McNair (1991) discusses the "proper compromises" made by junior auditors in large public accounting firms by arguing that the conflict between high-quality and low-cost auditing leads to "ethically ambivalent" behavior. Specifically, McNair provides evidence that success during the early stages of a public accounting career requires auditors to complete quality audits in an unreasonably short period of time. Completing quality audits within insufficient time constraints puts junior auditors in the following dilemma: report time truthfully and fail versus (...) underreport time and succeed. We reevaluate this conflict approximately one decade after McNair''s study and provide evidence that pressures toward "ethical ambivalence" have been reduced in public accounting firms. (shrink)

Après la révolution d’Octobre 1917, la transformation des rapports sociaux entre les sexes a été placée au cœur du projet bolchevik de construction du socialisme en Russie. De nouvelles formes d’organisation de la vie domestique, du travail et de la société transformeraient les relations entre les hommes et les femmes. Afin que les femmes puissent participer à égalité avec les hommes aux activités de production et de la sphère publique, il était indispensable de libérer les femmes des tâches domestiques en (...) transférant celles-ci dans la sphère des services collectifs. Qu’en fut-il dans la réalité? Les enquêtes sur les emplois du temps des familles, appelées enquêtes de budget temps, qui ont été réalisées en URSS au début des années 1920 puis à la fin des années 1960 et au début des années 1970, permettent de juger de la réalité de l’évolution des rôles sociaux derrière les discours dans la Russie soviétique. (shrink)

This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors' ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U. S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had (...) an impact on intention to engage in the behaviours. Country was also found to have a significant impact, with U. S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed. (shrink)

Augustus De Morgan was a British mathematician and logician. He formulated De Morgan's laws and introduced the term mathematical induction, making its idea rigorousFrom the introduction:"If I had before me a fly and an elephant, having never seen more than one such magnitude of either kind; and if the fly were to endeavor to persuade me that he was larger than the elephant, I might by possibility be placed in a difficulty. The apparently little creature might use such arguments about (...) the effect of distance, and might appeal to such laws of sight and hearing as I, if unlearned in those things, might be unable wholly to reject. But if there were a thousand flies, all buzzing, to appearance, about the great creature; and, to a fly, declaring, each one for himself, that he was bigger than the quadruped; and all giving different and frequently contradictory reasons; and each one despising and opposing the reasons of the others-I should feel quite at my ease. I should certainly say, My little friends, the case of each one of you is destroyed by the rest. I intend to show flies in the swarm, with a few larger animals, for reasons to be given.In every age of the world there has been an established system, which has been opposed from time to time by isolated and dissentient reformers. The established system has sometimes fallen, slowly and gradually: it has either been upset by the rising influence of some one man, or it has been sapped by gradual change of opinion in the many.I have insisted on the isolated character of the dissentients, as an element of the a priori probabilities of the case. Show me a schism, especially a growing schism, and it is another thing. The homeopathists, for instance, shall be, if any one so think, as wrong as St. John Long; but an organized opposition, supported by the efforts of many acting in concert, appealing to common arguments and experience, with perpetual succession and a common seal, as the Queen says in the charter, is, be the merit of the schism what it may, a thing wholly different from the case of the isolated opponent in the mode of opposition to it which reason points out.During the last two centuries and a half, physical knowledge has been gradually made to rest upon a basis which it had not before. It has become mathematical. The question now is, not whether this or that hypothesis is better or worse to the pure thought, but whether it accords with observed phenomena in those consequences which can be shown necessarily to follow from it, if it be true. Even in those sciences which are not yet under the dominion of mathematics, and perhaps never will be, a working copy of the mathematical process has been made. This is not known to the followers of those sciences who are not themselves mathematicians and who very often exalt their horns against the mathematics in consequence. They might as well be squaring the circle, for any sense they show in this particular.". (shrink)

Whistleblowing is a subject which seizes the media headlines from time to time, and nowhere is such a dilemma of conscience more sensitive than in the area of finance and internal auditing. Additionally, professional organisations are sometimes felt to be less than supportive of their members who occasionally resort to whistlelowing. But how does it look from inside the auditing profession? Professor Chambers is a director of The Institute of Internal Auditors Inc., and a member of the Internal (...) Auditing Standards Board. He is Professor of Audit & Control at the University of Hull, and since 1991 he has chaired the Professional Standards & Guidelines Committee of IIA . He is author of several books and a former Dean of the Business School of City University, London. In 1991 he established Management Audit Ltd., The Water Mill, Moat Lane, Old Bolingbroke, Spilsby, Lincolnshire PE23 4EU, which specialises in services to boards, audit committees and internal auditors. This article was originally presented to the 54e Conférence Internationale of The Institute of Internal Auditors, Inc., organised by the Institut Francais des Auditeurs Consultants Internes. Except where otherwise indicated, the views expressed in this article are those of the author. (shrink)

