There are tensions within formal education between imparting knowledge and the development of skills for handling that knowledge. In the primary school sector, the latter can also be squeezed out of the curriculum by a focus on basic skills such as literacy and numeracy. What happens when an explicit attempt is made to develop young children's reasoning—both in terms of their apparent cognitive abilities and their basic skills? This paper reports an independent evaluation of an in-class intervention called ‘Philosophy for (...) Children’, after just over one year of schooling. The intervention aims to help children become more willing and able to question, reason, construct arguments and collaborate with others. A group of 48 volunteer schools were randomised to receive P4C or act as a control for one year. This paper reports the CAT results for all pupils in years 4 and 5 initially, and the Key Stage 2 attainment in English and Maths for those starting in year 5. There was no school dropout. Individual attrition from a total of 3,159 pupils was around 11 percent—roughly equal between groups. There were small positive ‘effect’ sizes in favour of the P4C group in progress in reading and maths, and even smaller perhaps negligible improvements in CAT scores and writing. The results for the most disadvantaged pupils were larger for attainment, but not for CATs. Observations and interviews suggest that the intervention was generally enjoyable and thought to be beneficial for pupil confidence. Our conclusion is that, for those wishing to improve attainment outcomes in the short term, an emphasis on developing reasoning is promising, especially for the poorest students, but perhaps not the most effective way forward. However, for those who value reasoning for its own sake, this evaluation demonstrates that using curriculum time in this way does not damage attainment, and so suggests that something like P4C is an appropriate educational approach. (shrink)

There are tensions within formal education between imparting knowledge and the development of skills for handling that knowledge. In the primary school sector, the latter can also be squeezed out of the curriculum by a focus on basic skills such as literacy and numeracy. What happens when an explicit attempt is made to develop young children's reasoning—both in terms of their apparent cognitive abilities and their basic skills? This paper reports an independent evaluation of an in-class intervention called ‘Philosophy for (...) Children’, after just over one year of schooling. The intervention aims to help children become more willing and able to question, reason, construct arguments and collaborate with others. A group of 48 volunteer schools were randomised to receive P4C or act as a control for one year. This paper reports the CAT results for all pupils in years 4 and 5 initially, and the Key Stage 2 attainment in English and Maths for those starting in year 5. There was no school dropout. Individual attrition from a total of 3,159 pupils was around 11 percent—roughly equal between groups. There were small positive ‘effect’ sizes in favour of the P4C group in progress in reading and maths, and even smaller perhaps negligible improvements in CAT scores and writing. The results for the most disadvantaged pupils were larger for attainment, but not for CATs. Observations and interviews suggest that the intervention was generally enjoyable and thought to be beneficial for pupil confidence. Our conclusion is that, for those wishing to improve attainment outcomes in the short term, an emphasis on developing reasoning is promising, especially for the poorest students, but perhaps not the most effective way forward. However, for those who value reasoning for its own sake, this evaluation demonstrates that using curriculum time in this way does not damage attainment, and so suggests that something like P4C is an appropriate educational approach. (shrink)

There are tensions within formal education between imparting knowledge and the development of skills for handling that knowledge. In the primary school sector, the latter can also be squeezed out of the curriculum by a focus on basic skills such as literacy and numeracy. What happens when an explicit attempt is made to develop young children's reasoning—both in terms of their apparent cognitive abilities and their basic skills? This paper reports an independent evaluation of an in-class intervention called ‘Philosophy for (...) Children’, after just over one year of schooling. The intervention aims to help children become more willing and able to question, reason, construct arguments and collaborate with others. A group of 48 volunteer schools were randomised to receive P4C or act as a control for one year. This paper reports the CAT results for all pupils in years 4 and 5 initially, and the Key Stage 2 attainment in English and Maths for those starting in year 5. There was no school dropout. Individual attrition from a total of 3,159 pupils was around 11 percent—roughly equal between groups. There were small positive ‘effect’ sizes in favour of the P4C group in progress in reading and maths, and even smaller perhaps negligible improvements in CAT scores and writing. The results for the most disadvantaged pupils were larger for attainment, but not for CATs. Observations and interviews suggest that the intervention was generally enjoyable and thought to be beneficial for pupil confidence. Our conclusion is that, for those wishing to improve attainment outcomes in the short term, an emphasis on developing reasoning is promising, especially for the poorest students, but perhaps not the most effective way forward. However, for those who value reasoning for its own sake, this evaluation demonstrates that using curriculum time in this way does not damage attainment, and so suggests that something like P4C is an appropriate educational approach. (shrink)

What is the responsibility of the physician when a capacitated patient assigns decision-making authority to a surrogate who does not act in the patient’s best interest?

