This study investigates accounting students’ ethical decision-making judgments and behavioral intentions. The Multidimensional Ethics Scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with three moral criteria (Moral Equity, Relativism and Contractualism). The study specifically tests the differences in ethical decision-making between students who have been exposed to a dedicated ethics unit of study compared with students who have not studied ethics. The influences of culture and gender on students’ ethical decision-making are also addressed (...) in the study. Ethical decision-making was assessed via three case studies describing moral dilemmas that an individual, business or professional person might face. The results provide support for the MES and the value added from incorporating a dedicated ethical decision-making unit in the accounting curriculum. The results also support prior evidence of gender bias and the impact of cultural differences on ethical decision-making. (shrink)

Over the past several years, the human rights implications of climate change have become more evident. While extreme weather events and slow onset changes caused by climate change affect the exercise of human rights, the implementation of climate change policies - in relation to both mitigation and adaptation - may also lead to the infringement of the rights of indigenous peoples and local communities. Despite this recognition by the UN Human Rights Council and other bodies, the international climate change regime (...) has failed to address these implications, recognizing only in 2010 the importance for parties to respect human rights in the implementation of the Framework Convention. The adoption of the Durban Platform for Enhanced Action (ADP), together with the reform of existing mechanisms and the operationalization of new institutions, offers several opportunities to ensure the adequate fulfillment of human rights obligations under the Convention. In this commentary, we highlight four concrete options available to the parties in the upcoming negotiations to guarantee the respect of substantial and procedural rights of all the stakeholders and to offer a redress mechanism in the case of loss and damages caused by climate change. (shrink)

The use of remuneration committees to foster corporate accountability concerning executive remuneration decisions has attracted increasing public attention following various corporate scandals and the recent global financial crisis. This study empirically examines the link between RCs and attributions disclosures, i.e. explanation of reasons for executive remuneration decisions. Using a sample of 644 firm-year observations drawn from top 200 Australian Securities Exchange -listed firms from 2007 to 2011, we find that firms with RCs tend to voluntarily disclose attribution, and the extent (...) of disclosures increases with remuneration committee quality. While existence of attribution disclosures is related to pay-performance sensitivity, the extent of disclosures does not show incremental effect on pay-performance sensitivity. The results also show that the presence and quality of RCs are positively associated with internal attribution disclosures regarding executive remuneration decisions during the GFC, suggesting corporate responsiveness to corporate accountability demands at times of economic crisis. (shrink)

October 14, 2007: Studying how a broker's brain works. swissinfo. "To help maintain its competitive edge, the Swiss banking industry is investing heavily in financial engineering. Its latest recruit is economist Peter Bossaerts. swissinfo talked to Bossaerts, a leading expert in neuroeconomics – the study of how we make financial choices - about his recent appointment as professor at the Federal Institute of Technology in Lausanne.... swissinfo: So what exactly is neuroeconomics? Peter Bossaerts: It's a mixture of decisional theory - (...) mathematical theories applied in risk-based decision-making - and neuroscience.... Neurofinance, therefore, tries to understand how choices are made in a risky world. It looks closely at the workings of the brain while taking into account human emotions.... swissinfo: What is the aim of your work? P.B.: Firstly, to make progress on how people make choices when dealing with risk.... Neuroeconomics should also help improve decisional theory, which doesn't work in the real world where rules are vague and probabilities are unknown. The aim is to build up artificial intelligence based on a theory where decision-making is repeated." >>> Neuroscience, Cognitive Science, Finance & Investing, Applications. (shrink)

Im Gegensatz zum drei Jahre jüngeren Schelling, dem er sein Leben lang verbunden blieb, wird Steffens nach seinem Tod nahezu vergessen; in der landläufigen Überlieferung hat er als der Überbringer der Romantik nach Dänemark überlebt. Erst mit Beginn des 21. Jahrhunderts wird er als Naturforscher, als Philosoph und Universitätsreformer wiederentdeckt, nicht zuletzt auch im Diskurs-Zusammenhang um das Anthropozän. Steffens-Forscherinnen und Forscher aus Norwegen, Dänemark und Deutschland setzen sich mit dem romantischen Denken der Zeit, mit den Aspekten der nationalen Wiedergeburt in (...) Kultur, Politik und Wissenschaft auseinander, mit Naturgeschichte und Kunst: Marit Bergner, Marie-Theres Federhofer, Bernd Henningsen, Lore Hühn, Daniel Fulda, Norman Kasper, Jesper Lundsfryd Rasmussen, Jessika Piechocki, Anna Lena Sandberg und Elisabeth Décultot. (shrink)

