Yahoo! And The Chinese Dissidents: A Case Study Of Trust, Values, And Clashing Cultures

This case involves the global business ethics of two distinctly different cultures whose definition of human rights is embedded within their differing historical traditions. The Constitution of the United States guarantees individual rights for each of its citizens, including free speech and the right to petition the government. The People’s Republic of China traces its roots to the ancient tradition of Confucius and the Mandate of Heaven that advocated the Emperor’s responsibility to provide economic justice to instill social harmony. This perspective is echoed by the Communist’s party of the PRC with its insistence on the prohibition of public dissent.  How then should an American firm address these issues while remaining competitive in the global arena and should they be held responsible for abiding to foreign law? This case presents the ethical dilemma faced by democratic multinationals conducting business globally

Civilization, National Culture And Ethical Work Climates: A Comparative Study Of CPA Firms In China And Taiwan

The emergence of China as an economic power has prompted the question, what impact if any has globalization and market liberalization had on the ethical climate of organizations within China and its neighbor Taiwan? Cross-strait tensions have eased over the past few years due to closer economic integration. Although both countries differ in political, as well as organizational design, they share core cultural values embedded within civilization; Confucianism. This study attempts to understand how the correlation established between ethical climates and National culture by Parboteeah, Cullen, Victor, and Sakano are played out against the backdrop of a shared civilization. Will the ethical climates retain or deviate from the core civilization cultural values theorized by Samuel P. Huntington? To answer that question, we collected data from C.P.A. firms in China and Taiwan using the 36-item revised version of the Ethical Climate Questionnaire developed by John B. Cullen, Bart Victor (1988), and James W. Bronson (1993). The results indicated a significant difference in four areas: 1) principal-individual, 2) principle-cosmopolitan, 3) benevolence-individual, and 4) egoism-individual. When correlated with national culture and their core civilizational cultural value of Confucianism, deviations showed that Taiwan moved away from Confucian values by scoring higher in Egoism while retaining Confucianism with a more particularistic culture. China demonstrated a shift away from Confucian values by scoring higher in principle while retaining Confucian values through its score in benevolence

A Comparative Study Of Ethical Work Climates Among Public And Private Sector Asian Accountants

The purpose of this study is to determine whether a significant difference exists in the ethical behavior between public and private sector accountants. Current research has either focused on one sector or the other, leaving scant data for comparative studies. The public sector’s focus on the intricacies of bureaucracy, emphasis on serving the public and sworn oaths to constitutions is bound and constrained by rules and law. The private sector, on the other, hand emphasizes entrepreneurship and risk-taking, encouraging creative approaches that challenge the parameters of the law, as well as answering to stake-holders. These differences toward decision-making influence their respective ethical choices. The 36-item revised version of Ethical Climate Questionnaire, developed by Bart Victor, John B. Cullen, (1987-1988), and James W. Bronson (1993), was the instrument used to evaluate the ethical perceptions of the accountants. Factor analysis results extracted seven dimensions and all of them originally identified from the based theory of Ethical Work Climate of Cullen, Victor, and Bronson (1993). They are Rules/Codes, Caring, Self-Interest, Social Responsibility, Efficiency, Instrumentalism, and Personal Morality. The results reflected the differences between the public and private sectors, emphasizing what is considered to be of optimum to each. The public sector showed a higher perception in rules/codes, caring, self-interests, social responsibility, and instrumentalism, while efficiency and personal morality were perceived higher in the private sector

Is Ethics Education Necessary? A Comparative Study Of Moral Cognizance In Taiwan And The United States

Ethical development, cognizance, and maturity, as well as ethical behavior, are a primary concern of all managers, government officials, and educators. These moral values are even more important in Asian economies where some aspects of the economy seem to go underground without any due taxation afforded to the government or proper credit accorded to the property owners or copyright or other intellectual property holders. This article examines morality and ethics from a cross-cultural perspective. The article examines works using Kohlbergs Cognitive Moral Development theory and the Defining Issues Test (DIT), in order to ascertain the moral cognizance of workers and students, with particular attention to the variables of age, education, ethics education, and gender. United States samples are compared with studies of Taiwanese managers and Taiwanese students. The purpose was to see if there is relationship between any of these variables and moral maturity and cognizance, as well as whether any of these relationships were culturally influenced

