This study examines the impact of the strength of an accounting firm's ethical environment on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial 'between subjects' experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in respect of an inventory writedown. Based on prior research, and as (...) hypothesized, participants possessing greater auditing experience made higher quality technical judgments. While there were no significant differences between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. (shrink)

This research is motivated by the criticism levelled at the academic community for its failure to incorporate sufficient ethics education into the accounting curriculum :53–71, 2004; Madison and Schmidt 2006). The inclusion of ethics decision-making frameworks by professional bodies in their codes of conduct or as a standalone tool and the encouragement of their use as a part of ethics education to help students to identify and think through ethical issues in a business context has been subject to very limited (...) research to date. The aim of this study is to provide evidence of the impact of providing a framework on its own and providing a framework as part of a comprehensive integrated ethics education component of a first-year unit of study, on accounting students’ ethical sensitivity and judgment. Results indicate that providing students with a framework only does not increase students’ ethical sensitivity but does support their ethical judgment. In contrast, the integrated ethics component does increase student’s ethical sensitivity, however, an unexpected finding of this study is that increases in students’ ethical judgement are greater if they have not been previously exposed to the framework. Taken together, our findings suggest that it is the framework that has a significant impact on students’ ethical judgment, while an integrated ethics education can expose students to a range of ethical issues and thereby improve their ethical sensitivity, a critical component which initiates the ethical decision-making process. (shrink)

This study examines the impact of the strength of an accounting firm’s ethical environment (presence and reinforcement vis-à-vis the presence of a code of conduct) on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial ‹between subjects’ experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in (...) respect of an inventory writedown. Based on prior research, and as hypothesized, participants possessing greater auditing experience made higher quality technical judgments. While there were no significant differences between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. (shrink)

Research about the Olympic Games has primarily focused on preparing athletes for competition. Less attention has been paid to the post-Olympic-phase and athlete well-being during this time. This study explored Australian Olympic athletes’ experiences following the conclusion of the 2016 Rio Olympic Games, including the factors that may have contributed to or challenged their well-being during this time. Eighteen athletes participated in semi-structured interviews and thematic analysis revealed that when Olympic performance appraisal met prior expectations, when athletes planned for a (...) return to work or study, and when support from a variety of sources was readily available, this positively influenced athletes’ well-being during the POP. When these factors were not in place, more challenging post-Games experiences were present, and well-being was compromised. The findings contribute to the broader literature on elite athlete well-being and at an applied level, may be used to inform targeted programs that focus on supporting athletes after an Olympic campaign. (shrink)

Henrich et al.'s critical review demonstrating that psychology research is over-reliant on WEIRD samples is an important contribution to the field. Their stronger claim that is less convincing, however. We argue that WEIRD people's apparent distinct weirdness is a methodological side-effect of psychology's over-reliance on WEIRD populations for developing its methods and theoretical constructs.

Sustainability, and the related concept of climate change, is an emerging domain within nursing and nurse education. Climate change has been posited as a serious global health threat requiring action by health professionals and action at international level. Anåker & Elf undertook a concept analysis of sustainability in nursing based on Walker and Avant's framework. Their main conclusions seem to be that while defining attributes and cases can be established, there is not enough research into sustainability in the nursing literature. (...) This paper seeks to develop their argument to argue that sustainability in nursing can be better understood by accessing non‐nursing and grey literature and, for example, the literature in the developing web‐based ‘paraversity’. Without this understanding, and application in nursing scholarship, nurses will have a rather narrow understanding of sustainability and its suggested links with social and health inequalities and the dynamics underpinning unsustainable neoliberalist political economy. This understanding is based on the social and political determinants of health approach and the emerging domain of planetary health. However, this is a major challenge as it requires a critical reflection on what counts as nursing knowledge, a reflection which might reject sustainability and political economy as irrelevant to much of nursing practice. (shrink)

We explore the entanglement of the vacuum of a relativistic field by letting a pair of causally disconnected probes interact with the field. We find that, even when the probes are initially non-entangled, they can wind up to a final entangled state. This shows that entanglement persists between disconnected regions in the vacuum. However the probe entanglement, unlike correlations, vanishes once the regions become sufficiently separated. The relation between entropy, correlations and entanglement is discussed.

