This paper presents a comparative analysis of three American and three European corporate failures. The first part of the analysis is based on a theoretical framework including six areas of ethical climate; tone at the top; bubble economy and market pressure; fraudulent financial reporting; accountability, control, auditing, and governance; and management compensation. The second and third parts consider the analysis of these cases from fraud perspective and in terms of firm-specific characteristics and environmental context. The research analyses shed light on (...) the fact that, despite major differences between Europe and U.S. in terms of political institutions, laws and regulations as well as managerial practices, there are significant similarities between six groups. The analysis also demonstrates that, the ethical dilemma has been coupled with ineffective boards, inefficient corporate governance and control mechanisms, distorted incentive schemes, accounting irregularities, failure of auditors, dominant CEOs, dysfunctional management behavior and the lack of a sound ethical tone at the top. Significant similarities were also observed in the analysis from the fraud triangle perspective. However, there are several major differences between the six corporate failure cases particularly with regard to ownership structure, coverage in media, and legal, regulatory and governance frameworks. This research study may have several academic and practical contributions, particularly because of multidisciplinary, international features, and comparative analyses used in the paper. (shrink)
Despite a plethora of empirical evidence on the potential role of senior management in the success of corporate social responsibility in Western-dominated organizational contexts, little attempt has been made to document the various managerial mindsets toward CSR in organizations in Muslim-dominated countries in the Middle East region. To address this existing lacuna of theoretical and empirical research in CSR management, this paper offers a qualitative case study of CSR in three manufacturing firms operating in Iran’s auto industry. Based on an (...) inductive analysis of the qualitative data, three types of managerial mindset toward CSR are identified: conformist, self-seeker, and satisfier. While it is evident that these different mindsets of Iranian managers seek to serve managerial ends and short-term self-interests, they fall short of core values of Islamic ethics and CSR. (shrink)
Publication date: 30 November 2016 Source: Author: Mahshid Mirmasoomi King Lear is one of the political tragedies of Shakespeare in which the playwright censures Lear's hamartia wrecking havoc not only upon people's lives but bringing devastation on his own kindred. Shakespeare castigates Lear's wrath, sense of superiority, and misjudgments which lead to catastrophic consequences. In Death of Yazdgerd, an anti-authoritarian play, Bahram Beyzayie, the well-known Persiaian tragedian, also depicts the hamartia of King Yazdgerd III whose pride and unjust treatment (...) of people end in devastation. By demonstrating such defective and reprehensible tragic heroes, both playwrights set at providing audience with an anti-heroic representation of the kings and also shattering the common god-like heroism attributed to hero kings. Bearing in mind the political instability of England after the succession of James I, Shakespeare avails himself of such anti-heroic representation to forewarn those monarchs incapable of maintaining a balance between their judgments and the society's need for a genuine authority. In a similar fashion, Beyzayie narrates the true historical event of a Persian king whose improper exercise of authority, withdrawal from battle, and an ultimate escape leave people helpless against the invasion of Arabs. The article initially aims to discuss the concept of hamartia within the tragedies based on Aristotle's definition of hamartia and golden mean; by defining the nature of the kings' unforgivable errors and their extremely imbalanced temperament, the paper demonstrates how such ignoble failure relegates the hero kings to anti-heroes whose punishment equals their mistakes. Contrary to Aristotle’s idea, the article also elucidates how Shakespeare and Beyzaie have caused the audiences’ catharsis of emotion not through fear and pity but through the creation of a sense of justice by portraying characters who deserve their ultimate downfall. (shrink)
The fairy tale The Three Princes of Serendip can be taken to be allegorical of not only chance discovery (serendipity) but of other aspects of scientific discovery as well. Just as Horace Walpole coined serendipity, so can the term bahramdipity be derived from the tale and defined as the cruel suppression of a serendipitous discovery. Suppressed, unpublished discoveries are designated nulltiples. Several examples are presented to make the case that bahramdipity is an existent aspect of scientific discovery. Other examples of (...) non-ideal scientific research and discovery are provided in order to contrast and clarify the meaning and use of bahramdipity. Additional allegories of scientific discovery are taken from the tale and a hope for the strengthening of scientific integrity is expressed. (shrink)
