This paper assesses the impact of the Giving Voice to Values (GVV) program. The GVV program takes a very different approach to ethics education and shifts the focus from the traditional why actions are unethical to how one can effectively resolve ethical conflict. The GVV program encourages reflection on potential actions and reactions through practice with voicing one’s values. We chose to implement this program in an advanced financial accounting course and encouraged our students to voice their values through scripted (...) role-plays. After implementing this program and empirically assessing the impact of the ethics intervention, we find that students are more likely to speak up and confront unethical actions by voicing their values to internal management, the CFO, and company hotlines after completing the module. While not a primary focus of the study, the intervention also appears to have increased the students’ ability to recognize and increase their sensitivity to ethical issues. (shrink)

Durkheim, in his very role as a "founding father" of a new social science has become like a figure in an old religious painting, enshrouded in myth and encrusted in layers of thick, impenetrable varnish. This book undertakes detailed, up-to-date investigations of Durkheim's work in an effort to restore its freshness and reveal it as originally created. These investigations explore his particular ideas, within an overall narrative of his initial problematic search for solidarity, how it became a quest for the (...) sacred, and how, at the end of his life, he embarked on a project for a new great work on ethics. A theme running through this is his concern with a modern world in crisis and a hope in social and moral reform. Accordingly, the book concludes with a set of essays on modern times and on a crisis that Durkheim thought would pass but which now seems here to stay. (shrink)

This book is about the intrusive fear that we may not be what we appear to be, or worse, that we may be only what we appear to be and nothing more. It is concerned with the worry of being exposed as frauds in our profession, cads in our love lives, as less than virtuously motivated actors when we are being agreeable, charitable, or decent. Why do we so often mistrust the motives of our own deeds, thinking them fake, though (...) the beneficiary of them gives us full credit? Much of this book deals with that self-tormenting self-consciousness. It is about roles and identity, discussing our engagement in the roles we play, our doubts about our identities amidst this flux of roles, and thus about anxieties of authenticity. (shrink)

A growing body of literature places blame for accounting frauds on the failure of educators to implement ethics training in accounting curriculums in higher educational institutions. Although, the professional accountancy bodies in the UK espouse high ethical standards, others suggest that these bodies are failing to cover ethics in any meaningful way. This study surveys faculty about what is being taught and how much time is dedicated to ethics training. This is the first study to examine whether content suggested by (...) the Ethics Education Framework has been implemented in curriculums in the UK. In addition, we look to determine if there is a notable difference between what is covered in both pre-1992 and post-1992 UK universities. Although we find that post-1992 institutions have implemented the EEF suggestions more than pre-1992 UK universities, current ethics training is insufficient and has not changed much over the last two decades. (shrink)

The purpose of this study was to determine whether accounting students’ perception of moral intensity could be enhanced through a limited ethics intervention in an Advanced Accounting course. Ethical decisions are heavily influenced by the intensity of the moral problem: the more egregious the act, the more the people view it as unethical. This controlled experiment measures the change in perceptions of moral intensity with the pre- and post-test instruments using five accounting specific vignettes containing moral dilemmas which are progressively (...) more intense. While other studies have shown that perceived moral intensity directly influences a persons’ moral decision-making process, as far as we are aware, this is the first study that assesses and tests whether the coverage of specific ethics content integrated into an accounting class can positively influence the students’ perception of moral intensity, moral sensitivity/awareness, moral judgment, and moral intentions. Positively influencing students’ moral sensitivity/awareness, moral judgment, and moral intentions is a critical first step to ensuring that our courses and curricula provide the learning environment in which students can develop knowledge and competencies required to become the ethical leaders of tomorrow. (shrink)

This is a pioneering study of how multiculturalism interacts with multinationalism. Focusing specifically on post-devolution Scotland, and based on statistical analysis of over 1500 interviews, Hussain and Miller critically examine the challenges of Scotland's largest visible and invisible minorities: ethnic Pakistanis and English immigrants.

