Entry of new organizations, including multinational enterprises from emerging markets, raises the ethical question of will they benefit society. The concept of legitimacy answers this question because it is the overall assessment of the appropriateness of organizational ends and means. Moreover, gaining legitimacy enables EMNEs to succeed in new host countries. Past work examined collective level indicators of the legitimacy of MNEs, but recent research recognizes the importance of individuals’ perceptions as the micro-foundation of legitimacy. This study first uses new (...) pragmatism, deontology, and utilitarianism to demonstrate that legitimacy is fundamentally an ethical concept—a perspective that has been overlooked in management research. Second, this study uses a seven-step procedure to develop and validate a measure of individuals’ perceptions of the legitimacy of Chinese EMNEs operating in The Netherlands, a developed country. Six dimensions of legitimacy were identified. The study also finds support for this legitimacy judgment process linking the dimensions: validating knowledge → propriety judgments → generalized judgment. This work provides additional micro-foundations to research on legitimacy and contributes to the ongoing process of construct validation. Future research could use the validated measure in other settings and use specific ethical theories in depth to refine the concept of legitimacy. (shrink)

Dimensions of the ethical work climate, as conceptualized by Victor and Cullen (1988), are potentially important influences on individual ethical decision-making in the organizational context. The present study examined the direct and indirect effects of individuals' perceptions of work climate on their ethical judgments and behavioral intentions regarding an ethical dilemma. A national sample of marketers was surveyed in a scenario-based research study. The results indicated that, although perceived climate dimensions did not have a direct effect on behavioral intentions, (...) there were significant moderating effects. Climates perceived as emphasizing social responsibility and rules/codes moderated the individual ethical judgment-behavioral intentions relationship such that individuals were less likely to say that they would engage in a questionable selling practice even when they themselves did not believe the practice to be unethical. Respondents were somewhat more likely to form intentions consistent with their judgment that the questionable practice was morally acceptable when the ethical climate was characterized by an emphasis on team/friendship. (shrink)

Dimensions of the ethical work climate, as conceptualized by Victor and Cullen (1988), are potentially important influences on individual ethical decision-making in the organizational context. The present study examined the direct and indirect effects of individuals' perceptions of work climate on their ethical judgments and behavioral intentions regarding an ethical dilemma. A national sample of marketers was surveyed in a scenario-based research study. The results indicated that, although perceived climate dimensions did not have a direct effect on behavioral intentions, (...) there were significant moderating effects. Climates perceived as emphasizing social responsibility and rules/codes moderated the individual ethical judgment-behavioral intentions relationship such that individuals were less likely to say that they would engage in a questionable selling practice even when they themselves did not believe the practice to be unethical. Respondents were somewhat more likely to form intentions consistent with their judgment that the questionable practice was morally acceptable when the ethical climate was characterized by an emphasis on team/friendship. (shrink)

This chapter contains sections titled: The Individual in the Period Prior to the Theory of the Will to Power The Individual and Individuality in the Theory of the Will to Power Conclusion.

When accessing healthcare services, LGBT+ individuals are often exposed to segregating and marginalizing discourses. Knowledge about how such experiences are reflected in the moral world of LGBT+ individuals living in Turkey is limited. This study examined LGBT+ individuals’ lived experiences when utilizing healthcare services. The findings are discussed in terms of moral discourses related to LGBT+ individuals’ gender identity and sexual orientation. A qualitative field study was conducted using semi-structured interviews with fifty-five LGBT+ individuals from Turkish cities who were in (...) contact with various non-governmental organizations that conduct studies on gender identity and sexual orientation. A questionnaire was administered with items on participants’ demographic information, experiences, behavioural patterns, and knowledge regarding healthcare services. The data were analysed thematically. The findings were evaluated within the framework of “access to healthcare service” theme related to “healthcare service demand” context. Additionally, the “interaction with physicians” theme was addressed in the context of “physician–patient/counselee relationship.” LGBT+ individuals state that they are exposed to stigmatizing and segregating discourses by healthcare professionals, which might pose an obstacle for adaptive health-seeking behaviours. These results suggest that physicians’ professional approach has a considerable influence on LGBT+ individuals’ capacity for utilizing healthcare services. (shrink)

