In three studies, factors influencing the incidence of fraudulent financial reporting were assessed. We examined (1) the effects of personal values and (2) codes of corporate conduct, on whether managers misrepresented financial reports. In these studies, executives and controllers were asked to respond to hypothetical situations involving fraudulent financial reporting procedures. The occurrence of fraudulent reporting was found to be high; however, neither personal values, codes of conduct, nor the interaction of the two factors played a significant role in fraudulent (...) financial reporting. (shrink)

Several cognitive accounts of human communication argue for a language-independent, prelinguistic basis of human communication and language. The current study provides evidence for the universality of a prelinguistic gestural basis for human communication. We used a standardized, semi-natural elicitation procedure in seven very different cultures around the world to test for the existence of preverbal pointing in infants and their caregivers. Results were that by 10–14 months of age, infants and their caregivers pointed in all cultures in the same basic (...) situation with similar frequencies and the same proto-typical morphology of the extended index finger. Infants’ pointing was best predicted by age and caregiver pointing, but not by cultural group. Further analyses revealed a strong relation between the temporal unfolding of caregivers’ and infants’ pointing events, uncovering a structure of early prelinguistic gestural conversation. Findings support the existence of a gestural, language-independent universal of human communication that forms a culturally shared, prelinguistic basis for diversified linguistic communication. (shrink)

To what extent does perceptual language reflect universals of experience and cognition, and to what extent is it shaped by particular cultural preoccupations? This paper investigates the universality~relativity of perceptual language by examining the use of basic perception terms in spontaneous conversation across 13 diverse languages and cultures. We analyze the frequency of perception words to test two universalist hypotheses: that sight is always a dominant sense, and that the relative ranking of the senses will be the same across different (...) cultures. We find that references to sight outstrip references to the other senses, suggesting a pan-human preoccupation with visual phenomena. However, the relative frequency of the other senses was found to vary cross-linguistically. Cultural relativity was conspicuous as exemplified by the high ranking of smell in Semai, an Aslian language. Together these results suggest a place for both universal constraints and cultural shaping of the language of perception. (shrink)

Despite much discussion over the existence of moral facts, metaethicists have largely ignored the related question of their possibility. This paper addresses the issue from the moral error theorist’s perspective, and shows how the arguments that error theorists have produced against the existence of moral facts at this world, if sound, also show that moral facts are impossible, at least at worlds non-morally identical to our own and, on some versions of the error theory, at any world. So error theorists’ (...) arguments warrant a stronger conclusion than has previously been noticed. This may appear to make them vulnerable to counterarguments that take the possibility of moral facts as a premise. However, I show that any such arguments would be question-begging. (shrink)

In everyday speech we seem to refer to such things as abstract objects, moral properties, or propositional attitudes that have been the target of metaphysical and/or epistemological objections. Many philosophers, while endorsing scepticism about some of these entities, have not wished to charge ordinary speakers with fundamental error, or recommend that the discourse be revised or eliminated. To this end a number of non-revisionary antirealist strategies have been employed, including expressivism, reductionism and hermeneutic fictionalism. But each of these theories faces (...) forceful objections. In particular, we argue, proponents of these strategies face a dilemma: either concedes that their theory is revisionary, or adopt an implausible account of speaker-meaning whereby the content of certain types of utterance is opaque to their speakers. In this paper we introduce a new type of antirealist strategy, which is thoroughly non-revisionary, and leaves speaker-meaning transparent to speakers. We draw on work on pragmatics in the philosophy of language to develop a theory we call ‘pragmatic antirealism’. The pragmatic antirealist holds that while the sentences of the discourses in question have metaphysically contentious truth conditions, ordinary utterances of them are pragmatically modified in context in such a way that speakers do not incur commitment to those truth conditions. After setting out the theory, we show how it might be developed for both mathematical and ethical discourse, before responding to some likely objections. (shrink)

