This study examines the degrees of corporate disclosure and transparency of publicly listed companies in two emerging markets and analyzes corporatedisclosure practices as a function of specific firm characteristics. The analysis uses the disclosure and transparency scores extracted from a survey instrument designed to rate disclosure practices of publicly listed companies by using the OECD Corporate Governance Principles as an implicit benchmark. Empirical results show that financial characteristics explain some of the variation in the degrees of corporate disclosure for firms (...) in Hong Kong but not for firms in Thailand. Further, corporate governance characteristics, such as board size and board composition, show more significant associations with the degrees of corporate disclosure inThailand than in Hong Kong. The results are broadly consistent with the notion that good corporate governance leads to better corporate disclosure and transparency in less developed markets. (shrink)

This study examines the degrees of corporate disclosure and transparency of publicly listed companies in two emerging markets and analyzes corporatedisclosure practices as a function of specific firm characteristics. The analysis uses the disclosure and transparency scores extracted from a survey instrument designed to rate disclosure practices of publicly listed companies by using the OECD Corporate Governance Principles as an implicit benchmark. Empirical results show that financial characteristics explain some of the variation in the degrees of corporate disclosure for firms (...) in Hong Kong but not for firms in Thailand. Further, corporate governance characteristics, such as board size and board composition, show more significant associations with the degrees of corporate disclosure inThailand than in Hong Kong. The results are broadly consistent with the notion that good corporate governance leads to better corporate disclosure and transparency in less developed markets. (shrink)

The effectiveness of case-based learning in ethics education varies widely regarding how cases are presented. Case process instruction may impact case-based ethics education to promote sensemaking processes, ethical sensemaking strategy use, and ethical decision making (EDM) quality. This study examined two teaching techniques, notes and review, and participants completed note-taking and review activities examining a case-based scenario during an ethics education course. Results suggest that providing case notes in outline form improves sensemaking processes, strategy use, and EDM quality. In addition, (...) combining processes of provided notes and passive review results in incremental, additive performance via certain ethical sensemaking strategies and EDM quality. (shrink)

The main claim in this article is that the traditionally Western and currently dominant understandings of the figures of “Nature” and “Animal” underlie and structure different forms of oppression and should be critically confronted. The racial-sexual subjugation of the colonized African draws symbolically on the older Western symbolic subjugations of Animal and Woman. In the Great Chain of Being of Western metaphysics it is Woman’s sexual body that links humans to the domain of the animal, and Man’s intellect that distinguishes (...) and separates humans from that same domain. Situated in the border between human and Animal, Woman merges with the chaos and fleshiness of Animal and Nature. With the emergence of race as a category of classification and colonial justification, the African is placed at the furthest remove from Western Man, the epitome of reasonable humanity. African Woman, in particular, is seen as the Animal Other. The colonial-“civilizing” project thus institutes a certain flight from Nat... (shrink)

This study examines the conditions under which local social environments are likely to influence corporate tax behavior. Using a social capital index at the county level, we find that on average, social capital reduces firms’ aggressive tax avoidance behavior. The impact of social capital on corporate tax avoidance is weaker when managers are under excessive pressure to meet earnings targets, during the periods of financial constraints, and when managers are incentivized to undertake risk. We further find that corporate tax avoidance (...) activities engaged by firms headquartered in high-social-capital counties tend to be less value-increasing, indicating that potential social sanctions in these areas may reduce the benefits of tax avoidance activities accrue to firms. However, the negative impact of tax avoidance on firm value in high-social-capital counties tends to be lower for firms with strong corporate governance, which suggests that managers in well-governed firms can better exploit tax avoidance opportunities. Overall, our evidence is consistent with our conjecture that although the local social environments have a significant influence on corporate tax behavior, this influence is fragile in the presence of excessive earnings pressure, financial constraints, and equity risk incentives. (shrink)

