This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...) on audit firms in Indonesia as well as 173 internal auditors working in the manufacturing and financial services. The result of multigroup analysis shows that emotion can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors; and reporting wrongdoing internally and anonymously are the preferred way of professional accountants to blow the whistle in Indonesia. (shrink)

This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle (pressure or financial incentives, opportunity and rationalization), in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big (...) 4 companies operating in Indonesia. The results of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle (Brown et al. in Account Public Interest 16(1):28–56, 2016; Smaili and Arroyo in J Bus Ethics, 10.1007/s10551-017-3663-7, 2017) by adding empirical evidence. (shrink)

There are numerous studies that, from different perspectives, have dealt with the debate held in the Spanish Empire during the 16th century on the slavery of the American Indians, starring –among others– by Francisco de Vitoria and his disciples from the School of Salamanca, and also –outside the academic sphere– by Fray Bartolomé de las Casas and Juan Ginés de Sepúlveda. The purpose of this work is to study whether this debate made its mark in Spanish society. For this, it (...) is analyzed three theatrical pieces from the Golden Age signed by playwrights of the stature of Tirso de Molina, Lope de Vega and Pedro Calderón de Barca, who –given their enormous popularity– had the capacity to reach the wide audience that congregated in the corrals of comedies. Were these three writers influenced by the controversy over the Indians carried out, among other authors, by Vitoria, Las Casas and Sepúlveda? Did they fully grasp in their works the subtle debate that Vitoria, Las Casas and Sepúlveda maintained when they interpreted Aristotelian arguments on slavery and the consequences that derived from them in terms of the possibility of enslaving or not the Indians? (shrink)

Neste artigo, colocamos a questão sobre o estatuto da Física no pensamento de René Descartes em meio a duas leituras divergentes. De um lado, apresentamos e criticamos a interpretação idealista de Martial Gueroult em torno do problema e, noutra perspectiva, apresentamos e defendemos a interpretação realista-pragmática, de Zeljko Loparic e Érico Andrade, como sendo a mais adequada para se compreender a natureza da física no pensamento cartesiano. O objetivo central é saber como Descartes concebe a sua própria ciência hipotética frente (...) às exigências metodológicas que ele mesmo extrai da matemática. Após entendermos em que medida a relação entre metafísica, matemática e física não ocorre de modo pacífico no interior do sistema cartesiano, passamos ao tratamento específico das duas interpretações, destacando seus respectivos compromissos filosóficos e suas diferentes escolhas textuais. Apesar da vasta literatura especializada sobre a obra de Descartes, no Brasil, o debate em torno da ciência cartesiana ainda é incipiente quando comparamos com a quantidade de artigos e livros que priorizam os temas clássicos da sua metafísica. Com o intuito de diminuir tal lacuna, retomamos este tema específico do pensamento de Descartes, explicitando as mediações e problematizações que lhe são inerentes. (shrink)

O presente artigo discute a compreensão de Cassirer sobre a objetividade do conhecimento científico produzido pela física. Por se tratar de uma noção que perpassa várias obras do autor, e de diferentes períodos, minha escolha foi direcionar esforços, principalmente, para o terceiro volume da Filosofia das Formas Simbólicas. Esta escolha bibliográfica se justifica pelo fato de que, na referida obra, encontram-se dois aspectos estruturantes para o tratamento da questão proposta. O primeiro, de natureza sistemática, diz respeito à explicitação do processo (...) de matematização da física. A partir dele é possível compreender em que termos a objetividade da matemática determina simbolicamente o conhecimento produzido pela física enquanto ciência empírica. O segundo, de natureza histórico-metodológica, demonstra a mudança de orientação epistemológica da física de modelos para a física de princípios. (shrink)

