Based on prior studies which show that firms headquartered in high religiosity counties exhibit high level of business ethics, this study examines whether these firms are associated with low audit risk, and therefore low audit fees. In investigating this relationship, we draw a distinction between intrinsic and extrinsic religiosity of auditees. Using a sample of 25,872 U.S. observations from 2003 to 2012, we find that intrinsic religiosity of the auditees is associated with low audit fees after controlling for auditee (...) extrinsic religiosity, social capital, firm-specific characteristics, and county-specific characteristics. Furthermore, we find that external monitoring weakens the negative relationship between auditee intrinsic religiosity and audit fees. Finally, we conclude that the effect of auditor religiosity on audit fees is a regional effect that may affect the relationship between audit fees and auditee intrinsic religiosity. (shrink)

The goal of this paper is to present a succinct overview, from a clinician’s perspective, of the importance and implications of research on heart failure in African Americans. It first gives a brief outline of the rationale and results of the African-American Heart Failure Trial, which showed evidence for the effectiveness of fixed-dose combination of isosorbide dinitrate and hydralazine, marketed as BiDil, in this population. Finally, it underscores the necessity of treating African Americans with evidence-based medicine given that humanistic physicians (...) and other clinicians strive to provide holistic treatment to their patients.Most researchers and clinicians recognize the difficulty with utilizing race as a category for inclusion in trials. While race lacks any true biologic definition, it is potentially beneficial as a consideration in clinical studies, based on prior evidence of certain potential differences across self-identified racial/ethnic groups in morbidity and mortality and responses to medicine. Even though use of race as a classification is a problematic distinction, it should not be ignored. If clinical trials demonstrate significant improvement with targeted treatment in African Americans, clinicians should not withhold life-saving drugs that result from such studies. (shrink)

In this paper I claim that the metaphysical concept of culture has come to an end. Among the European authors Georg Simmel is the foremost who has deconstructed the myth of culture as a substantial totality beyond relations or prior to them. Two tenets of research have prepared the end of all-inclusive culture: First, Simmel's formal access that considers society as the modality of interactions and relations between individuals, thus overcoming the social evolutionism of Auguste Comte; second, his critical (...) exegesis of idealistic philosophy of history, thus leaving behind the Hegelian tradition. Although Simmel adheres in some statements to the outdated idea of morphological unity, his sociological and epistemological thinking paved the way for the concept of social identity as a network of series connected loosely by contiguity. This type of connection is confirmed by the present feeling of life as individual self-invention according to changing situations. (shrink)

This study examined auditors'' perceptions of the relative level of risk of fraud and material irregularities associated with the presence of six red flag factors and also evaluated the quality of auditors'' judgements. The study was conducted in two stages. In the first stage, subjects were asked to rank the importance of 15 factors that proxy the existence of material misstatements. Based on the responses to this questionnaire, 6 of the most important factors were identified and included in the second (...) stage, a lens model experiment. In the lens model experiment, 30 experienced auditors from a cross-section of Big 6 firms were used as subjects in a repeated-measures ANOVA design. Results showed that misstatements in prior audits and indicators of going-concern problems were perceived to be the most significant factors in alerting auditors to the risk of fraud and material irregularities. In making these judgements, auditors demonstrated a relatively high level of consensus and consistency. However, the two most important factors in the lens model experiment are not the same as the results of the first survey suggesting that the first group of respondents, faced with a simple questionnaire, used heuristics in their decision making. The results have implications for audit practice. (shrink)

Cognitive control processes, such as updating task-relevant information while switching between multiple tasks, are substantially impaired in older adults. However, it has also been shown that these cognitive control processes can be improved by training interventions, e.g., by training in task switching. Here, we applied an event-related potential approach to identify whether a cognitive training improves task-preparatory processes such as updating of relevant task goals. To do so, we applied a pretest-training-posttest design with eight training sessions. Two groups of older (...) adults were either trained in task switching or in performing single tasks and we compared their performance to a group of untrained younger adults. To foster cue updating in the treatment group, we applied a cue-based switching task in which the two task cues were randomly selected prior to target presentation so that participants had time to prepare for the upcoming task. In contrast, the control group also received task cues but those were redundant as only one task had to be performed. We also examined whether training in cue updating during task switching can be transferred to a similar cognitive control task measuring updating of context information, namely a modified version of the AX-Continuous Performance Task. The results revealed training-specific improvements in task switching, that is, a larger improvement in blocks requiring switching in comparison to single tasks at the behavioral level. In addition, training specific-effects were also found at the neuronal level. Older adults trained in cue updating while switching showed a reduction in mixing costs in the cue-related P3, indicating an improvement in preparatory updating processes. Additionally, P3 topography changed with training from a very broad to a parietally focused scalp distribution similar to the one found in younger adults. However, we did not obtain training-specific improvements in context updating in the AX-CPT neither at the behavioral level nor at the neuronal level. Results are discussed in the context of the ongoing debate on whether transfer of cognitive training improvements is possible. (shrink)

