Research has shown that men and women are similar in their capabilities and management competence; however, there appears to be a glass ceiling which poses invisible barriers to their promotion to management positions. One explanation for the existence of these barriers lies in stereotyped, biased attitudes toward women in executive positions. This study supports earlier findings that attitudes of men toward women in executive positions are generally negative, while the attitudes of women are generally positive. Additionally, we found that an (...) individual's level of cognitive moral development correlates significantly with attitudes toward women executives. Limitations of the present study and implications for ethics and diversity training in organizations are discussed. (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.

We considered the question of how corporate social responsibility differs between Canada and the U.S. Prior research has identified that national institutional differences exist between the two countries [Freeman and Hasnaoui, J Business Ethics 100:419–443, 2011], which may be associated with variations in their respective CSR practices. Matten and Moon [Acad Manag Rev 33:404–424, 2008] suggested that cross-national differences in firms’ CSR are depicted by an implicit–explicit conceptual framework: explicit CSR practices are deliberate and more strategic than implicit CSR practices. (...) We compared Canada and U.S. CSR and examined how CSR strategic alliances, CSR reporting, and CSR performance in the two countries correspond to implicit versus explicit CSR practices, which we link to stakeholder and signaling perspectives. We relied upon a new database, the Sustainalytics Global Platform, and we found a positive association exists between CSR strategic alliances and the number of years that firms have issued standalone CSR reports in both countries. Moreover, we found that CSR scores mediated this association in the U.S., as U.S. firms with high CSR scores typically engage in more CSR strategic alliances. In Canada, we did not find this mediating effect. Our findings suggest that U.S. firms engage in signaling activities that are more strategic and explicit than their Canadian counterparts. This paper closes with implications for practice and theory. (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)

. This paper examines the association between long-term compensation and corporate social responsibility for 90 publicly traded Canadian firms. Social responsibility is considered to include concerns for social factors and the environment, 564-578; Kane, E. J., 341-359). Long-term compensation attempts to focus executives efforts on optimizing the longer term, which should direct their attention to factors traditionally associated with socially responsible executives. As hypothesized, we found a significant relationship between the long-term compensation and total CSR weakness as well as the (...) product/environmental weakness dimension of CSR. In addition, we found a marginally significant relationship between long-term compensation and total corporate responsibility. Our findings are that executives long-term compensation is associated with a firms environmental actions, and that firms that utilize long-term compensation are more likely to mitigate product/environment weaknesses than those that do not. Implications for practice and research are discussed. (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.

In this study, we consider the association between ethical conflict and adverse outcomes, including employee stress, (lack of) organizational commitment, absenteeism, and turnover intention. Our findings show that ethical conflict is associated with adverse outcomes. Our results identify the importance of ethical conflict for organizations and the benefit for organizations to address and mitigate ethical conflict. In addition, our research contributes to the person–organization and turnover literature by extending the person-fit framework to the ethical domain and by suggesting that ethical (...) conflict can be useful in predicting turnover. The findings of our study reinforce the need to minimize ethical conflict in the workplace due to the organizational costs associated with ethical conflict. (shrink)

This paper compares the moral reasoning of 363 auditors from Canada and the United States. We investigate whether national institutional context is associated with differences in auditors'' moral reasoning by examining three components of auditors'' moral decision process: (1) moral development, which describes cognitive moral capability, (2) prescriptive reasoning of how a realistic accounting dilemma ought to be resolved and, (3) deliberative reasoning of how a realistic accounting dilemma will be resolved. Not surprisingly, it appears that institutional factors are more (...) likely to be associated with auditors'' deliberative reasoning than their prescriptive reasoning in both countries. Additionally, our findings suggest that the national institutional context found in the United States, which has a tougher regulatory and more litigious environment, appears to better encourage auditors to deliberate according to what they perceive is "the ideal" judgment as compared to the Canadian context. We then discuss the implications of these findings for regulators and for ethics research. (shrink)

