Accounting ethics failures have seized headlines and cost investors billions of dollars. Improvement of the ethical reasoning and behavior of accountants has become a key concern for the accounting profession and for higher education in accounting. Researchers have asked a number of questions, including what type of accounting ethics education intervention would be most effective for accounting students. Some researchers have proposed virtue ethics as an appropriate moral framework for accounting. This research tested whether Smithian virtue ethics training, based on (...) Adam Smith’s “The Theory of Moral Sentiments”, is effective in improving accounting student’s cognitive moral development. This research used a pre-test, treatment, post-test, quasi-experimental design utilizing the Defining Issues Test 2 instrument to measure students’ CMD. Analysis of DIT-2 gain scores did show a significant improvement in subjects’ personal interest scores and a significant improvement in an overall measure of CMD, the DIT N2 index, whereas their DIT-2 post-conventional scores did not improve significantly. This research supports the proposition that the concepts contained in Smithian virtue ethics can contribute to an effective accounting ethics education intervention. However, further research is required to determine what concepts should be included to improve accounting students’ post-conventional moral reasoning. (shrink)

In Flourish, the positive psychologist Seligman (2011) identifies five commonly recognized factors that are characteristic of human flourishing or well-being: (1) “positive emotion,” (2) “relationships,” (3) “engagement,” (4) “achievement,” and (5) “meaning” (p. 24). Although there is no settled set of necessary and sufficient conditions neatly circumscribing the bounds of human flourishing (Seligman, 2011), we would mostly likely consider a person that possessed high levels of these five factors as paradigmatic or prototypical of human flourishing. Accordingly, if we wanted to (...) go about the practical task of actually increasing our level of well-being, we ought to do so by focusing on practically increasing the levels of the five factors that are characteristic of well-being. If, for instance, an activity such as musical engagement can be shown to positively influence each or all of these five factors, this would be compelling evidence that an activity such as musical engagement can positively contribute to one’s living a flourishing life. I am of the belief that psychological research can and should be used, not only to identify and diagnose maladaptive psychological states, but identify and promote adaptive psychological states as well. In this article I advance the hypothesis and provide supporting evidence for the claim that musical engagement can positively contribute to one’s living a flourishing life. Since there has not yet been a substantive and up-to-date investigation of the possible role of music in contributing to one’s living a flourishing life, the purpose of this article is to conduct this investigation, thereby bridging the gap and stimulating discussion between the psychology of music and the psychology of well-being. (shrink)

In the human quest for meaning, work occupies a central position. Most adults spend the majority of their waking hours at work, which often serves as a primary source of purpose, belongingness, and identity. In light of these benefits to employees and their organizations, organizational scholars are increasingly interested in understanding the factors that contribute to meaningful work, such as the design of jobs, interpersonal relationships, and organizational missions and cultures. In a separate line of inquiry, scholars of business ethics (...) have examined meaningful work as a moral issue concerning the management of others and ourselves, exploring whether there are definable characteristics of meaningful work to which we have moral rights, and whether there are moral duties to ourselves and others to fulfill those rights. In this article, we examine contemporary developments in both disciplines about the nature, causes, and consequences of meaningful work; we explore linkages between these disciplines; and we offer conclusions and research opportunities regarding the interface of ethical and organizational perspectives on performing and providing meaningful work. (shrink)

Initial responses to questionnaires used to assess participants' understanding of informed consent for malaria vaccine trials conducted in the United States and Mali were tallied. Total scores were analyzed by age, sex, literacy (if known), and location. Ninety-two percent (92%) of answers by United States participants and 85% of answers by Malian participants were correct. Questions more likely to be answered incorrectly in Mali related to risk, and to the type of vaccine. For adult participants, independent predictors of higher scores (...) were younger age and female sex in the United States, and male sex in Mali. Scores in the United States were higher than in Mali (P = 0.005). Despite this difference participants at both sites were well informed overall. Although interpretation must be qualified because questionnaires were not intended as research tools and were not standardized among sites, these results do not support concerns about systematic low understanding among research participants in developing versus developed countries. (shrink)

