The purpose of this study was to determine the various values that can be found in teachers of an open school system and how those values differed among various teacher groups within the school. The value systems (Tribalistic, Egocentric, Conformist, Manipulative, Sociocentric, and Existential) were based on the "Levels of Psychological Existence" developed by Clare W. Graves. A values test was utilized in order to collect data. The "Values for Teaching Test" was administered to 492 teachers and staff members of the school district. Specific hypotheses regarding value differences in selective teachers and staff groups were tested. The results were significant on the following levels-- existential, sociocentric, and conformist with relation to grade level taught, educational job profile, and sex of the respondent.

The purpose of this study was to determine the various value levels that may be affecting communication in the church and to discover the predominant levels of psychological existence. Data was collected using the Value for Religion test. A total of 288 college and seminary students were tested. Comparisons of the differing scores of demographic variables formed the bases of the conclusions drawn in the study. Significant relationships were found between one's personal value cluster and sex, career intention, and type of college attended. Much research is still needed in the area of value levels in religion. Hopefully, this research will contribute to the success of religion in the future.

The Highveld region of South Africa contributes substantially to the aerosol loading over southern Africa because of its importance as an industrial, mining and farming base. Aerosols affect climate by absorbing or reflecting incoming solar radiation, and by affecting cloud microphysics, cloud albedo and precipitation. The physical and optical properties of industrial/urban aerosols over the Highveld region of South Africa were analysed during a 32-day winter sampling period (21 May to 21 June) in 2002; a 32-day summer sampling period (21 October to 21 November) in 2002, and a second 32-day winter sampling period (19 May to 19 June) in 2003. Synoptic circulation systems were examined in as far as they affect the horizontal transport of aerosols over the Highveld region. Measurements of aerosol optical thickness (AOT) from the ground to the top of the atmosphere and aerosol size distribution characteristics over the Highveld region were taken using hand-held hazemeters and a CIMEL sun photometer. The AOT observed over the region during the winter 2002 and 2003 sampling periods and during the summer 2002 sampling period indicated high turbidity. In the 2002 winter sampling period, the AOT530nm ranged between 0.05 to 0.7 with an average of 0.14. In the 2002 summer sampling period, the AOT530nm ranged between 0.05 to 0.6, with an average of 0.24. In the 2003 winter sampling period, the AOT500nm ranged between 0.06 to 0.6, with an average of 0.21. The Ångström exponent value had a wide range, 0.8 to 2.4 in the 2002 winter and summer sampling periods and also in the 2003 winter sampling period, indicating that a range of particle sizes was present over the Highveld region. The Ångström exponent values obtained were derived from the influences of Aeolian dust, coarse-mode industrial particles and, to a small extent, fine-mode biomassburning aerosols. Case studies, based on trajectory analysis and meteorology of the sampling area, were made of the aerosols emanating from the township sites during each of the three sampling periods to observe the build-up and dispersion of aerosols at that time.