Amartya Sen introduces the concept of capabilities, i.e. what people are able to do and to be, as a non-economic measure in the development evaluation. This essay seeks to explore how this concept deals with the issues of values and politics, which in many cases determines people’s identity. The main argument is that the concept of capabilities is built around a certain individualistic view of human beings, whereas identity suggests a more complex picture. As such, Sen’s capability approach cannot properly (...) address the issue of identity and risks losing important insights which may contribute to people’s well being. Keywords: Amartya Sen, capability approach, identity, development, justice. Abstrak: Amartya Sen memperkenalkan konsep kapabilitas, yakni apa yang dapat dilakukan oleh seseorang dan bagaimana ia dapat menjadi dirinya, sebagai tolok ukur non-ekonomik dalam evaluasi pembangunan. Artikel ini berupaya mengkaji bagaimana konsep ini dapat diselaraskan dengan nilai-nilai identitas dan politik, yang dalam banyak hal menentukan apa yang dianggap oleh banyak orang sebagai nilai. Argumen yang dikemukakan dalam artikel ini adalah bahwa konsep mengenai kapabilitas dibangun atas sebuah pandangan individualistik mengenai manusia, sementara identitas menyiratkan sebuah gambaran yang lebih kompleks. Dipahami secara demikian, pendekatan kapabilitas Sen tidak dapat menanggapi permasalahan identitas secara memadai dan beresiko kehilangan insight penting yang justru dapat memberi sumbangan bagi kesejahteraan manusia. Kata-kata kunci: Amartya Sen, pendekatan kapabilitas, identitas, perkembangan, keadilan. (shrink)

Purpose This paper aims to analyze the ways socio-economic issues are represented in mainstream news media and how it is consumed, understood and interpreted by Israeli young adults. It examines how mainstream media uses neo-liberal discourse, and the ways YAs internalize this ethic, while simultaneously finding ways to overcome its limitations. Design/methodology/approach This was a mixed methods study. First, it undertook content analysis of the most popular Israeli mainstream news media among YAs: the online news site Ynet and the TV (...) Channel 2 news. Second, the authors undertook semi-structured in-depth interviews with 29 Israeli YAs. The analysis is based on an online survey of 600 young Israelis, aged 18–35 years. Findings Most YAs did not perceive mainstream media as enabling a reliable understanding of the issues important to them. The content analysis revealed that self-representation of YAs is rare, and that their issues were explained, and even resolved, by older adults. Furthermore, most of YAs' problems in mainstream news media were presented using a neo-liberal perspective. Finally, from the interviews, the authors learned that YAs did not find information that could help them deal with their most pressing economic and social issue, in the content offered by mainstream media. For most of them, social media overcomes these shortcomings. Originality/value Contrary to research that has explored YAs’ consumerism of new media outlets, this article explores how YAs in Israel are constructed in the media, as well as the way in which YAs understand mainstream and new social media coverage of the issues most important to them. Using media content analysis and interviews, the authors found that Young Adults tend to be ambivalent toward media coverage. They understand the lack of media information: most of them know that they do not learn enough from the media. This acknowledgment accompanies their tendency to internalize the neo-liberal logic and conservative Israeli national culture, in which class and economic redistribution are largely overlooked. Mainstream news media uses neo-liberal discourse, and young adults internalize this logic, while simultaneously finding ways to overcome the limitations this discourse offers. They do so by turning to social media, mainly Facebook. Consequently, their behavior maintains the logic of the market, while also developing new social relations, enabled by social media. (shrink)

This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting (...) practice are then discussed. (shrink)

A significant international literature has shown that political fragmentation the existence of multiple parties in a governing body - affects policy-making. Indeed, an increase in the number of parties increases the number of viewpoints considered, but on the other hand may also lead to a decrease in government flexibility. This paper first of all shows that Flemish municipalities often have fragmented governments as measured by the number of parties represented in the municipal council and the College of Mayor and Alderman. (...) We also show that this fragmentation at the local level affects policy-making, though not necessarily in the same directions found in the international literature. (shrink)

A report suggests that United States’ army officers may engage in dishonest reporting regarding their compliance procedures. Similarly, nurses with espoused high ethical standards sometimes fail to live up to them and may do so while deceiving themselves about such practices. Reasons for lapses are complex. However, multitudinous managerial demands arising within ‘technical and instrumental rationality’ may impact on honest decision‐making. This paper suggests that compliance processes, which operates within the social structural context of the technical and instrumental rationality manifest (...) as ‘managerialism’, contributes to professional ‘dishonesty’ about lapses in care, sometimes through ‘thoughtlessness’. The need to manage risk, measure, account, and control in order to deliver efficiency, effectiveness, and economy (technical rationality) thus has both unintended and dysfunctional consequences. Meeting compliance requirements may be mediated by factors such as the ‘affect heuristic’ and ‘reflexive deliberations’ as part of the ‘structured agency’ of nurses. It is the complexity of ‘structured agency’ which may explain why some nurses fail to respond to such things as sentinel events, a failure to recognize ‘personal troubles’ as ‘public issues’, a failure which to outsiders who expect rational and professional responses may seem inconceivable. There is a need to understand these processes so that nurses can critique the context in which they work and to move beyond either/or explanations of structure or agency for care failures, and professional dishonesty. (shrink)

