• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.10
• /
• pp.219-230
• /
• 2020

With the largest number of Islamic financial institutions across the world, the demand for a qualified Sharia accountant in Indonesia is indeed inevitable. This study aims to examine the determinant factors of the intention for accounting students to become Certified Sharia Accountant. This study used quantitative method with primary data through questionnaire from 248 selected samples. The data is then analyzed by Partial Least Square Structural Equation Model. This research has used Theory of Planned Behavior combined with Islamic religiosity to explain 67.80% of the intention of accounting students to become Certified Sharia accountants. The test results indicate perceptions of greater job opportunities, good ethical reputation, Islamic religiosity, technical skills, and subjective norm that affects the intention to become Certified Sharia Accountants. The findings of this study contribute to the literature regarding career selection in the field of accounting in general and Certified Sharia Accountants in particular. The results of this study also have a practical impact on the academic world, including the recommendation for curriculum revision and redesign of the learning system. It also has a practical impact on the management of Islamic financial institutions to present them as a promising industry for accounting graduates to work in.

• Journal of Korean Academy of Nursing
• /
• v.21 no.3
• /
• pp.295-306
• /
• 1991

Han-Thought is a philosophy unique to the native to Korean culture. From the point view of etymological analysis the word “Han” means “Large”, “High” means “Whole” Ancient Korean people planted their philosophical roots deep in what has come to be known an Han-Thought. The goal of this study was to explore “Han-Thought” for concepts and principles which may contribute to the building of a Korean nursing philosophy, ethic, paradigm, theory and eventully practice. Ontologlly, our ancient people attempted to learn what was most essential and meaningful in life Han-Thought embraces the thought of complete harmony with in wholeness. Han encompasses everything in the universe. A chracteristic of Han-Thought is that all things relate to each other in harmonic balance, not in conflict. The harmonious balance of all things excludes both disruption and confrontation, making all things into a large oneness. Thus Han-Thought applied to Holism traditionally embraced by nursing philosophy. The principles of Han-Thought emphasize the love of peace. Extreme individualism and egoism are not allowed in Han-Thought. Thus Han-Thought provide a humanistic and ethical foundation for nursing philosophy. Han-Thought is a valuable philosophy for Korean nurse to explore toward the development of the discipline in Korea.

• Journal of Information Science Theory and Practice
• /
• v.9 no.3
• /
• pp.31-41
• /
• 2021

The growing number of threats to society through the uncontrolled distribution of information is forcing library communities in many countries to reconsider their views on free access to collections. Based on the content of numerous documents of international importance, it can be concluded that in any democratic country access to information is one of the most important human rights, along with the right to life, liberty, and security of person. However, the state has the right to restrict citizens' access to information within the framework of existing legislation. Constantly, restrictions on access to information are established in order to protect the ethical foundations of the constitutional order, morality, health, rights, and legitimate interests of others, to ensure the country's defense and state security. It goes without saying that each country has the right to independently decide where the boundaries lie between permitted and prohibited information, including printed information, contained in library collections. This article describes three levels of access restriction: foreign, state, and regional. The authors have analyzed the legal and regulatory documents that govern libraries, as well as the reasons and methods of limitation. A comparative analysis of the restriction of access to information in the countries of Europe and Asia is presented.

• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.6
• /
• pp.53-67
• /
• 2022

The study's goal is to look at the factors that influence people's willingness to whistleblow in the Malaysian public sector by applying two elements from the Moral Intensity Theory: the magnitude of consequences and societal consensus with professional commitment as an additional variable. The cross-sectional study used primary data collection through questionnaires adopted from previous studies. The survey questionnaires were distributed to target respondents from 27 ministries in Malaysian public sectors selected based on their grade positions in the departments ranging from Grade 29 and above. The findings revealed that societal consensus and professional commitments significantly impact the intention to whistleblow. The findings imply that closed people's opinions may have certain persuasive elements that influence the act of whistleblowing as a moral and ethical activity, thereby increasing their whistleblowing intention. The results also suggest that when individuals are more committed to their career and organization, they will act ethically and under the professional norm, hence, they will be inclined to whistleblow. On the other hand, the magnitude of consequences suggested an insignificant relationship with the intention to whistleblow. The results could facilitate the government in curbing the whistleblowing issue by defining its root before the implementation of necessary policies.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.9
• /
• pp.189-199
• /
• 2021

