This study investigates accounting students’ ethical decision-making judgments and behavioral intentions. The Multidimensional Ethics Scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with three moral criteria (Moral Equity, Relativism and Contractualism). The study specifically tests the differences in ethical decision-making between students who have been exposed to a dedicated ethics unit of study compared with students who have not studied ethics. The influences of culture and gender on students’ ethical decision-making are also addressed (...) in the study. Ethical decision-making was assessed via three case studies describing moral dilemmas that an individual, business or professional person might face. The results provide support for the MES and the value added from incorporating a dedicated ethical decision-making unit in the accounting curriculum. The results also support prior evidence of gender bias and the impact of cultural differences on ethical decision-making. (shrink)

This study investigates accounting students’ ethical decision-making judgments and behavioral intentions. The Multidimensional Ethics Scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with three moral criteria (Moral Equity, Relativism and Contractualism). The study specifically tests the differences in ethical decision-making between students who have been exposed to a dedicated ethics unit of study compared with students who have not studied ethics. The influences of culture and gender on students’ ethical decision-making are also addressed (...) in the study. Ethical decision-making was assessed via three case studies describing moral dilemmas that an individual, business or professional person might face. The results provide support for the MES and the value added from incorporating a dedicated ethical decision-making unit in the accounting curriculum. The results also support prior evidence of gender bias and the impact of cultural differences on ethical decision-making. (shrink)

Over the past several years, the human rights implications of climate change have become more evident. While extreme weather events and slow onset changes caused by climate change affect the exercise of human rights, the implementation of climate change policies - in relation to both mitigation and adaptation - may also lead to the infringement of the rights of indigenous peoples and local communities. Despite this recognition by the UN Human Rights Council and other bodies, the international climate change regime (...) has failed to address these implications, recognizing only in 2010 the importance for parties to respect human rights in the implementation of the Framework Convention. The adoption of the Durban Platform for Enhanced Action (ADP), together with the reform of existing mechanisms and the operationalization of new institutions, offers several opportunities to ensure the adequate fulfillment of human rights obligations under the Convention. In this commentary, we highlight four concrete options available to the parties in the upcoming negotiations to guarantee the respect of substantial and procedural rights of all the stakeholders and to offer a redress mechanism in the case of loss and damages caused by climate change. (shrink)

The use of remuneration committees to foster corporate accountability concerning executive remuneration decisions has attracted increasing public attention following various corporate scandals and the recent global financial crisis. This study empirically examines the link between RCs and attributions disclosures, i.e. explanation of reasons for executive remuneration decisions. Using a sample of 644 firm-year observations drawn from top 200 Australian Securities Exchange -listed firms from 2007 to 2011, we find that firms with RCs tend to voluntarily disclose attribution, and the extent (...) of disclosures increases with remuneration committee quality. While existence of attribution disclosures is related to pay-performance sensitivity, the extent of disclosures does not show incremental effect on pay-performance sensitivity. The results also show that the presence and quality of RCs are positively associated with internal attribution disclosures regarding executive remuneration decisions during the GFC, suggesting corporate responsiveness to corporate accountability demands at times of economic crisis. (shrink)

Max Tegmark, a physicist at the University of Pennsylania recently remarked, 'To tell you the truth, I think most of my colleagues are terrified of talking to philosophers -- like being caught coming out of a pornographic cinema.' Fortunately, it would seem that at least some neuroscientists do not suffer from such reticence when it comes to their professional relationship with philosophy. Testament to this was the quality and variety of the papers in both philosophically- ambitious-neuroscience and neuroscience-inspired-philosophy at what (...) must be said to be a truly interdisciplinary conference. Several times I heard one audience member ask another whether the speaker was a neuroscientist or a philosopher. These days, it's hard to tell without knowing which department of the university they are employed by. In many cases, it is a distinction without difference -- Patricia Churchland is the obvious example of a speaker who is both. It also should not go unnoticed that thanks to her coining of the term with her seminal 1986 book, we now have the field of 'neurophilosophy'. (shrink)

