational change of other eight countries, the change in school system management and the change in learning outcomes are more carried on in China. There is no significance about other factors between China and overall nine countries. In China, the educational change has a more positive impact on teachers' time-using and professional development, but professional development is also a important factor to impact teachers' evaluation on change; however there is a negative relationship between the Chinese teachers' evaluation and the teachers' participation in next change.

Development of a Chinese version WHO Self-Assessment Tool for Evaluating Health Promotion in Hospital

[Support Institutions:] Department of Administration of Health, University of Montreal, Canada Public Health School of Fudan University, Shanghai, China

RECOMPOSIÇÕES IDENTITÁRIAS NA INTEGRAÇÃO RELIGIOSA E CULTURAL DA IGREJA MESSIÂNICA NO BRASIL

Esta pesquisa fundamenta-se na análise da integração religiosa e cultural da Igreja Messiânica Mundial (IMM) no Brasil e suas recomposições identitárias. A exploração do seu universo simbólico é tida como uma das chaves para a compreensão da identidade messiânica. O emblema da igreja é símbolo da cultura cruzada e harmonia entre diferentes. No Brasil, em especial, o Solo Sagrado de Guarapiranga é expressão do Paraíso Terrestre, próposito maior da mensagem messiânica da IMM. Devido à sua peculiaridade como religião de origem japonesa pouco familiar ao público brasileiro, são apresentadas algumas tendências constituintes (autóctones, xamânicas, de crenças populares, xintoístas, confucionistas e hindu-budistas) e conceitos messiânicos tendo em vista sua relevância no processo de construção da identidade messiânica brasileira. Conforme a natureza dos conceitos, optou-se por uma visão comparada entre a Igreja Messiânica e outras novas religiões japonesas (NRJ) como a Mahikari, Perfeita Liberdade, Seicho-no-Ie e Tenrikyo. No concernente à reencarnação, em especial, a visão comparada com o Espiritismo possibilitou aproximações com a religiosidade brasileira. A partir da contextualização histórica e compreensão da adoção da nomenclatura messiânica , foram abordadas as concepções de espírito da palavra , ultra-religião , purificação e doença , benefícios materiais , autocultivo bem como as várias dimensões da experiência religiosa brasileira: ecológica, inter-religiosa, artística e messiânica no sentido estrito do termo. A concepção de ultra-religião de Meishu-Sama (nome religioso de Mokiti Okada, 1882-1955), sobretudo, necessita ser compreendida à luz da trajetória de consolidação da religião em um contexto peculiar do Japão do início do século XX. Antes de fundar a religião messiânica, Okada transitou no mundo das artes, dos negócios, editorial, e por fim ideológico-religioso em seu contato com a religião Oomoto e outras expressões religiosas que pululavam no Japão no período de entre-guerras. O processo dinâmico de interação de tendências diversas, característico das NRJ, em contato com a religiosidade brasileira impulsiona uma série de ressignificações sincréticas nipo-brasileira marcada por processos criativos singulares. A ênfase na figura do Messias Meishu-Sama, a prática do sonen e a criação da teologia messiânica são alguns dos elementos fundamentais da mais recente recomposição identitária da religião no país. Diante das sucessivas transformações das abordagens institucionais e da introdução de múltiplas dimensões da vivência messiânica, a construção identitária da IMM, que abrange aspectos religiosos e ultra-religiosos , torna-se cada vez mais complexa e multifacetada.(AU)

RECOMPOSIÇÕES IDENTITÁRIAS NA INTEGRAÇÃO RELIGIOSA E CULTURAL DA IGREJA MESSIÂNICA NO BRASIL

Esta pesquisa fundamenta-se na análise da integração religiosa e cultural da Igreja Messiânica Mundial (IMM) no Brasil e suas recomposições identitárias. A exploração do seu universo simbólico é tida como uma das chaves para a compreensão da identidade messiânica. O emblema da igreja é símbolo da cultura cruzada e harmonia entre diferentes. No Brasil, em especial, o Solo Sagrado de Guarapiranga é expressão do Paraíso Terrestre, próposito maior da mensagem messiânica da IMM. Devido à sua peculiaridade como religião de origem japonesa pouco familiar ao público brasileiro, são apresentadas algumas tendências constituintes (autóctones, xamânicas, de crenças populares, xintoístas, confucionistas e hindu-budistas) e conceitos messiânicos tendo em vista sua relevância no processo de construção da identidade messiânica brasileira. Conforme a natureza dos conceitos, optou-se por uma visão comparada entre a Igreja Messiânica e outras novas religiões japonesas (NRJ) como a Mahikari, Perfeita Liberdade, Seicho-no-Ie e Tenrikyo. No concernente à reencarnação, em especial, a visão comparada com o Espiritismo possibilitou aproximações com a religiosidade brasileira. A partir da contextualização histórica e compreensão da adoção da nomenclatura messiânica , foram abordadas as concepções de espírito da palavra , ultra-religião , purificação e doença , benefícios materiais , autocultivo bem como as várias dimensões da experiência religiosa brasileira: ecológica, inter-religiosa, artística e messiânica no sentido estrito do termo. A concepção de ultra-religião de Meishu-Sama (nome religioso de Mokiti Okada, 1882-1955), sobretudo, necessita ser compreendida à luz da trajetória de consolidação da religião em um contexto peculiar do Japão do início do século XX. Antes de fundar a religião messiânica, Okada transitou no mundo das artes, dos negócios, editorial, e por fim ideológico-religioso em seu contato com a religião Oomoto e outras expressões religiosas que pululavam no Japão no período de entre-guerras. O processo dinâmico de interação de tendências diversas, característico das NRJ, em contato com a religiosidade brasileira impulsiona uma série de ressignificações sincréticas nipo-brasileira marcada por processos criativos singulares. A ênfase na figura do Messias Meishu-Sama, a prática do sonen e a criação da teologia messiânica são alguns dos elementos fundamentais da mais recente recomposição identitária da religião no país. Diante das sucessivas transformações das abordagens institucionais e da introdução de múltiplas dimensões da vivência messiânica, a construção identitária da IMM, que abrange aspectos religiosos e ultra-religiosos , torna-se cada vez mais complexa e multifacetada.(AU)

