The Sarbanes–Oxley Act of 2002 requires audit committees of public companies’ boards of directors to install an anonymous reporting channel to assist in deterring and detecting accounting fraud and control weaknesses. While it is generally accepted that the availability of such a reporting channel may reduce the reporting cost of the observer of a questionable act, there is concern that the addition of such a channel may decrease the overall effectiveness compared to a system employing only non-anonymous reporting options. The (...) rationale underlying this concern involves the would-be reporter’s likelihood of reporting, the seriousness with which the organization treats an anonymous report, and the organization’s ability to thoroughly follow-up the report. Thus, we explore the extent to which the availability of an anonymous reporting channel influences intended use of non-anonymous reporting channels. Further, in response to Sarbanes–Oxley and the environment of financial scandals that led to its passage, many firms are strengthening their internal audit departments, and providing them with greater independence from upper management’s direct control. Accordingly, our examination tests whether the intended use of the internal audit department as an internal reporting channel is greater when the internal audit department is of “high” versus “low” quality. Finally, the study investigates intended reporting behavior across three different cases (e.g., settings). Results show that the existence of an anonymous channel does reduce the likelihood of reporting to non-anonymous channels, that generally the internal audit department quality does not affect reporting to non-anonymous channels, and that case-setting affects the type of channel to be used. Implications from the study are discussed. (shrink)

Since its founding in 1943, Medievalia et Humanistica has won worldwide recognition as the first scholarly publication in America to devote itself entirely to medieval and Renaissance studies. Since 1970, a new series, sponsored by the Modern Language Association of America and edited by an international board of distinguished scholars and critics, has published interdisciplinary articles. In yearly hardbound volumes, the new series publishes significant scholarship, criticism, and reviews treating all facets of medieval and Renaissance culture: history, art, literature, music, (...) science, law, economics, and philosophy. (shrink)

Background This study introduces an empirical approach for studying the role of prudence in physician treatment of end-of-life (EOL) decision making.Methods A mixed-methods analysis of transcripts from 88 simulated patient encounters in a multicenter study on EOL decision making. Physicians in internal medicine, emergency medicine, and critical care medicine were asked to evaluate a decompensating, end-stage cancer patient. Transcripts of the encounters were coded for actor, action, and content to capture the concept of Aristotelian prudence, and then quantitatively and qualitatively (...) analyzed to identify actions associated with preference-concordant treatment.Results Focusing on codes that describe characteristics of physician-patient interaction, the code for physicians restating patient preferences was associated with avoiding intubation. Multiple codes were associated with secondary measures of preference-concordant treatment.Conclusions Prudent actions can be identified empirically, and research focused on the virtue of prudence may provide a new avenue for assessment and training in EOL care. (shrink)

Theories of discourse bring to realism new ideas about how knowledge develops and how representations of reality are influenced. We gain an understanding of the conceptual aspect of social life and the processes by which meaning is produced. This collection reflects the growing interest realist critics have shown towards forms of discourse theory and deconstruction. The diverse range of contributions address such issues as the work of Derrida and deconstruction, discourse theory, Eurocentrism and poststructuralism. What unites all of the contributions (...) is a sense that it is essential to provide a realist alternative to the hitherto dominance of social constructionism, hermeneutics and postmodernism, over many of the issues discussed. By developing a realist perspective the different authors attempt to embed discourse within the structured nature of the reality of the world. Realism can situate language, discourse and ideology within context specific, or 'causally efficacious' circumstances. Realism can help to uncover issues of power, representation, and subjectivity and how discursive and other social practices produce real effects. This can help us understand the manner in which social structures are reproduced through various forms of ideology and discourse. And by knowing this, we can start to address questions concerning human emancipation and how the world is to be transformed. (shrink)

