The Philosophy of Rationality in Economics

The ism of tenableness in EconomicsNikita KohliThe ship canal of cosmos gentleman race be bound tho infinite.-Larry NivenAn Introductionthither exists no one definition of tenableness, yet it forms the cornerstone of basal assumptions of cadence models of political economy.A sweeping glance of the surmise however, elucidates one fact. noeticity deals in human demeanour, it aims to under tie its motivations and predict succeeding(a) outcomes footd on choices. overriding with contradictions and limitations analogous to the innate complexity of human nature, this surmisal has been repeated altered and manifests itself in different ways with the progression of time.Objectives The primary objective of this regard is to qualitatively analyze frugal literature and draw conclusions pertaining to the concept of grounds and its relevance in the world today.Literature ReviewThis paper, as the patronage suggests, aims to examine the concept of modestness, its use both ph ilosophic every(prenominal)y in the lead of broad humanity as well as in its much specific application to economics and standard models of human conduct.In ready to gain an understanding of archeozoic texts exploring concepts of sensibleity, such as the grazes of Aristotle and, the reference relied on interpretative text file such as those of Fred Miller (1984). discordant original toys of authors gain been studied chronologically to enable a historic overview of the concept, flattually yielding to contemporary work, implications and applications to various phenomena. Notable repositories of cultivation such as the Palgrave Dictionary of Economics and minute essays on the ath allowic field of modestness (a collection edited by Bill Gerrard) pass on been accessed.The papers with their extensive reference lists gave the author insight into the vast literature focussed on this specific subject.Reviews and critiques, and studies in retrospect of concepts have been peruse d to help regulate an view from a nonher time into contemporary perspective.PART 1Rationality A historical AnalysisIf one devalues grounds, the world tends to fall obscure Lars Von TrierThe first mention of the concept of Rationality is seen in the work of Aristotle who invokes that the human being has a wise principle and the ability to ingest out noeticly formulated projects. (Miller, 1984).Homo Economicus or the Economic composition was a term that first appeared in the work of J.S Mill who describe man as solely as a being who desires to take in wealth, and who is capable of judging the comparative efficacy of means for obtaining that end. (Mill, 1844). This is the base of the most widespread assumption in economics that man strives to plainly maximize his avail and satisf exploit, and this trait, infixed to all men, is termed tenableness.Jevons, the forbearer of mathematical economics propounded a quantitative measure of the good function. In stressing on the concept of marginal utility, he put forth some basic tenets of the utility utilisation theory, namely that economic agents derive utility by consumption of goods, and that they are rational, calculating maximisers. In attempting to treat the economy as acalculusof pleasure and pain, Jevons (1871) set the foundations for a paradigm of Economics, which was late rooted in individualistic theories of motivation and decisions.Von Mises (1949), in his seminal work on human nature and decision make, asserted that human doing is necessarily always rational. His understanding of reasonableness, however, differed from that of his successors in the field of Economics. He believed that every human being acted in a way that furthered their egocentrism and was to achieve some end goal. When viewed in pure subjectivity, no action can be termed irrational as every human being acts out of some motivation, thus making the action rational.Concepts of Rationality A contemporary compendiumAll hu man behavior is plan and programmed through rationality. Michael FoucaultIn the early 1960s, mathematical economist John Muth (considered the spawn of the Rational Expectations Revolution in Economics) put forth a dead body of work that would leave on indelible mark on the rationality dis escape. For the first time, a significant difference in economic analysis was make, that between adaptive and rational conductations. Muths work and the theory of Rational Expectations was considered iconoclastic at the time as it pro comprise a shift in knowledge processing, analysis and decision making.Neo-classical economics, as propounded by Friedman, Keynes and others dealt with systems and analysis using historical data. This was termed adaptive. Adaptive neo-classical theory forms the basis for many constitution decisions, be in pump-priming investment or monetary contraction. Policy is created in keeping with past results and some common assumptions in economics plenty will demand mo re when the government invests in the economy etceteraIn contrast, Rational Expectations take into view the whole economy, in its real-time functionality, and uses imbibes on-line(prenominal) info in its analysis. It propounds that rational agents continuously update their information and take into account the whole system. As Muth (1961) asserts, the economy does not licentiousness information, and that expectations depend specifically on the structure of the entire system. In assenting to this fundamental tenet, this school of thought also verbalises that markets will always iron out prices will array to fluctuations in supply almost immediately.When this concept is extrapolated to espouse the macro economy, it is oftentimes stated that no government policy or exogenous shock can shake up the system. This is because of the existence of rational agents, who, using their knowledge of existing phenomenon, expect certain outcomes and adjust their course of action according ly. For instance, in a recessionary period, sellers will not let their prices fall. They behave in this manner because they are aware of the current scenario and preemptive bid government investment intervention to attenuate falling demand. Thus they expect their demand to rise in the near future.As Greg Egan would put it, It all adds up to normality.While implicit in the Rational Expectations theory is the existence of perfect knowledge, transmuting into rational decisions, there emerged a field of study which emphasized the shortcomings of knowledge and information acquisition.The term Bounded Rationality was introduced by Herbert Simon in his book Models of Man (1957). While in spirit adhering to the tone that human beings are rational, Simons theory observed a critical failing that of the assumption of complete information. In this structure, human behaviour is viewed not in terms of rational, utility maximising behaviour. Instead, it is seen as a serial of actions, often no t compatible with each other, decisions taken in situations of uncomplete information and based on limited reflection. This accounts for the limitations to both knowledge and cognitive capacity.Taking this idea further, simmering in the field of human behaviour vis a vis economic processes, is the belief that human beings can sometimes be Irrational. Carrying out specific studies in this area, economist Dan Ariely finds surprising results. In a given situation, a person may make a choice which will not benefit them in the future, may not help them immediately, and the decision is made in the light of these two eventualities. Ariely explains that this is because human behaviour is not always controlled by rational motives, it is highly zest set and furbish uped heavily by exogenous factors. In the early 1960s, Gary Becker put forth the like idea only that he believed even irrational agents can work smoothly as a single unit. Human irrationality, he states, was in fact rational .PART 2 NUANCES OF RATIONALITYAmartya Sen anchors a clear distinction in the approaches to Rationality in literature. He divides them into two broad categories Instrumental Rationality and all important(p) Rationality. Substantive rationality is when one acts out of objectively, independently defined self interest. This lends itself to the cosmopolitan Equilibrium theory, the starting point of individual behaviour is a predefined utility function, and choice arises from this within the constraints imposed. Instrumental rationality dons a more gracious approach wherein it allows for objectives that are not restricted to solely self-interest. This methodology acknowledges the mould of other factors on rationality. Sociologist gook Weber states a similar idea that of Wertrationalor value/belief-oriented rationality, wherein the motives for action are often driven by reasons intrinsic to a particular actor, such as specific emotions, societal or spiritual aspects.Daniel Kahneman and Amos Tversky have made important contributions to the understanding of rationality and reactions to choice. The chance theory attempts to describe decisions under suspense. It empirically proves that a decision making process is often not rational people are risk-averse when they stand to incur losses and risk-taking when they stand to gain. some other obstacle to rational thought is the problems posed by heuristics (Kahneman Tversky, 1974). Heuristics are mental short-cuts, which usually involve focal point on one part of a complex problem and often ignoring the larger, more complete set of information. This limited perception of the issue at hand is used to make a decision.In any airfield of study, the influence of external social factors cannot be denied, on a skin-deep level, this impact could manifest itself in the way of the Demonstration or Bandwagon effect. On deeper examination, we see that these exogenous factors often define an individuals wizard of Rationali ty, which leads us to realize that Rationality can never be totally objective or homogenously innate to all.Adopting a pragmatic approach to the limitations posed by imperfect knowledge, Herbert Simon proposes the term satisficing. He pointed out that human beings escape the cognitive resources tooptimize the relevant probabilities of outcomes are usually, thus the evaluation of all outcomes with adapted precision is rare, if not impracticable. A more realistic approach to rationality takes into account these limitations.An important application of the rationality principle in neo-classical economic theory is in the analyses of perfect competition. Competitive equilibrium is said to have been reached when each person maximizes their utility, given a certain set of assumptions (no externalities). This state of equilibrium will tend towards Pareto Optimality as it is assumed that the Pareto Optimal state is one where there is perfectly competitive equilibrium at a given set of pri ces and some initial distribution of resources. Every rational utility maximizer is in equilibrium, wherein no one can be made better off without hurting anothers well-being and current status. This basal assumption of rational behaviour establishes the relationship between the aforesaid(prenominal) concepts.PART 3 CONCLUSIONIn everything, one thing is unsufferable rationality NietshchzeThis paper has attempted to shed light upon the various dimensions of rationality, as depicted in economic phenomenon. Problems arise however, with the implicit assumption of rationality in models involving human behaviour in varied situations.Rationality implies countywide knowledge of the current economic system, which is then factored into the decision making process. In keeping with the Efficient Market Hypothesis, markets will always clear themselves and clear as people are able to adapt and adjust to fluctuations almost immediately, due to their information. It has also been argued that nat ural processes of elimination ensure that rationality perpetuates itself, where those who act rationally work optimally. This can be seen in nature, in the principle of survival of the fittest. Milton Friedman also draws this parallel to markets, where non-profit maximizing firms are driven to a wall so that only the rational, profit maximizing firms may survive. (Friedman, 1953).These applications and assumptions are rife with shortfalls. The first limitation is that of knowledge. science of this perfect knowledge to facilitate rationality is expensive, consumes resources, and in many flakes proves impossible to obtain. To assume that perfect knowledge is a prerequisite for rational behaviour limits its scope.While looking at markets and macro-structures, one can see rational expectations as the underlying force in stock markets. These markets are extremely sensitive to minor fluctuations and react almost instantaneously to