Under present accounting rules, lessees frequently structure contracts for leased assets, in situations where they enjoy benefits similar to outright ownership, in a way that keeps both the leased assets and related liabilities off their books. This method of accounting creates off-balance sheet financing and is called operating lease accounting. The paper debates the ethicality of intentionally structuring lease contracts to avoid disclosing leased asset and liability amounts and describes the “slippery slope” of rule-based accounting for synthetic leases and special (...) purpose entities, that, in the author’s opinion, led to the accounting debacles at Enron and other companies. The ethical intent that is implicit in the Securities and Exchange Commission and Financial Accounting Standards Board regulations is discussed and suggestions for improving the ethicality of financial reporting are provided. (shrink)

Over the past decade, we have witnessed some early signs of progress in the battle against international bribery and corruption, a problem that throughout the history of commerce had previously been ignored. We present a model that we then use to assess progress in reducing bribery. The model components include both hard law and soft law legislation components and enforcement and compliance components. We begin by summarizing the literature that convincingly argues that bribery is an immoral and unethical practice and (...) that the economic harm it causes falls most heavily on those least able to absorb it. The next section summarizes the main provisions of anti-bribery legislation including the Foreign Corrupt Practices Act (FCPA), the Organization for Eco nomic Development's Convention on Combating Bribery of Foreign Officials in International Business Transactions, the United Nations Convention Against Corruption and the laws of selected countries. We conclude this section with a discussion of the "moral imperialism" argument for not imposing Western laws and values on other cultures. The next section focuses on the roles played by NGOs including Transparency International (TI), the World Economic Forum (WEF), and the International Chamber of Commerce. We review trends in enforcement and prosecution, including a review of the United States' enforcement processes, mechanisms for cross-border legal assistance, a discussion of the distinctive nature of FCPA cases, and an assessment of what the future holds for enforcement. The final section focuses on compliance processes for corporations aimed at reducing the risk of FCPA and related violations. This section also addresses the ethics of gift giving and "grease" payments. The article concludes with a summary and suggestions for further research. Throughout the article, we reference important bribery cases and include comments from several authorities who are on the front lines of the battle against international bribery. (shrink)

There is a close conceptual relation between the notions of religious disenchantment and scientific naturalism. One way of resisting philosophical and cultural implications of the scientific image and the subsequent process of disenchantment can be found in attempts at sketching a reenchanted worldview. The main issue of accounts of reenchantment can be a rejection of scientific results in a way that flies in the face of good reason. Opposed to such reenchantment is scientific naturalism which implies an entirely disenchanted worldview. (...) However, one of the main problems of scientific naturalism are placement problems. A reenchanted worldview does have the conceptual resources to avoid placement problems, yet seems to throw out the baby with the bathwater. A dilemma results: the Scylla of an undesirable scientific naturalism and the Charybdis of a rampant, seemingly prescientific reenchanted worldview. In this article I argue that there is a safe middle passage between these two options, i.e. the recently proposed liberal naturalism which allows for a moderate normative reenchantment. Liberal naturalism lets us have it both ways: avoiding the placement problems while retaining a necessary and reasonable adherence to science, thereby avoiding both an all-too restrictive scientific naturalism. (shrink)

Delivering high quality genomics-informed care to patients requires accurate test results whose clinical implications are understood. While other actors, including state agencies, professional organizations, and clinicians, are involved, this article focuses on the extent to which the federal agencies that play the most prominent roles — the Centers for Medicare and Medicaid Services enforcing CLIA and the FDA — effectively ensure that these elements are met and concludes by suggesting possible ways to improve their oversight of genomic testing.

Controversy and activism have long been linked to the subject of primate research. Even in the midst of raging ethical debates surrounding fertility treatments, genetically modified foods and stem-cell research, there has been no reduction in the campaigns of activists worldwide. Plying their trade of intimidation aimed at ending biomedical experimentation in all animals, they have succeeded in creating an environment where research institutions, often painted as guilty until proven innocent, have avoided addressing the issue for fear of becoming targets. (...) One area of intense debate is the use of primates in stroke research. Despite the fact that stroke kills more people each year than AIDS and malaria, and less than 5% of patients are candidates for current therapies, there is significant opposition to primate stroke research. A balanced examination of the ethics of primate stroke research is thus of broad interest to all areas of biomedical research. (shrink)

Conscious perception, like the sight of a coffee cup, seems to involve the brain identifying a stimulus. But conscious input activates more brain regions than are needed to identify coffee cups and faces. It spreads beyond sensory cortex to frontoparietal association areas, which do not serve stimulus identification as such. What is the role of those regions? Parietal cortex support the ‘first person perspective’ on the visual world, unconsciously framing the visual object stream. Some prefrontal areas select and interpret conscious (...) events for executive control. Such functions can be viewed as properties of the subject, rather than the object, of experience – the ‘observing self’ that appears to be needed to maintain the conscious state. (shrink)

Editors provide a substantive introduction to the history and theories of perfectionism and neutrality, expertly contextualizing the essays and making the collection accessible.

