This exploratory qualitative study investigated how doctoral students reported their personal and professional interaction experiences that they believed might facilitate or impede their academic pursuits in biomedical research. We collected 19 in-depth interviews with doctoral students in biomedical research from eight universities, and we based our qualitative analytic approach on the work of Miles and Huberman. The results indicated that among different sources and types of interaction, academic and emotional interactions from family and teachers in various stages essentially affected students’ (...) persistence in the biomedical science field. In addition, co-mentorship among peers, departmental environment, and volunteer experiences were other essential factors. This study also found related experiences among women and underrepresented minority students that were important to their academic pursuit. (shrink)

Background: Clinical genomic implementation studies pose challenges for informed consent. Consent forms often include complex language and concepts, which can be a barrier to diverse enrollment, and these studies often blur traditional research-clinical boundaries. There is a move toward self-directed, web-based research enrollment, but more evidence is needed about how these enrollment approaches work in practice. In this study, we developed and evaluated a literacy-focused, web-based consent approach to support enrollment of diverse participants in an ongoing clinical genomic implementation study. (...) Methods: As part of the Cancer Health Assessments Reaching Many (CHARM) study, we developed a web-based consent approach that featured plain language, multimedia, and separate descriptions of clinical care and research activities. CHARM offered clinical exome sequencing to individuals at high risk of hereditary cancer. We interviewed CHARM participants about their reactions to the consent approach. We audio recorded, transcribed, and coded interviews using a deductively and inductively derived codebook. We reviewed coded excerpts as a team to identify overarching themes. Results: We conducted 32 interviews, including 12 (38%) in Spanish. Most (69%) enrolled without assistance from study staff, usually on a mobile phone. Those who completed enrollment in one day spent an average of 12 minutes on the consent portion. Interviewees found the information simple to read but comprehensive, were neutral to positive about the multimedia support, and identified increased access to testing in the study as the key difference from clinical care. Conclusions: This study showed that interviewees found our literacy-focused, web-based consent approach acceptable; did not distinguish the consent materials from other online study processes; and valued getting access to testing in the study. Overall, conducting empirical bioethics research in an ongoing clinical trial was useful to demonstrate the acceptability of our novel consent approach but posed practical challenges. (shrink)

We report the identification of a recurrent, 520-kb 16p12.1 microdeletion associated with childhood developmental delay. The microdeletion was detected in 20 of 11,873 cases compared with 2 of 8,540 controls and replicated in a second series of 22 of 9,254 cases compared with 6 of 6,299 controls. Most deletions were inherited, with carrier parents likely to manifest neuropsychiatric phenotypes compared to non-carrier parents. Probands were more likely to carry an additional large copy-number variant when compared to matched controls. The clinical (...) features of individuals with two mutations were distinct from and/or more severe than those of individuals carrying only the co-occurring mutation. Our data support a two-hit model in which the 16p12.1 microdeletion both predisposes to neuropsychiatric phenotypes as a single event and exacerbates neurodevelopmental phenotypes in association with other large deletions or duplications. Analysis of other microdeletions with variable expressivity indicates that this two-hit model might be more generally applicable to neuropsychiatric disease. © 2010 Nature America, Inc. All rights reserved. (shrink)

ABSTRACT Many Buddhist teachers in North America teach forgiveness: an attitude of non-anger not conditional on wrongdoers repairing their wrongs. Classical Buddhist texts and premodern Buddhist cultures also taught forgiveness: the act of reconciling after wrongdoers repaired wrongs. This article describes traditional Buddhist forgiveness processes, analyses how new processes to forgive arose in North America, and outlines the current state of Buddhist forgiveness teachings there. It shows that the predominant way North American Buddhists now teach forgiveness is new. It developed (...) in the 1970–1990 period and incorporates non-Buddhist discourses. In addition to clarifying what forgiveness has long been in Buddhism and how, in North America, changes to that occurred, the article notes the frequent absence, among academic scholars and Buddhists alike, of awareness concerning (a) the replacement of longstanding Buddhist teachings on forgiveness by new teachings; (b) the predominantly non-Buddhist sources of the new teachings; and (c) the impact on victims, wrongdoers, relationships, and communities of the new teachings. The article contributes to scholarship on Buddhist ethics, forgiveness in Buddhism, and the development and hybridisation of Buddhism in North America. (shrink)