This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors’ ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U.S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an (...) impact on intention to engage in the behaviours. Country was also found to have a significant impact, with U.S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed. (shrink)

'The most comprehensive and accessibly written account of how people use time across European and North American countries... this book must be read by anyone with specialized interest in time use and socio-economic organisation. The book has a wide application. It is well crafted, tackling difficult and contentious, yet crucial, debates in contemporary society with clarity and precision. Regardless of whether you agree with its prognosis, analysis and theoretical reasoning, this is a thought provoking critique of socio-economic and (...) temporal organisation.' -British Journal of Sociology 'The book will be valued particularly for its careful explanations of how time budget data can be analysed so as to make comparisons between countries and reveal trends over time.' -Sociology 'The book is entirely accessible to the general reader and many of the key ideas are graphically illustrated.' -Annals of Leisure ResearchIs there a 'speed-up' of daily life? Have the best-off members of developed societies lost their leisure? Have women won their jobs but kept their housework? Changing Times seeks to answer these and similar questions, putting together, for the first time, evidence of changing time-use patterns drawn from forty large-scale surveys, from twenty countries in Western Europe, North America, and Australia, covering the last third of the twentieth century. (shrink)

How should the world's remaining carbon budget be divided among countries? We assess the role of a fault‐based principle in answering this question. Discussion of the role of historical emissions in dividing the global carbon budget has tended to focus on emissions before 1990. We think that this is in part because 1990 seems so recent, and thus post‐1990 emissions seem to constitute a lesser portion of historical emissions. This point of view was undoubtedly warranted in the early 1990s, when (...) discussion of fault‐based principles in this context began. While this view still has some intuitive force, we find that it and the associated focus on pre‐1990 emissions are now out of date. Emissions since 1990 in fact constitute a large and rapidly increasing proportion of emissions since 1750 – approximately half of the carbon emissions due to fossil fuel use and cement production, at the time of writing. We show that a restricted fault‐based principle, according to which emissions should be divided among countries on the basis of their emissions since 1990, is both viable and powerful. We consider standard objections to a fault‐based principle in this context, how such a principle might more concretely be applied, and its likely implications. (shrink)

During 1980–90, Japan's annual real GDP growth rate was 4.6%, but which declined to 1.2% in the 1990s. While the drop in itself is a problem, at the same time it exacerbated many other problems, namely inequality, budget deficits, and the increasing burden of an aging society.

In this study, a new mathematical model is presented to solve the flexible flow shop problem where transportation is reliable and there are constraints on intermediate buffers, budgets, and human resource learning effects. Firstly, the model is validated to confirm the accuracy of its performance. Then, since it is an NP-hard one, two metaheuristic algorithms, namely, MOSA and MOEA/D, are rendered to solve mid- and large-scale problems. To confirm their accuracy of performance, two small-scale problems are solved using GAMS (...) exact solution software, and the obtained results have been compared with the output of the algorithms. Since the problem in this study is multiobjective, five comparative indices are used to compare the performance of algorithms. The results show that the answers achieved using the metaheuristic algorithms are very close to the ones achieved via the GAMS exact program. Therefore, the proposed algorithms are validated, and it is proved that they are accurately designed and useable in solving the real-world problems in logical calculation time. By comparing the obtained results, it can be seen that the MOEA/D algorithm performs better in terms of computational time and Mean ideal distance. The MOSA algorithm also performs better according to the index Spread of nondominated solutions, diversity metric, and number of Pareto solutions. Considering the confirmation of precision and accuracy of performance of the proposed algorithms, it can be concluded that MOSA and MOEA/D are useful in solving the mid- and large-scale modes of the problem in the study, which is very applicable in the real world. (shrink)

