ABSTRACT Many Buddhist teachers in North America teach forgiveness: an attitude of non-anger not conditional on wrongdoers repairing their wrongs. Classical Buddhist texts and premodern Buddhist cultures also taught forgiveness: the act of reconciling after wrongdoers repaired wrongs. This article describes traditional Buddhist forgiveness processes, analyses how new processes to forgive arose in North America, and outlines the current state of Buddhist forgiveness teachings there. It shows that the predominant way North American Buddhists now teach forgiveness is new. It developed (...) in the 1970–1990 period and incorporates non-Buddhist discourses. In addition to clarifying what forgiveness has long been in Buddhism and how, in North America, changes to that occurred, the article notes the frequent absence, among academic scholars and Buddhists alike, of awareness concerning (a) the replacement of longstanding Buddhist teachings on forgiveness by new teachings; (b) the predominantly non-Buddhist sources of the new teachings; and (c) the impact on victims, wrongdoers, relationships, and communities of the new teachings. The article contributes to scholarship on Buddhist ethics, forgiveness in Buddhism, and the development and hybridisation of Buddhism in North America. (shrink)

This book provides practical and research-based chapters that offer greater clarity about the particular kinds of teacher reflection that matter and avoids talking about teacher reflection generically, which implies that all kinds of reflection are of equal value.

We report the identification of a recurrent, 520-kb 16p12.1 microdeletion associated with childhood developmental delay. The microdeletion was detected in 20 of 11,873 cases compared with 2 of 8,540 controls and replicated in a second series of 22 of 9,254 cases compared with 6 of 6,299 controls. Most deletions were inherited, with carrier parents likely to manifest neuropsychiatric phenotypes compared to non-carrier parents. Probands were more likely to carry an additional large copy-number variant when compared to matched controls. The clinical (...) features of individuals with two mutations were distinct from and/or more severe than those of individuals carrying only the co-occurring mutation. Our data support a two-hit model in which the 16p12.1 microdeletion both predisposes to neuropsychiatric phenotypes as a single event and exacerbates neurodevelopmental phenotypes in association with other large deletions or duplications. Analysis of other microdeletions with variable expressivity indicates that this two-hit model might be more generally applicable to neuropsychiatric disease. © 2010 Nature America, Inc. All rights reserved. (shrink)

© Copyright 2015, Mary Ann Liebert, Inc..Signal transducer and activator of transcription factor 3 is hyperactivated in head and neck squamous cell carcinomas. Cumulative evidence indicates that IL-6 production by HNSCC cells and/or stromal cells in the tumor microenvironment activates STAT3 and contributes to tumor progression and drug resistance. A library of 94,491 compounds from the Molecular Library Screening Center Network was screened for the ability to inhibit interleukin-6 -induced pSTAT3 activation. For contractual reasons, the primary high-content screening campaign was (...) conducted over several months in 3 distinct phases; 1,068 primary HCS actives remained after cytotoxic or fluorescent outliers were eliminated. One thousand one hundred eighty-seven compounds were cherry-picked for confirmation; actives identified in the primary HCS and compounds selected by a structural similarity search of the remaining MLSCN library using hits identified in phases I and II of the screen. Actives were confirmed in pSTAT3 IC50 assays, and an IFNγ-induced pSTAT1 activation assay was used to prioritize selective inhibitors of STAT3 activation that would not inhibit STAT1 tumor suppressor functions. Two hundred three concentration-dependent inhibitors of IL-6-induced pSTAT3 activation were identified and 89 of these also produced IC50s against IFN-γ-induced pSTAT1 activation. Forty-nine compounds met our hit criteria: they reproducibly inhibited IL-6-induced pSTAT3 activation by ≥70% at 20 μM; their pSTAT3 activation IC50s were ≤25 μM; they were ≥2-fold selective for pSTAT3 inhibition over pSTAT1 inhibition; a cross target query of PubChem indicated that they were not biologically promiscuous; and they were ≥90% pure. Twenty-six chemically tractable hits that passed filters for nuisance compounds and had acceptable drug-like and ADME-Tox properties by computational evaluation were purchased for characterization. The hit structures were distributed among 5 clusters and 8 singletons. Twenty-four compounds inhibited IL-6-induced pSTAT3 activation with IC50s ≤20 μM and 13 were ≥3-fold selective versus inhibition of pSTAT1 activation. Eighteen hits inhibited the growth of HNSCC cell lines with average IC50s ≤ 20 μM. Four chemical series were progressed into lead optimization: the guanidinoquinazolines, the triazolothiadiazines, the amino alcohols, and an oxazole-piperazine singleton. (shrink)

