Based on evidence from press articles covering 39 corporate fraud cases that went public during the period 1992-2005, the objective of this article is to examine the role of managers' behavior in the commitment of the fraud. This study integrates the fraud triangle (FT) and the theory of planned behavior (TPB) to gain a better understanding of fraud cases. The results of the analysis suggest that personality traits appear to be a major fraud-risk factor. The analysis was further validated through (...) a quantitative analysis of keywords which confirmed that keywords associated with the attitudes/rationalizations component of the integrated theory were predominately found in fraud firms as opposed to a sample of control firms. The results of the study suggest that auditors should evaluate the ethics of management through the components of the TPB: the assessment of attitude, subjective norms, perceived behavioral control and moral obligation. Therefore, it is potentially important that the professional standards that are related to fraud detection strengthen the emphasis on managers' behavior that may be associated with unethical behavior. (shrink)

Prior research has documented the continued existence of an expectation gap, defined as the divergence between the public’s and the profession’s conceptions of auditor’s duties, despite the auditing profession’s attempt to adopt standards and practices to close this gap. In this paper, we consider one potential explanation for the persistence of the expectation gap: the role of media bias in shaping public opinion and views. We analyze press articles covering 40 U.S. corporate fraud cases discovered between 1992 and 2011. We (...) compare the auditor’s duties, described by the auditing standards, with the description of the fraud cases as found in the press articles. We draw upon prior research to identify three sources of the expectation gap: deficient performance, deficient standards, and unreasonable expectations. The results of our analysis provide evidence that the performance gap can be reduced by strengthening auditor’s willingness and ability to apply existing auditing standards concerning fraud detection; the standards gap can be narrowed by improving existing auditing standards; and unreasonable expectations, however, involve elements beyond the profession’s sphere of control. As a result, the expectation gap is unlikely to disappear given the media’s tendency to bias, with an overemphasis of unreasonable expectations in their coverage of frauds and press articles tending to reinforce the view that the auditor should take more responsibility for detecting fraud, irrespective of whether this is feasible at a reasonable cost. In addition to the primary role of the press in perpetuating the expectation gap, a second reason for continuation of the expectation gap is that the rational auditor will have difficulty in assessing subjective components of fraudulent behavior. (shrink)

Ghost Image is made up of sixty-three short essays—meditations, memories, fantasies, and stories bordering on prose poems—and not a single image. Hervé Guibert’s brief, literary rumination on photography was written in response to Roland Barthes’s Camera Lucida, but its deeply personal contents go far beyond that canonical text. Some essays talk of Guibert’s parents and friends, some describe old family photographs and films, and spinning through them all are reflections on remembrance, narcissism, seduction, deception, death, and the phantom images that (...) have been missed. Both a memoir and an exploration of the artistic process, Ghost Image not only reveals Guibert’s particular experience as a gay artist captivated by the transience and physicality of his media and his life, but also his thoughts on the more technical aspects of his vocation. In one essay, Guibert searches through a cardboard box of family portraits for clues—answers, or even questions—about the lives of his parents and more distant relatives. Rifling through vacation snapshots and the autographed images of long-forgotten film stars, Guibert muses, “I don’t even recognize the faces, except occasionally that of an aunt or great-aunt, or the thin, fair face of my mother as a young girl.” In other essays, he explains how he composes his photographs, and how—in writing—he seeks to escape and correct the inherent limits of his technique, to preserve those images lost to his technical failings as a photographer. With strains of Jean Genet and recurring themes that speak to the work of contemporary artists across a range of media, Guibert’s Ghost Image is a beautifully written, melancholic ode to existence and art forms both fleeting and powerful—a unique memoir at the nexus of family, memory, desire, and photography. (shrink)

Eigenfeatures are created by the principal component approach (PCA) used on objects described by a low-level code (i.e., pixels, Gabor jets). We suggest that eigenfeatures act like the flexible features described by Schyns et al. They are particularly suited for face processing and give rise to class-specific effects such as the other-race effect. The PCA approach can be modified to accommodate top-down constraints.

Featuring more than one hundred of his photographs in every genre, this book celebrates Hervé's work as an artist, creating images that serve not simply as records but stand as works of a singular imagination.