This study introduces Moscovici’s (1976, 1985) model of social influence to the accounting research domain, and uses an experimentto assess whether his theory explains how different types of discussion affects consensus in auditors’ ethical reasoning. Moscovici’s theory proposes three modalities of influence to describe how consensus is achieved following discussion: conformity, innovation, and normalization. Conformity describes the situation where individuals in the minority (e.g., auditors that do not accept the dominant view) accede to the majority (e.g., auditors that hold the (...) dominant view) as a result of group discussion. Innovation describes the situation where individuals in the majority accede to the minority. Normalization describes the situation where there is reciprocal influence.We find that conformity occurs when auditors are asked to prescriptively discuss what ideally “should” be the resolution to an ethicaldilemma. Normalization occurs when auditors are asked to deliberatively discuss what realistically would be the resolution to an ethical dilemma. The results of this study suggest that prescriptive discussion of an ethical dilemma encourages auditor groups to strive to find the best response to a moral dilemma if it is represented by the majority view. In contrast, deliberative discussion of an ethical dilemma may encourage the elimination of multiple viewpoints. The results of this study have important implications for understanding the social influence process that affects auditors’ ethical reasoning. (shrink)

Ethics training has undergone dramatic changes in the past decade. Global business growth and increased technological change have played a role in the increasing sophistication and development of ethics programs and communication devices. These training initiatives are based on organizational ethical decision making theories and empirical research indicating the benefits of training in developing an ethical organizational culture. In this article, we discuss the issues important in developing effective ethics training, examine the goals and methods currently used in training, introduce (...) an ethics training behavioral simulation, and discuss its implementation and evaluation. (shrink)

While the influence of emotion on individuals'' ethical decisions has been identified by numerous researchers, little is known about how emotions influence individuals'' ethical decision process. Thus, it is not clear whether different emotions promote and/or discourage ethical decision-making in the workplace. To address this gap, this paper develops a model that illustrates how emotion affects the components of individuals'' ethical decision-making process. The model is developed by integrating research findings that consider the two dimensions of emotion, arousal and feeling (...) state, into an applied cognitive-developmental perspective on the process of ethical decision-making. The model demonstrates that certain emotional states influence the individual''s propensity to identify ethical dilemmas, facilitate the formation of the individual''s prescriptive judgments at sophisticated levels of moral development, lead to ethical decision choices that are consistent with the individual''s prescriptive judgements, and promote the individual''s compliance with his or her ethical decision choices. In particular, the model suggests that individuals experiencing arousal and positive affect resolve ethical dilemmas in a manner consistent with more sophisticated cognitive moral structures. Implications for theory and practice are discussed. (shrink)

We explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives (e.g., Johnson, R. and D. Greening: 1999, Academy of Management Journal 42(5), 564-578; Kane, E. J.: 2002, Journal of Banking and Finance 26, 1919-1933.). We examine the association between executive compensation and corporate social responsibility (CSR) for 77 Canadian firms using three key components of executives' compensation structure: salary, bonus, and stock options. Similar to prior research (McGuire, J., (...) S. Dow and K. Argheyd: 2003, Journal of Business Ethics 45(4), 341-359), we measure three different aspects of CSR, which include Total CSR as well as CSR Strengths and CSR Weaknesses. CSR Strengths and CSR Weaknesses capture the positive and negative aspects of CSR, respectively. We find significant positive relationships between: (1) Salary and CSR Weaknesses, (2) Bonus and CSR Strengths, (3) Stock Options and Total CSR; and (4) Stock Options and CSR Strengths. Our findings suggest the importance of the structure of executive compensation in encouraging socially responsible actions, particularly for larger Canadian firms. This in turn suggests that executive compensation can be an effective tool in aligning executives' welfare with that of the "common good", which results in more socially responsible firms (Bebchuk, L., J. Fried and D. Walker: 2002, The University of Chicago Law Review 69, 751-846; Zalewski, D.: 2003, Journal of Economic Issues 37(2), 503-509). In addition, our findings suggest the importance of institutional context in influencing the association between executive compensation and CSR. Further implications for practice and research are discussed. (shrink)