Objective: To examine changes in patients’ desired control of the deep brain stimulator and perception of global life control throughout DBS.Methods: A consecutive cohort of 52 patients with Parkinson’s disease was recruited to participate in a prospective longitudinal study over three assessment points. Semi-structured interviews assessing participants’ desire for stimulation control and perception of global control were conducted at all three points. Qualitative data were coded using content analysis. Visual analog scales were embedded in the interviews to quantify participants’ perceptions (...) of control over time.Results: Participants reported significant increases in their perception of global control over time and significant declines in their desired control of the stimulation. These changes were unrelated to improvements in motor symptoms. Improvements in global control were negatively correlated with a decline in desired stimulation control. Qualitative data indicate that participants have changed, nuanced levels of desired control over their stimulators. Increased global life control following DBS may be attributed to increased control over PD symptoms, increased ability to engage in valued activities, and increased overall self-regulation, while other domains related to global control remained unaffected by DBS.Conclusions: There are few empirical data documenting patients’ desire for stimulation control throughout neuromodulation and how stimulation control is related to other aspects of control despite the growing application of neuromodulation devices to treat a variety of disorders. Our data highlight distinctions in different types of control and have implications for the development of patient-controlled neurostimulation devices. (shrink)

The Alternative Model of Personality Disorders integrates several theoretical models of personality functioning, including interpersonal theory. The interpersonal circumplex dimensions of warmth and dominance can be conceptualized as traits similar to those in AMPD Criterion B, but interpersonal theory also offers dynamic hypotheses about how these variables that change from moment to moment, which help to operationalize some of the processes alluded to in AMPD Criterion A. In the psychotherapy literature, dynamic interpersonal behaviors are thought to be critical for identifying (...) therapeutic alliance ruptures, yet few studies have examined moment-to-moment interpersonal behaviors that are associated with alliance ruptures at an idiographic level. The current study examined the concurrent and cross-lagged relationships between interpersonal behaviors and alliance ruptures within each session in the famous Gloria films. Interpersonal behaviors as well as alliance ruptures were calculated at half minute intervals for each dyad. We identified distinct interpersonal patterns associated with alliance ruptures for each session: Gloria ’s warmth was positively related with withdrawal ruptures concurrently in the session with Carl Rogers; Gloria’s dominance and coldness were related with increased confrontation ruptures in the session with Fritz Perls concurrently, while her coldness was also predicted by confrontation ruptures at previous moments; lastly, both Gloria’s dominance and Albert Ellis’s submissiveness were positively related with withdrawal ruptures. These interpersonal patterns demonstrated the promise of using AMPD dimensions to conceptualize momentary interpersonal processes related to therapy ruptures, as well as the clinical importance of attuning to repetitive, dyad-specific interpersonal cues of ruptures within each session. (shrink)

Fleming, Daniel J; Ryan, Thomas Three recent phrases of Pope Francis warrant attention and guide this article. First, there is his call for 'witnesses of God's love' in his tribute to modern martyrs. The second is 'the pedagogy of grace' and the work of the Spirit explained in 'Amoris Laetitia'. Third, from the same document, we find his discussion of accompaniment in the process of moral discernment within the church. With these as guideposts and drawing on recent studies in (...) moral philosophy and psychology, this article unfolds in five steps: setting the scene; witness in relation to moral understanding and intersubjectivity; intersubjectivity and conscience; a pedagogy of grace: Holy Spirit and nonbelievers; and a pedagogy of grace in relation to moral development. (shrink)

Introduction: conceptual analysis of teaching, by B. P. Komisar and T. W. Nelson.--A concept of teaching, by B. O. Smith.--The concept of teaching, by I. Sheffler.--A topology of the teaching concept, by T. F. Green.--Teaching: act and enterprise, by B. P. Komisar.--Must an education have an aim? By R. S. Peters.--Curriculum as a field of study, by D. Heubner.--Can and should means-ends reasoning be used in teaching? By C. J. B. Macmillan and J. E. McClellan.

Blair equates the constructs of working memory (WM), executive function, and general fluid intelligence (gF). We argue that there is good reason not to equate these constructs. We view WM and gF as separable but highly related, and suggest that the mechanism behind the relationship is controlled attention – an ability that is dependent on normal functioning of the prefrontal cortex. (Published Online April 5 2006).

Bauer, Taub, and Parsi's review of an international sample of standards on informed consent, confidentiality, commercialization, and quality of research in tissue banking reveals that no clear national or international consensus exists for these issues. The authors' response to the lack of uniformity in the meaning, scope, and ethical significance of the policies they examined is to call for the creation of uniform ethical guidelines. This raises questions about whether harmonization should consist of voluntary international standards or international regulations that (...) include an official oversight mechanism and sanctions for noncompliance, and about who should participate in the harmonization process. Moreover, the normative assumptions and political dynamics that shape global policymaking need to be addressed. This commentary explores the policy implications and normative questions raised by the idea of international ethical guidelines for the use of biotechnologies and biotechnological resources such as stored samples of human tissue. (shrink)

We explore the issue of media content and corporate social responsibility by considering three questions:1. Why is this issue becoming so salient to a variety of stakeholders across the political spectrum at this time?2. What are the ethical issues that companies and policy makers should be concerned about with regard to media content?3. How can media-related companies and industries either better self-regulate or enhance consumer choice to respond to legitimate concerns about access tocontent?

