The importance of corporate governance in ensuring reliable financial reporting is examined in this article, and the roles of individuals involved in the governance process are examined from the perspective of ensuring the common good. Initially, adopting the positivist tradition that dominates the academic literature in accounting, the relations between financial reporting quality and the activities of senior management, the board of directors and its audit committee, and external auditors are examined. Unlike much of the academic literature, this article also (...) adopts a normative perspective and offers suggestions as to the proper roles of these parties. Finally, suggestions for future research are offered. (shrink)

The unifying idea of Gramsci's famous Prison Notebooks is the concept of hegemony. In his study of these fragmentary writings, now published in paperback for the first time, Dr Femia elucidates the precise character of this concept, explores its basic philosophical assumptions, and sets out its implications for Gramsci's explanation of social stability and his vision of the revolutionary process. A number of prevalent and often contradictory myths are demolished, and, moreover, certain neglected aspects of his thought are stressed, including (...) the predominant role he attributed to economic factors, the importance he gave to 'contradictory consciousness', and the close connection between his political thinking and his fundamental philosophical premises. The author concludes by critically examining Gramsci's novel solutions to three long-standing problems for Marxist theory: why has the Western working class not carried out its revolutionary mission; what is the appropriate strategy for a Marxist party working within an advanced capitalist framework; and what are the reasons behind the failure of existing socialist states in their task of liberation. (shrink)

The umbrella-term ‘executive functions’ includes various domain-general, goal-directed cognitive abilities responsible for behavioral self-regulation. The influential unity and diversity model of EF posits the existence of three correlated yet separable executive domains: inhibition, shifting and updating. These domains may be influenced by factors such as socioeconomic status and culture, possibly due to the way EF tasks are devised and to biased choice of stimuli, focusing on first-world testees. Here, we propose a FREE test battery that includes two open-access tasks for (...) each of the three abovementioned executive domains to allow latent variables to be obtained. The tasks were selected from those that have been shown to be representative of each domain, that are not copyrighted and do not require special hardware/software to be administered. These tasks were adapted for use in populations with varying SES/schooling levels by simplifying tasks/instructions and using easily recognized stimuli such as pictures. Items are answered verbally and tasks are self-paced to minimize interference from individual differences in psychomotor and perceptual speed, to better isolate executive from other cognitive abilities. We tested these tasks on 146 early adolescents of both sexes and varying SES, because this is the age group in which the executive domains of interest become distinguishable and in order to confirm that SES effects were minimized. Performance was determined by Rate Correct Scores, which consider speed-accuracy trade-offs. Scores were sensitive to the expected improvement in performance with age and rarely/inconsistently affected by sex and SES, as expected, with no floor or ceiling effects, or skewed distribution, thus suggesting their adequacy for diverse populations in these respects. Using structural equation modeling, evidence based on internal structure was obtained by replicating the three correlated-factor solution proposed by the authors of the model. We conclude that the FREE test battery, which is open access and described in detail, holds promise as a tool for research that can be adapted for a wide range of populations, as well as altered and/or complemented in coming studies. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Feminist Studies 44, no. 2. © 2018 by Feminist Studies, Inc. 333 Michelle V. Rowley, Elora Halim Chowdhury, and Isis Nusair Refusing to Account: Toward a Pedagogy of Tectonic Instability The increasing commoditization of knowledge and corporatization of the academy have led to a drastic restructuring of higher education, and in particular, of public institutions of learning. There is a striking similarity to the strategies enacted across institutions, each (...) governed by modes of efficiency and profitability. These moves have included a preference for larger classes, curriculum decisions that are governed by seats rather than pedagogical possibilities, an expansion of online offerings, tuition increases, and ramped-up bureaucratization, with the latter being accompanied by fewer faculty hires, a greater dependence on contingent faculty, and a swell in the ranks of senior administrative staff. This restructuring has held very specific consequences for women ’s studies programs. While larger classes are not inherently at odds with a student-centered feminist pedagogy, they do require adjustments in order to achieve similar results with our students, and they do exact greater physical and emotional labor from us as instructors. These restructuring strategies have also positioned the field in a Catch22 in that a number of issues that we have lobbied to have valued within the academy have now come into the university’s line of vision only to be redeployed as part of the university’s public relations branding agenda. There are numerous examples if we would but look: campuses that are spotted with banners portraying faculty and students of color —a visual map to the institution’s “embrace of diversity”; committees 334 Michelle V. Rowley, Elora Halim Chowdhury, and Isis Nusair that are convened to review the institution’s sexual harassment policy while simultaneously refusing the involvement of women’s studies academics in the process, for whom these are scholarly and intellectual areas of study; the introduction of multicultural general education curricula, where the study of “difference” amounts to a banal presence of one or more categories of “otherness” in syllabi. This list is not exhaustive but the similarity that threads through is the commodification and the PR-ization of issues that sit at the heart of the field of women’s studies. Such cooptation notwithstanding, in this economic climate of profit maximization, small, interdisciplinary programs and departments such as women’s studies, ethnic studies, and LGBT studies have become woefully vulnerable to mergers, downsizing, and elimination.1 Our own program, now defunct, attests to this growing reality.2 So what then is the story to be told for a program that no longer exists? As alumna of Clark University’s now defunct women’s studies doctoral program, we consider the ways in which Clark, under the guidance of Cynthia Enloe, worked to move the field toward a more transnational bent. While we begin with an engagement with Clark’s specific institutional vulnerabilities, we use Clark’s commitment to a transnational praxis as our comparative point of departure to note the ways in which the importance and acuity of a transnational feminist critique have seeped away from the field. At various points in the article, we discuss how our individual trajectories emerged out of a transnational feminist sensibility. We interrogate the ways that the dominant logics of the field continue to be complicit with the very inequities and modes of representation critiqued within transnational feminist discourses. We point to the role that our scholarly pursuits play in an ongoing effort to hold the field accountable to a transnational feminist critique. Finally, 1. See Miranda Joseph, Debt to Society: Accounting for Life under Capitalism (Minneapolis, MN: University of Minnesota Press, 2014); and Chandra Talpade Mohanty, “Privatized Citizens, Corporate Academies, and Feminist Projects,” in Feminism without Borders: Decolonizing Theory, Practicing Solidarity (Durham, NC: Duke University Press, 2003). 2. The doctoral program at Clark began in 1992 and closed in 2008, graduating twenty-six PhDs and training many more who have gone on to make significant contributions at NGOs among other locations. For example, Parissara Liewkeat and Barbara Schulman have held positions with the International Labor Organization and Amnesty International, respectively. Michelle V. Rowley, Elora Halim Chowdhury, and Isis Nusair 335 we look back at our own training... (shrink)

