This study empirically examines the association between certain director characteristics and the extent of voluntary audit committee disclosure in annual reports. Results suggest that Singapore's publicly traded firms are more likely to voluntarily disclose audit committee related information as: the number of board members increases; different individuals occupy the roles of CEO and board chairperson; and the proportion of independent directors serving on the board increases. Findings, however, fail to show any association between the amount of voluntary audit committee disclosure (...) and the percentage of executive directors' ownership. Documented findings are of interest and benefit to various parties including regulators, corporate governance reformists, and corporate management. For instance, findings imply that a positive by-product of implementing major corporate governance reforms currently championed by corporate governance reformists will be an increase in audit committee disclosures. As a result, there will be less pressure on regulators to develop, introduce, and enforce mandatory audit committee disclosures that may be potentially intrusive to a firm's management. (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)

Art history on the edge : iconology, media, and visual culture -- Four fundamental concepts of image science -- Image science -- Image X text -- Realism and the digital image -- Migrating images : totemism, fetishism, idolatry -- The future of the image : Rancière's road not taken -- World pictures : globalization and visual culture -- Media aesthetics -- There are no visual media -- Back to the drawing board : architecture, sculpture, and the digital image -- Foundational (...) sites and occupied spaces -- Border wars : translation and convergence in politics and media -- Art X environment -- The historical uncanny : phantoms, doubles, and repetition in the war on terror -- The spectacle today : a response to retort -- Coda : for a sweet science of images. (shrink)

Wilkins & Wakefield's intriguing model of language evolution is deficient in evidence of human uniqueness in metaphorical matching, amodal representation, reference, conceptual structure, hierarchical organization, linguistic comprehension, sign use, laterality, and handedness. Primates show communicative reference, laterality, and handedness, and apes in particular show hierarchical organization, conceptual structure, cross-modal abilities, sign use, and displaced reference.

Tomasello, Kruger & Ratner deserve congratulations for their well-reasoned ideas on the development of cultural learning. Their arguments are generally convincing, perhaps because their distinctions and developmental relations among types of cultural learning and agency mirror concepts of my own.

The emergence and scope of personal and collective efforts to integrate faith into workplaces is a social movement that includes and extends beyond personal ethics. This paper discusses the development of The Integration Profile (TIP) Faith and Work Integration Scale, which is designed to measure the multidimensional nature of faith expressions within workplace settings. TIP measures the manifestations of faith, religion, and spirituality at the individual level. Earlier research theorized that individuals tend to manifest or live out their faith in (...) one of four ways (Miller in God at work: the history and promise of the faith at work movement, Oxford University Press, New York, 2007); TIP expands this to assess eight sub-orientations, nested within the four main manifestations of faith–work integration. The development of the 24-item TIP scale involved exploratory analyses in a sample of 512 employees of a for-profit palliative care organization and a hierarchical confirmatory factor analysis in a sample of 4463 employees in an American multinational food processing organization. Additional analyses were conducted in a third sample of 266 working adults to assess the convergent and discriminant validity of the eight sub-orientations with other faith variables as well as associations with work outcomes. (shrink)

Morin’s identification of inner speech with self-awareness is problematic. Taylor’s description of her experience before, during, and after her stroke and operation is also problematic; it is at times confusing and difficult to comprehend conceptually. Rather than being global, her deficits in self-awareness seem piecemeal. She describes self-awareness that exists independent of inner speech. I offer interpretations of her experience alternative to those of Morin and Taylor.

While rooted in careful study of Mead’s original writings and transcribed lectures and the historical context in which that work was carried out, the papers in this volume have brought Mead’s work to bear on contemporary issues in metaphysics, epistemology, cognitive science, and social and political philosophy.

Clinical trials for acute conditions such as myocardial infarction and stroke pose challenges related to informed consent due to time limitations, stress, and severe illness. Consent processes shou...

