This paper investigates whether accounting professionals’ ethical judgment is influenced by the disciplinary system established by the accounting profession in France and the United States. Our study first attempts to determine whether there is a link between the EJ of accounting professionals and the disciplinary context, in each country. It then performs a comparative analysis of the two nations. Our findings indicate that the judgment of American accounting professionals is correlated with the disciplinary decisions of the accountancy board. By contrast, (...) the judgment of French accounting professionals is independent of the disciplinary context. Whereas cross-national studies have thus far attributed differences among nations mainly to cultural distance, current research shows that non-cultural national factors should also be considered. In line with this perspective, our study suggests that institutional factors, in particular the disciplinary system, may also account for the differences between French and American accounting professionals’ ethical perceptions. We support these results by highlighting some characteristics of the countries’ respective legal systems, which may explain the divergences observed. We conclude by identifying implications for the independence of accounting professionals’ EJ and the risks associated with dissuasive disciplinary systems. (shrink)

This article examines how employees form their perceptions of managerial responsibility in a concrete organizational setting. Drawing on negotiated order theory, it shows that these perceptions are the result of complex processes of social construction and negotiation, rather than the application of predetermined ethics models or norms. Employees’ perceptions appear to be unstable; they are subject to constant alterations, fluctuating with the organizational circumstances, and are likely to create considerable organizational perturbations, especially when managers make complex and ambiguous decisions. This (...) process is illustrated through an ethnographic study that analyzed the evolution of employee perceptions during a three-year crisis—one that led managers to repeatedly postpone salary payments to save jobs. The process approach adopted by the study highlights important dynamics that traditional business ethics approaches overlook, such as the fragility of the construct of managerial responsibility, which cannot be coherent unless it is constantly renegotiated among an organization’s various employee groups. (shrink)

Pharmaceutical industry marketers are confronted with specific ethical issues linked to the tension between the economic interest being pursued and the health mission of this sector. Indeed this dual mission could be problematic for them when the two objectives contradict each other. We use the concept of moral dissonance to examine how marketers in the pharmaceutical industry perceive the profit/health tension inherent in their sector and how they deal with it. Based on narratives of 18 marketers working in the pharmaceutical (...) sector, our qualitative study identifies ethical conflicts of varying intensity that generate differing degrees of moral dissonance among marketers. To cope with this moral dissonance, they use the following strategies: (1) minimize the sensitivity of their activity; (2) invoke the benefits to patients; and (3) avoid behaviors that conflict with their values. (shrink)

A common feature of all standard theories of the laws of nature is that they are "absolutist": They take laws to be either all metaphysically necessary or all contingent. Science, however, gives us reason to think that there are laws of both kinds, suggesting that standard theories should make way for "non-absolutist" alternatives: theories which accommodate laws of both modal statuses. In this paper, we set out three explanatory challenges for any candidate non-absolutist theory and discuss the prospects of the (...) two extant candidates in light of these challenges. We then develop our own non-absolutist theory, the essentialist DTA account, which combines the nomic-necessitation or DTA account with an essentialist approach to metaphysical modality in order to meet the three explanatory challenges. Finally, we argue that the distinction between kinematical and dynamical laws found in physical theories supports both non-absolutism in general and our proposed essentialist DTA view in particular. (shrink)

Grounding necessitarianism (GN) is the view that full grounds necessitate what they ground. Although GN has been rather popular among philosophers, it faces important counterexamples: For instance, A=[Socrates died] fully grounds C=[Xanthippe became a widow]. However, A fails to necessitate C: A could have obtained together with B=[Socrates and Xanthippe were never married], without C obtaining. In many cases, the debate essentially reduces to whether A indeed fully grounds C – as the contingentist claims – or if instead C is (...) fully grounded in A+, namely A plus some supplementary fact S (e.g. [Xanthippe was married to Socrates]) – as the necessitarian claims. Both sides typically agree that A+ necessitates C, while A does not; they disagree on whether A or A+ fully grounds C. This paper offers a novel defence of the claim that, in these typical cases, unlike A+, A fails to fully ground C – thereby bringing further support to GN. First and foremost, unlike A+, A fails to fully ground C because it fails to contain just what is relevant to do so, in two distinct senses – explanatory and generative relevance. Second, going for A, rather than A+, as a full ground undermines not just grounding necessitarianism, but modally weaker views which even contingentists may want to preserve. (shrink)