In this paper we outline the activities of young girls in a Toba community of northern Argentina and examine the effect of girl helpers on time allocation of nursing women. Activity budgets were obtained for 41 girls aged 3 to 15 using spot observations. Girls spent substantial portions of observations engaged in helping behaviors. Individual values varied with age, anthropometric characteristics, and birth order. Activity budgets of 21 nursing women were obtained through focal observation sessions. Women living (...) in households with girls aged 7 to 15 allocated 17% less time to domestic work and 9% more time to socializing during afternoon observation sessions. For nursing women in this community, direct childcare (provided by the infant’s own mother) seemed to be a priority. Living with a girl helper did not have any measurable effect on the frequency or duration of nursing, or on the time that women spent caring for their infants. Based on these findings, hypotheses are outlined for future work on the effect of girl helpers on women’s fertility. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Journal of Aesthetic Education 38.2 (2004) 1-6 [Access article in PDF] Once Again, This Time with Feeling Stephen Davies The arbitrariness of so many virtuosos is partly responsible for the excess of expression marks to be found in the works of composers who thus hoped to forestall distortion and misinterpretation. Yet, complete control over the performer is not only impossible but also undesirable. The only remedy is (...) to improve the education of performers in matters of musical style and taste. The most common fault is the application of a Romantic, that is, a highly expressive treatment of non-Romantic music, such as the works of Bach, Mozart, Beethoven. The deplorable result is an overdoing of all nuances: the use of prestissimo instead of allegro, of larghissimo instead of adagio, of fff and ppp instead of f and p, of frequent crescendi and decrescendi instead of an even level of sonority, of numerous rubatos, ritardandos, and accelerandos instead of strictly kept tempo, etc. In view of all these tendencies nothing seems to be more important for the student than to learn to play without expression. Only the pianist who has learned to play Bach's Chromatic Fantasia or Beethoven's Apassionata in the most rigid way will be able to add that amount of nuances and shades which these works properly require.1 Prelude How does the performer communicate the emotional expressiveness imparted by the composer to his music? The response to this question will depend on one's view of performance. For Western works specified notationally(to which I will restrict the following discussion), a plausible position regards musical performance as analogous to quotation. The performer's task and intention is, by following the composer's score, to repeat or re-create an "utterance" made originally by the composer, and, thereby, to convey what he meant by it. The response will depend also on one's theory as regards the manner in which music is expressive of emotion. [End Page 1] Expressive Performance as Feeling or Simulation One such account, known as the expression theory, has it that music is expressive of an emotion just in case the composer experienced that emotion and gave vent to it through the act of composition; the work, his "utterance," betrays what he felt. In that case, the performer's task is to quote the composer's utterance in a manner that betrays the same emotion. Rather than merely mouthing what he says, she will invest it with the passion that would be typical of someone's giving direct expression to his or her experience of the relevant emotion. She might adopt either of two approaches to this end. Like the "method" actor, she might induce an equivalent emotion in herself and affirm what she quotes as an expression of her own feeling, this being one she shares with the composer. Or she might simulate the expression of the appropriate emotion. She articulates the composer's utterance as if she felt what he did.According to the arousal theory, music is expressive of a given emotion just in case the audience is aroused to an experience of that emotion as a consequence of listening to and following the music. In that case, the performer's goal is to move the auditor to an appropriate emotional response by "quoting" the composer. One of the most compelling ways of doing so would be by eliciting an empathetic reaction. Provided the performer demonstrates the appropriate feeling with sufficient ardor, she can rely on the natural human sympathy of the audience to kindle in them a reaction echoing her own emotion. Accordingly, she should proceed as already described, either by inciting herself to the appropriate emotion and showing it in her manner of playing, or, at least, by acting if she is in the grip of that emotion, even if she is not.There are grounds for rejecting both the emotivist and the arousal theories of musical expressiveness, but independent of those reasons, it should be apparent that what these accounts imply about the manner of performing music expressively is... (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Journal of Aesthetic Education 38.2 (2004) 1-6 [Access article in PDF] Once Again, This Time with Feeling Stephen Davies The arbitrariness of so many virtuosos is partly responsible for the excess of expression marks to be found in the works of composers who thus hoped to forestall distortion and misinterpretation. Yet, complete control over the performer is not only impossible but also undesirable. The only remedy is (...) to improve the education of performers in matters of musical style and taste. The most common fault is the application of a Romantic, that is, a highly expressive treatment of non-Romantic music, such as the works of Bach, Mozart, Beethoven. The deplorable result is an overdoing of all nuances: the use of prestissimo instead of allegro, of larghissimo instead of adagio, of fff and ppp instead of f and p, of frequent crescendi and decrescendi instead of an even level of sonority, of numerous rubatos, ritardandos, and accelerandos instead of strictly kept tempo, etc. In view of all these tendencies nothing seems to be more important for the student than to learn to play without expression. Only the pianist who has learned to play Bach's Chromatic Fantasia or Beethoven's Apassionata in the most rigid way will be able to add that amount of nuances and shades which these works properly require.1 Prelude How does the performer communicate the emotional expressiveness imparted by the composer to his music? The response to this question will depend on one's view of performance. For Western works specified notationally(to which I will restrict the following discussion), a plausible position regards musical performance as analogous to quotation. The performer's task and intention is, by following the composer's score, to repeat or re-create an "utterance" made originally by the composer, and, thereby, to convey what he meant by it. The response will depend also on one's theory as regards the manner in which music is expressive of emotion. [End Page 1] Expressive Performance as Feeling or Simulation One such account, known as the expression theory, has it that music is expressive of an emotion just in case the composer experienced that emotion and gave vent to it through the act of composition; the work, his "utterance," betrays what he felt. In that case, the performer's task is to quote the composer's utterance in a manner that betrays the same emotion. Rather than merely mouthing what he says, she will invest it with the passion that would be typical of someone's giving direct expression to his or her experience of the relevant emotion. She might adopt either of two approaches to this end. Like the "method" actor, she might induce an equivalent emotion in herself and affirm what she quotes as an expression of her own feeling, this being one she shares with the composer. Or she might simulate the expression of the appropriate emotion. She articulates the composer's utterance as if she felt what he did.According to the arousal theory, music is expressive of a given emotion just in case the audience is aroused to an experience of that emotion as a consequence of listening to and following the music. In that case, the performer's goal is to move the auditor to an appropriate emotional response by "quoting" the composer. One of the most compelling ways of doing so would be by eliciting an empathetic reaction. Provided the performer demonstrates the appropriate feeling with sufficient ardor, she can rely on the natural human sympathy of the audience to kindle in them a reaction echoing her own emotion. Accordingly, she should proceed as already described, either by inciting herself to the appropriate emotion and showing it in her manner of playing, or, at least, by acting if she is in the grip of that emotion, even if she is not.There are grounds for rejecting both the emotivist and the arousal theories of musical expressiveness, but independent of those reasons, it should be apparent that what these accounts imply about the manner of performing music expressively is... (shrink)