In this paper, we develop a typology of auditors’ virtues through in-depth interviews with nine exemplars of the audit community.We compare this typology with prescribed auditors’ virtues as represented in the applicable Code of Professional Conduct. Ourcomparison shows that the Code places a primary emphasis on mandatory virtues including the virtues of “independent,” “objective,”and “principled.” While the non-mandatory virtues, which involve “going beyond the minimum” and “putting the public interest foremost,” were identified by our exemplars as essential to the auditor’s (...) role, they received little or no emphasis in the Rules of Professional Conduct. We find this particularly alarming, given that the exemplars interviewed for this study viewed these virtues are essential to the auditors’ role. If the audit profession wishes to uphold public confidence by encouraging the possession of non-mandatory auditors’ virtues, our research suggests that non-mandatory auditors’ virtues should be explicitly described and included in rules of professional conduct. (shrink)

This study examined the association of nurses’ ethical conflict with hospitals with organizational commitment, stress, turnover intention, absence and turnover. Participants were 410 nurses working at four different Canadian hospitals. A longitudinal design was used where nurses completed a questionnaire to capture ethical conflict, stress and organizational commitment, and one year later, measures of turnover intention, absence and actual turnover were obtained for the same sample. We found three aspects of nurses’ ethical conflict with hospitals: patient care values, value of (...) nurses, and staffing policy values. Our findings showed that all three aspects of nurses’ ethical conflict are associated with stress and patient care values is associated with actual turnover. We also found that staffing policy values is predictive of turnover intention, and that patient care values is predictive of absenteeism. Thus, our findings show the multidimensionality of nurses’ ethical conflict with hospitals. Further implications of our findings for practice and theory are discussed. (shrink)

Hospitals in many countries have had clinical ethics committees for over 20 years. Despite this, there has been little research to evaluate these committees and growing evidence that they are underutilized. To address this gap, we investigated the question ‘What are the barriers and facilitators nurses and physicians perceive in consulting their hospital ethics committee?’ Thirty-four nurses, 10 nurse managers and 31 physicians working at four Canadian hospitals were interviewed using a semi-structured interview guide as part of a larger investigation. (...) We used content analysis of the interview data related to barriers and facilitators to use of hospital ethics committees to identify nine categories of barriers and nine categories of facilitators. These categories as well as their subcategories are discussed and those specific to nurses or physicians are identified. The need to increase health professionals' use of clinical ethics committees through reducing barriers and maximizing facilitators is discussed. (shrink)

Nurses and physicians may experience ethical conflict when there is a difference between their own values, their professional values or the values of their organization. The distribution of limited health care resources can be a major source of ethical conflict. Relatively few studies have examined nurses' and physicians' ethical conflict with organizations. This study examined the research question ‘What are the organizational ethical conflicts that hospital nurses and physicians experience in their practice?’ We interviewed 34 registered nurses, 10 nurse managers, (...) and 31 physicians as part of a larger study, and asked them to describe their ethical conflicts with organizations. Through content analysis, we identified themes of nurses' and physicians' ethical conflict with organizations and compared the themes for nurses with those for physicians. (shrink)

Much of the literature on clinical ethical conflict has been specific to a specialty area or a particular patient group, as well as to a single profession. This study identifies themes of hospital nurses’ and physicians’ clinical ethical conflicts that cut across the spectrum of clinical specialty areas, and compares the themes identified by nurses with those identified by physicians. We interviewed 34 clinical nurses, 10 nurse managers and 31 physicians working at four different Canadian hospitals as part of a (...) larger study on clinical ethics committees and nurses’ and physicians’ use of these committees. We describe nine themes of clinical ethical conflict that were common to both hospital nurses and physicians, and three themes that were specific to physicians. Following this, we suggest reasons for differences in nurses’ and physicians’ ethical conflicts and discuss implications for practice and research. (shrink)

