This study aims to investigate the role of self-construal in sharpening reputation judgment on earnings management cases. This study involves a personality variable that can provide sharper insights into individual assessments, namely self-construal. The study uses an experimental case with involved participants to judge the ethics of earnings management done by other managers (the target managers). Participants of this study consist of 109 master’s degree students majoring in accounting and management who acts as fellow managers. Participants provide ethical judgment and (...) reputation judgment of the target managers. This study indicates that ethical judgment on earnings management behavior differs depending on the target managers’ self-construal. In addition, ethical judgment has a positive and significant effect on reputation judgment. The following analysis showed that ethical judgment mediates the effect of earnings management behavior that self-construal moderates on reputation judgment. Studies that highlight the impact of managers’ reputation engaging in earnings management are still limited. This study used a behavioral approach, especially involving self-construal, to scrutinize the behavior of individuals within the organization, which is previous studies have not yet involved that personality factor. This research’s results imply that a manager’s response to peer’s behavior is helpful to design an appropriate management control system for organizations. This study only used earnings management scenarios in order to increase earnings. Earnings management can be in the form of actions to increase or decrease earnings. (shrink)

Mind attribution may be divided into the subcategories of attribution of agency, associated with moral agency, and attribution of experience and emotion, associated with moral concern and moral patiency (Gray et al. Science 315(5812):619, 2007; Gray et al. Proceedings of the National Academy of Sciences of the United States of America 108(2):477–479, 2011b; Robbins and Jack Philosophical Studies 127(1):59–85, 2006). In this paper I attend to social context and the different psychological needs influencing the different types of mind attribution. A (...) need for social connection drives the attribution of experiences and emotions. The individual’s capacity to regulate emotional reactions is crucial for empathic concern. I further relate differences of mind attribution, attention, and emotional processing, to two different modes of functioning: In an interactive state of mind (comparable to the “second-person perspective” described by Schilbach et al. Behavioral and Brain Sciences, in press), social and emotional cues are attended to; In a detached task-oriented state of mind it may be beneficial to predict the behaviors of others but emotional information may not be attended to. The complexity and plasticity of mind attribution, including the possibility to train attentional mechanisms and regulation of emotions, is promising for the field of moral enhancement. (shrink)

In 1889 Hugo de Vries published " Intracellular Pangenesis " in which he formulated his ideas on heredity. The high expectations of the impression these ideas would make did not come true and publication was negated or reviewed critically. From the reactions of his Dutch colleagues and the discussion with the famous German zoologist August Weismann we conclude that the assertion that each cell contains all hereditary material was controversial and even more the claim that characters are inherited independently of (...) each other. De Vries felt that he had to convince his colleagues of the validity of his theory by providing experimental evidence. He established an important research program which resulted in the rediscovery of Mendel's laws and the publication of "The Mutation Theory." This article also illustrates some phenomena that go beyond an interesting episode in the development of theories of heredity. It shows that criticism from colleagues can move a researcher so deeply that he feels compelled to set up an extensive research program. Moreover it illustrates that it is not unusual that a creative scientist is only partially willing to take criticism on his theories into account. Last but not least it demonstrates that common opinion on the validity of specific arguments may change in the course of time. (shrink)

SummaryThis article addresses how and why the Dutch translation of Forbonnais's Elémens de commerce came about and the reasons for its lack of success. It explores the context in which the Utrecht printers and booksellers Spruit and Haanebrink in 1771 published a Dutch version of the first edition of the Elémens. In the preceding decades the deteriorating wealth and power of the Dutch Republic had become a major theme in the transnational debates on political economy. Recent research has established that (...) Dutch authors contributed to this debate as well, initially by propagating neutrality of trade in combination with an attempt reform the staple market system, but increasingly by arguing the necessity of another type of economy. Inspired by foreign examples, a movement of reformative patriotism emerged, advocating a more balanced economy in which international commerce stimulated mature agricultural and industrial sectors. This type of political economy could be found in Forbonnais's Elémens and may have triggered its rendering into Dutch. It was the first in a series of translations instigated by Hendrik van den Heuvel, the organiser of economic patriotism in the Dutch Republic. Spruit and Haanebrink dedicated the Dutch version of the Elémens to him and mentioned Van den Heuvel's recommendation of the French original. The fact that the intended buyers, economic patriots, were able to read the Elémens in French, may have precluded a big sale of the title, but the poor quality of the translation did not help either. However, one should not conclude that the Dutch reading public was not interested in the Elémens. In 1780 Van den Heuvel still recommended another edition in a better translation. Other sources, such as Dirk Hoola van Nooten's Dutch version of Condillac's Le commerce et le gouvernement considérés relativement l'un à l'autre, suggest that Forbonnais's ideas were acknowledged. (shrink)

An increasing number of people worldwide are living with chronic conditions that have an aspect of bodily fragility as part of the condition or as an effect of treatment. In this article, I explore the temporal experience of bodily fragility and the particularities of consciousness states among people with the chronic condition osteogenesis imperfecta (OI) in Denmark. My aim is threefold. First, my goal is to give an insight into life with OI, a rare and rarely studied condition. Second, I (...) shed light on bodily fragility, a theme that lives in the shadows of other analytical foci in anthropology. Third, I will contribute to the anthropological understanding of the connection among body, physical environment, and consciousness. I argue that the lifeworlds of people with OI are haunted by mental and bodily memories and fearful future scenarios, which makes the past and the future collapse into the present. (shrink)

The centrality of language for feminist theory and practice is a widely shared tenet. So is the awareness of the difficulty of 'creating' a language in which to express a female subject who cannot have a voice in the given symbolic order. In the Italian context, and working on a daily newspaper, how does one write about the feminist movement? And - which is more difficult - how does one write about feminist theory? The requirements of communication might seem to (...) call for a simplified language, a sort of 'translation' of the terms of the theoretical debate. But where does communication end and betrayal begin? (shrink)

One of the main features of Italian feminism of "difference," as seen from an international perspective, is its distinctly political vocation. This vocation is not only, nor especially, limited to the perimeter of a gender politics, but is to be found in the radical critique or in the rethinking of traditional political categories, in the invention of new practices, in the redefinition of the very sphere of politics and in the modes of its transformation. The Italian case, as far as (...) feminism is concerned, is also characterised by the fact that this feminist political critique has been carried on for more than three decades alongside a crisis of traditional politics. The aim of this essay is twofold: one the one hand I analyse the relationship between political crisis and a critique of politics as seen in the larger framework of the relationship between the demise of patriarchy and the end of modern politics; on the other, I examine the resources which may derive from a feminist thought and practice in the present season, which, in Italy, seems marked not only by a crisis but by the collapse of democratic politics. (shrink)

Without doubt,veni vidi viciis one of the most famous quotations from Antiquity. It is well known that it was Julius Caesar who coined the renowned expression. Less frequently discussed is the fact that ‘I came, I saw, I conquered’ was announced as written text. According to Suetonius, Caesar paraded a placard displaying the wordsveni vidi viciin his triumph held over Pontus in 46b.c.(Suet.Iul. 37.2):Pontico triumpho inter pompae fercula trium verborum praetulit titulum VENI VIDI VICI non acta belli significantem sicut ceteris, (...) sed celeriter confecti notam.In his Pontic triumph he exhibited among the biers of the procession a placard (titulus) with three words VENI VIDI VICI, not to show the deeds performed in the war, as in the others, but to mark out how fast the war had been concluded. (shrink)