This study attempts to examine the relationship between corporate social responsibility (CSR) disclosure and earnings management practices in the context of Saudi Arabia after mandatory IFRS adoption. It is carried out on an unbalanced panel of 277 observations over the period 2017-2019. For this purpose, CSR disclosure is measured by Bloomberg ESG scores, while the residuals from the modified Jones model are considered for earnings management. As control variables, we have retained the firm performance, market-to-book ratio, firm size, financial leverage, board independence, ownership concentration, managerial ownership, and lagged discretionary accruals. Using the system GMM estimator in the dynamic panel, the results show a positive association between CSR disclosure and earnings management practices, thus supporting the perspective of agency theory. Managers engage in socially responsible activities beforehand to conceal their wrongdoing and convince stakeholders that the organization is transparent. They probably use ethical codes as a tool to achieve their own goals rather than the firm's goals. Our contribution is the use of recent data (2017-2019) taking into account the mandatory adoption of IFRS in Saudi Arabia. Additionally, to our knowledge, this study is the first to address CSR disclosure and earnings management practices using GMM system estimates.

• Journal of English Language & Literature
• /
• v.58 no.4
• /
• pp.783-807
• /
• 2012

This study compares and contrasts Freud's "work of mourning" which mostly appears in his memorable essay "Mourning and Melancholia" and Derrida's theory of mourning which appears in various works such as MEMOIRES for Paul de Man, The Work of Mourning, and others. Freud maintains that the mourner begins to sever emotional ties to the lost object through a labor of memory and eventually completes the work of mourning. It is a "testing of reality" that motivates the mourner to begin to relinquish emotional attachment to the lost object. Derrida, however, challenges Freudian work of mourning by saying that true mourning lies in "respecting the Otherness of the Other." Derrida suggests that Freud's "normal work of mourning" is "unjust betrayal" of the lost object because it "kills" and "devours" the other and thereby makes it part of the self. So he proposes that work of mourning has "to fail in order to succeed": "success fails" and "failure succeeds." There is an enormous, even epistemological, chasm between Freud who states that mourning, "however painful it may be, comes to a spontaneous end" and Derrida who states that "mourning is interminable. Inconsolable. Irreconcilable." and "I mourn Therefore I am." The former is the voice of "testing of reality" and common sense whereas the latter is that of utopian ethical vision. Yet neither seems to get the upper hand and they are kind of forced to maintain an ongoing dialogue with each other, for true mourning seems to lie somewhere in between.

• Journal of East-West Nursing Research
• /
• v.8 no.1
• /
• pp.50-62
• /
• 2003

Through this literal study, we have endeavored to provide korea's unique nursing intervention methods based upon Lee Je-Ma's Sasang Constitutional Theory which is a unique korean medical science. The Sasang Constitution Theory lay great emphasis upon health caring medicine to promote health according to self Constitution at normal times, preventive medicine to manage byself body and mind in everyday life, and eventually, ethical medicine to love benevolence and kindness but to dislike jealousy.A variety of methods has been introduced to diagnose a person's Constitution. And yet, appearance, mind and pathological signs are three major criteria. In appearance, comprehensive features such as figure (the shape of the human body), countenance, behavior, mood, and posture are observed. In mind, nature (character), talent, steadiness, personality, and greed are investigated. In pathological signs, physiological conditions when healthy and peculiar symptoms when being ill are diagnosed. By these three criteria, each Constitution is categorised into Taiyang Person, Soyang Person, Taieum Person or Soeum Person. Different healthcaring methods exist for each Constitution such as mind and body healthcaring, diet healthcaring, knowledge and behaviour leathering, age group healthcaring, regional healthcaring, social life hralthcaring, everyday life healthcaring, and materia medication healthcaring. An independent and unique healthcaring method for each person according to self Constitution could be an important nursing intervention strategy, and can product a new nursing theory. To enjoy longevity by inducing positive caring methods, I believe that individual nursing may be the most desirable nursing approach. Lee Je-Ma's Sasang Constitution caring method is not only a general nursing theory but also expected to be an important landmark/milestone/factor in Korean nursing, preventive nursing, developing new nursing intervention methods and forming new nursing theories. Therefore, it is required to conduct thorough, practical and theoretical researches in the field of nursing.

