We examine the impact of activated versus non-activated ethical norms on the aggressiveness of accounting decisions, in the presence of self-interest favoring aggressiveness. Using a case in which the accounting rules are ambiguous, we ask professional accountants to make an accounting decision as though they were in their own organization; we measure the ethical norms of their organization at the end of the experiment. Based on the focus theory of normative conduct, we argue that the general ethical norms of the (...) participants’ organizations are activated when the decision structure is such that the participant receives a recommendation from a subordinate, whereas those norms are not activated when the participant is making the decision alone. We find that higher ethical norms decrease aggressiveness when the decision maker receives a recommendation, whereas higher ethical norms have no impact on aggressiveness when the decision maker makes the decision alone. Our results demonstrate that general ethical norms, known to impact decisions having clear ethical content, can also curb accounting aggressiveness when these norms are activated. Furthermore, firm practices such as decision structure can activate norms. These findings are of interest to practitioners and regulators who seek to temper aggressive accounting. (shrink)

Challenging Heidegger’s thesis that animals are poor in world while humans are world-building, in The Beast and the Sovereign, Volume II, Jacques Derrida claims that each singular living being inhabits its own solitary world, its own desert island. There, he claims both, on the one hand, that animals share our world and may be world-building and, on the other, that we cannot be certain that human beings share a world or are world-building (at least not in Heidegger’s sense as set (...) apart from animals). In this article, I trace the ethical implications of Derrida’s seemingly contradictory claims that we both share a world, and that each singular being, like an island, is a world unto itself. (shrink)

Recent severe environmental crises have brought us to recognize the need for a broad reevaluation of the relation of humans to their environments. I suggest that we consider the human-nature relation from two overlapping perspectives, each informed by the pragmatic philosophy of expeIience. The first is an anthropology, according to which humans are viewed as being radically continuous with their environments. The second is a comprehensive ecology, according to which both “natural” and “nonnatural” environments are studied as artificial habitats of (...) the human organism (i.e., as artifacts). The pragmatic approach has two features which make it promising as a way to ground environmental thinking. First, it allows us to avoid a human-nature dichotomy and the many problems which that dichotomy has traditionally engendered. Second, it ties environmental questions to a common cultural experience and a philosophical position from which environmentalists can effectively engage mainstream educational and political discussions. (shrink)

ArgumentBetween 1838 and 1863 the Grimm brothers led a collaborative research project to create a new kind of dictionary documenting the history of the German language. They imagined the work would present a scientific account of linguistic cohesiveness and strengthen German unity. However, their dictionary volumes (most of which were arranged and written by Jacob Grimm) would be variously criticized for their idiosyncratic character and ultimately seen as a poor, and even prejudicial, piece of scholarship. This paper argues that such (...) criticisms may reflect a misunderstanding of the dictionary. I claim it can be best understood as an artifact of romanticist science and its epistemological privileging of subjective perception coupled with a deeply-held faith in inter-subjective congruence. Thus situated, it is a rare and detailed case of Romantic ideas and ideals applied to the scientific study of social artifacts. Moreover, the dictionary's organization, reception, and legacy provide insights into the changing landscape of scientific practice in Germany, showcasing the difficulties of implementing a romanticist vision of science amidst widening gaps between the public and professionals, generalists and specialists. (shrink)

This empirical work attends to the tensions and contradictions medical students articulate when they discuss their objection to industry’s influence in medicine. Findings are based on 50 semi-structured interviews with medical students who are critical of the pharmaceutical industry’s influence in medical education in the United States and Canada. These students advocate evidence-based medicine as one solution to the problems with industry influence in medicine; namely industry bias in medical research. This investigation is an effort to understand why EBM is (...) posed as a solution to industry bias in light of the literature demonstrating the ways that what is considered ‘evidence-based’ is influenced by industry. Participants articulate a struggle to find the ‘best’ evidence in a context where industry interests are integral in the production of medical knowledge. (shrink)

