In this article, we examine the American Institute of Certified Public Accountants’ (AICPA) efforts to conceal the offshoring of tax return preparation services by U.S. Certified Public Accountants (CPAs) through recommending an inadequate disclosure format for this type of work. We draw on Giddens’ theory of trust and expert systems, the professionalism literature, and Flyvbjerg’s concept of power to analyze the underlying agenda behind the revised ethics rulings (AICPA Ethics Ruling No. 112 under Rule 102, No. 12 under Rule 201, (...) and No. 1 under Rule 301). Specifically, we examine (1) the AICPA leadership’s stated professional justifications for outsourcing and its recommended client disclosures, (2) risks associated with outsourcing tax return preparation work overseas and the trust issues that result, and (3) the resistance to the AICPA leadership’s recommended outsourcing disclosure rules within the rank and file of the CPA profession. We argue that our analysis reveals the AICPA’s on-going promotion of their private interests, thus continuing to raise systemic concerns regarding the public’s trust in the U.S. public accounting profession. (shrink)

Nationwide, almost 11% of women abuse drugs during their pregnancy. In some communities, these numbers are as high as 25–30%. Drug abuse is not limited to the poor or to African Americans, but is seen among affluent and white Americans as well. It is widespread, irrespective of race or social class. Annually, nearly 375,000 infants are exposed to drugs in America. Because of the terrible suffering caused by these births, and the conflicts caregivers experience in the treatment of these infants, (...) Trollope's quote is very apropos. Although caregivers have good motives in trying to rescue these babies and helping place them in a nurturing environment, despair about this objective is always close to the surface. (shrink)

We appreciated the important commentary provided by Michelle Oberman on our paper, “Discontinuing Life Support in an Infant of a Drug-Addicted Mother: Whose Decision Is It?” . For the most part we agree with Oberman's analysis of the issues, but there are seven points of variance, either of conception, emphasis, or accuracy. We wish to clarify these and welcome the chance her commentary provided to offer aspects of the social situation surrounding the case we presented.

Serial analysis of gene expression (SAGE) is a powerful technique that can be used for global analysis of gene expression. Its chief advantage over other methods is that it does not require prior knowledge of the genes of interest and provides qualitative and quantitative data of potentially every transcribed sequence in a particular cell or tissue type. This is a technique of expression profiling, which permits simultaneous, comparative and quantitative analysis of gene‐specific, 9‐ to 13‐basepair sequences. These short sequences, called (...) SAGE tags, are linked together for efficient sequencing. The sequencing data are then analyzed to identify each gene expressed in the cell and the levels at which each gene is expressed. The main benefit of SAGE includes the digital output and the identification of novel genes. In this review, we present an outline of the method, various bioinformatics methods for data analysis and general applications of this important technology. BioEssays 26:916–922, 2004. © 2004 Wiley Periodicals, Inc. (shrink)

This article explores the influence of modernity in India, within the larger framework of state-led modernity and its impact on identity and locality. The discourse on modernity has retained the common thread of transience and reflexivity as two constitutive features, both of which are taken up to explain the uncertain and provisional influence of modernity on the Indian society and identity, and the radical engagement of social movements with modernity. The article studies the complex functioning of modernity in India by (...) presenting a theoretical outline on the contested nature of the concept, with an emphasis on the discussion around reflexivity, which forms one of the core attributes for the creation of multiple and alternative modernities, by reviewing state-led modernity in India and its impact on identity formation as a consequence of the numerous and variable cultural and value systems that confront individuals and by looking at the local appropriation of contested spaces to enter into a radical, value-based engagement with global modernity. (shrink)

“Ethical dilemmas…are rarely simple and stark but are, instead, multifaceted, complex, and gut wrenching for parents and care givers alike.” This is never more the case than when one must treat vulnerable babies who are not, nor ever can be competent to offer us some guidance about that treatment. The ethical problems are heightened when the parents, or the single mother, are incompetent to make decisions themselves, for example, because of drug addiction. In such cases, when the baby is premature (...) and suffering the effects of the drugs the mother has taken, and the mother herself is either no longer available for consultation or so damaged by her own addiction that she is not a reliable decisionmaker, the usual trend In the United States is to initiate treatment and continue until it is virtually certain that the infant will die. (shrink)

We appreciated the important commentary provided by Michelle Oberman on our paper, (CQ Vol. 6, No. 1). For the most part we agree with Oberman's analysis of the issues, but there are seven points of variance, either of conception, emphasis, or accuracy. We wish to clarify these and welcome the chance her commentary provided to offer aspects of the social situation surrounding the case we presented.

