ABSTRACT:While tone at the top is widely regarded as an important predictor of ethical behavior in organizations, we argue that recent research overlooks the various conflicting ethical tones present in many multi-organizational work settings. Further, we propose that the resolution processes promulgated in many firms and professional associations to reconcile this conflict reinforce the tone at the bottom or a tone at the top of the employee’s organization, and that both of these approaches can conflict with the tone at the (...) top of other important organizations such as professional and regulatory organizations. Here we adapt Integrative Social Contract Theory’s priority rules to propose a multi-tone reconciliation process which prioritizes conflicting ethical tones based upon features of the organization and the effects on society. Using three contextualizations, we demonstrate the effectiveness of the multi-tone reconciliation process over current processes. We conclude with recommendations for future research and implications for practice. (shrink)

Attachment theory ( Bowlby, 1969/1982 ) posits the existence of internal working models as a foundational feature of human bonds. Radical embodied approaches instead suggest that cognition requires no computation or representation, favoring a cognition situated in a body in an environmental context with affordances for action ( Chemero, 2009 ; Barrett, 2011 ; Wilson and Golonka, 2013 ; Casasanto and Lupyan, 2015 ). We explore whether embodied approaches to social soothing, interpersonal warmth, separation distress, and support seeking could replace (...) representational constructs such as internal working models with a view of relationship cognition anchored in the resources afforded to the individual by their brain, body, and environment in interaction. We review the neurobiological bases for social attachments and relationships and attempt to delineate how these systems overlap or don’t with more basic physiological systems in ways that support or contradict a radical embodied explanation. We suggest that many effects might be the result of the fact that relationship cognition depends on and emerges out of the action of neural systems that regulate several clearly physically grounded systems. For example, the neuropeptide oxytocin appears to be central to attachment and pair-bond behavior ( Carter and Keverne, 2002 ) and is implicated in social thermoregulation more broadly, being necessary for maintaining a warm body temperature (for a review, see IJzerman et al., 2015b ). Finally, we discuss the most challenging issues around taking a radically embodied perspective on social relationships. We find the most crucial challenge in individual differences in support seeking and responses to social contact, which have long been thought to be a function of representational structures in the mind (e.g., Baldwin, 1995 ). Together we entertain the thought to explain such individual differences without mediating representations or computations, but in the end propose a hybrid model of radical embodiment and internal representations. (shrink)

People categorize objects slowly when visual input is highly impoverished instead of optimal. While bottom-up models may explain a decision with optimal input, perceptual hypothesis testing (PHT) theories implicate top-down processes with impoverished input. Brain mechanisms and the time course of PHT are largely unknown. This event-related potential study used a neuroimaging paradigm that implicated prefrontal cortex in top-down modulation of occipitotemporal cortex. Subjects categorized more impoverished and less impoverished real and pseudo objects. PHT theories predict larger impoverishment effects for (...) real than pseudo objects because top-down processes modulate knowledge only for real objects, but different PHT variants predict different timing. Consistent with parietal-prefrontal PHT variants, around 250 ms, the earliest impoverished real object interaction started on an N3 complex, which reflects interactive cortical activity for object cognition. N3 impoverishment effects localized to both prefrontal and occipitotemporal cortex for real objects only. The N3 also showed knowledge effects by 230 ms that localized to occipitotemporal cortex. Later effects reflected (a) word meaning in temporal cortex during the N400, (b) internal evaluation of prior decision and memory processes and secondary higher-order memory involving anterotemporal parts of a default mode network during posterior positivity (P600), and (c) response related activity in posterior cingulate during an anterior slow wave (SW) after 700 ms. Finally, response activity in supplementary motor area during a posterior SW after 900 ms showed impoverishment effects that correlated with RTs. Convergent evidence from studies of vision, memory, and mental imagery which reflects purely top-down inputs, indicates that the N3 reflects the critical top-down processes of PHT. A hybrid multiple-state interactive, PHT and decision theory best explains the visual constancy of object cognition. (shrink)

ABSTRACT:Despite extensive research on organizational virtue, our understanding about factors that promote virtue within organizations remains unclear. Drawing on upper echelon theory, we examine the relationship between five top management team characteristics and organizational virtue orientation —the integrated set of values and beliefs that support ethical traits and virtuous behaviors of an organization. Specifically, we utilize prospectuses of initial public offering firms and 10-K post-IPO filings to explore how TMT composition with respect to member age, tenure, education, functional background, and (...) gender influences OVO. Additionally, we examine the moderating effects of organizational size, and argue that the more expansive structures and processes associated with larger organizations diminish the main relationships. Our findings, using two sources of data, are consistent, but somewhat mixed in their support for our hypotheses. Overall, TMT characteristics do appear to influence OVO, but in more complex and counterintuitive ways than initially expected. (shrink)

Early quantitative skills cannot be directly extended to provide the richness, precision, and sophistication of the concept of natural number. These skills must interact with top-down mathematical schemas, which can be explained by bodily grounded everyday mechanisms for abstraction and imagination (e.g., conceptual metaphor, blending) that are both biologically plausible and culturally shaped (established beyond the child's mind).

