Despite tremendous investment to promote gender equity, U.S. public accounting firms continue to be gendered organizations. Our archival study examines gender equity within the partnership of these large firms for a one-year period. We find female partners are clustered in lower prestige client types including investment funds, benefit plans, and single audits, rather than higher prestige public company clients. Second, we consider whether there is gender bias in prestige of client served by female partners who lead public company audits. In (...) these tests of those individuals who have already achieved the partnership and lead public company audits, we find no evidence of bias. This research contributes to the understanding of gender bias in U.S. public accounting firms and helps inform the societal narrative on where women continue to be marginalized even when they have achieved the highest levels in an organization. (shrink)

Distinguishing “business” concerns from “ethical” values is not only an unfruitful and meaningless task, it is also an impossible endeavor. Nevertheless, fruitless attempts to separate facts from values produce detrimental second-order effects, both for theory and practice, and should therefore be abandoned. We highlight examples of exemplary research that integrate economic and moral considerations, and point the way to a business ethics discipline that breaks new ground by putting ideas and narratives about businesstogetherwith ideas and narratives about ethics.

A general practice research project on ethics is underway at the University of New South Wales, funded by GPEP (General Practice Evaluation Program, Commonwealth Department of Human Services and Health, GPEP 386). Ethical issues, as defined and explored by general practitioners and consumers, are being examined across four areas of Sydney.So far, telephone interviews have been conducted (64% response rate) with a random sample of general practitioners (GPs). Face-to-face interviews have been conducted with 107 consumers, randomly sampled using ABS collection (...) district information. Focus groups have been formed to discuss acceptable solutions to GP and consumer identified ethical issues. This report will report on some preliminary findings to date and will explore professional and consumer roles in the formation of ethical solutions. (shrink)

A general practice research project on ethics is underway at the University of New South Wales, funded by GPEP. Ethical issues, as defined and explored by general practitioners and consumers, are being examined across four areas of Sydney.So far, telephone interviews have been conducted with a random sample of general practitioners. Face-to-face interviews have been conducted with 107 consumers, randomly sampled using ABS collection district information. Focus groups have been formed to discuss acceptable solutions to GP and consumer identified ethical (...) issues. This report will report on some preliminary findings to date and will explore professional and consumer roles in the formation of ethical solutions. (shrink)

We discuss potential biorisks from large language models (LLMs). AI assistants based on LLMs such as ChatGPT have been shown to significantly reduce barriers to entry for actors wishing to synthesize dangerous, potentially novel pathogens and chemical weapons. The harms from deploying such bioagents could be further magnified by AI-assisted misinformation. We endorse several policy responses to these dangers, including prerelease evaluations of biomedical AIs by subject-matter experts, enhanced surveillance and lab screening procedures, restrictions on AI training data, and access (...) controls on biomedical AI. We conclude with a suggestion about future research directions in bioethics. (shrink)

The composition of nitrogen-doped hydrogenated amorphous carbon films grown in a magnetically confined rf plasma-enhanced chemical vapour deposition system has been determined by X-ray photoelectron spectroscopy and compared with that determined using a combination of elastic recoil detection analysis, Rutherford back-scattering and nuclear reaction analysis. The importance of nitrogen doping or 'incorporation' in hydrogenated amorphous carbon films is discussed in relation to the significant variation in the sp 2 -to-sp 3 ratio that takes place. At 7 at.% N in the (...) a-C : H matrix, a critical change in the microstructure is observed, which governs the resulting mechanical, optical and electronic properties. Finally, the correlation between the sp 2 and sp 3 fractions determined by a non-destructive method of obtaining the bond fractions and by electron-energy-loss spectroscopy is discussed, with a view to evaluating accurately the sp 2 fraction in a-C : H : N films. (shrink)

Through emotionally charged portraits and richly layered interior views, the photographs of Chicago-based artist Paul D Amato provide a genuine and complex perspective on life in some of the most challenging and troubled neighborhoods in the nation. This publication is supported in part by grants from the David C. and Sarajean Ruttenberg Arts Foundation and the Robert Mapplethorpe Foundation.".

