Earnings management behavior is a concern of standard-setters, regulators and the accounting profession. This study examines the ethics of this practice using a national sample of 763 accounting practitioners, faculty and students. Possible determinants of the ethics of this practice such as perceived role of ethics and social responsibility, and personal moral philosophies (i.e. idealism and relativism) are explored. Results indicate a positive relationship between social responsibility, focus on long-term gains, idealism, and the ethical perception of earnings management and negative (...) relationship between focus on short-term gains, relativism and the ethical perception of this practice. Implications for the accounting profession as it deals with the issue of earnings management are discussed. (shrink)
Significant research has found that corporations have a social responsibility beyond maximizing shareholders' value. This study examines the effect of high-profile corporate bankruptcies on perception of corporate social responsibility. Undergraduate and graduate business students rated the importance of corporate social responsibility on profitability, long-term success and short-term success, before and after high-profile bankruptcies. The results indicated that students in general perceived corporate social responsibility to be more important to profitability and long-term success of the firm and less important to short-term (...) success after media publicity of corporate scandals. Several demographic factors such as gender, age and college major played a role in this perception. These findings have important implications for business education, especially as it relates to corporate social responsibility. (shrink)
College cheating represents a major ethical problem facing students and educators, especially in colleges of business. The current study surveys 666 business students in three universities to examine potential determinants of cheating perceptions. Anti-intellectualism refers to a student’s negative view of the value and importance of intellectual pursuits and critical thinking. Academic self-efficacy refers to a student’s belief in one’s ability to accomplish an academic task. As hypothesized, students high in anti-intellectualism attitudes and those with low academic self-efficacy were least (...) likely to perceive college cheating as unethical. Considering that college cheating has been found as a predictor of workplace cheating, the results urge business instructors to reduce anti-intellectualism among students and to encourage them to put forth their best efforts. The results also serve employers by focusing attention on these two psychological variables during the hiring and promotion processes. (shrink)
The objective of this paper is to provide an overview of corporate social responsibility (CSR) in Greece and present the challenges that need to be met in order to further promote socially responsible business behaviour in the domestic economy. This is the first attempt to provide a systematic analysis of CSR in Greece and adds to the existing pool of knowledge of CSR embeddedness in countries where CSR awareness is still rather low, a literature field that is still quite limited. (...) Drawing from prior literature, the paper is built around three basic questions in relation to the Greek context: how is CSR perceived by Greek business professionals? How is CSR practised in Greece? And which issues evident in the modern domestic environment act as underlying barriers to the broader dissemination of CSR in Greece? The extant empirical work suggests that, while CSR in Greece appears to be developing, there is still scope for improvement and further diffusion of relevant practices. While some of the patterns shaping CSR in Greece have been analysed, much work still remains to be carried out in extending and deepening our knowledge in this part of Europe. (shrink)
College cheating represents a major ethical problem facing students and educators, especially in colleges of business. The current study surveys 666 business students in three universities to examine potential determinants of cheating perceptions. Anti-intellectualism refers to a student's negative view of the value and importance of intellectual pursuits and critical thinking. Academic selfefficacy refers to a student's belief in one's ability to accomplish an academic task. As hypothesized, students high in anti-intellectualism attitudes and those with low academic self-efficacy were least (...) likely to perceive college cheating as unethical. Considering that college cheating has been found as a predictor of workplace cheating, the results urge business instructors to reduce anti-intellectualism among students and to encourage them to put forth their best efforts. The results also serve employers by focusing attention on these two psychological variables during the hiring and promotion processes. (shrink)
This paper was originally a discussion proposal but data has been collected since June and we would like to share some results in this proceedings article. Our goal is to link the CSR literature with the social entrepreneurship literature by studying the growth of an international organization and discuss our methodologies and findings to date.
The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students' ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and (...) lower perception of financial reporting. The results have implications for accounting instructors and accounting employers as they socialize students in the accounting profession at this early stage. (shrink)
We address anticipated fermion–antifermion and dimension-4 gauge-field vacuum-condensate contributions to the magnetic portion of the fermion–photon vertex function in the presence of a vacuum with nonperturbative content, such as that of QCD. We discuss how inclusion of such condensate contributions may lead to a vanishing anomalous magnetic moment, in which case vacuum condensates may account for the apparent consistency between constituent quark masses characterizing baryon magnetic moments and those characterizing baryon spectroscopy.
