Purpose This paper aims to analyze the ways socio-economic issues are represented in mainstream news media and how it is consumed, understood and interpreted by Israeli young adults. It examines how mainstream media uses neo-liberal discourse, and the ways YAs internalize this ethic, while simultaneously finding ways to overcome its limitations. Design/methodology/approach This was a mixed methods study. First, it undertook content analysis of the most popular Israeli mainstream news media among YAs: the online news site Ynet and the TV (...) Channel 2 news. Second, the authors undertook semi-structured in-depth interviews with 29 Israeli YAs. The analysis is based on an online survey of 600 young Israelis, aged 18–35 years. Findings Most YAs did not perceive mainstream media as enabling a reliable understanding of the issues important to them. The content analysis revealed that self-representation of YAs is rare, and that their issues were explained, and even resolved, by older adults. Furthermore, most of YAs' problems in mainstream news media were presented using a neo-liberal perspective. Finally, from the interviews, the authors learned that YAs did not find information that could help them deal with their most pressing economic and social issue, in the content offered by mainstream media. For most of them, social media overcomes these shortcomings. Originality/value Contrary to research that has explored YAs’ consumerism of new media outlets, this article explores how YAs in Israel are constructed in the media, as well as the way in which YAs understand mainstream and new social media coverage of the issues most important to them. Using media content analysis and interviews, the authors found that Young Adults tend to be ambivalent toward media coverage. They understand the lack of media information: most of them know that they do not learn enough from the media. This acknowledgment accompanies their tendency to internalize the neo-liberal logic and conservative Israeli national culture, in which class and economic redistribution are largely overlooked. Mainstream news media uses neo-liberal discourse, and young adults internalize this logic, while simultaneously finding ways to overcome the limitations this discourse offers. They do so by turning to social media, mainly Facebook. Consequently, their behavior maintains the logic of the market, while also developing new social relations, enabled by social media. (shrink)

This study examines the impact of the strength of an accounting firm's ethical environment on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial 'between subjects' experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in respect of an inventory writedown. Based on prior research, and as (...) hypothesized, participants possessing greater auditing experience made higher quality technical judgments. While there were no significant differences between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. (shrink)

This research is motivated by the criticism levelled at the academic community for its failure to incorporate sufficient ethics education into the accounting curriculum :53–71, 2004; Madison and Schmidt 2006). The inclusion of ethics decision-making frameworks by professional bodies in their codes of conduct or as a standalone tool and the encouragement of their use as a part of ethics education to help students to identify and think through ethical issues in a business context has been subject to very limited (...) research to date. The aim of this study is to provide evidence of the impact of providing a framework on its own and providing a framework as part of a comprehensive integrated ethics education component of a first-year unit of study, on accounting students’ ethical sensitivity and judgment. Results indicate that providing students with a framework only does not increase students’ ethical sensitivity but does support their ethical judgment. In contrast, the integrated ethics component does increase student’s ethical sensitivity, however, an unexpected finding of this study is that increases in students’ ethical judgement are greater if they have not been previously exposed to the framework. Taken together, our findings suggest that it is the framework that has a significant impact on students’ ethical judgment, while an integrated ethics education can expose students to a range of ethical issues and thereby improve their ethical sensitivity, a critical component which initiates the ethical decision-making process. (shrink)