October 14, 2007: Studying how a broker's brain works. swissinfo. "To help maintain its competitive edge, the Swiss banking industry is investing heavily in financial engineering. Its latest recruit is economist Peter Bossaerts. swissinfo talked to Bossaerts, a leading expert in neuroeconomics – the study of how we make financial choices - about his recent appointment as professor at the Federal Institute of Technology in Lausanne.... swissinfo: So what exactly is neuroeconomics? Peter Bossaerts: It's a mixture of decisional theory - (...) mathematical theories applied in risk-based decision-making - and neuroscience.... Neurofinance, therefore, tries to understand how choices are made in a risky world. It looks closely at the workings of the brain while taking into account human emotions.... swissinfo: What is the aim of your work? P.B.: Firstly, to make progress on how people make choices when dealing with risk.... Neuroeconomics should also help improve decisional theory, which doesn't work in the real world where rules are vague and probabilities are unknown. The aim is to build up artificial intelligence based on a theory where decision-making is repeated." >>> Neuroscience, Cognitive Science, Finance & Investing, Applications. (shrink)

La genèse de la construction médicale de la ménopause est ici appréhendée en croisant des approches empruntées à l’histoire sociale des savoirs. Cela conduit en premier lieu à revenir sur la variété des termes employés pour désigner la « cessation des règles ». Ces évolutions doivent être examinées en regard des nouvelles échelles de la vie humaine élaborées au cours de la période. Est-ce qu’une sexuation des âges de la vie, absente jusque-là, y transparaît? L’expression « âge de retour » (...) désigne-t-elle un âge propre aux femmes comme le laissent penser certains auteurs? La médicalisation de la ménopause peut ainsi être remise en perspective, avant d’étudier de plus près les temps forts de sa construction au cours de la période considérée (1770-1836). Enfin, un dernier volet questionne l’existence d’un discours sur l’âge de retour au masculin et analyse la fabrique des asymétries sexuées dans les dispositifs hygiénistes destinés aux quarantenaires et aux cinquantenaires des deux sexes. (shrink)

Im Gegensatz zum drei Jahre jüngeren Schelling, dem er sein Leben lang verbunden blieb, wird Steffens nach seinem Tod nahezu vergessen; in der landläufigen Überlieferung hat er als der Überbringer der Romantik nach Dänemark überlebt. Erst mit Beginn des 21. Jahrhunderts wird er als Naturforscher, als Philosoph und Universitätsreformer wiederentdeckt, nicht zuletzt auch im Diskurs-Zusammenhang um das Anthropozän. Steffens-Forscherinnen und Forscher aus Norwegen, Dänemark und Deutschland setzen sich mit dem romantischen Denken der Zeit, mit den Aspekten der nationalen Wiedergeburt in (...) Kultur, Politik und Wissenschaft auseinander, mit Naturgeschichte und Kunst: Marit Bergner, Marie-Theres Federhofer, Bernd Henningsen, Lore Hühn, Daniel Fulda, Norman Kasper, Jesper Lundsfryd Rasmussen, Jessika Piechocki, Anna Lena Sandberg und Elisabeth Décultot. (shrink)

This paper takes a step back from considering expertise as a social phenomenon. One should investigate how people become knowers before assigning expertise to a person’s actions. Using a temporal-sensitive systemic ethnography, a case study shows how undergraduate students form a social system out of necessity as they fabricate knowledge around an empty wording like ‘conscious living’. Tracing the engagement with students and tutor to recursive moments of coaction, I argue that, through the subtleties of bodily movements, people incorporate the (...) actions of others as they become knowers. Knowing for a person solidifies as they imbue concepts, terms, facts, etc. with their own understanding. While coaction refers to the interlocking of actions in a specific moment, the fabrication of knowledge resides in temporally distributed moments of coaction where students deliberately incorporate and build on past occurrences in a present moment. In so doing, people cannot be separated from their systemic embedding. Linking coaction with systemic cognition, people fabricate knowledge within wider systemic structures. Within these boundaries, knowers come to fabricate knowledge for themselves and a wider system. Thus, knowing must be seen as an active, embodied, dialogical and multiscalar activity. (shrink)

The meaning of material artifacts that remain unchanged in form can change through spatial references and through changes in context. In this volume, spatial, historical, topographical, and discursive contextual changes are analyzed in case studies, and their meanings and intersections are critically reflected upon.

