Although corporate decision makers may justify charitable contributions on strategic grounds, extremely large corporate philanthropic contributions may beperceived by shareholders as unnecessary. If stockholders attempt to limit corporate philanthropy, then governance mechanisms should put a cap on giving amounts. Using a matched-paired sample to control for industry and company size, theauthors compared big givers and small givers. The authors find that blockholders and institutional owners limit corporate philanthropy. This suggests that high levels of corporate philanthropy may be perceived as excessive (...) by influentialstockholders, and some governance mechanisms act to curtail it. (shrink)

Two elements of corporate governance—the strength of ethical executive leadership and the internal audit function (IAF hereafter)—provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals decide whether to book a questionable journal entry (i.e., a journal entry for which a reasonable business case can be made but there is no supporting documentation). We find that ethical leadership and the (...) IAF interact to determine the likelihood that accountants book the entry. Specifically, accountants are less likely to book a questionable journal entry when there is a weak ethical leader and a strong IAF compared to all other conditions. In addition, we find that accountants question the appropriateness and ethicalness of the request to book an undocumented journal entry more in the weak ethical leader and strong IAF condition than in the other conditions. These results suggest that the IAF has a different impact on financial reporting decisions depending on the ethicalness of executive leadership and that a strong IAF may cause accountants to question the appropriateness and ethicalness of an undocumented journal entry when combined with weak ethical leadership. We also find that the interactive effect of ethical leadership and the IAF on an accountant’s decision is fully mediated by his/her perception of the moral intensity of the issue. Thus, accountants, who perceive greater moral intensity associated with booking the entry, are less willing to do so. (shrink)

In John Locke's Two Treatises of Government, the state of nature, and more particularly natural man, are created within the tradition of natural law. Several commentators, such as James Tully and Karl Olivecrona, have recognized this legacy in Locke's political thought.1 While providing an analysis of Locke's thought in relation to natural law, such studies, however, have not fully examined the global context within which both the Two Treatises and seventeenth-century natural law developed. Consequently the extent to which natural law (...) theorists, such as Hugo Grotius and Samuel Pufendorf, were influenced by the colonial interests of their particular countries of origin has been largely overlooked. The development of natural law theory, which can be traced back to the time of Cicero and beyond, is transformed during the sixteen hundreds by the need to answer new questions posed, both on sea and land, by the expanding colonial empires of Europe. Thus, in considering the natural law theorists who influenced Locke, it will be necessary to examine how colonialism influenced both the questions which were posed and the answers that were given. (shrink)

Calls for vigilance have been a recurrent theme in social justice education. Scholars making this call note that vigilance involves a continuous attentiveness, that it presumes some type of criticality, and that it is transformative. In this essay Barbara Applebaum expands upon some of these attributes and calls attention to three particular features of vigilance that, while they may be alluded to in the aforementioned discussions, are rarely made explicit. These three features are critique, staying in the anxiety of (...) critique, and vulnerability. Using the lens of Judith Butler's recent work and the discussions that her work has provoked, Applebaum examines these three features of vigilance and demonstrates how they are crucial for white people interrogating their complicity in systemic racism. Finally, she discusses how the expanded three features of vigilance can offer guidance to one of the enormously thorny questions that arises in the social justice classroom. (shrink)

Of the measures for resolving work—family conflict proposed by Janet Gornick and Marcia Meyers, government programs that provide or pay for nonparental child care would advance gender equality. However, paid parental leaves of six months for both parents, and the encouragement of part-time work, would retard it, and possibly reverse some of the advances toward gender equality that have been made in the home and the workplace. Female jobholders would increase their time at home to a much greater extent than (...) would male jobholders, increasing the share women do of child care, cleaning, cooking, and laundry. In the workplace, employers would become more reluctant to place women in nonroutine jobs, where substitution of one worker for another is difficult. Finally, recent studies of the effect on young children of nonparental care are reviewed. They can be interpreted in more than one way, and the lessons drawn from them depend crucially on the opinions of those doing the analysis. (shrink)

This collection of essays by Robert Brandon spans two decades and most of the important problems in the philosophy of biology. Four of his five most important contributions to the philosophy of biology can be found here: the concept of relative adaptedness and its role in the propensity interpretation of fitness; the principle of natural selection; the use of the screening-off relation in defense of organismic selection; and the distinction between units of selection and levels of selection. The fifth major (...) contribution, an analysis of the concept of "environment," mentioned briefly in an essay on the co-evolution of organisms and environment, is given an extended treatment in his 1990 book, Adaptation and Environment. (shrink)

