Search

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Over the past decade, the government of the Republic of Korea showed a puzzling attitude towards foreign policy signalling. Seoul did not demand costly signals from Beijing and Pyongyang to ascertain their cooperative intents. Moreover, Seoul showed eagerness to unilaterally send the rivals costly signals to convey its intention to cooperate. We aim to explain Seoul's engagement in unreciprocated costly signalling that diverges from mainstream theoretical expectations. We argue that the unreciprocated signalling stemmed from Seoul's belief that Beijing and Pyongyang might not know its own cooperative intent, whereas the latter two countries' cooperative intents were already sufficiently clear to Seoul. Therefore, Seoul reasoned that sending costly signals was crucial to convince Beijing and Pyongyang of its trustworthiness whereas such signals from the rivals were unnecessary. To support this argument, we draw on interviews with senior Republic of Korea officials, along with primary and secondary documents available in Korean and English. [ABSTRACT FROM AUTHOR]

Community currencies (CCs) are common social economy instruments for aligning market transactions with social commitments. They change incentives, encouraging trade within the CC network, but may also symbolize and thereby amplify users' commitment to social values of solidarity and cooperation. The behavioral effect of the second channel, moreover, is clouded by endogenous use of the CC: commitment encourages use, but does use also trigger commitment? We disentangle the direction of causality with a lab-in-the-field ultimatum game experiment, which confronts participants with a choice between more or less competitive responses. By exogenously varying the currency in which the game is played (CC or euros), we isolate the causal effect of the CC on behavior. Self-declared regular users of the currency are less competitive when playing in the CC than when playing in euros. This is not due to unobserved differences in the individuals, because when playing in euros, their behavior is the same as non-users'. Nor is it due to non-convertibility of the CC, as non-users' behavior is not affected by the currency. We therefore isolate the CC as a "trigger of cooperativeness" for those who have a base-level of commitment to it. [ABSTRACT FROM AUTHOR]

This paper furthers the literature on intercultural im/politeness by investigating the phenomenon of language choice in multilingual contexts. We investigate how choosing one language over another in contexts where two or more language codes are available can stem from concerns for maintaining or asserting politeness-related norms, and how unexpected or undesired language choices can lead to negative evaluations on the part of the interlocutor. We address these questions via the analysis of narratives collected in oral (76 narratives) and written (96 narratives) forms from members of the Korean community in Australia. The interviews focussed on participants’ experiences in service encounters where a Korean customer interacts with a Korean service provider. Despite both parties being Korean speakers, our analysis shows that participants are actively engaged in choosing whether to use Korean or English, and that such choices are motivated by complex and competing moral orders, linked to wider linguistic ideologies. Choosing Korean is tied up with moral orders connected to community membership and upkeeping Korean-style norms of social interactions. Meanwhile, English indexes notions of equality, and attempts to push back against traditional notions of Korean sociality. Ultimately, the negotiation of language choice ties in with the contested nature of im/politeness in intercultural contexts. [ABSTRACT FROM AUTHOR]

Directed networks are essential for representing complex systems, capturing the asymmetry of interactions in fields such as neuroscience, transportation, and social networks. Directionality reveals how influence, information, or resources flow within a network, fundamentally shaping the behavior of dynamical processes and distinguishing directed networks from their undirected counterparts. Robust null models are crucial for identifying meaningful patterns in these representations, yet designing models that preserve key features remains a significant challenge. One such critical feature is reciprocity, which reflects the balance of bidirectional interactions in directed networks and provides insights into the underlying structural and dynamical principles that shape their connectivity. This paper introduces a statistical mechanics framework for directed networks, modeling them as ensembles of interacting fermions. By controlling the reciprocity and other network properties, our formalism offers a principled approach to analyzing directed network structures and dynamics, introducing new perspectives and models and analytical tools for empirical studies. [ABSTRACT FROM AUTHOR]

We visit significant historical steps in quantum collision physics that make photoionization time delay measurable, especially considering the time-reversal symmetry in related processes. The works of A. Ravi P. Rau and Ugo Fano inspire key ideas presented in this article. [ABSTRACT FROM AUTHOR]