In a recent paper, Tuomas Tahko has argued for a hybrid view of the laws of nature, according to which some physical laws are metaphysically necessary, while others are metaphysically contingent. In this paper, we show that his criterion for distinguishing between these two kinds of laws — which crucially relies on the essences of natural kinds — is on its own unsatisfactory. We then propose an alternative way of drawing the metaphysically necessary/contingent distinction for laws of physics based on (...) the central kinematical/dynamical distinction used in physical theorising, and argue that the criterion can be used to amend Tahko’s own account, but also that it can be combined with different metaphysical views about the source of necessity. (shrink)

La presente es una investigación cualitativa que emplea una metodología de revisión de literatura, análisis y análisis fenomenológico. En la actualidad se ha reportado un uso no prescrito, por parte de personas sanas, de medicamentos destinados al tratamiento de padecimientos cognitivos. Dicha ingesta se ha llevado a cabo con fines potenciadores de capacidades cognitivas específicas tales como memoria, concentración y capacidad de reacción. Este empleo no recomendado de fármacos ha sido documentado mediante una serie de investigaciones y encuestas que encuentran (...) una tendencia al alza en el consumo de estas drogas sobre todo en sectores específicos de la población como el universitario en países desarrollados. El carácter potenciador de estas drogas, cuando se consumen por personas sanas lleva a la necesidad de contrastar su uso con el principio bioético de totalidad o “terapéutico”. Por lo que el presente trabajo tiene como objetivo analizar si el uso de estas sustancias puede o no ser justificado desde una perspectiva bioética a la luz de la interpretación del principio de totalidad.Se concluye que el empleo de potenciadores cognitivos puede ser permitido en personas sin patología específica pero que reporten un bajo rendimiento en determinadas áreas cognitivas o un detrimento en dichas capacidades derivado de la edad avanzada y no de una enfermedad diagnosticada. Lo anterior siempre que se cumplan criterios de seguridad y se lleven a cabo investigaciones serias y continuadas sobre sus beneficios en las poblaciones antes citadas. (shrink)

It is widely accepted that necessity comes in different varieties, often called ‘kinds': metaphysical necessity, logical necessity, natural necessity, conceptual necessity, moral necessity, to name but a few – and the same goes for the varieties of possibility. What is usually not fully appreciated, however, is that modal variety is not simply ‘unidimensional': it does not only involve one main variable – kind, whose values are the particular kinds of necessity. Rather, I argue, it is ‘bidimensional', involving two distinct variables (...) – domain and strength. In the first part of the paper, I introduce and develop the proposed bidimensional picture of modal variety, defending it against the common, unidimensional one. In the second part, I consider how the main available accounts of necessities and their relations rely, at least to a significant extent, on the latter picture, pointing out important limitations that they face as a result. I also show how, accordingly, alternative accounts based on a clear and systematic distinction between domain and strength would overcome those limitations. I conclude that, beyond the particular bidimensionalist view defended, our understanding of the modal realm may benefit from more direct debate on whether and how it is multidimensional. (shrink)

Two approaches to elevating certain laws of nature over others have come to prominence recently. On the one hand, according to the meta-laws approach, there are meta-laws, laws which relate to laws as those laws relate to particular facts. On the other hand, according to the modal, or non-absolutist, approach, some laws are necessary in a stricter sense than others. Both approaches play an important role in current research, questioning the ‘orthodoxy’ represented by the leading philosophical theories of natural laws—Humeanism, (...) the DTA view, dispositional essentialism and primitivism. This paper clarifies the relations between these two emerging approaches, as well as their applicability to physical laws and the status of the challenges they pose for standard theories of laws of nature. We first argue that, despite some significant similarities between the two approaches (especially in the context of Lange’s counterfactual account of laws), they are in general distinct and largely independent of each other. Then, we argue that the support for meta-laws from physical theory and practice is more questionable than usually presented. (shrink)

