We report the results of a study that examines the association between gender and individuals’ intentions to report fraudulent financial reporting using non-anonymous and anonymous reporting channels. In our experimental study, we examine whether reporting intentions in response to discovering a fraudulent financial reporting act are associated with the participants’ gender, the perpetrator’s gender, and/or the interaction between the participants’ and perpetrator’s gender. We find that female participants’ reporting intentions for an anonymous channel are higher than for male participants; the (...) fraud perpetrator’s gender and the interaction with participants’ gender were not significantly associated with anonymous channel reporting intentions. Neither of the two factors nor the interaction between the two factors was associated with reporting intentions to a non- anonymous reporting channel. Results from an additional analysis indicate that male and female participants differ in the extent to which they judge the reduction in personal costs of an anonymous reporting channel compared to a non-anonymous reporting channel and that the reduction in personal costs mediates the relationship between participant gender and anonymous reporting intentions. (shrink)

CEO compensation has received much attention from both academics and regulators. However, academics have given scant attention to understanding judgments about CEO compensation by third parties such as investors. Our study contributes to the ethics literature on CEO compensation by examining whether judgments about CEO compensation are influenced by two aspects of a company’s tone at the top—social ties between the CEO and members of the Executive Compensation Committee and the CEO’s Reputation, particularly for financial reporting and disclosures. Although, stock (...) exchanges such as NASDAQ require ECC members to be independent, CEOs still may have social connections to the ECC. In addition, CEOs develop a reputation for the quality of their company’s financial reporting and disclosures. We expect both CEO Social Ties and CEO Reputation to impact say-on-pay judgments, and that fairness perceptions about the CEO compensation will mediate the relationship. We conduct an experiment to test our hypotheses. In this study, we employ a two by two experimental design where we manipulate CEO Social Ties with members of the ECC and CEO Reputation for the quality of financial reporting disclosures . Participants were MBA students who provided a say-on-pay judgment , and judgments about the fairness of the CEO’s compensation. Results indicate that CEO Social Ties affected participants’ say-on-pay judgments, which were fully mediated by their perceptions about fairness of the CEO’s compensation. Further, the CEO’s Reputation also affected participants’ say-on-pay judgments, which were fully mediated by their perceptions about fairness of the CEO’s compensation. Implications for research and public policy are presented. (shrink)

Greetings from 35,000 feet! I am en route from my home in Grinnell, Iowa to Sydney, Australia to participate in a workshop on---oddly enough---environmental sustainability. Reducing negative environmental impacts is a current hot topic in my field of Human-Computer Interaction ; indeed, so much so that I've seen at least one researcher reduce his carbon footprint by using iChat to remotely present a conference paper. Computing technology has a tremendous capacity both to make the problem worse and to help (...) us make wiser choices. (shrink)

Review\n\n"This bookas lucid, comprehensive presentation will enlighten both\nstudents and academicians in philosophy, biology, and science history,\nas well as scientists in other disciplines, while stimulating further\ndiscussion and analytical treatments." CHOICE May 2005 \n\n\n"Weber's overall approach is compelling; his book's focus on philosophical\nsignificance to be found in details of experimental biology is a\nwelcome addition to the philosophy of biology and to the philosophy\nof science more generally." - Jonathan Kaplan, Oregon State University\n\n\nProduct Description\n\nExploring central philosophical issues concerning scientific research\nin modern experimental biology, (...) this book clarifies the strategies,\nconcepts, reasoning, approaches, tools, models and experimental systems\ndeployed by researchers. It also integrates recent developments in\nhistorical scholarship, in particular, the New Experimentalism, making\nthis work of interest to philosophers and historians of science as\nwell as to biological researchers. (shrink)

Explores sociocultural influences on the construction of traditional aesthetic theories and judgments.

