Four ethical values — maximizing benefits, treating equally, promoting and rewarding instrumental value, and giving priority to the worst off — yield six specific recommendations for allocating medical resources in the Covid-19 pandemic: maximize benefits; prioritize health workers; do not allocate on a first-come, first-served basis; be responsive to evidence; recognize research participation; and apply the same principles to all Covid-19 and non–Covid-19 patients.

This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...) on audit firms in Indonesia as well as 173 internal auditors working in the manufacturing and financial services. The result of multigroup analysis shows that emotion can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors; and reporting wrongdoing internally and anonymously are the preferred way of professional accountants to blow the whistle in Indonesia. (shrink)

Whistleblowers who need to decide whether or not they should report wrongdoing usually experience several anxieties and pressures before making a final decision. As whistleblowers continue to attract the attention of a wide range of stakeholders, more research is necessary to understand the effects of the perceived seriousness of threats and perceived seriousness of wrongdoing, as well as the effect of the rationalization process on the intention to blow the whistle. We make the original proposal that the rationalization process can (...) affect how PST and PSW trigger whistleblowing intentions. We tested our model using employees of tax offices operating in an emerging economy. We suggest several research findings, which can be summarized as follows: PST reduces individuals’ intention to blow the whistle. That is, the greater the threat perceived by whistleblowers, the higher the likelihood they will choose to remain silent; we find evidence of a positive relationship between PSW and whistleblowing intention, whereby PSW increases individuals’ intention to blow the whistle. That is, the more serious the wrongdoing perceived by potential whistleblowers, the more likely they are to choose to blow the whistle; and we find evidence of the important role of rationalization in moderating the relationships between PST, PSW, and whistleblowing intention. The implications of these findings for business ethics scholars, managers, and end-users interested in whistleblowing are also presented. (shrink)

This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle, in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big 4 companies operating in Indonesia. The results (...) of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle :28–56, 2016; Smaili and Arroyo in J Bus Ethics, https://doi.org/10.1007/s10551-017-3663-7, 2017) by adding empirical evidence. (shrink)

Libro reseñado: Orden contrainsurgente y dominación. Autora: Vilma Liliana Franco Restrepo.

This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...) on audit firms in Indonesia as well as 173 internal auditors working in the manufacturing and financial services. The result of multigroup analysis shows that emotion can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors; and reporting wrongdoing internally and anonymously are the preferred way of professional accountants to blow the whistle in Indonesia. (shrink)

This article originally advances the field of organizational whistleblowing by empirically investigating the suitability of the four elements of the fraud diamond as a means to understand the intention to disclose wrongdoing through virtual channels. This article also makes a contribution on the theme of whistleblowing as it relates to customers, an under-studied, however, relevant stakeholder in this field. The main findings of the article are as follows: the four elements of the fraud diamond as they relate to whistleblowing—a combination (...) of pressure, financial incentive, opportunity and rationalization, and capability—can explain the intentions behind customer reports of wrongdoing; online social media channels are customers’ preferred means of whistleblowing; the elements of opportunity and capability are strongly correlated with the use of social media as a method of disclosing wrongdoing; and virtual channels can be useful for whistleblowers in order to avoid potential retaliation. Unique managerial and academic implications of these research findings are also discussed, extending the layers of knowledge on whistleblowing in organizations. (shrink)

This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle (pressure or financial incentives, opportunity and rationalization), in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big (...) 4 companies operating in Indonesia. The results of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle (Brown et al. in Account Public Interest 16(1):28–56, 2016; Smaili and Arroyo in J Bus Ethics, 10.1007/s10551-017-3663-7, 2017) by adding empirical evidence. (shrink)

This paper aims to analyse how the discourse of CEO letters and other factors influence community involvement and Social Licence to Operate (SLO) in the mining industry. The analysis is based on qualitative information disclosed in sustainability reports and CEO letters from 32 mining firms. Content analysis was undertaken to obtain data for the study, and then a regression analysis and a multiple correspondence analysis were used to test the hypotheses defined in the study. The results indicate that the CEO (...) discourse influences how a firm expresses the importance of gaining its SLO, the philanthropic activities in which companies become involved and the destinations of the investments in the communities in which they operate. The results also show changes in the discourse between 2011 and 2015, which are, in part, explained by the difficult situation experienced by the sector during this period. The paper contributes to the Corporate Social Responsibility literature by integrating different theories from this field into the SLO framework. The analysis carried out and the results obtained are useful for both CEOs and Sustainability Managers, especially in managing their relationships with the communities where they operate or intend to operate. (shrink)