Pancreatitis is a complex, progressively destructive inflammatory disorder. Alcohol was long thought to be the primary causative agent, but genetic contributions have been of interest since the discovery that rare PRSS1, CFTR and SPINK1 variants were associated with pancreatitis risk. We now report two associations at genome-wide significance identified and replicated at PRSS1-PRSS2 and X-linked CLDN2 through a two-stage genome-wide study. The PRSS1 variant likely affects disease susceptibility by altering expression of the primary trypsinogen gene. The CLDN2 risk allele is (...) associated with atypical localization of claudin-2 in pancreatic acinar cells. The homozygous CLDN2 genotype confers the greatest risk, and its alleles interact with alcohol consumption to amplify risk. These results could partially explain the high frequency of alcohol-related pancreatitis in men. © 2012 Nature America, Inc. All rights reserved. (shrink)

Transitive inference is claimed to be “deductive”. Yet every group/species ever reported apparently uses it. We asked 58 adults to solve five-term transitive tasks, requiring neither training nor premise learning. A computer-based procedure ensured all premises were continually visible. Response accuracy and RT (non-discriminative nRT ) were measured as is typically done. We also measured RT confined to correct responses ( cRT ). Overall, very few typical transitive phenomena emerged. The symbolic distance effect never extended to premise recall and was (...) not at all evident for nRT ; suggesting the use of non-deductive end-anchor strategies. For overall performance, and particularly the critical B ? D inference, our findings indicate that deductive transitive inference is far more intellectually challenging than previously thought. Contrasts of our present findings against previous findings suggest at least two distinct transitive inference modes, with most research and most computational models to date targeting an associative mode rather than their desired deductive mode. This conclusion fits well with the growing number of theories embracing a “dual process” conception of reasoning. Finally, our differing findings for nRT versus cRT suggest that researchers should give closer consideration to matching the RT measure they use to the particular conception of transitive inference they pre-held. (shrink)

This essay makes two points: (a) Dualities between implicit and explicit?like the older ones between body and mind, primary and secondary process, nonverbal and symbolic, inner and outer, unconscious and conscious, emotion and cognition, and so on?can be understood as poles on a complex continuum of experience or as aspects of complex experiential systems; and (b) metaphor in dialogue can create a process of understanding between people and aspects of their experience that seem, on the face of it, to be (...) very far apart or even beyond comprehension. (shrink)

In this article we explore the underpinnings of what we view as a recent "backlash" in English law, a judicial reaction against considering children's and young people's expressions of their own feelings about treatment as their "true" wishes. We use this case law as a springboard to conceptual discussion, rooted in (a) empirical psychological work on child development and (b) three key philosophical ideas: rationality, autonomy and identity. Using these three concepts, we explore different understandings of our central theme, true (...) wishes. These different conceptual interpretations, we argue, help to elucidate important clinical questions in the area of children's informed consent to treatment. For example, how much should a child's own wishes count in making medical decisions? Does it make a difference if the child or young person is undergoing psychiatric treatment?—if in some sense her wishes are abnormal, not "true" expressions of what she really wants? If the child's wishes do not count, why not? If they do matter but count for less, how much less? We conclude by advocating functional tests of a young person's true wishes, applicable on a case-by-case basis, rather than a black-and-white distinction between "incompetent" children and "competent" adults. (shrink)

In this article we explore the underpinnings of what we view as a recent" backlash" in English law, a judicial reaction against considering children's and young people's expressions of their own feelings about treatment as their" true" wishes. We use this case law as a springboard to conceptual discussion, rooted in (a) empirical psychological work on child development and (b) three key philosophical ideas: rationality, autonomy and identity.

