This educators’ introduction to semiotics describes a communications phenomenon that has permeated and influenced learner attitudes, behaviors and cognition in any learning environment but especially formal mediated learning environments. Relevant semiotic theory is meaningfully integrated into each chapter.

The Gendered Cyborg brings together material from a variety of disciplines that analyze the relationship between gender and technoscience, and the way that this relationship is represented through ideas, language and visual imagery. The book opens with key feminist articles from the history and philosophy of science. They look at the ways that modern scientific thinking has constructed oppositional dualities such as objectivity/subjectivity, human/machine, nature/science, and male/female, and how these have constrained who can engage in science/technology and how they have (...) limited our ideas of the possibilities for both humanity and science. Later sections contain readings that present key feminist theories about representation to examine how gender and technoscience are represented in areas of particular contemporary interest: the new human reproductive technologies, science fiction, film and the Internet. The readings constantly ask "Is this for women, for human beings?" Contributors: Alison Adam, Anne Balsamo, Lynda K. Bundtzen, Barbara Creed, Mary Ann Doane, Dion Farquhar, Jennifer González, Evelynn M. Hammonds, Donna Haraway, Fiona Hovenden, Luce Irigaray, Linda Janes, Gill Kirkup, Nina Lykke, Sadie Plant, Rosalind Pollack Perchesky, Londa Schiebinger, Vivian Sobchack, Deborah Lynn Steinberg, Nancy Leys Stepan, Nina Wakeford, Kathryn Woodward. (shrink)

COVID-19 often manifests with different outcomes in different patients, highlighting the complexity of the host-pathogen interactions involved in manifestations of the disease at the molecular and cellular levels. In this paper, we propose a set of postulates and a framework for systematically understanding complex molecular host-pathogen interaction networks. Specifically, we first propose four host-pathogen interaction (HPI) postulates as the basis for understanding molecular and cellular host-pathogen interactions and their relations to disease outcomes. These four postulates cover the evolutionary dispositions involved (...) in HPIs, the dynamic nature of HPI outcomes, roles that HPI components may occupy leading to such outcomes, and HPI checkpoints that are critical for specific disease outcomes. Based on these postulates, an HPI Postulate and Ontology (HPIPO) framework is proposed to apply interoperable ontologies to systematically model and represent various granular details and knowledge within the scope of the HPI postulates, in a way that will support AI-ready data standardization, sharing, integration, and analysis. As a demonstration, the HPI postulates and the HPIPO framework were applied to study COVID-19 with the Coronavirus Infectious Disease Ontology (CIDO), leading to a novel approach to rational design of drug/vaccine cocktails aimed at interrupting processes occurring at critical host-coronavirus interaction checkpoints. Furthermore, the host-coronavirus protein-protein interactions (PPIs) relevant to COVID-19 were predicted and evaluated based on prior knowledge of curated PPIs and domain-domain interactions, and how such studies can be further explored with the HPI postulates and the HPIPO framework is discussed. (shrink)

Fire is a force that links everyday human activities to some of the most powerful energetic movements of the Earth. Drawing together the energy-centred social theory of Georges Bataille, the fire-centred environmental history of Stephen Pyne, and the work of a number of ‘pyrotechnology’ scholars, the paper proposes that the generalized study of combustion is a key to contextualizing human energetic practices within a broader ‘economy’ of terrestrial and cosmic energy flows. We examine the relatively recent turn towards fossil-fuelled ‘internal (...) combustion’ in the light of a much longer human history of ‘broadcast’ burning of vegetation and of artisanal pyrotechnologies – the use of heat to transform diverse materials. A combustion-centred analysis, it is argued, brings human collective life into closer contact with the geochemical and geologic conditions of earthly existence, while also pointing to the significance of explorative, experimental and even playful dispositions towards energy and matter. (shrink)