The demand for long working hours in leading positions is seen as a primary obstacle for women entering decision-making, leading to suggestions that public policy support better compatibility between work life and home. The paradox of high-level positions is that while leaders are said to have it all in terms of autonomy and self-determination, they are subject to significant temporal constraints. This article explores the character of the time of women and men pursuing high-level careers in business and politics in (...) Belgium, where state support for the domestic sphere is high, and yet women’s advance in management and politics has been relatively low. This research is based on a questionnaire survey and career history interviews. Women and men engaged in demanding careers organize their domestic worlds in segmented and rationalized ways, while their work has the character of more open and fluid time. This article suggests that assumptions about the character of time in different spheres of life need to be reviewed before further efforts are made to use family-friendly policies to increase women’s presence in decision-making. (shrink)

This paper investigates the characteristics of firms which have underrepresented groups in top management positions and those which do not. It is argued that profiles of these characteristics will be different for firms with minorities vs. women and that these profiles will be different depending on whether representation is by board membership or through officerships. A discriminant analysis found both similarities and differences in variables that were associated with these different forms of representation. It was found, for example, that size (...) is associated with representation for both minorities and women, whereas high advertising intensity is associated with firms with women on board, but not as officers. Other findings and the implications of the study are discussed. (shrink)

The present research examines how narrative engagement, or the extent to which people immerse themselves into the world of a story, varies as a function of narrative perspective and individual differences in alexithymia. The authors hypothesised that narrative engagement would be higher when people assume a first-person (rather than third-person) perspective and for people lower (rather than higher) on alexithymia. In an online study (N = 541) and a lab study (N = 55), participants with varying levels of alexithymia read (...) first- and/or third-person narrated texts and then rated their narrative engagement. As expected, first-person stories evoked more narrative engagement than third-person stories, and global alexithymia was negatively correlated with narrative engagement. Narrative perspective did not interact with cognitive facets of alexithymia (i.e. difficulties identifying, verbalising, and understanding feelings). However, narrative perspective did interact with affective facets of alexithymia (i.e. emotionalising and fantasising): First-person (rather than third-person) stories elicited more narrative engagement at lower levels of affective alexithymia, but not at higher levels of affective alexithymia. The interaction effect was significant in Study 1; the interaction was significant in Study 2 after controlling for trait absorption. Together, these findings suggest that alexithymia is linked to difficulties in mentally simulating narrative worlds. (shrink)

A comparative study is made of the eigenvalue problems of electromagnetics and quantum mechanics, with special reference to the operations of spatial inversionP and time inversionT. Electromagnetics, which permits closer agreement with the dictates of relativity (when the latter is extended toP andT), exhibits characteristic differences with respect to quantum mechanics. An evaluation of these distinctions is presented against the backdrop of a choice between absolute scalar action and charge versus pseudoscalar action and charge.

In an article entitled ‘Some Facts about our Oldest Latin Manuscripts,’ which appeared in this journal, the present writer put together a group of forty-seven MSS. which had this one feature in common, that each page or each column of a page they contained began with a large letter, regardless of whether that letter occurred in the middle of a sentence, or even in the middle of a word. It so happened that the list thus drawn up was composed almost (...) entirely of very ancient MSS.; indeed, it contained a very large proportion of the oldest MSS. extant. In the circumstances it seemed useful to note down the behaviour of these MSS. with respect to four other features—namely, the manner of indicating the omission of m and n at the end of lines, the use of running titles in the top margin, the size and arrangement of the written space, and the manner of signing quires. (shrink)

The healthcare crisis that has developed in the last two decades during China's economic reform has caused healthcare and hospital financing reforms to be largely experienced by patients as a crisis in the patient–healthcare professional relationship (PPR) at the bedside. The nature and magnitude of this crisis were epitomized by the "Harbin Scandal"—an incident that took place in August 2005 in a Harbin teaching hospital in which the family of an elderly patient hospitalized in the intensive care unit (ICU) for (...) 66 days paid over RMB ¥6 million. The news was publicized globally and ended in the firing of six top hospital administrators including the hospital president and the ICU director. This paper seeks to show that the Chinese healthcare crisis is ultimately linked to a conflict of interests between patients and healthcare professionals (HCPs), which is inherent in the reformed healthcare system of China. Hence the crisis is, at its core, a crisis of fidelity and confidence that must be restored to the PPR. At the "macro" level, it is simplistic to blame the crisis on the failure of the market system, and at the "micro" level, it is naïve to expect that a contractual understanding of the PPR will effectively restore the confidence of patients. This paper will show that the fiduciary relationship and medical professionalism share similar attributes, with fidelity being the core value of both. It concludes that the loss of medical fidelity implies the dissolution of the PPR and the demise of the medical profession and challenges Chinese HCPs to keep their fidelity as a means to both protect their patients’ interests and to preserve their profession's survival. (shrink)

