Various explanations are offered to explain why employees increasingly work longer hours: the combined effects of technology and globalization; people are caught up in consumerism; and the "ideal worker norm," when professionals expect themselves and others to work longer hours. In this article, we propose that the processes of employer recruitment and selection, employee self-selection, cultural socialization, and reward systems help create extended work hours cultures (EWHC) that reinforce these trends. Moreover, we argue that EWHC organizations are becoming more prevalent (...) and that organizations in which long hours have become the norm may recruit for and reinforce workaholic tendencies. Next, we offer spiritual leadership as a paradigm for organizational transformation and recovery from the negative aspects of EWHC to enhance employee wellbeing and corporate social responsibility without sacrificing profitability, revenue growth, and other indicators of financial performance. Finally, we will offer suggestions for future theory, research, and practice. (shrink)

This study investigates the differences in individuals'' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.The measures of awareness capture the extent to (...) which respondents felt that a particular action was unethical according to each of several ethical criteria. We found few differences between the two student groups on these measures, suggesting that their education had minimal effect on raising their awareness of the ethical issues in the vignettes. Indeed, overall, the graduating student''s scores were marginally lower than those of the entry-level students. However, the professionals viewed some actions as significantly less ethical than did the graduating students. (shrink)

Proceedings of the Boston Colloquium for the Philosophy of Science 1969/1972.

Meiosis is the process by which diploid germ cells divide to produce haploid gametes for sexual reproduction. The process is highly conserved in eukaryotes, however the recent availability of mouse models for meiotic recombination has revealed surprising regulatory differences between simple unicellular organisms and those with increasingly complex genomes. Moreover, in these higher eukaryotes, the intervention of physiological and sex-specific factors may also influence how meiotic recombination and progression are monitored and regulated. This review will focus on the recent studies (...) involving mouse mutants for meiosis, and will highlight important differences between traditional model systems for meiosis (such as yeast) and those involving more complex cellular, physiological and genetic criteria. BioEssays 23:996–1009, 2001. © 2001 John Wiley & Sons, Inc. (shrink)

This volume takes the first step toward building the necessary local bridges.

This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic (...) resources. We evaluate the applicability and relevance of the accounting guideline, and discuss the implications for accounting and other professions. (shrink)

Business professions are increasingly faced with the question of how to best monitor the ethical behavior of their members. Conflicts could exist between a profession's desire to self-regulate and its accountability to the public at large. This study examines how members of one profession, public accounting, evaluate the relative effectiveness of various self-regulatory and externally imposed mechanisms for promoting a climate of high ethical behavior. Specifically, the roles of independent public accountants, regulatory and rule setting agencies, and undergraduate accounting education (...) are investigated. Of 461 possible respondents, 230 questionnaires (a 49.6% response rate) indicated that the profession's own rule setting body (The American Institute of Certified Public Accountants) and the use of peer review were perceived as the most effective mechanisms, while government regulation was ranked least. Respondents also evaluated the extent to which ethics should be covered in the accounting curriculum. For every course, the CPAs believed a greater emphasis on ethics is appropriate than presently exists. Suggestions for more effectively integrating ethics into accounting courses are made. Finally, respondents were also asked whether in answering the questionnaire they used a definition of ethics as either the Professional Code of Conduct or a moral and philosphical framework for guiding beliefs. Those who viewed ethics as abiding by a professional code had more confidence in the mechanisms addressed in this study to aid the public accounting profession's ability to ensure high ethical standards of conduct. Methodological implications of this distinction for future studies in business ethics are discussed. (shrink)

In three volumes, a distinguished group of scholars from a variety of disciplines in the natural and social sciences, the humanities and the arts contribute essays in honor of Robert S. Cohen, on the occasion of his 70th birthday. The range of the essays, as well as their originality, and their critical and historical depth, pay tribute to the extraordinary scope of Professor Cohen's intellectual interests, as a scientist-philosopher and a humanist, and also to his engagement in the (...) world of social and political practice. In Science, Politics and Social Practice, (Volume II of Essays in Honor of Robert S. Cohen), an international group of scholars -- philosophers, sociologists, historians, and political scientists -- discuss issues at the cutting edge of contemporary social and political thought, and its bearing on science. Several essays discuss the relations of Marxism to science, and specifically, to the philosophies of science of Carnap and Popper, as well as Soviet Marxism, and the effects of Stalinism on Soviet science. There are also essays on the philosophy and methodology of the social sciences, on questions of method and aim in historical narrative, on the issue of cultural relativism, and more. (shrink)