La genèse de la construction médicale de la ménopause est ici appréhendée en croisant des approches empruntées à l’histoire sociale des savoirs. Cela conduit en premier lieu à revenir sur la variété des termes employés pour désigner la « cessation des règles ». Ces évolutions doivent être examinées en regard des nouvelles échelles de la vie humaine élaborées au cours de la période. Est-ce qu’une sexuation des âges de la vie, absente jusque-là, y transparaît? L’expression « âge de retour » (...) désigne-t-elle un âge propre aux femmes comme le laissent penser certains auteurs? La médicalisation de la ménopause peut ainsi être remise en perspective, avant d’étudier de plus près les temps forts de sa construction au cours de la période considérée (1770-1836). Enfin, un dernier volet questionne l’existence d’un discours sur l’âge de retour au masculin et analyse la fabrique des asymétries sexuées dans les dispositifs hygiénistes destinés aux quarantenaires et aux cinquantenaires des deux sexes. (shrink)

Human presencing explores how people’s past encounters with others shape their present actions. In this paper, I present an alternative perspective on human embodiment in which the re-evoking of the absent can be traced to the intricate interplay of bodily dynamics. By situating the phenomenon within distributed, embodied, and dialogic approaches to language and cognition, I am overcoming the theoretical and methodological challenges involved in perceiving and acting upon what is not perceptually present. In a case study, I present strong (...) and weak dimensions of human presencing. In the former, a person uses their body in distinct ways and shapes their immediate ecology to make others present to them. In contrast, in the latter, a person’s past encounter with others powerfully shapes the projections they make onto written digital inscriptions. These findings have implications for how people act in online learning environments and how human activity shapes the machines we use every day. In this way, the paper highlights the complexity of a person as a social being and allows for different approaches to human embodiment in technology. (shrink)

Résumé Loin d’être un programme de recherche tourné uniquement vers l’abstraction, la physiocratie comporte une dimension empirique tout à fait centrale dans sa constitution et dans son développement. L’étude de cette dimension permet de mettre au jour les liens généalogiques et méthodologiques qui ont uni le mouvement physiocratique et les traditions anglaise et française de l’arithmétique politique. En outre, une attention portée à l’inventaire des différentes activités agricoles et à la mesure de leurs productions respectives témoigne d’une autre influence importante (...) dans la construction de l’économie politique de Quesnay, à savoir l’agronomie, alors en plein renouveau sous l’impulsion de Duhamel du Monceau. (shrink)

A wide array of species throughout the animal kingdom has shown the ability to distinguish between quantities. Aside from being important for optimal foraging decisions, this ability seems to also be of great relevance in group-living animals as it allows them to inform their decisions regarding engagement in between-group conflicts based on the size of competing groups. However, it is often unclear whether these animals rely on numerical information alone to make these decisions or whether they employ other cues that (...) may covary with the differences in quantity. In this study we used a touch screen paradigm to investigate the quantity discrimination abilities of two closely related group-living species, wolves and dogs, using a simultaneous visual presentation paradigm. Both species were able to successfully distinguish between stimuli of different quantities up to 32 items and ratios up to 0.80, and their results were in accordance with Weber's law (which predicts worse performances at higher ratios). However, our controls showed that both wolves and dogs may have used continuous, non-numerical cues, such as size and shape of the stimuli, in conjunction with the numerical information to solve this task. In line with this possibility, dogs' performance greatly exceeded that which they had shown in other numerical competence paradigms. We discuss the implications these results may have on these species' underlying biases and numerical capabilities, as well as how our paradigm may have affected the animals' ability to solve the task. (shrink)