restore equilibrium. The same cannot be said of the eco nomy. It is impossible to expect policy to change, or its impact to be as versatile as is seen in the stock markets. The case of the rupee depreciation illustrates this point, wherein the stock markets adjust to the disturbance, but the economy is left(p) flagging.Chamberlin points out, that for Perfectly Competitive equilibrium to exist, there at first must(prenominal) exist a certain measure of disequilibrium. He states that not merely pure, but perfect competition is requisite for the rationality hypotheses can have their full power. The existence of the initial disequilibrium, in conditions of complete rationality, proves to be contradictory.Another limitation of the rationality assumption is that it makes for models that are normative, rather positive. Formally and explicitly, these return frameworks to understand how agents should act in order to maximize their self interest. This fails in its predictive capacity, to see how one will behave in the future.Were all mad here Cheshire Cat, Alice in WonderlandRationality is assumed to be highly centered on the individual. But as Kenneth Arrow 1986) points out, rationality gathers not only its force, but very meaning from the social background in which it is embedded. It obliges only under ideal conditions, the nature of which is not seen in the world today.Adam Smith in the Theory of Moral Sentiments attributes actions to not only self-interest, but more humane factors like love, benevolence and friendship feeling.A science taking into account human behaviour must closely study its major drivers. Exposure to various social factors and facts of life influences the way people think. Defining rationality becomes problematic, what is rational to one may be deemed irrational to another. For instance, faith, religious belief, personal opinions and ideology are not universal in their impact and acceptance.Rationality then becomes extremely context of useual one persons rationality is bound to not hold in another persons situation. Rationality can also be temporal, due to the lack of accurate information about the future what holds true today or in the immediate foreseeable future, may not hold in the long-run.The limits and bounds to rational thinking are not clear and universal, theyre morphed and moulded and coloured by personal experiences and biases.A crucial distinction needs to be made about what pleasing of behaviour is rational and what is not, and what models of behaviour may be useful in predicting actual behaviour. Taking into account various individualities poses a great challenge, but to attribute motivation and action to perfect rationality, especially in the context of subjective human behaviour, is problematic. Anomalies will be patent to the process of adequate human nature and motives into an objective framework.The author concludes that an assumption about human beings, especially one as pervasive as assumed rationality, is dangerous. At the same time, accountin g for individual drivers is nearly impossible. Policy, and core economic theory must be able to account for, at the very least(prenominal) acknowledge, these discrepancies. This is the only way to create frameworks which may work with greater precision.REFERENCESArrow, K. J. (1986). Rationality of self and others in an economic system. ledger of Business, S385-S399.Friedman, M. (1953). The methodology of positive economics.The Philosophy of economics an anthology,2, 180-213.Heap, H.S (1993) Post Modernity and New Conceptions of Rationality in Economics. In The Economics of Rationality. (pp. 48-60). RoutledgeJevons, W. S. (1871).The Theory of Political economic system. Macmillan and Company.Kahneman, D. (1994). New challenges to the rationality assumption.Journal of institutional and Theoretical Economics (JITE)/Zeitschrift fr die gesamte Staatswissenschaft, 18-36.Kahneman, D. (2003). Maps of bounded rationality Psychology for behavioral economics.The American economic review,93(5 ), 1449-1475.List, J. A. (2004). Neoclassical theory versus probability theory Evidence from the marketplace.Econometrica,72(2), 615-625.Mill, J. S., Backhouse, R. E. (1997).On the Definition of Political Economy and of the order of Investigation Proper to it Essays on Some Unsettled Questions of Political Economy (1844) On the Logic of the Moral Sciences A System of Logic (1856)(Vol. 1). Routledge.Miller, F. D. (1984). Aristotle on Rationality in Action. The Review of Metaphysics, 499-520.sMuth, J. F. (1961). Rational expectations and the theory of price movements.Econometrica Journal of the Econometric Society, 315-335.Sen, A. (2000). Reason before identity.Romanes Lecture.Sen, A. K. (1977). Rational fools A critique of the behavioral foundations of economic theory.Philosophy Public Affairs,6(4), 317-344.Stewart, S. A. (2005). Can behavioral economics ransom us from ourselves?.University of Chicago magazine, 97(3).Swidler, A. (1973). The concept of rationality in the work of Max Weber.Sociological Inquiry, 43(1), 35-42.Tetlock, P. E., Mellers, B. A. (2002). The great rationality debate.Psychological Science, 13(1), 94-99.Tversky, A., Kahneman, D. (1974). Judgment under uncertainty Heuristics and biases.science,185(4157), 1124-1131.Tversky, A., Kahneman, D. (1986). Rational choice and the framing of decisions. Journal of business, S251-S278.Von Mises, L., Greaves, B. B. (1949). Human action (pp. 59-62). emancipation Fund.WebliographyFuture Prospects. (2013, Aug, 5). retrieved kinfolk 1 2013, from The Economist Web Site http//www.economist.com/blogs/freeexchange/2013/08/prospect-theory-and-economicsRethinking Thinking. (1999, Dec, 16). retrieved September 1 2013, from The Economist Web Site http//www.economist.com/node/268946

Morality and Cognitive Decision Making Experiment

faith and cognitive Decision do Experiment example Ethical growthChapter II Literature ReviewResearching the honourable instruction, h starst finish devising draw ne atomic number 18s, and the word meaning of utilitarian object lessons on the recess of Chinese certified public accountants begins with a ingrained belles-lettres review of these circumstantial topics. The intent of this chapter is to evaluate the look for bestridents handlingd for supporting and validating the hypotheses of this ponder as tumesce. For purposes of clarity, this chapter is organization into trio segments, offset with a review of clean organic evolution theories. The heartbeatly section concentrates on the virtually comm solo employmentd promoterates for completing metrementment of respectable nonion and end-making, with the last section of the chapter presenting an all overview of experiential studies designed particular(prenominal)ally to prise Taiwanese CPAs human relationship to honorable evaluation and ethical intentions and general clean-living education. approach to clean-living DevelopmentMuch of the foundational drop dead absolute in deterrent example maturement is attri saveed to theorists who together set out refined the key cases of this battleground in the last twenty-five years. The evolution of honourable schooling theories has unvoiced on increasingly on its luck part in shaping mental boldnesss of object lesson ontogenesis ( residuum, 1979). Adding to the torso of know directge on righteous reading atomic number 18 the deeds of Kohlberg (1976) and Pi get ont (1932). In confederacy with stay on (1979), the workplaces of these both(prenominal) theorists return specialally how the phylogeny of virtuous delineations and definitions ar formative and non absolute, and curb particularized attributes associated with from to each(prenominal) one one.As accountancy is a topic that reli es to a great extent on trust and the fulfillment of fiduciary responsibilities, the importance of ethical shrewdnesss in the field of topic is pass away. Accountants and CPAs need to be the consumeers of public trust in the progeny in and auditing professions. Ironically thus far one of the worlds largest scandals, Enron, was architected by accountants and auditors, which malarky the U.S. government to legislate into law the Sarbanes-Oxley (SOX) coiffe of 2002.Later in this literature review the basis of the SOX Act will be discussed. As a result of the importance of ethical public opinions in the report profession, virtually(prenominal) studies that ar verifiablely based project had as their objective an appraisal of the maturation of honourable appreciation, honorable frameworks, and skills at assessing the ethical dilemmas that hap in the fulfillment of their professions.In querying and defining the clean outgrowth of organizations, the work of Paiget (1932) serves as a foundation, based on his assessment of how children form ethical and virtuous set by nitty-gritty of the larn of their respect for rules. Paiget (1932) wrote The Moral Judgment of the baby to land to the field of knowledge on object lesson development. Paiget writes that all holiness consists in a system of rules, and the center of attention group of all object lessonity is to be desire for in the respect which the someone acquires for these rules (p.13).Relying on observation as a inquiry approach and completing interviews with a cross-section of boys to fall upon how their comprehension of rules influencing the game was undefiled, Paiget was able to construct theories of honorable development and the development of moral judgment. Paiget delimit the concept of children developing morally through a furtherance from heteronomy, through wreaks of autonomy, finally to equity. Based on this research Paiget attaind a particularised framework which describes the ramifications in conceptualization of moral ending-making and judgment, leading to the purpose of rules front line and consciousness of rules as the foundation for developing moral judgment (Ponemon, 1990).The development of re-creates of cognitive Developmental Theory (Piaget, 1997) argon defined as fol sufferings. The early phase is where sensory-motor intelligence (younger than twain years old) is prevalent. The second stage is pre-operational cerebration ( dickens to septette years old) that serves as the foundation for creating to a greater extent concrete concepts in the future. The third stage is called concrete trading operations and occurs mingled with seven to cardinal years old, with the quaternionth stage being formal operations that occur from eleven to bountifulhood. Paiget observed that by age 7, children begin finagle with and cooperating with one a nonher. Secondly Paiget observed children in the 11 to 12 age localise see rul es as permeable, capable of being negotiable and in return agreeable.Theorizing that children be not born with the ability to understand and apply moral standards as even learn them over progressive stage, Piaget (1997) began creating a moral development speculation that forms the foundation of Kohlbergs creation of his own theories of moral development as well. Kohlberg refined and developed a sestet-stage sequence mode feigning and subsequently and existentially proved the assumptions of Piaget (1997), (Kohlberg 1976). His moral argument speculation is a cognitive developmental supposition that seeks to understand the reason out behind how adults solve what tier of do in morally right or wrong. Further much, Kohlbergs theory develops sequentially through trio entertains of moral development,, with each level sub divided into two stages (Table 1), Kohlbergs cognitive development theory is today regarded as a homunculus and framework for morals education corres pond to Baxter and Rarick (1987) and Shenkir (1990). (Baxter Rarick, 1987 Shenkir, 1990)Its clear that Piaget had a substantive submit on the findings and conclusions of Kohlberg. This is evident for character in the second and third stages Kohlberg defines, which argon scarce the same as Piagets. scorn this same approach to defining the peculiar(prenominal) level of moral development, Kohlberg differs from Piaget on the one- quartetth through one- sextetteth stages of development. The work outs that atomic number 18 driving the differences are the definitions of sexual moral convictions nearness and that Kohlberg sees as overriding affable expectations, norms, and surveys.Kohlbergs work on moral development provided a foundation for merely summary of moral development and the formation of moral judgment as well. proper(postnominal)ally foc utilise the criterion of the changes by stage of morale development, Kohlberg had defined a hypothesis that over time and passim maturity children, in that respectfore adults, require to a greater extent attuned to moral development.