Recent accounting scandals involving the collapse of large corporate firms have brought into question the adequacy of ethics education within accounting programs. This paper investigates the ethical decisions of accountancy students and in particular analyses the effect of group (as opposed to individual) decision-making on ethical decisions. Final year accountancy students (sample size of 165) were randomly allocated into two experimental conditions. The participants were then presented with five (5) ethical vignettes. One experimental condition involved completing the ethical decisions as (...) individuals (60). The other involved completing the ethical decision-making as a group of 3–4 participants (34). A consistent pattern of behaviour was observed in the analysis of individual versus group responses. Individuals displayed stronger tendencies than groups to take the extreme actions of acting either unethically or ethically (whistleblowing), whereas groups displayed stronger tendencies to take the safer (neutral) options. It was concluded that groups reached consensus decisions, in an ethical context, probably as a result of peer pressure. The significant implication of this finding is in relation to the emphasis accounting programs place on group work. Group work may enhance students’ abilities to work as a team. However, as revealed in this study’s results, group work may not be an effective means of producing the optimal decision in all subject matter areas, especially complex areas such as ethical decision-making. (shrink)

How the insane asylum became a laboratory of democracy is revealed in this provocative look at the treatment of the mentally ill in nineteenth-century France. Political thinkers reasoned that if government was to rest in the hands of individuals, then measures should be taken to understand the deepest reaches of the self, including the state of madness. Marcel Gauchet and Gladys Swain maintain that the asylum originally embodied the revolutionary hope of curing all the insane by saving the glimmer of (...) sanity left in them. Their analysis of why this utopian vision failed ultimately constitutes both a powerful argument for liberalism and a direct challenge to Michel Foucault's indictment of liberal institutions. The creation of an artificial environment was meant to encourage the mentally ill to live as social beings, in conditions that resembled as much as possible those prevailing in real life. The asylum was therefore the first instance of a modern utopian community in which a scientifically designed environment was supposed to achieve complete control over the minds of a whole category of human beings. Gauchet and Swain argue that the social domination of the inner self, far from being the hidden truth of emancipation, represented the failure of its overly optimistic beginnings. Madness and Democracy combines rich details of nineteenth-century asylum life with reflections on the crucial role of subjectivity and difference within modernism. Its final achievement is to show that the lessons learned from the failure of the asylum led to the rise of psychoanalysis, an endeavor focused on individual care and on the cooperation between psychiatrist and patient. By linking the rise of liberalism to a chapter in the history of psychiatry, Gauchet and Swain offer a fascinating reassessment of political modernity. (shrink)

In the specialized area of pediatric endocrinology, the use of human growth hormone (hGH) both for children who have a growth hormone abnormality and for the treatment of non-hGH-deficient children who are short is a current clinical reality that raises important ethical questions. Generally speaking, the use of hGH for those children who are clearly lacking it is an efficacious intervention based upon established clinical criteria. The use of hGH for children who are short, but have no growth hormone abnormality (...) is ethically and clinically more controversial. The moral conundrum of how to gain knowledge about new medical treatments that may be beneficial to children while, at the same time, ethically enrolling them in clinical trials with placebo arms in order to gain such knowledge will continue to be a contentious issue in the conduct of research and in the delivery of health care. In addition, there are questions about what ought to be studied and whether a physical characteristic such as short stature ought to be viewed as a circumstance of less than optimal health. (shrink)

The purpose of this study is to examine whether United States -style regulatory intervention to encourage whistle-blowing can be immediately effective if transplanted into another country with a distinctly different historical cultural background and institutional system. A total of 98 U.S. and 84 German accountants participated in a laboratory experiment relating to a case of financial statement fraud. The provision of anti-retaliation protection and monetary rewards for whistle-blowing were manipulated and participants were asked to assume the role of an internal (...) auditor. We hypothesize and find that the provision of anti-retaliation protection and monetary rewards encourage U.S. accountants to blow the whistle. In contrast, among German accountants, where their country features a historical fear and distrust of whistle-blowers, U.S.-style regulatory interventions are less effective. Together, our findings provide strong support for the theory of path-dependence, suggesting that whistle-blowing regulation should not be uniformly transplanted without due consideration of the unique history and culture of a country. (shrink)