The uniqueness of logic is upheld and contrasted with twenty roles of a wider responsive order that includes us and our procedures. Empirical responses are precise, but different in different approaches. Procedures and findings are independent of (not separable from) their concepts. Two-way feedback obviates a top-down derivation of findings from assumptions, hypotheses, history, or language. The postmodern problems of interpretation, conditions of appearances and relativism involve the ancient error of making perception the model-instance of experience. Instead, bodily interaction functions (...) in language and precedes perception and interpretation. Logic, space time locations and individuated referents involve positional relations derived from comparing. Beyond Kuhn, Feyerabend, Newton and Einstein, if we can give interaction priority over comparing, the responsive objectivity of both can be upheld. A new empiricism, neither naive nor constructivist, uses the words order, explication, truth, and exactly to build on Wittgenstein and on Dilthey's hermeneutic. Natural language is metaphor-like, originally crossed. Logic must ignore its assumptions. It must render everything as a machine and drop humans and animals out. A new discipline is proposed, to move between the logical and the responsive orders, to deal with the machine/human interface and the social uses of science such as bioengineering. (shrink)

Despite its theoretical importance, little is known about how semantic memory structure facilitates and constrains creative idea generation. We examine whether the semantic richness of a concept has both benefits and costs to creative idea generation. Specifically, we tested whether cue set size—an index of semantic richness reflecting the average number of elements associated with a given concept—impacts the quantity (fluency) and quality (originality) of responses generated during the Alternate Uses Task (AUT). Across four studies, we show that low-association, sparse, (...) AUT cues benefit originality at the cost of fluency compared to high-association, rich, AUT cues. Furthermore, we found an interaction with individual differences in fluid intelligence in the low-association AUT cues, suggesting that constraints of sparse semantic knowledge can be overcome with top-down intervention. Our findings indicate that semantic richness differentially impacts the quality and quantity of generated ideas, and that cognitive control processes can facilitate idea production when conceptual knowledge is limited. (shrink)

Senior managers are important to the successful management of ethics in organizations. Therefore, their perceptions of organizational ethics are important. In this study, we propose that senior managers are likely to have a more positive perception of organizational ethics than lower level employees do largely because of their managerial role and their corresponding identification with the organization and need to protect the organization’s image as well as their own identity. By contrast, lower level employees are more likely to be cynical (...) about the organization’s ethics. In order to compare senior managers’ and lower level employees’ perceptions of ethics in the organization, we surveyed randomly selected senior managers and lower level employees in three firms. We found that perceptions of ethics in the organization differed predictably across levels, with senior managers’ perceptions being significantly more positive and lower level employees’ perceptions being more negative. Implications for practice and research are discussed. (shrink)

Codes of ethics are directly aimed at behavioral control, but they also affect a company’s ethical culture, which in turn concerns compliance and ethical behavior. To positively influence a company’s ethical culture, employees must be familiar with its code of ethics, perceive that top management is committed to the code, and believe that their peers also comply with the code. The evidence on whether a code’s design affects a company’s ethical culture is limited. This study’s factorial survey experiment contributes to (...) this gap in two ways: first, it investigates whether a code’s design affects how easily the code can be learned and, therefore, contributes to code familiarity. Second, it examines how a code can convey expectations regarding top management’s commitment and peers’ behavior, both of which are part of ethical culture. The results indicate that a positive tone increases code familiarity, and a code signed by top managers sends a strong signal of their commitment to the code. Finally, various implications of the results for research and practice are discussed. (shrink)

We propose a modification of the exhaustivity operator from Fox Presupposition and implicature in compositional semantics, Palgrave Macmillan, London, pp 71–120, 2007. https://doi.org/10.1057/9780230210752_4) that on top of negating all the Innocently Excludable alternatives affirms all the ‘Innocently Includable’ ones. The main result of supplementing the notion of Innocent Exclusion with that of Innocent Inclusion is that it allows the exhaustivity operator to identify cells in the partition induced by the set of alternatives whenever possible. We argue for this property of (...) ‘cell identification’ based on the simplification of disjunctive antecedents and the effects on free choice that arise as the result of the introduction of universal quantifiers. We further argue for our proposal based on the interaction of only with free choice disjunction. (shrink)