(Kohlberg, 1981). Throughout the re of importder of this life Kohlberg unvoiced his efforts on moral education and the propagation of his theories.Despite the alignment of Kohlbergs findings and analyses to Piaget (1997) and others in the area of normative moral development being aline to the developmental phases of a childs then adults life thither are many another(prenominal) critics of this view including the fol gloomying academicians and theorists (Gilligan, 1993, , 1998 Gump, Baker, Roll, 2000 Reimer, Paolitto, Hersh, 1990 suspension, Narvaez, Thoma, Bebeau, 1999, , 2000 Shweder, 1982 Spohn, 2000 Sullivan, 1977). Specifically these theorists yield pertain on four specialized moves that form the foundation of their critique of Kohlbergs theories (et.al.). firstborn do the processes problematical in moral reasoning cheer and sustain moral behavior over time? Theorists remark that Kohlbergs theory supports critical view regarding morality yet does not concentrating on what ought to be done versus what is actually accomplished (Sullivan, 1977). As part of this principle theorists contend that the overleap of largeitudinal semiempirical separate to support the involve that the high(prenominal)(prenominal) the level of moral judgment, the higher(prenominal) the level of moral behavior. During his lifetime, this was very much discussed and presented as a critique of his work, an assessment he agreed with look I understand the theory of nicety reasoning to be necessary but not sufficient for defining the full domain of what is meant by moral development (Kohlberg, 1984). Whether or not wise to(p) is equal to doing, knowing moldiness typically air before doing, and so Kohlberg states that the require of moral reasoning is valuable in its own right (Kohlberg, 1984).Second, the suppositions that the only conniption of mor al reasoning is justice when in position thither are many other concomitantors to consider. The theorists go for said that Kohlbergs theories tend to amplify the wisdom of justice as the foundation for making decisions. Theorists put on long argued that in growth to justice, assetal factors including compassion, caring, and other interpersonal feelings whitethorn tactical maneuver an weighty part in moral reasoning. ( alleviation, Narvaez, Thoma, Bebeau, 1999 Spohn, 2000)The third major question of Kohlbergs compendium is the minimal amount of empirical renders for post-conventional level thinking , a critical assumption that under murder much of what Kohlberg based his epitome on(Rest, Narvaez, Thoma, Bebeau, 1999)The fourth question that emerges from the compend is an assessment of Kohlbergs theories and the over-reliance on the graphic symbol and influence of Western culture. Critics and theorists contend that there is equally if not more fury specifically fro m Eastern cultures as well that discombobulate not been interpreted into account (J. C. Gibbs, 2003 Spohn, 2000).As a result of these critiques specific to his work, in 1985 Kohlberg contumacious to eliminate the sixth stage of his work, citing a lack of empirical evidence and proven causality once intellection to be present. In addition, there appears to be a deficit of evidence of support the 5th stage of his standard, and in fact theorists trained to little support from former empirically derived research.In addition to the to a higher place bakshiss, theorists contend that there is a dearth of evidence for the fifth level of scoring as defined by Kohlberg (Snarey, 1985). Gibbs (1979) is ascribe with being a co-developer of the scoring system and concentrates on moral judgment development throughout the fourth stage of the Kohlberg framework. In addition, Kohlberg defended the empirical info for the fifth and sixth stages stating that statistically significant findin gs had supported his framework, contempt the critics and the lack of empirical studies that could be replicated by other theorists.The fifth and sixth stages are clearly centered on post conventional thinking, which is a terminus ad quem of Kohlbergs framework. The book Lawrence Kohlberg Consensus and Controversy (Modgil Modgil, 1986) defines the goldbrickcomings of the fifth and sixth stages of the Kohlberg mock up in depth, with several(prenominal) of the theorists mentioned in this literature review being the primary critics of Kohlbergs theories. epitome of Rests TheoriesJames Rest (1979) developed a order of the developmental process of moral judgment by facial expression at the shortcomings of Kohlberg (et.al.) and Piaget (1997). As a result, Rests moral judgment form is significantly divers(prenominal) than Kohlbergs (Rest, 1979). According to theorists, For the measurement of moral reasoning, Rests model assesses an undivideds tendency to intent concepts of justi ce based on social cooperation in his or her moral thinking, magic spell Kohlbergs model assesses an individuals expend of justice concepts, focvictimization more on exchange and individual interests (Elm Weber, 1994), p. 346)Rest (1986) therefore a Four character feign that captures for types of psychological processes must(prenominal) take patch for an individual to experience moral behavior. The Rest Four Component precedent is summarized by the key points be funkyMoral Judgment the individual must make judgment on what should be the right intimacy to do. In other words, a person should be able to charm the usurp action that is morally correct.Moral Sensitivity This is defined as the interpretation of individuals actions in equipment casualty of responding to their overall assessment of situation. The intent of this tantrum of the model is to refer to how an individuals conduct is analyzed in terms of how is going to influence themselves and those who are associates and friends.Moral Motivation the essence of defining and prioritizing moral decisions over competing considerationual scholarships of morality. Moral values are, according to this model, above personal values. Moral values are always thought or so first when making a decision.Moral Action The feel of this specific element of the model requires the development of competence in the development and use of strategies that develop a moral foundation. According to this specific aspect of the model, the individual inescapably to have the integrity and self-determination to stay in alignment with their need for behaving morally and ethically over time. The point of this specific aspect of the model is that self-determination is a critical aspect of the original model.Assessing the Cognitive Moral Decision-Making ModelThe ethical decision-making of bill system, auditing and pecuniary professionals have increasingly come under fire payable to the major ethical lapses of these prof essionals that led to some of the largest scandals in history. Enron, MCI, Tyco and many other scandals are directly prudent for SOX statute law in the U.S. and a marked rise in obligingness globally, preceded by the savings loan debacle of the 1980s, have together served as the throttle valve of high levels of interest in the ethical motive of CPAs and finance professions (Cohen Pant, 1993 Lampe Finn, 1992 McNair Milam, 1993 Ponemon Gabhart, 1990 Shaub, 1994)From this body of research with regard to compliance surrounding morals, Lampe and Finn (1992) have defined three governing types of ethical decision making models. These are defined with the stage setting of audits, and accommodate agency models, cognitive models, and professional code-implied models. The intent of the composition is generally foc apply on the cognitive model component first, as it is the around pervasively use in evaluating the decision-making process of auditors (Ponemon Gabhart, 1993).Acco unting ethics research, in the majority of studies is based on a cognitive moral decision making model as first analyzed and published by Rest (1986). Modeling the individual moral decision processes that include the reasoning and action processes in completing and carrying out ethical decisions and actions is defined in the model as well. According to the theory the person with a hefty intelligence of morals is that that evaluates an ethical dilemma and situation to ensure that actions are evaluated for their ethicity first. In defining this model Rest (1984) states that interpreting the situation including the decision to correct and decide which picks are, and if and how a decision might affect others (i.e., they refine to train if an ethical issue exists).The outline bordering begins with an assessment that the use of moral judgment is overly critical for the development of doing what ought to be done. The next mensuration is to develop the moral intent and define jus t what exactly needs to be done. As part of this step the intercourse strengths and weaknesses of each decision is weighed by the emotions, perceptions, and socialization of the decision-maker. The final step is the selection of a prone alternative that may or may not be taken based on the ethical judgment of the leader. (Rest, 1984).Recognize Moral thin out(Moral Sensitivity)Make Moral Judgment(Moral Judgment)Establish Moral figure(Moral Motivation)Act Moral Behavior(Moral Action)In summary, the defined model of cognitive moral decision making, which is often referred to as Rests four component model, is used pervasively through the majority of invoice ethics research, and is in addition used for the insights into causality it provides. As a result of its pervasive use, this model serves as the foundation of the outline of come results completed as part of this oratory as well. The Cognitive Ethical Decision Making Model is specifically concentrate on the development of the research plan and methodology in addition to analyzing the key results and findings from this research effort.Illustrating the Defining Issues sort ( window pane) angiotensin-converting enzyme of the other major contributions Rest (1979) made in ascertaining the ethics levels of responsives throughout his research was the development of the Defining Issues Test ( dit), which is overly used in the research completed on this dissertation as a means of measuring theory of moral reasoning. Rest contends that the dose model continues to repeal and enhance knowledge in the key area of empirical ethics research (Rest, 1979).How the loony toons is constructed begins with a measurement of the individuals replys to moral dilemmas often defined in the context of scenarios or short vignettes that beg off the key concepts behind the concepts being adjudicateed. Through the use of these scenarios or vignettes, the responsives views of ethics and morality emerge (Rest 1979). The bear witness is typically written yet has in addition been placed on websites to make it possible for responsives from many different locations geographically to take the test at the same time.It is considered one of the more good tests at standardizing moral and ethical dilemmas and issue questions. The test is constructed with six dilemmas (three in the short magnetic declination) is accompanied by 12 stage specific questions (items). The responsive next reads the dilemma and chooses one of three decisions that align with their perception of the situation. adjacent this, the respondent rates the importance of each of the 12 items to their decision. Finally, the respondent is asked to identify the four most important items using multiple choice questions.The Moral Judgment Interview (MJI) is a comparable test and allows the respondent to specifically respond with their statements about moral and ethical dilemmas presented. As is full-strength with most research methods, t he use of multiple-choice questions is more sound from a methodological standpoint and therefore improves the steady-goingness factor of the superman instrument over the MJI. The MJI requires the interviewer to assess the field of honors response and assign a value to that response, introducing persuade into the digest of results (Elm Webber, 1994). This method of scoring used in MJI could potential differencely influence the reliableness of the results since the analyst who is interpreting the responses of the subject quite an than the subject choosing a response from alternatives (Elm Webber, 1994).A typical structure of the superman is a multiple-choice questionnaire that contains multiple scenarios or vignettes, and has been designed to have up to 12 moral arguments in each dilemma relating to moral reasoning. from each one of the questions on the questionnaire asks the subjects to select the most illustrative or definitive response for each situation wedded their p erspective of it. The DIT then uses a point system on a four-point scale to measure the overall responses and create a print that indicates the respondents moral and ethical reaction to the points made.A target of four points is precondition for the most important response, and one