Views on aging, such as self-perceptions of aging or age stereotypes are generated in early childhood and continue to develop throughout the entire lifespan. The ideas a person has about their own aging and aging in general influence their behavior toward older persons as well as their own actual aging, which is why VoA are already important in adolescence and young adulthood. The current study investigates VoA of young adults in different domains and how different family aspects are related to (...) VoA. From February to March 2021, N = 305 young adults [aged 18–30 years, Mage = 22.20 ] participated in an online survey, in which, in addition to sociodemographic variables and family aspects, self-perceptions of aging, age stereotypes, and the young adults’ ratings of their parents’ VoA were assessed. The results of stepwise regression analyses predicting the young adults’ VoA, revealed significant associations between the quality of contact with grandparents and the self-perceptions of aging of young adults. However, the frequency of contact was neither related to young adults’ self-perceptions of aging nor age stereotypes. Grandparents’ health status emerged as a significant moderator between the relationship of contact quality and the young adults’ self-perceptions of aging as continued growth and physical decline. Family climate was also found to be significantly related to young adults’ self-perceptions of aging. Similarities regarding VoA within the family were demonstrated, based on proxy report from the respondents. The results underline the importance of family aspects for the development of VoA in young adulthood, and the significance of interventions targeting these factors to combat ageism. (shrink)

Faculty in a large, urban school of engineering designed a longitudinal study to assess the critical thinking skills of undergraduate students as they progressed through the engineering program. The Paul-Elder critical thinking framework was used to design course assignments and develop a holistic assessment rubric. This paper presents the analysis of the freshman course artifacts (baseline and course critical thinking assignments) and associated faculty scoring sessions for all three cohorts. A total of 649 first semester freshman students at least 18 (...) years old agreed to participate in the study. The majority were white males with a mean high school grade point average of 3.73, ACT composite score of 28.33, and final freshman engineering course grade of 3.57. There was a statistically significant positive relationship between the freshman course artifacts and the faculty scores. Data from the study are being used to enhance the critical thinking experiences for undergraduate engineering students. (shrink)

This paper moves beyond corporate environmental disclosure (CED), and examines the concept of corporate sustainability disclosure (CSD) and CSD standards. While sustainability disclosure has been adopted by some larger firms, the majority of transnational firms do not yet participate in this process. This paper develops a framework and propositions for effective CSD standards. Consistent with general literature on standards, this study suggests that CSD standards that are broadly-focused and developed by private standard setters (e.g., GRI) hold the greatest promise for (...) widespread acceptance. Furthermore, the paper suggests that financial analysts--who provide the metrics for firm valuation—should participate in developing a universal set of CSD standards, in order to promote acceptance. (shrink)

Two elements of corporate governance—the strength of ethical executive leadership and the internal audit function (IAF hereafter)—provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals decide whether to book a questionable journal entry (i.e., a journal entry for which a reasonable business case can be made but there is no supporting documentation). We find that ethical leadership and the (...) IAF interact to determine the likelihood that accountants book the entry. Specifically, accountants are less likely to book a questionable journal entry when there is a weak ethical leader and a strong IAF compared to all other conditions. In addition, we find that accountants question the appropriateness and ethicalness of the request to book an undocumented journal entry more in the weak ethical leader and strong IAF condition than in the other conditions. These results suggest that the IAF has a different impact on financial reporting decisions depending on the ethicalness of executive leadership and that a strong IAF may cause accountants to question the appropriateness and ethicalness of an undocumented journal entry when combined with weak ethical leadership. We also find that the interactive effect of ethical leadership and the IAF on an accountant’s decision is fully mediated by his/her perception of the moral intensity of the issue. Thus, accountants, who perceive greater moral intensity associated with booking the entry, are less willing to do so. (shrink)

Faculty in a large, urban school of engineering designed a longitudinal study to assess the critical thinking skills of undergraduate students as they progressed through the engineering program. The Paul-Elder critical thinking framework was used to design course assignments and develop a holistic assessment rubric. This paper presents the analysis of the freshman course artifacts (baseline and course critical thinking assignments) and associated faculty scoring sessions for all three cohorts. A total of 649 first semester freshman students at least 18 (...) years old agreed to participate in the study. The majority were white males with a mean high school grade point average of 3.73, ACT composite score of 28.33, and final freshman engineering course grade of 3.57. There was a statistically significant positive relationship between the freshman course artifacts and the faculty scores. Data from the study are being used to enhance the critical thinking experiences for undergraduate engineering students. (shrink)

