Firm managers make ethical decisions regarding the form and quality of disclosure. Disclosure can have long-term implications for performance, earnings manipulation, and even fraud. We investigate the impact of venture capital (VC) backing on the quality and informativeness of disclosure controls and procedures for newly public companies. We find that these controls and procedures are stronger, as evidenced by fewer material weaknesses in internal control under Section 302 of the Sarbanes–Oxley Act, when companies are VC-backed. Moreover, these disclosures are informative (...) and are more likely to be followed by subsequent financial statement restatements than are disclosures made by non-VC-backed IPO companies. (shrink)

From an aging research and life-course perspective, the transition to retirement marks a significant life-event and provides a unique opportunity to study psychological health and coping during a period of substantial change in everyday life. The aim of the present paper is to: (a) outline the rationale of the HEalth, Ageing and Retirement Transitions in Sweden (HEARTS) study, (b) describe the study sample, and (c) to present some initial results from the two first waves regarding the association between retirement status (...) and psychological health. The HEARTS study is designed to annually study psychological health in the years before and following retirement, and to examine change and stability patterns related to the retirement event. Among a representative Swedish population-based sample of 14 990 individuals aged 60 to 66 years, 5 913 completed the baseline questionnaire in 2015. The majority of the participants (69%) completed a web-based survey, and the rest (31%) completed a paper version. The baseline HEARTS sample represents the general population well in terms of gender and age, but is more highly educated. Cross-sectional findings from the first wave showed that retired individuals demonstrated better psychological health compared to those who were still working. Longitudinal results from the first and second waves showed that individuals who retired between waves showed more positive changes in psychological health compared with those still working or previously retired. (shrink)

Knowledge is a highly valued state in which a person is in cognitive contact with reality. It is, therefore, a relation. On one side of the relation is a conscious subject, and on the other side is a portion of reality to which the knower is directly or indirectly related. While directness is a matter of degree, it is convenient to think of knowledge of things as a direct form of knowledge in comparison to which knowledge about things is indirect. (...) The former has often been called knowledge by acquaintance since the subject is in experiential contact with the portion of reality known, whereas the latter is propositional knowledge since what the subject knows is a true proposition about the world. Knowing Roger is an example of knowledge by acquaintance, while knowing that Roger is a philosopher is an example of propositional knowledge. Knowledge by acquaintance includes not only knowledge of persons and things, but also knowledge of my own mental states. In fact, the knower's own mental states are often thought to be the most directly knowable portion of reality. (shrink)

This was published in Cultural Critique (Winter 1991-92), pp. 5-32; revised and reprinted in Who Can Speak? Authority and Critical Identity edited by Judith Roof and Robyn Wiegman, University of Illinois Press, 1996; and in Feminist Nightmares: Women at Odds edited by Susan Weisser and Jennifer Fleischner, (New York: New York University Press, 1994); and also in Racism and Sexism: Differences and Connections eds. David Blumenfeld and Linda Bell, Rowman and Littlefield, 1995.

Abstract:Previous research has identified multiple approaches to the design and implementation of corporate ethics programs (Paine, 1994; Weaver, Treviño, and Cochran, in press b; Treviño, Weaver, Gibson, and Toffler, in press). This field survey in a large financial services company investigated the relationships of the values and compliance orientations in an ethics program to a diverse set of outcomes. Employees’ perceptions that the company ethics program is oriented toward affirming ethical values were associated with seven outcomes. Perceptions of a compliance (...) orientation were associated with four of these outcomes. The interaction of values and compliance orientations was associated with employees’ willingness to report misconduct. In general, a values orientation makes a greater unique contribution to the measured outcomes when compared to a compliance orientation. (shrink)

Abstract:This paper outlines three conceptions of the relationship between normative and empirical business ethics, views we refer to asparallel, symbiotic, andintegrative. Parallelism rejects efforts to link normative and empirical inquiry, for both conceptual and practical reasons. The symbiotic position supports a practical relationship in which normative and/or empirical business ethics rely on each other for guidance in setting agenda or in applying the results of their conceptually and methodologically distinct inquiries. Theoretical integration countenances a deeper merging ofprima faciedistinct forms of (...) inquiry, involving alterations or combinations of theory, metatheoretical assumptions, and methodology. This paper explicates these positions, summarizes arguments for and against each, and considers their implications for the future of business ethics research. (shrink)

This volume collects the most influential essays of philosopher Linda Trinkaus Zagzebski, one of the most distinguished thinkers working in epistemology today, particularly where the theory of knowledge meets ethics and the philosophy of religion. The volume is organized into six key topics in epistemology: knowledge and understanding, intellectual virtue, epistemic value, virtue in religious epistemology, intellectual autonomy and authority, and skepticism and the Gettier problem.

