If overstatements were a symptom of the agency conflict, pay-for-performance sensitivities should have increased in response to the additional penalties for misreporting imposed by SOX. Our finding of their decrease is inconsistent with the view that overstatements were an unintended consequence of incentive pay prior to 2002. To corroborate our interpretation, we show that CEO pay-for-performance sensitivities are higher among firms whose shareholders stand to benefit from overstatements; this cross-sectional relationship weakens significantly after SOX; and the within-firm decrease (...) in pay-for-performance sensitivity is most pronounced among firms with high pre-SOX shareholder benefits from overstatements. (shrink)

Should people who perform equal work receive equal pay? Most would say ‘yes’, at least insofar as this question is understood to be asking whether employers should be permitted to discriminate against employees on the basis of race or sex. But suppose the employees belong to all of the same traditionally protected groups. Is (what I call) nondiscriminatory unequal pay for equal work wrong? Drawing an analogy with price discrimination, I argue that it is not intrinsically wrong, but it can (...) be deceptive, in which case it is wrong. (shrink)

The push of biomedical profits and pull of consumer desire for greater happiness and superior performance heralds a robust market in offspring enhancement. There are two reasons we might worry about the reach of commerce into the realm of selective reproduction. The first concern is that for-profit genetic enhancement, under conditions of economic necessity, would exploit the poor, by coercing them, in effect, to part with reproductive material they would prefer not to sell for money, if not for their (...) desperate situation. The second concern is that the market valuation and exchange of sperm, eggs, and embryos would distort the meaning, and degrade the worth, of those procreative goods. I argue that the concern about exploitation does not give reason to resist a market in pre-natal enhancement, but that the concern about degradation does. This degradation concern gives rise to two specific worries: one about altruism and another about commensurability. I conclude by sketching several policy recommendations to regulate the transfer of money in exchange for sperm and eggs with specified characteristics. (shrink)

How does corporate social performance (CSP) affect financial performance as the firm expands internationally? To address this question, I integrate arguments from the International Business (IB) literature and the literature on CSP to propose that the costs and benefits associated with CSP are unevenly distributed across the range of internationalization. Specifically, I argue that the costs of CSP outweigh the benefits at low levels of internationalization, while the benefits outweigh the costs at high levels of internationalization, leading to (...) a moderated, U-shaped relationship. In addition, I disentangle CSP’s effects further by distinguishing between “do-good” CSP and “do-no-harm” CSP, which have been theorized to evoke different stakeholder perceptions and attributions and can thus be expected to harbor different performance effects across the range of internationalization. Analysis of a panel of 1,056 U.S.-based international firms over the period 1995-2012 lends support to these arguments. (shrink)

This study analyzed consumers' willingness to pay for non-pirated computer software and examined how attitudes toward intellectual property rights and perceived risk affect WTPs. Two commonly used software products, Microsoft Windows and Microsoft Office, were used in the study as objects to reveal consumer assessed values. A consumer survey was administered in Taiwan and the total valid samples were 799. Respondents in this study included students from senior high schools, colleges, and graduate schools, and general consumers who were no longer (...) full-time students. The estimated average WTP for Windows was USD 58.55 and for Office was USD 53.49, much lower than the respective suggested retail prices in the market. Social norms had strong positive influences on willingness-to-pay for software products. The prosecution risk did not significantly increase WTPs for software products due to the reason that individuals who used pirated software were not at a high risk of being prosecuted. Performance risk was positively correlated to WTPs for software products. The respondents segmented into the low-WTP cluster were more likely to use pirated software than those in the high-WTP segment. Source reliability, legitimacy, technical support, and customer service were emphasized in decisions of respondents in the high-WTP segment and could be used in marketing strategies. (shrink)

This study analyzed consumers' willingness to pay for non-pirated computer software and examined how attitudes toward intellectual property rights and perceived risk affect WTPs. Two commonly used software products, Microsoft Windows and Microsoft Office, were used in the study as objects to reveal consumer assessed values. A consumer survey was administered in Taiwan and the total valid samples were 799. Respondents in this study included students from senior high schools, colleges, and graduate schools, and general consumers who were no longer (...) full-time students. The estimated average WTP for Windows was USD 58.55 and for Office was USD 53.49, much lower than the respective suggested retail prices in the market. Social norms had strong positive influences on willingness-to-pay for software products. The prosecution risk did not significantly increase WTPs for software products due to the reason that individuals who used pirated software were not at a high risk of being prosecuted. Performance risk was positively correlated to WTPs for software products. The respondents segmented into the low-WTP cluster were more likely to use pirated software than those in the high-WTP segment. Source reliability, legitimacy, technical support, and customer service were emphasized in decisions of respondents in the high-WTP segment and could be used in marketing strategies. (shrink)

