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)

Anthropologists have provided rich field descriptions of the norms and conventions governing behavior and interactions in small-scale societies. Here, we add a further dimension to this work by presenting hypothetical moral dilemmas involving harm, to a small-scale, agrarian Mayan population, with the specific goal of exploring the hypothesis that certain moral principles apply universally. We presented Mayan participants with moral dilemmas translated into their native language, Tseltal. Paralleling several studies carried out with educated subjects living in large-scale, developed nations, the (...) Mayan participants judged harms caused as the means to a greater good as more forbidden than harms caused as a side-effect (i.e., side-effect bias). However, unlike these other populations living in large-scale societies, as well as a more educated and less rural Mayan comparison group, the target rural Mayan participants did not judge actions causing harm as worse than omissions (i.e., omission bias). A series of probes targeting the action-omission distinction suggest that the absence of an omission bias among the rural Mayan participants was not due to difficulties comprehending the dilemmas, using the judgment scale, or in attributing a greater causal role for actions over omissions. Thus, while the moral distinction between means and side-effect may be more universal, the moral distinction between actions and omission appears to be open to greater cross-cultural variation. We discuss these results in light of issues concerning the role of biological constraints and cultural variation in moral decision-making, as well as the limitations of such experimental, cross-cultural research. (shrink)

Sociopaths are “outstanding” members of society in two senses: politically, they draw our attention because of the inordinate amount of crime they commit, and psychologically, they hold our fascination because most ofus cannot fathom the cold, detached way they repeatedly harm and manipulate others. Proximate explanations from behavior genetics, child development, personality theory, learning theory, and social psychology describe a complex interaction of genetic and physiological risk factors with demographic and micro environmental variables that predispose a portion of the population (...) to chronic antisocial behavior. More recent, evolutionary and game theoretic models have tried to present an ultimate explanation of sociopathy as the expression of a frequency-dependent life strategy which is selected, in dynamic equilibrium, in response to certain varying environmental circumstances. This paper tries to integrate the proximate, developmental models with the ultimate, evolutionary ones, suggesting that two developmentally different etiologies of sociopathy emerge from two different evolutionary mechanisms. Social strategies for minimizing the incidence of sociopathic behavior in modern society should consider the two different etiologies and the factors that contribute to them. (shrink)

People typically show excellent memory for information that is central to an emotional event but poorer memory for peripheral details. Not all studies demonstrate memory narrowing as a result of emotion, however. Critically important emotional information is sometimes forgotten; seemingly peripheral details are sometimes preserved. To make sense of both the general pattern of findings that emotion leads to memory narrowing, and findings that violate this pattern, this review addresses mechanisms through which emotion enhances and impairs memory. Divergent approaches to (...) characterising information as central versus peripheral are also addressed. By directly contrasting these approaches, and the evidence supporting them, this review helps to clarify when and how emotion enhances memory and provides directions for future research. Evidence shows that memory narrowing as a result of emotion, and a number of violations of the memory narrowing pattern, can be explained by the view that emotion enhances memory for information relevant to currently active goals. (shrink)

The book is designed to be of interest to women's studies students wishing an introduction to a specifically philosophical analysis of the problem of sex objectification, as well as to philosophers interested in the contemporary moral issues of sexism and sex stereotyping.

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)

This volume collects many of the major essays of feminist theory of the past forty years. The essays included here are those which have made key contributions to feminist theory during this period and which have generated extensive discussion. The volume organizes these essays historically, so as to provide a sense of the major turning points in feminist theory. Beginning with those essays which have provoked widespread discussion in the early days of the second wave, the volume then presents essays (...) which have been central to major discussions since that time. The essays present the complex relationship between feminism and Marxism, the second wave's "gynocentric turn," the theoretical elaboration of differences among women, and the essentialist debate, as these have occupied the attention of feminist theorists. Through this collection, the reader is able to gain a sense of the diverse directions feminist theory has taken over the past forty years, where feminist theory stands at the moment, and the questions which are just now beginning to emerge. (shrink)

Women, Art, and Power?seven landmark essays on women artists and women in art history?brings together the work of almost twenty years of scholarship and speculation.