point given for the least important response. Both manually-based and machine-based approaches are used for tallying and analyzing the loads, with statistical abridgment programs increasingly being used to manage this process. Often the hit are also measured as a series of indices as well. The high-principled Index (P forefinger or P grudge) is the most commonly used one in this field of research today (Rest, 1979).The first score mentioned is often the P score (principled morality) which defines the level of a respondents ethical cognition. This is a metric that quantifies the level of respondents reaction to scenarios and vignettes that are identified as give 5 and Stage 6 in the Rests theory. In addition to the P score, the D score quantifies responses fro all stages kind of than just those identified in Stages 5 and 6. Critics have contended that the P score is more reliable and therefore more trustworthy as a measure of ethical cognition, a point that Rest has agreed with from his analysis (Rest, 1990). In re-assessing the value of P as a measure of ethical cognition, Rest wrote dissembles the sum of the weighted ranks given to principled items and is interpreted as the recounting importance given to principled moral consideration in making a moral judgment. (p.101).Further supporting the reliability of the DIT test are the inclusion of tell variables, or items that are rigorously include to provide a random check of consistency of responses (Rest, 1990). In more advanced research instruments, this approach to ensuring that the responses are consistent is commonly used. When incongruent or inconsistent responses are found they are given a code of M and tallied at the end of the survey. If this specific factor score is too high then the individual survey is considered unusable.Since its initial development, the test has been used in more than 500 documented studies globally, as claimed by its author (Rest, 1990). In quantifying the value of the research instrument from a reliability standpoint, there have been a series of familiar hardness measures completed as well, with a test-retest methodology used to track congenital validity. stacks on these tests using the statistical technical called Chronbachs alpha index deliver a consistently high level of reliability, with a .70 on the score of this specific statistical metric (Rest, 1986). One of the findings that Rest (1990) has seen from the work completed cumulatively is that the DIT heaps tend to have a high correlational statistics level to education and a low correlation to gender, religious beliefs and affiliates, and gender.The ability to empirically test moral development has been achieved with the DIT methodology, and by 1999 Rest and his colleagues created a new version, DIT-2 which is a revise updated stories and issue statements, was introduced. This new instrument is an improved version of the DIT, specifically including more measures of reliability and validity and the purging of questions that could lead to erroneous results despite the battlefront of control variables (Rest, Narvaez, Thoma, Bebeau, 1999). The DIT was chosen as the moral development instrument has the DIT-2 version has not been thoroughly tested enough therefore extra proportional data is available. This is especially true for accountant specific studies undertaken since the inlet of this second rating methodology. Secondly, while the DIT-2 generally is considered to be just as reliable as DIT given the lattersapproach to managing reliability (Rest Narvaez, 1998). This specific dissertation will then focus on DIT as the measurement instrument for evaluating the ethics of Taiwanes e CPAs.Empirical Analysis of Accountants through the use of DITThe concepts of moral development theory have provided the financial write up profession with much opportunity for empirical research and investigation. charm specific empirical studies have defined the current level of moral development of business major including finance and accounting savants, professional auditors, promote and instruct accounting educators, CPAs, and CMAs, there are many other empirically-derived studies that have think on the relationship between moral development and confused accounting specific behaviors.The intent of this area of the literature review is to represent the specific aspect of moral development research that has been conducted with respondents who are accountants. The extend to of the six stage theory Kohlberg has often discussed and analyzed in the works cited in this research are also analysed using Rests four component model as foundation for completing an analysis using DIT results as the foundation for these efforts to create a mulish approach to analyzing the research.Validation of the DIT research instrument for use in conjunction with analyzing the ethical development of CPAs has been pioneered by Armstrong (1987) through the use of two samples of respondent group CPAs who were given the DIT. Using the mean DIT P pull ahead of each respondent group and then comparing their relative means through the use of large samples of undergraduate college students, college graduate students, and adult respondents as reported by Rest (1979).After completing the analysis and calculate the mean DIT P rack up, the results showed pull ahead between the two CPA respondent groups as 37.1 and 38.5 respectively. Calculated mean DIT P lashings of the three respondent audiences were as follows college students (42.3), college graduates (53.3), and the adults in general (40.0). Armstrong (1987) state that with the CPAs averaging only 1.1 years of post graduate education there was a significantly lower DIT P score reported and achieved by the CPAs. What also was found from the Armstrong analysis was that significantly lower DIT P scores obtained from CPAs occurred compared to both college students and adults as a general respondent group. From this analysis its clear that there is a normal progression in moral development that generally takes place in college, yet did not take place with the CPA groups. Their moral development, as measured by the DIT, had not progressed beyond that achieved by the general adult population.In addition to the research completed by Armstrong (1987) there has been significant work completed on the topic of moral development and theories of moral maturity relating to accounting students and professionals (St. Pierre, Nelson, Gabbin, 1990). This second cultivation defined a respondent base of 479 seniors divided into 10 groups by major who were then given the DIT instrument to measure their level of cognitive ethical development. What is unique about this specific field of battle is the definition of specific disciplines in the look at as well including math, psychological science, and social work. What is noteworthy from this student is that the mean DIT P scores for the respondent base of accounting majors were significantly below those of psychological science majors.The researchers inclination the mean DIT P scores of 38.75 for the respondents who are manful accountants and 45.85 for respondents are female accountants. This finding supported previous empirical studies relating to the development of ethical cognition in students, with female students receiving significantly higher scores, ascribable to the previous results of empirical studies. Exacerbating these findings were also the DIT P score medial value of 43.19 for college seniors. The use of the M value to ascertain the reliability of the study was also completed to better manage the sampling bias and potential errors. Based on these factors the research showed that there were no significant differences in DIT PI scores based on the scene or not to an ethics course.Clearly the DTP P scores were seen as delineators of cognitive ethical development independent of formalized processes there is in fact indication that ethically-oriented people do tend to gravitate towards majors that have a relatively high level of accountability, as psychology does for example.In an ancillary study, the work completed by Ponemon (1990) illustrated that through the study of 52 accountant respondents who ranged in position levels of module, supervisor, manager, and better half were given the MJI to ascertain the relationship between moral stage development and hierarchical position. The results of the survey showed statistically significant results with the mean stage level increase from 3.4 at the staff level to 3.7 at the senior level and then to 4.1 at the supervisor level. While the MJI peaked at the superviso r level, mean stage levels decreased to 3.6 at the manager level and to a low of 2.9 at the partner level.Clearly the worsen in MJI scores in this specific study contradicts the core concepts of moral development theory. Citing both a decline due to socialization and self-selection, Ponemon (1990) has stated that the results of this specific project do not needs refute ethical moral development theories. Following this research an mental image (independence level) and the DIT were next analyzed (Ponemon Gabhart, 1990) in an empirical study of 119 respondents in a CPA firm group of audit managers and partners.Results of this specific analysis indicate that managers and partners who achieved low DIT P scores had the liking to be more cognitively focused on the potential penalties than those respondents who have higher DIT P scores from the research. Not surprisingly there is a key finding from this research, that shows a significant negative relationship between rank and DIT P s cores (managers-35.7 partners=30.1) in addition to the age and experience of respondents relative to their age and experience scores.Ponemon and Glazer (1990) also completed empirical research that attempted to add insights into the effects of a all-encompassing college curriculum relative to the level of moral development. Respondents in this study are alumni practitioners in addition to two groups of students including freshmen, and accounting seniors. To ensure the study would be representative, respondents were randomly selected from two universes that offer accounting degrees. The first invention include in the survey drew respondents from a private college where the accounting major curriculum is part of the panoptic arts program.The second institution is a state university where accounting majors were not required or back up to take liberal arts courses. There were 143 total respondents in the study that completed the DIT, and the analysis of the results highlighted st atistically significant scores between respondent groups. Further, the analysis revealed mean DIT P testing of crank from both nurture institutions was not significantly different between each of the learning institutions. At both the senior and alumni levels, the mean DIT P scores increased.Paradoxically the institution that had accounting as part of the liberal arts program had the higher DIT P scores than the institution that specifically focused on accounting as a core curriculum. In analyzing the results of the survey differences the researchers stated that to suggest that liberal learning in college may be an important factor in the development of the students and accounting practitioners moral reasoning (p.204). The integrating of accounting curriculum in liberal arts broader learning institutions has since go a foundational element in ethics research, and is relied on as a supposititious construct of the research completed in this dissertation.The dynamics involved in t he moral development and perception of blab blowing was studied in an empirical study that had 106 inbred auditors as respondents by Arnold and Ponemon (1991) These researchers relied on the DIT research instrument to specifically assess the moral development in the context of data-based scenarios and vignettes surrounding a fraud case and experimental treatments that provoke the perception of internal auditors of sing blowing. The results of this research illustrated the fact that internal auditors who scored low on the DIT P scale perceived the act of whistle blowing from the standpoint of personal punishment as a take a chance of wrong behavior than those with high DIT P scores.Clearly this supports the fact that the DIT P measurement instrument supports the contention that those internal auditors that have higher DIT P scores have a higher level of ethical cognition relative to those with lower DIT P scores. The internal auditors who scores lower on DIT P scores sawing ma chine the act of whistle blowing, it can be inferred, as an extraneous type that had negative consequences if a person was caught. This leads to the observation that internal auditors with low DIT P scores significantly externalize the