As climate change continues to be a pressing issue affecting businesses, firms are taking proactive measures by integrating carbon considerations into their overall strategic planning for environmental sustainability. Nonetheless, the question of whether it pays to be green remains inconclusively answered. Based on an analysis of the 200 largest public listed firms by market capitalisation in Malaysia, the findings indicated that most of the firms are still reactive in managing their carbon activities; however, corporate carbon strategy does, indeed, lead to (...) better financial performance. The findings reaffirmed that going green pays off, particularly for firms with higher levels of foreign ownership. Interestingly, an inverse relationship was observed among firms with higher levels of government shareholdings. Additionally, the firms have been categorised into six different groups based on their scope and level of corporate carbon strategies, ranging from “wait-and-see” to “all-round explorer” classifications. Taken together, these findings enrich corporate carbon and sustainability literature and offer insights into theoretical and policy implications, along with suggestions for future research. (shrink)

This article analyzes organizational mechanisms, and their contexts, leading to gender inequality among stockbrokers in two large brokerages. Inequality is the result of gender differences in sales, as both firms use performance-based pay, paying entirely by commissions. This article develops and tests whether performance-support bias, whereby women receive inferior sales support and sales assignments, causes the commissions gap. Newly available data on the brokerages’ internal transfers of accounts among brokers allows measurement of performance-support bias. Gender differences in (...) the quality and quantity of transferred accounts provide a way to measure gender differences in the assignment of sales opportunities and support. Sales generated from internally transferred accounts, controlling for the accounts’ sales histories, provide a “natural experiment” testing for gender differences in sales capacities. The evidence for performance-support bias is women are assigned inferior accounts and women produce sales equivalent to men when given accounts with equivalent prior sales histories. (shrink)

Within a laboratory experiment we investigate a principal-agent game in which agents may, first, self-select into a group task (GT) or an individual task (IT) and, second, choose work effort. In their choices of task and effort the agents have to consider pay contracts for both tasks as offered by the principal. The rational solution of the game implies that contract design may not induce agents to select GT and provide positive effort in GT. Furthermore it predicts equal behavior of (...) agents with different productivities. In contrast, considerations of trust, reciprocity and cooperation – the social-emotional model of behavior – suggest that contract design can influence the agents’ willingness to join groups and provide effort. We analyze the data by applying a two-step regression model (multinomial logit and tobit) and find that counter to the rational solution, contract design does influence both, task selection and effort choice. The principal can increase participation in work groups and can positively influence group performance. Larger payment increases the share of socially motivated agents in work groups. The selection effect is larger than the motivation effect. (shrink)

In the context of the current uncertain, complex, and interdependent work systems, teams have become organizations’ substantial working unit, which in turn challenges the traditional view of employee performance and ultimately results in the emergence of team member work role performance. Employee team-oriented work role behaviors with proficiency, adaptivity, and proactivity, which are integrated by the new construct, are so crucial to team effectiveness that many organizations keenly expect to achieve team member work role performance through implementing (...) a dispersed pay-for-performance plan within a team. This study seeks to address the organizational practitioners’ main concern that whether pay dispersion among team members could actually help realize team member work role performance and further examines why and when an employee could respond to HPD within a team by engaging in team member work role behaviors from the perspective of the performance-shaping basis and team member’s workplace benign envy. Drawing on emotion-related theory, social comparison theory, legitimacy theory, expectation theory, and relative deprivation theory, it proposes that performance-based HPD could not only positively impact team member work role performance via workplace benign envy but also exert a direct-positive effect. Moreover, the activating effect of performance-based HPD on workplace benign envy and the mediating role are much stronger when a team member’s pay position is higher. The multi-source data including objective information and subjective perception among 362 ordinary employees within 66 Chinese organizational teams primarily supported the moderated mediation model. Yet, the direct-positive effect was not established. (shrink)

The Patriot Act, established after the attacks of September 11, 2001, is known above all for the provisions that authorize the imprisonment, for an indeterminate period of time and without trial or even indictment, of foreigners simply suspected of terrorism. However, the law also authorizes widespread surveillance of the population. Some of the measures are permanent, while others were adopted for a period of four years. The latter, contained in sixteen articles, expired at the end of 2005.1The Patriot Act does (...) not actually contain all the statutes that are the most inimical to the freedoms and privacy of American…. (shrink)

The war against terrorism enables the implementation of techniques of exception at all stages of judicial proceedings in criminal cases, front the initiation of a lawsuit to the verdict. It thus puts into question the constitutional mechanisms intended for the protection of privacy. The type of incrimination specific w the accusation of terrorism has created a specifically political crime, i.e., the intention to exert art inappropriate form of pressure on a government or an international organization. It serves as the means (...) for a preventive attack on any process of class recomposition. We thus are witnessing a suspension of the law, which is paradoxically inscribed within the law and belongs to a new legal or juridical order. This amounts to the end of the twofold dimension of the Western legal system as we have known it, namely, the separation between rule of law within and pure violence on the external level. The present imperial organization knowns no externality pure violence has been reinserted at its heart and now belongs to the rule of law. Hence the State of exception as the form of government of the Empire appears above all to be a transitional phase, a tool in the process of installing a more stable form: dictatorship. The end of the formal separation of powers as well as the legal prerogatives appropriated by the executive branch show that this process is well underway. (shrink)