In the following we shall see, however, that Chisholm’s interpretation of Brentano’s intentionality doctrine is not wholly accurate, and that while the doctrine he sets forth as Brentano’s is an interesting and provocative one, it gives a misleading impression of what Brentano’s views actually were, by obscuring almost entirely the specific nature of the question Brentano was trying to solve, and by misreading the answer Brentano gave. If only for the sake of historical accuracy a corrective should be given, but, (...) of course, taking another look at Brentano’s particular way of construing the mind/body problem and the solution he put forth may also prove to be suggestive in its own right. (shrink)

This paper describes the lifeworld of one individual, Ann, in an attempt to elucidate the existential impact of early stage multiple sclerosis. Drawing on Ann's own reflections captured in a relatively unstructured interview, I construct a narrative around her first year of living with the diagnosis. Then, existential-phenomenological analysis reveals how Ann's life - lived in and through a particular body and lifeworld context - is disrupted. The unity between her body and self can no longer be taken for granted. (...) The existential possibilities inherent in her lived body are diminished and have to be renegotiated. Her sense of identity, project, relations with others and present/future plans are threatened. Ann's illness is encountered in the context of her life activities and relationships. This is the intertwining of body, self and world. To live with multiple sclerosis is to experience a global sense of disorder - a disorder which incorporates a changed relation with one's body, a transformation in the surrounding world, a threat to the self, and a change in one's relation to others. (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)

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)

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.

Providing a timely contribution to the ongoing questions surrounding topics which are by definition subject to varying stakeholder interpretations, this book addresses "the missing link" between theoretical CSR concepts and everyday management practice. It acts as a guide to awaken managers to the advantages of adopting a CSR "mindset" when developing sustainable business strategies. The book consists of three parts: 1) A theoretical realm which establishes the key concepts and rationale for the adoption of a sustainable CSR approach, 2) A (...) practical realm which addresses putting CSR and sustainability into business practice, 3) An educational realm which proposes how to incorporate the concepts into teaching and training. Contents Theoretical realm Practical realm Educational realm The Editors Linda O'Riordan is a Professor of Business Studies and International Management and Director of the KompetenzCentrum for Corporate Social Responsibility (KCC) at the FOM University of Applied Sciences (FOM), Essen, Germany. She researches, writes, and lectures on responsible management and sustainable entrepreneurship with a focus on an inclusive approach to organising business in society. Piotr Zmuda is a Professor of Business Studies and International Management and a Research Associate of the KompetenzCentrum for Corporate Social Responsibility (KCC) at the FOM University of Applied Sciences (FOM), Essen, Germany. He teaches Master's and Bachelor's students in Corporate Governance and Corporate Social Responsibility (CSR), International Management, Strategic Management, and Management Consulting. Stefan Heinemann is a Professor and Vice-Rector for Cooperations and Sustainability Representative at the FOM University of Applied Sciences (FOM), Essen, Germany. He is also a committed member of the work group "tertiary institutions" of the UNESCO World Decade of Education for Sustainable Development, Director of Business Ethics at the FOM KCC KompetenzCentrum für Corporate Social Responsibility and Member of the Board of Trustees of sneep - student network for ethics in economics and practice.. (shrink)

To guide treatment decisions for incompetent patients who have no advance directives, health care institutions should look to the preferences of their own communities of patients. That is the best way to ensure that incompetent patients' wishes will be followed.