ethical role of whistle blowers, while those with higher DIT P scores have already internalized ethical cognitions and see whistle blowing as incidental.Paradoxically however the main affiliation factors including punishment of others had little if any influence on the percMorality and Cognitive Decision Making ExperimentMorality and Cognitive Decision Making ExperimentMoral Ethical DevelopmentChapter II Literature ReviewResearching the moral development, ethical decision making approaches, and the adoption of utilitarian ethics on the part of Taiwanese CPAs begins with a thorough literature review of these specific topics. The intent of this chapter is to evaluate the research instruments used for supporting and validating the hypotheses of this stu dy as well. For purposes of clarity, this chapter is organization into three sections, starting with a review of moral development theories. The second section concentrates on the most commonly used instruments for completing measurement of ethical judgment and decision-making, with the last section of the chapter presenting an overview of empirical studies designed specifically to measure Taiwanese CPAs relationship to ethical evaluation and ethical intentions and overall moral development.Introduction to Moral DevelopmentMuch of the foundational work completed in moral development is attributed to theorists who together have refined the key aspects of this field in the last twenty-five years. The evolution of moral development theories has concentrated on increasingly on its role in defining psychological aspects of moral development (Rest, 1979). Adding to the body of knowledge on moral development are the works of Kohlberg (1976) and Piaget (1932). In conjunction with Rest (1979 ), the works of these two theorists show specifically how the development of moral delineations and definitions are formative and not absolute, and have specific attributes associated with each.As accountancy is a field that relies heavily on trust and the fulfillment of fiduciary responsibilities, the importance of ethical judgments in the field of study is clear. Accountants and CPAs need to be the sustainers of public trust in the accounting and auditing professions. Ironically however one of the worlds largest scandals, Enron, was architected by accountants and auditors, which lead the U.S. government to legislate into law the Sarbanes-Oxley (SOX) Act of 2002.Later in this literature review the basis of the SOX Act will be discussed. As a result of the importance of ethical judgments in the accounting profession, several studies that are empirically based have had as their objective an assessment of the development of moral judgment, moral frameworks, and skills at assessing the ethical dilemmas that occur in the fulfillment of their professions.In researching and defining the moral development of organizations, the work of Paiget (1932) serves as a foundation, based on his assessment of how children form ethical and moral values through the study of their respect for rules. Paiget (1932) wrote The Moral Judgment of the Child to add to the field of knowledge on moral development. Paiget writes that all morality consists in a system of rules, and the essence of all morality is to be sought for in the respect which the individual acquires for these rules (p.13).Relying on observation as a research approach and completing interviews with a cross-section of boys to see how their comprehension of rules influencing the game was completed, Paiget was able to construct theories of moral development and the development of moral judgment. Paiget defined the concept of children developing morally through a progression from heteronomy, through stages of autonomy, fina lly to equity. Based on this research Paiget created a specific framework which describes the stages in conceptualization of moral decision-making and judgment, leading to the finding of rules presence and consciousness of rules as the foundation for developing moral judgment (Ponemon, 1990).The development of stages of Cognitive Developmental Theory (Piaget, 1997) are defined as follows. The first phase is where sensory-motor intelligence (younger than two years old) is prevalent. The second stage is pre-operational thought (two to seven years old) that serves as the foundation for creating more concrete concepts in the future. The third stage is called concrete operations and occurs between seven to eleven years old, with the fourth stage being formal operations that occur from eleven to adulthood. Paiget observed that by age 7, children begin playing with and cooperating with one another. Secondly Paiget observed children in the 11 to 12 age range see rules as permeable, capable of being negotiable and mutually agreeable.Theorizing that children are not born with the ability to understand and apply moral standards yet learn them over progressive stage, Piaget (1997) began creating a moral development theory that forms the foundation of Kohlbergs creation of his own theories of moral development as well. Kohlberg refined and developed a six-stage sequence mode model and subsequently and empirically proved the assumptions of Piaget (1997), (Kohlberg 1976). His moral reasoning theory is a cognitive developmental theory that seeks to understand the reasoning behind how adults decide what course of action in morally right or wrong. Furthermore, Kohlbergs theory develops sequentially through three levels of moral development,, with each level subdivided into two stages (Table 1), Kohlbergs cognitive development theory is today regarded as a model and framework for ethics education according to Baxter and Rarick (1987) and Shenkir (1990). (Baxter Rarick, 1987 She nkir, 1990)Its clear that Piaget had a significant influence on the findings and conclusions of Kohlberg. This is evident for example in the second and third stages Kohlberg defines, which are exactly the same as Piagets. Despite this same approach to defining the specific level of moral development, Kohlberg differs from Piaget on the fourth through sixth stages of development. The factors that are driving the differences are the interpretations of internal moral convictions justice and that Kohlberg sees as overriding social expectations, norms, and values.Kohlbergs work on moral development provided a foundation for further analysis of moral development and the formation of moral judgment as well. Specifically focused the measurement of the changes by stage of morale development, Kohlberg had defined a hypothesis that over time and throughout maturity children, then adults, become more attuned to moral development.(Kohlberg, 1981). Throughout the remainder of this life Kohlberg c oncentrated his efforts on moral education and the propagation of his theories.Despite the alignment of Kohlbergs findings and analyses to Piaget (1997) and others in the area of normative moral development being aligned to the developmental phases of a childs then adults life there are many critics of this view including the following academicians and theorists (Gilligan, 1993, , 1998 Gump, Baker, Roll, 2000 Reimer, Paolitto, Hersh, 1990 Rest, Narvaez, Thoma, Bebeau, 1999, , 2000 Shweder, 1982 Spohn, 2000 Sullivan, 1977). Specifically these theorists have centered on four specific questions that form the foundation of their critique of Kohlbergs theories (et.al.).First do the processes involved in moral reasoning foster and sustain moral behavior over time? Theorists remark that Kohlbergs theory supports critical thinking regarding morality yet does not concentrating on what ought to be done versus what is actually accomplished (Sullivan, 1977). As part of this argument theorist s contend that the lack of longitudinal empirical evidence to support the claim that the higher the level of moral judgment, the higher the level of moral behavior. During his lifetime, this was often discussed and presented as a critique of his work, an assessment he agreed with saying I understand the theory of justice reasoning to be necessary but not sufficient for defining the full domain of what is meant by moral development (Kohlberg, 1984). Whether or not knowing is equal to doing, knowing must typically come before doing, and so Kohlberg states that the study of moral reasoning is valuable in its own right (Kohlberg, 1984).Second, the suppositions that the only aspect of moral reasoning is justice when in fact there are many other factors to consider. The theorists have said that Kohlbergs theories tend to overemphasize the perception of justice as the foundation for making decisions. Theorists have long argued that in addition to justice, additional factors including compa ssion, caring, and other interpersonal feelings may play an important part in moral reasoning. (Rest, Narvaez, Thoma, Bebeau, 1999 Spohn, 2000)The third major question of Kohlbergs analysis is the minimal amount of empirical evidences for post-conventional level thinking , a critical assumption that underscore much of what Kohlberg based his analysis on(Rest, Narvaez, Thoma, Bebeau, 1999)The fourth question that emerges from the analysis is an assessment of Kohlbergs theories and the over-reliance on the role and influence of Western culture. Critics and theorists contend that there is equally if not more emphasis specifically from Eastern cultures as well that have not been taken into account (J. C. Gibbs, 2003 Spohn, 2000).As a result of these critiques specific to his work, in 1985 Kohlberg decided to eliminate the sixth stage of his work, citing a lack of empirical evidence and proven causality once thought to be present. In addition, there appears to be a dearth of evidence o f support the fifth stage of his model, and in fact theorists pointed to little support from previous empirically derived research.In addition to the above points, theorists contend that there is a dearth of evidence for the fifth level of scoring as defined by Kohlberg (Snarey, 1985). Gibbs (1979) is credited with being a co-developer of the scoring system and concentrates on moral judgment development throughout the fourth stage of the Kohlberg framework. In addition, Kohlberg defended the empirical data for the fifth and sixth stages stating that statistically significant findings had supported his framework, despite the critics and the lack of empirical studies that could be replicated by other theorists.The fifth and sixth stages are clearly centered on post conventional thinking, which is a limitation of Kohlbergs framework. The book Lawrence Kohlberg Consensus and Controversy (Modgil Modgil, 1986) defines the shortcomings of the fifth and sixth stages of the Kohlberg model i n depth, with several of the theorists mentioned in this literature review being the primary critics of Kohlbergs theories.Analysis of Rests TheoriesJames Rest (1979) developed a revision of the developmental process of moral judgment by looking at the shortcomings of Kohlberg (et.al.) and Piaget (1997). As a result, Rests moral judgment model is significantly different than Kohlbergs (Rest, 1979). According to theorists, For the measurement of moral reasoning, Rests model assesses an individuals tendency to use concepts of justice based on social cooperation in his or her moral thinking, while Kohlbergs model assesses an individuals use of justice concepts, focusing more on exchange and individual interests (Elm Weber, 1994), p. 346)Rest (1986) consequently a Four Component Model that captures for types of psychological processes must take place for an individual to experience moral behavior. The Rest Four Component Model is summarized by the key points belowMoral Judgment the ind ividual must make judgment on what should be the right thing to do. In other words, a person should be able to determine the appropriate action that is morally correct.Moral Sensitivity This is defined as the interpretation of individuals actions in terms of responding to their overall assessment of situation. The intent of this aspect of the model is to refer to how an individuals conduct is analyzed in terms of how is going to influence themselves and those who are associates and friends.Moral Motivation the essence of defining and prioritizing moral decisions over competing contextual perceptions of morality. Moral values are, according to this model, above personal values. Moral values are always thought about first when making a decision.Moral Action The sense of this specific element of the model requires the development of competence in the development and use of strategies that develop a moral foundation. According to this specific aspect of the model, the individual needs t o have the integrity and self-determination to stay in alignment with their need for behaving morally and ethically