YULIANTI, Yulianti;ZARKASYI, M. Wahyudin;SUHARMAN, Harry;SOEMANTRI, Roebiandini
The Journal of Asian Finance, Economics and Business
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v.9
no.5
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pp.561-573
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2022
This study aims to obtain empirical evidence of the absence of testing the effect of professional ethics, emotional intelligence, and internal auditor performance on professional skepticism. According to this study, internal auditors can use professional skepticism to better understand red flag fraud. Questionnaires were used as the research instruments in this study. The participants included 186 auditors. Using structural equation modeling, this study confirms the hypothesis. The results show that the application of professional ethics and emotional intelligence has a positive effect on professional skepticism. The findings show that 1) professional skepticism can improve internal auditors' understanding of the red flags of fraud, 2) professional ethical norms influence how people behave and accomplish jobs, and 3) how constructive findings are produced by an audit procedure that adheres to the requirements of an audit expert, not just an espionage agent trained to infiltrate. As a result, internal auditors' higher performance in performing functions as a building agent rather than a secret agent like intelligence can be attributed to this. This study provides evidence that 1) not only does the use of professional ethics increase professional skepticism, but high emotional intelligence also plays a role, and 2) professional skepticism can improve internal auditors' understanding of red flags of fraud.
The moral corruption or the reality of absence of humanity derived from the development of science and society is very serious. Especially the moral education which should provide new breakthroughs facing such issue will be the initial concern in the educational world and the key point that judges our future. This study, as a part of efforts made for such demands of the times, is an attempt to approach the field of the present elementary education specifically by deducing the abundant meaning that the Confucianism's Chungseojidoh(忠恕之道: the principle of "Faithfulness" and "Benevolence") stands for. To build an ethical social community also means to draw voluntary moral practices into this society and this is possible with our (the moral subject) struggling the problems within but not remaining in the limitations of physical norms. Chungseojidoh as universal ethics contains a virtue ethical meaning as Jenlogy, a meaning of identity recognition and self-esteem inspiration, a meaning of social community ethics as ethics of good offices, etc. Such meanings, in particular, can be discussed more profoundly in terms of educational prevention from violence or cliquish issues in school that are largely related to education of humanity if 'applying schemes for elementary education' is seen as the center of the issue. And furthermore, they will be able to open a discussion over problems of the situation which the Korean society is in - especially the insistence, egoism or conflicts between social communities - can be answered in actuality.
The purpose of this study was to investigate the nonnative expectations of anger, sadness, fear, and shame in Korean culture by analyzing the textbooks for children's education in the Chosen Dynasty period. The method of this study was document analysis and the materials for analysis were the following four textbooks for children's education that involved individual ethics in everyday life based on Confucianism: 'Dongmongsenspj, 'Gyukmongyogyulj, 'Myungsimbogamj, and 'Sohakj. The analysis was focused on the antecedent events, emotional consequences, and emotional regulations in the emotional processes of anger, sadness, fear, and shame. According to the analysis, anger was caused by ought violations, especially sociomoral violations, and the expression of anger brought about undesirable results, and the inhibition of anger was expected as the regulation rule. Also, many methods of regulating anger were encouraged in the textbooks. For example, one of the regulating methods was to appraise a situation in such a way that anger would not arise. in other hand, sadness was allowed to be expressed only at the death of parents, and the expression of sadness stood for filial piety. Meanwhile, the antecedents of fear were the events to threaten self-esteem, which was mainly focused on keeping moral and social standards. Also the social consequence of fear led to observance of the social norms, and thereby could gain social approval. Therefore, the regulation rule was the enhancement of fear because of anticipated advantageous effects. Finally, the main cause of shame arousal was negative evaluation of self caused by bad performance of ethical or social standards. Accordingly, having shame could prevent wrong behaviors or transgressions which might break interpersonal connectedness, and the regulation rule of shame was to enhance this because of contributing to collective relationship.
