Views on aging, such as self-perceptions of aging or age stereotypes are generated in early childhood and continue to develop throughout the entire lifespan. The ideas a person has about their own aging and aging in general influence their behavior toward older persons as well as their own actual aging, which is why VoA are already important in adolescence and young adulthood. The current study investigates VoA of young adults in different domains and how different family aspects are related to (...) VoA. From February to March 2021, N = 305 young adults [aged 18–30 years, Mage = 22.20 ] participated in an online survey, in which, in addition to sociodemographic variables and family aspects, self-perceptions of aging, age stereotypes, and the young adults’ ratings of their parents’ VoA were assessed. The results of stepwise regression analyses predicting the young adults’ VoA, revealed significant associations between the quality of contact with grandparents and the self-perceptions of aging of young adults. However, the frequency of contact was neither related to young adults’ self-perceptions of aging nor age stereotypes. Grandparents’ health status emerged as a significant moderator between the relationship of contact quality and the young adults’ self-perceptions of aging as continued growth and physical decline. Family climate was also found to be significantly related to young adults’ self-perceptions of aging. Similarities regarding VoA within the family were demonstrated, based on proxy report from the respondents. The results underline the importance of family aspects for the development of VoA in young adulthood, and the significance of interventions targeting these factors to combat ageism. (shrink)

Faculty in a large, urban school of engineering designed a longitudinal study to assess the critical thinking skills of undergraduate students as they progressed through the engineering program. The Paul-Elder critical thinking framework was used to design course assignments and develop a holistic assessment rubric. This paper presents the analysis of the freshman course artifacts (baseline and course critical thinking assignments) and associated faculty scoring sessions for all three cohorts. A total of 649 first semester freshman students at least 18 (...) years old agreed to participate in the study. The majority were white males with a mean high school grade point average of 3.73, ACT composite score of 28.33, and final freshman engineering course grade of 3.57. There was a statistically significant positive relationship between the freshman course artifacts and the faculty scores. Data from the study are being used to enhance the critical thinking experiences for undergraduate engineering students. (shrink)

This paper moves beyond corporate environmental disclosure (CED), and examines the concept of corporate sustainability disclosure (CSD) and CSD standards. While sustainability disclosure has been adopted by some larger firms, the majority of transnational firms do not yet participate in this process. This paper develops a framework and propositions for effective CSD standards. Consistent with general literature on standards, this study suggests that CSD standards that are broadly-focused and developed by private standard setters (e.g., GRI) hold the greatest promise for (...) widespread acceptance. Furthermore, the paper suggests that financial analysts--who provide the metrics for firm valuation—should participate in developing a universal set of CSD standards, in order to promote acceptance. (shrink)

Two elements of corporate governance—the strength of ethical executive leadership and the internal audit function (IAF hereafter)—provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals decide whether to book a questionable journal entry (i.e., a journal entry for which a reasonable business case can be made but there is no supporting documentation). We find that ethical leadership and the (...) IAF interact to determine the likelihood that accountants book the entry. Specifically, accountants are less likely to book a questionable journal entry when there is a weak ethical leader and a strong IAF compared to all other conditions. In addition, we find that accountants question the appropriateness and ethicalness of the request to book an undocumented journal entry more in the weak ethical leader and strong IAF condition than in the other conditions. These results suggest that the IAF has a different impact on financial reporting decisions depending on the ethicalness of executive leadership and that a strong IAF may cause accountants to question the appropriateness and ethicalness of an undocumented journal entry when combined with weak ethical leadership. We also find that the interactive effect of ethical leadership and the IAF on an accountant’s decision is fully mediated by his/her perception of the moral intensity of the issue. Thus, accountants, who perceive greater moral intensity associated with booking the entry, are less willing to do so. (shrink)

Despite regulatory reforms aimed at inhibiting aggressive financial reporting, earnings management persists and continues to concern practitioners, regulators, and standard setters. To provide insight into this practice and how to mitigate it, we conduct an experiment to examine the impact of two independent variables on CFOs’ discretionary expense accruals. One independent variable, incentive conflict, is manipulated at two levels —i.e., the presence or absence of a personal financial incentive that conflicts with a corporate financial incentive. The other independent variable is (...) CFOs’ earnings management ethics, measured as their assessment of the ethicalness of key earnings management motivations. We find that incentive conflict and EM-Ethics interact to determine CFOs’ discretionary accruals such that in the presence of incentive conflict, CFOs with low EM-Ethics tend to give into the personal incentive by booking higher expense accruals; and in the absence of an incentive conflict, CFOs with low EM-Ethics tend to give into the corporate incentive by booking lower expense accruals. We also find support for a mediated-moderation model in which CFOs’ level of EM-Ethics influences their moral disengagement tendencies which, in turn, differentially affect their discretionary accruals, depending on the presence or absence of incentive conflict. Theoretical and practical implications of these findings are discussed. (shrink)

