Access to a deep pool of talent is essential to the success of every professional services firm. The supply of that talent is contingent upon the available rewards for the exercise of that talent, and both the existence of the potential rewards and the beliefs that individuals hold about the existence of the rewards affect the decision to remain in the field. One structural factor that may affect the judgment about whether to remain in a profession concerns promotions based on (...) the gender of the employee. In this study, we examine the “glass ceiling” within the context of the accounting profession. While advances have been made within the accounting profession to address the glass ceiling, the continued existence—and perceptions about the continued existence—of the issue exert adverse effects upon the available talent pool and may create long-term problems for the profession. In this study, we investigate glass ceiling perceptions among a large sample of female accounting professionals employed in accounting; the sample includes both public accountants, and those employed in industry accounting. Our study yields the finding of beliefs in bias-driven effects, structural effects, and cultural effects among these accounting professionals. Glass ceiling perceptions are also influenced by several demographic factors. Furthermore, accounting professionals employed by industry are more likely to report a glass ceiling within their firms than accounting professionals employed by public accounting firms. The findings are of interest to researchers who explore gender-related issues in professional service firms such as the field of accounting, and to senior members of practice who are tasked with ensuring the integrity and quality of the talent pool and the equitable distribution of rewards to employees. (shrink)

The concept of ontogenetic niche is used here to interpret how species-typical behaviors develop through active, context-dependent processes. Ontogenetic niches typically include social stimuli, such as those arising from parents, siblings, and others that provide 'nurturing' in the form of resources, stimulation, and affordances for development. This approach is a useful alternative to wrestling with artificial dichotomies such as nature-nurture.

For nearly half a century, Quentin Skinner has been the world's foremost interpreter of Thomas Hobbes. When the contextualist mode of intellectual history now known as the “Cambridge School” was first asserting itself in the 1960s, the life and writings of John Locke were the primary topic for pioneers such as Peter Laslett and John Dunn. At that time, Hobbes was still the plaything of philosophers and political scientists, virtually all of whom wrote in an ahistorical, textual-analytic manner. Hobbes had (...) not been the subject of serious contextual research for decades, since the foundational writings of Ferdinand Tönnies. For Skinner, he was thus an ideal subject, providing a space for original research on a major figure, and an occasion for some polemically charged methodological manifestos. Both of these purposes animated his 1965 article “History and Ideology in the English Revolution,” and his 1966 article “The Ideological Context of Hobbes's Political Thought”. The latter of these remains to this day one of the most widely cited scholarly articles in the fifty-year run of Cambridge's Historical Journal. Among other results of these early efforts was the scholarly controversy during which Howard Warrender chided Skinner for having reduced the “classic texts in political philosophy” to mere “tracts for the times”. (shrink)

The first modern biography of William Robertson, a key figure of the Scottish EnlightenmentA prominent figure in the Scottish Enlightenment, William Robertson differed from his contemporaries, such as Voltaire, Hume and Gibbon, because he used the critical tools of the Enlightenment to strengthen religion, not to attack it. As an historian, he helped shape 18th-century historiography. As a minister of the Church of Scotland, he sought to make the church fit for a polite age. And, as principal of the University (...) of Edinburgh, he presided over a flourishing of intellectual inquiry in the midst of the Enlightenment. But despite his European fame, he was a controversial figure. Drawing extensively on his unpublished correspondence, Jeffrey Smitten captures both the man and his work in his own words. By foregrounding Robertsons religious outlook, Smitten gives us a more contextualised and nuanced interpretation of Robertson's motives, intentions and beliefs than we have had before.Key Features:Includes new biographical information drawn from archival sources and from all Robertson's largely unpublished correspondenceDiscusses Robertson's works, published and unpublishedAssesses Robertson's achievement based on fresh consideration of all facets of his career as minister, historian and principal. (shrink)

The target article proposed that women display greater self-protectiveness than men to major physical and social threats because such self-protective responses have higher fitness value for women than men. Rather than having evolutionary roots, we suggest the various physiological, behavioral, and emotional responses to social and physical threats exhibited more by women than men are instead rooted in sociocultural forces.

This study investigates the differences in individuals'' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.The measures of awareness capture the extent to (...) which respondents felt that a particular action was unethical according to each of several ethical criteria. We found few differences between the two student groups on these measures, suggesting that their education had minimal effect on raising their awareness of the ethical issues in the vignettes. Indeed, overall, the graduating student''s scores were marginally lower than those of the entry-level students. However, the professionals viewed some actions as significantly less ethical than did the graduating students. (shrink)

Raised right -- Something to believe in : modern American conservatism & the paternal rights discourse -- Penetrating the inner sanctum : William F. Buckley, Jr., paternal desire, and the rights of man -- "The greatest nation on earth" : Ronald Reagan, fathers, and the rights of Americans -- All the rage : Clarence Thomas, daddy, and the tragedy of rights -- A nightmare walking : the haunting of modern American conservatism.