This new book integrates material drawn from a variety of sources – feminist theory, cultural and literary analysis, sociology and art history – in an original discussion of women′s relationship to modern and post–modern culture. The essays in the book challenge the continuing separation of sociological from textual analysis in cultural (and feminist) theory and enquiry. They address critically the question of women′s writing, exploring the idea that women may begin to define their own lives and construct their identities in (...) a patriarchal culture through the very process of writing. They also present a cogent defence of a feminist cultural politics, including a politics of the body. (shrink)

Feminism, poststructuralism, postcolonialism, and Marxism, among other critical approaches, have undermined traditional notions of aesthetics in recent decades. But questions of aesthetic judgment and pleasure persist, and many critics now seek a "return to aesthetics" or a "return to beauty." Janet Wolff advances a "postcritical" aesthetics grounded in shared values that are negotiated in the context of community. She relates this approach to contemporary debates about a committed politics similarly founded on the abandonment of certainty. Neither universalist nor relativist, (...) the "aesthetics of uncertainty" provides a discourse on beauty that contemporary critics can engage with and offers a basis for judgment that is committed to assigning value to works of art. Wolff explores her position through a range of topics: the question of beauty in relation to feminist critique; the problematic status of twentieth-century English art, visual representations of the Holocaust, Jewish identity as portrayed by the artist R. B. Kitaj, refugee artists and modernism in 1940s Britain, and the nature and appeal of imagistic thinking in sociology. She addresses the desire for certainty and the timeliness of doubt and concludes with a meditation on the intersection of aesthetics and ethics, arguing that ethical issues are very much implicated in aesthetic discourse. (shrink)

Feminism, poststructuralism, postcolonialism, and Marxism, among other critical approaches, have undermined traditional notions of aesthetics in recent decades. But questions of aesthetic judgment and pleasure persist, and many critics now seek a "return to aesthetics" or a "return to beauty." Janet Wolff advances a "postcritical" aesthetics grounded in shared values that are negotiated in the context of community. She relates this approach to contemporary debates about a committed politics similarly founded on the abandonment of certainty. Neither universalist nor relativist, (...) the "aesthetics of uncertainty" provides a discourse on beauty that contemporary critics can engage with and offers a basis for judgment that is committed to assigning value to works of art. Wolff explores her position through a range of topics: the question of beauty in relation to feminist critique; the problematic status of twentieth-century English art, visual representations of the Holocaust, Jewish identity as portrayed by the artist R. B. Kitaj, refugee artists and modernism in 1940s Britain, and the nature and appeal of imagistic thinking in sociology. She addresses the desire for certainty and the timeliness of doubt and concludes with a meditation on the intersection of aesthetics and ethics, arguing that ethical issues are very much implicated in aesthetic discourse. (shrink)

Originally presented as the author's thesis, University of Birmingham, 1972. Bibliography: p. 139-146. Includes index.

This study investigated effects of codes of ethics on perceptions of ethical behavior. Respondents from companies with codes of ethics (n = 465) rated role set members (top management, supervisors, peers, subordinates, self) as more ethical and felt more encouraged and supported for ethical behavior than respondents from companies without codes (n = 301). Key aspects of the organizational climate, such as supportiveness for ethical behavior, freedom to act ethically, and satisfaction with the outcome of ethical problems were impacted by (...) the presence of an ethics code. The mere presence of a code of ethics appears to have a positive impact on perceptions of ethical behavior in organizations, even when respondents cannot recall specific content of the code. (shrink)

Crisis demands -- Crisis narratives -- Crisis: refrain!

This study investigated effects of codes of ethics on perceptions of ethical behavior. Respondents from companies with codes of ethics (n = 465) rated role set members (top management, supervisors, peers, subordinates, self) as more ethical and felt more encouraged and supported for ethical behavior than respondents from companies without codes (n = 301). Key aspects of the organizational climate, such as supportiveness for ethical behavior, freedom to act ethically, and satisfaction with the outcome of ethical problems were impacted by (...) the presence of an ethics code. The mere presence of a code of ethics appears to have a positive impact on perceptions of ethical behavior in organizations, even when respondents cannot recall specific content of the code. (shrink)