This paper investigates the formation and propagation of wavefunction `branches' through the process of entanglement with the environment. While this process is a consequence of unitary dynamics, and hence significant to many if not all approaches to quantum theory, it plays a central role in many recent articulations of the Everett or `many worlds' interpretation. A highly idealized model of a locally interacting system and environment is described, and investigated in several situations in which branching occurs, including those involving Bell (...) inequality violating correlations; we illustrate how any non-locality is compatible with the locality of the dynamics. Although branching is particularly important for many worlds quantum theory, we take a neutral stance here, simply tracing out the consequences of a unitary dynamics. The overall goals are to provide a simple concrete realization of the quantum physics of branch formation, and especially to emphasise the compatibility of branching with relativity; the paper is intended to illuminate matters both for foundational work, and for the application of quantum theory to non-isolated systems. (shrink)

In view of recent studies that identified certain interest groups as potential whistleblowers, we propose an integrative conceptual framework to examine whistleblower behavior by whistleblower type. The framework, dubbed the whistleblowing triangle, is modeled on the fraud triangle and is comprised of three factors that condition the act of whistleblowing: pressure, opportunity, and rationalization. For a rich examination, we use a qualitative research framework to analyze 11 whistleblowing cases of corporate financial statement fraud in Canada that were publicly denounced between (...) 1995 and 2012. Our analysis indicates that whistleblowers are not only insiders but also outsiders [financial analysts, auditing firms, journalists, politicians, customers, and investors]. It also suggests that a dynamic relation may exist between whistleblowers. In addition, our findings show that most whistleblowers opt for external channels when they fail to receive an adequate response from management, seek media exposure, are interested in financial benefits resulting from the act of whistleblowing, or are interested in protecting their investment. Lastly, we propose categorizing whistleblowers into four conceptual types: protective, skeptical, role-prescribed, and self-interested. (shrink)

As a result of the devastating health effects of the COVID-19 outbreak, the lockdown has been considered a safety measure in many countries. In Pakistan, the first case of COVID-19 was reported in February 2020. The purpose of this qualitative study was to investigate people’s risk perception and protective behavior during the lockdown. Twenty-two (22) participants from eight big cities across Pakistan were interviewed. A six-step reflective thematic analysis was used for data analysis. The study focused on risk perception and (...) protective behaviors. Our main analytical goal was to understand how risk perception shapes human behavior in the context of lockdown, pandemic-related information flow, and corresponding meaning-making. The study revealed that people influenced by information and advice campaigns form a perception of risk that has shaped their protective behavior. They used familiar means of coping with distress, including the search for strength through religious belief practices and following the precautions recommended by health professionals through the media. (shrink)

Ce texte est tiré de la thèse de doctorat de Nadia Taïbi, présentée à l'Université Jean Moulin Lyon 3, le 29 octobre 2007, sous la direction de Jean-Jacques Wunenburger : L'expérience ouvrière de Simone Weil. La philosophie au travail, pp. 28-33. N'ayant pas pu joindre Nadia Taïbi pour lui demander son autorisation, nous espérons qu'elle ne nous en tiendra pas rigueur. 1.1.2. La pensée comme résistance L'expérience de la vie d'usine telle que Simone Weil la traduit nous paraît (...) révéler ce qu'il faut - Philosophie – Nouvel article. (shrink)

It is usually held that representative government is not strictly democratic, since it does not allow the people themselves to directly make decisions. But here, taking as her guide Thomas Paine’s subversive view that “Athens, by representation, would have surpassed her own democracy,” Nadia Urbinati challenges this accepted wisdom, arguing that political representation deserves to be regarded as a fully legitimate mode of democratic decision making—and not just a pragmatic second choice when direct democracy is not possible. As Urbinati (...) shows, the idea that representation is incompatible with democracy stems from our modern concept of sovereignty, which identifies politics with a decision maker’s direct physical presence and the immediate act of the will. She goes on to contend that a democratic theory of representation can and should go beyond these identifications. Political representation, she demonstrates, is ultimately grounded in a continuum of influence and power created by political judgment, as well as the way presence through ideas and speech links society with representative institutions. Deftly integrating the ideas of such thinkers as Rousseau, Kant, Emmanuel Joseph Sieyès, Paine, and the Marquis de Condorcet with her own, Urbinati constructs a thought-provoking alternative vision of democracy. (shrink)

