This article does not intend to actually valuate intangible assets but focuses to investigate the relative value distribution of corporate intangible assets, and this links closely to the concept and application of value drivers. This is because we believe that drivers or attributes of the value significantly determine how the virtual value of these intangibles can be created for companies. We apply the analytic hierarchy process (AHP) to the appraising process of intangible assets. The AHP method can mainly sort the (...) non-financial value drivers in order according to their weighted contributions. Therefore, the key purpose of this article is to develop a tentative model for the evaluation of intangible assets, which helps business to correctly appraise corporate value ratios and avoid bias due to mainly relying on financial statements when measuring an entity’s value. In addition, in view of the significant proportion of intangible assets over total assets in high-technology industries, this research, then, uses six industries in Hsinchu Science Park, Taiwan, as its research objects in order to test the applicability of its model, as well as exploring the value weights of intangible assets and its evaluation among different technology industries. Besides, the empirical result of this article is mainly to support business appraisal and thus improves the effectiveness of value-based management. (shrink)

The aim of UK-REACH (“The United Kingdom Research study into Ethnicity And COVID-19 outcomes in Healthcare workers”) is to understand if, how, and why healthcare workers (HCWs) in the United Kingdom (UK) from ethnic minority groups are at increased risk of poor outcomes from COVID-19. In this article, we present findings from the ethical and legal stream of the study, which undertook qualitative research seeking to understand and address legal, ethical, and social acceptability issues around data protection, privacy, and information (...) governance associated with the linkage of HCWs’ registration data and healthcare data. We interviewed 22 key opinion leaders in healthcare and health research from across the UK in two-to-one semi-structured interviews. Transcripts were coded using qualitative thematic analysis. Participants told us that a significant aspect of Big Data research in public health is varying drivers of mistrust—of the research itself, research staff and funders, and broader concerns of mistrust within participant communities, particularly in the context of COVID-19 and those situated in more marginalised community settings. However, despite the challenges, participants also identified ways in which legally compliant and ethically informed approaches to research can be crafted to mitigate or overcome mistrust and establish greater confidence in Big Data public health research. Overall, our research indicates that a “Big Data Ethics by Design” approach to research in this area can help assure (1) that meaningful community and participant engagement is taking place and that extant challenges are addressed, and (2) that any new challenges or hitherto unknown unknowns can be rapidly and properly considered to ensure potential (but material) harms are identified and minimised where necessary. Our findings indicate such an approach, in turn, will help drive better scientific breakthroughs that translate into medical innovations and effective public health interventions, which benefit the publics studied, including those who are often marginalised in research. (shrink)

First paragraph: Dangerous driving attracts a maximum penalty of a heavy fine, or in the most serious cases up to six months’ imprisonment; but if it causes death, the maximum penalty is fourteen years’ imprisonment. Careless driving attracts a maximum penalty of a level 4 fine; driving whilst under the influence of drink or drugs attracts a maximum penalty of a level 5 fine and/or up to six months’ imprisonment: but if someone causes death by careless driving when under the (...) influence of drink or drugs, the maximum penalty is again fourteen years’ imprisonment, and for causing death by careless driving it is five years’ imprisonment. Driving when unlicensed, uninsured or disqualified attracts maximum penalties of, respectively, a level 3 fine, a level 5 fine, and a level 5 fine and/ or six months’ imprisonment; but an unlicensed, uninsured or disqualified driver who causes death faces a maximum penalty of two years’ imprisonment.2 The difference between causing and not causing death in such cases might be purely a matter of luck; we therefore face the familiar question of whether and how it can be consistent with the demands of penal justice to allow ‘outcome luck’ to make such a dramatic difference to an offender’s criminal liability. (shrink)

This article identifies three distinct temporal notions in Hume’s aesthetics: passing the test of time, repeated viewing of a work, and the personal aging of the critic. It applies these ideas to the evaluation and enjoyment of films. It characterizes positive, negative, and ambivalent film aging, which are associated with nostalgia, boredom, and comic amusement, respectively, and which bear on our enjoyment, not evaluation, of film. The paper discusses Allen’s Zelig, Antonioni’s La Notte, Cameron’s The Terminator, Lucas’s Star Wars, Scorsese’s (...) Taxi Driver, Spielberg’s E.T.: The Extra-Terrestrial, and Renoir’s La Règle du Jeu. (shrink)

