This paper moves beyond corporate environmental disclosure (CED), and examines the concept of corporate sustainability disclosure (CSD) and CSD standards. While sustainability disclosure has been adopted by some larger firms, the majority of transnational firms do not yet participate in this process. This paper develops a framework and propositions for effective CSD standards. Consistent with general literature on standards, this study suggests that CSD standards that are broadly-focused and developed by private standard setters (e.g., GRI) hold the greatest promise for (...) widespread acceptance. Furthermore, the paper suggests that financial analysts--who provide the metrics for firm valuation—should participate in developing a universal set of CSD standards, in order to promote acceptance. (shrink)

The complex process of cell immortalization and transformation is likely to involve the inactivation of growth regulatory genes. Mutations (deletions, missense mutations) in the p53 gene are the most frequently observed genetic alteration in human tumors, making p53 a candidate for a cellular protein involved in the control of cell growth. Two recent studies have examined the role of p53 in immortalization and tumorigenesis(27,28). In the first study(27), p53 expression was examined in both mortal and immortal chick embryo fibroblasts. All (...) mortal clones expressed p53 but the loss of wild‐type p53 expression was observed in every immortal cell line examined. In the second study(28), a line of mice carrying two null p53 alleles has been created and characterized. Although these mice develop normally, they show a predisposition to develop a variety of neoplasms at an early age (< 6 months). Although it is unclear whether p53 regulates the same, different, or overlapping pathways in the two experimental systems, these data demonstrate that p53 function is critical for the maintenance of normal growth control and support the current classification of p53 as a growth suppressive or tumor suppressor gene. (shrink)

Multicultural education, in some capacity, is a part of nearly every teacher education program in the country. Studies have shown, though, that this multicultural education does not often include issues of gender non-conformity and sexuality as a part of the instruction. Given these experiences in teacher preparation programs, we wanted to investigate pre-service and in-service social studies teachers' sense of self-efficacy in working with LGBTQ youth, teaching LGBTQ content, and addressing LGBTQ bias in school context. Using a Likert-scale we assessed (...) the self-efficacy of 47 pre-service teachers. We found that the teachers had the highest sense of self-efficacy working with LGBTQ students and families. The participants reported a lower sense of self-efficacy teaching LGBTQ content and the lowest sense of self-efficacy addressing bias against LGBTQ individuals in commercial teaching materials and school contexts. The results of this study reveal the need for social studies teacher educators to be purposeful in the inclusion of these topics in their teacher preparation courses. (shrink)

Behavioral ethics research has focused predominantly on how the attributes of individuals influence their ethicality. Relatively neglected has been how macro-level factors such as the behavior of firms influence members’ ethicality. Researchers have noted specifically that we know little about how a firm’s CSR influences members’ behaviors. We seek to better merge these literatures and gain a deeper understanding of the role macro-level influences have on manager’s ethicality. Based on agency theory and social identity theory, we hypothesize that a company’s (...) commitment to CSR shifts managers’ focus away from self-interests toward the interests of the firm, bolstering resistance to temptation. We propose this occurs through self-categorization and collective identification processes. We conduct a 2 × 2 factorial experiment in which managers make expense decisions for a company with commitment to CSR either present or absent, and temptation either present or absent. Results indicate that under temptation, managers make decisions consistent with self-interest. More importantly, we find when commitment to CSR is present, managers are more likely to make ethical decisions in the presence of temptation. Overall, this research highlights the interactive role of two key contextual factors—temptation and firm CSR commitment—in influencing managers’ ethical decisions. While limited research has highlighted the positive effects that a firm’s CSR has on its employees’ attitudes, the current results demonstrate CSR’s effects on ethical behavior and imply that through conducting and communicating its CSR efforts internally, firms can in part limit the deleterious effects of temptation on managers’ decisions. (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)

Graphical AbstractThe variable photoperiods of Northern latitudes challenge the entrainment capacity of the circadian pacemaker, which evolved under constant photoperiods in Equatorial regions. Entrainment to the erratic photoperiods facilitated by artificial light presents an additional challenge. Metabolic dysfunction and obesity are potential consequences of such desynchronization of circadian and environmental rhythms.

