Finance ethics have drawn increasing attention from both government regulators and academic researchers. This paper addresses the issue of insider trading ethics. Previous studies on insider trading ethics have failed to provide convincing arguments and consistent results. In particular, the arguments against insider trading are based primarily on moral and philosophical grounds and lack empirical rigor. This study intends to establish and examine the relationship between the ethical issue and economic issue of insider trading. We argue that the ethics of (...) insider trading is in essence an economic rather than a moral issue. It is so far not clear to what extent insider trading may increase or decrease shareholders wealth. Until then, we must take care to avoid over-regulating insider trading. (shrink)

Recent scandals at Enron, WorldCom and Global Crossing have put the ethical spotlight on corporate malfeasance as never before. However, these are the situations in which management knew that they made the wrong choice. As professor Joseph Badaracco of Harvard Business School points out, the real ethical dilemmas arise when people must choose between right and right — where both choices can be justified, yet one must be chosen over the other. Whether or not to reprice stock options represents one (...) such ethical dilemma. Repricing can help exodus of talented employees and motivate them to improve firm performance. However, it alienates shareholders and other workers of the company who are left unprotected from the adverse economic consequences of a stock price decline.In this paper we examine the ethics and the economics of stock option repricing. We find that repricing runs counter to two key tenets of business ethics — distributive justice and ordinary decency. To examine the economics of repricing, we draw upon agency theory to identify situations where repricing has the potential to benefit shareholders. However, a survey of empirical research reveals that these benefits do not translate into reality. Repricing does not improve employee retention or firm performance. In addition, managers benefit by opportunistically timing the repricing. Due to weaknesses in corporate governance such as lack of independence and conflicts of interest, the current repricing practice seems to be at odds with the objective of shareholder wealth maximization, and at a more fundamental level, a violation of board's fiduciary duty to shareholders. We offer suggestions that mitigate the ethically undesirable effects of repricing in the wider context of prevailing corporate governance and regulatory environment. We believe that these suggestions, if properly implemented, can transform repricing from a greed-inspired evil to a valuable compensation tool to retain employees, boost their morale, and enhance stockholder wealth. (shrink)

Illness -- Loneliness -- Violation -- Love.

"Le païen et le laïcard applaudissent le Traité d'athéologie, le catholique s'émerveille d'un retour au sacré amorcé dans Cosmos [...], à l'instar du royaliste qui communie de concert avec le mélenchoniste au retour du programme commun demandé avec force par le philosophe populaire ; un juif peut se rassurer de le voir vanter Israël tandis qu'un propalestinien saluera sa condamnation des "vengeances" israéliennes! [...] Cet engouement généralisé, ou quasi, ne s'explique pas autrement que par le génie instinctif qu'Onfray possède de (...) la technique médiatique - principalement pulsionnelle et propice à donner au peuple ce qu'il réclame [...]" Si les élites se contentent de "croire" au très médiatique philosophe Onfray, Rémi Lélian nous rappelle qu'en matière de pensée, il ne saurait exister aucune complaisance. Et de juger sur pièces "l'oeuvre" en question. Pour un constat accablant et sans appel. (shrink)

The psychological and neurobiological processes underlying moral judgement have been the focus of many recent empirical studies1–11. Of central interest is whether emotions play a causal role in moral judgement, and, in parallel, how emotion-related areas of the brain contribute to moral judgement. Here we show that six patients with focal bilateral damage to the ventromedial prefrontal cortex (VMPC), a brain region necessary for the normal generation of emotions and, in particular, social emotions12–14, produce an abnor- mally ‘utilitarian’ pattern of (...) judgements on moral dilemmas that pit compelling considerations of aggregate welfare against highly emotionally aversive behaviours (for example, having to sacrifice one person’s life to save a number of other lives)7,8. In contrast, the VMPC patients’ judgements were normal in other classes of moral dilemmas. These findings indicate that, for a selective set of moral dilemmas, the VMPC is critical for normal judgements of right and wrong. The findings support a necessary role for emotion in the generation of those judgements. (shrink)