This article explores risk in professional nursing practice. Professional risk refers to the threat of professional discipline if it is found that a registered nurse has violated professional nursing practice standards. We argue professional risk is socially constructed and understood differently by nurse regulatory bodies, unions, professional associations and frontline nurses. Regulatory bodies emphasize professional accountability of nurses; professional associations focus on system problems in health‐care; unions undertake protecting nurses' right to health and safety; and frontline nurses experience fear and (...) uncertainty in their attempt to interpret practice standards to avoid professional discipline. Perspectives of professional risk are investigated by analyzing three professional nursing bodies' views of professional codes governing the right of nurses to refuse unsafe work assignments. The workplace dynamics surrounding work refusal experienced by frontline nurses are illustrated primarily through the lens of the 2003 SARS influenza outbreak in Ontario, Canada. We conclude that frontline nurses in Ontario are required to manage risk by following professional protocols prioritizing patient care and professional accountability which disregard the systemic, unpredictable and hazardous circumstances in their everyday practice. Moreover, we argue professional protocols cannot anticipate every eventuality in clinical practice creating the fear of professional discipline for nurses. (shrink)

This essay develops its idiosyncrasy by concentrating primarily on the trend of body hacking. The practitioners, self-defined as body hackers, self-made cyborgs or grinders, work in different ways to develop functional and physiological modifications through the contributions of technology. Their goal is to develop by themselves an empirically man-technique fusion. These dynamic “scientific” subcultures are producing astonishing innovations. From pocket-sized kits that sample human DNA, microchip implants that keep tabs on our internal organs, blood sugar levels or moods, and even (...) 3D printers that produce tailored hip replacements, the technical innovations of the body hacking trend are beginning to filter into mainstream use, and the repertoire increases every day. These physical transformations with intersecting techniques actively challenge long-held normative beliefs about what bodies do, what they should look like and how they should behave. They provide an alternative discourse on man’s correlation with the world and its biocenosis. Sculpting oneself has become an existential data. Medical technoscience crystallizes the effectiveness of new powers over the organism. Scientific temptation to recreate and enhance the human according to its normative principles has brought up experimental practices that have become the edge of a radical activism operating in the core of western societies, which will be the theme of this paper. (shrink)

This paper aims to investigate the relationship between Italian teachers’ well-being, socio-demographic characteristics and professional background. Using data from the 2015 wave of the Program for International Student Assessment (PISA) we considered information collected by the questionnaire completed by a total of 6,491 teachers in the sampled schools. Moving from existing literature on teachers’ well-being, we investigate several aspects related to the teachers’ working environment, career motivation and investment, and job satisfaction. We assess the variability in the observed outcomes attributable (...) to school factors and heterogeneity between disciplines. Measurement models are combined in a multilevel setting in order to define teachers’ well-being on a broad perspective while accounting for the multiple sources of heterogeneity due to several factors (e.g., discipline, teacher professional background, and individual differences) occurring at different levels of the data structure. In general, results show that the teachers’ positive perception of the working environment in terms of availability of adequate human and physical resources, and professional development opportunities, provide a substantial state of well-being at work, and are related to teachers’ job satisfaction. Moreover, results highlight the key role of transformational leadership in defining a teacher’s well-being. Findings and implications are discussed. (shrink)

Company directors and executives seek legal advice outside the company on a regular basis. This advice is meant to be given within the context of the lawyers’ professional obligations and ethical practise. What clients may not appreciate is there is often a conflict of interest between the lawyers’ professional and ethical concerns and the legal advice business. If lawyers follow their business interests, their advice may be incomplete especially in relation to the ethical consequences of that advice. This could lead (...) to a compromise of the clients’ commercial interests and even raise doubts in relation to the legality of the clients’ proposed course of action. (shrink)

Sexual eukaryotic organisms are characterized by an alternation between haploid and diploid phases. In vascular plants and animals, somatic growth and development occur primarily in the diploid phase, with the haploid phase reduced to the gametic cells. In many other eukaryotes, however, growth and development occur in both phases, with substantial variability among organisms in the length of each phase of the life cycle. A number of theoretical models and experimental studies have shed light on factors that may influence life (...) cycle evolution, yet we remain far from a complete understanding of the diversity of life cycles observed in nature. In this paper we review the current state of knowledge in this field, and touch upon the many questions that remain unanswered. BioEssays 20:453–462, 1998. © 1998 John Wiley & Sons, Inc. (shrink)

The construction of embodied conversational agents - robots as well as avatars - seem to be a new challenge in the field of both cognitive AI and human-computer-interface development. On the one hand, one aims at gaining new insights in the development of cognition and communication by constructing intelligent, physical instantiated artefacts. On the other hand people are driven by the idea, that humanlike mechanical dialog-partners will have a positive effect on human-machine-communication. In this contribution I put for discussion whether (...) the visions of scientist in this field are plausible and which problems might arise by the realization of such projects. (shrink)

Pace Dummett, the issue between molecularism and holism does not turn on whether a meaning theory is compositional, but on how successful communication is conceived. Given a notion of partial understanding, molecularism escapes the two most prevalent objections against holism (learnability and communication). Holism, too, can escape these objections, provided we also grant the holist a notion of partial understanding and suitably amend our conception of successful communication.

