Despite tremendous investment to promote gender equity, U.S. public accounting firms continue to be gendered organizations. Our archival study examines gender equity within the partnership of these large firms for a one-year period. We find female partners are clustered in lower prestige client types including investment funds, benefit plans, and single audits, rather than higher prestige public company clients. Second, we consider whether there is gender bias in prestige of client served by female partners who lead public company audits. In (...) these tests of those individuals who have already achieved the partnership and lead public company audits, we find no evidence of bias. This research contributes to the understanding of gender bias in U.S. public accounting firms and helps inform the societal narrative on where women continue to be marginalized even when they have achieved the highest levels in an organization. (shrink)

COVID-19 is a highly contagious infection with no proven treatment. Approximately 2.5% of patients need mechanical ventilation while their body fights the infection.1 Once COVID-19 patients reach the point of critical illness where ventilation is necessary, they tend to deteriorate quickly. During the pandemic, patients with other conditions may also present at the hospital needing emergency ventilation. But ventilation of a COVID-19 patient can last for 2–3 weeks. Accordingly, if all ventilators are in use, there will not be time for (...) patients to ‘queue up’ to wait for those who arrived earlier to recover. Those who need a ventilator will die if they do not receive access to one quickly. Many nations now face the prospect that they failed to prepare appropriately for this foreseen risk of pandemic (another issue worthy of legal analysis) and that their populations will need far more ventilators than the health service can supply. For many weeks, the UK has been anticipating a surge of COVID-19 infections that could leave patients queuing in hospitals for ICU care. Luckily, social distancing has ‘flattened the curve’ and this problem might not arise. There is still a degree of risk, however, and other countries will not be so lucky. At some point, during this pandemic or the next, all countries will need to answer hard questions about whether and when scarce ICU resources (such as ventilators, beds and staff) should be either withheld or withdrawn from certain groups of patients solely for the purpose of providing them to others. Attempts to answer these questions can be found in a wide range of ICU triage protocols and ethical guidance documents, many of which embrace the foundational principle of ‘save the most lives’. Unfortunately, this worthwhile goal has generated many suggestions that could violate the law. This article identifies …. (shrink)

This empirical study examines corporate responses to activist shareholder groups filing social-policy shareholder resolutions. Using resource dependency theory as our conceptual framing, we identify some of the drivers of corporate responses to shareholder activists. This study departs from previous studies by including a fourth possible corporate response, engaging in dialogue. Dialogue, an alternative to shareholder resolutions filed by activists, is a process in which corporations and activist shareholder groups mutually agree to engage in ongoing negotiations to deal with social issues. (...) Based on a unique dataset of resolutions filed by member organizations of the Interfaith Center on Corporate Responsibility from 2002 to 2005 and the outcomes of these resolutions, our analysis finds that corporate managers are more likely to engage in dialogue with shareholder activists when the firm is larger, is more responsive to stakeholders, the CEO is the board chair, and the firm has a relatively lower percentage of institutional investors. (shrink)

This book is the first full-scale edition of the so-called Liber spectaculorum by Martial. A comprehensive introduction addresses the role of epigram in commemorating monuments and occasions, the connection between spectacle and imperial panegyric in Martial's oeuvre, characteristics of the collection, possible circumstances of composition and 'publication', transmission of the text, and related issues. Each epigram is followed by an apparatus criticus, an English translation, and a detailed commentary on linguistic, literary, and historical matters, adducing extensive evidence from epigraphy and (...) art as well as literary sources. The book is accompanied by four concordances, five tables, two maps, 30 plates, and an appendix. (shrink)

Kathleen M. Squadrito - English Philosophy in the Age of Locke - Journal of the History of Philosophy 40:2 Journal of the History of Philosophy 40.2 264-265 Book Review English Philosophy in the Age of Locke M. A. Stewart, editor. English Philosophy in the Age of Locke. New York: Oxford University Press, 2000. Pp. x + 326. Cloth, $60.00. Volume 3 in the Oxford Studies in the History of Philosophy, Stewart's anthology focuses on the philosophical, religious, and political thought (...) of the seventeenth century. The text includes nine articles. This volume is essential reading to anyone interested in the relationship between metaphysics, religion, and politics. Some articles are new, some previously published and revised. In "The Political Problem of Religion: Hobbes's Reading of the Bible," Paul Dumouchel finds the key to Hobbes's political philosophy in his religious,.. (shrink)

Ethics review of research involving humans has become something of an institution in recent years. It is intended to protect participants from harm and, to that end, follows rigorous standards. Giv...

The commentators collectively indicate a variety of further considerations that should factor into an account of musical emotion beyond those I consider. I agree that we should seek a more holistic account of musical experience and provide some of my own suggestions toward this end in light of their remarks.

