For ecofeminists within academic contexts, the classroom is another "contested terrain "where transformative eco-cultural work should be integrated. In our case, we are a part of communication studies and try to adopt ecofeminist insight as a position for questioning dominant discourses and practices. To do this, we "incorporate popular culture as a serious object of politics and analysis" (Giroux 1997, 148). It is our hope that popular culture can be used as an ecofeminist tool for interrupting hegemonic power relations (...) and encouraging critical-relational consciousness. This paper reports an exploratory effort aimed at combining ecofeminist critiques with popular culture to employ an ecofeminist pedagogy. It begins with an ecofeminist critique of the "animal-industrial-complex" (Noske 1989). In this critique, discursive moral agents are situated within the anthropocentric and androcentric culture (Payne 1994). It then articulates an ecofeminist teaching philosophy and describes how that philosophy was applied in one case using an episode from a prime time television cartoon. Finally, it draws conclusions about what is accomplished through this exploratory case. (shrink)

Academic integrity is a vital pedagogical responsibility that educational institutions should explicitly address. One of the best ways to uphold academic integrity is to create a culture of academic integrity throughout the school. This is especially imperative at high schools where students develop their moral identity because students who act dishonestly at high school will likely behave accordingly in post-secondary education and ultimately be dishonest in familial and professional settings. Creating a culture of academic integrity is a challenging, long and (...) multifaceted journey. In this respect, this exploratory case study set out to create a culture of academic integrity at a high school in Türkiye and explore what facilitates and impedes the process. We followed Stephens’ (2016) Multilevel Intervention Model and implemented a School-Wide Education program to guide us through the process. We conducted various activities throughout one academic year, from seminars to competitions. At the end of the term, we conducted individual and focus group interviews with the members of the school community and analyzed the interview data to identify facilitators and barriers of the process. The analysis yielded five facilitators (1) creating buy-in, (2) administrative embracement and support, (3) activities that promote student involvement, (4) external expert and school collaboration as praxis, and (5) policy as the blueprint and five barriers (1) deficiencies in responding academic misconduct, (2) prioritization of academic success over academic integrity, (3) teacher resistance against change, (4) exam-based assessment design, and (5) timing of the activities. Each theme was discussed in detail, and recommendations were made for high schools which set out on a journey of creating academic integrity culture. (shrink)

This study compares the ethical decision-making processes of Turkish, Thai, and American businesspeople, considering perceived moral intensity (PMI), corporate ethical values (CEV), and perceived importance of ethics (PIE). PMI describes the ethical decision making at the individual level, CEV assesses the influences of the organization’s ethical culture on the decisions of the individual, and PIE reveals what the businesspeople believe about the relationships among business, ethics, and long-run profitability. The survey respondents are professional marketers and businesspeople currently enrolled in or (...) graduated from MBA programs in Turkey (n = 416), Thailand (n = 605), and US (n = 446). The ANOVA results reveal that American businesspeople are more likely to perceive the unethical marketing behaviors as more serious than their counterparts in Turkey and Thailand. American and Turkish organizations are found to have higher CEV than Thai organizations. On the other hand, Thai and American businesspeople perceived ethics to be more important for business success than Turkish businesspeople. The understanding of the differences and similarities in ethical perceptions of the businesspeople from various countries is valuable for a successful and harmonious working together when engaging in global marketing activities. This study is thus believed to be useful for people who plan to invest or manage businesses in these countries, and many of the implications are thought to be valuable in international business arena. (shrink)

Increasing attention to the issue of child labor has been reflected in codes of conduct that emerged in the past decade in particular. This paper examines the way in which multinationals, business associations, governmental and non-governmental organizations deal with child labor in their codes. With a standardized framework, it analyzes 55 codes drawn up by these different actors to influence firms’ external, societal behavior. The exploratory study helps to identify the main issues related to child labor and the use (...) of voluntary instruments such as codes of conduct. Apart from a specific indication of the topics covered by the code, especially minimum-age requirements, this also includes monitoring systems and monitoring parties. Most important to company codes are the sanctions imposed on business partners in case of non-compliance. Severe measures may be counterproductive as they do not change the underlying causes of child labor and can worsen the situation of the child workers by driving them to more hazardous work in the informal sector. This underlines the importance of a broad rather than a restrictive approach to child labor in codes of conduct. The paper discusses the implications of this study, offering suggestions for future research. (shrink)

This paper develops a set of 16 criteria, divided into four groupings, for responsible business practice (RBP) in Small and Medium-Sized Enterprises (SMEs) drawn from the existing SME/RBP literature. The current lack of a general set of criteria against which such activity can be judged is noted and this deficit is redressed. In order to make an initial assessment in support of the criteria so derived, an exploratory feasibility study of RBP in U.K. Fair Trade organisations was conducted. The (...) findings from this study show that most but not all of the RBP criteria seem to be applicable to U.K. Fair Trade organisations but it is recommended that the complete set of criteria continues to be used in further research until such time as there is a general consensus as to which criteria are appropriate. Implications for RBP in small businesses in general, and for Fair Trade organisations in particular, are drawn out and suggestions for further research are identified. (shrink)

Swiss and Japanese villagers have learned the relative benefi ts and costs of privateproperty and communal-property institutions related to various types of land and uses of land. The villagers in both settings have chosen to retain the institution of communal property as the foundation for land use and similar important aspects of village economies.1..