AbstractIn her article from 2019, Fleur Johns describes a change: from a style of development work marked by a propensity for ‘planning’, to one marked by a propensity for ‘prototyping’. Our project in this paper is to propose a modest shift in perspective. Where Johns traces a transition from old to new styles, we emphasise the enduring links between planning and prototyping, such that both styles are best understood through their ongoing relationships and entanglements. Returning to Pulse Lab Jakarta (PLJ), (...) the site of Johns’ initial inquiry, we offer a reinterpretation of what might be novel about PLJ for development practice. Our claim is that to understand the particular intervention that PLJ represents, and the new modes of practice it produces, it may be helpful to understand PLJ's work in the manner of a ‘modular’ attachment to existing development apparatuses, that combines big data analytics with design thinking. We then develop some reflections and speculations on the forms and novelty of PLJ in light of our redescription of its work in the language of modularity. (shrink)

ABSTRACT The emergence of the coronavirus disease 2019 pandemic has wide-ranging implications for the field of professional psychology. As clinical practice has rapidly adapted to ensure continuity of care, doctoral students have encountered unique opportunities for ethics-related competency development across practicum training settings. This article discusses the relevant American Psychological Association Ethics Code standards and additional ethical considerations facing trainees as they navigate their foundational clinical experiences and develop as professional psychologists in light of a pandemic.

Organizations have increasingly relied on team-based reward systems to boost productivity and foster collaboration. Drawing on the literature on ethics and justice as well as appraisal theories of emotion, we examine how team-based reward systems can have an insidious side effect: They increase the likelihood that employees remain silent when observing a team member engage in unethical behavior. Across four studies adopting different methods, measures, and samples, we found consistent evidence that people are less likely to report (i.e., speak up (...) or provide anonymous feedback about) a team member’s unethical behavior in team-based than in individual-based reward systems. Furthermore, our research reveals that this effect is primarily driven by a decrease in the experience of moral anger, which subsequently leads to a decreased likelihood of reporting unethical behavior when it benefits the team rather than the individual. We do not find support for perceived indirect benefit or envy as alternative explanations, suggesting that the decision to report a team member’s unethical behavior is not driven by calculative and selfish motives, but by moral motives. Finally, we establish that the effect is contingent on the observer and the perpetrator being members of the same team; it dissipates when the observer and the perpetrator are part of different teams. Our work contributes to research on reward systems and business ethics and provides practical implications for human resource practices. (shrink)

This essay responds to Donna J. Haraway's (2016) provocation to ‘stay with the trouble’ of learning to live well with nonhumans as kin, through practice-based approaches to learning to care for nonhuman others. The cases examine the promotion of care for trees through mobile game apps for forest conservation, and kinship relations with city farm animals in Kentish Town, London. The cases are analysed with a view to how they articulate care practices as a means of making kin. Two concepts (...) are proposed, ‘learning from’ and ‘facing’ the Other, which are thickened through discussions of how caring takes place in each case in relation to a particular category of nonhuman other: animated tree and urban farm animal. Thus while attendant to situations of care involving a specific nonhuman subject, the cases also broker thinking on learning from and facing (the) other kinds of trees and animals, and the interspecies dynamics of which they are a part. The intersectional implications of the practice sites and participants are elaborated, to complexify and affirm situated but also reflexive approaches to caring. In doing this, the authors attend to their own positionalities, seeking to diversify Western-based ecofeminist engagements with caring, while asking what their research can do for the nonhuman other. They formulate and apply a collaborative methodological approach to the case studies, developed through cultivating attentiveness to the nonhuman subject of research. The authors consider in particular how attentiveness to the nonhuman other can facilitate practices of knowing that further a non-anthropocentric and non-innocent ethic of caring. By further interconnecting situations of caring for nonhuman animals and plants, the authors advocate for practices of care that antagonise how species boundaries are drawn and explore the implications for learning to care for nonhumans as kin. (shrink)

