While numerous studies have examined the impact that powerful CEOs have on their compensation and overall firm decisions, relatively little is known about how powerful CFOs influence their compensation and important firm financial reporting and operational outcomes. This is somewhat surprising given the critical role CFOs play in the financial reporting process of a firm. Using managerial power theory and the theory of power and self-focus :635–658, 2013), we predict that powerful CFOs employ a two-part strategy to camouflage excessive incentive (...) compensation above what efficient contracting would dictate. First, powerful CFOs use their power and influence to negotiate shorter incentive pay duration to maximize the present value of their performance—based compensation. Second, when their incentive equity compensation vests, we suggest that CFOs manage earnings to further enhance their personal income. Consistent with our theoretical expectations, we find higher levels of income-increasing accrual-based earnings management and real transactions management, a potentially unethical practice, in firms with powerful CFOs who have short pay durations. We discuss the implications of our analysis in the context of mitigating CFO power and managing the ethical environment “tone at the top.”. (shrink)

In July 2008, Pacific Rim Mining, a socially responsive Canadian gold mining Multinational Corporation (MNC) with $77 million invested in El Salvador, experienced a 30% decline in stock price when it suspended exploration drilling for gold there. In April 2009, the company filed a lawsuit against the government of El Salvador through Central American Free Trade Agreement to recover its investments plus damages. This corporate failure is explored based on: (1) four globalization economic development models, (2) the social, political, and (...) economic history of El Salvador, (3) the El Salvador gold mining industry, and (4) social movement reactions to international mining companies. MNCs must carefully engage "Social Justice" Nongovernment Organizations when pursuing economic development projects to ensure a nation's successful integration into the global economy. (shrink)

As a comparatively recent development, the adventure-sports coach struggles for a clear and distinct identity. The generic term ‘instructor’ no longer characterizes the role and function of this subgroup of outdoor professionals. Indeed, although the fields of adventure/outdoor education and leadership are comparatively well researched, the arrival of this ‘new kid on the block’ appears to challenge both the adventure-sports old guard and traditional views of sports coaching. In an attempt to offer clarity and stimulate debate, this paper attempts to (...) conceptualize the adventure-sports coach in the context of the existing roles in the field and current motivations for activity in the outdoors. We identify issues that are specific to the adventure-sports coach while also recognizing those skills and competencies shared with other professionals, both in the adventure sports profession and traditional sports coaching fields. Based on this review, we offer a conceptual model which may be used to focus debate, stimulate research and, at a possible later stage, to underpin accreditation, training and professional development. (shrink)

In our 2016 paper (Collins et al., 2016a), we proposed that superchamps (athletes who have achieved the highest level in their sport) were differentiated from their less successful counterparts by their use of positive proactive coping and a “learn from it” approach to challenge. This skill-based focus to talent development (TD) is supported extensively in the literature (e.g., MacNamara et al., 2010a, 2010b) and suggests that the differences between levels of adult achievement relate more to what performers bring to the (...) challenges than what they experience (Collins et al., 2016a). In this focused review we present and discuss a number of key concepts related to this paper and other parallel research in TD. We begin by presenting our pragmatic objectives and the importance of considering how we evaluate the research with an emphasis on its application to the applied setting. We then consider commonalities and differences in recent psychological approaches to TD, namely the experiential, attitudinal and skill-based. The paper then provides further exploration of the Psychological Characteristics of Developing Excellence and their role in TD processes. We conclude with a consideration of future research and the application of research in TD. Reflecting our pragmatic stance as researchers, we hope that this focused review provides suggestions for progress and stimulates critical debate amongst practitioners, researchers and policy makers. (shrink)

In 1999, the Journal of Business Ethics published its 1 500th article. This article commemorates the journal's quest "to improve the human condition" (Michalos, 1988, p. 1) with a summary and assessment of the first eighteen volumes. The first part provides an overview of JBE, highlighting the journal's growth, types of methodologies published, and the breadth of the field. The second part provides a detailed account of the quantitative research findings. Major research topics include (1) prevalence of ethical behavior, (2) (...) ethical sensitivities, (3) ethics codes and programs, (4) corporate social performance and policies, (5) human resource practices and policies, and (6) professions – accounting, marketing/sales, and finance/strategy. Much remains to be done. (shrink)

This edited volume examines the topic of trust and its place in the thought of several key figures from the history of philosophy. Drawing on thinkers and philosophical traditions from across the globe, the chapters focus especially on trust's moral and social dimensions.

This edited volume features discussions by leading scholars on the topic of trust and its place in moral psychology. The contributors cover theoretical and applied issues relating to trust, including trust and distrust in conditions of oppression, trust and technology, and trust in medical ethics.

This edited volume features discussions by leading scholars on the topic of trust and its place in moral psychology. The contributors cover theoretical and applied issues relating to trust, including trust and distrust in conditions of oppression, trust and technology, and trust in medical ethics.