Gleïzès, philosophe proche des Méditateurs et des dormeuses, avait écrit une épopée pionnière du mouvement végétarien se déroulant sur la Montagne noire dans le Sud-Ouest de la France. Ce livre en main, Louise Hervé et Clovis Maillet ont été à la rencontre des maraîchers et des végétarien·nes de la région en 2023, au lendemain d’une grande manifestation contre la construction de l’autoroute Toulouse-Castres. Leur cri de ralliement était : « Moins de bitume, plus de légumes ».

O presente artigo se propõe a relacionar as considerações de cunho psicanalítico e estético de Freud com a complementação de outros autores, levando-nos a capturar aspectos sobre a complexidade das reações humanas diante das representações artísticas. É por meio da complementação conceitual psicanalítica, estética e filosófica que realçaremos as determinações da capacidade de representação, assim como suas diferenciações; além disso, tentaremos descrever as dependências humanas e associar a aspectos artísticos e ver como este processo está ligado à satisfação. Uma possível (...) padronização da forma com que lidamos com nossa realidade, nos levando ao passo da criação e da utilização de objetos artísticos, como uma forma histórica de como a humanidade tem se satisfeito diante de seu cotidiano amparada à arte. (shrink)

The problem of measurement is often considered an inconsistency inside the quantum formalism. Many attempts to solve it have been made since the inception of quantum mechanics. The form of these attempts depends on the philosophical position that their authors endorse. I will review some of them and analyze their relevance. The phenomenon of decoherence is often presented as a solution lying inside the pure quantum formalism and not demanding any particular philosophical assumption. Nevertheless, a widely debated question is to (...) decide between two different interpretations. The first one is to consider that the decoherence process has the effect to actually project a superposed state into one of its classically interpretable component, hence doing the same job as the reduction postulate. For the second one, decoherence is only a way to show why no macroscopic superposed state can be observed, so explaining the classical appearance of the macroscopic world, while the quantum entanglement between the system, the apparatus and the environment never disappears. In this case, explaining why only one single definite outcome is observed remains to do. In this paper, I examine the arguments that have been given for and against both interpretations and defend a new position, the “Convivial Solipsism”, according to which the outcome that is observed is relative to the observer, different but in close parallel to the Everett’s interpretation and sharing also some similarities with Rovelli’s relational interpretation and Quantum Bayesianism. I also show how “Convivial Solipsism” can help getting a new standpoint about the EPR paradox providing a way out of the seemingly unavoidable non-locality of quantum mechanics. (shrink)

En se replongeant dans les archives d’un mouvement artistique oublié, qui se réunissait au Louvre pour méditer sur les révolutions à apporter à l’art (celui des Méditateurs et des Dormeuses) nous faisons retour sur plusieurs cas de performances mises en scène dans ce musée. Les artistes questionnent le conservatisme des institutions, proposent de les perturber et de faire de ces perturbations des œuvres d’art.

Examinant la pertinence des travaux d’Edgar Morin dans la gestion des organisations productives et, plus particulièrement pour l’accroissement de l’efficacité collective, cet article propose des outils de réflexion opérationnels aux responsables d’organisations, s’appuyant sur six notions de la pensée complexe exposée dans La Méthode : les principes hologrammatique, d’auto-organisation, de la variété requise, de co-évolution, dialogique et de récursivité.Examining the relevance of the work of Edgar Morin in the management of productive organizations, and in particular for increasing collective efficacy, this (...) article proposes tools for reflection operational managers of organizations, based on six concepts complex thinking outlined in Method: hologrammatic principles, self-organization, requisite variety, co-evolution, dialogic and recursion. (shrink)

A large number of physicists now admit that quantum mechanics is a non-local theory. The EPR argument and the many experiments showing the violation of Bell’s inequalities seem to have confirmed convincingly that quantum mechanics cannot be local. Nevertheless, this conclusion can only be drawn inside a standard realist framework assuming an ontic interpretation of the wave function and viewing the collapse of the wave function as a real change of the physical state of the system. We show that this (...) standpoint is not mandatory and that if the collapse is not considered an actual physical change it is possible to recover locality. (shrink)