It has often been argued that Thomas More’s Utopia is fundamentally concerned with outlining and theoretically justifying an ideal model of society and not with determining what would be the practical steps required for its establishment in the real world. Even if we were to accept this widespread interpretation, I consider that it is possible to recognize in the text indications that suggest two different and even opposing paths along which the political construction of Utopia could take place. The first, (...) and strictly speaking, the only one that the work is trying to put forward, is individual, elitist, coercive, and top-down. The second that, for its part, seems to be presented rather with the intention of preventing it from coming to fruition is hence, on the contrary, collective, popular, insurrectionary and from below. The present article tries, first, to show how and through what arguments these two models of action are presented in More’s work, taking note, in addition, of the important difficulties involved in the one which it intends to propose. After this, two historical realizations immediately after Utopia was published that illustrate them are developed. Finally, the present article tries to establish what relationship these two paths have with each other according to the work’s approach and, also, suggest what alternative relationship they could maintain if a different point of view was attempted. (shrink)

This article develops a model-based account of the standardization of physical measurement, taking the contemporary standardization of time as its central case-study. To standardize the measurement of a quantity, I argue, is to legislate the mode of application of a quantity-concept to a collection of exemplary artefacts. Legislation involves an iterative exchange between top-down adjustments to theoretical and statistical models regulating the application of a concept, and bottom-up adjustments to material artefacts in light of remaining gaps. The model-based account clarifies (...) the cognitive role of ad hoc corrections, arbitrary rules and seemingly circular inferences involved in contemporary timekeeping, and explains the stability of networks of standards better than its conventionalist and constructivist counterparts. (shrink)

Philosophical instruction in the French Universities usually consists in more or less direct preparation for the licence-ès-lettres and the agrigation , or in informal discussion with candidates preparing for the Doctorate. But it has for long been the practice at the Sorbonne in Paris for the Professors to deliver a course of public lectures lasting throughout a half or the whole of the academic year. And since the eleinehts of logic and philosophy are taught in the top form of every (...) lycèe quite a large part Of the ordinary educated public is able to follow with profit the communications of the foremost philosophers. This year, Professor A. Lalande lectures on “General Methodology”; Professor Brunschvicg on “The Object in Perception and in Science”; Professor Delacroix on “Consciousness and Personality”; Dr. Wallon on “Explanation and Constructive Thought in the Child”; Professor Basch on “The Æsthetic Categories,” and on “English Æsthetics in the Eighteenth Century,” and Professor E. Gilson on “The Main Problems of Mediaeval Philosophy.” At the College de France, Professor Le Roy lectures on “The Primitive Forms of Intelligence,” Professor Pierre Janet on “The Psychological Evolution of Personality,” and Professor Pièron on “Pain and Affective Reactions.”. (shrink)

In some recent papers, the authors and Peter Gärdenfors have defined and studied two different kinds of formal operation, conceived as possible representations of the intuitive process of contracting a theory to eliminate a proposition. These are partial meet contraction (including as limiting cases full meet contraction and maxichoice contraction) and safe contraction. It is known, via the representation theorem for the former, that every safe contraction operation over a theory is a partial meet contraction over that theory. The purpose (...) of the present paper is to study the relationship more finely, by seeking an explicit map between the component orderings involved in each of the two kinds of contraction. It is shown that at least in the finite case a suitable map exists, with the consequence that the relational, transitively relational, and antisymmetrically relational partial meet contraction functions form identifiable subclasses of the safe contraction functions, over any theory finite modulo logical equivalence. In the process of constructing the map, as the composition of four simple transformations, mediating notions of bottom and top contraction are introduced. The study of the infinite case remains open. (shrink)

The mere presence of irrelevant external stimuli results in interference with the fidelity of details retrieved from long-term memory (LTM). Recent studies suggest that distractibility during LTM retrieval occurs when the focus of resource-limited, top-down mechanisms that guide the selection of relevant mnemonic details is disrupted by representations of external distractors. We review findings from four studies that reveal distractibility during episodic retrieval. The approach cued participants to recall previously studied visual details when their eyes were closed, or were open (...) and irrelevant visual information was present. The results showed a negative impact of the distractors on the fidelity of details retrieved from LTM. An fMRI experiment using the same paradigm replicated the behavioral results and found that diminished episodic memory was associated with the disruption of functional connectivity in whole-brain networks. Specifically, network connectivity supported recollection of details based on visual imagery when eyes were closed, but connectivity declined in the presence of visual distractors. Another experiment using auditory distractors found equivalent effects for auditory and visual distraction during cued recall, suggesting that the negative impact of distractibility is a domain-general phenomenon in LTM. Comparisons between older and younger adults revealed an aging-related increase in the negative impact of distractibility on retrieval of LTM. Finally, a new study that compared categorization abilities between younger and older adults suggests a cause underlying age-related decline of visual details in LTM. The sum of our findings suggests that cognitive control resources, although limited, have the capability to resolve interference from distractors during tasks of moderate effort, but these resources are overwhelmed when additional processes associated with episodic retrieval, or categorization of complex prototypes, are required. (shrink)

