The community has legislatively conferred on external auditors a special but lucrative responsibility to provide fair and independent opinions about management''s preparation of company financial statements. In return, auditors are obliged by professional standards to act with integrity, independently and in the public interest. This study examined 174 auditors'' predisposition to provide just and fair judgements, using Kohlberg''s theory of developmental moral reasoning, one of the most widely accepted theories in justice psychology. Respondents came from five international audit firms in (...) Copenhagen. Results indicated that auditors with pre-conventional or low level of just reasoning or comprised 64 respondents, the largest group in the sample. The pre-conventional level suggests that people will act in their own self-interest and do the right only to avoid punishment. Pre-conventional auditors have the ability to "do deals", advantageous for business. When faced with an ethical crisis, however, auditors as this level will tend to focus on their own needs at the expense of others. The post-conventional or mid level of just reasoning comprised 59 auditors, second largest group in the sample. This level indicates that these auditors have the predisposition to act fairly on principal, particularly when faced with an ethical crisis. The conventional level or mid-just reasoning consisted of 51 auditors. People with a conventional level of just reasoning believe in law and order, the maintenance of the status quo, however they tend not to be critical of laws, nor authority even if those laws and authority are unjust or evil. (shrink)

Cognitive dysfunction in Alzheimer’s disease is caused by disturbances in neuronal circuits of the brain underpinned by synapse loss, neuronal dysfunction and neuronal death. Amyloid beta and tau protein cause these pathological changes and enhance neuroinflammation, which in turn modifies disease progression and severity. Vagal nerve stimulation, via activation of the locus coeruleus, results in the release of catecholamines in the hippocampus and neocortex, which can enhance synaptic plasticity and reduce inflammatory signalling. Vagal nerve stimulation has shown promise to enhance (...) cognitive ability in animal models. Research in rodents has shown that VNS can have positive effects on basal synaptic function and synaptic plasticity, tune inflammatory signalling, and limit the accumulation of amyloid plaques. Research in humans with invasive and non-invasive VNS devices has shown promise for the modulation of cognition. However, the direct stimulation of the vagus nerve afforded with the invasive procedure carries surgical risks. In contrast, non-invasive VNS has the potential to be a broadly available therapy to manage cognitive symptoms in early AD, however, the magnitude and specificity of its effects remains to be elucidated, and the non-inferiority of the effects of non-invasive VNS as compared with invasive VNS still needs to be established. Ongoing clinical trials with healthy individuals and patients with early AD will provide valuable information to clarify the potential benefits of non-invasive VNS in cognition and AD. Whether invasive or non-invasive VNS can produce a significant improvement on memory function and whether its effects can modify the progression of AD will require further investigation. (shrink)

Within the literature in green political theory on global environmental threats one can often find dissatisfaction with liberal theories of justice. This is true even though liberal cosmopolitans regularly point to global environmental problems as one reason for expanding the scope of justice beyond the territorial limits of the state. One of the causes for scepticism towards liberal approaches is that many of the most notable anti-cosmopolitan theories are also advanced by liberals. In this paper, I first explain why one (...) of the strongest expressions of liberal anti-cosmopolitanism cannot simply be dismissed because it may fail to support desired environmental ends. The political conception of justice represents one of the most important challenges to cosmopolitanism generally and is thus a serious challenge to viewing global environmental problems in terms of cosmopolitan justice. Second, I will show through the case of anthropogenic global warming that the political conception of justice under current conditions does have clear cosmopolitan implications despite its proponents' claims. (shrink)

This chapter contains sections titled: Notes.

Overview of the global warming/climate change debate.

This chapter contains sections titled: Notes.

This chapter contains sections titled: Notes.