Near the end of Eyrbyggja saga þórir asks Óspak and his men where they had gotten the goods they were carrying. Óspak said that they had gotten them at þambárdal. “How did you come by them?” said þórir. Óspak answered, “They were not given, they were not paid to me, nor were they sold either.” Óspak had earlier that evening raided the house of a farmer called Álf and made away with enough to burden four horses. And this was exactly (...) what he told þórir when he wittily eliminated the other modes of transfer by which he could have acquired the goods. There is no question of thievery here. An Icelandic thief had to conceal the taking, and Óspak was not so craven. His taking was open and notorious, and þórir did not fail to conceive his meaning. This was a rán, an open, hostile taking. (shrink)

Montesquieu's Spirit of the Laws (1748) is one of the outstanding works of modern social thought. Durkheim's Latin thesis (1892) is not only one of the outstanding interpretations of that work, but also a seminal statement of his own ideas on society and on sociological method. It was the companion thesis to The Division of Labour and a forerunner of The Rules of Sociological Method. This is the first English translation directly from the original Latin text, and also includes the (...) original text, along with full editorial notes, a related article by Durkheim on Hyppolite Taine and a commentary on Durkheim and Montesquieu by W. Watts Miller. (shrink)

The authors review the implication of the term “professional,” especially those dealing with the need for an ethic of trustworthiness and those dealing with the expectation of being paid for services. The erosive potential generated by these foci is explored, and circumstances which magnify or might ameliorate the potential described. The article concludes with a consideration of the relationship between professional ethics and world-view.

Our comment is based on a simple but, we believe, compelling principle. The proposed cognitive processes and functions that are components of Jablonka and Ginsburg’s Unlimited Associative Learning (UAL) are real and are fundamental elements in the varieties of consciousness, cognition, problem solving, and sentience in the species they identify. But, from our perspective, they didn’t function as the metaphoric biomolecular ship that brought consciousness into being. The UAL functions are, and should be viewed as, evolutionary steps that built upon (...) a deeper and much older cognitive foundation. The appearance of UAL didn’t allow consciousness to emerge. It allowed it to change the manner in which sentience was instantiated − just as a host of other evolutionary developments did. In short, the emergence of UAL is a _token_ on a continuum of mental experience and not a distinct _type_ of mentation. (shrink)

When the focus is on black or Asian minorities, Britain is frequently described as a multi-cultural state. But when the focus is on Scotland, England and Wales, Britain is also described as a multi-national state. Yet debates about multiculturalism and nationalism have been held in parallel without sharing even a common vocabulary. This book is a pioneering study of how multiculturalism interacts with multinationalism, especially within post-devolution Scotland. It gives equal attention to Scotland's largest 'visible' and 'invisible' minorities: ethnic Pakistanis (...) and English immigrants. Rising Scottish self-consciousness could have posed a challenge both these minorities. But in practice, potential problems have proved themselves to be solutions, integrating rather than alienating. In the eyes of the minorities, devolution has made Scots at once more proud and less xenophobic. Even English immigrants feel devolution has defused tensions, calmed frustrations, and forced Scots to blame themselves rather than others for their problems. Pakistanis have suffered increasing harassment - but they attribute that to 9/11 not to devolution. And Muslims adopt Scottish identities, Scottish attitudes, even Scottish nationalism - consciously or unconsciously using these as tools of integration. The book is based in part on large-scale surveys: of Pakistani and English minorities within Scotland, and of the majority populations in Scotland and England. But it is also based on systematic analysis of transcripts of focus-group discussions with minorities revealing the variety of opinion within minorities as well as the contrasts between them. In particular, it presents a unique account of how Scottish Muslims express their feelings in a time of crisis. (shrink)