Human cooperation is highly unusual. We live in large groups composed mostly of non-relatives. Evolutionists have proposed a number of explanations for this pattern, including cultural group selection and extensions of more general processes such as reciprocity, kin selection, and multi-level selection acting on genes. Evolutionary processes are consilient; they affect several different empirical domains, such as patterns of behavior and the proximal drivers of that behavior. In this target article, we sketch the evidence from five domains that bear on (...) the explanatory adequacy of cultural group selection and competing hypotheses to explain human cooperation. Does cultural transmission constitute an inheritance system that can evolve in a Darwinian fashion? Are the norms that underpin institutions among the cultural traits so transmitted? Do we observe sufficient variation at the level of groups of considerable size for group selection to be a plausible process? Do human groups compete, and do success and failure in competition depend upon cultural variation? Do we observe adaptations for cooperation in humans that most plausibly arose by cultural group selection? If the answer to one of these questions is “no,” then we must look to other hypotheses. We present evidence, including quantitative evidence, that the answer to all of the questions is “yes” and argue that we must take the cultural group selection hypothesis seriously. If culturally transmitted systems of rules (institutions) that limit individual deviance organize cooperation in human societies, then it is not clear that any extant alternative to cultural group selection can be a complete explanation. (shrink)

For at least two centuries most social thought has taken the earth to be the stable platform upon which dynamic social processes play out. Both climate change and the Anthropocene thesis – with their enfolding of dramatic geologic change into the space-time of social life – are now provoking social thinkers into closer engagement with earth science. After revisiting the decisive influence of the late 18th-century notion of geological formations on the idea of social formations, this introductory article turns to (...) more recent and more explicit attempts to open up the categories of social thought to a deeper understanding of earth processes. This includes attempts to consider how social and political agency is both constrained and made possible by the forces of the earth itself. It also involves efforts to think beyond existing dependencies of social worlds upon particular geological strata and to imagine alternative ‘geosocial’ futures. (shrink)

The notion of shared value presents business with a challenge: to generate social benefit and profit simultaneously. This challenge involves resolving tensions/paradoxes inherent when integrating the apparent contradictory elements of social and economic values. Unfortunately, resolving such tensions is difficult due to the habitual, automatic nature of sensemaking. This paper offers a mechanism whereby individuals can, over time, begin to overcome habitual sensemaking and potentially resolve tensions inherent in shared value. The mechanism is labeled inner knowledge creation. IKC is described (...) and its role in creating shared value for businesses is illustrated through a conceptual model. The model shows how IKC develops metacognitive capabilities, builds capacities to resolve tensions/paradoxes, and cultivates openness to others’ perspectives. (shrink)

Both notional and grammatical number affect agreement during language production. To explore their workings, we investigated how semantic integration, a type of conceptual relatedness, produces variations in agreement (Solomon & Pearlmutter, 2004). These agreement variations are open to competing notional and lexical-grammatical number accounts. The notional hypothesis is that changes in number agreement reflect differences in referential coherence: More coherence yields more singularity. The lexical-grammatical hypothesis is that changes in agreement arise from competition between nouns differing in grammatical number: More (...) competition yields more plurality. These hypotheses make opposing predictions about semantic integration. On the notional hypothesis, semantic integration promotes singular agreement. On the lexical-grammatical hypothesis, semantic integration promotes plural agreement. We tested these hypotheses with agreement elicitation tasks in two experiments. Both experiments supported the notional hypothesis, with semantic integration creating faster and more frequent singular agreement. This implies that referential coherence mediates the effect of semantic integration on number agreement. (shrink)

We congratulate Fox and her colleagues (2007) for contributing to the published empirical literature on ethics consultation in United States hospitals. Their study demonstrates the continued wide v...

Existing accounts of meaning in reproductive contexts, especially those put forward in debates concerning abortion, tend to focus on the (moral) status of the fetus. This issue on miscarriage, pregnancy loss, and fetal death accomplishes a shift this conversation, in the direction of pushing past embryo-centric value judgments. To put it bluntly, the miscarried embryo is not the one who has to live with the experience. The essays in this special issue are a significant addition to the scarce literature on (...) miscarriage and fetal death. Contributions are from specialists in continental and analytical philosophy, feminism, bioethics, theoretical and applied ethics, social and political philosophy, social epistemology and philosophy of language, narrative, aesthetics, popular culture, and gender studies. As guest editors, we sought to offer a variety of approaches to the topic, to further the understanding of miscarriage and fetal death as important to many areas of philosophy, especially social philosophy. We suggest that the unchosenness and invisibility of miscarriage are central to its seeming irrelevance to social identities and social norms of testimony, recognition, and ascription of significance to experiences. (shrink)