In this wide-ranging book the author presents his critique of the contemporary portrayal of cognition, an analysis of the conceptual foundations of cognitive science and a proposal for a new concept of the mind. Shanon argues that the representational account is seriously lacking and that far from serving as a basis of cognitive activity, representations are the products of such activity. He proposes an alternative view of the mind in which the basic capability of the cognitive system is not the (...) manipulation of symbols but rather action in the world. His book offers a different outlook on the phenomenon of consciousness and presents a new conception of psychological theory and explanation. This revised second edition includes a new Postscript. (shrink)

The 21st century has been revolutionary for the field of clinical genomics, with major advancements and breakthroughs over the years. It is now considered an instrumental tool in clinical and preventive medicine and has been used on a day-to-day basis to complement current clinical practice. However, with advancements in genomics comes greater bioethical concerns, which becomes increasingly complex with more cutting-edge technology. Some of the major ethical concerns include obtaining informed consent, possibility for genetic enhancements and eugenics, genomic equity and (...) potential discrimination and cloning. It is imperative that we appreciate the benefits of genomic medicine in complementing traditional practices, identify and address the ethical concerns with relation to the practice of genomic medicine, and to ensure a common goal of improving human lives. With these in mind, the practice of genomics can have maximum impact in the collective health of the population, with greater benefit to all. (shrink)

A pioneering study of the phenomenology of the special state of mind induced by Ayahuasca, a plant-based Amazonian psychotropic brew. The author's research is based both on extensive firsthand experiences with Ayahuasca, and on interviews conducted with a large number of informants coming from different places and backgrounds.

This article examines how Muslim religious scholars find space within political and legal discourses to deal with thorny issues such as rebellion. It takes as its case study a treatise by Ibn al-Jawzī regarding the permissibility to curse the second Umayyad caliph Yazīd b. Muʿāwiya. Although written to address the cursing of Yazīd, the treatise also speaks to questions regarding rulership and rebellion. Overall, the article argues that Ibn al-Jawzī adopted a juristically prudent approach to rebellion against an unjust and (...) sinful ruler which synthesizes various elements of the Sunni caliphate discourse and the Islamic legal discourse on the treatment of rebels. This allowed him to shift the debate from one on the permissibility of rebellion to one on the question of legitimacy, thus enabling him to justify actions against Yazīd without overtly condoning the act of rebellion. (shrink)

Using the 2000-2010 South Korean historical medical dramas Heo Jun, Dae Jang Geum, and Jejoongwon as case studies, this article examines televisual reimaginations of Korean medical modernity as interpretative popular culture texts. Particularly in the areas of the anatomical sciences and surgery, modern medicine’s emancipatory potentials in these productions are set semi-fictitiously in pre-modern Joseon historical contexts. Dramaturgically challenging entrenched social hierarchies and ossified cultural taboos of Institutionalized Confucianism, these dramas’ progressive physician-protagonists emphasize the universality and impartiality of medical knowledge (...) in what is herein termed as Generative Confucianism. (shrink)

Using the 2000-2010 South Korean historical medical dramas Heo Jun, Dae Jang Geum, and Jejoongwon as case studies, this article examines televisual reimaginations of Korean medical modernity as interpretative popular culture texts. Particularly in the areas of the anatomical sciences and surgery, modern medicine’s emancipatory potentials in these productions are set semi-fictitiously in pre-modern Joseon historical contexts. Dramaturgically challenging entrenched social hierarchies and ossified cultural taboos of Institutionalized Confucianism, these dramas’ progressive physician-protagonists emphasize the universality and impartiality of medical knowledge (...) in what is herein termed as Generative Confucianism. (shrink)