Homegardens are traditional food systems that have been adapted over generations to fit local cultural and ecological conditions. They provide a year-round diversity of nutritious foods for smallholder farming communities in many regions of the tropics and subtropics. In southwestern Uganda, homegardens are the primary source of food, providing a diverse diet for rural marginalized poor. However, national agricultural development plans as well as economic and social pressures threaten the functioning of these homegardens. The implications of these threats are difficult (...) to evaluate, because the structure and functions of the homegardens are not well understood. The aim of the study was to identify patterns and influencing factors in the diversity of homegardens by documenting the floristic diversity and its interactions with spatial, environmental and socio-economic factors. A geographically and socially focused assessment of floristic diversity in 102 randomly selected homegardens in three districts of southwest Uganda was conducted along a deforestation gradient following a human ecology conceptual framework and testing multiple quantitative hypotheses regarding the above mentioned factors. A merged mixed-method approach was followed to provide context and feedback regarding quantitative findings. Results show a high total richness of 209 crop species dominated by food species, which constituted 96 percent of individuals and 44 percent of all species. Forest-edge homegardens maintained higher plant diversity compared to homegardens in deforested areas and near degraded wetlands. Multiple linear regression models indicated elevation, location, homegarden size, distance to market, additional land ownership and livestock ownership as significant predictors of crop diversity. Cluster analysis of species densities revealed four garden types: ‘diverse tree gardens’, ‘small forest-edge gardens’, ‘large, old, species-rich gardens’, and ‘large, annual-dominated herb gardens’, with 98% correct classification. Location, elevation, and garden size were also important determinants in the cluster assignment. We conclude that the diversity of the studied homegardens may be changing as part of adaptive traditional practices and in response to external drivers. The identified patterns illustrate the importance of homegardens for rural livelihoods and may offer some ways to support farmers to maintain these systems as relevant mechanisms for development in Uganda. (shrink)

Scott Fitzpatrick covers the terrain spanning suicide prevention efforts and survivor narratives. He sets up a binary with one pole as biomedical perspectives on suicide, immediately judged as inadequate, and then seeks to examine at the opposite pole, the texture, history, and policy drivers of the current turn toward survivor narratives. He argues that privileging one specific type of recovery narrative, that is, self- formation, aligns the discourse of suicide narratives to an overall liberal policy orientation of suicide prevention and (...) corrupts the integrity and complexity of the survivor’s struggle.I would like to respond to the essay in two somewhat different registers.I agree with Fitzpatrick that... (shrink)

One of the optional topics of Corporate (Social) Responsibility (CSR) is animal welfare. This exploratory qualitative study reveals which communicative factors stimulate an attitude of responsibility towards animals in companies in the animal-based food industry. It shows that a manager who is made responsible for animal welfare can strengthen the company’s ethical position in two ways using communication. The first one is to connect with stakeholders within and outside the company. The second way is to facilitate, as a moderator, communicative (...) connections between these stakeholders in which the manager is not involved per se. In both cases, if these connections take the form of personal meetings, this is extra helpful for a responsible attitude, because in that way insight, trust and collaboration are gained and sustained. We present a model outlining all supportive communicative connections, a summary of communication channels that are used to effectuate them, and practical advice for managers. (shrink)

The control principle implies that people should not feel guilt for outcomes beyond their control. Yet, the so-called ‘agent and observer puzzles’ in philosophy demonstrate that people waver in their commitment to the control principle when reflecting on accidental outcomes. In the context of car accidents involving conventional or autonomous vehicles, Study 1 established that judgments of responsibility are most strongly associated with expressions of guilt–over and above other negative emotions, such as sadness, remorse or anger. Studies 2 and 3 (...) then confirmed that, while people generally endorse the control principle, and deny that occupants in an AV should feel guilt when involved in an accident, they nevertheless ascribe guilt to those same occupants. Study 3 also uncovered novel implications of the observer puzzle in the legal context: Passengers in an AV were seen as more legally liable than either passengers in a conventional vehicle, or even their drivers–especially when participants were prompted to reflect on the passengers’ affective experience of guilt. Our findings document an important conflict–in the context of AV accidents–between people’s prescriptive reasoning about responsibility and guilt on one hand, and their counter-normative experience of guilt on the other, with apparent implications for liability decisions. (shrink)

