The role of corporate counsel in the corporate governance process has been long overlooked. This paper uses recent comments by Breeden as the springboard for a discussion of the issues surrounding significant roles for lawyers in corporations. It considers these both from a practical and a theoretical perspective and identifies why it is problematic merely to assume hiring lawyers will ensure good compliance both in terms of legal and ethical obligations.

Bu makale, Mahmûd el-Çağmînî’ye (etkin olduğu dönem 600/1200 civarı) atfedilen, gök cisimlerinin h lerini ele alan ve kendisinin Batlamyusçu teorik astronomiye giriş niteliğindeki el-Mulahhas’ına bir ek olmasını amaçlamış olabileceği kısa risalesini incelemekte ve Arapça tahkikli metniyle tercümesini sunmaktadır. Risale, mesafeler bahsine değinmeksizin gökcisimlerinin büyüklüklerine odaklanmaktadır. Eser, Güneş’in üstünde ve altında yer alan gök cisimleri, Dünya’ya kıyasla bu cisimlerin yaklaşık hacimleri, bu cisimlerin hacimlerine göre azalan sırayla büyüklükleri ve her birinin kübik fersah (cubic fersah) –bu, Dünya’nın hacmi ve her cisim için (...) belirtilen göreli hacim için türetilmiş fersah değerine dayalı matematiksel bir hesap birimidir– cinsinden ölçülen cisim büyüklükleri gibi muhtelif bilgileri içerir. Bu çalışma için başvurulan nüshalarda herhangi bir kaynak belirtilmemektedir. Fakat Çağmînî’nin -on üçüncü yüzyılda hem Almagest hem de Gezegen Hipotezleri’inin ulaşılabilir olmasına rağmen- tadil edilmiş Batlamyusçu değerleri tercih ettiği aşikardır. Çağmînî’nin aracı kaynaklardaki verileri orijinal Batlamyus değerleri olarak kabul edip etmediği ise belirsizdir. Tahkik için kullanılan dört nüshadan üçü, ölçümle ilgili olan ve Sinan Paşa’nın Kadızâde’nin el-Mulahhas şerhine yazdığı haşiyeden iktibas edilmiş kısa bir ek bölümü içermektedir. (shrink)

Sponges are important but often‐neglected organisms. The absence of classical animal traits (nerves, digestive tract, and muscles) makes sponges challenging for non‐specialists to work with and has delayed getting high quality genomic data compared to other invertebrates. Yet analyses of sponge genomes and transcriptomes currently available have radically changed our understanding of animal evolution. Sponges are of prime evolutionary importance as one of the best candidates to form the sister group of all other animals, and genomic data are essential to (...) understand the mechanisms that control animal evolution and diversity. Here we review the most significant outcomes of current genomic and transcriptomic analyses of sponges, and discuss limitations and future directions of sponge transcriptomic and genomic studies. (shrink)

This paper reviews the current commitment of accounting academics to teaching accounting ethics. In the course of the review it assesses the recent initiative of the American Accounting Association; namely, Ethics in the Accounting Curriculum: Cases and Readings, 1994. This collection of cases has not been widely adopted despite an identified lack of case materials available to those teaching accounting ethics. The question becomes whether the lack of adoption suggests that accounting academics are not particularly interested in incorporating ethical issues (...) in the classroom or whether there are difficulties with the quality of the collection. The paper continues by examining the current state of research in accounting ethics and again asks what this tells us about commitment to teaching accounting ethics. While the conclusions of this examination are far from definitive, there are signs that all is not well with the accounting ethics discipline. (shrink)

There has been considerable interest in the literature about how professions operate in both the private and public interest. This paper examines this issue in the context of the enforcement of the professional code of conduct of a particular professional accounting association. The paper explores whether certain enforcement actions of the association suggest behaviour motivated at least partially by private interest. It then considers whether the consequences of such behaviour or practices are troubling.

Independence is a fundamental concept to the audit. There is a clear relationship between independence and conflict of interest in all professions. This paper examines this relationship in the auditing profession and in the context of three specific practices. The paper analyses these practices by using the Davis model of conflict of interest. The results of this analysis give rise to some interesting questions for the ethical practices of the auditing profession.