In the Introduction to the Transcendental Dialectic, of the Critique of Pure Reason, Kant presents a conception of error. In the (Jäsche) Logic, he also deals with the problem of error, albeit in a different way. This paper aims to highlight this difference and arguing that, in the (Jäsche) Logic, error is explained more consistently and suitably than it is in the Transcendental Dialectic. It begins by considering judgment as the place of truth, falsehood and error, and inquiring into the (...) cognitive faculties that take part in its framing. These faculties, whose roles cannot be interchanged, are the sensibility, passive and receptive, and the understanding, active and spontaneous. Erroneous judgment springs from the unnoticed influence of sensibility on understanding, which makes the understanding hold merely subjective grounds of judgment to be objective ones. In the Transcendental Dialectic, this unnoticed influence is conceived in such a way that sensibility is, in a certain sense, held to be the determining ground of error, as if it were an active faculty, whereas in the (Jäsche) Logic that influence is conceived in such a way that the understanding itself is regarded as the source and author of error. This author agrees with the conception of the understanding as submitted to prescriptive laws, which is contained in the very definition of Pure General Logic, as a science of the a priori laws of how the understanding ought to think. (shrink)
Ao permitir a distinção entre uma boa Música e uma Mùsica má, Boécio aponta para o efeito moral que a música intrumental pode causar no ouvinte, levando-o a entrar ou não em si e a descobrir ou não a música humana. Percebendo ou não a música humana, ele pode, ainda, chegar ou não à música do mundo.
Este texto pretende fazer algumas observações introdutórias à Filosofia, tentando mostrar que, não sendo uma forma de encontrar respostas prontas para problemas pessoais, ela consiste, sobretudo, numa atividade de pensamento sempre renovada e crítica.
Trata-se de considerar o tema das semelhanças e diferenças entre ceticismo acadêmico e ceticismo pirrônico, para mostrar que as semelhanças, diferentemente do que sustenta parte importante da tradição historiográfica e filosófica, permitem encontrar nos acadêmicos um ceticsmo legítimo. Ao mesmo tempo, busca-se sugerir que as diferenças autorizam uma aproximação entre os acadêmicos e a filosofia moderna, pela via de ua de suas ideias fundamentais: a de subjetividade.
According to Kant, all finite rational beings are unconditionally bound to obey the moral law, expressed in the formula of the categorical imperative. The assent (the taking to be true) to this law is a practical knowledge, since its ground is objectively and subjectively sufficient. However, the immortality of the soul and the existence of God are not objects of practical knowledge but just objects of practical faith, of moral faith more precisely, for the assent to them has a barely (...) subjectively sufficient ground and is not a necessary consequence of this knowledge of the moral law. According to our interpretation of the Kantian philosophy, the ground of moral faith in God's existence and in the immortality of the soul will be found only in the finite rational being with a disposition (Gesinnung) for the actual fulfilment of the moral law. We will defend this interpretation and maintain that the radical evil of human nature, diagnosed by Kant, prevents all men from having a moral faith, which does not mean that this obstacle is unsurmountable, since the conversion of men into Good is possible. In our view, what makes this conversion feasible is the possibility (implicit in Kant's thought) of an irregular act of the free-will, that of adopting a good fundamental maxim. (shrink)
Este estudo sintetiza as leituras de Merleu-Ponty sobre a ciência moderna, e procura esclarecer como elas desautorizam uma concepção determinista da Natureza. Ao contrário da física newtoniana e de outras ontologias substancialistas, que submetem a contingência ao entendimento, Merleau-Ponty desvela um registro do descontínuo, onde os seres reduzem-se a “feixe de probabilidades”. Assim, ao fornecer sentido ontológico ao polimorfismo do tempo e do espaço percebidos, Merleau-Ponty intercepta em teóricos pós-newtonianos renovada concepção da matéria: “éter dos acontecimentos”, ela se esclarece menos (...) pelas longas cadeias causais que pela “pululação ilimitada das categorias”. A conseqüente refutação dos princípios de identidade é oportunidade para investir individualidades em devir e modos de existência ubiqüitários, atestados pelas modernas embriologias, elementos que ajudam a reformular o cenário ontológico. PALAVRAS-CHAVE – Natureza. Ciência. Acontecimento. Individualidade. Ontologia. ABSTRACT This paper summarizes Merleau- Ponty lectures about modern sciences and tries to enlighten how he disavows a determinist conception of Nature. Adversely to Newtonian physics and others substantialistic ontologies that translate contingency into understanding, Merleau- Ponty reveals a register of discontinuity in Nature where beings amount to be a “bundle.of probabilities”. Therefore, in getting ontological sense to the polymorphism of perceived time and space, Merleau-Ponty identifies in post- Newtonian theorists a renewed conception of matter as “ether of events”. Matter do not have to be shaped by long causal chains but by “unlimited profusion of categories”. A consequent refusal of identity principles is an opportunity to a close examination of individualities in progress and ubiquitous ways of existence, both attested by moderns embryologies. In doing so, Merleau-Ponty aims to reformulate ontological scene. KEY WORDS – Nature, science, event, individuality, ontology. (shrink)
Recent scandals such as those involving Enron and WorldCom (USA), Nortel and Crocus (Canada), and Parmalat and Royal Ahold (EU) exposed failures in corporate governance that shook the capital markets in developed countries and put the spotlight on weak corporate governance in developing, emerging and transitional economies. Companies from developing economies with weak financial transparency and governance will find it difficult to raise capital and attract foreign investors. We investigate the challenges and evaluate the progress of corporate governance in Egypt. (...) Using historical, empirical and interview data, we review the development of stock markets and accounting and financial reporting standards. We analyse the structure of capital markets, major players in the economy, the privatisation policy, board structure and the cultural and legal environment of corporate governance. We review initiatives and impediments for improving corporate governance, including the establishment of the Egyptian Institute of Directors. The implications of this study are important for Egypt, developing countries and global investors seeking international diversification. (shrink)
O artigo se apóia na filosofia da história da Walter Benjamin para denunciar a barbárie que se aloja na base da sociedade ocidental e promove a exclusão e o esquecimento das vítimas. Indica o papel político da memória na construção da democracia e no resgate da dignidade humana, reconhecida a partir da alteridade evidenciada no sofrimento, seguindo mais de perto a experiência das ditaduras latinoamericanas, em especial, a da ditadura militar brasileira. PALAVRAS-CHAVE – Justiça das vítimas. Memória política. História e (...) narração. Dignidade da pessoa humana. Ditadura Militar. Walter Benjamin. (shrink)
This essay is dedicated to discuss the elements contained in the concepts of illness and disease proposed by Dr. Arthur Kleinman ; ); specifically in Chapter II of his book "The illness narratives: surfering, healing and the human condition. In this work Kleinman will detail the phenomenon of disease and its afflictions with consequences on the psychological and social reactions. That is, the disease having an effect on the illness. The key question that this essay proposes is to think of (...) a reversal, consider whether illness alters disease? My proposal is to enter this path through the emotional and homeostatic reactions. (shrink)
Douglas Hofstadter shows in his hybrid of fiction and mathematical introduction Gödel, Escher, Bach—An Eternal Golden Braid , how the paradoxes inherent in Gödel’s theorem .), Escher’s complex drawings and Bach’s compositional techniques are isomorphic across disciplines. From Latin in venire, to come upon something, the word invention already suggests an element of accident: finding something that is already there. This paper shows how Hofstadter’s discussions and fictionalisations of Bach’s two-part and three-part inventions, illuminate complex yet simple processes in aesthetic (...) work: coming upon, stumbling over, and ultimately writing stories out of one’s ideas and imagination. Looking at the book’s fragmented patterns via Derrida’s inventions of the ‘other’ the paper argues that the relation between imagination and inventiveness in Hofstadter is mediated by propositions on incompleteness and their paradoxical relation to ‘whole’ fragments. (shrink)
This article presents a translation of the prologue of the work “Al-Sifa’” written by Ibn Sina (980-1037.C.) and argues elements on the question of the soul and the intellect. KEY WORDS – Ibn Sina. Avicenna. Arabic Philosophy. Soul. Intellect.