This article focuses on the changing roles of the women farmers of Thieudeme, Senegal. Sociological concepts and methods are combined with women's perceptions to more fully understand the nature of role change from part-time subsistence farming of hardy staples to full-time farming and marketing of vegetables among three generations of women and to compare women's perceptions of change factors with those identified through research and policy analysis. The authors also consider the associations among women's traditional arenas of decision making, increased (...) responsibilities for household maintenance, improved status in the community, and organizing and demands for greater autonomy. Women are more likely to emphasize stress from work burdens and conflicts than to conclude that change has brought them any benefits. (shrink)

Despite regulatory reforms aimed at inhibiting aggressive financial reporting, earnings management persists and continues to concern practitioners, regulators, and standard setters. To provide insight into this practice and how to mitigate it, we conduct an experiment to examine the impact of two independent variables on CFOs’ discretionary expense accruals. One independent variable, incentive conflict, is manipulated at two levels —i.e., the presence or absence of a personal financial incentive that conflicts with a corporate financial incentive. The other independent variable is (...) CFOs’ earnings management ethics, measured as their assessment of the ethicalness of key earnings management motivations. We find that incentive conflict and EM-Ethics interact to determine CFOs’ discretionary accruals such that in the presence of incentive conflict, CFOs with low EM-Ethics tend to give into the personal incentive by booking higher expense accruals; and in the absence of an incentive conflict, CFOs with low EM-Ethics tend to give into the corporate incentive by booking lower expense accruals. We also find support for a mediated-moderation model in which CFOs’ level of EM-Ethics influences their moral disengagement tendencies which, in turn, differentially affect their discretionary accruals, depending on the presence or absence of incentive conflict. Theoretical and practical implications of these findings are discussed. (shrink)

Because of the coronavirus pandemic, reminders of death are particularly salient. Although much terror management theory research demonstrates that people engage in defensive tactics to manage mortality awareness, other work shows that existential concerns can motivate growth-oriented actions to improve health. The present study explored the associative link between coronavirus anxieties, fear of death, and participants' well-being. Results, using structural equation modeling, found that increased mortality concerns stemming from COVID-19 were associated with heightened benefit finding from the pandemic. Increased benefit (...) finding, in turn, was related to higher life satisfaction, meaning in life, self-esteem, resilience, and vitality while also correlating negatively with depression and stress scores. There was no evidence for reverse mediation in that fear of mortality did not predict well-being through coronavirus worries. Overall, although many persons have experienced mental health concerns as a function of the COVID-19 pandemic, our findings demonstrate positive benefits that paradoxically follow in terms of an increased appreciation of life, improved relationships, and better health. (shrink)

Biomedical ontologies are emerging as critical tools in genomic and proteomic research where complex data in disparate resources need to be integrated. A number of ontologies exist that describe the properties that can be attributed to proteins; for example, protein functions are described by Gene Ontology, while human diseases are described by Disease Ontology. There is, however, a gap in the current set of ontologies—one that describes the protein entities themselves and their relationships. We have designed a PRotein Ontology (PRO) (...) to facilitate protein annotation and to guide new experiments. The components of PRO extend from the classification of proteins on the basis of evolutionary relationships to the representation of the multiple protein forms of a gene (products generated by genetic variation, alternative splicing, proteolytic cleavage, and other post-translational modification). PRO will allow the specification of relationships between PRO, GO and other OBO Foundry ontologies. Here we describe the initial development of PRO, illustrated using human proteins from the TGF-beta signaling pathway. (shrink)

In this paper, we outline some of the connections between the literatures of organizational storytelling, spirituality in the workplace, organizational culture, and authentic leadership. We suggest that leader storytelling that integrates a moral and spiritual component can transform an organizational culture so members of the organization begin to feel connected to a larger community and a higher purpose. We specifically discuss how leader role modeling in authentic storytelling is essential in developing an ethically and spiritually based organizational culture. However, we (...) also acknowledge a potential dark side to leader storytelling. Implications for authentic storytelling research and practice are discussed. (shrink)

A detailed study of a probably 10th century Tibetan tantric text, including critical editions, diplomatic transcriptions, introductory materials, and other historical analysis.