A gestão da qualidade configura-se em um dos conceitos mais importantes da gestão moderna. Frequentemente, divide-se suas dimensões em dois grupos, o primeiro composto por aspectos objetivos, as dimensões hard, e o segundo, composto por aspectos subjetivos, as dimensões soft. Dentre as dimensões soft, a liderança é uma das apontadas como mais relevantes para o estabelecimento de um ambiente de qualidade nas organizações. No entanto, embora a relação entre gestão de qualidade e liderança seja clara, há ainda diversas lacunas de pesquisa a serem exploradas, especialmente sobre a relação entre estilos de liderança específicos e a gestão da qualidade. Deste modo, o objetivo do presente estudo foi de explorar esta relação, utilizando-se, para tanto, do modelo de liderança transformacional-transacional, e do modelo Competing Values Framework. Participaram do estudo 47 gestores de qualidade, em sua maioria (74%) da região Sudeste do país, que foram contatados através de e-mail e mensagem na rede social LinkedIn,. Para a análise dos dados, utilizou-se correlação de Pearson, com o uso do software SPSS. Os dados encontrados confirmam achados da literatura que apontam que tanto a liderança transformacional, quanto a transacional apresentam relação com elementos da gestão da qualidade, com vantagem do primeiro estilo de liderança. A respeito dos estilos de liderança do Competing Values Framework, observou-se que os perfis associados a um estilo diretivo e de curto prazo demonstraram tendência a apresentar coeficientes de correlação mais altos, em detrimento dos perfis de estilo colaborativo e longo prazo. Sugere-se, em estudos futuros, estabelecer as mesmas correlações para diferentes participantes, especialmente gestores da alta administração. / Quality management is one of the most popular concepts in modern magament. Often, the quality management dimensions are divided into two groups, one of objective aspects, or hard dimensions, and other of subjective aspects, or soft dimensions. Among soft dimensions, leadership is one of the most relevant for establishing a quality environment in organizations. However, although the relationship between quality management and leadership is clear, there are still several research gaps to be exploited, especially on the relationship between specific leadership styles and quality management. Thus, the aim of this study was to explore this relationship, using, therefore, the transformational-transactional leadership model, and the Competing Values Framework model. The study included 47 quality managers, mostly (74%) of the country\'s southeastern region, who were contacted through e-mail and message on the social network LinkedIn. For data analysis, it was used Pearson correlation, and software SPSS. It was confirmed that transformational and transactional leadership are related with quality management elements, but the transformational leadership has some advantage. About Competing Values Framework leadership styles, it was observed that the profiles associated with a directive style and short-term demonstrated tendency to have higher correlation coefficients, instead of long-term and collaborative style profiles. We suggest, in future studies, establishing the same correlations for different participants, especially managers of top management.

Materialism has an ugly face. The dominant view of materialism regards materialists as self-prioritizing individuals who oppose collective and prosocial goals in favor of a lifestyle led by money, possessions, and status. The present research argues that there is a side of materialism that is concerned with collective-oriented interests. We examine the nature and consequences of collective-oriented materialism - the belief system that ascribes importance to possessions for their symbolic and signaling capacities to construct desirable social attributes. Drawing from cultural and consumer theories, we find considerable support that materialists espouse a collective-oriented quality to an otherwise self-oriented interest towards possessions.

Canadian public life is currently informed by what can be broadly considered an era of reconciliation. While definitions abound, the aim of reconciliation is just relations between Canada and Indigenous nations. Efforts on the parts of federal and provincial governments to apologize and atone for the discriminatory treatment of racialized immigrant groups has also been characterized under the broad banner of reconciliatory politics. While official positions indicate that there is to be a role for schooling in reconciliation efforts, what this means – both in terms of remedies and the nature of the problem they aim to address – remains unclear. At the same time, a new curriculum in British Columbia has been said to contribute toward reconciliation. This dissertation engages contemporary discussion about reconciliation in Canada through a critical examination of the most recent B.C. curriculum, 2015-2018, and asks how dominant national values are making space, or not, for robust and meaningful inclusions of previously marginalized and excluded histories and perspectives. Specifically, in this dissertation I am interested in how the production of national values and priorities in curricula are accommodating of the goals of reconciliation, and revealing of its