This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture’s Consequences (Sage Publications, Beverly Hills, CA) 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents (n = 249) from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism and/or (...) power distance cultural component for the responding accountants to consider. The results of the cultural analysis indicated significance on five of the eight survey items. Results lend support for the presence of the individualism cultural element in the ethical responses of the accountants surveyed. (shrink)

This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture's Consequences 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism and/or power distance cultural component for the responding accountants (...) to consider. The results of the cultural analysis indicated significance on five of the eight survey items. Results lend support for the presence of the individualism cultural element in the ethical responses of the accountants surveyed. (shrink)

Under the Human Rights Act, British courts are for the first time empowered to review primary legislation for compliance with a codified set of fundamental rights. In this book, Aileen Kavanagh argues that the HRA gives judges strong powers of constitutional review, similar to those exercised by the courts under an entrenched Bill of Rights. The aim of the book is to subject the leading case-law under the HRA to critical scrutiny, whilst remaining sensitive to the deeper constitutional, political (...) and theoretical questions which underpin it. Such questions include the idea of judicial deference, the constitutional status of the HRA, the principle of parliamentary sovereignty and the constitutional division of labour between Parliament and the courts. The book closes with a sustained defence of the legitimacy of constitutional review in a democracy, thus providing a powerful rejoinder to those who are sceptical about judicial power under the HRA. (shrink)

This research presents findings from a study of gender-based differences in an ethical decision situation. The study focuses on gender as it relates to situational factors and accounting experience. The primary element of interest is how the gender of the actor (the person described in each vignette) influences the evaluation/assessment of the ethical/unethical decisions. While previous research has provided evidence of ethical differences relating to the gender of the responding subjects, limited evidence has been presented relating to situational issues that (...) may influence assessments of ethical decisions.This research uses four accounting environment vignettes to survey the responses of accountants and accounting students to the ethical/unethical nature of the actions that are taken. In addition, how likely the accountants believe they are to take the same actions is also surveyed. The subjects are a representative sample of practicing accountants in the U.S. and senior/graduate accounting majors at a state university in the southwestern United States. (shrink)

This article engages the conversation between Sarah Coakley, Daphne Hampson, and Aristotle Papanikolaou on the appropriateness of kenosis as a theological trope for women and deeply oppressed and vulnerable others. It affirms Coakley's and Papanikolaou's stance, which maintains that kenosis is a necessary or at least distinctively valuable category in Christian theology for understanding the transformation and redemption of all persons. The paper expands on Papanikolaou's analysis of the kenosis involved in the healing and recovery of personhood, arguing that the (...) “emptying of fear” reaches the fullness of self‐giving love in the scandalous act of forgiveness. (shrink)

This article challenges Jeremy Waldron's arguments in favour of participatory majoritarianism, and against constitutional judicial review. First, I consider and critique Waldron's arguments against instrumentalist justifications of political authority. My central claim is that although the right to democratic participation is intrinsically valuable, it does not displace the central importance of the `instrumental condition of good government': political decision-making mechanisms should be chosen (primarily) on the basis of their conduciveness to good results. I then turn to an examination of Waldron's (...) claim that individuals are entitled to participate in decisions which affect their lives. Furthermore, I respond to his claim that justifications of constitutional judicial review rely on an objectionable distrust of democratic politics, and is inconsistent with a view of the person as a morally responsible, autonomous agent. Finally, I seek to show that judicial review can itself become a valuable channel of political participation, especially for those who are marginalized and disempowered in the normal political process. (shrink)

What was once the factory is now the university. As deindustrialization spreads and the working class is decentralized, new means of social resistance and political activism need to be sought in what may be the last places where they are possible: the university and the art world. Gerald Raunig's new book analyzes the potential that cognitive and creative labor has in these two arenas to resist the new regimes of domination imposed by cognitive capitalism. Drawing on Gilles Deleuze's concept of (...) "modulation" as the market-driven imperative for the constant transformation and reinvention of subjectivity, in Factories of Knowledge, Industries of Creativity, Raunig charts alternative horizons for resistance. Looking at recent social struggles including the university strikes in Europe, the Spanish ¡Democracia real YA! organization, the Arab revolts, and the Occupy movement, Raunig argues for a reassessment of the importance of cultural and knowledge production. The central role of the university, he asserts, is not as a factory of knowledge but as a place of creative disobedience. (shrink)