In Poetics of Deconstruction, Lynn Turner develops an intimate attention to independent films, art, and the psychoanalyses by which they might make sense other than under continued license of the subject that calls himself man. Drawing extensively from Jacques Derrida's philosophy in precise dialogue with feminist thought, animal studies and posthumanism (Hélène Cixous, Luce Irigaray, Donna Haraway, Cary Wolfe) this book explores the vulnerability of the living as rooted in non-oppositional differences. From abjection to mourning, to the speculative and (...) the performative, it reposes concepts and buzzwords seemingly at home in feminist theory, visual culture and the humanities more broadly. Stepping away from the carno-phallogocentric legacies of the signifier and the dialectic, Poetics of Deconstruction asks you to welcome nonpower into politics, always sexual but no longer anchored in sacrifice. (shrink)

In the following essay, I argue for an alternative anthropocentrism that, eschewing failed appeals to traditional moral principle, takes (a) as its point of departure the cognitive, perceptual, emotive, somatic, and epistemic conditions of our existence as members of Homo sapiens, and (b) one feature of our experience of/under these conditions particularly seriously as an avenue toward articulating this alternative, the capacity for aesthetic appreciation. To this end, I will explore, but ultimately reject philosopher Allen Carlson's ecological aesthetics, and I (...) will adopt with modification aspects of the work of Ronnie Hawkins, Val Plumwood, and Donna Haraway. My central claim is that, equipped with a better understanding of our interdependent relationship to/within human and nonhuman nature, an understanding made especially available to those who occupy situations imbued by subjugation, we can come to understand our human-centeredness not as a justification of entitlement, but as an opportunity for critical self-reflection upon those actions which endanger the ecological conditions of human and nonhuman being. I suggest, then, that developing criteria for an aesthetic appreciation ground in such a centeredness can make a vital contribution to a more ecologically defensible moral and political activism. (shrink)

In the following essay, I argue for an alternative anthropocentrism that, eschewing failed appeals to traditional moral principle, takes (a) as its point of departure the cognitive, perceptual, emotive, somatic, and epistemic conditions of our existence as members of Homo sapiens, and (b) one feature of our experience of/under these conditions particularly seriously as an avenue toward articulating this alternative, the capacity for aesthetic appreciation. To this end, I will explore, but ultimately reject philosopher Allen Carlson's ecological aesthetics, and I (...) will adopt with modification aspects of the work of Ronnie Hawkins, Val Plumwood, and Donna Haraway. My central claim is that, equipped with a better understanding of our interdependent relationship to/within human and nonhuman nature, an understanding made especially available to those who occupy situations imbued by subjugation, we can come to understand our human-centeredness not as a justification of entitlement, but as an opportunity for critical self-reflection upon those actions which endanger the ecological conditions of human and nonhuman being. I suggest, then, that developing criteria for an aesthetic appreciation ground in such a centeredness can make a vital contribution to a more ecologically defensible moral and political activism. (shrink)

Mental time travel is defined as projecting the self into the past and the future. Despite growing evidence of the similarities of remembering past and imagining future events, dominant theories conceive of these as distinct capacities. I propose that memory and imagination are fundamentally the same process – constructive episodic simulation – and demonstrate that the ‘simulation system’ meets the three criteria of a neurocognitive system. Irrespective of whether one is remembering or imagining, the simulation system: acts on the same (...) information, drawing on elements of experience ranging from fine-grained perceptual details to coarser-grained conceptual information and schemas about the world; is governed by the same rules of operation, including associative processes that facilitate construction of a schematic scaffold, the event representation itself, and the dynamic interplay between the two ; and is subserved by the same brain system. I also propose that by forming associations between schemas, the simulation system constructs multi-dimensional cognitive spaces, within which any given simulation is mapped by the hippocampus. Finally, I suggest that simulation is a general capacity that underpins other domains of cognition, such as the perception of ongoing experience. This proposal has some important implications for the construct of ‘MTT’, suggesting that ‘time’ and ‘travel’ may not be defining, or even essential, features. Rather, it is the ‘mental’ rendering of experience that is the most fundamental function of this domain-general simulation system enabling humans to re-experience the past, pre-experience the future, and also comprehend the complexities of the present. (shrink)