The actuarial profession has a long history of providing critical expertise to society. The services delivered are some of the most complex and mysterious to outsiders of all professions but little has been written about the professional responsibilities of actuaries in the academic literature beyond that of the profession itself. This paper makes the case that the issues surrounding professional independence of actuaries are, in principle, similar to those that faced the audit profession before the scandals and resultant regulatory changes (...) early this century. It is argued that, despite the position taken by the actuarial profession and management, the status quo raises genuine concerns about conflicts of interest and independence and that the risks that arise are of sufficient magnitude that they should at least be the subject of a full debate. (shrink)

This article addresses one of the more disturbing questions raised by the major financial failures of the recent past; namely, how it could be that professionals, highly trained both in ethics and technical disciplines, should apparently collude with management in corporate misbehaviour. The article builds on evidence suggesting that professionals in employment contexts find ways of adapting in order to minimise perceived or actual conflict between their professional and organizational obligations and that this, in turn, may affect the way in (...) which they exercise professional judgment. It uses identity theory to propose that professionals may adopt modified identities when employed and that these identities may be expressed, in part, in the way in which they resolve ethical dilemmas. The article reports on the results of a qualitative study in which corporate counsel showed evidence of adopting these identities. The findings suggest that this line of research offers insight into a far more complex world of employed professionals than that traditionally hypothesised and that the popular approach of regulators and others to monitoring corporate governance by appointing professionals as gate-keepers within the organization is perhaps problematic. (shrink)

Drawing on calls by researchers to examine corporate scandals involving potential conflicts of interest or compromise to professional independence involving the actuarial profession, this article outlines one such case. The consulting actuaries – to a large Australian listed company, James Hardie Industries Limited – found themselves advising two parties in a corporate restructuring where the interests of each were sometimes competing and the interests of the public appeared to be ignored. The James Hardie case is instructive in a number of (...) ways: first, it demonstrates the subtlety with which conflicts of interest or pressures on professional independence can arise; second, it demonstrates how important professional issues can be obfuscated by more obvious and pressing financial and strategic issues; and finally it demonstrates that adherence to professional codes of conduct and the ease with which professional ethics can be compromised when those codes are vague and transgressions are rarely actionable. The James Hardie case highlights structural issues in the employment of consulting actuaries which presents risks to the profession. It demonstrates that the combination of an aggressive corporate management with a strategic agenda reliant on consulting actuaries that have a vested interest in promoting and maintaining valuable relationships, both financially and professionally, results in ethical challenges. (shrink)

Drawing on calls by researchers to examine corporate scandals involving potential conflicts of interest or compromise to professional independence involving the actuarial profession, this article outlines one such case. The consulting actuaries – to a large Australian listed company, James Hardie Industries Limited – found themselves advising two parties in a corporate restructuring where the interests of each were sometimes competing and the interests of the public appeared to be ignored. The James Hardie case is instructive in a number of (...) ways: first, it demonstrates the subtlety with which conflicts of interest or pressures on professional independence can arise; second, it demonstrates how important professional issues can be obfuscated by more obvious and pressing financial and strategic issues; and finally it demonstrates that adherence to professional codes of conduct and the ease with which professional ethics can be compromised when those codes are vague and transgressions are rarely actionable. The James Hardie case highlights structural issues in the employment of consulting actuaries which presents risks to the profession. It demonstrates that the combination of an aggressive corporate management with a strategic agenda reliant on consulting actuaries that have a vested interest in promoting and maintaining valuable relationships, both financially and professionally, results in ethical challenges. (shrink)

This article explores how neutralisation can explain people's lack of commitment to buying Fair Trade products, even when they identify FT as an ethical concern. It examines the theoretical tenets of neutralisation theory and critically assesses its applicability to the purchase of FT products. Exploratory research provides illustrative examples of neutralisation techniques being used in the FT consumer context. A conceptual framework and research propositions delineate the role of neutralisation in explaining the attitude-behaviour discrepancies evident in relation to consumers' FT (...) purchase behaviour, providing direction for further research that will generate new knowledge of consumers' FT purchase behaviour and other aspects of ethical consumer behaviour. (shrink)

Many private business relationships are increasingly characterized by claims that certain actions should not be permitted since particular right claims are involved. Such claims should be taken seriously, but are they always ethically legitimate? This paper analyzes one context, the use of age as a rating variable in the pricing of automobile insurance, where such claims are made. By identifying, evaluating and assessing the relevant basis for the differentiation, actuarial equity, it is concluded that there is an ethical basis for (...) such a practice. The analysis also provides an equivalent means for considering other such analogous claims where actuarial equity is involved. (shrink)

The report by Barbara Bierer and Mark Barnes highlights the complexities experienced by institutions that conduct Public Health Service‐funded research involving human subjects and that need to negotiate the requirements of two sets of federal regulations: 45 C.F.R. 46, covering protections for human research subjects, and 42 C.F.R. 93, the PHS policies on research misconduct. As the nation's single largest sponsor of biomedical and behavioral research, the National Institutes of Health seeks to exemplify and promote human research protections and the (...) highest level of scientific integrity, public accountability, and social responsibility in the conduct of science. The NIH is committed to protecting the rights and welfare of research participants and to upholding integrity standards for research supported with public funds. However, human subjects protections must always take priority. (shrink)