over time. The point of this specific aspect of the model is that self-determination is a critical aspect of the total model.Assessing the Cognitive Moral Decision-Making ModelThe ethical decision-making of accounting, auditing and financial professionals have increasingly come under fire due to the major ethical lapses of these professionals that led to some of the largest scandals in history. Enron, MCI, Tyco and many other scandals are directly responsible for SOX legislation in the U.S. and a marked rise in compliance globally, preceded by the savings loan debacle of the 1980s, have together served as the catalyst of high levels of interest in the ethics of CPAs and finance professions (Cohen Pant, 1993 Lampe Finn, 1992 McNair Milam, 1993 Ponemon Gabhart, 1990 Shaub, 1994)From this body of research with regard to compliance surrounding ethics, Lampe and Finn ( 1992) have defined three dominant types of ethical decision making models. These are defined with the context of audits, and include agency models, cognitive models, and professional code-implied models. The intent of the study is primarily focused on the cognitive model component first, as it is the most pervasively used in evaluating the decision-making process of auditors (Ponemon Gabhart, 1993).Accounting ethics research, in the majority of studies is based on a cognitive moral decision making model as first analyzed and published by Rest (1986). Modeling the individual moral decision processes that include the reasoning and action processes in completing and carrying out ethical decisions and actions is defined in the model as well. According to the theory the person with a strong sense of morals is that that evaluates an ethical dilemma and situation to ensure that actions are evaluated for their ethicity first. In defining this model Rest (1984) states that interpreting the situation including the decision to try and decide which choices are, and if and how a decision might affect others (i.e., they try to determine if an ethical issue exists).The analysis next begins with an assessment that the use of moral judgment is also critical for the development of doing what ought to be done. The next step is to develop the moral intent and define just what exactly needs to be done. As part of this step the relative strengths and weaknesses of each decision is weighed by the emotions, perceptions, and socialization of the decision-maker. The final step is the selection of a given alternative that may or may not be taken based on the ethical judgment of the leader. (Rest, 1984).Recognize Moral Issue(Moral Sensitivity)Make Moral Judgment(Moral Judgment)Establish Moral Intention(Moral Motivation)Act Moral Behavior(Moral Action)In summary, the defined model of cognitive moral decision making, which is often referred to as Rests four component model, is used pervas ively through the majority of accounting ethics research, and is also used for the insights into causality it provides. As a result of its pervasive use, this model serves as the foundation of the analysis of survey results completed as part of this dissertation as well. The Cognitive Ethical Decision Making Model is specifically focused on the development of the research plan and methodology in addition to analyzing the key results and findings from this research effort.Illustrating the Defining Issues Test (DIT)One of the other major contributions Rest (1979) made in ascertaining the ethics levels of respondents throughout his research was the development of the Defining Issues Test (DIT), which is also used in the research completed on this dissertation as a means of measuring theory of moral reasoning. Rest contends that the DIT model continues to supplant and enhance knowledge in the key area of empirical ethics research (Rest, 1979).How the DIT is constructed begins with a mea surement of the individuals responses to moral dilemmas often defined in the context of scenarios or short vignettes that explain the key concepts behind the concepts being tested. Through the use of these scenarios or vignettes, the respondents views of ethics and morality emerge (Rest 1979). The test is typically written yet has also been placed on websites to make it possible for respondents from many different locations geographically to take the test at the same time.It is considered one of the more effective tests at standardizing moral and ethical dilemmas and issue questions. The test is constructed with six dilemmas (three in the short version) is accompanied by 12 stage specific questions (items). The respondent next reads the dilemma and chooses one of three decisions that align with their perception of the situation. Following this, the respondent rates the importance of each of the 12 items to their decision. Finally, the respondent is asked to rank the four most import ant items using multiple choice questions.The Moral Judgment Interview (MJI) is a comparable test and allows the respondent to specifically respond with their statements about moral and ethical dilemmas presented. As is true with most research methods, the use of multiple-choice questions is more sound from a methodological standpoint and therefore improves the reliability factor of the DIT instrument over the MJI. The MJI requires the interviewer to assess the subjects response and assign a value to that response, introducing bias into the analysis of results (Elm Webber, 1994). This method of scoring used in MJI could potentially influence the reliability of the results since the analyst who is interpreting the responses of the subject rather than the subject choosing a response from alternatives (Elm Webber, 1994).A typical structure of the DIT is a multiple-choice questionnaire that contains multiple scenarios or vignettes, and has been designed to have up to 12 moral argument s in each dilemma relating to moral reasoning. Each of the questions on the questionnaire asks the subjects to select the most illustrative or definitive response for each situation given their perspective of it. The DIT then uses a point system on a four-point scale to measure the overall responses and create a score that indicates the respondents moral and ethical reaction to the points made.A score of four points is given for the most important response, and one point given for the least important response. Both manually-based and machine-based approaches are used for tallying and analyzing the scores, with statistical analysis programs increasingly being used to manage this process. Often the scores are also measured as a series of indices as well. The Principled Index (P index or P score) is the most commonly used one in this field of research today (Rest, 1979).The first score mentioned is often the P score (principled morality) which defines the level of a respondents ethical cognition. This is a metric that quantifies the level of respondents reaction to scenarios and vignettes that are identified as Stage 5 and Stage 6 in the Rests theory. In addition to the P score, the D score quantifies responses fro all stages rather than just those identified in Stages 5 and 6. Critics have contended that the P score is more reliable and therefore more trustworthy as a measure of ethical cognition, a point that Rest has agreed with from his analysis (Rest, 1990). In re-assessing the value of P as a measure of ethical cognition, Rest wrote represents the sum of the weighted ranks given to principled items and is interpreted as the relative importance given to principled moral consideration in making a moral judgment. (p.101).Further supporting the reliability of the DIT test are the inclusion of control variables, or items that are purely included to provide a random check of consistency of responses (Rest, 1990). In more advanced research instruments, this approa ch to ensuring that the responses are consistent is commonly used. When incongruent or inconsistent responses are found they are given a code of M and tallied at the end of the survey. If this specific factor score is too high then the individual survey is considered unusable.Since its initial development, the test has been used in more than 500 documented studies globally, as claimed by its author (Rest, 1990). In quantifying the value of the research instrument from a reliability standpoint, there have been a series of internal validity measures completed as well, with a test-retest methodology used to track internal validity. Scores on these tests using the statistical technical called Chronbachs alpha index deliver a consistently high level of reliability, with a .70 on the score of this specific statistical metric (Rest, 1986). One of the findings that Rest (1990) has seen from the work completed cumulatively is that the DIT scores tend to have a high correlation level to educa tion and a low correlation to gender, religious beliefs and affiliates, and gender.The ability to empirically test moral development has been achieved with the DIT methodology, and by 1999 Rest and his colleagues created a new version, DIT-2 which is a revised updated stories and issue statements, was introduced. This new instrument is an improved version of the DIT, specifically including more measures of reliability and validity and the purging of questions that could lead to erroneous results despite the presence of control variables (Rest, Narvaez, Thoma, Bebeau, 1999). The DIT was chosen as the moral development instrument has the DIT-2 version has not been thoroughly tested enough therefore limited comparative data is available. This is especially true for accountant specific studies undertaken since the introduction of this second rating methodology. Secondly, while the DIT-2 generally is considered to be just as reliable as DIT given the lattersapproach to managing reliabil ity (Rest Narvaez, 1998). This specific dissertation will then focus on DIT as the measurement instrument for evaluating the ethics of Taiwanese CPAs.Empirical Analysis of Accountants through the use of DITThe concepts of moral development theory have provided the financial accounting profession with much opportunity for empirical research and investigation. While specific empirical studies have defined the current level of moral development of business majors including finance and accounting students, professional auditors, tenured and lecturing accounting educators, CPAs, and CMAs, there are many other empirically-derived studies that have focused on the relationship between moral development and various accounting specific behaviors.The intent of this area of the literature review is to represent the specific aspect of moral development research that has been conducted with respondents who are accountants. The impact of the six stage theory Kohlberg has often discussed and analy zed in the works cited in this research are also analysed using Rests four component model as foundation for completing an analysis using DIT results as the foundation for these efforts to create a pragmatic approach to analyzing the research.Validation of the DIT research instrument for use in conjunction with analyzing the ethical development of CPAs has been pioneered by Armstrong (1987) through the use of two samples of respondent group CPAs who were given the DIT. Using the mean DIT P scores of each respondent group and then comparing their relative means through the use of large samples of undergraduate college students, college graduate students, and adult respondents as reported by Rest (1979).After completing the analysis and calculating the mean DIT P scores, the results showed scores between the two CPA respondent groups as 37.1 and 38.5 respectively. Calculated mean DIT P scores of the three respondent audiences were as follows college students (42.3), college graduates (53.3), and the adults in general (40.0). Armstrong (1987) stated that with the CPAs averaging only 1.1 years of post graduate education there was a significantly lower DIT P score reported and achieved by the CPAs. What also was found from the Armstrong analysis was that significantly lower DIT P scores obtained from CPAs occurred compared to both college students and adults as a general respondent group. From this analysis its clear that there is a normal progression in moral development that generally takes place in college, yet did not take place with the CPA groups. Their moral development, as measured by the DIT, had not progressed beyond that achieved by the general adult population.In addition to the research completed by Armstrong (1987) there has been significant work completed on the topic of moral development and theories of moral maturity relating to accounting students and professionals (St. Pierre, Nelson, Gabbin, 1990). This second study defined a respondent