Nel 2011 il National Theatre di Londra celebrava il trentesimo anniversario della produzione dell’ Oresteia (Agamennon, Choefori e Eumenides) con una grande mostra che raccontava il lungo processo di creazione di uno degli allestimenti più famosi del teatro inglese degli ultimi quarant’anni; si tratta dell’adattamento e della traduzione della Trilogia di Eschilo a opera del poeta e scrittore inglese Tony Harrison, con la regia di Peter Hall (direttore del Teatro Nazionale dal 1973 al 1988) e le scene e le maschere (...) di Jocelyn Herbert. Questa mostra curata da Cathy Courtney, arrivava sette anni dopo la grande esposizione dedicata alla scenografa inglese intitolata Jocelyn Herbert at the National (2004).Il presente saggio racconta il lungo percorso creativo che ha portato alla definizione, oltre che di un’originale traduzione, anche di un particolare allestimento scenico che prevedeva l’uso di maschere per i soli attori uomini, create dalla Herbert, una delle più famose stage designer britanniche. I materiali preparatori sono stati messi a disposizione online negli ultimi anni, grazie a un progetto di digitalizzazione del National Theatre in collaborazione con Google Culture Institute. Proprio alle maschere della Herbert e alle diverse proposte e trattamenti della maschera greca in chiave contemporanea è dedicato un contributo critico finale che le affianca comparativamente sia a quelle del mascheraio e studioso di teatro greco classico Ferdinando Falossi, sia alle maschere video digitali e fotografiche create rispettivamente da Teatrino Giullare e da Marzio Emilio Villa. (shrink)

This article is about the conception of “us” or that identifies the set of humans and highlights them ahead others living beings. Thus, a discourse about “us” always needs a base of support and points in a direction. This point implies, even if minimally, a direction of the human being projected in a future. To discuss about this human direction and would verify as its characteristics, in the first section we expose some opinions of philosophy through contributions of Heidegger and (...) Kant. In the second section, the conception of “us” will be analyzed through the most recent phenomena of technical world. The final conclusion points out that the human direction provided by the technology, adapts well to certain characteristics. A possible solution to deal with technological human direction is the involvement of philosophy with certain aspects of the technical world, already available, and to make the promotion of a space for reflection. (shrink)

_Esotericism, Art, and Imagination_ is a uniquely wide- ranging collection of articles by scholars in the field of Western esotericism, focusing on themes of poetry, drama, film, literature, and art. Included here are articles illuminating such diverse topics as the Gnostic fiction of Philip Pullman, alchemical images, the Tarot, surrealism, esoteric films, and much more. This collection reveals the richness and complexity of the intersections between esotericism, artistic creators, and their works. Authors include Joscelyn Godwin, Cathy Gutierrez, M. E. Warlick, (...) Eric Wilson, and many others. (shrink)

This book looks at facets in the history of capitalism from the Enlightenment period, through the emergence of the American Empire in the Pacific, and to the contemporary era of neoliberal globalization. This re-telling of history is done by drawing from the works of E. San Juan, Jr., considered arguably one of the great contemporary cultural and literary critics of our time. In this author's view, San Juan's lifetime of works offer a living documentation of, among others, the history and (...) thought of the modern world highlighted by the rise of capitalism through the contemporary era of neoliberal globalization, and shepherded to its hegemonic status by what stands today as the preeminent empire of the United States. The book underscores the symbiosis between contemporary capitalism as an economic system based on accumulation on the one hand, and the American imperial state on the other, just as it revisits the colonial project that was carried out in capitalism's wake, the violence and subjugation inflicted on its victims, and how this colonial project has morphed into a new form of colonialism maintained and enforced through the rules and institutional mechanisms of what is popularly known as neoliberal globalization that also provides the ideological and legal rationale for the commodification and the ultimate grab of the global commons reminiscent of the classical, albeit cruder, form of colonialism. (shrink)

Contents Include: The Early Life of Socrates - The Later Life of Socrates: His Trial and Death - The Thought of Socrates.