Despite regulatory reforms aimed at inhibiting aggressive financial reporting, earnings management persists and continues to concern practitioners, regulators, and standard setters. To provide insight into this practice and how to mitigate it, we conduct an experiment to examine the impact of two independent variables on CFOs’ discretionary expense accruals. One independent variable, incentive conflict, is manipulated at two levels —i.e., the presence or absence of a personal financial incentive that conflicts with a corporate financial incentive. The other independent variable is (...) CFOs’ earnings management ethics, measured as their assessment of the ethicalness of key earnings management motivations. We find that incentive conflict and EM-Ethics interact to determine CFOs’ discretionary accruals such that in the presence of incentive conflict, CFOs with low EM-Ethics tend to give into the personal incentive by booking higher expense accruals; and in the absence of an incentive conflict, CFOs with low EM-Ethics tend to give into the corporate incentive by booking lower expense accruals. We also find support for a mediated-moderation model in which CFOs’ level of EM-Ethics influences their moral disengagement tendencies which, in turn, differentially affect their discretionary accruals, depending on the presence or absence of incentive conflict. Theoretical and practical implications of these findings are discussed. (shrink)

Nel 2011 il National Theatre di Londra celebrava il trentesimo anniversario della produzione dell’ Oresteia (Agamennon, Choefori e Eumenides) con una grande mostra che raccontava il lungo processo di creazione di uno degli allestimenti più famosi del teatro inglese degli ultimi quarant’anni; si tratta dell’adattamento e della traduzione della Trilogia di Eschilo a opera del poeta e scrittore inglese Tony Harrison, con la regia di Peter Hall (direttore del Teatro Nazionale dal 1973 al 1988) e le scene e le maschere (...) di Jocelyn Herbert. Questa mostra curata da Cathy Courtney, arrivava sette anni dopo la grande esposizione dedicata alla scenografa inglese intitolata Jocelyn Herbert at the National (2004).Il presente saggio racconta il lungo percorso creativo che ha portato alla definizione, oltre che di un’originale traduzione, anche di un particolare allestimento scenico che prevedeva l’uso di maschere per i soli attori uomini, create dalla Herbert, una delle più famose stage designer britanniche. I materiali preparatori sono stati messi a disposizione online negli ultimi anni, grazie a un progetto di digitalizzazione del National Theatre in collaborazione con Google Culture Institute. Proprio alle maschere della Herbert e alle diverse proposte e trattamenti della maschera greca in chiave contemporanea è dedicato un contributo critico finale che le affianca comparativamente sia a quelle del mascheraio e studioso di teatro greco classico Ferdinando Falossi, sia alle maschere video digitali e fotografiche create rispettivamente da Teatrino Giullare e da Marzio Emilio Villa. (shrink)

This article is about the conception of “us” or that identifies the set of humans and highlights them ahead others living beings. Thus, a discourse about “us” always needs a base of support and points in a direction. This point implies, even if minimally, a direction of the human being projected in a future. To discuss about this human direction and would verify as its characteristics, in the first section we expose some opinions of philosophy through contributions of Heidegger and (...) Kant. In the second section, the conception of “us” will be analyzed through the most recent phenomena of technical world. The final conclusion points out that the human direction provided by the technology, adapts well to certain characteristics. A possible solution to deal with technological human direction is the involvement of philosophy with certain aspects of the technical world, already available, and to make the promotion of a space for reflection. (shrink)

_Esotericism, Art, and Imagination_ is a uniquely wide- ranging collection of articles by scholars in the field of Western esotericism, focusing on themes of poetry, drama, film, literature, and art. Included here are articles illuminating such diverse topics as the Gnostic fiction of Philip Pullman, alchemical images, the Tarot, surrealism, esoteric films, and much more. This collection reveals the richness and complexity of the intersections between esotericism, artistic creators, and their works. Authors include Joscelyn Godwin, Cathy Gutierrez, M. E. Warlick, (...) Eric Wilson, and many others. (shrink)