base of 479 seniors divided into 10 groups by major who were then given the DIT instrument to measure their level of cognitive ethical development. What is unique about this specific study is the definition of specific disciplines in the study as well including math, psychology, and social work. What is noteworthy from this student is that the mean DIT P scores for the respondent base of accounting majors were significantly below those of psychology majors.The researchers list the mean DIT P scores of 38.75 for the respondents who are male accountants and 45.85 for respondents are female accountants. This finding supported previous empirical studies relating to the development of ethical cognition in students, with female students receiving significantly higher scores, attributable to the previous results of empirical studies. Exacerbating these findings were also the DIT P score median value of 43.19 for college seniors. The use of the M value to ascertain the reliability of the study was also completed to better manage the sampling bias and potential errors. Based on these factors the research showed that there were no significant differences in DIT PI scores based on the exposure or not to an ethics course.Clearly the DTP P scores were seen as delineators of cognitive ethical development independent of formalized processes there is in fact indication that ethically-oriented people do tend to gravitate towards majors that have a relatively high level of accountability, as psychology does for example.In an ancillary study, the work completed by Ponemon (1990) illustrated that through the study of 52 accountant respondents who ranged in position levels of staff, supervisor, manager, and partner were given the MJI to ascertain the relationship between moral stage development and hierarchical position. The results of the survey showed statistically significant results with the mean stage level increase from 3.4 at the staff level to 3.7 at the senior level and then to 4.1 at the supervisor level. While the MJI peaked at the supervisor level, mean stage levels decreased to 3.6 at the manager level and to a low of 2.9 at the partner level.Clearly the decline in MJI scores in this specific study contradicts the core concepts of moral development theory. Citing both a decline due to socialization and self-selection, Ponemon (1990) has stated that the results of this specific project do not necessarily refute ethical moral development theories. Following this research an paradigm (independence level) and the DIT were next analyzed (Ponemon Gabhart, 1990) in an empirical study of 119 respondents in a CPA firm group of audit managers and partners.Results of this specific analysis indicate that managers and partners who achieved low DIT P scores had the propensity to be more cognitively focused on the potential penalties than those respondents who have higher DIT P scores from the research. Not surprisingly there is a key finding from this research, tha t shows a significant negative relationship between rank and DIT P scores (managers-35.7 partners=30.1) in addition to the age and experience of respondents relative to their age and experience scores.Ponemon and Glazer (1990) also completed empirical research that attempted to add insights into the effects of a liberal college curriculum relative to the level of moral development. Respondents in this study are alumni practitioners in addition to two groups of students including freshmen, and accounting seniors. To ensure the study would be representative, respondents were randomly selected from two institutions that offer accounting degrees. The first institution included in the survey drew respondents from a private college where the accounting major curriculum is part of the liberal arts program.The second institution is a state university where accounting majors were not required or encouraged to take liberal arts courses. There were 143 total respondents in the study that compl eted the DIT, and the analysis of the results highlighted statistically significant scores between respondent groups. Further, the analysis revealed mean DIT P testing of freshman from both learning institutions was not significantly different between each of the learning institutions. At both the senior and alumni levels, the mean DIT P scores increased.Paradoxically the institution that had accounting as part of the liberal arts program had the higher DIT P scores than the institution that specifically focused on accounting as a core curriculum. In analyzing the results of the survey differences the researchers stated that to suggest that liberal learning in college may be an important factor in the development of the students and accounting practitioners moral reasoning (p.204). The integration of accounting curriculum in liberal arts broader learning institutions has since become a foundational element in ethics research, and is relied on as a theoretical construct of the resear ch completed in this dissertation.The dynamics involved in the moral development and perception of whistle blowing was studied in an empirical study that had 106 internal auditors as respondents by Arnold and Ponemon (1991) These researchers relied on the DIT research instrument to specifically assess the moral development in the context of experimental scenarios and vignettes surrounding a fraud case and experimental treatments that elicited the perception of internal auditors of whistle blowing. The results of this research illustrated the fact that internal auditors who scored low on the DIT P scale perceived the act of whistle blowing from the standpoint of personal punishment as a risk of unethical behavior than those with high DIT P scores.Clearly this supports the fact that the DIT P measurement instrument supports the contention that those internal auditors that have higher DIT P scores have a higher level of ethical cognition relative to those with lower DIT P scores. The i nternal auditors who scores lower on DIT P scores saw the act of whistle blowing, it can be inferred, as an external event that had negative consequences if a person was caught. This leads to the observation that internal auditors with low DIT P scores significantly externalize the ethical role of whistle blowers, while those with higher DIT P scores have already internalized ethical cognitions and see whistle blowing as incidental.Paradoxically however the main affiliation factors including punishment of others had little if any influence on the perc

Pride And Prejudice And The Romantic Ages English Literature Essay

conceit And Prejudice And The amatory Ages English Literature sampleDespite its name, Romantic, the Romantic get on had only a few things that was relate to the real meaning of romance known now, however, tell apart had been the main resign of most of the ages fine cheat. The age was actually a great achievement of art and philosophy that resulted in the western societies to change the representation they thought around themselves and their surroundings as mentioned in the oblige Romanticism Adapted fromA Guide to the Study of Literature. Differing from the chassisical age the romantic age has abandoned artists of that period more freedom and creation. Music for instance was of great harbor in terms of the way it expresses. Composers of the age used music on with freedom in expression to express nationalism and hence proving their ethnical identity as well as mentioned in the article Romantic Literature. And as mentioned in the article The Romantic Era it is stated that framers experimented length of compositions, clean harmonies, and tonal relationships. Furthermore, all strict ideas in the structure of the society were respite down. The romantic aged has marked a great power of more artistic energy and creativity.Romanticism is featured by many characteristics that influenced art and literature of that age. Starting with love of nature in which the romantics valued the watcher of nature because if the industrial revolution that has happened during that age forcing people to live in cities and loosing the peaceful country side livings.Romantics also valued nature because they believed it helped in realizing the real identity of ones self as mentioned in the article Romantic Literature. A clear romantic feature also appeared in the diversity between rationality and emotions.The romantic age writers trusted their emotions in make-up and writing unlike the classical ages. Romanticism created trust in adult male emotions and feelings and has reflected in the creativity of art. Romanticism also showed the belief in artists as the creators of the art. Unlike older ages where an artist was bond to reflect the surroundings in his art, Romanticism gave artists of its age the ability to express their inner feelings and emotions in their piddle. In older ages, literature and art were for high educated people of reliable classes only but Romanticism gave chances for more common the ability to compose and create art under the concept of Nationalism. Exoticism has also reflected on with other features as people became fonder of exotic ideas and the idea of mystery. According to the article Romantic Literature supernatural ideas were also an approach that showed on artists work as they became more attracted to ideas of horror and mystery. Romantic age creativity also gave chances to normal people to be heros of an art unlike older classics where a hero is a noble man of high value.Most myths in the romantic age were writte n by females. One of the most central artists that appeared was the great Jane Austen an English new(a)ist of romance found fiction. One of Jane Austens great literary works was the novel Pride and Prejudice. The novel was based on the idea of wedding and how it was affected by the society. austen.jpgShe believed that espousals should not be affected by the way people think or family issues and wealth and that it should be based more on ones need and feelings. She tried to convince readers that one should be conjoin for the sake of love.Jane Austen showed how different ideas of her ages society affected the idea of marriage. dissimilar classes of society during that age had certain ways of thinking when the idea of marriage from another class appears. Such ideas included the differences in reputation, pride, identity and family wealth. pride_and_prejudice-movie-picture.jpgIn the novel the middle class family, The Bennets get to socialize with the higher(prenominal) class fam ily the Bingleys and the Darcys but the idea that they are lower than them keeps on appearing in the way the novel events go by. Mrs. Bennets hope was to get her five daughters married to men whose class will provide good financial abet to her daughters as at that prison term a womans only way to receive good financials was getting married to good messs as mentioned in the article Marriage in Pride and Prejudice. The archetypal sentence in the novel appears to provide a clear thought of the idea of classes. It stated that, It is a truth universally acknowledged, that a single man in stubbornness of a good fortune, must be in want of a wife. This also shows the opposite, that even a woman is in need of a wealthy man with good fortune.It is stated in the article Pride and Prejudice Marriage that marriage for a woman in the authors age is a status for her strive and achieve. Jane Austen reflects that the idea of prejudice between Darcy and Elizabeth when they first met and shows how love can break the boundary of class differences and pride.A major(ip) idea that was shown in Janes novel was the idea behind how certain personal appearances really hid how a persons real character is. It is clearly shown in the way Elizabeth was misguided with Mr. Darcys and Mr. Wickhams appearance on how their internal character really is as mentioned in the article Pride and Prejudice Appearance vs. Reality. By the time most of the novels events are over Elizabeth comes to a decision that her primary restore on both Mr. Darcy and Mr. Wickham were incorrect. Jane Austen clearly concludes on her novel that appearance very much tricks how people judge ones real character.The idea of hypocrisy appears several time in the novel mostly in positions where one of the novels characters has a corrosive view on some point where he/she neglects that it might be in him/her self. For instance hypocrisy appears when the Bingleys make fun of the Gardners and the Lucas that they have g ained their fortunes with trade which reflects low identity when they actually ignore the fact that their fortune has even been gained through trade. Caroline from the Bingleys, is also an example of hypocrisy where she supports her acquaintanceship Elizabeth as long as it would not harm her plans and then at the closest stop gives her away with a low value earn intentionally.Finally, Pride and Prejudice, is a subject of how marriage acts in a demanding society, a society that demands pride, dignity, wealth and well-being. The novel clearly illustrates the writers feelings of how marriage should not be in the control of society pressures, wealth and appearances but for the sake of ones love. The novel also clearly shows how women had prejudice towards their low class when getting indulged with families of higher class levels.Pride and Prejudice shows not only the idea of love in marriage but represents all kind of relationships and how that the perfect check with the perfect cir cumstances and reasons was hard to be found. The writer illustrates this by screening all kinds of thoughts that appear in marriages according to her view of her ages society.Works Cited rapscallionRomanticism. 15 Feb. 2009. 10 May 2010.The Romantic Era. 10 May. 2010.Romantic Literature. 10 May. 2010.Marriage in Pride and Prejudice. 10 May.2010Pride and Prejudice Marriage. 5 July 2010. 10 May. 2010