ABSTRACT In this article I examine Edward Stillingfleet’s last published work and the critique of Rene Descartes’s natural philosophy therein which appeared in 1702 as an incomplete appendix to the revised edition of his well-known Origines Sacrae to explore the depiction of God’s power that underwrote his assessment of Cartesianism mechanical philosophy and its inclination to atheism. I consider both Stillingfleet’s characterization of God’s relationship with the creation and the contextual sources he used to support it, to show that his (...) refutation of Descartes’s work was wrapped in the language of voluntarist theology. (shrink)

The rapprochement between critical social theory and liberal political theory raises the question of whether Critical Theory remains adequately equipped to respond to contemporary global crises such as nationalism and ecological devastation. Recent Critical Theory---represented by the 2nd generation Frankfurt School writings of Jurgen Habermas and his U.S. reception---has neglected the original program of critical theory as an oppositional methodology oriented to liberation. This liberatory spirit has been replaced by an internal debate whose boundaries are set by current discourses within (...) the philosophy of language and moral/political philosophy, and by the one-sided response of Critical Theorists to the influx of postmodernism to the academy. ;Habermas's procedural framework for democratic legitimation, in which meeting formal conditions legitimates the outcome of discursively-based decisions, implies minimal background conditions which, when met by existing institutions and mechanisms of consent-generation, lead Habermas to tacitly legitimate both anti-democratic practices and geo-political calamities. This brings Habermas's theory quite close to the uncritical Enlightenment discourse of John Rawls. While Habermas argues he is the bearer of a "counter-discourse of modernity," his theory, like Rawls's excludes the margins of opposition in which hope for liberation from existing institutions is most clearly found. ;I thus recommend a return to first-generation critical theory, reread as a philosophy of praxis. I argue against recent post-Marxist social theory that the mere proliferation of discourses is inadequate to respond to the demands of liberation articulated by the disenfranchised and oppressed. I also argue against neo0Heideggerian "politics of thought." These discourses are replaced by a New Critical Theory which refuses abstract polarization between modern and postmodern thought, and seeks to displace both current discourses of legitimation and the regimes they support. New Critical Theory is exemplified by recent developments in feminist theory and postmodern social theory . ;Though ongoing pathologies of modernity resist global attempts at either remediation of radical change-and thus ope for liberation continues to appear impossible-I conclude that oppositional theory and oppositional movements have not yet exhausted all possibilities for mutual reinforcement. (shrink)

Entrepreneurship is a critical need in society, and an entrepreneur's life can be a life wonderfully lived. However, most of the literature examining entrepreneurship takes an overly narrow financial viewpoint when examining entrepreneurship and entrepreneurial success. Our paper surveys the current entrepreneurial literature on what constitutes successful entrepreneurship. We then engage key conceptual ideas within the Catholic social tradition to analyze what we see as an undeveloped notion of success. We then move to construct a richer notion of success through (...) the framework of virtue. (shrink)

This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting (...) practice are then discussed. (shrink)

We identify the significance and typical requirements of developmental analyses of the microbiome-gut-brain in parents, offspring, and parent-offspring relations, which have particular importance for neurobehavioral outcomes in mammalian species, including humans. We call for a focus on behavioral measures of social-emotional function. Methodological approaches to interpreting relations between the microbiota and behavior are discussed.

The primary goal of this article is to provide both a descriptive and comparative analysis of two representative models of systematic theology. The findings of this study show each model to be capable of processing biblical facts, packaging them into a systematic whole, and exhibiting the facts. Yet, inescapably, the conclusions inextricably connect authorial purpose to operational structure, suggesting it is necessary to reevaluate the contemporary stigmas accompanying authorial presuppositions. There is also, however, the uncovering of a potential danger area (...) within systematic theology, namely: the scientific-rational classification system, driven by cause and effect, which engenders classifications removed from Scripture. (shrink)

ABSTRACTTorture requires careful definition, because of the degree to which its definition often entails its moral condemnation. Torture involves the deliberate infliction of pain for coe...

This essay concerns the extent to which quantitative research in management and organizational studies is divorced from ethics, as alleged in a recent JBE editorial by Zyphur and Pierides. After carefully examining the criticisms set forth by Zyphur and Pierides and the merits of the alternative they propose, I conclude that the problems with QR and the researchers who conduct it are arguably much less extreme that Zyphur and Pierides claim. This conclusion is informed by a sampling of QR studies (...) recently published in management journals, which could be further corroborated by a more thorough review and evaluation of QR studies using principles drawn from the ethics literature. I believe this assessment would indicate that, despite room for improvement, QR and ethics can and do peacefully coexist, and quantitative researchers are largely aware of the problems and opportunities associated with integrating their work with ethics. (shrink)