Fieldworkers (FWs) are community members employed by research teams to support access to participants, address language barriers, and advise on culturally appropriate research conduct. The critical role that FWs play in studies, and the range of practical and ethical dilemmas associated with their involvement, is increasingly recognised. In this paper, we draw on qualitative observation and interview data collected alongside a six month basic science study which involved a team of FWs regularly visiting 47 participating households in their homes. The (...) qualitative study documented how relationships between field workers and research participants were initiated, developed and evolved over the course of the study, the shifting dilemmas FWs faced and how they handled them. Even in this one case study, we see how the complex and evolving relationships between fieldworkers and study participants had important implications for consent processes, access to benefits and mutual understanding and trust. While the precise issues that FWs face are likely to depend on the type of research and the context in which that research is being conducted, we argue that appropriate support for field workers is a key requirement to strengthen ethical research practice and for the long term sustainability of research programmes. (shrink)

This article explores how neutralisation can explain people's lack of commitment to buying Fair Trade (FT) products, even when they identify FT as an ethical concern. It examines the theoretical tenets of neutralisation theory and critically assesses its applicability to the purchase of FT products. Exploratory research provides illustrative examples of neutralisation techniques being used in the FT consumer context. A conceptual framework and research propositions delineate the role of neutralisation in explaining the attitude-behaviour discrepancies evident in relation to consumers' (...) FT purchase behaviour, providing direction for further research that will generate new knowledge of consumers' FT purchase behaviour and other aspects of ethical consumer behaviour. (shrink)

With this issue we initiate the policy of expanding the scope of Tulane Studies in Philosophy to include, in addition to the work of members of the department, contributions from philosophers who have earned advanced degrees from Tulane and who are now teaching in other colleges and universities. The Editor THE LOGIC OF OUR LANGUAGE ROBERT L. ARRINGTON Wittgenstein wrote in the Tractatus that "logic is not a body of doctrine, but a mirror-image of the world. " 1 In line (...) with his suggestion that a proposition is a 'picture', Wittgenstein argued that propositions 'show' the logical structure of the real. He was insistent, however, that "the apparent logical form of a proposition need not be its real one. " 2 As a result of this we can misunderstand the structure of fact. Philosophical problems arise just when "the logic of our language is mis understood. " 3 It is common knowledge that much of this view of logic was rejected by Wittgenstein himself in the Philosophical Investi gations. There we are told that language has no ideal or sublime 4 logic which mirrors the structure of the extra-linguistic world. Consequently, inferences from the structure of language to the structure of that extra-linguistic world are invalid. Reality can be 'cut up' in any of a number of ways by language. Wittgenstein adopted a view of philosophy which would render that discipline a non-explanatory, non-critical study of the multiple ways in which language can be used. (shrink)

Wood, Kressel, Joshi, and Louie thoroughly evaluate the evidence for menstrual cycle shifts in ratings of several male characteristics and conclude that their analyses fail to provide supportive evidence for consistent cycle effects. The topic of menstrual cycle shifts in mate preferences has been strongly debated, with disagreements over both scientific content and practice. Here, we attempt to take a step back from these acrimonious exchanges and focus instead on how to interpret menstrual cycle shifts in mate preference tasks, independently (...) from the question of when, or if, task performance varies with cycle stage. A greater consideration of domain-general mechanisms could provide an opportunity for investigating how evolved predispositions interact with socially transmitted information in biasing women’s responses on mate preference tasks. (shrink)

As an alternative to universalism and particularism, Intermedialities: Philosophy, Arts, Politics proposes "intermedialities" as a new model of social relations and intercultural dialogue. The concept of "intermedialities" stresses the necessity of situating debates concerning social relations in the divergent contexts of new media and avant-garde artistic practices as well as feminist, political, and philosophical analyses.