This paper aims to analyse how the discourse of CEO letters and other factors influence community involvement and Social Licence to Operate (SLO) in the mining industry. The analysis is based on qualitative information disclosed in sustainability reports and CEO letters from 32 mining firms. Content analysis was undertaken to obtain data for the study, and then a regression analysis and a multiple correspondence analysis were used to test the hypotheses defined in the study. The results indicate that the CEO (...) discourse influences how a firm expresses the importance of gaining its SLO, the philanthropic activities in which companies become involved and the destinations of the investments in the communities in which they operate. The results also show changes in the discourse between 2011 and 2015, which are, in part, explained by the difficult situation experienced by the sector during this period. The paper contributes to the Corporate Social Responsibility literature by integrating different theories from this field into the SLO framework. The analysis carried out and the results obtained are useful for both CEOs and Sustainability Managers, especially in managing their relationships with the communities where they operate or intend to operate. (shrink)

This article analyzes a panel of 550 international firms, for the period 2004 to 2010, to compare the role of female directors in family and non-family firms in promoting responsible practices. Many studies have associated the presence of women on the board with a higher degree of socially responsible commitment. However, we found that this is much less so in family firms than in non-family firms. In family firms, corporate social responsibility commitment does not vary significantly with the presence of (...) female directors, as the latter tend to behave in accordance with the family orientation toward CSR. This orientation depends on the stakeholders being addressed, with greater social responsibility shown toward external stakeholders than internal ones. (shrink)

[EN]In recent decades, problems related to the accessibility and sustainability of science have increased, both in terms of the acquisition and dissemination of knowledge and its generation. Policymakers, academics, and, increasingly, citizens themselves have developed various approaches to this issue. Among them, citizen science is distinguished by making possible the generation of scientific knowledge by anyone with an interest in doing so. However, participation alone does not guarantee knowledge generation, which represents an epistemological challenge for citizen science. Simultaneously, economic and (...) socio-institutional difficulties in science governance and maintenance have grown. To solve those problems, several market elements have been introduced, a solution rejected by those who consider science as a public good that states must guarantee. Alternatively, research and work on the commons are growing worldwide, the concept being extended from natural resources to knowledge resources. In this chapter, we propose science as a commons, underlining the essential role of citizen science. Difficulties also apply to citizen science itself, but the increasing development of a multitude of projects based on cooperation favours the conditions required for its sustainability and quality. Our philosophical proposal is based on empirical knowledge about citizen science coupled with socio-economic concepts, according to a sociopolitical epistemology. (shrink)

Academic leaders in management from all over the world—including recent calls by the Academy of Management Shaw (Academy of Management Journal 60(3): 819–822, 2017)—have urged further research into the extent and use of questionable research practices (QRPs). In order to provide empirical evidence on the topic of QRPs, this work presents two linked studies. Study 1 determines the level of use of QRPs based on self-admission rates and estimated prevalence among business scholars in Indonesia. It was determined that if the (...) level of QRP use identified in Study 1 was quite high, Study 2 would be conducted to follow-up on this result, and this was indeed the case. Study 2 examines the factors that encourage and discourage the use of QRPs in the sample analyzed. The main research findings are as follows: (a) in Study 1, we found the self-admission rates and estimated prevalence of business scholars’ involvement in QRPs to be quite high when compared with studies conducted in other countries and (b) in Study 2, we found pressure for publication from universities, fear of rejection of manuscripts, meeting the expectations of reviewers, and available rewards to be the main reasons for the use of QRPs in Indonesia, whereas (c) formal sanctions and prevention efforts are factors that discourage QRPs. Recommendations for stakeholders (in this case, reviewers, editors, funders, supervisors, chancellors and others) are also provided in order to reduce the use of QRPs. (shrink)

