The Sarbanes–Oxley Act of 2002 requires company executives to certify financial statements and internal controls as a means of reducing fraud. Many companies have operationalized this by instituting a sub-certification process and requiring lower-level managers to sign certification statements. These lower-level organizational members are often the individuals who are aware of fraud and are in the best position to provide information on the fraudulent act. However, the sub-certification process may have the effect of reducing employees’ intentions to report wrongdoing. (...) We suggest that subordinates with knowledge of a superior who committed a fraudulent act and certified that there is no fraud will feel less personal responsibility to report the act, thus, decreasing reporting intentions. Additionally, we suggest that if the fraud is discovered subsequent to the reports being filed with the Securities and Exchange Commission, employees will perceive lower management responsiveness to investigate the fraud, which will reduce intentions to report. Using an experimental approach, we manipulate two between-participant variables: the presence or absence of sub-certification by the transgressor and the timing of fraud discovery, either before or after the reports have been filed with the SEC. We find that when sub-certification is present, perceived personal responsibility and intentions to report were diminished compared to when sub-certification is absent. Timing of the discovery of the fraudulent act did not influence perceived management responsiveness or reporting intentions. Supplemental analysis shows that personal responsibility partially mediates the relationship between sub-certification and reporting intentions. Our findings suggest that audit committees and senior executives may want to carefully consider the costs and benefits of the sub-certification process. (shrink)

In this paper I discuss the claim that the successful reduction of qualitative to physical states requires some sort of intelligible connection between our qualitative and physical concepts, which in turn requires a conceptual analysis of our qualitative concepts in causal-functional terms. While I defend this claim against some of its recent critics, I ultimately dispute it, and propose a different way to get the requisite intelligible connection between qualitative and physical concepts.

Among philosophers of science nearly a century ago the dominant attitude was that (in Rudolph Carnap’s words) philosophy of science was “like science itself, neutral with respect to practical aims, whether they are moral aims for the individual, or political aims for a society.” The dominant attitude today is not much different: our aim is still to articulate scientific rationality, and our understanding of that rationality still excludes the moral and political. I contrast this with the growing entanglements within the (...) sciences of the ethical and the epistemic, and I suggest ways in which philosophers of science can usefully respond. †To contact the author, please write to: Department of Philosophy, 100 Malloy Hall, University of Notre Dame, Notre Dame, IN 46556; e‐mail: [email protected]. (shrink)

Sixty-five undergraduates participating in a wide range of psychological research experiments were interviewed in depth about their research experiences and their views on the process of informed consent. Overall, 32% of research experiences were characterized positively and 41 % were characterized negatively. One major theme of the negative experiences was that experiments were perceived as too invasive, suggesting incomplete explication of negative aspects of research during the informed consent process. Informed consent experiences were viewed positively 80% of the time. However, (...) most of the participants had a limited view of the purpose of informed consent: Less than 20% viewed the process as a decision point. Results suggest a number of common pitfalls to standard informed consent practices that have not generally been recognized. Results are discussed in terms of both ethical and methodological implications. Suggestions for improving the informed consent process are also provided. (shrink)

JANET DELGADO RODRIGUEZ | : The concept of vulnerability is central to current developments in bioethics, not only because of its analytic nature, but also due to its capacity for criticism. However, this concept has not been sufficiently developed, neither in the area of moral philosophy nor in bioethics. For this reason, it is necessary to define and analyze the conceptual framework in which the notion of vulnerability has been developed within the scope of bioethics. Thus, the purpose of (...) this paper is to indicate how the concept of vulnerability in the field of bioethics has been developed and what the main problems that derive from this approach are. Secondly, the paper analyzes some of the main philosophical approaches that I consider should be articulated in the expansion of a critical bioethics approach focused on the notion of vulnerability. To address this issue, I analyze the reflections that we find in the work of Martha Fineman, emphasizing the main relevant aspects for bioethics. Finally, I highlight the main implications of a theory of vulnerability for bioethics. | : Le concept de vulnérabilité est au coeur des développements actuels de la bioéthique, non seulement en raison de sa nature analytique, mais aussi en raison de son potentiel critique. Cependant, ce concept n’a pas été suffisamment développé, que ce soit dans le domaine de la philosophie morale ou de la bioéthique. Pour cette raison, il est nécessaire de définir et d’analyser le cadre conceptuel dans lequel la notion de vulnérabilité a été développée en bioéthique. Ainsi, le but de cet article est d’indiquer comment le concept de vulnérabilité a été développé dans le domaine de la bioéthique et quels sont les principaux problèmes découlant de cette approche. Deuxièmement, l’article analyse certaines des principales approches philosophiques qui devraient selon moi être articulées à une approche bioéthique critique centrée sur la notion de vulnérabilité. Pour traiter ce problème, j’analyse la réflexion de Martha Fineman, en soulignant les principaux aspects pertinents pour la bioéthique. Enfin, je souligne les principales implications d’une théorie de la vulnérabilité pour la bioéthique. (shrink)

