Purpose: The purpose of this paper is to provide a description of an innovative web-based ethics module that was designed to integrate ethics education across four accounting courses over two years (second and third year courses) in a large Australian tertiary institution. Approach: The approach taken in designing the ethics web-based module was to base the foundations of the module on Rest’s (1976) ethical behavior model with the adoption of a longitudinal approach to thecoverage of financial reporting ethical issues. Practical (...) Implications: The key objectives of the module are to improve students’ awareness and sensitivity to accounting ethics, and to foster student learning in an interesting and stimulating manner, leading to in-depth understanding of accounting ethics. Originality/value of paper: This paper provides a description of an original web-based approach to delivering ethics education to accounting students across four university courses. Its value lies in not only the innovative and interactive ethics education approach but also in providing feedback from students and the profession. (shrink)

This study provides evidence on the governance of CSR policies and activities by Indian central government-owned companies [i.e. Central Public Sector Enterprises ] within a unique mandatory regulatory setting. We utilise the multi-level ‘Logic of governance’ conceptual framework and draw upon interview data collected from 25 senior managers in 21 CPSEs to assess the dynamics of CSR implementation within CPSEs. Our findings indicate most managers believe that a mandatory policy has enhanced the accountability and commitment of governing boards and senior (...) management to CSR. However, CSR policy implementation within Indian CPSEs is still nascent, fraught with bureaucratic hurdles, insufficient human and knowledge resources, limited stakeholder analysis and over-emphasis on CSR budget utilisation as an outcome. Several key areas for improvements include the need for better translation of national CSR policy goals to firm-level strategies, more formal assessment of stakeholder needs, clearer communication lines with external service providers, such as NGOs and local government agencies, and the better evaluation of CSR outcomes. The findings of this study have implications for both theory and policy development. (shrink)

Based on a community psychology perspective, this qualitative study explores the community-inclusion effort of one of the largest pulp and paper companies in the world. Extending the literature on workforce diversity/inclusion, we present the community-inclusive organizational framework, which signifies the dynamics of community inclusiveness of organizations highlighting key managerial accountabilities based on the community psychology perspective. Theoretical and practical implications are presented for promoting community-inclusive organizations, along with avenues for further research.

Purpose: The purpose of this paper is to provide a description of an innovative web-based ethics module that was designed to integrate ethics education across four accounting courses over two years (second and third year courses) in a large Australian tertiary institution. Approach: The approach taken in designing the ethics web-based module was to base the foundations of the module on Rest’s (1976) ethical behavior model with the adoption of a longitudinal approach to thecoverage of financial reporting ethical issues. Practical (...) Implications: The key objectives of the module are to improve students’ awareness and sensitivity to accounting ethics, and to foster student learning in an interesting and stimulating manner, leading to in-depth understanding of accounting ethics. Originality/value of paper: This paper provides a description of an original web-based approach to delivering ethics education to accounting students across four university courses. Its value lies in not only the innovative and interactive ethics education approach but also in providing feedback from students and the profession. (shrink)

Rabbis’ children experience unique stresses which may make them particularly susceptible to various forms of psychopathology. Fifty-three rabbis’ children completed questionnaires assessing their frequency of religious service attendance, their reactions towards being a rabbi's child, empathy levels, depressive, anxious, and disordered eating symptoms. Linear regression analyses were used for the separate outcome variables of depressive, anxiety, and disordered eating symptoms. More dissatisfaction with life as a rabbi's child was significantly associated with higher levels of depressive, Oral Control, and Bulimia and (...) Food Preoccupation symptoms. Attending services daily was associated with higher levels of anxiety and Oral Control symptoms. Higher empathy levels were associated with higher anxiety, depressive and dieting symptoms. Finally, men demonstrated higher scores for Oral Control and women for Bulimia and Food Preoccupation. Counseling may be useful to aid rabbis’ children who may be challenged with depressive, anxious and disordered eating symptoms. (shrink)

The paper examines when unilateral and bilateral pretence may be beneficial distinguishing between positive and negative externalities. Using a two-player single period game and defining altruism, selfishness and meanness as "sentimental continuity" it is shown how the optimal level of the pretended sentimentality is determined. The novelty of the model is that the optimal degree of altruism (meanness) depends on the extent of the positive (negative) externalities.

