In this paper, we argue that calls for widespread implementation of ethics measurement systems would be better informed by institutional economic analysis. Specifically, we assert that proponents of such systems must first recognize and understand the institutions that potentially impede such efforts. We identify two potential institutional impediments to measuring ethics and social responsibility. First, we suggest that neoclassical economics, supported by traditional business education and legal precedent, serves to reinforce the notion that shareholders are the primary corporate constituency group. (...) Such an emphasis on the needs of shareholders severely hinders implementation of measurement systems that address the needs of multiple stakeholder groups. Second, we argue that the threat of litigation may constrain corporate managers from measuring and considering ethics and corporate social responsibility matters. In particular, managers may be reluctant to quantify various ethical concerns if the resulting measurements could be used as evidence against the corporation in a lawsuit. (shrink)

Proponents of the dominant contemporary model of corporate governance maintain that the shareholder is the primary constituent of the firm. The responsibility for managerial decision makers in this governance system is to maximize shareholder wealth. Neoclassical economists ethically justify this objective with their interpretation of Adam Smith's notion of the Invisible Hand. Using a famous quotation from The Wealth of Nations, they interpret the Invisible Hand as Smith's (An Inquiry into the Nature and Causes of the Wealth of Nations, Methuen (...) & Co., London) assertion that market participants, in pursuing their own self-interests without regard to the interests of others, will collectively provide the optimal economic benefit to society. We argue that the traditional interpretation of Smith is too narrow and potentially harmful to society. In order to fully understand Smith's notion of the influence of the Invisible Hand on human behavior, one must also consider The Theory of Moral Sentiments. In that work, Smith (The Theory of Moral Sentiments, A. Millar, London) portrays the pursuit of self-interest as only one of several potential motivations for human action. He also acknowledged the existence of a “sympathy principle,” which refers to the ability and propensity of human beings to consider the interests of others. Heilbroner (The Essential Adam Smith, W.W. Norton, New York, p. 59) suggests that Smith's sympathy principle allows one to “determine the appropriate degree of self-interest, the proper display of benevolence, the desirable strictness of justice.” In fact, Smith indicates that (1) a society whose members pursue self-interest without a sense of justice will eventually collapse; (2) a society whose members pursue self-interest checked by their sense of justice alone will survive; (3) a society whose members pursue self-interest, justice, and the interests of others will flourish. Since a more complete reading of Smith indicates that human beings, in considering their own interests, also reflexively consider the interests of others when making decisions, then the traditional corporate governance model appears to be lacking. A broader, multiple stakeholder approach to corporate governance that considers the interests of other constituencies may be more consistent with Smith's views. In particular, Smith's sympathy principle provides a theoretical foundation for a shift away from the narrow, yet dominant, shareholder-based corporate governance model and toward multiple stakeholder models of corporate governance [e.g., Business and Society: A Strategic Approach to Corporate Citizenship, Houghton Mifflin, Boston, MA] and internal decision-making [e.g., Sloan Management Review 38, (1997) 25–37]. (shrink)

The public accounting industry's voluntary code of conduct in the United States is the American Institute of CPA's Code of Professional Conduct. Based on our analysis, we conclude that the accounting industry's current code is limited in its ability to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm level. We propose that the accounting profession (...) should reorient its largely input-based Code of Professional Conduct to include output-based performance measurements. We also conclude that third-party attestation of compliance with the profession's code would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm complies or fails to comply with the industry's voluntary code of conduct. (shrink)

The public accounting industry’s voluntary code of conduct in the United States is the American Institute of CPA’s Code of Professional Conduct. Based on our analysis, we conclude that the accounting industry’s current code is limited in its ability to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm level. We propose that the accounting profession (...) should reorient its largely input-based Code of Professional Conduct to include output-based performance measurements. We also conclude that third-party attestation of compliance with the profession’s code would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm complies or fails to comply with the industry’s voluntary code of conduct. (shrink)

In this paper, we examine whether ethics officers are able to perform their assigned duties independently of organizational management. Specifically, we investigate whether inherent conflicts of interest with company management potentially hinder the ability of ethics officers to serve as an effective monitor and deterrent of unethical activity throughout the organization. As part of our analysis, we conducted 10 detailed phone interviews with current and retired ethics officers in order to determine whether practicing ethics officers feel the need for additional (...) independence protection from management. We propose that the current system in which ethics officers report to management must be changed in order for ethics officers to effectively perform their jobs. Specifically, we maintain that ethics officers should (1) be hired by, (2) be fired by, and (3) report directly to the corporate board of directors rather than company management. Such a change in the reporting environment would greatly enhance the independence of ethics officers. (shrink)