BackgroundThere is evidence that direct journal endorsement of reporting guidelines can lead to important improvements in the quality and reliability of the published research. However, over the last 20 years, there has been a proliferation of reporting guidelines for different study designs, making it impractical for a journal to explicitly endorse them all. The objective of this study was to investigate whether a decision tree tool made available during the submission process facilitates author identification of the relevant reporting guideline.MethodsThis was (...) a prospective 14-week before–after study across four speciality medical research journals. During the submission process, authors were prompted to follow the relevant reporting guideline from the EQUATOR Network and asked to confirm that they followed the guideline (‘before’). After 7 weeks, this prompt was updated to include a direct link to the decision-tree tool and an additional prompt for those authors who stated that ‘no guidelines were applicable’ (‘after’). For each article submitted, the authors’ response, what guideline they followed (if any) and what reporting guideline they should have followed (including none relevant) were recorded.ResultsOverall, 590 manuscripts were included in this analysis—300 in the before cohort and 290 in the after. There were relevant reporting guidelines for 75% of manuscripts in each group; STROBE was the most commonly applicable reporting guideline, relevant for 35% (n = 106) and 37% (n = 106) of manuscripts, respectively. Use of the tool was associated with an 8.4% improvement in the number of authors correctly identifying the relevant reporting guideline for their study (p < 0.0001), a 14% reduction in the number of authors incorrectly stating that there were no relevant reporting guidelines (p < 0.0001), and a 1.7% reduction in authors choosing a guideline (p = 0.10). However, the ‘after’ cohort also saw a significant increase in the number of authors stating that there were relevant reporting guidelines for their study, but not specifying which (34 vs 29%; p = 0.04).ConclusionThis study suggests that use of a decision-tree tool during submission of a manuscript is associated with improved author identification of the relevant reporting guidelines for their study type; however, the majority of authors still failed to correctly identify the relevant guidelines. (shrink)

This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...) on audit firms in Indonesia as well as 173 internal auditors working in the manufacturing and financial services. The result of multigroup analysis shows that emotion can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors; and reporting wrongdoing internally and anonymously are the preferred way of professional accountants to blow the whistle in Indonesia. (shrink)

Whistleblowers who need to decide whether or not they should report wrongdoing usually experience several anxieties and pressures before making a final decision. As whistleblowers continue to attract the attention of a wide range of stakeholders, more research is necessary to understand the effects of the perceived seriousness of threats and perceived seriousness of wrongdoing, as well as the effect of the rationalization process on the intention to blow the whistle. We make the original proposal that the rationalization process can (...) affect how PST and PSW trigger whistleblowing intentions. We tested our model using employees of tax offices operating in an emerging economy. We suggest several research findings, which can be summarized as follows: PST reduces individuals’ intention to blow the whistle. That is, the greater the threat perceived by whistleblowers, the higher the likelihood they will choose to remain silent; we find evidence of a positive relationship between PSW and whistleblowing intention, whereby PSW increases individuals’ intention to blow the whistle. That is, the more serious the wrongdoing perceived by potential whistleblowers, the more likely they are to choose to blow the whistle; and we find evidence of the important role of rationalization in moderating the relationships between PST, PSW, and whistleblowing intention. The implications of these findings for business ethics scholars, managers, and end-users interested in whistleblowing are also presented. (shrink)

This article originally advances the field of organizational whistleblowing by empirically investigating the suitability of the four elements of the fraud diamond as a means to understand the intention to disclose wrongdoing through virtual channels. This article also makes a contribution on the theme of whistleblowing as it relates to customers, an under-studied, however, relevant stakeholder in this field. The main findings of the article are as follows: the four elements of the fraud diamond as they relate to whistleblowing—a combination (...) of pressure, financial incentive, opportunity and rationalization, and capability—can explain the intentions behind customer reports of wrongdoing; online social media channels are customers’ preferred means of whistleblowing; the elements of opportunity and capability are strongly correlated with the use of social media as a method of disclosing wrongdoing; and virtual channels can be useful for whistleblowers in order to avoid potential retaliation. Unique managerial and academic implications of these research findings are also discussed, extending the layers of knowledge on whistleblowing in organizations. (shrink)