When weighing up which inhaler to prescribe, a doctor may prioritise a patient’s preferences over the expected harms from the associated carbon emissions. Parker argues that this is wrong.1 Doctors have a pro-tanto duty to switch from a high-carbon metered-dose inhaler (MDI) to a low-carbon dry-powdered inhaler (DPI)—even though this provides no direct patient benefit—unless switching would undermine trust or significantly worsen a patient’s health. He goes on to state that even if DPIs are more expensive for the National Health (...) Service (NHS) then this is justified so long as it does not ‘significantly threaten’ the NHS’ ability to protect and promote health. This may appear to be a radical proposal, challenging the ethical principles of autonomy, health entitlements and justly distributed resources. However, we will claim that it is only radical in so far as one perceives (A) patient autonomy and healthcare entitlements as existing within a vacuum, unrelated to other foundational ethics concerns and (B) the health consequences of a given healthcare budget are limited solely to the designated recipients rather than all affected parties. Here, we test the claim that our responsibility for promoting patient autonomy …. (shrink)

Efficiency is an important value for all publicly funded healthcare systems. Limited resources need to be used prudently and wisely in order to ensure best possible outcomes and waste avoidance. Since 2010, the drive for efficiency, in the UK, has acquired a new impetus, as the country embarked on an ‘age of austerity’ purportedly to balance its books and reduce national deficit. Although the NHS did not suffer any direct budget cuts, the austerity policies imposed on the welfare system, including (...) social and mental healthcare, have had a direct and detrimental impact on the healthcare service. This paper draws from a qualitative study conducted in three A&E Departments in England to explore the effects of austerity policies on the everyday experiences of doctors and nurses working in Emergency Departments. It discusses the operationalisation of efficiency in A&E, in a climate of austerity, and its effects on the experiences and practices of healthcare professionals. It uses the empirical data as a springboard to highlight the role of structures and regulations, in this case targets and protocols, in how core healthcare ethical values, such as empathy, are exercised in practice. It provides an analysis of the normative role structures and regulations can play on the perception and practice of professional duties and obligations in healthcare. (shrink)