The purposes of this study are (a) to establish a measurement for evaluating conversational impressions of group discussions, and (b) to make an exploratory investigation on their interactional processes which may affect to form those impressions. The impression rating and factor analysis undertaken first give us four factors concerning conversational impressions of “focus group interviews (FGIs)”: conversational activeness, conversational sequencing, the attitudes of participants and the relationships of participants. In relation to the factors of conversational activeness and conversational sequencing (...) in particular, the microanalysis of four selected topical scenes from our database further shows that the behavior of the moderator and the interviewees is organized not independently but with reference to each other. The study thus emphasizes the importance of the integration of quantitative and qualitative approaches towards human interactions. (shrink)

Although Japanese society has become aware of some types of robots, social acceptance of robots is still not widespread. This study conducted an online questionnaire survey to investigate the relationships between experiences with and knowledge of vacuum, pet-type, and communication robots and acceptance of these robots, including the intention to use and trust. The results suggested that experiences with, knowledge of functions, and acceptance of the robots differed depending on the type of robot, and the influence of these factors on (...) acceptance of the robots also differed depending on the robot types. (shrink)

The focus of this study is on media reporting of police involved shootings in Florida. Given that knowledge of killings committed by law enforcement are frequently restricted to what people get from news sources, it is important to investigate the way these messages are being communicated. An exploratory analysis of 199 articles and transcripts covering 86 cases relevant to deadly use of force by police officers as reported from 2013 to 2015 provided the primary data source. The analysis engaged (...) a critical examination of media content and goodness of fit models to identify commonalities used by the media when reporting police involved shootings. The goal is to determine the potential impact of race, age and gender of a victim with regard to the media’s portrayal of events that result in lethal use of force by police. It is expected that exposure of the discoveries in this study will influence future law enforcement reporting systems for a more transparent relationship between police, news and the community. The demographics characteristics race, sex and age that were assessed in this study were not significantly associated with the length of media coverage on police involved shootings. However, further analysis using different modeling approaches are required for a better understanding as to whether a relationship exists. (shrink)

The purpose of this exploratory study is to examine the use of an ethical intervention strategy – counterexplanation – on individuals’ ethical decision-making. As opposed to providing reasons to support a decision in the case of explanation, counterexplanation is the provision of reasons that either speak against or provide evidence against a chosen course of action. The number of explanations and/or counterexplanations provided by the participants is expected to have a significant effect on ethical evaluation and intention. The (...) number of explanations is expected to be negatively related to ethical decision-making while the number of counterexplanations is expected to be positively related to ethical decision-making. The experiment, that made use of five ethical vignettes, manipulated four treatment groups – explanation, counterexplanation, explanation/counterexplanation, and counterexplanation/explanation. Participants were randomly assigned to one of the four reatments. They performed the requirements of their treatment before recording their ethical evaluations and intentions. As expected, larger numbers of explanations led to less ethical decision-making and larger numbers of counterexplanations led to more ethical decision-making. However, when both types of explanations are required, the order of counterexplaining before explaining is more desirable as it leads to more ethical decision-making. The study also reports that individuals with high social desirability bias (a tendency to present oneself in a culturally acceptable manner) may generate less counterexplanations. Implications of the findings are explained in the paper. (shrink)

The purpose of this exploratory study is to examine the use of an ethical intervention strategy - counterexplanation - on individuals' ethical decision-Making. As opposed to providing reasons to support a decision in the case of explanation, counterexplanation is the provision of reasons that either speak against or provide evidence against a chosen course of action. The number of explanations and/or counterexplanations provided by the participants is expected to have a significant effect on ethical evaluation and intention. The (...) number of explanations is expected to be negatively related to ethical decision-making while the number of counterexplanations is expected to be positively related to ethical decision-making. The experiment, that made use of five ethical vignettes, manipulated four treatment groups - explanation, counterexplanation, explanation/counterexplanation, and counterexplanation/explanation. Participants were randomly assigned to one of the four reatments. They performed the requirements of their treatment before recording their ethical evaluations and intentions. As expected, larger numbers of explanations led to less ethical decision-making and larger numbers of counterexplanations led to more ethical decision-making. However, when both types of explanations are required, the order of counterexplaining before explaining is more desirable as it leads to more ethical decision-making. The study also reports that individuals with high social desirability bias may generate less counterexplanations. Implications of the findings are explained in the paper. (shrink)