We are spurred into action by our troubles and fears; but all too often our action fails to address the true causes of our worries. When trying to make sense of our lives, we tend to blame our own failings and weaknesses for our discomforts and defeats. And in doing so, we make things worse rather than better. Reasonable beings that we are, how does this happen and why does it go on happening? These are the questions addressed in this (...) new book by Zygmunt Bauman - one of the most original and perceptive social thinkers writing today. For Bauman, the task of sociology is not to censor or correct the stories we tell of our lives, but to show that there are more ways in which our life stories can be told. By bringing into view the many complex dependencies invisible from the vantage point of private experience, sociology can help us to link our individual decisions and actions to the deeper causes of our troubles and fears - to the ways we live, to the conditions under which we act, to the socially drawn limits of our imagination and ambition. Sociology can help us to understand the processes that have shaped the society in which we live today, a society in which individualization has become our fate. And sociology can also help us to see that if our individual but shared anxieties are to be effectively tackled, they need to be addressed collectively, true to their social, not individual, nature. The Individualized Society will be of great interest to students of sociology, politics and the social sciences and humanities generally. It will also appeal to a broader range of readers who are interested in the changing nature of our social and political life today. (shrink)

How many senses do humans possess? Five external senses, as most cultures have it—sight, hearing, touch, smell, and taste? Should proprioception, kinaesthesia, thirst, and pain be included, under the rubric bodily sense? What about the perception of time and the sense of number? Such questions reduce to two. 1. How do we distinguish a sense from other sorts of information-receiving faculties? 2. By what principle do we distinguish the senses? Aristotle discussed these questions in the De Anima. H. P. Grice (...) revived them in 1967. More recently, they have taken on fresh interest as a result of a collection of essays edited by Fiona Macpherson. This entry reviews some approaches to these questions and advances some new ideas for the reader’s consideration. It proposes that the senses constitute an integrated learning system, membership in which answers question 1. It also proposes that the modalities can be distinguished from one another in two ways, by the means of information pick-up and by the kinds of activity that a perceiver undertakes to make use of them. (shrink)

This paper assesses the so-called “direct-perception” model of empathy. This model draws much of its inspiration from the Phenomenological tradition: it is offered as an account free from the assumption that most, if not all, of another’s psychological states and experiences are unobservable and that one’s understanding of another’s psychological states and experiences are based on inferential processes. Advocates of this model also reject the simulation-based approach to empathy. I first argue that most of their criticisms miss their target because (...) they are directed against the simulation-based approach to mindreading. Advocates of this model further subscribe to an expressivist conception of human behavior and assume that some of an individual’s psychological states (e.g. her goals and emotions, not her beliefs) can be directly perceived in the individual’s expressive behavior. I argue that advocates of the direct-perception model face the following dilemma: either they embrace behaviorism or else they must recognize that one could not understand another’s goal or emotion from her behavior alone without making contextual assumptions. Finally, advocates of the direct-perception model endorse the narrative competency hypothesis, according to which the ability to ascribe beliefs to another is grounded in the ability to understand narratives. I argue that this hypothesis is hard to reconcile with recent results in developmental psychology showing that preverbal human infants seem able to ascribe false beliefs to others. (shrink)

A theory is presented which proposes that knowledge acquisition involves direct perception of schematic information in the form of structural and transformational invariances. Individual components with salient verbal descriptions are considered conscious place-holders for non-conscious invariant schemes. It is speculated that theories positing mental construction have three related causes: The first is a lack of consciousness of the schema processing capacities of the right hemisphere; the second is the paucity of adequate words to express schematic relationships; and the last (...) involves the dominance of verbal processes in consciousness. Philosophical theories are reviewed and schematic data relevant to biological survival is offered. Applications to education are suggested. (shrink)