A large number of physicists now admit that quantum mechanics is a non-local theory. The EPR argument and the many experiments showing the violation of Bell’s inequalities seem to have confirmed convincingly that quantum mechanics cannot be local. Nevertheless, this conclusion can only be drawn inside a standard realist framework assuming an ontic interpretation of the wave function and viewing the collapse of the wave function as a real change of the physical state of the system. We show that this (...) standpoint is not mandatory and that if the collapse is not considered an actual physical change it is possible to recover locality. (shrink)

A large number of physicists now admit that quantum mechanics is a non-local theory. The EPR argument and the many experiments showing the violation of Bell’s inequalities seem to have confirmed convincingly that quantum mechanics cannot be local. Nevertheless, this conclusion can only be drawn inside a standard realist framework assuming an ontic interpretation of the wave function and viewing the collapse of the wave function as a real change of the physical state of the system. We show that this (...) standpoint is not mandatory and that if the collapse is not considered an actual physical change it is possible to recover locality. (shrink)

The moral philosophy of Levinas offers a stark prospectus of impossibility for corporate ethics. It differs from most traditional ethical theories in that, for Levinas, the ethical develops in a personal meeting of one with the Other, rather than residing in some internal deliberation of the moral subject. Levinasian ethics emphasises an infinite personal responsibility arising for each of us in the face of the Other and in the presence of the Third. It stresses the imperious demand we experience to (...) be open to, prepared for and impassioned with that which we may not know, or recognise, about ourselves or about the Other. Such a demand transcends our intellectual and/or rational potential; it involves us in a carnal and somatic bodily experience of otherness. If we are to speak of Levinasian ethics in a business context, it cannot be a matter of corporate ethics but only a matter of individual managerial ethics. What such an ethics would be like is yet to be outlined. This paper proposes a series of questions and suggestions that will explicate some key terms of a practice organised around a Levinasian vocabulary of otherness, responsibility, proximity, diachrony and justice. (shrink)

A large number of physicists now admit that quantum mechanics is a non-local theory. The EPR argument and the many experiments showing the violation of Bell’s inequalities seem to have confirmed convincingly that quantum mechanics cannot be local. Nevertheless, this conclusion can only be drawn inside a standard realist framework assuming an ontic interpretation of the wave function and viewing the collapse of the wave function as a real change of the physical state of the system. We show that this (...) standpoint is not mandatory and that if the collapse is not considered an actual physical change it is possible to recover locality. (shrink)

Means–ends decoupling, the institutionally induced implementation of ineffective practices, has become increasingly common. Extant theory suggests that means–ends decoupling has real consequences, which makes it unstable and difficult for organizations to sustain. Yet little is known of how, and with what outcomes, firms organize such means–ends decoupling. We examine organizing via multiple qualitative and longitudinal case studies of how Swedish fast fashion retailers implement and manage the collection of used garments. We find that firms combine two organizational arrangements: structural and (...) temporal core–compartment separations, which mitigate consequences of means–ends decoupling by obscuring and justifying efficiency gaps. Thereby we provide a theoretical explanation for how means–ends decoupling can persist over time. (shrink)

This article aims to establish that literature is an ideal laboratory for undertaking some phenomenological experimentations, even when not explicitly intended by the author. By considering three works that all tell the story of one man gone far away from his country and isolated in a mysterious, fascinating and closed place, we propose to study the complex relations that weave between space and time and between landscape and consciousness, and to deduce from it their phenomenological impact. We attempt to show (...) that space localization and organisation influence and even modify the behaviour and the personality of humans, and induce a new relation to temporality: the mountain arouses boredom, the desert prepares the expectation and the shore brings the facing of one’s fate. (shrink)