The International Federation of Accountants (IFAC) has recently issued a revised "Code of Ethics for Professional Accountants" (IFAC Code). As a requirement for membership in IFAC, a national accounting organization must either adopt the IFAC Code or adopt a code of conduct that is not "less stringent" than the IFAC Code. In this paper, we examine the extent to which 158 national accounting organizations have adopted the revised IFAC Code as their own. Our results indicate that 80 of our sample (...) organizations have adopted the IFAC Code (sometimes with minor modifications), while the remaining 78 opted not to utilize the model IFAC Code. We then test the hypothesis that national accounting organizations in lower income economies would be less likely to adopt the IFAC Code than those in high income economies. Our results do not support the hypothesis. We argue that one potential reason for such a finding is that adopting the IFAC Code may be a cost effective means of adopting a code of ethics for organizations in lower income economies. (shrink)

The International Federation of Accountants (IFAC) has issued a revised “Code of Ethics for Professional Accountants” (IFAC Code). The IFAC Code is intended to be a model code of ethics for national accounting organizations throughout the world. Prior research demonstrates that approximately 50% of IFAC member organizations have adopted the IFAC Code as their organizational code of conduct. There is therefore empirical evidence that international convergence of accounting ethical standards is occurring. We employ Hofstede’s ( 2008 , http://www.geert-hofstede.com/hofstede_dimensions.php ) cultural (...) dimensions in an attempt to empirically explain accounting organizations’ decisions about whether to adopt the IFAC Code or to retain their organization-specific code. Our results indicate that accounting organizations in cultures with high levels of Individualism and Uncertainty Avoidance are less likely to adopt the model IFAC Code. Organizations in high Individualism and Uncertainty Avoidance societies are therefore less likely to surrender the setting of ethical standards to an outside, international organization. (shrink)

Researchers have long debated the extent to which an individual’s skin tone influences their perceived race. Brooks and Gwinn demonstrated that the race of surrounding faces can affect the perceived skin tone of a central target face without changing perceived racial typicality, suggesting that skin lightness makes a small contribution to judgments of race compared to morphological cues. However, the lack of a consistent light source may have undermined the reliability of skin tone cues, encouraging observers to rely disproportionately on (...) morphological cues instead. The current study addresses this concern by using 3D models of male faces with typically Black African or White European appearances that are illuminated by the same light source. Observers perceived target faces surrounded by White faces to have darker skin than those surrounded by Black faces, particularly for faces of intermediate lightness. However, when asked to judge racial typicality, a small assimilation effect was evident, with target faces perceived as more stereotypically White when surrounded by White than when surrounded by Black faces at intermediate levels of typicality. This evidence of assimilation effects for perceived racial typicality despite concurrent contrast effects on perceived skin lightness supports the previous conclusion that perceived skin lightness has little influence on judgments of racial typicality for racially ambiguous faces, even when lighting is consistent. (shrink)

For anyone approaching the Encheiridion of Epictetus for the first time, this book provides a comprehensive guide to understanding a complex philosophical text. Including a full translation and clear explanatory commentaries, Epictetus's 'Encheiridion' introduces readers to a hugely influential work of Stoic philosophy. Scott Aikin and William O. Stephens unravel the core themes of Stoic ethics found within this ancient handbook. Focusing on the core themes of self-control, seeing things as they are, living according to nature, owning one's roles (...) and fulfilling the responsibilities that those roles entail, the authors elucidate the extremely challenging ideas in Epictetus's brisk chapters. Divided into five distinct parts, this book provides readers with: -/- - A new translation of the Encheiridion by William O. Stephens. - A new introduction to ancient Stoicism, its system of concepts, and the ancient figures who shaped it. - A fresh treatment of the notorious and counter-intuitive 'Stoic paradoxes'. - An accessible overview of the origin and historical context of the Encheiridion. - Detailed commentaries on each chapter of the Encheiridion that clarify its recurring themes and highlight their interconnections. - Careful attention to the presentation of the arguments embedded in Epictetus's aphoristic style. - A thoughtful discussion of serious criticisms of Epictetus's Stoicism and replies to these objections. -/- Written with clarity and authority, Epictetus's 'Encheiridion' provides a foundation from which readers can understand this important text and engage with the fundamental questions of Stoic philosophy and ethics. This guide will aid teachers of Epictetus, students encountering Stoicism for the first time, and readers seeking a greater understanding of Stoic ethics. (shrink)

