The U.S. Foreign Corrupt Practices Act has gained significant popularity in recent years across borders due to the increased investigation and penalties under the law. The following case is a real-life case that highlights the main provisions of the FCPA. Using cases in teaching an auditing or ethics course is much needed to develop students’ professional judgment, critical and analytical thinking skills and communication skills. Presently, there are a few cases that address the Foreign Corrupt Practices Act and its effect (...) on financial reporting and auditor responsibilities about illegal acts. The Armor Holdings case is interesting and information is publicly available regarding the circumstances that describe the bribery act, lack of whistle-blower protection, the tone at the top, and the accounting treatment. In addition, the increase in actions brought by the Securities and Exchange Commission under the FCPA since 2010 heightens the relevance of this case and underscores the need for students to learn the skills necessary to ensure compliance with FCPA and related key regulations such as the Sarbanes Oxley and the Dodd Frank Act. Therefore, cases like this one provide a rich tool to navigate topics and enforce students’ learning of client’s illegal actions and their consequences. These skills are invaluable in practice. (shrink)

Background: The castor bean is a large grassy or semi-wooden shrub or small tree. Any part of the castor plant parts can suffering from a disease that weakens the ability to grow and eliminates its production. Therefore, in this paper will identify the pests and diseases present in castor culture and detect the symptoms in each disease. Also images is showing the symptom form in this disease. Objectives: The main objective of this expert system is to obtain appropriate diagnosis of (...) the disease. Methods: In this paper, the expert system is designed for the ability of agricultural engineers to detect and diagnose disease of castor like as: seeding blight, alternaria blight, cercospora leaf spot, powdery mildew and wilt. This system presents the disease symptoms, survival and spread, favorable conditions and image for each disease. Clips and Delphi expert system languages are used for designing and implementing the proposed expert system. Results: The expert system in the diagnosis of castor diseases was assessed by farmers and agricultural engineers and they were satisfied and accepted with its quality of performance. Conclusions: The expert system is easy for farmers and people have experience in the plant of castor to detect and diagnosis the symptoms that may face this plant from several disease. (shrink)

Dans cet article nous proposons une définition de l’éthique de la gestion et nous en identifions les conditions à travers une revue de la littérature. Nous postulons par la suite que l’éthique de la gestion diffère selon qu’il s’agit d’organisations publiques ou d’organisations privées. Nous montrons en effet que pour l’organisation privée, l’éthique est un engagement subjectif qui permet de pallier les lacunes d’une gestion instrumentale sans remettre en question les finalités premières de l’organisation. Tandis que pour l’organisation publique, l’éthique (...) a une essence positive et se trouve orientée vers la recherche de compromis sur les finalités mêmes de l’organisation. (shrink)

Nous manquons, aujourd'hui en Europe, d'un projet écologiste capable de résister aux politiques d'étouffement, dans un monde de plus en plus irrespirable. D'un projet initié dans les quartiers populaires, qui y articulerait en? n l'ancrage dans la terre et la liberté de circuler. D'un projet dont le regard serait tourné vers l'Afrique et qui viserait à établir un large front internationaliste contre le réchauffement climatique et la destruction du vivant. D'un projet qui ferait de la Méditerranée un espace autonome et (...) un point de ralliement des mutineries du Nord comme du Sud. D'un projet se donnant comme horizon à la fois la libération des terres, la libération animale et l'égale dignité humaine, fondamentalement liées. D'un projet assumant la sécession face à des forces d'extrême droite toujours plus menaçantes. D'un projet permettant de prendre le large en quête du One Piece, le fameux trésor du manga éponyme, devenu symbole, dans les quartiers populaires, de la soif de liberté qui y gronde. D'un projet qui se mettrait à hauteur d'enfants et chercherait leur bien-être et leur libération. Ce projet, c'est celui de l'écologie pirate. (shrink)

The precise nature of microaggression purposely obscures the exploration of the intentionality of perpetrator and the quantification of the harm committed. The act fits neatly into a system that privileges some and validates their reality to themselves and to us. This paper explores microaggression and recommends strategies for avoiding its harms.

