The rash of high-profile accounting frauds involving internal corporate accountants calls into question the individual accountant’s perceptions of the ethical climate within their organization and the limits to which these professionals will tolerate unethical behavior and/or accept it as the norm. This study uses social cognitive theory to examine the antecedents of individual corporate accountant’s perceived personal fit with their organization’s ethical climate and empirically tests how these factors impact organizational attitudes. A survey was completed by 203 corporate accountants to (...) assess their perception of relevant variables. The results of the structural equation model indicate three significant antecedents relating to ethical climate fit: higher internal levels of locus of control; greater numbers of prior job changes; and higher perceptions of an increasingly better fit with the firm’s ethical climate. Our results also indicate that higher levels of perceived fit to the ethical climate of a firm are associated with higher levels of perceived job satisfaction and organizational commitment. We also theorize that perceptions of an organization’s ethical climate may be reflections of client narcissism and serve a potential indicator of fraud risk. This is an important topic of study, since current auditing standards call for auditors to examine organizational attitudes toward fraud, but offer minimal guidance in doing so. (shrink)

Organoids are quickly becoming an accepted model for understanding human biology and disease. Pluripotent stem cells (PSC) provide a starting point for many organs and enable modeling of the embryonic development and maturation of such organs. The foundation of PSC‐derived organoids can be found in elegant developmental studies demonstrating the remarkable ability of immature cells to undergo histogenesis even when taken out of the embryo context. PSC‐organoids are an evolution of earlier methods such as embryoid bodies, taken to a new (...) level with finer control and in some cases going beyond tissue histogenesis to organ‐like morphogenesis. But many of the discoveries that led to organoids were not necessarily planned, but rather the result of inquisitive minds with freedom to explore. Protecting such curiosity‐led research through flexible funding will be important going forward if we are to see further ground‐breaking discoveries. (shrink)

We examine and reject the claim that the past-directed aspect of mental time travel (episodic memory) is unique to humans. Recent work in our laboratory with rats has demonstrated behaviours that resemble judgements about past occasions. Similar to human episodic memory, we can also demonstrate a dissociation in the neural basis of recollection and familiarity in nonhumans.

In developing artificial intelligence (AI), researchers often benchmark against human performance as a measure of progress. Is this kind of comparison possible for moral cognition? Given that human moral judgment often hinges on intangible properties like “intention” which may have no natural analog in artificial agents, it may prove difficult to design a “like‐for‐like” comparison between the moral behavior of artificial and human agents. What would a measure of moral behavior for both humans and AI look like? We unravel the (...) complexity of this question by discussing examples within reinforcement learning and generative AI, and we examine how the puzzle of evaluating artificial agents' moral cognition remains open for further investigation within cognitive science. (shrink)

Resolutions in the United Nations Human Rights Council and General Assembly provide clarification of economic, social, and cultural (ESC) rights, and most of these resolutions pass by consensus. Yet these resolutions are more contentious than they appear. This article analyzes a case study of contestation over resolutions on two ESC rights: water and sanitation. Drawing from theories of norms contestation, this article analyzes how the USA, UK, and Canada challenged the creation of the rights to water and sanitation as rights (...) and as norms. An analysis of all resolutions, archival research, and interview data reveals that while challengers failed to stop water and sanitation from becoming legal human rights, they successfully delayed the process and weakened the normative aspect of the rights. The findings show that while powerful actors may not be opposed to ESC rights in theory, they worked to keep these rights weak and aspirational. (shrink)

In this paper, I use interview data drawn from ethnographic work on a Division 1 collegiate cross country team at a large midwestern university in the United States to demonstrate the ways that possessive individualistic discourses around hard work are embodied in classed subjectivities. I find that middle class women, the products of concerted cultivation, tend to focus on the display of hard work, and have anxiety around the value of their production of a hard-working identity. Working class women tend (...) to treat the experience of being disciplined as an athlete as a fortunate opportunity to build physical capital, using the hard work to benefit them as athletes rather than to build their identities. These different attitudes, affected by social class, interact with a dominant discourse around hard work demonstrating the interaction between agency and structure when it comes to forming identities. (shrink)