Mind perception entails ascribing mental capacities to other entities, whereas moral judgment entails labeling entities as good or bad or actions as right or wrong. We suggest that mind perception is the essence of moral judgment. In particular, we suggest that moral judgment is rooted in a cognitive template of two perceived minds—a moral dyad of an intentional agent and a suffering moral patient. Diverse lines of research support dyadic morality. First, perceptions of mind are linked to moral judgments: dimensions (...) of mind perception (agency and experience) map onto moral types (agents and patients), and deficits of mind perception correspond to difficulties with moral judgment. Second, not only are moral judgments sensitive to perceived agency and experience, but all moral transgressions are fundamentally understood as agency plus experienced suffering—that is, interpersonal harm—even ostensibly harmless acts such as purity violations. Third, dyadic morality uniquely accounts for the phenomena of dyadic completion (seeing agents in response to patients, and vice versa), and moral typecasting (characterizing others as either moral agents or moral patients). Discussion also explores how mind perception can unify morality across explanatory levels, how a dyadic template of morality may be developmentally acquired, and future directions. (shrink)

This thesis addresses one of the central questions in political philosophy, the question of political obligation why people have a duty to support the political institutions of their countries. The traditional and dominant answer to this question is voluntarism, which claims that people have such a duty because they have consented to the ruling of their states. The thesis systematically refutes this voluntarist approach, criticizes some of today's leading non-voluntarist alternatives to the voluntarist one, and advances a new way of (...) looking at the problem, which is derived from a transcendental argument. (shrink)

As a general concept, aesthetic education and art education are connected; to a certain extent, the two can be taken as one or two sides of the same coin. However, the specific questions involved are how they are connected and how to connect them in teaching practice. To answer these questions, I define aesthetic education as more general and theoretical and define art education as less general and more practical, that is, teaching students to read art works. Exploring the answers (...) to the first question, this essay offers an examination of an important aesthetic concept in Chinese art theory, inscape, and relates it to the teaching of how to read Chinese landscape painting. On the one hand, this aesthetic concept... (shrink)

Name der Zeitschrift: Semiotica Jahrgang: 2018 Heft: 221 Seiten: 199-218.

This article aims to help readers to learn about health care related cultural and religious beliefs and spiritual needs in Chinese communities. The recall diary of a severe acute respiratory syndrome (SARS)-infected intern working in Hoping Hospital in Taiwan during the 2003 SARS epidemic is presented and used to assist in understanding one patient’s spiritual activities when personally confronted with this newly emerging infectious disease. The article also gives an overview of the 2003 SARS epidemic in Taiwan, and discusses people’s (...) general perceptions towards infectious diseases, their coping strategies concerning disease, and their spiritual beliefs, the psychological impact of the 2003 SARS outbreak in Chinese communities, Chinese myths about infectious disease, and the religious activities of a SARS-infected intern in Taiwan. Recommendations are given on how to achieve quality holistic nursing care. (shrink)

Around the world, private and public organizations use software called legal expert systems to compute taxes. This software must comply with the laws they are designed to implement. As such, a bug or an error in a program that leads to tax miscalculations can have heavy legal and democratic consequences. However, increasing evidence suggests that some legal expert systems may not comply with the law. Moreover, traditional software development processes mean that legal expert systems are difficult to adapt to the (...) continuous flow of new legislation. To prevent further software decay and to reconcile these systems with the growing demand for algorithmic transparency, we argue that there is a need for a new development process for legal expert systems. This new system must be built to comply with the law, in particular the GDPR. It must also respect democratic transparency. For these reasons, we present a solution built by lawyers and computer scientists: C atala, a new programming language coupled with a pair programming development process. (shrink)

