This study investigates accounting students’ ethical decision-making judgments and behavioral intentions. The Multidimensional Ethics Scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with three moral criteria (Moral Equity, Relativism and Contractualism). The study specifically tests the differences in ethical decision-making between students who have been exposed to a dedicated ethics unit of study compared with students who have not studied ethics. The influences of culture and gender on students’ ethical decision-making are also addressed (...) in the study. Ethical decision-making was assessed via three case studies describing moral dilemmas that an individual, business or professional person might face. The results provide support for the MES and the value added from incorporating a dedicated ethical decision-making unit in the accounting curriculum. The results also support prior evidence of gender bias and the impact of cultural differences on ethical decision-making. (shrink)

This study investigates accounting students’ ethical decision-making judgments and behavioral intentions. The Multidimensional Ethics Scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with three moral criteria (Moral Equity, Relativism and Contractualism). The study specifically tests the differences in ethical decision-making between students who have been exposed to a dedicated ethics unit of study compared with students who have not studied ethics. The influences of culture and gender on students’ ethical decision-making are also addressed (...) in the study. Ethical decision-making was assessed via three case studies describing moral dilemmas that an individual, business or professional person might face. The results provide support for the MES and the value added from incorporating a dedicated ethical decision-making unit in the accounting curriculum. The results also support prior evidence of gender bias and the impact of cultural differences on ethical decision-making. (shrink)

Over the past several years, the human rights implications of climate change have become more evident. While extreme weather events and slow onset changes caused by climate change affect the exercise of human rights, the implementation of climate change policies - in relation to both mitigation and adaptation - may also lead to the infringement of the rights of indigenous peoples and local communities. Despite this recognition by the UN Human Rights Council and other bodies, the international climate change regime (...) has failed to address these implications, recognizing only in 2010 the importance for parties to respect human rights in the implementation of the Framework Convention. The adoption of the Durban Platform for Enhanced Action (ADP), together with the reform of existing mechanisms and the operationalization of new institutions, offers several opportunities to ensure the adequate fulfillment of human rights obligations under the Convention. In this commentary, we highlight four concrete options available to the parties in the upcoming negotiations to guarantee the respect of substantial and procedural rights of all the stakeholders and to offer a redress mechanism in the case of loss and damages caused by climate change. (shrink)

The use of remuneration committees to foster corporate accountability concerning executive remuneration decisions has attracted increasing public attention following various corporate scandals and the recent global financial crisis. This study empirically examines the link between RCs and attributions disclosures, i.e. explanation of reasons for executive remuneration decisions. Using a sample of 644 firm-year observations drawn from top 200 Australian Securities Exchange -listed firms from 2007 to 2011, we find that firms with RCs tend to voluntarily disclose attribution, and the extent (...) of disclosures increases with remuneration committee quality. While existence of attribution disclosures is related to pay-performance sensitivity, the extent of disclosures does not show incremental effect on pay-performance sensitivity. The results also show that the presence and quality of RCs are positively associated with internal attribution disclosures regarding executive remuneration decisions during the GFC, suggesting corporate responsiveness to corporate accountability demands at times of economic crisis. (shrink)

October 14, 2007: Studying how a broker's brain works. swissinfo. "To help maintain its competitive edge, the Swiss banking industry is investing heavily in financial engineering. Its latest recruit is economist Peter Bossaerts. swissinfo talked to Bossaerts, a leading expert in neuroeconomics – the study of how we make financial choices - about his recent appointment as professor at the Federal Institute of Technology in Lausanne.... swissinfo: So what exactly is neuroeconomics? Peter Bossaerts: It's a mixture of decisional theory - (...) mathematical theories applied in risk-based decision-making - and neuroscience.... Neurofinance, therefore, tries to understand how choices are made in a risky world. It looks closely at the workings of the brain while taking into account human emotions.... swissinfo: What is the aim of your work? P.B.: Firstly, to make progress on how people make choices when dealing with risk.... Neuroeconomics should also help improve decisional theory, which doesn't work in the real world where rules are vague and probabilities are unknown. The aim is to build up artificial intelligence based on a theory where decision-making is repeated." >>> Neuroscience, Cognitive Science, Finance & Investing, Applications. (shrink)