The archive produces a linear time that reaches towards ‘what could be’ by asserting ‘what has been’, providing us reassurance of our existence through the assertion of a reliably past past. But the Anthropocene is an era of uncontained material ramifications, where the past juts into the future and temporality warps as change accelerates unexpectedly. As an ecological and geologic epoch, documentation of the Anthropocene inherently has a relationship to natural history museums and archives. These institutions, however, troublingly rest on (...) what Elaine Graham calls ‘ontological hygiene’ – the separateness of the human subject from ‘nature’. The Anthropocene however, challenges the western post-Enlightenment binary of man vs. nature, as it (supposedly) naturalizes humans into an earth systems force. As such, documentation of this epoch might resist ontological sanitation. This article outlines an artistic research practice to create artefacts of the Anthropocene – one that invites material idiosyncrasies, objects-in-becoming, ephemerality, and decay. I suggest that artistic ‘anarchices’ prioritize process over objects, and resist linear and static representation in lieu of material, embodied and sensory artefacts. These include relational encounters with waste materials, reworked forms of ‘geology’, edible artefacts and multimedia works at landfills and feral sites. The anarchives are interpolated by a rejection of hegemonic logic, positivism and ‘objective’ truths about environmental phenomena; Situated, ambiguous and material knowledges are inwrought into the so-called Anthropocene (and any alternatives to this term). By focusing on waste as an analytical category, I explore some of the ontological breakdowns present in the Anthropocene and question how to unorder systems and disturb materiality. (shrink)

This collection reconsiders the notion of life and conceptualizes those forms of life which have been excluded from modern philosophy, such as post-Anthropocene life, the life of non-human animals and the life of inorganic objects"-- Provided by publisher.

The risk and crisis communication process in public health emergencies (PHERCC, public health emergency risk and crisis communication) matrix, as proposed by Spitale, Germani, and Biller-Andorno (2...

La perspectiva evolutiva de Michael Ruse sobre la moral se caracteriza por combinar dos aspectos aparentemente contradictorios: por un lado, un escepticismo metaético y, por otro lado, una defensa de la ética normativa. Siguiendo la distinción de Daniel Dennett entre explicaciones con ‘ganchos celestiales’, que apelan a entidades sobrenaturales, y con ‘grúas’, que se adecúan a la teoría de la evolución por selección natural, la propuesta de Ruse busca llevar la comprensión de la ética y de la metaética en clave (...) de ‘grúa’ hasta sus últimas consecuencias. Ahora bien, la propuesta ruseana parece llegar a una aporía. Esto porque si bien en su propuesta se plantea una defensa de la ética normativa, Ruse le adjudica un rol destacado a las ‘disposiciones mentales innatas’ (vinculadas con piezas de psicología como las intuiciones o emociones morales), quedando todavía, aparentemente, un cabo suelto de su filosofía: cómo capturar, sin diluir, o sin reducir al mínimo, la normatividad de dicha ética (que el autor llama a veces ‘sustantiva’ en contraste con la metaética). En este artículo nos proponemos conservar la comprensión de la moral en clave de ‘grúa’ propuesta por Ruse pero, al mismo tiempo, recuperar una noción de razonamiento moral con mayor injerencia en la normatividad ética. Para ello, recurriremos al concepto de ‘metacognición’ que, una vez definido, nos permitirá poner en evidencia de qué manera el conocimiento de los procesos y productos cognitivos propios puede jugar un papel en el razonamiento moral destinado a inhibir disposiciones tendencialmente egoístas. (shrink)

In some young children brought by their parents for diagnosis of acute life-threatening events investigations suggested imposed apnoea as the cause rather than spontaneous occurrence. Covert video surveillance of the cot in which the baby was monitored allowed confirmation or rebuttal of this diagnosis. That parents were not informed of the video recording was essential for diagnosis and we assert ethically justifiable as the child was the patient to whom a predominant duty of care was owed. The procedure also avoids (...) the risk of separation of child from parent on inadequate information. (shrink)

The line of thought from which contemporary Social Science has come forth was occupied with problems of public policy in a way which has since become very much less prominent in the work of social scientists. The classic figures of social thought —Aristotle, Plato, Adam Smith, Montesquieu, Jeremy Bentham, James and John Stuart Mill, Ricardo, Hobbes and Locke, Burke, Machiavelli and Hegel—were all involved in the consideration of the fundmental problems of policy from the point of view of the man (...) who had to exercise power and to make practical decisions. Even where they themselves lived in remoteness from practical affairs the clarification of the standards for the judgment and guidance of public policy was always close to the centre of their attention. The politician's problems, reduced to fundamentals, were their problems. The problem of maintaining order through the prince's exercise of power was the point of departure of classical political philosophy; it was extended by modern liberalism to the maintenance of liberty in a framework of order. Political philosophy was regarded by those who professed it, as a means of enlightening rulers—and citizens—as to the right ends and the approximate means. The great ancestor of modern empirical social research, Sir William Petty, who regarded his task as the quantitative matter-of-fact description of what existed, viewed his problem as set by the prince's need to safeguard and maximise his power. Early economic theory accepted the same task. Even after mercantalism gave way to liberalism, economic theory was still intended to be a guide to policy. (shrink)