We present a case study of two scientific perspectives on the phenomenon of nerve signal propagation, a bio-electric and a thermodynamic perspective, and compare this case with two accounts of scientific perspectivism: those of Michela Massimi and Juha Saatsi, respectively. We demonstrate that the interaction between the bio-electric perspective and the thermodynamic perspective can be captured in Saatsi’s terms of progress in explanatory understanding. Using insights from our case study, we argue that both the epistemic and pragmatic dimensions of scientific (...) understanding are important for increasing explanatory understanding of phenomena. The epistemic dimension of understanding is important for increasing the number of actually answered what-if-things-had-been-different questions about a phenomenon, the pragmatic dimension for pointing out the potentially answerable what-if questions that have been overlooked or purposefully neglected thus far. Exposing the limitations of the acquired understanding within a particular perspective can be achieved by criticizing the assumptions that have been adopted to make models of the perspective intelligible, but that are considered problematic from a rival perspective. (shrink)

As in other fields, scholarly publication in sociology is not only the key to career success but also the route by which feminist analyses and perspectives become known to others in the discipline. A growing literature has analyzed women's and men's rates of publication, but the gender politics of the prepublication production of research and gender differences in reputation building after publication remain underexplored. This report reviews the current state of knowledge about sociological publishing at three phases: prepublication, the publication-seeking (...) phase, and postpublication. It concludes with critical questions to be addressed in developing a comprehensive model of gender effects on sociological publishing. (shrink)

Patterns of dream content indicating a predominance of themes relating to threat are likely to reflect biases in dream recall and dream scoring techniques. Even if this pattern is not artifactual, it is yet reflective of threat-related biases in our conscious and nonconscious waking cognition, and is not special to dreams. [Revonsuo].

In lieu of an abstract, here is a brief excerpt of the content:Will to Power in Nietzsche’s Published Works and the NachlassLinda L. WilliamsIt is universally acknowledged by scholars of Nietzsche’s work that will to power is one of the most important notions in Nietzsche’s writings, but strangely, like the other “central” notions of eternal recurrence and the Übermensch, there are relatively few aphorisms in either the published or unpublished material that include the term. In the case of will to (...) power, however, Nietzsche promises in a footnote in On the Genealogy of Morals to discuss and explore the notion of will to power in a book entitled The Will to Power. 1 Giorgio Colli and Mazzino Montinari, among others, have argued persuasively that Nietzsche abandoned this project. 2 Nevertheless, the phrase “will to power” remains the most notorious feature of Nietzsche’s philosophy, probably due to its unfortunate and mistaken connections with the Third Reich. As Walter Kaufmann notes, the notion of will to power did not “spring fully formed from Nietzsche’s brow like Pallas Athena.” 3 This was an idea that evolved over time. This paper examines both the published and his unpublished writings (the Nachlass) to gain a better understanding of how this important phrase developed.The Nachlass can be divided roughly into three different kinds of work. 4 The first kind is comprised of the works Nietzsche was editing right before his collapse. These works are Ecce Homo, Nietzsche Contra Wagner, and The Antichrist, and they were so polished that we can safely take them as [End Page 447] equal in status to the works that Nietzsche had already published or, like Twilight of the Idols, were being published at the time of his collapse. The second kind are Nietzsche’s early, finished pieces that were never published, the so-called Schriften, primarily his lectures and writings while he was employed at Basel. These pieces are presumably complete and polished, although Nietzsche chose not to publish them, but they do not affect this inquiry, since will to power was a relatively late concept for Nietzsche.The third kind of work consists of Nietzsche’s notes, which vary from sentence fragments or single sentences to sketchy outlines of various projects to several long paragraphs in essay form. Nietzsche’s notebooks looked like anyone’s notebook, with passages lined out, words jotted in the margins, and overwriting. Some of the entries in the Nachlass can be found with only minor revisions in the books Nietzsche had published, and since he painstakingly recopied his books in his neatest handwriting right before he sent them to his editor, these strikingly similar entries are most probably the penultimate copy drafts of the published aphorisms.The writings that did not find their way into publication in any form are problematic. Are they rough drafts of some future work which Nietzsche was unable to complete due to his illness? If so, some of these controversial notes would have been waiting for years. Are they ideas that Nietzsche entertained but ultimately rejected? If so, we should not place them on par with the ideas in his published works. Even if we consider these notes rough drafts of future works, it remains unclear whether we should consider what is written in these notes to be as indicative of what Nietzsche thought as the works he authorized for publication. Sometimes what is written in the unpublished notes on a particular topic is very different from what is written on that topic in the published works. Bernd Magnus made this kind of case against the Nachlass notes concerning eternal recurrence, 5 and I want to make a similar claim about the notes concerning will to power. Reviewing the Nachlass notes in conjunction with the published aphorisms will give us a better understanding of how the published and unpublished notes differ.The term “will to power” (Wille zur Macht) first appeared in publication in Thus Spoke Zarathustra. 6 In the aphorism “On 1001 Goals” Nietzsche describes a people’s tablets of good and bad as the voice of its will to power. Wille zur Macht appears in only two more aphorisms in the course of this long work, in “On Self-Overcoming” and in... (shrink)