Thomas Hobbes and John Locke sit together in the canon of political thought but are rarely treated in common historical accounts. This book narrates their intertwined careers during the Restoration period, when the two men found themselves in close proximity and entangled in many of the same political conflicts. Bringing new source material to bear, In the Shadow of Leviathan establishes the influence of Hobbesian thought over Locke, particularly in relation to the preeminent question of religious toleration. Excavating Hobbes's now (...) forgotten case for a prudent, politique toleration gifted by sovereign power, Jeffrey R. Collins argues that modern, liberal thinking about toleration was transformed by Locke's gradual emancipation from this Hobbesian mode of thought. This book investigates those landmark events - the civil war, Restoration, the popish plot, the Revolution of 1688 - which eventually forced Locke to confront the limits of politique toleration, and to devise an account of religious freedom as an inalienable right. (shrink)

The Allegiance of Thomas Hobbes offers a new interpretation of Thomas Hobbes's response to the English Revolution. By focusing on his religious thought, it debunks the standard view of him as a royalist, and recovers his sympathies with the religious projects of the 1640s and 1650s. This reinterpretation culminates with an exploration of Hobbes's surprising sympathies with Oliver Cromwell and his supporters. By placing Thomas Hobbes within fresh contexts, Professor Collins offers a new angle of vision on the religious significance (...) of the English Revolution itself. (shrink)

Preimplantation genetic diagnosis is a new method of prenatal diagnosis that is developing from a union of in vitro fertilization technology and molecular biology. Briefly stated, PGD involves the creation of several embryos in vitro from the eggs and sperm of an interested couple. The embryos are permitted to develop to a 6-to-10-cell stage, at which point one of the embryonic cells is removed from each embryo and the cellular DNA is analyzed for chromosomal abnormalities or genetic mutations. An embryo (...) or several embryos found to be free of genetic abnormalities are subsequently transferred to the woman's uterus for gestation. Embryos found to carry a genetic abnormality are discarded or frozen. Extra normal embryos may be frozen for future transfer or donation to another couple. (shrink)

As the range of conditions for which we can test prenatally expands, society and the medical profession need to develop guidelines about which tests ought to be offered and which ought not to be. Notions of fetal privacy and confidentiality can help to define limits to what parents may reasonably learn about their future child.

This article examines Kevin Scharp’s formal solution to the alethic paradoxes, ADT, which stands for ascending and descending truth. One of the main supposed benefits of ADT over its competitors is that it alone can validate the uses of truth concepts in theoretical contexts, such as truth-theoretic semantics. The appendixes contain a new consistency proof for ADT, and additionally show that it is conservative. As a result of its conservativity, the article argues that ADT faces a problem in accounting for (...) certain mathematical uses of truth. Thus, Scharp’s theory needs to be amended in order to fulfill its aim of replicating all substantive uses of truth. (shrink)

Two experiments investigated the role that mental set plays in reading aloud using the task choice procedure developed by Besner and Care [Besner, D., & Care, S. . A paradigm for exploring what the mind does while deciding what it should do. Canadian Journal of Experimental Psychology, 57, 311–320]. Subjects were presented with a word, and asked to either read it aloud or decide whether it appeared in upper/lower case. Task information, in the form of a brief auditory cue, appeared (...) 750 ms before the word, or at the same time as the word. Experiment 1 yielded evidence consistent with the claim that at least some pre-lexical processing can be carried out in parallel with decoding the task cue . Experiment 2 provided evidence that such processing is restricted to pre-lexical levels . These data suggest that a task set is a necessary preliminary to lexical processing when reading aloud. (shrink)

“Wrongful birth” is a controversial malpractice action, which has arisen in the past two decades, secondary to an expanding knowledge of human genetics and the constitutionally protected access to abortion. Under the wrongful birth claim, parents of a child with a congenital illness or abnormality may bring suit against a physician who allegedly failed to provide appropriate prenatal counseling or information. Typically, the parents claim that they were inadequately warned of a potential problem in their child, and that this paucity (...) of timely information prevented them from avoiding the pregnancy or from obtaining an abortion. While these cases have arisen in a variety of clinical circumstances, a characteristic example is the obstetrician who fails to offer amniocentesis to a woman of advanced maternal age who subsequently gives birth to a child with Down syndrome. Since the parents were prevented from learning of the abnormality and therefore exercising the option to terminate the pregnancy, they may claim damages for themselves for the wrongful birth of the infant. (shrink)

In this essay, the philosophies of John Dewey and Martin Heidegger are compared specifically on the topic of the productionist metaphysics. In this comparison, the readings of Larry Hickman and Michael E. Zimmerman are utilized to highlight the noted philosophers’ views. In Hickman’s reading of Dewey, production is the key virtue of the entire pragmatic theory and the evolution of humanity through the improvement of technique and productivity the focus of human life.Hickman’s reading of Dewey, deemed the “technological” reading of (...) Dewey, provides proof of support of the productionist metaphysics view of the West that Heidegger deemed as the root of the “darkening” of the world. To illustrate the historical calamity that Heidegger deemed directly connected to this brand of metaphysics, which he believed began with the ancient Greeks and since has expanded to all areas of human life, the reading of Zimmerman is applied. (shrink)