Do causes necessitate their effects? Causal necessitarianism is the view that they do. One major objection—the “monotonicity objection”—runs roughly as follows. For many particular causal relations, we can easily find a possible “blocker”—an additional causal factor that, had it also been there, would have prevented the cause from producing its effect. However—the objection goes on—, if the cause really necessitated its effect in the first place, it would have produced it anyway—despite the blocker. Thus, CN must be false. Though different (...) from Hume’s famous attacks against CN, the monotonicity objection is no less important. In one form or another, it has actually been invoked by various opponents to CN, past and present. And indeed, its intuitive appeal is quite powerful. Yet, this paper argues that, once carefully analysed, the objection can be resisted—and should be. First, I show how its success depends on three implicit assumptions concerning, respectively, the notion of cause, the composition of causal factors, and the relation of necessitation. Second, I present general motivations for rejecting at least one of those assumptions: appropriate variants of them threaten views that even opponents to CN would want to preserve—in particular, the popular thesis of grounding necessitarianism. Finally, I argue that the assumption we should reject is the one concerning how causes should be understood: causes, I suggest, include an element of completeness that excludes blockers. In particular, I propose a way of understanding causal completeness that avoids common difficulties. (shrink)

On what I call absolutist essentialism about modality (AE), the metaphysical necessities are the propositions that are true in virtue of the essence (i.e. Aristotelian, absolute essence) of some entities. Other kinds of necessity can then be defined by restriction – e.g. the conceptual necessities are the propositions that are true in virtue of the essence of conceptual entities specifically. As an account of metaphysical modality and some other kinds (e.g. logical, conceptual), AE may have important virtues. However, when it (...) comes to accounting for further important kinds, like natural or normative necessity, it faces a challenge. Three main options have been defended: treat those kinds as further restricted forms of metaphysical necessity; define them as conditional forms of metaphysical necessity; treat them as primitive kinds. -/- In this paper, I propose a new option, which combines the main idea of AE (reducing necessities to essences) with an idea which has been developed largely independently: that of relative essence. On the proposed view, those kinds (e.g. natural necessity) that cannot be grounded in the essences (i.e. absolute essences) of the relevant entities (e.g. natural entities) may be grounded in their relative essences instead. Thus, I propose a generalized, or extended, version of AE, which I call relativized essentialism about modality (RE). In particular, RE offers prospects for a general framework for kinds of modality which is flexible enough to cover a large range of kinds (both absolute and relative ones) while remaining parsimonious and unified. (shrink)

An important task for metaphysicians and philosophers of science is to account for laws of nature – in particular, how they distinguish themselves from ‘mere’ regularities, and the modal force they are endowed with, ‘natural necessity’. Dispositional essentialism about laws is roughly the view that laws distinguish themselves by being grounded in the essences of natural entities. This paper does not primarily concern how essentialism compares to its main rivals – Humeanism and Armstrongeanism. Rather, it distinguishes and comparatively assesses various (...) brands of essentialism – which mainly differ as to where exactly they take laws to find their essentialist sources, and what they take to be the targets of laws, namely what they apply to. Yet, this internal comparison is not unrelated to the more general debate about laws: the main criteria with which I compare these essentialist views concern how they can deal with some of the main objections faced by essentialism in general, and how they can keep what is arguably the main intuitive advantage of essentialism over its rivals. Thus, the paper also concerns the relative position of essentialism in the larger debate about laws – ultimately bringing support to it. (shrink)

Enzyme engineering allows to explore sequence diversity in search for new properties. The scientific literature is populated with methods to create enzyme libraries for engineering purposes, however, choosing a suitable method for the creation of mutant libraries can be daunting, in particular for the novices. Here, we address both novices and experts: how can one enter the arena of enzyme library design and what guidelines can advanced users apply to select strategies best suited to their purpose? Section I is dedicated (...) to the novices and presents an overview of established and standard methods for library creation, as well as available commercial solutions. The expert will discover an up‐to‐date tool to freshen up their repertoire (Section I) and learn of the newest methods that are likely to become a mainstay (Section II). We focus primarily on in vitro methods, presenting the advantages of each method. Our ultimate aim is to offer a selection of methods/strategies that we believe to be most useful to the enzyme engineer, whether a first‐timer or a seasoned user. (shrink)