Este artículo explora la relación entre la filosofía del límite de Eugenio Trías y el sufismo de Ibn ʿArabī. En primer lugar, pretende explicar la función de la filosofía de la religión en el sistema triasiano y por qué el maestro andalusí ocupa un lugar privilegiado en ella. Segundo, se ocupa de algunos aspectos esenciales de la doctrina akbarí que la filosofía del límite obtura, como la declaración de la unidad del Ser (tawḥīd), la conjugación de lo exotérico y lo (...) esotérico, la superación de la propia creencia, el camino de la servidumbre (ʿubūdiyya), el tránsito de la pasión súbita de amor (hawā) al amor espiritual (ḥubb), la caballería espiritual (futuwwa) y la morada de la no-morada (maqām lā maqām), los cuales comparten un nexo común: el trascendimiento de lo egoico y el interés en el otro en tanto otro. Finalmente, se defenderá que la obturación triasiana se debe tanto al influjo de Henry Corbin, como sobre todo, a las propias limitaciones de su proyecto filosófico, para el que el Ibn ʿArabī ausente constituye una suerte de sombra. (shrink)

Se ofrece una interpretación de la filosofía política de María Zambrano desde el sufismo deIbnʿArabī. Primero, explicaremos tres nociones centrales en la obra del Šayḫ, como la doble fidelidad a la dimensión de la «incomparabilidad» (tanzīh) y de la «similaridad» (tašbīh), la «nueva creación» (ḫalq al-ǧadīd) y el «hombre perfecto» (insān al-kāmil). Después, trataremos algunos de los textos más políticos de Zambrano, como Horizonte del liberalismo(1929), Isla de Puerto Rico (1940), «Martí, camino de su muerte» (1953) y Persona y democracia (...) (1958). Según veremos, el marco ontológico, epistemológico y antropológicodel maestro andalusí permite ahondar en el sentido místico del discurso político zambraniano. (shrink)

[español] En primer lugar, el texto ofrece un acercamiento al papel que amor y nostalgia cumplen en la poesía de Emilio Prados, así como a su íntimo nexo con la muerte como aniquilación mística. Como herramienta interpetativa, recurriré a la razón poética de María Zambrano, autora profundamente emparentada, vital y teóricamente, con la poesía pradiana. Este enfoque permitirá una visión de conjunto sobre la obra del poeta español y en segundo lugar, trazar una comparativa con el saudosismo de Teixeira de (...) Pascoaes. Así, indicaré las numerosas coincidencias que existen entre ambos y me detendré en la cuestión de la muerte mística, ámbito más problemático, donde sin embargo, puede apreciarse una comunión de espíritu entre el español y el portugués. ****************** [english] Firstly, the text offers an approach to the function of love and nostalgia in the poetry of Emilio Prados, as much as its intimate connection with death as mystical annihilation. As interpretive tool, I will use the poetic reason of María Zambrano, an author deeply linked, vital and theoretically, with pradian poetry. This focus will provide an overall view of Prado's work and the possibility of a comparison with Teixeira de Pascoaes's saudosism. Thus, I will point same coincidences between them and I will consider the question of mystical death. This sphere, although it is problematic, can show some kind of community of spirit between both. (shrink)

I offer a close reading of the first part of Sartre's The Transcendence of the Ego, arguing that contrary to widely held interpretation, one of Sartre's main goals in that text is to defend the view that consciousness does not necessitate self-awareness, that not all conscious states need be, ipso facto, states of self-awareness. In addition, I explain that this view about the conceptual relationship between consciousness and self-awareness has important methodological implications. One of the standard strategies for accounting for (...) the possibility of the type of capacity to have I* thoughts and attitudes is based on the assumption that being conscious necessarily entails being self-aware in at least a minimal sense, and then proceeds to explain how it I*-thoughts and attitudes are possible on the basis of those minimal states of self-awareness. Yet if Sartre's account of self-awareness is so much as plausible, this kind of strategy is bound to be incomplete. By helping itself to a notion of minimal self-awareness that is purportedly constitutive of consciousness, it fails to account for what is, by its own lights, the most fundamental form of self-awareness. (shrink)