In this paper, we review the literature on moderators and mediators in the corporate sustainability –corporate financial performance relationship. We provide some clarity on what has been learned so far by taking a contingency perspective on this much-researched relationship. Overall, we find that this research has made some progress in the past. However, we also find this research stream to be characterized by three major shortcomings, namely low degree of novelty, missing investment in theory building, and a lack of (...) research design and measurement options. To address these shortcomings, we suggest avenues for future research. Beyond that we also argue for a stronger emphasis on the strategic perspective of CS. In particular, we propose future research to take a step back and aim for an integration of the CS–CFP relationship into the strategic management literature. (shrink)

This paper is about the remedy of disgorgement for breach of contract. In it I argue for two conclusions. I first argue that, prima facie at least, disgorgement damages for breach of contract present something of a puzzle. But second, I argue that if we pay close attention to the notion of contractual performance, this puzzle can be resolved in a way that is consistent with principles of corrective justice. In particular, I suggest that even if a contract gives (...) the promisee a right to only the promisor's performance of the contract, such a right can sometimes entail the acquisition by the promisee of certain rights of ownership. And in situations in which such rights are acquired, the disappointed promisee is entitled to the gains realized by the promisor in breach of contract by reason of the fact that such gains are something to which the promisee has an antecedent right. (shrink)

Motivation plays an immense role and is one of the key factors for successful and qualitative performance in all spheres of personal and professional engagement of individuals. Therefore, educational institutions, including academia, pay special attention to finding tools for motivating students, but also for motivation of their academic staff. Increased motivation has shown to lead to better performance and better performance inevitably contributes to quality enhancement at both individual and institutional level. The aim of this paper is (...) to present an institutional Ranking and Remuneration Policy based on Key Performance Indicators in four areas identified as the most crucial for successful operation of a higher education institution: teaching and learning, research, staff digital profile, service to society and project-based activities. Southeast European University in North Macedonia has developed KPIs in these four areas through an inclusive and transparent process based on its unique Total Quality Management approach. The policy has been created after many consultations, trials and simulations and its main objective is to enhance institutional academic productivity and effectiveness through a human resource vibration that starts from individual evaluation, motivation and performance differentiation and leads to stimulation for achieving excellence. It is at an initial stage and if tested well in practice, it can serve as a model for other higher education institutions in the country and wider. (shrink)

In traditional reward systems, managers’ key performance indicators must surpass an agreed target in order to achieve a financial bonus. This system is designed to motivate high performance; yet adverse behavioural effects are often observed. These include middle managers becoming incentivised to game the reward system and target negotiation process they are subject to. This paper discusses three approaches to preventing such undesirable behavioural effects: Firstly, a linear pay-for-performance system without a target floor for receiving a (...) class='Hi'>performance bonus. Secondly, a bonus banking system where managers participate at the company’s losses as well as its gains. Thirdly, a proposal that uses the Beyond Budgeting approach which radically negates the core premises of the traditional reward system and replaces rewards for individual manager performance with those for wider team performance. These three approaches are compared and evaluated with respect to their potential to prevent unwanted manager behaviour, and on consideration of how effectively they may be operationalised. (shrink)

Pay for performance is a common practice used by organizations to increase employees’ motivation and performance, and creativity-contingent rewards have been shown to support creativity, but are all creativity-contingent rewards equal? Procedural justice can potentially affect the way that creativity-contingent rewards impact employees’ intrinsic motivation and creativity. To shed light on this practice-relevant issue, this study investigates how aspects of procedural justice – reward allocation clarity and reward evaluation fairness – impact changes in intrinsic motivation and creativity in (...) the presence of creativity-contingent rewards. Using an incomplete factorial pretest-posttest between subjects design with four reward conditions and one control (no reward) condition, I analyzed changes in intrinsic motivation and creativity. Relative to the control condition, significant increases in both intrinsic motivation and creativity were found in the reward conditions with high evaluation fairness. However, reward allocation clarity did not yield any significant effects on changes in intrinsic motivation and creativity. The results highlight the importance of fair evaluation procedures for determining rewards if creativity-contingent rewards are to increase intrinsic motivation and creativity. (shrink)

From 2009 to 2013 the workplace innovation project “My Enterprise 2.0” was carried out in the region of Utrecht in the Netherlands in order to strengthen the workplace innovation capability of small and medium-sized enterprises. Participating enterprises completed a questionnaire regarding the “workplace innovativeness” of their company. A workplace innovation intervention was then implemented by some of the companies, while other companies chose not to take part. At the end of the project, a second questionnaire indicated that those companies that (...) implemented interventions had a significantly higher score with regard to overall workplace innovativeness. The companies without such interventions reported a small decrease. While the companies in the region had higher workplace innovativeness scores relative to a national reference group both before and after the project, the increase in the “workplace innovativeness” of the regional SMEs that experienced interventions suggests that the project proved beneficial to their continued “workplace innovativeness.” Moreover, these companies also reported positive effects on company performance, achieving company goals and improving labor productivity. (shrink)

