This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...) (The Free Press, New York)) and the Defining Issues Test (DIT) (Rest: 1979, Development in Judgment Moral Issues (University of Minnesota Press, Minneapolis, MN)) to164 graduating accounting students enrolled in capstone courses at two universities in the Northeastern United States. As potential entrants into the accounting profession, these subjects bring their values and moral reasoning to bear on attitudes and behaviors in the workplace. We find a highly significant inverse relationship between “Conformity” values and principled moral reasoning (i.e., those who prefer Conformity values have lower levels of moral reasoning). However, we also find that accounting students as a group do not prefer Conformity values above other values such as Self-actualization and Idealism, and we find positive relationships between Self-actualization and Idealism values and moral reasoning. Implications for values and ethics research are discussed. (shrink)

This book brings together eleven case studies of inductive risk-the chance that scientific inference is incorrect-that range over a wide variety of scientific contexts and fields. The chapters are designed to illustrate the pervasiveness of inductive risk, assist scientists and policymakers in responding to it, and productively move theoretical discussions of the topic forward.

Les États cheminent entre concurrence et convergence, les entreprises trans-nationales entre opportunisme et autorégulation. Il est futile d’imaginer qu’un ordre unifié et stable émerge de cette tension. Le monde normatif des entreprises transnationales doit plutôt être compris en appréhendant la direction de ses changements, et non pas en cher-chant à trouver un état d’équilibre. Pour l’auteur, les convections essentielles relèvent tant des efforts des États pour ajuster leur pouvoir normatif et promouvoir leur attractivité dans un monde globalisé, que de la (...) perméabilité croissante des entreprises et de leurs dirigeants à certains objectifs sociétaux qui vont au-delà du juridique et qui viennent se rajouter à la performance financière comme indicateurs complémentaires de la vitalité d’une entreprise. (shrink)

Philanthropic giving among leaders is often assumed to be an expression of ethical leadership in both academic and media discourses; however, this assumption can overlook the ways in which philanthropy produces and is underpinned by inequality. In order to extend current understandings of ethical leadership, this study employs a critical discourse analytic approach to examine how the link between philanthropy and ethical forms of leadership is verbally and visually constructed in the media. Based on the analysis, the article demonstrates how (...) the construction of Australian philanthropists as ethical leaders is achieved through their representation via three paradoxical identities: Aristocratic Battlers; Caring Controllers; and Publicity-Shy Celebrities. These discourses are mediated by Australian cultural norms and serve to conceal yet ultimately reinforce social and economic inequality. The article proposes that a critical discursive approach to understanding leadership ethics can help to explore the hidden or adverse effects of ostensibly ethical practices. (shrink)

Research focusing on the relationship between measures of Corporate Social Responsibility and company financial performance has led to mixed results in the North American context. In addition, the ethical attitudes and approaches toward CSR investments of both companies and rating agencies are not necessarily the same in Europe and the United States. In this study, we use CSR ratings issued by a major European CSR ratings agency to examine in a bi-directional manner the relationships between CSR ratings and financial performance (...) in the European context. By bi-directional, we mean an examination of the relationship between prior CSR ratings and subsequent accounting and financial performance and reciprocally, the impact of accounting and financial performance of year N − 1 on CSR ratings of year N. Our principal findings are: the greater the market capitalization of a company, the higher the Vigeo rating, the higher the risk of the company, the lower the Vigeo rating, and the greater the stock market return of a company, the lower the Vigeo rating. Based on these findings, we propose a concept of “political visibility” pursuant to which enterprises of a greater size are exposed to greater pressure to conform to norms of socially acceptable behavior, a concept of “priorities” in which enterprises that have resolved their most urgent financial needs have a greater ability to invest in CSR, a concept of “rating downgrading” which reveals the sanctioning role of the rating agency from an ethical standpoint. (shrink)

Despite the challenges associated with virtually mediated communication, remote collaboration is a defining characteristic of online multiplayer gaming communities. Inspired by the teamwork exhibited by players in first-person shooter games, this study investigated the verbal and behavioral coordination of four-player teams playing a cooperative online video game. The game, Desert Herding, involved teams consisting of three ground players and one drone operator tasked to locate, corral, and contain evasive robot agents scattered across a large desert environment. Ground players could move (...) throughout the environment, while the drone operator’s role was akin to that of a “spectator” with a bird’s-eye view, with access to veridical information of the locations of teammates and the to-be-corralled agents. Categorical recurrence quantification analysis was used to measure the communication dynamics of teams as they completed the task. Demands on coordination were manipulated by varying the ground players’ ability to observe the environment with the use of game “fog.” Results show that catRQA was sensitive to changes to task visibility, with reductions in task visibility reorganizing how participants conversed during the game to maintain team situation awareness. The results are discussed in the context of future work that can address how team coordination can be augmented with the inclusion of artificial agents, as synthetic teammates. (shrink)

