We report the results of a study that examines the association between gender and individuals’ intentions to report fraudulent financial reporting using non-anonymous and anonymous reporting channels. In our experimental study, we examine whether reporting intentions in response to discovering a fraudulent financial reporting act are associated with the participants’ gender, the perpetrator’s gender, and/or the interaction between the participants’ and perpetrator’s gender. We find that female participants’ reporting intentions for an anonymous channel are higher than for male participants; the (...) fraud perpetrator’s gender and the interaction with participants’ gender were not significantly associated with anonymous channel reporting intentions. Neither of the two factors nor the interaction between the two factors was associated with reporting intentions to a non- anonymous reporting channel. Results from an additional analysis indicate that male and female participants differ in the extent to which they judge the reduction in personal costs of an anonymous reporting channel compared to a non-anonymous reporting channel and that the reduction in personal costs mediates the relationship between participant gender and anonymous reporting intentions. (shrink)

CEO compensation has received much attention from both academics and regulators. However, academics have given scant attention to understanding judgments about CEO compensation by third parties such as investors. Our study contributes to the ethics literature on CEO compensation by examining whether judgments about CEO compensation are influenced by two aspects of a company’s tone at the top—social ties between the CEO and members of the Executive Compensation Committee and the CEO’s Reputation, particularly for financial reporting and disclosures. Although, stock (...) exchanges such as NASDAQ require ECC members to be independent, CEOs still may have social connections to the ECC. In addition, CEOs develop a reputation for the quality of their company’s financial reporting and disclosures. We expect both CEO Social Ties and CEO Reputation to impact say-on-pay judgments, and that fairness perceptions about the CEO compensation will mediate the relationship. We conduct an experiment to test our hypotheses. In this study, we employ a two by two experimental design where we manipulate CEO Social Ties with members of the ECC and CEO Reputation for the quality of financial reporting disclosures . Participants were MBA students who provided a say-on-pay judgment , and judgments about the fairness of the CEO’s compensation. Results indicate that CEO Social Ties affected participants’ say-on-pay judgments, which were fully mediated by their perceptions about fairness of the CEO’s compensation. Further, the CEO’s Reputation also affected participants’ say-on-pay judgments, which were fully mediated by their perceptions about fairness of the CEO’s compensation. Implications for research and public policy are presented. (shrink)

The Sarbanes–Oxley Act of 2002 requires company executives to certify financial statements and internal controls as a means of reducing fraud. Many companies have operationalized this by instituting a sub-certification process and requiring lower-level managers to sign certification statements. These lower-level organizational members are often the individuals who are aware of fraud and are in the best position to provide information on the fraudulent act. However, the sub-certification process may have the effect of reducing employees’ intentions to report wrongdoing. We (...) suggest that subordinates with knowledge of a superior who committed a fraudulent act and certified that there is no fraud will feel less personal responsibility to report the act, thus, decreasing reporting intentions. Additionally, we suggest that if the fraud is discovered subsequent to the reports being filed with the Securities and Exchange Commission, employees will perceive lower management responsiveness to investigate the fraud, which will reduce intentions to report. Using an experimental approach, we manipulate two between-participant variables: the presence or absence of sub-certification by the transgressor and the timing of fraud discovery, either before or after the reports have been filed with the SEC. We find that when sub-certification is present, perceived personal responsibility and intentions to report were diminished compared to when sub-certification is absent. Timing of the discovery of the fraudulent act did not influence perceived management responsiveness or reporting intentions. Supplemental analysis shows that personal responsibility partially mediates the relationship between sub-certification and reporting intentions. Our findings suggest that audit committees and senior executives may want to carefully consider the costs and benefits of the sub-certification process. (shrink)

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work.This work is in the public domain in (...) the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. (shrink)

Crisis demands -- Crisis narratives -- Crisis: refrain!

