The International Federation of Accountants (IFAC) has issued a revised “Code of Ethics for Professional Accountants” (IFAC Code). The IFAC Code is intended to be a model code of ethics for national accounting organizations throughout the world. Prior research demonstrates that approximately 50% of IFAC member organizations have adopted the IFAC Code as their organizational code of conduct. There is therefore empirical evidence that international convergence of accounting ethical standards is occurring. We employ Hofstede’s ( 2008 , http://www.geert-hofstede.com/hofstede_dimensions.php ) cultural (...) dimensions in an attempt to empirically explain accounting organizations’ decisions about whether to adopt the IFAC Code or to retain their organization-specific code. Our results indicate that accounting organizations in cultures with high levels of Individualism and Uncertainty Avoidance are less likely to adopt the model IFAC Code. Organizations in high Individualism and Uncertainty Avoidance societies are therefore less likely to surrender the setting of ethical standards to an outside, international organization. (shrink)

Scholars have long asserted that public relations (PR) professionals should play the role of organizational conscience, but little research has focused on why and how they play this role effectively. We found that PR professionals who played the role of organizational conscience had broadened conceptions of their roles and responsibilities, including a fervent duty to the public interest. This often put them in the position of providing criticism to powerful organizational players. Rather than raising their ethical concerns as persuasive orators, (...) they used subtle, resourceful, and experiential approaches to persuasion. Playing the role of organizational conscience typically necessitated gaining access to informal coalitions since access to dominant power coalitions often was limited or late. Organizations with participative cultures supported the role of organizational conscience. (shrink)

Video ethics in educational research involving children is a recent topic that has arisen since the increase in the use of visual mediums in research especially with the development of new and ubiquitous internet technologies and social media. This paper emerged as an expressed concerned by a group of scholars associated with the new Video Journal of Education and Pedagogy that was established in 2016. The paper is the result of a collective writing process over a period of a few (...) months that discusses visual studies in education and visual ethics in relation to qualitative research in education, and as it applies to children. The article also uses the newly established convention of open review, publishing the results with the paper. (shrink)

Video ethics in educational research involving children is a recent topic that has arisen since the increase in the use of visual mediums in research (such as photovoice and video) especially with the development of new and ubiquitous internet technologies and social media. This paper emerged as an expressed concerned by a group of scholars associated with the new Video Journal of Education and Pedagogy (Brill) that was established in 2016. The paper is the result of a collective writing process (...) over a period of a few months that discusses visual studies in education and visual ethics in relation to qualitative research in education, and as it applies to children. The article also uses the newly established convention of open review, publishing the results with the paper. (shrink)

This article investigates the relationship between two influential intellectual schools in late 19th century Britain, namely social evolutionary theories and British Idealism, by focusing on the work of D.G. Ritchie who drew inspiration from both sources. In particular, it argues that Ritchie's work can best be understood as an attempt to overcome certain metaphysical problems in the work of his teacher, T.H. Green, by integrating an Idealist account of social development with a Darwinian one, and analyses the effects this synthesis (...) has for his social and political thought. Ritchie's approach is also set in the context of developments in Victorian evolutionary theory and is contrasted with that of other influential Idealists, notably Bernard Bosanquet. More widely, it is claimed that examining Ritchie's synthesis sheds light on the degree to which the labels “idealist” and “positivist” can be reliably used in the later Victorian period, in the areas of both scientific and social investigation. (shrink)