From the immemorial humans have lived together in groups. What it means to be a human being has no other basis than the interactions that take place in these groups. Politics then is the shaping of the necessary fact of social interaction. This volume concerns itself with the role of the individual in this social and political order. Including selections from both classical writers such as Plato, and contemporary scholars such as George Kareb, Michael Sandel, and Donna Haraway, the (...) work examines one of the most fundemental questions of human society: what part do individual desires and concerns play, and what part should they play, in political society? How can we negotiate the relation between individuals and society, between the will of one and the mandate of the multitude? Strong's lengthy introduction provides an excellent framework that serves to unify these semial writings. (shrink)

We live in an age of “high tech” medicine which affects both health care recipients and physicians who are taught its many wonders and uses. It is easy in this atmosphere of specialization for clinicians, professors and medical students to become isolated and to ignore social issues which affect health care in its broadest sense.Individuals who are committed to the “common good” are the ones historically who have been effective change agents. It would be tragic simply to stand back and (...) allow the cynical and greedy to dominate any profession which deals with the poor, the uninsured and the homeless.It is imperative for physicians to take a broad view of today's problems in health care delivery systems, for they can have an enormous impact on the kind of world our children will inherit. It is essential for physicians to become involved in social concerns, and in improving health care delivery, at all levels in their practice.Given their power and prestige, it is crucial for physicians and aspiring physicians to have positive role models. Dr. Julius B. Richmond provides an admirable example of a physician who cares about his profession, his patients and his nation. Through his research, his public service and his teaching, Dr. Richmond has demonstrated the difference a single individual can make in improving the quality of life for all Americans. (shrink)

Reviewed Works:M. Magidor, Combinatorial Characterization of Supercompact Cardinals.Carlos A. Di Prisco, William S. Zwicker, Flipping Properties and Supercompact Cardinals.Donna M. Carr, $P_\kappa\lambda$-Generalizations of Weak Compactness.Donna M. Carr, The Structure of Ineffability Properties of $P_\kappa\lambda$.Donna M. Carr, $P_\kappa\lambda$ Partition Relations.Donna M. Carr, A Note on the $\lambda$-Shelah Property.

Discussion of the posthuman has emerged in a wide set of fields through a diverse set of thinkers including Donna Haraway, Ray Kurzweil, Nick Bostrom, N. Katherine Hayles, and Francis Fukuyama, just to name a few. Despite his extensive critique of technology, commentators have not explored the fruitfulness of Heidegger's work for deciphering the various strands of posthumanism recently formulated in response to contemporary technological developments. Here, I employ Heidegger's critique of technology to trace opposing visions of the posthuman, (...) visions that are both tied intimately to new information technologies. For those seeking to extend humanist ideals, information technologies are employed to extend the vision of an ultra-humanist view of a ‘scientific posthuman’ that dangerously understands the body to be a forfeitable nuisance, rather than an inherent aspect of being human. Along Heideggerian lines, thinkers such as N. Katherine Hayles and Thomas Carlson have developed an alternative trajectory related to Dasein's Being-in-the-world. This trajectory posits the self as constituted by a lack or abyss, enabling the formulation of a ‘mystical posthuman,’ celebrating, rather than forfeiting, humanity's embodied existence. (shrink)

The Reliquary of the Manger in the Church of São Roque in Lisbon was created in the early seventeenth century to house supposed fragments of the crib in Bethlehem, given to the Jesuits in Lisbon by Pope Clement VIII. The gilded and silvered bronze reliquary was paid for in part by a donation of c. 1615 from Donna Maria Rolim de Moura, wife of Luís da Gama, a great-grandson of Vasco da Gama. The size of the donation—specifically, the coin (...) involved--has been variously reported and this investigation argues for a correct value, as well as presenting its equivalence in modern currency. The argument is backed up by the discovery in Lisbon of an early seventeenth-century inventory which records the donation. (shrink)