Financially significant relationships between corporations and non-profit organizations have increased in recent years. NPOs offer access to interests and ideologies that are lacking within most for-profit organizations. These partnerships form a unique bridge between for-profit and non-profit goals and offer significant potential to produce innovative ways of “doing business by doing good.” Exploration of the structural implications of these relationships, however, has been limited. The potential for ideological imbalance in these relationships, particularly for the NPO, has been poorly described. We (...) explore the structure of Corporate–NPO relationships from the NPO's perspective under high pressure conditions such as large relational investments or negative pressure from stakeholders. Using data collected from 20 NPOs in Australia, we identified the use by NPOs of both formal and informal governance mechanisms within their partnerships. These mechanisms acted to align and defend important goals of the NPO. They allowed the NPO and their corporate partners to be simultaneously “together and apart.” Our study offers important insight toward the study of cross-sector relationships and the role of governance mechanisms. (shrink)

We introduce and study some local versions of o-minimality, requiring that every definable set decomposes as the union of finitely many isolated points and intervals in a suitable neighbourhood of every point. Motivating examples are the expansions of the ordered reals by sine, cosine and other periodic functions.

Background: Clinical genomic implementation studies pose challenges for informed consent. Consent forms often include complex language and concepts, which can be a barrier to diverse enrollment, and these studies often blur traditional research-clinical boundaries. There is a move toward self-directed, web-based research enrollment, but more evidence is needed about how these enrollment approaches work in practice. In this study, we developed and evaluated a literacy-focused, web-based consent approach to support enrollment of diverse participants in an ongoing clinical genomic implementation study. (...) Methods: As part of the Cancer Health Assessments Reaching Many (CHARM) study, we developed a web-based consent approach that featured plain language, multimedia, and separate descriptions of clinical care and research activities. CHARM offered clinical exome sequencing to individuals at high risk of hereditary cancer. We interviewed CHARM participants about their reactions to the consent approach. We audio recorded, transcribed, and coded interviews using a deductively and inductively derived codebook. We reviewed coded excerpts as a team to identify overarching themes. Results: We conducted 32 interviews, including 12 (38%) in Spanish. Most (69%) enrolled without assistance from study staff, usually on a mobile phone. Those who completed enrollment in one day spent an average of 12 minutes on the consent portion. Interviewees found the information simple to read but comprehensive, were neutral to positive about the multimedia support, and identified increased access to testing in the study as the key difference from clinical care. Conclusions: This study showed that interviewees found our literacy-focused, web-based consent approach acceptable; did not distinguish the consent materials from other online study processes; and valued getting access to testing in the study. Overall, conducting empirical bioethics research in an ongoing clinical trial was useful to demonstrate the acceptability of our novel consent approach but posed practical challenges. (shrink)

Two methods have been used in the investigation of the stakes-sensitivity of knowledge as it occurs in ordinary language: (a) asking participants about the truth or acceptability of knowledge ascriptions and (b) asking participants how much evidence someone needs to gather before they know that something is the case. This second, “evidence-seeking”, method has reliably found effects of stakes-sensitivity while the method of asking about knowledge ascriptions has not. Consistent with this pattern, in Francis et al. (Ergo, 2019), we found (...) evidence of scalar stakes effects using an evidence-seeking approach. Whilst we found this evidence across several cases using both negative (“don’t know”) and positive (“know”) polarities, there remain questions about the directness of the relationship between stakes and knowledge ascriptions; it is possible that stakes are affecting knowledge by affecting the confidence of the attributor. For example, Bach (in: Peter & Preyer, 2005) has argued that knowledge attributions do not track truth attributions but rather thresholds for doxastic confidence. To investigate the role of confidence in knowledge ascriptions, we use our existing paradigm (Francis et al., 2019) but include measures of both participant and protagonist confidence. As far as we are aware, this is the first empirical investigation of the role of confidence in stakes effects on knowledge that incorporates an evidence-seeking approach using several scenarios. Overall, across both positive (“know”) and negative (“don’t know”) polarity conditions, we find further evidence of a stakes effect on knowledge using an evidence-seeking paradigm. However, and importantly, we do not find evidence that changes in participant confidence partially or fully mediate the stakes effect on knowledge. (shrink)

Grondin situates Gadamer's concerns in the context of traditional philosophical issues, showing, for example, how Gadamer both continues and significantly modifies Descartes' approach to the philosophical problem of method and advances rather than simply follows Heidegger's treatment of the relationship of thinking to language. In doing this Grondin shows that the issues of philosophical hermeneutics are relevant to contemporary concerns in science and history.

