This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors' ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U. S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an (...) impact on intention to engage in the behaviours. Country was also found to have a significant impact, with U. S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed. (shrink)

This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors’ ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U.S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an impact (...) on intention to engage in the behaviours. Country was also found to have a significant impact, with U.S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed. (shrink)

Theology after Heidegger must take into account history and language as constitutive elements in the pursuit of meaning. Quite often, this prompts a hurried flight from metaphysics to an embrace of an absence at the center of Christian narrativity. In this book, Conor Sweeney explores the "postmodern" critique of presence in the context of sacramental theology, engaging the thought of Louis-Marie Chauvet and Lieven Boeve. Chauvet is an influential postmodern theologian whose critique of the perceived onto-theological constitution of presence (...) in traditional sacramental theology has made big waves, while Boeve is part of a more recent generation of theologians who even more wholeheartedly embrace postmodern consequences for theology. Sweeney considers the extent to which postmodernism a la Heidegger upsets the hermeneutics of sacramentality, asking whether this requires us to renounce the search for a presence that by definition transcends us. Against both the fetishization of presence and absence, Sweeney argues that metaphysics has a properly sacramental basis, and that it is only through this reality that the dialectic of presence and absence can be transcended. The case is made for the full but restless signification of the mother's smile as the paradigm for genuine sacramental presence. (shrink)

The concept of judicial objectivity is a cornerstone of modern legal systems. This article discusses the interplay between the lexical uses of the concept of judicial objectivity in cases that review the judicial impartiality of the court. The data for this project is retrieved from a large sample of cases from Hungary, Italy, Lithuania, Slovakia, Slovenia, Spain and the UK. The analysis of the data shows that in the case of alleged judicial bias, the concept of objectivity is referred to (...) in order to justify a series of judicial activities. In particular, the study provides a strong indication of what Legrand called ‘pre-judices’, which are the cultural aspects that are embedded in the process of the professional socialisation of each legal system. (shrink)

Habermas proposes a new solution to the problematic relation between republican values and democracy. He asserts that a new model of social cohesion is needed and he suggests that the sense of community in a democratic society should be founded exclusively on the acceptance and support of a system of constitutionally established rules which are the logical result of the historical evolution of constitution-making. He argues that an account of the constitutional process which led to the formation of the modern (...) republican state should provide the criteria for a rational set of norms which will exclude nationalism from the political arena. In this article, I point out the democratic hazards and the internal incoherence of Habermass alternative to the national state and I argue that a theoretical substitute should consider the existence of national identities as one of the aspects of modern pluralistic society. (shrink)

Edward Peters, Torture Oxford: Basil Blackwell, 1985, viii + 202 pp.

This volume presents a collection of essays on objectivity in legal discourse. Has law a distinctive type of objectivity? Is there one specific type of legal objectivity or many, depending on the observatory language utilized? Is objectivity fit for law? The analyses in the various contributions show that the Cartesian paradigm of objectivity is not relevant to the current legal discourse, and new forms of legal objectivity are revealed instead. Each essay, in its distinctive way, analyses the strong commitment of (...) law to objectivity, shedding light on the controversies that surround it. (shrink)

This volume provides a unique overview of methodologies that are conducive to a successful legal transplant in East Asia and Oceania. Each chapter is drafted by a scholar who holds direct professional experience on the legal transplant considered and has a distinctive insight into the pragmatic difficulties related to grafting an alien institution into a legal tradition. The range of transplants includes the implementation of contractual obligations, the regulation of commercial investments and the protection of the environment. The majority of (...) recent legal reforms in these geographical areas have aimed at improving national economic performance and fostering trade and have been directly inspired by European and North American institutional experiences. There is also, however, a tendency to couple economic reforms, aimed at attracting foreign investment, with constitutional reforms that improve the protection of individual rights, the environment and the rule of law. (shrink)

We distinguish, among other things, between the agent of the context, the speaker of the agent's utterance, the mechanism the agent uses to produce her utterance, and the tokening of the sentence uttered. Armed with these distinctions, we tackle the the ‘answer-machine’, ‘post-it note’ and other allegedly problematic cases, arguing that they can be handled without departing significantly from Kaplan's semantical framework for indexicals. In particular, we argue that these cases don't require adopting Stefano Predelli's intentionalism.

New readings of Anselm’s speculative and spiritual writings brought in light of questions and thinkers from Augustine to today.

Leaders, particularly new leaders, seek to establish high levels of trust, as it has been associated with higher levels of effectiveness and group outcomes. This study is designed to understand how trust changes and develops for leaders in a new role and the implications of that change. Although calls for research on trust over time have been made for the past 2 decades, our knowledge of this phenomenon is still quite limited. The findings indicate that leader and unit performance is (...) a function not only of absolute trust level, but is also affected by the direction and magnitude of change in trust across time periods, with the highest levels of effectiveness being associated with leaders who exhibited an increase in trust from the group over time. The data also suggest that the direction and rate at which trust grew was determined by initial expectations and transformational leadership behaviors. (shrink)

To combat the OneHealth threat of antimicrobial resistance (AMR), the use of antibiotics in agriculture is subject to significant governance-led initiatives to change food system behaviours, including promoting more responsible use of antibiotics on farms through market-level interventions. To combat knowledge gaps about how consumers perceive risks associated with antibiotic use and AMR in farming, the current study carried out an in-depth qualitative focus group study incorporating a risk information exposure exercise with food consumers on the island of Ireland (_n_ (...) = 36). Using a theoretical lens of social representation theory, a thematic analysis of the collected data identified how participants made sense of, often new, information on agricultural antibiotic use and AMR. Participants displayed high awareness and concern for AMR but low understanding and misconceptions around AMR transmission from the agri-food sector. Social representations about antibiotics and food and farming systems shaped preferences for a movement away from antibiotics in farming, and in particular, prophylactic use. However, participants acknowledged the role of antibiotics to protect animal health and the integrity of the food supply chain. They debated the lack of a simple fix to antibiotics in the agri-food system and revealed preferences for preventive actions at farm level and supporting actions at market level. The study highlights the need to first tackle low levels of public understanding through effective risk communication including strategies such as targeted message framing and proactive, cross-sector OneHealth awareness campaigns, followed by the introduction of a trusted antibiotic use food labelling system. (shrink)