Psychopaths routinely disregard social norms by engaging in selfish, antisocial, often violent behavior. Commonly characterized as mentally disordered, recent evidence suggests that psychopaths are executing a well-functioning, if unscrupulous strategy that historically increased reproductive success at the expense of others. Natural selection ought to have favored strategies that spared close kin from harm, however, because actions affecting the fitness of genetic relatives contribute to an individual’s inclusive fitness. Conversely, there is evidence that mental disorders can disrupt psychological mechanisms designed to (...) protect relatives. Thus, mental disorder and adaptation accounts of psychopathy generate opposing hypotheses: psychopathy should be associated with an increase in the victimization of kin in the former account but not in the latter. Contrary to the mental disorder hypothesis, we show here in a sample of 289 violent offenders that variation in psychopathy predicts a decrease in the genetic relatedness of victims to offenders; that is, psychopathy predicts an increased likelihood of harming non-relatives. Because nepotistic inhibition in violence may be caused by dispersal or kin discrimination, we examined the effects of psychopathy on (1) the dispersal of offenders and their kin and (2) sexual assault frequency (as a window on kin discrimination). Although psychopathy was negatively associated with coresidence with kin and positively associated with the commission of sexual assault, it remained negatively associated with the genetic relatedness of victims to offenders after removing cases of offenders who had coresided with kin and cases of sexual assault from the analyses. These results stand in contrast to models positing psychopathy as a pathology, and provide support for the hypothesis that psychopathy reflects an evolutionary strategy largely favoring the exploitation of non-relatives. (shrink)

In this volume, Engeström's work is used as a springboard to reflect on the question of the use, appropriation, and further development of the classic heritage within activity theory.

Participants recruited for high levels of imaginative absorption were administered a questionnaire based on Calkins' original study that first established a wide continuum of childhood synaesthesias and synaesthetic associations, along with separate questionnaires assessing childhood imaginary companions, positive altered states of consciousness and negative states of nightmares and night terrors. Their inter-relation and relation to measures of adult imaginative absorption helps to establish these states as aspects of an underlying imagistic dimension, while their relative differentiation is explored through different forms (...) of adult absorption, early stressors from childhood, and degree of parental support for creative activities. The connection of this wider continuum of adult recalled childhood synasesthesias, imaginary companions, and altered states of consciousness to adult imaginative absorption is consistent with recent neuro-imaging synaesthetic research supporting its relation to symbolic cognition, metaphor, and creativity. (shrink)

In this original collection of essays, distinguished scholars critically examine the ethical dimensions of business using the Kantian themed business ethics of Norman E. Bowie as a jumping off point. the authors engage Bowie's influential body of scholarship as well as contemporary themes in business, including topics such as: the normative foundations of capitalism; the applicability of Kantian ethics, virtue ethics, and pragmatism in normative business ethics; meaningful work; managerial ethics; the ethics of high leverage finance capitalism; business ethics and (...) corporate social responsibility; and responsibility for the natural environment. the contributors to this volume include both scholars sympathetic to Bowie's Kantian business ethics and scholars critical of that perspective. (shrink)

The same research proposal was submitted to 24 district health authority (DHA) research ethics committees in different parts of the country. The objective was to obtain permission for a multi-centre research project. The study of neonatal care in different types of unit (regional, subregional and district), required that four health authorities were approached in each of six widely separated health regions in England. Data were collected and compared concerning aspects of processing, including application forms, information required, timing and decision-making. The (...) key finding was that ethics committees received and processed the applications variably, reflecting individual factors and local problems. To improve consensus and facilitate multicentre studies, standard forms and instructions are suggested and the establishment of a national committee or advisory group advocated. (shrink)

I broadly explore the question by examining several common criticisms of CEO pay through both philosophical and empirical lenses. While some criticisms appear to be unfounded, the analysis shows not only that current compensation practices are problematic both from the standpoint of distributive justice and fairness, but also that incentive pay ultimately exacerbates the very agency problem it is purported to solve.

The aim of Massimiliano Tomba’s Insurgent Universality is to return to Marxism’s original historical vocation by freeing it from the hegemony of the exchange system and the encompassing agency of value. At the heart of this project appears the recognition that time, space and thus history have been captured by capitalism and transformed into categories of its own to organise people and social relationships for capital’s programme of accumulation. In this way, capital has been able to hijack history and invert (...) it into a representation of the real, into a historical trompe-l’œil instead of ‘presentify(ing) the past’. In this regard contemporising the past is an act of intervening in history and actualising it rather than representing it. Through this operation Tomba is able to retrieve an inventory of repressed and forgotten histories, which will unveil the sources of an ‘alternate legacy of modernity’ and radical political possibilities for the present. (shrink)

Children learn about the world from the testimony of other people, often coming to accept what they are told about a variety of unobservable and indeed counter-intuitive phenomena. However, research on children’s learning from testimony has paid limited attention to the foundations of that capacity. We ask whether those foundations can be observed in infancy. We review evidence from two areas of research: infants’ sensitivity to the emotional expressions of other people; and their capacity to understand the exchange of information (...) through non-verbal gestures and vocalization. We conclude that a grasp of the bi-directional exchange of information is present early in the second year. We discuss the implications for future research, especially across different cultural settings. (shrink)

