Despite tremendous investment to promote gender equity, U.S. public accounting firms continue to be gendered organizations. Our archival study examines gender equity within the partnership of these large firms for a one-year period. We find female partners are clustered in lower prestige client types including investment funds, benefit plans, and single audits, rather than higher prestige public company clients. Second, we consider whether there is gender bias in prestige of client served by female partners who lead public company audits. In (...) these tests of those individuals who have already achieved the partnership and lead public company audits, we find no evidence of bias. This research contributes to the understanding of gender bias in U.S. public accounting firms and helps inform the societal narrative on where women continue to be marginalized even when they have achieved the highest levels in an organization. (shrink)

This empirical study examines corporate responses to activist shareholder groups filing social-policy shareholder resolutions. Using resource dependency theory as our conceptual framing, we identify some of the drivers of corporate responses to shareholder activists. This study departs from previous studies by including a fourth possible corporate response, engaging in dialogue. Dialogue, an alternative to shareholder resolutions filed by activists, is a process in which corporations and activist shareholder groups mutually agree to engage in ongoing negotiations to deal with social issues. (...) Based on a unique dataset of resolutions filed by member organizations of the Interfaith Center on Corporate Responsibility from 2002 to 2005 and the outcomes of these resolutions, our analysis finds that corporate managers are more likely to engage in dialogue with shareholder activists when the firm is larger, is more responsive to stakeholders, the CEO is the board chair, and the firm has a relatively lower percentage of institutional investors. (shrink)

Pharmaceutical companies routinely engage physicians, particularly those with prestigious academic credentials, to deliver educational talks to groups of physicians in the community to help market the company's brand-name drugs. These speakers receive substantial compensation to lecture at events sponsored by pharmaceutical companies, a practice that has garnered attention, controversy, and scrutiny in recent years from legislators, professional associations, researchers, and ethicists on the issue of whether it is appropriate for academic physicians to serve in a promotional role. These relationships have (...) become so contentious that three years ago the pharmaceutical industry trade association, the Pharmaceutical Research and Manufacturers of America, adopted voluntary guidelines stating that drug companies should stop giving doctors free pens, calendars, sports bags, or tickets to entertainment events. Further, numerous medical associations, such as the Association of American Medical Colleges, the American Board of Internal Medicine and the Institute on Medicine as a Profession, and government bodies such as the Institute of Medicine have recommended that medical schools and teaching hospitals prohibit or strongly discourage faculty from participating in so-called industry Speakers Bureaus — promotional events designed solely to market pharmaceutical products. (shrink)

Five‐ to 11‐year‐old U.S. children, from either a religious or secular background, judged whether story events could really happen. There were four different types of stories: magical stories violating ordinary causal regularities; religious stories also violating ordinary causal regularities but via a divine agent; unusual stories not violating ordinary causal regularities but with an improbable event; and realistic stories not violating ordinary causal regularities and with no improbable event. Overall, children were less likely to judge that religious and magical stories (...) could really happen than unusual and realistic stories although religious children were more likely than secular children to judge that religious stories could really happen. Irrespective of background, children frequently invoked causal regularities in justifying their judgments. Thus, in justifying their conclusion that a story could really happen, children often invoked a causal regularity, whereas in justifying their conclusion that a story could not really happen, they often pointed to the violation of causal regularity. Overall, the findings show that children appraise the likelihood of story events actually happening in light of their beliefs about causal regularities. A religious upbringing does not impact the frequency with which children invoke causal regularities in judging what can happen, even if it does impact the type of causal factors that children endorse. (shrink)

Parents in Iran, China and the United States were asked 1) about their potential influence on their children’s religious and scientific views and 2) to consider a situation in which their children expressed dissent. Iranian and US parents endorsed their influence on the children’s beliefs in the two domains. By contrast, Chinese parents claimed more influence in the domain of science than religion. Most parents spoke of influencing their children via Parent-only mechanisms in each domain, although US parents did spontaneously (...) note Multiple sources for the transmission of religious views. Parents proposed a similar stance towards children’s dissenting religious and scientific views. Chinese and US parents were more likely to express Supportive approaches and Iranian parents were more likely to express a Directive approach by comparison. The present research informs our understanding of the cultural transmission of views about science and religion. (shrink)

Graphical Abstract2013 marks the 50th annual Drew festival in Uto City, Japan, celebrating the work of University of Manchester botanist, Dr. Kathleen Drew-Baker. Her insight into the reproductive biology of algae was the key to efficient farming of the seaweed “nori” which is a familiar component of Japanese food.

