Social media platforms have not ceased to play a huge role in societal interaction since their arrival. Although it is undeniable that social media opens us up to new and exciting opportunities, we should not forget that it is a catalyst for some new or already existing social problems. This chapter aims to explore some political, ethical and epistemological issues that “Nosedive,” one of the most award‐winning Black Mirror episodes, tackles. Starting from capturing the actuality of Nosedive's narrative, exploring the (...) problems of the majority rule and the influence of the “others” in our way of acting and feeling, and coming up to the problems of the reliability of digital profiles, this chapter touches upon some contemporary fears and anxieties created around Social Media. (shrink)

We examine the short-term and long-term impact of bilateral agreements on migrant workers’ vulnerability during their employment in Israel. To do so, we developed the Vulnerability Index of Migrant Workers based on five dimensions: poor working conditions, poor living conditions, poor safety conditions, low wages, and dependence on migration costs. We focus on migrant workers arriving in Israel from two different countries, employed in two different sectors of the economy. Data was gathered through a survey conducted among workers arriving from (...) both countries before and after the implementation of the bilateral agreements. The study revealed that after the implementation of bilateral agreements, the working, living and safety conditions of migrant workers remained poor or even worsened. For Thai workers, there was a slight improvement in the working and living conditions in the short term after the bilateral agreement, but they worsened in the long run. The total Index of Vulnerability of both groups showed improvement due to the dramatic decrease in dependence on migration costs, despite the deterioration in some working and living conditions and the reduction in migrant workers’ relative wages. (shrink)

This paper analyzes the feast days of the Orthodox Church from the point of view of St. Gregory of Nazianzus. Liturgical scholars raise questions about the relationships between past and future, anamnesis and mimesis, the sanctification of time and longing for the eschaton. Investigation of Gregory’s liturgical theology, which has had unparalleled influence in the Byzantine rite churches, shows that all of these are false dichotomies. Gregory’s two homilies onPascha and his homilies on Christmas, Theophany, and Pentecost were preached throughout (...) his public life. They show, in the feast days, anamnesis, in which the sacred events in Christ’s life are made present, and mimesis, the repetition of past events so as to arrive at the same future in God’s eternal kingdom. Patristics and liturgical scholars, however, have understood “mimesis” in different ways. (shrink)

In ten years the National Front's scores rose from less than 2 percent to more than 13 percent of the valid votes and the number of its electors from a hundred thousand to almost four millions. On the basis of two surveys conducted by CEVIPOF and OIP, this paper analyses the factors that account for this electoral rise. If the National Front vote is more frequent in urban areas, it is not so much because of objective factors than because of (...) subjective factors in relation with sociocultural and political specificities of the National Front's electorate. (shrink)

Le Front national, en se revendiquant du populisme, s'inscrit dans une mouvance très répandue en Europe, qui pourrait se caractériser par le refus de la médiation, l'appel au peuple contre les élites. Mais la méfiance envers un personnel politique considéré comme corrompu est, par exemple, aussi fréquente dans l'électorat d'extrême gauche. L'électeur du FN se distingue plutôt par son ethnocentrisme, son rejet des autres. Et populiste n'est pas nécessairement synonyme de « populaire ». La catégorie sociale la plus défavorisée, celle (...) des ouvriers, est plus représentée dans l'électorat du PC ou des Chasseurs que dans celui du FN, qui fait de meilleurs scores chez les artisans, les industriels et les professions libérales. Les milieux populaires se singularisent d'abord par leur abstentionnisme. L'extrême droite est donc à la fois moins «populiste» et moins «populaire» qu'il n'y paraît.The National Front's claim to be populist makes it part of very widespread movement in Europe, which could be characterized by the refusal of mediation, the call to the people against the elite. But mistrust towards a political personnel considered as corrupt is, for example, also widespread in the electorate of extreme left. The voter of the FN is characterized rather by his ethnocentrism, his rejection of the others. And populist is not necessarily synonymous with "popular". The most disadvantaged social category, that of the workmen, is more represented in the electorate of the PC or the Hunters that in the FN, which makes better scores by the craftsmen, the industrialists and the liberal professions. The popular classes are distinguished initially by their abstentionism. The extreme right is thus at the same time less "populist" and less "popular" than it does appear. (shrink)

Motivated by the call for more research on students’ perceptions of their ethical development in business education programs, this study examines students’ reflections on how their understanding of ethics was challenged and/or changed, and what facilitated the development of ethical decision-making approaches in a first-year accounting course. The results indicate that students developed more sophisticated and contextualised views of ethical issues in business, government and social contexts including the need to consider their impact on various stakeholders. Students attributed this development (...) to the various elements in the integrated course design including the real cases sourced in current newspaper articles, an ethical decision-making framework with various ethical perspectives, the reflective journal component and the ability to work in groups. These findings have implications for the design of effective ethics education programs in business. (shrink)