The aim of this article is to point out that attentional practices don’t simply overlap with control and action/reaction dynamics; they are also strictly connected to non-productivity, non-instrumentality, disinterestedness, contemplation as performative inactivity. Disinterested attention (a definition formulated by Bence Nanay) and free-floating attention help to better understand the apparently seamless and unproblematic transition from passive spectator to active participant/agent of contemporary art. If considering attention in relation to executive functions (planning and organizing our experience in the world we live (...) in) could be persuasive, a self-evident definition of attention strictly considered as “selection for action” is less convincing, and the weakness of this connection becomes clear when goal-oriented attitude is pushed into the background. Attention is often researched into to improve our performances and to overcome the inevitable “blind spots”: experiencing art is about a different way of paying attention, that is fluctuating, “suspended,” fragmented. (shrink)

In this preliminary study, the authors extend Swanson's concept of normative myopia (the propensity of executives to downplay or ignore the values at stake in their decision making) by using it as a point of reference for studying executives' preference for high pay dispersion. Specifically, the authors designed a survey to examine hypothesized relationships among myopia, personality, and executives' preference for highly stratified organizational pay structures. Data from 133 executive respondents suggest that myopic executives tend to prefer top-heavy compensation systems. (...) In addition, the findings point to an inverse relationship between the personality factor Agreeableness and normative myopia, with the former offsetting the latter. The authors reject the alternative hypothesis that gender influences both agreeableness and myopia and conclude with some implications for business and society, including Swanson's proposition that normative myopia at the top contributes to a neglectful form of corporate social performance. (shrink)

The United States Environmental Protection Agency has begun to encourage innovative market-based approaches to address nonpoint source water pollution. These water quality trading programs have the potential to achieve environmental standards at a lower overall cost. Two fundamental questions must be answered before these benefits can be realized: How will trades between point and nonpoint sources be monitored and enforced? and, How will nonpoint sources be included within a trading market? ;Point-nonpoint source trading can be accommodated through either a technology-based (...) or performance-based approach. The technology-based approach accommodates trading through the use of a proxy for unobservable, individual nonpoint source emission reductions. While trading ratios can effectively deal with the uncertainty associated with using a proxy for actual abatement, they are inefficient and ineffective for dealing with problems of hidden action. The alternative use of performance-based trading approaches requires the use of team contracts that provide individual incentives linked to the performance of the entire group. Such contracts must be designed to overcome both adverse selection and moral hazard problems. Performance-based approaches promise efficiency gains in terms of reducing the problems of asymmetric information, and by introducing flexibility into the choice of nonpoint source abatement technologies and practices. ;Nonpoint sources are exempted from direct regulation under the polluter-pays-principle. As a result, their participation in trading markets is voluntary, thus preventing a baseline cap on pre-trade emissions. To determine whether this arrangement should be changed, we must ask if there something that morally prohibits the direct regulation of nonpoint sources of pollution. While a morally relevant distinction can be made between point and nonpoint sources of emission based on differences in the ability to observe individual emission levels, this relevance is limited to the case of performance-based policy instruments. The moral legitimacy of applying the polluter-pays-principle to nonpoint sources of pollution must be made on a case by case basis, as it is dependent upon existing social, economic, and other practical factors. However, it can be stated that there is no general moral barrier to prohibit the application of the polluter-pays-principle to nonpoint sources of pollution. (shrink)

Perceiving a pay system as just has been suggested to be a precondition for individualized pay to have a motivating effect for employees. Supervisors’ enacted justice is central for understanding the effects that pay setting can have on employee attitudes and behavior. Yet, enacted justice has received little research attention, in regard to both organizational justice and pay-related topics. This study examines the effects of employees’ perceived pay justice and supervisors’ enacted justice, as well as the degree of congruence, on (...) employees’ work-related attitudes and behaviors. Questionnaire data from employees (N = 566) matched with data from their pay-setting supervisors (N = 208), employed in a Swedish manufacturing company, were analyzed. Results of polynomial regression with response surface analysis show that employees’ perceptions of pay justice were important for their work-related attitudes and behaviors and that supervisor–employee congruence regarding pay justice was positively related to employees’ attitudes and behavior, particularly when the ratings concerned high levels of justice. The results not only highlight the importance of developing a pay system that is perceived as just by employees but also emphasize the importance of reaching a congruence between supervisors’ and employees’ perceptions of high fairness, as this has positive implications for employees’ attitudes and behaviors. (shrink)

Review of extant research on the corporate environmental performance (CEP) and corporate financial performance (CFP) link generally demonstrates a positive relationship. However, some arguments and empirical results have demonstrated otherwise. As a result, researchers have called for a contingency approach to this research stream, which moves beyond the basic question “does it pay to be green?” and instead asks “when does it pay to be green?” In answering this call, we provide a meta-analytic review of CEP–CFP literature in (...) which we identify potential moderators to the CEP–CFP relationship including environmental performance type (e.g., reactive vs. proactive performance), firm characteristics (e.g., large vs. small firms), and methodological issues (e.g., self-report measures). By analyzing these contingencies, this study attempts to provide a basis on which to draw conclusions regarding some inconsistencies and debates in the CEP–CFP research. Some of the results of the moderator analysis suggest that small firms benefit from environmental performance as much or more than large firms, US firms seem to benefit more than international counterparts, and environmental performance seems to have the strongest influence on market-measures of financial performance. (shrink)