Topics covered in Discrete Mathematics have become essential tools in many areas of studies in recent years. This is primarily due to the revolution in technology, communications, and cyber security. The book treats major themes in a typical introductory modern Discrete Mathematics course: Propositional and predicate logic, proof techniques, set theory (including Boolean algebra, functions and relations), introduction to number theory, combinatorics and graph theory. An accessible, precise, and comprehensive approach is adopted in the treatment of each topic. The ability (...) of abstract thinking and the art of writing valid arguments are emphasized through detailed proof of (almost) every result. Developing the ability to think abstractly and roguishly is key in any areas of science, information technology and engineering. Every result presented in the book is followed by examples and applications to consolidate its comprehension. The hope is that the reader ends up developing both the abstract reasoning as well as acquiring practical skills. All efforts are made to write the book at a level accessible to first-year students and to present each topic in a way that facilitates self-directed learning. Each chapter starts with basic concepts of the subject at hand and progresses gradually to cover more ground on the subject. Chapters are divided into sections and subsections to facilitate readings. Each section ends with its own carefully chosen set of practice exercises to reenforce comprehension and to challenge and stimulate readers. As an introduction to Discrete Mathematics, the book is written with the smallest set of prerequisites possible. Familiarity with basic mathematical concepts (usually acquired in high school) is sufficient for most chapters. However, some mathematical maturity comes in handy to grasp some harder concepts presented in the book. (shrink)

In this paper, I will first add some thoughts on Cambron-Goulet and Côté-Remy’s analysis of the tension in Plotinus’ and Porphyry’s philosophy between the concept of the soul as genderless and the conceptual link between the soul becoming vicious and the soul becoming effeminate. I will argue that—despite of the emancipatory impulses in their philosophies—both Plotinus and Porphyry stick to conceptual connections which are constitutive for patriarchic discourses, especially to the conceptual link between being human, being male and being rational (...) which makes women “the other.” In the second part of my paper, I will discuss the question of whether the emphasis Plotinus and Porphyry put on the universal nature of the soul helps to explain why they suppress the hierarchy between souls born in male bodies and souls born in female bodies which Plato develops in the Timaeus. I will argue that there is nothing in Plotinus’ conception of the universal nature of soul which principally excludes a hierarchy between the souls of men and the souls of women, so that his emphasis of the universal nature of soul cannot explain his passing over the hierarchy of Plato’s Timaeus. (shrink)