Bioethics in a Liberal Societ By Max Charlesworth, Cambridge University Press, 1993. Pp. 172. ISBN 0?521?44952?9. £9.95 pbk. The Logical Universe: The Real Universe By Noel Curran Avebury, 1994. Pp. 158. ISBN 1?85628?863?3. £32.50. Beyond Postmodern Politics: Lyotard, Rorty, Foucault By Honi Fern Haber Routledge, 1994. Pp.viii + 160. ISBN 0?415?90823?X. $15.95. Baudrillard's Bestiary: Baudrillard and Culture By Mike Gane Routledge, 1991, Pp. 184. ISBN 0?415?06307?8. £10.99 pbk. Truth, Fiction and Literature: A Philosophical Perspective By Peter Lamarque and Stein Haugom (...) Olsen Clarendon Press, 1994. Pp. 456. ISBN 0?19?824082?1. £45.00. Milton and the Drama of History: Historical Vision, Iconoclasm, and the Literary Imagination By David Loewenstein Cambridge University Press, 1990. Pp. x + 197. ISBN 0?521?37253?4. £25.00. Philosophy and Knowledge: A Commentary on Plato's Theaetetus Ronald M. Polansky Associated University Presses, 1992. Pp. 260. ISBN 0?8387?5215?2. £29.95. Heidegger and French Philosophy: Humanism, Antihumanism and Being By Tom Rockmore Routledge, 1995. Pp. xx + 250. ISBN 0?415?11181?1. £14.99 pbk. Living Poetically: Kierkegaard's Existential Aesthetics By Sylvia Walsh The Pennsylvania State University Press, 1994. Pp. 294. ISBN 0?271?01328?1. (shrink)

Subjects and Simulations presents essays focused on suffering and sublimity, representation and subjectivity, and the relation of truth and appearance through engagement with the legacies of Jean Baudrillard and Philippe Lacoue-Labarthe.

Sexually signalling animals must trade off the benefits of attracting mates with the consequences of attracting predators. For male guppies, predation risk depends on their behaviour, colouration, environmental conditions and changing intensity of predation throughout the day. Theoretically, this drives diel patterns of display behaviour in native Trinidadian populations, where males display more under low-light conditions when their most dangerous predator is less active. Here, we observed Australian guppies in a laboratory setting to investigate their diel display pattern, and if (...) this pattern is controlled by ambient light intensity. We also quantified individual variation in both the daily frequency and diel pattern of displays, and if such variation relates to body size, colouration and a non-sexual behaviour. Under a typical daily light regime, male guppies displayed mostly in the first hour of observation. Extending the duration of dawn-like lighting, however, resulted in an extended period of high display, demonstrating that light intensity per se is an important cue for this behaviour. These findings mirror those obtained for Trinidadian populations, suggesting that male courtship timing is likely shaped by broad, potentially generalizable features of guppy ecology. The effect of acclimation to captive conditions on male behaviour is also discussed. Whereas the temporal pattern of display appeared consistent, individuals varied in their daily display frequency, and this was correlated with variation in colour phenotype and a measure of non-sexual risk acceptance behaviour. Such relationships pose promising avenues for integrating behavioural and sensory ecology with contemporary work on behavioural syndromes and animal personality. (shrink)

The origin of insulin‐expressing β‐cells in the adult mammalian pancreas is controversial. During normal tissue turnover and following injury, β‐cells may be replaced by duplication of existing β‐cells.1 However, an alternative source of β‐cells has recently been proposed based on neogenesis from a Ngn3‐positive population present in regenerating pancreatic ducts.2 The appearance of β‐cells from Ngn3‐positive progenitors is reminiscent of normal pancreas development, and Ngn3‐expressing cells isolated from regenerating pancreas can generate the full repertoire of endocrine phenotypes. The isolation and (...) characterisation of the equivalent human progenitors may represent a significant step forward in the hunt for a cure for diabetes. BioEssays 30:617–620, 2008. © 2008 Wiley Periodicals, Inc. (shrink)