Human clinical research trials, by which corporations, universities, and research scientists bring new drugs, devices, and procedures into the practice and marketplace of medicine, have become a huge business. The National Institutes of Health doubled its spending over the past five years, while in the private sector the top twenty pharmaceutical companies have more than doubled their investment in research and development over a roughly comparable period. To date, some twenty million Americans have participated in clinical research trials that now (...) are as common in the private practice setting as in academia.For many years human clinical trials received relatively little public attention. In the wake of several well-publicized research abuses, Congress created in 1974 the National Commission for the Protection of Human Subjects of Biomedical and Behavioral Research to formulate recommendations to protect human research subjects. The Commission’s 1979 Belmont Report helped to guide the Institutional Review Boards that review the ethics of federally funded research. (shrink)

_ Source: _Volume 61, Issue 1, pp 33 - 42 _De caelo_ 2.6 describes irregular motion differently from the discussion at _Physics_ 5.4. The desire to make the one discussion congrue with the other has strained interpretation of the _De caelo_ passage. Aristotle provides a theory of irregular motion that is tripartite and the passage ought to be interpreted in such a way as to explain this tripartite motion. _Akmē_ is not a ‘top speed’ as it is generally translated, but (...) a point in an object’s motion when _epitasis_ must become _anesis_. Although the terms _epitasis_ and _anesis_ cover ‘acceleration’ and ‘deceleration’ they cannot be reduced to them. (shrink)

Contemporary research highlights multiple societal and environmental benefits in addition to potential economic advantages associated with renewable energy utilization. As federal and state incentives for investments in RE technologies become more prevalent, RE sources represent increasingly viable alternatives to established fossil fuel energy. RE utilization is recognized as a key component of “green” product innovation that helps firms reduce the environmental impact of production processes and diminish their ecological footprints and energy consumption. Yet, despite consistent evidence that corporate sustainability initiatives (...) are favorably associated with firm performance, the limited research that examines associations between RE initiatives and firm performance yields mixed results and an explicit link has yet to be established. Drawing on the natural resource-based view of the firm, we examine the association between RE utilization and firm financial performance over time. Annual ROI, Tobin’s Q, and operating margin for large U.S. firms identified as exceptional users of RE in the EPA’s Fortune 500 Top Green Power Partners list are compared with their respective industry medians over a 7-year period and post hoc bootstrapping and sensitivity analyses are performed to further validate the study findings. Our research advances current knowledge about the influence of RE utilization by demonstrating that top RE user firms consistently generated superior financial performance compared to their industry competitors. As such, the study findings lend credence to the existence of a business case that complements the societal and environmental benefits of RE utilization. (shrink)

English speakers use vertical language to talk about power, such as when speaking of people being “at the bottom of the social hierarchy” or “rising to the top.” Experimental research has shown tha...

For over thirty years, Stephen Braude has studied the paranormal in everyday life, from extrasensory perception and psychokinesis to mediumship and materialization. _The Gold Leaf Lady and Other Parapsychological Investigations_ is a highly readable and often amusing account of his most memorable encounters with such phenomena. Here Braude recounts in fascinating detail five particular cases—some that challenge our most fundamental scientific beliefs and others that expose our own credulousness. Braude begins with a south Florida woman who can make thin gold-colored (...) foil appear spontaneously on her skin. He then travels to New York and California to test psychokinetic superstars—and frauds—like Joe Nuzum, who claim to move objects using only their minds. Along the way, Braude also investigates the startling allegations of K.R., a policeman in Annapolis who believes he can transfer images from photographs onto other objects—including his own body—and Ted Serios, a deceased Chicago elevator operator who could make a variety of different images appear on Polaroid film. Ultimately, Braude considers his wife’s surprisingly fruitful experiments with astrology, which she has used to guide professional soccer teams to the top of their leagues, as well as his own personal experiences with synchronicity—a phenomenon, he argues, that may need to be explained in terms of a refined, extensive, and dramatic form of psychokinesis. Heady, provocative, and brimming with eye-opening details and suggestions, _The Gold Leaf Lady and Other Parapsychological Investigations_ will intrigue both adherents and detractors of its controversial subject matter alike. (shrink)

The present study investigates the relationship between technology director, internationalisation, and firm performance, assuming the beneficial effect of digital-sustainable corporate governance reforms. We implied the presence of a technology director on the board and empirically examined its impact on firm performance. In addition, we also test business internationalisation as a mediator between the technology director on the board and firm performance. The empirical findings rely on the data retrieved from the S&P Dow Jones Sustainability Index 2019 for 115 top sustainable (...) EU firms and the Thomson Reuters Refinitiv Eikon database. The results reveal a significant positive relationship between the technology director's presence on the board and firm performance. We also find business internationalisation mediates the relationship between the technology director's presence on the board and firm performance. Overall, we try to lay a foundation for a digitally aware board and its impact on important firm decisions. (shrink)