This study uses three audit-specific ethical dilemmas to assess the level of ethical reasoning between Chinese accounting students (as proxies for new entrants to the auditing profession) and experienced auditors. A sample of U.S. accounting students is used as a base for comparison. Consistent with expectations based on particularly salient aspects of Chinese national culture, we find the Chinese students’ levels of ethical reasoning to be significantly lower than those of their U.S. counterparts in the two cases that invoked these (...) cultural attributes. In contrast, the Chinese students’ level of ethical reasoning is slightly higher than that of the U.S. students in the third, control case. We further find that the Chinese auditors’ levels of ethical reasoning are even lower than those of the Chinese students in two cases, while not being significantly different in the third. Together, these findings suggest that cross-national differences in auditors’ ethical reasoning depend on the nature of the ethical dilemma and caution against wholesale inferences about ethical reasoning levels in China. (shrink)

This article explores the emergence of leadership during implementation of a water saving initiative in the rural community surrounding Barren Box Swamp in the Murray Darling Basin, Australia. Qualitative data analysis indicated that the system elements affecting the type of leadership to emerge included the extent to which the groups were engaged in the process, the level of access to resources, and the level of investment in the outcomes of the project. Although these results reinforced key aspects of complex problem-solving (...) through collaboration, they demonstrated varying degrees and types of both engagement and leadership within the case community. Given the current finding that these varying elements can coincide within one system, this case suggests that each community’s characteristics, resources and context will determine the optimal combination of leadership style and level of collaboration needed to facilitate sustainable community development. (shrink)

This paper examines the effectiveness of ethics education provided by Malaysian universities. A total of 264 accounting students attending ethics courses in public and private universities responded to a pre and post questionnaire (treatment group) and another 57 students who did not complete an ethics course (control group) were included for comparative purposes. Statistical analysis reveals that business ethics courses are effective as students demonstrate higherlevel of ethical sensitivity upon completion of the course. In contrast, the control group students demonstrate (...) lower levels of ethical sensitivity. Students in the “good” and “average” academic performance category, females, and Malay students, gained most from an ethics education. Students from public universities were also found to benefit more than their private university counterparts. The results contribute to the dearth of research in this area and present a case for introducing compulsory business ethics courses in all Malaysian universities offering accounting programs. (shrink)

This paper examines the effectiveness of ethics education provided by Malaysian universities. A total of 264 accounting students attending ethics courses in public and private universities responded to a pre and post questionnaire (treatment group) and another 57 students who did not complete an ethics course (control group) were included for comparative purposes. Statistical analysis reveals that business ethics courses are effective as students demonstrate higherlevel of ethical sensitivity upon completion of the course. In contrast, the control group students demonstrate (...) lower levels of ethical sensitivity. Students in the “good” and “average” academic performance category, females, and Malay students, gained most from an ethics education. Students from public universities were also found to benefit more than their private university counterparts. The results contribute to the dearth of research in this area and present a case for introducing compulsory business ethics courses in all Malaysian universities offering accounting programs. (shrink)

Character strengths are widely studied positive traits considered to be “values in action,” reflecting morally valued virtues. They are hypothesized to serve as pathways to the manifestation of values in life for the benefit of individuals and societies. However, there is surprisingly limited theoretical writing and empirical research on the expected links of character strengths with specific values [e.g., as defined by Schwartz ] or on character strengths as the pathway for behavioral and social manifestations of these values. In this (...) paper, we delineate theoretical links between the two theories and outline their implications. We then provide an initial empirical examination of a specific character strength – gratitude, as a pathway from Schwartz’s self-transcendence values to prosocial behavior and peer acceptance, in two samples of adolescents. The findings indicated that most pathways were significant, providing initial support for the theoretical model. However, in one of the samples, the indirect path from self-transcendence values to prosocial behavior was only marginally significant. Taken together, the findings point to the need for further research on the role of character strengths in creating a pathway from values to various social outcomes. (shrink)

Our paper is an exploratory analysis of the role religion can still have today with respect to directing students’ economic behaviour. We evaluated and grouped the theories dealing with the relationship between religion and economics in three categories: theories that consider the two areas as incompatible, theories that identify mutual determination between them and theories that admit the coexistence or the mutual support between economics and religion. We sought to clarify the degree of religiosity of students and its relationship (...) with the economic behaviour (employment during studies, job seeking, characteristics of the desired job etc.), relying our conclusions on the data of the questionnaire-based survey conducted among students in the Hungary-Romania cross-border area. Our study results indicate a decline regarding the degree of religiosity among students of both countries, but also important differences with respect to the religiosity degree recorded in the case of the students in the two countries, indicating a higher degree of religiosity among the students from Romania. Our research reveals the lack or the little effect concerning the influence that religiosity exerts on the economic behaviour, suggesting the need for other explanatory models of higher education students’ labour market participation. (shrink)

