College cheating represents a major ethical problem facing students and educators, especially in colleges of business. The current study surveys 666 business students in three universities to examine potential determinants of cheating perceptions. Anti-intellectualism refers to a student’s negative view of the value and importance of intellectual pursuits and critical thinking. Academic self-efficacy refers to a student’s belief in one’s ability to accomplish an academic task. As hypothesized, students high in anti-intellectualism attitudes and those with low academic self-efficacy were least (...) likely to perceive college cheating as unethical. Considering that college cheating has been found as a predictor of workplace cheating, the results urge business instructors to reduce anti-intellectualism among students and to encourage them to put forth their best efforts. The results also serve employers by focusing attention on these two psychological variables during the hiring and promotion processes. (shrink)
Recent scandals such as those involving Enron and WorldCom (USA), Nortel and Crocus (Canada), and Parmalat and Royal Ahold (EU) exposed failures in corporate governance that shook the capital markets in developed countries and put the spotlight on weak corporate governance in developing, emerging and transitional economies. Companies from developing economies with weak financial transparency and governance will find it difficult to raise capital and attract foreign investors. We investigate the challenges and evaluate the progress of corporate governance in Egypt. (...) Using historical, empirical and interview data, we review the development of stock markets and accounting and financial reporting standards. We analyse the structure of capital markets, major players in the economy, the privatisation policy, board structure and the cultural and legal environment of corporate governance. We review initiatives and impediments for improving corporate governance, including the establishment of the Egyptian Institute of Directors. The implications of this study are important for Egypt, developing countries and global investors seeking international diversification. (shrink)
Earnings management behavior is a concern of standard-setters, regulators and the accounting profession. This study examines the ethics of this practice using a national sample of 763 accounting practitioners, faculty and students. Possible determinants of the ethics of this practice such as perceived role of ethics and social responsibility, and personal moral philosophies (i.e. idealism and relativism) are explored. Results indicate a positive relationship between social responsibility, focus on long-term gains, idealism, and the ethical perception of earnings management and negative (...) relationship between focus on short-term gains, relativism and the ethical perception of this practice. Implications for the accounting profession as it deals with the issue of earnings management are discussed. (shrink)
The objective of this paper is to provide an overview of corporate social responsibility (CSR) in Greece and present the challenges that need to be met in order to further promote socially responsible business behaviour in the domestic economy. This is the first attempt to provide a systematic analysis of CSR in Greece and adds to the existing pool of knowledge of CSR embeddedness in countries where CSR awareness is still rather low, a literature field that is still quite limited. (...) Drawing from prior literature, the paper is built around three basic questions in relation to the Greek context: how is CSR perceived by Greek business professionals? How is CSR practised in Greece? And which issues evident in the modern domestic environment act as underlying barriers to the broader dissemination of CSR in Greece? The extant empirical work suggests that, while CSR in Greece appears to be developing, there is still scope for improvement and further diffusion of relevant practices. While some of the patterns shaping CSR in Greece have been analysed, much work still remains to be carried out in extending and deepening our knowledge in this part of Europe. (shrink)
In the Introduction to the Transcendental Dialectic, of the Critique of Pure Reason, Kant presents a conception of error. In the (Jäsche) Logic, he also deals with the problem of error, albeit in a different way. This paper aims at exposing this difference and arguing that, in the (Jäsche) Logic, error is explained moreconsistently and suitably than it is in the Transcendental Dialectic. It begins by considering judgment as the place of truth, falsehood and error, and inquiring into the cognitive (...) faculties that take part in its framing. These faculties, whose roles cannot be interchanged, are the sensibility, passive and receptive, and the understanding, active and spontaneous. Erroneous judgment springs from the unnoticed influence of sensibility on understanding, which makes theunderstanding hold merely subjective grounds of judgment to be objective ones. This unnoticed influence is conceived, in the Transcendental Dialectic, in such a way that sensibility is, in a certain sense, held to be the determining ground of error, as if it were an active faculty, whereas that influence is conceived in the (Jäsche) Logic in such a way that the understanding itself is regarded as the source and author of error. This authorship agrees with the conception of the understanding as submitted to prescriptive laws, which is contained in the very definition of Pure General Logic, as a science of the a priori laws of how the understanding ought to think. (shrink)