When the editor invites comment on a response to an analysis of a criticism of a protocol already defended by the author in this journal, the issue is clearly contentious. I will comment briefly on Thomas's paper in this issue of the journal, and look at points of agreement as well as dissent.

In Markets with Limits: How Commodification of Academia Derails Debate, James Stacey Taylor presents a well-written book that is, in great part, a response to Peter Jaworski and Jason Brennan’s work Markets Without Limits: Moral Virtues and Commercial Interests. In the first part of Taylor’s book, he effectively illustrates the misguided nature of many of Jaworski and Brennan’s arguments. Taylor maintains that Brennan and Jaworski misinterpret the work of their “anti-commodification” opponents. After this critique, the book takes a dramatic turn (...) as Taylor critiques the market incentives involved in academia and attempts to explain the structures that allow for inferior work, like that of Brennan and Jaworski, to be incentivized. By directly linking the two parts of the work and holding up Markets Without Limits: Moral Virtues and Commercial Interests as an example of inferior academic work, there is sometimes an undercurrent of an academic spat at play. Also, given the shift in the book and scope of both projects undertaken by Taylor, I believe this work could have been developed into several manuscripts, or a series of articles. In its current form, chapters 8–10 seem more rushed than the rest of the work and could have benefitted from additional space to be flushed out in the detail they deserve. It is this later section that I believe could benefit the most from revision and expansion. (shrink)

The authors of this volume elucidate the remarkable role played by religion in the shaping and reshaping of narrative forms in antiquity and late antiquity in a variety of ways. This is particularly evident in ancient Jewish and Christian narrative, which is in the focus of most of the contributions, but also in some “pagan” novels such as that of Heliodorus, which is dealt with as well in the third part of the volume, both in an illuminating comparison with Christian (...) novels and in an inspiring rethinking of Heliodorus's relation to Neoplatonism. All of these essays, from different perspectives, illuminate the interplay between narrative and religion, and show how religious concerns and agendas shaped narrative forms in Judaism and early Christianity. A series of compelling and innovative articles, all based on fresh and often groundbreaking research by eminent specialists, is divided into three large sections: part one deals with ancient Jewish narrative, and part two with ancient Christian narrative, in particular gospels, acts, biographies, and martyrdoms, while part three offers a comparison with “pagan” narrative, and especially the religious novel of Heliodorus, both in terms of social perspectives and in terms of philosophical and religious agendas. Like the essays collected by Marília Futre Pinheiro, Judith Perkins, and Richard Pervo in 2013, which investigate the core role played by narratives in Christian and Jewish self-fashioning in the Roman Empire, the present volume fruitfully bridges the disciplinary gap between classical studies and ancient Jewish and Christian studies, offers new insights, and hopefully opens up new paths of inquiry. Contributions by (in alphabetical order): Cathryn Chew, Mark J. Edwards, Erich Gruen, Vincent Hunink, David Konstan, Karen King, Dennis MacDonald, Laura S. Nasrallah, Judith Perkins, Richard Pervo, Ilaria Ramelli, Lautaro Roig Lanzillotta, Svetla Slaveva-Griffin, and Lawrence Wills. (shrink)

ABSTRACT In this commentary, I delve into areas in which I agree as well as disagree with Glen Pettigrove’s interesting ideas. I am very much in agreement with his views about the limited use of the proportionality principle in attempting to explain what virtue adds to value. The main portion of his essay, however, lies in his treatment of three approaches purporting to explain how virtue adds to value: Hurka’s recursive theory; what Pettigrove calls the ‘response-dependent’ view; and his own (...) account, which he calls the ‘modus operandi’ view. Though I agree with his criticisms of the recursive theory, I express concerns about his treatment of the response-dependent view, as well as about Pettigrove’s own modus operandi account. (shrink)