In lieu of an abstract, here is a brief excerpt of the content:Journal of the History of Ideas 62.3 (2001) 505-522 [Access article in PDF] Mary Astell's Ironic Assault on John Locke's Theory of Thinking Matter E. Derek Taylor Mary Astell (1666-1731), most famous today for her call for the establishment of Protestant nunneries in Serious Proposal to the Ladies, Part I (1694) and for her acute Reflections Upon Marriage (1700), has lurked for years at the edges of that infinitely (...) contentious category "feminism," but she is only now beginning to receive her rightful inheritance as a theological and philosophical thinker, probably the title she would most have preferred. 1 This is not to say that Astell's Christian-Platonism has been ignored. In her 1986 biography Ruth Perry gave cogent expression to the centrality of Astell's idealist Christianity to all aspects of her thought 2 and in the same year, Bridget Hill thoughtfully warned her readers against attempting to force Astell, a religious conservative, "into some preconceived idea of what late seventeenth and early eighteenth century feminism ought to have been." 3 More recently, Patricia Springborg has written two significant essays that rely in part on Astell's more neglected theological-philosophical works, Letters concerning the Love of God (1695), a collection of Astell's correspondence with John Norris of Bemerton (1657-1711), and The Christian Religion, As Professed by a Daughter of the Church of England (1705; 3d edition 1730), far and away her most developed theological-philosophical [End Page 505] statement. 4 Despite these important forays, however, both Letters and Christian Religion continue to be largely ignored, as is suggested by the relative dearth of scholarly work on either text and the short shrift each receives in anthologies of Astell's works. 5 Despite the great popularity of Letters throughout the eighteenth century and despite the fact that, as Springborg points out, Astell considered Christian Religion "her magnum opus," neither text has found new life in a modern edition. 6This omission creates a rather vexing problem for would-be scholars of Astell's philosophical and theological ideas. The major primary texts themselves not being available, we have little choice but to rely on the limited accounts of other scholars for our information. Over a decade ago, for instance, The Journal of the History of Philosophy published a long note by Kathleen M. Squadrito on "Mary Astell's Critique of John Locke's View of Thinking Matter," and hers has since been the standard (if not quite only) account of this historically fascinating and important philosophical comment in Christian Religion.7 Squadrito wants, she writes, to "present a short account of [Astell's] work and her criticism of Locke's view of thinking matter." 8 Unfortunately, Squadrito's account of Astell's "work" is significantly flawed, which leads her to serious mischaracterizations of Astell's "criticism" of Locke's hypothesis. Briefly put, Astell's "own philosophy" in Christian Religion does not, as Squadrito claims, emerge "as an attempted reconciliation of the views of Norris and Locke" 9 ; because she supposes it does, however, Squadrito is able to present Astell's critique of Locke's theory [End Page 506] of thinking matter as a respectful, even-handed philosophical analysis, a theoretical bridge, as it were, between the Platonism of Norris and the Empiricism of Locke. As we shall see, Astell's critique of Locke's hypothesis actually amounts to a bitterly ironic assault, wherein Astell does not so much build bridges as burn them. Just why Astell in Christian Religion decided not to strike a middling position between Locke and Norris, and how this decision invigorated her attack on Locke's materialist hypothesis, are the primary questions this essay seeks to answer. In order to arrive at such answers, however, it is necessary first to examine the text in which Astell does attempt to carve out a position between Locke and Norris, namely Astell and Norris's Letters.The basic history of Letters is well enough understood. Mary Astell, a well-read young woman of significant perspicacity, first wrote in... (shrink)

Pretendo mostrar a relação entre o surgimento das primeiras apologias do luxo no século XVIII e a mudança de estatuto das paixões humanas. A hipótese que gostaria de defender é a de que a alteração da compreensão das paixões humanas possibilitou a formulação de uma nova antropologia segundo a qual a busca por prazer é entendida como legítima moral e politicamente.

E. Jayne Whitea, Catherine Matsuob and Fiona WestbrookcaUniversity of Canterbury; bFukuoka University; cAuckland University of Technology (AUT)This collective writing piece takes its points of depa...

