The purpose of this study is to expand our understanding of the factors that influence ethical behavioral intentions of public accountants. Recent scandals have dominated the news and have caused legislators, regulators and the public to question the role of the accounting profession. Legislative changes have brought about major structural changes in the profession and continued scrutiny will surely lead to further changes. Thus, developing an understanding of the personal and contextual factors that influence ethical decisions is critical. An extension (...) of the theory of planned behavior [Ajzen, I.: 1985, Action Control-From Cognition to Behavior ], the model used in this study examined the influence of personal, social and organizational factors on ethical intentions. Specifically, the individual level model tested direct eects of attitudes, subjective norms, perceived behavioral control, moral sensitivity and ethical climate. Professionals from five accounting firms completed a survey that measured responses to ethical dilemmas related to the public accounting domain. To minimize the potential impact of common method bias, the survey instrument was administered in two phases. Hypotheses were evaluated using a structural modeling technique, partial least squares. Results show strong support for a direct relationship between attitudes and ethical intentions. The proposed direct eect of subjective norms was not supported. However, a significant relationship between subjective norms and attitudes was found. Professionals' attitudes towards ethical issues clearly influence intentions. Moreover, this study illustrates the potential influence of social factors in attitude formation. Future research should explore the factors in the public accounting domain that most strongly influence attitude formation. This study suggests that the theory of reasoned action oers a useful framework for exploring these issues. (shrink)

This book situates biomedicine within American culture and argues that the very organization and practice of medicine are themselves cultural. It demonstrates the symbolic construction of clinical reality within American biomedicine and shows how biomedicine never leaves the realm of the personal.

In this article, we used the capability approach as normative grounding to analyse a particular faith-based intervention targeting ‘youth at the margins’ – in this instance, marginalised migrant youths from Zimbabwe living in Johannesburg, South Africa. We used Albert Street School (AS School), run by Johannesburg’s Central Methodist Church, as our case study to show how this faith-based organisation, through its focus on education, created not only spaces for marginalised youths to aspire towards a better life but also practical opportunities (...) to convert their aspirations into action. Drawing on first-hand accounts of 12 Zimbabwean migrant youths who had completed schooling at AS School, as well as of representatives of both the school and the CMC, the article first sketches the Zimbabwe-South Africa migration context post 2000. A discussion then follows of AS School as a faith-based intervention which addresses the constrained capability for education amongst marginalised migrant youths. (shrink)

For the greater part of the last 50 years, it has been common for philosophers of mind and cognitive scientists to invoke the notion of realization in discussing the relationship between the mind and the brain. In traditional philosophy of mind, mental states are said to be realized, instantiated, or implemented in brain states. Artificial intelligence is sometimes described as the attempt either to model or to actually construct systems that realize some of the same psychological abilities that we and (...) other living creatures possess. The claim that specific psychological. (shrink)

: Catholic teaching has no moral difficulties with research on stem cells derived from adult stem cells or fetal cord blood. The ethical problem comes with embryonic stem cells since their genesis involves the destruction of a human embryo. However, there seems to be significant promise of health benefits from such research. Although Catholic teaching does not permit any destruction of human embryos, the question remains whether researchers in a Catholic institution, or any researchers opposed to destruction of human embryos, (...) could participate in research on cultured embryonic stem cells, or whether a Catholic institution could use any therapy that ultimately results from such research. This position paper examines how such research could be conducted legitimately in a Catholic institution by using an ethical analysis involving a narrative context, the nature of the moral act, and the principle of material cooperation, along with references to significant ethical assessments. It also offers tentative guidelines that could be used by a Catholic institution in implementing such research. (shrink)

Background: Expanded newborn screening generates incidental results, notably carrier results. Yet newborn screening programmes typically restrict parental choice regarding receipt of this non-health serving genetic information. Healthcare providers play a key role in educating families or caring for screened infants and have strong beliefs about the management of incidental results. Methods: To inform policy on disclosure of infant sickle cell disorder (SCD) carrier results, a mixed-methods study of healthcare providers was conducted in Ontario, Canada, to understand attitudes regarding result management (...) using a cross-sectional survey (N = 1615) and semistructured interviews (N = 42). Results: Agreement to reasons favouring disclosure of SCD carrier results was high (65.1%–92.7%) and to reasons opposing disclosure was low (4.1%–18.1%). Genetics professionals expressed less support for arguments favouring disclosure (35.3%–78.8%), and more agreement with arguments opposing disclosure (15.7%–51.9%). A slim majority of genetics professionals (51.9%) agreed that a reason to avoid disclosure was the importance of allowing the child to decide to receive results. Qualitatively, there was a perceived “duty” to disclose, that if the clinician possessed the information, the clinician could not withhold it. Discussion: While a majority of respondents perceived a duty to disclose the incidental results of newborn screening, the policy implications of these attitudes are not obvious. In particular, policy must balance descriptive ethics (ie, what providers believe) and normative ethics (ie, what duty-based principles oblige), address dissenting opinion and consider the relevance of moral principles grounded in clinical obligations for public health initiatives. (shrink)

Explores the history, culture, and lifestyle of Alaska's Aleutian Islands and features dozens of full-color photographs of the region's natural and man-made features.

Despite decades of research, we still lack a clear explanation for the emergence and persistence of inequality. Here we propose and evaluate a marginal utility of inequality hypothesis that nominates circumscription and environmental heterogeneity as independent, necessary conditions for the emergence of intragroup material inequality. After coupling the Standard Cross-Cultural Sample with newly generated data from remote sensing, we test predictions derived from this hypothesis using a multivariate generalized additive model that accounts for spatial and historical dependence as well as (...) subsistence mode. Our analyses show that the probability a society will be stratified increases significantly as a function of proxies of environmental heterogeneity and environmental circumscription. This supports the hypothesis that increasing environmental heterogeneity and circumscription drives the emergence and persistence of inequality among documented societies across the globe. We demonstrate how environmental heterogeneity and circumscription produce situations that limit individuals’ options so that some may find it in their best interest to give up some autonomy for material gain, while others may find it in their best interest to give up some material resources for another individual’s time or deference. These results support the marginal utility of inequality framework and enable future explorations of the ecological conditions that facilitate the emergence of intragroup inequality through time and across the globe. (shrink)

Employing the National Institute of Mental Health-funded Prevention of Suicide in Primary Care Elderly Collaborative Trial as a case study, we discuss 2 sets of ethical issues: obtaining informed consent for a clinic-based intervention study and using treatment as usual (TAU) as the control condition. We then address these ethical issues in the context of the debate about the quality improvement efforts of health care organizations. Our analysis reveals the tension between ethics and scientific integrity involved with using TAU as (...) a control condition and the difficulty in designing high-quality research in a community-based setting. (shrink)

In this paper we argue that the difference between standard measurement and proxy measurement in paleoclimatology should not be understood in terms of ‘directness’. Measurements taken by climatologists to be paradigmatically non-proxy exhibit the kinds of indirectness that are thought to separate them proxy measurement. Rather, proxy measurements and standard measurements differ in how they account for confounding causal factors. Measurements are ‘proxy’ to the extent that the measurements require vicarious controls, while measurements are not proxy, but rather ‘standard’, to (...) the extent that the measurement apparatus provides sufficient physical control on its own. Guided by this account of proxy measurement, we then consider some of the challenges specific to historical proxy measurement and how it is that historical scientists address these challenges. Historical scientists rely on significant causal dependencies and naturally preserved signals to mitigate the influence of destructive processes over time. (shrink)