The dominant unspoken philosophical basis of medical care in the United States is a form of Cartesian reductionism that views the body as a machine and medical professionals as technicians whose job is to repair that machine. The purpose of this paper is to advocate for an alternative philosophy of medicine based on the concept of healing relationships between clinicians and patients. This is accomplished first by exploring the ethical and philosophical work of Pellegrino and Thomasma and then by connecting (...) Martin Buber's philosophical work on the nature of relationships to an empirically derived model of the medical healing relationship. The Healing Relationship Model was developed by the authors through qualitative analysis of interviews of physicians and patients. Clinician-patient healing relationships are a special form of what Buber calls I-Thou relationships, characterized by dialog and mutuality, but a mutuality limited by the inherent asymmetry of the clinician-patient relationship. The Healing Relationship Model identifies three processes necessary for such relationships to develop and be sustained: Valuing, Appreciating Power and Abiding. We explore in detail how these processes, as well as other components of the model resonate with Buber's concepts of I-Thou and I-It relationships. The resulting combined conceptual model illuminates the wholeness underlying the dual roles of clinicians as healers and providers of technical biomedicine. On the basis of our analysis, we argue that health care should be focused on healing, with I-Thou relationships at its core. (shrink)

The seven deadly sins have provided gossip, amusement, and the plots of morality plays for nearly fifteen hundred years. In Wicked Pleasures, well-known philosopher, business ethicist, and admitted sinner Robert C. Solomon brings together a varied group of contributors for a new look at the old catalogue of sins. Solomon introduces the sins as a group, noting their popularity and pervasiveness. From the formation of the canon by Pope Gregory the Great, the seven have survived the sermonizing of the Reformation, (...) the Inquisition, the Enlightenment, the brief French reign of supreme reason, the apotheoses of capitalism, communism, secular humanism and postmodernism, the writings of numerous rabbis and evangelical moralists, two series in the New York Times, and several bad movies. Taking their cue from this remarkable history, the contributors, including Thomas Pynchon, allowed one sin apiece, provide a non-sermonizing and relatively light-hearted romp through the domain of the deadly seven. (shrink)

For centuries, philosophers studying the great mysteries of human subjectivity have focused on the mind/body problem and the difference between human beings and animals. Now a new ontological question takes center stage: to what extent can a manufactured object (a computer) exhibit qualities of mind? There have been passionate exchanges between those who believe that a "manufactured mind" is possible and those who believe that mind cannot exist except as a living, socially situated, embodied person. As with earlier arguments, this (...) one shows no sign of being resolved. But the fight over computationalism (the belief that all mental processes can be generated by computer programs) has immediate, "hard" consequences for technological research and development, social- and cognitive-science methodology, and for our everyday experience of the world and ourselves. This special issue consists of papers presented at a conference of the same title held at the Center for Cognitive Science at the University at Buffalo, 22-23 May 1990. The authors come from a variety of disciplinary backgrounds (Computer Science, Linguistics, Philosophy, Psychology, Sociology, etc.), and bring a wide variety of perspectives to the topic. (shrink)

Intro to the proceedings of a conference on the first person in philosophy, artificial intellgence, and cognitive science.

This is an examination of an avian-shaped feature that rests below a network of cellular structures found on a mound within the Argyre Basin of Mars. The area examined is located near 48.0° south and 55.1° west. A set of four supportive images provided by the Mars Global Surveyor and Mars Reconnaissance Orbiter spacecraft show the feature is persistent over a period of more than 20 years. The images reveal defining aspects of this avian feature, including a head, beak, body, (...) eye, legs, feet, toes, wing, and feathers. When taken together, these components induce the visual impression of an avian-shaped formation that exhibits a unique set of proportional features. The claim of artificial construction is offered and the geoscientist author will examine natural mechanisms that could contribute to the creation of this feature and the testimony of three veterinarians will provide a critical analysis of the avian features. A terrestrial comparison of aesthetic and iconographic motifs is investigated. The request for further study and additional images of these structural components are also encouraged. (shrink)

