This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...) (The Free Press, New York)) and the Defining Issues Test (DIT) (Rest: 1979, Development in Judgment Moral Issues (University of Minnesota Press, Minneapolis, MN)) to164 graduating accounting students enrolled in capstone courses at two universities in the Northeastern United States. As potential entrants into the accounting profession, these subjects bring their values and moral reasoning to bear on attitudes and behaviors in the workplace. We find a highly significant inverse relationship between “Conformity” values and principled moral reasoning (i.e., those who prefer Conformity values have lower levels of moral reasoning). However, we also find that accounting students as a group do not prefer Conformity values above other values such as Self-actualization and Idealism, and we find positive relationships between Self-actualization and Idealism values and moral reasoning. Implications for values and ethics research are discussed. (shrink)

Research focusing on the relationship between measures of Corporate Social Responsibility and company financial performance has led to mixed results in the North American context. In addition, the ethical attitudes and approaches toward CSR investments of both companies and rating agencies are not necessarily the same in Europe and the United States. In this study, we use CSR ratings issued by a major European CSR ratings agency to examine in a bi-directional manner the relationships between CSR ratings and financial performance (...) in the European context. By bi-directional, we mean an examination of the relationship between prior CSR ratings and subsequent accounting and financial performance and reciprocally, the impact of accounting and financial performance of year N − 1 on CSR ratings of year N. Our principal findings are: the greater the market capitalization of a company, the higher the Vigeo rating, the higher the risk of the company, the lower the Vigeo rating, and the greater the stock market return of a company, the lower the Vigeo rating. Based on these findings, we propose a concept of “political visibility” pursuant to which enterprises of a greater size are exposed to greater pressure to conform to norms of socially acceptable behavior, a concept of “priorities” in which enterprises that have resolved their most urgent financial needs have a greater ability to invest in CSR, a concept of “rating downgrading” which reveals the sanctioning role of the rating agency from an ethical standpoint. (shrink)