limits. To do this I compare the national values present in this most recent curriculum to those reported to be present during the late 18th and early 19th centuries in secondary historical literature. Employing a settler colonial theoretical perspective, I assess the ways in which the values produced in the new curriculum continue to center the nation-state and dominant culture values. While nation states like Canada tout progressive mechanisms, such as multicultural policies and multicultural education, to reconcile challenges to state authority, such mechanisms employ and enforce cultural terms that are compatible with Canadian multiculturalism, without attending to less congruent aspects of Indigenous-Canadian relations, like those of land and resources. My findings indicate that while progressive curricular inclusions contribute to increased plurality in educational spaces, there are limits to their efficacy. This is the case primarily because these inclusions are produced through and operate within liberal frameworks that re-center the Canadian nation state. This dissertation contributes to literature that examines the condition of settler colonialism in educational settings in countries like Canada. My conclusions suggest that the efficacy of curricular inclusions that pursue reconciliation will be limited unless teacher education – both pre- and in-service – includes a critical self-analysis of settler colonial privilege and conditionality, and the nation state. / Graduate

Valores humanos são objetos de estudo em diversas áreas do conhecimento. Na área de negócios, valores são estudados com o objetivo de entender o comportamento humano em ambientes organizacionais. De acordo com a Teoria Motivacional de Valores de Schwartz (2012), valores são objetivos transituacionais, que atuam como princípios de conduta na vida do sujeito, organizados em uma hierarquia de importância. O objetivo do presente estudo foi identificar a hierarquia de valores de estudantes do curso de graduação em Ciências Contábeis da FEA/USP. Para alcançar esse objetivo foi utilizada a escala de valores de Schwartz (2012) - Portrait Questionaire Value - PQV - por meio de um questionário aplicado aos alunos ingressantes e concluintes do curso. Foram obtidas 86 respostas válidas dos alunos do 1º Semestre do curso e 67 respostas válidas dos alunos do 7º Semestre. Com o fim de condensar as variáveis do questionário, estas foram submetidas à Análise Fatorial. Das 57 variáveis (valores), foram encontrados 14 fatores (tipos motivacionais). A hierarquia de valores foi obtida pelas médias dos escores das variáveis dos fatores, resultando na seguinte estrutura: 1º) Benevolência, 2º) Autodeterminação, 3º) Segurança - Pessoal, 4º) Universalismo - Importar-se, 5º) Hedonismo/Estimulação, 6º) Segurança - Social, 7º) Conformidade - Interpessoal, 8º) Face (Persona), 9º) Conformidade - Regras, 10º) Universalismo - Natureza, 11º) Poder - Recursos/Realização, 12º) Conservação, 13º) Poder - Dominação e 14º) Tradição. As médias de cada grupo de alunos, para cada fator, foram submetidas ao teste t com o objetivo de identificar diferenças estatisticamente significativas entre os grupos. Foram identificadas médias diferentes nos fatores: Benevolência, Hedonismo/Estimulação, Conformidade - Regras, Conformidade - Interpessoal, Universalismo - Importar-se, Universalismo - Natureza e Tradição. Em todos os fatores foram encontradas médias nominais menores para os alunos do 7º Semestre em relação ao 1º Semestre. A hipótese da pesquisa foi a de que os alunos do 7º Semestre teriam médias maiores para os valores Poder, tanto Dominação quanto Recursos. A hipótese não foi aceita, pois a diferença das médias não foram estatisticamente significativas. Pesquisas anteriores como de Porto (2004) e Schwartz e Bardi (2001) apresentam hierarquias de valores semelhantes a encontradas no presente estudo. Dos dezenove Tipos Motivacionais propostos por Schwartz et al. (2012), a Análise Fatorial confirmou quatorze, sendo três completamente confirmados e os demais parcialmente confirmados. O teste t revelou diferenças estatísticas em sete fatores, sendo que desses, seis representam valores com foco social. Ou seja, o que pode, indicar que a educação em contabilidade ou a inserção no ambiente profissional e seu contexto afetam a importância dada a estes valores, direcionando os alunos a uma maior ênfase nos valores individuais. Esse achado tem implicações para as instituições de ensino, educadores e organismos profissionais. / Human values are subjects of study in several fields of knowledge. In the business area, values are studied in order to understand human behavior in organizational settings. According to Schwartz Theory of Human Values (2012), values are transsituational objectives that act as principles of conduct in the human life, organized in a hierarchy of importance. The aim of this study was to identify the hierarchy of values of students of the Accounting undergraduation course in FEA / USP. To achieve this goal, Portrait Value Questionnaire - PVQ - the scale of values of Schwartz (2012) - was the questionnaire applied to students entering and finishing their course. Evaluating the students of the 1st semester, 86 valid responses were computed and 67 valid responses were obtained from the 7th Semester students. In order to condense