Explorations of a trust approach for nursing ethicsTrust has long been acknowledged as central to nurse–patient relationships. It, however, has not been fully explored nor‐matively. That is, trust must be examined from a perspective that encompasses not only reliability and competence, but also good will within nursing relationships. In this paper, we explore how a trust approach, based on Annette Baier’s work on trust in feminist ethics, could help inform future developments in nursing ethics. We discuss the limitations of other (...) approaches such as those based on contracts, paternalism, and care. By drawing out central features of Baier’s theory, we demonstrate how it can help overcome the problems of these previous models. In doing so, we emphasise the importance of combining the ethics of care and justice, acknowledging vulnerability and the potential for evil in nursing relationships, and politically situating the ethical concerns of nursing. (shrink)

: Although others have focused on Catharine MacKinnon's claim that pornography subordinates and silences women, I here focus on her claim that pornography constructs women's nature and that this construction is, in some sense, false. Since it is unclear how pornography, as speech, can construct facts and how constructed facts can nevertheless be false, MacKinnon's claim requires elucidation. Appealing to speech act theory, I introduce an analysis of the erroneous verdictive and use it to make sense of MacKinnon's constructionist claims. (...) I also show that the erroneous verdictive is of more general interest. (shrink)

Este trabajo tiene como propósito exponer los prejuicios de género que hasta el día de hoy prevalece y se reproducen en las instituciones educativas de todos los niveles en nuestro país. La intención es promover la reflexión entre los lectores sobre la forma en que se han emprendido acciones de educación científica hacia las niñas en nuestro país y el escaso interés que se ha prestado al papel que cumplen los estereotipos de género en este proceso.

A construction is found in American Sign Language that we call a Question–Answer Clause. It is made of two parts: the first part looks like an interrogative clause conveying a question, while the second part resembles a declarative clause answering that question. The very same signer has to sign both, the entire construction is interpreted as truth-conditionally equivalent to a declarative sentence, and it can be uttered only under certain discourse conditions. These and other properties of Question–Answer Clauses are discussed, (...) and a detailed syntactic, semantic, and pragmatic account is provided. Question–Answer Clauses are argued to be copular clauses consisting of a silent copula of identity connecting an interrogative clause in the precopular position with a declarative clause in the postcopular position. Pragmatically, they instantiate a topic/comment structure, with the first part expressing a sub-question under discussion and the second part expressing the answer to that sub-question. Broader implications of the analysis are discussed for the Question Under Discussion theory of discourse structuring, for the analysis of pseudoclefts in spoken languages, and for recent proposals about the need for answerhood operators and exhaustivity operators in the grammar and the consequences for the syntax/semantics/pragmatics interface. (shrink)

Since Austin’s introduction of the locutionary-illocutionary-perlocutionary distinction, it has been a matter of debate within speech act theory whether illocutionary acts like promising, warning, refusing and telling require audience ‘uptake’ in order to be performed. Philosophers on different sides of this debate have tried to support their positions by appealing to hypothetical scenarios, designed to elicit intuitive judgements about the role of uptake. However, philosophers’ intuitions appeared to remain deadlocked, while laypeople’s intuitions have not yet been probed. To begin rectifying (...) that, we ran two experiments probing lay intuitions about the implications of uptake failure. Overall, we found that participants’ responses were skewed towards agreement that speech acts were performed, despite the lack of uptake. There were, however, significant differences across the four different speech act types we investigated (with the highest levels of agreement found for refusing, followed by warning, then telling, and finally promising). We also obtained evidence of complex effects relating to the (high or low) stakes involved in the scenarios. While this study only represents an initial exploration of intuitions about uptake, our results form a basis for further research into their nature and significance, across a range of speech acts, scenarios, and experimental designs. (shrink)

Many formerly incarcerated people have civil legal needs that can imperil their successful re-entry to society and, consequently, their health. We categorize these needs and assess their association with cardiovascular disease risk factors in a sample of recently released people. We find that having legal needs related to debt, public benefits, housing, or healthcare access is associated with psychosocial stress, but not uncontrolled high blood pressure or high cholesterol, in the first three months after release.