Both international and federal regulations exist to ensure that scientists perform research on human subjects in an environment free of coercion and in which the benefits of the research are commensurate with the risks involved. Ensuring that these conditions hold is difficult, and perhaps even more so when protocols include the issue of monetary compensation of research subjects. The morality of paying human research subjects has been hotly debated for over 40 years, and the grounds for this debate have ranged (...) from discussion of legal rights, economic rights, philosophical principles of vulnerability and altruism to bioethical concepts of consent, best-interest determination, and justice theory. However, the thought surrounding these issues has evolved over time, and the way we think about the role of the human research subject today is markedly different than the way we thought in the past. Society first thought of the research subject as an altruist, necessarily giving of his time to benefit society as a whole. As time progressed, many suggested that the subject should not need to sacrifice himself for research: if something goes wrong, someone should compensate the subject for injuries. The concept of redress evolved into a system in which subjects were offered money as an inducement to participate in research, sometimes merely to offset the monetary costs of participation, but sometimes even to mitigate the risks of the study. This article examines ethical and legal conversations regarding compensation from the 1960s through today, examining theories of the ethics of compensation both comparatively and critically. In conclusion, we put forward an ethical framework for treating paid research subjects, with an attempt to use this framework as a means of resolving some of the more difficult problems with paying human subjects in research. (shrink)

This article advocates for a hermeneutic model for children-AI interactions in which the desirable purpose of children’s interaction with artificial intelligence systems is children's growth. The article perceives AI systems with machine-learning components as having a recursive element when interacting with children. They can learn from an encounter with children and incorporate data from interaction, not only from prior programming. Given the purpose of growth and this recursive element of AI, the article argues for distinguishing the interpretation of bias within (...) the artificial intelligence ethics and responsible AI discourse. Interpreting bias as a preference and distinguishing between positive and negative bias is needed as this would serve children's healthy psychological and moral development. The human-centric AI discourse advocates for an alignment of capacities of humans and capabilities of machines by a focus both on the purpose of humans and on the purpose of machines for humans. The emphasis on mitigating negative biases through data protection, AI law, and certain value-sensitive design frameworks demonstrates that the purpose of the machine for humans is prioritized over the purpose of humans. These top–down frameworks often narrow down the purpose of machines to do-no-harm and they miss accounting for the bottom-up views and developmental needs of children. Therefore, applying a growth model for children-AI interactions that incorporates learning from negative AI-mediated biases and amplifying positive ones would positively benefit children’s development and children-centric AI innovation. Consequently, the article explores: What challenges arise from mitigating negative biases and amplifying positive biases in children-AI interactions and how can a growth model address these? To answer this, the article recommends applying a growth model in open AI co-creational spaces with and for children. In such spaces human–machine and human–human value alignment methods can be collectively applied in such a manner that children can become sensitized toward the effects of AI-mediated negative biases on themselves and others; enable children to appropriate and imbue top-down values of diversity, and non-discrimination with their meanings; enforce children’s right to identity and non-discrimination; guide children in developing an inclusive mindset; inform top-down normative AI frameworks by children’s bottom-up views; contribute to design criteria for children-centric AI. Applying such methods under a growth model in AI co-creational spaces with children could yield an inclusive co-evolution between responsible young humans in the loop and children-centric AI systems. (shrink)

Evidence-based medicine (EBM), by its ability to decrease irrational variations in health care, was expected to improve healthcare quality and outcomes. The utility of EBM principles evolved from individual clinical decision-making to wider foundational clinical practice guideline applications, cost containment measures, and clinical quality performance measures. At this evolutionary juncture one can ask the following questions. Given the time-limited exigencies of daily clinical practice, is it tenable for clinicians to follow guidelines? Whose or what interests are served by applying (...) performance assessments? Does such application improve medical care quality? What happens when the best interests of vested parties conflict? Mindful of the constellation of socially and clinically relevant variables influencing health outcomes, is it fair to apply evidence-based performance assessment tools to judge the merits of clinical decision-making? Finally, is it fair and just to incentivize clinicians in ways that might sway clinical judgment? To address these questions, we consider various clinical applications of performance assessment strategies, examining what performance measures purport to measure, how they are measured and whether such applications demonstrably improve quality. With attention to the merits and frailties associated with such applications, we devise and defend criteria that distinguish between justice-sustaining and justice-threatening performance-based clinical protocols. (shrink)