In this article, we discuss how we used institutional ethnography (Institutional ethnography as practice, Rowman & Littlefield, Lanham, MD and 2006) to map out powerful ruling relations that organize nurses’ wound care work. In recent years, the growing number of people living with wounds that heal slowly or not at all has presented substantial challenges for those managing the demands on Canada's publicly insured health‐care system. In efforts to address this burden, Canadian health‐care administrators and policy‐makers rely on scientific evidence (...) about how wounds heal and what treatments are most effective. Advanced wound care exemplifies the growing authorization of particular forms of evidence that change the ways in which nurses come to know about and conduct their work. The focus of this paper's nursing inquiry is a critique of registered nurses’ wound work as it arises within the established uptake of scientific evidence. (shrink)

In recent years, functionalism has emerged as the most appealing candidate for a materialistic theory of mind. Its central thesis - that types of mental states can be defined in terms of their causal and counterfactual relations to the sensory stimulations, other internal states, and behavior of the entities that have them - offers hope for a reasonable materialism: it promises type-identity conditions for beliefs, sensations, and emotions that are not irreducibly mental, yet would permit entities that are physically quite (...) different to be in mental states of the same type. (shrink)

DIVA reader aimed at revitalizing left legal and political critique./div.

In a footnote to his ‘What is it Like to be a Bat?’, Thomas Nagel sketches a promising account of phenomenal concepts that purports to explain why mind-body identity statements, even if necessary, will always seem contingent. Christopher Hill and Brian McLaughlin have recently developed this sketch into a more robust theory. In Nagel's more recent work, however, he suggests that the only adequate theory of phenomenal concepts is one that makes the relation between phenomenal and physical states intelligible, or (...) ‘transparent’. Developing such a theory, however, appears to be no easy task. In this paper I argue that the Nagel-Hill-McLaughlin proposal is preferable – and that a serious problem with it, noticed by Stephen Yablo, can be avoided by revising the proposal according to some further suggestions made by Nagel himself. (shrink)

Research on whistle-blowing has been hampered by a lack of a sound theoretical base. In this paper, we draw upon existing theories of motivation and power relationships to propose a model of the whistle-blowing process. This model focuses on decisions made by organization members who believe they have evidence of organizational wrongdoing, and the reactions of organization authorities. Based on a review of the sparse empirical literature, we suggest variables that may affect both the members' decisions and the organization's responses.

Contrary to Vaesen's argument that humans are unique with respect to nine cognitive capacities essential for tool use, we suggest that although such cognitive processes contribute to variation in tool use, it does not follow that these capacities arenecessaryfor tool use, nor that tool use shaped cognition per se, given the available data in cognitive neuroscience and behavioral biology.

Organ transplantation saves lives, yet thousands die through lack of organs. What lies behind our failure to donate? Janet Radcliffe Richards casts a sharp critical eye on the moral arguments, forcing us to confront the logic and implications of our own position. A book for everyone concerned with clear thinking on moral issues.