Realist evaluation has gained prominence in the field of evaluation in recent years. Its theory-driven approach to explaining how and why programmes work or not makes it attractive to many novices, early career researchers, and organizations implementing various programmes globally and relevant to policymakers and programme implementers. While realist evaluation seeks to be pragmatic, adopting principles and methods that can be used to help focus an evaluation, its deep ontological and epistemological foundations make its application in real-life situations challenging. In (...) this paper, we seek to unpack the key tenets scaffolding the practical application of realist evaluation. Although Pawson and Tilley foreground realist evaluation in applied scientific realism, we argue that an amalgam of scientific and critical realist principles underpins realist evaluation. We unpack these principles and illustrate how they fit into each other to provide a cogent theoretical foundation for realist evaluation. (shrink)

Brings together the key writings of Ferdinand Christian Baur across theology, biblical studies, early Christian history, and philosophy, showing his crucial role in the development of 19th-century thought.

Ferdinand Mount has been fascinated by the great thinkers and politicians who have shaped human history over the past two millennia In this fascinating, and provocative book, he examines the proposals for a political theory from a number of widely different historical figures. Twelve key people, from the great orator and statesman of Ancient Greece (Pericles) to the inspiration of the founding of the state of Pakistan (Muhammad Iqbal) we take a colourful and rip-roaring journey through the historical figures (...) who have both inspired and provoked Mount in equal measure. The lives of men such as Jesus Christ, Rousseau, Adam Smith, Edmund Burke, and Thomas Jefferson are discussed and comparisons are drawn between the various approaches each figure promoted in their works - whether philosophical, or political theories. For those wishing to be guided by Mount's choices and be swept along by his brilliantly erudite prose, this will be a particular enjoyable read. Lots of colour, humour and passion governed all these people careers and Mount brings them to life like no one else can. Praise for the international-bestselling Tears of the Rajas:- 'Mount is a skilled and fluent writer who does his subject justice' --Literary Review 'Mount relates this remarkable story with a gentle wit, a lightness of touch, a boyish enthusiasm as well as a genius for the telling pen-portrait... It is a remarkable story, and cumulatively amounts to an epic panorama of British Indian history much more substantial than the 'collection of Indian tales, a human jungle book', which Mount modestly describes as his aim in the introduction.' --William Dalrymple, The Spectator 'What [Mount] provides instead is of far greater value: a perceptive antidote to nationalistic prejudicial thinking, and an opportunity for a greater understanding of the aftereffects of British imperialism in some of the world's most troubled regions.' Sunday Times 'Although Tears of the Rajas is replete with stirring tales of adventure, it is a deeply humane book. Mount's heart is at all times with the people of India, whose lives are turned upside down by blundering attempts at modernisation.' The Times. (shrink)

There is a great deal of interest among business ethicists of today on the topic of spirituality of work. The connection between spirituality and business ethics has been acknowledged in scholarly literature, but this connection is expressed in different ways. Nonetheless, there is a growing consensus that spirituality and corporate profitability are not mutually exclusive. This essay presents a spirituality of work from the perspective of Hindu religion. Hinduism is one of the major religions in the world comprising 15% of (...) the world population. In its origin, Hinduism is somewhat a geographical term. It encompasses the various beliefs, spiritual practices, and rituals of people who originally inhabited the Indus Valley. Hinduism is not a single religion, in the sense that the term religion is understood in the Western context. Treating it as one tradition without considering its diverse and pluralistic character as well as the historical and textual factors that influence its development and complexities is highly problematic. This study explores a Hindu spirituality of work using Bhagavadgita as its primary source – one of the most important texts in Hinduism. (shrink)