Whenever the name Edmund Husserl appears in the context of nursing research, what correctly comes to mind is the phenomenological approach to qualitative methodology. Husserl is not only considered the founder of phenomenology, but his broad concept development also contributed to the demise of positivism and inspired fruitful approaches to the social sciences. In this spirit of inspiration, it must be expressed that Husserl's theory of wholes and parts, and particularly his differentiation of parts into ‘pieces’ and ‘moments’, is very (...) helpful in guiding the selection of research methods across the board in nursing science. The purpose of this paper is to highlight a frame of reference for nursing researchers to use in examining the essential nature of that which is being studied. This frame of reference is the Husserlian philosophy of ‘pieces’ and ‘moments’ in relation to the whole. ‘Pieces’ are independent parts of the whole that are subject to isolability in study, whereas ‘moments’ are nonindependent parts, which cannot be detached, presented, or studied apart from the whole. The intent is to propose this frame of reference as a philosophical base from which nursing researchers may better select among paradigms and methodological approaches in regard to the essential nature (‘pieces’ or ‘moments’) of that which they are researching. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Journal of the History of Philosophy 41.4 (2003) 567-568 [Access article in PDF] Georgios Varouxakis. Mill on Nationality. New York: Routledge, 2002. Pp. ix + 169. Cloth $80.00. Georgios Varouxakis is a leader in the new generation of Mill scholars, and his work is exciting and provocative. Well-versed in recent debates over nationalism, colonialism, orientalism, and racism, he aims to address rather than avoid questions about Mill's supposed imperialistic (...) and racist leanings.Although slim and rather costly, Mill on Nationality marks an important statement of Varouxakis's extensive research on Mill. It "offers a study of Mill's attitudes and pronouncements on nationality, patriotism, national character, national self-determination, and related issues, based on a great range of writings, from his major works through his innumerable journalistic articles to his voluminous correspondence. Writings that prove particularly useful and illuminating are those related to France and his constant Franco-British or Franco-English comparisons, as well as his writings on Ireland and the Irish question, the Celtic peoples more generally, India, and, last but far from least, his pronouncements on Englishness, the "English national character," and his recipes and subtle strategies aimed at its education and "improvement" (5).The book delivers. If the prose at times suggests a lightly reworked dissertation, Varouxakis does nonetheless cheerfully maul scores of commentators on Mill whose works betray a less-than-intimate familiarity with the Mill corpus—e.g., everyone from Will Kymlicka to Bhiku Parekh. Varouxakis's criticisms reflect his methodology; he aims to trounce "misinterpretation due to lack of adequate contextualization and to insufficient conversance with Mill's overall thought" (8). But as with so many champions of this approach, he plainly adores the subject of his hermeneutical efforts, who emerges as a very bright light amid the dimness of later commentary on him. Referring to a passage from Mill's Inaugural Address to the University of St. Andrews, he writes that this "is impressive indeed: the thinker who is associated (wrongly) with so-called elitism, asserts that as complex an area of policy as foreign and international policy should be under the close scrutiny of the citizens and that it is a gross dereliction of duty if citizens fail to scrutinize their country's foreign policy and international comportment using as an excuse that international law is too complicated to understand. This is a very demanding conception of citizenship and a very lofty and high-minded perception of what constitutes a good citizen and a good patriot" (125-6). That it remains a relevant one is clear—indeed, "Mill's conception of the relationship between obligations to country and obligations to mankind was close to that of [Martha] Nussbaum" (118). For both, patriotism is commendable only when it conduces "to the interests of the whole of humanity" (116).As for racism, one of the most explosive issues in Mill studies, Varouxakis helpfully urges that discussions "about national and... cultural characteristics were, in Victorian Britain, inextricably associated with discussions about 'race,' and the term, 'race,' was often substituted for nation, nationhood, or national character" (39). Mill often used the term "race" in a loose way, discussing national characteristics "without reference as to whether they were biologically inherited or simply cultural traits occurring in these groups" (41). Moreover, "while accepting vaguely that racial origin is one of the factors influencing the formation of national character, Mill went further to establish that racial predisposition in itself could prove nothing and was liable to be modified out of any recognition through the agency of circumstances such as institutions, historical accidents and human effort" (43). In fact, for all his criticisms of the historical naiveté of the Enlightenment, Mill, in such mature works as The Subjection of Women, offered "not only a theoretical rejection of biological determinism, but also... an unequivocal belief in the malleability of human nature and therefore in the improvability of the character of various nations" (47).To be sure, disturbing questions remain. Although Mill "made strenuous efforts during the last three decades of his life to depreciate the importance of physical factors in the formation... (shrink)

Henry Sidgwick shared many of the feminist concerns of John Stuart Mill and was an active reformer in the cause of higher education for women, but his feminism has never received the attention it deserves and he has in recent times been criticized for promulgating a masculinist epistemology. This essay is a prolegomenon to a comprehensive account of Sidgwick's feminism, briefly setting out various elements of his views on epistemology, equality, gender, and sexuality in order to provide some initial sense (...) of how he carried on and developed the Millian project. (shrink)

This paper develops a media theoretical extension of the communicative view on corporate social responsibility by elaborating on the characteristics of network societies, arguing that new media increase the speed and connectivity, and lead to higher plurality and the potential polarization of reality constructions. We discuss the implications for corporate social responsibility of becoming more polyphonic and sketch the contours of “communicative legitimacy.” Finally, we present this special issue and develop some questions for future research.