Prior research shows taxpayers’ perceptions of fairness leads to greater cooperation and compliance with tax authorities. Yet our understanding of tax fairness has been hampered by its general reliance upon models and measures of fairness developed by organizational fairness research, even though fairness is a perception subject to contextual influences. Accordingly, we attempt to gain insight into the influence of contextual factors on fairness through the development of a theoretically based and empirically derived model of tax fairness, grounded in organizational (...) literature, but empirically tested in the tax context. Our analysis shows the extent to which items and dimensions found in the organizational fairness literature reflect taxpayers’ perceptions of tax fairness. Most importantly, our findings contribute to fairness research by identifying the role of relevant comparison groups in affecting perceptions of fairness, and thereby extends our understanding of the role of context in affecting fairness perceptions. Furthermore, by identifying the dimensions and items incorporated in perceptions of tax fairness, our study provides a foundation for tax researchers and policy makers to determine how best to promote voluntary taxpayers’ compliance and in so doing, mitigate tax avoidance and tax evasion. (shrink)

After years of debate over the importance of ethical conduct in organizations, the federal government has decided to institutionalize ethics as a buffer to prevent legal violations in organizations. The key requirements of the Federal Sentencing Guidelines (FSG) are outlined, and suggested actions managers should adopt to improve ethical compliance are presented. An effective compliance program is more a process and commitment than a specific blueprint for conduct. The organization has the responsibility to create an organizational climate to reduce misconduct. (...) The adoption of a FSG compliance program has the potential to substantially lessen organizational penalties if there is due diligence to prevent misconduct. Federal courts determine the effectiveness of an FSG program after a violation occurs. (shrink)

Since taking office, the President of the United States has consistently refused to make his tax returns available for public scrutiny. In so doing, he has broken with presidential tradition and kept people guessing about what his tax returns would show if they were disclosed. Interestingly enough, in the absence of concrete knowledge about the President’s tax circumstances, some taxpayers perceive that he did not pay his fair share and others perceive that he did. This situation presents an opportunity for (...) us to consider how vertical equity perceptions about the President’s fair share of taxes, and identification with the President via voting behavior, are jointly associated with taxpayers’ compliance. Using insights from equity theory as reported in Adams Advances in experimental social psychology, Academic Press, New York, 1965) and social learning theory as reported in Bandura, we anticipate and find that those taxpayers who perceive that the President did not pay his fair share of taxes and who most closely socially identify with him have the lowest tax compliance. We use a survey of 600 American taxpayers to capture their perceptions of vertical equity, voting behavior, and tax compliance intentions. Our results may reflect that taxpayers who identify with the President will tend to model his tax-related actions, or may also indicate that some taxpayers vote for a president whose actions are similar to their own. Insights and implications for ethics and tax researchers and tax policy makers are discussed. (shrink)

Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g., Duska, R.: 2005, Journal of Business Ethics 57, 17–29; Staubus, G.: 2005, Journal of Business Ethics 57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis is grounded in Akerlof’s (1970, Quarterly Journal of (...) Economics August, 488–500) Theory of the Market for Lemons and we characterize the market for audit reports as a market for lemons. Consistent with Akerlof’s model, we consider the appropriateness of the countervailing mechanisms that existed at the time of Andersen’s demise that appeared to have effectively failed in counteracting Andersen’s ethical shortcomings. Finally, we assess the appropriateness of the remedies proposed by the Sarbanes–Oxley Act of 2002 (SOA) to ensure that similar ethical lapses will not occur in the future. Our analysis indicates that the SOA regulatory reforms should counteract some of the necessary conditions of the Lemons Model, and thereby mitigate the likelihood of audit failures. However, we contend that the effectiveness of the SOA critically depends upon the focus and attention of the␣Public Companies Accounting Oversight Board (PCAOB) towards assessing the ethical climates of public accounting firms. Assessments by the PCAOB of public accounting firm’s ethical climate are needed to sufficiently ensure that public accounting firms effectively promote and maintain audit quality in situations where unconscious bias or economic incentives may erode the public accounting firm’s independence. (shrink)