Resumen: En este artículo se presentan y discuten los resultados preliminares de una investigación en torno a la competencia lingüístico-comunicativa en mapuzungun de niños procedentes de una zona reconocida por su alta vitalidad lingüística. La muestra del estudio se compone de 34 niños mapuches, de 6 a 10 años. Los datos se recogieron mediante la aplicación de un instrumento de medición directa, realizada individualmente en dependencias de la escuela rural a la que asisten los participantes. Los resultados generales muestran que (...) la competencia en la lengua es de un bajo nivel, y que el desempeño es mejor en comprensión que en producción. Se destacan cuatro casos que presentan niveles de competencia media o alta, y que corresponden a niños de mayor edad. Se discuten las implicaciones de estos resultados a la luz de los procesos de adquisición y transmisión intergeneracional del mapuzungun.: This article presents and discusses the preliminary results of an investigation about the linguistic and communicative competence in mapuzungun of children from an area renowned for its high linguistic vitality. The sample consists of 34 Mapuche children between 6 and 10 years of age. Data were collected through the application of a direct measurement instrument. The application was carried out individually at the rural school attended by the participants. The overall results show low levels of language proficiency, and performance is better in comprehension than production. Four cases with medium or high level proficiency in mapuzungun, corresponding to older children, were highlighted. The implications of these results in light of the processes of language acquisition and the intergenerational transmission of mapuzungun are discussed. (shrink)

While sustainability is largely associated with do-gooders, this article discusses whether and how fraud might also be an issue in sustainability departments. More specifically, transferring the concept of the fraud triangle to sustainability departments I discuss possible pressures/incentives, opportunities, and rationalizations/attitudes for sustainability managers to commit fraud. Based on interviews with sustainability and forensic practitioners, my findings suggest that sustainability managers face mounting pressure and have opportunities to manipulate due to an immature control environment. Whether a presumably morality-driven attitude may (...) prevent them from committing and easily rationalizing fraud remains controversial. Even though cases of fraud happening in sustainability departments are still widely unknown, the interview analysis reveals that sustainability fraud is likely to occur at least to some extent—and presumably remains undetected. The study brings to light the importance of a clear commitment from executives to sustainability to prevent sustainability fraud and demonstrates adverse developments driven by external stakeholders, specifically the bonus relevancy of sustainability index scores. In particular, the study shows a lack of awareness for potential fraud in sustainability departments. (shrink)

As the need for business to address pressing social and ecological issues intensifies, so does the importance of enhancing the development of sustainable marketing. The current dominant approach to sustainable marketing is based on a Triple Bottom Line (TBL) profit‐centric worldview, which suggests that firms can simultaneously improve their financial well‐being as they reduce negative social and ecological externalities. However, whereas the scope of TBL marketing is limited to sustainability initiatives that enhance profits, there is a growing need for—and interest (...) in—developing a sustain‐centric approach to marketing that relaxes the need to maximize financial well‐being in order to optimize social and ecological well‐being. Even so, because of the dominance of the profit‐centric worldview, hallmarks of sustain‐centric marketing practices remain under‐developed and may even lend themselves to becoming inauthentically mimicked on a piecemeal basis by greenwashing profit‐centric firms. We provide an exploratory empirical study of marketing practices evident in two sustain‐centric firms and draw implications to advance theory for both sustain‐centric and profit‐centric marketing. (shrink)

This exploratory study engages with eight case studies of music performances broadcast online to investigate the role of music in facilitating social cohesion, intercultural understanding and community resilience during a time of social distancing and concomitant heightened racial tensions. Using an online ethnographic approach and thematic analysis of video comments, the nature of audience engagement with music performances broadcast via YouTube during COVID-19 lockdown of 2020 is explored through the lens of ritual engagement with media events and models (...) of social capital. The eight case studies featured virtual choirs, orchestras and music collaborations of various genres, including classical, pop and fusion styles drawing from European, Asia Minor, South African, West African, North African, Arabic, South Asian, and East Asian cultural origins. Five overarching themes resulted from thematic analysis of video comments, including Interaction, Unity, Resilience, Identity, and Emotion. The paper contributes important theorisation that ritual engagement and social learning fosters intercultural understanding through engaging with music both cognitively and emotionally, which can in turn shape both individual and collective identity. Online platforms provide scope for both bonding and bridging opportunities. Community resilience is supported through the sharing of knowledge, sustaining music practice during social distancing, as well as emotional support shared among audience participants, with potential wellbeing outcomes. (shrink)

This article focuses on an area of study that may be called folk economics and that is currently not on the social science agenda. Folk economics has as its task to analyze and explain how people view the economy and how it works; what categories they use in doing so; and what effect this has on the economy and society. Existing studies in economics and sociology that are relevant to this type of study are presented and discussed. A theoretical framework (...) for analyzing folk economic issues is suggested, centered on the distinction between episteme and doxa or between scientific knowledge, on the one hand, and everyday knowledge, on the other. This is then applied to an exploratory case study of the role that folk economics played in Trump’s presidential campaign. It is shown that Trump and his voters thought in a parallel way on key economic issues, especially protectionism. (shrink)