The recently published ‘Scientific Review’ by the Canadian Centre for Ethics in Sport about transwomen’s participation in female sport doesn’t deserve its name; it is wholly unscientific. This publication follows a familiar pattern. The body is not important anymore when it comes to categorisation and eligibility in sport; instead, it’s all about a psychological phenomenon: gender identity. This side-lining of the body (which makes the side-lining of female athletes and the inclusion of male-born athletes possible) is now reinforced by an (...) attack on the bio-medical sciences. (shrink)

This article is a reconsideration of Tesch's (1977) ethical, educational, and methodological functions for debriefing through a literature review and an Internet survey of authors of articles published in the Journal of Personality and Social Psychology and Journal of Traumatic Stress . We advocate for a larger ethical role for debriefing in nondeception research. The educational function of debriefing is examined in light of the continued popularity of undergraduate participant pools. A case is made for the methodological function of debriefing (...) to clarify aspects of research participation. Recommendations are made to improve the conducting and reporting of debriefings. (shrink)

I argue that hope is an ethical virtue. Hope, I suggest, is necessary for engaging in a broad kind of project which is essential for living a meaningful human life, and this gives us reason to think that it is non-instrumentally valuable in our lives. Specifically, I claim that hope is well understood as a ‘structural virtue’ without which we are prone to slip into despair, fantasy and cynicism. Moreover, I argue that this virtue will be particularly significant in turbulent (...) times, when we may not be in a position to have outright (positive) expectations about the future. (shrink)

ABSTRACTPeople often use metaphors to discuss their financial prospects – for example, finding a fortune or searching for wealth. The purpose of the present research was to utilize conceptual metap...

Evidence is mounting that nature-based learning (NBL) enhances children’s educational and developmental outcomes, making this an opportune time to identify promising questions to carry research and practice in this field forward. We present the outcomes of a process to set a research agenda for NBL, undertaken by the Science of Nature-Based Learning Collaborative Research Network, with funding from the National Science Foundation. A literature review and several approaches to gathering input from researchers, practitioners and funders resulted in recommendations for research (...) questions and methodological improvements to increase the relevance and rigor of research in this field. Some questions seek to understand how learning in nature affects what children learn, how they learn, and how it varies based on age, gender, socioeconomic status, ethnic background, special needs and individual differences. Outcomes of interest cover academic performance, practical skills, personal development, and environmental stewardship. Other questions seek to find causal explanations for observed outcomes. To create optimal conditions for NBL, the research agenda includes practical questions about how to prepare teachers to work successfully in nature and how to support their adoption of this approach. Not least, the research agenda asks whether learning in nature can address major societal issues by moderating the effect of socioeconomic disadvantage on children’s academic achievement, personal development and wellbeing, and how these benefits might be attained at reasonable costs. A deeper understanding of how, why and for whom different forms of nature contact enhance learning and development is needed to guide practice and policy decision-making. (shrink)

The authors propose a framework to integrate virtue ethics into marketing theory and apply it to the development of marketing strategies. Virtue ethics, a philosophy that focuses on an individual's moral character, has received limited attention from marketing scholars and researchers. The authors argue that without consideration of virtue ethics a comprehensive analysis of the ethical character of marketing decision makers and their strategies cannot be achieved. They provide an overview of virtue ethics supplemented by a case study of The (...) Body Shop, International to demonstrate how evaluation of the ethics of corporate executives and their marketing strategies is completed by virtue ethics. (shrink)

Self-Efficacy in Action provides a practitioner-friendly overview of the concepts, vocabulary, practices, and contexts related to teacher self-efficacy. This book engages readers in the meaningful discussions of practices and purposes of teacher self-efficacy to advance professionalism.