Revisionists such as Quentin Skinner, J. G. A. Pocock, and John Dunn argue that in order to understand an historical text, one must recover the particularity of intended meaning. According to this view, in the sphere of political/ social reality, thought has no universal truth, no independence of its context, no significance for the present, and no meaning beyond the author's intentions. Although this is a variant of classic historicism, it goes far beyond the latter. A study of Gramsci's historicism (...) shows that only the first of the above claims is entailed by historicism or justifiable in its own terms. The revisionist program would prevent us from understanding our own political ideas as they are founded upon our philosophical traditions. (shrink)

"Humanae Vitae" rightfully insists on a total vision of human life, conjugal love, and responsible parenthood in a specifically human dimension for transcending the merely physiological.

Although Pareto is considered a 'founding father' of both sociology and mathematical economics, his contribution to political theory has been largely neglected. This new book fills this gap by offering a critical examination of Pareto's significance for political theory." "Joseph V. Femia builds a case for Pareto's importance as a thinker who reflected on the most fundamental issues of political discourse: individualism vs. holism; science vs. hermeneutics; laissez faire vs. social engineering; and value relativism vs. moral absolutism. In all (...) these debates, Pareto offered provocative insights." "This text will be of interest to students and scholars of Political Philosophy, Sociology and History."--Jacket. (shrink)

Whether or not Marxism leads straight to authoritarianism and the destruction of individual liberty is a question which has long exercised both theorists and politicians. This paper deals with a narrower, though related issue: Is Marxism actually reconcilable with radical democracy, the type of democracy advocated by those, including Marxists, who berate the iniquities and hypocrisy of parliamentary liberalism? The answer, according to my paper, is no. The Marxist tradition contains four characteristic features which tend to contradict the participatory procedures (...) most Marxists profess to desire. These features are: (1) the view of Marxism as a science, yielding objective solutions to social and political dilemmas; (2) the messianic aspiration for a society of perfect unity; (3) the belief that human rights are not independent moral norms but so much bourgeois ?ideological nonsense? (Marx), expressing the antagonistic relationships of the capitalist regime; and (4) hostility to the market mechanism, which results in a preference for a totally planned economy. Marxism, unless revised beyond recognition, would seem, paradoxically, to be more congruous with the élitist, constricted type of democracy we have in the West than with the more egalitarian mode of decision?making defended in the writings of Marx himself. (shrink)