An important question in the business ethics literature concerns organizational response in the aftermath of an unethical business practice. This study examines factors affecting firms’ decision to take reparative action in the aftermath of an environmental violation. Specifically, we investigate environmental violators’ decision to undertake a Supplemental Environmental Project (SEP), which is an initiative that promotes restorative justice. To settle an environmental violation, the United States’ environmental regulator allows offenders the option of either paying the full penalty or a reduced (...) sum while spending additional effort and engaging in an environmental project. As predicted, we find that firms with poorer past environmental performance and greater shareholder environmental activism are more likely to engage and invest in a SEP. Additionally, there is a stronger association between shareholder activism and SEP investment when firms have poorer past environmental performance. Our findings inform regulators, stakeholders, and business ethics researchers on the factors that lead firms to undertake reparative action following unethical business practices. (shrink)

This report examines the role of 1890 land-grant institutions and Tuskegee University in international research and curriculum development. It discusses the need for internationalizing curricula and the benefits and costs for 1890 institutions. Two particular strategies for infusing global perspectives using a small land-grant university as a case-study are presented. Two international projects served as a vehicle for enhancing faculty teaching, research and service capabilities.

En este artículo me ocupo de la cuestión de cómo en las teorías de proceso dual se puede dar cuenta del autoengaño y su conexión con la racionalidad. Presento las versiones intencionalista y no intencionalista del autoengaño y muestro cómo el debate entre ellas puede dirimirse de manera más completa y satisfactoria en el marco de una teoría dual. En éste suelen aceptarse dos sistemas de razonamiento, uno heurístico y otro analítico, que compiten por el control de nuestras inferencias y (...) acciones, pero a veces interactúan y colaboran entre sí. Se defiende que si predomina la respuesta de S1, se puede ver el patrón del autoengaño como una forma de razonamiento heurístico y no únicamente como un vínculo causal. Se sugiere que las evaluaciones en cuanto a la racionalidad del proceso del autoengaño, dependerá del modo en que intervenga en el patrón de razonamiento y del sistema desde el cual se lleve a cabo. In this paper I discuss the phenomenon of self-deception and its connection with the notion of rationality linked to the dual process theories. I present the intentionalist and nonintentionalist accounts of self-deception and aim to show how the debate between them can be resolved in a more comprehensive and satisfactory manner, if it is placed in the frame of the dual process theories. The dual model usually accepts two kinds of reasoning processes, heuristic and analytic, referred to two different systems, S1 and S2. These processes compete for control of our inferences and actions, but sometimes they interact and collaborate. It is suggested that in a dual model, the evaluations in terms of the rationality of the process will depend on the way in which self-deception participates in the reasoning process and on the system from which the evaluation takes place. (shrink)

Background Caring is a core function of nurses and it confers upon them ethical obligations as ethical agents. Failure to carry out such ethical obligations raises ethical concerns. This study was not intended to explore ethical concerns, but the reported findings reveal problems which have ethical implications. This paper aims to elucidate the ethical issues inherent in the findings and propose strategies to mitigate them. Research design and methods An exploratory-descriptive qualitative design was used within a larger Action Research Study. (...) Data were collected through focus group discussions with nurse/midwives, and through exit interviews which were conducted with the women who participated in the study on their day of discharge. Six focus group discussions and thirty exit interviews were conducted, and data were analysed through thematic analysis. Participants and research context The study took place at selected maternal and child healthcare settings in Lilongwe, Malawi. The participants were nurse/midwives and women who were admitted in maternal and child healthcare settings and were purposively sampled. Ethical considerations Ethical approval was obtained from the relevant ethics committee and all ethical guidelines were followed in the conduct of the study. Findings The findings are presented under three themes which emerged from the data. The findings reveal effects of staff shortages on patient outcomes, problems experienced in low resource clinical settings and disrespectful nurse/patient communication. Conclusion The findings reveal that institutional factors constrain moral agency and patient safety is severely compromised in some of the clinical settings in Malawi which raises serious ethical concerns. (shrink)