Acclaimed theorist and social scientist Donna Jeanne Haraway uses the work of pioneering developmental biologists Ross G. Harrison, Joseph Needham, and Paul Weiss as a springboard for a discussion about a shift in developmental biology from a vitalism-mechanism framework to organicism. The book deftly interweaves Thomas Kuhn's concept of paradigm change into this wide-ranging analysis, emphasizing the role of model, analogy, and metaphor in the paradigm and arguing that any truly useful theoretical system in biology must have a central (...) metaphor. (shrink)

This study examines the impact of a social desirability response bias as a personality characteristic (self-deception and impression management) and as an item characteristic (perceived desirability of the behavior) on self-reported ethical conduct. Findings from a sample of college students revealed that self-reported ethical conduct is associated with both personality and item characteristics, with perceived desirability of behavior having the greatest influence on self-reported conduct. Implications for research in business ethics are drawn, and suggestions are offered for reducing the effects (...) of a socially desirable response bias. (shrink)

“When Species Meet is a breathtaking meditation on the intersection between humankind and dog, philosophy and science, and macro and micro cultures.” —Cameron Woo, Publisher of Bark magazine In 2006, about 69 million U.S. households had pets, giving homes to around 73.9 million dogs, 90.5 million cats, and 16.6 million birds, and spending over $38 billion dollars on companion animals. As never before in history, our pets are truly members of the family. But the notion of “companion species”—knotted from human (...) beings, animals and other organisms, landscapes, and technologies—includes much more than “companion animals.” In When Species Meet, Donna J. Haraway digs into this larger phenomenon to contemplate the interactions of humans with many kinds of critters, especially with those called domestic. At the heart of the book are her experiences in agility training with her dogs Cayenne and Roland, but Haraway’s vision here also encompasses wolves, chickens, cats, baboons, sheep, microorganisms, and whales wearing video cameras. From designer pets to lab animals to trained therapy dogs, she deftly explores philosophical, cultural, and biological aspects of animal-human encounters. In this deeply personal yet intellectually groundbreaking work, Haraway develops the idea of companion species, those who meet and break bread together but not without some indigestion. “A great deal is at stake in such meetings,” she writes, “and outcomes are not guaranteed. There is no assured happy or unhappy ending—socially, ecologically, or scientifically. There is only the chance for getting on together with some grace.” Ultimately, she finds that respect, curiosity, and knowledge spring from animal-human associations and work powerfully against ideas about human exceptionalism. One of the founders of the posthumanities, Donna J. Haraway is professor in the History of Consciousness Department at the University of California, Santa Cruz. Author of many books and widely read essays, including The Companion Species Manifesto: Dogs, People, and Significant Otherness and the now-classic essay “The Cyborg Manifesto,” she received the J. D. Bernal Prize in 2000, a lifetime achievement award from the Society for Social Studies in Science. (shrink)

The study assesses how a social desirability (SD) bias influences the relationship between several independent and dependent variables commonly investigated in ethics research. The effect of a SD bias was observed when a questionnaire was administered under varying conditions of anonymity and with different measurement techniques for the SD construct. Findings reveal that a SD bias is present in the majority of relationships studied, and it most frequently plays a moderating role. While the measure of SD influences the strength and (...) type of relationship, condition of anonymity has relatively little effect on the level of SD. (shrink)

The purpose of this study is to explore with more rigor and detail the role of social norms in tax compliance. This study draws on Cialdini and Trost’s (The Handbook of Social Psychology: Oxford University Press, Boston, MA, 1998) taxonomy of social norms to investigate with more specificity this potentially decisive (Alm and McKee, Managerial and Decision Economics, 19:259–275, 1998) influence on tax compliance. We test our research hypotheses regarding the direct and indirect influences of social norms using a hypothetical (...) compliance scenario with 174 experienced taxpayers as participants. Factor analysis of the social norm questions successfully identified four distinct social norm constructs, in line with Cialdini and Trost (1998). Results of the path analysis show that individuals’ standards for behavior/ethical beliefs (personal norms) as well as the expectations of close others (subjective norms) directly influence tax compliance decisions, whereas general societal expectations (injunctive norms) and other individuals’ actual behavior (descriptive norms) have an indirect influence. This shows that social norms have important direct as well as indirect influences on tax compliance behavior. We also investigate a number of attitudinal variables that may be related to social norms and taxpayer compliance. The results of this study further clarify the important role that social norms have with regard to taxpayers’ compliance behavior. (shrink)