The pandemic has altered accounting education with the widespread adoption of remote evaluation platforms. We apply the lens of the fraud triangle to consider how the adoption of remote evaluation influences accounting students’ ethical values by measuring the incidence of cheating behavior as well as capturing their perceptions of their opportunity to cheat and their rationalization of cheating behavior. Consistent with prior research, our results show that cheating is higher in the online environment compared to remote evaluation, although the use (...) of proctoring software in online evaluation appears to mitigate but not eliminate students’ the unethical behavior. However, cheating was not reduced when students attest to an honor code during the beginning of an exam. Nonetheless, we find that the use of both proctoring software and honor codes reduces students’ perceptions of opportunity and rationalization of cheating behavior. It follows that the remote evaluation environment may unintentionally be negatively influencing the ethicality of students and future accounting professionals by promoting cheating behavior and, by so doing, negatively influencing the development of unethical values of accounting students and future accounting professionals. Educators should consider the use of appropriate educational interventions to reduce the incidence and opportunities for unethical behavior and, by so doing, help promote the development of ethical values in future accounting professionals. Further implications for teaching and the accounting profession are discussed. (shrink)

A multiple-case study of four hospital ethics committees in Canada was conducted and data collected included interviews with key informants, observation of committee meetings and ethics-related hospital documents, such as policies and committee minutes. We compared the hospital committees in terms of their structure, functioning and perceptions of key informants and found variation in the dimensions of empowerment, organizational culture of ethics, breadth of ethics mandate, achievements, dynamism, and expertise.

Contemporary defenders of autonomy and traditional defenders of authority generally assume that they have so little in common as to make it hopeless to attempt a dialogue on the defensibility of epistemic, moral, or religious authority. In this paper I argue that they are mistaken. Under the assumption that the ultimate authority over the self is the self, I defend authority in the realm of belief on the same grounds as Joseph Raz uses in his well-known defense of political authority (...) in the tradition of political liberalism. The acceptance of authority over certain beliefs extends to moral and religious beliefs and is not only consistent with autonomy, but is entailed by rational self-governance. (shrink)

According to the paradigm of adaptive rationality, successful inference and prediction methods tend to be local and frugal. As a complement to work within this paradigm, we investigate the problem of selecting an optimal combination of prediction methods from a given toolbox of such local methods, in the context of changing environments. These selection methods are called meta-inductive strategies, if they are based on the success-records of the toolbox-methods. No absolutely optimal MI strategy exists—a fact that we call the “revenge (...) of ecological rationality”. Nevertheless one can show that a certain MI strategy exists, called “AW”, which is universally long-run optimal, with provably small short-run losses, in comparison to any set of prediction methods that it can use as input. We call this property universal access-optimality. Local and short-run improvements over AW are possible, but only at the cost of forfeiting universal access-optimality. The last part of the paper includes an empirical study of MI strategies in application to an 8-year-long data set from the Monash University Footy Tipping Competition. (shrink)

The distinction between a type and its tokens is a useful metaphysical distinction. In §1 it is explained what it is, and what it is not. Its importance and wide applicability in linguistics, philosophy, science and everyday life are briefly surveyed in §2. Whether types are universals is discussed in §3. §4 discusses some other suggestions for what types are, both generally and specifically. Is a type the sets of its tokens? What exactly is a word, a symphony, a species? (...) §5 asks what a token is. §6 considers the relation between types and their tokens. Do the type and all its tokens share the same properties? Must all the tokens be alike in some or all respects? §7 explains some problems for the view that types exist, and some problems for the view that they don't. §8 elucidates a distinction often confused with the type-token distinction, that between a type (or token) and an occurrence of it. It also discusses some problems that occurrences might be thought to give rise to, and one way to resolve them. (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.

Every day, in many situations, we use expressions which seem only vaguely to provide us with information. The weather forecaster tells us that "some showers are likely in Northern regions during the night", a statement which is vague with respect to number of showers, location, and time. Yet such messages are informative, and often it is not possible for the producer of the message to be more precise. A tutor tells his students that "only a few students fail their exams (...) outright". This does not give a precise incidence. Yet it might be equally misleading to do so. For example, to say that 12% failed outright last year says nothing about other years, while to say an average of 8% over the last five years says nothing about variability. We argue that a precise, numerical statement can be sometimes more misleading in reality than a vague statement. Many researchers in psychology have attempted to capture the meaning of quantities by relating them to scales of quantity. The book explores this idea in detail and shows with original studies how these expressions also serve to control attention and to convey information about the expectations held by those involved in the communication. The book works towards a psychological theory of the meaning of quantifiers and similarly vague terms. New links are drawn between formal theories of quantification and psychological experimentation. (shrink)