This article describes a benchmarking tool managers can use to determine operational policies and processes that could enhance an organization's social and ethical performance. The benchmarking tool consists of a 13‐dimension, 110‐item survey based on an Optimal Ethics Systems Model. These best practices in business ethics are derived from an analysis and assessment of seven institutional infrastructures and accountability standards developed to help managers improve organizational social and ethical performance.

This article offers a nuanced analysis of identity reconstitution in transnational gay relations. Drawing from critical ethnography, the author focuses on Filipino gay-identified hosts, who remain invisible in global analyses of sexuality and tourism, as they create a gay space in Malate, an ex-sex and current tourist district in the city of Manila. Challenging the perception that gay identity is Western made, the author focuses on how gay host identity is constituted through hosts’travel/mobility and in relation to urban place. She (...) discusses place-making as a strategy that allows gay hosts to see their identities transformed in Malate despite their social exclusion in the process of urban gentrification. (shrink)

The article "What works when working with athletes" by Fifer, Henschen, Gould, and Ravizza offers an interesting array of information and insights used by three highly experienced applied sport psychology consultants. This response article, however, contends that it may be possible to glean a further, and crucial, level of understanding by exploring the metacognition behind the selection of such courses of action. This may be provided through applied cognitive task analysis techniques to access the cognitive mechanisms underpinning professional practice. A (...) suggested research direction is to use ACTA techniques such as in-depth interviews and cognitive mapping with highly experienced applied sport psychology consultants. Specifically, these techniques would enable readers to access judgments and decisions, attentional demands, critical cues and patterns, and problem solving strategies. This level Of understanding may help to establish how these cognitive processes impact on the support provided to clients, and in turn, assist in developing more conceptually rigorous training methods. (shrink)

The use of upper limb vibration during exercise and rehabilitation continues to gain popularity as a modality to improve function and performance. Currently, a lack of knowledge of the pathways being altered during ULV limits its effective implementation. Therefore, the aim of this study was to investigate whether indirect ULV modulates transmission along spinal and corticospinal pathways that control the human forearm. All measures were assessed under CONTROL and ULV conditions while participants maintained a small contraction of the right flexor (...) carpi radialis muscle. To assess spinal pathways, Hoffmann reflexes elicited by stimulation of the median nerve were recorded from FCR with motor response amplitudes matched between conditions. An H-reflex conditioning paradigm was also used to assess changes in presynaptic inhibition by stimulating the superficial radial nerve 37 ms prior to median nerve stimulation. Cutaneous reflexes in FCR elicited by stimulation of the SR nerve at the wrist were also recorded. To assess corticospinal pathways, motor evoked potentials elicited by transcranial magnetic stimulation of the contralateral motor cortex were recorded from the right FCR and biceps brachii. ULV significantly reduced H-reflex amplitude by 15.7% for both conditioned and unconditioned reflexes. Therefore, ULV inhibits cutaneous and H-reflex transmission without influencing corticospinal excitability of the forearm flexors suggesting increased presynaptic inhibition of afferent transmission as a likely mechanism. A general increase in inhibition of spinal pathways with ULV may have important implications for improving rehabilitation for individuals with spasticity. (shrink)

Contrary to the skepticism of some authors about the artistic potential or even the possibility of films being improvised artworks, I argue that not only is it conceptually possible for many elements of the filmmaking process to be performed in an improvisatory manner, but that a number of existing films and filmmaking practices provide examples of the realization of such possibilities. Further, I argue that these examples show that improvisation by filmmakers can enhance the aesthetic or artistic value of a (...) film. As well as its artistic potential, I consider some social and ethical implications of improvisatory approaches to filmmaking, and by extension to art in general. (shrink)

Business Ethics: Best Practices for Designing and Managing Ethical Organizations, Third Edition focuses on how to create organizations of high integrity and superior performance. Author Denis Collins shows how to design organizations that reinforce ethical behavior and reduce ethical risks using his unique Ethical Systems Model that outlines how to hire and train ethical employees, make ethical decisions, and create a trusting, productive work environment. Taking a practical approach, this text is packed with tips, strategies, and real-world case studies that (...) profile a wide variety of businesses, industries, and issues. (shrink)

How can an environmental ethic be developed that encompasses the concerns of both free market proponents and environmentalists? In this article we approach the environment-market debate using Adam Smith’s writings in The Theory of Moral Sentiments, The Wealth of Nations, and Lectures on Jurisprudence. Smith’s guiding principle for solving prominent conflicts of self-interest is that government intervention is required when the economic activities of some cause harm to others. The solution that follows from Smith’s analysis is a governmentfunded, independent, democratically (...) controlled, and democratically accountable mediating structure that derives impartial decisions and is authorized to impose its just and fair decisions on affected parties. In practical terms, this analysis provides the ethical foundation for the wide-ranging development of stakeholder panels composed of public interest group representatives and business representatives and empowered to develop solutions to public conflicts arising out of environmental problems. (shrink)