Family firm philanthropy (FFP) is the donation of resources to support societal betterment in ways meaningful for the controlling family. Family business literature suggests that socioemotional goals of achieving family prominence, harmony, and continuity drive FFP. However, these drivers fail to explain spiritually motivated philanthropic behaviors like anonymous giving by business families. 14 case studies of Indian Hindu business families with a combined FFP exceeding 2 billion INR in 2016–17 reveal spirituality or the moral dimension as an additional important (...) driver of corporate behaviors like FFP. Two fundamental spiritual beliefs of dharma (duty towards society) and karma (right to action without expectation of rewards) instill a duty-bound giving culture in Hindus. However, the strength of each belief varies in controlling families revealing four configurations of philanthropists labeled as Devout, Committed, Devoid, and Coerced in this study. Devouts, the biggest givers, are spiritually motivated, controlled by at least third-generation family members with executive power and professional support. Committed philanthropists are motivated by societal development rather than spirituality. While devoids hold spiritual beliefs, they neglect to devote appropriate resources or develop professional structures to support FFP. Coerced, the smallest givers, focus on business growth, lack family champions or supporting professional structures, and face turbulent family or business domains. (shrink)

Disciplinary boundaries become increasingly unclear when grappling with “wicked problems,” which present a complex set of policy, cultural, technological, and scientific dimensions. “T-shaped” professionals, i.e. individuals with a depth and breadth of expertise, are being called upon to play a critical role in complex problem-solving. This paper unpacks the notion of the “T-shaped expert” and seeks to situate it within the broader academic literature on expertise, integration, and developmental learning. A component of this project includes an exploratory study, which (...) is aimed at evaluating the emergent attributes of T-shaped expertise in two different educational programs completed between January and May in 2015. The two programs build disciplinary knowledge in science, technology engineering, and mathematics fields at the core, while expanding the students’ awareness and comprehension of other expertise. The courses introduced science and engineering students to case study topics focusing around complex human-technological-ecological systems in a nanotechnology and society course; and the governance of genetically modified organisms in a science, technology, and society course. We analyze pre- and post-test data from this pilot project before presenting findings that pertain to student learning, as well as variants in the methodology and reflect on the utility of the selected methodology for evaluating expertise as it evolves over time. The paper closes with a discussion of a theory of acquisition with implications for delineating early attributes and characteristics of T-shaped expertise. (shrink)

Our exploratory study considers whether the internal audit function is an efficient “third line of defense” for risk management and control as proposed by The Institute of Internal Auditors. To that end, we interview chief audit executives and experienced internal auditors to examine whether CAEs manage the impressions of audit committee members in the annual accountability process. We also provide an illustration of impression management techniques through a documentary case that explores a unique and exclusive dataset consisting of (...) the main guidance, framework, and accountability documents of one of these organizations. Our analysis highlights how several macro- and microimpression management techniques were used to burnish the image of internal auditors and, more importantly, the management team. Rather than monitoring managers, the CAEs team up with them. Our findings cast doubts on the conceptualization of internal audit as the independent third line of defense envisioned to be a keystone of the governance mosaic. This study supports other research that questions the effectiveness of internal auditing as a governance mechanism. It also contributes to the impression management literature by exposing impression management practices that occur through a private reporting channel—the internal audit function’s annual accountability to the audit committee. Last but not least, significant ethical concerns are raised in regard to internal audit, and research is urged in that area. (shrink)

This research focuses on the perceptions of research integrity held by administrative science faculty members in French-language universities in Québec. More specifically, the survey was conducted to isolate and analyse the opinions of the target group concerning the seriousness and frequency of various types of conduct generally associated with a lack of integrity among researchers, peer reviewers and editors (or other assessment supervisors), the causes attributed to research misconduct, and the solutions proposed. Its main interest is to encourage researchers to (...) reflect on the standards they would like to see introduced, based on their own statements concerning what they think and do about research integrity. Each of the 699 faculty members surveyed received a 91-item questionnaire by mail, and 136 completed and returned it. The results show, among other things, that the respondents did not take the question of research integrity lightly; in almost all cases, they considered the types of conduct studied to be at least moderately reprehensible and often very reprehensible. In addition, the same types of conduct were considered to be, or almost to be, moderately frequent. Causes were closely linked to the achievement of professional success. Solutions related to the promotion of publication quality instead of quantity and to the inclusion of at least one full session on research integrity in advanced programs were very clearly favoured. However, in all cases, the consensus did not appear to be very strong. The limits of the results are discussed, along with the recommendations and research possibilities to which they lead. (shrink)

Ethotic arguments are defined as sequences of claims-and-reasons regarding speaker character, based on which the plausibility of speaker assertions can be questioned. This is an exploratory study concerning the role of visuals in ethotic arguing. In this paper, I bring together contributions from visual argumentation theory and from studies regarding various modes of construing an ethotic argument, in an attempt to offer an adequate account of the argumentative action of images in ethotic sequences of discourse. In the last section, (...) I propose a case study which illustrates the argumentative action that visuals may perform in the ethotic genre of advertising. (shrink)

