This study examines Australian tax agents' perceptions of the ethical environment in which they practice, within the context of an income tax system based on self-assessment principles. The research identifies and ranks an inventory of ethical issues in terms of perceived frequency of occurrence and importance to Western Australian tax agents. In addition, the extent and influence of ethical concerns in the profession are evaluated.The study has determined that the most frequently cited ethical issue is the failure to make reasonable (...) enquiries where information or documentation provided by a client appears to be inaccurate or incomplete. The most important ethical problem is a failure to ensure confidentiality with regard to privileged client information. When the frequency of occurrence and importance means are compared, inadequate technical competence, failure to make reasonable enquiries/conduct research, continuing to act for a client where there is incorrect information, and conflicts in distinguishing between tax planning and tax avoidance emerge as the high frequency/high importance issues. Although acknowledging the potential for unethical actions in tax practice, Western Australian tax agents consider that they carry out their professional activities within an ethical environment. (shrink)

Bullying often results in negative coping in victims, including an increased consumption of alcohol. Recently, however, an increase in alcohol use has also been reported among perpetrators of bullying. The factors triggering this pattern are still unclear. We investigated the role of empathy in the interaction between bullying and alcohol use in an adolescent sample (IMAGEN) at age 13.97 (±0.53) years (baseline (BL), N = 2165, 50.9% female) and age 16.51 (±0.61) years (follow-up 1 (FU1), N = 1185, 54.9% female). (...) General empathic distress served as a significant moderator of alcohol use in perpetrators (F9, 493 = 17.978, p < 0.01), which was specific for males and FU1. Male perpetrators, who are generally less sensitive to distress, might thus be more vulnerable to alcohol abuse. (shrink)

Scientific endeavor is the pursuit of knowledge with the aim of advancing the welfare of all human beings. This endeavor is built on the ideology of science; thus, society relies on the integrity of the practice of science and of scientists themselves. The responsible conduct of research is the essence of good science; however, many of the pedagogical approaches used to instill integrity in science accentuate the negative rather than exemplify ideal professionalism. This paper makes an argument for the inculcation (...) of the appropriate conduct of research via a positive approach. We address the acclimation to the culture of science that supersedes diverse cultural backgrounds of students. We suggest techniques for the implementation of positive strategies and reinforce the benefit of approaching the teaching of ethical behavior as a competitive advantage. We highlight ways in which this approach can empower the individual scientist and the scientific community as a whole. Transmission of the culture of scientific professionalism formalizes the aims of an ideal scientific professional and encourages assimilation and identification as a member of the scientific profession. We purport that instilling scientific professionalism will spur responsible conduct of research. (shrink)

This study examined the relationship between individual differences in executive functions (EF; assessed by measures of working memory, Stroop, trail making, and verbal fluency) and ability to down-regulate and up-regulate responses to emotionally evocative film clips. To ensure a wide range of EF, 48 participants with diverse neurodegenerative disorders and 21 older neurologically normal ageing participants were included. Participants were exposed to three different movie clips that were designed to elicit a mix of disgust and amusement. While watching the films (...) they were either instructed to watch, down-regulate, and up-regulate their visible emotional responses. Heart rate and facial behaviours were monitored throughout. Emotion regulatory ability was operationalised as changes in heart rate and facial behaviour in the down- and up-regulation conditions, controlling for responses in the watch condition. Results indicated that higher verbal fluency scores were related to greater ability to regulate emotion in both the down-regulation and up-regulation conditions. This finding remained significant even after controlling for age and general cognitive functioning. No relationships were found between emotion regulation and the other EF measures. We believe these results derive from differences among EF measures, with verbal-fluency performance best capturing the complex sequence of controlled planning, activation, and monitoring required for successful emotion regulation. These findings contribute to our understanding of emotion–cognition interaction, suggesting a link between emotion-regulatory abilities and individual differences in complex executive functions. (shrink)

Research involving recently deceased humans that are physiologically maintained following declaration of death by neurologic criteria—or ‘research involving the recently deceased’—can fill a translational research gap while reducing harm to animals and living human subjects. It also creates new challenges for honouring the donor’s legacy, respecting the rights of donor loved ones, resource allocation and public health. As this research model gains traction, new empirical ethics questions must be answered to preserve public trust in all forms of tissue donation and (...) in the practice of medicine while respecting the legacy of the deceased and the rights of donor loved ones. This article suggests several topics for immediate investigation to understand the attitudes and experiences of researchers, clinical collaborators, donor loved ones and the public to ensure research involving the recently deceased advances ethically. (shrink)