the questionnaire variables, variables were subjected to factor analysis. From the 57 variables (values), 14 factors (motivational types) were found. The hierarchy of values was obtained by the mean scores of the variables of factors, resulting in the following structure: 1) Benevolence, 2) Self-Direction, 3) Security - Personal, 4) Universalism - Caring, 5) Hedonism / Stimulation, 6) Security - Social, 7) Conformity - Interpersonal, 8) Face, 9) Conformity - Rules, 10) Universalism - Nature, 11th) Power - Resources/Achievement, 12th) Conservation, 13) Power - Dominate and 14) Tradition . The mean from each group of students, for each factor, were subjected to t test in order to identify statistically significant differences between groups. Different means were identified in factors: Benevolence, Hedonism/Stimulation, Compliance - Rules, Conformity - Interpersonal, Universalism - Caring, Universalism - Nature and Tradition. In all factors, 7th semester students presented lower nominal means comparing to the 1st Semester students. The research hypothesis was that 7th Semester students would have the highest mean to Power values for both Domination as Resources. The hypothesis was not accepted due to the difference of means were not statistically significant. Previous research as Porto (2004), and Schwartz and Bardi (2001) present similar values hierarchies found in the present study. Considering nineteen motivational types proposed by Schwartz et al. (2012), only fourteen were confirmed by Factorial Analysis Technique, which three were completely confirmed and the other partially confirmed. The t test showed statistical differences in seven factors, and of these, six represent values with social focus, which may indicate that Accounting education or the inclusion in the workplace and its context impacts the importance given to these values, directing students to a greater emphasis on individual ones. This finding has implications for educational institutions, educators and professional bodies.

A gestão da qualidade configura-se em um dos conceitos mais importantes da gestão moderna. Frequentemente, divide-se suas dimensões em dois grupos, o primeiro composto por aspectos objetivos, as dimensões hard, e o segundo, composto por aspectos subjetivos, as dimensões soft. Dentre as dimensões soft, a liderança é uma das apontadas como mais relevantes para o estabelecimento de um ambiente de qualidade nas organizações. No entanto, embora a relação entre gestão de qualidade e liderança seja clara, há ainda diversas lacunas de pesquisa a serem exploradas, especialmente sobre a relação entre estilos de liderança específicos e a gestão da qualidade. Deste modo, o objetivo do presente estudo foi de explorar esta relação, utilizando-se, para tanto, do modelo de liderança transformacional-transacional, e do modelo Competing Values Framework. Participaram do estudo 47 gestores de qualidade, em sua maioria (74%) da região Sudeste do país, que foram contatados através de e-mail e mensagem na rede social LinkedIn,. Para a análise dos dados, utilizou-se correlação de Pearson, com o uso do software SPSS. Os dados encontrados confirmam achados da literatura que apontam que tanto a liderança transformacional, quanto a transacional apresentam relação com elementos da gestão da qualidade, com vantagem do primeiro estilo de liderança. A respeito dos estilos de liderança do Competing Values Framework, observou-se que os perfis associados a um estilo diretivo e de curto prazo demonstraram tendência a apresentar coeficientes de correlação mais altos, em detrimento dos perfis de estilo colaborativo e longo prazo. Sugere-se, em estudos futuros, estabelecer as mesmas correlações para diferentes participantes, especialmente gestores da alta administração. / Quality management is one of the most popular concepts in modern magament. Often, the quality management dimensions are divided into two groups, one of objective aspects, or hard dimensions, and other of subjective aspects, or soft dimensions. Among soft dimensions, leadership is one of the most relevant for establishing a quality environment in organizations. However, although the relationship between quality management and leadership is clear, there are still several research gaps to be exploited, especially on the relationship between specific leadership styles and quality management. Thus, the aim of this study was to explore this relationship, using, therefore, the transformational-transactional leadership model, and the Competing Values Framework model. The study included 47 quality managers, mostly (74%) of the country\'s southeastern region, who were contacted through e-mail and message on the social network LinkedIn. For data analysis, it was used Pearson correlation, and software SPSS. It was confirmed that transformational and transactional leadership are related with quality management elements, but the transformational leadership has some advantage. About Competing Values Framework leadership styles, it was observed that the profiles associated with a directive style and short-term demonstrated tendency to have higher correlation coefficients, instead of long-term and collaborative style profiles. We suggest, in future studies, establishing the same correlations for different participants, especially managers of top management.