In an article published recently in this journal, one of us reconstructed how in 1899 J. J. Thomson, after having measured the mass-to-charge ratio of the corpuscle , achieved a measurement of its charge and consequently an estimate of its mass, obtaining in this manner ‘direct proof of the existence of particles smaller than the hydrogen atom’. In this paper, starting with an analysis of Zeeman's first measurements on the widening of spectral lines in a magnetic field, we show that (...) the existence of masses smaller than the atom was already a matter of discussion in early 1897, and that a qualitative estimate of the mass of the electron was made even before Thomson's measurements in 1899. In this process an important role was played by a research programme on the structure of matter carried out by Stoney in the latter part of the nineteenth century. This had in many aspects anticipated Zeeman's experimental observations, and its conclusions were in part formalized in the so-called Larmor theorem. (shrink)

Consumer-targeted sleep tracking applications (STA) that run on mobile devices (e.g., smartphones) promise to be useful tools for the individual user. Assisted by built-in and/or external sensors, these apps can analyze sleep data and generate assessment reports for the user on their sleep duration and quality. However, STA also raise ethical questions, for example, on the autonomy of the sleeping person, or potential effects on third parties. Nevertheless, a specific ethical analysis of the use of these technologies is still missing (...) so far. The aim of the current analysis is to identify the characteristics of sleep tracking apps and to explore the specific ethical aspects associated with this form of self-tracking. Firstly, the field of mobile health applications was screened for STA to explore their typical functions and target user groups. Secondly, an ethical analysis was conducted focusing on the three ethical dimensions: (1) medicalization, (2) vulnerability, and (3) relationality. The analysis indicates that these three normative dimensions are decisive for assessing STA and that the ethical profile of this technology varies greatly depending on the respective user group. As the three dimensions medicalization, vulnerability, and relationality play a distinguishing role in the use of STA, they should be especially addressed in responsible development and implementation of STA. In addition, the analysis helps to evaluate the use of STA, in terms of different risks for specific user groups, the sensitive contexts of usage, and potential interference with the intimacy of third parties. (shrink)

This paper investigates the development of corporate governance regulations in emerging economies, using the case of Bangladesh. In particular, the paper considers three issues: What type of corporate governance model may be suitable for an emerging economy such as Bangladesh? What type of model has Bangladesh adopted in reality? and What has prompted such adoption? By analysing the corporate environment and corporate governance regulations, the paper finds that, like many other developing nations, Bangladesh has also adopted the Anglo-American shareholder model (...) of corporate governance. Analysis of behaviours of principal actors in the Bangladeshi corporate governance scenario, using new institutionalism as a theoretical foundation, then reveals that such adoption may be prompted by exposure to legitimacy threats rather than efficiency reasons. (shrink)

Résumé La situation interculturelle des jeunes issus de familles d’origine nord-africaine installées en France pose les problèmes de l’identité et des liens qui unissent les membres de la fratrie. À travers l’expérience d’une psychothérapie familiale et quelques résultats d’une étude menée sur les stratégies identitaires utilisées par les jeunes nés de parents nord-africains, l’article témoigne des différences qui existent dans la gestion des apports culturels entre les garçons et les filles dans les familles maghrébines, de l’importance de la fratrie comme (...) espace de médiation potentiel et des liens fraternels à mobiliser dans les dispositifs thérapeutiques familiaux. La création d’un dispositif de soin prenant en compte des approches diachroniques et synchroniques a ainsi permis d’appréhender et de dénouer les conflits dans la fratrie confrontée à la complexité des situations interculturelles. (shrink)