Most accounts of the history of autism begin with the Johns Hopkins psychiatrist Leo Kanner's classic 1943 paper, "Autistic Disturbances of Affective Contact," an article with unforgettable case descriptions of 11 children whose features differed "so markedly and uniquely from anything reported so far" as to merit a new syndrome. It is less often noted that in the same paper, Kanner described an image of the stereotypical parent of the autistic child that was every bit as striking. "They all," he (...) noted in a boldly italicized sentence, "come of highly intelligent families". Most fathers had doctoral degrees, nine of the 11 mothers were college graduates, and the extended families included an... (shrink)

The first comprehensive collection of the work of Richard Rorty, The Rorty Reader brings together the influential American philosopher’s essential essays from over four decades of writings. Offers a comprehensive introduction to Richard Rorty's life and body of work Brings key essays published across many volumes and journals into one collection, including selections from his final volume of philosophical papers, Philosophy as Cultural Politics ) Contains the previously unpublished essay, “Redemption from Egotism” Includes in-depth interviews, and several revealing (...) autobiographical pieces Represents the fullest portrait available today on Rorty’s relationship with American pragmatism and the trajectory of his thought. (shrink)

When I started the book, I thought that if there are beliefs, then they are brain states. I still believe that. I express three caveats about the book.

Cognitive Science, Volume 46, Issue 6, June 2022.

Comparisons between morality and other 'companion' disciplines - such as mathematics, religion, or aesthetics - are commonly used in philosophy, often in the context of arguing for the objectivity of morality. This is known as the 'companions in guilt' strategy. It has been the subject of much debate in contemporary ethics and metaethics. This volume, the first full length examination of companions in guilt arguments, comprises an introduction by the editors and a dozen new chapters by leading authors in the (...) field. They examine the methodology of companions in guilt arguments and their use in responding to the moral error theory, as well as specific arguments that take mathematics, epistemic norms, or aesthetics as a 'companion', and the use of the companions in guilt strategy to vindicate claims to moral knowledge. Companions in Guilt Arguments in Metaethics is essential reading for advanced students and researchers working in moral theory and metaethics, as well as those in epistemology and philosophy of mathematics concerned with the intersection of these subjects with ethics. (shrink)

Memory is everywhere in Blade Runner 2049. From the dead tree that serves as a memorial and a site of remembrance (“Who keeps a dead tree?”), to the ‘flashbulb’ memories individuals hold about the moment of the ‘blackout’, when all the electronic stores of data were irretrievably erased (“everyone remembers where they were at the blackout”). Indeed, the data wiped out in the blackout itself involves a loss of memory (“all our memory bearings from the time, they were all damaged (...) in the blackout”). Memory, and lack of it, permeates place, where from the post-blackout Las Vegas Deckard remembers it as somewhere you could “forget your troubles.” Memory is a commodity, called upon and consumed by the Wallace Corporation, purchased from the memory-maker, Dr Ana Stelline, who constructs and implants “the best memories” in replicants so as to instil in them real human responses. Memory is ubiquitous in Blade Runner 2049, involving humans, replicants, objects, and machines. Even “God,” we are told, “remembered Rachael.” Nowhere, though, is the depiction of memory more important than in the attempt to solve a question of identity. Officer K has a memory of his past. Even though he knows it is an implant, it is a memory he is emotionally attached to, frequently narrating it to Joi, his digital girlfriend. But it is a memory that starts to puzzle and trouble him. When K discovers the remains of a dead replicant, a female NEXUS-7, he uncovers a secret—this replicant was pregnant and died during childbirth, a discovery that could “break the world.” K is charged with hunting down the child and making the problem disappear. Yet as K starts seeking answers to the question of the child’s identity he gets inextricably caught up in the mystery. Is he merely Officer K, or is he Joe, the miracle child of Rachael and Deckard? The answer to this question hinges on K’s memory. But is the memory genuine? Is the memory his? Blade Runner 2049 encourages us to think deeply about the nature of memory, identity, and the relation between them. Indeed, the film does not just serve as a starting point for thinking about philosophical issues related to memory and identity. Rather, as we show in this chapter, the film seems to offer a view on these philosophical issues. Blade Runner 2049 offers us a view of memory as spread out over people, objects, and the environment, and it shows us that memory’s role in questions of identity goes beyond merely accurately recalling one’s past. Identity depends not on memory per se, but partly on what we use memory for. (shrink)

Reciprocity has been seen as an important notion for anthropologists studying economic and social relations, and this volume examines it in connection with Greek culture from Homer to the Hellenistic period.