Service-learning (SL) represents one of the actions for community engagement institutionalisation and a way to achieve the teaching and learning objectives of the university and answer local organisations' needs identified by the community. Studies on the benefits and impacts of service-learning experiences among community partners (rather than students) are rare, especially in higher education and European settings. This study therefore drew on semi-structured interviews with community partners in higher education in three European countries – Italy, Spain, and Slovakia to explore their motivations to join, experiences of, and perspectives on service-learning effects (including organisational empowerment, reciprocity, and civic responsibility). This paper contributes to developing understandings of specific aspects of community partners' service-learning experiences by exploring the role of reciprocity, how it is oriented and how it relates to the perceived impact of service-learning on community partners' organisations, their motivations to join SL, and the organisational empowerment that SL can underpin. Consideration is also given to the space allowed to promote a sense of civic responsibility within the experience. Five research questions were posited: 1: How do community partners perceive reciprocity? Does this perception change over time? 2: What are the perceived SL effects for community partners? 3: What are the community partners' motivations for joining SL? 4: What are the effects of SL on community partners' organisational empowerment? 5: To what extent do community partners perceive that SL can promote civic responsibility among university students? [ABSTRACT FROM AUTHOR]

The prevalence of virtual brand communities and the knowledge sharing occurring throughout these populations has become a staple of both business and consumer online realities. Expanding work on personal motivations, and guided by self-determination theory, this research explores autonomous and relatedness motivations that drive individual knowledge sharing within online communities. The authors argue that such knowledge sharing can be fostered by many drivers, including self-presentation factors, brand community engagement elements, user attitude toward the brand, user reputation, size of community network, and reciprocity from other community members. Analysis was conducted using data collected longitudinally from 2866 club members of Xiaomi's online MI User Interface community in China. Results reveal that personal signature, post length, online time, login frequency, brand attitude, reputation, online social network, and reciprocity all positively affect individual knowledge sharing within the virtual brand community, while the use of picture posts may have adverse effects and impact knowledge sharing negatively. [ABSTRACT FROM AUTHOR]

This study examines the impact of public disclosure of tax information on tax compliance using simulation experiments utilizing agent-based modeling. We investigate two scenarios: (i) partial disclosure, in which tax returns and audit results are made public without taxpayer identities, and (ii) full disclosure, in which this information is publicized with taxpayer identities. Our simulation results reveal that in the partial disclosure scenario, the effect on tax compliance is contingent upon the social state of individual moral values regarding tax payment. Specifically, partial disclosure has a positive impact on tax compliance when taxpayers exhibit a relatively strong moral consciousness and a negative impact when their moral consciousness is weak. In the full disclosure scenario, when the moral consciousness of the population is sufficiently weak, the average reported income decreases despite the positive effect of the naming-and-shaming policy on tax compliance. [ABSTRACT FROM AUTHOR]

There is growing recognition of the importance of reciprocity between researchers and those involved in or affected by research, especially in sensitive field contexts such as disaster settings. Minimal applied guidance exists for researchers about how to practice reciprocity, however, resulting in several questions that have yet to be explored: What are the key considerations for practicing reciprocity in research? What potential unintended consequences should researchers be aware of when engaging in reciprocity? What practical strategies can help prepare researchers to engage in reciprocity and address challenges as they arise? Based on a systematic literature review—reflecting the shift of recent conceptions of reciprocity from transactional to more relational approaches—we offer a new, unifying definition of reciprocity as "an ongoing practice of critical reflection, relationship building, and exchange in which researchers are obligated to strive to produce mutual benefits for the people involved in or affected by the research process." To motivate the practice of reciprocity, we highlight three key benefits: cultivating trust, addressing power imbalances, and improving research relevance. Additionally, through qualitative analysis of 53 research reports, we develop a typology of reciprocity in hazards and disaster research that clarifies six specific forms reciprocity can take, including: (1) centering participants and communities; (2) being empathetic and mindful of participant diversity; (3) sharing research results; (4) improving research and research team processes; (5) supporting learning, career development, or institutions; and (6) offering compensation. Finally, we outline potential challenges to practicing reciprocity and conclude with practical strategies for enhanced ethical grounding and effectiveness. [ABSTRACT FROM AUTHOR]