This collection is about how law makes meaning and how meaning makes law. Through clear methodology and substantial findings, chapters expose the deficits of 'literal' meaning and the difficulties in 'ordinary' meaning, in international legal contexts and in more immediate social ones, as well as in courtrooms. Further, chapters in this volume see the challenges to national and international commitments to all speakers sharing a common meaning.

This article examines three films made during the 1950s by Elwyn James Anthony at the psychotic clinic for children at the Maudsley Hospital that marked an important transition in the purpose and practice of visual documentation in a clinical setting: film as a research tool was transitioning from the recording of external signs as indicators of internal subjective states, to the capture of the visual flow of communication between subjects. It is a shift that had a particular impact on the (...) emergent classification of autism, a modality not yet properly separated from the broader term of psychosis, as a non-relational condition whose visual capture demonstrated a void of inter-human communicational exchange. Film was significant not only as a recording apparatus, but as a method of cutting and crafting sequences of movements into brief repetitive motifs. The filmed behaviour of children remained opaque to interpretation, a ‘finding’ that facilitated the modelling of an emergent autism as subjects who were isolated, alienated and automaton-like, inhabiting a separate temporality. The article situates this ‘second’, affectless autism, within a broader context of post-war research into gestures as a language of the body, developed largely through an intellectual network of German émigré psychoanalysts who had fled to the US and UK in the 1930s. (shrink)

This chapter contains section titled: Introduction Hume's Naturalism Hume's Skepticism The Relation between Hume's Naturalism and His Skepticism Skepticism and Naturalism after the Treatise References Further Reading.

Self-injury is a perilous and increasingly common behavior that is particularly prevalent among youth. Nonetheless, there is a deep-rooted public stigma towards people who self-injure. Consequently, people who engage in self-injury are reluctant to seek professional help or disclose their experiences to others. This article aims to combat stigma and promote help-seeking behavior by debunking the common myths surrounding self-injury in the Malaysian context. Specifically, this article aims to serve as an eye-opener for Malaysian counselors and other mental health professionals (...) to improve their multicultural knowledge, skills, and attitudes when working with those who self-injure. (shrink)

This enlightening text analyses the origins of Western complaints, prevalent in the late nineteenth century, that Japan was characterised at the time by exceptionally low standards of ‘commercial morality’, despite a major political and economic transformation. As Britain industrialised during the nineteenth century the issue of ‘commercial morality’ was increasingly debated. Concerns about standards of business ethics extended to other industrialising economies, such as the United States. Hunter examines the Japanese response to the charges levelled against Japan in this context, (...) arguing that this was shaped by a pragmatic recognition that Japan had little choice but to adapt itself to Western expectations if it was to establish its position in the global economy. The controversy and criticisms, which were at least in part stimulated by fear of Japanese competition, are important in the history of thinking on business ethics, and are of relevance for today’s industrialising economies as they attempt to establish themselves in international markets. (shrink)

Fundamentals -- Beginning-of-life issues -- Reproductive technologies -- Contraception, sterilization, and natural family planning -- End-of-life issues -- Cooperation with evil -- Respect for the body -- The ten commandments for health care professionals and patients.

The Irish writer and Nobel Prize winner, Samuel Beckett, assembled for himself a history of western philosophy during the 1930s, just at the point at which his first novel, Murphy, was coming together. The 'Philosophy Notes', together with related notes taken at that time about St. Augustine, thereafter provided Beckett with a store of knowledge, but also with phrases and images, which he took up in the major work that won him international and enduring fame, from the dramas Waiting for (...) Godot and Endgame, through to the late prose works Worstward Ho and Stirrings Still. This edition presents, for the first time, Beckett's full 'Philosophy Notes', which constitute his most extensive unpublished text. The Notes display Beckett's own interests and emphases within the history of western philosophy, from the pre-Socratic Greeks onwards, together with more familiar figures in the study of his work, such as Descartes, Leibnitz, and Geulincx. Here we see Beckett's original thoughts on all of these figures for the first time. The Notes also, tellingly and often comically, display Beckett's impatience with many aspects of philosophy, such as its anthropological or anthropomorphic bias, or the idealism of the Enlightenment and Kant. The Edition contains an extensive Introduction, outlining the origin of Beckett's Notes, his major sources and approach to them, the historical context for his view of philosophy, and the significance of Beckett's 'Philosophy Notes' within his mature writings. The many footnotes then suggest ways in which particular aspects of the philosophy narrated here by Beckett suggest fresh insights into those later writings-the images, but also the creative impulses, behind some of his most famous texts. This Edition, further, raises larger questions about, and perspectives upon, the relation between philosophy and literature in the twentieth century and beyond."--Back cover. (shrink)