The same research proposal was submitted to 24 district health authority (DHA) research ethics committees in different parts of the country. The objective was to obtain permission for a multi-centre research project. The study of neonatal care in different types of unit (regional, subregional and district), required that four health authorities were approached in each of six widely separated health regions in England. Data were collected and compared concerning aspects of processing, including application forms, information required, timing and decision-making. The (...) key finding was that ethics committees received and processed the applications variably, reflecting individual factors and local problems. To improve consensus and facilitate multicentre studies, standard forms and instructions are suggested and the establishment of a national committee or advisory group advocated. (shrink)

This volume of essays examines the problem of mind, looking at how the problem has appeared to neuroscientists from classical antiquity through to contemporary times. Beginning with a look at ventricular neuropsychology in antiquity, this book goes on to look at Spinozan ideas on the links between mind and body, Thomas Willis and the foundation of Neurology, Hooke’s mechanical model of the mind and Joseph Priestley’s approach to the mind-body problem. The volume offers a chapter on the 19th century Ottoman (...) perspective on western thinking. Further chapters trace the work of nineteenth century scholars including George Henry Lewes, Herbert Spencer and Emil du Bois-Reymond. The book covers significant work from the twentieth century, including an examination of Alfred North Whitehead and the history of consciousness, and particular attention is given to the development of quantum consciousness. Chapters on slavery and the self and the development of an understanding of Dualism bring this examination up to date on the latest 21st century work in the field. At the heart of this book is the matter of how we define the problem of consciousness itself: has there been any progress in our understanding of the working of mind and brain? This work at the interface between science and the humanities will appeal to experts from across many fields who wish to develop their understanding of the problem of consciousness, including scholars of Neuroscience, Behavioural Science and the History of Science. (shrink)

This workshop was organized to explain the GLOBE database to IABS members and elicit interest in embarking upon a major study of national similarities anddifferences in corporate responsibility practices.

While the literature on corporate social responsibility suggests that its form and content differ at least somewhat from country to country, it has not begun to address whether CSR practices converge or diverge over time as countries benefit from higher levels of economic development, or whether these practices relate to specific cultural values and institutional structures. This paper proposes an initial conceptual model and propositions to begin to assess whether and how the different levels of economic development, cultural values, and (...) institutional structures influence CSR behaviors. Mediating variables related to industry sector and executive moral development are also included in the model. The paper begins to lay the groundwork for empirical country and regional studies that cancontribute to a greater understanding of the factors that influence CSR behaviors. (shrink)

Critics have challenged agricultural scientists to address concerns for environmental quality, farm size and structure, international justice, and the health and welfare of consumers and farm labor in research planning. The goal of this research was to determine what is and what could be done to consider value-laden knowledge relevant to these concerns in research planning. Descriptions of a state agricultural experiment station and of a hierarchy of inquiry that included applied systems analysis and reductionist approaches to science revealed the (...) goal-seeking and expert-centered nature of agricultural research. Value-laden and value-free knowledge of agricultural scientists and administrators were heavily represented in broad research goals such as increased productivity and efficiency. In addition, these goals were not evaluated at the levels of inquiry typically practiced by agricultural scientists. A soft systems methodology provided a more holistic level of inquiry that could facilitate consideration of value-laden and value-free knowledge of world views more diverse than those of agricultural scientists and administrators. Scientists could function as co-learners with other participants to identify issues and to conceptualize systems that are relevant to improving research planning. Moreover, researching the practice of soft systems offers opportunities for exploring systems ideas and holistic value theory in relation to agricultural research. (shrink)

While collaboration has always played an important role in many cases of discovery and creation, recent developments such as the web facilitate and encourage collaboration at scales never seen before, even in areas such as mathematics, where contributions by single individuals have historically been the norm. This new scenario poses a challenge at the theoretical level, as it brings out the importance of various issues which, as of yet, have not been sufficiently central to the study of problem-solving, discovery, and (...) creativity. We analyze the case of collective and web-based proof events in mathematics, which share their temporal and social nature with every case of collective problem-solving. We propose that some ideas from cognitive architectures, in particular, the notion of codelet—understood as an agent engaged in one of a multitude of available tasks—can illuminate our understanding of collective problem-solving and act as a natural bridge from some of the theoretical aspects of collective, web-based discovery to the practical concern of designing cognitively inspired systems to support collective problem-solving. We use the Pythagorean Theorem and its many proofs as a case study to illustrate our approach. (shrink)

Ketamine, a dissociative anesthetic commonly used by US physicians, has recently been shown to be a powerful anti-depressant and is also capable of eliciting transpersonal experiences that can be transformative. Although currently approved in the US only for use as an anesthetic, physicians there can legally prescribe it off-label to treat various psychological/ psychiatric problems and it has been used for these non-anesthetic purposes in Argentina, Iran, Mexico, Russia, and the UK, as well as in the US. The literature on (...) using ketamine psychotherapeutically is reviewed and two case studies using ketamine-enhanced psychotherapy for treating death anxiety in terminally-ill people are reported. The potential importance of beginning formal research on using KEP during end-of-life for those suffering death anxiety is emphasized. (shrink)