ABSTRACTRecent work investigated the inter-individual functions of emotional tears in depth. In one study. What emotional tears convey: Tearful individuals are seen as warmer, but also as less competent. British Journal of Social Psychology, 56, 146–160. Https://doi.org/10.1111/bjso.12162) tearful individuals were rated as warmer, and participants expressed more intentions to approach and help such individuals. Simultaneously, tearful individuals were rated as less competent, and participants expressed less intention to work with the depicted targets. While tearful individuals were perceived as sadder, perceived (...) sadness mediated only the effect on competence, but not on warmth. We argue that tearful individuals might be perceived as warm because they are perceived as feeling moved and touched. We ran a pre-registered extended replication of Van de Ven et al. Results replicate the warmth and helping findings, but not the competence and work effe... (shrink)

Compelling research in international relations and international political economy on global warming suggests that one part of any meaningful effort to radically reverse current trends of increasing green house gas (GHG) emissions is shared policies among states that generate costs for such emissions in many if not most of the world’s regions. Effectively employing such policies involves gaining much more extensive global commitments and developing much stronger compliance mechanism than those currently found in the Kyoto Protocol. In other words, (...) global warming raises the prospect that we need a global form of political authority that could coordinate the actions of states in order to address this environmental threat. This in turn suggests that any serious effort to mitigate climate change will entail new limits on the sovereignty of states. In this book I focus on the normative question of whether or not we have clear moral reasons to bind ourselves together in such a supranational form of political association. I argue that one can employ familiar liberal arguments for the moral legitimacy of political order at the state level to show that we do have a duty to support such a global political project. Even if one adopts the premises employed by the most influential forms of liberal scepticism to the ideas of global political and distributive justice, such as those advanced by John Rawls and Thomas Nagel, it is clear that the threat of global warming has expanded the scope of justice. We now have a global and demanding duty of justice to create the political conditions that would allow us to collectively address our impact on the Earth’s atmosphere. (shrink)

This chapter contains sections titled: The Science of Global Warming The Impacts of Global Warming Can We Believe the Evidence? International Agreement Required What Actions Can Be Taken?

Corporate social responsibility positively impacts relationships between firms and customers. Previous research construes this as an outcome of customers’ warm glow that results from supporting firms’ benevolence. The current research demonstrates that beyond warm glow, CSR positively impacts firms’ sales through mitigating their customers’ perceptions of purchase risk. We demonstrate this effect across three conditions in which customers’ perceived risk of purchase is heightened, using both secondary data and two lab experiments. Under conditions of greater purchase risk, CSR positively impacts (...) both sales and customer purchase intentions to a greater extent than in conditions of lower purchase risk. In addition to measuring purchase risk as the mediating process behind these effects, we demonstrate that the effect of CSR on sales is stronger for those CSR activities that signal a stakeholder orientation. (shrink)

Global warming, like many other environmental controversies, mixes pervasive uncertainty with the certainties of expert (but contradictory) opinion. How can we know who is right about global warming, if the only things we have to work with are the scientists’ competing scenarios, the truth‐value of which has yet to be established? One approach is to rely on narrative policy analysis to identify the non‐scientific, but policy‐relevant role played by the global warming controversy. This approach shows that the (...) controversy signals a wider “analytic tip” taking place in the examination of major public policy problems, a tip toward the notion that issues which can still be effectively dealt with locally, regionally or nationally must now first be addressed globally. The policy implications of analytic tip and the narrative features of the global warming scenario are profound for both environmentalists and their ideological opponents. (shrink)

The phenomenon of global warming, the anthropogenic theory of its genesis and some of the implications of that theory are introduced as a case-study of a global environmental problem involving issues of equity between peoples, generations and species. We should favour the proportioning of emission quotas topopulation, if the charges of anthropocentrism and of discrimination against future generations can be avoided. It is argued that these charges can be replied to satisfactorily, if emissions totals are set low enough for (...) the likely needs of other species and other generations. There should also be limits to the inter-state trading of quotas to ensure that all countries retain enough of their quotas to satisfy basic needs. The anthropogenic theory might instead be held to favourtying emissions quotas to aggregate historical emissions of the last two centuries. But intergenerational equity requires a sustainable international regime, based on universal principles rather than history. (shrink)