We understand from the oldest sources that have reached us that according to their status, racial characteristics, culture, religion etc. people called their adressees with many different names besides their own names. The Arabic nicknames and titles, which are the main subject of our research result of this necessity. Before the formation of Islamic culture and civilization, different titles were used in all civilizations, especially in the Byzantine and Sassanid empires, for the members of the group, which were considered as (...) the elite class, apart from their names. Of course, the Arab society of jahiliyyah was also greatly influenced by his. In the political and bureaucratic structure created by the rapid spread of Islam and the interaction from different civilizations, a new naming, or rather nicknames, were made by using religious figures. This happened to such extend that the original names of many rulers remained in the shadows. The strict centralist structure of the Umayyad state required an authoritarian state administration that would not need excessive credit or definition. Therefore, the caliph did not need an extra nickname or title to define himself. At the same time, it would be appropriate to say that they never had any thoughts of praising the politicians and bureaucrats affiliated with them. The radical change in the political understanding with the Abbasid revolution also led to a great change in naming strategies. In fact, it is possible to explain the differentiation in this management approach through titles in the shortest way. The famous names of the Abbasid caliphs are nothing but nicknames. These names, which are adorned with the words of Allah, are actually an effort to show religious sensitivity to the subjects. The sensitivity in the language of diplomacy has come to the fore even more with the special divans established. The language of religion and the language of politics have been intertwined, and the caliph, who is the representative of the creator on earth, has been giving nicknames/titles around him. We see the actual situation of this practice as concrete in relation to the vassal states. During the Abbasid period, the level of relations between the states, which first emerged as semi-independent and later independent, and the caliphate differed according to time and conditions. In proportion to the political power of the Abbasid state, these heads of state were given different ranks. In this research, we try to reveal the background of the ranks given to the heads of vassal state established in the Khorasan and Transoxiana region and carrying out very important activities in the political sense. Additionally, we aim reveal to find out the political, religious and social structure of Tahirids, Saffarids, and Samanids, who are also very important in terms of Turkish history and serve as a bridge between the region and the center of the caliphate, Baghdad. We think that the subject discussed is important in order to discover the unknown aspects of the historical process in the political and bureaucratic formation of the Turkish empires established after the collapse of these three vassal states. In fact, it can be said that even today, the historical anatomy of the ranks used in terms of status determination and the arrangement of the political field in different Islamic geographies is being explored. Most importantly, in this study, we try discover the cornerstones of the communication dimension of the mawali with the Arab power. The location of the Transoxiana and Khorasan geographies before the Islamic conquests and the population fluidity accelerated by the Turkish migrations were an important factor in the political formation of the region during the Abbasid period. The historical background was taken into consideration in the titles given to the vassal state rulers. It is remarkable that the caliph gave the old Turkish title “ıhsid” to a Turkish leader of a state established in Egypt. There are many other examles such as this with regard to the vassal states in the East. The conclusion we have obtained from our study is that titles play a decisive role in the political connection between the center of the caliphate and the affiliated states. On the one hand, this regulates the balance between the center and local administrators, on the other hand, it determines the moral as well as the material rank of the sultans in the eyes of the people. In fact, the successes in the conquests led the caliphs to rank the vassal sultans with titles. This situation is a kind of password that determines the balance between the religious authority, the caliphate, and the worldly authority. (shrink)

This study examines the impact of the strength of an accounting firm’s ethical environment (presence and reinforcement vis-à-vis the presence of a code of conduct) on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial ‹between subjects’ experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in (...) respect of an inventory writedown. Based on prior research, and as hypothesized, participants possessing greater auditing experience made higher quality technical judgments. While there were no significant differences between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. (shrink)

Research about the Olympic Games has primarily focused on preparing athletes for competition. Less attention has been paid to the post-Olympic-phase and athlete well-being during this time. This study explored Australian Olympic athletes’ experiences following the conclusion of the 2016 Rio Olympic Games, including the factors that may have contributed to or challenged their well-being during this time. Eighteen athletes participated in semi-structured interviews and thematic analysis revealed that when Olympic performance appraisal met prior expectations, when athletes planned for a (...) return to work or study, and when support from a variety of sources was readily available, this positively influenced athletes’ well-being during the POP. When these factors were not in place, more challenging post-Games experiences were present, and well-being was compromised. The findings contribute to the broader literature on elite athlete well-being and at an applied level, may be used to inform targeted programs that focus on supporting athletes after an Olympic campaign. (shrink)

What if the moon disappeared when no one was looking at it? What if time worked differently for each of us? What if things you could touch were made out of ideas? What if a decision you made now changed history 10 billion years ago? What if experiments showed that another dimension exists? Quantum physics and relativity, two of the most important advances in modern science, are normally presented as a series of technical discoveries in 20th century Europe. Yet this (...) brief, easy-to-read volume shows how they were underpinned by centuries of observations about the nature of reality from the great philosophies and faiths of humanity, from China to India to the Middle East. At each stage, the people involved found themselves saying: "That's impossible! That makes no sense. And yet... (shrink)

Henrich et al.'s critical review demonstrating that psychology research is over-reliant on WEIRD samples is an important contribution to the field. Their stronger claim that is less convincing, however. We argue that WEIRD people's apparent distinct weirdness is a methodological side-effect of psychology's over-reliance on WEIRD populations for developing its methods and theoretical constructs.