Christian communities have long sought to find what type of moral judgment is appropriate and what the Christian behavior is, by taking the church's ethical norms and behavior patterns as objects of reflection. In the same context, Christian education also tried to base the psychological rationalism of J. Piaget and L. Kohlberg, but the reason-centered structural development theory was not the answer. In fact, the structural development theory, which emphasized autonomy while excluding emotions from the moral judgment process, over-emphasizing cognition or reason, eventually led to moral relativism, unlike what was intended. In addition, it was criticized for not being able to adequately elucidate the gap between human moral reasoning and behavior, and for attempting to interpret morality excessively within the context of social culture. Recently, these limitations of structural developmental theory have been reinterpreted by neuroethics, especially moral psychology theories, which claim that moral judgment ability is physically wired in the brain and relies heavily on networks between cortical and limbic system. The purpose of this paper is to review some of the newly emerged research themes of neuroethics, and then to discuss two main theories that explain morality in the perspective of neuroethics and the implications that Christian education should pay attention to.
The Journal of the Convergence on Culture Technology
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v.7
no.1
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pp.446-453
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2021
This paper deals with two methods regarding fact and value. One is the method of H. Putnam, which is to break the boundary between fact and value and to make a world where the two have an inherent connection. The other is the method of J. Habermas, which regards fact and value as the product of an intersubjective agreement based on argumentation. Putnam, through his position of internal realism, moves from realism to pragmatism, especially by combining the rationalist tradition of Kant and Dewey's pragmatic views. Habermas also stands in the tradition of rationalism and universalism in Kant, at the same time emphasizing the practicability of truth in Hegel's tradition of historical reason. The significance of the strategy of Putnam and Habermas is that they have attempted to revive the realm of value against the strict dichotomy of facts and values and the subsequent devaluation of rationality in the realm of value. The starting point of this attempt is that the practical foundation of rationality is laid on life and practice. This could provide the room for escaping from rationality, which prioritizes only truths that reveal facts, that is, instrument-reduced rationality, the room for the revival of practical rationality through reflection on what is the purpose of life, and, in turn, the room for resisting to pass the realm of values and norms to the logic of habitual routines or customs. However, despite such common goal, there are clear limitations to Putnam's approach due to the differences in the strategies taken on facts and values. Putnam's method can demolish the whole universal framework that is the foundation where pragmatic pluralism will be fostered, eliminating the difference between the specificity of values and the universality of norms and shaking up the status of universal ethics. Therefore, Habermas' ethical theory is proposed as an alternative to establish a basis for universal ethics by relying on communication rationality and to secure the coercion of norms and blossom cultural pluralism as a diverse lifestyle based on this coercion.
The purpose of this essay is to explore the methodological standpoint and the meaning of 'Discourse Analysis' in policy science. I discussed it in three dimensions including: 1) the ontological point of view, 2) the epistemological perspective, and 3) researcher's position in policy research. 1) From the ontological standpoint, I explained the policy as a text, context, discourse, and ideology, that is focused on being constructed by the formative power of language. 2) The ontological standpoint produced "the argumentative turn" in the policy analysis, and many policy analysts emphasize the argumentative process of policy making and evaluation. This argumentation process includes the interpretative and critical viewpoints as well as the normative and ethical characteristics of policies in the discourse analysis. We should reexamine reality critically because discourse is ultimately influenced by the prevailing cultural and social norms. Therefore, an interpretative and critical viewpoint is an epistemological perspective in the discourse analysis. This critical approach creates an awareness of the limitations on our thinking under the particular major discourse, and requires the self-reflection within and beyond the discourse. This process leads to the human emancipation. 3) In order to achieve this emancipation, the last approach suggests that we need to scrutinize "the subject" as a researcher, who is also influenced and subjectified by the major discourse and, thus must deconstruct his or herself. Last but not least, we should emphasize the researcher's role as a listener of the minor voice(discourse) and even the silence of the clients.
This study portraits the way of self-preparation for death among the elderly and examines the meaning and values attached to the elderly-care by their family and friends through the analysis of Kyung-ran Jo's novels. First, the author describes the difficulties and inner conflict of women who provide care for the elderly, especially those facing death in the near future. She also describes how the acceptance of death and self-discovery among the caregivers can be developed from the experience of long term care. These are consistent with the arguments by Ecofemnist on positive sides of providing caregiving in an aging society. In her novels, caregiving from young women is not described as the consequences of internalized gender norms of traditional Confucian culture. Rather, it is depicted as attitude toward a life in a commune where the meaning of life and death of elderly is shared between generations. In addition, struggles of the elderly figures against diseases and the process of their death provide an opportunity for young caregivers to overcome the trauma of other's death witnessed in their childhood. They lead the young caregivers to reflect themselves by raising ontologistic questions on life and death. The author shows the communication between generations presenting the self-preparation of death from the old generation undergoing irreversible aging and caregiving activities of significant others from the young generation. In doing so, the author points out the ethical grounds for diseases and death in old age given the condition of personalization of death in the modern society.