In a recent book and an article, Carl Craver construes the relations between different levels of a mechanism, which he also refers to as constitutive relations, in terms of mutual manipulability (MM). Interpreted metaphysically, MM implies that inter-level relations are symmetrical. MM thus violates one of the main desiderata of scientific explanation, namely explanatory asymmetry. Parts of Craver’s writings suggest a metaphysical interpretation of MM, and Craver explicitly commits to constitutive relationships being symmetrical. The paper furthermore explores the option of (...) interpreting MM epistemologically, as a means for individuating mechanisms. It is argued that MM then is redundant. MM should therefore better be abandoned. (shrink)

I provide a theory of the metaphysical foundations of identity: an account what grounds facts of the form a=b. In particular, I defend the claim that indiscernibility grounds identity. This is typically rejected because it is viciously circular; plausible assumptions about the logic of ground entail that the fact that a=b partially grounds itself. The theory I defend is immune to this circularity.

This book challenges the World Medical Associationâ (TM)s (WMA) International Code of Ethics statement in 2004, which declared that â ~medical ethics in armed conflict is identical to medical ethics in times of peaceâ (TM). This is achieved by examining the professional, ethical, and legal conflicts in British Military healthcare practice that occur in three distinct military environments. These are (i) the battlefield, (ii) the operational environment and (iii) the non-operational environment. As this conflict is exacerbated by the need to (...) achieve Operational Effectiveness, this book also explores the dual loyalty conflict that Military Health Care Professionals (MHCPs) encounter between following military orders and professional codes of practice. The method used to challenge the WMAâ (TM)s statement and explore these conflicts is the use of real-life problem-solving vignettes, which mirror actual ethical and professional conflicts and dilemmas that may occur in the three environments. The areas of law analysed similarly reflect the difficulties that MHCPs face when caring for the sick and wounded in violent locations when under attack. In particular, the book questions whether it is right for a MHCP to owe their patients a duty of care in hostile environments. This leads on to questioning if any MHCP could be protected by combat immunity where no duty of care is owed to fellow soldiers in the battlefield. The book also questions whether the standard of care should be variable in hostile environments. It also explores the dual loyalty conflict of a wounded senior officer refusing treatment from a junior officer. In addition, it examines the difficulties of a doctor maintaining patient confidentiality when a soldier refuses treatment for a psychological injury but wishes to redeploy to the battlefield. The book successfully challenges the WMAâ (TM)s statement. It also concludes by suggesting that neither a military-focused approach nor a professional healthcare-focused approach towards military healthcare is the best way to solve the dual loyalty conflict. (shrink)

Many take Kantian ethics to founder when it comes to our duties to animals. In this paper, I advocate a novel approach to this problem. The paper is divided into three sections. In the first, I canvass various passages from Kant in order to set up the problem. In the second, I introduce a novel approach to this problem. In the third, I defend my approach from various objections. By way of preview: I advocate rejecting the premise that nonhuman animals (...) are nonrational. (shrink)