This book provides an accessible comprehensive exploration of phenomenological theory and research methods and is geared specifically to the needs of therapists ...

Widely regarded as one of the foremost figures in contemporary philosophy of religion, this book by Linda Zagzebski is a major contribution to ethical theory and theological ethics. At the core of the book lies a form of virtue theory based on the emotions. Quite distinct from deontological, consequentialist and teleological virtue theories, this one has a particular theological, indeed Christian, foundation. The theory helps to resolve philosophical problems and puzzles of various kinds: the dispute between cognitivism and non-cognitivism (...) in moral psychology, the claims and counterclaims of realism and anti-realism in the metaphysics of value, and paradoxes of perfect goodness in natural theology, including the problem of evil. As with Zagzebski's previous Cambridge book Virtues of the Mind, this book will be sought out eagerly by a broad swathe of professionals and graduate students in philosophy and religious studies. (shrink)

The social scientific study of ethical-unethical behavior in work organizations is in an early stage of development. This paper discusses some of the problems of conducting social scientific research in this area and explores the potential contribution of experimental research approaches. Both laboratory and field experimentation allow the investigator to test theory-based hypotheses and to study causal relations. Examples are provided of investigations that have applied these methods to the study of business ethics.

The literature in ethics is filled with theories of what makes an action wrong, what makes an actor responsible and blamable for his wrongful actions and what we are justified in doing to wrongdoers (e.g., may we punish them? must we forgive them?). However, there is relatively little discussion of what wrongdoers themselves must do in the aftermath of their wrongful acts. This essay attempts to remedy that problem by critically evaluating some competing accounts of the moral obligations of wrongdoers. (...) It argues for a conception of atonement that highlights the value of reconciliation, as opposed to repentance or self-punishment. (shrink)

This study investigated whether musical training and bilingualism are associated with enhancements in specific components of executive function, namely, task switching and dual-task performance. Participants belonging to one of four groups were matched on age and socioeconomic status and administered task switching and dual-task paradigms. Results demonstrated reduced global and local switch costs in musicians compared with non-musicians, suggesting that musical training can contribute to increased efficiency in the ability to shift flexibly between mental sets. On dual-task performance, musicians also (...) outperformed non-musicians. There was neither a cognitive advantage for bilinguals relative to monolinguals, nor an interaction between music and language to suggest additive effects of both types of experience. These findings demonstrate that long-term musical training is associated with improvements in task switching and dual-task performance. (shrink)

Abstract:Analysis of ethical conduct of business organizations has hitherto placed primary emphasis on the conduct of that corporation’s managers because ethical conduct, like all conduct, must manifest itself through individual behavior. This paper argues that in the real world corporate actions are influenced, to a considerable extent, by external market-based conditions. Therefore, a more comprehensive explanation of ethical business conduct must incorporate both corporate, i.e., internal considerations, and competitive, industry structure-based, i.e., external considerations. A framework is presented that provides a (...) systematic analysis of the interactive effect between different types of external market-based competitive conditions, institutional opportunities to engage in ethical behavior, and the likelihood that corporations would do so. The analytical framework leads to recommendations as to the types of actions that might be more effective in improving business ethical conduct under varying sets of market-based competitive conditions. (shrink)

The statistical interpretation introduced by Born in mid-1926 is not the interpretation now associated with his name. Born's own understanding of that interpretation is revealed by looking at some of its roots in Born's earlier work with Franck on collisions, his collaboration with Jordan on that topic, his contributions to matrix mechanics, his attempt in collaboration with Wiener at an operator formulation of quantum mechanics, and at the exposition of the interpretation in Born's first papers on a wave mechanical treatment (...) of collisions. (shrink)

This essay presents a moral argument for the rationality of theistic belief. If all I have to go on morally are my own moral intuitions and reasoning and those of others, I am rationally led to skepticism, both about the possibility of moral knowledge and about my moral effectiveness. This skepticism is extensive, amounting to moral despair. But such despair cannot be rational. It follows that the assumption of the argument must be false and I must be able to rely (...) on more than my own human powers and those of others in attempting to live a moral life. The Christian God has such a function. Hence, if it is rational to attempt a moral life, it is rational to believe in the Christian God. (shrink)

According to standard philosophical analyses, only victims can forgive. There are good reasons to reject this view. After all, people who are neither direct nor indirect victims of a wrong frequently feel moral anger over injustice. The choice to foreswear or overcome such moral anger is subject to most of the same sorts of considerations as victims’ choices to forgive. Furthermore, bystanders’ reactions to their experiences of moral anger often reflect either virtues or vices that are of a piece with (...) what we normally describe as a forgiving or unforgiving disposition. In this paper, I reject the view that only victims can forgive by comparing the experience and regulation of moral anger by victims and bystanders. The virtues of victims and bystanders with regard to moral anger are so similar that there is no good reason to apply different labels. However, the recognition of forgiveness in bystanders offers us more than simple consistency. It also leads us to think about the role moral bystanders play in the maintenance of the moral community, as well as the ways in which this role can be abused or overstepped. (shrink)