A reductive reading of Humanae vitae seeks to limit its appeal to a ban on contraception. In truth, however, it offers a vision of human sexuality and conjugal love with broad and enduring relevance. In setting forth the intrinsic complementarity and irreducibility of the unitive and procreative dimensions of the conjugal act, Paul VI has given us a hermeneutical key for assessing many contemporary ethical dilemmas in human reproductive medicine. From this perspective, this article seeks to apply the logic of (...) Humanae vitae to several real-life scenarios confronted by medical practitioners, educators, and ethicists working in the field of fertility and reproductive health. These include a consideration of the ethics of prescribing hormonal contraceptives, the possibilities of investigating male infertility, issues of cooperation in counseling and assisting conception in same-sex relationships, the ethics pertaining to assisted reproductive technology, the contested case of prenatal adoption, and the application of double-effect reasoning. On the occasion of the fiftieth anniversary of the promulgation of Pope Paul VI's encyclical Humanae vitae, this article seeks to defend its enduring relevance to modern-day society, through application of its reasoning to contemporary dilemmas in reproductive medicine. It considers real cases of the ethics of prescribing hormonal contraceptives, of investigating male infertility, of cooperating in counseling and assisting conception in same-sex relationships, of ART, of prenatal adoption, and the application of double-effect reasoning. (shrink)

In this lively and provocative book, the author provides the first systematic and detailed analysis of the anti-democratic tradition in Western thought. His approach is both thematic and historical. The author highlights the fatalism and pessimism of anti-democratic thinkers and argues that they fail to understand the adaptability of democracy and its ability to co-exist with traditional and elitist values. At the same time, the author also acknowledges that some of the predictions and observations of anti-Democratic thinkers have been confirmed (...) by history. (shrink)

This work attempts to guide the reader through a maze of interpretations of Machiavelli's political opinions. The author demonstrates that Machiavelli was an anti-metaphysical empiricist who sought to free political thought from all theological preconceptions or residues by challenging the assumption that there exists some unifying pattern that prescibes their proper behaviour to all animate creatures.

Imagery has played an important, albeit controversial, role in the study of memory psychophysics. In this commentary we critically examine the available data bearing on whether pictorial based depictions of remembered perceptual events are activated and scanned in each of a number of different psychophysical tasks.

Identity, Morality, and Threat offers a critical examination of the social psychological processes that generate outgroup devaluation and ingroup glorification as the source of conflict. Daniel Rothbart and Karyna Korostelina bring together essays analyzing the causal relationship between escalating violence and opposing images of the Self and Other.

Private sector engagement (PSE) is increasingly acknowledged in both literature and practice as a necessary mechanism to sustainably address development challenges. Despite increased practitioner and academic interest in these partnerships, there have been negligible attempts to systematically investigate cross-sector partnerships to distill best practices from the multiple environments in which they are employed. This manuscript presents a robust review of the social science and business literatures on cross-sector partnerships, yielding an interdisciplinary, evidence-based framework detailing archetypes of three prominent partnership characteristics (...) of purpose, context, and relationship enablers. This work integrates a wide range of best practices and values pertinent to businesses and society, enabling researchers, practitioners, and partnership managers to characterize and evaluate partnerships systematically. The introduced framework also enables partners to situate and evaluate their partnership activities to optimize outcomes for each partner and impact on the challenge at hand. (shrink)

Summary This paper reports on the perspectives of elite athletes on anti-doping work in general and on the whereabouts system in particular, and uses a figurational perspective to explore the unintended consequences of the planned introduction of the whereabouts system. A cross-sectional survey of all the athletes in the Norwegian registered testing pool was carried out in 2006, using a structured questionnaire. Overall, 70.6% of the athletes agreed that doping was a problem in elite sport in general, but paradoxically only (...) 17.5% agreed that doping was a problem in their own sport. However, more than four in ten of the athletes agreed that the whereabouts information system made a contribution to a “cleaner” sport. Some athletes thought the system was unfair. The whereabouts information system had, despite all good intentions, outcomes other than those planned and intended by the WADA. Thus, athletes’ views might fruitfully be integrated with other perspectives when anti-doping work is developed further. (shrink)