Research FocusThe promotion of domain-specific knowledge is a central goal of higher education and, in the field of medicine, it is particularly essential to promote global health. Domain-specific knowledge on its own is not exhaustive; confidence regarding the factual truth of this knowledge content is also required. An increase in both knowledge and confidence is considered a necessary prerequisite for making professional decisions in the clinical context. Especially the knowledge of human physiology is fundamental and simultaneously critical to medical decision-making. (...) However, numerous studies have shown difficulties in understanding and misconceptions in this area of knowledge. Therefore, we investigate how preclinical medical students acquire knowledge in physiology over the course of their studies and simultaneously gain confidence in the correctness of this knowledge as well as the interrelations between these variables, and how they affect the development of domain-specific knowledge.MethodIn a pre–post study, 169 medical students’ development of physiology knowledge and their confidence related to this knowledge were assessed via paper-pencil questionnaires before and after attending physiology seminars for one semester. Data from a longitudinal sample of n = 97 students were analyzed using mean comparisons, regression analyses, and latent class analyses. In addition, four types of item responses were formed based on confidence and correctness in the knowledge test.ResultsWe found a significant and large increase in the students’ physiology knowledge, with task-related confidence being the strongest predictor. Moreover, a significantly higher level of confidence at t2 was confirmed, with the level of prior confidence being a strong predictor. Furthermore, based on the students’ development of knowledge and confidence levels between measurement points, three empirically distinct groups were distinguished: knowledge gainers, confidence gainers, and overall gainers. The students whose confidence in incorrect knowledge increased constituted one particularly striking group. Therefore, the training of both knowledge and the ability to critically reflect on one’s knowledge and skills as well as an assessment of their development in education is required, especially in professions such as medicine, where knowledge-based decisions made with confidence are of vital importance. (shrink)

Is there a distinctively epistemic kind of blame? It has become commonplace for epistemologists to talk about epistemic blame, and to rely on this notion for theoretical purposes. But not everyone is convinced. Some of the most compelling reasons for skepticism about epistemic blame focus on disanologies, or asymmetries, between the moral and epistemic domains. In this paper, I defend the idea that there is a distinctively epistemic kind of blame. I do so primarily by developing an account of the (...) nature of epistemic blame. My account draws on a prominent line of theorizing in moral philosophy that ties blame to our relationships with one another. I argue that with my account of epistemic blame on hand, the most compelling worries about epistemic blame can be deflated. There is a distinctively epistemic kind of blame. (shrink)

‘There is no such thing as a language,’ Donald Davidson tells us. Though this is a startling claim in its own right, it seems especially puzzling coming from a leading theorizer about language. Over the years, Davidson’s important essays have sparked the hope that there is a route to a positive, nonskeptical theory of meaning for natural languages. This hope would seem to be dashed if there are no natural languages. Unless Davidson’s radical claim is a departure from his developed (...) views, the Davidsonian program appears to have undermined itself.In a recent book, Donald Davidson’s Philosophy of Language: An Introduction, Bjorn Ramberg promises to establish that Davidson's startling claim is not an aberration. Rather, it 'emerges as a natural development of his theory of meaning'. He reads the claim that there is no such thing as a language as the claim that the concept of a language has no useful theoretical role. Like the concepts of meaning and reference, it is a 'ghost of reification' which Davidson attempts to 'exorcise' from our philosophical thinking about linguistic communication. All three concepts can be seen as mere ladders to be kicked away once the edifice of a Davidsonian theory of linguistic communication is properly erected on the sole foundation of the concept of truth. The result, he assures us, ‘is not a theory which undercuts itself, but a comprehensive, coherent account of the phenomenon of linguistic communication’. (shrink)