In the Joseon Dynasty, Confucian literati sacralized their daily lives through ritual practices across the three dimensions of time, place, and humanity. 1) In the dimension of time, they cultivated in their personal lives by accepting and thoroughly practicing the ethical principles of the Elementary Learning (『小學』). These practices of self-cultivation developed into ritualized practices of daily routine from the perspective of neo-Confucianism. 2) In the spatial dimension, local public schools (鄕校), local private academies (書院), and village private schools (書塾) were constructed as the symbolic places for disseminating Confucian norms through intensive seminar activities and collective learning sessions (講會). These places were also used for the pious recitations of selected Confucian proverbs that had been ritualized by Confucian literati. 3) In the dimension of humanity, pious consciousness, reinforced by the ritualized practice of periodic sacrifices or intensive reading, was subconsciously deepened and projected onto dreams individuals reported of their deceased fathers or teachers. According to the Confucian ritualization process, people were seen as being able to sanctify their daily lives by thoroughly internalizing and effectively realizing Confucian values.
The study noted the characteristics of the web novel's 'Book Travel' motif, which reflects the characteristics of popular culture content, which is free to use familiar genre grammar or code. The imagination of the main character entering the work he read in the real world is a reinterpretation of the existing genre grammar of the web novel, and studying the motif is meaningful in reviewing the intertext of the genre. This motif, summarized as 'Book Travel' differs from other genres in the romance fantasy genre, which can also be used to reveal the gender characteristics of the genre. The study noted that the 'Book Travel' motif was born from an interactive interpretation of existing narratives, thus having a affinity with dimensional shift, regression, and alternative historical objects, and referring to the writing norms of Fanfiction. Through this, it was predicted that the re-combination of existing narratives and interference between genres would continue in the future. Next, the original move in the romance fantasy genre was seen as quite conservative and revealing the logic of self-improvement even though people around him became the main characters and overthrew the narrative. The characters should use their knowledge of the future of the real world to fight in a world of survival where destruction has been predicted. The appearance of an ethical and self-help subject is interesting, but on the other hand, I could look at conservatism in that romance is a way of survival and achievement of characters. The research is meaningful in that it reviewed the characteristics of the original transfer motif, which started fairly quickly in the romance fantasy genre, and reviewed its appearance background and characteristics. There was a limit to the collection of physical works and limited platform. The above limits are intended to be supplemented by further reviewing and supplementing later works.
With side effects such as Phishing and Spam using personal information in Social Network Service, there is a growing need for studies related to harmful behaviors such as the reason for privacy violation. As such, this study assumed privacy violation to be ethical decision, making behavior and used the Theory of Planned Behavior and Motivation Theory, which are mostly used in social science to identify the factors affecting privacy violation. The results suggested that the Perceived Enjoyment and Punishment used in motivation studies affected privacy violation behaviors, and that the factors of the Theory of Planned Behavior such as Attitude toward Privacy Violation, Subjective Norms of Privacy Violation, and Perceived Behavioral Control with regard to Privacy Violation significantly influenced the Intention to Privacy Violation. On the other hand, Perceived Curiosity and Subjective Norms of Privacy Violation did not affect the Intention to Privacy Violation. Therefore, this study confirmed that the Theory of Planned Behavior was appropriate to explain the Intention to Privacy Violation, and that the variables of the Motivation Theory generally influenced the Attitude toward Privacy Violation. This study was significant since it extended the scope of theoretical privacy study from users and victims centered to inflictor and applied the Extended Theory of Planned Behavior using the variables of the Motivation Theory in the study of Intention to Privacy Violation. From the practical aspect, it provided the ground for privacy education based on the fact that the Attitude toward Privacy Violation can be curbed when education on the Privacy Concerns, Perceived Enjoyment, and Punishment with regard to privacy is strengthened. It also cited the need for the punishment of privacy violation and the practical ground to amend the terms and conditions of user license and Personal Information Protection Act to provide policy support.
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