Is it time to take a break from feminism? In this pathbreaking book, Janet Halley reassesses the place of feminism in the law and politics of sexuality. She argues that sexuality involves deeply contested and clashing realities and interests, and that feminism helps us understand only some of them. To see crucial dimensions of sexuality that feminism does not reveal--the interests of gays and lesbians to be sure, but also those of men, and of constituencies and values beyond the (...) realm of sex and gender--we might need to take a break from feminism. Halley also invites feminism to abandon its uncritical relationship to its own power. Feminists are, in many areas of social and political life, partners in governance. To govern responsibly, even on behalf of women, Halley urges, feminists should try taking a break from their own presuppositions. Halley offers a genealogy of various feminisms and of gay, queer, and trans theories as they split from each other in the United States during the 1980s and 1990s. All these incommensurate theories, she argues, enrich thinking on the left not despite their break from each other but because of it. She concludes by examining legal cases to show how taking a break from feminism can change your very perceptions of what's at stake in a decision and liberate you to decide it anew. (shrink)

This article reports the results of an exploratory investigation of a particular area of moral tension experienced by MBA students in a graduate school of business. During the first phase of the study, MBA students'' own perceptions about the moral climate and culture of the business school were examined. The data gathered in this first part of the study indicate that the students recognize that a central part of this culture is constituted by a shared familiarity with a set of (...) institutionally reinforced premises about human behavior and motivation including the ideas that: 1) people are self-interested utility-maximizers, 2) individuals should be unimpeded in their pursuit of their own self-interest through economic transactions, and 3) virtually all human interactionsare economic transactions. The data further indicated that the business students experience a degree of tension between this ethic of self-maximizing and the everyday ethics prevalent in our broader culture, in which altruism and selflessness are central elements. The final section of the study was an effort to see whether and how these institutionally sanctioned premises were integrated into the students'' arguments about the relationship between self-interest and social responsibility. (shrink)

A feminist primer for philosophers of science -- The legacy of twentieth century philosophy of science -- What feminist science studies can offer -- Challenges from every direction -- The prospects of twenty-first century philosophy of science.

Dr Sydney Brenner has played a major, and unique, role in biology during the past 40 years. His contributions have ranged from key work on the structure of the genetic code and the existence of mRNA through the development of Caenorhabditis elegans as a key model system in developmental biology to genomic analysis and function in vertebrates. BioEssays went to interview Dr Brenner at his home in the cathedral city of Ely, England, on the significance of the genome projects (...) for human biology, in particular, and for biology, in general. (shrink)

Background Diversity in Institutional Review Board (IRB) membership is important for both intrinsic and instrumental reasons, including fairness, promoting trust, improving decision quality, and responding to systemic racism. Yet U.S. IRBs remain racially and ethnically homogeneous, even as gender diversity has improved. Little is known about IRB chairpersons’ perspectives on membership diversity and barriers to increasing it, as well as current institutional efforts to promote diversity, equity, and inclusion (DEI) within IRB membership.Methods We surveyed IRB chairpersons leading U.S. boards registered (...) with the Office for Human Research Protections. Here, we focus exclusively on responses from a subset of 388 chairpersons of IRBs at universities and academic medical centers (AMCs).Results Board chairs were predominantly white and evenly split between men and women. Only about half reported that their boards had at least one member who is Black or African American (51%), Asian (56%), or Hispanic (48%), with 85% of university/AMC boards comprised entirely (15%) or mostly (70%) of white members. Most IRB chairpersons (64%) reported satisfaction with the current diversity of their membership. Participants largely agreed that considering diversity in the selection of IRB members is important (91%), including to improve the quality of IRB deliberation (80%), with an emphasis on racial/ethnic (85%) and gender diversity (74%). Most participants (80%) reported some type of active DEI effort regarding board membership at their university/AMC and just over half (57%) expressed satisfaction with these efforts.Conclusions Our national survey found that although university/AMC IRB chairpersons report valuing diversity in board membership, it may be lacking in key areas. Going forward, it will be important to specify clear reasons for diversity in the IRB context, as well to establish targets for acceptable levels of board diversity and to match DEI efforts to those targets. (shrink)