The advent of horizontal drilling technology, combined with multistaged hydraulic fracturing to create a complex fracture network within the relatively impermeable rock mass, has made natural gas production from tight reservoirs economically feasible. Understanding of the generated fracture network properties, such as its spatial distribution, extension, connection, and ability to percolate, plays a significant role in evaluation of the stimulation efficiency, optimizing analytical frac models, and ultimately enhancing completion programs. We have developed a unique approach to understand the influence of (...) fractures on fluid flow and production from impermeable reservoirs and evaluate completion effectiveness. We characterize the microseismicity-derived discrete fracture network in a North American shale-gas reservoir using modified scanline and topology methods. Using concepts of node and branch classification and assessing the number of connections, the network connectivity is established volumetrically. The zones of permeability enhancement are then identified using the connection per branch and line, tied to percolation thresholds of the fracture system. These zones consist of a primary zone with a high proportion of doubly connected fractures, a secondary zone populated with partially connected fractures, and a tertiary or unstimulated zone dominated by isolated fractures. These divisions are reflected in the deformation that is observed in the reservoir as measured through a cluster-based description of the microseismicity. The primary and secondary zones are considered spanning fracture clusters, and they take part in production, whereas the tertiary zone is recognized as nonspanning fractures, and though it may enhance the bulk permeability of the rock mass, it is unlikely to contribute to reservoir production. (shrink)

Since at least 2008 linguists and philosophers of language have started paying more serious attention to issues concerning the meaning or use of racial epithets and slurs. In an influential article published in The Journal of Philosophy, for instance, Christopher Hom (2008) offered a semantic account of racial epithets called Combinatorial Externalism (CE) that advanced a novel argument for the exclusion of certain epithets from freedom of speech protection under the First Amendment (p. 435). Also in more recent work, “The (...) Expressive Meaning of Racial Epithets: Towards A Non-Unitary Account of Expressive Meaning,” Diane Blakemore (2013) offered an alternative pragmatic account of racial epithets rooted in Dan Sperber and Deirdre Wilson’s (1986) relevance theory. Adam Croom (2008) has also discussed epithets before in prior work, through a consideration of a paradigmatic racial epithet directed towards Native Americans, but then moved on in subsequent work to focus on developing a more nuanced account of paradigmatic slurring terms instead (Croom 2010; Croom 2011; Croom 2012; Croom 2013; Croom 2014a; Croom 2014b; Croom under review). So the purpose of this article is to return to and extend the previous account of racial epithets provided by Croom (2008) through a consideration of another paradigmatic racial epithet, but this time one directed towards Asian Americans instead of Native Americans. Here I also offer a novel suggestion for how to differentiate between epithets and slurs, offering new insight into how epithets and slurs are both similar and different. A sample list of over 100 other racial epithets that can be accounted for by the kind of analysis presented here is provided in Croom (2008, p. 44-45). (shrink)

Background: Expanded newborn screening generates incidental results, notably carrier results. Yet newborn screening programmes typically restrict parental choice regarding receipt of this non-health serving genetic information. Healthcare providers play a key role in educating families or caring for screened infants and have strong beliefs about the management of incidental results. Methods: To inform policy on disclosure of infant sickle cell disorder (SCD) carrier results, a mixed-methods study of healthcare providers was conducted in Ontario, Canada, to understand attitudes regarding result management (...) using a cross-sectional survey (N = 1615) and semistructured interviews (N = 42). Results: Agreement to reasons favouring disclosure of SCD carrier results was high (65.1%–92.7%) and to reasons opposing disclosure was low (4.1%–18.1%). Genetics professionals expressed less support for arguments favouring disclosure (35.3%–78.8%), and more agreement with arguments opposing disclosure (15.7%–51.9%). A slim majority of genetics professionals (51.9%) agreed that a reason to avoid disclosure was the importance of allowing the child to decide to receive results. Qualitatively, there was a perceived “duty” to disclose, that if the clinician possessed the information, the clinician could not withhold it. Discussion: While a majority of respondents perceived a duty to disclose the incidental results of newborn screening, the policy implications of these attitudes are not obvious. In particular, policy must balance descriptive ethics (ie, what providers believe) and normative ethics (ie, what duty-based principles oblige), address dissenting opinion and consider the relevance of moral principles grounded in clinical obligations for public health initiatives. (shrink)