The practice and development of modern medicine requires large amounts of data, particularly in the domain of cancer. The future of personalized medicine lies neither with “genomic medicine” nor with “precision medicine”, but with “data medicine”. The establishment of this DM has required far-reaching changes, to establish four essential elements connecting patients and doctors: biobanks, databases, bioinformatic platforms and genomic platforms. The “transformation” of scientific research areas, such as genetics, bioinformatics and biostatistics, into clinical specialties has generated a new vision (...) of care. Molecular tumor boards are one response to these changes and are now providing better access to next-generation sequencing and new cancer treatments to patients with inoperable or metastatic cancers, and those for whom the usual treatment has failed. However, MTB face a crucial ethical challenge: maintaining and improving the trust of patients, clinicians, researchers and industry in academic medical centers supported by private or public funding rather than providing genetic data directly to private companies. We believe that, in this era of DM, appropriate modern digital communication networks will be required to maintain this trust and to improve the organization and effectiveness of the system. There is, therefore, a need to reconsider the form and content of informed consent documents at all academic medical centers and to introduce dynamic and electronic informed consent. (shrink)

Trust is a key ingredient of business activities. Scams are spectacular betrayals of trust. When the victim is a powerful organization that does not look vulnerable at first sight, we can suspect that this organization has developed an excessive trust, or over-trust. In this article, we take over-trust as the result of the intentional production of gullibility by the scammer. The analysis of a historically famous scam case, the Elf “Great Sniffer Hoax,” suggests that the victim is made gullible by (...) the scammer through a range of seduction and protection maneuvers that prevent the victim from developing doubts and suspicions. An integrated framework of the production of gullibility in organizations is proposed in order to further our understanding of over-trust. We discuss how these insights might be extended, beyond the case of scams, to more ordinary contexts of business activities. (shrink)

BackgroundAt the start of 2021, oncologists lacked the necessary scientific knowledge to adapt their clinical practices optimally when faced with cancer patients refusing or reluctant to be vaccinated against COVID-19, despite the marked vulnerability of these patients to severe, and even fatal forms of this new viral infectious disease. Oncologists at Foch Hospital were confronted with this phenomenon, which was observed worldwide, in both the general population and the population of cancer patients.MethodsBetween April and November 2021, the Ethics and Oncology (...) Departments of Foch Hospital decided to investigate this subject, through an empirical and interdisciplinary study in bioethics. Our scientific objective was to try to identify and resolve the principal bio-ethical issues, with a view to improving clinical practices in oncology during future major pandemics of this kind, from a highly specific bio-ethical standpoint. We used a mainly qualitative methodological approach based on questionnaires and interviews.ResultsIn April 2021, 29 cancer patients refused or were reluctant to be vaccinated. Seventeen of these patients said that making vaccination mandatory would have helped them to accept vaccination. In October 2021, only 10 cancer patients continued to maintain their refusal. One of the main reasons for the decrease in refusals was probably the introduction of the “pass sanitaire” in July 2021, which rendered vaccination indispensable for many activities. However, even this was not sufficient to convince these 10 cancer patients.ConclusionWe identified a key bio-ethical issue, which we then tried to resolve: vaccination policy. We characterized a major tension between “the recommendation of anti-COVID-19 vaccination” and “free will”, and the duty to “protect each other”. Mandatory vaccination, at least in France, could resolve this tension, with positive effects on quality of life, or survival, in cancer patients initially refusing or reluctant to be vaccinated, but only if collective and individual scales are clearly distinguished. (shrink)

Ce dossier porte sur une thématique qui n’a pas encore été abordée centralement dans la revue et qui l’est de manière dispersée en sociologie politique autour de problématiques distinctes que l’on se propose ici de rapprocher. Partant d’une conception large de la notion de démocratie comme se rapportant à un ensemble d’activités fondées simultanément sur la souveraineté populaire et l’État de droit et spécifiquement dédiées au gouvernement de la société, deux dimensions doivent être soulignées. D’une part, ces activités se déploient (...) dans des institutions particulières, soit des organes de l’État (parlement, gouvernement, tribunaux) dans lesquels s’exerce un pouvoir de décision susceptible d’orienter l’action publique menée dans l’ensemble de la société. D’autre part, elles s’inscrivent dans une compétition réglée, dont l’enjeu est précisément la conquête des pouvoirs d’État que détiennent ces autorités politiques. Comme tel, l’espace politique démocratique manifeste une ambivalence... (shrink)