As study of knowledge, epistemology attempts at identifying its necessary and sufficient conditions and defining its sources, structure and limits. From this pointof view, until present, there are no applied approaches to the Romanian archaeology. Consequently, my present paper presents an attempt to explore the structural characteristics of the knowledge creation process through the analysis of the results of a series of interviews conducted on Romanian archaeologists. The interviews followed a qualitative approach built upon a semi-structured frame. Apparent data saturation (...) was reached after four interviews within initial target group (senior researchers with institutional authority). Under these conditions a decision was made to continue the interviews within a secondary control group (young doctoral or post-doc researchers guided by members of the initial target group) in order to both verify the observed data saturation and to assess the impact of the attitude of senior researchers towards scientific research on the younger generation. The preliminary results allow to assert that Romanian archaeology is still caught in a highly conservative and intradisciplinarian manner of knowledge production with a negative effect on both new knowledgeproduction and future specialists’ education. (shrink)

Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débâcle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the (...) problems caused by differences in ethical judgement among accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless, the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. (shrink)

Given the replication crisis in cognitive science, it is important to consider what researchers need to do in order to report results that are reliable. We consider three changes in current practice that have the potential to deliver more realistic and robust claims. First, the planned experiment should be divided into two stages, an exploratory stage and a confirmatory stage. This clear separation allows the researcher to check whether any results found in the exploratory stage are robust. The (...) second change is to carry out adequately powered studies. We show that this is imperative if we want to obtain realistic estimates of effects in psycholinguistics. The third change is to use Bayesian data-analytic methods rather than frequentist ones; the Bayesian framework allows us to focus on the best estimates we can obtain of the effect, rather than rejecting a strawman null. As a case study, we investigate number interference effects in German. Number feature interference is predicted by cue-based retrieval models of sentence processing, but it has shown inconsistent results. We show that by implementing the three changes mentioned, suggestive evidence emerges that is consistent with the predicted number interference effects. (shrink)

In this paper, I propose an account that accommodates the possibility of experimentation being exploratory in cases where the procedures necessary to plan and perform an experiment are dependent on the theoretical accounts of the phenomena under investigation. The present account suggests that experimental exploration requires the implementation of an exploratory procedure that serves to extend the range of possible outcomes of an experiment, thereby enabling it to pursue its objectives. Furthermore, I argue that the present account subsumes (...) the notion of exploratory experimentation, which is often attributed in the relevant literature to the works of Friedrich Steinle and Richard Burian, as a particular type of experimental exploration carried out in the special cases where no well-formed theoretical framework of the phenomena under investigation exists. I illustrate the present account in the context of the ATLAS experiment at CERN’s Large Hadron Collider, where the long-sought Higgs boson has been discovered in 2012. I argue that the data selection procedure carried out in the ATLAS experiment illustrates an exploratory procedure in the sense suggested by the present account. I point out that this particular data selection procedure is theory-laden in that its implementation is crucially dependent on the theoretical models of high energy particle physics which the ATLAS experiment is aimed to test. However, I argue that the foregoing procedure is not driven by the above-mentioned theoretical models, but rather by a particular data selection strategy. I conclude that the ATLAS experiment illustrates that, contrary to what previous studies have suggested, there are cases of experimentation in which exploration serves to test theoretical predictions and that theory-ladenness plays an essential role in experimentation being exploratory. (shrink)

This longitudinal study was in the main concerned with the relationship between developmental maturity (in the physiological sense) and attitude to school science, among a group of secondry school children. The sample consisted of 269 boys and girls in a midland secondary school. They were administered a non?verbal intelligence test, a Piagetian conceptual development test, and an attitude to school science scale, in the first and second years. In the fifth year they were again administered the attitude to school science (...) scale. On the basis of the onset of menstruation, the girls were divided into early, normal and late developers. The results showed that between the second and fifth years, attitudes to school science became more negative??this applied to both boys and girls, but it was more marked in the case of the girls. It was also found that in the first and second years of the study, early maturing girls showed significantly more negative attitudes to school science, but that by the fifth year, early and late maturing girls were showing equally negative attitudes to this subject. Although the normal developers shared in the general decline in attitudes between the second and fifth years, their reactions to school science were less unfavourable throughout. The implications of these findings are discussed at length within the framework of current reserch and theory in this area. (shrink)

In this article we argue that idealizations and limiting cases in models play an exploratory role in science. Four senses of exploration are presented: exploration of the structure and representational capacities of theory; proof-of-principle demonstrations; potential explanations; and exploring the suitability of target systems. We illustrate our claims through three case studies, including the Aharonov-Bohm effect, the emergence of anyons and fractional quantum statistics, and the Hubbard model of the Mott phase transitions. We end by reflecting on how (...) our case studies and claims compare to accounts of idealization in the philosophy of science literature such as Michael Weisberg’s three-fold taxonomy. (shrink)