Because moral understanding involves a distinctly first-personal grasp of moral matters, there is a temptation to think of its value primarily in terms of achievements that reflect well on its possessor: the moral worth of one's action or the virtue of one's character. These explanations, I argue, do not do full justice to the importance of moral understanding in our moral lives. Of equal importance is the value of moral understanding in our relations with other moral agents. In particular, I (...) argue that an understanding of moral matters is of central importance within relations of solidarity. In addition to highlighting an overlooked aspect of moral understanding's value, this view also has important implications for what solidarity requires of those who stand in that relationship. (shrink)

Frege's picture of attitude states and attitude reports requires a notion of content that is shareable between agents, yet more fine-grained than reference. Kripke challenged this picture by giving a case on which the expressions that resist substitution in an attitude report share a candidate notion of fine-grained content. A consensus view developed which accepted Kripke's general moral and replaced the Fregean picture with an account of attitude reporting on which states are distinguished in conversation by their (private) representational properties. (...) I begin in support of the consensus by showing how a sort of de facto coordination on mental symbols is possible, even for unsophisticated agents. But I go on to argue that whenever conditions are ripe for de facto coordination on symbols, there is an inter-subjective relation that supports a fine-grained notion of content resistant to Kripke's challenge. The consensus view corresponds to a Kripke-resistant strain of the Fregean picture. (shrink)

This Element, written for researchers and students in philosophy and the behavioral sciences, reviews and critically assesses extant work on number concepts in developmental psychology and cognitive science. It has four main aims. First, it characterizes the core commitments of mainstream number cognition research, including the commitment to representationalism, the hypothesis that there exist certain number-specific cognitive systems, and the key milestones in the development of number cognition. Second, it provides a taxonomy of influential views within mainstream number cognition research, (...) along with the central challenges these views face. Third, it identifies and critically assesses a series of core philosophical assumptions often adopted by number cognition researchers. Finally, the Element articulates and defends a novel version of pluralism about number concepts. (shrink)

This study investigated effects of codes of ethics on perceptions of ethical behavior. Respondents from companies with codes of ethics (n = 465) rated role set members (top management, supervisors, peers, subordinates, self) as more ethical and felt more encouraged and supported for ethical behavior than respondents from companies without codes (n = 301). Key aspects of the organizational climate, such as supportiveness for ethical behavior, freedom to act ethically, and satisfaction with the outcome of ethical problems were impacted by (...) the presence of an ethics code. The mere presence of a code of ethics appears to have a positive impact on perceptions of ethical behavior in organizations, even when respondents cannot recall specific content of the code. (shrink)

This dissertation is an experiment: what happens if we treat proper names as anaphoric expressions on a par with pronouns? The first thing to notice is that a name's 'antecedent' can occur in a discourse prior to the one containing the name. An individual may be introduced and tagged with a name in one context, and then retrieved using the name in a later context. To allow for discourse crossing anaphora, in addition to the usual cross-sentential anaphora, a revision of (...) discourse semantics is in order. Essentially, we must countenance discourse referents that span contexts, and think of contexts, not as islands, but as nodes connected to each other by the discourse referents they share. Discourse semantics gives rise to a new notion of content determined by discourse reference rather than pure reference. In a space of contexts structured by shared discourse referents, discourse content becomes transmissable. For a piece of content may be sent from one context to another whenever the discourse referents bundled up in the content are held in common by the two contexts. The final step is to treat the cognitive state of an agent as just another kind of context, and so a potential recipient of discourse content. Discourse content is more fine-grained than traditional 'singular' content, and so is a better fit for our pretheoretic intuitions about communication and attitude reporting. This is illustrated by applying the theory to Frege's puzzle, a puzzle of Loar's about communication, Kripke's puzzle about belief, Geach's intentional identity and new breed of 'mixed' de re-de dicto sentence. (shrink)

A feminist primer for philosophers of science -- The legacy of twentieth century philosophy of science -- What feminist science studies can offer -- Challenges from every direction -- The prospects of twenty-first century philosophy of science.