The theist affirms God's paternal care and his unsurpassable ability. If God is Father, he is obliged to prevent harms in a manner similar to earthly fathers; but he has not. This essay refutes the claim that God has obligations closely analogous to those of earthly parents. The essay is a conceptual analysis of what the father/ child relationship entails with respect to moral obligations and permissions. The dissimilarities between the divine and human parent create differences in obligation so great (...) as to nullify judgments that the atheologian makes about what is to believe about the obligations and goodness of God. (shrink)

Drawing extensively on Bentham's unpublished civil and distributive law writings, classical and recent Bentham scholarship, and contemporary work in moral and political philosophy, Kelly here presents the first full-length exposition and sympathetic defense of Bentham's unique utilitarian theory of justice. Kelly shows how Bentham developed a moderate welfare-state liberal theory of justice with egalitarian leanings, the aim of which was to secure the material and political conditions of each citizen's pursuit of the good life in cooperation with each (...) other. A striking and original addition to the growing literature on Bentham's legal and political thought, this incisive study also makes a valuable contribution to contemporary political philosophy. (shrink)

This information-packed volume, without doubt a landmark event in the developing neuroscientific study of consciousness, deserves the attention of anyone interested in this subject. It is a sequel and companion to an earlier collection, The Boundaries of Consciousness: Neurobiology and Neuropathology, also edited by Steven Laureys (2005), which contains the proceedings of a 2004 conference sponsored by the Association for the Scientific Study of Consciousness (ASSC). Published initially as a special issue of Progress in Brain Research (volume 150), Boundaries has (...) been reissued in paperback and appears on the ASSC website as one of its official titles. Both volumes include many prominent figures in contemporary neuroscience, and the two volumes together constitute about as clear, comprehensive, and authoritative a picture as one can find anywhere of the current state of mainstream neuroscientific thinking about consciousness and the brain. Like classical physics of the late 19th century, it is a picture of great power and beauty; nevertheless, just as discordant phenomena such as black-body radiation and the photoelectric effect presaged the rise of quantum mechanics, this book, precisely because of its clarity, reveals signs of trouble ahead. (shrink)

© 2019 The Author. Background: The phenomenon of being 'with woman' is fundamental to midwifery as it underpins its philosophy, relationships and practices. There is an identified gap in knowledge around the 'with woman' phenomenon from the perspective of midwives providing care in a variety of contexts. As such, the aim of this study was to explore the experiences of being 'with woman' during labour and birth from the perspective of midwives' working in a model where care is provided by (...) a known midwife. Methods: A descriptive phenomenological design was employed with ten midwives working in a 'known midwife' model who described their experiences of being 'with woman' during labour and birth. The method was informed by Husserlian philosophy which seeks to explore the same phenomenon through rich descriptions by individuals revealing commonalities of the experience. Results: Five themes emerged 1) Building relationships; 2) Woman centred care; 3) Impact on the midwife; 4) Impact on the woman; and 5) Challenges in the Known Midwife model. Midwives emphasised the importance of trusting relationships while being 'with woman', confirming that this relationship extends beyond the woman - midwife relationship to include the woman's support people and family. Being 'with woman' during labour and birth in the context of the relationship facilitates woman-centred care. Being 'with woman' influences midwives, and, it is noted, the women that midwives are working with. Finally, challenges that impact being 'with woman' in the known midwife model are shared by midwives. Conclusions: Findings offer valuable insight into midwives' experiences of being 'with woman' in the context of models that provide care by a known midwife. In this model, the trusting relationship is the conduit for being 'with woman' which influences the midwife, the profession of midwifery, as well as women and their families. Descriptions of challenges to being 'with woman' provide opportunities for professional development and service review. Rich descriptions from the unique voice of midwives, provided insight into the applied practices of being 'with woman' in a known midwife model which adds important knowledge concerning a phenomenon so deeply embedded in the philosophy and practices of the profession of midwifery. (shrink)