Objective: Ethical guidelines are designed to ensure benefits, protection and respect of participants in clinical research. Clinical trials must now be registered on open-access databases and provide details on ethical considerations. This systematic survey aimed to determine the extent to which recently registered clinical trials report the use of standard of care and post-trial obligations in trial registries, and whether trial characteristics vary according to setting. Methods: We selected global randomized trials registered on http://www.clinicaltrials.gov and http://www.controlled-trials.com. We searched for intervention (...) trials of HIV/AIDS, malaria, and tuberculosis from 9 October 2004, the date of the most recent version of the Helsinki Declaration, to 10 April 2007. Results: We collected data from 312 trials. Fifty-eight percent (58%, 95% CI = 53 to 64) of trial protocols report informed consent. Fifty-eight percent (58%, 95% CI = 53 to 64) of trials report active controls. Almost no trials (1%, 95% CI = 0.5 to 3) mention post-trial provisions. Most trials measure surrogate outcomes. Twenty percent (20%, 95% CI = 16 to 25) of trials measure patient-important outcomes, such as death; and the odds that these outcomes are in a low income country are five times greater than for a developed country (odds ratio (OR) 5.03, 95% CI = 2.70 to 9.35, p = < 0.001). Pharmaceutical companies are involved in 28% (CI = 23 to 33) of trials and measure surrogate outcomes more often than nonpharmaceutical companies (OR 2.45, 95% CI = 1.18 to 5.09, p = 0.31). Conclusion: We found a large discrepancy in the quality of reporting and approaches used in trials in developing settings compared to wealthier settings. (shrink)

People more frequently select norm-violating factors, relative to norm- conforming ones, as the cause of some outcome. Until recently, this abnormal-selection effect has been studied using retrospective vignette-based paradigms. We use a novel set of video stimuli to investigate this effect for prospective causal judgments—i.e., judgments about the cause of some future outcome. Four experiments show that people more frequently select norm- violating factors, relative to norm-conforming ones, as the cause of some future outcome. We show that the abnormal-selection effects (...) are not primarily explained by the perception of agency (Experiment 4). We discuss these results in relation to recent efforts to model causal judgment. (shrink)

How does character information inform judgments of blame? Some argue that character information is indirectly relevant to blame because it enriches judgments about the mental states of a wrongdoer. Others argue that character information is directly relevant to blame, even when character traits are causally irrelevant to the wrongdoing. We propose an empirical synthesis of these views: a Two Channel Model of blame. The model predicts that character information directly affects blame when this information is relevant to the wrongdoing that (...) elicits blame. Further, the effect of character information on blame depends on judgments about the true self that are independent of judgments of intentionality. Across three pre-registered studies (N = 662), we found support for all three predictions of the Two Channel Model. We propose that this reflects two distinct functions of blame: a social regulatory function that encourages norm compliance and a pedagogical function that encourages personal improvement. (shrink)

Background Ensuring individual free and informed decision‐making for research participation is challenging. It is thought that preliminarily informing communities through ‘community sensitization’ procedures may improve individual decision‐making. This study set out to assess the relevance of community sensitization for individual decision‐making in research participation in rural Gambia. Methods This anthropological mixed‐methods study triangulated qualitative methods and quantitative survey methods in the context of an observational study and a clinical trial on malaria carried out by the Medical Research Council Unit Gambia. (...) Results/discussion Although 38.7% of the respondents were present during sensitization sessions, 91.1% of the respondents were inclined to participate in the trial when surveyed after the sensitization and prior to the informed consent process. This difference can be explained by the informal transmission of information within the community after the community sensitization, expectations such as the benefits of participation based on previous research experiences, and the positive reputation of the research institute. Commonly mentioned barriers to participation were blood sampling and the potential disapproval of the household head. Conclusion Community sensitization is effective in providing first‐hand, reliable information to communities as the information is cascaded to those who could not attend the sessions. However, further research is needed to assess how the informal spread of information further shapes people's expectations, how the process engages with existing social relations and hierarchies (e.g. local political power structures; permissions of heads of households) and how this influences or changes individual consent. (shrink)

Introducing Applied Ethics Edited by Brenda Almond, Blackwell, 1995. Pp. 375. ISBN 0-631-19389-8. 45.00 (hbk), 14.99 (pbk). Environmental Ethics Edited by Robert Elliot, Oxford University Press, 1995. Pp. 255. ISBN 9-19-875144-3. 9.95 (pbk) Medicine and Moral Reasoning Edited by K.W.M. Fulford, Grant Gillett and Janet Martin Soskice Cambridge University Press, 1994. Pp. 207. ISBN 0-521-45325-9 37.50 (hbk), 12.95 (pbk). Enlightenment and Religion. Rational Dissent in Eighteenth-century Britain Edited by Knud Haakonssen, Cambridge University Press, 1996. Pp. xii + 348. ISBN 0-521-56060-8. (...) 40.00. Dialettica, Arte e Societ : Saggio su Theodor W. Adorno By Giacomo Rinaldi, Quattroventi, Urbino, 1994. Pp. 205. L. 30,000. Relevance: Communication and Cognition, new revised edition, By Dan Sperber and Deirdre Wilson, Blackwell, 1995. Pp. 326. ISBN 0-631-19878-4. 15.99. Autobiographical Reflections By Eric Voegelin (Edited, with Introduction, by Ellis Sandoz), Louisiana State University Press, 1996. Pp. 131. ISBN 0807120766 $10.95. (shrink)