Fragmentalism allows incompatible facts to constitute reality in an absolute manner, provided that they fail to obtain together. In recent years, the view has been extensively discussed, with a focus on its formalisation in model-theoretic terms. This paper focuses on three formalisations: Lipman’s approach, the subvaluationist interpretation, and a novel view that has been so far overlooked. The aim of the paper is to explore the application of these formalisations to the alethic modal case. This logical exploration will allow us (...) to study (i) cases of metaphysical incompatibility between modal facts and (ii) cases of modal dialetheias. In turn, this will enrich our understanding of the role of impossibility in the fragmentalist framework. (shrink)

An introduction to the new area of ignorance studies that examines how science produces ignorance—both actively and passively, intentionally and unintentionally. We may think of science as our foremost producer of knowledge, but for the past decade, science has also been studied as an important source of ignorance. The historian of science Robert Proctor has coined the term agnotology to refer to the study of ignorance, and much of the ignorance studied in this new area is produced by science. Whether (...) an active or passive construct, intended or unintended, this ignorance is, in Proctor's words, “made, maintained, and manipulated” by science. This volume examines forms of scientific ignorance and their consequences. A dialogue between Proctor and Peter Galison offers historical context, presenting the concerns and motivations of pioneers in the field. Essays by leading historians and philosophers of science examine the active construction of ignorance by biased design and interpretation of experiments and empirical studies, as seen in the “false advertising” by climate change deniers; the “virtuous” construction of ignorance—for example, by curtailing research on race- and gender-related cognitive differences; and ignorance as the unintended by-product of choices made in the research process, when rules, incentives, and methods encourage an emphasis on the beneficial and commercial effects of industrial chemicals, and when certain concepts and even certain groups' interests are inaccessible in a given conceptual framework. Contributors Martin Carrier, Carl F. Cranor, Peter Galison, Paul Hoyningen-Huene, Philip Kitcher, Janet Kourany, Hugh Lacey, Robert Proctor, Londa Schiebinger, Miriam Solomon, Torsten Wilholt. (shrink)

This study investigated effects of codes of ethics on perceptions of ethical behavior. Respondents from companies with codes of ethics (n = 465) rated role set members (top management, supervisors, peers, subordinates, self) as more ethical and felt more encouraged and supported for ethical behavior than respondents from companies without codes (n = 301). Key aspects of the organizational climate, such as supportiveness for ethical behavior, freedom to act ethically, and satisfaction with the outcome of ethical problems were impacted by (...) the presence of an ethics code. The mere presence of a code of ethics appears to have a positive impact on perceptions of ethical behavior in organizations, even when respondents cannot recall specific content of the code. (shrink)

This collection of contributions from both linguists and lawyers brings a pragmatic perspective to the linguistic basis for legal meaning and for finding a norm by which to decide a case. That is, it turns from notions of linguistic meaning as residing in the text, as literal meaning waiting to be dug out, to focus instead on how readers infer pragmatic meaning, and on the kinds of inferencing that characterise legal discourse.

Liberalism generally holds that legitimate political power is limited and is to be impartially exercised, only for the public good. Liberals accordingly assign political priority to maintaining certain basic liberties and equality of opportunities; they advocate an essential role for markets in economic activity, and they recognize government's crucial role in correcting market breakdowns and providing public goods. Classical liberalism and what I call “the high liberal tradition” are two main branches of liberalism. Classical liberalism evolved from the works of (...) Adam Smith and the classical utilitarian economists; its major 20th century representatives include Friedrich Hayek and Milton Friedman. The high liberal tradition developed from John Stuart Mill's works, and its major philosophical representatives in the 20th century are John Dewey and, later, John Rawls. This paper discusses the main distinguishing features of the classical and the high liberal traditions and their respective positions regarding capitalism as an economic and social system. Classical liberals, unlike high liberals, regard economic liberties and rights of private property in productive resources to be nearly as important as basic liberties. They conceive of equality of opportunity in more formal terms, and regard capitalist markets and the price system as essential not only to the allocation of production resources, but also as the fundamental criterion for the just distribution of income, wealth, and economic powers. High liberals, by contrast, regard the economic liberties as subordinate to the exercise of personal and civic liberties. They are prepared to regulate and restrict economic liberties to achieve greater equality of opportunities, reduce inequalities of economic powers, and promote a broader conception of the public good. And while high liberals endorse markets and the price system as essential to allocation of productive resources, they do not regard markets as the fundamental criterion for assessing just distributions of income, wealth, and economic powers and positions of responsibility. The paper concludes with some reflections upon the essential role that dissimilar conceptions of persons and society play in grounding the different positions on economic justice that classical and high liberals advocate. (shrink)