While every health care system stakeholder would seem to be concerned with obtaining the greatest value from a given technology, there is often a disconnect in the perception of value between a technology’s promoters and those responsible for the ultimate decision as to whether or not to pay for it. Adopting an empirical ethics approach, this paper examines how five Canadian medical device manufacturers, via their websites, frame the corporate “value proposition” of their innovation and seek to respond to what (...) they consider the key expectations of their customers. Our analysis shows that the manufacturers’ framing strategies combine claims that relate to valuable socio-technical goals and features such as prevention, efficiency, sense of security, real-time feedback, ease of use and flexibility, all elements that likely resonate with a large spectrum of health care system stakeholders. The websites do not describe, however, how the innovations may impact health care delivery and tend to obfuscate the decisional trade-offs these innovations represent from a health care system perspective. Such framing strategies, we argue, tend to bolster physicians’ and patients’ expectations and provide a large set of stakeholders with powerful rhetorical tools that may influence the health policy arena. Because these strategies are difficult to counter given the paucity of evidence and its limited use in policymaking, establishing sound collective health care priorities will require solid critiques of how certain kinds of medical devices may provide a better (i.e., more valuable) response to health care needs when compared to others. (shrink)

In addressing thescientific study of consciousness, Crick and Koch state, It is probable that at any moment some active neuronal processes in your head correlate with consciousness, while others do not: what is the difference between them? (1998, p. 97). Evidence from electrophysiological and brain-imaging studies of binocular rivalry supports the premise of this statement and answers to some extent, the question posed. I discuss these recent developments and outline the rationale and experimental evidence for the interhemispheric switch hypothesis of (...) perceptual rivalry. According to this model, the perceptual alternations of rivalry reflect hemispheric alternations, suggesting that visual consciousness of rivalling stimuli may be unihemispheric at any one time (Miller et al., 2000). However, in this paper, I suggest that interhemispheric switching could involve alternating unihemispheric attentional selection of neuronal processes for access to visual consciousness. On this view, visual consciousness during rivalry could be bi hemispheric because the processes constitutive of attentional selection may be distinct from those constitutive of visual consciousness. This is a special case of the important distinction between the neuronal correlates and constitution of visual consciousness. (shrink)

Unidad de excelencia María de Maeztu MdM-2015-0552.

fusion theory challenges efforts to see theory as inhibiting by presenting an approach that is innovative, eclectic, and subtle in order to draw out competing and constellating ideas and opinions. This collected volume of essays examines fusion theory and demonstrates how the theory can be applied to the reading of various works of Indian English novelists.

Bernard Williams charges that the moral psychology built into R. M. Hare’s utilitarianism is incoherent in virtue of demanding a bifurcated kind of moral thinking that is possible only for agents who fail to reflect properly on their own practical decision making. I mount a qualified defence of Hare’s view by drawing on the account of the ‘reactive attitudes’ found in P. F. Strawson’s ‘Freedom and Resentment’. Against Williams, I argue that the ‘resilience’ of the reactive attitudes ensures that our (...) taking an instrumental view of our dispositions to experience guilt and compunction, as Hare calls for us to do while engaged in ‘critical’ moral thinking, will not prevent us from experiencing these feelings as people ordinarily do while we are thinking ‘intuitively’. I also consider the implications of my argument for consequentialism more generally and (briefly) Kantianism. (shrink)