Developmental exposures to perfluorooctanesulfonic acid (PFOS) impact embryonic nutrition, pancreatic morphology, and adiposity in the zebrafish, \u3cem\u3eDanio rerio\u3c/em\u3e

Perfluorooctanesulfonic acid (PFOS) is a persistent environmental contaminant previously found in consumer surfactants and industrial fire-fighting foams. PFOS has been widely implicated in metabolic dysfunction across the lifespan, including diabetes and obesity. However, the contributions of the embryonic environment to metabolic disease remain uncharacterized. This study seeks to identify perturbations in embryonic metabolism, pancreas development, and adiposity due to developmental and subchronic PFOS exposures and their persistence into later larval and juvenile periods. Zebrafish embryos were exposed to 16 or 32 μM PFOS developmentally (1–5 days post fertilization; dpf) or subchronically (1–15 dpf). Embryonic fatty acid and macronutrient concentrations and expression of peroxisome proliferator-activated receptor (PPAR) isoforms were quantified in embryos. Pancreatic islet morphometry was assessed at 15 and 30 dpf, and adiposity and fish behavior were assessed at 15 dpf. Concentrations of lauric (C12:0) and myristic (C14:0) saturated fatty acids were increased by PFOS at 4 dpf, and PPAR gene expression was reduced. Incidence of aberrant islet morphologies, principal islet areas, and adiposity were increased in 15 dpf larvae and 30 dpf juvenile fish. Together, these data suggest that the embryonic period is a susceptible window of metabolic programming in response to PFOS exposures, and that these early exposures alone can have persisting effects later in the lifecourse

High Risk of Anal and Rectal Cancer in Patients With Anal and/or Perianal Crohn’s Disease

International audienceBackground & AimsLittle is known about the magnitude of the risk of anal and rectal cancer in patients with anal and/or perineal Crohn’s disease. We aimed to assess the risk of anal and rectal cancer in patients with Crohn’s perianal disease followed up in the Cancers Et Surrisque Associé aux Maladies Inflammatoires Intestinales En France (CESAME) cohort.MethodsWe collected data from 19,486 patients with inflammatory bowel disease (IBD) enrolled in the observational CESAME study in France, from May 2004 through June 2005; 14.9% of participants had past or current anal and/or perianal Crohn’s disease. Subjects were followed up for a median time of 35 months (interquartile range, 29–40 mo). To identify risk factors for anal cancer in the total CESAME population, we performed a case-control study in which participants were matched for age and sex.ResultsAmong the total IBD population, 8 patients developed anal cancer and 14 patients developed rectal cancer. In the subgroup of 2911 patients with past or current anal and/or perianal Crohn’s lesions at cohort entry, 2 developed anal squamous-cell carcinoma, 3 developed perianal fistula–related adenocarcinoma, and 6 developed rectal cancer. The corresponding incidence rates were 0.26 per 1000 patient-years for anal squamous-cell carcinoma, 0.38 per 1000 patient-years for perianal fistula–related adenocarcinoma, and 0.77 per 1000 patient-years for rectal cancer. Among the 16,575 patients with ulcerative colitis or Crohn’s disease without anal or perianal lesions, the incidence rate of anal cancer was 0.08 per 1000 patient-years and of rectal cancer was 0.21 per 1000 patient-years. Among factors tested by univariate conditional regression (IBD subtype, disease duration, exposure to immune-suppressive therapy, presence of past or current anal and/or perianal lesions), the presence of past or current anal and/or perianal lesions at cohort entry was the only factor significantly associated with development of anal cancer (odds ratio, 11.2; 95% CI, 1.18-551.51; P = .03).ConclusionsIn an analysis of data from the CESAME cohort in France, patients with anal and/or perianal Crohn’s disease have a high risk of anal cancer, including perianal fistula–related cancer, and a high risk of rectal cancer

Evaluation of a quality improvement intervention to reduce anastomotic leak following right colectomy (EAGLE): pragmatic, batched stepped-wedge, cluster-randomized trial in 64 countries