Surveys over the last twenty years have seen an ever-growing number of Americans disclaim religious affiliations and instead check the "none" box. In the first sociological exploration of organized secularism in America, Richard Cimino and Christopher Smith show how one segment of these "nones" have created a new, cohesive atheist identity through activism and the creation of communities. According to Cimino and Smith, the new upsurge of atheists is a reaction to the revival of religious fervor in American (...) politics since 1980. Feeling overlooked and underrepresented in the public sphere, atheists have employed a wide variety of strategies-some evangelical, some based on identity politics-to defend and assert themselves against their ideological opponents. These strategies include building and maintaining communities, despite the absence of the kinds of shared rituals, texts, and laws that help to sustain organized religions.Drawing on in-depth interviews with self-identified atheist, secularist, and humanist leaders and activists, as well as extensive observations and analysis of secular gatherings and media, Cimino and Smith illustrate how atheists organize and align themselves toward common goals, and how media-particularly web-based media-have proven invaluable in connecting atheists to one another and in creating a powerful virtual community. Cimino and Smith suggest that secularists rely not only on the Internet for community-building, but on their own new forms of ritual.This groundbreaking study will be essential reading for anyone seeking to understand the growing atheist movement in America. (shrink)

Gott denken: Diese Aufgabe zielt in die Mitte der Philosophie – und eben dieser Aufgabe widmet sich dieses Buch: einem Kompendium der europäischen Religionsphilosophie und ihrer wichtigsten Fragestellungen unter historischen wie systematischen Aspekten. Am Beginn des Bandes findet sich der hier erstmals veröffentlichte Habilitationsvortrag des bedeutenden deutschen Religionsphilosophen Richard Schaeffler – dem dieses Buch gewidmet ist – über Anselm von Canterbury und seinen Widersacher Gaunilo von Marmoutiers. Schaeffler geht der Frage nach, die vor und nach Anselm der Philosophie keine (...) Ruhe gelassen hat: Können wir in unserem Denken zu einer Vergewisserung des Daseins Gottes finden? Wie ein roter Faden zieht sich das Ringen mit dieser Ungewissheit, ob und wie im Denken eine Vergewisserung Gottes möglich ist, durch die Geschichte der europäischen Philosophie. Eben das ist die Leitfrage auch dieses Buches: Welche Bedeutung hat Gott für unser Denken und in unserem Denken? Ist das möglich: zu denken, ohne Gott zu denken? Der InhaltDie Kontroverse zwischen Anselm von Canterbury und Gaunilo von Marmoutiers: zur Frage nach der Vertretbarkeit des Daseins Gottes im Denken • Geschichtliche Bezüge • Gott erkennen und erfahren? • Gott: effabile et ineffabile – sagbar und doch unsagbar • Zur programmatischen Idee einer rationalen Theologie • Etsi Deus daretur – aut non daretur Die HerausgeberChristoph Böhr ist Professor für Philosophie an der Hochschule Heiligenkreuz/Wien. Hanna-Barbara Gerl-Falkovitz ist Professorin em. für Religionsphilosophie an der TU Dresden sowie Vorstand des Europäischen Instituts für Philosophie und Religion an der Hochschule Heiligenkreuz/Wien. (shrink)

There is little information about the content of ethics consultations in pediatrics. We sought to describe the reasons for consultation and ethical principles addressed during EC in pediatrics through retrospective review and directed content analysis of EC records at St. Jude Children's Research Hospital. Patient-based EC were highly complex and often involved evaluation of parental decision making, particularly consideration of the risks and benefits of a proposed medical intervention, and the physician's fiduciary responsibility to the patient. Nonpatient consultations provided guidance (...) in the development of institutional policies that would broadly affect patients and families. This is one of the few existing reviews of the content of pediatric EC and indicates that the distribution of ethical issues and reasons for moral distress are different than with adults. Pediatric EC often facilitates complex decision making among multiple stakeholders, and further prospective research is need.. (shrink)