What precisely, W. J. T. Mitchell asks, are pictures (and theories of pictures) doing now, in the late twentieth century, when the power of the visual is said to be greater than ever before, and the "pictorial turn" supplants the "linguistic turn" in the study of culture? This book by one of America's leading theorists of visual representation offers a rich account of the interplay between the visible and the readable across culture, from literature to visual art to the (...) mass media. (shrink)

In Animal Rites, Cary Wolfe examines contemporary notions of humanism and ethics by reconstructing a little known but crucial underground tradition of theorizing the animal from Wittgenstein, Cavell, and Lyotard to Lévinas, Derrida, ...

"[Mitchell] undertakes to explore the nature of images by comparing them with words, or, more precisely, by looking at them from the viewpoint of verbal language.... The most lucid exposition of the subject I have ever read."—Rudolf Arnheim, _Times Literary Supplement_.

This is the first book to evaluate the significance and usefulness of the practices of anthropomorphism and anecdotalism for understanding animals.

The huge amounts spent on store security and crime prevention worldwide, not only costs international businesses, but also amounts to a hidden tax on those law-binding consumers who bear higher prices. Most previous research has focused on shoplifting and ignored many other ways in which consumers cheat businesses. Using a hybrid of both qualitative research and survey approaches in four countries, an index of 37 activities was developed to examine consumers’ unethical activities across UK, US, France, and Austria. The findings (...) indicate that around three quarters of consumers in all four countries can be classified as heavy offenders for these minor cheats. The paper argues that government agencies, marketers, and retailers should adopt more pro-active preventative approaches, rather than reactive loss limitation measures to combat unethical behavior. (shrink)

The current ethical norms of genomic biobanking creating and maintaining large repositories of human DNA and/or associated data for biomedical research have generated criticism from every angle, at both the practical and theoretical levels. The traditional research model has involved investigators seeking biospecimens for specific purposes that they can describe and disclose to prospective subjects, from whom they can then seek informed consent. In the case of many biobanks, however, the institution that collects and maintains the biospecimens may not itself (...) be directly involved in research, instead banking the biospecimens and associated data for other researchers. Moreover, the future uses of biospecimens may be unknown, if not unknowable, at the time of collection. Biobanking may thus stretch the meanings of inform and consent to their breaking point: if you cannot inform subjects about what their biospecimens will be used for, what can they consent to? Given that informed consent by individual subjects is the ethical gold standard, the seeming dilution of the concept in the context of biobanking is a profound problem. (shrink)

Since its inception as a topic of inquiry, mirror-self-recognition has usually been explained by two models: one, initiated by Guillaume, proposes that mirror-self-recognition depends upon kinesthetic-visual matching, and the other, initiated by Gallup, that self-recognition depends upon a self-concept. These two models are examined historically and conceptually. This examination suggests that the kinesthetic-visual matching model is conceptually coherent and makes reasonable and accurate predictions; and that the self-concept model is conceptually incoherent and makes inaccurate predictions from premises which are themselves (...) inaccurate. From a theoretical standpoint, the kinesthetic-visual matching model is the better explanation of self-recognition. (shrink)