Current studies of anti/‐natalism have been carried out mainly in the context of western philosophy. In this article, we offer a pro‐natalist view based on Confucian and Afro‐communitarian philosophy (Sino‐African ethics). Grounded in this Sino‐African perspective, we uphold that there is, at least, one reason to believe that not only is it morally permissible to procreate, but also that on some occasions, procreating is what morality prescribes. Specifically, we contend that, from a Sino‐African perspective, procreating sometimes is the best way to fulfil duties of reciprocity and care towards our parents. [ABSTRACT FROM AUTHOR]

What recourse do democrats have if a present generation uses democratic legal procedures to abrogate constitutional essentials, dissolving past commitments and denying future generations the fundamental freedoms and equalities it currently enjoys? In Sovereignty across Generations, Alessandro Ferrara responds to this issue by re-examining key concepts related to democracy, including sovereignty, constituent power, liberalism and constitutionalism. This review analyses Ferrara's theory of 'sequential sovereignty', which reconceives 'the people' as a body spanning generations and grounds it in the ideal of vertical reciprocity. Ferrara provides a sound normative framework for understanding transgenerational obligations and the unamendability of constitutional essentials. However, this review also identifies some limits to Ferrara's approach: his focus on implied unamendability risks creating a dissonance between legality and legitimacy, and his reluctance to fully engage with 'containment' creates a blind spot in democracy's self-defence. The review concludes that explicit unamendability and containment are consistent with Ferrara's theory of sequential sovereignty and provide a better safeguard for democracy across generations. [ABSTRACT FROM AUTHOR]

While recent years have seen a substantial increase in research on clientelism, nearly all of it pertains to clientelism as an electoral strategy. This paper offers a general stocktaking of our understanding of the key issues in how clientelism arises, performs and (perhaps) diminishes, drawing on electoral studies while recognizing that findings in this realm do not always generalize to others. The specific questions addressed are: (1) What are the commonalities between electoral and non-electoral clientelism, and in what respects is the former distinctive? (2) What is the salience of the "commitment problem"—uncertainty over the future performance of clientelist offers—in both electoral clientelism and clientelism in general? (3) Given that clientelism entails exchanges over status inequalities, what is its relevance for studies of prosocial and dominant/submissive behaviors, and vice versa? (4) How should we view the relationship between the extent of clientelist practices in a given society and its degree of social, political and economic development or institutionalization? (5) Does clientelism require voluntary participation, or can it accommodate aspects of coercion? (6) How should clientelism be viewed normatively according to commonly applied criteria? The paper concludes with a few issues that deserve greater attention in future research. [ABSTRACT FROM AUTHOR]

We describe a framework for random pairwise comparisons matrices, inspired by selected constructions related to the so called inconsistency reduction of pairwise comparisons (PC) matrices. In order to build up structures on random pairwise comparisons matrices, the set up for (deterministic) PC matrices for non-reciprocal PC matrices is completed. Basic concepts such as inconsistency indices and geometric mean method are extended to random pairwise comparisons matrices and completed by new notions which seem useful to us. Two procedures for (random) inconsistency reduction are sketched, based on well-known existing objects, and a fiber bundle-like decomposition of random pairwise comparisons is proposed. [ABSTRACT FROM AUTHOR]

In this article, we apply a social exchange theoretical approach to the study of rejection. We investigate how the explicit refusal and acceptance of offered resources affect reciprocal exchanges. We distinguish contexts with explicit communication of refusal from contexts in which refusal is uncommunicated or concealed and investigate how context and the actual experience of refusal affect reciprocal social exchange behaviors and the emergence of social bonds. We also examine the effects of contexts and experiences of communicated acceptance. Results of a controlled laboratory experiment show that the contextual possibility of refusal increases giving but nevertheless weakens emerging social bonds. Experiencing refusal increases self-isolation but also, under certain conditions, greater investment in alternative relationships. The contextual possibility of acceptance, on the other hand, has little effect on giving behaviors or social bonds. The experience of acceptance, however, may reduce partner switching. [ABSTRACT FROM AUTHOR]