Ordinary people often make moral judgments that are consistent with philosophical principles and legal distinctions. For example, they judge killing as worse than letting die, and harm caused as a necessary means to a greater good as worse than harm caused as a side-effect (Cushman, Young, & Hauser, 2006). Are these patterns of judgment produced by mechanisms specific to the moral domain, or do they derive from other psychological domains? We show that the action/omission and means/side-effect distinctions affect nonmoral representations (...) and provide evidence that their role in moral judgment is mediated by these nonmoral psychological representations. Specifically, the action/omission distinction affects moral judgment primarily via causal attribution, while the means/side-effect distinction affects moral judgment via intentional attribution. We suggest that many of the specific patterns evident in our moral judgments in fact derive from nonmoral psychological mechanisms, and especially from the processes of causal and intentional attribution. (shrink)

This paper argues that in daycare centres in France, where children are cared for from four months to age three, the competence of female staff members is usually denied and unvalued vis à vis the expert opinions. The paper highlights empirical research on early childhood and gender, providing pragmatic access to children's languages of desire, a language mostly ignored. Incorporating the ideas of Foucault, Deleuze and Guattari, the paper draws upon the conceptualization of Fernand Deligny who took care of autistic (...) children in mapping what he called ‘lines of wandering’, an idea that shows how desire can become accessible. In the present ‘society of control’ which Deleuze analyses and which coexists with Foucault's discipline and biopower, such lines of flight enable the emergence of a new narrative for young children's desire, and for the competence of the female staff members in their departure from the highway of normalization. (shrink)

When we judge an action as morally right or wrong, we rely on our capacity to infer the actor's mental states. Here, we test the hypothesis that the right temporoparietal junction, an area involved in mental state reasoning, is necessary for making moral judgments. In two experiments, we used transcranial magnetic stimulation to disrupt neural activity in the RTPJ transiently before moral judgment and during moral judgment. In both experiments, TMS to the RTPJ led participants to rely less on the (...) actor's mental states. A particularly striking effect occurred for attempted harms : Relative to TMS to a control site, TMS to the RTPJ caused participants to judge attempted harms as less morally forbidden and more morally permissible. Thus, interfering with activity in the RTPJ disrupts the capacity to use mental states in moral judgment, especially in the case of attempted harms. (shrink)

This survey aimed to illustrate factors that contribute to nurses' fear when faced with a possible human-to-human avian flu pandemic and their willingness to care for patients with avian flu in Taiwan. The participants were nursing students with a lesser nursing credential who were currently enrolled in a bachelor degree program in a private university in southern Taiwan. Nearly 42% of the nurses did not think that, if there were an outbreak of avian flu, their working hospitals would have sufficient (...) infection control measures and equipment to prevent nosocomial infection in their working environment. About 57% of the nurse participants indicated that they were willing to care for patients infected with avian influenza. Nurses' fear about an unknown infectious disease, such as the H5N1 influenza virus, could easily be heightened to levels above those occurring during the 2003 severe acute respiratory syndrome outbreak in Taiwan. (shrink)

This study investigated the relationship between hospital nurses’ professional care obligation, their attitudes towards SARS infection control measures, whether they had ever cared for SARS patients, their current health status, selected demographic characteristics, and the time frame of the data collection (from May 6 to May 12 2003 during the SARS epidemic, and from June 17 to June 24 2003 after the SARS epidemic). The study defines 172 nurses’ willingness to provide care for SARS patients as a professional obligation regardless (...) of the nature of the disease. A conceptual model was developed and tested using ordinal logistic regression modelling. The findings showed that nurses’ levels of agreement with general SARS infection control measures and the lack of necessity for quarantining health care workers who provided care for SARS patients were statistically significant predicators of the nurses’ fulfilling of their professional care obligation. Suggestions and study limitations are discussed. (shrink)

为展示中国当代文艺学理论的总体实力和水平，集中体现当代中国文艺理论家的理论观点，供读者学习、研究，我社策划出版一套丛书，内容为中国当代文艺学大家的代表性理论思想及研究文章，以期对文艺学思想的创造性成果 进行总结，对文艺学的理论价值进行建构。本丛书共十册，拟于2019年整套推出。选定人员也是在这方面有突出成就的专家、学者，有钱谷融、童庆炳、徐中玉、钱中文、王元骧、陆贵山、李衍柱、孙绍振、刘再复和陈伯海 10人。.