Individuals engage in moral cleansing, a compensatory process to reaffirm one's moral identity, when one's moral self-concept is threatened. However, too much moral cleansing can license individuals to engage in future unethical acts. This study examined the effects of incentives and consequences of one's actions on cheating behavior and moral cleansing. Results found that incentives and consequences interacted such that unethical thoughts were especially threatening, resulting in more moral cleansing, when large incentives to cheat were present and cheating explicitly harmed (...) others. Implications are discussed in terms of ethics training, using incentives as motivators, and the depersonalized norms of science. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Fashioning the "Order of Saint Clare." A Rule illuminated by Neri da Rimini:Princeton University Library MS 83 in contextFrances Andrews (bio) and Louise Bourdua (bio)KeywordsRule of Urban IV, Clare of Assisi, Urbanist Clare nuns, Manuscript illumination, Neri da RiminiIntroduction1This interdisciplinary essay is an investigation of an illuminated, early 14th-century copy of the rule of the "Order of Saint Clare" issued by Pope Urban IV in 1263, now in (...) Princeton. It examines the unprecedented visual language adopted in a female Franciscan context to authorize their way of life, and places the manuscript in context, exploring how it relates to other early representations showing Saints Francis and Clare together and documenting the production of this and comparable early rule manuscripts, including a previously unpublished copy now in Venice.2Thousands of manuscript copies of rules of life were produced in and for late medieval religious houses and their members, good numbers of which remain extant, though these are scarce remnants of what must originally have been produced. Rules do sometimes appear in extant library inventories,3 but unlike individual books destined for personal [End Page 75] prayer or study and ultimately deposit in a conventual library, their primary purpose was as legal texts binding all who professed them.4 In their iterative function, read and reread, alone or aloud in the community, they were comparable to liturgical books, though they were not for use in church nor kept in the sacristy.5 In the rule of Urban IV for the Order of Saint Clare investigated here, chapter twenty-four required that the rule be read and explained annually by the visitator, while the final chapter emphasized that it be read once each fortnight lest the sisters neglect it.6 This sort of repetition must have ensured most nuns knew the rule by memory, having first encountered its details as novices, with no need to own the text. Copies were perhaps in the hands of the abbess, a visitator, or other monastic superior, or kept in the chapter room or refectory, ready for routine use.7 Nonetheless, wealthier women may have had a copy prepared or received one as a gift, either on entering the religious life or on becoming a superior responsible for its observance.8Princeton University Library, Manuscripts Division, Department of Rare Books and Special Collections, MS 83, contains a Latin, [End Page 76] professionally made and illuminated copy of the text designed to substitute existing rules, including the 1219 Forma Vitae issued by Cardinal Hugolino and the rule of Innocent IV from 1247.9 Clare's own hard-fought for rule, approved in 1253, was initially for the San Damiano community alone and was followed in subsequent decades by a very small group of houses.10 The making of Urban IV's rule, adopted instead by hundreds of communities, has been much discussed, but the survival of this early illuminated copy has gone unnoticed outside the library catalog.11 The manuscript includes the earliest extant sequence known to us showing Clare of Assisi receiving the rule from the pope and in turn taking the profession of her sisters, images designed to legitimize the new order by building ties to its "founder" while yet acknowledging its papal origins. Among extant imagery it is pioneering. The large, illuminated initials have been recognized as painted by Nerius da Rimini and his workshop but the case has never been set out and PUL MS 83 has [End Page 77] not been included in accounts of this artist's production.12 Better known as "Neri," he is a comparatively well-documented manuscript illuminator whose signatures sometimes survive on his work, a rare practice at this date.13Historians of medieval women religious are by now familiar with books produced by women themselves.14 A beautiful manuscript, for example, containing Bonaventure's Legenda Maior of Saint Francis, the Vita beati Antonii and documents relating to the Portiuncula indulgence was written in Latin in 1337 by two sisters, Elspet von Amberk and Katerina von Purchausen, perhaps living in the Paradies convent in Diessenhofen (Switzerland).15 Other women have been identified as skilled illuminators.16 The prolific activity of... (shrink)

Copyright © 2008 by International Union for Health Promotion and Education.