Résumé La situation interculturelle des jeunes issus de familles d’origine nord-africaine installées en France pose les problèmes de l’identité et des liens qui unissent les membres de la fratrie. À travers l’expérience d’une psychothérapie familiale et quelques résultats d’une étude menée sur les stratégies identitaires utilisées par les jeunes nés de parents nord-africains, l’article témoigne des différences qui existent dans la gestion des apports culturels entre les garçons et les filles dans les familles maghrébines, de l’importance de la fratrie comme (...) espace de médiation potentiel et des liens fraternels à mobiliser dans les dispositifs thérapeutiques familiaux. La création d’un dispositif de soin prenant en compte des approches diachroniques et synchroniques a ainsi permis d’appréhender et de dénouer les conflits dans la fratrie confrontée à la complexité des situations interculturelles. (shrink)

While religious pluralism is often regarded as a defining aspect of western liberal democracies, the mix of different religious and cultural identities has raised specific challenges for liberal de...

Recent work has shown that preschool-aged children and adults understand freedom of choice regardless of culture, but that adults across cultures differ in perceiving social obligations as constraints on action. To investigate the development of these cultural differences and universalities, we interviewed school-aged children (4–11) in Nepal and the United States regarding beliefs about people's freedom of choice and constraint to follow preferences, perform impossible acts, and break social obligations. Children across cultures and ages universally endorsed the choice to follow (...) preferences but not to perform impossible acts. Age and culture effects also emerged: Young children in both cultures viewed social obligations as constraints on action, but American children did so less as they aged. These findings suggest that while basic notions of free choice are universal, recognitions of social obligations as constraints on action may be culturally learned. (shrink)

Redirecting attention to Mill as a political thinker, Nadia Urbinati argues that this claim misrepresents Mill's thinking.

Tuberculosis is caused by bacillus Mycobacterium tuberculosis. In this study, a mathematical model of tuberculosis is analyzed. The numerical behaviour of the considered model is analyzed including basic reproduction number and stability. We applied three numerical techniques to this model, i.e., nonstandard finite difference scheme, Runge–Kutta method of order 4, and forward Euler scheme. NSFD scheme preserves all the essential properties of the model. Acquired results corroborate that NSFD scheme converges for each step size. While the other two schemes failed (...) to preserve some properties of the model such as positivity and convergence. A graphical comparison presented in this study confirms the numerical stability of the NSFD technique shown here is maintained over a large area. (shrink)

Die deutschen Richtlinien zur Lebertransplantation sehen vor, dass Patient*innen mit alkoholbedingten Lebererkrankungen in der Regel eine sechsmonatige Karenz nachweisen müssen, bevor sie auf die Warteliste für eine Lebertransplantation aufgenommen werden können. Die international weit verbreitete Karenzregel wurde von Beginn an sehr kritisch diskutiert, da hiermit Patient*innen eine wirksame und potentiell lebensrettende Therapie zumindest vorübergehend vorenthalten wird. Sie kommt in der Praxis einer Eingrenzung der Indikation zur Lebertransplantation gleich. Aus der medizinischen Fachliteratur lassen sich vier Interpretationsrahmen rekonstruieren, die mittels Herausstellung bestimmter (...) Aspekte eine jeweils unterschiedliche Wahrnehmung und Konzeptualisierung der sechsmonatigen Karenzregel begründen. Diese sprachlich vermittelten Deutungsmuster werden von Akteur*innen zur Eingrenzung der Indikation zur Lebertransplantation genutzt. Innerhalb dieser Interpretationsrahmen wird die sechsmonatige Karenzzeit jeweils 1) als diagnostisches Werkzeug zur Bestimmung der Regenerationsfähigkeit der Leber, 2) als prognostisches Werkzeug zur Bestimmung der Erfolgsaussichten einer Transplantation, bzw. 3) zur Bestimmung des Trinkverhaltens nach Transplantation dargestellt. In einem weiteren Rahmen wird die Karenzregel 4) als Ausdruck einer Verpflichtung zur Vermeidung von gesundheitsschädlichem Verhalten interpretiert. Aus diesen vier Interpretationsrahmen ergeben sich unterschiedliche ethische Fragestellungen, die eine systematische ethische Beurteilung der Karenzregel ermöglichen. In den ersten drei Interpretationsrahmen wird wiederum selbst die Frage nach der medizinischen Indiziertheit der Karenzregel aufgeworfen. (shrink)