The pandemic caused by the SARS-CoV2 novel coronavirus is creating a global crisis. There is a global ambience of uncertainty and anxiety. In addition, nations have imposed strict and restrictive public health measures including lockdowns. In this heightened time of vulnerability, public cooperation to preventive measures depends on trust and confidence in the health system. Trust is the optimistic acceptance of the vulnerability in the belief that the health system has best intentions. On the other hand, confidence is assessed based (...) on previous experiences with the health system. Trust and confidence in the health system motivate people to accept the public health interventions and cooperate with them. Building trust and confidence therefore becomes an ethical imperative. This article analyses the COVID-19 pandemic in the south Indian state of Tamil Nadu and the state’s response to this pandemic. Further, it applies the Trust-Confidence-Cooperation framework of risk management to analyse the influence of public trust and confidence on the Tamil Nadu health system in the context of the preventive strategies adopted by the state. Finally, the article proposes a six-pronged strategy to build trust and confidence in health system functions to improve cooperation to pandemic containment measures. (shrink)

Organisational leaders mismanaging business affairs are guided by performance pressures and/or greed while pressurising employees to follow. Unethical activities have led to stakeholder losses, with no accountability by individuals perpetuating the fraud. Corporate governance frameworks and subsequent reforms have been used merely as tick box measures, proving them inefficient in numerous corporate collapses. This study intends to explore and analyse the roles of personal and collective virtues in corporate citizenship. Developing from the virtues theory and using a mixed method of (...) three focus group discussions and a self-administered questionnaire of 119 participants from various organisations, the authors establish that personal virtues are important to portray ethical individualism. However, in a corporate setting, collective virtues are more important to enhance corporate citizenship, through ethical culture and collective accountability. (shrink)

Whether Nietzsche’s genealogical critique of morality is best understood as an internal or as an external critique remains a matter of controversy. On the internalist interpretation (Ridley, Owen, Merrick ), the genealogical enterprise takes as its starting point the perspective being criticized, gradually revealing it to be untenable ‘from within.’ On the externalist interpretation (Leiter, and arguably Geuss, Williams, and Janaway ), this constraint is lifted; the starting point of the critique need not be the perspective being criticized, but may (...) be that of someone who already suspects the latter to be untenable. According to a common objection to ‘external critique’ interpretations, the limited-scope objection, since an external critique to a value-system could only work on an audience whose members were predisposed to abandon that system of values, ‘external critique’ interpretations impose a severe limitation on the transformative potential of Nietzsche’s project. ‘Internal critique’ interpretations, by contrast, can seem hard to reconcile with the polemical character of On the Genealogy of Morality (which lends the book its subtitle, Eine Streitschrift) and with Nietzsche’s frequent remarks to the effect his works were addressing a particular, ‘higher,’ kind of individual. -/- The overarching goal in this paper is to call into question the usefulness of the ‘internal-external’ or ‘immanent-transcendent’ dichotomy for understanding Nietzsche’s genealogical critique. I argue that the apparent usefulness of the distinction between external and internal critiques when approaching Nietzsche’s works rests on the assumption that any critique of values must itself be grounded on values that function as evaluative-critical standards. If the assumption is right, then one of two things, either the values that are deployed as standards coincide with those that are the target of critique, in which case the critique is internal, or they are not (etc.). Thus the assumption is liable to render us forgetful of a third possibility, that of a critical strategy that does not work by deploying (internal or external) values as standards of critical assessment, but by revealing something about the nature of value, and more precisely about the origin of any individual’s commitments to their values. -/- On the view that I defend, one of the crucial steps of Nietzsche’s genealogical method is to bring his reader to realize that any individual’s commitment to their values is expressive of and rooted in their commitment to preserve their way of life. Realizing this does not require that the reader abandon their own values. But it does require that they acknowledge that were they committed to a relevantly different way of life, they would subscribe to different values. And this, in turn, suffices to bring about a transformation in their understanding of and relationship to those commitments through the further realization that it is ultimately always up to them to undertake the project of taking distance from and ‘re-evaluating’ those values. (shrink)

El presente artículo trata la presentación que Henry Corbin hace del sufismo de Ibn ' Arabī. Pretende mostrar cómo el proyecto filosófico del pensador francés (atravesado de protestantismo, heideggerianismo y fenomenología) produce una obturación de la doctrina akbarí, que denota cierta falta de amor o desinterésen la alteridad en tanto alteridad. El itinerario constará de cinco pasos. Primero, nos acercaremos a los años de formación de Corbin. Segundo, presentaremo salgunos puntos esenciales de su obra más célebre, La imaginación creadora en (...) el sufismo de Ibn ‘Arabî. Tercero, se mostrarán aquellos aspectos de la doctrinade Ibn ' Arabī allí obturados. Cuarto, expondremos algunas conclusiones a partir de estas ausencias. Quinto, a modo de epílogo, y ya en el ámbito de la filosofía latinoamericana, ofreceremos una mirada al proyecto de la transmodernidad de Enrique Dussel, desde el paradigma del amor akbarí. (shrink)

