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)

Although the role of fairness in tax compliance has been of increasing interest among the academic and professional tax communities, very little is known about the role of interactional fairness. Interactional fairness refers to the quality of the treatment provided to individuals from authority figures, such as tax authority representatives. We conduct an experiment using US taxpayers to examine the role of interactional fairness on tax compliance intentions, and how detection influences this relation. Taxpayers’ detection salience reflects their perceptions that (...) they will be audited by the tax authority. Using insights from conditional cooperation theory, we predict and find that detection moderates the relation between interactional fairness and tax compliance intentions, such that the effect of interactional fairness on tax compliance intentions diminishes with higher detection. We discuss the implications of our results for tax policy. (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)

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)

While models of business ethics increasingly recognize that ethical behavior varies cross-culturally, scant attention has been given to understanding how culture affects the ethical reasoning process that predicates individuals' ethical actions. To address this gap, this paper illustrates how culture may affect the various components of individuals' ethical reasoning by integrating findings from the cross-cultural management literature with cognitive-developmental perspective. Implications for future research and transnational organizations are discussed.

This essay traces the development of the concept of style in merleau- ponty's thought as both an aesthetic and an ontological category. the importance of this concept is that what merleau-ponty first noticed as the signifying potential of style in painting develops into a general category descriptive of a more comprehensive aspect of our being-in-the-world. style is crucial for merleau-ponty's thought since it provides a way of describing the foundational field of meaning that perception discloses, and also of characterizing the (...) nature of existential coherence under the conditions of finitude. (shrink)

Sometimes we should mind our own business. But at other times it would be wrong to mind one's own business. This paper explores the tension between these two claims by presenting a tendency to mind one's own business as an Aristotelian-style virtue. It is furthered argued that this is a different virtue than tolerance.

Two experiments show that action alters the shape categories formed by 2-year-olds. Experiment 1 shows that moving an object horizontally (or vertically) defines the horizontal (or vertical) axis as the main axis of elongation and systematically changes the range of shapes seen as similar. Experiment 2 shows that moving an object symmetrically (or asymmetrically) also alters shape categories. Previous work has shown marked developmental changes in object recognition between 1 and 3 years of age. These results suggest a role for (...) action in this developmental process. (shrink)

Particular conceptions of reconciliation vary across a number of dimensions. As section 1 explains, the kind of relationship at issue in a specific context affects the type of improvement in relations that might be necessary in order to qualify as reconciliation. Reconciliation is widely taken to be a scalar concept. Section 2 discusses the spectrum of intensity along which kinds of improvement in relationships fall, and indicates why, in particular contexts, theorists often disagree about the point along this spectrum that (...) is morally or politically most significant. Section 3 provides an overview of the processes commonly cited as contributing to reconciliation. These processes are often controversial; those praised by some commentators as appropriate and constructive responses to past conflict are dismissed by others as undermining the moral or political conditions for just and peaceful relations. Section 4 concentrates on the relationship between reconciliation and justice. While some see these values as compatible and mutually supporting, others argue that, especially in the immediate wake of conflict, parties must often choose between reconciliation and justice. (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.

Since at least the 1960s, science and technology studies scholars have distinguished between technological and social fixes. The author introduces a new concept for the STS theoretical tool kit—the cultural fix—and illustrates this concept using examples from her own research on pregnancy loss and neonatal intensive care, as well as that of anthropologists Katherine Newman and Sherry Ortner on downward mobility and unemployment in the United States. It is argued that the cultural fix represents a distinctive anthropological contribution to the (...) field. (shrink)

A comparative analysis was made of the public's attitudes toward the use of animals in scientific research in 15 different nations. The intensity of opposition to animal research was found to vary from relatively low levels in Japan and the United States to much higher levels in France, Belgium, and Great Britain. More women than men were opposed to animal research in all 15 nations. Scientific knowledge, or the lack of knowledge, was not found to have a consistent relationship with (...) attitudes toward animal research. Concern about the environment was found to be related to opposition to animal research in some western European nations, in particular West Germany. Cluster analysis was used to group the nations into four patterns based on intensity of opposition, level of opposition, gender differences in opposition, and the relationship between attitudes toward animal research and both environmental concern and scientific knowledge. (shrink)

In order to be held responsible, it is not enough that you’ve done something blameworthy, someone else must also have the standing to hold you responsible. But a number of critics have claimed that this concept of ‘standing’ doesn’t hold up to scrutiny and that we should excise it from our analyses of accountability practices. In this paper, I examine James Edwards’ (2019) attempt to define standing. I pose objections to some key features of Edwards’ account and defend an alternative. (...) Reflecting on examples of meddling blame and privacy norms, I argue, helps us see that the concept of standing is useful after all. (shrink)

Increasingly, philosophers who write about moral responsibility and accountability practices invoke the concept of “standing,” a term they claim to borrow from legal contexts. Yet critics point out that these philosophers have been maddeningly unclear about what standing is. Worse yet, no single account of the concept of “standing” seems to accommodate its current usage. This essay presents a thin account of standing, defends its usefulness in philosophical analyses of accountability practices, and develops further conceptual tools for thinking about standing.