In The New Commonwealth Model of Constitutionalism Stephen Gardbaum defends a model of constitutionalism in which courts can review legislation for compliance with rights, but the legislature is given ‘the legislative last word’. Gardbaum argues that this new model offers a solution to the counter-majoritarian difficulty, and provides a stable, distinct and appealing ‘third way’ between the model of judicial supremacy on the one hand and legislative supremacy on the other. This review argues that the hope of solving the counter-majoritarian (...) difficulty by giving the legislature ‘the legislative last word’ has not been realised in practice, thus casting doubt on the stability and distinctiveness of the new model. It argues, further, that, by looking at the new model through the lens of the last word, Gardbaum obscures and overlooks key features of rights-based review in ‘new model’ systems—features which they share with the models of judicial and legislative supremacy he takes as his foils. (shrink)

Duff offered an argument for the conclusion that just or legitimate punishment of socially deprived offenders in our unjust society is impossible. One of the claims in his argument is that our courts have the standing to blame an offender only if our polity has the right to do so since our courts are acting as the representatives of, or to use the exact phrases by Duff, “in the name of”, or “on behalf of”, the whole polity. In this paper (...) I will challenge that claim. I will argue that the courts can be seen as acting, not on behalf of the whole polity, but only on behalf of a subset of its citizens, namely, the just citizens (i.e. the citizens who cannot be seen to have wronged the deprived offenders). (shrink)

Because of the importance of Confucian doctrines in shaping ethical business practices under Chinese leadership, revealing the roles of other Chinese ethical doctrines in modern Chinese leadership is informative. A thorough understanding of the ethical foundations of Chinese leadership is necessary for fruitful interaction with Chinese leaders, according to cultural fit theory. The present study illustrates the philosophical foundations of business management, based on dialogues with five eminent corporate executive officers (CEOs). It reveals that the CEOs practice a style of (...) Chinese leadership synthesizing Confucian, Daoist, Mohist, and Legalist doctrines. The Confucian doctrines advocate benevolence, harmony, learning, loyalty, righteousness, and humility. They are the most prevalent tenets that support paternalism and collectivism. The Daoist doctrines emphasize flexibility and reversion (e.g., the principle that the weak can defeat the strong). They bolster the leader’s forbearance. The Mohist doctrines underpin thrift and working with the masses whereas the Legalist doctrines inculcate self-control and innovativeness. Hence, contemporary Chinese leadership does not rely exclusively on Confucian ethics and this reflects evolution over 1000s of years. (shrink)

Because of the importance of Confucian doctrines in shaping ethical business practices under Chinese leadership, revealing the roles of other Chinese ethical doctrines in modern Chinese leadership is informative. A thorough understanding of the ethical foundations of Chinese leadership is necessary for fruitful interaction with Chinese leaders, according to cultural fit theory. The present study illustrates the philosophical foundations of business management, based on dialogues with five eminent corporate executive officers. It reveals that the CEOs practice a style of Chinese (...) leadership synthesizing Confucian, Daoist, Mohist, and Legalist doctrines. The Confucian doctrines advocate benevolence, harmony, learning, loyalty, righteousness, and humility. They are the most prevalent tenets that support paternalism and collectivism. The Daoist doctrines emphasize flexibility and reversion. They bolster the leader's forbearance. The Mohist doctrines underpin thrift and working with the masses whereas the Legalist doctrines inculcate self-control and innovativeness. Hence, contemporary Chinese leadership does not rely exclusively on Confucian ethics and this reflects evolution over 1000s of years. (shrink)

This article seeks a new way to conceptualise the ‘classic’ work in the history of science, and suggests that the use of publishing history might help avoid the antagonism which surrounded the literary canon wars. It concentrates on the widely acknowledged concept that the key to the classic work is the fact of its being read over a prolonged period of time. Continued reading implies that a work is able to remain relevant to later generations of readers, and, although some (...) of this depends upon the openness of the original text, much more depends on the actions of subsequent publishers and editors in repackaging the work for later audiences.This is illustrated through an examination of the long publishing history of William Paley’s Natural theology. Over the course of the century, Natural theology was read as a work of gentlemanly natural theology, as a work which could be used in a formal or informal education in science, and as a work of Christian apologetic. These transformations occurred because of the actions of the later publishers and editors who had to make the work suit the current interests of the literary marketplace. Comparisons are made to Constitution of man, Vestiges of the natural history of creation and Origin of species.Author Keywords: Classic; Canon; Publishing history; Natural theology; William Paley. (shrink)