Meaningful work is both a moral issue and an economic one. Studies show that workers’ experience of meaninglessness in their jobs contributes to job dissatisfaction which has negative effects to business. If having a meaningful work is essential for the well-being of workers, providing them with one is an ethical requirement for business establishments. The essay aims to articulate an account of meaningful work in the Catholic social teachings. CST rejects the subjectivist and relativist notion of work which affirms the (...) absolute freedom of individuals to choose their commitment and goals, even if this includes experiencing satisfaction in dehumanizing work. First, the paper will present a summary account of some of the current views on meaningful work from the objective-normative approach. This will be followed by a systematic treatment of the meaning and value of work in the CST, the similarities and differences it has with alternative views, and its implications for the way we promote meaningful work. The paper will argue that by recognizing the subjective and objective dimensions of work and affirming that although the two are inseparable, the former takes priority over the latter; CST develops a holistic, comprehensive, and coherent account of meaningful work which overcomes some of the difficulties that are usually encountered in dealing with this issue from a purely objective approach. (shrink)

This paper draws on the economics of ethical compliance model to examine the association between ethical reasoning, perceived risk of detection, perceived levels of penalties and Chinese auditors'' ethical behavior in an audit conflict situation. Using 53 Chinese auditors from Shenzen as subjects, and a survey questionnaire, this study found that there is a significant negative association between ethical reasoning and the likelihood of unethical behavior and that this negative association is weaker for auditors who perceive higher risks of detection.

Tout commentateur ne dit-il pas les choses autrement que l'auteur qu'il explique ? Sans cela, il devrait se borner à renvoyer au texte, et n'y rien ajouter. Mais nous ne rejoignons pas, en cela, ceux des critiques contemporains qui cherchent la signification profonde d'une doctrine en des idées auxquelles l'auteur n'a jamais pensé. S'il est vrai que Descartes n'a pas séparé, en son vocabulaire, ce que nous appelons être et ce que nous appelons objet, il demeure que, par sa théorie (...) de la création des vérités, par son doute, par son projet de fonder la science sur la métaphysique, il les a distingués, et a pris, de leur rapport, la conscience la plus claire. En traduisant parfois les pensées cartésiennes en un langage plus adapté à notre temps, en déclarant que Descartes a découvert métaphysiquement l'homme comme pouvoir de dépasser l'objet vers l'Etre, et comme signe de l'Être en ce monde, nous n'avons pas voulu moderniser Descartes, mais seulement dégager ce qui, dans sa philosophie, est éternel. (shrink)

The aim of compiling the various essays presented here is to make readily accessible many of the most significant and influential discussions of privacy to be found in the literature. In addition to being representative of the diversity of attitudes toward privacy, this collection has a coherence that results from the authors' focus on the same issues and theories. The main issue addressed in this book is the moral significance of privacy. Some social science and legal treatments are included because (...) of their direct bearing on the moral issues that privacy raises. In addition to the classics on privacy, the author has included an interpretative essay on the privacy literature, which provides a philosophical guideline as to what the issues are and how various thinkers have contributed to their resolution. (shrink)

This book attacks the assumption found in moral philosophy that social control as such is an intellectually and morally destructive force. It replaces this view with a richer and deeper perspective on the nature of social character aimed at showing how social freedom cannot mean immunity from social pressure. The author demonstrates how our competence as rational and social agents depends on a constructive adaptation of social control mechanisms. Our facility at achieving our goals is enhanced, rather than undermined, by (...) social control. The author then articulates sources, contracts, and degrees of legitimate social control in different social and historical settings. Drawing on a wide range of material in moral and political philosophy, law, cognitive and social psychology, anthropology and literature, Professor Schoeman shows how the aim of moral philosophy ought to be to understand our social character, not to establish fortifications against it in the name of rationality and autonomy. (shrink)

This volume of original essays addresses a range of issues concerning the responsibility individuals have for their actions and for their characters. Among the central questions considered are the following: What scope is there for regarding a person as responsible for his or her character given genetic and environmental factors? Does an account of responsibility provide a legitimate basis for the retributive emotions? Are we ever justified in feeling guilty for occurences over which we have no control? Does responsibility for (...) the consequences of our acts require that they were intended or simply expected? How have a number of influential previous philosophers, including Aristotle, Maimonides, and Spinoza, approached these questions? (shrink)