Otto Neurath (1882-1945) was a highly unorthodox thinker both in philosophy and economics. The contributions to this sparkling new book conclude that Neurath touched on many of the most critical problems of economic theory during its formative years as a modern discipline. His economics provide insights into the foundational problems of modern economics and should encourage contemporary economic theorists to critically reflect their own hidden presumptions.

Proponents of the dominant contemporary model of corporate governance maintain that the shareholder is the primary constituent of the firm. The responsibility for managerial decision makers in this governance system is to maximize shareholder wealth. Neoclassical economists ethically justify this objective with their interpretation of Adam Smith's notion of the Invisible Hand. Using a famous quotation from The Wealth of Nations, they interpret the Invisible Hand as Smith's (An Inquiry into the Nature and Causes of the Wealth of Nations, Methuen (...) & Co., London) assertion that market participants, in pursuing their own self-interests without regard to the interests of others, will collectively provide the optimal economic benefit to society. We argue that the traditional interpretation of Smith is too narrow and potentially harmful to society. In order to fully understand Smith's notion of the influence of the Invisible Hand on human behavior, one must also consider The Theory of Moral Sentiments. In that work, Smith (The Theory of Moral Sentiments, A. Millar, London) portrays the pursuit of self-interest as only one of several potential motivations for human action. He also acknowledged the existence of a “sympathy principle,” which refers to the ability and propensity of human beings to consider the interests of others. Heilbroner (The Essential Adam Smith, W.W. Norton, New York, p. 59) suggests that Smith's sympathy principle allows one to “determine the appropriate degree of self-interest, the proper display of benevolence, the desirable strictness of justice.” In fact, Smith indicates that (1) a society whose members pursue self-interest without a sense of justice will eventually collapse; (2) a society whose members pursue self-interest checked by their sense of justice alone will survive; (3) a society whose members pursue self-interest, justice, and the interests of others will flourish. Since a more complete reading of Smith indicates that human beings, in considering their own interests, also reflexively consider the interests of others when making decisions, then the traditional corporate governance model appears to be lacking. A broader, multiple stakeholder approach to corporate governance that considers the interests of other constituencies may be more consistent with Smith's views. In particular, Smith's sympathy principle provides a theoretical foundation for a shift away from the narrow, yet dominant, shareholder-based corporate governance model and toward multiple stakeholder models of corporate governance [e.g., Business and Society: A Strategic Approach to Corporate Citizenship, Houghton Mifflin, Boston, MA] and internal decision-making [e.g., Sloan Management Review 38, (1997) 25–37]. (shrink)

To hold an environmental ethic is to hold that non-human beings and states of affairs in the natural world have intrinsic value. This seemingly straightforward claim has been the focus of much recent philosophical discussion of environmental issues. Its clarity is, however, illusory. The term ‘intrinsic value’ has a variety of senses and many arguments on environmental ethics suffer from a conflation of these different senses: specimen hunters for the fallacy of equivocation will find rich pickings in the area. This (...) paper is largely the work of the underlabourer. I distinguish different senses of the concept of intrinsic value, and, relatedly, of the claim that non-human beings in the natural world have intrinsic value; I exhibit the logical relations between these claims and examine the distinct motivations for holding them. The paper is not however merely an exercise in conceptual underlabouring. It also defends one substantive thesis: that while it is the case that natural entities have intrinsic value in the strongest sense of the term, i.e., in the sense of value that exists independently of human valuations, such value does not as such entail any obligations on the part of human beings. The defender of nature’s intrinsic value still needs to show that such value contributes to the well-being of human agents. (shrink)