The selling environment is becoming more and more competitive and organizations are trying to gain edge over the other companies. Producing quality goods is not enough. In such a scenario, organizations are trying to make improvements in their salesforce which can be made by making them more ethical. Therefore, it becomes important for the organization to know the factors affecting salesforce ethical behavior. This paper makes an attempt in this regard and explores the organizational antecedents of salesforce ethical behavior. The (...) findings of the review reveal that there are various organizational factors which have an impact on salesforce ethical behavior such as compensation plan, quota, top management, code of ethics, salesforce control system, ethical climate, and ethics training. Based on the findings, the implications and directions for future research are stated. (shrink)

One distinguishing feature of vertebrate oocyte meiosis is its discontinuity; oocytes are released from their prophase I arrest, usually by hormonal stimulation, only to again halt at metaphase II, where they await fertilization. The product of the c‐mos proto‐oncogene, Mos, is a key regulator of this maturation process. Mos is a serine‐threonine kinase that activates and/or stabilizes maturation‐promoting factor (MPF), the master cell cycle switch, through a pathway that involves the mitogen‐activated protein kinase (MAPK) cascade. Oocytes arrested at prophase I (...) lack detectable levels of Mos, which must be synthesized from a pool of maternal mRNAs for proper maturation. While Mos is necessary throughout maturation in Xenopus, it seems to be required only for meiosis II in the mouse. The translational activation of c‐mos mRNA at specific times during meiosis requires cytoplasmic polyadenylation. Cis‐ and trans‐acting factors for polyadenylation are, therefore, essential elements of maturation. (shrink)

This paper is a critique of the present mode of capitalist democracy from the ethico-moral viewpoint. The crisis of values is identified as the great bane of free market-led globalization. This trend has aggravated worldwide inequality, promoted terrorism and violence, created psychological anomie and triggered eco logical disasters. Only a few business interests in the wealthier economies are gaining at the expense of humankind. The moral dimension of the government's role has been undermined by such profit-making free market gospel. The (...) author contends that more than beingjust secular, democracy is a pre-social moral force and, as such, is perceived more proximately in the religious temper of a non-industrial society than in a mass industrial society. In the latter democracy is almost a farce with the periodic ritual of public voting as its main act. The paper castigates the global economy and global media which cleverly mastermind our lives, and pleads for a change of values which will make humans self-conscious and will restore their autonomy. (shrink)

My aim in this paper is to carve out a political understanding of the Muslim identity. The Muslim identity is shaped within a religious mold. Inseparable from this religious understanding is a political one that is valuable in its own right in order to secure any sustainable possibility of participating politically as Muslims within a democratic liberal democracy, such as the United States. Here I explore not the historical or theological formation of the Muslim identity, rather a metaphysical understanding of (...) it, in order to mobilize politically while avoiding the traps of essentialism. I begin with a brief overview of the early understandings of the term “identity politics” in the United States. Moving beyond interest-based movements I explore María Lugones' particular understanding of the self as multiplicitous. I then offer examples of the Muslim identity within the context of a social movement and individualist claims, in order to draw out the political aspects of the Muslim identity. In the final section I argue that the theological criteria that define “who counts as a Muslim” is a crucial aspect of how many Muslims may understand their identity as Muslims. However, I claim that in order to avoid the traps of marginalization of Muslim minorities, one must understand oneself as a multiplicitous political agent and that, furthermore, such an understanding is not at odds with Islam or one's own understanding of their identity as Muslim. (shrink)