This study adds to the existing literature on meaningful work by offering a cross-cultural perspective. Since work shapes the kind of person that we are and plays an important role in our well-being, some theorists have adopted a virtue theory approach to meaningful work using an Aristotelian-MacIntyrean framework. For lack of a better term, I will call this a western virtue theory. This paper presents a contemporary virtue-focused Buddhist perspective on the topic. While a virtue-ethics interpretation of Buddhism is now (...) widely accepted and has been applied to several issues, not much has been written about meaningful work using a Buddhist-Aristotelian comparative framework. Buddhism is an important cultural component not only of countries that are predominantly Buddhist, but of other societies that have come in contact with it. To develop a Buddhist framework, I draw heavily from the works of Buddhist scholars, particularly in the West who use a virtue framework in interpreting Buddhism. The aims of my essay are dual. The first is to articulate a straightforward application of Buddhism on the contemporary ethical discussion of meaningful work. The second is to discuss the similarities, clarify the differences, and demonstrate the strengths and weaknesses relative to each other of the Buddhist and the Western virtue theory perspectives. In my analysis, I argue that consideration of Buddhist perspective will enable us to construct a cross-cultural, inclusive, and pluralistic conceptual model for the deliberation of meaningful work that complements the Western virtue theory. (shrink)

We obtain rich measures of the risk preferences of a sample of Vietnamese farmers, and revisit the link between risk preferences and economic well-being. Far from being particularly risk averse, our farmers are on average risk neutral and, thus, more risk tolerant than typical Western subject populations. This generalises recent findings indicating that students in poorer countries are more risk tolerant than students in richer countries to a general population sample. Risk aversion is, furthermore, negatively correlated with income within our (...) sample, but does not correlate with wealth. This also casts doubt on high levels of risk aversion causing failure to adopt new technologies, which we discuss. (shrink)

Mercure de France (1906)Translated by Jean Klucinskas.

The objective of this paper is to situate the ethics of Karol Wojtyla in the context of personalist philosophy - a 20th century philosophical and theological movement that seeks to investigate reality from the point of view of the human person. Personalism places persons and personal relationships at the center of theory and practice and explores the significance of personhood across disciplines and traditions. In terms of methodology, personalism takes into consideration the data gathered by empirical sciences and our lived (...) experiences as part of our community. While not to be thought of exclusively as a moral philosophy, most personalist philosophies place strong emphasis on ethical concerns. Personalist philosophers maintain that experience ought to be the starting point for the philosophical analysis of the person. At the outset, it must be clarified that this paper is not a systematization of the ethics of Wojtyla per se for there is no such thing as Wojtyla's ethics that can be set apart from other ethical systems in general or from Christian ethics in particular. Wojtyla did not develop his own “original” ethical system or philosophy. As many critics have pointed out, Wojtyla’s philosophical project can be best described as incomplete. His work is a picture of Aristotelian-Thomism enriched by phenomenological analysis of the human person. He develops a phenomenology of the subject grounded on a personalist principle. (shrink)

Preface--I. The definition of pragmatism and humanism--II. From Plato to Protagoras.--III. The relations of logic and psychology.--IV. Truth and Mr. Bradley.--V. The ambiguity of truth.--VI. The nature of truth.--VII. The making of truth.--VIII. Absolute truth and absolute reality.--XI. Empiricism and the absolute.--X. Is absolute idealism solipsistic? XI. Absolutism and the dissociation of personality.--XII. Absolutism and religion.--XIII. The papyri of Philonous, I-II.--XIV. I. Protogoras the humanist.--XV. II A dialogue concerning gods and priests.--XVI. Faith, reason, and religion.--XVII. The progress of psychical research.--XVIII. (...) Freedom.--XIX. The making of reality.--XX. Dreams and idealism.-- Index. (shrink)

Der Band möchte neue Perspektiven für eine Interpretation von Theodor W. Adornos Beitrag zur Musiksoziologie liefern. Dabei wird eine gravierende Doppelgesichtigkeit seiner Soziologie zum Ausgangspunkt genommen. Auf der einen Seite sprengt ihr immanenter Bezug auf den Gegenstand Musik gleichermaßen die Grenzen der eingerichteten Formen der soziologischen wie der musikwissenschaftlichen Analyse. Auf der anderen Seite ist Adornos Musiksoziologie nur Programm geblieben und dies nicht zuletzt durch ihren eigenen gesellschaftstheoretischen Reduktionismus. Zunächst wird diese Doppelgesichtigkeit kenntlich gemacht, um dann Perspektiven einer paradigmatischen Neuformulierung (...) von Adornos Programm zu diskutieren. Diese sind vor allem verwurzelt in Theorien des Sprechhandelns, im Pragmatismus und in Grundlagen der Mikrosoziologie. Dazu gesellen sich Beiträge zu einer Theorie des autonomen künstlerischen Handelns, die sowohl die biographische wie die gesellschaftliche Seite dieses Handelns betreffen. Abschließend wird Adornos Modell von Kulturindustrie als frühe Form der Dispositiv-Diagnose gewürdigt. Auch als E-Book: www.humanities-online.de. (shrink)