The physical distancing measures necessitated by COVID-19 have resulted in a severe withdrawal from the patterns of daily life, necessitating significantly reduced contact with other people. To many, such withdrawal can be a major cause of distress. But, to some, this sort of withdrawal is an integral part of growth, a pathway to a more enriching life. The present study uses a sequential explanatory QUAN-qual design to investigate whether people who felt that their lives had changed for the better after (...) being forced to engage in physical distancing, what factors predicted such well-being, and how they spent their time to generate this sense of well-being. We invited 614 participants who reported closely following physical distancing recommendations to complete a survey exploring this topic. Our analyses, after controlling for all other variables in the regression model, found a greater positive association between presence of meaning in life, coping style, and self-transcendent wisdom and residualized current well-being accounting for retrospective assessments of well-being prior to physical distancing. An extreme-case content analysis of participants' personal projects found that participants with low self-transcendent wisdom reported more survival-oriented projects (e.g., acquiring groceries or engaging in distracting entertainments), while participants reporting high self-transcendent wisdom reported more projects involving deepening interactions with other people, especially family. Our findings suggest a more nuanced pathway from adversity to a deeper sense of well-being by showing the importance of not merely coping with adversity, but truly transcending it. (shrink)

This article explores the potential ways in which artificial intelligence (AI) can support veganism, a lifestyle that aims to promote the protection of animals and also avoids the consumption of animal products for environmental and health reasons. The first part of the article discusses the technical requirements for utilizing AI technologies in the mentioned field. The second part provides an overview of potential use cases, including facilitating consumer change with the help of AI, technologically augmenting undercover investigations in factory farms, (...) raising the efficiency of nongovernment organizations promoting plant-based lifestyles, and so forth. The article acknowledges that the deployment of AI should not happen in a “solutionist” manner, meaning to always consider nontechnical means for achieving desired outcomes. However, it is important for organizations promoting veganism to realize the potential of modern data-driven tools and to merge and share their data to reach common goals. (shrink)

AbstractEnduring unethical behavior in trading has generated much research interest, and scholars disagree on the reasons for this situation. According to MacIntyre (2015), this has to do with the personal traits of traders, whereas Rocchi and Thunder (2019) argue this is due to permissive work environment that can potentially be changed to favoring ethical trading. We contribute to this debate by exploring how interactions between organizational culture and management control systems (MCSs) may affect the enduring unethical behaviors of traders. We (...) conceptualize this with the concepts of organized hypocrisy (Brunsson 1986, 1989, 1993) and decoupling (Meyer and Rowan 1977). An in-depth case study of fraud (Jerome Kerviel at Societe Generale), informs the empirical inquiry. We develop the concept of organized decoupling to characterize how the MCSs are articulated with the organizational culture favoring unethical behavior, while being used as a ‘safety mechanism’ to manage the legal and reputational risk of the bank. The analysis highlights three key features of the organized decoupling of MCS: physical distance, technical distance and social distance. The study contribution lies in showing that decoupling is not only emergent but might be intended and therefore organized. The findings also raise doubts on the role of MCSs in monitoring trading activities as presented by investment banking institutions and regulators, suggesting more organized hypocrisy, and raising significant concerns regarding the creation of tolerable work environment welcoming ethical behaviors in the investment banking sector. (shrink)

Over the past 20 years, a series of empirical studies in different countries have shown that the increase in genetic knowledge is leading to new forms of exclusion, disadvantaging and stigmatisation. The term "genetic discrimination" has been coined to refer to a (negative) differential treatment of an individual on the basis of what is known or assumed about his or her genetic makeup. Reported incidents2 include difficulties in finding or retaining employment, problems with insurance policies and difficulties with adoption.So far, (...) no empirical data on genetic discrimination in Germany are available. For this reason it remains unclear how often people in Germany are discriminated against because of their genetic characteristics. Aside from individual cases do forms of systematic genetic discrimination exist? If so, in which institutions and social arenas do they appear? These questions cannot be answered at present even cursorily, since no specialised studies or basic surveys have been carried out. Even the ethical, legal, and social issues (ELSI) accompanying the Human Genome Project3 and financed by the German Federal Ministry for Education and Research does not include a single investigation of this. (shrink)

Background It has been well documented that patients can feel abused in health care and that many patients suffer from these experiences. Insight lacks into contributing factors behind such events. Silence surrounding the abuse has been suggested as a possible mechanism. The present study explores silence surrounding the abuse as a possible contributing factor. We have explored whether this silence is connected with the staff’s hierarchical position and with the staff’s own experiences as patients abused in health care. Methods During (...) January 2008, a paper questionnaire was sent to all staff members at a Swedish women’s clinic. The questionnaire included questions on sociodemography and profession and multiple questions about abuse in health care. After univariate testing, a binary logistic regression model including variables concerning profession and staff’s own experiences of abuse was built. Results Our data show that in contrast to midwives and gynaecologists, auxiliary nurses seldom report hearing about cases of abuse in health care. Staff who themselves experienced abuse in health care as patients, so-called wounded healers, were more likely to have heard about abuse in health care during the last 12 months. Conclusions This study suggests that a form of silence reigns over events of abuse in health care that is not randomly distributed over staff. Professional hierarchies and staff’s own experiences of abuse as patients could be considered in the design of interventions to break the silence surrounding patients’ experiences of abuse in health care. (shrink)