Cases of grounding failure present a puzzle for fundamental metaphysics. Typically, solutions are thought to lie either in adding ontology such as haecceities or in re‐describing the cases by means of the ideology of metaphysical indeterminacy. The controversial status of haecceities has led some to favour metaphysical indeterminacy as the way to solve the puzzle. We consider two further treatments of grounding failure each of which, we argue, is a more plausible alternative. As such, the initial dichotomy is a false (...) one, and these alternative options deserve consideration before resorting to the heavyweight machinery of metaphysical indeterminacy. -/- . (shrink)
A version of the permutation argument in the philosophy of mathematics leads to the thesis that mathematical terms, contrary to appearances, are not genuine singular terms referring to individual objects; they are purely schematic or variables. By postulating ‘ante-rem structures’, the ante-rem structuralist aims to defuse the permutation argument and retain the referentiality of mathematical terms. This paper presents two semantic problems for the ante- rem view: (1) ante-rem structures are themselves subject to the permutation argument; (2) the ante-rem structuralist (...) fails to explain reference in a way that makes her account different to, and privileged over, that of her eliminativist rivals. Both problems undercut the motivation behind ante-rem structuralism. (shrink)
Spirituality in medical education is an abstract multifaceted concept, related to the healthcare system. As a significant dimension of health, the importance and promotion of this concept has received considerable attention all over the world. However, it is still an abstract concept and its use in different contexts leads to different perceptions, thereby causing challenges. In this regard, the study aimed to clarify the existing ambiguities of the concept of spirituality in medical education. Walker and Avant concept analysis eight-step approach (...) was used. After an extensive review of online national and international databases from 2000 to 2015, 180 articles and 3 books in English and Persian were retrieved for the purposes of the study. Analysis revealed that the defining attributes of spirituality in medical education are: teaching with all heart and soul, Life inspiring, ontological multidimensional connectedness, religious-secular spectrum, and socio-cultural intricacies. Moreover, innate wisdom, skillful treatment, transcendent education, and environmental requirements were antecedents to this concept, with the health of body and soul, intrapersonal development and elevation, and responsive treatment and education being its consequences. The defining attributes provided in this study can assist physicians, instructors, and professors to develop and implement evidence-based, health based and comprehensive education plans according to the guidelines of professional ethics and qualification of using spirituality in practice. The clarification of the noted concept facilitates further development of medical knowledge, research, and research instruments. (shrink)
ABSTRACT Is it possible to effect singular reference to mathematical objects in the abstractionist framework? I will argue that even if mathematical expressions pass the relevant syntactic and inferential tests to qualify as singular terms, that does not mean that their semantic function is to refer to a particular object. I will defend two arguments leading to this claim: the permutation argument for the referential indeterminacy of mathematical terms, and the argument from the semantic idleness of the terms introduced by (...) abstraction principles. (shrink)
Are there entities which are just distinct, with no discerning property or relation? Although the existence of such utterly indiscernible entities is ensured by mathematical and scientific practice, their legitimacy faces important philosophical challenges. I will discuss the most fundamental objections that have been levelled against utter indiscernibles, argue for the inadequacy of the extant arguments to allay perplexity about them, and put forward a novel defence of these entities against those objections.
Propositional dynamic logic (PDL) provides a natural setting for semantics of means-end relations involving non-determinism, but such models do not include probabilistic features common to much practical reasoning involving means and ends. We alter the semantics for PDL by adding probabilities to the transition systems and interpreting dynamic formulas 〈α〉 ϕ as fuzzy predicates about the reliability of α as a means to ϕ. This gives our semantics a measure of efficacy for means-end relations.