In this article, we suggest that attending to the roles of heritage and territory could help reshape local food systems in the US: first, by incorporating more producer voices and visions into the conversation; and second, by considering more deeply the characteristics of the places where food is produced. Using the Wisconsin artisanal cheese network as a case study, we have traced how artisanal producers frame their collective heritage and links to their territory. They describe a heritage that includes a (...) cultivation of embedded, “situated” agricultural knowledge(s) and a commitment to specific quality practices as well as a connection to terroir—the specific ecologies and social contexts of their farm or region. We argue that their articulation of this heritage and terroir is both an emergent, ongoing process of adapting to changing market, cultural, and geographic conditions and an effort to recover valued traditions and practices and (re)connect to specific places. (shrink)

In 2016, the international community, in reaction to the growing number of ‘tragedies’ occurring as people attempted to move across borders, met to discuss large movements of refugees and migrants. The outcome of this meeting was an agreement to negotiate two Global Compacts, one on refugees and one on migrants, with the aim of facilitating ‘orderly, safe, regular and responsible migration and mobility of people’. This article explores how responsibility in the Global Compact on Migrant is expressive of a changed (...) way of ‘doing’ migration. The language of ‘responsibility’ raises questions about how the international community views international migration and, by extension, prepares the ground for policy and practice on international migration. Taking a genealogical, jurisprudential approach, we follow the logic which brings migration, development and human rights language together to construct a new subjectivity: that of the ‘responsible’ migrant. The migrant human will be a rights-bearer because they will contribute to development in particular gendered ways. We argue that assuming a narrow understanding of responsibility misses expressive dynamics in the normalizing of international migration within a new framing to inform international law making. (shrink)

The American Journal of Bioethics, Volume 11, Issue 9, Page 42-43, September 2011.

The precarious rights of senior citizens, especially those who are highly educated and who are expected to counsel and guide the younger generations, has stimulated the creation internationally of advocacy associations and opinion leader groups. The strength of these groups, however, varies from country to country. In some countries, they are supported and are the focus of intense interest; in others, they are practically ignored. For this is reason we believe that the creation of a network of all these associations (...) is essential. The proposed network would act as a support for the already-existing policies of the United Nations’ High Commission for Human Rights, of independent experts, and of the Global Alliance for the Rights of Older People. All three have long ago recommended the creation of a recognized instrument for uniting presently scattered efforts. The proposed network, therefore, will seek to promote the international exchange of relevant expertise, and it will reinforce the commitments and actions that single countries are currently taking to meet these objectives. For example, informative public events can be organised to promote particular support initiatives and to provide an opportunity for new members of the network to be presented. The network will promote health for senior citizens, disease prevention, senior mobility, safe free time for seniors, alimentary education, protection against new risks and dangers, as well as equity in the services necessary for seniors to adopt new information and communication technologies. In the case of retired academic members, the network will promote equality with respect to continuing use of digital technologies (particularly email), continuing access to research libraries, and the guaranteed ability for seniors to fund their own research programs and to deliver free seminars. (shrink)

Although it is clear that i-frame approaches cannot stand alone, the impact of s-frame changes can plateau. Combinations of these approaches may best reflect what we know about behavior and how to support behavioral change. Interactions between i-frame and s-frame thinking are explored here using two examples: alcohol consumption and meat consumption.

As the health care system transitions to a precision medicine approach that tailors clinical care to the genetic profile of the individual patient, there is a potential tension between the clinical uptake of new technologies by providers and the legal system's expectation of the standard of care in applying such technologies. We examine this tension by comparing the type of evidence that physicians and courts are likely to rely on in determining a duty to recommend pharmacogenetic testing of patients prescribed (...) the oral anti-coagulant drug warfarin. There is a large body of inconsistent evidence and factors for and against such testing, but physicians and courts are likely to weigh this evidence differently. The potential implications for medical malpractice risk are evaluated and discussed. (shrink)

This paper introduces the theme of killing‐them‐softly between set‐theoretic universes. The main theorems show how to force to reduce the large cardinal strength of a cardinal to a specified desired degree. The killing‐them‐softly theme is about both forcing and the gradations in large cardinal strength. Thus, I also develop meta‐ordinal extensions of the hyper‐inaccessible and hyper‐Mahlo degrees. This paper extends the work of Mahlo to create new large cardinals and also follows the larger theme of exploring interactions between large cardinals (...) and forcing central to modern set theory. (shrink)