& How does neuronal activity bring about the interpretation of visual space in terms of objects or complex perceptual events? If they group, simple visual features can bring about the integration of spikes from neurons responding to different features to within a few milliseconds. Considered as a potential solution to the ‘‘binding problem,’’ it is suggested that neuronal synchronization is the glue for binding together different features of the same object. This idea receives some support from correlated- and periodic-stimulus motion (...) paradigms, both of which suggest that the segregation of a figure from ground is a direct result of the temporal correlation of visual signals. One could say that perception of a highly correlated visual.. (shrink)

For several decades Rafael Capurro has been at the forefront of defining the relationship between information and modernity through both phenomenological and ethical formulations. In exploring both of these themes Capurro has re-vivified the transcultural and intercultural expressions of how we bring an understanding of information to bear on scientific knowledge production and intermediation. Capurro has long stressed the need to look deeply into how we contextualize the information problems that scientific society creates for us and to re-incorporate a pragmatic (...) dimension into our response that provides a balance to the cognitive turn in information science. -/- With contributions from 35 scholars from 15 countries, Information Cultures in the Digital Age focuses on the culture and philosophy of information, information ethics, the relationship of information to message, the historic and semiotic understanding of information, the relationship of information to power and the future of information education. This Festschrift seeks to celebrate Rafael Capurro’s important contribution to a global dialogue on how information conceptualisation, use and technology impact human culture and the ethical questions that arise from this dynamic relationship. (shrink)

Arendt tinha ciência de que a dissidência entre moral e política é tão antiga e complexa que se torna inviável encetar qualquer debate conclusivo, denunciar os abusos em nome dela ou esperar alterações e soluções. Sendo assim, é possível afirmar que tratar sobre a questão da “mentira na política” em sua obra não se refere, necessariamente, a fazer uma denúncia moral, mas antes, realizar um exame sobre as decorrências dela no domínio político. Tendo isso em mente, o objetivo desse ensaio (...) é propor reflexões sobre a mentira na política a partir dos preceitos arendtianos, aditando, no entanto, como a mentira organizada se desenvolve em contextos contemporâneos. A cena política atual se compõe, na maioria dos países da civilização ocidental, por democracias deliberativas, e um governo que se pretende democrático deve ter, por regra, a transparência, e a mentira como exceção. Assim, o objetivo da verdade, – aqui compreendida enquanto verdade fatual, e não objetiva – é informar da melhor maneira a sociedade, a conduzindo à ordem, enquanto a mentira a dirige para a desorientação, o descrédito e o cinismo. Junte-se a isso o fato de que as mentiras contemporâneas podem contar com o auxílio das modernas mídias e redes sociais, e tem-se que a troca de informações, organização e formação de grupos de opinião, além do desenvolvimento de novas maneiras de divulgação e contestação da realidade dada, assumem proporções e velocidade desmedidos. Dessa forma, acredita-se que a obra de Arendt permita traçar um retrato contemporâneo no qual muitas de suas análises sobrevivem, revelando-se em caráter atual, e talvez de forma ainda mais perniciosa e assustadora. Nesse contexto, considera-se que olhar a questão da mentira na política em Arendt ajudará a reivindicar uma perspectiva crítica também em relação a acontecimentos políticos presentes, trazendo o assunto para o debate contemporâneo e destacando algumas de suas diversas manifestações atuais. (shrink)

In India, domestic workers' movements advocated for their own and other workers’ rights both before and during the pandemic. Over the course of the pandemic, however, the political landscape and de...

Through the lens of her meandering faith journey, this essay reviews the work of the celebrated Canadian writer Gabrielle Roy. A metaphor Roy used in an interview, that of life as a prison and the artist as a bird singing between the bars, provides a common theme in the shifting religious attitudes of her writings. At times her attitude grows bitterly satirical, with a “broad steak of anti-clericalism” (The Cashier). But Roy’s spirituality shows through in how she was affected by (...) her two sisters’ illnesses and deaths. If a prison, life was still able to grant “sacramental moments” pointing to a “radiant world beyond this one.”. (shrink)