Using the 2000-2010 South Korean historical medical dramas Heo Jun, Dae Jang Geum, and Jejoongwon as case studies, this article examines televisual reimaginations of Korean medical modernity as interpretative popular culture texts. Particularly in the areas of the anatomical sciences and surgery, modern medicine’s emancipatory potentials in these productions are set semi-fictitiously in pre-modern Joseon historical contexts. Dramaturgically challenging entrenched social hierarchies and ossified cultural taboos of Institutionalized Confucianism, these dramas’ progressive physician-protagonists emphasize the universality and impartiality of medical knowledge (...) in what is herein termed as Generative Confucianism. (shrink)

This article examines how migrant and immigrant sex workers have been rendered invisible before the courts and parliament in the reform of laws regarding sex work in Canada. A discourse analysis of the expansive legal record in the Bedford case and the transcripts of Parliamentary debates and testimony before Standing Committees confirm the lack of nuanced discussion on how criminal law reform could impact migrant and immigrant sex workers. As such, while the case of Bedford and the resulting change in (...) the law made by Parliament have been celebrated as a win for some sex workers as an acknowledgment, recognition and judicial validation of experiences by legal institutions of sex workers, a sub-group of women – migrant and immigrant sex workers – remain in the shadows. This article examines how law excludes migrant and immigrant sex workers; it is a starting point for research on how migrant and immigrant sex workers may participate in future legal reform. (shrink)

Analysts have generally offered two explanations for China's no-devaluation policy during the Asian financial crisis. The first is China's good economic fundamentals and the renminbi is not fully convertible. The second is China's foreign relations' imperative. China was endeavouring to seek favourable entry conditions into the WTO and improve relations with its Asian neighbours. At the same time it sought to exploit the undercurrent of resentment in Asia towards the role played by the US during the crisis. Policy making in (...) China has become more institutionalized in the post-Deng era, but these explanations ignore the role of China's domestic bureaucratic actors in exchange rate policy making. This paper examines the exchange rate regime preferences of China's key economic ministries and their influences in exchange rate policy making and argues that Party leaders were able to adopt a no-devaluation policy throughout the crisis because China's key economic ministries actively supported or acquiesced to that policy. (shrink)

In their critique of connectionist models Fodor and Pylyshyn (1988) dismiss such models as not being cognitive or psychological. Evaluating Fodor and Pylyshyn's critique requires examining what is required in characterizating models as 'cognitive'. The present discussion examines the various senses of this term. It argues the answer to the title question seems to vary with these different senses. Indeed, by one sense of the term, neither representa-tionalism nor connectionism is cognitive. General ramifications of such an appraisal are discussed and (...) alternative avenues for cognitive research are suggested. (shrink)

One of the common points between Ahl al-Sunnah and Shia is the com-mon hadiths, which both have. These hadiths have been seen as a means of bringing the two sides closer in recent years. Although common narrations, which are seen as a means of bringing the two sects closer, have been men-tioned in recent years, when going into detail, it is understood that there are differences in terms of wording and interpretation. Some of the common hadiths are transmitted in the (...) exactly same way in Shia and Ahl al-Sunnah. The two sects were able to make different evaluations in terms of meaning in such hadiths. The wording differences of a hadith in Shia enable the follow-up of the formation within the sect. A similar situation can be seen in the interpretations attributed to the hadiths in the Ahl al-Sunnah. As a concrete example of these determinations, it is possible to consider the hadith of firâsah, which includes abstract concepts within the scope of faith. The study consists of two parts. In the first part, status of authenticity the hadith of firâsah in Ahl al-Sunnah and the meaning attributed to the hadith are emphasized. It was seen that Sufi scholars concentrated more on this hadith as a result of the research on hadith, tafsir and sufism sources.The hadith of firâset, which is almost identical in terms of text in the books of Shia and Ahl as-sunna, has been accepted as evidence of the understanding of firâset among the Ahl as-Sunnah, especially as a way of Sufis obtaining knowledge. (shrink)

Previous studies have highlighted the communicative limitations of artistic visualizations, which are often too conceptual or interpretive to enhance public understanding of (and volition to act upon) scientific climate information. This seems to suggest a need for greater factuality/concreteness in artistic visualization projects, which may indeed be the case. However, in this paper, we synthesize insights from environmental psychology, the psychology of art, and intermediate disciplines like eco-aesthetics, to argue that artworks—defined by their counterfactual qualities—can be effective for stimulating elements (...) of environmental consciousness. We also argue that different artworks may yield different effects depending on how they combine counter/factual strategies. In so doing, we assert that effective artistic perceptualization—here expressed asaffectivization—exceeds the faithful translation of facts from one mode to another, and cannot be encapsulated in a single example of un/successful art. (shrink)