. Undoubtedly, multinational corporations must play a significant role in the advancement of global ecological ethics. Our research offers a glimpse into the process of how goals of ecological sustainability in one multinational corporation can trickle down through the organization via the sustainability support behaviors of supervisors. We asked the question “How do supervisors in a multinational corporation internalize their corporation’s commitment to ecological sustainability and, in turn, behave in ways that convey this commitment to their subordinates?” In response, we (...) created a theoretical framework for supervisor sustainability support behavior based on Stern et al., Human Ecology Review 6(2), 81-97 (1999) value-belief-norm (VBN) theory. We then tested our framework by performing a survey-based field study of supervisors in a multinational pharmaceutical company that has publicly professed a goal of ecological sustainability. (shrink)

This paper examines, on the basis of a longitudinal corpus of 50 early modern authors, how change at the aggregate level of the community interacts with variation and change at the micro-level of the individual language user. In doing so, this study aims to address the methodological gap between collective change and entrenchment, that is, the gap between language as a social phenomenon and the cognitive processes responsible for the continuous reorganization of linguistic knowledge in individual speakers. Taking up the (...) case of the prepositional passive, this study documents a strong community-wide increase in use that is accompanied by increasing schematicity. A comparison of the 50 authors reveals that regularities arising at the macro-level conceal highly complex and variable individual behavior, aspects of which may be explained by studying the larger (social) context in which these individuals operate (e. g., age cohorts, community of practice, biographical insights). Further analysis, focusing on how authors use the prepositional passive in unique and similar ways, elucidates the role of small individual biases in long-term change. Overall, it is demonstrated that language change is an emergent phenomenon that results from the complex interaction between individual speakers, who themselves may change their linguistic behavior to varying degrees. (shrink)

For a long time, linguists more or less denied the existence of individual differences in grammatical knowledge. While recent years have seen an explosion of research on individual differences, most usage-based research has failed to address this issue and has remained reluctant to study the synergy between individual and community grammars. This paper focuses on individual differences in linguistic knowledge and processing, and examines how these differences can be integrated into a more comprehensive constructionist theory of grammar. The examination is (...) guided by the various challenges and opportunities that may be extracted from scattered research that exists across disciplines touching on these matters, while also presenting some new data that illustrate how differentiation between individuals can improve models of long-term language change. The paper also serves as the introduction to this special issue of Cognitive Linguistics, which collects seven contributions from various linguistic disciplines focusing on key aspects of individuals’ grammars. (shrink)

Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research (...) by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends and important others). The second significant factor represented societal views of proper behavior. We conclude that social norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly economic models. (shrink)

It is sometimes suggested thatthere is no conception of privacy in Japan orthat, if there is, it is completely differentfrom Western conceptions of privacy. If thiswere so, finding common ground between Japanand the West on which to establish privacypolicies for the internet would be extremelydifficult if not impossible. In this paper wedelineate some of the distinctive differencesin privacy practices in Japan, but we maintainthat these differences do not prevent theestablishment of sound, shared, ethicalinformation privacy policies. We distinguishbetween a minimal conception (...) of privacy that webelieve is shared by Japan and other societiesand richer conceptions of privacy that oftenreflect patterns of behavior distinctive ofparticular cultures. Although Japan and othersocieties share at least a minimal sense ofprivacy, a base on which to build, robustprivacy protection will not exist on theinternet until an internationally accepted richsense of privacy is developed. (shrink)