This article draws on resource‐based theory and the literature on strategic intent to develop a theoretical model that explains the concept of mission drift in microfinance institutions . We argue that the differential strategic intents of commercially oriented, for‐profit, and socially oriented nonprofit organizations drive the acquisition of disparate resources and capabilities, which in turn drives distinct performance outcomes, including a focus on different markets within the overall base of the pyramid . The article suggests that it is the dynamic (...) aspects of changing strategic intent and the consequent timing delays in the development of associated resources and capabilities that lead to various issues of mission drift. Finally, we suggest that cross‐sector alliances between for‐profit and nonprofit MFIs may benefit from the unique capabilities of both types of organizations and deliver the most and broadest impact on poverty alleviation in BOP markets. (shrink)

Lorenzo Valla's historical methodology was linked to his stress on rhetoric; he believed in oratorical persuasion, not logical argument. Refusing to screen historical events according to their moral value, he included accounts of all events. Truth was not for him an external standard, but a standard for judging propositions. Truth lay in the correct usage of words: correct language could create a correct picture of the world. Valla's concept of verisimilitude hinged on historical plausibility, not moral worth. History should be (...) a true account, correctly worded. Because of his talent to persuade the reader, plausible events illustrating his point were also included. (shrink)

"I think many people would find it a useful resource, both in terms of information on particular philosophers and as a point of inspiration for designing courses that incorporate the work of women philosophers.... I expect I will refer individual students to this book as a resource for their own work and I will consult it in designing future courses." —Teaching Philosophy "With intelligence and agility, the writers [present] female thinkers who influenced the famous philosophers of their respective ages. This (...) should become a standard text in both philosophy and women’s studies classes and will have great appeal to lay readers as well. Highly recommended." —Library Journal This study of women philosophers from the Middle Ages to the 20th century covers a wide spectrum of ideas—from religion, to evolution, to political theory. This unique volume brings creative women thinkers into mainstream discussions of the history of philosophy. Contributors examine the work of, among others, Hildegard of Bingen, Vicountess Conway, Sor Juana, Mary Wollstonecraft, Hannah Arendt, Angela Davis, and Hypatia herself. (shrink)

As AI-driven solutions continue to revolutionise the tech industry, scholars have rightly cautioned about the risks of ‘ethics washing’. In this paper, we make a case for adopting a human rights-based ethical framework for regulating AI. We argue that human rights frameworks can be regarded as the common denominator between law and ethics and have a crucial role to play in the ethics-based legal governance of AI. This article examines the extent to which human rights-based regulation has been achieved in (...) the primary example of legislation regulating AI governance, i.e., the EU AI Act 2024/1689. While the AI Act has a firm commitment to protect human rights, which in the EU legal order have been given expression in the Charter of Fundamental Rights, we argue that this alone does not contain adequate guarantees for enforcing some of these rights. This is because issues such as EU competence and the principle of subsidiarity make the idea of protection of fundamental rights by the EU rather than national constitutions controversial. However, we argue that human rights-based, ethical regulation of AI in the EU could be achieved through contextualisation within a values-based framing. In this context, we explore what are termed ‘European values’, which are values on which the EU was founded, notably Article 2 TEU, and consider the extent to which these could provide an interpretative framework to support effective regulation of AI and avoid ‘ethics washing’. (shrink)