Access to a deep pool of talent is essential to the success of every professional services firm. The supply of that talent is contingent upon the available rewards for the exercise of that talent, and both the existence of the potential rewards and the beliefs that individuals hold about the existence of the rewards affect the decision to remain in the field. One structural factor that may affect the judgment about whether to remain in a profession concerns promotions based on (...) the gender of the employee. In this study, we examine the “glass ceiling” within the context of the accounting profession. While advances have been made within the accounting profession to address the glass ceiling, the continued existence—and perceptions about the continued existence—of the issue exert adverse effects upon the available talent pool and may create long-term problems for the profession. In this study, we investigate glass ceiling perceptions among a large sample of female accounting professionals employed in accounting; the sample includes both public accountants, and those employed in industry accounting. Our study yields the finding of beliefs in bias-driven effects, structural effects, and cultural effects among these accounting professionals. Glass ceiling perceptions are also influenced by several demographic factors. Furthermore, accounting professionals employed by industry are more likely to report a glass ceiling within their firms than accounting professionals employed by public accounting firms. The findings are of interest to researchers who explore gender-related issues in professional service firms such as the field of accounting, and to senior members of practice who are tasked with ensuring the integrity and quality of the talent pool and the equitable distribution of rewards to employees. (shrink)

European animal disease policy seems to find its justification in a “harm to other” principle. Limiting the freedom of animal keepers—e.g., by culling their animals—is justified by the aim to prevent harm, i.e., the spreading of the disease. The picture, however, is more complicated. Both during the control of outbreaks and in the prevention of notifiable, animal diseases the government is confronted with conflicting claims of stakeholders who anticipate running a risk to be harmed by each other, and who ask (...) for government intervention. In this paper, we first argue that in a policy that aims to prevent animal diseases, the focus shifts from limiting “harm” to weighing conflicting claims with respect to “risks of harm.” Therefore, we claim that the harm principle is no longer a sufficient justification for governmental intervention in animal disease prevention. A policy that has to deal with and distribute conflicting risks of harm needs additional value assumptions that guide this process of assessment and distribution. We show that currently, policies are based on assumptions that are mainly economic considerations. In order to show the limitations of these considerations, we use the interests and position of keepers of backyard animals as an example. Based on the problems they faced during and after the recent outbreaks, we defend the thesis that in order to develop a sustainable animal disease policy other than economic assumptions need to be taken into account. (shrink)

In this paper, we present and defend the theoretical framework of an empirical model to describe people’s fundamental moral attitudes (FMAs) to animals, the stratification of FMAs in society and the role of FMAs in judgment on the culling of healthy animals in an animal disease epidemic. We used philosophical animal ethics theories to understand the moral basis of FMA convictions. Moreover, these theories provide us with a moral language for communication between animal ethics, FMAs, and public debates. We defend (...) that FMA is a two-layered concept. The first layer consists of deeply felt convictions about animals. The second layer consists of convictions derived from the first layer to serve as arguments in a debate on animal issues. In a debate, the latter convictions are variable, depending on the animal issue in a specific context, time, and place. This variability facilitates finding common ground in an animal issue between actors with opposing convictions. (shrink)

A collection of essays by friends, students, and colleagues on Max Wartofsky's 65th birthday. Reflecting Wartofsky's own interests, topics discussed in this text range from the arts and sciences, to ethics and history, from the Enlightenment, through the 19th century to the present day.

Conversations with patients and families about the allow-natural-death (AND) order, along with the standard do-not-resuscitate (DNR) order during end-of-life (EOL) decision-making, may create engagement and understanding while promoting care that can be defended using enduring notions of autonomy, beneficence, and professional duty. Ethical, legal, and pragmatic issues surrounding EOL care decision-making seem to suggest discussion of AND orders as one strategy clinicians could consider at the individual practice level and at institutional levels. A discussion of AND orders, along with traditional (...) DNR orders is presented. This is followed by argument and counter-argument focused on ethical, legal, and practical issues germane to EOL care decision-making associated with use of AND orders. (shrink)

This third volume of Boston Studies in the Philosophy of Science contains papers which are based upon Colloquia from 1964 to 1966. In most cases, they have been substantially modified subsequent to presentation and discussion. Once again we publish work which goes beyond technical analysis of scientific theories and explanations in order to include philo sophical reflections upon the history of science and also upon the still problematic interactions between metaphysics and science. The philo sophical history of scientific ideas has (...) increasingly been recognized as part of the philosophy of science, and likewise the cultural context of the genesis of such ideas. There is no school or attitude to be taken as de fining the scope or criteria of our Colloquium, and so we seek to under stand both analytic and historical aspects of science. This volume, as the previous two, constitutes a substantial part of our final report to the U. S. National Science Foundation, which has continued its support of the Boston Colloquium for the Philosophy of Science by a grant to Boston University. That report will be concluded by a subse quent volume of these Studies. It is a pleasure to record our thanks to the Foundation for its confidence and funds. We dedicate this book to the memory of Norwood Russell Hanson. During this academic year of 1966-67, this beloved and distinguished American philosopher participated in our Colloquium, and he did so before. (shrink)