Individualism leading to more consumerism seems to be a bit of truism nowadays in the media. The USA is particularly indicted for being too individualistic and consumerist. Past research has mostly indicated a positive relationship between the two. However, past research has not suggested a negative association between individualism and consumerism. This paper offers support for such a negative relationship by showing that an individual’s ethical values can temper the consumerist nature of individualists. Data were collected in the USA and (...) Taiwan. Structural equation models demonstrate that our hypothesized model fits our data well. A key result over the global sample is the stability of the linear path from individualism to work ethic to consumer ethic to consumerism. The two-nation comparison also supports differences in how Taiwanese and Americans differ in their belief that consumption benefits society. (shrink)
This study investigates the differences in individuals'' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.The measures of awareness capture the extent to (...) which respondents felt that a particular action was unethical according to each of several ethical criteria. We found few differences between the two student groups on these measures, suggesting that their education had minimal effect on raising their awareness of the ethical issues in the vignettes. Indeed, overall, the graduating student''s scores were marginally lower than those of the entry-level students. However, the professionals viewed some actions as significantly less ethical than did the graduating students. (shrink)
This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic (...) resources. We evaluate the applicability and relevance of the accounting guideline, and discuss the implications for accounting and other professions. (shrink)
Business professions are increasingly faced with the question of how to best monitor the ethical behavior of their members. Conflicts could exist between a profession's desire to self-regulate and its accountability to the public at large. This study examines how members of one profession, public accounting, evaluate the relative effectiveness of various self-regulatory and externally imposed mechanisms for promoting a climate of high ethical behavior. Specifically, the roles of independent public accountants, regulatory and rule setting agencies, and undergraduate accounting education (...) are investigated. Of 461 possible respondents, 230 questionnaires (a 49.6% response rate) indicated that the profession's own rule setting body (The American Institute of Certified Public Accountants) and the use of peer review were perceived as the most effective mechanisms, while government regulation was ranked least. Respondents also evaluated the extent to which ethics should be covered in the accounting curriculum. For every course, the CPAs believed a greater emphasis on ethics is appropriate than presently exists. Suggestions for more effectively integrating ethics into accounting courses are made. Finally, respondents were also asked whether in answering the questionnaire they used a definition of ethics as either the Professional Code of Conduct or a moral and philosphical framework for guiding beliefs. Those who viewed ethics as abiding by a professional code had more confidence in the mechanisms addressed in this study to aid the public accounting profession's ability to ensure high ethical standards of conduct. Methodological implications of this distinction for future studies in business ethics are discussed. (shrink)
Reidenbach and Robin (1988, 1990) proposed and refined a multidimensional ethics scale. This study replicates and extends their work by examining the generalizability of the scale beyond marketing to accounting, and to subjects from across the United States and other countries. Results indicate that, in general, the scale holds for this different sample and context. However, an additional utilitarian construct emerged in the current study as important for accounting academics in their ethical decision-making. We also found that when we refined (...) Reidenbach and Robin's measure of intention to make a particular choice, a social desirability bias or halo effect was identified. Methodological implications for business ethics research are also presented. (shrink)
‘Smart’ contrast agents (CA) exhibit dynamic and reversible modulation of their relaxivity by specific physiological or biochemical triggers such as changes in pH, Ca2+ concentration or enzymatic activity (1-3). The extracellular concentration of Ca2+ plays important role in physiological and pathological processes in the nervous system. This led to the designing of a chelating system in which relaxivity is influenced as a function of Ca2+ concentration by changing coordination number around the paramagnetic metal ion. We synthesized a novel bifunctional bismacrocycle (...) [Gd-(DO3A-DTPA- DO3A); Fig.] based on DO3A-EA [{4,7-Bis-carboxymethyl-10-(2-aminoethyl)-1,4,7,10-tetraazacyclododec-1-yl}-acetic acid] coupled to DTPA-bis-anhydride via a flexible alkyl spacer to form the.. (shrink)
Smart MR contrast agents exhibit modulation of their relaxivity by specific physiological or biochemical trigger-events, while targeted MR contrast agents are envisioned to deliver the large gadolinium chelates into the target tissue. In an effort to develop novel smart and targeted MR contrast agents, the series of the DO3A based multifunctional chelating agents with the variable length of the side chain has been synthesized. They serve as valuable multipurpose precursors for contrast agents based on gadolinium chelates in the design of (...) relaxometric MR probes. The presence of the amino group in the side chain of the macrocycle allows for conversion into various functional groups (aminophosponates, aminocarboxylates, etc.) or for conjugation with different biomolecules, dyes, and polymers. Choice of the functional groups depends on the.. (shrink)
n 1902, 70 million years after it tripped lightly through the Mesozoic forests in search of meat, the skeleton of a 20-foothightyrannosaurus was dynamited out of a sandstone bluff near Hell Creek, Mont. Wrapped in burlap and plaster and shipped back to New York, the bones were painstakingly reassembled by fossil curator Barnum Brown of the American Museum of Natural History. It was there, one day in 1947, that they happened to scare the bejesus out of 5-year-old Stephen Jay Gould. (...) With a mouthful of teeth as big as bananas, the great reptile gaped down at the little mammal who had usurped its place at the head of the food chain and set him scurrying for the safety of his daddy's pant leg. It was a sublime epiphany. Long after Gould could stare with equanimity at the skull of tyrannosaurus, he was left with the essential mystery that still motivates him as perhaps America's foremost writer and thinker on evolution: why should dinosaurs have ended up in human museums instead of—as one among an infinite number of evolutionary possibilities—the other way around? (shrink)
