In this study, undergraduate business students indicated the degree to which three activities were ethical or unethical, how likely they would be to commit each action, and how likely they thought the average student would be to commit each action. Significant declines in ethicality were found between comparisons of the ethical appropriateness of each scenario and the students’ personal intentions to commit the action, and between personal intention and the students’perceptions of other students’ actions. The comparison between self and others (...) was attenuated by academic classification with seniors perceiving their peers’ behavior as similar to their own. This demonstrates that business students do have an ethical blind spot both in acting contrary to their own stated ethical beliefs and in believing that their peers will commit unethical actions while they would not. We encourage faculty to develop reflective curricula that require students to actively engage in ethical decision-making. In addition, ethical training should, when possible, address the entire ethical decision-making process, from awareness, to intention, to actual behavior. Finally, students should be made aware of the unfounded disparities between their perceptions of their own actionsand their perceptions of their peers’ actions. (shrink)

In this study, undergraduate business students indicated the degree to which three activities were ethical or unethical, how likely they would be to commit each action, and how likely they thought the average student would be to commit each action. Significant declines in ethicality were found between comparisons of the ethical appropriateness of each scenario and the students’ personal intentions to commit the action, and between personal intention and the students’perceptions of other students’ actions. The comparison between self and others (...) was attenuated by academic classification with seniors perceiving their peers’ behavior as similar to their own. This demonstrates that business students do have an ethical blind spot both in acting contrary to their own stated ethical beliefs and in believing that their peers will commit unethical actions while they would not. We encourage faculty to develop reflective curricula that require students to actively engage in ethical decision-making. In addition, ethical training should, when possible, address the entire ethical decision-making process, from awareness, to intention, to actual behavior. Finally, students should be made aware of the unfounded disparities between their perceptions of their own actionsand their perceptions of their peers’ actions. (shrink)

CD included with PDF files of the book and other materials. MP3 files of Author's lectures.

In early 2017, Nevada amended its Uniform Determination of Death Act, in order to clarify the neurologic criteria for the determination of death. The amendments stipulate that a determination of death is a clinical decision that does not require familial consent and that the appropriate standard for determining neurologic death is the American Academy of Neurology’s guidelines. Once a physician makes such a determination of death, the Nevada amendments require the withdrawal of life-sustaining treatment within twenty-four hours with limited exceptions. (...) Neurologists have generally supported Nevada’s amendments for clarifying the diagnostic standard and limiting the ability of family members to challenge it. However, it is more appropriate to view the Nevada amendments with concern. Even though the primary purpose of the UDDA is to ensure that all functions of a person’s entire brain have ceased, the AAN guidelines do not accurately assess this. In addition, by characterizing the determination of death as solely a clinical decision, the Nevada legislature has improperly ignored the doctrine of informed consent, as well as the beliefs of particular faiths and cultures that reject brain death. Rather than resolving controversies regarding brain death determinations, the Nevada amendments may instead instigate numerous constitutional challenges. (shrink)

introduction Rhetoric/Memory/Place Carole Blair, Greg Dickinson, and Brian L. Ott The story is told of the poet Simonides of Ceos who, after chanting a poem ...

We extend the Theory of Planned Behavior (TPB) for ethics in the workplace. Using a path modeling methodology, we find evidence that, for ethics, moral disengagement is an antecedent to the TPB predictors of attitude, subjective norms, and perceived behavioral control (PBC). We show that the TPB predictors mediate the influence moral disengagement has on ethical behavioral intentions. Thus, to improve ethical behavior, reducing moral disengagement is critical. We find support for including both types of PBC (self-efficacy and locus of (...) control) when modeling ethical behavior. We use four ethics scenarios and international data to test this model. We also evaluate potential positive influences on ethics in the workplace and find that recency of ethics training interacts with religiosity and activates it to reduce moral disengagement. We also find that principles-based ethics training enhances professionals’ self-efficacy to behave ethically. Experience, including time as a member in a professional accounting organization, increases both locus of control and self-efficacy to behave ethically. These variables—recency of ethical training, religiosity, principles-based professional ethics training, and experience—influence parts of the core TPB model, which in turn lead to improved ethical behavioral intentions. (shrink)

Uses modernist and postmodernist theoretical perspectives to examine the formation and reformation of states throughout history and around the globe.