Efforts to understand gender segregation within and among science disciplines have focused on both supply- and demand-side explanations. Yet we know little about how academic scientists themselves view the sources of such segregation. Utilizing data from a survey of scientists at thirty top U.S. graduate programs in physics and biology and semistructured interviews with 150 of them, this article examines the reasons academic scientists provide for differences in the distribution of women in biology and physics. In quantitative analyses, gender is (...) more salient than discipline in determining the reasons scientists provide for gender disparities between disciplines, suggesting that gender may act as a “master status,” shaping the experiences of scientists regardless of the gender composition of the discipline. Qualitative interviews confirm this interpretation and reveal that scientists also perceive mentoring, natural differences, discrimination, and the history of the disciplines to be important factors. Results contribute to research on the relationship between emotional labor and occupational gender segregation conducted in professions such as law and nursing. (shrink)

Many large corporations now have written codes of ethics to guide the business/marketing activities of employees. The purpose of this study was to determine the frequency and types of topics which are covered in the ethics policy statements of large U.S. corporations. The results indicated that the topics covered most often (respectively) were: misuse of funds/improper accounting, conflicts of interest, political contributions, and confidential information. It is concluded that in addition to written ethics policy statements, top management should communicate ethical (...) values and demonstrate by example. (shrink)

This study proposes and tests a model of the relations among corporate accountants’ perceptions of the ethical climate in their organization, the perceived importance of corporate ethics and social responsibility, and earnings management decisions. Based on a field survey of professional accountants employed by private industry in Hong Kong, we found that perceptions of the organizational ethical climate were significantly associated with belief in the importance of corporate ethics and responsibility. Belief in the importance of ethics and social responsibility was (...) also significantly associated with accountants’ ethical judgments and behavioral intentions regarding accounting and operating earnings manipulation. These findings suggest that perceptions of ethical climate, usually presumed to reflect the “tone at the top” in the organization, lead accounting professionals to rationalize earnings management decisions by adjusting their attitudes toward the importance of corporate ethics and social responsibility. This is the first study to document a relationship between organizational ethical climate and professional accountants’ support for corporate ethics and social responsibility, and also the first study to document that industry accountants’ views toward corporate ethics and social responsibility are associated with their willingness to manipulate earnings. The findings have important implications, suggesting that organizational efforts to enhance the ethical climate and emphasize the importance of corporate ethics and social responsibility could reduce the prevalence of earnings manipulation. (shrink)

CEO compensation has received much attention from both academics and regulators. However, academics have given scant attention to understanding judgments about CEO compensation by third parties such as investors. Our study contributes to the ethics literature on CEO compensation by examining whether judgments about CEO compensation are influenced by two aspects of a company’s tone at the top—social ties between the CEO and members of the Executive Compensation Committee and the CEO’s Reputation, particularly for financial reporting and disclosures. Although, stock (...) exchanges such as NASDAQ require ECC members to be independent, CEOs still may have social connections to the ECC. In addition, CEOs develop a reputation for the quality of their company’s financial reporting and disclosures. We expect both CEO Social Ties and CEO Reputation to impact say-on-pay judgments, and that fairness perceptions about the CEO compensation will mediate the relationship. We conduct an experiment to test our hypotheses. In this study, we employ a two by two experimental design where we manipulate CEO Social Ties with members of the ECC and CEO Reputation for the quality of financial reporting disclosures . Participants were MBA students who provided a say-on-pay judgment , and judgments about the fairness of the CEO’s compensation. Results indicate that CEO Social Ties affected participants’ say-on-pay judgments, which were fully mediated by their perceptions about fairness of the CEO’s compensation. Further, the CEO’s Reputation also affected participants’ say-on-pay judgments, which were fully mediated by their perceptions about fairness of the CEO’s compensation. Implications for research and public policy are presented. (shrink)

Three recent research reports by Topping and Trickey, by Fair and colleagues, and by Gorard, Siddiqui and Huat See have produced data that support the conclusion that a Philosophy for Children program of one-hour-per-week structured discussions has a marked positive impact on students. This article presents data from a follow up study done three years after the completion of the study reported in Fair et al.. The data show that the positive gains in scores on the Cognitive Abilities Test (...) were still present and had not faded after three years. Given the strength of these confirmations of the positive durable impact of the P4C program of structured discussions and given the relatively low cost of implementing the P4C program, it is recommended that it become a standard part of the school curriculum. (shrink)