Background: Anastomotic leak affects 8 per cent of patients after right colectomy with a 10-fold increased risk of postoperative death. The EAGLE study aimed to develop and test whether an international, standardized quality improvement intervention could reduce anastomotic leaks. Methods: The internationally intended protocol, iteratively co-developed by a multistage Delphi process, comprised an online educational module introducing risk stratification, an intraoperative checklist, and harmonized surgical techniques. Clusters (hospital teams) were randomized to one of three arms with varied sequences of intervention/data collection by a derived stepped-wedge batch design (at least 18 hospital teams per batch). Patients were blinded to the study allocation. Low- and middle-income country enrolment was encouraged. The primary outcome (assessed by intention to treat) was anastomotic leak rate, and subgroup analyses by module completion (at least 80 per cent of surgeons, high engagement; less than 50 per cent, low engagement) were preplanned. Results: A total 355 hospital teams registered, with 332 from 64 countries (39.2 per cent low and middle income) included in the final analysis. The online modules were completed by half of the surgeons (2143 of 4411). The primary analysis included 3039 of the 3268 patients recruited (206 patients had no anastomosis and 23 were lost to follow-up), with anastomotic leaks arising before and after the intervention in 10.1 and 9.6 per cent respectively (adjusted OR 0.87, 95 per cent c.i. 0.59 to 1.30; P = 0.498). The proportion of surgeons completing the educational modules was an influence: the leak rate decreased from 12.2 per cent (61 of 500) before intervention to 5.1 per cent (24 of 473) after intervention in high-engagement centres (adjusted OR 0.36, 0.20 to 0.64; P < 0.001), but this was not observed in low-engagement hospitals (8.3 per cent (59 of 714) and 13.8 per cent (61 of 443) respectively; adjusted OR 2.09, 1.31 to 3.31). Conclusion: Completion of globally available digital training by engaged teams can alter anastomotic leak rates. Registration number: NCT04270721 (http://www.clinicaltrials.gov)

Evaluation of a quality improvement intervention to reduce anastomotic leak following right colectomy (EAGLE): pragmatic, batched stepped-wedge, cluster-randomized trial in 64 countries

Background Anastomotic leak affects 8 per cent of patients after right colectomy with a 10-fold increased risk of postoperative death. The EAGLE study aimed to develop and test whether an international, standardized quality improvement intervention could reduce anastomotic leaks. Methods The internationally intended protocol, iteratively co-developed by a multistage Delphi process, comprised an online educational module introducing risk stratification, an intraoperative checklist, and harmonized surgical techniques. Clusters (hospital teams) were randomized to one of three arms with varied sequences of intervention/data collection by a derived stepped-wedge batch design (at least 18 hospital teams per batch). Patients were blinded to the study allocation. Low- and middle-income country enrolment was encouraged. The primary outcome (assessed by intention to treat) was anastomotic leak rate, and subgroup analyses by module completion (at least 80 per cent of surgeons, high engagement; less than 50 per cent, low engagement) were preplanned. Results A total 355 hospital teams registered, with 332 from 64 countries (39.2 per cent low and middle income) included in the final analysis. The online modules were completed by half of the surgeons (2143 of 4411). The primary analysis included 3039 of the 3268 patients recruited (206 patients had no anastomosis and 23 were lost to follow-up), with anastomotic leaks arising before and after the intervention in 10.1 and 9.6 per cent respectively (adjusted OR 0.87, 95 per cent c.i. 0.59 to 1.30; P = 0.498). The proportion of surgeons completing the educational modules was an influence: the leak rate decreased from 12.2 per cent (61 of 500) before intervention to 5.1 per cent (24 of 473) after intervention in high-engagement centres (adjusted OR 0.36, 0.20 to 0.64; P &lt; 0.001), but this was not observed in low-engagement hospitals (8.3 per cent (59 of 714) and 13.8 per cent (61 of 443) respectively; adjusted OR 2.09, 1.31 to 3.31). Conclusion Completion of globally available digital training by engaged teams can alter anastomotic leak rates. Registration number: NCT04270721 (http://www.clinicaltrials.gov)