To date, much of the current research has focused on examining the direct relationships between the components of the fraud triangle theory and fraud intention. However, limited empirical studies have explored the mediating effects of rationalization and opportunity. Therefore, the main aim of this study was to examine the mediating role of rationalization and opportunity on the direct relationship between pressure and fraud intention, as well as the relationship between pressure and opportunity. A sample of 166 managers participated in the (...) study, and partial least squares structural equation modelling was used to test the proposed model and hypotheses. Results showed that pressure was positively related to both rationalization and fraud intention. Moreover, the relationship between pressure and fraud intention was found to be partially mediated by both rationalization and opportunity. Similarly, rationalization was also found to partially mediate the relationship between pressure and opportunity. These findings suggest that pressure can increase fraud intention directly, as well as indirectly through rationalization and opportunity. This study contributes to the current literature by shedding light on the interplay among the three key components of the fraud triangle theory and their effects on fraud intention. The study provides valuable insights for relevant stakeholders, both theoretically and practically. (shrink)

The experimental validity of research in the experimental philosophy of free will has been called into question. Several new, important studies (Murray et al. forthcoming; Nadelhoffer et al., Cognitive Science 44 (8): 1–28, 2020 ; Nadelhoffer et al., 2021; Rose et al., Cognitive Science 41 (2): 482–502, 2017 ) are interpreted as showing that the vignette-judgment model is defective because participants only exhibit a surface-level comprehension and not the deeper comprehension the model requires. Participants, it is argued, commit _bypassing_, _intrusion_, (...) and _fatalism_ errors. We respond in two ways: (1) we critique and improve existing methods for assessing deeper comprehension and (2) we develop videos to convey deterministic principles of change that succeed in significantly reducing participants’ bypassing, intrusion, and fatalism errors. Consequently, we have the best existing instrument for gauging folk intuitions about the relationship between free will and determinism. (shrink)

Ryan Darby, Judith Edersheim, and Bruce Price (DEP) argue that patients with Behavioral-Variant Frontotemporal Dementia have intact moral knowledge. In effect, they assume a motivational externalist understanding of moral knowledge. We question this by probing the cases they present as evidence for their position.

In “Punishing Intentions and Neurointerventions”, Birks and Buyx (2018) provide a novel argument on why the use of mandatory neurointerventions on convicted criminals is morally objectionable “in a...

