In a survey of newspaper staff members shows that, although implementation of public journalism projects is widespread at U.S. daily newspapers, tibe majority of jou!rnalists still adhere to traditional values in journalism practice and do not support public journalism values that depart from traditional journalism. Criticism of public journalism is that it poses a danger to traditional professional values of independence and objectivity. In the great majority of comparisons, we found thot journalists supporting certain public journalism practices were at least (...) as sensitive to traditional ethical concerns as those who did not support public journalism. (shrink)
The accounting profession is concerned with the ethical beliefs of its members. To this end, the authors surveyed public accountants, questioning them about the AICPA''s Code of Professional Conduct and their perceptions of how potentially unethical behaviors impact the firm. The paper focuses on respondents'' perceptions of the impact on the firm''s practice, image and degree of concern.Public accountants appear to agree with the AICPA''s Code of Professional Ethics. Their mean responses indicate they believe the Code components are important and (...) extremely important. Some Code components were significantly more important than others, especially demonstrating professionalism and maintaining independence while performing independent audits. Gender, role and organizational level all had significant effects on the importance of the Code. Males, non-auditors and upper management all expressed stronger beliefs in the importance of the overall Code and its components. (shrink)
The ARXMLIV corpus is a remarkable collection of text containing scientiﬁc mathematical discourse. With more than half a million documents, it is an ambitious target for large scale linguistic and semantic analysis, requiring a generalized and distributed approach. In this paper we implement an architecture which solves and automates the issues of knowledge representation and knowledge management, providing an abstraction layer for distributed development of semantic analysis tools. Furthermore, we enable document interaction and visualization and present current implementations of semantic (...) tools and follow-up applications using this architecture. We identify ﬁve different stages, or purposes, which such architecture needs to address, encapsulating each in an independent module. These stages are determined by the different properties of the document formats used, as well as the state of processing and linguistic enrichment introduced so far. We discuss the need of migration between XML representations and the challenges it would pose on our system, revealing the beneﬁts and trade-off of each format we employ. In the heart of the architecture lies the Semantic Blackboard module. The Semantic Blackboard comprises a system based on a centralized RDF database which can facilitate distributed corpus analysis of arbitrary applications, or analysis modules. This is achieved by providing a document abstraction layer and a mechanism for storing, reusing and communicating results via RDF stand-off annotations deposited in the central database. Achieving a properly encapsulated and automated pipeline from the input corpus document to a semantically enriched output in a state-of-the-art representation is the task of the Preprocessing, Semantic Result and Output Generation modules. Each of them addresses the task of format migration and enhances the document for further semantic enrichment or aggregation. The ﬁfth module, targeting Visualization and Feedback, enables user interaction and display of different stages of processing.. (shrink)
In 2004, the United States Sentencing Commission amended the Federal Sentencing Guidelines to allow firms that create “effective compliance and ethics programs” to receive better treatment if prosecuted for fraud. Effective compliance and ethics, however, appear to be limited to activities focused on complying with the firms’ internal legal and ethical standards. We explored a potential connection between the firms’ external corporate social responsibility (CSR) behaviors and internal compliance: Is there an organizationally valid relationship between these two firm activities? That (...) is, when organizations demonstrate CSR with behaviors external to the firm, such as employee volunteerism, are their employees more likely to demonstrate uncompromised legal and ethical compliance behavior internally? We collected data from 164 working professionals enrolled in a top-tier MBA program in the southeastern United States regarding their employer-sponsored volunteer activities and their intentions to comply in various organizational compliance vignettes. We found that employer-sponsored volunteerism is associated with uncompromised compliance choices in one of the three vignettes. This finding indicates preliminary support for further inquiry into the relationship within the firm between external CSR behaviors and policies regarding organizational compliance. Post hoc analyses suggest that employer-sponsored volunteerism is strongly associated with a positive organizational identity, but organizational identity is not associated with the significant compliance vignette. This evidence suggests that the underlying mechanism that connects external CSR behaviors and internal compliance intentions is complex and requires future study. (shrink)
lecting statistics about missing bindings and macros, and other errors. This guides debugging and development eﬀorts, leading to iterative improvements in both the tools and the quality of the converted corpus. The build system thus serves as both a production conversion engine and software test harness. We have now processed the complete arχiv collection through 2006 consisting of more than 400,000 documents (a complete run is a processor-yearsize undertaking), continuously improving our success rate. We are now able to convert more (...) than 90% of these documents to XHTML+MathML. We consider over 60% to be successes, converted with no or minor warnings. While the remaining 30% can also be converted, their quality is doubtful, due to unsupported macros or conversion errors. (shrink)
Advance directives are useful ways to express one's wishes about end of life care, but even now most people have not completed one of the documents. David Doukas and William Reichel strongly encourage planning for end of life care. Although Planning for Uncertainty is at times fairly abstract for the general reader, it does provide useful background and practical steps.
What kind of equality should we value and why? Current debate centres around whether distributive equality is valuable. However, it is not the only (potentially) morally significant form of equality. David Miller and T. M. Scanlon have emphasised the importance of social equality—a strongly egalitarian notion distinct from distributive equality, and which cannot be reduced to a concern for overall welfare or the welfare of the worst-off. However, as debate tends to focus on distribution, social equality has been neglected (...) and we do not have a clear understanding of what it is and why it might be valuable. This paper aims to address this gap. (shrink)