RECOMPOSIÇÕES IDENTITÁRIAS NA INTEGRAÇÃO RELIGIOSA E CULTURAL DA IGREJA MESSIÂNICA NO BRASIL

Esta pesquisa fundamenta-se na análise da integração religiosa e cultural da Igreja Messiânica Mundial (IMM) no Brasil e suas recomposições identitárias. A exploração do seu universo simbólico é tida como uma das chaves para a compreensão da identidade messiânica. O emblema da igreja é símbolo da cultura cruzada e harmonia entre diferentes. No Brasil, em especial, o Solo Sagrado de Guarapiranga é expressão do Paraíso Terrestre, próposito maior da mensagem messiânica da IMM. Devido à sua peculiaridade como religião de origem japonesa pouco familiar ao público brasileiro, são apresentadas algumas tendências constituintes (autóctones, xamânicas, de crenças populares, xintoístas, confucionistas e hindu-budistas) e conceitos messiânicos tendo em vista sua relevância no processo de construção da identidade messiânica brasileira. Conforme a natureza dos conceitos, optou-se por uma visão comparada entre a Igreja Messiânica e outras novas religiões japonesas (NRJ) como a Mahikari, Perfeita Liberdade, Seicho-no-Ie e Tenrikyo. No concernente à reencarnação, em especial, a visão comparada com o Espiritismo possibilitou aproximações com a religiosidade brasileira. A partir da contextualização histórica e compreensão da adoção da nomenclatura messiânica , foram abordadas as concepções de espírito da palavra , ultra-religião , purificação e doença , benefícios materiais , autocultivo bem como as várias dimensões da experiência religiosa brasileira: ecológica, inter-religiosa, artística e messiânica no sentido estrito do termo. A concepção de ultra-religião de Meishu-Sama (nome religioso de Mokiti Okada, 1882-1955), sobretudo, necessita ser compreendida à luz da trajetória de consolidação da religião em um contexto peculiar do Japão do início do século XX. Antes de fundar a religião messiânica, Okada transitou no mundo das artes, dos negócios, editorial, e por fim ideológico-religioso em seu contato com a religião Oomoto e outras expressões religiosas que pululavam no Japão no período de entre-guerras. O processo dinâmico de interação de tendências diversas, característico das NRJ, em contato com a religiosidade brasileira impulsiona uma série de ressignificações sincréticas nipo-brasileira marcada por processos criativos singulares. A ênfase na figura do Messias Meishu-Sama, a prática do sonen e a criação da teologia messiânica são alguns dos elementos fundamentais da mais recente recomposição identitária da religião no país. Diante das sucessivas transformações das abordagens institucionais e da introdução de múltiplas dimensões da vivência messiânica, a construção identitária da IMM, que abrange aspectos religiosos e ultra-religiosos , torna-se cada vez mais complexa e multifacetada.(AU)

Faktorer som påverkar omvårdnaden av patienter från olika kulturer inom palliativ vård – en litteraturöversikt

När befolkningen i Sverige blir allt äldre kommer det bland annat leda till ett ökat sjukvårdsbehov. I genomsnitt har människor födda i länder långt från Norden sämre hälsa än personer födda inom Norden, de kan ha en annan kultur och tolka kommunikationen inom vården annorlunda. Syfte: Att beskriva faktorer som påverkar omvårdnaden av patienter och anhöriga från andra kulturer inom palliativ vård. Metod: En litteraturöversikt. Resultat: Är baserat på nio vetenskapliga artiklar. Det fanns kulturella skillnader i synen på allvarlig sjukdom och död. Inom flera kulturer är det tabubelagt att tala om döden och detta var sjuksköterskorna inom västerländsk kultur oerfarna vid, de var mer vana vid en rak och ärlig kommunikation med patienterna. Sjuksköterskorna hade kommunikationssvårigheter med patienter och närstående då de inte hade samma språk. Det var även svårt och tidskrävande att finna lämpliga tolkar som kunde hantera känsliga ämnen relaterat till palliativ vård. Konklusion: Sjuksköterskor upplevde att möten med patienter och anhöriga från andra kulturer ofta var svåra om de inte pratade samma språk. Trots detta upplevde sjuksköterskorna arbetet som tillfredsställande. Det framkom att för lite tid och stress var ett av problemen samt att behovet av tolkar var stort.