An individual's health, genetic, or environmental-exposure data, placed in an online repository, creates a valuable shared resource that can accelerate biomedical research and even open opportunities for crowd-sourcing discoveries by members of the public. But these data become “immortalized” in ways that may create lasting risk as well as benefit. Once shared on the Internet, the data are difficult or impossible to redact, and identities may be revealed by a process called data linkage, in which online data sets are matched (...) to each other. Reidentification, the process of associating an individual's name with data that were considered deidentified, poses risks such as insurance or employment discrimination, social stigma, and breach of the promises often made in informed-consent documents. At the same time, re-ID poses risks to researchers and indeed to the future of science, should re-ID end up undermining the trust and participation of potential research participants. The ethical challenges of online data sharing are heightened as so-called big data becomes an increasingly important research tool and driver of new research structures. Big data is shifting research to include large numbers of researchers and institutions as well as large numbers of participants providing diverse types of data, so the participants’ consent relationship is no longer with a person or even a research institution. In addition, consent is further transformed because big data analysis often begins with descriptive inquiry and generation of a hypothesis, and the research questions cannot be clearly defined at the outset and may be unforeseeable over the long term. In this article, we consider how expanded data sharing poses new challenges, illustrated by genomics and the transition to new models of consent. We draw on the experiences of participants in an open data platform—the Personal Genome Project—to allow study participants to contribute their voices to inform ethical consent practices and protocol reviews for big-data research. (shrink)

Dietrich Bonhoeffer and Knud Ejler Løgstrup were WWII contemporaries: Lutheran theologians and religious figures in their respective German and Danish communities; both active in the anti-Nazi resistance. Being involved in the resistance, Bonhoeffer and Løgstrup were required to rethink what it meant to be ethical, in particular in relation to disclosure and the telling of truth, in a situation of war. In this paper, we consider the grounds on which both Løgstrup and Bonhoeffer acted, their belief in a duty or (...) requirement to resist, in light of the more general problem presented by resistance as action undertaken in a state of exception. We investigate the distinction between the normativity of ordinary or stable time, and action required in a state of exception, using the specific example of truth-telling as a normative demand and its conflict with the exceptional imperative to lie. The example of truth-telling raises important questions about the role of agency and phronetic judgment in a state of exception. In order to determine a foundation for such judgment, we turn to the framework adapted by both Bonhoeffer and Løgstrup to ground their requirement to lie: Luther’s concept of three estates. We consider how their respective concepts of mandates and laws of life/sovereign expressions of life both illuminate and highlight the more general problem of the relation between norm and exceptional action. (shrink)

This research applies the impression management theory of exemplification in an accounting study by identifying and measuring differences in both auditor and public perceptions of exemplary behaviors. The auditors were divided into two groups, one of which reported self-perceptions (A-S) while the other group reported their perceptions of a typical auditor (A-O). There were two separate public groups, which gave their perceptions of a typical auditor and were divided based on their levels of accounting sophistication. The more sophisticated public group (...) was comprised of bank loan officers (LO) while the less sophisticated public group consisted of investment club members (IC). Comparisons were made on 30 behaviors contained in the AICPA Code of Professional Conduct, which served as the basis for the research instrument. Profile analysis, a special form of MANOVA technique, was used to analyze the results. A-S perceptions were the highest of the four treatment levels and were significantly higher (i.e., more exemplary) than the perceptions of both the A-O and LO groups. The more sophisticated user group (LO) provided the lowest perceptions of the four treatment levels. For at least four of the six measures, the LO treatment group perceived the typical auditor to be less exemplary than both the IC and A-O treatments. There were no differences in perceptions between the A-O group and IC. Additional analysis revealed that auditors overrated the degree to which the public relied on financial statements. However, both public groups reported a reasonably high level of reliance on financial statements when making decisions. (shrink)