Ethics has been identified as an important factor that potentially affects auditors’ professional skepticism. For example, prior research finds that auditors who are more concerned with professional ethics exhibit greater professional skepticism. Further, the literature suggests that professional skepticism may lead the auditor to more vigilantly resist the client’s position in financial reporting disputes. These reporting disputes are generally resolved through negotiations between the auditor and client to arrive at the final reported amounts. To date, the role that professional skepticism (...) potentially plays in the negotiation process has been relatively unexplored. The literature prior to the enactment of Sarbanes–Oxley (SOX) suggests that auditors are more likely to approve a client position when the matter in dispute is relatively ambiguous and when changing the client’s position will result in the client failing to meet analysts’ expectations. However, changes resulting from SOX have led auditors to be more vigilant and therefore results found in the pre-SOX environment may not hold in the current environment where auditors are held more accountable for their actions. Results from an experiment with experienced audit managers and partners suggest that in the post-SOX climate, auditors’ negotiations do not appear to be substantively influenced by management being able to meet or beat forecasts. Moreover, we find that when auditors exhibit heightened professional skepticism, they are more ethical by being conservative and they stand more resolute than when auditors do not exhibit heightened professional skepticism. Finally, although we do not find a main effect for the influence of earnings forecast, we do find a significant interaction between earnings forecast and heightened professional skepticism. Implications for practice and research are then presented. (shrink)

In this paper, we investigate the link between audit committees and earnings management providing a more comprehensive simultaneous analysis of the influence of audit committee features using a sample of 485 firm-years from Singapore's publicly traded firms during the 2000 2001 calendar period. Empirical findings indicate firms with a higher proportion of independent audit committee members are more effective at constraining earnings management. Firms with audit committees that are more diligent and/or lack the presence of independent directors serving simultaneously on (...) a substantial number of boards and committees are more effective at constraining earnings management. These findings are robust to alternative income-incentives facing corporate management. Overall, our findings have implications for stakeholders, regulators, and corporate governance. For example, our findings infer policymakers may need to focus on other audit committee characteristics to strengthen the committee's ability to constrain earnings management rather than continue the present fixation with independence. (shrink)

In early 2017, Nevada amended its Uniform Determination of Death Act, in order to clarify the neurologic criteria for the determination of death. The amendments stipulate that a determination of death is a clinical decision that does not require familial consent and that the appropriate standard for determining neurologic death is the American Academy of Neurology’s guidelines. Once a physician makes such a determination of death, the Nevada amendments require the withdrawal of life-sustaining treatment within twenty-four hours with limited exceptions. (...) Neurologists have generally supported Nevada’s amendments for clarifying the diagnostic standard and limiting the ability of family members to challenge it. However, it is more appropriate to view the Nevada amendments with concern. Even though the primary purpose of the UDDA is to ensure that all functions of a person’s entire brain have ceased, the AAN guidelines do not accurately assess this. In addition, by characterizing the determination of death as solely a clinical decision, the Nevada legislature has improperly ignored the doctrine of informed consent, as well as the beliefs of particular faiths and cultures that reject brain death. Rather than resolving controversies regarding brain death determinations, the Nevada amendments may instead instigate numerous constitutional challenges. (shrink)

After decades of service to The Acorn, editor Barry Gan--who received the journal from founding editor Ha Poong Kim--has passed the responsibility along. We are happy to announce that the editorial and business office of The Acorn has found a new home at the Department of Philosophy and Religious Studies of Texas State University. For more than a decade, The Acorn has been affiliated with a society that we have recently renamed the Gandhi, King, Chavez, Addams Society (GKCAS). The new (...) name adds Cesar Chavez and Jane Addams to the short list of role models that the society seeks to honor through scholarly study, but the short list is not intended to be exclusive. As a result of reorganization and transition we are adopting a new subtitle of the journal as follows, The Acorn: Philosophical Studies in Pacifism and Nonviolence. (shrink)

Motor control schemes should have an element of control and an element of coordination. The former is a source of initiative and a zroduct of the brain's work (mind, intelligence, or ) while the latter can be viewed as a process with constraints emerging at a hierarchically lower, autonomous level. Limiting scientific analysis to an object smaller than the universe necessarily leads to a hierarchical (cybernetic) approach.

This article discusses L. W. Sumner's theory of well-being as authentic happiness. I distinguish between extreme and moderate versions of subjectivism and argue that Sumner's characterization of the conditions of authenticity leads him to an extreme subjective theory. More generally, I also criticize Sumner's argument for the subjectivity of welfare. I conclude by addressing some of the implications of my arguments for theories of well-being in philosophy and welfare measurement in the social sciences.