What is a human person, and what is the relation between a person and his or her body? In her third book on the philosophy of mind, Lynne Rudder Baker investigates what she terms the person/body problem and offers a detailed account of the relation between human persons and their bodies. Baker's argument is based on the 'Constitution View' of persons and bodies, which aims to show what distinguishes persons from all other beings and to show how we can (...) be fully material beings without being identical to our bodies. The Constitution View yields answers to the questions 'What am I most fundamentally?', 'What is a person?', and 'What is the relation between human persons and their bodies'? Baker argues that the complex mental property of first-person perspective enables one to conceive of one's body and mental states as one's own. (shrink)

Holobionts are multicellular eukaryotes with multiple species of persistent symbionts. They are not individuals in the genetic sense— composed of and regulated by the same genome—but they are anatomical, physiological, developmental, immunological, and evolutionary units, evolved from a shared relationship between different species. We argue that many of the interactions between human and microbiota symbionts and the reproductive process of a new holobiont are best understood as instances of reciprocal scaffolding of developmental processes and mutual construction of developmental, ecological, and (...) evolutionary niches. Our examples show that mother, fetus, and different symbiotic microbial communities induce or constitute conditions for the development and reproduction of one another. These include the direct induction of maternal or fetus physiological changes, the restructuring of ecological relations between communities, and evolutionary selection against undesirable competitors. The mutual scaffolding and niche constructing processes start early—prior to amniotic rupture. We are evolutionarily, physiologically, and developmentally integrated holobiont systems, strung together through mutual reliance and mutual construction. Bringing the processes of niche construction and developmental scaffolding together to interpret holobiont birth conceptually scaffolds two new directions for research: in niche construction, identifying the evolutionary implications of organisms actively constructing multiple overlapping niches and scaffolds, and in Evolutionary Developmental Biology, characterizing evolutionary and ecological processes as developmental causes. (shrink)

Persons and Bodies develops and defends an account of persons and of the relation between human persons and their bodies. Human persons are constituted by bodies, without being identical to the bodies that constitute them—just as, I argue, statues are constituted by pieces of bronze, say, without being identical to the pieces of bronze that constitute them. The relation of constitution, therefore, is not peculiar to persons and their bodies, but is pervasive in the natural world.

' Restoration ' is a contested term holding important implications for public policy decisions in the areas of land development and use. A number of environmental philosophers including Eric Katz and Robert Elliott have argued against ' restoration ', on the principle that human efforts can never restore natural landscapes to their pre-disrupted value, and that the assumption of our ability to do so implies 'domination'. This paper argues that restoration attempts should not be dismissed 'out of hand', and can (...) be conducted outside of a 'dominator logic' provided four criteria are enacted: 1) humans see their role as co-creators working alongside nature, 2) the aim of restoration is seen to be increase of land health and bio-diversity 3) there is a commitment to learning from the land and 4) the land's own 'projects' are taken into account. (shrink)

The upcoming U.S. Supreme Court decision in Dobbs v. Jackson Women’s Health Organization has the potential to eliminate or severely restrict access to legal abortion care in the United States. We a...

Modest_Witness@Second_Millennium. FemaleMan_Meets_OncoMouse explores the roles of stories, figures, dreams, theories, facts, delusions, advertising, institutions, economic arrangements, publishing practices, scientific advances, and politics in twentieth- century technoscience. The book's title is an e-mail address. With it, Haraway locates herself and her readers in a sprawling net of associations more far-flung than the Internet. The address is not a cozy home. There is no innocent place to stand in the world where the book's author figure, FemaleMan, encounters DuPont's controversial laboratory rodent, OncoMouse. (...) Haraway sees the world of contemporary technoscience as a drama. Information sciences and life sciences are at the center of the dramatic action. Scenes are set in landscapes where maps of human genetic differences are stored in databases, racialized bodies are reconfigured by morphing for photographs in popular magazines, and transgenic mice important to breast cancer research are patented intellectual property. The actors are many, and not all are human. Beginning with the Modest Witness, the key figure in the Science Revolution, Haraway shows us the trouble lurking in race and gender- marked practices for attesting to matters of fact. In later scenes, Haraway explores the kinship relations among the many cyborg creatures produced in the late twentieth-century--in nuclear research, genetic engineering, reproductive technologies, computer-mediated representational practices, and mutations in biological approaches to "race.". (shrink)