The conventional paradigm for developing new treatments for disease mainly involves either the discovery of new drug targets, or finding new, improved drugs for old targets. However, an ion channel found only in invertebrates offers the potential of a completely new paradigm in which an established drug target can be re‐engineered to serve as a new candidate therapeutic agent. The L‐glutamate‐gated chloride channels (GluCls) of invertebrates are absent from vertebrate genomes, offering the opportunity to introduce this exogenous, inhibitory, L‐glutamate receptor (...) into vertebrate neuronal circuits either as a tool with which to study neural networks, or a candidate therapy. Epileptic seizures can involve L‐glutamate‐induced hyper‐excitation and toxicity. Variant GluCls, with their inhibitory responses to L‐glutamate, when engineered into human neurons, might counter the excitotoxic effects of excess L‐glutamate. In reviewing recent studies on model organisms, it appears that this approach might offer a new paradigm for the development of candidate therapeutics for epilepsy. (shrink)

For over three decades, clinical ethicists in the United States have recorded their consulting activities to supplement documentation in the medical record, often using locally developed instrument...

The rapid rise of international collaborative science has enabled access to genomic data. In this article, it is argued that to move beyond mapping genomic variation to understanding its role in complex disease aetiology and treatment will require extending data sharing for the purposes of clinical research translation and implementation.

ABSTRACT:This essay attempts to provide a useful research agenda for researchers in both strategic managementandbusiness ethics. We motivate this agenda by suggesting that the two fields started with similar interests, diverged, and are beginning to converge again. We then identify several streams that hold particular promise for developing our understanding of the relationship between strategy and ethics: stakeholder theory, managerial discretion, behavioral strategy, strategy as practice, and environmental sustainability.

The Michigan Department of Community Health stores almost 4 million dried blood spot specimens in the Michigan Neonatal Biobank. DBS are collected from newborns under a mandatory public health program to screen for serious conditions. At 24 to 36 hours of age, a few drops of blood are taken from the baby’s heel and placed on a filter paper card. The card is sent to the state public health laboratory for testing. After testing, MDCH retains the spots indefinitely for the (...) personal use of the patient and also, pursuant to a 2000 law, for possible research. (shrink)

The Michigan Department of Community Health stores almost 4 million dried blood spot specimens in the Michigan Neonatal Biobank. DBS are collected from newborns under a mandatory public health program to screen for serious conditions. At 24 to 36 hours of age, a few drops of blood are taken from the baby’s heel and placed on a filter paper card. The card is sent to the state public health laboratory for testing. After testing, MDCH retains the spots indefinitely for the (...) personal use of the patient and also, pursuant to a 2000 law, for possible research. (shrink)

Relationships between stakeholders and businesses have the potential for conflict and cooperation. Such conflicts arise out of real differences in values and interests. This article explores the employment relationship as an emblematic case of business–stakeholder relations in which conflict is inevitable because employers and employees have interests that are at least partially conflicting, even while some degree of collaboration and shared interests underpins the existence of all employment relationships. We build on insights from the philosophy of agonism to develop the (...) concept of agonistic business responsibility, which is a stakeholder management orientation that views conflict and contestation differently from the status quo, which we term antagonistic business irresponsibility. We discuss the broader implications of these ideas for stakeholder relations at the organizational level and the prospect of strengthened institutions at the societal level. (shrink)

The work of Donaldson and Dunfee offers an example of how normative and descriptive approaches to business ethics can be integrated. We suggest that to be truly integrative, however, the theory should explore the processes by which such integration happens. We, therefore, sketch some preliminary thoughts that extend Integrative Social Contracts Theory by beginning to consider the process by which microsocial contracts are connected to hypernorms.

Transoral laser microsurgery applies to the piecemeal removal of malignant tumours of the upper aerodigestive tract using the CO2 laser under the operating microscope. This method of surgery is being increasingly popularised as a single modality treatment of choice in early laryngeal cancers (T1 and T2) and occasionally in the more advanced forms of the disease (T3 and T4), predomi- nantly within the supraglottis. Thomas Kuhn, the American physicist turned philosopher and historian of science, coined the phrase ‘paradigm shift’ in (...) his groundbreaking book The Structure of Scientific Revolutions. He argued that the arrival of the new and often incompatible idea forms the core of a new paradigm, the birth of an entirely new way of thinking. This article discusses whether Steiner and col- leagues truly brought about a paradigm shift in oncological surgery. By rejecting the principle of en block resection and by replacing it with the belief that not only is it oncologically safe to cut through the substance of the tumour but in doing so one can actually achieve better results, Steiner was able to truly revolutionise the man- agement of laryngeal cancer. Even though within this article the repercussions of his insight are limited to the upper aerodigestive tract oncological surgery, his willingness to question other peoples’ dogma makes his contribution truly a genuine paradigm shift. (shrink)