Decisions related to animal welfare standards depend on farmer’s multiple goals and values and are constrained by a wide range of external and internal forces. The aim of this paper is twofold, i.e., to develop a theoretical framework for farmers’ AW decisions that incorporates farmers’ goals, use and non-use values and to present an approach to empirically implement the theoretical framework. The farmer as a head of the farm household makes choices regarding production to maximize the utility of the household. (...) The overall utility of the farmer is determined by his multiple objectives. For the analysis of multi-objective problems, the multiple criteria decision - making paradigm provides an appropriate theoretical framework. However, theories from the field of social-psychology are needed to facilitate the identification of all relevant aspects in the decision making. The practical use of the conceptual framework is demonstrated using a simple numerical application of a multi-objective programming model. Two workshops were devoted to examining the scientific consistency and the practical usefulness of the approach. Implementing this approach will increase knowledge of the main factors and barriers that determine farmers’ decisions with regard to AW standards. This knowledge is relevant during the development of new AW concepts that aims to supply products that comply with above-legal AW standards for middle-market segments. (shrink)

Extensa exposición de la recepción del darwinismo en el Uruguay, que llega hasta la actualidad. Salvo en épocas más recientes, las reacciones, en favor o en contra, fueron de índole ideológica más que científica, especialmente a partir del concocimiento de The descent of man. Las polémicas entre católicos y 'evolucionistas' tienen, según el autor, su punto candente entre 1871-90. Le siguió un período de mayor apaciguamiento, en que la cuestión se consideró en función de los desarrollos de la ciencia biológica. (...) Es obligado poner esta contribución en relación con la obra de Thomas Glick, Darwin y el darwinismo: en el Uruguay y en América Latina (ver HLAS 56:5067)"--Handbook of Latin American Studies, v. 58. (shrink)

Although students of the fifth century A.D. have not been slow to recognize the merits of the ͉στορα Βυζαντιακ of Priscus, few efforts seem to have been made to under-stand this historian's methods of composition. The purpose of the present note is to indicate that the literary fashions of his time have exercised an unfortunate influence on at least one part of Priscus' work.

In the fourth section of Goethe’s Zahme Xenien we find the quatrain from which I have taken the theme of such an old and new controversy, which, as I hope, concerns both Germanic studies and the other humanities: “What was it that kept you from us so apart?” I always read Plutarch again and again. “And what was the lesson he did impart?” “They were all human beings—so much is plain.”1 In the very years when Goethe wrote these lines, that (...) is in the 1820s, Hegel repeatedly gave his lectures on the philosophy of history. Right at the beginning he formulated the opposite view which I should like briefly to characterize as “cultural relativism.”Every age has such peculiar circumstances, such individual conditions that it must be interpreted, and can only be interpreted, by reference to itself…. Nothing is shallower in this respect than the frequent appeal to Greek and Roman example which so often occurred among the French at the time of their Revolution. Nothing could be more different than the nature of these peoples and the nature of our own times.2 What is at issue here is not, of course, Hegel’s assertion that ages and peoples differ from each other. We all know that, and Goethe, the attentive reader and traveler, also knew, for instance, that the Roman carnival differed in its character from the celebrations of the Feast of Saint Rochus at Bingen, both of which he had described so lovingly. What makes the cultural historian into a cultural relativist is only the conclusion which we saw Hegel draw, that cultures and styles of life are not only different but wholly incommensurable, in other words that it is absurd to compare the peoples of a region or an age with human beings of other zones because there is no common denominator that would justify us in doing so. 1. ‘Was hat dich nun von uns entfernt?’ Hab immer den Plutarch gelesen. ‘Was has du den dabei gelernt?’ Sind eben alles Menschen gewesen.’ Johann Wolfgang von Goethe, Sämtlich Werke. Jubiläums-ausgabe in 40 Bänden 4:73; with commentary.2. See Georg Wilhelm Friedrich Hegel, Vorselungen über die Philosophie der Geschichte, Werke, 20 vols. , 12:17. E. H. Gombrich was director of the Warburg Institute and Professor of the History of the Classical Tradition at the University of London from 1959 to 1976. His many influential works include The Story of Art, Art and Illusion, Meditations on a Hobby Horse, The Sense of Order, Ideals and Idols, The Image and the Eye, Tributes, Aby Warburg, and New Light on Old Masters. His previous contributions to Critical Inquiry include “The Museum: Past, Present and Future” , “Standards of Truth: The Arrested Image and the Moving Eye” , and “Representation and Misrepresentation”. (shrink)