continent. 1.4 (2011): 310—311. Writing Death . Jeremy Fernando, foreword by Avital Ronell. Den Haag: Uitgeverij. 2011 ISBN: 978-90-817091-0-1 Rite and ceremony as well as legend bound the living and the dead in a common partnership. They were esthetic but they were more than esthetic. The rites of mourning expressed more than grief; the war and harvest dance were more than a gathering of energy for tasks to be performed; magic was more than a way of commanding forces of nature (...) to do the bidding of man; feasts were more than a satisfaction of hunger. Each of these communal modes of activity united the practical, the social, and the educative in an integrated whole having esthetic form.(1) Jeremy Fernando’s Writing Death is a sensitive attempt at exploring the depths and heights to which the processes of mourning can take us. Death, as an absence, renders all gestures (for what is mourning but a gesture with many faces) surrounding it at once as a possibility and an impossibility. Fernando poses questions that often elude the mourner and the mourned—the same, and different—by raising the specter of subject and object; by compelling the examination of what it actually means to mourn; and most crucially, by considering the very status of possibility itself that the act of mourning foregrounds. Mourning, he reminds us, is premised upon memory (remembrance, recollection), the shadow of forgetting upon which is perpetually cast—the inextricability between memory and forgetting haunts the living more than it does the dead. And if grief has anything to do with it, mourning can quite easily be mistaken for an attempt to remember in order to forget; an attempt, in other words, to deny death, deny the one thing that confirms mortality. As if living has anything to do with it. What, then, of writing death? It becomes an unceasing process of locating—and addressing—possibility itself: the passing as possibility; loss as possibility; impossibility as, and of, naming this possibility. In confronting the passing on, it is possible, nay inevitable, to move on, move away from the site of loss, of grief. All the while, we forget, Fernando reminds us, that mourning has little to do with the dead, and a whole lot to do with the living, the mourning self. Here, he echoes Dewey’s consolidation of rituals and ceremonies, of the dead and of the living, all as parts of a larger unity, of a social, public gesture meant to sate a private need: In trying to “get over it,” are we trying to get over ourselves? Or more than that: are we trying to get over the fact that we can never quite get over ourselves? (Fernando, 77) As if guilt has anything to do with it. And “it” continues to be the point that he is driving at, driving towards. “It” is the possibility and impossibility, death and life, memory and forgetting, lost and cherished. “It” is what eludes mourning, eludes attempts to overcome grief. Nonetheless, move on, he must. And Fernando does this in fewer moves than a 12-step program—hardly therapeutic, but intellectually satisfying. Writing Death attends to some of the pertinent aspects of the act of mourning—both as gesture and as meditation: eulogy, distress (call), tears, and the question of how (beyond ritual, beyond sentimentality) to mourn. And what’s love got to do with it? Everything and nothing. Mourning, after all, is an articulation of love, but it is also one that forces the mourner to be selective, as with myth-making, in the recollection: Remembering only ever occurs in exception to memory—quite possibly in betrayal of a memory. In this way, each remembrance is a naming of that memory, a naming of something as memory, bringing with it an act of violence. (40) Mourning is thus not only an act of fictionalizing, it is also an act of reading, to continually be compelled to respond to another, all the while keeping vigil against a reconceptualization of the dead, without, therefore, misreading the dead. This can only be done, Fernando argues, by all the while “maintaining the otherness of the other. After all, one must try not to forget that one cannot be too close—space is needed—to touch.” (82) There is also tacit acknowledgement that doing so foregrounds the fact that the selectivity of memory becomes exclusive, and concretizes into a singularity, thus negating the multi-dimensionality of a life lived – and thus killing the already dead. Writing Death is framed by two eulogies—or the approximations of eulogies; approximation because both foreground and call into question the eulogy as a genre. The first is Avital Ronell’s foreword to the book, remembering Philippe Lacoue-Labarthe; the second is Fernando’s own response to the passing of a mentor, Jean Baudrillard. Both are not merely attempts to philosophize their way out of the act of mourning. Both are in fact deeply moving pieces that remind us of the emotional possibilities that may reside within any intellectual undertaking, that the latter need not be cold and devoid of feelings. And whereas Writing Death does not attempt to make any philosophical claim for humanism, the underlying wistfulness of both pieces does suggest that there is a proper place for deep-seated human response to death. We can (and the book does) intellectualize and problematize the acts of mourning and grieving, but these do not diminish the fact that we mourn and grieve. And, framing Writing Death as the two eulogies do, Jeremy Fernando perhaps finally, and inadvertently, names “It”—it is, above everything else, Human. August, 2011 Singapore NOTES (1) Dewey, John. Art as Experience . New York: Perigee, 1934. (shrink)

Faith (Islam); liberty; religious aspects; Islam.

This paper presents the critical role of corporate responsibility in the sustainability of health care programs in lower income communities mostly located in the rural areas. The Leaders for Health Program (LHP)—a tri-partite partnership between the Philippine Department of Health, the Health Unit of the Ateneo de Manila University Graduate School of Business, and Pfizer Philippines, Inc.—is an innovative approach focusing on health promotion and education as the cornerstone for community development. LHP adopts a systemic and comprehensive approach that takes (...) into consideration all the major stakeholders in health, especially in rural communities. This paper aims to support the viability of education as the main catalyst for community empowerment and self-sufficiency. (shrink)

For the most part, the primary driver for international businesses in establishing operations in other countries is the reduction of overall operating costs. Host countries, especially developing nations, welcome multinational corporations (MNCs) because of the perceived economic benefits that international businesses can bring to their local communities. Surprisingly, one of the most understudied, under-analyzed, and sometimes even completely neglected factors when international businesses consider setting up shop in other countries is the local culture of their chosen destination country. This paper (...) substantiates the thesis that international businesses should adapt their corporate practices to the local cultures in which they operate to achieve effective and superior businessperformance. The paper goes further in identifying corporate practices that were adapted or revised by international businesses to respond to the culture of local communities in the Philippines. (shrink)

The development of the CRISPR gene editing technique has been hyped as a technique that could fundamentally change scientific research and its clinical application. Unrecognized is the fact that it joins other technologies that have tried and failed under the same discourse of scientific hype. These technologies, like gene therapy and stem cell research, have moved quickly passed basic research into clinical application with dire consequences. Before hastily moving to clinical applications, it is necessary to consider basic research and determine (...) how CRISPR/Cas systems should be applied. In the case of single gene diseases, that application is expected to have positive impacts, but as we shift to more complex diseases, the impact could be unintentionally negative. In the context of common disabilities, the level of genetic complexity may render this technology useless but potentially toxic, aggravating a social discourse that devalues those with disabilities. This paper intends to define the issues related to disability that are associated with using the CRIPSR/Cas system in basic research. It also aims to provide a decision tree to help determine whether the technology should be utilized or if alternative approaches beyond scientific research could lead to a better use of limited funding resources. (shrink)