À partir d’une étude de cas portant sur le « scandale des fiches », qui mit en cause les pratiques de surveillance de la police politique suisse, nous montrons que, contrairement à ce qu’affirment nombre de travaux, l’ampleur du scandale ne peut-être déduite de celle de l’indignation pas plus que cette dernière ne peut être rapportée à la gravité supposée de transgressions. Un scandale n’émerge que si des acteurs, à partir de leur évaluation de la situation et de leurs perceptions (...) du possible, s’autorisent à exprimer publiquement une indignation, qu’elle soit feinte ou sincère, et parviennent à imposer une qualification déviante des pratiques concernées entraînant des mobilisations dans plusieurs espaces sociaux. En déplaçant la focale sur la dynamique émergente de mobilisations multisectorielles, nous plaidons pour une approche relationnelle et processuelle de la dimension émotionnelle du scandale, inséparable de sa dimension cognitive. (shrink)

Through a close analysis of various moments within two hours of video-taped interaction, we investigate properties of the setting that the participants cannot ignore even as they transform them in various ways. These properties are not under local control. What is under control is revealed in the participants' “play” with the properties, including dangerous, “deep” play. In this process, some properties of the participants are rarely mentioned (e.g., that the laboring woman is an MD), others are repeatedly emphasized (e.g. the (...) strength of contractions). And others appear in ways that have not been dealt with adequately in current theoretical frameworks. To deal with life-threatening lies, and jokes about lies, we must move away from theories of hegemonic particularity that rely on a habitus. Rather we must acknowledge the practical understandings revealed in the collective submergence of that which may be actively noted as potentially relevant and then set aside so that other tasks can be foregrounded and achieved. (shrink)

La médecine personnalisée expérimente dans le cadre du cancer, ou thérapies ciblées, ou encore médecine prédictive, voire médecine de précision. toutes ces appellations sous-entendent un domaine qui s'ébauche tant au niveau de la recherche qu'à celui de la clinique. Ce domaine se constitue de pratiques, de normes qui s'élaborent et de règles qui établissent de véritables limites. Ce volume présente ce que les disciplines du droit, de la biologie, de la médecine et de la philosophie ont à dire conjointement sur (...) ce nouvel objet qui déjà intéresse au-delà du cancer toutes les maladies chroniques. Ce volume rassemble ainsi les réflexions de tous les pionniers de ce domaine sous la coordination de Michèle Jean-Stanton du Centre de Recherche de Droit Public (CRDP) de l'Université de Montréal et de Christian Hervé de l'Université Sorbonne Paris Cité. Leurs expressions, ainsi exposées à la suite d'un séminaire qu'ils ont tous suivi consciencieusement, affirment ainsi une certaine idée, une éthique même de ces nouvelles pratiques non encore totalement réglementées. (shrink)

Hervé Barreau | : Dans la Leçon inaugurale au Collège de France et dans un article de 1942 que Lavelle écrivit sur la pensée religieuse d’Henri Bergson, nous trouvons des témoignages frappants sur l’héritage spirituel que Lavelle reçut de Bergson : d’abord, un encouragement à rompre avec le positivisme et le kantisme ; ensuite, une doctrine du réalisme spirituel que Lavelle interpréta comme une théorie de la participation ; et enfin, une valorisation du passé où Lavelle vit « l’avenir de (...) l’avenir » et le lieu jamais immuable de la constitution de la personne. | : In his Inaugural Lecture at the Collège de France and in an article on Henri Bergson’s religious thought (1942), published shortly after Bergson’s death, one finds striking testimonies of the spiritual inheritance Lavelle received from Bergson : first an encouragement to break with positivism and Kantianism ; second, a doctrine of spiritual realism which Lavelle interpreted as a theory of participation ; and finally, an enhancement of the past wherein Lavelle saw “the future of the future” and the never immutable place for the constitution of the person. (shrink)

This article aims to establish that literature is an ideal laboratory for undertaking some phenomenological experimentations, even when not explicitly intended by the author. By considering three works (Der Zauberberg by Thomas Mann, Il deserto dei Tartari by Dino Buzzati and Le rivage des Syrtes by Julien Gracq) that all tell the story of one man gone far away from his country and isolated in a mysterious, fascinating and closed place, we propose to study the complex relations that weave between (...) space and time and between landscape and consciousness, and to deduce from it their phenomenological impact. We attempt to show that space localization and organisation influence and even modify the behaviour and the personality of humans, and induce a new relation to temporality: the mountain arouses boredom, the desert prepares the expectation and the shore brings the facing of one’s fate. (shrink)

Tribe and State: The Dynamics of International Politics and the Reign of Zimri-Lim. By Adam E. Miglio. Gorgias Studies in the Ancient Near East, vol. 8. Piscataway: Gorgias Press, 2014. Pp. xvi + 271, maps. $95.