There is currently a great debate about whether the holobiont, i.e. a multicellular host and its residential microorganisms, constitutes a biological individual. We propose that resident microorganisms have a general and important role in the individuality of the host organism, not the holobiont. Drawing upon the Equilibrium Model of Immunity, we argue that microorganisms are scaffolds of immune capacities and processes that determine the constituency and persistence of the host organism. A scaffolding perspective accommodates the contingency and heterogeneity of resident (...) microorganisms while accounting for their necessity and unifying contributions to host individuality. In our symbiotic view of life, holobionts may not be organisms or units of selection, but macroorganisms cannot persist nor function as individuals without their scaffolding microorganisms. (shrink)

J. S. Mill's role in the Indian education controversy is well known, but scarcely well understood. That he drafted, in 1836, a despatch sharply critical of Macaulay's infamous Minute on Indian Education, is general knowledge now. That in drafting the despatch Mill drew upon the ideas of H. H. Wilson, a noted Orientalist and sharp critic of Macaulay and the Anglicists, has been adequately demonstrated. That the despatch was never sent to India, because of the objections of the President of (...) the Board of Trade, John Hobhouse, a Whig with some utilitarian connections, has been common knowledge for several decades. (shrink)

A longitudinal study of 308 white -collar U.S. employees revealed that feelings of hope and gratitude increase concern for corporate social responsibility. In particular, employees with stronger hope and gratitude were found to have a greater sense of responsibility toward employee and societal issues; interestingly, employee hope and gratitude did not affect sense of responsibility toward economic and safety/quality issues. These findings offer an extension of research by Giacalone, Paul, and Jurkiewicz.

Lynne Rudder Baker presents and defends a unique account of the material world: the Constitution View. In contrast to leading metaphysical views that take everyday things to be either non-existent or reducible to micro-objects, the Constitution View construes familiar things as irreducible parts of reality. Although they are ultimately constituted by microphysical particles, everyday objects are neither identical to, nor reducible to, the aggregates of microphysical particles that constitute them. The result is genuine ontological diversity: people, bacteria, donkeys, mountains (...) and microscopes are fundamentally different kinds of things - all constituted by, but not identical to, aggregates of particles. Baker supports her account with discussions of non-reductive causation, vagueness, mereology, artefacts, three-dimensionalism, ontological novelty, ontological levels and emergence. The upshot is a unified ontological theory of the entire material world that irreducibly contains people, as well as non-human living things and inanimate objects. (shrink)

There is a growing call for greater public involvement in establishing science and technology policy, in line with democratic ideals. A variety of public participation procedures exist that aim to consult and involve the public, ranging from the public hearing to the consensus conference. Unfortunately, a general lack of empirical consideration of the quality of these methods arises from confusion as to the appropriate benchmarks for evaluation. Given that the quality of the output of any participation exercise is difficult to (...) determine, the authors suggest the need to consider which aspects of the process are desirable and then to measure the presence or quality of these process aspects. To this end, a number of theoretical evaluation criteria that are essential for effective public participation are specified. These comprise two types: acceptance criteria, which concern features of a method that make it acceptable to the wider public, and process criteria, which concern features of the process that are liable to ensure that it takes place in an effective manner. Future research needs to develop instruments to measure these criteria more precisely and identify the contextual and environmental factors that will mediate the effectiveness of the different participation methods. (shrink)

Imprecise definition of key terms in the “public participation” domain have hindered the conduct of good research and militated against the development and implementation of effective participation practices. In this article, we define key concepts in the domain: public communication, public consultation, and public participation. These concepts are differentiated according to the nature and flow of information between exercise sponsors and participants. According to such an information flow perspective, an exercise’s effectiveness may be ascertained by the efficiency with which full, (...) relevant information is elicited from all appropriate sources, transferred to all appropriate recipients, and combined to give an aggregate/consensual response. Key variables that may theoretically affect effectiveness—and on which engagement mechanisms differ—are identified and used to develop a typology of mechanisms. The resultant typology reveals four communication, six consultation, and four participation mechanism classes. Limitations to the typology are discussed, and future research needs identified. (shrink)