We routinely need to process the identity of many faces around us, and how the brain achieves this is still the subject of much research in cognitive neuroscience. To date, insights on face identity processing have come from both healthy and clinical populations. However, in order to directly compare results across and within participant groups, and across different studies, it is crucial that a standard task is utilised which includes different exemplars (for example, non-face stimuli along with faces), is memory-neutral, (...) and taps into identity recognition across orientation and across viewpoint change. The goal of this study was to test a previously behaviourally tested, optimised face and object identity matching design in a healthy control sample whilst being scanned using fMRI. Specifically, we investigated categorical, orientation, and category-specific orientation effects while participants were focused on identity processing of simultaneously presented exemplar stimuli. Alongside observing category and orientation specific effects in a distributed set of brain regions, we also saw an interaction between stimulus category and orientation in the bilateral fusiform gyrus and bilateral middle occipital gyrus. Generally these clusters showed the pattern of a heightened response to inverted, as opposed to upright faces; and to upright, as opposed to inverted shoes. These results are discussed in relation to previous studies and to potential future research within prosopagnosic individuals. (shrink)

This chapter examines how our sense modalities interact in the perception of persistence. The chapter concentrates on two questions. The first concerns perceptual processing—do perceptual computations of object persistence ever integrate and compute over representations from more than one modality? It argues that this question should be answered affirmatively. The second question concerns perceptual experience—do experiences of object persistence ever exhibit a constitutively multisensory phenomenal character, or is the phenomenology of object persistence always uniquely associated with just one modality? The (...) chapter argues that the available evidence underdetermines the answer to this question, but suggests ways it might be empirically resolved. (shrink)

In recent years, a growing number of companies in Latin American have initiated specific programs oriented to socially respond to the communities in which they are established. Notwithstanding the importance of these programs and its benefits, it is interesting to note that Latin American countries are different from developed countries in which the trend for corporate social accountability has been initiated and developed. Noting this, the present study develops and tests several hypotheses regarding the effects of corporate social responsibility and (...) work environment on antecedents of company's performance. (shrink)

Background Improving the competencies of nurses requires improving educational methods through the use of novel methods in teaching and learning. We aim to explore the perceptions of stakeholders (including nursing education directors, faculty members and nursing students) of the requirements of implementing innovative educational approaches in nursing. -/- Methods In this qualitative descriptive study, 19 participants, including educational directors, faculty members, and undergraduate and graduate nursing students, were selected through the purposeful sampling method. Achieving the theoretical saturation in extracted categories (...) was considered as a criterion for determining the sample size and the completion of sampling. The data were collected from December 2019 to May 2020 in nursing schools of Tehran, Iran, through in-depth semi-structured individual face-to-face interviews and were then analyzed based on the Graneheim and Lundman method. -/- Results Using qualitative content analysis, eight sub-themes and three themes were extracted. The extracted themes were ‘novel educational policymaking’, ‘Innovative education-oriented platform’, and ‘managing barriers of innovative educational approaches’. -/- Conclusions Developing and implementing innovative educational approaches entail providing appropriate context, structure, and required facilities by the policymaking system and educational authorities. In addition, developing capacity and related competencies of faculty members and students as the major stakeholders in employing these approaches is crucial. (shrink)

The issue of how to incorporate the individual's first‐hand experience of illness into broader medical understanding is a major question in medical theory and practice. In a philosophical context, phenomenology, with its emphasis on the subject's perception of phenomena as the basis for knowledge and its questioning of naturalism, seems an obvious candidate for addressing these issues. This is a review of current phenomenological approaches to medicine, looking at what has motivated this philosophical approach, the main problems it faces (...) and suggesting how it might become a useful philosophical tool within medicine, with its own individual, but interrelated, contribution to make to current medical debates. After the general background, there is a brief summary of phenomenological ideas and their current usage in a medical context. Next is a critique of four key claims within current phenomenological medical works, concerning both the role phenomenology plays and the supposedly clear divide between phenomenology and other approaches. There are significant problems within these claims, largely because they overlook the complexity of the questions they consider. Finally, there is some more in‐depth examination of phenomenology itself and the true complexity of phenomenological debate concerning subjectivity. The aim is to show that it will be both more productive and truer to phenomenology itself, if we use phenomenology as a philosophical method for explicating and gaining deeper understanding of complex and fundamental problems, which are central to medicine, rather than as providing simple, but flawed solutions. (shrink)