This article is an attempt to develop a measure of ethical sensitivity to racial and gender intolerance that occurs in schools. Acts of intolerance that indicate ethically insensitive behaviors in American schools were identified and tied to existing professional ethical codes developed by school-based professional organizations. The Racial Ethical Sensitivity Test consists of 5 scenarios that portray acts of racial intolerance and ethical insensitivity. Participants viewed 2 videotaped scenarios and then responded to a semistructured interview protocol adapted from Bebeau and (...) Rest. After a 2-week interval, this procedure was repeated. Stability of the REST across time was determined by using the overall test-retest coefficient. Internal as well as interrater consistency was also calculated for each scenario. Overall findings indicate promise for the REST as a reliable measure to assess racial and ethnic sensitivity. (shrink)

The turn of the nineteenth century marked a rich and exciting explosion of philosophical energy and talent. The enormity of the revolution set off in philosophy by Immanuel Kant was comparable, by Kant's own estimation, with the Copernican Revolution that ended the Middle Ages. The movement he set in motion, the fast-moving and often cantankerous dialectic of `German Idealism', inspired some of the most creative philosophers in modern times: including G.W.F. Hegel and Arthur Schopenhauer as well as those who reacted (...) against Kant - Marx and Kierkegaard, for example. This volume traces the emergence of German Idealism from Kant and his predecessors through the first half of the nineteenth century, ending with the irrationalism of Kierkegaard. It provides a broad, scholarly introduction to this period for students of philosophy and related disciplines, as well as some original interpretations of these authors. Each chapter is written by a distinguished scholar in the field. A glossary of technical terms together with a chronological table of philosophical, scientific and other important cultural events are provided. (shrink)

One of the reasons for the disappearance of beauty in the artistic ideology of the late twentieth century has been the seeming similarity of beauty to certain kinds of kitsch. Beauty has also been associated with flawlessness and with glamour. I will content that the flawless and the glamorous are actually categories of kitsch, and that the dominance of these images in marketing has contributed to our societal tendency to confuse them with beauty. The quests for flawlessness and glamour are (...) both self-sabotaging, a premise on which the marketing of beauty depends. These false paradigms of beauty have ob cured the fact that human beauty manifests an ideal of balance and health that is neither self-conscious nor a consequence of deliberate effort. I will defend the relevance of this ideal to beauty to our personal and cultural well-being. (shrink)

Managing the interplay of private information within families creates challenges, especially when the information involves member identity, a complex and emotionally charged issue. Ravelingien and...

In March 2000, President William Clinton signed Executive Order 13,147, establishing the White House Commission on Complementary and Alternative Medicine, to develop public policy proposals geared toward maximizing “the benefits to Americans of complementary and alternative medicine.” Disconcertingly, the Commission's charge presumed the safety and efficacy of complementary and alternative medicine. In so doing, it placed the proverbial cart before the horse by setting the Commission on a mission to “address education and training of health care practitioners in CAM; [coordinate] (...) research to increase knowledge about CAM products; [provide] reliable and useful information on CAM to health care professions, and [provide] guidance on the appropriate access to and delivery of CAM.”The Commission's final report, issued in March 2002, similarly skirts the fundamental question of whether evidence exists that CAM interventions are safe or offer sufficient benefit to justify their proliferation. (shrink)

In this article I show that although biological and neuropsychological factors enable and constrain the construction of music, culture is implicated on every level at which we can indicate an emotion-music connection. Nevertheless, music encourages an affective sense of human affiliation and security, facilitating feelings of transcultural solidarity.

Childhood sexual, physical, or emotional abuse can result in splitting many aspects of the emotional and rational sides of a person. Commonly the emotions become confused and difficult to name, and the rational side dominates as a survival mechanism. This can be exacerbated by simplistic teaching that suggests people need to choose to act in certain ways and ignore their emotions. Examples of biblical lament provide helpful models of integration between the rational and emotional sides, encouraging the naming of negative (...) emotions before God, turning to God rather than away from God to an abuser. A realistic grasp of forgiveness and repentance enables wounded people to find healing as they work towards integrating emotions, rationality, and spiritual formation. (shrink)

Tulving posited that the capacity to remember is one facet of a more general capacity—autonoetic consciousness. Autonoetic consciousness was proposed to underlie the ability for “mental time travel” both into the past and into the future to envision potential future episodes . The current study examines whether individual differences can predict autonoetic experience. Specifically, the Zimbardo Time Perspective Inventory was administered to 133 undergraduate students, who also rated phenomenological experiences accompanying autobiographical remembering and episodic future thinking. Scores on two of (...) the five subscales of the ZTPI predicted the degree to which people reported feelings of mentally traveling backward in time and the degree to which they reported re- or pre-experiencing the event, but not ten other rated properties less related to autonoetic consciousness. (shrink)

Testosterone fluctuates in response to competitive social interactions, with the direction of change typically depending on factors such as contest outcome. Watching a competition may be sufficient to activate T among fans and others who are invested in the outcome. This study explores the change in T associated with vicarious experiences of competition among combat sport athletes viewing a teammate win or lose and assesses how individual differences in social identification with one’s team relates to these patterns of T reactivity. (...) Twenty-six male combat athletes completed a social identity questionnaire on a neutral day. Later, salivary samples were obtained before and after athletes viewed a video of a teammate engaged in a formal contest. T reactivity to viewing a teammate compete varied among participants in both the magnitude and direction of change, independent of contest outcome. Individual differences in cognitive centrality, a core feature of social identification, showed a strong positive relationship with T reactivity, particularly if their teammate won. Initial findings suggest that dominance-linked androgen responses associated with watching a teammate win a competition might depend on the belief that team membership is central to one’s own identity. These exploratory results in a small sample of combat athletes should be interpreted with caution. Uncovering the role of social group dynamics in influencing T responses to competition is particularly important in light of the evolutionary history of coalitional combat in humans. (shrink)