BackgroundImplementing responsible conduct of research and monitoring bad practices requires time and tact. In France, it was in 2015 that the wishes of those in charge of research proposed the appointment of research integrity officers (RIOs) in all universities, national higher education schools, and research institutions. Our objectives were to search for information to describe the RI development and to analyze the RIOs’ profiles.MethodsThe OFIS (Office Français de l’Intégrité Scientifique) website lists all public research institutions and universities (RIUs) and their (...) designated RIOs. During the period between 6 and 14 October 2018, and on 2 May 2019 (updating), we entered two keywords (“plagiat” and “intégrité”) into the search engines on the RIU homepages and retrieved the relevant information (including “research” and “scientific” integrity when “intégrité” was entered). We consulted the governance and downloaded the organigram to determine whether the RIO positions and names were mentioned. We searched for the domains of expertise, sex, and age of the RIOs from their CVs (institutional websites), LinkedIn profiles, and various Google links.ResultsThe OFIS website lists 142 RIUs. Searching for the keyword “plagiarism” retrieved 25 RIUs; however, the web information was minimal, and consisted entirely of charters, interviews, and rare training modules. The keyword “integrity” turned up 23 RIUs. Nonetheless, there was little information available beyond notices for seminars, events, and a few training modules. Of the total 142 RIUs, 66.2% (n = 94) had named 96 RIOs. Furthermore, 29.2% RIOs (n = 28) were female and 70.8% (n = 68) were male; 38 RIOs were retired (> 65 years old) 58 were active (< 65 years old), and had a RIO function added to their usual laboratory activities.ConclusionThere is a lack of information about RI on the websites of French universities and research organizations, which may reflect a lack of information and commitment in the institutions themselves. (shrink)

À partir d’une étude de cas portant sur le « scandale des fiches », qui mit en cause les pratiques de surveillance de la police politique suisse, nous montrons que, contrairement à ce qu’affirment nombre de travaux, l’ampleur du scandale ne peut-être déduite de celle de l’indignation pas plus que cette dernière ne peut être rapportée à la gravité supposée de transgressions. Un scandale n’émerge que si des acteurs, à partir de leur évaluation de la situation et de leurs perceptions (...) du possible, s’autorisent à exprimer publiquement une indignation, qu’elle soit feinte ou sincère, et parviennent à imposer une qualification déviante des pratiques concernées entraînant des mobilisations dans plusieurs espaces sociaux. En déplaçant la focale sur la dynamique émergente de mobilisations multisectorielles, nous plaidons pour une approche relationnelle et processuelle de la dimension émotionnelle du scandale, inséparable de sa dimension cognitive. (shrink)

Qu’est-ce que l’art? Qu’est-ce que le beau selon la philosophie de Hegel? La définition cherchée ne peut être donnée de suite, elle sera le résultat d’un processus. Pour aller vers cette définition il faut donc commencer ce processus de définition. Le point de départ ne peut tenir qu’à l’usage des mots ici et maintenant. La philosophie ne peut faire que cela. Le commencement du raisonnement visant à définir commence au sens du mot pris aujourd’hui et qui se donne dans un (...) usage. Cet usage ne... (shrink)

Este artículo analiza las proyecciones demográficas y las mutaciones del medio ambiente, presentando una visión de los retos que se derivan de las instituciones. Se examinan a través del prisma de la sostenibilidad de nuestra forma de desarrollo, el proceso de envejecimiento, la movilidad de la población y las mutaciones demo-espaciales, la renovación de los recursos hídricos y la silvicultura, la seguridad alimentaria y el patrimonio de la biodiversidad….