This study adapts the theory of reasoned action (Ajzen and Fishbein, 1980) to the behavior of fraudulent reporting on financial statements so as to examine the effects of moral reasoning and self-monitoring on intention to report fraudulently, using structural equation modeling. The paper seeks to investigate two of the red flags for financial statement fraud identified in Loebbecke et al.'s (1989) paper: client management displays a significant lack of moral fiber and client personnel exhibit strong personality anomalies. As expected, high (...) moral reasoners are more influenced than low moral reasoners by their own attitude towards the behavior. Contrary to prior research, low self-monitors are found to be more influenced than high self-monitors by subjective norms. Future research is recommended to investigate the counter-intuitive results for self-monitors, to consider the implications of group decision making as regards the promulgation of fraudulent financial statements, and to examine additional red flags for financial statement fraud. (shrink)

The facts are dismal. One out of five inhabitants of the earth lives in absolute poverty, while one out of seven is afflicted by hunger. Extreme poverty exists alongside extreme abundance. Empirical evidence points not to scarcity but to poor politics as the primary cause. The urgency of the situation as well as the intertwined nature of human misery and politics would lead one to expect global justice to be a major component of any respectable study of world affairs. Quite (...) to the contrary, theories of world politics are generally silent on these issues. The poor and the oppressed remain invisible, even in accounts of our brand new 'global village'. ;This dissertation aims to rectify the normative deficit of international theory by analyzing closely John Rawls's latest book: The Law of Peoples . Rawls takes on the challenge raised by global inequality and develops a theory of global justice that places moral judgment and action at the heart of world politics. The substance of this theory is filled out by using the famous original position, with its veil of ignorance, this time to generate global principles that regulate relations among peoples. The result is reassuring: human misery requires a response wherever it is experienced. In nonideal theory, the Law of Peoples necessitates global engagement for the eradication of the great evils that have historically followed from political injustice. ;In stark contrast to this global activism, Rawls defends nonintervention and rejects redistribution in ideal theory. This has provoked a heated debate in political philosophy, leading to cosmopolitan criticism of the Rawlsian enterprise. In light of such cosmopolitan objections, I assess the contributions and limitations of the Rawlsian project for global justice. I argue that the fundamental ideas of Rawls's broader thought necessitate the endorsement of Rawls's procedure, while at the same time requiring the revision of the substantive principles of the Law of Peoples. Thus reaching cosmopolitan conclusions without cosmopolitan premises, I claim that my reformulated Law of Peoples is more Rawlsian in spirit than the versions offered by either Rawls himself or his cosmopolitan critics. (shrink)

In our post-9/11 environment, our sense of relative security and stability as privileged subjects living in the heart of Empire has been profoundly shaken. Hollander explores the forces that have brought us to this critical juncture, analyzing the role played by the neoliberal economic paradigm and conservative political agenda that emerged in the West over the past four decades with devastating consequences for the hemisphere's citizens. Narrative testimonies of progressive U.S. and Latin American psychoanalysts illuminate the psychological meanings of living (...) under authoritarian political conditions and show how a psychoanalysis "beyond the couch" contributes to social struggles on behalf of human rights and redistributive justice. By interrogating themes related to the mutual effects of social power and ideology, large group dynamics and unconscious fantasies, affects and defenses, Hollander encourages reflections about our experience as social/psychological subjects. (shrink)

In this presidential address, the author argues that being disabled is being a “misfit,” and that being a philosopher is often considered to be something like a disability, rendering philosophy, and philosophers, misfits as well. But not all disabilities are negative, and there are even cases in which disability can be something for which the disabled person and others can be grateful. Comparing her own physical disability that renders her a “misfit” to philosophy as a misfit discipline, the author argues (...) that there is a connection between gratitude as a virtue, disability, and philosophy as an academic discipline and as a way of life. (shrink)

Scientific data supporting rational arguments for human-made causes of climate and environmental changes might be persuasive in some contexts. Law, policy, activism and The Earth Charter similarly appear insufficient to change attitudes and behaviours. Even biblical and theological arguments fail to move some Christians beyond apathy and climate denial. Decades of ecological theology and calls for ecological conversion suggest that appeals to reason and facts are limited without an affective epistemology that join knowledge and experience to produce worldview transformation through (...) emotions, such as awe.Contribution: Departing from appeal to scientific data and arguments alone, the primary claim is that ecological conversion is not singularly a rational act. For broader engagement and action to mitigate climate and environmental degradation, experiential and affective encounter with nature promise wider participation and transformation. (shrink)

Paid care services such as child care, elder care, teaching, and nursing are vulnerable to competitive pressures that often generate low-pay/low-quality outcomes. Both workers and consumers suffer as a result. This article develops an economic analysis of the “care sector” that emphasizes the potential to build political coalitions that could push for a high-pay/high-quality alternative.

Individualism: The Cultural Logic of Modernity is an edited collection of sixteen essays on the idea of the modern sovereign individual in the western cultural tradition. Reconsidering the eighteenth-century realist novel, twentieth-century modernism, and underappreciated topics on individualism and literature, this volume provocatively revises and enriches our understanding of individualism as the generative premise of modernity itself.