No research thus far has attempted to examine ethical decision- making in corporate entrepreneurial organizations. Results of such study would provide management executives with insights on what action, if any, is essential for achieving business ethics and corporate entrepreneurship simultaneously. This paper argues, theoretically, that the work characteristics, organizational characteristics, and some individual characteristics in a corporate entrepreneurial organization are conducive to ethical decisions. These characteristics help mitigate the adverse impact of the turbulent environments on ethical decision- making behavior. Based (...) on these arguments, a tentative model of ethical decison-making in corporate entrepreneurial organization is constructed. (shrink)

_Arguing about Law_ introduces philosophy of law in an accessible and engaging way. The reader covers a wide range of topics, from general jurisprudence, law, the state and the individual, to topics in normative legal theory, as well as the theoretical foundations of public and private law. In addition to including many classics, _Arguing About Law_ also includes both non-traditional selections and discussion of timely topical issues like the legal dimension of the war on terror. The editors provide lucid introductions (...) to each section in which they give an overview of the debate and outline the arguments of the papers, helping the student get to grips with both the classic and core arguments and emerging debates in: the nature of law legality and morality the rule of law the duty to obey the law legal enforcement of sexual morality the nature of rights rights in an age of terror constitutional theory tort theory. _Arguing About Law_ is an inventive and stimulating reader for students new to philosophy of law, legal theory and jurisprudence. (shrink)

This article explores stories related by perioperative nurses when asked to describe ethical judgements and subsequent actions that affected patient outcomes. A total of 214 patient care situations were analysed for moral actions taken and moral outcomes achieved in the perioperative arena. Content analysis of the patient care situations revealed a wide variety of ethical issues. Concerns about informed consent and quality of care were the most frequently identified issues. Respondents reported that 7% of patients underwent unwanted procedures and that (...) positive moral outcomes were achieved in 65% of situations. It is of concern that, despite the fact that more than two-thirds (69%) of the respondents reported undergoing ethics education, only 27% could relate a story of an ethical situation. (shrink)

Andrew von Hirsch and Andrew Ashworth recently argued that there is generally a reason to punish a socially deprived offender less than his non-deprived counterpart (ie someone who is not socially deprived but is otherwise similar to the deprived offender in that he committed the same crime, caused the same harm, with the same degree of foresight, etc), because deprived offenders generally face stronger temptations to offend than their non-deprived counterparts. In reply, I will argue that we should draw a (...) distinction between (i) facing stronger temptations to offend when one offended and (ii) acting on stronger temptations in offending. The distinction is analogous to Antony Duff’s distinction between having a reason for an action and acting on/for that reason. After drawing the distinction, I will argue that while acting on stronger temptations in offending should be a mitigating factor, facing stronger temptations to offend per se should not be a mitigating factor. Moreover, I will argue that since it is not true that deprived offenders generally act on stronger temptations in offending, social deprivation cannot be defended as a general mitigating plea on the basis that deprived offenders generally act on stronger temptations in offending. (shrink)

The main purpose of this study is to explore and map the intellectual structure of business ethics studies during 1997–2006 by analyzing 85,000 cited references of 3,059 articles from three business ethics related journals in SSCI and SCI databases. In this article, co-citation analysis and social network analysis techniques are used to research intellectual structure of the business ethics literature. We are able to identify the important publications and the influential scholars as well as the correlations among these publications by (...) analyzing citation and co-citation. Three factors emerged in this study are: (1) ethical/unethical decision making, (2) corporate governance and firm performance, and (3) ethical principles and code of conduct. (shrink)

The main purpose of this study is to explore and map the intellectual structure of business ethics studies during 1997–2006 by analyzing 85,000 cited references of 3,059 articles from three business ethics related journals in SSCI and SCI databases. In this article, co-citation analysis and social network analysis techniques are used to research intellectual structure of the business ethics literature. We are able to identify the important publications and the influential scholars as well as the correlations among these publications by (...) analyzing citation and co-citation. Three factors emerged in this study are: (1) ethical/unethical decision making, (2) corporate governance and firm performance, and (3) ethical principles and code of conduct. (shrink)

This essay examines the theological method employed by Newman in An Essay on the Development of Christian Doctrine by considering its objective content and subjective methodology. The objective content concerns the principles of authentic development of doctrine that culminated in his identification of Roman Catholicism as the true Apostolic Church. The subjective methodology consists of his heuristic application of the notes that guided him to the attainment of certitude. Newman’s Essay on Development thus resulted in his conviction in the overpowering (...) vision of truth in the Roman claim in which ecclesial faith is experienced as simultaneously wholly objective and wholly personal. (shrink)