Though full of promise, Big Data research success is often contingent on access to the newest, most advanced, and often expensive hardware systems and the expertise needed to build and implement such systems. As a result, the accessibility of the growing number of Big Data-capable technology solutions has often been the preserve of business analytics. Pay as you store/process services like Amazon Web Services have opened up possibilities for smaller scale Big Data projects. There is high demand for this type (...) of research in the digital humanities and digital sociology, for example. However, scholars are increasingly finding themselves at a disadvantage as available data sets of interest continue to grow in size and complexity. Without a large amount of funding or the ability to form interdisciplinary partnerships, only a select few find themselves in the position to successfully engage Big Data. This article identifies several notable and popular Big Data technologies typically implemented using large and extremely powerful cloud-based systems and investigates the feasibility and utility of development of Big Data analytics systems implemented using low-cost commodity hardware in basic and easily maintainable configurations for use within academic social research. Through our investigation and experimental case study, we found that not only are solutions like Cloudera’s Hadoop feasible, but that they can also enable robust, deep, and fruitful research outcomes in a variety of use-case scenarios across the disciplines. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Let Me Pay Taxes!Alessia MinicozziThe first memory I have of knowing that I was different was when I was five years old and a caseworker entered my house to verify that I existed.At the age of one and a half, I was diagnosed with a chronic disease called Spinal Muscular Atrophy, Type II (SMA). This left me in need of constant care and, at times, hospitalizations. My whole life, (...) I’ve been confined to a wheelchair, and the disease has always affected me profoundly, on a physical and mental level. I have limited range of motion and strength in my arms, muscle weakness affects my speech and breathing, and, like a monkey on my back, SMA has been a constant reminder of my fragility and mortality.In order to comply with Pennsylvania’s disability requirements, a state–appointed caseworker had to make regular home visits to make sure my needs were being met under my parents’ care and that my parents were not lying about my medical needs. These visits would leave me confused and annoyed. I still remember the events that took place the first time a caseworker entered my house and the emotional impact it had on me.The time read 8:09 a.m. on my white clock radio. I wore my favorite pink satin nightgown. My mother came to lift me out of bed and enclose me in my robe. She whispered in my ear that a gentleman was here to meet me—he’d arrived early—and he wanted to ask me some questions. As my mother carried me down the flight of stairs and sat me in my wheelchair, I felt the man’s eyes on our every move. This strange man sat with a scrutinizing look and asked me if I live in this house and do I normally wake up so late? I quickly turned to my [End Page 210] mother and gave her a perplexed stare. Why was this person here at all, and what right did he have to inquire about me like this?Later, my mother would explain that the man was there to make sure that she was not lying when she asked the government for money to care for me. I endured countless visits from that caseworker over many years. Finally, I asked my mother, “When is this man going to stop visiting me and asking me the same questions?” She looked at me and tenderly replied that when my father finished his residency program, then we would have enough money to pay for all my care. I accepted this response and continued playing with my Barbie. Two years later, my father completed his residency program and the visits from the caseworker stopped.In eighth grade, I left an all disabled school and enrolled in a mainstream public school, which seemed odd to me. I asked my parents why the change in schools? My parents explained that they will not live forever and in order for me to live outside an institution, I will need a salary that is above average to pay for personal care. They went on to explain that the only way to accomplish this goal is to succeed in school and to perform better than everyone else. They informed me that because I use a wheelchair, prospective employers will view me as daunting and they may be less likely to hire me. They stressed that the only way to stand out above other non–disabled candidates is to excel in an academic environment. Mom and Dad have always ended the conversation by reassuring me that as long as they are alive, they will make sure I accomplish everything I set out to achieve and that I never feel alone.Since that conversation over twenty years ago, I had only one goal in mind: employment. The possibility of being institutionalized has always been my motivation for persevering through late nights of writing papers and studying for exams. As promised, my parents were the ones who proofread my papers and stayed up with me in order to help me to bed once I was done. When I graduated from the University of... (shrink)

The movement advocating the formal certification of clinical ethics consultants may result in major changes to the field of clinical ethics consultation by creating a new standard of care. The actual certification process is still in the development phase, but unanswered questions include: What will certification cost, and, Who will pay? Currently there is little salary support for ethics consultants and no regulation requiring healthcare institutions to offer clinical ethics consultation. Without the support of healthcare administrators and accreditation bodies, this (...) may remain unchanged.Healthcare administrators may be unwilling to pay for certification or professional services if accreditation bodies do not require healthcare institutions to provide certified ethics consultants’ services. If consultants will not be reimbursed or paid, they may not seek certification. If certified consultants are required, healthcare administrators may look for ways to cover the costs for providing this service, including insurance or third-party reimbursement and direct billing of patients for consultations, which may affect who performs and who participates in ethics consultation. However, this is less than ideal, as bioethicists believe ethics consultation should be available to all as part of providing safe, quality ethical care and support and guidance for patients, families, and healthcare staff.Going forward, bioethicists should study quality improvement, patient safety, and cost-savings resulting from certification-eligible clinical ethics consultants’ activities. Administrators and financial personnel can be surveyed regarding their support for the certification process. Bioethicists should enlist the help of patient rights and safety advocacy groups, professional medical associations, and healthcare administrators. Bioethicists should invite accreditation bodies, healthcare administrators, and financial personnel to collaborate in the development of the certification process. Without their support, certification may be of value only to the bioethics community, and may have little standing in actual clinical healthcare institution settings. (shrink)