Much has been written on Michel Foucault's reluctance to clearly delineate a research method, particularly with respect to genealogy (Harwood, 2000; Meadmore, Hatcher & McWilliam, 2000; Tamboukou, 1999). Foucault (1994, p. 288) himself disliked prescription stating, ‘I take care not to dictate how things should be’ and wrote provocatively to disrupt equilibrium and certainty, so that ‘all those who speak for others or to others’ no longer know what to do. It is doubtful, however, that Foucault ever intended for researchers (...) to be stricken by that malaise to the point of being unwilling to make an intellectual commitment to methodological possibilities. Taking criticism of ‘Foucauldian’ discourse analysis as a convenient point of departure to discuss the objectives of poststructural analyses of language, this paper develops what might be called a discursive analytic; a methodological plan to approach the analysis of discourses through the location of statements that function with constitutive effects. (shrink)

Linda Morrison brings the voices and issues of a little-known, complex social movement to the attention of sociologists, mental health professionals, and the general public. The members of this social movement work to gain voice for their own experience, to raise consciousness of injustice and inequality, to expose the darker side of psychiatry, and to promote alternatives for people in emotional distress. Talking Back to Psychiatry explores the movement's history, its complex membership, its strategies and goals, and the varied (...) response it has received from psychiatry, policy makers, and the public at large. (shrink)

In this paper I give a theological foundation to a radical type of virtue ethics I call motivation-based. In motivation-based virtue theory all moral concepts are derivative from the concept of a good motive, the most basic component of a virtue, where what I mean by a motive is an emotion that initiates and directs action towards an end. Here I give a foundation to motivation-based virtue theory by making the motivations of one person in particular the ultimate foundation of (...) all moral value, and that person is God. The theory is structurally parallel to Divine Command Theory, but has a number of advantages over DC theory without the well-known problems. In particular, DM theory does not face a dilemma parallel to the famous Euthyphro problem, nor does it have any difficulty answering the question whether God could make cruelty morally right. Unlike DC theory, it explains the importance of Christology in Christian ethics, and it has the advantage of providing a unitary account of all evaluative properties, divine and human. I call the theory Divine Motivation Theory. (shrink)

Geven, Ben‐Shakhar, Kindt and Verschuere point out that research on deception detection usually employs instructed cheating. They experimentally demonstrate that participants show slower reaction times for concealed information than for other information, regardless of whether they are explicitly instructed to cheat or whether they can freely choose to cheat or not. Finding this ‘cognitive signature of lying’ with self‐initiated cheating too is argued by the authors to strengthen the external validity of deception detection research. [75].

The idea that Adorno should be read as a “realist” of any sort may indeed sound odd. And unpacking from Adorno’s elusive prose a credible and useful normative reconstruction of epistemology and metaphysics will take some work. But we argue that he should be added to the growing group of epistemologists and metaphysicians who have been developing post-positivist versions of realism such as contextual, internal, pragmatic and critical realisms. These latter realisms, however, while helpfully showing how realism can coexist with (...) ontological pluralism, for example, as well as a highly contextualised account of knowledge, have not developed a political reflexivity about how the object of knowledge—the real—is constructed. As a field, then, post-positivist realisms have been politically naïve, which is perhaps why they have not enjoyed more influence among Continental philosophers. (shrink)

Philosophy has become a vital arena for feminists. This guide provides an introduction to the field, consisting of fifteen essays that apply philosophical methods and approaches to feminist concerns. It serves as a useful resource for those who wish to explore how feminist philosophy is transforming the very nature of philosophical inquiry.

This essay proposes a possible direction for feminist epistemology-an embodied rationality that defines the process of knowing as a dialogue with particulars or the "things themselves." On the grounds that modern reality is marked by abstract projects of homo mensura, I argue that the task of postmodernism is to ground cognition in the world by breaking the habit of looking at the world, as if from a distance, and by ceasing to think about the world as if it were composed (...) of a collection of objects-in-general. (shrink)

Several robotic automation systems, such as unmanned aerial vehicles (UAVs), are being used in combat today. This evokes ethical questions. In this paper, it is argued that UAVs, more than any other weapon, may determine which normative theory the interpretation of the laws of war (LOW) will be based on. UAVs have advantages in terms of reducing casualties for the UAV possessor, but they may at the same time make war seem more like a risk-free enterprise, much like a computer (...) game, lowering the threshold for starting a war. This indicates the importance of revising the LOW, or adding some rules that focus specifically on UAVs. (shrink)

This essay asks whether restorative justice practices in criminal legal systems are consistent with the aims of a liberal state.