Dietrich Bonhoeffer and Knud Ejler Løgstrup were WWII contemporaries: Lutheran theologians and religious figures in their respective German and Danish communities; both active in the anti-Nazi resistance. Being involved in the resistance, Bonhoeffer and Løgstrup were required to rethink what it meant to be ethical, in particular in relation to disclosure and the telling of truth, in a situation of war. In this paper, we consider the grounds on which both Løgstrup and Bonhoeffer acted, their belief in a duty or (...) requirement to resist, in light of the more general problem presented by resistance as action undertaken in a state of exception. We investigate the distinction between the normativity of ordinary or stable time, and action required in a state of exception, using the specific example of truth-telling as a normative demand and its conflict with the exceptional imperative to lie. The example of truth-telling raises important questions about the role of agency and phronetic judgment in a state of exception. In order to determine a foundation for such judgment, we turn to the framework adapted by both Bonhoeffer and Løgstrup to ground their requirement to lie: Luther’s concept of three estates. We consider how their respective concepts of mandates and laws of life/sovereign expressions of life both illuminate and highlight the more general problem of the relation between norm and exceptional action. (shrink)

There are challenges to the dominant research paradigm in breast cancer science. In the United States, science and social activism create paradigmatic shifts. Using interviews, ethnographic observations, and an extensive review of the literature, we create a three-dimensional model to situate changes in scientific controversy concerning environmental causes of breast cancer. We identify three paradigm challenges posed by activists and some scientists: to move debates about causation upstream to address causes; to shift emphasis from individual to modifiable societal-level factors beyond (...) an individual’s control; and to allow direct lay involvement in research, which may raise new questions and change how questions are approached, the methods used, and the standards of proof. We use our model to examine controversies about doing scientific research, interpreting scientific results, and acting on science. Ultimately, we aim to understand what impedes construction of new methodologies and knowledge about environmental factors in human disease. (shrink)

This collection of 49 readings with extensive background description exposes students to the breadth of theoretical perspectives and issues in the field of medical anthropology. The text provides specific examples and case studies of research as it is applied to a range of health settings: from cross-cultural clinical encounters to cultural analysis of new biomedical technologies to the implementation of programs in global health settings.

Although diagnosis is integral to the theory and practice of psychiatry, social scientists have not developed a comprehensive approach to diagnosis. This paper presents a preliminary outline of the issues which a sociology of diagnosis should integrate. These include bias and social control in psychiatric diagnosis, diagnosis as part of a new extension of the biopsychiatric medical model, and flaws in contemporary diagnostic categorization. These issues are then viewed in terms of professional practice styles, diagnostic biases, psychiatry's professional dominance over (...) the mental health field, and psychiatric hegemony over the clinical interaction with patients. (shrink)

Background Empirical studies of surrogate decision-making tend to assume that surrogates should make only a 'substituted judgement'—that is, judge what the patient would want if they were mentally competent. Objectives To explore what people want in a surrogate decision-maker whom they themselves select and to test the assumption that people want their chosen surrogate to make only a substituted judgement. Methods 30 undergraduate students were recruited. They were presented with a hypothetical scenario about their expected loss of mental capacity in (...) the future and asked to answer some questions about their choice of surrogate. These data were analysed qualitatively using thematic content analysis. Results Most respondents talked about choosing someone who was caring and competent in certain ways, giving interesting evidence for their judgements. Surprisingly few highlighted how well they thought their chosen surrogate knew their preferences and would be able to make a substituted judgement. Moreover, few specified that their chosen surrogate had similar attitudes and values to their own and so would make a similar decision to theirs in the circumstances presented. Some respondents also referred to the social role of their chosen surrogate or the social dynamics of their situation which influenced their choices, as well as to ideas of reciprocity and characteristics of honesty and loyalty. Conclusion In the event that they lose mental capacity, many people will not select a surrogate to decide about medical treatments on their behalf solely on the basis that they expect their surrogate to make a substituted judgement. (shrink)

Women constitute the majority of both the leadership and the membership of local toxic waste activist organizations; yet, gender and the fight against toxic hazards are rarely analyzed together in studies on gender or on environmental issues. This absence of rigorous analysis of gender issues in toxic waste activism is particularly noticeable since many scholars already make note that women predominate in this movement. This article is an attempt to understand how women activists transcend private pain, fear, and disempowerment and (...) become powerful forces for change by organizing against toxic waste in their communities. This article systematically looks at these connections by examining data from survey research and case studies. The authors are particularly interested in the transformation of self of these women, with an emphasis on “ways of knowing.” They also examine the potential of existing social movement theories to explain women's activism against toxic waste. (shrink)

No descriptive material is available for this title.