��Is moral judgment accomplished by intuition or conscious reasoning? An answer demands a detailed account of the moral principles in question. We investigated three principles that guide moral judgments: (a) Harm caused by action is worse than harm caused by omission, (b) harm intended as the means to a goal is worse than harm foreseen as the side effect of a goal, and (c) harm involving physical contact with the victim is worse than harm involving no physical contact. Asking whether (...) these principles are invoked to explain moral judgments, we found that subjects generally appealed to the first and third principles in their justifications, but not to the second. This finding has significance for methods and theories of moral psychology: The moral principles used in judgment must be directly compared with those articulated in justification, and doing so shows that some moral principles are available to conscious reasoning whereas others are not. (shrink)

This paper argues that in daycare centres in France, where children are cared for from four months to age three, the competence of female staff members is usually denied and unvalued vis à vis the expert opinions. The paper highlights empirical research on early childhood and gender, providing pragmatic access to children's languages of desire, a language mostly ignored. Incorporating the ideas of Foucault, Deleuze and Guattari, the paper draws upon the conceptualization of Fernand Deligny who took care of autistic (...) children in mapping what he called ‘lines of wandering’, an idea that shows how desire can become accessible. In the present ‘society of control’ which Deleuze analyses and which coexists with Foucault's discipline and biopower, such lines of flight enable the emergence of a new narrative for young children's desire, and for the competence of the female staff members in their departure from the highway of normalization. (shrink)

When we evaluate moral agents, we consider many factors, including whether the agent acted freely, or under duress or coercion. In turn, moral evaluations have been shown to influence our (non-moral) evaluations of these same factors. For example, when we judge an agent to have acted immorally, we are subsequently more likely to judge the agent to have acted freely, not under force. Here, we investigate the cognitive signatures of this effect in interpersonal situations, in which one agent (“forcer”) forces (...) another agent (“forcee”) to act either immorally or morally. The structure of this relationship allowed us to ask questions about both the “forcer” and the “forcee.” Paradoxically, participants judged that the “forcer” forced the “forcee” to act immorally (i.e. X forced Y), but that the “forcee” was not forced to act immorally (i.e. Y was not forced by X). This pattern obtained only for human agents who acted intentionally. Directly changing participants’ focus from one agent to another (forcer vs. forcee) also changed the target of moral evaluation and therefore force attributions. The full pattern of judgments may provide a window into motivated moral reasoning and focusing bias more generally; participants may have been motivated to attribute greater force to the immoral forcer and greater freedom to the immoral forcee. (shrink)

Studies of normal individuals reveal an asymmetry in the folk concept of intentional action: an action is more likely to be thought of as intentional when it is morally bad than when it is morally good. One interpretation of these results comes from the hypothesis that emotion plays a critical mediating role in the relationship between an action’s moral status and its intentional status. According to this hypothesis, the negative emotional response triggered by a morally bad action drives the attribution (...) of intent to the actor, or the judgment that the actor acted intentionally. We test this hypothesis by presenting cases of morally bad and morally good action to seven individuals with deficits in emotional processing resulting from damage to the ventromedial prefrontal cortex (VMPC). If normal emotional processing is necessary for the observed asymmetry, then individuals with VMPC lesions should show no asymmetry. Our results provide no support for this hypothesis: like normal individuals, those with VMPC lesions showed the same asymmetry, tending to judge that an action was intentional when it was morally bad but not when it was morally good. Based on this finding, we suggest that normal emotional processing is not responsible for the observed asymmetry of intentional attributions and thus does not mediate the relationship between an action’s moral status and its intentional status. (shrink)

In order to care ethically nurses need to care holistically; holistic care includes religious/spiritual care. This research attempted to answer the question: Do nurses have the resources to offer religious care? This article discusses only one aspect - the provision of religious care within the Taiwanese health care system. It is assumed that, if hospitals do not provide enough religious services, nurses working in these hospitals cannot be fully ethical beings or cannot respect patients’ religious needs. The relevant literature was (...) reviewed, followed by a survey study on the provision of religious facilities and services. Aspects considered are: the religions influences in and on Taiwanese society; the religious needs of patients and their families; strategies that patients use to enable them to cope with their health care problems; professional motives for attuning to patients’ religious needs; and hospital provision for meeting the religious and spiritual needs of patients. A survey of nursing executives showed differences between religious service provision in hospitals with and without a hospice ward. The practical implications for hospital management and nursing practice are discussed. (shrink)