This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle, in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big 4 companies operating in Indonesia. The results (...) of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle :28–56, 2016; Smaili and Arroyo in J Bus Ethics, https://doi.org/10.1007/s10551-017-3663-7, 2017) by adding empirical evidence. (shrink)

O objetivo deste artigo é apresentar os elementos da relação entre Filosofia da Tecnologia e Ética Contemporânea a partir do pensamento de Hans Jonas, bem como sua aplicação ao problema ecológico que enfrentamos em nossos dias. Destacamos como Hans Jonas desenvolve uma consistente argumentação a respeito do avanço tecnológico, do decorrente aumento do poder de nossas ações e, consequentemente, da necessidade de uma nova ética voltada para o futuro capaz de lidar com essa inédita conjuntura. Também fazemos explanação das noções (...) estruturais da Ética da Responsabilidade proposta por Jonas e suas implicações diretas no tema ambiental. (shrink)

Academic leaders in management from all over the world—including recent calls by the Academy of Management Shaw (Academy of Management Journal 60(3): 819–822, 2017)—have urged further research into the extent and use of questionable research practices (QRPs). In order to provide empirical evidence on the topic of QRPs, this work presents two linked studies. Study 1 determines the level of use of QRPs based on self-admission rates and estimated prevalence among business scholars in Indonesia. It was determined that if the (...) level of QRP use identified in Study 1 was quite high, Study 2 would be conducted to follow-up on this result, and this was indeed the case. Study 2 examines the factors that encourage and discourage the use of QRPs in the sample analyzed. The main research findings are as follows: (a) in Study 1, we found the self-admission rates and estimated prevalence of business scholars’ involvement in QRPs to be quite high when compared with studies conducted in other countries and (b) in Study 2, we found pressure for publication from universities, fear of rejection of manuscripts, meeting the expectations of reviewers, and available rewards to be the main reasons for the use of QRPs in Indonesia, whereas (c) formal sanctions and prevention efforts are factors that discourage QRPs. Recommendations for stakeholders (in this case, reviewers, editors, funders, supervisors, chancellors and others) are also provided in order to reduce the use of QRPs. (shrink)

Whistleblowers have significantly shaped the state of contemporary society; in this context, this research sheds light on a persistently neglected research area: what are the key determinants of whistleblowing within government agencies? Taking a unique methodological approach, we combine evidence from two pieces of fieldwork, conducted using both primary and secondary data from the US and Indonesia. In Study 1, we use a large-scale survey conducted by the US Merit Systems Protection Board (MSPB). Additional tests are conducted in Study 1, (...) making comparisons between those who have and those who do not have whistleblowing experience. In Study 2, we replicate the survey conducted by the MSPB, using empirical data collected in Indonesia. We find a mixture of corroboration of previous results and unexpected findings between the two samples (US and Indonesia). The most relevant result is that perceived organizational protection has a significant positive effect on whistleblowing intention in the US sample, but a similar result was not found in the Indonesian sample. We argue that this difference is potentially due to the weakness of whistleblowing protection in Indonesia, which opens avenues for further understanding the role of societal cultures in protecting whistleblowers around the globe. (shrink)

Vigencia y actualidad del Tomismo -- Carácter analógico del conocer -- Splendor formae -- Experiencia poética y experiencia mística -- La lírica religiosa de Lope de Vega -- El catolicismo en la pintura de Velázquez.