The phosphorelay of Bacillus subtilis, a kinase cascade that activates master regulator Spo0A ∼ P in response to starvation signals, is the core of a large network controlling the cell's decision to differentiate into sporulation and other phenotypes. This article reviews recent advances in understanding the origins and purposes of the complex dynamical behavior of the phosphorelay, which pulses with peaks of activity coordinated with the cell cycle. The transient imbalance in the expression of two critical genes caused by their (...) strategic placement at opposing ends of the chromosome proved to be the key for this pulsed behavior. Feedback control loops in the phosphorelay use these pulses to implement a timer mechanism, which creates several windows of opportunity for phenotypic transitions over multiple generations. This strategy allows the cell to coordinate multiple differentiation programs in a decision process that fosters phenotypic diversity and adapts to current conditions. (shrink)

To attribute confusion to someone is to take up a paternalistic stance in evaluating his reasoning.

Stakeholder theory is widely recognized as a management theory, yet very little research has considered its implications for individual managerial decision-making. In the two studies reported here, we used stakeholder theory to examine managerial decisions about balancing stakeholder interests. Results of Study 1 suggest that indivisible resources and unequal levels of stakeholder saliency constrain managers’ efforts to balance stakeholder interests. Resource divisibility also influenced whether managers used a within-decision or an across-decision approach to balance stakeholder interests. In Study 2 we (...) examined instrumental and normative implications of these two approaches. We conclude by considering the contributions of this research. (shrink)

The point of Hegel's dissatisfaction with Kant -- Rethinking Peirce's fallibilism -- Pragmatism's future : a touch of prophecy.

This book offers the first comprehensive collection of essays on the key concepts of Kitaro Nishida (1870-1945), the father of modern Japanese philosophy and founder of the Kyoto School. The essays analyze several of the major philosophical concepts in Nishida, including pure experience, absolute will, place, and acting intuition. They examine the meaning and positioning of Nishida’s philosophy in the history of philosophy, as well as in the contemporary world, and discuss the relevance of his philosophy in the present context. (...) The book next looks at the significance of Nishida’s philosophy in the wider contexts of science, arts, and religion. The book includes a glossary of key terms that have been translated in a unified manner throughout the volume. (shrink)

Stakeholder theory is widely recognized as a management theory, yet very little research has considered its implications for individual managerial decision-making. In the two studies reported here, we used stakeholder theory to examine managerial decisions about balancing stakeholder interests. Results of Study 1 suggest that indivisible resources and unequal levels of stakeholder saliency constrain managers’ efforts to balance stakeholder interests. Resource divisibility also influenced whether managers used a within-decision or an across-decision approach to balance stakeholder interests. In Study 2 we (...) examined instrumental and normative implications of these two approaches. We conclude by considering the contributions of this research. (shrink)

We discuss two models of virtue cultivation that are present throughout the Republic: the self-mastery model and the harmony model. Schultz (2013) discusses them at length in her recent book, Plato’s Socrates as Narrator: A Philosophical Muse. We bring this Socratic distinction into conversation with two modes of intentional regulation strategies articulated by James J. Gross. These strategies are expressive suppression and cognitive reappraisal. We argue that that the Socratic distinction helps us see the value in cognitive reappraisal and (...) that the contemporary neurological research supports the wide range of attitudes toward the value of emotional experience that mirror those found in the Republic. (shrink)

There is a growing body of empirical evidence which shows that infants and non-human primates have the ability to represent the mental states of other agents, i.e. that they possess a Theory of Mind. We will argue that this evidence also suggests that infants and non-human primates possess the concept of truth, which, as we will explain, is good news for primitivists about truth. First, we will offer a brief overview of alethic primitivism, focusing on Jamin Asay’s conceptual version of (...) the view. Next, we will survey relevant work on Theory of Mind which indicates that children younger than two and non-human primates are able to attribute false beliefs. Then, we will bring these false-belief data to bear on Asay’s form of primitivism, arguing that the data support two of the four distinctive theses of this view and offering some remarks about the empirical evaluability of the two remaining theses. We hope that our discussion will help to bridge the gap between psychological and philosophical inquiry and that it will encourage further empirical research on the cognitive significance of the concept of truth for humans and other thinking creatures. (shrink)