Power and organizational hierarchies are ubiquitous to social institutions that form the foundation of modern society. Power differentials may act to constrain or enhance people’s ability to make good ethical decisions. However, little scholarly work has examined perceptions of this important topic. The present effort seeks to address this issue by interviewing academics about hypothetical ethical problems that involve power differences among those involved. Academics discussed what they would do in these scenarios, often drawing on their own experiences. Using a (...) think-aloud protocol, participants were prompted to discuss their reasoning and thinking behind their ethical decisions. These interview data were content analyzed using a semantic analysis program that identified a number of distinct ways that academics think about power differences and abuses in ethical situations. Implications of these findings are discussed. (shrink)

Social innovation is about solving important problems in new ways. In professional exchange fields, however, structuring and constraining forces make introducing new solutions exceedingly difficult, and known pathways that introduce new solutions are unlikely to be successful. In this article, I examine how social innovation can be encouraged in a professional exchange field. I identify three kinds of disrupting action (entwining problems, reconfiguring arrangements, and actively waiting) that can be used to encourage social innovation. These actions interrupt and expand essential (...) elements of professionals’ work and they condition parts of the field to be supportive of and susceptible to social innovation. This research contributes to literature in three ways. First, it examines social innovation in a setting that has not been explored, uncovering an amalgamation of pathways that encourage social innovation. Second, it describes three types of disrupting action that set pathways in motion. Third, it conceptually links disrupting action to social innovation. (shrink)

Dialogue d'amitié, ce livre à deux voix témoigne d'un long travail commun. Les deux chapitres, « Ulysse en personne » et « Au miroir de Pénélope » qui ouvrent et ferment le livre, sont rédigés par Jean-Pierre Vernant qui écrit là quelques unes de ses pages les plus abouties, récit et analyse mêlés, au service du questionnement toujours neuf d'un texte cent fois relu. Le but de ce questionnement, c'est aussi celui des chapitres rédigés par Françoise Frontisi-Leroux sous le titre (...) « L'.. (shrink)

« Le temps des jeunes filles » grecques est d'abord défini par son terme : le mariage auquel elles sont destinées et dans le cadre duquel, devenues épouses, elles rempliront, pour leur famille et pour la cité, leur fonction de mères. Du temps du jeu à celui du mariage il n'y a qu'un pas ; sitôt pubère, la fillette, désormais parthenos, c'est-à-dire « jeune fille », ou « vierge en attente du mariage » est offerte aux regards, dans le cadre (...) des fêtes religieuses publiques, surtout si elle est de famille « bien née ». Les jeunes filles, en tant que groupe d'âge, sont en effet partie intégrante de la communauté civique, à l'égal des garçons, avec qui elles participent aux choeurs et aux processions. A la fois précieuses, pour l'avenir qu'elles ont pour fonction d'assurer, et vulnérables, elles sont à ces deux titres investies par l'imaginaire de la cité qui construit autour d'elles des histoires qui en font des victimes souvent glorieuses, en fort contraste avec le destin d'épouses et de mères « au foyer » qui les attend dans la cité réelle. (shrink)

Taking children with Cerebral Palsy (CP) as an example, the article seeks an understanding of children with disabilities that connects neuropsychological theories of neural development with the situated cognition perspective and the child as an active participant in its social practices. The early brain lesion of CP is reconceptualised as a neurobiological constraint that exists in the relations between the neural, cognitive and social levels. Through a multi-method study of two children with CP, it is analysed how neurobiological constraints arise, (...) evolve and sometimes are resolved through local matches between the child and its social practices. The result is discussed as support of a developmental science approach that includes processes at the social practice level along with knowledge of biological processes. (shrink)

Kant cite Bacon : « de nobis ipsis silemus... etc. », sur nous-mêmes, à propos de nous, de nous-mêmes, nous faisons silence, nous ne disons rien – je lis quelque part que Beckett emprunte cette citation. Je tiens que « poète » pour moi est une fiction. « Il ne nous suffit pas d'exposer simplement ce qui est vrai, mais [...] il faut encore exposer ce qu'on désire savoir. » La poésie ne répond pas à cette question.