Henry Sheffer’s 1908 Harvard Ph.D. thesis contains an interesting appendix on a central feature of the logical work of his thesis advisor, Josiah Royce. This is the claim in Royce’s 1905 article “The Relations of the Principles of Logic to the Foundations of Geometry” that an unsymmetric ordering relation can be defined on the single symmetric O-relation for which he gives postulates in that paper. Sheffer criticizes Royce’s specific definition from the point of view of the evolving twentieth century conception (...) of axiomatic method and also shows more generally that an unsymmetric1 order relation cannot be defined in the system of the 1905 paper based on the O-relation. In this article I wish to consider the nature.. (shrink)

Name der Zeitschrift: Neue Zeitschrift für Systematische Theologie und Religionsphilosophie Jahrgang: 57 Heft: 1 Seiten: 138-154.

Extensive research has demonstrated that rs1360780, a common single nucleotide polymorphism within the FKBP5 gene, interacts with early-life stress in predicting psychopathology. Previous results suggest that carriers of the TT genotype of rs1360780 who were exposed to child abuse show differences in structure and functional activation of emotion-processing brain areas belonging to the salience network. Extending these findings on intermediate phenotypes of psychopathology, we examined if the interaction between rs1360780 and child abuse predicts resting-state functional connectivity (rsFC) between the amygdala (...) and other areas of the salience network. We analyzed data of young European adults from the general population (N = 774; mean age = 18.76 years) who took part in the IMAGEN study. In the absence of main effects of genotype and abuse, a significant interaction effect was observed for rsFC between the right centromedial amygdala and right posterior insula (p <.025, FWE-corrected), which was driven by stronger rsFC in TT allele carriers with a history of abuse. Our results suggest that the TT genotype of rs1360780 may render individuals with a history of abuse more vulnerable to functional changes in communication between brain areas processing emotions and bodily sensations, which could underlie or increase the risk for psychopathology. (shrink)

This paper presents the findings of a study of purchasing and supply management professionals in India conducted to identify the key ethical issues they face in carrying out their work related responsibilities as well as to determine the extent to which various factors appear to be helpful or to present challenges to their efforts to act ethically in the course of their work. The Indian findings are then compared to those for studies conducted among purchasing and supply management professionals in (...) the United States, United Kingdom and Canada. Key findings for the four studies are summarized and implications for business and the professions are presented. (shrink)

Spiritual values in the workplace, increasingly discussed and applied in the business ethics literature, can be viewed from an individual, organizational, or interactive perspective. The following study examined previously unexplored workplace spirituality outcomes. Using data collected from five samples consisting of full-time workers taking graduate coursework, results indicated that perceptions of organizational-level spirituality (“organizational spirituality”) appear to matter most to attitudinal and attachment-related outcomes. Specifically, organizational spirituality was found to be positively related to job involvement, organizational identification, and work rewards (...) satisfaction, and negatively related to organizational frustration. Personal spirituality was positively related to intrinsic, extrinsic, and total work rewards satisfaction. The interaction of personal spirituality and organizational spirituality was found related to total work rewards satisfaction. Future workplace spirituality research directions are discussed. (shrink)

Two studies tested the hypothesis that certain positive emotions speed recovery from the cardiovascular sequelae of negative emotions. In Study 1, 60 subjects (Ss) viewed an initial fear-eliciting film, and were randomly assigned to view a secondary film that elicited: (a) contentment; (b) amusement; (c) neutrality; or (d) sadness. Compared to Ss who viewed the neutral and sad secondary films, those who viewed the positive films exhibited more rapid returns to pre-film levels of cardiovascular activation. In Study 2, 72 Ss (...) viewed a film known to elicit sadness. Fifty Ss spontaneously smiled at least once while viewing this film. Compared to Ss who did not smile, those who smiled exhibited more rapid returns to pre-film levels of cardiovascular activation. We discuss these findings in terms of emotion theory and possible health-promoting functions of positive emotions. (shrink)

With this issue we initiate the policy of expanding the scope of Tulane Studies in Philosophy to include, in addition to the work of members of the department, contributions from philosophers who have earned advanced degrees from Tulane and who are now teaching in other colleges and universities. The Editor THE LOGIC OF OUR LANGUAGE ROBERT L. ARRINGTON Wittgenstein wrote in the Tractatus that "logic is not a body of doctrine, but a mirror-image of the world. " 1 In line (...) with his suggestion that a proposition is a 'picture', Wittgenstein argued that propositions 'show' the logical structure of the real. He was insistent, however, that "the apparent logical form of a proposition need not be its real one. " 2 As a result of this we can misunderstand the structure of fact. Philosophical problems arise just when "the logic of our language is mis understood. " 3 It is common knowledge that much of this view of logic was rejected by Wittgenstein himself in the Philosophical Investi gations. There we are told that language has no ideal or sublime 4 logic which mirrors the structure of the extra-linguistic world. Consequently, inferences from the structure of language to the structure of that extra-linguistic world are invalid. Reality can be 'cut up' in any of a number of ways by language. Wittgenstein adopted a view of philosophy which would render that discipline a non-explanatory, non-critical study of the multiple ways in which language can be used. (shrink)