Restorativeness is defined as the potential of the environment to re-establish certain cognitive capacities related to human information processing. The most frequently used instrument for evaluating the restorativeness of places is the Perceived Restorativeness Scale, proposed by Hartig and colleagues (1991). Later on, shorter versions of the Perceived Restorativeness Scale were proposed. The aim of this work is to evaluate the discriminatory capacity of the original and of a shorter Spanish version of the PRS, considering urban settings previously selected for (...) having different level of restorativeness, according to expert’s criteria. The study involved 244 students and used a 3 x 2 mixed experimental design, with two independent variables: Restorativeness of a place (between-subjects), which was manipulated by showing pictures of settings selected with varying levels of restorativeness (high, medium, low), and length of the scale (within-subjects), which was manipulated by asking subjects to fill in both the original and a shorter version of the PRS. The order of presentation of the two scales was counterbalanced. Results show an appropriate reliability for both version of the scale. Items of being-away, fascination, and coherence of the shorter scale correlate more strongly with the corresponding factor of the original scale, compared to the others factors. Both scales produce similar values for the perceived restorativeness of the different places, except for places with low restorativeness. (shrink)

The research on the dark side of leadership is still in its infancy. We have contributed to this line of research by proposing that work alienation acts as an underlying mechanism through which aversive leadership results in reduced job performance. We further propose that psychological capital acts as an important personal resource that reduces the negative effects of aversive leadership in the form of work alienation. The proposed model gets its support from the conversation of resources theory given by Hobfoll (...) (1981) which suggests that stressful situation like an aversive leadership results in the loss of employee resources as a result of that he/she indulges in work alienation and shows poor job performance to retain back the lost resources. People with better personal resources in the form of psychological capital are better able to cope-up with the aversive leader behavior and make them able to avoid work alienation. It is a time-lagged study. The data for the current study was collected from 321 employees working in the service sector organizations, particularly universities, banks and telecom organizations, through personally administered questionnaires. The results supported the mediation and moderation hypothesis. Limitations and future research along with theoretical and practical implications are given at the end. (shrink)

How do we know that what has happened to us is a microaggression? I claim in this chapter that our understanding about how we perceive microaggression is grounded in the cultivation and critical reflection about experiences of people who occupy marginalized social locations. My aim is to explore the nature of epistemic harms of microaggression in order to highlight how they diminish the microaggressed’s ability to generate and participate in making knowledge claims. I differentiate between the primary (direct) harm of (...) microaggressive acts, and the secondary epistemic harms that occur in the aftermath of the microaggression, particularly when the microaggressed attempts to convey their experience to others. I conclude with an analysis of the two secondary harms in hopes that it helps us explore a possible avenue of resistance to the epistemic harms of microaggression. (shrink)

The studies presented here apply the concept of entitativity in order to understand how belonging to a particular geographical area – neighborhood - can determine the way others organize information and form impressions about area’s residents. In order to achieve this objective, three studies were carried out. The first study aims to verify if a neighborhood varies in terms of perceived entitativity, and identify the physical and social characteristics of the neighborhoods that are more strongly associated with the perception of (...) entitativity. The Study 2 and 3 used an experimental paradigm to explore how people’s perceptions of neighborhoods’ entitativity influenced their impressions of residents. To activate stereotypes, Study 2 used the name of real neighborhoods, and Study 3 employed only a set of pictures of unknown neighborhoods. The results show that the neighborhoods vary significantly with the regard to the perception of entitativity, and a set of physical attributes of place were strongly related with entitativity. The results showed that, independent of stimuli, the neighborhoods perceived as highly entitative, the supposed residents were subject to more extreme and quicker trait judgments, supported by greater confidence on the part of perceivers. Study 3 also reported that in highly entitative neighborhoods, the perceivers transferred more traits from the group to individual members. These results provide strong evidence that physical structure of neighborhoods imply different entitatity judgments that influences the way in which residents are perceived. (shrink)

