A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation), 8 May 2017 / Online resource (iii, 69 leaves) / A Chartered Accountant performs a number of roles including that of a tax adviser. In performing such duties, Chartered Accountants provide tax advice and devise tax-planning strategies. Recently, tax planning and tax avoidance strategies, including the ethical behaviour of tax professionals, have come under the spotlight, as the ideas of fairness, morality and ethics have become part of the global tax debate. This report examines how accredited academic programmes training Chartered Accountants effectively incorporate ethics into the taxation curriculum for both undergraduate and postgraduate students. As the foundation of the Chartered Accountancy profession entails responsible leaders who uphold the highest ethical standards, the report evaluates how ethics and ethical behaviour can be incorporated into the current taxation curriculum of academic programmes accredited by the South African Institute of Chartered Accountants. The purpose of this study is to understand what areas within the tax curriculum ethics can be incorporated into, the definition of ethics, the teaching of ethics and whether a need for teaching ethics in taxation exists. This research was conducted based on an extensive review of relevant literature. The findings define ethics and ethical behaviour and suggest that a need exists for teaching tax ethics, considering the reality of tax avoidance and the role of tax professionals. Furthermore, the research finds that ethics and ethical behaviour can be taught. The report concludes by suggesting teaching methods that could be used to incorporate ethics into tax. Keywords: Taxation, ethics, education, accounting / GR2018

吳宏基. / "二零零零年一月三十日" / 論文 (哲學碩士)--香港中文大學, 2000. / 參考文獻 (leaves 114-121) / 附中英文摘要. / "Er ling ling ling nian yi yue san shi ri" / Wu Hongji. / Lun wen (zhe xue shuo shi)--Xianggang Zhong wen da xue, 2000. / Can kao wen xian (leaves 114-121) / Fu Zhong Ying wen zhai yao. / Chapter 第一章 --- 題目析義與問題之提出 --- p.4 / Chapter 第一節 --- 緒言 --- p.4 / Chapter 第二節 --- 題目析義 --- p.8 / Chapter 第三節 --- 硏究目的及意義 --- p.10 / Chapter 第二章 --- 硏究方法與文獻 --- p.13 / Chapter 第一節 --- 硏究方法 --- p.13 / Chapter ´一Ø --- 哲學思辨 / Chapter ´二Ø --- 硏究步驟 / Chapter 第二節 --- 文獻回顧 --- p.18 / Chapter 第三節 --- 硏究限制 --- p.21 / Chapter 第三章 --- 幾個道德學說對道德本質之論述 --- p.26 / Chapter 第一節 --- 社會學派論社會乃道德之根本 --- p.26 / Chapter 第二節 --- 功利主義論道德乃幸福之趨求 --- p.29 / Chapter 第三節 --- 基督教論道德乃人神關之成果 --- p.33 / Chapter 第四節 --- 孟子論道德乃本心之自律 --- p.35 / Chapter ´一Ø --- 道德之本義 / Chapter ´二Ø --- 仁義內在之辨說 / Chapter ´三Ø --- 性善之確立 / Chapter ´四Ø --- 小結 / Chapter 第五節 --- 論道德之本質涵義 --- p.40 / 一從外在法則之內在化至意志之自律 / Chapter 第四章 --- 康德道德教育之基本路向 --- p.49 / Chapter 第一節 --- 康德的哥白尼式革命 --- p.49 / Chapter 第二節 --- 康德的道德教育目標 --- p.50 / Chapter ´一Ø --- 格準之界定 / Chapter ´二Ø --- 方法論之界定 / Chapter 第五章 --- 康德對道德本質之辨析 --- p.57 / 一使主觀地決意的格準直接地爲客觀的自由法則所決定 / Chapter 第一節 --- 由道德之根源以論說善的觀念 --- p.58 / Chapter 第二節 --- 論道德之義務性及其律令 --- p.61 / Chapter 一 / Chapter 二 / Chapter 第三節 --- 論道德行動乃依自由法則之決意 --- p.67 / Chapter ´一Ø --- 實踐道德之必然性 / Chapter ´二Ø --- 自由法則之決意 / Chapter 第四節 --- 小結 --- p.73 / Chapter 第五節 --- 回應批評 --- p.75 / Chapter 第六章 --- 康德論自律人格之培養 --- p.83 / 一使客觀地實踐的理性成爲亦是主觀地實踐的 / Chapter 第一節 --- 實踐道德之動力 --- p.83 / Chapter 第二節 --- 違背道德之性癖 --- p.86 / Chapter 第三節 --- 向善能力之恢復 --- p.89 / Chapter 第四節 --- 品格培養之步驟 --- p.91 / Chapter ´一Ø --- 消極性的道德教育原則 / Chapter ´二Ø --- 積極性的道德教育原則 / Chapter 第五節 --- 小結 --- p.96 / Chapter 第六節 --- 回應批評 --- p.98 / Chapter 第七章 --- 總結及建議 --- p.103 / Chapter 第一節 --- 總結：道德本質涵義之辨解和道德教育基本原則之建構 --- p.103 / Chapter 第二節 --- 總結：德性發展與道德教育 --- p.106 / Chapter 第二節 --- 建議 --- p.111 / 參考書目 --- p.114