We present a computational model of dialectical argumentation that could serve as a basis for legal reasoning. The legal domain is an instance of a domain in which knowledge is incomplete, uncertain, and inconsistent. Argumentation is well suited for reasoning in such weak theory domains. We model argument both as information structure, i.e., argument units connecting claims with supporting data, and as dialectical process, i.e., an alternating series of moves by opposing sides. Our model includes burden of proof as a (...) key element, indicating what level of support must be achieved by one side to win the argument. Burden of proof acts as move filter, turntaking mechanism, and termination criterion, eventually determining the winner of an argument. Our model has been implemented in a computer program. We demonstrate the model by considering program output for two examples previously discussed in the artificial intelligence and legal reasoning literature. (shrink)

In two studies, 5- and 6-year-old children were questioned about the status of the protagonist embedded in three different types of stories. In realistic stories that only included ordinary events, all children, irrespective of family background and schooling, claimed that the protagonist was a real person. In religious stories that included ordinarily impossible events brought about by divine intervention, claims about the status of the protagonist varied sharply with exposure to religion. Children who went to church or were enrolled in (...) a parochial school, or both, judged the protagonist in religious stories to be a real person, whereas secular children with no such exposure to religion judged the protagonist in religious stories to be fictional. Children's upbringing was also related to their judgment about the protagonist in fantastical stories that included ordinarily impossible events whether brought about by magic or without reference to magic . Secular children were more likely than religious children to judge the protagonist in such fantastical stories to be fictional. The results suggest that exposure to religious ideas has a powerful impact on children's differentiation between reality and fiction, not just for religious stories but also for fantastical stories. (shrink)

In this paper l examine the extent to which Locke’s reIigious and poIiticaI ideoIogy might be considered to exempIify values which have Ied to environmentaI deterioration. In the Two Treatises of Governlnent, Locke appears to hold a view of dominion which compromises humanitarian principles for economic gain. He often asserts that man has a right to accumulate property and to use land and animals for comfort and convenience. This right issues from God’s decree that men subdue the Earth and have (...) dominion over every living thing. Although abuse of the environment appears to be justified in Locke’s political works, I argue that there are many passages in this work that cast doubt on such an interpretation. Further, the view of dominion adopted in Locke's educational work is one of responsible stewardship. On the whole, his view stresses man’s duties and obligation towards all creation. (shrink)

If someone commits the mereological fallacy, then he ascribes psychological predicates to parts of an animal that apply only to the (behaving) animal as a whole. This incoherence is not strictly speaking a fallacy, i.e. an invalid argument, since it is not an argument but an illicit predication. However, it leads to invalid inferences and arguments, and so can loosely be called a fallacy. However, discussions of this particular illicit predication, the mereological fallacy, show that it is often misunderstood. Many (...) misunderstandings concern the use of this illicit predication in the course of discussions of understanding the mind/body problem. Our aim here is to provide an accessible overview through discussing common misconceptions of the fallacy. We also discuss how conceptual investigations of the relation between living organisms and their parts fit within the framework of modern evolutionary theory, i.e. inclusive fitness theory. (shrink)

COVID-19 is a highly contagious infection with no proven treatment. Approximately 2.5% of patients need mechanical ventilation while their body fights the infection.1 Once COVID-19 patients reach the point of critical illness where ventilation is necessary, they tend to deteriorate quickly. During the pandemic, patients with other conditions may also present at the hospital needing emergency ventilation. But ventilation of a COVID-19 patient can last for 2–3 weeks. Accordingly, if all ventilators are in use, there will not be time for (...) patients to ‘queue up’ to wait for those who arrived earlier to recover. Those who need a ventilator will die if they do not receive access to one quickly. Many nations now face the prospect that they failed to prepare appropriately for this foreseen risk of pandemic (another issue worthy of legal analysis) and that their populations will need far more ventilators than the health service can supply. For many weeks, the UK has been anticipating a surge of COVID-19 infections that could leave patients queuing in hospitals for ICU care. Luckily, social distancing has ‘flattened the curve’ and this problem might not arise. There is still a degree of risk, however, and other countries will not be so lucky. At some point, during this pandemic or the next, all countries will need to answer hard questions about whether and when scarce ICU resources (such as ventilators, beds and staff) should be either withheld or withdrawn from certain groups of patients solely for the purpose of providing them to others. Attempts to answer these questions can be found in a wide range of ICU triage protocols and ethical guidance documents, many of which embrace the foundational principle of ‘save the most lives’. Unfortunately, this worthwhile goal has generated many suggestions that could violate the law. This article identifies …. (shrink)