This article examines the role of culture in the metaphorical/metonymic conceptualizations of fear, a primary emotion, in two languages—Akan (a West African, Kwa language) and English. The article adopts the general framework of conceptual metaphor theory (CMT) to compare and contrast the differences and/or similarities in the conceptualizations as well as the language-specific construals or elaborations of shared conceptual metaphors of fear in the two languages. The analysis of the language-specific realizations of the shared metaphorical/metonymic conceptualizations of the emotion concept (...) reveals both similarities and differences in the two languages, showing support for the cultural embodied cognition thesis, namely, the similarities in the conceptualization of emotions across cultures may be explained in terms of universal embodied cognition from which general metaphorical principles derive. However, the differences in language-specific elaborations may be explained in terms of cultural filtering of the general universal conceptualizations to reflect human experiences that are more salient to a particular sociocultural group. This analysis also shows a metaphor–metonymy interaction in the conceptualization of emotions across cultures. (shrink)

This article reports findings of a hermeneutic phenomenological study that explored the clinical learning experience for Malawian undergraduate student nurses. The study revealed issues that touch on both nursing education and practice, but the article mainly reports the practice issues. The findings reveal the emotions that healthcare workers in Malawi encounter as a consequence of practising in resource-poor settings. Furthermore, there is severe nursing shortage in most clinical settings in Malawi, and this adversely affects the performance of nurses because of (...) the excess workload it imposes on them. The results of the study also illustrate loss of professional pride among some of the nurses, and the article argues that such a demeanour is a consequence of burnout. However, despite these problems, the study also reveals that there are some nurses who have maintained their passion to care. (shrink)

In order to provide an effective whistle-blowing system, it is expected that companies would provide employees with a high level of disclosure regarding the whistle-blowing process. This study investigates variation in the extent of whistle-blowing disclosures. As a measure of whistle-blowing implementation, this study further examines the provision of a hotline channel. The results suggest that the extent of whistle-blowing disclosures is positively associated with the permissibility of anonymous reporting and organisational support for whistle-blowing, the number of external directors on (...) the audit committee, and the existence of concentrated shareholdings. The mere existence of whistle-blowing disclosures could simply be symbolic. The findings also indicate a greater likelihood of the provision of hotlines when companies are larger in size, have a higher level of current inventory, are cross-listed in the US, and permit anonymous reporting. (shrink)

The attentive pupil who wishes to be attentive, his eyes riveted on the teacher, his ears open wide, so exhausts himself in playing the attentive role that he ends up by no longer hearing anything....

November 4th-5th, 2012 at Kyoto University. Organizers: Hisashi Nakao & Pierre-Alain Braillard.

En el presente artículo retomo algunos tramos de mi tesis doctoral “El pensamiento histórico en las buenas prácticas de enseñanza de la historia en el nivel secundario. Un estudio interpretativo en escuelas municipales de Mar del Plata”, con la intención de reconocer experiencias vitales de otras mujeres que como profesionales docentes otorgan significado y sentido al presente proyectando futuros para sus estudiantes en territorio. En este trabajo rescato trazos de las historias de vida y biografías profesionales a partir del enfoque (...) narrativo que me permitió conocer sus vivencias, tomas de decisiones, formas de hacer y de sentir la enseñanza. (shrink)

The issues of tithes and seed sowing have taken a central focus in contemporary Christianity in Nigeria among the preachers. Many a time, it is assumed that tithes and seed sowing are requirements for salvation, prosperity and total well-being of the members. Making many to believe that Christianity is a money-venture business one can succeed if he knows how to hoodwink the gullible. Many have been deceived that by parting with a substantial amount of money in the name of sowing (...) seed, their problems would be solved. Unfortunately, the person’s problem may remain the same or even be compounded. This paper evaluates the activities, attitude and their inordinate ambitions. It examines the impact of tithe and seed sowing on Christianity in Nigeria. The research method adopted for this work is the qualitative phenomenological method. The paper observed that the value of tithe and seed sowing has changed from what is prescribed in the bible to what is preached on the pulpits. The study recommends among other things, that these preachers should preach the gospel with decorum and as it were in the bible so that its influence on Nigerians will bring about a reduction in crime, corruption and other immoral activities in Nigeria. Contribution: The article is focused on the issues of tithes and seed sowing. It underscores the fact that the message of tithe and seed sowing has become a means of siphoning members and enriching the preachers. It further reveals its negative and positive impacts such as, the promotion of corruption and fraud in the church and society, contribution to the decline of morality in the church and the society, increasing crime rate and increasing poverty rate in Nigeria among others. (shrink)

This pa per at tempts to look at read ing and all that this im plies, to some how find a view - point, such as a look at one self and through the eyes of one self, re gard ing one sit u a tion or an - other, one mat ter or an other. This view arises from ten sion be tween the text of fic tion a..