There is considerable evidence that language comprehenders derive lexical‐semantic meaning by mentally simulating perceptual and motor attributes of described events. However, the nature of these simulations—including the level of detail that is incorporated and contexts under which simulations occur—is not well understood. Here, we examine the effects of first‐ versus third‐person perspective on mental simulations during sentence comprehension. First‐person sentences describing physical transfer towards or away from the body (e.g., “You threw the microphone,” “You caught the microphone”) modulated response latencies (...) when responses were made along a front‐back axis, consistent with the action‐sentence compatibility effect (ACE). This effect was not observed for third‐person sentences (“He threw the microphone,” “He caught the microphone”). The ACE was observed when making responses along a left‐right axis for third‐person, but not first‐person sentences. Abstract sentences (e.g., “He heard the message”) did not show an ACE along either axis. These results show that perspective is a detail that is simulated during action sentence comprehension, and that motoric activations are flexible and affected by the pronominal perspective used in the sentence. (shrink)

Modern Indian nationalist thought has dealt with political ideas such as freedom, equality, liberty, democracy, so on and so forth. The idea of freedom received enough attention on the part of most of the modern Indian political thinkers. However, the idea of freedom as envisaged by the nationalist thinkers did not receive positive response from the other stream of modern Indian thought. Dalit-Bahujan political thinkers questioned the narration of freedom as propagated by the nationalist thinkers. Nationalist thinkers aspired for universal (...) values and at the same time reaffirmed ancient religious principles. Such effort was questioned and doubted by the other thinkers of modern India. Thus, one can find different narrations of freedom, such as social, economic and political. The social categories such as caste, class and gender became bases for their narration on the idea of freedom. The ideas and arguments of B. G. Tilak, M. K. Gandhi, Pandita Ramabai, Jyotiba Phule, B. R. Ambedkar E. M. S. Namboodripad and others would help in larger understanding of the idea of freedom. (shrink)

This book concerns clinical psychology, but it is most concerned with the world outside the clinic. That world—where culture, history, and economy are found—radically impacts the public’s mental health. However these worldly considerations often do not feature centrally in the science and practice of clinical psychology, a subfield of psychology seemingly dedicated to mental health. Desai offers a corrective by travelling out of the clinic and into the world, exploring ideas, movements, and thinkers that help broaden our approach to (...) well-being, by situating it within its cultural, historical, and sociopolitical contexts. The book aims to be an intercultural journey itself—encountering Buddhism, phenomenology, Edmund Husserl, Mahatma Gandhi, and Rev. Dr. Martin Luther King, Jr. along the way. Featuring a Foreword by Jeffrey Sachs, the book positions pressing matters such as social justice, racial justice, and environmental justice as integral components of good mental health work. The book will be of interest to readers interested in cultural and community approaches to psychological science and practice. (shrink)

A dual identity organization refers to an organization having two, often mutually conflicting, self-referential definitions of ‘who we are’ as an organization. Values practices are defined as ‘the sayings and doings in organizations that articulate and accomplish what is normatively right or wrong, good or bad, for its own sake’. In this paper, I study influence of values practices on sustenance of an organizational identity in dual-identity organizations.I adopted a qualitative approach and single case study method for providing a rich (...) narrative of the phenomenon. I collected data from an Indian software organization involved in both software services and software products businesses.The case data show that values practices manifested inside dual-identity organizations in the form of comparisons of the two identities by internal audiences. The study identifies three types of distinct, but interrelated, values practices: values infusion, collective perceptions of pragmatic alignment and collective expectations of equality and equity. The case data show that ineffective management of these values practices was detrimental to the sustenance of an organizational identity that failed to perform well on conventional performance parameters. (shrink)