ABSTRACT:In this address, I distinguish and explore three conceptions of wages. A wage is a reward, given in recognition of the performance of a valued task. It is also an incentive: a way to entice workers to take and keep jobs, and to motivate them to work hard. Finally, a wage is a price of labor, and like all prices, conveys valuable information about relative scarcity. I show that each conception of wages has its own normative logic, or appropriate (...) justification, and these logics can come apart. This explains some of the debate about wages and makes the project of justifying a wagesimpliciterdifficult. I identify which logic we should choose, since we must choose, and say what this means for how we should think about the justification of pay. (shrink)

This paper reports a Contingent Valuation application to estimate the non-market costs and benefits of hydro scheme developments in an Icelandic wilderness area. A deliberative group -based approach, called Market Stall, is compared to a control group consisting of conventional in-person interviews, in order to investigate flaws of Contingent Valuation, such as poor validity and protest responses. Perceived property rights suggested the use of willingness-to-accept in compensation for wilderness loss and willingness-to-pay for hydro scheme benefits. The study is novel as (...) it applies participant behaviour observation to gain insights into the shortcomings of conventional data collection modes. Main drawbacks with in-person interviews were found to be low motivation, standardised information and time pressure which hindered individuals from carefully considering their preferences. Market Stall performed better in the study: welfare estimates were more easily explained by socio-economic variables, the non-response rate was lower, and respondents were more engaged. Our research findings also suggest that participant behaviour can be used to supplement conventional validity tests. (shrink)

This paper reports a Contingent Valuation application to estimate the non-market costs and benefits of hydro scheme developments in an Icelandic wilderness area. A deliberative group-based approach, called Market Stall, is compared to a control group consisting of conventional in-person interviews, in order to investigate flaws of Contingent Valuation, such as poor validity and protest responses. Perceived property rights suggested the use of willingness-to-accept in compensation for wilderness loss and willingness-to-pay for hydro scheme benefits. The study is novel as it (...) applies participant behaviour observation to gain insights into the shortcomings of conventional data collection modes. Main drawbacks with in-person interviews were found to be low motivation, standardised information and time pressure which hindered individuals from carefully considering their preferences. Market Stall performed better in the study: welfare estimates were more easily explained by socio-economic variables, the non-response rate was lower, and respondents were more engaged. Our research findings also suggest that participant behaviour can be used to supplement conventional validity tests. (shrink)

The main aim of this paper is to investigate the micro and macro predictors of Portuguese willingness to pay (WTP) more taxes to bolster funds channelled to the National Health Service (NHS). An online questionnaire was used to collect data from 584 Portuguese citizens. The statistical analysis was performed through the application of logistic regressions. The research shows that willingness to support increasing taxes depended on socioeconomic, behavioural, and psychological factors. The WTP more taxes to finance the NHS were associated (...) with younger ages, life satisfaction and dispositional optimism, satisfaction with the NHS performance, current perceived risk exposure, and risk orientation. Identifying and understanding the main influencing factors associated with WTP more taxes for NHS is essential to assist policy-makers in developing healthcare reforms. Decision-makers may take this opportunity to improve the NHS since those who ultimately benefit from the measures can provide an additional source of health financing. (shrink)

This article intends to analyze the performance and the efficiency of companies and to identify the key factors that may explain it. It was selected a sample with 15 enterprises: 7 Portuguese and 8 Ukrainian ones, belonging to several industries. Financial and non-financial data was collected for 6 years, during the period of 2009 to 2014. Research questions that guided this work were: Are the enterprises efficient/profitable? What factors influence enterprises’ efficiency/performance? Is there any difference between Ukrainian and (...) Portuguese enterprises’ efficiency/performance, which factors have more influence? Which industrial sector is represented by more efficient/profitable enterprises? The main results showed that in average enterprises were efficient with low level of profitability. According to gained results several indicators were highlighted so that companies would pay more attention to them. (shrink)

The Dodd‐Frank Wall Street Reform and Consumer Protection Act, signed into law by President Obama in July 2010, included two significant corporate governance mandates: “say‐on‐pay” shareholder voting and the frequency of such votes among all publicly traded companies. The say‐on‐pay rule requires publicly traded companies subject to proxy rules to offer their shareholders an advisory, or nonbinding, vote at least once every three years on the compensation packages of the most highly compensated executives. The actual data for the first five (...) years of say‐on‐pay voting indicates one intractable conclusion: that shareholder say‐on‐pay voting has not verified what many shareholder activists originally believed, i.e., that the majority of shareholders held similar opinions about business executives being significantly overpaid for their managerial performances. During its first five years in effect, the results of say‐on‐pay voting indicate that shareholders are overwhelmingly satisfied with executive compensation packages, as a 92 percent average shareholder say‐on‐pay approval result (i.e., exceeding 70 percent) among companies listed in the Russell 3000 Index attests. (shrink)