My contention in this article is that in order to construct critical communication knowledge useful for understanding change and affording a productive politics, critical scholars would benefit from an ongoing, serious discussion of the metaphysical assumptions that underlie our work. Conceiving change – understanding its process and how to create humane change – is the axis on which critical work turns. Process thought provides a relevant and useful philosophical context in which to address questions of change. I begin this article, (...) then, with a brief argument to revisit and reconsider process thought in the context of communication scholarship. Next, I offer an overview of Alfred North Whitehead’s speculative and systematic approach, contrasting it with a traditional metaphysics approach. Following is an explication of process in contrast to substance and a discussion of some fundamental tenets that comprise a process theory of reality. A brief analysis of temporality animates the foregoing concepts and points to some implications, in the final section, for conceiving change in critical communication work from a process-oriented perspective. (shrink)

Views on aging, such as self-perceptions of aging or age stereotypes are generated in early childhood and continue to develop throughout the entire lifespan. The ideas a person has about their own aging and aging in general influence their behavior toward older persons as well as their own actual aging, which is why VoA are already important in adolescence and young adulthood. The current study investigates VoA of young adults in different domains and how different family aspects are related to (...) VoA. From February to March 2021, N = 305 young adults [aged 18–30 years, Mage = 22.20 ] participated in an online survey, in which, in addition to sociodemographic variables and family aspects, self-perceptions of aging, age stereotypes, and the young adults’ ratings of their parents’ VoA were assessed. The results of stepwise regression analyses predicting the young adults’ VoA, revealed significant associations between the quality of contact with grandparents and the self-perceptions of aging of young adults. However, the frequency of contact was neither related to young adults’ self-perceptions of aging nor age stereotypes. Grandparents’ health status emerged as a significant moderator between the relationship of contact quality and the young adults’ self-perceptions of aging as continued growth and physical decline. Family climate was also found to be significantly related to young adults’ self-perceptions of aging. Similarities regarding VoA within the family were demonstrated, based on proxy report from the respondents. The results underline the importance of family aspects for the development of VoA in young adulthood, and the significance of interventions targeting these factors to combat ageism. (shrink)

This article considers issues of authorship and textual development over the generations, focusing on the contributions of the erudite scholar/lama Dudjom Jigdral Yeshe Dorje, to the revelations of Bhutan’s national saint, Pema Lingpa, on the tantric deity Vajrak?laya. Dudjom Rinpoche compiled a number of ritual practice texts for this revelation cycle, also writing commentarial instructions on them. Here, two of his compilations are examined in detail, considering how they relate to the original revelation, what they add, and what they neglect, (...) reflecting on what they might tell us about Tibetan approaches to continuing textual production in revelatory traditions. Much of Dudjom Rinpoche’s ‘Ultra Secret Razor Lifeforce’ Framework text for the Major Practice session reproduces virtually unchanged his earlier Framework text for the Dudjom tradition ‘Meteoric Iron Razor’, which itself draws on Guru Chöwang’s ‘Ultra Secret Razor’, as presented by Terdak Lingpa, the founder of Mindroling Monastery in central Tibet. On the other hand, Dudjom Rinpoche’s main Ritual Manual for Pema Lingpa’s cycle is more clearly rooted in the Pema Lingpa cycle, but there has been considerable re-working of the phrasing and even of some key visualisations. Some of the significant modifications were already present in an earlier Ritual Manual of the third Sungtrul or Pema Lingpa reincarnation, Tsultrim Dorje, and Dudjom Rinpoche acknowledges this source. In assessing Dudjom Rinpoche’s two texts, various aspects of the productive process are highlighted, such as: the ‘blessings’ of a current generation high status lama connected with the tradition; the needs of the ritual community for familiar textual structures and liturgies; beautiful metrical verses for chanting; the integration of materials from the broader tantric heritage, but also the preservation of some highly individual elements of the revelation. (shrink)