Context: Ernst von Glasersfeld’s radical constructivism (RC) develops two positions that are, for the founder of RC, necessarily linked: (1) all accessible realities are perceived realities, (2) perceived realities are “constructed” by “individuals.” Purpose: Von Glasersfeld refers quite often to the theory of evolution. Despite this frequent referring, he uses an evolutionary approach primarily when discussing the viability of constructs. Furthermore, although this use of evolutionary thinking is already restricted, it plays an even smaller part in the reception of RC. (...) The first goal of this paper is to show that as a result of this restriction, individuals as “constructors” do not have enough properties to explain the production of behaviors that we observe. The second goal is to open a perspective on the much richer picture of human cognitive activities that results from the abolishment of this restriction. Approach: Starting with the difference between the interest of philosophers in the problem of “reality” and the problems that organisms have to solve in coping with their needs in varying environments, it is argued that, from an evolutionary perspective, only the perceived or “constructed” realities matter because they are the ones that allow organisms to survive, find partners, cooperate, etc. Hence, both the position of RC and the perception of the environment from an evolutionary perspective are compatible, as claimed by von Glasersfeld. Looking then at the individual, it is argued that RC mainly looks at the construction of realities as ontogenetic processes. Findings: As a result, the constructing individuals do not have enough properties to explain observable behavior or to predict the results of their cognitive constructions. Taking von Glasersfeld’s references to evolutionary theory seriously, it is argued that all organisms, and of course humans, have an evolutionary history that influences their construction of realities. Due to this broadly common background, all humans share an important number of inherited dispositions that influence the constructive processes of individuals. As a result, communication is possible, though not perfect, and there are transcultural (near-)universals and individual dispositions for solving reoccurring problems of social life, as shown by references to current research. Implications: The construct of the constructing individual in RC needs conceptual and interdisciplinary enrichment. (shrink)

The overall aim of this two-part article is to provide a supplement to ability theories of practice in terms of a defense of the following thesis: In situations of social interaction, individuals’ ability to act appropriately sometimes depends on their exercise of the ability directly to perceive normative states. In this Part I, I introduce ability theories of practice and motivate my thesis. Furthermore, I offer an analysis of normative states as response-dependent properties. Last, I work out and defend an (...) account of direct perception that is compatible with individuals being able directly to perceive various everyday phenomena. Drawing on this account, I show in part II, that normative states are sometimes directly perceptible too. (shrink)

Emotional facial expression are an important communication channel between artificial characters and their users. Humans are trained to perceive emotions. Robots and virtual agents can use them to make their inner states transparent. Literature reported that some emotional types, such as anger, are perceived as being more intense than others. Other studies indicated that gender influences the perception. Our study shows that once the individual differences amongst participants are included in the statistical analysis, then the emotion type has no (...) further explanatory power. Artificial characters therefore should adapt to their specific users. (shrink)

BackgroundIn Sweden, individuals with visual field loss have their driving license withdrawn. The literature clearly indicates that individuals with VFL are unsafe drivers on a group level. However, many drivers with VFL can be safe on an individual level. The literature also suggests that self-perception, beliefs, and insights of one’s own capabilities are related to driving performance. This study had three aims: To investigate self-perceived driving capability ratings for individuals with VFL; to compare these ratings between groups with different (...) medical conditions associated with VFL ; and to relate the self-perception ratings to actual driving performance in an advanced driving simulator.MethodsParticipants comprised 723 individuals whose driver’s license had been withdrawn because of VFL and 92 normally sighted elderly individuals. All participants completed a background survey, rated difficulties with different traffic situations, rated their strengths and weaknesses as drivers, and rated aspects that were important for causing traffic accidents. Of the VFL group participants, 264 also completed a simulator-based driving test that they knew could lead to renewal of their driving license. VFL participants and normally sighted was at the same age when they completed the simulator driving test.ResultsOverall, individuals with VFL rated their capabilities as high on all instruments and scales used, even higher than the elderly normally sighted control group. The only VFL etiology group that rated lower than other groups was the diabetes group. Safety orientation and internal control orientation values were best at discriminating between VFL participants in terms of self-perception of driving performance. Participants categorized as “high” in terms of safety skills and internal control were more modest in their ratings. Finally, participants who passed the simulated driving test did not differ from those who failed, in any of the self-perception measures.ConclusionSelf-perception ratings among individuals with VFL were higher than those of normally sighted elderly individuals. Self-assessed skills did not predict driving performance. Groups with different VFL etiologies rated similarly. Self-ratings of driving abilities cannot be used to assess actual driving performance. Actual driving tests are necessary to discriminate between safe and unsafe drivers with VFL. (shrink)