El presente artículo es un estudio sobre las diferenciaciones (aqsām) del amor, uno de los puntos más importantes del principal escrito que Ibn ʿArabī dedicó a la cuestión amorosa, el capítulo 178 de Las Iluminaciones de La Meca (al-Futūḥāt al-Makkiyya). A través de un juego de oscilación y equilibrio entre perspectivas ontológicas y epistemológicas aparentemente enfrentadas –incomparabilidad/similaridad, oculto/manifiesto, unidad/multiplicidad, espíritu/cuerpo– y un recurrente manejo del lenguaje de las alusiones (išāra), el maestro andalusí distingue entre amor divino (ilāhī), espiritual (rūḥānī), natural (...) (ṭabī‘ī) y elemental (ʿunṣurī). Se ofrece un análisis y comentario del texto akbarí que pretende aclarar la especificidad de cada una de estas nociones, así como su íntima relación con el discurso amoroso del autor. (shrink)

I argue that rather than dismiss Foucault’s first book, Mental Illness and Personality, as an “apologetic exposition of Pavlov’s reflexology,” we ought see it as a valuable source documenting Foucault’s change of attitude towards psychology and the history of science in the early 1950s. I argue that there are two distinguishable strands that make up the text. The ‘frame’ of the book—the introduction, first chapter of the second part and conclusion of the book—is expressive of a critical attitude towards psychology, (...) and indicative of rather sophisticated conception of the history of science as a critical history aimed at bringing into view the unscientific forces that shape scientific labor. The ‘main body’ of the text—the first part and the second chapter of the second part—by contrast, reads as the history of the steady dialectical progress of the psychological sciences towards an ever more accurate understanding of mental illness. It is thus indicative to a naïve approach to psychology and to its history. The tension between the two strands of the book thus documents the starting point of Foucault’s then shifting attitudes toward the psychological sciences and the history of science, and the set of questions and sources that lead him to problematize his understanding of and approach to the latter. (shrink)

Business and Society Review, Volume 127, Issue S1, Page 299-318, Spring 2022.

Business and Society Review, Volume 127, Issue S1, Page 299-318, Spring 2022.

Resumen: El texto pretende un acercamiento al carácter amoroso de la escritura de Maria Gabriela Llansol. Explica cómo ésta, igual que la de María Zambrano, lleva la defensa amorosa del devenir de Nietzsche un paso más allá, en tanto nace de un interés por la otredad en sí misma y no de una voluntad de autoafirmación. La ruptura de las nociones convencionales de tiempo, espacio e identidad será una de las vías que utiliza. En ello puede apreciarse cierta similitud con (...) Muḥyī al-Dīn Ibn ʿArabī, de quien aprendió la necesidad de buscar un tiempo propio para el alma, diferente del cuantitativo y cuya doctrina del amor y de la santidad exige un genuino interés en la otredad en tanto otredad. -/- Abstract: The text is an attempt to approach the loving character of the writing of Maria Gabriela Llansol. It explains how her works, similarly to those of María Zambrano, go further than Nietzsche in the affirmation of the becoming: as long as there is not will of self-affirmation, but an authentic interest in alterity. One of the paths she explores is to break the conventional notions of time, space and identity. It is possible to appreciate two coincidences with Muḥyī al-Dīn Ibn ʿArabī. First, Llansol learned from him the need of an own time for the soul, different from quantitative time. Second, Ibn ʿArabī’s doctrine of love and sainthood also implies a genuine interest in otherness as otherness. (shrink)

This special issue explores intersections of feminism, postcolonialism, and technoscience. The papers emerged out of a 2014 research seminar on Feminist Postcolonial Science and Technology Studies at the Institute for Research on Women and Gender, University of Michigan. Through innovative engagement with rich empirical cases and theoretical trends in postcolonial theory, feminist theory, and STS, the papers trace local and global circulations of technoscience. They illuminate ways in which science and technology are imbricated in circuits of state power and global (...) inequality and in social movements resisting the state and neocolonial orders. The collection foregrounds the importance of feminist postcolonial STS to our understandings of technoscience, especially how power matters for epistemology and justice. (shrink)