In accordance with Progressivism, Matthew Lipman, introduced an educational model for renewal and change by means of the child. With his Philosophy for Children programme he wished to offer an alternative for the intellectualistic oriented education which silenced children. The answer to the search for freedom and change, Lipman finds in the symbioses between ‘Philosophy’ and ‘Children’. Philosophy expressed in critical thinking and communication, was the basis to emancipate the child from the oppression of the adult and to cause change. (...) According to Lipman the main purpose of philosophy is to free every individual from determination. This plea is being elaborated by dialogue. The main issue of our paper concerns the question whether Lipman’s alternative ‘Philosophy for Children’ can fulfil the promise of change and freedom. To answer this question we will investigate thoroughly where dialogue and change in Philosophy for Children stand for. Finally we will propose another perspective of dialogue. A dialogue stressed on listening. Listening to how the world appears to us and how we appear to ourselves. (shrink)

Empiricism has traditionally been concerned with two questions: What is the source of our concepts and ideas? and How should claims to empirical knowledge be judged? The empiricist answer to the first question is ‘From observation or experience.’ The concern in the second question is not to ground science in pure observation or in direct experience, but rather to ensure that claims to scientific knowledge are judged against the natural phenomena themselves. Questions about nature must be settled by nature — (...) not by faith, nor metaphysics, nor mathematics, and not by convention or convenience either. From Francis Bacon to Karl Popper empiricists have wanted to police the methods of scientific enquiry. (shrink)

Against the background of historical antipartyism in practice and in democratic theory, and with a focus on American political thought, this paper takes issue with contemporary arguments that value the political identity ‘Independent’ and disparage partisanship. A typology of ‘Independent’ is offered and both empirical and moral claims about the superiority of Independent voters are rebutted, with particular focus on the ‘weightlessness’ of Independents. The reasons to appreciate the moral distinctiveness of partisanship for democracy are set out: commitment to political (...) pluralism, to regulated political rivalry, and to shifting responsibility for governing. Inclusiveness, comprehensiveness, and compromisingness set the contours for an ethic of partisanship. (shrink)

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London/New York, Continuum, 2007. Pp. 196. Hbk. £70.00.

Abstract:This paper describes how anticipated age discrimination in the form of disparate treatment induces behavior that in effect constitutes gender discrimination. Potential employers often exhibit a common pattern of behavior that acts to discriminate against older workers entering a specific workplace. Women, at a decision-making point early in their lives, are aware of this pattern of discrimination. They perceive that it is important for them to establish their careers before they have a family because it will be more difficult for (...) them to enter the work force at a later age and excel at their careers. This anticipated age discrimination disparately impacts women, resulting in gender discrimination. (shrink)

A great deal has transpired – in philosophy and in the life–world – since the publication of two seminal essays by Anna Teresa Tymieniecka : Poetica Nova 1 and that in which she introduced the concept of the “cipher” as the means by which human being creates and establishes itself within the life–world. 2 My task here is to bring our focus back onto Tymieniecka's central insights, and to show their importance and their relevance to philosophical discourse at the beginning (...) of this new century. I shall work here like a jeweler, placing these pearls of phenomenological acumen into a new setting: the context of the most famous pair of binary oppositions noted by Jacques Derrida for the parallel processes of life and language: the signifier and the signified. This is not, I would like to stress, an attempt to present Tymieniecka as a philosopher with a post-modern attitude or project. Rather, my purpose here is to explain how her views can come to the aid of the post-modern failure to provide a bridge between ontology, aesthetics, and ethics – a bridge for which I feel Tymieniecka has laid the foundations in these two trenchant essays. Serious reflection on Tymieniecka's notions of the cipher and the creative forge will open a new path for a post-modern reconsideration of the problem of the other. Tymieniecka draws on the thought of Gadamcr, Ricoeur, and Levinas , while at the same time going beyond them, setting out a completely new and vibrant conception of the fundamental questions of metaphysics, ethics, and aesthetics. (shrink)

The article begins with an overview of the innovation process and the entrepreneurial process, each treated as separate but interrelated phenomena. The innovation process tracks the evolution of a new idea through time, whereas the entrepreneurial process tracks the activities that entrepreneurs develop to promote and defend the idea against its detractors. The model of innovation and entrepreneurship introduced distinguishes between individual and collective entrepreneurship and identifies two types of collective entrepreneurship: team entrepreneurship and functional entrepreneurship. A Minnesota case study (...) demonstrates the power of both team and functional entrepreneurship. It also illustrates how important the linkages are between the entrepreneurs and their larger community. An innovative idea's development and survival depends on an "ecology of organizations" that provide "venture" capital for analysis and experimentation. The vast networks of contacts and associations represent a form of social capital just as important as the community's economic capital. In this case, both aspects of social creativity - the community resources and the network of social relations - were found to be instrumental in passing and implementing the first public school choice program in the country. (shrink)