In this article I will attempt to refute the claim that the mind is a radically emergent feature of the brain. First, the inter-related concepts of emergence, reducibility and constraint are considered, particularly as these ideas relate to hierarchical biological systems. The implications of radical emergence theories of the mind such as the one posited by Roger Sperry, are explored. I then argue that the failure of Sperry's model is based on the notion that consciousness arises as a radically emergent (...) feature ‘at the top command’ of a non-nested neurological hierarchy. An alternative model, one that avoids the dualism inherent in radical emergence theories, is offered in which the brain is described as producing a nested hierarchy of meaning and purpose that has no ‘top’ or ‘summit’. Finally, I will argue there remains a non-reducible aspect of consciousness that does not depend upon radical emergence theory, but rather on the mutual irreducibility of the subjective and objective points of view. This irreducible aspect of consciousness can be understood as the non-mysterious result of brain evolution and normal neural functioning. (shrink)

A joint effort by the University of California at Berkeley and Delft University of Technology to develop a graduate engineering ethics course for PhD students encountered two types of challenges: academic and institutional. Academically, long-term collaborative research efforts between engineering and philosophy faculty members might be needed before successful engineering ethics courses can be initiated; the teaching of ethics to engineering graduate students and collaborative research need to go hand-in-hand. Institutionally, both bottom-up approaches at the level of the faculty and (...) as a joint research and teaching effort, and top-down approaches that include recognition by a University’s administration and the top level of education management, are needed for successful and sustainable efforts to teach engineering ethics. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:The Metaphysics of Creation. Aquinas's Natural Theology in Summa contra gentiles IIE.J. AshworthNorman Kretzmann. The Metaphysics of Creation. Aquinas's Natural Theology in Summa contra gentiles II. Oxford: Clarendon Press, 1999. Pp. xiii + 483. Cloth, $65.00.Thomas Aquinas is astounding not just for the richness, complexity and timeless interest of his thought, but for the sheer bulk of his works. The challenge this bulk presents to commentators has been (...) taken up in various ways. Some people focus on Aquinas's architectonic, giving a global overview of individual works in such terms as the neo-Platonic exitus-reditus schema; others focus on the interplay of faith and reason in his works by classifying Aquinas as a theologian, or a Christian philosopher, or a philosopher-theologian; still others try to organize his thought by bringing together thematically-linked discussions from a variety of places. All three approaches tend to overlook perhaps the most striking feature of Aquinas's writings: the continuous progression of carefully-formulated, detailed arguments and sub-arguments.In the second book of his uncompleted trilogy on Summa contra gentiles, Norman Kretzmann combines the best of the first two approaches to Aquinas with an impressive and largely successful attempt to come to terms with Aquinas as an arguer. He takes an ample selection of Aquinas's own arguments in their order of appearance in SCG II; he analyzes their premisses; he shows how they function in relation to earlier and later arguments; and he criticizes their weaknesses. He does all this in an elegant, lucid prose that ensures the attentive reader an enhanced understanding of the specific topics discussed by Aquinas. [End Page 434]To understand the full import of the arguments examined, however, we need to consider what Aquinas hopes to achieve by his sequences of arguments. While granting that Aquinas is a theologian, and that he intends his Summa contra gentiles to give a full account of what Christians believe, Kretzmann argues that the first three books of SCG present a fully-developed natural theology which can serve as guide and inspiration to thinkers today. The key to understanding Aquinas here is the recognition that the philosopher, particularly the metaphysician, is, or should be, concerned with the first principles and most ultimate aspects of reality. If it turns out, as most philosophers before the twentieth century have believed, that these first principles are divine, then truths taught by revelation can be integrated with truths arrived at by reason. Moreover, once the existence and nature of God have been established, or at least rendered plausible, one can take God as a starting point for the explanation of this-worldly phenomena, from the nature of the physical world to the nature of the human person. This explanation, while buttressed by references to Biblical revelation, will nonetheless be fully natural, insofar as it relies on arguments whose premisses are those available to any rational being independently of revelation.In his earlier book, The Metaphysics of Theism (Oxford, 1997) Kretzmann examined the start of Aquinas's natural theology, the movement from things around us to God. In The Metaphysics of Creation, finished just before his death, Kretzmann takes up the emergence of things from God. The book is divided into three unequal parts. First, there is a long discussion of Aquinas's view of creation, and the precise way in which the world is dependent upon God, its first cause. Particularly notable in this section is the discussion of Aquinas's view that creation is compatible with the notion of a beginningless world. The second, very brief, section takes up Aquinas's treatment of the emergence of different species, and his willingness to reject the kind of literal reading of Genesis espoused by contemporary creationists. The third and longest section takes up the nature of the human mind or soul. What makes this section particularly interesting is its emphasis on the implications of the top-down approach. If we start with the ideas that God is a pure intellect, and that immaterial substance is possible, then the mind-body problem becomes that of explaining how intellect can ever be closely related to matter, rather that... (shrink)