RESUMO Este artigo procura mostrar como a linguagem e o estilo empregados por Dostoiévski já em seu romance de estreia, Gente pobre, contribuíram para a grande inovação realizada por ele na forma literária. Ao tomar como objeto de representação a realidade prática de camadas inferiores da sociedade e adotar em sua obra uma linguagem também considerada de nível inferior, própria à maneira de se expressar dessas camadas sociais, Dostoiévski não só transcende todas as regras literárias estabelecidas como também as já (...) transgredidas até então, porque ele leva a sério não só a realidade cotidiana como a linguagem, o nível de estilo próprio a elas. Com isso ele se aproxima da representação séria e elevada da realidade cotidiana sem mudar as regras de estilo, como fizeram os franceses. O que ele muda é o ponto de vista, o foco narrativo, de um modo que não encontra precedente nem mesmo na literatura Ocidental. ABSTRACT This article seeks to show how the language and style employed by Dostoevsky since his debut novel, Poor Folk, contributed to the great innovation that he introduced into literary form. By adopting the practical reality of the lower strata of society as his object of representation and, accordingly, a low-style language, Dostoevsky transcended all established literary rules, as well as others that were already being transgressed. He took seriously both the reality of everyday life and its language, the style level proper to it. In so doing, he approached the serious and elevated representation of everyday reality without changing the rules of style, as the French did. What he changed is the point of view, the narrative focus, and he did so in a way that had no precedent even in Western literature. (shrink)

O psicanalista húngaro Sándor Ferenczi elaborou uma teoria sobre a transição do princípio do prazer ao princípio de realidade, que permite complementar e aprofundar as hipóteses freudianas sobre esses princípios. De acordo com a sua teoria, esse processo envolve uma série de estágios, ao longo dos quais, gradualmente, a diferenciação entre o eu e o mundo externo é estabelecida e o sentimento de onipotência é abandonado. Freud e Ferenczi, contudo, não focaram a questão da maneira como o desenvolvimento da linguagem (...) verbal acompanha esse processo de transição entre os dois princípios, questão essa abordada pela psicanalista russa Sabina Spielrein. Esta autora complementa as teorias de Freud e Ferenczi, ao abordar o fenômeno em questão a partir de uma perspectiva diferente, ou seja, daquela do desenvolvimento da linguagem. Apesar da originalidade e da importância da contribuição de suas teorias para a compreensão do funcionamento mental, Ferenczi e, sobretudo, Spielrein são autores ainda pouco estudados, que merecem maior atenção e reconhecimento, o que justifica o resgate de suas teorias. Nesse artigo, abordamos algumas das hipóteses dos dois autores que permitem uma melhor compreensão do processo de diferenciação entre o eu e o mundo externo e de transição do princípio de prazer ao princípio de realidade. Nos baseamos na análise do texto de Ferenczi O Desenvolvimento do Sentido de Realidade e seus Estágios, de 1913, e nos textos de Spielrein O surgimento e o desenvolvimento da fala articulada e A origem das palavras infantis papai e mamãe, publicados, respectivamente, em 1920 e 1922. (shrink)

A teoria elaborada por Freud em Além do Princípio do prazer apresenta uma série de impasses, muitos dos quais tampouco são solucionados em sua obra subsequente. Em especial, as hipóteses da oposição entre as duas classes de pulsões e do caráter regressivo das pulsões de vida apresentam inconsistências que fragilizam a teoria do segundo dualismo pulsional. Nesse artigo, é realizada uma análise passo a passo das principais ideias apresentadas no texto, com o objetivo de discutir algumas das questões que permanecem (...) em aberto, assim como apontar as retomadas, nesse momento, de hipóteses freudianas iniciais. Argumenta-se que parte dos problemas da teorização freudiana decorre do fato de que as premissas básicas sobre as quais ele assenta toda a sua teoria metapsicológica não são facilmente compatíveis com alguns dos conceitos principais do segundo dualismo pulsional. (shrink)