In the United States, food banks served an estimated 46 million people in 2015. A combination of government policy reforms and political economic trends contributed to the rising numbers of individuals relying on private food assistance in the US, the United Kingdom and other high-income countries. Although researchers frequently map urban food environments, this project is one of the first to map private food assistance and potential need at the census-tract scale. We utilize Geographic Information Systems, demographic data, and food (...) assistance locations to develop a rapid assessment tool that could support food banks, pantries, soup kitchens, and government agencies that seek to answer the question of whether people with the greatest need have food distribution sites in close proximity. We define access based on distance and then calculate potential food insecurity using either poverty rates or a food insecurity index. We apply these methods in a case study analysis of Santa Clara County, California. Our findings suggest that food assistance distribution locations match the areas of potential need in more than 80% of urban census tracts. However, there are several potentially underserved locations and populations that could benefit from new food assistance operations. The poverty and index-based approaches show significant spatial overlap in mapped areas of high food insecurity and low access. The poverty only approach produces a higher estimate of food insecurity rates, is easier to calculate, and draws attention to the need to address poverty as a root cause of hunger. (shrink)

Over the past 40 years, the sense of place concept has been well-established across a range of applications and settings; however, most theoretical developments have ‘privileged the slow’. Evidence suggests that place attachments and place meanings are slow to evolve, sometimes not matching material or social reality (lag effects), and also tending to inhibit change. Here we present some key blind spots in sense of place scholarship and then suggest how a reconsideration of sense of place as ‘fast’ and ‘slow’ (...) could fill them. By this, we mean how direct and immediate perception-action processes presented in affordance theory (resulting in immediately perceived place meanings) can complement slower forms of social construction presented in sense of place scholarship. Key blind spots are that sense of place scholarship: 1) rarely accounts for sensory or immediately perceived meanings; 2) pays little attention to how place meanings are the joint product of attributes of environmental features and the attributes of the individual; and; 3) assumes that the relationship between place attachment and behaviour is linear and not constituted in dynamic relations among mind, culture and environment.. We show how these blind spots can begin to be addressed by reviewing key insights from affordance theory, and through the presentation of applied examples. We discuss future empirical research directions in terms of: 1) how sense of place is both perceived and socially constructed; 2) whether perceived and socially constructed dimensions of place can relate to one another when perceived meanings become unsituated, and; 3) how place attachment may change over different stages of the life course based upon dynamic relationships between processes of perception-action and social construction. We conclude with insights into how processes of perception-action and social construction could be included in the design and management of urban landscapes. (shrink)

Multiple-vote majority rule is a procedure for making group decisions in which individuals weight their votes on issues in accordance with how competent they are on them. When individuals are motivated by the truth and know their relative competence on different issues, multiple-vote majority rule performs nearly as well, epistemically speaking, as rule by an expert oligarchy, but is still acceptable from the point of view of equal participation in the political process.Send article to KindleTo send this article to your (...) Kindle, first ensure [email protected] is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about sending to your Kindle. Find out more about sending to your Kindle. Note you can select to send to either the @free.kindle.com or @kindle.com variations. ‘@free.kindle.com’ emails are free but can only be sent to your device when it is connected to wi-fi. ‘@kindle.com’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply. Find out more about the Kindle Personal Document Service.A CASE FOR MULTIPLE-VOTE MAJORITY RULEVolume 9, Issue 1Richard Bradley and Christopher ThompsonDOI: https://doi.org/10.1017/epi.2011.5Your Kindle email address Please provide your Kindle [email protected]@kindle.com Available formats PDF Please select a format to send. By using this service, you agree that you will only keep articles for personal use, and will not openly distribute them via Dropbox, Google Drive or other file sharing services. Please confirm that you accept the terms of use. Cancel Send ×Send article to Dropbox To send this article to your Dropbox account, please select one or more formats and confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about sending content to Dropbox. A CASE FOR MULTIPLE-VOTE MAJORITY RULEVolume 9, Issue 1Richard Bradley and Christopher ThompsonDOI: https://doi.org/10.1017/epi.2011.5Available formats PDF Please select a format to send. By using this service, you agree that you will only keep articles for personal use, and will not openly distribute them via Dropbox, Google Drive or other file sharing services. Please confirm that you accept the terms of use. Cancel Send ×Send article to Google Drive To send this article to your Google Drive account, please select one or more formats and confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about sending content to Google Drive. A CASE FOR MULTIPLE-VOTE MAJORITY RULEVolume 9, Issue 1Richard Bradley and Christopher ThompsonDOI: https://doi.org/10.1017/epi.2011.5Available formats PDF Please select a format to send. By using this service, you agree that you will only keep articles for personal use, and will not openly distribute them via Dropbox, Google Drive or other file sharing services. Please confirm that you accept the terms of use. Cancel Send ×Export citation Request permission. (shrink)