In 1978, as the protests against the Shah of Iran reached their zenith, philosopher Michel Foucault was working as a special correspondent for _Corriere della Sera_ and _le Nouvel Observateur_. During his little-known stint as a journalist, Foucault traveled to Iran, met with leaders like Ayatollah Khomeini, and wrote a series of articles on the revolution. _Foucault and the Iranian Revolution _is the first book-length analysis of these essays on Iran, the majority of which have never before appeared in English. (...) Accompanying the analysis are annotated translations of the Iran writings in their entirety and the at times blistering responses from such contemporaneous critics as Middle East scholar Maxime Rodinson as well as comments on the revolution by feminist philosopher Simone de Beauvoir. In this important and controversial account, Janet Afary and Kevin B. Anderson illuminate Foucault's support of the Islamist movement. They also show how Foucault's experiences in Iran contributed to a turning point in his thought, influencing his ideas on the Enlightenment, homosexuality, and his search for political spirituality. _Foucault and the Iranian Revolution_ informs current discussion on the divisions that have reemerged among Western intellectuals over the response to radical Islamism after September 11. Foucault's provocative writings are thus essential for understanding the history and the future of the West's relationship with Iran and, more generally, to political Islam. In their examination of these journalistic pieces, Afary and Anderson offer a surprising glimpse into the mind of a celebrated thinker. (shrink)

Understanding contemporary environments in the laboratory and elsewhere requires grappling conceptually with multiple, coexisting, nonconforming infrastructures which actors engage at the same time. In this article, I develop the analytical vocabulary of “seams” for studying heterogeneous, multi-infrastructural environments. Drawing upon six years of ethnographic fieldwork with two distributed science teams, as well as studies in Ubiquitous Computing, I examine overlaps among infrastructures and how actors work creatively with and across their seams. Rather than suggesting that actors are hemmed in or (...) incapacitated by multiple infrastructural commitments, inclusions, and exclusions, I show instead how they work artfully to align them in ways concordant with membership and how this produces both consequences for their work and opportunities for analysis. (shrink)

This article is a collective writing experiment undertaken by philosophers of education affiliated with the PESGB (Philosophy of Education Society of Great Britain). When asked to reflect on questions concerning the Philosophy of Education in a New Key in May 2020, it was unsurprising that the effects of the coronavirus pandemic on society and on education were foremost in our minds. We wanted to consider important philosophical and educational questions raised by the pandemic, while acknowledging that, first and foremost, it (...) is a human tragedy. With nearly a million deaths reported worldwide to date, and with everyone effected in one way or another by Covid-19, there is a degree of discomfort, and a responsibility to be sensitive, in reflecting and writing about it academically. Members of this ‘Covid Collective’ come from various countries, with perspectives from Great Britain and Ireland well represented, and we see academic practice as a globally connected enterprise, especially since the digital revolution in academic publishing. The concerns raised in this article relate to but move beyond Covid-19, reflecting the impact of neoliberalism [and other political developments] on geopolitics with educational concerns as central to our focus. (shrink)

Covering nearly 300 years of American religious writing, this anthology compiles selections from thirteen notable thinkers--including Thomas Hooker, Jonathan Edwards, Charles Hodge, Ralph Waldo Emerson, Josiah Royce, William James and H. Richard Niebuhr--to reveal the vital and creative history of Protestant theology in America. In his substantial Introduction, Sydney Ahlstrom relates the history of American theology in broad and accessible terms, tackling his subject with characteristic clarity, passion, and intellectual rectitude.