ABSTRACT This article presents an overview of the Portuguese transposition of the European Directive on Good Clinical Practice (2001/20/e) concerning scientific and academic debates on bioethics and clinical investigation. Since the Directive was transposed into Portuguese law by its National Assembly, the bureaucracy of clinical trials has been ever more complex. Despite demands for swift application processes by the Pharmaceutical industry, supported by the European Parliament, the Directive's transcription to the national law has not always delivered the expected outcome. However, (...) this has led to an increased number of applications for clinical trials in Portuguese hospitals. In this article I revise bioethical publications and decree‐laws enabling an informed appraisal of the anxieties and prospects for the implementation of the clinical trials Directive in Portugal. This article also places the European Directive in the field of sociology of bioethics, arguing that Portuguese bioethical institutions differ from those of the US, and also from Northern European counterparts. The main divergence is that those people in Portugal who claim expertise in ‘legal’ bioethics do not dominate either the bureaucratic structure of research or ethics committees for health. Even experts in the applied ethics field now claim that ‘professional bioethicists do not exist’. The recent creation of a national Ethics Committee for Clinical Investigation (CEIC) in line with the European Directive on Good Clinical Practice (GCP) will not change the present imbalance between different professional jurisdictions in the national bioethical debate in Portugal. (shrink)

This essay is an autobiographical journey through my intellectual career. It is a reflection on how my mother tongue Berber and my identity as a woman have impacted my career to the extent that they are interlocked in my research agenda. My Berber identity inspired my graduate theses and subsequent linguistics work, and my identity as a woman inspired my endeavors to help create the first Studies and Research on Women Center and the first graduate Gender Studies Program in my (...) university. These two academic structures spearheaded the creation of similar centers and programs in Morocco and North Africa. The combination of my two identities is behind my introduction of the Language and Gender discipline in Morocco and North Africa and made of me a Berber feminist linguist. (shrink)

How well can institutional guidelines help ensure the dignity, rights, safety and well being of research participants in an underdeveloped country? In this paper I describe the limits of informed consent as an instrument for the protection of participants in the context of the Philippines. I bring to this paper my experiences as an advocate of rights, a member of an ethics review board, a researcher on the ethics of research and as an observer of the dynamics of clinical practice (...) in an academic public teaching hospital of the University of the Philippines where I am professor. (shrink)

It is a common notion that utopias seem to gain particular relevance in a context of crisis. This may explain why, as in May 1968, social movements throughout Europe are resorting to the concept of utopia in order to respond to the current economic crisis. What seems to be at stake, now, is a changeover to a new paradigm. However, for the common citizen, the word utopia is still resonant with the vain hopes of May 1968 or with the failure (...) of the communist projects. This is why the recent publication of a special issue of the French daily evening newspaper Le Monde is so timely. Founded in 1944 and reporting a circulation of over 320,000 per issue, forty thousand of which are sold abroad, Le Monde has .. (shrink)

This study has proposed to apply change leadership as a vehicle forward for sustaining the growth of the tourism industry to eradicate poverty through the Pakistani tourism industry. Applying a mixed method approach, this article has attempted to uncover the role a change leader can play to help achieve the United Nations’ sustainable development goals of poverty reduction. In this study, one of the authors interviewed stakeholders of the tourism industry to find out the major drivers of the industry and (...) identify the leadership style that may prove to be effective in the said industry. In the next phase of the study, a survey method approach was used where different tourism companies and hotel chains were included for analysis. The study aimed to check employee’s perception of change leadership and its impact on their resilience and ultimately the sustainable organization performance of companies’ operationalizing in the sector with moderating impact of sustainable tourism attitude in times of a crisis. In total, 430 full-time workers in the tourism industry were contacted for a self-administered survey achieving a response rate of 83%. The findings of the study confirmed that in the presence of a change leader, the process of adaptation to sudden changing situations amidst financial crises, pandemic, and climatic change, becomes bearable and employees can cope with the work situations without pushing them to quit the industry. The study has a significant contribution toward a rapidly growing and focused industry, which can play a major role in the economy of any country leading toward job creation and poverty reduction. (shrink)

An area agency on aging is a public or private nonprofit organization designated by the state to address the needs and concerns of all older persons at the regional and local levels in the United States 2019). AAAs have a successful history of developing, coordinating, and implementing comprehensive networks of services and programs that enrich communities and the lives of older adults. AAAs were established through a provision of the Older Americans Act, which was signed into law by President Lyndon (...) B. Johnson. Specifically, AAAs were created with the 1973 reauthorization of the OAA. AAAs create the infrastructure to execute comprehensive long-term support services that ensure the independence of older adults. (shrink)