Hebb's conception of instinctive behavior permits the conclusion that it is just not human nature to be instinctive: while the ant brain is built for instinctive behavior, the human brain is built for intelligent behavior. Since drives cannot be instincts, even when a human driver becomes driven, human motives are not instincts either. This understanding allows us to dismiss the determinism of the old instinctivism found in Freud's bio-psychological unconscious, and of the new instinctivism, exemplified by Wilson's sociobiology. The (...) latter entails an explanatory shift from instincts to genes, in which the deterministic character of instincts is carried over to genes. Since genes are not instincts this is a mistake. (shrink)

In this article, it will be concluded that the major automotive racing league, Formula 1, is failing in its efforts to be a truly unisex sport. In the current Formula 1 series, there are no female drivers. Although women have never been officially prohibited from competing in Formula 1, there have been fewer than 10 female drivers since its inception. This inquiry focuses on why women drivers have been prevented from securing professional driving positions in Formula 1 and racing on (...) equal terms with men. I argue that there are five major barriers which perpetuate women’s exclusion from this league: historical and current attitudes, assumed physical and mental inferiority, sexualisation, money, and representation and visibility. In this cultural examination, I demonstrate that the situation for women in Formula 1 appears to be bleaker than in other sports that are making progress in their quest for gender equality. However, I also suggest that, despite ethical issues, W Series – a new, women-only, single-seater car racing championship – could potentially motivates positive change for women’s car racing by promoting gender equity through a new league which enables women to improve themselves in a protected category. This article also considers the impact of sex in Formula 1, which is pertinent to the discussion surrounding alleged biological differences. The discussion employs Simone de Beauvoir’s conceptualisation of ‘Otherness’, as well as Helmut Pflugfelder’s account of female embodiment in motorsport. The overall findings are that more focused research is required for gender issues in Formula 1 to be accurately addressed. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Minds, Memes, and MultiplesStephen R. L. Clark (bio)AbstractMultiple Personality Disorder is sometimes interpreted as evidence for a radically pluralistic theory of the human mind, judged to be at odds with an older, monistic theory. Older philosophy, on the contrary, suggests that the mind is both plural (in its sub-systems or personalities) and unitary (in that there is only one light over all those lesser parts). Talk of gods and (...) demons has been a way of arranging elements of human mind and motivation. The one light, or center, is something which requires mental discipline to discover rather than being immediately obvious. This indeed is what even Descartes (sometimes blamed for introducing the notion of a simple, transparent self) really intended. Discovering or uncovering the Self is a psychotherapeutic as well as a philosophical imperative.Keywordsconsciousness, gods, Multiple Personality Disorder, passivity, thought alienationMultiple Personality 1The phenomena popularly identified as evidence of “multiple personality disorder” are strangely attractive. The stories suggest that those who provide, who are, the evidence for this disorder are usually in acute distress, but those who wish to believe in it find the idea almost exhilarating. Most of us would rather wish to think that we had undeveloped possibilities, that it would be exciting to be a married academic today, a celibate bus-driver tomorrow and a teenage hooligan on Sundays. The impulse to put aside our duties, or our habits, can be a powerful one, and only the sober thought that we would not, after all, succeed in keeping our lives separate keeps us single. The notion that there are people who take the risk, that our bodies could house a multitude, is one we would wish to believe. At the same time, we wish to remember that such divisions bring their own problems, and as easily suspect that those who apparently succeed in dividing themselves up must have suffered serious trauma in the past, and be plagued by missed appointments and self-hatred in the present. Some of us believe that “multiple personality” reveals a truth about us all, that none of us is actually the simple, heroic self that we pretend: “the self” is only an occasionally concordant swarm of impulses, easily divided. Others of us suspect that it is a wish to avoid responsibility, and guilt, that causes some of us to pretend not to be the selves that actually we are (see Rycroft 1987).On earlier occasions (notably Clark 1991b), I have myself expressed some doubt about reports of Multiple Personality Disorder, and suggested that they should be seen as fictions or dramatic representations (whether by the patient or the reporter) which should not be judged as “true” or “false,” but rather as “interesting” or “pernicious.” Stephen Braude, in a recent excellent book, seems at first to side with the true believers: it is absurd, he suggests, not to believe the many reports of fugue, discordance and fully developed multiples (Braude 1991; see also Wilkes 1984, [End Page 21] Brennan 1990). Maybe a few such reports are over-credulous: it would not be surprising that the occasional clever criminal successfully pretended not to know what an alien other did with his body. But there are, he says, too many independent records to disbelieve, and not only the distant stories of Miss Beauchamp (Prince 1908) or Eve (Thigpen & Cleckley 1954, 1957). Since the 1970s the number of reported cases has been rising again. It may be that some, many, or all the cases are artifacts, in the sense that the doctor’s expectations helped to produce or develop the varied personalities: “when a client walks into the therapist’s office and sits down, the expectation framework of the therapist immediately comes into play” (Crabtree 1985, 211; see also Hawthorn 1983). But the evidence is also compatible with the thought that psychotherapeutic fashion now allows the therapist to notice, rather than invent, the phenomena. Multiples often wish to conceal their condition, it is said, and only observers alerted to the possibility will notice them. Conscious or half-conscious role-playing, which would perhaps be less philosophically interesting, cannot explain more than a few of the cruder cases.In short... (shrink)