Sustainability, and the related concept of climate change, is an emerging domain within nursing and nurse education. Climate change has been posited as a serious global health threat requiring action by health professionals and action at international level. Anåker & Elf undertook a concept analysis of sustainability in nursing based on Walker and Avant's framework. Their main conclusions seem to be that while defining attributes and cases can be established, there is not enough research into sustainability in the nursing literature. (...) This paper seeks to develop their argument to argue that sustainability in nursing can be better understood by accessing non‐nursing and grey literature and, for example, the literature in the developing web‐based ‘paraversity’. Without this understanding, and application in nursing scholarship, nurses will have a rather narrow understanding of sustainability and its suggested links with social and health inequalities and the dynamics underpinning unsustainable neoliberalist political economy. This understanding is based on the social and political determinants of health approach and the emerging domain of planetary health. However, this is a major challenge as it requires a critical reflection on what counts as nursing knowledge, a reflection which might reject sustainability and political economy as irrelevant to much of nursing practice. (shrink)

We explore the entanglement of the vacuum of a relativistic field by letting a pair of causally disconnected probes interact with the field. We find that, even when the probes are initially non-entangled, they can wind up to a final entangled state. This shows that entanglement persists between disconnected regions in the vacuum. However the probe entanglement, unlike correlations, vanishes once the regions become sufficiently separated. The relation between entropy, correlations and entanglement is discussed.

Amartya Sen introduces the concept of capabilities, i.e. what people are able to do and to be, as a non-economic measure in the development evaluation. This essay seeks to explore how this concept deals with the issues of values and politics, which in many cases determines people’s identity. The main argument is that the concept of capabilities is built around a certain individualistic view of human beings, whereas identity suggests a more complex picture. As such, Sen’s capability approach cannot properly (...) address the issue of identity and risks losing important insights which may contribute to people’s well being. Keywords: Amartya Sen, capability approach, identity, development, justice. Abstrak: Amartya Sen memperkenalkan konsep kapabilitas, yakni apa yang dapat dilakukan oleh seseorang dan bagaimana ia dapat menjadi dirinya, sebagai tolok ukur non-ekonomik dalam evaluasi pembangunan. Artikel ini berupaya mengkaji bagaimana konsep ini dapat diselaraskan dengan nilai-nilai identitas dan politik, yang dalam banyak hal menentukan apa yang dianggap oleh banyak orang sebagai nilai. Argumen yang dikemukakan dalam artikel ini adalah bahwa konsep mengenai kapabilitas dibangun atas sebuah pandangan individualistik mengenai manusia, sementara identitas menyiratkan sebuah gambaran yang lebih kompleks. Dipahami secara demikian, pendekatan kapabilitas Sen tidak dapat menanggapi permasalahan identitas secara memadai dan beresiko kehilangan insight penting yang justru dapat memberi sumbangan bagi kesejahteraan manusia. Kata-kata kunci: Amartya Sen, pendekatan kapabilitas, identitas, perkembangan, keadilan. (shrink)

This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting (...) practice are then discussed. (shrink)

A significant international literature has shown that political fragmentation the existence of multiple parties in a governing body - affects policy-making. Indeed, an increase in the number of parties increases the number of viewpoints considered, but on the other hand may also lead to a decrease in government flexibility. This paper first of all shows that Flemish municipalities often have fragmented governments as measured by the number of parties represented in the municipal council and the College of Mayor and Alderman. (...) We also show that this fragmentation at the local level affects policy-making, though not necessarily in the same directions found in the international literature. (shrink)

A report suggests that United States’ army officers may engage in dishonest reporting regarding their compliance procedures. Similarly, nurses with espoused high ethical standards sometimes fail to live up to them and may do so while deceiving themselves about such practices. Reasons for lapses are complex. However, multitudinous managerial demands arising within ‘technical and instrumental rationality’ may impact on honest decision‐making. This paper suggests that compliance processes, which operates within the social structural context of the technical and instrumental rationality manifest (...) as ‘managerialism’, contributes to professional ‘dishonesty’ about lapses in care, sometimes through ‘thoughtlessness’. The need to manage risk, measure, account, and control in order to deliver efficiency, effectiveness, and economy (technical rationality) thus has both unintended and dysfunctional consequences. Meeting compliance requirements may be mediated by factors such as the ‘affect heuristic’ and ‘reflexive deliberations’ as part of the ‘structured agency’ of nurses. It is the complexity of ‘structured agency’ which may explain why some nurses fail to respond to such things as sentinel events, a failure to recognize ‘personal troubles’ as ‘public issues’, a failure which to outsiders who expect rational and professional responses may seem inconceivable. There is a need to understand these processes so that nurses can critique the context in which they work and to move beyond either/or explanations of structure or agency for care failures, and professional dishonesty. (shrink)

In this wide-ranging book the author presents his critique of the contemporary portrayal of cognition, an analysis of the conceptual foundations of cognitive science and a proposal for a new concept of the mind. Shanon argues that the representational account is seriously lacking and that far from serving as a basis of cognitive activity, representations are the products of such activity. He proposes an alternative view of the mind in which the basic capability of the cognitive system is not the (...) manipulation of symbols but rather action in the world. His book offers a different outlook on the phenomenon of consciousness and presents a new conception of psychological theory and explanation. This revised second edition includes a new Postscript. (shrink)