A model is “any representation or concept that helps us to understand the world whenever common sense or direct observations are inadequate.” Common sense and direct observation often prove inadequate to the complexities of the twenty-first-century cities. Thus, models abound in urban life and governance. However, a model is not only a tool for control but a way of defining a situation. Framing the city so as to render it susceptible to interpretation and intervention is an exercise not merely with (...) scientific or technological value but with rhetorical power. The tradition of comprehensive urban models, beginning with the advent of computers and culminating in the self-analyzing “smart city,” I argue, sidelines this rhetorical power in favor of a tone of scientific authority that, while justifiable in technical domains, does not legitimately scale to the level of a political community. Making good on the civic potential of Big Data thus requires recontextualizing properly scientific enterprises within an adequate political philosophy of the city, allowing for the construction of cultural urban models that set human freedom at the core of its inner workings. (shrink)

Under the terms of the UN Convention on the Rights of the Child, which Australia has ratified, children have a right to know who their genetic parents are. As a result, we have a duty to establish these facts and to make this information available for children to access should they wish to know. Introducing mandatory DNA testing of newborns and their alleged genetic parents is one viable option to ensure that this information is available for children to access. Indeed, (...) it may be the only viable option to address childrens' right to the fulfilment of Article 7 of the CRC. There are a number of benefits to obtaining this benefit for children. For one, mandatory DNA testing could solve all disputed paternity cases and finalise them early in the lives of children, thus making life more financially secure for those children in the long term. This could reduce or eliminate the need for fathers to secretly carry out DNA tests in order to disestablish paternity. The large number of benefits gained from identifying genetic parents for children and the small possible risks that they may suffer when this information is withheld give us good reasons to support mandatory DNA testing. (shrink)

When rare documents are collected and reprinted as Opere, Oeuvres, and Gesammelte Schriften, new diagrams are introduced. For the most part the new are faithful reproductions of the old. Sometimes, however, editors correct or simplify diagrams. Thus, before one writes, “so-and-so represents the area to be squared by seven parallelograms,” the more meticulous among us make a before-and-after comparison to insure that the “So-and-so” dividing the space is in fact the mathematician under scrutiny, and not some subsequent draftsman. This underlines (...) the importance of the facsimile edition. (shrink)

Cultivating an understanding of ethical responsibilities and the societal impacts of technology is increasingly recognized as an important component in undergraduate engineering curricula. There is growing research on how ethics-related topics are taught and outcomes are attained, especially in the context of accreditation criteria. However, there is a lack of theoretical and empirical understanding of the role that educators play in ethics and societal impacts instruction and the factors that motivate and shape their inclusion of this subject in the courses (...) they teach and co-curricular activities they mentor. The goal of this research was to explore the role of faculty’s personal influences on their inclusion of ESI instruction in these settings. Personal influences are distinguished from external or environmental drivers such as teaching assignments, university policies, and department curriculum decisions. This research employed a grounded theory methodology and extracted data from interviews with 19 educators who teach ESI to engineering students to develop an emergent conceptualization of personal influences. Four categorie were identified: intrapersonal, interpersonal, academic, and professional. The findings suggested a wide range of entry points into ESI instruction for faculty members who do not currently teach ESI and for those looking to expand the inclusion of ESI in their courses. Based on these findings, departments and administrators are encouraged to foster educators’ agency, support access to professional development and engagement, facilitate interdisciplinary collaboration, and broaden hiring decisions to account for the impact of educators’ holistic identity on their instruction. (shrink)

In this commentary on a previous Ethics and Social Welfare publication, the authors argue that inclusive and expansive dialogue about interprofessional ethics is more a matter of ??revitalizing?? traditional professional ethics than developing a new field. The dialogue will be most productive of care improvements if it incorporates the service user, includes both health and social care professions, and occurs across countries.

Crisis standards of care are a significant change in the standard level of medical care that can be given compared to normal healthcare operations. CSC are implemented when a healthcare facility is overrun due to catastrophic events like earthquakes, or in the case of SARS-CoV-2, a global pandemic. Especially in disasters, resources like hospital beds, pharmaceuticals, and staff become stretched thin, and facilities must adapt their allocation strategies for distributing scarce resources. Inevitably, a question arises: How do we allocate scarce (...) resources justly? During the coronavirus pandemic, bioethicists, healthcare practitioners, and policymakers have asked this question. A recurring worry among them... (shrink)

The Chief Eunuch of the Ottoman Harem: From African Slave to Power-Broker. By Jane Hathaway. New York: Cambridge University Press, 2018. Pp. xvi + 323. $105, £75.