The central merit of the Theory of the Complexity as a Method is the "relational thought". This is one of the distinctive characteristics in the work of Morin. The method consists of the learning of that relational thought. But the same method is not simply thought, but a general attitude tow..

This work agrees and supports the I. Hacking’s thesis regarding the meaningof the logical constants accordingly with Gentzen’s Introduction and Elimination Rules of Sequent Calculus, corresponding with the abstract conception of the notion of logical consequence. We would like to ask for the minimum rules that must satisfy a connective in order to be considered as a genuine negation. Mainly, we will refer to both da Costa’s C-Systems and Priest’s LP system. Finally, we will analyze the presentations of these systems (...) within the Sequent Logic to show that paraconsistent negation lacks of pure rules of negation-elimination and negation-introduction rules or that they involve other connectives, thus making difficult to assign an univocal meaning to paraconsistent negation. (shrink)

The article is the result of the research project “Higher Education in Humanistic Perspective: An Approach from Martha Nussbaum”, having Nussbaum’s book Cultivating Humanity: A Classical Defense of Reform in Liberal Education as the main referent for the considerations presented. Hermeneutics is used as the philosophical method. One of the purposes of the article is to reveal how higher education courses in human development might be transformed from the perspective of self-examination in Martha Nussbaum’s thought, understanding the latter as one (...) of the three skills required for cultivating humanity. Self-examination is related to Bioethics in two different ways: first, by considering the current scientific context where some relevant issues arise and, second, it is exposed how its practice, by being in close relationship to the ethical and bioethical training of future professionals, is relevant for higher education teaching. Therefore, the consideration here presented is relevant and necessary precisely at a time when science progresses rapidly and not likewise the sense of humanity that should underlie and guide the actions of those involved in scientific progress and Health Care. Three topics are presented in the article: some considerations regarding the importance of bioethical thought, an approach to the particular meaning of Martha Nussbaum’s “self-examination”, and the examination of oneself and human formation related to Bioethics. (shrink)

A wide range of conflicting established moral viewpoints makes development of public policy related to infertility difficult. Where there are pluralities of viewpoints and no single established moral approach, uniform solutions are questionable. The Office of Technology Assessment (OTA), is a nonpartisan analytic support agency that serves the United States Congress by providing objective analyses of major public policy issues related to scientific and technological change. Because analysis of ethical issues is an important part of technology assessment, OTA included a (...) thematic analysis of ethical issues in the report, Infertility: Medical and Social Choices . A consideration of whether infertility is a disease was an important conceptual starting point, and religious perspectives were reviewed as possible sources of moral and ethical insight. Keywords: infertility, U.S. Congress, Office of Technology Assessment, infertility, right to reproduce, embryo CiteULike Connotea Del.icio.us What's this? (shrink)

This paper addresses the coconstruction of identities and emotions through the human/animal relationship, arguing that nonhuman animals can and do act as coagents in interspecies encounters. The paper narrates the extraordinary boundary-transgressing experiences of a particular kind of cogency labeled “huminality” . An autoethnographic account of pet-visitation involving a woman, a West Highland white terrier named Fergus, and geriatric residents demonstrates the power of huminality to authorize the emergence and realization of different identities and selves. Examples include the intimate friend, (...) the dignified self, the institutional resister, the gift-giver, and the available self. Huminality, in the emotional spacetime of the hospital, is rooted in empathy, concern, and affection. As ontological choreography, huminality takes us past the animal-Nature/human-culture frontier into uncharted territories of spacetime to engage in forms of life with nonhuman others. Encounters with animals, even on a geriatric ward, can transform our universe and our selves. (shrink)