This first full-length study of the Arabic reception of Plato's Timaeus considers the role of Galen of Pergamum in shaping medieval perceptions of the text as transgressing disciplinary norms. It argues that Galen appealed to the entangled cosmological scheme of the dialogue, where different relations connect the body, soul, and cosmos, to expand the boundaries of medicine in his pursuit for epistemic authority – the right to define and explain natural reality. Aileen Das situates Galen's work on disciplinary boundaries (...) in the context of medicine's ancient rivalry with philosophy, whose professionals were long seen as superior knowers of the cosmos vis-à-vis doctors. Her case studies show how Galen and four of the most important Christian, Muslim, and Jewish thinkers in the Arabic Middle Ages creatively interpreted key doctrines from the Timaeus to reimagine medicine and philosophy as well as their own intellectual identities. (shrink)

In this "concise philosophy of the machine," Gerald Raunig provides a historical and critical backdrop to a concept proposed forty years ago by the French philosophers Félix Guattari and Gilles Deleuze: the machine, not as a technical device and apparatus, but as a social composition and concatenation. This conception of the machine as an arrangement of technical, bodily, intellectual, and social components subverts the opposition between man and machine, organism and mechanism, individual and community. Drawing from an unusual range of (...) films, literature, and performance--from the role of bicycles in Flann O'Brien's fiction to Vittorio de Sica's Neorealist film The Bicycle Thieves, and from Karl Marx's "Fragment on Machines" to the deus ex machina of Greek drama--Raunig arrives at an enhanced conception of the machine as a social movement, finding its most apt and concrete manifestation in the Euromayday movement, which since 2001 has become a transnational activist and discursive practice focused upon the precarious nature of labor and lives. (shrink)

Sigmund Freud argued that religions originate in the unconscious needs, longings and fantasies of human minds. His work has served to highlight how any analysis of religion must explore mental life, both the cognitive and the unconscious. _Freud on Religion_ examines Freud's complex understanding of religious belief and practice. The book brings together contemporary psychoanalytic theory and case material from Freud's clinical practice to illustrate how the operations of the unconscious mind support various forms of religious belief, from mainstream to (...) occult. _Freud on Religion_ offers a new way of understanding Freud's thinking and demonstrates how valuable psychoanalysis is for the study of religion. (shrink)

In recent case-law under the Human Rights Act 1998, the senior judiciary have reiterated the view that their task under section 3(1) of the Act is one of ‘interpretation rather than legislation’. This article has two main aims. The first is to provide a general, theoretical analysis of the extent to which it is possible (if at all) to distinguish between interpretation and legislation. The second is to examine the judicial understanding of this distinction, as revealed through judgments in the (...) HRA case-law. (shrink)

This essay gives more detailed content to the widespread view that the Human Rights Act 1998 (HRA) has changed the traditional role of parliamentary intention in statutory interpretation. It begins by outlining the various ways in which legislative intent has featured in traditional (pre-HRA) statutory interpretation. This is followed by an examination of the interpretive principles developed by the senior judiciary under the HRA case-law, focusing on the extent to which they seem to depart from traditional principles. It is argued (...) that although the traditional role of parliamentary intention is partly preserved post-HRA, the interpretive obligation under s 3(1) HRA nonetheless shifts the interpretive focus away from what Parliament originally intended in enacting the legislation under HRA scrutiny, towards fulfilling the overriding goal of achieving compatibility with Convention rights. The final sections of the essay attempt to provide an account of what is involved in this shift. (shrink)

A central principle of bioethics is “subject autonomy,” the acknowledgement of the primacy of the informed consent of the subject of research. Autonomy requires informed consent — the assurance that the research participant is informed about the possible risks and benefits of the research. In fact, informed consent is difficult when a single drug is being tested, although subjects have a baseline understanding of the testing of a pharmacological agent and the understanding that they can stop taking the drug if (...) there were an adverse event. However, informed consent is even less easily achieved in the modern arena of complex new molecular and cellular therapies. In this article, we argue that as science confronts new issues such as transplantation of stem cell products, which may live within the participant for the rest of their lives, researchers must carefully consider and constantly re-examine how they properly inform subjects considering participation trials of these novel therapeutic strategies.For example, the manufacture of a vial of a cell product that consists of a collection of growing cells is very different than the production of a vial of identical pills, which can be presumed to be identical. The scientific concepts on which these cellular approaches are based may seem alien and incomprehensible to a research subject, who thinks of a clinical trial as simply the selection and testing of the most efficacious pharmaceutical agent already proven to work in preclinical animal studies. The research subject would be wrong. (shrink)