Background: One of the barriers to interprofessional ethics education is a lack of resources that actively engage students in reflection on living an ethical professional life. This project implemented and evaluated an innovative resource for interprofessional ethics education. Objectives: The objective of this project was to create and evaluate an interprofessional learning activity on professionalism, clinical ethics, and research ethics. Design: The Brewsters is a choose-your-own-adventure novel that addresses professionalism, clinical ethics, and research ethics. For the pilot of the book, (...) a pre-test/post-test design was used. Once implemented across campus, a post-test was used to evaluate student learning in addition to a student satisfaction survey. Participants and research context: A total of 755 students in six academic schools in a health science center completed the activity as part of orientation or in coursework. Ethical considerations: The project was approved as exempt by the university’s Committee for the Protection of Human Subjects. Findings: The pilot study with 112 students demonstrated a significant increase in student knowledge. The 755 students who participated in the project had relatively high knowledge scores on the post-test and evaluated the activity positively. Discussion: Students who read The Brewsters scored well on the post-test and had the highest scores on clinical ethics. Clinical ethics scores may indicate issues encountered in mass media. Conclusion: The Brewsters is an innovative resource for teaching interprofessional ethics and professionalism. Further work is needed to determine whether actual and long-term behavior is affected by the activity. (shrink)

Taking pride in being better than others in some regard is not uncommon. In a recent paper, Christopher Morgan-Knapp argues that such pride is misguided: it ‘presents things as being some way they are not’. I argue that Morgan-Knapp's arguments do not succeed in showing that comparative pride is theoretically mistaken.

This paper explores the ways in which music educators have allowed others outside of music education to name who and how they are in the world. Often comfortable with voicing advocacy and purpose from the status of second class citizen, music educators are complicit in the very processes of reproduction they wish to challenge. Seeking to address what could be a privileged positioning of marginalized status, this paper also speaks to the spaces that are created that could afford possibilities of (...) transformation. Thus, rather than to allow the perceived netherworld of marginalized status to name who we are and can be, we can name our own reality as we challenge the ways in which our own thoughts, beliefs, and actions are acquired and reproduced. (shrink)

What’s so good about John Ames? The narrator of Marilynne Robinson’s Gilead has been much admired, but it’s far from obvious why. His life is quiet and unassuming, and has for the most part been uneventful in the extreme. In this chapter I draw on Iris Murdoch’s moral philosophy to explain the moral arc of the novel, and suggest that the novel in turn can shed light on Murdoch’s key ethical ideas. What is so notable about John Ames, I suggest, (...) is his commitment to seeing the world justly and lovingly—a commitment which for Murdoch is at the heart of virtuous agency. (shrink)

Arts and Humanities in Higher Education, Volume 21, Issue 4, Page 358-374, October 2022. The question of how to engage undergraduate students in global learning is even more imperative given recent shifts in the global landscape and in higher education. Utilizing the value rubrics established by the American Association of Colleges and Universities, this analysis considers the importance of the humanities in realizing integrative, global learning in a domestic classroom. Intentionally underscoring global and integrative perspectives on race and ethnicity beyond (...) the domestic sphere produces graduates with proficiencies in intercultural knowledge and competence who are capable of creating and applying solutions to complex global issues. Assessment data reveals growth in student worldviews, perspectives, empathy, and noteworthy internal changes in the learner. The humanistic focus on the human condition results in students meaningfully engaging on individual and community levels, and with heightened insight into the roles they play in the world. As such, they emerge transformed and prepared to thoughtfully engage with the global community. (shrink)