"It is a—most—provoking—thing," [Humpty Dumpty] said at last,"when a person doesn't know a cravat from a belt!"—Lewis Carroll, Through the Looking-Glass, chap. 6, n.p.1Homer's Odysseus and Lewis Carroll's Humpty Dumpty. An unlikely pairing, perhaps, but should they ever meet at some wayside inn or afternoon tea table they may find they have plenty to talk about. Both inhabit tales that involve journeys into strange lands, alarming characters, and peculiar dinner companions, and both use their wits to compete in complex language (...) games. One might think that, in narrative worlds where very little is simple, straightforward, or secure, these two could at least rely on their material possessions. Yet they both own what... (shrink)

The relative reinforcing value of food measures how hard someone will work for a high-energy-dense food when an alternative reward is concurrently available. Higher RRV for HED food has been linked to obesity, yet this association has not been examined in low-income preschool-age children. Further, the development of individual differences in the RRV of food in early childhood is poorly understood. This cross-sectional study tested the hypothesis that the RRV of HED to low-energy-dense food would be greater in children with (...) obesity compared to children without obesity in a sample of 130 low-income 3- to 5-year-olds enrolled in Head Start classrooms in Central Pennsylvania. In addition, we examined individual differences in the RRV of food by child characteristics and food security status. The RRV of food was measured on concurrent progressive-ratio schedules of reinforcement. RRV outcomes included the last schedule reached for cookies and fruit, the breakpoint for cookies in proportion to the total breakpoint for cookies and fruit combined, and response rates. Parents completed the 18-item food security module to assess household food security status and the Behavioral Activation System scale to assess reward sensitivity. Pearson’s correlations and mixed models assessed associations between continuous and discrete child characteristics with RRV outcomes, respectively. Two-way mixed effects interaction models examined age and sex as moderators of the association between RRV and Body Mass Index z-scores. Statistical significance was defined as p < 0.05. Children with obesity had a greater cookie Pmax [F = 4.95, p = 0.03], higher RRV cookie [F = 4.28, p = 0.04], and responded at a faster rate for cookies [F = 17.27, p < 0.001] compared to children without obesity. Children with higher cookie response rates had higher BMIZ ; and RRV cookie was positively associated with BMIZ for older children and boys, but not younger children or girls. The RRV of food did not differ by household food security status. Low-income children with obesity showed greater motivation to work for cookies than fruit compared to their peers without obesity. The RRV of HED food may be an important contributor to increased weight status in boys and future research is needed to better understand developmental trajectories of the RRV of food across childhood. (shrink)

With some notable exceptions, feminist epistemologists have not focused (like many contemporary analytic epistemologists) on the the semantics of claims to know: What are the truth conditions of claims of the form S knows that p? My goal in this paper is to suggest a way of approaching the task of specifying the truth conditions for knowledge while (hopefully) making clear how a broad range of feminist work that is often deemed irrelevant to the philosophical inquiry into knowledge is, in (...) fact, highly relevant. My discussion may also show (though I’m not going to take this up explicitly) that there are reasons why the search for truth conditions for knowledge could have a legitimate place in feminist epistemological inquiry. (shrink)

BackgroundMoral distress (MD) is an emotional and psychological response to morally challenging dilemmas. Moral distress is experienced frequently by nurses in the intensive care unit (ICU) and can result in emotional anguish, work dissatisfaction, poor patient outcomes, and high levels of nurse turnover. Opportunities to discuss ethically challenging situations may lessen MD and its associated sequela.ObjectiveThe purpose of this project was to develop, implement, and evaluate the impact of nursing ethics huddles on participants’ MD, clinical ethics knowledge, work satisfaction, and (...) patient care among ICU nurses.Sample and SettingThe sample, 32 nurses from three ICU settings in an 800-bed tertiary academic medical center, participated in six nursing ethics huddles over a two-month period.MethodsAlvita K. Nathaniel’s Theory of Moral Reckoning guided development of the nursing ethics huddle process.1 The Moral Distress Thermometer was administered at three data points: baseline level of MD, and pre- and post-huddle to determine changes in the subjects’ level of MD.2 Focused content analysis was used to analyze qualitative responses from questionnaires about the subjects’ perception of the effect of the huddles on work satisfaction and patient care. Knowledge attainment was evaluated via open-ended short-answer questions.ResultsOverall, use of nurse-ethicist-led nursing ethics huddles was associated with improved quality of work life, patient care, and clinical ethics knowledge. The change in pre- and post-nursing ethics huddles MD scores was statistically significant (p < 0.0001). (shrink)