Human presencing explores how people’s past encounters with others shape their present actions. In this paper, I present an alternative perspective on human embodiment in which the re-evoking of the absent can be traced to the intricate interplay of bodily dynamics. By situating the phenomenon within distributed, embodied, and dialogic approaches to language and cognition, I am overcoming the theoretical and methodological challenges involved in perceiving and acting upon what is not perceptually present. In a case study, I present strong (...) and weak dimensions of human presencing. In the former, a person uses their body in distinct ways and shapes their immediate ecology to make others present to them. In contrast, in the latter, a person’s past encounter with others powerfully shapes the projections they make onto written digital inscriptions. These findings have implications for how people act in online learning environments and how human activity shapes the machines we use every day. In this way, the paper highlights the complexity of a person as a social being and allows for different approaches to human embodiment in technology. (shrink)

Résumé Loin d’être un programme de recherche tourné uniquement vers l’abstraction, la physiocratie comporte une dimension empirique tout à fait centrale dans sa constitution et dans son développement. L’étude de cette dimension permet de mettre au jour les liens généalogiques et méthodologiques qui ont uni le mouvement physiocratique et les traditions anglaise et française de l’arithmétique politique. En outre, une attention portée à l’inventaire des différentes activités agricoles et à la mesure de leurs productions respectives témoigne d’une autre influence importante (...) dans la construction de l’économie politique de Quesnay, à savoir l’agronomie, alors en plein renouveau sous l’impulsion de Duhamel du Monceau. (shrink)

La genèse de la construction médicale de la ménopause est ici appréhendée en croisant des approches empruntées à l’histoire sociale des savoirs. Cela conduit en premier lieu à revenir sur la variété des termes employés pour désigner la « cessation des règles ». Ces évolutions doivent être examinées en regard des nouvelles échelles de la vie humaine élaborées au cours de la période. Est-ce qu’une sexuation des âges de la vie, absente jusque-là, y transparaît? L’expression « âge de retour » (...) désigne-t-elle un âge propre aux femmes comme le laissent penser certains auteurs? La médicalisation de la ménopause peut ainsi être remise en perspective, avant d’étudier de plus près les temps forts de sa construction au cours de la période considérée (1770-1836). Enfin, un dernier volet questionne l’existence d’un discours sur l’âge de retour au masculin et analyse la fabrique des asymétries sexuées dans les dispositifs hygiénistes destinés aux quarantenaires et aux cinquantenaires des deux sexes. (shrink)

The meaning of material artifacts that remain unchanged in form can change through spatial references and through changes in context. In this volume, spatial, historical, topographical, and discursive contextual changes are analyzed in case studies, and their meanings and intersections are critically reflected upon.

This paper takes a step back from considering expertise as a social phenomenon. One should investigate how people become knowers before assigning expertise to a person’s actions. Using a temporal-sensitive systemic ethnography, a case study shows how undergraduate students form a social system out of necessity as they fabricate knowledge around an empty wording like ‘conscious living’. Tracing the engagement with students and tutor to recursive moments of coaction, I argue that, through the subtleties of bodily movements, people incorporate the (...) actions of others as they become knowers. Knowing for a person solidifies as they imbue concepts, terms, facts, etc. with their own understanding. While coaction refers to the interlocking of actions in a specific moment, the fabrication of knowledge resides in temporally distributed moments of coaction where students deliberately incorporate and build on past occurrences in a present moment. In so doing, people cannot be separated from their systemic embedding. Linking coaction with systemic cognition, people fabricate knowledge within wider systemic structures. Within these boundaries, knowers come to fabricate knowledge for themselves and a wider system. Thus, knowing must be seen as an active, embodied, dialogical and multiscalar activity. (shrink)