En la actualidad, aún se desconoce el verdadero alcance de la vasta cultura de Lope de Vega, pues, aunque se sabe que fue un gran lector, que legó más de 1500 libros, sus títulos se han perdido a lo largo de la historia. No obstante, en sus obras trasciende una serie de textos que contribuyeron a su formación. En el presente trabajo se analiza La Arcadia, considerada la novela pastoril más erudita del Siglo de Oro, desde la perspectiva de (...) los agentes terapéuticos. En esta obra se mencionan remedios de procedencia herbal, de procedencia mineral y también de procedencia animal. Los resultados confirman que Lope de Vega pudo utilizar una serie de textos científicos en sus citas sobre la materia terapéutica. Entre ellos cabe destacar a Andrés Laguna y su Dioscórides y Plinio el Viejo, cuya Historia Natural pudo haber consultado como fuente primaria, a través de alguna traducción comentada, como la de Gerónimo de Huerta o a través de alguna otra obra basada en ella, como el opúsculo de Constantino Castriota, pues, en este último caso, se encuentran párrafos muy similares y, en algunos casos, casi literales. Nowadays, the true extent of the vast culture of Lope de Vega is still largely unknown. Although it is known that he was a great reader, who bequeathed more than 1500 books, his titles have been lost throughout history. However, a series of texts that contributed to his education become known in his works. In the present paper, La Arcadia, considered the most erudite pastoral romance of Spanish Golden Age, is analyzed from the therapeutic perspective. Remedies of herbal origin, of mineral origin and also of animal origin are mentioned in this novel. The results achieved confirm that Lope de Vega was able to use a series of scientific texts in his quotations on the therapeutic subject. Among them, it is worth mentioning Andres Laguna, and Pliny the Elder, whose Natural History could have been consulted as a primary source, through some commented translation, such as that of Geronimo de Huerta, or through some other work based on it, like Constantino Castriota's opuscule. In the latter case, there are very similar and, in some cases, almost literal paragraphs. (shrink)

Este trabajo se centra en la relación existente entre el episodio cervantino de la carreta de la Muerte y el auto sacramental de Las Cortes de la Muerte, tradicionalmente atribuido a Lope de Vega. Esta pieza dramática ha recibido cierta atención por parte de la crítica debido a que, casi con total seguridad, tal es el auto mencionado en la Segunda parte del Quijote, cuando el caballero andante se encuentra con el carro en el que van los representantes de (...) la compañía de Angulo el Malo. Tras reseñar brevemente el episodio cervantino y la posible identificación del auto en él mencionado, se ofrece un análisis dramático-literario de Las Cortes de la Muerte, comentando su estructura y otras cuestiones relativas a su construcción alegórico-simbólica. This paper focuses on the relationship between Cervantes’ Cart of Death episode and the sacramental play entitled Las Cortes de la Muerte, usually attributed to Lope de Vega. This play has received some attention by the critics because it is almost certainly the sacramental play mentioned in the second part of Don Quixote, when the knight-errant meets the actors belonging to the Angulo el Malo’s company. After commenting on Cervantes’ episode and the possible identification of the sacramental play mentioned there, the paper provides a dramatic and literary analysis of Las Cortes de la Muerte, with comment about its structure and other details concerning its allegorical and symbolic constructions. (shrink)

ObjectiveThis study aims to analyze sociohistorically how the normative patterns of hegemonic masculinity produced impacts on men’s health/mental health in the context of the COVID-19 pandemic.MethodsA qualitative study from a socio-historical perspective was conducted with 50 men based on an online survey. A semistructured form was applied. The data were analyzed by the Collective Subject Discourse method, interpreted in the light of the context of epidemic disease and hegemonic masculinity.ResultsThe experience of the pandemic exposed the normative patterns of masculinities from (...) the consummation of acts representative of the pandemic context, which incited men to deny the existence of COVID-19 disease and to delay the understanding and adoption of measures to protect and control COVID-19. As a repercussion, men presented conflicts in the regulation of emotions; presented emotional suppression; were more reactive; felt threatened regarding the loss of the role of family provider, virility; and revealed a sense of invulnerability, added to the weakening of self-care.ConclusionThe discourse revealed that the men’s behaviors are consistent with the characteristics of hegemonic masculinity, but express signs of recognition that this behavior causes harm to themselves and their health. (shrink)