Critical Thinking, 2nd Edition is about becoming a better thinker in every aspect of your life—as a professional, as a consumer, citizen, friend, or parent. Richard Paul and Linda Elder identify the core skills of effective thinking, then help you analyze your own thought processes so you can systematically identify and overcome your weaknesses.

One way to teach or communicate embodied-relational existential understanding is to encourage the writing and reading of first person autobiographical phenomenological accounts. After briefly reviewing the field of first person phenomenological accounts, I offer my own example – one that uses a narrative-poetic form. I share my lived experience of coping with pain and hope to show how rich poetic phenomenological prose may facilitate lived understandings in others (be they our students, clients or colleagues). I argue that first person accounts (...) can powerfully evoke lived experience, especially where they focus on existential issues, use personal-reflexive and/or relational-dialogal forms, and draw on the arts. Indo-Pacific Journal of Phenomenology , Volume 12, Special Edition July 2012. (shrink)

This paper develops a critique of Foucault's treatment of child sexual abuse in relation to his theory of the relationship between discourse and experience.

The article argues that theorists who try to justify 'ought'-claims, i.e., who try to show that a standard of behavior has normative authority, will run into a regress problem. The problem is similar in structure to the familiar regress in the justification of belief. The point of the paper is not skeptical. Rather, the aim is to help theorists better understand the challenges associated with formulating a theory of normative authority.

In this paper I present an argument that there can be no more than one God in a way which allows me to give the doctrine ofthe Trinity logical priority over the attributes traditionally used in arguments for God’s unicity. The argument that there is at most one God makes no assumptions about the particular attributes included in divinity. It uses only the Identity of Indiscemibles and a Principle of Plenitude. I then offer a theory on the relationship between individuals (...) and kinds which allows me to offer an interpretation of the Trinity. (shrink)

Linda LeMoncheck introduces a new way of thinking and talking about women's sexual pleasures, preferences, and desires. Using the tools of contemporary analytic philosophy, she discusses methods for mediating the tensions among apparently irreconcilable feminist perspectives on women's sexuality and shows how a feminist epistemology and ethic can advance the dialogue in women's sexuality across a broad political spectrum. She argues that in order to capture the diversity and complexity of women's sexual experience, women's sexuality must be examined from (...) two equally compelling perspectives: that of women's sexual oppression under conditions of individual and institutional male dominance; and that of women's sexual liberation, both in terms of each woman's pursuit of sexual agency and self-definition, and in terms of women's sexual liberation as a class. Loose Women, Lecherous Men sheds crucial new light on such much-debated topics as promiscuity, adultery, sexual deviance, prostitution, pornography, sexual harassment, and sexual violence against women. Her book supports a dialogue that encourages both women and men to take up a feminist perspective in exploring the meaning and value of sexuality in their lives. (shrink)

If God knows everything he must know the future, and if he knows the future he must know the future acts of his creatures. But then his creatures must act as he knows they will act. How then can they be free? This dilemma has a long history in Christian philosophy and is now as hotly disputed as ever. The medieval scholastics were virtually unanimous in claiming both that God is omniscient and that humans have free will, though they disagreed (...) in their accounts of how the two are compatible. With the Reformation the debate became even more lively since there were Protestant philosophers who denied both claims, and many philosophers ever since have either thought it impossible to reconcile them or have thought it possible only because they weaken one or the other. (shrink)

In this paper I set out the problem of feminist social science as the need to explain and justify its method of theory choice in relation to both its own theories and those of androcentric social science. In doing this, it needs to avoid both a positivism which denies the impact of values on scientific theory-choice and a radical relativism which undercuts the emancipatory potential of feminist research. From the relevant literature I offer two possible solutions: the Holistic and the (...) Constructivist models of theory-choice. I then rate these models according to what extent they solve the problem of feminist social science. I argue that the principal distinction between these models is in their contrasting conceptions of truth. Solving the problem of feminist social science will require understanding that what is at stake in the debate is our conception of truth. This understanding will serve to clarify, though not resolve, the various approaches to and disagreements over methodologies and explanations in feminist social science. (shrink)

Do people deserve a chance to right the wrongs they have committed? Would denying an offender the opportunity to make amends amount to an injustice? There are compelling reasons to grant such a right. However, there are also significant objections. First, a right to make amends potentially undermines the state's right to punish criminal wrongdoers. Secondly, the alleged right threatens to put undue pressure on victims to forgive their abusers. In this essay I argue that these objections can be met (...) and that wrongdoers do indeed have a right to make amends. (shrink)