The mutakallimūn, who began to take care of nature as a result of their metaphysical concerns from the early period and with the influence of the dualist and materialist groups, suggested various theories that attempt to explain the structure and functioning of the universe. Over time, many subjects of physics became an indispensable part of Kalām and were used in the proof of the fundamental principles. Thus, in addition to the definition of body (jism), Kalām books began to contain detailed (...) topics such as time, space, movement and distance. After summarizing the definitions of body, which were made by the mutakallimūn, this article will examine the contents of Ibn Kamāl's epistle on ṭafra (leaping), which has many copies with various titles in the Turkish Libraries. In the beginning of the epistle, Ibn Kamāl mentions the descriptions of body suggested by the prominent mutakallimūn, and then, he compares the views of al-Naẓẓām, who believes in the finite division, with atomist mutakallimūn who accept the infinite division. He criticizes the idea of ṭafra with regard to the notion of body in Kalām. After explaining the arguments of both groups with their justifications, he points out the weaknesses of the arguments of each group, as well. In this connection, he revisits the theory of ṭafra, which is, he argues, a mandatory consequence of al-Naẓẓām’s definition of object, as he also reviews the opinions of Quṭb al-Din al-Rāzī in this direction. (shrink)

A pioneering study of the phenomenology of the special state of mind induced by Ayahuasca, a plant-based Amazonian psychotropic brew. The author's research is based both on extensive firsthand experiences with Ayahuasca, and on interviews conducted with a large number of informants coming from different places and backgrounds.

In their critique of connectionist models Fodor and Pylyshyn (1988) dismiss such models as not being cognitive or psychological. Evaluating Fodor and Pylyshyn's critique requires examining what is required in characterizating models as 'cognitive'. The present discussion examines the various senses of this term. It argues the answer to the title question seems to vary with these different senses. Indeed, by one sense of the term, neither representa-tionalism nor connectionism is cognitive. General ramifications of such an appraisal are discussed and (...) alternative avenues for cognitive research are suggested. (shrink)

Motivated by the call for more research on students’ perceptions of their ethical development in business education programs, this study examines students’ reflections on how their understanding of ethics was challenged and/or changed, and what facilitated the development of ethical decision-making approaches in a first-year accounting course. The results indicate that students developed more sophisticated and contextualised views of ethical issues in business, government and social contexts including the need to consider their impact on various stakeholders. Students attributed this development (...) to the various elements in the integrated course design including the real cases sourced in current newspaper articles, an ethical decision-making framework with various ethical perspectives, the reflective journal component and the ability to work in groups. These findings have implications for the design of effective ethics education programs in business. (shrink)

Koriat & Goldsmith (1996t) present two different programs for memory research. Different though they are on the methodological level, on the substantive level the two programs are based on the same view, according to which memory consists of represented information that is permanently stored in the mind (or brain). This view is, I think, wrong. One can support the methodological pluralism Koriat & Goldsmith advocate, but on the substantive level pluralism is not admissible.

We extended the Barut’s classical model of zitterbewegung from 3+1 dimensional spacetime into 2+1 and 1+1 dimensional spacetimes and discussed the symmetry and integrability properties of the model in 2+1, 1+1 and 3+1 dimensions. In these cases, the free particle current or the velocity of the particle can be decomposed as a constant convection current and polarization currents.In 2+1 dimensional spacetime, a velocity of the particle and spin tensor are dependent to each other and the chirality can not be introduced. (...) The free particle has 7 constants of motion: The momentum three vector, the charge, the energy in proper time, the scalar constant spin or magnetic polarization and the two components of total angular momentum. Two component electric polarizations oscillate with Zitterbewegung frequency.In 1+1 dimensional spacetime we have an independent velocity vector and a scalar spin tensor. The free particle has 5 integrals of motion: The momentum two vector, the charge, the energy in proper time, and the scalar total angular momentum. The normal component of the velocity or the scalar electric polarization oscillates with Zitterbewegung frequency.In 3+1 dimensional spacetime, the particle has an independent velocity vector, spin tensor and chirality. The free particle has 12 integrals of motion: The momentum four vector, the charge, the energy in proper time or mass, the three vector spin or magnetic polarizations and three components of total angular momentum. The parallel component of velocity into momentum and the normal components of the spin tensor or the spin three vector are constants of motion for the free particle. The chirality and electric polarizations oscillate with the Zitterbewegung frequency. The system is superintegrable in all dimensions. (shrink)