The integrins are receptors for proteins of the extracellular matrix, both providing a physical link to the cytoskeleton and transducing signals from the extracellular matrix. Activation of integrins leads to tyrosine and serine phosphorylation of a number of proteins, elevation of cytosolic calcium levels, cytoplasmic alkalinization, changes in phospholipid metabolism and, ultimately, changes in gene expression. The recently discovered focal adhesion kinase localizes to focal contacts, which are sites of integrin clustering, and focal adhesion kinase can physically associate with integrins (...) in vitro. As integrins lack intrinsic catalytic activity, focal adhesion kinase is a candidate for a signaling molecule that is recruited by integrins in order to trigger the generation of intracellular second messengers. Thus, focal adhesion kinase may play a central role in signal transduction through integrins. (shrink)

In this third volume of Speculations, a serial imprint created to explore post-continental philosophy and speculative realism, a wide range of topics are covered, from the philosophy of religion to psychoanalysis to the philosophy of science to gender studies, and in a wide variety of formats (articles, interviews, position pieces, translations, and review essays).

Based on the proceedings of a 1985 conference held in the U.K., this volume embraces most of the important concerns in AI today, emphasizing common techniques and methodologies rather than applications. Topics covered include building efficient computational logic, planning and design, the representation of uncertain knowledge, user modelling, and psychological and philosophical issues. Papers on perception, theorem proving, expert systems, robotics, and data bases are also included. Each section is preceded by an introduction which draws comparisons between various papers.

For half a century, Ernest Fortin's scholarship has charmed and educated theologians and philosophers with its intellectual search for the best way to live. Written by friends, colleagues, and students of Fortin, this book pays tribute to a remarkable thinker in a series of essays that bear eloquent testimony to Fortin's influence and his legacy. A formidable commentator on Catholic philosophical and political thought, Ernest Fortin inspired others with his restless inquiries beyond the boundaries of conventional scholarship. With essays on (...) subjects ranging across philosophy, political science, literature, and theology Gladly to Learn and Gladly to Teach reflects the astonishing depth and breadth of Fortin's contribution to contemporary thought. (shrink)

For half a century, Ernest Fortin's scholarship has charmed and educated theologians and philosophers with its intellectual search for the best way to live. Written by friends, colleagues, and students of Fortin, this book pays tribute to a remarkable thinker in a series of essays that bear eloquent testimony to Fortin's influence and his legacy. A formidable commentator on Catholic philosophical and political thought, Ernest Fortin inspired others with his restless inquiries beyond the boundaries of conventional scholarship. With essays on (...) subjects ranging across philosophy, political science, literature, and theology Gladly to Learn and Gladly to Teach reflects the astonishing depth and breadth of Fortin's contribution to contemporary thought. (shrink)

Little is in print on the development in Britain of university disciplines including the academic study of education. This paper provides a historical narrative of the study of adolescence from the 1870 Education Act to the contemporary day. Adolescence textbooks are examined in the context of changes in the education system, such as the demand for secondary education and the expansion of teacher education. Changing emphases in adolescence research are traced through various publications to illustrate curriculum developments. The important contributions (...) of Dame Olive Wheeler, Professor W. D. Wall and other leading writers on adolescence are evaluated. It is clear that in over a century of national educational provision British teachers have never faced a great choice of adolescence texts and the paper concludes with some reflections on this observation. (shrink)

The Ethical Responsibilities of Journalism Vis-à-Vis the Economics of News Earlier this year, Dr. Ryan Thomas reached out to me about a potential topic for the Trends section of the journal. He had...

McTaggart raised a famed paradox regarding the transientist conception of time, the idea that the present moves into the future to overtake future events (or, alternatively, that future events move into the present) and past events recede further and further into the past as time goes on. Schlesinger has recently attempted an ingenious transientist solution to McTaggart's paradox. We will argue that Schlesinger's solution to McTaggart's paradox itself gives rise to a new, yet perfectly parallel, paradox which can only be (...) resolved by abandoning the transientist view of time. (shrink)

In this essay we contend that traditional theories of argument are consonant with and enrich the project of postmodernity. Reading postmodernity as ‘a rhetoric’ underscores how the process of discursively resolving conflicts is occasionally threatened by politically motivated efforts to misuse the methods of argument; it alerts us to the egregious acts that are and can be performed ‘in the name of,’ but not because of, rationality. Postmodernity is thus an attempt by a new generation of theorists to recast and (...) draw attention to perennial philosophical problems in the context of contemporary political difficulties. (shrink)