Cultivating an understanding of ethical responsibilities and the societal impacts of technology is increasingly recognized as an important component in undergraduate engineering curricula. There is growing research on how ethics-related topics are taught and outcomes are attained, especially in the context of accreditation criteria. However, there is a lack of theoretical and empirical understanding of the role that educators play in ethics and societal impacts instruction and the factors that motivate and shape their inclusion of this subject in the courses (...) they teach and co-curricular activities they mentor. The goal of this research was to explore the role of faculty’s personal influences on their inclusion of ESI instruction in these settings. Personal influences are distinguished from external or environmental drivers such as teaching assignments, university policies, and department curriculum decisions. This research employed a grounded theory methodology and extracted data from interviews with 19 educators who teach ESI to engineering students to develop an emergent conceptualization of personal influences. Four categorie were identified: intrapersonal, interpersonal, academic, and professional. The findings suggested a wide range of entry points into ESI instruction for faculty members who do not currently teach ESI and for those looking to expand the inclusion of ESI in their courses. Based on these findings, departments and administrators are encouraged to foster educators’ agency, support access to professional development and engagement, facilitate interdisciplinary collaboration, and broaden hiring decisions to account for the impact of educators’ holistic identity on their instruction. (shrink)

Coral bleaching has impacted reefs worldwide and the predictions of near‐annual bleaching from over two decades ago have now been realized. While technology currently provides the means to predict large‐scale bleaching, predicting reef‐scale and within‐reef patterns in real‐time for all reef users is limited. In 2020, heat stress across the Great Barrier Reef underpinned the region's third bleaching event in 5 years. Here we review the heterogeneous emergence of bleaching across Heron Island reef habitats and discuss the oceanographic drivers that (...) underpinned variable bleaching emergence. We do so as a case study to highlight how reef end‐user groups who engage with coral reefs in different ways require targeted guidance for how, and when, to alter their use of coral reefs in response to bleaching events. Our case study of coral bleaching emergence demonstrates how within‐reef scale nowcasting of coral bleaching could aid the development of accessible and equitable bleaching response strategies on coral reefs. Also see the video abstract here: https://youtu.be/N9Tgb8N-vN0. (shrink)

Primary research on HIV/AIDS in India has predominantly focused on known risk groups such as sex workers, STI clinic attendees and long-distance truck drivers, and has largely been undertaken in urban areas. There is evidence of HIV spreading to rural areas but very little is known about the context of the infection or about issues relating to health and social impact on people living with HIV/AIDS. In-depth interviews with nineteen men and women infected with HIV who live in rural areas (...) were used to collect experiences of testing and treatment, the social impacts of living with HIV and differential impacts on women and men. Eight focus group discussions with groups drawn from the general population in the four villages were used to provide an analysis of community level views about HIV/AIDS. While men reported contracting HIV from sex workers in the cities, women considered their husbands to be the source of their infection. Correct knowledge about HIV transmission co-existed with misconceptions. Men and women tested for HIV reported inadequate counselling and sought treatment from traditional healers as well as professionals. Owing to the general pattern of husbands being the first to contract HIV women faced a substantial burden, with few resources remaining for their own or their children’s care after meeting the needs of sick husbands. Stigma and social isolation following widowhood were common, with an enforced return to the natal home. Implications for potential educational and service interventions are discussed within the context of gender and social relations. (shrink)

Everybody negotiates. But not everybody negotiates ethically. One driver of unethical negotiation behavior is power. Yet, we still haven’t discovered the principalmoderating and mediating influences between power and ethical negotiation behavior. In this pair of experimental studies we’re interested in finding out how resilience and moral identity affect an individual’s ethical behavior in both simple and complex negotiations when primed for power.