This study involves a first attempt to identify Chinese auditors’ values and examines their effects on ethical ideologies and ethical judgments and intentions. A survey methodology is used and the survey instrument includes a self-administered questionnaire and a short auditing ethical case. A sample of Chinese CPAs with auditing experience was drawn from accounting firms located in Shenzhen, Hangzhou, Beijing, and Kunming cities during 2006-7. Three hundred and twenty-five useable responses were received. The theoretical framework for this study is based on Forsyth’s (1980) model of ethical ideologies. This study identifies Chinese auditors’ cultural values as (1) Chinese traditional cultural values, (2) interpersonal relationships (guanxi), and (3) attitudes towards money. This study posits that Chinese auditors’ cultural values will impact on their ethical ideologies and that their ethical judgments and intentions are, in turn influenced by the ideologies they prefer. In this study, Chinese auditors’ ethical judgments and intentions are examined using a well understood ethical dilemma in auditing, specifically whether an auditor should accept a client’s suggestion to inappropriately alter the financial position or to adhere to accounting and professional standards. Four research questions are proposed in this study: 1. What national cultural values best describe Chinese auditors? 2. How do Chinese cultural values impact ethical ideologies (i.e., Idealism and Relativism) as they apply to practicing auditors? 3. Do identifiable ethical ideologies, adopted by auditors, influence the decision making process in issues relating to audit independence? In particular, ethical judgments and intentions. 4. How do certain contextual matters, namely firms’ ethical culture and personal factors influence ethical ideologies? / Chinese auditors’ beliefs about their national cultural values are measured using the Chinese Cultural Values (CVS) used in the Chinese Culture Connection (1987). Chinese auditors’ guanxi orientations are measured using a 12 item scale based on Ang and Leong’s (2000) 9 items favour-seeking guanxi scale and three items constructed by the author concerned with rent-seeking guanxi orientations. Chinese auditors’ attitudes towards money are measured using Tang and Chiu’s (2003) the Love of Money Scale (LMOS) scale. Chinese auditors’ beliefs about their firms’ ethical cultures are measured using Hunt et al.’s (1989) corporate ethical values scale. Chinese auditors’ ethical ideologies are determined by using Forsyth’s (1980) ethical position questionnaire (EPQ). Finally, Chinese auditors’ ethical judgments and intentions are measured using an auditing case study. The major statistical methods used in this study are descriptive, t-tests, correlations, and regression analysis. The following significant results are presented in this study: 1. Chinese auditors display strong views about their traditional cultural values in four of the five national dimensions, the exception being Confucian Work dynamism past orientation. Young auditors appear less concerned with Integration issues compared to their older counterparts. Again, younger and less experienced auditors display less interest in the Human-heartedness dimension compared to their older counterparts. Auditors with Masters Degrees identify less with Confucian Work dynamism future orientations when compared to those who hold a Bachelors degree. / Attitudes towards the Confucian Work dynamism dimension future orientation are found to be positively associated with Idealism, however attitudes relating to Confucian Work dynamism dimension past orientation component are found to be negatively associated with Idealism. Further, attitudes relating to Confucian Work dynamism dimension past orientation component are found to be negatively associated with Relativism. 2. Chinese auditors display significantly higher mean scores in both favour-seeking and rent-seeking guanxi orientations. Young and less experienced auditors are more likely to use rent-seeking guanxi than older and experienced auditors. Chinese auditors’ rent-seeking guanxi orientations are found to be negatively associated with Idealism and both favour-seeking and rent-seeking guanxi orientations are found to be positively associated with Relativism. 3. Chinese auditors’ attitudes towards money are high in two of the four dimensions relating to the love of money, namely the importance of money and the desire to be rich dimensions. Their attitudes towards money are significantly higher than for Hong Kong employees. Male auditors displayed significantly higher mean scores in the desire to be rich dimension than female auditors. Young auditors have significantly higher mean scores in the success and motivator dimensions compared to older auditors. Chinese auditors’ beliefs about the importance of money are found to be positively associated with Relativism. Interestingly, no association with Idealism was identified in this study. 