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)

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)

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)

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.

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)

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)

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)

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)

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)

There is a paradox that lies at the heart of every investigation of normality, namely, its dependence on its other (e.g., deviation, break, difference). In this paper, I want to show that this paradox is the reason for the dynamism as well as fragility of normality. In this regard, I will not only argue that every normality is fragile, but also that normality can only be established because it is fragile. In the first part of this paper, I will present (...) and re-visit Husserl’s account of normality as concordant and optimal with regard to its dynamic or fragile aspects. In the second part of this paper, I will apply this account to recent findings in phenomenological pathology regarding schizophrenia and depression to show how Husserl’s account could be helpful for differentiating between different aspects (such as concordance and optimality) as well as genetic levels of (disturbances of) normality. (shrink)

While there is a consensus that leading interpretations of quantum mechanics cannot be distinguished with today’s technology, it is unclear if a gedanken experiment which relies on unlimited technological power cannot do so. Another gedanken approach is considering sentient beings which have brains different from ours. Such gedanken situations will be analyzed with emphasis on a possible difference between Bohmian mechanics and the many-worlds interpretation.

‘That in our times a kind of supernumerary person is appearing who is egoless, who in reality is not a human being, is a terrible truth.’ – Rudolf Steiner Are there people on earth today who do not have a self – a human ego or ‘I’? The phenomenon of ‘egolessness’ – the absence of a human being’s core – was discussed by the spiritual teacher Rudolf Steiner in lectures and personal conversations. An egoless individual, he intimated, is an empty (...) sheath through which other spiritual entities could operate. Erdmuth J. Grosse brings together many little-known quotations from Rudolf Steiner’s spiritual research and supports them with a wealth of disquieting reports, testimonies and examples from literature and politics. He places these insights within the broader context of the riddle of the human self, throwing light on the spiritual development of the individual and humanity as a whole. In this thought-provoking study, Grosse goes on to discuss the role of comets, the effects of cyanide on the human constitution – especially in the light of the Holocaust – and the hidden effects of ceremonial magic, occult lodges, cults and sects. In conclusion, he offers positive solutions to humanity’s present predicament by describing the healing impulses of social threefolding, the invisible spiritual beings seeking to help humanity, the role of the gods, the Christ impulse and the true goals of human evolution. (shrink)

Kripke argued that there might not have been unicorns: since unicorns are fictional species, they are necessarily fictional. There are three arguments aimed at showing the fictionality of unicorns, but all of them fail. There would be unicorns if there were a single species or genus of animals resembling the unicorns of pictures. This also serves as an instructive example of the failure of the accessibility relation between possible worlds to be both transitive and symmetrical.

In Chapter 12 of his book Material Beings (Van Inwagen, Peter. 1990. Material Beings. Ithaca: Cornell University Press) van Inwagen argues that there are no artefacts, or very few, certainly fewer than most people believe. Artisans very rarely create, at least in the sense of causing things to come into existence. The argument in Chapter 12 is a very powerful one. I do not think that it establishes van Inwagen’s conclusion, but it does, I think, given its (plausible) premise, establish (...) that if there are not far fewer material things in the world than we ordinarily believe, then there are far more. In this sense it establishes, as Russell once said, ‘the truth about physical objects must be strange’. Furthermore, I argue at the end, we cannot avoid this conclusion even if we reject van Inwagen’s premise. Thus the defender of our common sense ontology is caught on the horns of a dilemma. So our commonsense ontology is indefensible. (shrink)

There are many domains about which we think we are reliable. When there is prima facie reason to believe that there is no satisfying explanation of our reliability about a domain given our background views about the world, this generates a challenge to our reliability about the domain or to our background views. This is what is often called the reliability challenge for the domain. In previous work, I discussed the reliability challenges for logic and for deductive inference. I argued (...) for four main claims: First, there are reliability challenges for logic and for deduction. Second, these reliability challenges cannot be answered merely by providing an explanation of how it is that we have the logical beliefs and employ the deductive rules that we do. Third, we can explain our reliability about logic by appealing to our reliability about deduction. Fourth, there is a good prospect for providing an evolutionary explanation of the reliability of our deductive reasoning. In recent years, a number of arguments have appeared in the literature that can be applied against one or more of these four theses. In this paper, I respond to some of these arguments. In particular, I discuss arguments by Paul Horwich, Jack Woods, Dan Baras, Justin Clarke-Doane, and Hartry Field. (shrink)

The paper is aimed to show that directly referring terms have to be rigid designators. Since directly referring expressions refer to something on the basis of semantic conventions alone and since the conventions are independent of possible worlds, there cannot be a directly referring expression with shifting reference across possible worlds. Although this claim seems to be indubitable and widely recognized, it was questioned recently. Drawing on D. Lewis’ ontology of counterparts, G. Martí has shown that a directly referring expression (...) is capable to refer to different objects in different possible worlds. A directly referring term designating an object in our world is supposed to designate its counterparts in other possible world. The paper tries to show that the purported directly referring terms assumed by Martí’s argument are not, in fact, directly referring.U ovome članku nastoji se pokazati da izravno referirajući termini moraju biti kruti označitelji. Budući da izravno referirajući izrazi referiraju na nešto samo na osnovi semantičkih konvencija i budući da su konvencije neovisne o mogućim svjetovima, ne može postojati izravno referirajući izraz s referencijom koja se pomiče duž mogućih svjetova. Iako se ta tvrdnja čini neprijepornom i široko prihvaćenom, u novije je vrijeme dovedena u pitanje. Oslanjajući se na Lewisovu ontologiju parnjakâ, G. Martí je pokazala da izravno referirajući izraz može referirati na različite predmete u različitim mogućim svjetovima. Izravno referirajući termin koji označava predmet u našem svijetu trebao bi označavati svoje parnjake u drugome mogućem svijetu. U članku se pokušava pokazati da navodno izravno referirajući termini koji su pretpostavljeni Martínim argumentom zapravo nisu izravno referirajući. (shrink)