Research FocusThe promotion of domain-specific knowledge is a central goal of higher education and, in the field of medicine, it is particularly essential to promote global health. Domain-specific knowledge on its own is not exhaustive; confidence regarding the factual truth of this knowledge content is also required. An increase in both knowledge and confidence is considered a necessary prerequisite for making professional decisions in the clinical context. Especially the knowledge of human physiology is fundamental and simultaneously critical to medical decision-making. (...) However, numerous studies have shown difficulties in understanding and misconceptions in this area of knowledge. Therefore, we investigate how preclinical medical students acquire knowledge in physiology over the course of their studies and simultaneously gain confidence in the correctness of this knowledge as well as the interrelations between these variables, and how they affect the development of domain-specific knowledge.MethodIn a pre–post study, 169 medical students’ development of physiology knowledge and their confidence related to this knowledge were assessed via paper-pencil questionnaires before and after attending physiology seminars for one semester. Data from a longitudinal sample of n = 97 students were analyzed using mean comparisons, regression analyses, and latent class analyses. In addition, four types of item responses were formed based on confidence and correctness in the knowledge test.ResultsWe found a significant and large increase in the students’ physiology knowledge, with task-related confidence being the strongest predictor. Moreover, a significantly higher level of confidence at t2 was confirmed, with the level of prior confidence being a strong predictor. Furthermore, based on the students’ development of knowledge and confidence levels between measurement points, three empirically distinct groups were distinguished: knowledge gainers, confidence gainers, and overall gainers. The students whose confidence in incorrect knowledge increased constituted one particularly striking group. Therefore, the training of both knowledge and the ability to critically reflect on one’s knowledge and skills as well as an assessment of their development in education is required, especially in professions such as medicine, where knowledge-based decisions made with confidence are of vital importance. (shrink)

A wide array of species throughout the animal kingdom has shown the ability to distinguish between quantities. Aside from being important for optimal foraging decisions, this ability seems to also be of great relevance in group-living animals as it allows them to inform their decisions regarding engagement in between-group conflicts based on the size of competing groups. However, it is often unclear whether these animals rely on numerical information alone to make these decisions or whether they employ other cues that (...) may covary with the differences in quantity. In this study we used a touch screen paradigm to investigate the quantity discrimination abilities of two closely related group-living species, wolves and dogs, using a simultaneous visual presentation paradigm. Both species were able to successfully distinguish between stimuli of different quantities up to 32 items and ratios up to 0.80, and their results were in accordance with Weber's law (which predicts worse performances at higher ratios). However, our controls showed that both wolves and dogs may have used continuous, non-numerical cues, such as size and shape of the stimuli, in conjunction with the numerical information to solve this task. In line with this possibility, dogs' performance greatly exceeded that which they had shown in other numerical competence paradigms. We discuss the implications these results may have on these species' underlying biases and numerical capabilities, as well as how our paradigm may have affected the animals' ability to solve the task. (shrink)

I explicate and defend the claim that, fundamentally speaking, there are no numbers, sets, properties or relations. The clarification consists in some remarks on the relevant sense of ‘fundamentally speaking’ and the contrasting sense of ‘superficially speaking’. The defence consists in an attempt to rebut two arguments for the existence of such entities. The first is a version of the indispensability argument, which purports to show that certain mathematical entities are required for good scientific explanations. The second is a speculative (...) reconstruction of Armstrong's version of the One Over Many argument, which purports to show that properties and relations are required for good philosophical explanations, e.g. of what it is for one thing to be a duplicate of another. (shrink)

There are norms on action and norms on assertion. That is, there are things we should and shouldn't do, and things we should and shouldn't say. How do these two kinds of norm relate? Are norms on assertion reducible to norms on action? Many philosophers think they are not. These philosophers claim there is a sui generis norm specific to assertion, a norm which is also often claimed to be constitutive of assertion. Both claims, I argue, should be rejected. The (...) phenomenon claimed to support them – the intuitive wrongness of certain assertions – does not in fact support them. Because assertion is an action, the wrongness of assertions can be explained purely by norms on action. And the specifically epistemic wrongness an assertion norm is typically supposed to explain can be explained by an uncontroversial norm on action: one shouldn't act on epistemically faulty beliefs. No additional sui generis norm on assertion is needed. (shrink)

There has been a growing interest within analytic philosophy in addressing political and social issues, which has been referred to as the “political turn” in the discipline. The aim of this paper is twofold. First, it discusses the very characterization of the political turn. In particular, it introduces the definition proposed by Bordonaba-Plou, Fernández-Castro, and Torices, suggests that we should not consider the turn a form of activism, and explores an additional benefit of the ideal/nonideal distinction for characterizing the turn. (...) Second, it addresses the concern of what attitude we should take in the face of the different sensitivities we might have with respect to what constitutes an injustice. Which philosophical works should count as part of the political turn? The paper explores three different attitudes toward this dilemma, and favors what it calls the revisionist attitude, which emphasizes the fact that our perception of injustice is subject to error. (shrink)