La genèse de la construction médicale de la ménopause est ici appréhendée en croisant des approches empruntées à l’histoire sociale des savoirs. Cela conduit en premier lieu à revenir sur la variété des termes employés pour désigner la « cessation des règles ». Ces évolutions doivent être examinées en regard des nouvelles échelles de la vie humaine élaborées au cours de la période. Est-ce qu’une sexuation des âges de la vie, absente jusque-là, y transparaît? L’expression « âge de retour » (...) désigne-t-elle un âge propre aux femmes comme le laissent penser certains auteurs? La médicalisation de la ménopause peut ainsi être remise en perspective, avant d’étudier de plus près les temps forts de sa construction au cours de la période considérée (1770-1836). Enfin, un dernier volet questionne l’existence d’un discours sur l’âge de retour au masculin et analyse la fabrique des asymétries sexuées dans les dispositifs hygiénistes destinés aux quarantenaires et aux cinquantenaires des deux sexes. (shrink)

Im Gegensatz zum drei Jahre jüngeren Schelling, dem er sein Leben lang verbunden blieb, wird Steffens nach seinem Tod nahezu vergessen; in der landläufigen Überlieferung hat er als der Überbringer der Romantik nach Dänemark überlebt. Erst mit Beginn des 21. Jahrhunderts wird er als Naturforscher, als Philosoph und Universitätsreformer wiederentdeckt, nicht zuletzt auch im Diskurs-Zusammenhang um das Anthropozän. Steffens-Forscherinnen und Forscher aus Norwegen, Dänemark und Deutschland setzen sich mit dem romantischen Denken der Zeit, mit den Aspekten der nationalen Wiedergeburt in (...) Kultur, Politik und Wissenschaft auseinander, mit Naturgeschichte und Kunst: Marit Bergner, Marie-Theres Federhofer, Bernd Henningsen, Lore Hühn, Daniel Fulda, Norman Kasper, Jesper Lundsfryd Rasmussen, Jessika Piechocki, Anna Lena Sandberg und Elisabeth Décultot. (shrink)

La genèse de la construction médicale de la ménopause est ici appréhendée en croisant des approches empruntées à l’histoire sociale des savoirs. Cela conduit en premier lieu à revenir sur la variété des termes employés pour désigner la « cessation des règles ». Ces évolutions doivent être examinées en regard des nouvelles échelles de la vie humaine élaborées au cours de la période. Est-ce qu’une sexuation des âges de la vie, absente jusque-là, y transparaît? L’expression « âge de retour » (...) désigne-t-elle un âge propre aux femmes comme le laissent penser certains auteurs? La médicalisation de la ménopause peut ainsi être remise en perspective, avant d’étudier de plus près les temps forts de sa construction au cours de la période considérée (1770-1836). Enfin, un dernier volet questionne l’existence d’un discours sur l’âge de retour au masculin et analyse la fabrique des asymétries sexuées dans les dispositifs hygiénistes destinés aux quarantenaires et aux cinquantenaires des deux sexes. (shrink)

The meaning of material artifacts that remain unchanged in form can change through spatial references and through changes in context. In this volume, spatial, historical, topographical, and discursive contextual changes are analyzed in case studies, and their meanings and intersections are critically reflected upon.

Human presencing explores how people’s past encounters with others shape their present actions. In this paper, I present an alternative perspective on human embodiment in which the re-evoking of the absent can be traced to the intricate interplay of bodily dynamics. By situating the phenomenon within distributed, embodied, and dialogic approaches to language and cognition, I am overcoming the theoretical and methodological challenges involved in perceiving and acting upon what is not perceptually present. In a case study, I present strong (...) and weak dimensions of human presencing. In the former, a person uses their body in distinct ways and shapes their immediate ecology to make others present to them. In contrast, in the latter, a person’s past encounter with others powerfully shapes the projections they make onto written digital inscriptions. These findings have implications for how people act in online learning environments and how human activity shapes the machines we use every day. In this way, the paper highlights the complexity of a person as a social being and allows for different approaches to human embodiment in technology. (shrink)