Bayesian Coherence Theory of Justification or, for short, Bayesian Coherentism, is characterized by two theses, viz. (i) that our degree of confidence in the content of a set of propositions is positively affected by the coherence of the set, and (ii) that coherence can be characterized in probabilistic terms. There has been a longstanding question of how to construct a measure of coherence. We will show that Bayesian Coherentism cannot rest on a single measure of coherence, but requires a vector (...) whose components exhaustively characterize the coherence properties of the set. Our degree of confidence in the content of the information set is a function of the reliability of the sources and the components of the coherence vector. The components of this coherence vector are weakly but not strongly separable, which blocks the construction of a single coherence measure. (shrink)

In this target article the following hypotheses are discussed: (1) Colour is autonomous: a perceptuolinguistic and behavioural universal. (2) It is completely described by three independent attributes: hue, brightness, and saturation: (3) Phenomenologically and psychophysically there are four unique hues: red, green, blue, and yellow; (4) The unique hues are underpinned by two opponent psychophysical and/or neuronal channels: red/green, blue/yellow. The relevant literature is reviewed. We conclude: (i) Psychophysics and neurophysiology fail to set nontrivial constraints on colour categorization. (ii) Linguistic (...) evidence provides no grounds for the universality of basic colour categories. (iii) Neither the opponent hues red/green, blue/yellow nor hue, brightness, and saturation are intrinsic to a universal concept of colour. (iv) Colour is not autonomous. (shrink)

This article investigates the causal efficacy of social properties, which faces the following puzzle. First, for both intuitive and scientific reasons, it seems social properties have causal import. But, second, social properties are also characteristically extrinsic: to have some social property depends, in typical cases, on what one’s society is like around them. And, third, there is good reason to doubt that extrinsic properties make a genuine causal contribution. After elaborating on these three claims, I defend the following resolution to (...) the puzzle: social causation occurs at the level at which social properties are intrinsic. (shrink)

Multiple studies show that periodic reanalysis of genomic test results held by clinical laboratories delivers significant increases in overall diagnostic yield. However, while there is a widespread consensus that implementing routine reanalysis procedures is highly desirable, there is an equally widespread understanding that routine reanalysis of individual patient results is not presently feasible to perform for all patients. Instead, researchers, geneticists and ethicists are beginning to turn their attention to one part of reanalysis—reinterpretation of previously classified variants—as a means of (...) achieving similar ends to large-scale individual reanalysis but in a more sustainable manner. This has led some to ask whether the responsible implementation of genomics in healthcare requires that diagnostic laboratories routinely reinterpret their genomic variant classifications and reissue patient reports in the case of materially relevant changes. In this paper, we set out the nature and scope of any such obligation, and analyse some of the main ethical considerations pertaining to a putative duty to reinterpret. We discern and assess three potential outcomes of reinterpretation—upgrades, downgrades and regrades—in light of ongoing duties of care, systemic error risks and diagnostic equity. We argue against the existence of any general duty to reinterpret genomic variant classifications, yet we contend that a suitably restricted duty to reinterpret ought to be recognised, and that the responsible implementation of genomics into healthcare must take this into account. (shrink)

Published in 1973, "L'Etourdit" was one of the French philosopher Jacques Lacan's most important works. The book posed questions that traversed the entire body of Lacan's psychoanalytical explorations, including his famous idea that "there is no such thing as a sexual relationship," which seeks to undermine our certainties about intimacy and reality. In There's No Such Thing as a Sexual Relationship, Alain Badiou and Barbara Cassin take possession of Lacan's short text, thinking "with" Lacan about his propositions and what kinds (...) of questions they raise in relation to knowledge. Cassin considers the relationship of the real to language through a Sophist lens, while the Platonist Badiou unpacks philosophical claims about truth. Each of their contributions echoes back to one another, offering new ways of thinking about Lacan, his seminal ideas, and his role in advancing philosophical thought. (shrink)