Belief storage is often modeled as having the structure of a single, unified web. This model of belief storage is attractive and widely assumed because it appears to provide an explanation of the flexibility of cognition and the complicated dynamics of belief revision. However, when one scrutinizes human cognition, one finds strong evidence against a unified web of belief and for a fragmented model of belief storage. Using the best available evidence from cognitive science, we develop this fragmented model into (...) a nascent theory of the cognitive architecture of belief storage. (shrink)

While it is generally agreed that companies need to manage their relationships with their stakeholders, the way in which they choose to do so varies considerably. In this paper, it is argued that when companies want to communicate with stakeholders about their CSR initiatives, they need to involve those stakeholders in a two-way communication process, defined as an ongoing iterative sense-giving and sense-making process. The paper also argues that companies need to communicate through carefully crafted and increasingly sophisticated processes. Three (...) CSR communication strategies are developed. Based on empirical illustrations and prior research, the authors argue that managers need to move from ‘informing’ and ‘responding’ to ‘involving’ stakeholders in CSR communication itself. They conclude that managers need to expand the role of stakeholders in corporate CSR communication processes if they want to improve their efforts to build legitimacy, a positive reputation and lasting stakeholder relationships. (shrink)

The American Institute of Certified Public Accountants (AICPA) is responsible for the Code of Professional Conduct that governs the actions of CPAs. In 1988, the Code was revised by the AICPA, but a number of issues still remain unresolved or confounded by the new Code. These issues are examined in light of the profession''s stated commitment to the public good, a commitment that is discussed at length in the new Code.Specifically, this paper reviews the following issues: (1) client confidentiality and (...) whistleblowing, (2) limited liability, and (3) auditor independence. We argue that, in each of these areas, the AICPA promotes a position that is potentially harmful to the public good. (shrink)

Modern social orders are legitimized by the ideal of freedom. Most conceptions of this ideal are theorized against the backdrop of nature understood as governed by its own laws beyond the realm of the social. However, such an understanding of nature is now being challenged by the ‘Anthropocene’ hypothesis. This article investigates the consequences of this hypothesis for freedom as an ideal legitimizing social order. We begin by discussing the conception of legitimation, after which we examine three classical notions of (...) freedom (developed by Hobbes, Kant, and Hegel), in light of the Anthropocene. Following our claim that these notions all have severe weaknesses in view of the Anthropocene, we argue that modern social orders are facing a new legitimation crisis. Such a crisis, we suggest, involves a ‘brutalization of social conflicts’, which under the conditions of the Anthropocene assumes the form of geo-social conflict. (shrink)

Personal and social norms are well-established predictors of proenvironmental behavior, and past research often discusses the motivational properties of different norms. However, less research has examined how individuals feel after conforming to, or deviating from, a norm. We suggest that emotions may function as norm enforcement tools that reward conformity and punish deviance. As a starting point, we outline the emotions that individuals may experience when conforming to, or deviating from, different norms (i.e., personal norms, descriptive social norms, injunctive social (...) norms), and how these emotions can influence proenvironmental behavior. More research is needed to clarify how emotions facilitate, and possibly mediate, the influence of norms on proenvironmental behavior. (shrink)

Jane Addams's early attempt to empower the people with information.

While it is generally agreed that companies need to manage their relationships with their stakeholders, the way in which they choose to do so varies considerably. In this paper, it is argued that when companies want to communicate with stakeholders about their CSR initiatives, they need to involve those stakeholders in a two-way communication process, defined as an ongoing iterative sense-giving and sense-making process. The paper also argues that companies need to communicate through carefully crafted and increasingly sophisticated processes. Three (...) CSR communication strategies are developed. Based on empirical illustrations and prior research, the authors argue that managers need to move from ‘informing’ and ‘responding’ to ‘involving’ stakeholders in CSR communication itself. They conclude that managers need to expand the role of stakeholders in corporate CSR communication processes if they want to improve their efforts to build legitimacy, a positive reputation and lasting stakeholder relationships. (shrink)

One of the greatest revolutions in mathematics occurred when Georg Cantor (1845-1918) promulgated his theory of transfinite sets.