Whistleblowers have significantly shaped the state of contemporary society; in this context, this research sheds light on a persistently neglected research area: what are the key determinants of whistleblowing within government agencies? Taking a unique methodological approach, we combine evidence from two pieces of fieldwork, conducted using both primary and secondary data from the US and Indonesia. In Study 1, we use a large-scale survey conducted by the US Merit Systems Protection Board (MSPB). Additional tests are conducted in Study 1, (...) making comparisons between those who have and those who do not have whistleblowing experience. In Study 2, we replicate the survey conducted by the MSPB, using empirical data collected in Indonesia. We find a mixture of corroboration of previous results and unexpected findings between the two samples (US and Indonesia). The most relevant result is that perceived organizational protection has a significant positive effect on whistleblowing intention in the US sample, but a similar result was not found in the Indonesian sample. We argue that this difference is potentially due to the weakness of whistleblowing protection in Indonesia, which opens avenues for further understanding the role of societal cultures in protecting whistleblowers around the globe. (shrink)

Previous research has shown that student plagiarism is the product of interplay between individual and situational factors. The present study examined the relationship between these two sets of factors with a particular focus on variables linked to students’ academic context namely, their perception of peer behaviors, their experience of adversities in academic life, and their year of enrollment. So far, these situational features have received scant attention in studies of plagiarism conducted in most of Europe. A survey was carried out (...) in a European higher education institution, involving a sample of 427 undergraduates. The data was analyzed via both conventional univariate and bivariate statistical analysis, and multivariate, multilevel modeling. The results suggest that awareness of peer plagiarizing and the experience of hardships in academic life, rather than level of academic achievement or year of study, are significantly related to plagiarizing, whereas heightened perception of the seriousness of plagiarism is associated with a lower likelihood of this type of behavior. The study also shows that students who plagiarize are more likely to be involved in other types of academic misconduct. (shrink)

En el presente trabajo, enmarcado dentro de una consideración antropológico-ética de las virtudes sociales, nos proponemos mostrar el desarrollo de Santo Tomás de Aquino en torno al concepto de objeto de una acción, el cual presta a ésta su cualidad moral de ser una virtud o un vicio y la relación existente entre el sentido objetivo del obrar social humano y la ley natural.

To research teachers’ priorities on what was to be taught and learned during the COVID-19 lockdown, we asked Spanish Primary and Secondary teachers to choose and describe the activity they preferred among those carried out with their students during the pandemic. Our interest was to investigate what really happened in the classrooms, the type of learning favored by the practices, and the agreement between the teacher’s goals and their teaching We obtained 272 activities that we analyzed according to the proposed (...) goals, the types of learning worked, and the kind of teaching promoted. Results showed that most teachers proposed content-centered activities, oriented above all to verbal learning. There were clear differences between the proposed goals, partly student-centered, and what was really taught, essentially content-centered. We obtained two teaching profiles, one reproductive and the other constructive. (shrink)

Introduction Hospital delirium is a frequent, serious, costly, and underrecognized acute disorder of attention and cognition. Therefore, the prevention of hospital delirium is not only desirable for patients, caregivers, healthcare professionals, and the health system itself, but also a moral duty. Objective To identify and synthetize the main ethical aspects that arise related to the prevention of hospital delirium in patients 65 years and older. Methods A scoping review was carried out in Embase, Medline, and Web of Science. Articles published (...) in English or Spanish analyzing any pharmacologic, non-pharmacologic, or multicomponent intervention for prevention of delirium in hospitalized patients aged 65 years and over were included. Results Twenty-seven studies were included. Based on the frequency of appearance and the relevance, our findings were organized into three main areas. The first one was related to the principle of nonmaleficence and collected findings about the iatrogenic causes of hospital delirium and the use of restraints systems. The second area analyzed the impact of delirium in patients, families, and healthcare professionals from a relational ethics perspective, and addressed the family presence as a factor to prevent delirium. Finally, the third area is related to the quality of care. Conclusion Prevention of delirium in hospitals is essential to avoid the discomfort and potential clinical complications of patients, as well as the suffering of their relatives, caregivers, and healthcare professionals. Policymakers and healthcare managers are encouraged to make the required efforts to prevent delirium in hospitalized older patients. (shrink)