The modern abundance and prominence of data has led to the development of “data science” as a new field of enquiry, along with a body of epistemological reflections upon its foundations, methods, and consequences. This article provides a systematic analysis and critical review of significant open problems and debates in the epistemology of data science. We propose a partition of the epistemology of data science into the following five domains: (i) the constitution of data science; (ii) the kind of enquiry (...) that it identifies; (iii) the kinds of knowledge that data science generates; (iv) the nature and epistemological significance of “black box” problems; and (v) the relationship between data science and the philosophy of science more generally. (shrink)

Medical ethics in the Indian context is closely related to indigenous classical and folk traditions. This article traces the history of Indian conceptions of ethics and medicine, with an emphasis on the Hindu tradition. Classical Ayurvedic texts including Carakasamhita and Susrutasamhita provide foundational assumptions about the body, the self, and gunas, which provide the underpinnings for the ethical system. Karma, the notion that every action has consequences, provides a foundation for medical morality. Conception, prolongation of one's blood-line is an important (...) ethical aim of life. Thus a wide range of practices to further conception are acceptable. Abortion is a more complex matter ethically. At the end of life death is viewed in the context of passage to another life. Death is a relief from suffering to be coped with by the thought of an eternal atman or rebirth. Keywords: India, Hindu, karma, conception, death CiteULike Connotea Del.icio.us What's this? (shrink)

The view in intercultural philosophy that there is philosophy in all cultures, does not hold in relation to Indian thought. Since modern times a vibrant Indian philosophical tradition has been lacking. Against the background of a reconstruction of the logic of negation in the classical texts of Indian thought, the essay asks for the causes of the end of this philosophical tradition. It shows that its causes can be found in a dialectic of the self-repeal of reason and in the (...) dependence of Indian philosophical thinking upon religious tradition. (shrink)

The Lingayat movement led by Basava, Allama, Mahadevi and many others in Karnataka in the twelfth century stands as one of the important movements that challenged, protested and, to a major extent,...

The World Social Forum —a global gathering of social movements and a process of global change—has come to signify the global justice movements. Since its inception in 2001 in Brazil it has traveled across the Global South, with the 2016 WSF in Montreal. As the WSF has traveled across the world, it has reflected the particular geographies and histories of movement politics in each place. Yet everywhere it has demonstrated what I have called the gendered geographies of struggle. By gendered (...) geographies I mean the epistemic, spatial, and praxis divisions along gender lines evident in the marginalizing of feminist insights about the global political economy and global justice; low representation of women activists in public plenaries and private decision-making structures; and outsourcing of gender issues to women’s activists and movements. Without addressing these gendered geographies, I argue, there can be no global justice. (shrink)

With some exceptions, feminist scholars have written either about gender and globalizations or about transnational feminisms but rarely examined the relationship between them. In this essay, the author wants to reflect on this relationship to highlight how they have shaped each other. She suggests that feminisms are important force-shaping globalizations. At the same time, the relationship between them is fraught and in some instances has furthered inequalities among feminists. But this does not preclude other possibilities as is evident in the (...) work of feminists around the world. (shrink)

In this article, I focus on the work of the South Asian Network for Gender Transformation to show how it goes beyond the current turn to the Global South in much contemporary transnational feminisms. It does so in two ways. One, as evident in the name, it defines a regional imaginary, which is place-based and informed by the long history of interactions in the area beyond the colonial, postcolonial, and recent global forces, as well as in conversation with discourses and (...) practices from the North. Second, its praxis connects activists across borders in a process of mutual learning that acknowledges power inequalities and draws upon local as well as transnational feminist theories and methodologies to enable sustainable collaborations for social and gender justice in the region. Thus, rather than reproducing the North/south binaries with its attendant erasures SANGAT seeks to go beyond them to develop place-based yet connected ‘solidarities of epistemologies’ and praxis. (shrink)