With the advance of biomedicine, certain individuals and groups are vulnerable because of their incapacities to defend themselves. The International Bioethics Committee as a UNESCO working group has for the last several years dedicated to deepen this principle of human vulnerability and personal integrity. This book serves to supplement this effort with a religious perspective given a great number of the world's population is affiliated with some religious traditions. While there is diversity within each of these traditions, all of them (...) carry in them the mission to protect the weak, the underprivileged, and the poor. Thus, here presented is a collection of papers written by bioethics experts from six major world religions-Buddhism, Christianity, Confucianism, Hinduism, Islam, and Judaism-who were gathered to discuss the meaning and implications of the principle of vulnerability in their respective traditions. (shrink)

False belief tasks have enjoyed a monopoly in the research on children’s development of a theory of mind. They have been granted this status because they promise to deliver an unambiguous assessment of children’s understanding of the representational nature of mental states. Their poor cousins, true belief tasks, have been relegated to occasional service as control tasks. That this is their only role has been due to the universal assumption that correct answers on true belief tasks are inherently ambiguous regarding (...) the level of the child’s understanding of mental states. It has also been due to the universal assumption that nothing in the child’s developing theory of mind would lead to systematically incorrect answers on true belief tasks. We review new findings that 4- and 5-year-olds do err, systematically and profoundly, on the true belief versions of all the extant belief tasks. This reveals an intermediate level of understanding in the development of children’s theory of mind. Researchers have been unaware of this intermediate level because it produces correct answers in false belief tasks. A simple two-task battery—one true belief task and one false belief task—is sufficient to remove the ambiguity from each task. The new findings show that children do not acquire an understanding of beliefs, and hence a representational theory of mind, until after 6 years of age, or 2 years later than most developmental psychologists have concluded. This raises the question of how to interpret other new findings that infants are able to pass false belief tasks. We review these new infant studies, as well as recent studies on chimpanzees, in light of older children’s failure on true belief tasks, and end with some speculation about how all of these new findings might be reconciled. (shrink)

The concept of free will is fraught with controversy, as readers of this volume likely know. Philosophers disagree about what free will is, whether we have it, what mitigates or destroys it, and what it's good for. Indeed, philosophers even disagree about how to fix the referent of the term 'free will' for purposes of describing and exploring these disagreements. What one person considers a reasonably neutral working definition of 'free will' is often considered question-begging or otherwise misguided by another. (...) Such disputes make it difficult to summarize the problem of free will, roughly the debate over the nature and existence of free will, in a clear and uncontentious way. In generic terms, however, the two basic solutions to the problem of free will are free-willism, the view that we have free will, and free-will denialism, i.e. the view that we do not have free will. As stated here, neither denialism nor free-willism constitutes a complete solution to the problem of free will; to be complete, a proposed solution must also tell us a convincing story about what free will is and that, as it turns out, is a very difficult task indeed. One historically popular way of approaching the problem of free will is to ask about the relationship between free will and determinism: "Does free will stand in relation R to determinism: yes or no?" This is just a template for a question, of course. To transform this template-question into a substantive question with a clear meaning, we need to flesh out the template's free-will relatum, its determinism relatum, and give a precise value to relation R. There is, however, no uncontroversial way to do this. In addition to the standard difficulties raised by fixing the referent of 'free will', philosophers hold radically different views about what is-or should be-meant by 'determinism', Shabo ), and they identify relations which are as substantively different as correlation and causation when characterizing relation R. In practical terms, then, it may be best to think of the problem of determinism as a loose collection of disagreements about how to best spell out and answer the template-question, and how asking and answering such questions would help us to solve the problem of free will. (shrink)