The Joint Commission on the Accreditation of Healthcare Organizations (JCAHO) requires as a condition of accreditation that every health care institution -- hospital, nursing home, or home care agency -- have a standing mechanism to address ethical issues. Most organizations have chosen to fulfill this requirement with an interdisciplinary ethics committee. The best of these committees are knowledgeable, creative, and effective resources in their institutions. Many are wellmeaning but lack the information, experience, and skills to negotiate adequately the complex ethical (...) issues that arise in clinical and organizational settings. Handbook for Health Care Ethics Committees is the first resource designed to address the range of work performed by ethics committees as part of their multiple responsibilities, including education, case consultation, and policy development. It features an eight-chapter curriculum reviewing the content of contemporary health care bioethics and discussing the ethical foundations of clinical practice, with each subsequent section focusing on a set of ethical issues that commonly arise in the clinical setting. Through case studies, the authors explore issues such as informed consent and refusal, decision making and decisional capacity, truth telling, decision-making concerns of minors, end-of-life issues, palliation, justice in and access to health care services, and organizational ethics. They offer sample policies and procedures, draft guidelines and protocols, and key legal cases. Providing both a strong theoretical foundation and practical applications, this handbook will be essential reading for every member of a health care ethics committee. (shrink)

This essay considers how the JRE has engaged Catholic ethics in the last 50 years and how the concerns of Catholic ethics during this period of exceptional change are reflected and developed in the JRE. It discusses the transformation of Catholic ethics by focusing on the transitions: (i) from classical to historical consciousness; (ii) from an essentialist concept of human nature to a dynamic concept of the moral subject; (iii) from abstract to contextual moral reason; and (iv) from a discourse (...) that ignored the politics of power to one that reckons with it, analyzing the distinct ways in which the JRE engaged with these transformations. It concludes by looking to the future and suggests that a deeper engagement with the breadth of Catholic ethics internationally may help advance the Journal's mission and that a fuller interaction with the comparative and humanistic dimensions of the JRE's mission will enhance Catholic ethics. (shrink)

In today's global marketplace, the Philippines provide a unique example of an Asian culture with established economic ties to the West. In this study, Philippine and United States undergraduate business students responded to 13 vignettes describing questionable ethical actions in business situations. Results reveal significant differences between groups for 9 of the 13 vignettes. For 4 vignettes, Philippine participants were more disapproving of the actions, and for another 5, United States participants were more disapproving. The study suggests that cultural differences (...) continue and the implications of these differences should be considered in today's global economy. (shrink)

As medical technology becomes more sophisticate the ability to manipulate nature and manage disease forces the dilemma of when can becomes ought. Indeed, most bioethical discourse is framed in terms of balancing the values and interests and the benefits and burdens that inform principled decisions about how, when, and whether interventions should occur. Yet, despite advances in science and technology, one caregiver mandate remains as constant and compelling as it was for the earliest shaman—the relief of pain. Even when cure (...) is impossible, the physician's duty of care includes palliation. Moreover, the centrality of this obligation is both unquestioned and universal, transcending time and cultural boundaries.Although universally acknowledged, pain is a complex phenomenon for both the patient and the caregiver, influenced as much by personal values and cultural traditions as by physiological injury and disease. (shrink)

BackgroundThe aim of the present survey was to investigate newly discharged hospital patients’ opinions on secondary use of their hospital data and biospecimens within the context of health research in general and, more specifically, on genetic research, data sharing across borders and cooperation with the health industry.MethodsA paper questionnaire was sent to 1049 consecutive newly discharged hospital patients.ResultsThe vast majority of the respondents preferred to be informed or to receive no notification at all for secondary research on their health data (...) and biospecimens. The rest wanted to be asked for active consent. The same trend applied for the other aspects also. 81% of respondents were positive towards genetic research without active consent. 95% were positive towards cooperating with the health industry, and 90% were positive towards data sharing.ConclusionsThese results suggest that hospital patients generally are very positive to secondary research and support the concept of opting out rather than opting in. (shrink)

Jean Hampton argues that we can detect exploitation in personal relationships by thinking about what we would agree to were we to set aside the emotional benefits we receive from those relationships. Hampton calls her account "feminist contractarianism," but it has recently been critiqued as decidedly unfeminist, on the grounds that it is hostile to women's interests and women's values. Furthermore, Hampton's requirement that we imaginatively distance ourselves from our emotional connections to our loved ones--the key element in her contractarian (...) test--is simply ad hoc. In this essay, I will evaluate these objections and offer a new justification for Hampton's test. I conclude that feminist contractarianism is not only a useful tool for detecting exploitation in the family, it is also deserving of its feminist label. (shrink)

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)

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)

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)

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.

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)

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)

In this text we will focus on the interpretation of law, specifically on the question of how the meaning of legal texts is created and recreated through judicial interpretation of law. To be able to explain how this happens, we will use the philosophy of language, in particular the philosophy of the late Ludwig Wittgenstein, Wilfrid Sellars and Robert B. Brandom. In their view, language is not a tool that serves primarily and exclusively to describe a world that exists independently (...) of us and our attitudes, but through language we co-create the world we live in. Many of the things we perceive in the world around us are accessible to us and exist because of our language. (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].

"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)

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)

Many theorists writing on the aftermath of wrongdoing have been influenced by Trudy Govier’s emphasis on interpersonal relationships. But George Sher has recently challenged this talk of relationships. Read descriptively, he argues, claims about the interpersonal effects of wrongdoing are either exaggerated or false. Read normatively, relationships add nothing to more traditional moral theory. In this essay, I argue that Govier’s relational framework both avoids Sher’s dilemma and enables her to develop the notion of respect for persons in ways that (...) improve upon traditional Kantian discussions. (shrink)