Long-standing theoretical education frameworks and methodologies have failed to provide space for the role mental health can play in mediating educational consequences. To illustrate the need for such space, Ebony McGee and David Stovall highlight the voices of black undergraduates they have served in the capacities of teacher, researcher, and mentor. Building from the theoretical contributions of intellectual giants like Frantz Fanon and W. E. B. Du Bois, the authors attempt to connect oppressive social systems to the psyche of (...) the oppressed in a way that is relevant to black students. McGee and Stovall pose a challenge to the current research trend of attributing the survival of black students at traditionally white institutions primarily to grit, perseverance, and mental toughness, noting that research on the aforementioned qualities often fails to properly acknowledge multiple forms of suffering. Utilizing the lens of Critical Race Theory, the authors also challenge the construct of grit to consider the extent to which the mental health concerns of black students go undetected. Although critical race theorists have unmasked and attacked the racial trauma experienced at all levels of the educational system, the connection of CRT to mental health and wellness research is in its embryonic stages. For these reasons, McGee and Stovall argue that CRT scholars need to incorporate praxis to address mental health and wellness in order to address a fuller spectrum of black students' racialized worlds. Ultimately, they seek interdisciplinary perspectives that can help identify and foster strategies to support black students in the project and process of healing from multiple forms of racialized trauma they experience within and beyond their educational encounters. (shrink)

This paper describes a cross-cultural research project on the relation between how people conceptualize nature and how they act in it. Mental models of nature differ dramatically among and within populations living in the same area and engaged in more or less the same activities. This has novel implications for environmental decision making and management, including dealing with commons problems. Our research also offers a distinct perspective on models of culture, and a unified approach to the study of culture and (...) cognition. We argue that cultural transmission and formation does not consist primarily in shared rules or norms, but in complex distributions of causally-connected representations across minds in interaction with the environment. The cultural stability and diversity of these representations often derives from rich, biologically-prepared mental mechanisms that limit variation to readily transmissible psychological forms. This framework addresses a series of methodological issues, such as the limitations of conceiving culture to be a well-defined system or bounded entity, an independent variable, or an internalized component of minds. (shrink)

Traditionally, acts of civil disobedience are understood as a mechanism by which citizens may express dissatisfaction with a law of their country. That expression will typically be morally motivated, non-violent and aimed at changing their government’s policy, practice or law. Building on existing work, in this paper we explore the limits of one well-received definition of civil disobedience by considering the challenging case of the actions of animal activists at sea. Drawing on original interviews with advocates associated with Sea Shepherd, (...) Greenpeace and Humane Society International we find that even if animal activists are morally motivated and civil, the transnational nature of their activity makes it difficult to assess their intention to bring about a change in law or public policy. This means that a civil disobedience defence may not be available to activists operating across international borders. This raises important questions about the usefulness of the civil disobedience concept within the context of a globalised world. We conclude that while the actions of some anti-whaling activists may not meet definitions of civil disobedience as conventionally understood, this says more about the narrow way in which that concept has been traditionally defined, than it does about the type of activity some anti-whaling activists have undertaken in the Southern Ocean. Finally, we argue that activists wishing to make a stand against whaling may have no choice but to act as global citizens because policy change within a single nation-state is unlikely to lead to the cessation of this inherently transnational activity. (shrink)