Cheating and rule violations in intercollegiate athletics continue to be relevant issues in many institutions of higher education because they reflect upon the integrity of the institutions in which they are housed, causing concern among many faculty members, administrators, and trustees. Although a great deal of research has documented the numerous rule violations in NCAA intercollegiate athletics, much of it has failed to combine sound theory with practical solutions. The purpose of this study was to examine the possible extensions of (...) the organizational justice framework to the problem of rule violations in intercollegiate athletics. In doing so, the current study examined (a) perceived areas of injustice among coaches at NCAA Division I institutions, (b) avenues by which coaches resolve these injustices, and (c) potential solutions for resolving injustices in an attempt to reduce NCAA violations. Six NCAA Division I basketball coaches from various parts of the country (four from men's teams and two from women's teams) were interviewed using a semi-structured format. Despite the NCAA's efforts to create parity, results showed that coaches perceived several areas of inequities in recruiting, including financial resources and academic standards. The interviewed coaches described several means that are currently used to resolve these inequities and offered recommendations for changes to reduce injustice in the future. (shrink)

Mental time travel is defined as projecting the self into the past and the future. Despite growing evidence of the similarities of remembering past and imagining future events, dominant theories conceive of these as distinct capacities. I propose that memory and imagination are fundamentally the same process – constructive episodic simulation – and demonstrate that the ‘simulation system’ meets the three criteria of a neurocognitive system. Irrespective of whether one is remembering or imagining, the simulation system: acts on the same (...) information, drawing on elements of experience ranging from fine-grained perceptual details to coarser-grained conceptual information and schemas about the world; is governed by the same rules of operation, including associative processes that facilitate construction of a schematic scaffold, the event representation itself, and the dynamic interplay between the two ; and is subserved by the same brain system. I also propose that by forming associations between schemas, the simulation system constructs multi-dimensional cognitive spaces, within which any given simulation is mapped by the hippocampus. Finally, I suggest that simulation is a general capacity that underpins other domains of cognition, such as the perception of ongoing experience. This proposal has some important implications for the construct of ‘MTT’, suggesting that ‘time’ and ‘travel’ may not be defining, or even essential, features. Rather, it is the ‘mental’ rendering of experience that is the most fundamental function of this domain-general simulation system enabling humans to re-experience the past, pre-experience the future, and also comprehend the complexities of the present. (shrink)

Acclaimed theorist and social scientist Donna Jeanne Haraway uses the work of pioneering developmental biologists Ross G. Harrison, Joseph Needham, and Paul Weiss as a springboard for a discussion about a shift in developmental biology from a vitalism-mechanism framework to organicism. The book deftly interweaves Thomas Kuhn's concept of paradigm change into this wide-ranging analysis, emphasizing the role of model, analogy, and metaphor in the paradigm and arguing that any truly useful theoretical system in biology must have a central (...) metaphor. (shrink)

This study examines the impact of a social desirability response bias as a personality characteristic (self-deception and impression management) and as an item characteristic (perceived desirability of the behavior) on self-reported ethical conduct. Findings from a sample of college students revealed that self-reported ethical conduct is associated with both personality and item characteristics, with perceived desirability of behavior having the greatest influence on self-reported conduct. Implications for research in business ethics are drawn, and suggestions are offered for reducing the effects (...) of a socially desirable response bias. (shrink)