This paper deals with the question of whether uncertainty regarding model structure, especially in climate modeling, exhibits a kind of “chaos.” Do small changes in model structure, in other words, lead to large variations in ensemble predictions? More specifically, does model error destroy forecast skill faster than the ordinary or “classical” chaos inherent in the real-world attractor? In some cases, the answer to this question seems to be “yes.” But how common is this state of affairs? Are there precise mathematical (...) results that can help us answer this question? And is dependence on model structure “sensitive” in that arbitrarily small errors can destroy forecast skill? We examine some efforts in the literature to answer this last question in the affirmative and find them to be unconvincing. (shrink)

This article introduces the perspectivist interpretation of Nietzsche’s On the Genealogy of Morality, characterized by two core theses. According to the results thesis, the three treatises of GM introduce three types of critical results, respectively: psychological claims about the value of morality for the interests of various character types; physiological claims about its value for the ‘progress of the species’; and medical claims about its value for health. According to the distinction thesis, the critical results of GM are descriptive, while (...) their reader-specific implications are normative. This interpretation illuminates the genealogical method of GM by answering four fundamental questions about its historical method, the history of morality that it reveals, the critical results of GM, and their intended therapeutic effects. Challenging the widespread assumption that the critical results of GM are evaluative claims, the perspectivist interpretation reveals the novelty of Nietzsche’s “new demand” for a critique of values not only relative to his predecessors’ approach to critique, but also to his own previous works. GM offers a critique that is grounded on factual claims, at once extramoral and external to morality, and internal to its readers’ evaluative perspectives, even those who remain beholden to moral values. Consequently, its authority and therapeutic efficacy are not threatened by discrepancies between it and its readers’ affective-evaluative preferences. (shrink)

Abstract:This article posits Feminist Science and Technology Studies (FSTS) as a vital tool for bridging postcolonial and decolonial thought. First, FSTS forms a bridge by providing tools for reading epistemic imperialism and scientific racism as shared conditions of possibility for disparate colonizations. Second, by foregrounding the necessary links between epistemic and material violence, FSTS helps undo the theory/praxis binary that sometimes undergirds their analytic opposition. The authors argue that the careful study of science as a set of ideas, practices, and (...) attendant institutions is vital in order to better recognize and intervene in shifting modes of colonial conquest and governance. (shrink)

The Kouros image in Archaic Greek art has never been perceived as expressing emotions; and nor have his eyes been a focus of research. Rather, the gaze of most of the Kouroi has been perceived as reflecting a sort of denial or cancellation of expression and emotion. However, the opposite of emotion is in itself an emotion and, indeed, once a human figure is portrayed its expression always conveys some sort of emotional message, no matter how indifferent it may seem. (...) Moreover, emotions in Ancient Greece were perceived differently from their conception today. The present study focuses on the meanings expressed by the gaze of the Kouros type, and examines the essence of this expression as it was understood by the beholder in Antiquity. Two kinds of gaze reflected from the eyes of Kouroi can be discerned: a seemingly hollow and emotionless gaze; and a glowing and radiant gaze. The argument presented here is that both these kinds of gaze are manifestations of _eudaemonia_ - happiness as a reflection of social customs and religious practices. (shrink)

Classical commentary on Yogasūtra of Patañjali.

This article explores the relationship between the philosophy of the limit of Eugenio Trías and the sufism of Ibn ʿArabī. Firstly, it explains the function of the philosophy of religion in the triasian system and why the andalusian master has a privileged position. Secondly, it presents some essential aspects of the akbarian doctrine obtured by the philosophy of limit, as the declaration of the unity of Being, the path of servanthood, the transit from the sudden passion of love to the (...) spiritual love, the spiritual knighthood and the station of no-station. All of them share a common element: the trascendence of the egoic and the interest on the other as other. Finally, the article defends that Trias obturates the andalusian master doctrine due to the influence of Henry Corbin and mainly to the own limitations of its own philosophical project. The absent Ibn ʿArabī will be its shadow. (shrink)

La presente investigación aborda los distintos modelos urbanísticos que propuso Le Corbusier a lo largo de toda su trayectoria. Estos modelos principales, cuantificándose hasta cuatro, además de otros de menor entidad, muestran la evolución en la conceptualización y las características que propuso para la ciudad del siglo XX. Su aplicación a las diferentes ciudades, tanto interiores como litorales, evidencian tanto la diversidad de su urbanismo como la adaptabilidad de los mencionados modelos a casos reales. De este modo, se procura superar (...) las visiones parciales que habitualmente se hacen sobre toda su obra urbana. (shrink)