Hope powerfully influences our lives, deeply shaping our actions, as well as being essential for social and political change. Many accounts of hope, however, fail to do justice to its active role, ignoring the connection between hope and action that makes it a significant feature of our lives. In this essay, I propose a new account of hope in which hopes characteristically shape and figure in intentions. I argue that this account does justice to hope's distinctive manifestations in action, explains (...) the rational constraints on hoping, and sheds light on the distinctions between hoping and wishing. (shrink)

This essay reflects on some aspects of the brain in a vat problem through a consideration of the work of the sculptor Annie Cattrell. Cattrell’s series of sculptures ‘Sense’ render in three dimensions MRI scans of different sensory functions in the human brain. These objects—which could be said to represent thought itself stilled and suspended in a transparent medium—make dramatically visible the doctrine of the localization of brain function. The essay argues that the brain in a vat problem in philosophy (...) is an outcome of the same neural ‘mapping’ project as made Cattrell’s ‘thought in a vat’ possible. An interview with the artist reveals a moral dimension to her preoccupation with the localization of function. The article therefore goes on to consider the brain in a vat in the context of some of the history and ethics of the localizationist paradigm. (shrink)

Faculty in a large, urban school of engineering designed a longitudinal study to assess the critical thinking skills of undergraduate students as they progressed through the engineering program. The Paul-Elder critical thinking framework was used to design course assignments and develop a holistic assessment rubric. This paper presents the analysis of the freshman course artifacts (baseline and course critical thinking assignments) and associated faculty scoring sessions for all three cohorts. A total of 649 first semester freshman students at least 18 (...) years old agreed to participate in the study. The majority were white males with a mean high school grade point average of 3.73, ACT composite score of 28.33, and final freshman engineering course grade of 3.57. There was a statistically significant positive relationship between the freshman course artifacts and the faculty scores. Data from the study are being used to enhance the critical thinking experiences for undergraduate engineering students. (shrink)

In February 2015 the UK became the first country to legalise high-profile mitochondrial replacement techniques, which involve the creation of offspring using genetic material from three individuals. The aim of these new cell reconstruction techniques is to prevent the transmission of maternally inherited mitochondrial disorders to biological offspring. During the UK debates, MRTs were often positioned as a straightforward and unique solution for the ‘eradication’ of mitochondrial disorders, enabling hundreds of women to have a healthy, biologically-related child. However, many questions (...) regarding future applications and potential users remain. Drawing on a current qualitative study on reproductive choices in the context of mitochondrial disorders, this article illustrates how the potential limitations of MRTs have been obscured in public debates by contrasting the claims made about the future beneficiaries with insights from families affected by mitochondrial disorders and medical experts. The analysis illuminates the complex choices with which families and individuals affected by mitochondrial disorders are faced, which have thus far remained invisible. An argument is presented for improved information for the public as well as an intensification of critical empirical research around the complex and specific needs of future beneficiaries of new reproductive biotechnologies. (shrink)

The notion of researcher as craftsman is not new. This article takes the analogy further, exploring the similarities between the research student’s journey and the artisan’s transition from apprentice to journeyman to member of the guild, in the light of the author’s own PhD experience. Having completed her apprenticeship with the MSc, she compares her doctoral explorations of the existing literature and the methodology texts with the medieval journeyman’s migration from one master craftsman to another, incorporating the knowledge acquired into (...) the eventual masterpiece which determines entry to the guild and perpetuates the myth of a linear research process as against the reiterative reality of the qualitative research journey. The relationship between journeyman and master is key. Reflecting on her experience, the author suggests that communication and clear expectations have been vital success factors for her. Progress reports and conference papers have been tangible evidence of the distance covered. This evidence, combined with continual updating of a route map, incorporating outputs, due dates, and so forth, has prevented total disorientation. As she nears the end of her journey, she hopes this article conveys something of the hills and valleys along the way, and offers a gleam of light for future and fellow travellers. (shrink)