Introduction: There are many recognised benefits of public involvement, including more relevant research. The COVID‐19 pandemic highlighted the existing health inequalities and disparities in access to care and treatment for under‐served groups, necessitating meaningful and sustainable approaches to engaging them in health research. However, there is limited guidance to suggest what groundwork and processes are necessary for initiating such projects. This paper outlines the practical approaches taken to initiate a community involvement project scheme and offers key recommendations from this work. Methods: The National Institute for Health and Care Research (NIHR) Health Protection Research Unit established a community involvement scheme in 2021, funding four community involvement projects enabling researchers to engage with under‐served communities. Reflections were captured through regular quarterly meeting group discussions, meeting notes and email correspondence. Results: The paper presents the steps taken to initiate a scheme that provided funding for a diverse range of projects working with under‐served communities. The projects demonstrated the value of allocating time to build relationships and trust, maintaining flexibility, and providing short‐term benefits such as remuneration and training to the community. Discussion: This paper has highlighted the need for research organisations to allocate funding and resources within their infrastructures for building trusting relationships with community leaders and communities. Conclusion: This paper has outlined the steps undertaken to engage with under‐served communities to bridge the gap between public health research and those communities. We present key recommendations to guide future initiatives aspiring to engage under‐served communities in health research. Patient or Public Contribution: Public contributors have been involved in all of the four community involvement projects mentioned in this paper. Two public contributors are also co‐authors and have provided input to the writing and review of this manuscript. [ABSTRACT FROM AUTHOR]

One of the persistent challenges for researchers engaging with Indigenous communities is ensuring they communicate with the right individuals to obtain the right information. In this article, I advocate for the use of Vakumuni vuku ni vanua (gathering wisdom of the land), incorporating the 3D veivosaki (meaningful conversation) and Butu vanua (transcendence walk). These methods present culturally appropriate techniques for fieldwork research in Fiji. This strategic integration aims to streamline the collection of relevant data, recognising the essential role Indigenous knowledge holders serve as guardians of the knowledge being explored. By adopting this thoughtful approach, the knowledge‐gathering process honours the independence and esteem of Indigenous communities. These innovative methods are deeply rooted in Indigenous values like veiwekani (relationship), veinanumi (reciprocity) and veimaroroi (stewardship), which hold significant importance for Indigenous people. [ABSTRACT FROM AUTHOR]

This paper examines the process through which perceived organisational support (POS) affects volunteers' affective commitment (AC) by investigating the mediating role of leader-member exchange (LMX) in the relationship between POS and AC of volunteers in five non-for-profit organisations in Queensland, Australia. Data collected from 213 participants with a cross-sectional survey questionnaire were analysed to validate the hypotheses. The result reveals that POS has a significant direct effect on volunteers' AC, as well as indirect significant effect through LMX. The results of the study provide new knowledge about the importance of a supportive workplace relationship between immediate supervisors and volunteers in enhancing volunteers' positive organisational experiences that would lead into higher loyalty and involvement. [ABSTRACT FROM AUTHOR]

The performing arts sector is in crisis as it confronts its reliance on unpaid immaterial labour and in-kind contributions by individual artists. Independent performing artists become good at balancing financial benefits with pleasure and esteem measures within their creative lives. However, the impacts of the COVID-19 pandemic have made it more and more challenging to sustain a sector that relies on this generosity. This article seeks to better understand the impact of the long-term reliance on the goodwill of independent artists on the artists themselves. It shares artists' stories and identifies the various types of labour that fall into the unpaid category for independent artists and artist-led companies producing dance and theatre in Melbourne, Australia. The article considers how the practitioner's body endures the cost of this labour as a somatic load and how this impacts their well-being, health and creative lives. [ABSTRACT FROM AUTHOR]