After compulsory secondary education; many teenagers face the process of choosing a university degree. This process involves uncertainties referred to their personal abilities, interests, social expectations and professional future. The present work is aimed at determining whether the reasons behind the selection of a particular university degree differ depending on the chosen degree. Another objective is determining whether these reasons differ significantly according to gender. The sample comprises 983 students belonging to the area of social and legal sciences at the (...) University of Seville. The obtained results reveal the existence of four main reasons behind the selection of university degrees for which significant gender-related differences were observed: easy degree, job opportunities, high wages and provision of social services. Besides, these seven reasons are observed to differ widely in six of the considered degrees. (shrink)

Studies investigating the relationship between artificial intelligence and science tend to adopt a partial view. There is no broad and holistic view that synthesizes the channels through which this interaction occurs. Our goal is to systematically map the influence of the latest AI techniques on science. We draw on the work of Nathan Rosenberg to develop a taxonomy of the effects of technology on science. The proposed framework comprises four categories of technology effects on science: intellectual, economic, experimental and instrumental. (...) The application of the framework in the relationship between ML/DL and science allowed the identification of multiple triggers activated by the new techniques in the scientific field. Visualizing these different channels of influence allows us to identify two pressing, emerging issues. The first is the concentration of experimental effects in a few companies, which indicates a reinforcement effect between more data on the phenomenon and more capacity to commercialize the technique. The second is the diffusion of new techniques lacking in explanation throughout the fabric of science. The value of this article is twofold. First, it provides a simple framework to assess the relations between technology and science. Second, it provides this broad and holistic view of the influence of new AI techniques on science. More specifically, the article details the channels through which this relationship occurs, the nature of these channels and the loci in which the potential effects on science unfolds. (shrink)

The objective of this article was to address the Augustinian call to philosophical life. In discussion with academic skepticism, Saint Augustine exhorts his friend Romanian to search for wisdom and, for this, to also dismiss distrust and excessive confidence in reason, since he argues both against the skeptical position, or despair of finding the truth, and dogmatism or the assurance of having definitely found the truth. In fact, Saint Augustine points out the difficulty of taking knowledge for granted and, therefore, (...) does not rule out skepticism, but rather incorporates it as the initial phase of knowing and as an antidote to the naivety of giving absolute scope to the human faculty of human knowing. In the perspective of this balance, Saint Augustine exhorts Romanian to finish deciding to lead a philosophical life. To travel this path, in continuity with his Neoplatonic readings, he considers beauty as a guide: spiritual beauty is accessed by passing through the cosmic; the contemplating soul, insofar as it corresponds to what is contemplated, can thus reach the ascending path of its own transformation. The method of accessing the texts is philological, that is, it seeks at the same time to decipher the letter of the philosophical plot and to establish a contextual understanding of it. A method of this nature is inseparable from the conceptual framework; indeed, the formation of a philosophical knowledge, which tries to find the limits of the understanding of revelation, puts the person in tension of perfection, that is, it guides them towards their own transcendence. (shrink)

This study aims to further understand children’s capacity to identify and reason about pretend emotions by analyzing which sources of information they take into account when interpreting emotions simulated in pretend play contexts. A total of 79 children aged 3 to 8 participated in the final sample of the study. They were divided into the young group and the older group. The children were administered a facial emotion recognition task, a pretend emotions task, and a non-verbal cognitive ability test. In (...) the pretend emotions task, the children were asked whether the protagonist of silent videos, who was displaying pretend emotions, was displaying a real or a pretend emotion, and to justify their answer. The results show significant differences in the children’s capacity to identify and justify pretend emotions according to age and type of emotion. The data suggest that young children recognize pretend sadness, but have more difficulty detecting pretend anger. In addition, children seem to find facial information more useful for the detection of pretend sadness than pretend anger, and they more often interpret the emotional expression of the characters in terms of pretend play. The present research presents new data about the recognition of negative emotional expressions of sadness and anger and the type of information children take into account to justify their interpretation of pretend emotions, which consists not only in emotional expression but also contextual information. (shrink)

Este artículo examina cuestiones y desarrollos de la Crítica de la Economía Política de Marx que permiten abordar las relaciones de género en el capitalismo. Para ello, se analizan la especificidad de la dominación capitalista, los límites de la crítica de Marx para abordar cuestiones de género y su potencial desarrollo a partir de la relación entre la reproducción de la fuerza de trabajo y de la totalidad social. Siguiendo esta línea, se exponen críticamente los desarrollos de la crítica de (...) Marx que han llevado a cabo el colectivo Endnotes y R. Scholz para analizar la relación interna entre género y capital. Estas propuestas plantean la existencia de un otro del valor vinculado material y simbólicamente a las categorías «mujer» y «feminidad». Se trata, en última instancia, de pensar la especificidad de la opresión de género en el capitalismo y la forma que adopta en la actualidad. (shrink)