BackgroundThe German guidelines for liver transplantation stipulate that every patient with alcohol-related liver disease needs to prove evidence of a 6-month abstinence period before they can be admitted to the waiting list for liver transplantation. This internationally widespread abstinence rule has been criticised as it prevents patients at least temporarily from receiving an effective and potentially life-saving therapy. This poses the question of how this abstinence rule is depicted and justified by transplantation professionals.ArgumentsIn case of the 6‑month abstinence rule, guidelines (...) are used as a tool for rationing health care. Four frames of interpretation can be reconstructed from the ethical and medical literature. Each linguistically mediated frame offers a different representation of the 6‑month abstinence rule. According to these different framings, the 6‑month waiting period is depicted (1) as a diagnostic tool to determine the regenerative capacity of the liver, (2) as a prognostic tool to determine the prospects of success of a transplantation, and (3) to determine the drinking behaviour after transplantation. In a further context, the abstinence rule (4) is interpreted as an expression of an obligation to avoid behaviour harmful to health.ConclusionThese four frames provide linguistically mediated patterns of interpretation that are used by different actors to limit the indication for liver transplantation. They give rise to different ethical questions that allow a systematic ethical assessment of the 6‑month abstinence rule. (shrink)

For decades, the Belmont Report—and the associated regulatory framework it inspired—has been a cornerstone in the ethical conduct of research involving human subjects. Despite its canonic status, t...

This article conceptualizes corporate accountability under international law and introduces an analytical framework translating corporate accountability into seven core elements. Using this analytical framework, it then systematically assesses four models that could be used in a future business and human rights treaty: the United Nations Guiding Principles on Business and Human Rights model, the Universal Declaration of Human Rights model, the progressive model, and the transformative model. It aims to contribute to the BHR treaty negotiation process by clarifying different options (...) and possible trade-offs between them, while taking into account political realities. Ultimately, the article argues in favour of the BHR treaty embracing a progressive model of corporate accountability, which combines ambitious development of international law with realistic prospects of state support. (shrink)

Recent work suggests a strong connection between intuitions regarding our own free will and our moral behavior. We investigate the origins of this link by asking whether preschool-aged children construe their own moral actions as freely chosen. We gave children the option to make three moral/social choices (avoiding harm to another, following a rule, and following peer behavior) and then asked them to retrospect as to whether they were free to have done otherwise. When given the choice to act (either (...) morally or immorally), children avoided harm and abided by rules, but they endorsed their freedom to have done otherwise. When choice was restricted by adult instruction, children did not endorse their free choice and indicated feeling constrained by moral obligation in their explanatory responses. These results suggest that children believe that their moral actions afford free will, but this belief is dependent on their experience of choice. (shrink)

The human genome is commonly regarded as a ‘natural’ connection between all human beings, as it has been handed down to us by our predecessors. As such, it is believed to represent common heritage of humanity, e.g. a resource of outstanding value that should be the object of special protection and international concern. Some critics argue that germline manipulation would disrupt this natural heritage and that we have a duty to preserve the integrity of the human germline. However, a closer (...) look reveals that the concept of common heritage of humanity does not necessarily imply the impermissibility of germline manipulation. If it is restricted to the prevention of severe diseases, germline manipulation does not represent a threat to the unity and identity of the human species, even though this would create a new form of relationship between human beings, namely that between a designer and a genetically designed person. (shrink)

This article traces the development of the theory and practice of what is known as ‘community of inquiry’ as an ideal of classroom praxis. The concept has ancient and uncertain origins, but was seized upon as a form of pedagogy by the originators of the Philosophy for Children program in the 1970s. Its location at the intersection of the discourses of argumentation theory, communications theory, semiotics, systems theory, dialogue theory, learning theory and group psychodynamics makes of it a rich site (...) for the dialogue between theory and practice in education. This article is an exploration of those intersections, and a prospectus of its possible role in the formation and reformulation of school curriculum. It will be argued here that, when formulated as community of philosophical inquiry in particular, it offers the possibility of ‘philosophising’ the school curriculum in general, by extending the concept-work that doing philosophy entails to all of the disciplines. The article begins with an attempt at an operational definition of the term as, move to an analysis of its dynamics, offers an example of its use in a mathematics classroom, and finishes with a schematic view of its whole-curriculum and whole-school possibilities. (shrink)