The role of the prefrontal cortex is one of the most topical and important areas of research in contemporary neuropsychology. This cortical region appears to be linked with executive processes affecting many diverse areas of cognitive function. Working memory, information processing, behavioural organization, attention, judgement, and the ability to cope with novel experiences are just some of the diverse processes it affects. This book brings together contributions from some of the world's leading researchers on the prefrontal cortex. They discuss the (...) many recent theoretical and technical advances in the field - for example in our understanding of the neural architecture of the prefrontal cortex, in the development of comparable texts of cognition in humans and other primates, in our understanding of the relationships between neuronal activity and behaviour, and in the increasing use of functional neuroimaging to identify different levels of organization within the prefrontal cortex. These important developments make this an ideal time to address the many questions and debates that have arisen about the role and functional organization of this area of the brain. One of the first books to be written on the subject, The Prefrontal Cortex is a state-of-the-art account of our knowledge of this exciting subject. It will be welcomed by all researchers and students in neuro- and cognitive psychology, and neuroscience. (shrink)

Book reviewed in this article: A Theory of Medical Ethics. By Robert M. Veatch.

The Theory of Event Coding (TEC) presented in Hommel et al.'s target article provides a useful heuristic framework for stimulating research. Although the authors present TEC as providing a more integrated view of perception and action than classical information processing, TEC is restricted to the stage often called response selection and shares many features with existing theories.

The paper reports the findings of a study of CPAs designed to determine whether they tend to find factors related to their professional environment (especially the guides to professional conduct of the American Institute of Certified Public Accountants) to be more helpful than factors related to their business environment when faced with ethics problems. Like internal auditors surveyed earlier, the CPAs tend to view a number of factors in their business environment to be even more helpful than factors related to (...) their professional environment in dealing with ethical dilemmas. Implications for CPAs as individuals and for their professional associations are discussed. (shrink)

. This paper presents the findings of two surveys conducted in April 2003 of Chartered Life Underwriters (CLUs) and Chartered Financial Consultants (ChFCs) who are members of the Society of Financial Service Professionals. The first survey of 3000 CLUs and ChFCs – the life insurance industry’s most highly regarded professionals – was aimed at identifying the key ethical issues faced by professionals working in the life insurance industry today. A comparison of these findings with those of earlier studies conducted in (...) 1990 and 1995 suggests that while the key ethical issues facing those working in the life insurance business today are essentially the same as those encountered during industry’s highly troubled ethical environment of the early 1990s, these issues are perceived as presenting somewhat less serious problems than in the past. The second survey of 3000 CLUs and ChFCs was aimed at determining the extent to which these professionals perceive the industry created Insurance Marketplace Standards Association (IMSA) as having contributed to any change in the ethical environment that has taken place. The findings suggest that IMSA has played an important role in influencing senior managers to more strongly encourage and support ethical market conduct, a critical step in improving the industry’s ethical environment. (shrink)

American undergraduates rated masculinity, femininity, and likability of two men from a videotaped interaction. Participants were informed that both men were cat persons, dog persons, heterosexual, adopted, or gay, or were unlabeled. Participants rated the men less masculine when cat persons than when dog persons or unlabeled, and less masculine and more feminine when gay than when anything else or unlabeled. The more masculine man received lower feminine ratings when a dog person than when a heterosexual, and higher masculine ratings (...) when a dog person than when unlabeled. Labels did not affect likability. Overall, the gay label consistently promoted cross-gender attributions, the dog person label encouraged somewhat heightened gender-appropriate attributions, and the cat person label allowed for normative attributions. (shrink)

In the life sciences, there is an ongoing discussion about a perceived ‘reproducibility crisis’. However, it remains unclear to which extent the perceived lack of reproducibility is the consequence of issues that can be tackled and to which extent it may be the consequence of unrealistic expectations of the technical level of reproducibility. Large-scale, multi-institutional experimental replication studies are very cost- and time-intensive. This Perspective suggests an alternative, complementary approach: meta-research using sociological and philosophical methodologies to examine researcher trust in (...) data. An improved understanding of the criteria used by researchers to judge data reliability will provide crucial, initial evidence on the actual scale of the reproducibility crisis and on measures to tackle it. (shrink)