Background: While sustainability is a key concept in many different domains today, it has not yet been sufficiently emphasized in the healthcare sector. Earlier research shows that ethical values and evidence-based care models create sustainability in care practice. Objective: The aim of this study was to gain further understanding of the ethical values central to the realization of sustainability in care and to create an ethical practice model whereby these basic values can be made perceptible and active in care practice. (...) Research design: Part of the ongoing “Ethical Sustainable Caring Cultures” research project, a hermeneutical application research design was employed in this study. Participants: Dialogues were used, where scientific researchers and co-researchers were given the opportunity to reflect on ethical values in relation to sustainability in care. Findings: An ethical practice model with ethos as its core was created from the results of the dialogues. In the model, ethos is encircled by the ethical values central to sustainability: dignity, responsibility, respect, invitation, and vows. Discussion: The model can be used as a starting point for ethical conversations that support carers’ reflections on the ethical issues seen in day-to-day care work and the work community, allowing ethical values to become visible throughout the entire care culture. Conclusion: It is intended as a tool whereby carers can more deeply understand an organization’s common basic values and what they entail in regard to sustainability in care. (shrink)

Agents typically revise their beliefs when confronted with evidence that contradicts those beliefs, selecting from a number of possible revisions sufficient to reestablish consistency. In cases where an individual’s beliefs concern spatial relations, belief revision has been fruitfully treated as a decision about which features of an initially constructed spatial mental model to modify. A normative claim about belief revision maintains that agents should prefer minimal belief revisions. Yet recent studies have rebutted the preceding claim, where minimality is understood to (...) consist in modifying the position of the fewest objects, showing instead that reasoners prefer revisions that modify the position of an object x while retaining the position of an object y, when the agent’s new evidence is a relational statement of the form ‘xRy’. We here present cases where the preceding effect is reduced, and show an effect of minimality as measured by the number of initial premises preserved. (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)

Examines the women's movement, discusses feminist theories, and considers the writings of Locke and Marx concerning the separation of family and state.

Peirce illustrated the type-token distinction by means of the definite article: there is only one word type “the,” but there are likely to be about twenty tokens of it on this page. Not all tokens are inscriptions; some are sounds, whispered or shouted, and some are smoke signals. The type “the” is neither written ink nor spoken sound; it is an abstract object. Or consider the Grizzly Bear, Ursus arctos horribilis. At one time its U.S. range was most of the (...) area west of the Missouri River and it numbered 10,000 in California alone. Today it numbers less than 1,000. Of course no particular bear numbers 1,000 and no particular bear ever had a range comprising most of the area west of the Missouri. It is a type of bear, a species of bear, that has both properties.We are all familiar with this way of talking about types of things. But—aside from being universals—what are types? What makes a token of one type rather than another? How do we know it is a token of that type? Do some types fail to have tokens? What, if anything, do all and only tokens of a particular type have in common other than being tokens of that type? The first half of the paper answers the last question (“Nothing beyond being a token of the type”). The second half contains sketches of answers to the other questions. (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 December 1990, an empirical study assessing hospital ethics committee (HEC) success was completed. Success was measured in terms of the number of interventions undertaken by the committees in four functional areas: education, guidelines development, prospective and retrospective case review. Some commonly quoted success determinants, such as multidisciplinarity, physician chairpersons, and a high institutional status of the chairperson were found not to foster success; the latter two, actually decreased committee success.

This article describes the work of negotiating and reinterpreting "standard" protocols and criteria at the level of local practice, using the example of the procurement of human cadaver organs for transplantation. The tension between efforts to starulardize and globalize biomedical science, on the one hand, and fitting these efforts into everyday practices and understandings of practitioners, on the other, results in new constructions of medical knowledge about bodies and persons.

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)