Emotion Review, Volume 14, Issue 3, Page 167-181, July 2022. A growing cadre of influential scholars has converged on a circumscribed definition of empathy as restricted only to feeling the same emotion that one perceives another is feeling. We argue that this restrictive isomorphic matching definition is deeply problematic because it deviates dramatically from traditional conceptualizations of empathy and unmoors the construct from generations of scientific research and clinical practice; insistence on an isomorphic form undercuts much of the functional value (...) of empathy from multiple perspectives of analysis; and combining the opposing concepts of isomorphic matching and self-other awareness implicitly requires motivational content, causing the RIM definition to implicitly require the kind of non-matching emotional content that it explicitly seeks to exclude. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:"A Woman's Thought Runs Before Her Actions":Vows as Speech Acts in As You Like ItWilliam O. ScottAbout a decade ago Susanne Wofford discussed As You Like It from the viewpoint that Rosalind uses a "proxy," her guise as Ganymede, in uttering "the performative language necessary to accomplish deeds such as marriage." 1 Thus Wofford complicated and qualified the success-oriented assumptions about performative usage of language as envisioned in Austin's (...) speech-act theories. 2 Her starting point was that (as Austin himself said) these performative usages don't have the same kind of force if they are included in a play; and so she proposed to take Rosalind's uses of vows as playful, both theatrically and personally. Her notion of the proxy, which raises questions too about the binding force of the speech act through the identity and tactics of the speaker, is especially apt in describing exactly what Rosalind does. Understandably Rosalind's performative manqué may be a prelude to the perfected form. Another complication suggests itself if one is going to attend to niceties of language usage: given that for Austin a performative procedure is founded on conventions of language, shouldn't one also examine such linguistic forms historically? For this play the most relevant form to consider historically is the vow.The precise formulation of vows, in espousal or marriage (both legally enforceable in church courts), was very important in early-modern England. One may wonder, then, what the formal requirements of [End Page 528] vows were, how much the analysis of them resembled and diverged from modern speech-act philosophy, and how the vows functioned. And one might ask such questions both about this play and about real-life practice. A more exact notion of vows may enrich our notions of Rosalind's playfulness with them and broaden our sense of the uses and tactics of performatives; and to the extent that this playfulness contrasts with Rosalind's serious (re)iteration of vows at the end of the play, we should give due weight to Carol Neely's suggestion that much of the pleasure for early-modern audiences lay in the body of the play rather than its conclusion. 3The actual vows between lovers would indeed lend themselves to historicized analysis of the speech acts that constitute them. The early-modern ecclesiastical court judge Henry Swinburne made something like that in his Treatise of Spousals, with his section "By what Form of Words Spousals de futuro are contracted," and similarly on the form of words in "Spousals de praesenti." 4 The implied time of effectiveness in the commitment to marriage is crucial in church law of the time, because it determines whether the vows are, respectively, a betrothal that promises a future marriage, or a present binding (whether inside or outside church) that becomes an instant marriage upon carnal consummation. Both these declarations of commitment are performatives (once reciprocated), and they are normally established by social convention, what Swinburne calls "the Common use of Speech or Custom" (p. 83). Swinburne also concerns himself with what amount to the conditions of "felicity" that are requisite to make the speech valid—for instance, who is allowed to contract spousals (cp. Austin, pp. 14–24).Both of these issues of timing and eligibility are important to Rosalind in the pretense of wedding in Act 4, Scene 1. As it is for Swinburne, the context is important: when Celia as priest asks, "Will you, Orlando, have to wife this Rosalind?" his answer "I will" is not good enough for Rosalind until he adds at her direction, "I take thee, Rosalind, for wife." 5 Likewise Swinburne considers at length the arguments whether there is a distinction between "I will" and "I do," and whether the future-sounding verb refers only to the beginning of a process and not its completion (pp. 8–9, 57–61). Though in general he allows the distinction (so that "I will" makes a spousal and "I do" a marriage), one of his exceptions sounds like the question that Celia first puts: "The Man demanding of the Woman whether she will take him to her Husband, she answereth [I will... (shrink)

Over the past three decades, research on the social dimensions of emotions has grown exponentially, particularly in the area of "emotion management." In this project, we will attempt to add to this body of research by studying the social aspects of labeling or "instantiating" feelings. The data for the project come from televised red-carpet interviews conducted with celebrities immediately prior to awards ceremonies. By focusing on the generic aspects of the emotional claims-making put forth by interviewers and interviewees, we demonstrate (...) how the labeling of emotions is an interpretive, interactive task. (shrink)

Over the past three decades, research on the social dimensions of emotions has grown exponentially, particularly in the area of “emotion management.” In this project, we will attempt to add to this body of research by studying the social aspects of labeling or “instantiating” feelings. The data for the project come from televised red-carpet interviews conducted with celebrities immediately prior to awards ceremonies. By focusing on the generic aspects of the emotional claims-making put forth by interviewers and interviewees, we demonstrate (...) how the labeling of emotions is an interpretive, interactive task. (shrink)