The overall aim of this two-part paper is to provide a supplement to ability theories of practice in terms of a defense of the following thesis: Individuals’ ability to act appropriately sometimes depends on their exercise of the ability directly to perceive normative states. In part I, I presented the account of direct perception. In this part II, I argue that, by the lights of this account, normative states are sometimes directly perceptible. Also, I show that the ability directly to (...) perceive normative states is a commonly possessed—and exercised—ability. On this basis, I establish the conclusion that, in situations of social interaction, individuals’ ability to act appropriately is sometimes underwritten by their exercise of the ability directly to perceive normative states. By way of ending, I briefly explain the different ways in which my discussion constitutes both a useful supplement to ability theories of practice and a reply to an important objection raised against these theories. (shrink)

Ayahuasca has become a subject of great interest in recent years. Academics, spiritual seekers, communities, and curious individuals have all been intrigued by this topic through either writing about it or direct participation in the contemporary spiritual phenomenon that is ayahuasca, which holds promises of bestowing upon its users profound wisdom or healing. However, what anthropological (but also popular) writings barely comment on are the deviant perceptions that arise out of experiences seeking amelioration or transcendence, and the subjective ways in (...) which those experiences are interpreted. Consequently, I wish to supplement this scope of representation. In this text, I present fieldwork conducted in the Peruvian Amazon amid the Shipibo, focusing on the experiences of the spiritual seekers who came to them in search of healing or self-discovery. I discovered a unique contradiction—participation in Shipibo ayahuasca practices while simultaneously having or developing a negative perception or attitude towards it. These aberrances are held, as I argue herein, (incognizantly) in the expressed attitudes of the Westerners (especially North American and European) as a result of the positivist notions that emerged from the Age of Enlightenment (but are not limited to it). My priority in this article is to present and expound on these atypical associations and place them against a historical (Western) background to elucidate the origin of the thus found and experienced perceptions. (shrink)

The article suggests that the four-factor model of corporate citizenship (CC: economic, legal, ethical, and discretionary responsibilities) does not fairly represent all pertinent dimensions of employees’ CC perceptions. Based on an empirical study with a sample of 316 employees, we show that, at least in some contexts, individuals distinguish seven CC dimensions: (1) economic responsibilities toward customers; (2) economic responsibilities toward owners; (3) legal responsibilities; (4) ethical responsibilities; (5) discretionary responsibilities toward employees; (6) discretionary responsibilities toward the community; and (7) (...) discretionary responsibilities toward the natural environment. We do not suggest that this seven-factor model represents all of the (more) relevant CC dimensions in the employees’ minds. We aim to share evidence showing that the four-factor model proposed by Maignan et al. (Journal of the Academy of Marketing Science 27(4):455–469, 1999 ) may be refined, at least when the employees are the stakeholders in question. (shrink)

Six papers by theoretical and clinical psychologists, a psychiatrist, and a neurologist, including, in addition to the editors, Seymour Fisher, Herman Witkin, Macdonald Critchley, J. de Ajuriaguerra, and Sidney E. Cleveland. The four middle papers present various findings of clinical psychology on the way in which the individual perceives and identifies with his body. Werner's introduction sets the discussion—albeit sketchily—within the context of recent work in phenomenology on the "body schema" or "body image." Merleau-Ponty is the prime example. In (...) the final paper de Ajuriaguerra returns to the philosophical conclusions which might receive explication and support on the basis of the four middle papers: egological unity is manifested in and mediated through corporeal unity, but in such a way that corporeal unity is not a logically sufficient guarantee of itself and requires an ontological account to ground its characteristic unity—though not necessarily another entity, substantialistic or otherwise. epistemologically, the bogey of psychologism must be rejected in the face of the facts that emerge from the studies in this book and elsewhere: namely, that the perceived world is grasped primordially in relation to the self as necessarily mediated through the body. The implications of this analysis are obviously far-reaching, and the only regret is that they could not be carried out more systematically and extensively in this book.—E. A. R. (shrink)