Through a qualitative approach, we explore the perspective of 72 CEOs of companies operating in Portugal about the definition of corporate sustainability and its facilitators, and obtain four main findings. First, most CEOs equate CS with the company’s continuity/viability. Second, the relevance ascribed to different stakeholders differs considerably: while more than 50 % of CEOs cited shareholders/profits, and more than 40 % mentioned the natural environment and employees, very few mentioned customers, society, suppliers, the State, or competitors. Third, the management (...) practices considered as most important to develop CS are the organization’s strategic alignment with a long-term orientation, and developing and energizing people within a positive organizational climate characterized by trust and ethics. Fourth, the leadership characteristics and behaviors considered as most important to foster CS are scrutinizing the future and leading people through a mobilizing vision; energizing and developing employees; and leading by example. While the whole picture is largely consistent with the “sustainable strategic management” approach suggested by Stead and Stead and with recent CS integrative approaches, the great majority of CEOs who participate in the study have not embraced such integrative and coevolutive perspectives. (shrink)

As its subtitle 'Skepticism, Individuality and Chastened Politics' indicates, this book is an exploration of and a largely favorable engagement with salient elements in the thinking of a theorist who is widely regarded as the greatest Anglophone political thinker and among the top rank of philosophical writers generally. In emphazing Hobbes's skepticism, Richard Flathman goes against the grain of much of the literature concerning Hobbes. The theme of individuality is more familiar, particularly from the celebrated writings on Hobbes by Michael (...) Oakeshott, but the idea of a chastened politics challenges the widely influential view that Hobbes was not only an authoritarian but an incipient or proto-totalitarian. (shrink)

The anterior cingulate cortex (ACC)has been identified as part of a supervisoryattentional network for selecting alternativemotor programs in response to top-down corticalprocessing, particularly in situationsinvolving conflicting cognitive tasks.Bilateral lesions to the ACC may be causallyassociated with akinetic mutism, where patientsare unable to voluntarily initiate responses.The clinical and neuroanatomical evidence forthis presumed causal association is examined atlength. However, given the many reciprocalprojections between cerebral, motor, limbic andparalimbic structures within the executivesupervisory network, the association ofvoluntary behavior with a particular structure(the ACC) is (...) highly controversial and thereforepremature at this time. Also considered is theclaim that our subjective sense of voluntarycontrol and free will is simply due toour not having conscious access to theunderlying neural computations that precede our decisions and actions. On thecontrary, the distinction between voluntary and involuntary thoughts and actions mayrather be a matter of temporal and directionallag between parallel computations in differentneural areas. Finally, with reference toDennett, there is an extended discussion ofwhether patients with akinetic mutism are (i) conscious automata, (ii) non-intentional systems, and (iii) in azombie-like state. The relevance of (i)–(iii) for the cognitive neuroscientificliterature is then briefly addressed. (shrink)

Aging is accompanied by stereotyped changes in functional brain activations, for example a cortical shift in activity patterns from posterior to anterior regions is one hallmark revealed by functional magnetic resonance imaging (fMRI) of aging cognition. Whether these neuronal effects of aging could potentially contribute to an amelioration of or resistance to the cognitive symptoms associated with psychopathology remains to be explored. We used a visual illusion paradigm to address whether aging affects the cortical control of perceptual beliefs and biases. (...) Our aim was to understand the effective connectivity associated with volitional control of ambiguous visual stimuli and to test whether greater top-down control of early visual networks emerged with advancing age. Using a bias training paradigm for ambiguous images we found that older participants (n = 16) resisted experimenter-induced visual bias compared to a younger cohort (n = 14) and that this resistance was associated with greater activity in prefrontal and temporal cortices. By applying Dynamic Causal Models for fMRI we uncovered a selective recruitment of top-down connections from the middle temporal to Lingual gyrus (LIN) by the older cohort during the perceptual switch decision following bias training. In contrast, our younger cohort did not exhibit any consistent connectivity effects but instead showed a loss of driving inputs to orbitofrontal sources following training. These findings suggest that perceptual beliefs are more readily controlled by top-down strategies in older adults and introduce age-dependent neural mechanisms that may be important for understanding aberrant belief states associated with psychopathology. (shrink)

Gaining informed consent among marginalized groups that include decisionally incapacitated individuals and those outside of the researcher's own geo-social and ethnic background still challenges many researchers. We suggest that there is a need for consideration of a different approach to research ethics in international settings. Based on extensive field work in West Africa on medical knowledge transfers and patient–healer relationships, this paper will discuss the challenges posed in obtaining informed individual consent in international settings. It is argued that while being (...) on the whole convincing, the top-down approach of the proposed solutions, which clearly dominates the participative approach, fails in building sustainable capacity, decision-making competency, and empowerment in the communities in which the research is conducted. Using appropriate decision aids can help resolve these issues. (shrink)