Como casi todos los conceptos fi losófi cos, el de «validez normativa» tiene altos grados de ambigüedad y de vaguedad. En este trabajo me encargo de analizar la postura de distintos autores que han tratado de dar respuesta a la pregunta ¿qué significa que una norma sea «válida»? Para ello, tomo como hilo conductor la obra de Ernesto Garzón Valdés. Esto se debe a que los trabajos de Ernesto Garzón dedicados a este tema, le ofrecen al lector un análisis crítico (...) y comprensivo de algunas de las posturas teóricas más relevantes sobre el concepto de validez normativa. Asimismo, trabajar a través de su obra tiene un doble benefi cio: por un lado, no sólo nos permite conocer a fondo la postura teórica de autores que pertenecen a distintas corrientes del pensamiento, como Hans Kelsen, H.L.A. Hart, Francisco Suárez o von Wright por ejemplo, sino que, por el otro, nos permite conocer la postura del mismo Garzón y sus críticas a los diferentes modelos conceptuales. (shrink)

Antes de tecer qualquer tipo de homenagem ou traçar elogios, é necessário alertar ao leitor do risco e, talvez, da insuficiência das palavras. O alerta se deve ao fato das palavras não exprimirem com precisão o olhar que acolhe, a voz que direciona sem cercear a liberdade de escolher por si só qual caminho seguir. É assim que brevemente podemos aproximar o conceito de “cuidado” ao professor Dr. Luizir Oliveira, ou simplesmente Luizir.

Cognitive scientists have a variety of approaches to studying cognition: experimental psychology, computer science, robotics, neuroscience, educational psychology, philosophy of mind, and psycholinguistics, to name but a few. In addition, they also differ in their approaches to cognition - some of them consider that the mind works basically like a computer, involving programs composed of abstract, amodal, and arbitrary symbols. Others claim that cognition is embodied - that is, symbols must be grounded on perceptual, motoric, and emotional experience. The existence (...) of such different approaches has consequences when dealing with practical issues such as understanding brain disorders, designing artificial intelligence programs and robots, improving psychotherapy, or designing instructional programs. The symbolist and embodiment camps seldom engage in any kind of debate to clarify their differences. This book is the first attempt to do so. It brings together a team of outstanding scientists, adopting symbolist and embodied viewpoints, in an attempt to understand how the mind works and the nature of linguistic meaning. As well as being interdisciplinary, all authors have made an attempt to find solutions to substantial issues beyond specific vocabularies and techniques. (shrink)

The aim of this research is focused on analyzing the alteration of the psychophysiological and cognitive response to an objective computerized stress test, when the behavioral response is controlled. The sample used was sports science students, with a mean age of 22.82 A quasi-experimental design was used in which the response of each participant to the DT test was evaluated. The variable “number of hours of physical activity per week” and the variable “level of behavioral response to stress” were controlled. (...) Before and after this test, the following parameters were measured: activation and central fatigue, and perceived exertion. Significant differences were found in all of the measures indicated. The usefulness of this protocol and the measures used to analyze the stress response capacity of the study subjects are discussed. (shrink)

RESUMO A série Black Mirror, transmitida entre 2011 e 2023 pela Netflix, tornou-se um fenômeno de mídia e seus episódios mostraram formas de interação homem-máquina (terminologia também referida como humano-computador). O nome da série se refere ao fato de que, quando uma tela é desligada, ela se torna um espelho negro que reflete a imagem do usuário. Este artigo1 tem como objetivo analisar os efeitos da interação homem-máquina nas organizações produtivas apresentadas em Black Mirror. Esta pesquisa utilizou a análise do (...) discurso, principalmente a partir das contribuições de Mikhail Bakhtin. O método consistiu em três etapas que contaram com a colaboração de estudantes de graduação e pós-graduação em Engenharia de Produção, integrando ensino e pesquisa e desenvolvendo o senso crítico dos pesquisadores-iniciantes. Os resultados indicam que, nas organizações apresentadas na série Black Mirror, há uma transição do conceito de fatores humanos para fatores ciborgues, bem como o uso da interação homem-máquina para promover o controle social. (shrink)