“When Species Meet is a breathtaking meditation on the intersection between humankind and dog, philosophy and science, and macro and micro cultures.” —Cameron Woo, Publisher of Bark magazine In 2006, about 69 million U.S. households had pets, giving homes to around 73.9 million dogs, 90.5 million cats, and 16.6 million birds, and spending over $38 billion dollars on companion animals. As never before in history, our pets are truly members of the family. But the notion of “companion species”—knotted from human (...) beings, animals and other organisms, landscapes, and technologies—includes much more than “companion animals.” In When Species Meet, Donna J. Haraway digs into this larger phenomenon to contemplate the interactions of humans with many kinds of critters, especially with those called domestic. At the heart of the book are her experiences in agility training with her dogs Cayenne and Roland, but Haraway’s vision here also encompasses wolves, chickens, cats, baboons, sheep, microorganisms, and whales wearing video cameras. From designer pets to lab animals to trained therapy dogs, she deftly explores philosophical, cultural, and biological aspects of animal-human encounters. In this deeply personal yet intellectually groundbreaking work, Haraway develops the idea of companion species, those who meet and break bread together but not without some indigestion. “A great deal is at stake in such meetings,” she writes, “and outcomes are not guaranteed. There is no assured happy or unhappy ending—socially, ecologically, or scientifically. There is only the chance for getting on together with some grace.” Ultimately, she finds that respect, curiosity, and knowledge spring from animal-human associations and work powerfully against ideas about human exceptionalism. One of the founders of the posthumanities, Donna J. Haraway is professor in the History of Consciousness Department at the University of California, Santa Cruz. Author of many books and widely read essays, including The Companion Species Manifesto: Dogs, People, and Significant Otherness and the now-classic essay “The Cyborg Manifesto,” she received the J. D. Bernal Prize in 2000, a lifetime achievement award from the Society for Social Studies in Science. (shrink)

In the early twentieth century, the life philosophy of Henri Bergson summoned the _élan vital_, or vital force, as the source of creative evolution. Bergson also appealed to intuition, which focused on experience rather than discursive thought and scientific cognition. Particularly influential for the literary and political Négritude movement of the 1930s, which opposed French colonialism, Bergson's life philosophy formed an appealing alternative to Western modernity, decried as "mechanical," and set the stage for later developments in postcolonial theory and vitalist (...) discourse. Revisiting narratives on life that were produced in this age of machinery and war, Donna V. Jones shows how Bergson, Nietzsche, and the poets Leopold Senghor and Aimé Césaire fashioned the concept of life into a central aesthetic and metaphysical category while also implicating it in discourses on race and nation. Jones argues that twentieth-century vitalism cannot be understood separately from these racial and anti-Semitic discussions. She also shows that some dominant models of emancipation within black thought become intelligible only when in dialogue with the vitalist tradition. Jones's study strikes at the core of contemporary critical theory, which integrates these older discourses into larger critical frameworks, and she traces the ways in which vitalism continues to draw from and contribute to its making. (shrink)

In the early twentieth century, the life philosophy of Henri Bergson summoned the _élan vital_, or vital force, as the source of creative evolution. Bergson also appealed to intuition, which focused on experience rather than discursive thought and scientific cognition. Particularly influential for the literary and political Négritude movement of the 1930s, which opposed French colonialism, Bergson's life philosophy formed an appealing alternative to Western modernity, decried as "mechanical," and set the stage for later developments in postcolonial theory and vitalist (...) discourse. Revisiting narratives on life that were produced in this age of machinery and war, Donna V. Jones shows how Bergson, Nietzsche, and the poets Leopold Senghor and Aimé Césaire fashioned the concept of life into a central aesthetic and metaphysical category while also implicating it in discourses on race and nation. Jones argues that twentieth-century vitalism cannot be understood separately from these racial and anti-Semitic discussions. She also shows that some dominant models of emancipation within black thought become intelligible only when in dialogue with the vitalist tradition. Jones's study strikes at the core of contemporary critical theory, which integrates these older discourses into larger critical frameworks, and she traces the ways in which vitalism continues to draw from and contribute to its making. (shrink)