The Rho GTPases—Rho, Rac and Cdc42—act as molecular switches, cycling between an active GTP‐bound state and an inactive GDP‐bound state, to regulate the actin cytoskeleton. It has recently become apparent that the Rho GTPases can be activated in subcellular zones that appear semi‐stable, yet are dynamically maintained. These Rho GTPase activity zones are associated with a variety of fundamental biological processes including symmetric and asymmetric cytokinesis and cellular wound repair. Here we review the basic features of Rho GTPase activity zones, (...) suggest that these zones represent a fundamental signaling mechanism, and discuss the implications of zone properties from the perspective of both their function and how they are likely to be controlled. BioEssays 28: 983–993, 2006. © 2006 Wiley Periodicals, Inc. (shrink)

_The Limits of Utilitarianism _ was first published in 1982. Minnesota Archive Editions uses digital technology to make long-unavailable books once again accessible, and are published unaltered from the original University of Minnesota Press editions. Many philosophers have argued that utilitarianism is an unacceptable moral theory and that promoting the general welfare is at best only one of the legitimate goals of public policy. Utilitarian principles seem to place no limits on the extent to which society may legitimately interfere with (...) a person's liberties - provided that such actions can be shown to promote the long-term welfare of its members. These issues have played a central role in discussions of utilitarianism since the time of Bentham and Mill. Despite criticisms, utilitarianism remains the most influential and widely accepted moral theory of recent times. In this volume contemporary philosophers address four aspects of utilitarianism: the principle of utility; utilitarianism vis-à-vis contractarianism; welfare; and voluntary cooperation and helping others. The editors provide an introduction and a comprehensive bibliography that covers all books and articles published in utilitarianism since 1930. (shrink)

Our objective is to understand how parents and children perceive their roles in decision making about research participation. Forty-five children (ages 4-15 years) with or without a chronic condition and 21 parents were the participants. A semistructured interview assessed perceptions of up to 4 hypothetical research scenarios with varying levels of risk, benefit, and complexity. Children were also administered the Peabody Picture Vocabulary Test, Third Edition, to assess verbal ability, as a proxy for the child's cognitive development. The audiotaped interviews (...) were transcribed and analyzed for themes related to parent and child decision-making roles. Both parents and children varied in their perceptions of decision-making roles. Child perceptions of parental influence on decision making as knowledge-based increased with cognitive development, whereas perceptions of parental influence as power-based decreased. Both children and parents commented that they would collaborate with each other when making decisions. Collaborative decision making appeared to increase with cognitive development. These findings suggest that approaches to child assent and parent permission should consider the parent-child relationship and how children and families typically make decisions. Future research is necessary to explain variation in the process of research decision making across children and families, explore the role of collaboration on children's decision-making skills, and understand developmental trajectories and mechanisms related to research decision making. (shrink)

This is an analysis of a large facial formation set within a glacial moraine along the southeast corner of Alberta, Canada, known as the Badlands Guardian. The formation is presented in one aerial and three satellite images acquired over the past 70 years by the Alberta Department of Lands & Forests and Google Earth. The images reveal a profiled portrait of a human head wearing a feathered headdress. The facial features include an eye, nose, mouth, chin, neck, and jawline. The (...) headdress consists of a headband containing a staggered set of feather-shaped extensions. When taken together these aesthetic features create the visual impression of a left-facing portrait of an indigenous tribesman wearing a feathered headdress. A claim of intelligent design is offered and a geologist and geoscientist examine natural mechanisms that could contribute to the formation of these aesthetic features. A comparison of the iconographic tribal motifs of both North and South America is presented and a request for an extensive ground exploration and additional satellite images of this formation is encouraged. (shrink)

Although we find Gangestad & Simpson's argument intriguing, we question some of its underlying assumptions, including: (1) that fluctuating asymmetry (FA) is consistently heritable; (2) that symmetry is driving the effects; (3) that use of parametric tests with FA is appropriate; and (4) that a short-term mating strategy produces more offspring than a long-term strategy.

The present reissue of Wallace's translation of Hegel's Philosophy of Mind includes the Zusatze or lecture-notes which, in the collected works, accompany the first section entitled "Subjective Mind" and which Wallace omitted from his translation. Professor J. N. Findlay has written a Foreword and this replaces Wallace's introductory essays.