The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students' ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and (...) lower perception of financial reporting. The results have implications for accounting instructors and accounting employers as they socialize students in the accounting profession at this early stage. (shrink)
Significant research has found that corporations have a social responsibility beyond maximizing shareholders' value. This study examines the effect of high-profile corporate bankruptcies on perception of corporate social responsibility. Undergraduate and graduate business students rated the importance of corporate social responsibility on profitability, long-term success and short-term success, before and after high-profile bankruptcies. The results indicated that students in general perceived corporate social responsibility to be more important to profitability and long-term success of the firm and less important to short-term (...) success after media publicity of corporate scandals. Several demographic factors such as gender, age and college major played a role in this perception. These findings have important implications for business education, especially as it relates to corporate social responsibility. (shrink)
According to Kant, all finite rational beings are unconditionally bound to obey the moral law, expressed in the formula of the categorical imperative. The assent (the taking to be true) to this law is a practical knowledge, since its ground is objectively and subjectively sufficient. However, the immortality of the soul and the existence of God are not objects of practical knowledge but just objects of practical faith, of moral faith more precisely, for the assent to them has a barely (...) subjectively sufficient ground and is not a necessary consequence of this knowledge of the moral law. According to our interpretation of the Kantian philosophy, the ground of moral faith in God's existence and in the immortality of the soul will be found only in the finite rational being with a disposition (Gesinnung) for the actual fulfilment of the moral law. We will defend this interpretation and maintain that the radical evil of human nature, diagnosed by Kant, prevents all men from having a moral faith, which does not mean that this obstacle is unsurmountable, since the conversion of men into Good is possible. In our view, what makes this conversion feasible is the possibility (implicit in Kant's thought) of an irregular act of the free-will, that of adopting a good fundamental maxim. (shrink)
It is now possible for someone with HIV disease to receive a kidney transplant from a living donor, although there is evidence only about the short-term outcomes of such a procedure. A person with HIV disease may not wish to disclose their diagnosis to a potential kidney donor. This paper argues that disclosure of the diagnosis of HIV to the donor is not necessary for informed consent. Concerns about the relationship of trust between the clinical team and the donor hold (...) weight in deciding whether disclosure is essential, though openness about the limited nature of informed consent may facilitate a trusting relationship in the absence of disclosure. In general, the recipient's medical information should be treated as confidential, thereby avoiding any need to distinguish between HIV and other medical conditions. (shrink)
O artigo apresenta apontamentos sobre “marketing de guerra santa ” , o planejamento estratégico de gerenciamento de mercado religioso aplicado por algumas das igrejas cristãs da contemporaneidade. Vale-se de reflexões a partir de observação participante e de consulta a bibliografia especializada. Apontam-se algumas das formas com as quais essas igrejas se midiatizam e se inserem num contexto de espetacularização e mercadorização próprios da sociedade do tempo presente e imediato. O mercado religioso no qual se inserem as agências que praticam este (...) tipo de marketing passa por contextos de adequação ao capital simbólico e ao arcabouço cultural dos fiéis, sendo possível identificar o investimento ideológico e econômico na fabricação e veiculação de suas estratégias, discursos e mercadorias. O objetivo é o de perceber algumas das maneiras com as quais firmas religiosas (tomando como maior exemplo as igrejas neopentecostais) veiculam as mercadorias