Artificial intelligence is set to transform healthcare. Key ethical issues to emerge with this transformation encompass the accountability and transparency of the decisions made by AI-based systems, the potential for group harms arising from algorithmic bias and the professional roles and integrity of clinicians. These concerns must be balanced against the imperatives of generating public benefit with more efficient healthcare systems from the vastly higher and accurate computational power of AI. In weighing up these issues, this paper applies the deliberative (...) balancing approach of the Ethics Framework for Big Data in Health and Research. The analysis applies relevant values identified from the framework to demonstrate how decision-makers can draw on them to develop and implement AI-assisted support systems into healthcare and clinical practice ethically and responsibly. Please refer to Xafis et al. in this special issue of the Asian Bioethics Review for more information on how this framework is to be used, including a full explanation of the key values involved and the balancing approach used in the case study at the end of this paper. (shrink)

Social movements often impose nontrivial costs on others against their wills. Civil disobedience is no exception. How can social movements in general, and civil disobedience in particular, be justifiable despite this apparent wrong-making feature? We examine an intuitively plausible account—it is fair that everyone should bear the burdens of tackling injustice. We extend this fairness-based argument for civil disobedience to defend some acts of uncivil disobedience. Focusing on uncivil environmental activism—such as ecotage (sabotage with the aim of protecting the environment)—we (...) argue that some acts of uncivil disobedience can be morally superior to their civil counterparts, when and because such acts target people who are responsible for environmental threats. Indeed, insofar as some acts of uncivil disobedience can more accurately target responsible people, they can better satisfy the demands of fairness compared to their civil counterparts. In some circumstances, our argument may require activists to engage in uncivil disobedienceeven whencivil disobedience is available. (shrink)

Other (Philosophy); Islamic civilization.

When we try to understand what a picture represents, how we experience the picture, I argue, plays a key role in determining the content the picture represents. More specifically, I argue that understanding pictorially represented content requires two tasks—visually grasping the picture’s design (an image) and interpreting what the design represents (what it is an image of). Neither task is done without the other, meaning that the viewer’s success in the former—visually identifying the image—depends on their success in the latter—determining (...) what the image is of. Because of this interdependence, I argue, when the viewer succeeds in understanding the picture, they find their interpretation of the picture perceptually convincing. (shrink)

Anthropology has long been interested in human diets. The main objective of this article is to introduce the perspective of cultural anthropology about food in culture, and the way by which food embodies the relevant sociocultural significances. The case studies chosen cover the study of the Chinese in Malaysia, China, Taiwan and Hong Kong, as well as studies conducted in the Asia and Pacific Islands. The short review in this article aims to provide some ideas and case studies about the (...) interrelationship between food and culture. The anthropological perspective of food in different cultures may provide an insight into the study of Overseas Chinese and help to expand it to a wider concern on a variety of human activities. In this way, the writer believes t he study of Overseas Chinese can mark its particularity, research value and potential in world academia. (shrink)

A number of artificial intelligence systems have been proposed to assist users in identifying the issues of algorithmic fairness and transparency. These AI systems use diverse bias detection methods from various perspectives, including exploratory cues, interpretable tools, and revealing algorithms. This study explains the design of AI systems by probing how users make sense of fairness and transparency as they are hypothetical in nature, with no specific ways for evaluation. Focusing on individual perceptions of fairness and transparency, this study examines (...) the roles of normative values in over-the-top platforms by empirically testing their effects on sensemaking processes. A mixed-method design incorporating both qualitative and quantitative approaches was used to discover user heuristics and to test the effects of such normative values on user acceptance. Collectively, a composite concept of transparent fairness emerged around user sensemaking processes and its formative roles regarding their underlying relations to perceived quality and credibility. From a sensemaking perspective, this study discusses the implications of transparent fairness in algorithmic media platforms by clarifying how and what should be done to make algorithmic media more trustable and reliable platforms. Based on the findings, a theoretical model is developed to define transparent fairness as an essential algorithmic attribute in the context of OTT platforms. (shrink)