Exploratory experimentation and high-throughput molecular biology appear to have considerable affinity for each other. Included in the latter category is metagenomics, which is the DNA-based study of diverse microbial communities from a vast range of non-laboratory environments. Metagenomics has already made numerous discoveries and these have led to reinterpretations of fundamental concepts of microbial organization, evolution, and ecology. The most outstanding success story of metagenomics to date involves the discovery of a rhodopsin gene, named proteorhodopsin, in marine bacteria that (...) were never suspected to have any photobiological capacities. A discussion of this finding and its detailed investigation illuminates the relationship between exploratory experimentation and metagenomics. Specifically, the proteorhodopsin story indicates that a dichotomous interpretation of theory-driven and exploratory experimentation is insufficient and that an interactive understanding of these two types of experimentation can be usefully supplemented by another category, "natural history experimentation". Further reflection on the context of metagenomics suggests the necessity of thinking more historically about exploratory and other forms of experimentation. (shrink)

This paper reports on the experiences of international MBA students following a hybrid design for a business ethics course, which combined class-based lectures with "out-of-class" discussion supported by asynchronous communication tools. The e-learning component of the course was intended to generate discussion on the ethical assumptions of course participants, with each individual required to post a mini case study reflecting an ethical dilemma which s/he had faced at work. Using questionnaire and interview data, we report on the learning experiences (...) of participants following this experimental course. The results reveal a high level of intercultural dialogue between participants, with adopters showing greater awareness of their individual cultural biases in their case writing, a direct consequence of the on-line feedback and case discussion. These findings indicate that asynchronous tools have much to offer business ethics students, supporting ideas sharing and the exchange of cultural perspectives outside the physical boundaries of the classroom. (shrink)

My aim in this article is to introduce readers to the topic of exploratory experimentation and briefly explain how the three articles that follow, by Richard Burian, Kevin Elliott, and Maureen O'Malley, advance our understanding of the nature and significance of exploratory research. I suggest that the distinction between exploratory and theory-driven experimentation is multidimensional and that some of the dimensions are continuums. I point out that exploratory experiments are typically theory-informed even if they are not (...) theory-driven. I also distinguish between research programs and experiments. Research programs that are largely exploratory, such as the ones discussed in these case studies, can involve both exploratory and theory-driven experimentation. (shrink)

Along three measurements at the Large Hadron Collider (LHC), a high energy particle accelerator, we analyze procedures and consequences of exploratory experimentation (EE). While all of these measurements fulfill the requirements of EE: probing new parameter spaces, being void of a target theory and applying a broad range of experimental methods, we identify epistemic differences and suggest a classification of EE. We distinguish classes of EE according to their respective goals: the exploration where an established global theory cannot provide (...) the details of a local phenomenon, exploration of an astonishing discovery and exploration to find a new entity. We find that these classes also differ with respect to the existence of an identifiable target and their impact on the background theory. The characteristics distinguish EE from other kinds of experimentation, even though these different kinds have not yet been systematically studied. The formal rigor and precision of LHC physics facilitates to analyze concept formation in its early state. In particular we emphasize the importance for nil–results for conceptualization and argue that conceptualization can also be achieved from nil–results only. (shrink)

Many philosophers have thought that aggregates of small, broadly dispersed evils don’t pose the same sort of challenge to theism that horrendous evils like the Nazi Holocaust do. But there are interesting arguments that purport to show that large enough aggregates of small evils are morally and axiologically equivalent to horrendous evils. Herein lies an intriguing and overlooked strategy for defending theism. In short: small evils, or aggregates of such evils, don’t provide decisive evidence against theism; there’s no relevant difference (...) between horrendous evils and aggregates of small evils; hence horrendous evils must not provide decisive evidence against theism, either. (shrink)

The word ‘extremist’ is often used pejoratively, but it’s not clear what, if anything, is wrong with extremism. My project is to give an account of moral extremism as a vice. It consists roughly in having moral convictions so intense that they cause a sort of moral tunnel vision, pushing salient competing considerations out of mind. We should be interested in moral extremism for several reasons: it’s consequential, it’s insidious – we don’t expect immorality to arise from excessive devotion to (...) morality – and it’s yet to attract much philosophical attention. I give several examples of moral extremism from history and explore their social-political implications. I also consider how we should evaluate people who miss the mark, being either too extreme in the service of a good cause or inconsistent with their righteous convictions. I compare John Brown and John Quincy Adams, who fell on either side of this spectrum, as examples. (shrink)

Developing tools is a crucial aspect of experimental practice, yet most discussions of scientific change traditionally emphasize theoretical over technological change. To elaborate on the role of tools in scientific change, I offer an account that shows how scientists use tools in exploratory experiments to form novel concepts. I apply this account to two cases in neuroscience and show how tool development and concept formation are often intertwined in episodes of tool-driven change. I support this view by proposing common (...) normative principles that specify when exploratory concept formation and tool development succeed to initiate scientific change. (shrink)