Se realizó un diagnóstico de la autonomía biótica en pacientes oncológicos, evidenciando que la mayoría no conocen, y no comprenden la carta de CI afectando la autonomía bioética. Ante esta problemática este proyecto crea dos cuadernillos uno para niños y uno para adultos. Estos cuadernillos parten y responden al reconocimiento de la condición del paciente, sus afectaciones cognitivas y emocionales, su nivel de escolaridad y su nivel de comprensión lectora. Los cuadernillos centrados en estrategias de comprensión lectora, incluyen actividades dialógicas (...) y de reconocimiento emocional para apoyar los procesos de comprensión del CI. (shrink)

Le décryptage du génome humain autorise désormais une manipulation du vivant humain. Mû par un souci de perfection, l'homme exploite aujourd'hui ce qui participe à son essence même, son génome. La diversité intraspécifique humaine s'en trouve perturbée, la vulnérabilité génétique augmentée. Le droit se trouve donc investi d'un rôle : préserver la nature humaine. Dès lors, faut-il penser d'autres voies pour prémunir notre humanité contre les risques d'une manipulation irréfléchie de notre génome.

Сучасна філософія тяжіє до осмислення людської дійсності у дедалі ширших міждисциплінарних контекстах. Спочатку традиційні, а віднедавна й інтернет-медіа та інформаційні технології опинилися у полі зору філософів та стали джерелом для переосмислення чималої кількості так званих вічних філософських запитань. Серед них зокрема і найширші, як-от усвідомлення меж реального та розуміння, які саме явища й речі з тих, що конституюють людське, можна вважати реальними. Цю статтю присвячено дослідженню одного з понять, що є ключовим для осмислення реальності, – поняттю віртуальності. Авторка висвітлює його (...) витоки, особливості і специфіку вжитку в сучасному філософському дискурсі. Зокрема, показано конотації віртуального з усіма трьома часовими вимірами: минулим, теперішнім та майбутнім. Наголошено, що поняття віртуального спочатку було «перевідкрите» Жилем Дельозом, а потім пережило ще низку сутнісних змін у філософії ХХ–ХХІ століть. Тож віртуальне розглянуто як контрагент реального. Зокрема, у статті приділено увагу різноманітним конотаціям між поняттями віртуальності, реальності та фактичності. Крім того, розкрито моральні аспекти віртуальності – як у трансцендентному, так і в іманентному сенсі. Висвітлено підґрунтя для нерозрізнюваності «реального» та «віртуального». Зроблено висновок про те, що в ситуації так званої підміни реальності різноманіття конотацій поняття віртуальності може бути використане для перевідкриття вже самого поняття реальності. (shrink)

This essay reclaims a political proceduralist vision of democracy as the best normative defense of democracy in contemporary politics. We distinguish this vision from three main approaches that are representative in the current academic debate: the epistemic conception of democracy as a process of truth seeking; the populist defense of democracy as a mobilizing politics that defies procedures; and the classical minimalist or Schumpeterian definition of democracy as a competitive method for selecting leaders.

The American Medical Association’s (AMA’s) “Opinion 1.1.7, Physician Exercise of Conscience” attempts to help physicians strike a reasonable balance between their own conscientious beliefs and their patients’ medical interests in an effort to minimize harms to both. However, some ambiguity still remains as to whether the severity of harms experienced by physicians and patients is to be assessed externally (by policy makers or by a professional body like the AMA), or internally by the subjects of those harms. Conflicts between conscientious (...) physicians’ self-assessments of the moral harm associated with various actions and the AMA’s external assessments of such harms are likely to lead to challenges in the implementation of some provisions of its opinion. This commentary argues, however, that provisions (b) and (e) of the opinion, which describe the information physicians should provide about their own scope of practice and about the existence of controversial procedures, are less likely to conflict with physicians’ subjective assessments of moral harm, and therefore will face fewer challenges in implementation. (shrink)

Increasingly organizations have dedicated systems and personnel (recipients) to receive and handle internal whistleblower reports. Yet, the complexity of handling whistleblower reports is often underestimated, and there is a dearth of literature that attempts to describe or analyse the challenges internal recipients face. This paper uses an agency theory inspired lens to provide insight into the complexity of internal whistleblowing, with the aim to identify focal points for improving internal whistleblowing processes. We conceive of internal recipients as agents of two (...) principals in the event of whistleblowing: owner/top management as well as whistleblowers. We identify sources of agency problems and agency costs within these double-agent relationships. We provide avenues for solving these problems and reducing the agency costs. We close by offering paths for future research. (shrink)