In this paper, I discuss substance-induced visions and consider their epistemic status, meaning, and modes of proper interpretation. I focus on the visions induced by ayahuasca, a powerful psychoactive plant-made brew that has had a central status and role in the indigenous tribal cultures of the upper Amazonian region. The brew is especially famous for the visions seen with it. These are often coupled with personal psychological insights, mentations concerning topics of special significance to one, intellectual (notably, philosophical and metaphysical) (...) ideations, as well as powerful religious and spiritual sentiments. Thus, under the intoxication, people often feel that they gain significant knowledge and understanding. The present discussion takes a cognitive-phenomenological perspective coupled with a philosophical analysis of the various epistemological questions at hand. (shrink)

The experience of consciousness is analyzed. First, a pre-theoretical characterization of the term "consciousness" is attempted. Second, the phenomenology of human consciousness is described. Specifically, consciousness is defined in terms of several patterns all of which consist of the coupling of pairs of opposites. Resonance between such opposites may be the key charactereristics of human consciousness. Third, the function of consciousness is considered. It is suggested that consciousness is functional in that it offers a medium in which cognition may be (...) conducted in a manner akin to action in the real world. More general theoretical ramifications having to do with the representational view of mind are also discussed. (shrink)

The mind-body problem concerns the relationship between mind and body, or nowadays - between mind or consciousness and the brain. As a relationship, this can be viewed from two perspectives: from body to mind and from mind to body. In this note I point out that the two readings of the problem are not symmetrical and that there are categorical differences between them. In particular, whereas the body to mind problem constitutes a mystery (cf. the contemporary hard problem), the mind (...) to body problem may be approached from a psychological (as contrasted with philosophical) orientation that allows for concrete phenomenological investigation. (shrink)

The European Union approach to data protection consists of assessing the adequacy of the data protection offered by the laws of a particular jurisdiction against a set of principles that includes purpose limitation, transparency, quality, proportionality, security, access, and rectification. The EU's Data Protection Directive sets conditions on the transfer of data to third countries by prohibiting Member States from transferring to such countries as have been deemed inadequate in terms of the data protection regimes. In theory, each jurisdiction is (...) evaluated similarly and must be found fully compliant with the EU's data protection principles to be considered adequate. In practice, the inconsistency with which these evaluations are made presents a hurdle to international data-sharing and makes difficult the integration of different data-sharing approaches; in the 20 years since the Directive was first adopted, the laws of only five countries from outside of the EU, Economic Area, or the European Free Trade Agreement have been deemed adequate to engage in data transfers without the need for further administrative safeguards. (shrink)

Temporality is a fundamental determinant of human cognition. There are, however, states of mind in which people feel that temporality changes radically and perhaps even becomes irrelevant. Here I attempt a typology of the patterns of such non-ordinary temporal experiences. The discussion is based on a phenomenological study of the special state of consciousness induced by Ayahuasca, a powerful Amazonian psychoactive brew.

In recent publications, Fodor points out a basic impasse that the representational-computational view of mind confronts. Mental representations have to serve two functions—to be the substrate of mental computations and to be the carriers of meaning. Fodor points out that these two functions cannot be brought together and concludes that semantics is not part of psychology. On the basis of similar observations, I suggest drawing another conclusion, namely, that the premises of the representational-computational view are wrong, and that psychology is (...) not mentalistic. The discussion presents a fundamental contrast between two notions of the key term semantics. These, in turn, define two different perspectives for cognitive research. A third perspective for the study of meaning and cognition is suggested. With it, it is argued, the Fodorian impasse is avoided. (shrink)

Perruchet & Vinter (P&V) ground their arguments in a view they call “the mentalistic tradition.” Here I point out that such a view has already been advocated by two old masters of psychological science, William James and James Gibson, as well as by the philosopher Merleau-Ponty. In fact, in the writings of these older thinkers, arguments very similar to those presented in the target article are found.

The two questions that constitute the title of the paper are examined in the context of thought sequences, i.e., progressions of phrase-like expressions that spontaneously run through people 's minds. The analysis of a corpus of such sequences suggests that the articulation of thought in language affords fluidity that makes novelty possible. The articulation makes control possible, it lends momentum to thought, it presents alternative avenues for the further progression of thought, it renders thought into an activity akin to action (...) in the real world, and it results in objectivization that provides compartmentalization and reflection. While the discussion focuses on the medium of language, it is noted that similar patterns hold with other media of articulation, both in natural cognition and in the arts. General implications are proposed and discussed. (shrink)