Students and teachers of Chinese history and philosophy will not want to miss Daniel Gardner's accessible translation of the teachings of Chu Hsi —a luminary of the Confucian tradition who dominated Chinese intellectual life for centuries. Homing in on a primary concern of our own time, Gardner focuses on Chu Hsi's passionate interest in education and its importance to individual development. For hundreds of years, every literate person in China was familiar with Chu Hsi's teachings. They informed the curricula of (...) private academies and public schools and became the basis of the state's prestigious civil service examinations. Nor was Chu's influence limited to China. In Korea and Japan as well, his teachings defined the terms of scholarly debate and served as the foundation for state ideology. Chu Hsi was convinced that through education anyone could learn to be fully moral and thus travel the road to sagehood. Throughout his life, he struggled with the philosophical questions underlying education: What should people learn? How should they go about learning? What enables them to learn? What are the aims and the effects of learning? Part One of _Learning to Be a Sage_ examines Chu Hsi's views on learning and how he arrived at them. Part Two presents a translation of the chapters devoted to learning in the _Conversations of Master Chu_. (shrink)

Hope for persons with disabilities is most often associated with the possibility of cure. When cure is not achievable, there remains a dire lack in our socio-cultural imagination around and construction of hopeful disabled futurity. This paper explores Karl Rahner’s eschatology as a means of both deconstructing narrow visions of curative hope and affirming the presence of theological hope that already exists in the lives of disabled people. Ultimately, this paper argues that “crip time”—the time embodied by persons with disabilities—witnesses (...) to a prophetic relationship with time in its openness to the life-giving possibilities of the absolute future. (shrink)

Is the possession of taste relevant to the practice of moral and political judgement? For Mary Wollstonecraft and many of her contemporaries, the formation of taste was increasingly significant for...

Nineteenth-century psychiatrists ascribed to a model of health that was predicated on the existence of objective and strictly defined laws of nature. The allegedly “natural” rules governing the production of consumption of food, however, were structured by a set of distinctively bourgeois moral values that demonized over-indulgence and intemperance, encouraged self-discipline and productivity, and treated gentility as an index of social worth. Accordingly, the asylum acted not only as a therapeutic instrument but also as a moral machine that was designed (...) to remake lazy, indolent transgressors into useful, “decorous” citizens. Because the theory and mechanics underlying this machine seemed straightforward and self-evident to psychiatrists, they were confounded when the asylum failed to translate its ideals into reality. While psychiatrists tended to blame this failure on the intractable immorality and weakness of individual patients, particularly paupers and immigrants, a review of the various meanings and uses of food in the hospital reveals the fault lines that ran through the asylum’s ideological structure. (shrink)

In keeping with the general theme of the General Assembly of CIPSH in Beijing, 2004, in this article I emphasize the potential of the internet to impact the use of works of art in public and private museums for study and research, and for the publication of research. The possibility exists nowadays of creating a hyper-real ‘musée imaginaire’ or ‘museum without walls’ to use André Malraux's phrase of more than fifty years ago. It is hard to see how it could (...) be anything but a benefit to human knowledge to have images of all works in the public domain (that is, for which the creator's copyright has expired) available on the world wide web. Under US law this year (2006) that would mean all works created before 1911. There are encouraging developments in that direction, but there is also constant legal wrangling. And I have to admit there are sometimes two sides to the question, even if I think one argument is far stronger than the other. (shrink)

This essay focuses on the drafts and discussions which went into the first edition of the Perambulation. Lambarde’s autograph drafts and letters set his work in dialogue with other contemporary efforts to study the English past, in particular Matthew parker’s De antiquitate Britannicae ecclesiae. This book developed in tandem with Lambarde’s. Lambarde and parker created and shared drafts in manuscript and print as they delved into Kentish church history. Remnants of their conversations about sources like the Textus Roffensis can be (...) found in their books and even in the manuscripts under discussion. Revision, like reading, was a particular social enterprise with its own conventions. The line between a finished, printed presentation copy and a manuscript draft was completely blurred: both constituted a ‘beare whelpe that lacketh licking’. (shrink)