The purpose of this paper is to provide a theoretical framework to investigate ‘CSP-FP relationship’ as a social construction on financial markets. The construction of such a relationship has become a crucial business problem since the legitimacy-building process of actors implied in markets related to corporate social responsibility evaluation and management is closely associated to the belief that ‘ethics and/or social responsibility pay’ – at least in the long run. Consequently, actors’ behaviours and beliefs on these markets can no longer (...) be considered as external to the CSP-FP debate, but should be integrated as an endogenous variable. Moreover, the diffusion of these behaviours and beliefs could also contribute to the effective realization of such a relationship on financial markets and, to some extent, in the business arena. These facts offer the opportunity to reframe theoretically the classical and over-studied debate around ‘the CSP-FP link’ and to propose a new framework describing the various processes of performativity through which actors enact and construct the positive relationship between CSP and FP. (shrink)

Digitalization reveals the world in new varieties and forms. This power to unveil not only transforms human outreach and actions, but also changes our conceptions; about whom we are, about our uses and about human horizons for sense-making. In this paper, I explore experience design and the aesthetic turn in contemporary research in human–computer interaction and interaction design. This rather recent interest in aesthetic experience is in my view a move away from a view of digitalization as instances of objects (...) aligned in networks, with certain features, qualities and properties, towards an understanding of digitalization as a relation to the world, to itself, and to what it means to be human (e.g. Technology and the character of contemporary life. A philosophical inquiry. The University of Chicago Press, Chicago, 1984, Holding on to reality. The nature of information at the turn of the millennium. The University of Chicago Press, Chicago, 1999; Questioning technology. Routledge, New York, 1999; The question concerning technology and other essays. Harper and Row, New York, 1977; Technology and the lifeworld, from garden to earth. Indiana University Press, Bloomington, 1990). As such my attempt in this text is to outline a conceptual account concerning what it might mean to designate digitalization as experienced rather than as what we traditionally think of it—as a cause of what we perceive. The paper is based on some previous work suggesting that a focus on the beauty of digitalization (i.e. the beast) entails the possibility to investigate ambiguous meanings of digitalization, meanings that are intrinsic to digitalization but have so far received little or no attention. My suggestion is that there are aesthetic and/or sublime dimensions inherent in digitalization that involves the realization of meaning that are becoming increasingly important in both use and design of digital materials. Hence, the particular focus on aesthetics as implied by the title of this text refers to a pervasive quality harbouring meaning that through a phenomenological lens could be regarded as the material basis of digitalization. The paper concludes that it is crucial to conduct more thorough studies of the relationship between aesthetics and digitalization if we are truly interested in exploring the potential of digitalization in our lives. (shrink)

Do companies that actively attempt to embed their ethical values into business practice enjoy stronger financial performance as a result? This report describes research comparing the financial performance of FTSE 350 companies which have a business ethics training programme with those simply declaring a commitment to ethical values. The findings, for the five years 2001-2005, are consistent with previous IBE research, Does Business Ethics Pay?, suggesting that conducting business with integrity and fairness is not only the right thing (...) to do, it is also good for the bottom line. This report is sponsored by Lloyds TSB. (shrink)

One of the older questions in the debate about Corporate Social Responsibility (CSR) is whether it is worthwhile for organizations to pay attention to societal demands. This debate was emotionally, normatively, and ideologically loaded. Up to the present, this question has been an important trigger for empirical research in CSR. However, the answer to the question has apparently not been found yet, at least that is what many researchers state. This apparent ambivalence in CSR consequences invites a literature study that (...) can clarify the debate and allow for the drawing of conclusions. The results of the literature study performed here reveal that there is indeed clear empirical evidence for a positive correlation between corporate social and financial performance. Voices that state the opposite refer to out-dated material. Since the beginnings of the CSR debate, societies have changed. We can therefore clearly state that, for the present Western society, “Good Ethics is Good Business.”. (shrink)

In Japan, income, authority, and prestige are unequally distributed between men and women, even if they share the same occupational level. These inequalities are perceived as an ethical issue because they go against the principle of equal treatment at work. Nowadays, Japanese companies are under growing political and regulatory pressure to increase the hiring, promotion, and empowerment of female employees. In this context, the first equity index that tracks the financial performance of the best Japanese companies in terms of (...) gender diversity performance—the MSCI Japan Empowering Women Index —was launched in 2010. It aims to satisfy the growing demand of investors who want to reduce gender discrimination in Japanese workplaces. This paper compares the financial performance of the WIN stock index to the conventional parent index over the period 2010–2018, offering a unique setting to assess the effects of gender diversity screens on portfolio risk-adjusted performance. Our results are robust to a battery of risk-adjusted performance indicators and clearly indicate that investing in the WIN equity index does not come at a cost compared to investing in its conventional peer. This evidence is expected to reinforce confidence of investors who have an appetite for justice in increasing their investment in financial products that support the participation and the advancement of women in the Japanese workforce. (shrink)