Dictionary-making is an increasingly important avenue for cultural preservation and maintenance for Aboriginal people. It is also one of the main jobs performed by linguists working in Aboriginal communities. However, current tools for making dicitionaries are either not specifically designed for the purpose (Word, Nisus), with the result that dictionaries written in them are difficult to maintain, to keep consistent, and to manipulate automatically, or are too complex for many people to use (Shoebox), and are thereby wasted as potential resources. (...) Moreover, neither of these sets of tools provides a suitable user interface for people who simply want to browse or find words in a dictionary. We set out to design a dictionary 'template', written in software that was easy (and fun!) for people to use, and that maintained a consistent relationship among the information in the dictionary. (shrink)

This book presents, for the first time in English, two studies by Salvatore I. Camporeale on the fifteenth-century thinker Lorenzo Valla. Camporeale’s work offers new perspectives on Valla, in terms of both content and method.

Do dissociations imply independent systems? In the memory field, the view that there are independent implicit and explicit memory systems has been predominantly supported by dissociation evidence. Here, we argue that many of these dissociations do not necessarily imply distinct memory systems. We review recent work with a single-system computational model that extends signal-detection theory (SDT) to implicit memory. SDT has had a major influence on research in a variety of domains. The current work shows that it can be broadened (...) even further in its range of application. Indeed, the single-system model that we present does surprisingly well in accounting for some key dissociations that have been taken as evidence for independent implicit and explicit memory systems. (shrink)

We present a new modeling framework for recognition memory and repetition priming based on signal detection theory. We use this framework to specify and test the predictions of 4 models: (a) a single-system (SS) model, in which one continuous memory signal drives recognition and priming; (b) a multiple-systems-1 (MS1) model, in which completely independent memory signals (such as explicit and implicit memory) drive recognition and priming; (c) a multiple-systems-2 (MS2) model, in which there are also 2 memory signals, but some (...) degree of dependence is allowed between these 2 signals (and this model subsumes the SS and MS1 models as special cases); and (d) a dual-process signal detection (DPSD1) model, 1 possible extension of a dual-process theory of recognition (Yonelinas, 1994) to priming, in which a signal detection model is augmented by an independent recollection process. The predictions of the models are tested in a continuous-identification-with-recognition paradigm in both normal adults (Experiments 1–3) and amnesic individuals (using data from Conroy, Hopkins, & Squire,2005). The SS model predicted numerous results in advance. These were not predicted by the MS1 model, though could be accommodated by the more flexible MS2 model. Importantly, measures of overall model fit favored the SS model over the others. These results illustrate a new, formal approach to testing theories of explicit and implicit memory. (shrink)

The notion and practice of critical thinking (CT) has moved from its speculative formation by John Dewey to a standard element in teacher education curricula and standards. In the process, CT has narrowed its focus to the analysis and articulation of logical thought, and lost transformative value. In this paper, we examine the conception and implementation of CT in three teacher education domains primarily in the United States–music, media and information literacy, and social studies–asking how CT has deformed education in (...) those domains, and how domain-specific approaches could reinvigorate CT. We further suggest refocusing the purpose of CT in teacher education on accomplishing transformative education for equity in school and society, by implementing a critically reflective, transformative praxis based on the insights of domain-specific approaches to CT. (shrink)

In this article we evaluate Jesus Centered Leadership, a new concept that has emerged in the realm of spirituality and business management. JCL questions the “Christianity” of Christian business leadership, and proposes principles for ethical leadership that provide a truer representation of the teachings and traits of Jesus. We consider these principles and contribute principles of our own, thereby providing an alternative approach to JCL that remains consistent with the JCL message of morality but addresses issues that offer greater opportunities (...) for adoption within existing business and institutional models. (shrink)