This paper attempts a renewed understanding of the concept of poetic reason, key in María Zambrano’s philosophical writings, from a hermeneutical approach. Poetic reason might be seen in this light as a gateway to a different kind of rationality, one that might help to enrich its ontological and anthropological implications, and overcome the hubris that has been historically ingrained in this concept. The paper is structured in three parts: in the first one, an attempt will be made to show a (...) reform of the understanding, which involves human life integrally, in such a way that reason transcends and makes it possible to understand the historical complexity of man and the urgent need to return to oneself. In the second, special attention will be focused on Zambrano’s new humanism, based on poetic and merciful reason, as an antidote to the ghost of war. And the third section delves in the work Claros del bosque to point to the reader the three hermeneutical moments that they will possibly face when trying to understand the realm of poetic reason. (shrink)

A partir de la divergencia de M. Foucault con Th. Hobbes con respecto a la guerra como principio y fundamento del poder, se muestra la importancia de esa diferencia conceptual para los análisis políticos contemporáneos. Foucault sostiene que, en las sociedades modernas de Occidente, la comunidad política, y más precisamente la política misma, ha sido el terreno de la guerra librada por otros medios. Por extensión, esta tesis significa invertir el principio de von Clausewitz; a saber, que la guerra es (...) la continuación de la política por otros medios. (shrink)

Este artículo aborda los efectos del voto preferente en el sistema de partidos políticos colombiano a la luz de las elecciones al Senado de la República entre el año 2006 y 2018. Específicamente se pregunta por los incentivos institucionales para los actores políticos en relación con la reputación partidista o personal y sus efectos reales en el comportamiento electoral de los partidos políticos. Teórica y metodológicamente se parte del paradigma post-positivista, de un enfoque neoinstitucional desde la elección racional y de (...) una metodología mixta, que combina instrumentos y técnicas cualitativas con indicadores cuantitativos. Se identifica la estructura de incentivos del sistema electoral colombiano a partir de las normatividades legales utilizadas y se utilizan indicadores cuantitativos para analizar el comportamiento de los actores políticos en relación con dichos incentivos. Este ejercicio se fundamenta en la necesidad de realizar un estudio sistemático y prolongado en el tiempo de los efectos de la Reforma Política del 2003, especialmente de uno de sus instrumentos con mayor influencia en las decisiones políticas de maximización de beneficios y disminución de costos: el voto preferente. (shrink)

Amartya Sen’s theory of enhancement of justice bears an insurmountable blind side that impairs and makes it incomplete, if not parochial. It dismisses coloniality as the veiled face of modernity without which any understanding of a theory of justice in a globalized world is impossible. Constructing a theory outside the complex frame of coloniality makes the theory vulnerable to severe hindrances. The duality produces a twofold but interdependent reality: for the western world it means the achievement of values such as (...) liberty and prosperity; for the non-western world, racism, extraction and exclusion. Since colonialism has been rearticulated into coloniality, these two categories cannot be isolated for they presuppose one another. Democracy remains a fallacy as long as real power depends on capitalism, which is the inextricable way of coloniality itself. Henceforth, free public discussion and free social choice remain chimerical, obtainable only when democracy as a true, unresolved conflict is a reality through the destruction of coloniality. Finally we propose a third principle of justice that would correct both Rawls’ and Sen’s conceptions of justice. Such corrections pinpoint the void in their approaches thus inverting the panoptic. (shrink)

This chapter contains sections titled: The Institutional History of Colonial Philosophy The Conquest of America: Some Epistemological and Ethical Questions Post Conquest Indigenous Perspectives Creole Perspectives: Two Seventeenth‐Century Intellectuals The American Experience of the Enlightenment Colophon References.

Libro reseñado: Orden contrainsurgente y dominación. Autora: Vilma Liliana Franco Restrepo.

A collection of essays on the human genome, European patent law, cloning, and genetic malpractice suits.