Individual and/or co-offenders fraudulent activities can have a devastating effect on a company’s reputation and credibility. Enron, Xerox, WorldCom, HIH Insurance and One.Tel are examples where stakeholders incurred substantial financial losses as a result of fraud and led to a loss of confidence in corporate dealings by the public in general. There are numerous theoretical approaches that attempt to explain how and why fraudulent acts occur, drawing on the fields of sociology, organisational, management and economic literature, but there is (...) limited empirical evidence published in accounting literature. This qualitative inductive study analyses perceptions and experiences of forensic accountants to gain insights into individual fraud and co-offending in order to determine whether the conceptual framework developed from literature accurately depicts the causes of fraud committed by individuals and groups in the twenty-first century. Findings from the study both support and extend the conceptual framework, demonstrating that strain and anomie can result in fraud, that deviant sub-groups recruit and coerce members by providing relief from strain, and that inadequate corporate governance mechanisms both contribute to fraud occurring, and provide the opportunity for fraudulent activities to be executed and often remain undetected. Additional factors emerging from this study were also identified as contributors to fraud, particularly relevant to the twenty-first century, and consequently, a refined conceptual framework is presented in the discussion and conclusion to the paper. (shrink)

Exploring the origins, doctrines and conceptions of the self.

Individuals unvaccinated against COVID-19 (C19) experienced prejudice and blame for the pandemic. Because people vastly overestimate C19 risks, we examined whether these negative judgements could be partially understood as a form of scapegoating (ie, blaming a group unfairly for an undesirable outcome) and whether political ideology (previously shown to shape risk perceptions in the USA) moderates scapegoating of the unvaccinated. We grounded our analyses in scapegoating literature and risk perception during C19. We obtained support for our speculations through two vignette-based (...) studies conducted in the USA in early 2022. We varied the risk profiles (age, prior infection, comorbidities) and vaccination statuses of vignette characters (eg, vaccinated, vaccinated without recent boosters, unvaccinated, unvaccinated-recovered), while keeping all other information constant. We observed that people hold the unvaccinated (vs vaccinated) more responsible for negative pandemic outcomes and that political ideology moderated these effects: liberals (vs conservatives) were more likely to scapegoat the unvaccinated (vs vaccinated), even when presented with information challenging the culpability of the unvaccinated known at the time of data collection (eg, natural immunity, availability of vaccines, time since last vaccination). These findings support a scapegoating explanation for a specific group-based prejudice that emerged during the C19 pandemic. We encourage medical ethicists to examine the negative consequences of significant C19 risk overestimation among the public. The public needs accurate information about health issues. That may involve combating misinformation that overestimates and underestimates disease risk with similar vigilance to error. (shrink)

Purpose. The article deals with the problem of mutual perception of individuals, which implies the analysis of the anthropological prerequisites for the study of interpersonal communication. The work emphasizes the need to identify the gnoseological lacuna of the possibility and relevance of knowing someone else’s "I". As well as the need to point out implicit metaphysical attitudes, universal for many worldviews, which are implicitly included in the theory of personal communication. Theoretical basis. The author proceeds from the logical consequences of (...) the evolutionary premise in anthropology. He compares the psychophysical goals of the interpersonal communication task with its ideological theory, monitors the impossibility of the realizing the communication level declared in the consciousness. As an opposite evolutionary premise, the author cites the postulates of the "philosophy of dialogue" by F. Rosenzweig, F. Ebner, M. Buber, and others. The correlation of these philosophical positions reveals the inconsistency of materialistic reduction in anthropology. Originality. The author identifies four levels of communication: background, obstacle, function and dialogue. He represents the rationale for the fact that the first three levels do not need the existence of an individual "I". The first three levels leave the existential "I" unnecessary and therefore unclaimed. The philosophy of dialogue with the Other raises an equally important question about the conditions for the possibility of a metaphysical continuum in ontology, and in turn, suggests the acceptance of a philosophical premise about God as the space of subjectivity in the "I-You" dialogue. Conclusions. Philosophical understanding of the communication of two existential "I" demanded in communication is possible only within the framework of religious discourse. The phenomenal consciousness can enter into communication with a specific other phenomenal consciousness only when there is a metaphysical space between them, allowing for the possibility of communication of such a level. The materialistic conditioning by the human evolutionary needs in all its conceivable forms produces a reduction of the communicative inquiry, which makes the mutual perception of the two "I" impossible. In this psychophysiological anthropological model, there is no space for the possibility of a dialogue of individuals. (shrink)