The α‐actinins are an ancient family of actin‐binding proteins that play structural and regulatory roles in cytoskeletal organisation and muscle contraction. α‐actinin‐3 is the most‐highly specialised of the four mammalian α‐actinins, with its expression restricted largely to fast glycolytic fibres in skeletal muscle. Intriguingly, a significant proportion (∼18%) of the human population is totally deficient in α‐actinin‐3 due to homozygosity for a premature stop codon polymorphism (R577X) in the ACTN3 gene. Recent work in our laboratory has revealed a strong association (...) between R577X genotype and performance in a variety of athletic endeavours. We are currently exploring the function and evolutionary history of the ACTN3 gene and other α‐actinin family members. The α‐actinin family provides a fascinating case study in molecular evolution, illustrating phenomena such as functional redundancy in duplicate genes, the evolution of protein function, and the action of natural selection during recent human evolution. BioEssays 26:786–795, 2004. © 2004 Wiley Periodicals, Inc. (shrink)

In the course of an immune response, antibodies undergo affinity maturation in order to increase their efficiency in neutralizing foreign invaders. Affinity maturation occurs by the introduction of multiple point mutations in the variable region gene that encodes the antigen binding site. This somatic hypermutation is restricted to immunoglobulin genes and occurs at very high rates. The precise molecular basis of this process remains obscure. However, recent studies using a variety of in vivo and in vitro systems have revealed important (...) regulatory regions, base motifs that are preferred targets of mutation and evidence that transcription may play an active role in hypermutation. BioEssays 20:227–234, 1998. © 1998 John Wiley & Sons, Inc. (shrink)

While it is well known that SME owner–managers’ sustainability values and attitudes impact their company’s sustainability activities, they often face profit-driven institutional orders. In a qualitative study, we investigate which identities are critical for their engagement in sustainability and how these identities interrelate with their institutional environment. We applied a qualitative design with narratives from 29 owner–managers of hospitality businesses who belong to a New Zealand-based sustainability network. Our study revealed no single overarching sustainability identity; instead, six identities could be (...) identified as sustainability-related and be linked to different institutional orders. By analyzing the interplay between the identities and the institutional environment, we also found mechanisms on how SME owner–managers impact on their business’ sustainability. We revealed that an adequate institutional environment can foster the development of sustainability-related identities, which in turn can lead to cultural evolution towards more sustainability. By integrating identity theory with organizational institutionalism, we contribute to theoretical development and to further sustainability research at individual and institutional level. (shrink)

As infancy is characterized by rapid physical growth and critical periods of development, disruptions due to illness or disease reveal vulnerability associated with this period. Spinal cord injury has devastating consequences at any age, but its onset neonatally, at birth, or within the first year of life multiplies its impact. The immediate physical and physiological consequences are obvious and immense, but the effects on the typical trajectory of development are profound. Activity-based restorative therapies capitalize on activity-dependent plasticity of the neuromuscular (...) system below the lesion and when provided to children with SCI aim to improve the child’s neuromuscular capacity, health and quality of life. This is a report of an infant with a cervical SCI at birth resulting in paralysis of leg and trunk muscles and paresis of arm and hands who was enrolled in an ABRT program at 3 years of age. After 59 sessions of ABRT, the child demonstrated significant improvements in trunk control and arm function, as well as social and emotional development. Despite the chronicity of injury and low expectations for improvement with therapeutic interventions, ABRT had a positive impact on the child’s physical capacity and provided benefits across multiple developmental domains. (shrink)

The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. Ethical blindness (...) in the standards of professional accountants may be a factor in the extent of misreporting, and may have taken on new urgency as a result of the proposals to change the conceptual framework for financial reporting using international standards. The social consequences for users of financial statements can be huge. The acquittal of former Nortel executives on fraud charges related to accounting manipulations is viewed by many as legitimizing accounting gamesmanship. This decision illustrates that the courts may not be the best place to deal with ethical reporting issues. The courts may be relied on for only the most egregious unethical conduct and, even then, the accounting profession is ill equipped to assist the legal system in prosecuting accounting fraud unless the standards have been clarified. We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing standards, and the codes of ethical conduct that underpin the professionalism of accountants. (shrink)