The current study is designed to propose and test a model about the ethical reputation of a target manager who must decide whether to engage in earnings management. We employ an experimental approach to examine the potential negative reputation effects within the internal labor market of a firm that occur as a consequence of earnings management. We examine participants’ responses to a hypothetical (target) manager when both the target’s behavior and the corporate incentives were manipulated. Participants assessed how ethical they (...) believed a target manager to be, based on the target’s decision regarding earnings management and the nature of the corporate incentives. Participants also assessed the target’s managerial ability. Participants’ judgments regarding the target’s morality were significantly affected by the target’s behavior, but were not affected by the incentive structure. Ability judgments were significantly and positively related with morality assessments. Further analysis indicates that morality assessments mediate the relationships between the target’s behavior and the participants’ willingness to extend work-related opportunities to the target. Implications of these results for management control systems design and for future research are discussed. (shrink)

Ethical reasoning is an integral part of the work of a clinical ethics consultant. Ethical reasoning has a close relationship with an individual’s beliefs and values, which, for religious adherents, are likely to be tightly connected with their spiritual perspectives. As a result, for individuals who identify with a religious tradition, the process of thinking through ethical questions is likely to be influenced by their religious worldview. The connection between ethical reasoning and one’s spiritual perspective raises questions about the role (...) that CECs’ personal religious worldviews should play in their professional lives and their consultative work. This paper offers numerous arguments critiquing the inclusion of a consultant’s own spiritual perspective in her work and has identified only limited circumstances under which such inclusion might be permissible. In particular, these arguments lead to the conclusion that a CEC’s personal beliefs should never influence her ethical analysis or development of a recommendation. Further, religious appeals should not be used in communication during decision-making conversations other than to describe the patient or surrogate’s stated perspective. There may be limited cases in which a CEC may share her spiritual worldview with a patient with the intent of building a collaborative relationship, but such situations should be approached with extreme caution. (shrink)

Despite the importance of Suárez’s defense of the freedom of the will at the threshold of early modern philosophy, his account has received scant recent attention. This paper aims partially to redress that neglect. Suárez’s position can be understood as a balancing act between desiring to attribute libertarian freedom to agents and desiring to maintain the will’s status as a rational appetite. Hence, he rejects an intellectualism that says that choices are necessitated by the intellect’s judgements (since he does not (...) think that the judgements themselves can be directly free), but affirms that only what is judged good can be chosen. (shrink)

Efforts to professionalize the field of bioethics have led to the development of the Healthcare Ethics Consultant-Certified (HEC-C) Program intended to credential practicing healthcare ethics consultants (HCECs). Our team of professional ethicists participated in the inaugural process to support the professionalization efforts and inform our views on the value of this credential from the perspective of ethics consultants. In this paper, we explore the history that has led to this certification process, and evaluate the ability of the HEC-C Program to (...) meet the goals it has set forth for HCECs. We describe the benefits and weaknesses of the program and offer constructive feedback on how the process might be strengthened, as well as share our team’s experience in preparing for the exam. (shrink)

This paper proposes communities of practice (CoP) as a process to build moral resilience in healthcare settings. We introduce the starting point of moral distress that arises from ethical challenges when actions of the healthcare professional are constrained. We examine how situations such as the current COVID-19 pandemic can exponentially increase moral distress in healthcare professionals. Then, we explore how moral resilience can help cope with moral distress. We propose the term collective moral resilience to capture the shared capacity arising (...) from mutual engagement and dialogue in group settings, towards responding to individual moral distress and towards building an ethical practice environment. Finally, we look at CoPs in healthcare and explore how these group experiences can be used to build collective moral resilience. (shrink)

This paper explores a philosophical argument about the use of natural light in films. I argue that directors use sunlight as a visual metaphor to induce a sublime experience from the viewer to elevate the narrative. While it is more efficient in terms of time management and finances to use electric lights, sunlight creates a successful emotional effect on the viewer placing them in contemplation of the relationship between humanity, nature, and humility. Essentially, I am concerned with what it is (...) that the capturing of sunlight accomplishes in these works of art that a light bulb can’t. In this paper, I consider how natural light is used to guide the viewer’s eye and how natural light makes us feel. I believe motion pictures are the perfect artistic medium to explore our emotional understanding of the sun as it not only captures objects in motion in the light of the sun it also captures the sun itself in motion. My intention is to provide a better understanding of the powerful psychological effect that the use of sunlight has on the viewer of a film. (shrink)