Individual and/or co-offenders fraudulent activities can have a devastating effect on a company’s reputation and credibility. Enron, Xerox, WorldCom, HIH Insurance and One.Tel are examples where stakeholders incurred substantial financial losses as a result of fraud and led to a loss of confidence in corporate dealings by the public in general. There are numerous theoretical approaches that attempt to explain how and why fraudulent acts occur, drawing on the fields of sociology, organisational, management and economic literature, but there is (...) limited empirical evidence published in accounting literature. This qualitative inductive study analyses perceptions and experiences of forensic accountants to gain insights into individual fraud and co-offending in order to determine whether the conceptual framework developed from literature accurately depicts the causes of fraud committed by individuals and groups in the twenty-first century. Findings from the study both support and extend the conceptual framework, demonstrating that strain and anomie can result in fraud, that deviant sub-groups recruit and coerce members by providing relief from strain, and that inadequate corporate governance mechanisms both contribute to fraud occurring, and provide the opportunity for fraudulent activities to be executed and often remain undetected. Additional factors emerging from this study were also identified as contributors to fraud, particularly relevant to the twenty-first century, and consequently, a refined conceptual framework is presented in the discussion and conclusion to the paper. (shrink)

Individual and/or co-offenders fraudulent activities can have a devastating effect on a company’s reputation and credibility. Enron, Xerox, WorldCom, HIH Insurance and One.Tel are examples where stakeholders incurred substantial financial losses as a result of fraud and led to a loss of confidence in corporate dealings by the public in general. There are numerous theoretical approaches that attempt to explain how and why fraudulent acts occur, drawing on the fields of sociology, organisational, management and economic literature, but there is (...) limited empirical evidence published in accounting literature. This qualitative inductive study analyses perceptions and experiences of forensic accountants to gain insights into individual fraud and co-offending in order to determine whether the conceptual framework developed from literature accurately depicts the causes of fraud committed by individuals and groups in the twenty-first century. Findings from the study both support and extend the conceptual framework, demonstrating that strain and anomie can result in fraud, that deviant sub-groups recruit and coerce members by providing relief from strain, and that inadequate corporate governance mechanisms both contribute to fraud occurring, and provide the opportunity for fraudulent activities to be executed and often remain undetected. Additional factors emerging from this study (the ‘technoconomy’, addiction and IT measures) were also identified as contributors to fraud, particularly relevant to the twenty-first century, and consequently, a refined conceptual framework is presented in the discussion and conclusion to the paper. (shrink)

The importance of professional competence lies in the effective application of job-oriented knowledge and skills which guarantee one’s successful adaptation to the work. This study analyzes the perception of the importance of physical activity and sports professionals’ competence in working with individuals with disabilities in Spain. As a descriptive quantitative study, face-to-face interviews were conducted through a survey to extract the data. The sample consisted of 214 PAS professionals working with people with disabilities. According to the results, the analyzed constituents (...) of professional competence are important for adequate performance, with the exception of competences of leadership and use of new technologies. It was also found that the perceived importance of each element of professional competence varies according to age, experience and training. Based on the obtained results, the degree of importance of each constituent of professional competence and its implication for the access of people with disabilities to high-quality physical activity and sports services was determined. (shrink)