One of the key roles of the English National Institute for Health and Clinical Excellence (NICE) is technology appraisal. This essentially involves evaluating the cost effectiveness of pharmaceutical products and other technologies for use within the National Health Service. Based on a content analysis of key documents which shed light on the nature of appraisals, this paper draws attention to the multiple layers of uncertainty and complexity which are latent within the appraisal process, and the often socially constructed mechanisms for (...) tackling these. Epistemic assumptions, bounded rationality and more explicitly relational forms of managing knowledge are applied to this end. These findings are discussed in the context of the literature highlighting the inherently social process of regulation. A framework is developed which posits the various forms of uncertainty, and responses to these, as potential conduits of regulatory bias—in need of further research. That NICE’s authority is itself regulated by other actors within the regulatory regime, particularly the pharmaceutical industry, exposes it to the threat of regulatory capture. Following Lehoux, it is concluded that a more transparent and reflexive format for technological appraisals is necessary. This would enable a more robust, defensible form of decision-making and moreover enable NICE to preserve its legitimacy in the midst of pressures which threaten this. (shrink)

Human predispositions to fatness and obesity are best understood in the context of cultural and biological evolution. Both genes and cultural traits that were adaptive in the context of past food scarcities play a role today in the etiology of maladaptive adult obesity. The etiology of obesity must account for the social distribution of the condition with regard to gender, ethnicity, social class, and economic modernization. This distribution, which has changed throughout history, undoubtedly involves cultural factors. A model of culture (...) is presented that has advantages over an undifferentiated concept of the “environment” for hypothesis generation. Cultural predispositions to obesity are found in the productive economy, the mode of reproduction, social structure, and cultural beliefs about food and ideal body size. Cross-cultural comparison can contribute to an understanding of the prevalence of obesity in some modern affluent societies. (shrink)

We present a visual world eye-tracking study on Tseltal (a Mayan language) and investigate whether verbal information can be used to anticipate an upcoming referent. Basic word order in transitive sentences in Tseltal is Verb–Object–Subject (VOS). The verb is usually encountered first, making argument structure and syntactic information available at the outset, which should facilitate anticipation of the post-verbal arguments. Tseltal speakers listened to verb-initial sentences with either an object-predictive verb (e.g., “eat”) or a general verb (e.g., “look for”) (e.g., (...) “Ya slo’/sle ta stukel on te kereme,” Is eating/is looking (for) by himself the avocado the boy/ “The boy is eating/is looking (for) an avocado by himself”) while seeing a visual display showing one potential referent (e.g., avocado) and three distractors (e.g., bag, toy car, coffee grinder). We manipulated verb type (predictive vs. general) and recorded participants' eye movements while they listened and inspected the visual scene. Participants’ fixations to the target referent were analyzed using multilevel logistic regression models. Shortly after hearing the predictive verb, participants fixated the target object before it was mentioned. In contrast, when the verb was general, fixations to the target only started to increase once the object was heard. Our results suggest that Tseltal hearers pre-activate semantic features of the grammatical object prior to its linguistic expression. This provides evidence from a verb-initial language for online incremental semantic interpretation and anticipatory processing during language comprehension. These processes are comparable to the ones identified in subject-initial languages, which is consistent with the notion that different languages follow similar universal processing principles. (shrink)

Writing of Terence's Andria in 1952, Duckworth said: ‘In the Andria the second love affair is unusual; Charinus’ love for a respectable girl whose virtue is still intact has been considered an anticipation of a more modern attitude towards love and sex. More frequently in Plautus and Terence the heroine, if of respectable parentage, has been violated before the opening of the drama, or she is a foreigner, a courtesan, or a slave girl', p. 158). Perhaps in 1993 it does (...) not seem quite so ‘modern’ that Charinus is not only in love with a respectable virgin but wishes to marry her. (shrink)