This article argues that today’s search for identity, in the context of the rise of a new spirituality and the decline of authoritative memories, facilitates the forging of a new connection between soul and memory and enhances the importance of traumatic memories. Consequently, we witness the sacralization of memory which in unsettled times, when memories tend to become fixed and frozen, can undermine intergroup cooperation. The article asserts that an ethical burden, prompted by viewing memory as the surrogate of the (...) soul and the overrating of the importance of the politics of identity, can result in the displacement of public concerns with private ones. It stresses a need to rethink what kind of memory is compatible with a just, pluralist and cohesive democratic system. (shrink)

This volume shows how nanotechnology takes on a wide range of socio-historically specific meanings in the context of globalization, across multiple localities, institutions and collaborations, through diverse industries, research labs, and government agencies and in a variety of discussions within the public sphere itself. It explores the early origins of nanotechnologies; the social, economic, and political organization of the field; and the cultural and subjective meanings ascribed to nanotechnologies in social settings.

This paper critiques enlightenment notions of representation and rehearses an alternative model of mapping that is grounded in performance. Working from her own practice as a landscape painter, Bolt argues that the particular experience of the “glare” of Australian light fractures the nexus between light, form, knowledge, and subjectivity. This rupture prompts a move from shedding light ON the matter to shedding light FOR the matter and suggests an emergent rather than a representational practice.

This article presents an overview of generally available applications for creating multimedia and interactive educational materials, such as presentations, instructional videos, self-tests and interactive repetitions. With the use of the presented tools, pilot materials were developed to support the teaching of biostatistics at a medical university. The authors conducted surveys among students of faculties of medicine in order to evaluate the materials used in terms of quality and usefulness. The article presents the analysis of the results obtained.

The aim of Schunn, Crowley and Okada's (1998) study is to address the question of whether the current state of cognitive science, as represented by Cognitive Science and the Cognitive Science Society, “reflects the multidisciplinary ideals of its foundation.” To properly interpret and respond to their results, we need to ask a prior question: What is cognitive science's multidisciplinary ideal? There are at least two conceptions—a “localist” conception, which seems to be implicit in Schunn, Crowley and Okada's discussion, and a (...) “holist” conception. I argue that while both have been endorsed by some cognitive scientists, there are reasons for preferring the holist conception. I then consider what Schunn, Crowley and Okada's findings tell us about the state of cognitive science in light of a holist approach and report on an analysis of the journal's contents which looks at the domain, subdomain, and cognitive capacity investigated. (shrink)

Young children initially learn to ‘count’ without understanding either what counting means, or what numerical quantities the individual number words pick out. Over a period of many months, children assign progressively more sophisticated meanings to the number words, linking them to discrete objects, to quantification, to numerosity, and so on. Eventually, children come to understand the logic of counting. Along with this knowledge comes an implicit understanding of the successor function, as well as of the principle of equinumerosity, or exact (...) equality between sets. Thus, when children arrive at a mature understanding of counting, they have a way of mentally representing exact, large numbers. (shrink)

Deception has evolved to become a fundamental aspect of human interaction. Despite the prolonged efforts in many disciplines, there has been no definite finding of a univocally “deceptive” signal. This work proposes an approach to deception detection combining cognitive load manipulation and T-pattern methodology with the objective of: (a) testing the efficacy of dual task-procedure in enhancing differences between truth tellers and liars in a low-stakes situation; (b) exploring the efficacy of T-pattern methodology in discriminating truthful reports from deceitful ones (...) in a low-stakes situation; (c) setting the experimental design and procedure for following research. We manipulated cognitive load to enhance differences between truth tellers and liars, because of the low-stakes lies involved in our experiment. We conducted an experimental study with a convenience sample of 40 students. We carried out a first analysis on the behaviors’ frequencies coded through the observation software, using SPSS (22). The aim was to describe shape and characteristics of behavior’s distributions and explore differences between groups. Datasets were then analyzed with Theme 6.0 software which detects repeated patterns (T-patterns) of coded events (non-verbal behaviors) that regularly or irregularly occur within a period of observation. A descriptive analysis on T-pattern frequencies was carried out to explore differences between groups. An in-depth analysis on more complex patterns was performed to get qualitative information on the behavior structure expressed by the participants. Results show that the dual-task procedure enhances differences observed between liars and truth tellers with T-pattern methodology; moreover, T-pattern detection reveals a higher variety and complexity of behavior in truth tellers than in liars. These findings support the combination of cognitive load manipulation and T-pattern methodology for deception detection in low-stakes situations, suggesting the testing of directional hypothesis on a larger probabilistic sample of population. (shrink)

Körper und Seele sind grundlegende Kategorien antiker Anthropologie. Speziell mit der spätantiken Diskussion der Thematik befasste sich 2004 eine Tagung in Konstanz. Der vorliegende Sammelband legt die Ergebnisse vor und enthält Beiträge zu christlichen, gnostischen und paganen Autoren.