Objective Although patients exercise greater autonomy than in the past, and shared decision making is promoted as the preferred model for doctor-patient engagement, tensions still exist in clinical practice about the primary locus of decision-making authority for complex, scarce, and resource-intensive medical therapies: patients and their surrogates, or physicians. We assessed physicians’ attitudes toward decisional authority for adult venoarterial extracorporeal membrane oxygenation (VA-ECMO), hypothesizing they would favor a medical locus. Design, Setting, Participants A survey of resident/fellow physicians and internal medicine (...) attendings at an academic medical center, May to August 2013. Measurements We used a 24-item, internet-based survey assessing physician-respondents’ demographic characteristics, knowledge, and attitudes regarding decisional authority for adult VA-ECMO. Qualitative narratives were also collected. Main Results A total of 179 physicians completed the survey (15 percent response rate); 48 percent attendings and 52 percent residents/ fellows. Only 32 percent of the respondents indicated that a surrogate’s consent should be required to discontinue VA-ECMO; 56 percent felt that physicians should have the right to discontinue VA-ECMO over a surrogate’s objection. Those who self-reported as “knowledgeable” about VA-ECMO, compared to those who did not, more frequently replied that there should not be presumed consent for VA-ECMO (47.6 percent versus 33.3 percent, p = 0.007), that physicians should have the right to discontinue VAECMO over a surrogate’s objection (76.2 percent versus 50 percent, p = 0.02) and that, given its cost, the use of VA-ECMO should be restricted (81.0 percent versus 54.4 percent, p = 0.005). Conclusions Surveyed physicians, especially those who self-reported as knowledgeable about VA-ECMO and/or were specialists in pulmonary/ critical care, favored a medical locus of decisional authority for VA-ECMO. VA-ECMO is complex, and the data may (1) reflect physicians’ hesitance to cede authority to presumably less knowledgeable patients and surrogates, (2) stem from a stewardship of resources perspective, and/or (3) point to practical efforts to avoid futility and utility disputes. Whether these results indicate a more widespread reversion to paternalism or a more circumscribed usurping of decisional authority occasioned by VA-ECMO necessitates further study. (shrink)

Theories of embodied cognition hypothesize interdependencies between psychological well-being and physical posture. The purpose of this study was to assess the feasibility of objectively measuring posture, and to explore the relationship between posture and affect and other patient centered outcomes in breast cancer survivors with persistent postsurgical pain over a 12-week course of therapeutic Qigong mind-body training. Twenty-one BCS with PPSP attended group Qigong training. Clinical outcomes were pain, fatigue, self-esteem, anxiety, depression, stress and exercise self-efficacy. Posture outcomes were vertical (...) spine and vertical head angles in the sagittal plane, measured with a 3D motion capture system in three conditions: eyes open, eyes open relaxed and eyes closed. Assessments were made before and after the Qigong training. The association between categorical variables was measured by Cramer’s V. In the EO condition, most participants who improved in fatigue and anxiety scales also had better vertical head values. For the EOR condition, a moderate correlation was observed between changes in vertical head angle and changes in fatigue scale. In the EC condition, most of the participants who improved in measures of fatigue also improved vertical head angle. Additionally, pain severity decreased while vertical spine angle improved. These preliminary findings support that emotion and other patient centered outcomes should be considered within an embodied framework, and that Qigong may be a promising intervention for addressing biopsychosocially complex interventions such as PPSP in BCSs. (shrink)

The expansion of livestock production throughout the world has led to increased demand for high protein animal feed. This expansion has created economic benefits for livestock farmers and other actors in the chain, but also resulted in environmental and social side effects. This study aims to identify a set of sustainability issues that cover the environmental, economic and social dimensions of soymeal and beef production chains. The method applied combines the results of multiple studies, including a literature review and stakeholder (...) surveys. Stakeholder surveys were conducted for three different interest groups and two geographical regions . Our results reveal that the selection of issues in most sustainability assessment studies is a relatively arbitrary decision, while the literature also states that identifying issues is an important step in a sustainability assessment. Defining sustainability issues from a whole chain perspective is important, as issues of sustainability emerge at various stages along the production chain, and are found to vary across stakeholders’ interests. Business stakeholders, for example, perceived economic issues to be more important, whereas the majority of consumer stakeholders and other stakeholders perceived social and environmental issues, respectively, to be more important. Different education levels, knowledge, and living patterns in various geographical regions can affect the stakeholders’ perceptions. The combination of a heterogeneous group of stakeholders and the consideration of multiple chain stages constitutes a useful approach to identify sustainability issues along food chains. (shrink)