Drawing on Kant and Leibniz, this article coins the term stabilism, to refer to a particular philosophical tradition that emphasises order, stability and robustness within a political community. With the layer of transcendence and mysticism inherent in the arguments by Kant and Leibniz being stripped off, this notion offers a secularity-grounded conception of how human society may strive to establish harmony between and among individual beings. This article discusses how, in domestic politics, Confucius used social roles and status to argue for a harmonious, stable, and well-ordered society. Plato centred the core of his stabilist arguments on hierarchy, while in medieval European thought, the notion of pax et concordia also valorised this stabilism through their subscription to the notion of peace and concord. In international society of states, Rawls' notion of achieving order and stability through his extended version of justice, as well as Bell and Wang's prescription of two-dimensional reciprocity, has also offered us an illustration of how stabilism may manifest itself in international politics. In its final section, the article offers some possible critique on this notion of stabilism, where the implicit exclusion of contingency, luck or chance from the moral realm is discussed. [ABSTRACT FROM AUTHOR]

Purpose: We investigate how information about the refusal and acceptance of offered resources affects the distribution of benefits to self and others in reciprocal exchanges. We distinguish contexts that allow individuals to know whether offered benefits were accepted or refused from contexts that do not. In the process, we also examine how the perceived probability of possible refusal and the actual experience of refusal affect the distribution of benefits. Methodology: We conducted a controlled laboratory experiment. Findings: Results show people give more when the context allows them to discern whether offers were accepted or refused, but having information about the structure of the network, which may increase the perceived probability of overt rejection, erases this effect. Results also show that in contrast to contexts that inform individuals about the acceptance or refusal of offers, the actual experience of being refused depresses giving. Limitations and implications: This study examines giving behaviors in one specific network arrangement, leaving unanswered whether the findings reported here hold for larger, more complex networks. Future work should also examine how gender may affect giving behaviors in these contexts, with a particular focus on how it might affect responses to experiencing refusal. Originality: Refusal in reciprocity has been undertheorized and methodologically excluded from exchange studies. We acknowledge that offering a resource does not mean one will accept it and investigate how uncertainty about whether an offered resource will be accepted or refused affects how people distribute resources. We also consider and experimentally test how the perceived probability and the actual experience of being overtly refused affect the distribution of resources. [ABSTRACT FROM AUTHOR]

This paper analyzes the Traditional Ecological Knowledge (TEK) within the Arctic Cultural Circle by comparing three influential texts: the Russian travelogue Dersu, the Trapper (1923); the Canadian memoir People of the Deer (1952); and the Chinese novel The Last Quarter of the Moon (2005). By examining these texts, which depict the Indigenous cultures of the Nanai, the Ihalmiut, and the Ewenki, the study identifies shared ecological perspectives. These include an emphasis on the sacredness of nature, as seen in their animistic worship and spiritual connection to the environment; a holistic relationship between humans and nature, characterized by a wise and sustainable use of resources and a minimal sense of ownership; and a sense of reciprocity among all living beings, fostering mutual care and respect within the natural world. The paper further contends that the TEK of the circle offers valuable reference for addressing contemporary environmental and social challenges posed by climate change and biodiversity loss, particularly in the context of modernization and globalization. [ABSTRACT FROM AUTHOR]

This study addresses the question of why some decision‐makers and political elites in Chosŏn and the Republic of Korea (ROK) remained committed to the Ming Dynasty and the Republic of China (ROC) when the latter had declined in power. Based on the social psychological literature on righteousness, we explore this relationship through the lens of spontaneous and binding mechanisms. The former refers to voluntary help after reciprocity has been internalized as a duty, and the latter suggests that although individuals are reluctant to help, the fear of violating righteousness motivates continued commitment. Using the most‐different case design, this study finds supporting evidence from both the Chosŏn and the ROK periods. Specifically, Chosŏn loyalist officials insisted on aiding the weakened Ming and dethroned the rationalist King, Gwanghaegun. Moreover, those Korean elites who lived through the Korean Independence Movement and the Korean War emphasized diplomatic ties with the ROC even after the ROC lost its UN seat in 1971. By integrating social psychology and constructivism literature, the findings illuminate how the norms of righteousness shape decision‐makers' foreign policy and alliance commitment preferences. [ABSTRACT FROM AUTHOR]