In a number of very influential publications, Epstein and Hoover (among other authors) have recently argued that a thoroughly micro-foundationalist approach towards economics is unconvincing for metaphysical reasons. However, as we show in this article, this metaphysical/social ontological approach to the debate fails to resolve the status of micro-foundations in the practice of economic modelling. To overcome this, we argue that endogenizing a model—that is, providing micro-foundations for it—correlates with making that model more complex. Specifically, we show that models with (...) more micro-foundations tend to have more parameters or variables. This matters, as there are well-established methodological reasons for preferring models with fewer parameters or variables—ceteris paribus. We therefore conclude that, from a practice-based point of view, micro-foundations are only defensible to the extent that they significantly improve the ability of the relevant model to fit the data of interest. In this way, we arrive at a practice-based, methodological reconceptualization of the debate surrounding the need for micro-foundations in economics. (shrink)

Accounting literature has commonly judged the impact of regulation on auditors’ ethical commitment by studying daily audit practice. We argue that the content of the regulations themselves is an important determinant of such an impact. This paper evaluates the capacity of the content of regulation to promote audit ethics by reference to the European Union’s audit policy. Anchored in the extant conceptual perspectives on ethics, our analysis of relevant policy documents shows that the EU’s approach to audit ethics relates most (...) strongly to the deontological perspectives on ethics and leaves largely unexplored other means of promoting auditors’ ethical stance, such as by stimulating virtue ethics. We find that it is the EU regulators’ restricted view of the conceptual foundations of audit ethics that limits the capacity of their policy to effectively stimulate auditors’ ethical commitment. The paper also discusses the potential implications of our analysis for the design of future audit policy. (shrink)

The COVID-19 emergency has hit the whole world, finding all countries unprepared to face it. The first studies focused on the medical aspects, neglecting the psychological dimension of the populations that were forced to face changes in everyday life and in some cases to stay forcedly at home in order to reduce contagion. The present research was carried out in Italy, one of the countries hardest hit by the pandemic. The aim was to analyze the perception of happiness, mental health, (...) and the sense of loneliness experienced by adults during the lockdown due to the COVID pandemic. Specifically, the variables will be examined in relation to gender difference, living alone, with partner, or with partner and children. The research followed a quantitative approach using an online questionnaire. The project involved 1100 subjects from whom 721 participants were extrapolated. Of them, 17.3% claimed to live alone, 39.5% with their partner, and 43.1% with their partner and children. The results show that people in general experienced a lower level of happiness and mental health and higher levels of loneliness compared to normative sample. The lockdown and pandemic condition due to COVID-19 seems to have canceled the gender differences in the perception of happiness and mental health, while it seems to have increased the perception of loneliness experienced by males compared to the pre-pandemic condition. In addition, those who lived alone perceived a greater level of loneliness than those who lived with their partner or partner and children. Unexpectedly, no significant differences emerged regarding the level of happiness and mental health between those who had direct contact with the virus and those who did not. These data should make political decision-makers reflect on the need to pay more attention to the implications that such drastic measures as a lockdown can have on people’s psychological well-being. (shrink)

_Resumen. _Este artículo tiene como objetivo principal caracterizar la violencia político electoral en el departamento de Santander tras la firma del Acuerdo de Paz en Colombia. Para ello se analiza la violencia en el marco de los procesos electorales de 2018 y 2019 a partir de dos dimensiones analíticas: 1) violencia contra políticos y/o candidaturas, liderazgos y periodistas y; 2) delitos electorales en contextos de violencia armada. El análisis se llevó a cabo a partir de la revisión de indicadores de (...) las bases de datos de instituciones gubernamentales y no gubernamentales. Los resultados evidencian que la violencia político electoral en el departamento aumentó en las elecciones regionales de 2019, que la “amenaza” es el hecho victimizante más recurrente, que las principales víctimas son los líderes y lideresas sociales y que la corrupción al sufragante es el delito electoral más denunciado en zonas de influencia de los grupos armados. (shrink)