ABSTRACT: Among recent criticisms of impartial moral theories, especially in consequentialist and deontological forms, Bernard Williams’ integrity objection is perhaps the most tantalizing. This objection is a complaint—at once both general and deep—that impartial moral theories are systematically incapable of finding room for integrity in human life and character. Kantians have made forceful responses to this integrity objection and have moved on. Consequentialists have found the objection more trying. I offer reasons to think that consequentialists too can safely move on. (...) These reasons suggest the relationship between integrity and impartiality is less antagonistic than often supposed.RÉSUMÉ : Parmi les récentes critiques des théories morales impartiales, notamment les critiques conséquentialiste et déontologique, l’objection d’intégrité de Bernard Williams est possiblement la plus attrayante. Cette objection—à la fois générale et profonde—reproche aux théories morales impartiales d’être incapables de retrouver l’intégrité dans la vie et le caractère humains. Les kantiens ont répondu vigoureusement à cette objection, puis sont passés à autre chose. Les conséquentialistes ont trouvé l’objection plus éprouvante. Je soutiens que les conséquentialistes peuvent, eux aussi, passer à autre chose, en suggérant que le rapport entre l’intégrité et l’impartialité est moins antagonique que supposé. View HTML Send article to KindleTo send this article to your Kindle, first ensure [email protected] is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about sending to your Kindle. Find out more about sending to your Kindle. Note you can select to send to either the @free.kindle.com or @kindle.com variations. ‘@free.kindle.com’ emails are free but can only be sent to your device when it is connected to wi-fi. ‘@kindle.com’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply. Find out more about the Kindle Personal Document Service.Integrity and Impartial MoralityVolume 51, Issue 2Greg Scherkoske DOI: https://doi.org/10.1017/S0012217312000455Your Kindle email address Please provide your Kindle [email protected]@kindle.com Available formats PDF Please select a format to send. By using this service, you agree that you will only keep articles for personal use, and will not openly distribute them via Dropbox, Google Drive or other file sharing services. Please confirm that you accept the terms of use. Cancel Send ×Send article to Dropbox To send this article to your Dropbox account, please select one or more formats and confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about sending content to Dropbox. Integrity and Impartial MoralityVolume 51, Issue 2Greg Scherkoske DOI: https://doi.org/10.1017/S0012217312000455Available formats PDF Please select a format to send. By using this service, you agree that you will only keep articles for personal use, and will not openly distribute them via Dropbox, Google Drive or other file sharing services. Please confirm that you accept the terms of use. Cancel Send ×Send article to Google Drive To send this article to your Google Drive account, please select one or more formats and confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about sending content to Google Drive. Integrity and Impartial MoralityVolume 51, Issue 2Greg Scherkoske DOI: https://doi.org/10.1017/S0012217312000455Available formats PDF Please select a format to send. By using this service, you agree that you will only keep articles for personal use, and will not openly distribute them via Dropbox, Google Drive or other file sharing services. Please confirm that you accept the terms of use. Cancel Send ×Export citation Request permission. (shrink)

This article sets out to think through the double absence of literary language posited by Blanchot in L’Espace littéraire in the shadow cast by a consideration of Alvin Lucier’s piece I am sitting in a room and the sound installation practice of Bernhard Leitner. What I wish to suggest is that a consideration of these sound works enables us to identify a parallelism in the mechanics of the literary sign that creates the space of literature in Blanchot and the phenomenological (...) experience of the visitor entering into and thereby enacting the space of installation. If the term “phenomenological” here requires a parenthetical qualifier, this is because the double absence enacted on the sign in Blanchot is deployed here from within the visitor in the creation of the space of installation in a move that requires us to reformulate our thinking about the creation of space of all kinds. In revisiting Blanchot’s L’Espace littéraire in this way, it is suggested that the ethical and... (shrink)

In: Hull, D. L. and M. Ruse, editors. Cambridge Companion to the Philosophy of Biology. Cambridge University Press. New York, NY. Pp. 372-387.

In its comprehensive overview of Alain Locke's pragmatist philosophy this book captures the radical implications of Locke's approach within pragmatism, the critical temper embedded in Locke's works, the central role of power and empowerment of the oppressed and the concept of broad democracy Locke employed.

G.L.S. Shackle stood at the historic crossroads where the economics of Hayek and Keynes met. Shackle fused these opposing lines of thought in a macroeconomic theory that draws Keynesian conclusions from Austrian premises. In Shackle 's scheme of thought, the power to imagine alternative courses of action releases decision makers from the web of predictable causation. But the spontaneous and unpredictable choices that originate in the subjective and disparate orientations of individual agents deny us the possibility of rational expectations, and (...) therewith the logical coherence of market equilibrium over time. (shrink)

In the presence of large cardinals, or sufficient determinacy, every equivalence relation in L(R) either admits a wellordered separating family or continuously reduces E 0.

Let E be a Σ1 1 equivalence relation for which there does not exist a perfect set of inequivalent reals. If 0# exists or if V is a forcing extension of L, then there is a good ▵1 2 well-ordering of the equivalence classes.