Band 12 des Internationalen Jahrbuchs des Deutschen Idealismus widmet sich dem Thema Logik. Der Band beginnt mit Beiträgen zu Kant. Kant kennt verschiedene Arten von Logik und die Abgrenzung der transzendentalen Logik von anderen Logikauffassungen ist wichtig für sein philosophisches Programm. Diese verschiedenen Logikauffassungen sowie deren Änderungen im Laufe der kritischen Philosophie werden in den Beiträgen von E. Carson, T. Rosenkoetter, C. Tolley und G. Zöller untersucht. Auch mit Blick auf Hegels Philosophie ist das Verständnis und die Rolle der Logik (...) zentral und eine Auseinandersetzung über Ziel, Aufbau und Inhalt von Hegels Logik gehört zu den wichtigsten Interpretationsaufgaben. Dem gehen die Autoren S. Houlgate, L. Illetterati, R.B. Pippin und P. Redding in ihren Beiträgen nach. Bei Fichte und Schelling ist die Rolle der Logik weniger offensichtlich. Die Beiträge von C. Asmuth, A. Nuzzo und S. Schwenzfeuer widmen sich daher vor allem der Frage, welchen Platz die Logik in den jeweiligen Konzeptionen inne haben kann und soll. Das Thema Logik bietet sich auch für eine vergleichende Untersuchung innerhalb des Deutschen Idealismus an. Diese führen A.F. Koch und P. Schwab durch. (shrink)

The ‘Ordinary Language’ philosophy of the early 20th century is widely thought to have failed. It is identified with the broader so-called ‘linguistic turn’, a common criticism of which is captured by Devitt and Sterelny (1999), who quip: “When the naturalistic philosopher points his finger at reality, the linguistic philosopher discusses the finger.” (p 280) The implication is that according to ‘linguistic’ philosophy, we are not to study reality or truth or morality etc, but the meaning of the words ‘reality’, (...) ‘truth’, ‘morality’ etc. Ordinary Language philosophy has fallen so thoroughly into disrepute because it is supposed to advocate that not only are we to study words and meanings rather than the phenomena themselves (which is apparently bad enough), but we must restrict that study to words and meanings as they occur in the language used by the ordinary speaker. A number of preposterous corollaries have been taken to follow from this view. Most seriously, perhaps, and irritatingly, is that any theory which contains ‘non-ordinary’ uses of expressions is thereby ‘meaningless’ or simply false – which is clearly absurd. In this paper I show that this is a completely inaccurate picture of Ordinary Language philosophy. My aim is to correct these persistent misinterpretations, and make possible a more sensible reassessment of the philosophy. (shrink)

The difference between our interpretations can be put most succinctly by saying that whereas his is based on the works preceding Science and the Modern World, principally The Concept of Nature and An Enquiry Concerning the Principles of Natural Knowledge ; mine finds the key in the works which succeed it, principally Process and Reality. Indeed it seems to me that the use of some such help from other works of Whitehead is inevitable. After a number of determined sallies, I (...) have been forced to conclude that SMW is in itself unintelligible. If we are to make any coherent sense of it we must, I believe, construe its cryptic utterances in the light of a more systematic exposition of Whitehead's basic categories. And the difficulty in this procedure lies in the fact that there are two expositions available for this purpose--that of the earlier and that of the later works--which differ in certain crucial respects. (shrink)

This is another volume in the continuing series published under the auspices of Tulane University. It contains eight articles. Ramona Cormier’s article "The Concept of Isolation in Contemporary Aesthetic Theory" uses the term isolation in accordance with Langer’s definition. In order to develop her point Cormier distinguishes between the historicity of an art work and the historiography of the work. On the basis of this she discusses briefly the attitudes of Jerome Schiller, Clive Bell, T. S. Eliot, Jerome Stolnitz, Roger (...) Fry, George Dickie. Shannon DuBose remarks in "Poesis and Cosmos" that "... views advanced [on art] in The Republic loom larger than need be in discussion of Plato’s theory of art; they should be balanced with suggestions advanced in other dialogues, particularly The Timaeus." One cannot agree more with this need for balance. Professor Feibleman’s article "The Art of the Philosophy of Art" is not so much a discussion of the philosophy of art as it is a discussion of the artist, the role of art in society, the relation of art to other areas of a culture in which art specifically exists. John Glenn, Jr. has written on "Kierkegaard on the Unity of Comedy and Tragedy." I do not agree with all his interpretations of Kierkegaard but his article is interesting. Harold N. Lee in "Action, Perception and Art" rethinks a position he held in the original edition of his Perception and Aesthetic Value. He now holds that "... the two views of the nature of art can be shown to be essentially related and not only externally so...." Marian L. Paulson writes an article, "Structures in Art Media," where she suggests that perhaps the problem of structural relations among art media may find a solution if one takes account of the Jungian notion of the racial unconscious, especially in the resolution of the tensions between anima and animus and between the shadow and transcendence. The article "Truth in Art" by Louise N. Roberts discusses one of the many ways in which the expression "truth in art" may be considered. The author in this case shows how paintings may present a truth in a way quite different from verbal statements. The book concludes with John Sallis’ commentary on Nietzsche’s The Birth of Tragedy.—P. N. (shrink)