This dissertation explores the rise of social economy in South Korea, in order to understand the transformations of sociality, ethicality, and subjectivity in the contemporary capitalism. In the wake of the 2008 global financial crisis, we have witnessed “the return of the social” through introduction of various socio-economic projects—such as social economy, social innovation, and social entrepreneurship—that aim to graft morality and sociality onto the market. In the last decade, South Korea’s social economy sector has also grown quickly with the active support and promotion by the government, representing a new model of development as well as a feasible solution to reproduction crisis. This rapid growth has generated public and academic debates over whether the returned “socials” are the seeds of post-neoliberalism or just an ideological cloak for the expansion of market rationality. Based on ethnographic research on the social economy sector in Seoul, this dissertation focuses on an often-neglected question in these debates: what forms of the social imaginary, knowledge, subjectivity, and ethicality have emerged in the new “socials” as a result of the imbrication of moral aspirations with the neoliberal human condition? To address the question, I first demonstrate how contemporary neoliberalism presupposes a new form of homo œconomicus, human capital, who is expected to manage all the aspects of life within a single value frame, acting as a “portfolio manager.” As the new subjectivity incorporates non-economic elements—including social logics and moral orientations—as assets that can be translated into economic value, the responsibilities for society and the construction of social bonds are directly devolved on the new economic subjects. This dissertation goes on to show how the financial logic of human capital has conditioned and created a new sociality and ethicality. In examining the various fields from community development through the social care market to fair trade activism, I trace how community, care, affective labor, and ethical practices have been intermingled and articulated with the new form of economic rationality and have contributed to the economization of sociality and ethicality. Notions such as “enterprization of community,” “projective ethicality,” “affective labor (hwaldong),” and “marketized gift-exchange” are discussed to flesh out the transformation and articulation more clearly. Finally, this thesis conceptualizes the dynamics of the new subjectivity, ethicality, and social imaginary in terms of “neosocial government,” in which the crisis of the neoliberal human capital regime is managed and addressed through social ties based on care, affective labor, and gift. In unveiling how the new governing rationality prioritizes and reifies intimate social bonds over political engagement and structural transformation, this dissertation not only illuminates the depoliticized aspects of the newly returned socials but also highlights the necessity of reinventing a universal vision of politics upon which the broken link between social solidarity and politics can be restored.

This dissertation starts from one core question: Should we let ourselves be guided by our emotions when we make ethical decisions? I give a positive answer to this question. This is not a new proposal. However, my dissertation lays out a novel argument, one that tries to avoid cognitivism about emotions. That is, I argue that there is a kind of emotion that is not cognitive or belief-like, and that can nevertheless act as a normative guide for us. By showing that such emotions can be normative guides, I aim to show that normativity should not be identified with rationality or cognition. The way in which non-cognitive emotions can be normative guides, I argue, is by disrupting engrained habits and beliefs when necessary. This is the second new suggestion I make in this dissertation: that an important aspect in normative guidance has been neglected so far, namely the importance of being able to reconsider one’s ways in light of new circumstances. Philosophers have put a lot of effort into showing how we can have stable commitments and beliefs over time. But not much has been said about how we can break open such commitments and beliefs again if they are not appropriate anymore. I argue that this is a far-reaching omission. We live in a constantly changing world, and our circumstances demand of us different kinds of habits and beliefs as time goes by. I argue that as a result of these considerations, we need to introduce a virtue that has not been considered so far, the virtue of flexibility. Like the virtue of stability in Aristotle, I argue, the virtue of flexibility is a meta-virtue, a good-maker of all virtues.