The study assesses how a social desirability (SD) bias influences the relationship between several independent and dependent variables commonly investigated in ethics research. The effect of a SD bias was observed when a questionnaire was administered under varying conditions of anonymity and with different measurement techniques for the SD construct. Findings reveal that a SD bias is present in the majority of relationships studied, and it most frequently plays a moderating role. While the measure of SD influences the strength and (...) type of relationship, condition of anonymity has relatively little effect on the level of SD. (shrink)

This chapter seeks to contribute to the eco-feminist dialogue concerning the still present need for global advances in the status of both women and nature. Beginning with a cross-cultural comparative analysis of ancient myth, I propose to revive a dynamic “biophilic” ethics of interconnectedness and eco-justice. An examination of modern relationships between women and land leads us to conclude that our institutions and practices are woefully destructive. This situation is symptomatic of the fundamental oppression inherent to the dominant patriarchal paradigm. (...) Practices imbedded and deeply rooted within societal customs, traditions and attitudes frequently prevent women from equal access to land and deny women the right of being recognized as producers. By reclaiming our ancient goddess myths and indigenous sense of sacredness, we can heal some of the schisms of planetary oppression. Respecting women’s rights to land and their relationships with the earth, and encouraging women’s ownership of land, is a pragmatic, double-pronged step towards changing destructive thinking patterns about women and our planet. Women’s access and title tenure to land is a solution towards empowering women, adjusting ideologies and promoting global and ecological sustainability. (shrink)

The purpose of this study is to explore with more rigor and detail the role of social norms in tax compliance. This study draws on Cialdini and Trost’s (The Handbook of Social Psychology: Oxford University Press, Boston, MA, 1998) taxonomy of social norms to investigate with more specificity this potentially decisive (Alm and McKee, Managerial and Decision Economics, 19:259–275, 1998) influence on tax compliance. We test our research hypotheses regarding the direct and indirect influences of social norms using a hypothetical (...) compliance scenario with 174 experienced taxpayers as participants. Factor analysis of the social norm questions successfully identified four distinct social norm constructs, in line with Cialdini and Trost (1998). Results of the path analysis show that individuals’ standards for behavior/ethical beliefs (personal norms) as well as the expectations of close others (subjective norms) directly influence tax compliance decisions, whereas general societal expectations (injunctive norms) and other individuals’ actual behavior (descriptive norms) have an indirect influence. This shows that social norms have important direct as well as indirect influences on tax compliance behavior. We also investigate a number of attitudinal variables that may be related to social norms and taxpayer compliance. The results of this study further clarify the important role that social norms have with regard to taxpayers’ compliance behavior. (shrink)

Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research (...) by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends and important others). The second significant factor represented societal views of proper behavior. We conclude that social norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly economic models. (shrink)

Modest_Witness@Second_Millennium. FemaleMan_Meets_OncoMouse explores the roles of stories, figures, dreams, theories, facts, delusions, advertising, institutions, economic arrangements, publishing practices, scientific advances, and politics in twentieth- century technoscience. The book's title is an e-mail address. With it, Haraway locates herself and her readers in a sprawling net of associations more far-flung than the Internet. The address is not a cozy home. There is no innocent place to stand in the world where the book's author figure, FemaleMan, encounters DuPont's controversial laboratory rodent, OncoMouse. (...) Haraway sees the world of contemporary technoscience as a drama. Information sciences and life sciences are at the center of the dramatic action. Scenes are set in landscapes where maps of human genetic differences are stored in databases, racialized bodies are reconfigured by morphing for photographs in popular magazines, and transgenic mice important to breast cancer research are patented intellectual property. The actors are many, and not all are human. Beginning with the Modest Witness, the key figure in the Science Revolution, Haraway shows us the trouble lurking in race and gender- marked practices for attesting to matters of fact. In later scenes, Haraway explores the kinship relations among the many cyborg creatures produced in the late twentieth-century--in nuclear research, genetic engineering, reproductive technologies, computer-mediated representational practices, and mutations in biological approaches to "race.". (shrink)