‘Menander has set up a confrontation between this law [the law about epikleroi] and love… He wants the audience to regard the law as stupid and wrong… Surely one of Menander's purposes in writing this play was to make the Athenians consider seriously whether the law ought to be changed.’ Thus Professor D. M. MacDowell in the concluding paragraph of his article ‘Love versus the Law: an Essay on Menander's Aspis’. A similar view was already implicit in E. Karabelias' treatment (...) of the play as indicative of the general attitude to this law in Athens in Menander's day: ‘A n'en point douter, l'épiclérat est ressenti, á l'epoque de Ménandre, comme une anomalie intolérable pour les mceurs de la societe athénienne à la fin du ive s.av.n.è L'épiclérat est odieux et ridicule… L'hostilité envers l'épiclérat est done un signe des temps’. And Professor E. G. Turner has written: ‘it is hard to imagine that the institution of the epiclerate emerged in good standing from this derisory treatment’. (shrink)

Many servicemen and women began suffering from a variety of symptoms and illnesses soon after the 1991 Gulf War. Some veterans believe that their illnesses are related to toxic exposures during their service, though scientific research has been largely unable to demonstrate any link. Disputes over the definition, etiology, and treatment of Gulf War-related illnesses continue. The authors examine the roles of science, policy, and veteran activism in developing an understanding of GWRIs. They argue that the government’s stress-based explanation of (...) GWRIs and its insistence on a scientific link between service in the gulf and veteran illnesses forced veterans to shift from pleas for care, treatment, and compensation on moral grounds to engagement in the scientific process and debates over the interpretation of scientific findings. The authors compare the experiences of veterans to those of breast cancer activists to explain the stages of illness contestation in general. (shrink)

A longish (12 page) discussion of Richard Sorabji's excellent book, with a further discussion of what it means for a theory of emotions to be a cognitive theory.

In this important book Peter G. Brown seeks to chart a new future for the species that share the earth. He offers an innovative, yet historically grounded, argument for human rights to bodily integrity; to moral, religious, and political choice; and to subsistence that all persons owe each other irrespective of nationality. He also argues that we have direct moral obligations to non-humans - he calls this 'respect for the commonwealth of life'. Honouring these obligations requires a thorough regrounding of (...) human institutions. Through a series of careful arguments the reader is shown: *How we could reconceptualise economics from a growth orientation to an economics of stewardship as a moral end.*How governments could be thought of as trustees to protect human rights and commonwealth of life.*How civil society could be organised and property rights reconceptualised in service of these objectives.The book concludes with the argument that traditional prerogatives of nation states need to be transparent to enforceable international standards concerning human rights and the commonwealth of life, and offers a practical agenda for beginning this fundamental reorientation. (shrink)

Writing of Terence's Andria in 1952, Duckworth said: ‘In the Andria the second love affair is unusual; Charinus’ love for a respectable girl whose virtue is still intact has been considered an anticipation of a more modern attitude towards love and sex. More frequently in Plautus and Terence the heroine, if of respectable parentage, has been violated before the opening of the drama , or she is a foreigner, a courtesan, or a slave girl' , p. 158). Perhaps in 1993 (...) it does not seem quite so ‘modern’ that Charinus is not only in love with a respectable virgin but wishes to marry her. (shrink)

‘Menander has set up a confrontation between this law [the law about epikleroi] and love… He wants the audience to regard the law as stupid and wrong… Surely one of Menander's purposes in writing this play was to make the Athenians consider seriously whether the law ought to be changed.’ Thus Professor D. M. MacDowell in the concluding paragraph of his article ‘Love versus the Law: an Essay on Menander's Aspis’. A similar view was already implicit in E. Karabelias' treatment (...) of the play as indicative of the general attitude to this law in Athens in Menander's day: ‘A n'en point douter, l'épiclérat est ressenti, á l'epoque de Ménandre, comme une anomalie intolérable pour les mceurs de la societe athénienne à la fin du ive s.av.n.è L'épiclérat est odieux et ridicule… L'hostilité envers l'épiclérat est done un signe des temps’. And Professor E. G. Turner has written: ‘it is hard to imagine that the institution of the epiclerate emerged in good standing from this derisory treatment’. (shrink)