There is a growing body of writing, for instance from the nursing profession, espousing an approach to ethics based on care. I suggest that this approach is hopelessly vague and that the vagueness is due to an inadequate analysis of the concept of care. An analysis of 'care' and related terms suggests that care is morally neutral. Caring is not good in itself, but only when it is for the right things and expressed in the right way. 'Caring' ethics assumes (...) wrongly that caring is good, thus it can tell us neither what constitutes those right things, nor what constitutes the right way. (shrink)

The use of models to assign truth values to sentences and to counterexemplify invalid inferences is a basic feature of model theory. Yet sentences and inferences are not the only phenomena that model theory has to take care of. In particular, the development of sequent calculi raises the question of how metainferences are to be accounted for from a model-theoretic perspective. Unfortunately there is no agreement on this matter. Rather, one can find in the literature two competing model-theoretic notions of (...) metainferential validity, known as the ‘global’ notion and the ‘local’ notion. In this article, I argue that, given certain plausible considerations about metainferential validity, the global notion collapses into the local notion. (shrink)

There is a paradox that lies at the heart of every investigation of normality, namely, its dependence on its other (e.g., deviation, break, difference). In this paper, I want to show that this paradox is the reason for the dynamism as well as fragility of normality. In this regard, I will not only argue that every normality is fragile, but also that normality can only be established because it is fragile. In the first part of this paper, I will present (...) and re-visit Husserl’s account of normality as concordant and optimal with regard to its dynamic or fragile aspects. In the second part of this paper, I will apply this account to recent findings in phenomenological pathology regarding schizophrenia and depression to show how Husserl’s account could be helpful for differentiating between different aspects (such as concordance and optimality) as well as genetic levels of (disturbances of) normality. (shrink)

Barz (2018) contends that there is no specification of the phenomenon of first-person authority that avoids falsity or triviality. This paper offers one. When a subject self-ascribes a current conscious mental state in speech, there is a presumption that what she says is true. To defeat this presumption, one must be able to explain how she has been led astray.

Epistemic nihilism for inquiry is the claim that there are no epistemic norms of inquiry. Epistemic nihilism was once the received stance towards inquiry, and I argue that it should be taken seriously again. My argument is that the same considerations which led us away from epistemic nihilism in the case of belief not only cannot refute epistemic nihilism for inquiry, but in fact may well support it. These include the argument from non-existence that there are no non-epistemic reasons for (...) belief; the linguistic argument that epistemic norms of belief are needed to capture the semantics of ordinary epistemic talk; and the argument from theoretical roles that epistemic norms are needed to play key theoretical roles for rational belief. I conclude by sketching an alternative Gibbardian picture on which norms of inquiry are all-things-considered norms governing action. (shrink)

It is widely held that there is a legal right to privacy that plays such a central role in a number of important US Supreme Court decisions. There is however a great deal of dispute about whether there is a moral right to privacy and if there is, what grounds the right. Before this can be determined, we must be clear about the nature of privacy, something that is not clearly understood and that, as we shall see, is often confused (...) with the right to privacy. I shall begin with a critical discussion of various views about the nature of privacy. I shall then present my own account, and show how it meets the objections that have been raised against other views. Lastly, I shall close with a discussion about whether privacy is a moral right. (shrink)

The authors of a much discussed recent book A Lot of People are Saying: The New Conspiracism and the Assault on Democracy, Russell Muirhead and Nancy L. Rosenblum argue that ‘a new conspiracism’ has emerged recently. Their examples include Donald Trump’s allegations that elections have been rigged, ‘Birther’ accusations about Barack Obama, ‘QAnon’ and ‘Pizzagate’. They characterize these as ‘conspiracism without the theory’. They argue that the new conspiracism is validated by repetition, disregards experts, and is satisfied with the conclusion (...) that allegations are ‘true enough’. Here I argue that there is no new conspiracism. Muirhead and Rosenblum have misconstrued their chief examples of new conspiracism and mischaracterized classic conspiracism. The non-existence of a new conspiracism matters. If those studying contemporary conspiracism suppose that many of the objects of their study are theory-free then they are liable to fail to examine the theories that actually are driving contemporary conspiracism. Also, if they suppose that they are confronting an entirely new phenomenon then they are in danger of failing to learn lessons from the rich history of conspiracy theorizing. (shrink)