Is the basis of criminality an act that causes harm, or an act undertaken with the belief that one will cause harm? The present study takes a cognitive neuroscience approach to investigating how information about an agent’s beliefs and an action’s conse- quences contribute to moral judgment. We build on prior devel- opmental evidence showing that these factors contribute differ- entially to the young child’s moral judgments coupled with neurobiological evidence suggesting a role for the right tem- poroparietal junction (RTPJ) (...) in belief attribution. Participants read vignettes in a 2 2 design: protagonists produced either a negative or neutral outcome based on the belief that they were causing the negative outcome (‘‘negative’’ belief) or the neutral outcome (‘‘neutral’’ belief). The RTPJ showed significant activation above baseline for all four conditions but was modulated by an interaction between belief and outcome. Specifically, the RTPJ response was highest for cases of attempted harm, where protag- onists were condemned for actions that they believed would cause harm to others, even though the harm did not occur. The results not only suggest a general role for belief attribution during moral judgment, but also add detail to our understanding of the inter- action between these processes at both the neural and behavioral levels. (shrink)

American Political Science Association Meeting, New Orleans, 1985. Belew, R. K. "E,volut,ioi1. Leariiing, and Culture: Computational Metaphors for Adaptive Algorithms? Complex Systems 4 (1990}: 11-49. Banner, J. T. The Evolution of Culture in Animals. Princeton, NJ: Princeton Univcrsitv Press. 1980.

Cross-sector relationship building is an important strategy in corporate social responsibility initiatives, and communicating cross-sector relationships on social media can help raise the visibility of collaborative relationships. A noticeable gap in the literature is how social media enables and constrains the formation patterns of cross-sector connections. To understand how businesses communicate their relationships with government agencies and nonprofits about social issues on social media, we propose a theoretical framework that centers public attention as a critical resource and considers different sectors' (...) interests in the COVID-19 issue. We tested this framework with a nationally representative sample of 1,980 organizations on Twitter. The analysis reveals that the increase in public attention to the COVID-19 issue was accompanied by a greater likelihood of cross-sector ties. Specifically, firms severely affected by COVID-19 were more likely to build ties with government agencies, and the increase in public attention also drove firms to build more ties with nonprofits, especially advocacy nonprofits. Our findings suggest managers of social media communication should observe the volatile public attention and design communicative strategies accordingly. (shrink)

Based on recordings of spontaneous speech of ethnically Chinese Singaporeans who have received an English-medium education, this is a study of the indigenized Singaporean variety of English.

A professor’s experience of attending the 17th annual Reconceptualizing Early Childhood Education (RECE) Conference on pedagogies of hope demonstrates her desire to experiment on an immanent plane. As she looks back on her past experiences of depression, working in a revolutionary psychiatric clinic, experiencing a near catatonic state, and an action research study of women in early childhood education at the precipice of an immanent plane, the reader is led on their own journey to consider deeply the differences between transcendence (...) and immanence. In the end, the author’s story of returning from a catatonic state through bodily movements and triumph in human relationships and connections demonstrates how one moves out of his or her own disconnection between mind and body. Further, the meaning in the experiences of the action research project - the phenomenon - occurs when a misrepresented group of early childhood workers discovers their own power and voice in overcoming transcended expertise. They rise in immanence like the Humpty Dumpties that needed to exchange and word their new agency, connecting in a worldwide rhizome (image of thought). Finally, the reconceptualists in early childhood education are asked to take in these experiences and play with them in order to resist transcendence and to determine their own outcome as an organization. Indo-Pacific Journal of Phenomenology , Volume 12, Special Edition May 2012. (shrink)