Neurosurgeons have an especially high rate of exposure to serious ethical challenges in their line of work. The aim of this study was to assess the type and frequency of ethical theories used by neurosurgery residents to make extra- ethical decisions in challenging situations and their relation with the level of residency, and curricular training about medical ethics. A total of 12 neurosurgery residents in Mashhad University of Medical Sciences were interviewed; all the participants were male and aged 29–40 years (...) old. Of all, six were senior and six were junior. Using a systematic review of neurosurgery and medical ethics textbooks, five common cases were selected and a semi-structured, open-ended interview was developed. The interviews were digitally recorded and analyzed in two separate stages. Comparison of the results of the two stages led us to the final judgment about the dominant ethical theory used in each case. In all 60 cases, the decision-making process was compatible with either Deontology or Consequentialism. Only in two cases, beside Deontology, the Virtue ethics was used as an alternative in special situations. The ethical theories were not consistent for all the 12 subjects and all the five questions. No statistically significant difference was found between senior and junior residents, neither for each question nor for the aggregate. Only one of the subjects had extracurricular training in medical ethics, consequently precluding further analysis. Although not intended to be evaluated by this study, similar heterogeneity was observed in final decisions. When faced with medical ethics challenges, neurosurgery residents did not follow a consistent ethical theory for making decisions. The type and frequency of theories did not seem to be changed during the residency period. (shrink)
Millions of children who were born during the first decade after the Islamic revolution in Iran are now reaching the age of marriage and childbearing. Short spacing between marriage and the birth of the first child has the potential to cause an excessive and costly increase in the growth of population in Iran. Research into the motivations for the birth of first child among newly married couples can create a knowledge base that will enable health centres to help these couples (...) make better decisions about the timing of their first pregnancy. Using a consecutive sampling technique and administering Miller’s Childbearing Questionnaire, data were gathered regarding the childbearing motivations and desires of 300 couples who had been referred to the Shiraz Health Center for premarital counselling. The Childbearing Questionnaire, with some minor modifications, was found to be a valid and reliable instrument for measuring the childbearing motivations of newly married couples of Shiraz County, Fars Province, Iran. The utility of these findings for counselling in health centres is discussed. Based on the results, a longitudinal study is being designed that will allow the development of models for predicting the time of first pregnancy after marriage. (shrink)
The extension of the principle of relativity to general coordinate systems is based on the hypothesis that an accelerated observer is locally equivalent to a hypothetical inertial observer with the same velocity as the noninertial observer. This hypothesis of locality is expected to be valid for classical particle phenomena as well as for classical wave phenomena but only in the short-wavelength approximation. The generally covariant theory is therefore expected to be in conflict with the quantum theory which is based on (...) wave-particle duality. This is explicitly demonstrated for the frequency of electromagnetic radiation measured by a uniformly rotating observer. The standard Doppler formula is shown to be valid only in the geometric optics approximation. A new definition for the frequency is proposed, and the resulting formula for the frequency measured by the rotating observer is shown to be consistent with expectations based on the classical theory of electrons. A tentative quantum theory is developed on the basis of the generalization of the Bohr frequency condition to include accelerated observers. The description of the causal sequence of events is assumed to be independent of the motion of the observer. Furthermore, the quantum hypothesis is supposed to be valid for all observers. The implications of this theory are critically examined. The new formula for frequency, which is still based on the hypothesis of locality, leads to the observation of negative energy quanta by the rotating observer and is therefore in conflict with the quantum theory. (shrink)
A gyroscope in orbit about a central rotating mass undergoes relativistic nutational oscillations in addition to the well-known precessional motions. The amplitude of the oscillation is proportional to the angular momentum of the rotating mass and its period is the Fokker period of geodetic precession. The amplitude is maximum for a polar orbit and vanishes if the orbit is equatorial. This nodding effect is due to a small divisor phenomenon involving the Fokker frequency, and its existence implies that the applicability (...) of the post-Newtonian approximation of general relativity is limited in time. The dynamical significance of the new effect for the relative motion of neighboring test masses in the field of a rotating mass as well as for the restricted three-body problem in general relativity is investigated and the possibility of its detection is briefly discussed. (shrink)