4. Chinese auditors have stronger beliefs about their firms’ ethical cultures to compare the mid-point value but their beliefs are significantly lower than for American subjects. / Junior and senior auditors are less likely to believe their managers display unethical behavior compared to accounting firm partners. Auditors employed in work environments where punishment systems exist are likely to disclose attitudes that are positively associated with Idealism. Alternatively, auditors employed in work environments where managers are believed to display unethical behaviour are likely to disclose attitudes that are positively associated with Relativism. 5. Chinese auditors display relatively higher ethical positions (on both Idealism and Relativism) to compare the mid-point value. Males hold stronger relativist positions than females and older auditors are more idealistic than their youthful counterparts. Auditors who hold senior positions are more likely to be relativists compared to juniors. Chinese auditors’ ethical judgments are found to be positively associated with Idealism and negatively associated with Relativism. However, their ethical intentions are only found to be negatively associated with Relativism. Young auditors appear less ethical in terms of their judgments than older auditors and less experienced auditors are less intentioned compared to experienced auditors. This study contributes to our understanding of Chinese auditors’ values and their ethical ideologies and the effects these have on their ethical judgments and intentions. It is the first research to include a wide range of ethical decision-making factors within a business context in China using qualified CPAs. It is believed that valuable insights have been gained about the various cultural factors influencing ideological processes and how these flow through to the decision making level. / The study also contributes to the existing body of knowledge by providing additional evidence that ethical decision making is a universal concept involving moral philosophies such as those suggested by Forsyth (1980) and Hunt and Vitell (1986) and applies in an auditing context in China. Moreover, this study develops a rent-seeking guanxi scale based on Su et al.’s (2003) classification of guanxi orientations and Ang and Leong’s (2000) guanxi scale. It contributes by providing a scale to measure the extent to which business relationships involves back door deals and power dependence. One of the significant contributions of this study is that it contributes to the construction of a meaningful measure for the guanxi scale which includes favour-seeking guanxi and specifically for the first time, rent-seeking guanxi. Thus a confirmatory analysis with an independent sample could be used in the future to re-test the guanxi scale with the two dimensions developed in this study. contributions of this study is that it contributes to the construction of a meaningful measure for the guanxi scale which includes favour-seeking guanxi and specifically for the first time, rent-seeking guanxi. Thus a confirmatory analysis with an independent sample could be used in the future to re-test the guanxi scale with the two dimensions developed in this study.

Evaluation reports, along with development studies literature suggest that development practice is often failing to enact espoused participatory, empowering and gender equitable approaches or to achieve these espoused goals. Mainstream development theories are underpinned by values and beliefs about what is good and what �ought to be�. In this study I explore the influence of values on the development practice of Cambodian practitioners working in non-government organisations in rural Cambodia. Development practitioners are the major conduit of community based development assistance, but little is known about how their values impact their day-to-day practice, and influence their moral and political choices. In the study I used ethnographic methodology, guided by feminist principles. The research was conducted with individuals and groups of experienced, mostly Cambodian development practitioners. Data were collected in four phases through in-depth and semi-structured interviews, focus group discussions and observations of practice. I examine the (in)congruity between practitioners� espoused theories and values and those demonstrated by their practice. The findings reveal that the values are not essentially different but are prioritized differently. The espoused values are consistent with those of the international development discourse, all of which are premised on a belief in human equality. Theories and values inferred from actual practice reflect hierarchical underpinnings. In the Cambodian context this is consistent with socio-cultural values and the hierarchical order of society. However, as expatriate research participants and the literature attest, this incongruence is not particular to Cambodian practitioners. The study reveals practitioners give higher priority to fulfilling the tasks necessary for the achievement of their NGOs� planned outputs and organisational imperatives than to the facilitation of participatory and empowering processes. At the same time, the enactment of some development values is in tension with certain socio-cultural norms and practices. Practitioners are challenged to make desirable development values explicit and identify how to operationalise them in the lived social, cultural, political and economic context.