That cacophony you hear is coming from the growing number of commentators addressing ethical, social, and policy issues raised by nanotechnology. Like many novel technologies that disturb the status quo, nanotechnologies raise questions about the adequacy of oversight systems; the extent to which the technologies push legal, moral, and political boundaries; and ultimately, the implications for human health and well-being. Because nanoscale techniques and products challenge our ways of thinking about biology, physics, and chemistry, nanotechnology forces us to reconsider accepted (...) wisdom on toxicity, mutagenicity, contamination, biocompatibility, and other interactions among humans, the environment, and technologies. The sheer scale and reach of nanotechnologies demands institutions, collaborations, and conventions that can cross-link knowledge across organizations, disciplines, and locales. If ever there was an occasion to rethink the limits of disciplinary-specific knowledge, norms about regulatory processes, and societal implications of new technologies, nanotechnologies provide the opportunity. (shrink)

This commentary delves into Elizabeth Barnes’ upcoming publication, “Health Problems,” which embarks on the bold and essential journey of scrutinizing established philosophical frameworks surrounding health and its definition. Examining Barnes’ method of unraveling the complexities within our comprehension of health, this review sheds light on the significance of her work, especially for philosophers of medicine, bioethicists, and related scholars. It challenges the ingrained philosophical impulse to rigidly define and clarify health, arguing that such endeavors often only exacerbate the entanglement of (...) this crucial concept, central to human existence. (shrink)

This paper uses social capital theory to explain contemporary slavery in the context of American professional sports leagues. While traditional slavery was legallyabolished in the United States (US) during the nineteenth century, using the label slavery to describe professional athletes is often dismissed because these athletes are wellcompensated performers with access to incremental compensation through commercial endorsements. As active players, athletes have opportunities to build and leverage social capital, yet, after they retire from competition, these opportunities frequently diminish. We contend (...) contemporary slavery exists for professional athletes and during their careers they are bound to their owners via “gilded cage” slavery, which is attractive to enter yet difficult to exit. We also contend that during this “bondage,” athletes build and maintain social capital; yet upon retirement, athletes are limited in opportunities to leverage socialcapital to improve their own situations or those of their communities. (shrink)

This is an edited collection that is intended both as a primer for core concepts and principles in research ethics and as an in-depth exploration of the contextualisation of these principles in practice across key disciplines.

In October 2012, the Loyola University Chicago Stritch School of Medicine amended its eligibility requirements for admission. In addition to U.S. citizens and permanent residents, persons who qualify for the Deferred Action for Childhood Arrivals program of the United States Citizenship and Immigration Service are now eligible for admission. Simply put, we extended the educational opportunity of medical school to people who are in a particular category of undocumented immigrants. We became the first medical school in the United States to (...) have an intentional, transparent policy of eligibility for persons eligible for the DACA program. This expanded admissions policy has gained some attention in the popular press and brought us many expressions of support. It has also dismayed a few members of our school's circle of faculty and alumni.We wish to walk you through the history of our policy's development. We believe that viewing it as it developed will make clear three pertinent ideas: this policy flows directly from the mission of medical schools, it suits a positive notion of social justice and is also compelled by a duty not to discriminate on arbitrary grounds, and educators who steward educational institutions must have the moral courage to place considerations of institutional mission and social justice above the political views and negative responses of some alumni and donors. (shrink)

Los relatos escritos por Menchu Gutiérrez nos someten a un presente vibrante e intenso, un presente, tan alejado de la anécdota como el propio curso de las constelaciones, que convierte cada secuencia en «hecho», en una epifanía. El presente nos adentra de inmediato en el espacio altamente simbólico tejido por la escritora y nos involucra en una serie de reduplicaciones especulares nunca exactas, mediante las cuales volvemos a recorrer tanto las moradas de algún castillo interior como las estaciones perfumadas preciosamente (...) iluminadas de un nuevo manuscrito de las «ricas horas». Escritura al filo, en la cordillera, en que se reúnen prosa y poesía, comprensión y enigma, razón y sinrazón y por la que nos proponemos pasear, oído atento a esta lengua inaudita, tanteando oscuridades radiantes con las manos ofrecidas por los propios textos. (shrink)