This dissertation examines the recent historical period of emphasis on optimizing the use of scientific evidence in policymaking, the nature of the challenge to existing sources of authority in public health, medicine, and public policy initiated by the evidence-based movement as it developed and unfolded over fifty years, and its effect on the making and unmaking of public health policies in the United States. It engages in a broad study of how the concept of evidence has been mobilized in public health policymaking in the late twentieth and early twenty-first centuries, how and why concepts of what should count as good evidence have changed over time, and differences in the role of scientific evidence in the policymaking versus policy-unmaking processes. The dissertation does this through an intellectual history of the evidence-based movement and three historical case studies. The three cases are: 1) the development and implementation of the low-fat campaign and its subsequent destabilization, incremental modification, and partial replacement with policies aimed at reducing population-level intake of sugar-sweetened beverages; 2) the development and adoption of salt reduction policies, and subsequent efforts by health officials to buttress those policies amid changes in the science that threatened to destabilize the policy paradigm; 3) the development and implementation of policies early in the AIDS epidemic requiring that risk-reduction counseling always be provided both before and after administration of the HIV test, and the struggles of health officials to discontinue those counseling programs when doubts emerged about their efficacy. The thesis concludes with a critique of the concept of “evidence-based policy” through the example of the US Preventive Services Task Force, a pioneer organization involved in the conduct of evidence-based analysis, which has struggled to maintain its exclusive focus on the data in the face of new policy responsibilities under the Affordable Care Act. In each case study I focus on the networks of researchers, advocates, journalists, industry professionals, and public health decision makers whose collective negotiations shape policy outcomes. I draw upon extensive documentary evidence gathered in public and private archives, emails obtained through the Freedom of Information Act, and key informant interviews. The dissertation shows how the evidence-based movement has roots in the social sciences and the contentious politics of the War on Poverty and took shape in the 1970s in the context of a pivot to disease prevention and health promotion at moment when the efficacy of many clinical interventions had come under question. The case studies show that in situations of scientific uncertainty public health interventions must sometimes be implemented before obtaining evidence of efficacy, that institutional arrangements and historical context can powerfully shape interpretations of the available research, how pragmatic considerations such as feasibility contribute to decisions to implement interventions, the stark challenge that can be posed by institutional inertia and resistance to efforts to de-implement existing programs, and the ways in which public health actors can selectively invoke and distort the past in the service of contemporary initiatives to organize for policy change. The dissertation suggests the “evidence-based” mantra masks a complex interplay of politics, values, cultural trends, and other extra-scientific factors that often better explain the policy process than do shifts in the evidence.

No description available.

M.A. (Public Management and Governance) / This study seeks to deal with a variety of ethical challenges that programme evaluators encounter when undertaking evaluations. In order to find the origin of programme evaluation ethical dilemmas, the study begins with a description of how programme and policy evaluation emerged as a professional field. A chronological approach has been used to outline how different governments and nongovernmental organisations across the world decided to adopt programme evaluation as a mechanism that can be employed to judge the worth and effectiveness of public and private sector policies and programmes. The historical context has also provided foundations for various purposes of evaluation and roles that must be assumed by programme evaluators. The study identified various challenges that arise during different phases of programme evaluation. Political issues are known challenges that programme evaluators encounter. A link between obstacles and the various roles of programme evaluators have been investigated and analysed. The study also shows how programme evaluators, commissioning agency staff, programme recipients and participants might contribute to unethical conduct in various stages of the evaluation. The study assessed different principles and guidelines that programme evaluators use to guide their evaluations. It also assessed the usefulness of policy instruments in terms of covering the challenges that arise throughout the life cycle of programme evaluation. Furthermore, the study focused on the limitations of the current policy instruments regarding ethical obstacles in evaluation. In response to these limitations, the study proposes various measures that programme evaluation institutions can put in place in order to address the inadequacies that are found in current principles and guidelines.

Law, Wing Sze Vikki. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2007. / Includes bibliographical references (leaves 38-40). / Abstracts in English and Chinese. / Abstract --- p.i / Acknowledgements --- p.ii / Chapter Chapter 1 --- Introduction --- p.1 / Background of Goal Setting Theory --- p.1 / The Dark Side of Goal Setting --- p.2 / How does goal setting motivate unethical behavior? --- p.5 / Organizational climate encourages unethical behavior --- p.6 / Costs of goal failure and the benefits of unethical behavior --- p.6 / The effects of extrinsic reward --- p.8 / "Goal proximity and the ""Goal Looms Larger Effect""" --- p.9 / Mediating role of goal commitment --- p.9 / Chapter Chapter 2 --- Method --- p.11 / Participants and Design --- p.11 / Task and Procedures --- p.11 / Manipulations --- p.12 / Chapter Chapter 3 --- Result --- p.15 / Main Analyses --- p.15 / Goal assignment methods and perceived goal difficulty and specificity --- p.15 / Goal assignment methods and perceived level of challenge and stress --- p.16 / Goal assignment methods and performance --- p.17 / Goal assignment and work effort --- p.19 / Performance overstatement and understatement --- p.20 / Goal assignment methods and unethical behavior --- p.23 / Goal proximity and unethical behavior --- p.24 / Goal assignment and goal commitment --- p.25 / The mediating role of goal commitment on unethical behavior --- p.26 / Chapter Chapter 4 --- Discussion --- p.28 / Goal setting and work effort --- p.28 / Goal setting and performance --- p.29 / The Dark side of goal setting --- p.30 / Goal proximity --- p.32 / Mediating role of goal commitment --- p.32 / Goal setting and goal commitment --- p.32 / Chapter Chapter 5 --- Conclusion and Implications --- p.34 / Limitations and future studies --- p.36 / Reference --- p.38 / Appendix I Workbook --- p.41 / Appendix II Goal commitment scale --- p.61

This thesis explores the relationship between law and society and various forms of causality: (1) legal change leading to social change; (2) social change leading to legal change; and (3) the interdependent interaction between social change and legal change. It is proposed that a multi-directional approach would be the most useful in examining the moral boundaries exemplified in the law identified with legal and social changes that have resulted in response to the AIDS epidemic.

No description available.