Pain is an important focus for consciousness research because it is an avenue for exploring somatic awareness, emotion, and the genesis of subjectivity. In principle, pain is awareness of tissue trauma, but pain can occur in the absence of identifiable injury, and sometimes substantive tissue injury produces no pain. The purpose of this paper is to help bridge pain research and consciousness studies. It reviews the basic sensory neurophysiology associated with tissue injury, including transduction, transmission, modulation, and central representation. In (...) addition, it highlights the central mechanisms for the emotional aspects of pain, demonstrating the physiological link between tissue trauma and mechanisms of emotional arousal. Finally, we discuss several current issues in the field of pain research that bear on central issues in consciousness studies, such as sickness and sense of self. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:diacritics 30.1 (2000) 106-123 [Access article in PDF] The (Mis)Uses of Cannibalism in Contemporary Cultural Critique C. Richard King At least since 1979, when W. Arens demystified what he termed "the man-eating myth," cannibalism, once a fundamental feature of the anthropological imagination and a primary trope for interpreting cultural difference, has become subject to serious debate and lingering doubt [see Osborne]. Even as some anthropologists have sought to (...) recuperate anthropophagy as a tangible symbolic, ideological, and ritual complex [Brown and Tuzin; Conklin, "'Thus are our Bodies'"; Forsyth; Harris, Good to Eat 199-234; Sanday], a constellation of scholarly projects and popular works has complicated cannibalism by relocating it in the West. Perhaps most visibly, Hollywood cinema has reclaimed cannibalism. Although a handful of films have revived well-worn clichés of dark-skinned savages preparing to consume Westerners, as in King Solomon's Mines and Crocodile Dundee, others have cast the Western subject as cannibal to grapple with the horrors of reluctant cannibalism, as in Alive! [see Fiddes 121-31], to work through the transgressive and terrifying desires associated with psychopathic cannibalism, as in The Silence of the Lambs [Fuss; Halberstam], and importantly to parody the normative beliefs and behaviors of white, middle-class, heterosexual EuroAmericans, as in Eating Raoul and Parents. At the same time, an array of scholars, artists, and activists have invoked cannibalism to fashion critical perspectives on Western cultural practices. In his film Cannibal Tours (1987), Dennis O'Rourke encourages his audiences to think critically about tourists who travel to the Sepik River Valley to encounter reformed cannibals, asking implicitly who the cannibals are, the Melanesians who formerly (were thought to/claim to have) practiced anthropophagy or the tourists who travel to New Guinea to consume them [see Bruner]. Others have pushed the metaphor. Michael Ames, borrowing explicitly from O'Rourke, uses the cannibal to reframe ethnographic museums and their practices. Similarly, Jane Tompkins asserts that "Museums are a form of cannibalism made safe for polite society" [533]. More generally, Crystal Bartolovich playfully glosses consumerism as the cultural logic of the late cannibalism; bell hooks speaks of the EuroAmerican desires for and incorporation of things ethnic as "eating the other"; and Rosalind Morris suggests that cannibalism is the essential metaphor for late capitalism. More telling, however, are a set of overlapping critical projects that offer detailed theorizations [End Page 106] [Begin Page 108] of contemporary anthropophagy. Here, I will examine three that have had an important impact on discussions of tourism, museums, cultural appropriation, and consumption. Dean MacCannell, in an exciting exploratory review of the documentary Cannibal Tours, makes explicit what O'Rourke left unsaid: we are cannibals, and contemporary capitalism is neocannibalism. Perhaps more radically, Jack Forbes argues that Western civilization fosters cannibalism as an embodied, psychosocial condition or psychosis rooted in exploitation and consumption. Inspired at least in part by Forbes, Deborah Root rethinks Western civilization as cannibal culture.Although I am terribly sympathetic with these perspectives, particularly their political commitments and theoretical creativity, I am disturbed by the practices and effects that animate them. Indeed, as powerful as this critical field promises to be, it is at the same time troubling and dangerous. Although it defamiliarizes practices of cultural production and consumption, it does not enhance understanding of the contexts in which individuals and institutions deploy them and does less to effectively challenge or undermine them. In reframing beliefs and behaviors to accentuate productivity and power, it reinstates and reaffirms binaries and, worse, often turns on the same forms of appropriation.* * *Arguably, flesh eating has always promoted the elaborations of differences. Works central to the Western canon mobilize cannibalism to make (sense of) the world. Herodotus offers an early anthropophagic distinction:These Scythian husbandmen then occupy the country eastward for three days' journey.... Beyond this region the country is desert for a great distance; and beyond the desert Androphagi dwell.... The Androphagi have the most savage customs of all men; they pay no regard to justice, nor make use of any established law. They are nomads and wear a dress like a Scythian; they... (shrink)

Trust in leadership is at all all-time low and the impact on organizational behavior and performance cannot be ignored or denied. As leaders, there is a way for you to reverse this trend. You can decide to establish and sustain trust in the workplace—by getting naked—not in the physical sense, but from the perspective of being authentic and transparent. Earning the trust and loyalty of those you are privileged to lead lays the groundwork for a high performing, motivated, and, engaged (...) culture . . . a definitive competitive advantage. Needless to say, culture is always a reflection of our leadership values and behavior. Through our words, decisions, and behavior, the culture is “sculpted.” In every case, culture is created either by intentional design or by default. If you aspire to make a profound, positive, and sustaining impact on your organization, the hearts and minds of those you lead must be earned. In a world and time where corruption, deceit, and ethical lapses are commonplace, we’ve never had a greater need for trusted, ethical leaders. If you choose to be a trusted leader, you have the opportunity to differentiate yourself and your organization and enjoy a sustainable competitive advantage while making the world a better place. (shrink)

The facial expression of pain is the end product of a complex process that is, in part, emotional. The evolutionary study of facial expression must account for the social nature of human consciousness and should address the questions of why empathy exists, the adaptive importance of empathy, and whether facial expression is a mechanism of empathy and second-person consciousness.