Community engagement has been named a research priority by the National Institutes of Health, and scholars are calling for community engagement as an approach to address racism and equity in science. Robust community-engaged research can improve research quality, increase inclusion of traditionally marginalized populations, broaden the impact of findings on real-life situations, and is particularly valuable for underexplored research topics. The goal of this paper is to describe lessons learned and best practices that emerged from community engagement in a multi-institution population health research consortium. We describe how a foundation was laid to enable community-engaged research activities in the consortium, using a staged and stepped process to build and embed multi-level community-engaged research approaches.. We staged our development to facilitate (a) awareness of community engagement among consortium members, (b) the building of solidarity and alliances, and (c) the initiation of long-term engagement to allow for meaningful research translation. Our stepped process involved strategic planning; building momentum; institutionalizing engagement into the consortium infrastructure; and developing, implementing, and evaluating a plan. We moved from informal, one-time community interactions to systematic, formalized, capacity-building reciprocal engagement. We share our speed bumps and troubleshooting that inform our recommendations for other large research consortia-including investing the time it takes to build up community engagement capacity, acknowledging and drawing on strengths of the communities of interest, assuring a strong infrastructure of accountability for community engagement, and grounding the work in anti-racist principles.

Abstract We examine the generally accepted hypothesis that directed reciprocity is a powerful driver for cooperation. To do so, we consider a framework where agents situated on a circle network interact with their neighbors and have the choice to be egoistic, altruistic, or partially cooperative. We study the interaction between reciprocity, the likelihood that an agent reproduces value to the neighbor who has recently produced value for the agent, and inertia, the tendency of agents to repeat their previous choices even if other strategies are more successful. On the basis of extensive simulations, we conclude that for high levels of inertia, reciprocity enhances cooperation, while for low levels of inertia reciprocity rather subverts cooperation. For intermediate levels of inertia, we find a U-shaped effect. Reciprocity therefore interacts with the level of inertia in a non-monotonic fashion.

Purpose – This study proposes that reciprocity appeal may influence consumers helping behavior. The authors suggest that this influence depends on the target of reciprocity (direct vs. indirect), consumer–brand social distance (close vs. distant) and frequency of exposure to the appeal over time. Design/methodology/approach – This research was conducted through three experimental studies. They were carried out both through online experiment (Study 1) and in laboratory (Studies 2 and 3). Study 3 consisted of an experiment combined with longitudinal growth models, supporting the hypothesis that repetitive periods decrease reciprocity over time. Findings – The results demonstrate that consumers close to a brand become more prosocial toward the company when the reciprocity appeal is perceived as direct (vs. indirect). In contrast, the indirect reciprocity appeal influences consumers distant from the company. Furthermore, reciprocity appeal decreases consumer helping behavior over time, but indirect reciprocity appeal attenuates this negative effect only to close customers. Research limitations/implications – This research contributes to theory by showing that direct reciprocal appeals increase the helping behavior of close customers when company appeals are infrequently made. Originality/value – This research is the first to empirically investigate the efficiency of voucher campaigns. Furthermore, it innovates by exploring a situation of direct consumer reciprocity in which the consumer decides to help a company with an expectation, but no explicit requirement, that the company will reciprocate.