In addressing the scientific study of consciousness, Crick and Koch state, “It is prob- able that at any moment some active neuronal processes in your head correlate with consciousness, while others do not: what is the difference between them?” (1998, p. 97). Evidence from electro- physiological and brain-imaging studies of binocular rivalry supports the premise of this statement and answers to some extent, the question posed. I discuss these recent developments and outline the rationale and experimental evidence for the interhemispheric (...) switch hypothesis of perceptual rivalry. According to this model, the perceptual alternations of rivalry reflect hemispheric alterna- tions, suggesting that visual consciousness of rivalling stimuli may be unihemispheric at any one time (Miller et al., 2000). However, in this paper, I suggest that interhemispheric switching could involve alternating unihemispheric attentional selection of neuronal processes for access to visual consciousness. On this view, visual consciousness during rivalry could be bihemispheric because the processes constitutive of attentional selection may be distinct from those constitutive of visual consciousness. This is a special case of the important distinction between the neuronal correlates and constitution of visual consciousness. (shrink)

At one point in "Rationality and Imagination in Cultural History" M.H. Abrams cites Wayne Booth's assertion that the "deconstructionist" reading of a given work "is plainly and simply parasitical" on "the obvious or univocal reading."1 The latter is Abrams' phrase, the former Booth's. My citation of a citation is an example of a kind of chain which it will be part of my intention here to interrogate. What happens when a critical essay extracts a "passage" and "cites" it? Is this (...) different from a citation, echo, or allusion within a poem? Is a citation an alien parasite within the body of its host, the main text, or is it the other way around, the interpretative text the parasite which surrounds and strangles the citation which is its host? The host feeds the parasite and makes its life possible, but at the same time is killed by it, as "criticism" is often said to kill "literature." Or can host and parasite live happily together, in the domicile of the same text, feeding each other or sharing the food? · 1. Critical Inquiry 2, no. 3 : 457-58. The first phrase is quoted from Wayne Booth, "M.H. Abrams: Historian as Critic, Critic as Pluralist," ibid., p. 441. J. Hillis Miller's contributions to Critical Inquiry are "Ariadne's Thread: Repetition and the Narrative Line" and "Theory and Practice: Response to Vincent Leitch". (shrink)

Mindfulness and compassion meditation are thought to cultivate prosocial behavior. However, the lack of diverse representation within both scientific and participant populations in contemplative neuroscience may limit generalizability and translation of prior findings. To address these issues, we propose a research framework called Intersectional Neuroscience which adapts research procedures to be more inclusive of under-represented groups. Intersectional Neuroscience builds inclusive processes into research design using two main approaches: 1) community engagement with diverse participants, and 2) individualized multivariate neuroscience methods to (...) accommodate neural diversity. We tested the feasibility of this framework in partnership with a diverse U.S. meditation center. Using focus group and community feedback, we adapted functional magnetic resonance imaging screening and recruitment procedures to be inclusive of participants from various under-represented groups, including racial and ethnic minorities, gender and sexual minorities, people with disabilities, neuropsychiatric disorders, and/or lower income. Using person-centered screening and study materials, we recruited and scanned 15 diverse meditators. The participants completed the EMBODY task – which applies individualized machine learning algorithms to fMRI data – to identify mental states during breath-focused meditation, a basic skill that stabilizes attention to support interoception and compassion. All 15 meditators’ unique brain patterns were recognized by machine learning algorithms significantly above chance levels. These individualized brain patterns were used to decode the internal focus of attention throughout a 10-min breath-focused meditation period, specific to each meditator. These data were used to compile individual-level attention profiles during meditation, such as the percentage time attending to the breath, mind wandering, or engaging in self-referential processing. This study provides feasibility of employing an intersectional neuroscience approach to include diverse participants and develop individualized neural metrics of meditation practice. Through inclusion of more under-represented groups while developing reciprocal partnerships, intersectional neuroscience turns the research process into an embodied form of social action. (shrink)

Balancing Change and Tradition in Global Education Reform is an invaluable resource for policymakers, faculty, students, and anyone interested in how decisions made about the education system ultimately affect the quality of education, educational access, and social justice.

This book updates and adds to the classic Social Movements of the Sixties and Seventies, showing how social movement theory has grown and changed.