The purpose of this article, which takes the form of a dialogue between a vegetarian and a meat eater, is twofold. On the one hand, we argue for a general characterisation of moral value in terms of well-being and suffering. On the other hand, on the basis of this characterisation, we argue that, in most cases, the moral value attached to the choice of eating meat is negative; in particular, we defend this claim against a number of objections concerning the (...) nature of animal suffering, its moral value, and the moral responsibility of meat eaters. (shrink)

The Covid-19 pandemic has led teachers to an unpredictable scenario where the lockdown situation has accelerated the shift from traditional to online educational methods, and relationships have been altered by the avoidance of direct contact with the others, with implications for their mental health. Physical activity seemed to be a factor that could prevent from mental disorders such as anxiety or depression in this peculiar situation. Therefore, the aims of this study were to explore how teachers have been affected by (...) the lockdown in respect to their mental health and their relationships in three main fields, work, family and social relationships; and to know which is the role of physical activity in the mentioned variables. For that purpose, an online survey was designed to collect quantitative and qualitative data. Results showed that indoor physical activity acts as preventive in lockdown situations, while the level of activity does not affect mental health. Also, teachers have experienced higher levels of depression and distress due to the workload generated during the lockdown. In conclusion, to prevent health problems among teachers in future similar situations it would be important to facilitate the practice of physical activity at home. Furthermore, teacher training in blended or online educational methods would be crucial for their favorable work development. (shrink)

Adolescence is a stage characterized by many biological and psychosocial changes, all of which may result in a decrease in subjective well-being. It is therefore necessary to identify those factors that contribute to increased life satisfaction, in order to promote positive development among young people. The aim of this study is to examine the dynamics of a set of variables that contribute to life satisfaction. A total of 1,188 adolescents completed the Perceived Social Support from Family and Friends and Perception (...) of the School Environment Questionnaires, the Trait Meta Mood Scale, Connor-Davidson Resilience Scale-10, and Satisfaction with Life Scale for social support, emotion regulation, resilience, and life satisfaction. By applying structural equation modeling, the results reveal a direct prediction of family support, emotion regulation, and resilience on life satisfaction. Support from friends and emotion regulation was also found to explain resilience, and support from family and teachers was found to predict emotion regulation. In conclusion, emotion regulation and social support were found to indirectly affect life satisfaction among adolescents through resilience. The theoretical and practical implications of these results are discussed. (shrink)

The existing analysis of heterogeneous social responsibility in small and medium enterprises has considered the effects of individual factors. However, no holistic analysis has been performed on how different factors of heterogeneity interact and how they collectively affect SR in SMEs. Here, we propose a new systemic approach—employing the social capital concept—with the aim of identifying how and why SR is built diversely in SMEs. In particular, we focus on a positive and holistic perspective that integrates the factors proposed in (...) the literature into the social capital construct. Through a case study of four Spanish SMEs, this article proposes a systemic approach to the study of heterogeneous SR in SMEs. (shrink)

El desafío del cambio climático ha impulsado un cambio de paradigma en las políticas europeas. Uno de los principales pilares de actuación son las políticas de movilidad sostenible enfocadas a la reducción del uso del vehículo privado. Este artículo argumenta que los debates actuales en torno a la movilidad sostenible se centran en lo urbano, relegando a las áreas rurales a una posición secundaria o periférica. Se indaga en los límites que pueden tener las lógicas de movilidad urbana sostenible aplicadas (...) sobre entornos rurales altamente dependientes del vehículo privado y con déficit de servicios públicos de transporte. Para ello se analizan, por un lado, las principales políticas de movilidad y transporte europeas y españolas y, por otro, los discursos y las prácticas de la población local en una ruralidad remota. Una línea de investigación que necesita ser reforzada para diseñar políticas de movilidad ajustadas a las necesidades de las poblaciones rurales. (shrink)