Factors such as subsistence turnover, warfare, or interaction between different groups can be major sources of cultural change in human populations. Global demographic shifts such as the transition to agriculture during the Neolithic and more recently the urbanization and globalization of the twentieth century have been major catalysts for cultural change. Here, we test whether cultural traits such as patri/matrilocality and postmarital migration persist in the face of social upheaval and gene flow during the past 150 years in postcolonial South (...) Africa. The recent history of South Africa has seen major demographic shifts that resulted in the displacement and forced sedentism of indigenous Khoekhoe and San populations. During the expansion of the colonial frontier, the Khoe-San admixed with European colonists and enslaved individuals from West/Central Africa, Indonesia, and South Asia, introducing novel cultural norms. We conducted demographic interviews among Nama and Cederberg communities representing nearly 3,000 individuals across three generations. Despite the history of colonial expansion, and the subsequent incorporation of Khoe-San and Khoe-San-descendant communities into a colonial society with strong patrilocal norms, patrilocality is the least common postmarital residence pattern in our study populations today. Our results suggest that more recent forces of integration into the market economy are likely the primary drivers of change in the cultural traits examined in our study. Birthplace had a strong effect on an individual’s odds of migration, distance moved, and postmarital residence form. These effects are at least partially explained by the population size of the birthplace. Our results suggest that market factors local to birthplaces are important drivers of residence decisions, although the frequency of matrilocal residence and a geographic and temporal cline in migration and residence patterns also indicate the persistence of some historic Khoe-San cultural traits in contemporary groups. (shrink)

A collection of critical essays by English and American scholars, including such controversial academic political theorists as Gutmann, Barry and Nussbaum, that raises questions about the current theoretical reassessment of political liberalism.

The Clitophon, a dialogue generally ascribed to Plato, is significant for focusing on Socrates' role as an exhorter of other people to engage in philosophy. It was almost certainly intended to bear closely on Plato's Republic and is a fascinating specimen of the philosophical protreptic, an important genre very fashionable at the time. This 1999 volume is a critical edition of this dialogue, in which Professor Slings provides a text based on an examination of all relevant manuscripts and accompanies it (...) with a translation. His extensive introduction studies philosophical exhortation in the classical era, and tries to account for Plato's dialogues in general as a special type of exhortation. The Clitophon is seen as a defence of the Platonic dialogue. The commentary elucidates the Greek and discusses many passages where the meaning is not entirely clear. (shrink)

In 1931 the mathematical logician Kurt Godel published a revolutionary paper that challenged certain basic assumptions underpinning mathematics and logic. A colleague of Albert Einstein, his theorem proved that mathematics was partly based on propositions not provable within the mathematical system and had radical implications that have echoed throughout many fields. A gripping combination of science and accessibility, Godel’s Proof by Nagel and Newman is for both mathematicians and the idly curious, offering those with a taste for logic and philosophy (...) the chance to satisfy their intellectual curiosity. (shrink)

Tara Smith's book on Rand's ethics is reviewed by Stephen Hicks for *Philosophy in Review.*.

Po výkladu situace jako filozofického problému rozebírá autor různé formy a funkce, v nichž se uplatňuje situace v uměleckém díle (jako motiv, syžet, specifický výrazový prostředek apod.). Na konkrétních příkladechcharakterizujerůzné typy estetických situací, způsoby estetického zaujetí, podíl subjektivního a objektivního v situačním zážitku a ukazuje vlastnosti a společenský význam situačního estetična.

Vysokoškolská učebnice člení látku do tří oddílů (K obecným otázkám umění a literatury; Poetika; Geneze literárního díla a literární proces), v nichž se pokouší vyložit teorii literatury z jednotného hlediska a podat klíč kteoretickému objasnění všech literárních děl a řad.

This volume provides a clear and exhaustive exposition of Buddhist epistemology and logic, based on the works of classical thinkers such as Vasubandhu, Dinnaga,..