Biodiverse ecosystems play a key role in maintaining life on earth. In response to rapid declines in biodiversity throughout the world, the UN Biodiversity Summit 2020 brought together world leaders to discuss potential solutions. We draw on cognitive linguistics, critical discourse analysis and ecolinguistics in analysing the summit contributions. All speakers blended vocabulary from the fields of BUSINESS and NATURE; in doing so, they were able to advocate solving biodiversity loss by implementing approaches commonly found in business. In addition, three (...) main ‘moves’ were employed in these speeches: the state of nature was lamented, the interdependent relationship between humans and nature was mentioned and a call to action was given. It is argued that relying on the BUSINESS–NATURE blend for solutions to environmental problems serves to maintain the status quo and may obscure pathways to transformational change. Linguistic strategies for more effective environmental communication are suggested. (shrink)

Western stereotypes often characterize gender relations in Muslim-majority societies as uniformly traditional and patriarchal. Underlying this imagery is a unidimensional understanding of gender ideology as moving along a single traditional-to-egalitarian continuum. In this study, we interrogate these assumptions by exploring variability across and within Middle Eastern, North African, and South Asian (MENASA) societies in beliefs related to two regionally salient gender principles: women’s chastity and marital patriarchy. Data from a new online survey of Muslim Facebook users show substantial heterogeneity across (...) and within six MENASA societies in support for these principles. These data also reveal a multidimensional structure, in that societies show different configurations of chastity and marital patriarchy beliefs, and each of these gender principles is influenced by respondents’ religious beliefs and gender status in different ways. Although religious absolutism predicts agreement with both gender principles, piety is associated with support for chastity but not for marital patriarchy. Results also show a clear gender divide in attitudes toward hierarchy in marriage but not with respect to chastity. Findings complicate broad-brush depictions of patriarchy in the region and corroborate previous research on the multidimensionality of gender beliefs and the multifaceted attitudinal influences of gender and religious beliefs. (shrink)

Collaborative learning has become increasingly prevalent throughout all disciplines in higher education, but these types of situations may prove challenging for quiet students who may prefer m...

Emphasis in business ethics texts and courses has generally focused on corporate and other relatively high-level ethical issues. However, business school graduates in early career stages report ethical dilemmas involving individual-level decisions, often including influence attempts from one or more members of their work role sets. This paper proposes the use of role set analysis as a pedagogical technique for helping individuals to anticipate and deal with early-career ethical issues.

This paper introduces the controversy surrounding active voluntary euthanasia and describes the legal position on euthanasia and assisted suicide in the UK. Findings from studies of the nurses' attitudes to euthanasia from the national and international literature are reviewed. There are acknowledged difficulties in carrying out research into attitudes to euthanasia and hence the review of findings from the published studies is followed by a methodological review. This methodological review examines the research design and data collection methods used in the (...) published studies, problems with understanding definitions of euthanasia and the measurement of attitudes. The paper concludes with a discussion of how research in this area may influence nursing practice. (shrink)

Functionalism in the philosophy of mind is the doctrine that what makes something a mental state of a particular type does not depend on its internal constitution, but rather on the way it functions, or the role it plays, in the system of which it is a part. This doctrine is rooted in Aristotle's conception of the soul, and has antecedents in Hobbes's conception of the mind as a “calculating machine”, but it has become fully articulated (and popularly endorsed) only (...) in the last third of the 20th century. Though the term ‘functionalism’ is used to designate a variety of positions in a variety of other disciplines, including psychology, sociology, economics, and architecture, this entry focuses exclusively on functionalism as a philosophical thesis about the nature of mental states. (shrink)

Posthuman affirmative ethics relies upon a fluid, nomadic conception of the ethical subject who develops affective, material and immaterial connections to multiple others. Our purpose in this paper is to consider what posthuman affirmative business ethics would look like, and to reflect on the shift in thinking and practice this would involve. The need for a revised understanding of human–animal relations in business ethics is amplified by crises such as climate change and pandemics that are related to ecologically destructive business (...) practices such as factory farming. In this analysis, we use feminist speculative fiction as a resource for reimagination and posthuman ethical thinking. By focusing on three ethical movements experienced by a central character named Toby in Margaret Atwood’s MaddAddam trilogy, we show how she is continually becoming through affective, embodied encounters with human and nonhuman others. In the discussion, we consider the vulnerability that arises from openness to affect which engenders heightened response-ability to and with, rather than for, multiple others. This expanded concept of subjectivity enables a more relational understanding of equality that is urgently needed in order to respond affirmatively to posthuman futures. (shrink)