A Mystical Philosophy contributes to the contemporary resurgence of interest in Spirituality, but from a new direction. Revealing, in an original and provocative study, the mystical contents of the works of famous atheists Virginia Woolf and Iris Murdoch, Donna Lazenby shows how these thinkers' refusal to construe worldviews on available reductive models brought them to offer radically alternative pictures of life which maintain its mysteriousness, and promote a mystical way of knowing. This book makes a daring claim: that a (...) return to 'pure' experience is sufficient to demonstrate, for the contemporary imagination, the irreducibly mystical contents of everyday life: and, therefore, the enduring appropriateness of theological conversations. Lazenby reveals how these atheist thinkers offer crucial spiritual-intellectual advice for our times: a warning against reductive scientific and philosophical models that impoverish our understanding of our selves and the world, and a powerful endorsement of ways of knowing that give art, and a restored concept of contemplation, their consummative place. (shrink)

This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms’ ethical environment, as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41–57, 1999; Trevino et al., Hum Relat 56(1):5–37, 2003; Schminke et al., Organ Dyn 36(2):171–186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences. Based on the responses (...) of 144 tax practitioners employed at CPA firms, the results show that tax partners rate the ethical environment of their firms as stronger than non-partner tax practitioners, particularly among those who describe a self-identified ethical dilemma. Tax partners also report having encountered more of the common examples of researcher-provided ethical dilemmas than non-partner tax practitioners, although non-partners perceive that certain ethical dilemmas occur at a higher rate than partners do. Overall, this study provides evidence of a disconnect between tax partners and non-partner tax practitioners with respect to perceptions of organizational ethics. Suggestions for potential remedies are offered. (shrink)

A public accounting firm’s ethical environment has an important role in encouraging ethical behavior, but prior research has shown that firm leaders perceive the ethical environment of their firms to be stronger than do non-leaders : 637–654, 2010). This study draws on several research streams in management to investigate the reasons behind this discrepancy. Our online questionnaire was completed by 139 accounting professionals. We find that when non-leader accounting professionals believe that they have a meaningful role in shaping and maintaining (...) the ethical environment and/or have strong organizational fit with the accounting firm, they are more likely to perceive the ethical environment as strong and to perceive it similarly to firm leaders. That is, differences in leaders’ and non-leaders’ perceptions of the ethical environment are mediated by non-leaders’ perceptions of their role in participating in shaping and maintaining the ethical environment of their firms. Further, we find that among firm leaders, a stronger public interest orientation and a higher frequency of receiving mentoring are both associated with stronger perceptions of the ethical environment. Overall, our study is one of the first to directly test potential explanations for why firm leaders and non-leaders can have disparate views of a firm’s ethical environment. In addition, these findings provide practical feedback to practitioners on actions they can take to improve perceptions of their firms’ ethical environment. (shrink)

Policies promoted and adopted for allocating ventilators during the COVID-19 pandemic have often prioritised healthcare workers or other essential workers. While the need for such policies has so far been largely averted, renewed stress on health systems from continuing surges, as well as the experience of allocating another scarce resource—vaccination—counsel revisiting the justifications for such prioritisation. Prioritising healthcare workers may have intuitive appeal, but the ethical justifications for doing so and the potential harms that could follow require careful analysis. Ethical (...) justifications commonly offered for healthcare worker prioritisation for ventilators rest on two social value criteria: instrumental value, also known as the ‘multiplier effect’, which may preserve the ability of healthcare workers to help others, and reciprocity, which rewards past usefulness or sacrifice. We argue that these justifications are insufficient to over-ride the common moral commitment to value each person’s life equally. Institutional policies prioritising healthcare workers over other patients also violate other ethical norms of the healthcare professions, including the commitment to put patients first. Furthermore, policy decisions to prioritise healthcare workers for ventilators could engender or deepen existing distrust of the clinicians, hospitals and health systems where those policies exist, even if they are never invoked. (shrink)