The measurement of pain depends upon subjective reports, but we know very little about how research subjects or pain patients produce self-reported judgments. Representationalist assumptions dominate the field of pain research and lead to the critical conjecture that the person in pain examines the contents of consciousness before making a report about the sensory or affective magnitude of pain experience as well as about its nature. Most studies to date have investigated what Fechner termed “outer psychophysics”: the relationship between characteristics (...) of an external stimulus and the magnitude and nature of pain experience. In contrast, Fechner originally envisioned that “inner psychophysics” should investigate the relationship between physiological states and subjective experience. Despite the lack of established research tradition, inner psychophysics has a potential utility in elucidating underlying mechanisms for the production of phenomenal self-report. We illustrate this, using causal modeling analyses of the accuracy of self-reported pain ratings from our laboratory. We submit that the results are inconsistent with representationalist assumptions. Converging trends from several domains of consciousness studies seem to suggest that we need to abandon the unquestioned doctrine of representationalism and search for a more viable framework for understanding the generation of subjective self-report. (shrink)

In recent years, Bayesian probability theory has emerged not only as a powerful tool for building computational theories of vision, but also as a general paradigm for studying human visual perception. This book provides an introduction to and critical analysis of the Bayesian paradigm. Leading researchers in computer vision and experimental vision science describe general theoretical frameworks for modeling vision, detailed applications to specific problems and implications for experimental studies of human perception. The book provides a dialogue between different perspectives (...) both within chapters, which draw on insights from experimental and computational work, and between chapters, through commentaries written by the contributors on each other's work. Students and researchers in cognitive and visual science will find much to interest them in this thought-provoking collection. (shrink)

Objective: There is a demonstrated link between the mental health and substance use comorbidities experienced by young adults, however the vast majority of psychological interventions are disorder specific. Novel psychological approaches that adequately acknowledge the psychosocial complexity and transdiagnostic needs of vulnerable young people are urgently needed. A modular skills-based program for emotion regulation and impulse control addresses this gap. The current one armed open trial was designed to evaluate the impact that 12 weeks exposure to ERIC alongside usual care (...) had on young people's ability to regulate emotions, as well as examine potential moderating mechanisms.Methods: Seventy nine young people were enrolled to the 12 week intervention period. Twenty one practitioners from youth and community health services delivered relevant ERIC modules adjunct to usual care. Linear mixed effects regression was used to examine change over time across the primary outcome of emotion dysregulation and secondary outcomes of depression, anxiety, stress, experiential avoidance and mindfulness. Moderation analyses were conducted to test whether the magnitude of change in emotion dysregulation moderated change over time in secondary outcomes.Results: Analyses revealed significant improvement in the primary outcome of emotion dysregulation with a moderate effect size, in addition to decreases in the secondary outcomes of depression, anxiety, stress and experiential avoidance. No improvements in mindfulness were reported. Moderation analyses revealed that the residualised change over time in emotion dysregulation moderated the change over time in symptoms of distress, depression, anxiety, stress, experiential avoidance, and mindfulness.Conclusion: Reductions in the severity of emotion dysregulation, depression, anxiety, stress and experiential avoidance are promising, and were evident despite the complexity of the participants and the diversity of the service setting. The improvements found in each outcome were only observed for those young people whose emotion regulation also improved, providing preliminary evidence for the role of emotion regulation as a key treatment target in this population. (shrink)

When I started the book, I thought that if there are beliefs, then they are brain states. I still believe that. I express three caveats about the book.

"[This book] proposes new foundations for the Bayesian principle of rational action, and goes on to develop a new logic of desirability and probabtility."—Frederic Schick, _Journal of Philosophy_.

Alterations to cognitive function are often reported with depression and anxiety symptoms, yet few studies have examined the same associations with mental well-being. This study examined the association between mental well-being, depression and anxiety symptoms and cognitive function in 1502 healthy adult monozygotic and dizygotic twins, and the shared/unique contribution of genetic and environmental variance. Using linear mixed models, mental well-being was positively associated with sustained attention, inhibition, cognitive flexibility, motor coordination and working memory, whereas depression and anxiety symptoms were (...) associated with poorer sustained attention, inhibition, cognitive flexibility and executive function. Bivariate twin modelling showed well-being shared a small environmental correlation with motor coordination and a small genetic correlation with working memory. Trivariate twin modelling showed well-being shared a small genetic correlation with inhibition, whereas depression and anxiety symptoms shared a small environmental correlation with inhibition. The remaining variance was mostly driven by unique G and/or E variance. Overall, well-being and depression and anxiety symptoms show both independent and shared relationships with cognitive functions but this is largely attributable to unique G or E variance and small shared G/E variance between pairs of variables. (shrink)

The book discusses whether animals are designed according to the same rules that engineers use in building machines.