Bacteria are divided primarily into monoderms and diderms. Photosynthetic species are spread among the taxonomic groups, some having type I reaction centers, others with type II reaction centers, and some containing both. In most bacterial phylograms, photosystem types and diderm taxa are polyphyletic. A more parsimonious arrangement, which is supported by photosystem evolution, as well as additional sets of molecular characters, suggests that endosymbiotic events resulted in the formation of the diderms. In the model presented, monoderms readily form a monophyletic (...) group, while diderms are produced by at least two endosymbiotic events, followed by additional evolutionary changes. (shrink)

While the importance of civil and political rights to health advocates is widely acknowledged, economic and social rights are not yet securely on advocates’ agenda. Health impact assessment is an approach that can promote an appreciation of their importance. This paper introduces health impact assessment, gives examples of how it is being used, links its development to a focus on inequalities in health status, indicates the insufficiency of civil and political rights to protect health, and shows that the use of (...) health impact assessment draws attention to economic and social rights. While civil and political rights are an astonishing social achievement, they are not in themselves sufficient to promote health. (shrink)

While the importance of civil and political rights to health advocates is widely acknowledged, economic and social rights are not yet securely on advocates’ agenda. Health impact assessment is an approach that can promote an appreciation of their importance. This paper introduces health impact assessment, gives examples of how it is being used, links its development to a focus on inequalities in health status, indicates the insufficiency of civil and political rights to protect health, and shows that the use of (...) health impact assessment draws attention to economic and social rights. While civil and political rights are an astonishing social achievement, they are not in themselves sufficient to promote health. (shrink)

De-Signing Design: Cartographies of Theory and Practice throws new light on the terrain between theory and practice in transdisciplinary discourses of design and art. The collection brings together a selection of essays on spatiality, difference, cultural aesthetics, and identity in the expanded field of place-making and being.

The prelims comprise: Introduction Public Health Ethics The Public Health Interest in Genetic Screening Discussion Conclusion.

Few now question that population health is significantly shaped by social ecology. Power, wealth, and social status clearly matter: Their enactment in daily life makes them fundamental social determinants of health. Important as it is that we accept the broad importance of social factors in health, it is not enough. Our current grasp of the importance of social factors in health has to be strengthened by research that more precisely delineates the workings of social health through social processes, and the (...) investment in research must in turn be vindicated by interventions that make a difference. The work presented in this issue of the Journal of Law, Medicine & Ethics is intended to advance the agenda for research and action.An ecological theory puts health everywhere. Population health is shaped in the hierarchies of the workplace, the neighborhood, and the home. (shrink)

In Physics I.8, Aristotle outlines and responds to an Eleatic argument against the reality of change. I defend a new reading according to which the argu- ment assumes Predicational Monism, the claim that each being can possess only one property. In Phys. I.2, Aristotle responds to Predicational Monism, which he attributes to the Eleatics; I argue that he uses this response to distinguish coin- cidental from non-coincidental becoming, a distinction he employs in Phys I.8 to resolve the argument against the (...) reality of change. The Eleatics’ acceptance of Predicational Monism, I argue, explains why this distinction is unavailable to them. (shrink)

A modest opposition to the brain disease concept of addiction has been mounting for at least the last decade. Despite the good intentions behind the brain disease rhetoric – to secure more biomedical funding for addiction, to combat “stigma,” and to soften criminal approaches – the very concept of addiction as a brain disease is deeply conceptually confused. We question whether Lewis goes far enough in his challenge, robust as it is, of the brain disease concept. For one thing, the (...) notion that addiction is a disease is challenging to refute or confirm because the disease concept itself is poorly defined in medical and psychological nosology. More important, quibbling over what kind of disease addiction is unlikely to be productive. The rational response to adjudicating whether addiction is a brain disease is not to engage in potentially fruitless debates over the question of disease classification but rather to view addiction as an enormously complex set of behaviors that operate on several dimensions, ranging from molecular function and structure and brain physiology to psychology, the psychosocial environment, and social and cultural relations. (shrink)

In 'Physics' I.7, Aristotle claims that plants and animals are generated from sperma. Since most understood sperma to be an ovum, this claim threatens to undermine the standard view that, for Aristotle, the matter natural beings are generated from persists through their generation. By focusing on Aristotle’s discussion of sperma in the first book of the 'Generation of Animals', I show that, for Aristotle, sperma in the female is surplus blood collected in the uterus and not an ovum. I subsequently (...) argue that, for Aristotle, this blood does persist through the production of the fetus. (shrink)