This paper takes a step back from considering expertise as a social phenomenon. One should investigate how people become knowers before assigning expertise to a person’s actions. Using a temporal-sensitive systemic ethnography, a case study shows how undergraduate students form a social system out of necessity as they fabricate knowledge around an empty wording like ‘conscious living’. Tracing the engagement with students and tutor to recursive moments of coaction, I argue that, through the subtleties of bodily movements, people incorporate the (...) actions of others as they become knowers. Knowing for a person solidifies as they imbue concepts, terms, facts, etc. with their own understanding. While coaction refers to the interlocking of actions in a specific moment, the fabrication of knowledge resides in temporally distributed moments of coaction where students deliberately incorporate and build on past occurrences in a present moment. In so doing, people cannot be separated from their systemic embedding. Linking coaction with systemic cognition, people fabricate knowledge within wider systemic structures. Within these boundaries, knowers come to fabricate knowledge for themselves and a wider system. Thus, knowing must be seen as an active, embodied, dialogical and multiscalar activity. (shrink)

Résumé Loin d’être un programme de recherche tourné uniquement vers l’abstraction, la physiocratie comporte une dimension empirique tout à fait centrale dans sa constitution et dans son développement. L’étude de cette dimension permet de mettre au jour les liens généalogiques et méthodologiques qui ont uni le mouvement physiocratique et les traditions anglaise et française de l’arithmétique politique. En outre, une attention portée à l’inventaire des différentes activités agricoles et à la mesure de leurs productions respectives témoigne d’une autre influence importante (...) dans la construction de l’économie politique de Quesnay, à savoir l’agronomie, alors en plein renouveau sous l’impulsion de Duhamel du Monceau. (shrink)

A wide array of species throughout the animal kingdom has shown the ability to distinguish between quantities. Aside from being important for optimal foraging decisions, this ability seems to also be of great relevance in group-living animals as it allows them to inform their decisions regarding engagement in between-group conflicts based on the size of competing groups. However, it is often unclear whether these animals rely on numerical information alone to make these decisions or whether they employ other cues that (...) may covary with the differences in quantity. In this study we used a touch screen paradigm to investigate the quantity discrimination abilities of two closely related group-living species, wolves and dogs, using a simultaneous visual presentation paradigm. Both species were able to successfully distinguish between stimuli of different quantities up to 32 items and ratios up to 0.80, and their results were in accordance with Weber's law (which predicts worse performances at higher ratios). However, our controls showed that both wolves and dogs may have used continuous, non-numerical cues, such as size and shape of the stimuli, in conjunction with the numerical information to solve this task. In line with this possibility, dogs' performance greatly exceeded that which they had shown in other numerical competence paradigms. We discuss the implications these results may have on these species' underlying biases and numerical capabilities, as well as how our paradigm may have affected the animals' ability to solve the task. (shrink)

Research FocusThe promotion of domain-specific knowledge is a central goal of higher education and, in the field of medicine, it is particularly essential to promote global health. Domain-specific knowledge on its own is not exhaustive; confidence regarding the factual truth of this knowledge content is also required. An increase in both knowledge and confidence is considered a necessary prerequisite for making professional decisions in the clinical context. Especially the knowledge of human physiology is fundamental and simultaneously critical to medical decision-making. (...) However, numerous studies have shown difficulties in understanding and misconceptions in this area of knowledge. Therefore, we investigate how preclinical medical students acquire knowledge in physiology over the course of their studies and simultaneously gain confidence in the correctness of this knowledge as well as the interrelations between these variables, and how they affect the development of domain-specific knowledge.MethodIn a pre–post study, 169 medical students’ development of physiology knowledge and their confidence related to this knowledge were assessed via paper-pencil questionnaires before and after attending physiology seminars for one semester. Data from a longitudinal sample of n = 97 students were analyzed using mean comparisons, regression analyses, and latent class analyses. In addition, four types of item responses were formed based on confidence and correctness in the knowledge test.ResultsWe found a significant and large increase in the students’ physiology knowledge, with task-related confidence being the strongest predictor. Moreover, a significantly higher level of confidence at t2 was confirmed, with the level of prior confidence being a strong predictor. Furthermore, based on the students’ development of knowledge and confidence levels between measurement points, three empirically distinct groups were distinguished: knowledge gainers, confidence gainers, and overall gainers. The students whose confidence in incorrect knowledge increased constituted one particularly striking group. Therefore, the training of both knowledge and the ability to critically reflect on one’s knowledge and skills as well as an assessment of their development in education is required, especially in professions such as medicine, where knowledge-based decisions made with confidence are of vital importance. (shrink)