Inappropriate social interactions of entrepreneurs can generate negative effects in the peer-to-peer lending market. To address this problem and assist peer-to-peer entrepreneurs in customizing their online interaction strategies, we used the cutting-edge cognitive-experiential self-system conceptual model and studied the relationship between peer-to-peer entrepreneurs’ interactions and financing levels. Online interactive information was categorized as emotional or cognitive, adding the moderator of entrepreneur popularity, and the effect of these interactions on individual investors was analyzed. We found that the entrepreneurs’ online interactive (...) information affected psychological perception of entrepreneurs and their corresponding brand image. The interaction between popularity and interactive information types was significant. The findings imply that less popular entrepreneurs should engage in emotional interactions, while more popular entrepreneurs should choose cognitive interactions. Online interaction created comparative advantages in the financing activities of peer-to-peer companies. These results expand understanding of the psychological facets of the consumer–brand relationship in the digital world, and extend the current literature. This study also highlights key areas of learning and application for both practitioners and scholars of organizational psychology. (shrink)

One of the perennial themes in philosophy is the problem of our access to the world around us; do our perceptual systems bring us into contact with the world as it is or does perception depend upon our individual conceptual frameworks? This volume of new essays examines reference as it relates to perception, action and realism, and the questions which arise if there is no neutral perspective or independent way to know the world. The essays discuss the nature of (...) referring, concentrating on the way perceptual reference links us with the observable world, and go on to examine the implications of theories of perceptual reference for realism and the way in which scientific theories refer and thus connect us with the world. They will be of interest to a wide range of readers in philosophy of science, epistemology, philosophy of psychology, cognitive science and action theory. (shrink)

Dignity is a value inherent to all human beings, guaranteed to every individual from birth, and influenced by culture and society. It is protected by various laws and declarations, and represents one of the fundamental human rights. Preserving human dignity is an essential aspect of nursing practice and a central element of care. Dignity is a highly subjective and personal concept; there may be variations in the way that patients perceive it and in the ways that nurses can guarantee (...) it. A systematic review of the qualitative literature was conducted to obtain a comprehensive understanding of adult patients’ perceptions of dignity in a hospital setting. This review adhered to the PRISMA Statement for reporting systematic reviews, and the results were reported in accordance with the Enhancing Transparency in Reporting the Synthesis of Qualitative Research (ENTREQ) guidelines. Major databases (PubMed, CINAHL, Scopus, and PsycINFO) were consulted and resulted in the inclusion of 21 studies. Methodological quality was assessed using the Critical Appraisal Skills Program (CASP) Checklist for Qualitative Studies. Six main themes emerged from the data analysis: (1) The concept of dignity and its various dimensions; (2) The significance of maintaining one’s own privacy and confidentiality; (3) The hospital environment’s influence on patients’ dignity; (4) Healthcare professionals’ characteristics and behaviours that affect dignity; (5) The role of communication and the relationship with healthcare providers; and (6) The patient’s ability to make choices and be involved actively in their care. These findings underscore the importance of understanding caregivers’ perspectives on dignity to ensure that they provide respectful and dignified care and treatment that prioritizes the patient’s mental and physical needs. (shrink)

The present study examined the factors influencing job satisfactionin the context of factory workers in Malaysia. The major purpose of thestudy was to identify the main problems faced by those factory workers. Thestudy also aimed to examine the influence of demographic variables on jobsatisfaction and the relationships of family income, individual well-being, andperceptions of the working environment with overall job satisfaction amongthose factory workers. A survey was distributed among 551 factory workers working in the Klang Valley area. Results from (...) the survey indicated that thetwo main problems faced by the factory workers are, fear of the influx offoreign workers that may threaten their jobs, and the relatively low pay, takinginto account the high cost of living in the Klang Valley. Findings also indicatedthat while gender and race did not significantly influence perceptions of theworking environment and job satisfaction, job positions did. Those working assecurity and logistics staff were significantly more satisfied with their workingenvironment than those holding administrative or technical/production posts.Job satisfaction also varied significantly across job positions; those working insecurity and logistic positions were significantly more satisfied with their jobscompared to the other employees. Finally, using hierarchical linear regression, with familyincome as the control variable, the findings suggested that both individualwell-being and perceptions of the working environment emerged as positive.Both of these are significant predictors of perceived job satisfaction amongfactory workers. The implication of these findings will be discussed within theframework of organizational satisfaction and individual well-being. (shrink)