Purpose – School–university partnerships are important in teacher education to ensure PK-12 preservice teachers gain teaching experience prior to becoming teachers of record. Drawing on Ball and Cohen’s (1999) concept of “practice-based teacher education,” this three-year qualitative study examines the results of an intentionally reciprocal school–university partnership centered on a practice-based learning, field-based course. The following question guided this research: Having designed and facilitated a school–university partnership centered on reciprocity, what factors contributed to and/or took away from this commitment? Design/methodology/approach – The current study examined three data sources, namely: (1) seven semi-structured focus group interviews with a teacher educator, sixth-grade teachers (n = 4) and a principal; (2) eight question/answer sessions between preservice teachers and partnering secondary teachers and (3)one focus group between the two authors. Data were analyzed using reflexive thematic analysis. Findings – This study’s findings highlight the reciprocal nature of the school–university partnership, showcasing the positive outcomes and challenges faced by stakeholders. Clear communication and ongoing dialogue were identified as key elements to establishing and maintaining a reciprocal relationship. Additionally, emphasis on shared learning experiences between partners were found valuable and important to maintaining benefit to all partners. Relationship development also remained an important and positive outcome of this partnership. Additionally, there were challenges related to time, and schedule constraints were evident in the partnership. Moreover, ongoing reflection and a willingness to adjust and change based on experiences and lessons learned ensured participants recognized the importance of ongoing iteration and calibration to address challenges and enhance the partnership. Research limitations/implications – Because of the chosen research approach, the research results may lack generalizability. Originality/value – The paper includes implications for the development of other school–university partnerships that prioritize reciprocity, highlighting an often assumed, but not always examined, component necessary to the success of school–university partnerships.

Abstract Achieving more effective and equitable environmental conservation practices and policies involves shifting from a human‐centric, top‐down perspective of environmental conservation to a perspective that respects and cares for all living and non‐living beings. Many Indigenous Peoples from around the globe embody approaches to environmental care that are rooted in values such as responsibility, respect and reciprocity (a.k.a. relational values), which, through meaningful engagement and support of Indigenous self‐determination, can guide Western society towards a fundamental shift in perspective, practices and relationships. We conducted interviews and sharing circles with 40 individuals from 12 Indigenous communities across Canada to describe: (1) the values, teachings and customs that are inherent to the way Indigenous Peoples relate to and care for the Land, (2) how these values and practices have changed over time and (3) ways to create environmental initiatives that are rooted in Indigenous values. Generally, participants emphasized the critical link between people and place, and how this leads to environmental practices rooted in values such as respect, reciprocity, humility and responsibility. They also reflected on the negative impacts of colonialism, environmental change and modernization on their connections to the Land and opportunities to practice these values, but highlighted that cultural revitalization efforts have started to restore traditional values and practices. To create environmental initiatives that are rooted in important values, research participants called for building better relationships both with nature and with each other through nature. Ultimately, uplifting Indigenous values systems and, specifically, the ways Indigenous Peoples relate to and care for the natural world stands to heal our relationship with the Land and safeguard it into the future. Read the free Plain Language Summary for this article on the Journal blog.

In Anarchy, State, and Utopia, Robert Nozick made the argument that income redistribution violates the Kantian categorical imperative. Nozick’s retrospective enslavement argument is still used today in discussions about the moral justification of taxation. This article explicates four implicit premises of Nozick’s argument: the self-ownership principle, its fullness, the absence of restrictions on the appropriation of natural resources, and the absence of restrictions on the distribution of the fruits of cooperation. Without additional justification for each of these premises, Nozick’s argument cannot show that income redistribution violates the categorical imperative.

In Cuba, scarcity is an ever‐present reality due to more than six decades of socialist regime and consequent economic embargo. One of the coping strategies for people facing such adversity has been to develop great abilities to repair and reuse objects and materials. In a certain way, Cubans are like Lévi‐Straussian bricoleurs, or, better said, they are engineers who had to adjust their project because the universe of tools at their disposition was closed, leading them to make do with the less they are provided with. Indeed, they create objects by repairing and reusing parts and materials, and by doing so, they refer to specific concepts like inventing, innovating, adapting, and recycling. Many of the practices, apart from being a way of earning a living, directly depend on the recovery of discarded elements and are therefore part of a complex economy that involves waste, which, once recovered, becomes a resource again. This article focuses on how social actors regulate and negotiate access to remunerative knowledges related to waste, what I call wastecrafts. Drawing on anthropological literature about gift giving and sharing, I reflect on how the transmission of practices related to waste takes place in Havana. My argument is that practices of reciprocity, sharing, and, in some cases, stealing the art coexist and are all to understand within the emic ideas of inventar, luchar, and sobrevivir. [ABSTRACT FROM AUTHOR]