The allocation of scarce health care resources such as flu treatment or organs for transplant presents stark problems of distributive justice. Persad, Wertheimer, and Emanuel have recently proposed a novel system for such allocation. Their “complete lives system” incorporates several principles, including ones that prescribe saving the most lives, preserving the most life-years, and giving priority to persons between 15 and 40 years old. This paper argues that the system lacks adequate moral foundations. Persad and colleagues' defense of giving priority (...) to those between 15 and 40 leaves them open to the charge that they discriminate unfairly against children. Second, the paper contends that the complete lives system fails to provide meaningful practical guidance in central cases, since it contains no method for balancing its principles when they conflict. Finally, the paper proposes a new method for balancing principles of saving the most lives and maximizing life-years. (shrink)

In this paper, I examine global public reason as a method of justifying a global state. Ultimately, I conclude that global public reason fails to justify a global state. This is the case, because global public reason faces an unwinnable dilemma. The global public reason theorist must endorse either a hypothetical theory of consent or an actual theory of consent; if she endorses a theory of hypothetical consent, then she fails to justify her principles; and if she endorses a theory (...) of actual consent, her theory will lead to a highly unstable political system. On either side of the dilemma, global public reason faces untenable implications. Although similar criticisms have been advanced against domestic public reason, my argument is not repeating points made before me. My argument is new, in that it raises these objections specifically against global public reason, and in that it shows how, due to increased diversity of belief in the global arena, these problems are more pressing for global public reason than they are for domestic public reason. (shrink)

Is it time to take a break from feminism? In this pathbreaking book, Janet Halley reassesses the place of feminism in the law and politics of sexuality. She argues that sexuality involves deeply contested and clashing realities and interests, and that feminism helps us understand only some of them. To see crucial dimensions of sexuality that feminism does not reveal--the interests of gays and lesbians to be sure, but also those of men, and of constituencies and values beyond the (...) realm of sex and gender--we might need to take a break from feminism. Halley also invites feminism to abandon its uncritical relationship to its own power. Feminists are, in many areas of social and political life, partners in governance. To govern responsibly, even on behalf of women, Halley urges, feminists should try taking a break from their own presuppositions. Halley offers a genealogy of various feminisms and of gay, queer, and trans theories as they split from each other in the United States during the 1980s and 1990s. All these incommensurate theories, she argues, enrich thinking on the left not despite their break from each other but because of it. She concludes by examining legal cases to show how taking a break from feminism can change your very perceptions of what's at stake in a decision and liberate you to decide it anew. (shrink)

John Rawls says: “The main problem of distributive justice is the choice of a social system.” Property-owning democracy is the social system that Rawls thought best realized the requirements of his principles of justice. This article discusses Rawls’s conception of property-owning democracy and how it is related to his difference principle. I explain why Rawls thought that welfare-state capitalism could not fulfill his principles: it is mainly because of the connection he perceived between capitalism and utilitarianism.

This chapter contains section titled: Introduction A Global Distribution Principle? Problems with Globalizing the Difference Principle Conclusion Notes.

In his target article, Neil Levy (2011) challenges the standard philosophical practice of taking a person's judgments about whether someone acts morally in particular (actual or imaginary) situatio...