This article explores the role of nature in two strands of contemporary materialist philosophy: new materialism, and transcendental materialism. Through an analysis of these strands of materialism via the work of Jane Bennett, William E. Connolly, Catherine Malabou, and Adrian Johnston, the article attempts to delineate these perspectives into the opposed camps of monist and dialectical materialisms. The implications of these differing materialist ontologies are then discussed in terms of the theorization of nature as either a vital material force or (...) as a weakness characterizing matter itself. After outlining the importance of nature for these two opposed theories, the lack of serious engagement with the work of F.W.J. Schelling by either group is discussed as a potential middle ground between the Spinozism of the new materialism and the Hegelianism of transcendental materialism, due to its large-scale political analysis, less pessimistic perspective towards the possibility of a contemporary humanism, and embrace of recent advances in the empirical sciences. (shrink)

Twenty psychologists were interviewed about an ethical dilemma that they had found to be particularly difficult to resolve. In just under half of the cases the dilemma involved a perceived conflict of ethical principles (e.g., the welfare of the consumer vs. the right to privacy). In the other cases, the psychologists were prevented from following an ethically prescribed course of action by some nonethical consideration such as contractural obligation, legal requirement, or the demands of an employer. We discuss the implications (...) of these two sorts of dilemmas for psychological practice and make some suggestions for proactive approaches to ethical problem solving. (shrink)

This study conducted life story interviews with 40 members of the PRSA College of Fellows to examine the influence of crucibles (i.e. trials, challenges or growth opportunities) in the moral development and psychology of public relations exemplars. The outcomes were the development of an illustration of their moral and leader development journey drawing on Rest’s four-component model of ethical decision making, and a moral psychology profile of the key characteristics of public relations exemplars. The profile that emerged is that of (...) leaders who exemplify moral courage, resilience, generosity, genuine care about others and are willing to listen and learn. When they faced trials, they emerged stronger and stayed true to their values and character. (shrink)

One of the topics that often comes up in ethical discussions of deep brain stimulation (DBS) is the question of what impact DBS has, or might have, on the patient’s self. This is often understood as a question of whether DBS poses a “threat” to personal identity, which is typically understood as having to do with psychological and/or narrative continuity over time. In this article, we argue that the discussion of whether DBS is a “threat” to continuity over time is (...) too narrow. There are other questions concerning DBS and the self that are overlooked in discussions exclusively focusing on psychological and/or narrative continuity. For example, it is also important to investigate whether DBS might sometimes have a positive (e.g. a rehabilitating) effect on the patient’s self. To widen the discussion of DBS, so as to make it encompass a broader range of considerations that bear on DBS’s impact on the self, we identify six features of the commonly used concept of a person’s “true self”. We apply these six features to the relation between DBS and the self. And we end with a brief discussion of the role DBS might play in treating otherwise treatment-refractory anorexia nervosa. This further highlights the importance of discussing both continuity over time and the notion of the true self. (shrink)

Performing and listening to music occurs in specific situations, requiring specific media. Empirical research on music listening and appreciation, however, tends to overlook the effects these situations and media may have on the listening experience. This article uses the sociological concept of the frame to develop a theory of an aesthetic experience with music as the result of encountering sound/music in the context of a specific situation. By presenting a transdisciplinary sub-field of empirical studies, we unfold this theory for one (...) such frame: the classical concert. After sketching out the underlying theoretical framework, a selective literature review is conducted to look for evidence on the general plausibility of the single elements of this emerging theory and to identify desiderata. We refer to common criticisms of the standard classical concert, and how new concert formats try to overcome alleged shortcomings and detrimental effects. Finally, an empirical research program is proposed, in which frames and frame components are experimentally manipulated and compared to establish their respective affordances and effects on the musical experience. Such a research program will provide empirical evidence to tackle a question that is still open to debate, i.e., whether the diversified world of modern-day music listening formats also holds a place for the classical concert – and if so, for what kind of classical concert. (shrink)