The phenomenon of global warming, the anthropogenic theory of its genesis and some of the implications of that theory are introduced as a case-study of a global environmental problem involving issues of equity between peoples, generations and species. In particular, recognition of the view that the absorptive capacities of the atmosphere comprise an instance of the Common Heritage of Humankind would have a key bearing on negotiations downstream from the Kyoto Protocol, suggesting the proportioning of emission quotas to population, (...) and also limits to the inter-state trading of quotas. This view and these possible implications are discussed; international regimes with such a basis are argued to have a firmer foundation than ones based on historical emission levels (such as the Kyoto agreement), and to escape the charge of anthropocentrism to which stress on the Common Heritage of Humankind appears to expose them. The anthropogenic theory might be held, instead, to favour tying emissions quotas to aggregate historical emissions of the last two centuries. But intergenerational equity requires a sustainable international regime, based on universal principles rather than history. (shrink)

This chapter contains sections titled: Climate Change Uncertainty Concerning the Science of Climate Change Uncertainties and the Ethics of Climate Change.

Effective solutions to global warming will likely require coordinated national and international policies. But in the short term, individuals might choose to take actions or not take actions which will reduce their own contribution to global warming. Philosophers have argued that individual action to curb climate emissions is not morally inconsequential. A strong case can be made for individual causal responsibility for the production of the moral harms which would result from climate change. However, the nature of human (...) moral psychology is such that we can expect a lack of moral motivation to assume responsibility at the crucial moment of action. That is, moral agents face “the problem of failed intentions.” This paper assesses the moral value of specific techniques and technologies which promise to increase the ability of moral agents to fulfill their moral intentions. For instance, since individuals typically evaluate others’ actions as less moral than their own, social norming techniques which provide objective information about how one’s climate emissions compare to others can be an effective means of supporting moral action. (shrink)

Giving money to others feels good. It is now standard to use the label ‘warm glow feelings’ to refer to the pleasure people take from giving. But what exactly are warm glow feelings? And why do people experience them? To answer these questions, we ran two studies: a recall task in which participants were asked to remember a donation they made, and a donation task in which participants were given the opportunity to make a donation before reporting their affective states. (...) Correlational and experimental results converge towards the conclusion that, if the nature of the warm glow is straightforward, its source is multifaceted. Regarding the nature of the ‘warm glow’, the pleasure people took in giving was mainly predicted by one particular type of positive emotion and was indeed described by participants as ‘warm’. Regarding the underlying psychological mechanisms, warm glow feelings were elicited by positive appraisals regarding the donor’s moral character, positive appraisals regarding the actual impact of the donor’s donation on the welfare of others and a feeling of communion with others. We discuss the theoretical implications of our findings. (shrink)

Robert F. is an eighty-five-year-old who suffered a heart attack at home in a rural location some thirty minutes from any major hospital. By the time the paramedics arrived, he was unconscious and nonresponsive. After spontaneous return of circulation, they began their standard procedure of therapeutic hypothermia. Robert's core temperature was lowered using ice packs, and cold intravenous fluids were initiated. Soon afterward, Robert started to shiver when his body temperature reached 35.6° Celsius. He was then given a bolus of (...) vecuronium as a neuromuscular blockade, sedated, and intubated. He was also given a low-dose vasopressin for blood-pressure control. Shortly after Robert arrived in the emergency room, his daughter, his medical decision-maker, produced an advance directive documenting that her father has a do-not-resuscitate order, and she demanded that the breathing tube and any other life-sustaining treatments be withdrawn immediately. The medical staff is very reluctant to comply with this demand for immediate action. Until the neuromuscular blockade wears off, removing the ventilator will prevent Robert from breathing. Furthermore, it may take some time to reverse the therapeutic hypothermia procedure to the point that the patient is at normal temperature. In addition, therapeutic hypothermia itself often causes arrest, so the patient may need to be resuscitated again. Should the staff wait until the patient is warm or honor the decision of his daughter, who holds his medical power of attorney? (shrink)

The aim of my paper is to explore in some detail some epistemological issues concerning moral theorizing on global warming. First, I consider the issue of the structure of the theoretical approach in a field of inquiry requiring normative assessments. How do theoretical principles work here? What is to be regarded as a normative evidence for such a theory? Second, the criteria to determine which part, if any, of the theory gets normatively constrained, and which does not, are discussed. (...) Third, I focus on the procedures to reach an equilibrium between such a theory and its evidence and to reach it, changes might be required on the normative side of the theory, rather than on its non-normative one. (shrink)