A plurality or plural object is a single object that is also many, and pluralitism is the thesis that there is such an object. This paper argues that pluralitism and closely related theses (e.g., the many-one identity thesis and the composition as identity thesis) violate logic. To do so, it formulates an approach to the logic and semantics of plural constructions that results in plural logic and relates treatments of plural constructions to accounts of natural number. And it gives a (...) critical examination of Frege’s views of numbers and plural constructions, and sketches the view of plural constructions as devices for talking about the many (as such), and an account of natural numbers as properties of a special kind, plural properties. (shrink)

In this article, we examine the political and educational relevance of Hannah Arendt’s account of friendship. Drawing from Arendt’s central works on friendship, we offer a novel interpretation of the concept by connecting the notion with the idea of educational ‘love for the world’, amor mundi. With this interpretation, we seek to demonstrate that the concept of friendship has both direct educational and indirect political significance. Thereby, we distinguish our interpretation from two previous understandings of the educational relevance of the (...) Arendtian notion of friendship—those by (1) Aaron Schutz and Marie G. Sandy, and (2) Morten T. Korsgaard—in which friendship is either assigned a specifically political role (as in (1)) or its significance to education is narrowly understood (as in (2)). We argue our interpretation of friendship offers both a new contribution to the understanding of the relationship between education and politics in the context of Arendt scholarship, and a novel way of thinking about the educational significance of friendship in the context of contemporary democratic politics, especially the prevailing political polarization. (shrink)

A controversy over the pudgala or “person” raged among Indian Buddhists for more than a millennium. Their polemics were at least as much a matter of canonical exegesis as of reasoning and argument, for the “mainstream” Buddhist doctors had to account for—and explain away—the numerous places in scripture where the Buddha speaks of the “person.” The Bhārahārasūtra or “sūtra on the bearer of the burden” was one of the scriptures most frequently quoted and discussed in this connection. The present paper (...) is aimed at presenting a reconstructed Sanskrit version of this sūtra and providing an overview of the doctrinal and argumentative uses that were made of it in the context of the debates about the status of the “person.”. (shrink)

If the former is the case, let us say that anti-reductionism about relational facts is true; if the latter, that reductionism about relational facts is true. Let us say that a fact is relational if it makes true some relational proposition (a proposition that asserts that a relation holds between some objects1), that it is irreducibly relational if, in addition, it does not make true any nonrelational propositions, and that it is monadic if it is not irreducibly relational (if it (...) makes true some proposition that does not assert that a relation holds between some objects). (shrink)

‘‘Thus I believe that there is no part of matter which is not—I do not say divisible—but actually divided; and consequently the least particle ought to be considered as a world full of an infinity of different creatures.’’ (Leibniz, letter to Foucher).

I explicate and defend the claim that, fundamentally speaking, there are no numbers, sets, properties or relations. The clarification consists in some remarks on the relevant sense of ‘fundamentally speaking’ and the contrasting sense of ‘superficially speaking’. The defence consists in an attempt to rebut two arguments for the existence of such entities. The first is a version of the indispensability argument, which purports to show that certain mathematical entities are required for good scientific explanations. The second is a speculative (...) reconstruction of Armstrong's version of the One Over Many argument, which purports to show that properties and relations are required for good philosophical explanations, e.g. of what it is for one thing to be a duplicate of another. (shrink)

Multiple studies show that periodic reanalysis of genomic test results held by clinical laboratories delivers significant increases in overall diagnostic yield. However, while there is a widespread consensus that implementing routine reanalysis procedures is highly desirable, there is an equally widespread understanding that routine reanalysis of individual patient results is not presently feasible to perform for all patients. Instead, researchers, geneticists and ethicists are beginning to turn their attention to one part of reanalysis—reinterpretation of previously classified variants—as a means of (...) achieving similar ends to large-scale individual reanalysis but in a more sustainable manner. This has led some to ask whether the responsible implementation of genomics in healthcare requires that diagnostic laboratories routinely reinterpret their genomic variant classifications and reissue patient reports in the case of materially relevant changes. In this paper, we set out the nature and scope of any such obligation, and analyse some of the main ethical considerations pertaining to a putative duty to reinterpret. We discern and assess three potential outcomes of reinterpretation—upgrades, downgrades and regrades—in light of ongoing duties of care, systemic error risks and diagnostic equity. We argue against the existence of any general duty to reinterpret genomic variant classifications, yet we contend that a suitably restricted duty to reinterpret ought to be recognised, and that the responsible implementation of genomics into healthcare must take this into account. (shrink)