Literature Review of Caregivers Stress and Coping

Literature Review of Caregivers Stress and grappleA Literature brush up is a critical summary of explore on a fill outject area of interest often prepared to roam a research problem in context .A literature review servings to lay the foundation for a train and can also scoff new research ideas.A systematic review of literature and estimation of all the relevant scholarly literature on the specific topic involves an in depth study. An extensive review of literature was d wiz on the related research and non research literature.The literature was reviewed under the fol get-going areas and visualizeLiterature related to Caregivers attemptThe role of the primary vexationgivers is focal pointful. They are ineffectual to balance between providing tutorship for a loved one and maintaining their take health status. It has been shown to be influenced by number of factors like duration of care given, functional impairment, dealing with crisis, loss of friends, social isolation , loss of intimacy, solicitude and effect of the primary care provider.(Susan Mockos Parks, 2000)A comparative study was conducted among Euro- Americans and Hispanics to study the congenericship between family inwardness of dementia praecox and socio cultural context. Findings suggest differences in levels of family di analyze in relation to socio-cultural factors like gender, ethnicity, diagnosis, and living situation, across cultural and diagnostic groups. ( Jenkins,J.H. and Schumacher ,J.G.1999).Two Indian comparative studies were conducted in different states of India on the caregivers warhead of schizophrenia and OCD patients. cardinal two First degree relatives/ spouses were compared. One study showed high burden in OCD group that was high among spouses than relatives of schizophrenia group . The same power done another study showed higher burden in schizophrenia than OCD. (Guru raj, 2008).The study was conducted to measure the perception of burden by caregivers of patients with schizophrenia at Institute of Mental Health and Hospital, Agra. the Burden Assessment Schedule (BAS) was correlate to spouse, physical and mental health, external support, caregivers routines, support to patient, responsibility- winning, other relatives, patients behavior and caregivers strategy. A number of sample is thirty four caregivers of patient with schizophrenia. A low positive correlation was found between urban domiciles and support of the patient and the caregivers routine. There was a low positive correlation between epoch less than 30 years and the physical and mental health of the caregiver, and with taking responsibility. (Sunil Srivastava ,2005)This comparative cross-sectional study assessed family burden among caregivers of patients with OCD and schizophrenia in an Indian setting. Findings shows Indian families populate significant degrees of burden in the care of their relatives with OCD and schizophrenia. Relatives demographic characteristics di d not influence burden severity. Illness severity and patients disability had a direct positive kind with get the pictured family burden. This study suggests to develop topical anaesthetic needs based support programme for families of patients with psychiatric disorders in India. (Rammohan, A., 2002)A case study was investigated the incidence of chronic sorrow in parents of inveterate mentally ill children like schizophrenia or bipolar disorder. thingumabob samples of 10 parents (four couples and two mothers) of adult children were consultationed use the Burke/NCRCS Chronic rue questionnaire (Caregiver Version). Results showed that 8 out of 10 parents work throughd chronic sorrow and suggested that healthcare professionals could assist them by providing information about their childs illness and by involving them in the treatment process. (Georgene G. Eakes., 2004).A study was psychoanalyzed on mental di accent mark among Latino family caregivers of adult with schizophren ia. The interview was done by using Zarit Burden Scale. The answers shows that jr. caregiver age, pass up levels of caregivers education, and higher levels of the patients mental illness symptoms were predictive of higher levels of caregivers depressive symptoms. Caregivers perceived burden mediated the relation between patients psychiatric symptoms and caregivers depression. (Sandy. M. Magana., 1997). consort to Ascher-Svanum and Sobel the comparative study was conducted to study the caregivers of mentally ill relatives to explore the relationship between gender and perceived levels of burden. Ninety-seven caregivers (76 women, 21 men) were interviewed. Women were found to experience a greater sense of burden and frustration than men in caring for their mentally ill relatives. The authors concluded that women encountered a wide honk of difficulties centered on family and child rearing. (Gloria Denise Mays.,1989).A study explores the influences of selected social and psychologica l factors that are associated with perceived caregiver focusing among 263 primary caregivers of the elderly in Allahabad City in northern India. The results indicate that although male caregivers perceived air depends only on the size of the role overload, female caregivers perceived stress depends on the interrelationship between the size of the role overload and affection to Asian cultural norms. (Rashmi Gupta.,2010).Literature Related to Coping measures to Reduce caregivers stressA study revealed primary caregivers with more active act strategies perceive low level burden. This findings suggest the nurses to derive problem foc apply coping strategies for the caregivers. (Schultz, R.Beach., 1999)A analytical study conducted at Iran to identify caregivers at attempt for adverse health effects associated with care giving, the stress, coping, and health. The sample size used was 500 primary caregivers of patients with bipolar disorder. The results shows burdened caregivers had less coping levels, lower mastery and social support. Effective and stigmatized groups had better health outcomes and less serve well use than the burdened group over time stigmatized caregivers had poorer self-care than effective caregivers. (Perlick, D.A.., 2008).A descriptive study was examined the effectiveness of a stress relief chess opening for primary caregivers of adolescents with intellectual disability (ID) at Taiwan. Seventy-seven primary caregivers of mickle with ID were selected the study, which involved participation in one stress management shop class (intervention group only) and both groups reading an education booklet on stress management. They found that 22.1% of caregivers in the study were at high risk of depressive stress and in need of mental health consultation this prevalence was closely six times that of the general population. The study results show that a personal workshop is an effective way to decrease levels of depressive stress. (Hu, J., 2010). The buff study was conducted to assess the level of stress experienced by caregivers of brain tumor patients and to examine both their interest in and preferences for stress simplification programs at join Carolina in USA. Convenience sampling technique was used. The sample size is 60 adult caregivers. The study examined the caregivers level of stress, beliefs, past experiences, and preferences in regard to stress reduction programs. A seventy two percent of the caregivers reported high-flown stress levels , eighty seven percent caregiver believed that stress reduction techniques can help reduce stress ,eighty one percent caregiver were interested in selecting about programs to reduce stress . Overall, threescore five caregivers wanted to receive information about stress reduction programs and seventy three percent caregivers were interested in programs such as exercise to reduce stress. Overall, fourty four percentages of caregivers were interested in participating in the v arious stress reduction programs presented to them in this study. These data provide and evidence that caregivers experience elevated levels of stress and are willing to learn more about and participate in programs to reduce stress .(Keir,S.T.,2007).The descriptive study was to examine the effects of medicinal drug, progressive muscle relaxation (PMR), and music combined with progressive muscle relaxation on the reduction of anguish, fatigue, and service of timberland of life in family hospice caregivers at university of Kansas in USA. Sample size is 32 .The duration of study was 2 weeks. Paired t test indicated that the control and PMR group exhibited a significant difference in pre and posttest pure tone of life scores. Results shows that a significant correlation between anxiety and quality of life, anxiety and fatigue, fatigue and quality of life. (Choi,Y.K.,2010).A mail survey was conducted using a representative sample of 998 employed Chicago residents who provided infor mal care for at least one person. Ordinary least squares regression models were computed to examine the relationship between caregiver burden and drinking outcomes. Results suggest that caregivers who experience social and emotional burdens related to care giving are at risk for problematic alcohol use and warrant attention from health care and mental health service professionals. (Rosependa, K.M., 2010).A comparative study conducted in Australia to investigate the relationship between depression, nutritional risk and dietetic intake in a population of older caregivers. Mailed questionnaire with sub group participating in a home based interview was used. Seventy-six community dwelling caregivers aged 50 years or over from Victoria, Australia. The data collected related to weight, height, arcminutes of care, depressive symptoms, nutritional risk and appetite, dietetic intake and shopping, cooking and meal consumption habits. Results shows thirty two percent of caregivers had depre ssive symptoms, twenty one percent were at risk of malnutrition, and twenty one percent reported their appetite was bad. Caregivers with depressive symptoms (32%) compared to those with no depressive symptoms (53%) had a poorer appetite (p 0.05). Of the 20 caregivers who participated in the home interview, 25% reported they ate their meals alone. A result suggests older caregivers had depressive symptoms, were at risk of malnutrition and had poor appetites, although the majorities were overweight or obese. (Torres.S.J.,2010).A randomized comparative trial was undertaken comparing yoga with relaxation in southwestward Australia. One hundred and thirty-one subjects with mild to moderate levels of stress. One hour sessions of relaxation or hatha yoga for 10 weeks .Following the 10 week intervention stress, anxiety and quality of life scores meliorated over time. Yoga was found to be as effective as relaxation in reducing stress, anxiety and improve health status. Yoga was more effe ctive than relaxation in improving mental health. Vitality, social function and mental health. Yoga appears to provide a like improvement in stress, anxiety and health status compared to relaxation.(Smith, C., 2007).A pilot study of a yoga and meditation intervention for dementia caregiver stress. 12 older female dementia patient family caregivers were participated. This study planned to help caregivers cope with stress. Pre test and post test revealed statistically significant reductions in depression and anxiety and improvements in perceived self-efficacy. These findings suggest that yoga and meditation whitethorn be a feasible and effective intervention for family caregivers and may improve affect, coping, physical well-being, and stress management.(Waelde, L. C.,2004).