A number of paradigms have been proposed to understand the sources of meaningful work, but a non-Western approach has attracted little attention. This study aims to make a theoretical contribution toward an understanding of meaningful work from a virtue-ethics framework that is culturally meaningful and relevant to Filipino realities and their distinct cultural heritage. It develops a paradigm for a Filipino view of meaningful work that could guide both researchers and practitioners in business ethics by defining what is meaningful work, (...) explaining why it is important, and presenting some examples of concrete measures that management can utilize to promote meaningful work in the Philippine workplace. (shrink)

"Verèoffentlicht im Rahmen des Projektes 'Gesamtausgabe Ferdinand Ebner' im Auftrag von: Forschungsinstitut Brenner-Archiv, Universitèat Innsbruck; Dipartimento di Scienze filologiche e storiche, Universita di Trento; Philosophisches Institut der theologischen Fakultèat, Universitèat Salzburg"--P. [2].

A number of paradigms have been proposed to understand the sources of meaningful work, but a non-Western approach has attracted little attention. Because some authors have argued that meaningful work has positive valence that has eudaimonic rather than hedonic content, a virtue-ethics approach to meaningful work has been used. Virtue ethicists acknowledge that our work and places of employment have a profound influence in shaping our character and living a fulfilled life. This study aims to make a theoretical contribution toward (...) an understanding of meaningful work from a virtue-ethics framework that is culturally meaningful and ethically relevant to Filipino realities and their distinct national heritage. It develops a conceptual model for a Filipino view of meaningful work that could guide both researchers and practitioners in business ethics by explaining what makes work meaningful, justifying why this is important, and presenting some examples of concrete measures that management can utilize to promote meaningful work in the Philippine workplace. By integrating Filipino virtues in conceptualizing meaningful work, I believe that a theoretical advancement is made toward a pluralistic and multicultural understanding of the concept, especially through the lens of virtue-ethics. (shrink)

This paper argues that liberal tenats that justify intervention to promote the welfare of an incompetent do not suffice as a basis for analyzing parent-child relationships, and that this inadequacy is the basis for many of the problems that arise when thinking about the state's role in resolving family conflicts, particularly when monitoring parental discretion in medical decision-making on behalf of a child. The state may be limited by the best interest criterion when dealing with children, but parents are not. (...) The state's relation with the child is formal while the parental relation is intimate, having its own goals and purposes. While the liberal canons insist on the incompetent one's best interest, parents are permitted to compromise the child's interests for ends related to these familial goals and purposes. Parents decisions should be supervened, in general, only if it can be shown that no responsible mode of thinking warrants such treatment of a child. Keywords: proxy medical consent, children's rights, state's protection of children, parental authority and the state's intervention, paternalism, liberalism, parental values CiteULike Connotea Del.icio.us What's this? (shrink)

RésuméL'auteur rappelle tout d'abord que, sous le měme titre, il a publié en 1936 un ouvrage qui vient d'ětre rééditéà la Librairie A. Blanchard.Dans un premier chapitre, l'auteur compare certains titres de cet ouvrage avec ceux proposés par les rapporteurs du colloque. Les deuxième et troisième chapitres posent la question de l'autonomie totale des mathématiques telle que les recherches formalistes l'ont abordée à travers certaines études récentes et concluent à l'impossibilité d'une autonomie totale.En conclusion, l'exercice des mathématiques se présente comme (...) une synthèse dialectique entre trois aspects irréductibles entre eux, l'aspect théorique de la conception et de la matière des formes mathématiques, l'aspect expérimental où les formes mathématiques se chargent de leur fonction informationnelle et l'intuition par laquelle se manifeste le pouvoir de création de la personne mathématicienne. (shrink)