Membership in a protein domain database does not a domain make; a feature we realized when generating a consensus view of protein fold space with our consensus domain dictionary (CDD). This dictionary was used to select representative structures for characterization of the protein dynameome: the Dynameomics initiative. Through this endeavor we rejected a surprising 40% of the 1,695 folds in the CDD as being non‐autonomous folding units. Although some of this was due to the challenges of grouping similar fold topologies, (...) the dissonance between the cataloguing and structural qualification of protein domains remains surprising. Another potential factor is previously overlooked intrinsic disorder; predictions suggest that 40% of proteins have either local or global disorder. One thing is clear, filtering a structural database and ensuring a consistent definition for protein domains is crucial, and caution is prescribed when generalizations of globular domains are drawn from unfiltered protein domain datasets. (shrink)

Membership in a protein domain database does not a domain make; a feature we realized when generating a consensus view of protein fold space with our consensus domain dictionary (CDD). This dictionary was used to select representative structures for characterization of the protein dynameome: the Dynameomics initiative. Through this endeavor we rejected a surprising 40% of the 1,695 folds in the CDD as being non‐autonomous folding units. Although some of this was due to the challenges of grouping similar fold topologies, (...) the dissonance between the cataloguing and structural qualification of protein domains remains surprising. Another potential factor is previously overlooked intrinsic disorder; predictions suggest that 40% of proteins have either local or global disorder. One thing is clear, filtering a structural database and ensuring a consistent definition for protein domains is crucial, and caution is prescribed when generalizations of globular domains are drawn from unfiltered protein domain datasets. (shrink)

Résumé Richelieu envoie, en 1629, Louis Deshayes de Courmenin à Moscou afin de signer un traité pour la reprise du commerce français en Russie. Après Hauser (1944) et Zordanija (1960), nous tentons d’éclairer cette mission à l’aide de textes inédits. Un extrait du journal de voyage de Brisacier et d’autres documents montrent que les Français recherchent surtout les produits russes (fourrures et autres peaux, fournitures de marine, céréales). Bien que le tsar leur refuse le droit d’aller en Perse pour acheter (...) la soie brute via la Russie, la mission de Deshayes est néanmoins un succès, économique et aussi politique. (shrink)

Since the 1980s, foodbanks have become a widespread solution to addressing hunger within high-income countries. The primary reason for their establishment has been widely recognised as neoliberal policies, particularly those that led to massive cuts in social welfare assistance. Foodbanks and hunger have subsequently been framed within a neoliberal critique. However, we argue that critiques of foodbanks are not unique to neoliberalism but have deeper historical roots, meaning that the part neoliberal policies have played is not as clear-cut. In order (...) to understand the normalisation of foodbanks within society, and gain a more extensive understanding of hunger and appreciation as to how this issue could be addressed, it is therefore important to gain a historical understanding of food charity development. In this article, we achieve this by presenting a genealogy of food charity within Aotearoa New Zealand, which witnessed a fluctuation in the use of soup kitchens during the nineteenth and twentieth centuries, and a rise of foodbanks in the 1980s and ‘90 s. Highlighting the historical parallels and major economic and cultural shifts that have allowed for the institutionalisation of foodbanks, we explore the patterns, parallels and differences exposed, and how they yield an alternative understanding of hunger. Using this analysis, we then discuss the wider implications of the historical foundations of food charity and hunger to better understand the role neoliberalism has played in the entrenchment of foodbanks, and advocate the importance of looking beyond a neoliberal critique in order to entertain alternative solutions to addressing food insecurity. (shrink)

Dialogue d'amitié, ce livre à deux voix témoigne d'un long travail commun. Les deux chapitres, « Ulysse en personne » et « Au miroir de Pénélope » qui ouvrent et ferment le livre, sont rédigés par Jean-Pierre Vernant qui écrit là quelques unes de ses pages les plus abouties, récit et analyse mêlés, au service du questionnement toujours neuf d'un texte cent fois relu. Le but de ce questionnement, c'est aussi celui des chapitres rédigés par Françoise Frontisi-Leroux sous le titre (...) « L'... (shrink)

When I arrived in Paris in 1977 to study with the philosopher, Paul Ricoeur, the first question he asked everyone in his seminar was: d'où parlez-vous? Where do you speak from?From where do you speak? Without a final or fixed reply, this fundamental question occupies a central place in Paul Ricoeur's expansive work. It is perhaps one of his more important commonplaces. D'où parlez-vous? The question is a reminder, a provocation to remember that speaking is located—it takes place in a (...) place, and helps to establish and transform that place—and that speaking also incurs responsibility for this power.In May 2018 the meeting of the Society for Ricoeur Studies took place for the first time on the African continent.... (shrink)