• Journal of Korean Philosophical Society
• /
• no.93
• /
• pp.121-148
• /
• 2011

The uncodifiability thesis in anti-theory argument is the typical claim for the impossibility of ethical theorizing. Based on this thesis reflecting particularism strongly, contemporary anti-theorists in ethics argue that individual decisions in particular situations cannot be codified into moral principles. The uncodifiability thesis needs to be examined by the following two issues: a theoretical issue of whether the object of codification is moral practices or not; and a practical one of whether moral principles present the decision procedure of moral reasoning or not. The characteristics of practical reasoning show that the object of codification in ethics, as moral theorists insist, is not moral practices but morality itself. Also moral theorists, contrary to the criticisms of anti-theorists, insist that moral reasoning is comprised of not only moral principles but also moral judgments with contextual knowledge and moral wisdom. In brief, moral theorists make a persuasive response to the uncodifiability thesis when they do neither intend to codify moral practices into moral principles nor to deduce the moral reasoning from moral principles. For them moral judgments should be examined by the moral principles which present universal and idealistic morality.

• Korea Trade Review
• /
• v.41 no.5
• /
• pp.1-14
• /
• 2016

Consumers have been increasing their interests in firms' ethicality as well as in the features of the firms' products when they decide to purchase a certain product. Recently, fair trade is considered to be a type of ethical marketing in the business-to-consumer market. In this regard, the effects of fair trade-based marketing on firm performance have become the center of academic and managerial concerns. Despite this importance, few studies have investigated whether fair-trade is a source of competitive advantage or just a cost of doing business. The present research attempts to provide evidence of how fair trade-based marketing influences competitive advantage. Two experimental studies were conducted to explore consumers' purchase intention, which can be a proxy of competitive advantage, in a foreign product-consumption context. Drawing on the stakeholder theory, the first study was performed to examine the effects of fair trade marketing on consumers' purchase intention through a within-subjects design. In addition, building on the signal theory, the second study was executed to test the effects of a fair trade mark on consumers' purchase intention. The findings of the current research reveal that consumers prefer fair trade-based products to others and that when it comes to fair trade-certified products, consumers are more likely to purchase products with that certification than otherwise, even when those products are sold at higher costs than rival products. Interestingly, the results of this research present that there is a significant difference of consumers' purchase intention of a fair trade-based product between two different marketers. This implies that fair trade-based products should be differentially distributed and targeted at a certain type of consumers.

• Journal of Korean Philosophical Society
• /
• no.96
• /
• pp.39-70
• /
• 2012

In order to locate Kant's concept of the highest good within ethics and the theory of moral religion, it needs to be approached with some qualifications: there are two rough ways to be suggested. The first way is to focus on the concept of the highest good that is explained in terms of the happiness in proportion to a rational being's virtue or to his/her worthiness to be happy. But the happiness determined in the sense outlined above would be (increasingly or decreasingly) changeable according to each one's individual morality-this is what is meant by each one's 'worthiness' here-, and would not be seen as the perfect one. It might even be said that this kind of happiness is possible in a sensible world generally taken, if the existence of God thought of as harmonizing natural phenomena and the moral order is successfully presupposed. The other way is to understand the concept of the highest good literally: in this view, the highest good shows that a rational being's character is completely appropriate to the moral law and for him/her, its corresponding idea, i.e., the perfect happiness, is considered with full justification. But the highest good in the sense sketched above-along with the existence of God and the immortality of the soul-is expected to be realized only in an intelligible world generally taken. This means that it should be appraised as an ideal of the highest good that includes the so-called 'physical happiness' specified in terms of the first way as its element. In this regard, it is seen to be somewhat restricted. Between the two concepts of the highest good already touched upon, the highest good of the possible world would be the one established in terms of the first way. In other words, it is not the highest good in an intelligible world, but the highest good in this world. Of course, it is true that we cannot help but assume the existence of God-a being as higher, as moral, as most holy, and as omnipotent-in order to explain the highest good in this world (namely, in order to establish the possibility of the combination of the happiness and the worthiness). For as long as both morally good acts and the happiness are considered to happen in a natural world, the cause of the nature (i.e., the existence of its creator), that is, God, must be able to be presupposed. In this vein, Kant interprets that most people view that the key of the Bible is to show that the best world which is characterized by an intelligible or heavenly kingdom is also actually feasible in this world. The wish of the people who have the morally good character is that God's kingdom comes and his will is properly achieved in this world. But we cannot know what God really does in order to realize his world in this world. Nonetheless, we are fully aware of what we should do in order to make ourselves a member of his world. It is specified like this: we should do our ethical duties and further proceed to establish an ethical community. Viewed this manner, it is concluded that an ethical community is not a merely ideal thing like the kingdom of the ends, but a human apparatus or institution that exists in this world.