Although the notion of spatiality has always lurked in the background of discussions of literary form, the self-conscious use of the term as a critical concept is generally traced to Joseph Frank's seminal essay of 1945, "Spatial Form in Modern Literature."1 Frank's basic argument is that modernist literary works are "spatial" insofar as they replace history and narrative sequence with a sense of mythic simultaneity and disrupt the normal continuities of English prose with disjunctive syntactic arrangements. This argument has been (...) attacked on several fronts. An almost universal objection is that spatial form is a "mere metaphor" which has been given misplaced concreteness and that it denies the essentially temporal nature of literature. Some critics will concede that the metaphor contains a half-truth, but one which is likely to distract attention from more important features of the reading experience. The most polemical attacks have come from those who regard spatial form as an actual, but highly regrettable, characteristic of modern literature and who have linked it with antihistorical and even fascist ideologies.2 Advocates of Frank's position, on the other hand, have generally been content to extrapolate his premises rather than criticize them, and have compiled an ever-mounting list of modernist texts which can be seen, in some sense, as "antitemporal." The whole debate can best be advanced, in my view, not by some patchwork compromise among the conflicting claims but by a radical, even outrageous statement of the basic hypothesis in its most general form. I propose, therefore, that far from being a unique phenomenon of some modern literature, and far from being restricted to the features which Frank identifies in those works , spatial form is a crucial aspect of the experience and interpretation of literature in all ages and cultures. The burden of proof, in other words, is not on Frank to show that some works have spatial form but on his critics to provide an example of any work that does not. · 1. Frank's essay first appeared in Sewanee Review 53 and was revised in his The Widening Gyre . Frank's basic argument has not changed essentially even in his most avante-garde statements; he still regards spatial form "as a particular phenomenon of modern avante-garde writing." See "Spatial Form: An Answer to Critics," Critical Inquiry 4 : 231-52. A useful bibliography, "Space and Spatial Form in Narrative," is being complied by Jeffrey Smitten .· 2. This charge generally links the notion of spatial form with Wyndham Lewis and Ezra Pound, the imagist movement, the "irrationality" and pessimistic antihistoricism of modernism, and the conservative Romantic tradition. Frank discusses the complex motives behind these associations in the work of Robert Weimann and Frank Kermode in his "Answer to Critics," pp. 238-48. W. J. T. Mitchell, editor of Critical Inquiry, is the author of Blake's Composite Art, and The Last Dinosaur Book: The Life and Times of a Cultural Icon. The present essay is part of Iconology: The Image in Literature and the Visual Arts. "Diagrammatology" appeared in the Spring 1981 issue of Critical Inquiry. Leon Surette responds to the current essay in "‘Rational Form in Literature’". (shrink)

Stephane Savanah provides a critique of theories of self-recognition that largely mirrors my own critique that I began publishing two decades ago. In addition, he both misconstrues my kinesthetic-visual matching model of mirror self-recognition in multiple ways , and misconstrues the evidence in the scientific literature on MSR. I describe points of agreement in our thinking about self-recognition, and criticize and rectify inaccuracies.

Rationale: Deep brain stimulation (DBS) of the hippocampus is proposed for enhancement of memory impaired by injury or disease. Many pre-clinical DBS paradigms can be addressed in epilepsy patients undergoing intracranial monitoring for seizure localization, since they already have electrodes implanted in brain areas of interest. Even though epilepsy is usually not a memory disorder targeted by DBS, the studies can nevertheless model other memory-impacting disorders, such as Traumatic Brain Injury (TBI). Methods: Human patients undergoing Phase II invasive monitoring for (...) intractable epilepsy were implanted with depth electrodes capable of recording neurophysiological signals. Subjects performed a delayed-match-to-sample (DMS) memory task while hippocampal ensembles from CA1 and CA3 cell layers were recorded to estimate a multi-input, multi-output (MIMO) model of CA3-to-CA1 neural encoding and a memory decoding model (MDM) to decode memory information from CA3 and CA1 neuronal signals. After model estimation, subjects again performed the DMS task while either MIMO-based or MDM-based patterned stimulation was delivered to CA1 electrode sites during the encoding phase of the DMS trials. Each subject was sorted (post hoc) by prior experience of repeated and/or mild-to-moderate brain injury (RMBI), TBI, or no history (control) and scored for percentage successful delayed recognition (DR) recall on stimulated vs. non-stimulated DMS trials. The subject’s medical history was unknown to the experimenters until after individual subject memory retention results were scored. Results: When examined compared to control subjects, both TBI and RMBI subjects showed increased memory retention in response to both MIMO and MDM-based hippocampal stimulation. Furthermore, effects of stimulation were also greater in subjects who were evaluated as having pre-existing mild-to-moderate memory impairment. Conclusion: These results show that hippocampal stimulation for memory facilitation was more beneficial for subjects who had previously suffered a brain injury (other than epilepsy), compared to control (epilepsy) subjects who had not suffered a brain injury. This study demonstrates that the epilepsy/intracranial recording model can be extended to test the ability of DBS to restore memory function in subjects who previously suffered a brain injury other than epilepsy, and support further investigation into the beneficial effect of DBS in TBI patients. (shrink)