This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting (...) practice are then discussed. (shrink)

This research is motivated by the criticism levelled at the academic community for its failure to incorporate sufficient ethics education into the accounting curriculum :53–71, 2004; Madison and Schmidt 2006). The inclusion of ethics decision-making frameworks by professional bodies in their codes of conduct or as a standalone tool and the encouragement of their use as a part of ethics education to help students to identify and think through ethical issues in a business context has been subject to very limited (...) research to date. The aim of this study is to provide evidence of the impact of providing a framework on its own and providing a framework as part of a comprehensive integrated ethics education component of a first-year unit of study, on accounting students’ ethical sensitivity and judgment. Results indicate that providing students with a framework only does not increase students’ ethical sensitivity but does support their ethical judgment. In contrast, the integrated ethics component does increase student’s ethical sensitivity, however, an unexpected finding of this study is that increases in students’ ethical judgement are greater if they have not been previously exposed to the framework. Taken together, our findings suggest that it is the framework that has a significant impact on students’ ethical judgment, while an integrated ethics education can expose students to a range of ethical issues and thereby improve their ethical sensitivity, a critical component which initiates the ethical decision-making process. (shrink)

This study examines the impact of the strength of an accounting firm’s ethical environment (presence and reinforcement vis-à-vis the presence of a code of conduct) on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial ‹between subjects’ experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in (...) respect of an inventory writedown. Based on prior research, and as hypothesized, participants possessing greater auditing experience made higher quality technical judgments. While there were no significant differences between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. (shrink)

This study examines the impact of the strength of an accounting firm's ethical environment on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial 'between subjects' experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in respect of an inventory writedown. Based on prior research, and as (...) hypothesized, participants possessing greater auditing experience made higher quality technical judgments. While there were no significant differences between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. (shrink)

We extend the literature by providing evidence that a cultural variable, intrinsic Islamic religiosity is important in understanding auditors’ judgement in the Islamic context of Pakistan. The intrinsic Islamic religiosity theoretical construct examined is Islamic Worldview which represents deeply held enduring and stable values which are likely to be dominant in influencing professionals’ judgements. Moreover, theoretical underpinning and empirical evidence in social psychology and organisational behaviour have established the critical role of intrinsic religiosity in influencing behaviour. Our first objective is (...) to examine whether IW impacts auditors’ judgements in the context of their acceptance of uncorroborated low-reliability client-provided evidence. Understanding the potential impact of cultural factors on auditors’ acceptance of client-provided information is an essential factor in improving audit quality. Our findings support the hypothesis that auditors with high IW scores are more likely to accept uncorroborated low-reliability client-provided evidence. Our second objective is to examine the relationship between IW and auditors’ preference for exercising more or less judgements. Examining this topic is important because auditing is a judgement-based process: auditors’ judgements determine audit quality and, by extension, the quality of associated financial reports. Our findings provide overall support for the hypothesis that auditors with high IW scores have a preference for exercising more judgement. Our findings have implications for global and national standard setters, regulators, practitioners, and researchers. The results are also relevant to global audit firms and their affiliates, particularly networks operating in Islamic countries, in ensuring global consistency of audits. (shrink)

Abstract -/- In this paper, I shall deal with quasi-(proper) names, that is expressions like ‘Mum’, ‘Dad’, ‘Grandpa’, ‘Grandma’ in English or ‘Papà’, ‘Mamma’, ‘Nonna’, ‘Nonno’ in Italian. I shall use examples both from English and Italian. Quasi-names are directly referential like proper names, even if they apparently exhibit some conceptual materials, which, however, are not active and are inert. They can be used as vocatives or as arguments of verbs. I called terms like ‘Mum’, ‘Dad’ ‘quasi-names’ because they (...) have certain characteristics of names (but they could also be called ‘indexical names’). They confer significance to an individual. Quasi-names are indexical, although the word ‘I’ does not appear in the proposition expressed. (shrink)

Following the example of classical literature, Christian texts of the fourth century portray dreams of pregnant mothers. In such dreams, the mother sees her son or daughter, and knows the name of the infant and the great future for which the infant is destined. The dreams of Emmelia, Nonna and Monica are described in the writings of their sons (Gregory of Nyssa, Gregory of Nazianzus and Augustine, respectively). Thanks to her visions and dreams about her child, each mother becomes (...) a mediatrix of God. (shrink)