O presente artigo propõe refletir sobre a vivência ético-política-afetiva na comunidade. Discute-se três pontos principais: 1. Como se dá a ética, a política e os afetos em uma comunidade a partir da Filosofia de Espinosa. 2. Partindo-se da compreensão da dinâmica dos afetos como se pode compreender a liberdade e a servidão na vivência comunitária. Como a comunidade age ou não de tal forma que a liberdade ou a servidão, respectivamente, passam a ser vivenciadas no ambiente comunitário? O que poderá (...) favorecer a liberdade ou a servidão? 3. Proposta de uma ação compartilhada dos profissionais. O objetivo dessa análise é revisitar a reflexão sobre ética, política e afetos na comunidade e, a partir de Baruch de Espinosa, proporcionar uma análise que reatualize o que seja comunidade na perspectiva essa revisitação. O conceito de comunidade que esse artigo se refere diz respeito ao conjunto de pessoas que convivem no mesmo território ou no mesmo bairro e que, no quotidiano, vivenciam diversas experiências. Tem-se como reflexões principais que, mediante a compreensão da dinâmica instável dos afetos, os profissionais que ‘atuam’ em comunidades, poderão ter uma visão mais ampla sobre suas práticas e se as mesmas fomentam ou aumentam estados de servidão ou se, ao contrário, contribuem para a liberdade da comunidade e dos indivíduos. (shrink)

An area agency on aging (AAA) is a public or private nonprofit organization designated by the state to address the needs and concerns of all older persons at the regional and local levels in the United States (Administration for Community Living (ACL) 2019). AAAs have a successful history of developing, coordinating, and implementing comprehensive networks of services and programs that enrich communities and the lives of older adults. AAAs were established through a provision of the Older Americans Act (OAA 1965), (...) which was signed into law by President Lyndon B. Johnson. Specifically, AAAs were created with the 1973 reauthorization of the OAA. AAAs create the infrastructure to execute comprehensive long-term support services that ensure the independence of older adults. (shrink)

Medical billing has become so intertwined with patient care, that in order to be truly committed to the physician's telos of managing a patient's medical suffering, it is imperative that physician ought to reexamine many of the ethical considerations about billing.

The study assessed the role of childhood religiosity in adult religiosity and learning motivation in university participants. Participants were 338 university students (mean age = 20.42, SD = 1.53, 47% men) selected from Islamic (50%) and general universities (50%). The findings showed that participants from Islamic university compared to those from general universities scored higher on religious altruism among religiosity outcomes and on self-efficacy and active learning strategies among learning motivation outcomes. The hypothesized associations between childhood religiosity, religious altruism, religious (...) practice, and specific learning motivation outcomes were significant. Childhood religiosity predicted two learning motivation outcomes, self-efficacy and active learning strategies, and only religious altruism in the presence of religious practice mediated these associations. In addition, university status moderated these mediated associations with stronger indirect effects for participants from Islamic universities compared to those from general universities. (shrink)

In this article, we examined the relationship between abusive supervision and deviant workplace behavior and the moderating role of an Islamic Work Ethic. Three hundred and thirty‐six employees in different organizations (specializing in software development, medicine, law enforcement, telecommunication, pharmaceutics, and banking) across Pakistan completed our questionnaire. The results revealed that abusive supervision was positively related to deviant workplace behavior. Moreover, the moderation of an Islamic Work Ethic on the relationship between abusive supervision and deviant work behavior was confirmed. The (...) study contributed in many ways. It expanded literature by revealing a weaker relationship between abusive supervision and deviant behavior when Islamic Work Ethic (IWE) was high. It also tested the conservation of resources theory by providing a plausible reasoning of the role of IWE in employee motivation. By integrating IWE as a resource in the workplace, practitioners would learn that the proper use of resources would produce satisfied workers who would not indulge in deviant workplace behaviors. (shrink)