que produzem ou se apropriam, e os discursos que reverberam, relacionando-os a uma cultura de massa e a uma sociedade espetacular; fomentando a discussão sobre como tais igrejas e outros segmentos religiosos aplicam o marketing de guerra santa para melhor posicionarem sua marca no mercado e conquistarem mais fiéis. Palavras-chave : Marketing de guerra santa. Neopentecostalismo. Mídia. Mercado. Espetáculo da fé.This article presents some notes on Jesus´ marketing, strategic planning of management of religious market applied by some of contemporary Christian churches. For this purpose, the reflections from participant observation and literature on the subject are validated. Some of the ways these churches mediate themselves and are part of a context of spectacle and commoditization are also pointed out. The religious market has adequate to the symbolic capital and to the cultural framework of the participants of the churches. Because of that it is possible to identify the ideological and economic investment in the manufacturing and delivery of their strategies, discourses and products. This article aims to highlight some of the ways in which neo-Pentecostal churches convey the goods they produce and the speeches that reflect them, relating them to a mass culture and a society of the spectacle. Finally, the article wants to encourage the debate on the ways these churches apply the marketing of Jesus in order to co-opt their members and flatten their units Keywords : Holy War’s marketing. Neopentecostalism. Media. Market. Show of faith. (shrink)
Systematic entomology flourished as a branch of Natural History from the 1750s to the end of the nineteenth century. During this interval, the “era of Heroic Entomology,” the majority of workers in the field were dedicated amateurs. This article traces the demographic and occupational shifts in entomology through this 150-year interval and into the early twentieth century. The survey is based on entomologists who studied beetles (Coleoptera), and who named sufficient numbers of species to have their own names abbreviated by (...) subsequent taxonomists. In the eighteenth century, 27 entomologists achieved this level of prominence, of whom 37% were academics, 19% were doctors, 11% had private incomes, 19% were clergymen, and 8% were government officials. Many of those with private incomes were members of the European aristocracy, and all but one were European men. The nineteenth century list included 192 entomologists, of whom 17% were academics, 16% were museum curators, 2% were school teachers, 15% were doctors, 6% were military men, 7% were merchants, 2% were government entomologists, 6% had private incomes, 5% were clergymen, 5% were government officials, and 4% were lawyers. The demographics of entomology shifted dramatically in the nineteenth century. Whereas many of the noteworthy entomologists of the eighteenth century were German, Swedish, or French, in the nineteenth century, many more European countries are represented, and almost one-fifth of the noteworthy entomologists were from the United States. The nineteenth century list, like the eighteenth century list, contains no women. By the twentieth century, 63% of 178 noteworthy systematic entomologists were paid professionals, teaching entomology courses in universities, or studying insect taxonomy in museums and government-sponsored laboratories. Only one person on the twentieth century list had a private income, but women (ten individuals) were included on the list for the first time. (shrink)
Popper's idea of propensities constituting the physical background of predictable probabilities is reviewed and developed by introducing a suitable formalism compatible with standard probability calculus and with its frequency interpretation. Quantum statistical ensembles described as pure cases (“eigenstates”) are shown to be necessarily not homogeneous if propensities are actually at work in nature. An extension of the theory to EPR experiments with local propensities leads to a new and more general proof of Bell's theorem. No joint probabilities for incompatible observables (...) need to be introduced. (shrink)
We address anticipated fermion–antifermion and dimension-4 gauge-field vacuum-condensate contributions to the magnetic portion of the fermion–photon vertex function in the presence of a vacuum with nonperturbative content, such as that of QCD. We discuss how inclusion of such condensate contributions may lead to a vanishing anomalous magnetic moment, in which case vacuum condensates may account for the apparent consistency between constituent quark masses characterizing baryon magnetic moments and those characterizing baryon spectroscopy.
O objetivo do estudo foi investigar a prevalência e motivos do uso de álcool, tabaco e outras drogas por acadêmicos. A amostra foi composta por 560 estudantes, entre 17 e 74 anos ( M = 31,16, DP = 11,10). As substâncias com maior prevalência de uso na vida foram álcool e tabaco. Dentre as drogas ilí..