For the smallest social unit is not the single person but two people.Our bodies should always be better than the societies we currently have.I am getting ready for bed with my dad's help and he speaks this statement quickly while breathing through his mouth......... I sit in my wheelchair, taller than he stands bent in half, reaching for my feet. He lifts and guides my left and right legs into each corresponding hollow column of flannel pajama pant. I look (...) down at his rounded back. He is fifty-four. I am twenty-six, his daughter. My feet stink. The oily funk of accumulated days smells strong.My dad and I share this routine most weeknights. If I want to shower, my dad transfers me from wheelchair to shower chair as .. (shrink)
Are sagging pants cool? Are cows food? Are women more submissive than men? Are blacks more criminal than whites? Taking the social world at face value, many people would be tempted to answer these questions in the affirmative. And if challenged, they can point to facts that support their answers. But there is something wrong about the affirmative answers. I deny that sagging pants are cool, cows are food, women are more submissive than men, and blacks are more criminal than (...) whites. And moreover, I maintain that there is an objective basis for denying these claims even though the facts seem to support the face value affirmative response. But how can that be? We all know that male urban youth can barely walk with their pants belted around their thighs, that beef is a staple in the American diet, that blacks are incarcerated in the United States at a much higher rate than any other race, and that women defer to men in both work and family life. How could a denial of these facts be justified? In this paper I will sketch a way to interpret claims such as the ones listed in the previous paragraph that shows how they convey more than they seem. To do so, I will draw on recent ideas in the philosophy of language and metaphysics to show how the assertion of a generic claim of the sort in question ordinarily permits one to infer that the fact in question obtains by virtue of something specifically about the subject so described, i.e., about women, or blacks, or sagging pants. In the examples I’ve offered, however, this implication is unwarranted. The facts in question obtain by virtue of broad.. (shrink)
“Well, in our country,” said Alice, still panting a little, “you’d generally get to somewhere else—if you run very fast for a long time, as we’ve been doing.”.
The sentence With these three shirts and four pairs of pants, one can make twelve different outfits does not entail that one can dress twelve persons. The article proposes an analysis of “configurational” entities like outfits as individual concepts. It investigates the interaction of noun phrases based on such nouns with temporal and modal operators and in collective and cumulative interpretations. It also discusses a generalization from tokens to types, as in with the seven pieces of a tan- gram set, (...) one can lay dozens of figures, suggesting an analysis of outfits and tangram figures in terms of properties. (shrink)
The present studies examined whether implied tactile properties during language comprehension influence subsequent direct tactile perception, and the specificity of any such effects. Participants read sentences that implicitly conveyed information regarding tactile properties (e.g., Grace tried on a pair of thick corduroy pants while shopping) that were either related or unrelated to fabrics and varied in implied texture (smooth, medium, rough). After reading each sentence, participants then performed an unrelated rating task during which they felt and rated the texture of (...) a presented fabric. Results demonstrated that the texture properties implied in sentences influence direct tactile perception. Specifically, after reading about a smooth or rough texture, subsequent fabric ratings became notably smoother or rougher, respectively. However, we also show that there was some specificity to these effects: Fabric-related sentences elicited more specific and interactive effects on subsequent ratings. Together, we demonstrate that under certain circumstances, language comprehension can prime tactile representations and affect direct tactile perception. Results are discussed with regard to the nature and scope of multimodal mental simulation during reading. (shrink)
We describe a recent program from the study of definable groups in certain o-minimal structures. A central notion of this program is that of a (geometric) lattice. We propose a definition of a lattice in an arbitrary first-order structure. We then use it to describe, uniformly, various structure theorems for o-minimal groups, each time recovering a lattice that captures some significant invariant of the group at hand. The analysis first goes through a local level, where a pertinent notion of pregeometry (...) and generic elements is each time introduced. (shrink)
In this paper, we discuss the ethical responsibility of the Information Technology (IT) industry towards its female workforce. Although the growing IT industry experiences skills shortages, there is a declining trend in the representation of women. The paper presents evidence that the IT industry is not gender-neutral and that it does little to promote or retain its female workforce. We urge that professional codes of ethics in IT should be revised to take into account the diverse needs of its staff.
One of the most exciting monuments in Candia, located on the island of Crete, was the Saint Francis Monastery. The church and monastery were situated on a natural hill, next to the city’s defensive walls on the east side. The elevated position of the buildings attracted the views of many inhabitants and voyagers.2 It was a medieval tradition to position the church at the apex of a hill with the monastery below it.3 The first one to study this monastery thoroughly (...) was the Italian archaeologist Giuseppe Gerola (1877–1938). In the present day an attempt is being made to collect all available information about the monastery. Almost nothing of worth is known about the establishment of the monastery. Gerola .. (shrink)