This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms’ ethical environment, as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41–57, 1999; Trevino et al., Hum Relat 56(1):5–37, 2003; Schminke et al., Organ Dyn 36(2):171–186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences. Based on the responses (...) of 144 tax practitioners employed at CPA firms, the results show that tax partners rate the ethical environment of their firms as stronger than non-partner tax practitioners, particularly among those who describe a self-identified ethical dilemma. Tax partners also report having encountered more of the common examples of researcher-provided ethical dilemmas than non-partner tax practitioners, although non-partners perceive that certain ethical dilemmas occur at a higher rate than partners do. Overall, this study provides evidence of a disconnect between tax partners and non-partner tax practitioners with respect to perceptions of organizational ethics. Suggestions for potential remedies are offered. (shrink)

Scholars have proposed a number of courses and programs intended to improve the ethical behavior of scientists in an attempt to maintain the integrity of the scientific enterprise. In the present study, we conducted a quantitative meta-analysis based on 26 previous ethics program evaluation efforts, and the results showed that the overall effectiveness of ethics instruction was modest. The effects of ethics instruction, however, were related to a number of instructional program factors, such as course content and delivery methods, in (...) addition to factors of the evaluation study itself, such as the field of investigator and criterion measure utilized. An examination of the characteristics contributing to the relative effectiveness of instructional programs revealed that more successful programs were conducted as seminars separate from the standard curricula rather than being embedded in existing courses. Furthermore, more successful programs were case based and interactive, and they allowed participants to learn and practice the application of real-world ethical decision-making skills. The implications of these findings for future course development and evaluation are discussed. (shrink)

A public accounting firm’s ethical environment has an important role in encouraging ethical behavior, but prior research has shown that firm leaders perceive the ethical environment of their firms to be stronger than do non-leaders : 637–654, 2010). This study draws on several research streams in management to investigate the reasons behind this discrepancy. Our online questionnaire was completed by 139 accounting professionals. We find that when non-leader accounting professionals believe that they have a meaningful role in shaping and maintaining (...) the ethical environment and/or have strong organizational fit with the accounting firm, they are more likely to perceive the ethical environment as strong and to perceive it similarly to firm leaders. That is, differences in leaders’ and non-leaders’ perceptions of the ethical environment are mediated by non-leaders’ perceptions of their role in participating in shaping and maintaining the ethical environment of their firms. Further, we find that among firm leaders, a stronger public interest orientation and a higher frequency of receiving mentoring are both associated with stronger perceptions of the ethical environment. Overall, our study is one of the first to directly test potential explanations for why firm leaders and non-leaders can have disparate views of a firm’s ethical environment. In addition, these findings provide practical feedback to practitioners on actions they can take to improve perceptions of their firms’ ethical environment. (shrink)

Policies promoted and adopted for allocating ventilators during the COVID-19 pandemic have often prioritised healthcare workers or other essential workers. While the need for such policies has so far been largely averted, renewed stress on health systems from continuing surges, as well as the experience of allocating another scarce resource—vaccination—counsel revisiting the justifications for such prioritisation. Prioritising healthcare workers may have intuitive appeal, but the ethical justifications for doing so and the potential harms that could follow require careful analysis. Ethical (...) justifications commonly offered for healthcare worker prioritisation for ventilators rest on two social value criteria: instrumental value, also known as the ‘multiplier effect’, which may preserve the ability of healthcare workers to help others, and reciprocity, which rewards past usefulness or sacrifice. We argue that these justifications are insufficient to over-ride the common moral commitment to value each person’s life equally. Institutional policies prioritising healthcare workers over other patients also violate other ethical norms of the healthcare professions, including the commitment to put patients first. Furthermore, policy decisions to prioritise healthcare workers for ventilators could engender or deepen existing distrust of the clinicians, hospitals and health systems where those policies exist, even if they are never invoked. (shrink)

Americans cherish the idea that good eventually triumphs over evil. After briefly arguing that a proper understanding of the moral harm of cruelty calls into question the credibility of popular American idioms of redemption, I argue that the epistemic dynamics of horror help account for the commanding grip of this rhetoric on the popular imagination, and I suggest that this idiom has morally problematic features that warrant the attention of feminists.

What is hermeneutics? -- The suffering stranger and the hermeneutics of trust -- Sandor Ferenczi : the analyst of last resort and the hermeneutics of trauma -- Frieda Fromm-Reichmann : incommunicable loneliness -- D.W. Winnicott : humanitarian without sentimentality -- Heinz Kohut : glimpsing the hidden suffering -- Bernard Brandchaft : liberating the incarcerated spirit.