Critics have argued that Rawls's account of self-respect is equivocal. I show, first, that Rawls in fact relies upon an unambiguous notion of self-respect, though he sometimes is unclear as to whether this notion has merely instrumental or also intrinsic value. I show second that Rawls’s main objective in arguing that justice as fairness supports citizens’ self-respect is not, as many have thought, to show that his principles support citizens’ self-respect generally, but to show that his principles counter the effects (...) of the market on lower class citizens’ sense of worth. This discussion establishes that Rawls, in the end, sees self-respect primarily as an intrinsic good. (shrink)

Like lynching and other mass hysterias, xenophobia exemplifies a contagious, collective wave of energy and hedonic quality that can point toward a troubling unpredictability at the core of political and social systems. While earlier studies of mass hysteria and popular discourse assume that cooler heads (aka rational individuals with their logic) could and should regain control over those emotions that are deemed irrational, and that boundaries are assumed healthy only when intact, affect studies pose individuals as nodes of biosocial networks (...) larger than themselves. Thus rather than suggesting that the individual can only prevent societal harm by gaining command and patrolling the borders of an autonomous self, we embrace the notion that affects can exert a positive and transformative force on a social reality that is resistant to top-down policy intervention and any straightforward moral or logical plea. (shrink)

We often think of trust as an interpersonal relation, and of the distinction between trust and reliance as a distinction between kinds of interpersonal relations. Indeed this is often the case. I may trust one colleague but not find her reliable; rely on another but find him untrustworthy; both trust and rely on my best friend; neither trust nor rely on my dean. One of us has discussed the nature of such relations and distinctions at length. But trust is not (...) only an interpersonal matter. Human society comprises not only individuals but also institutions, and indeed individuals who occupy crucial institutional roles. We often individually or collectively trust, distrust, rely on, or fail or refuse to rely on such institutions or institutional players qua players. In this essay we explore the structure, scope and value of such institutional trust and distrust, which we call “public trust.” Public trust, we will argue, plays a central role in constituting the public sphere and in structuring societies in which it is worth living. (shrink)

In Equal Citizenship and Public Reason, Watson and Hartley dispute the claim that Rawls’s doctrine of political liberalism must tolerate gender hierarchy because it counts conservative and orthodox religions as reasonable comprehensive doctrines. I argue that their defense in fact contains two arguments, both of which fail. The first, which I call the “Deliberative Equality Argument”, fails because it does not establish conclusively that political liberalism’s demand for equal citizenship forbids social practices of domination, as the authors contend. The second, (...) which I call the “Equal Liberties Argument”, fails because it supports a particular version of political liberalism and not the doctrine itself. (shrink)

Hypothetical contracts have been said to be not worth the paper they are not written on. This paper defends hypothetical consent theories of justice, such as Rawls's, against the view that they lack justificatory power. I argue that while hypothetical consent cannot generate political obligation, it can generate political legitimacy.

Literature has been philosophically understood as a practice in the last thirty years, which involves “modes of utterance” and stances, not intrinsic textual properties. Thus, the place for semantics in philosophical inquiry has clearly diminished. Literary aesthetic appreciation has shifted its focus from aesthetic realism, based on the study of textual features, to ways of reading. Peter Lamarque’s concept of narrative opacity is a clear example of this shift. According to the philosophy of literature, literature, like any other art form, (...) does not compel us to engage realistically with it. Against this trend, this paper argues for the distinction between two kinds of opacity, defending textual opacity as a necessary condition for literary opacity. In this sense, examples in literary criticism properly illustrate not a peripheral role of meaning in literary appreciation, but arbitrariness in interpretation, which involves semantic concerns. So the assumed interest in the specific ways in which literature embeds meaning in fictional narrative works. (shrink)

Nosso objetivo neste trabalho é, em primeiro lugar, apresentar o modelo de liberalismo proposto por John Stuart Mill como relevante para o construtivismo da teoria política de John Rawls. Para tal, vamos mostrar que o contratualista americano em alguma medida subscreve o liberalismo do utilitarista inglês. Vamos aproximar ambos os autores no tocante ao método intuicionista e verificar se ainda há alguma vantagem no consequencialismo de Mill. Para Rawls, um procedimento intuicionista é ligado a um conjunto de princípios que não (...) pode ser reduzido. Mill se encaixa na definição, portanto, na medida em que advoga um tipo de hedonismo, característica que o americano descarta, por poder ser listada como teoria moral abrangente. Mesmo assim, precisamos verificar até que medida é possível considerar o utilitarismo de Mill como tendo influenciado o liberalismo de Rawls. Assim, levaremos em conta que ele autorizou, pelo menos parcialmente, um método intuicionista e mostraremos que isso se deu por influência da filosofia política de Mill. Fica assim admitido que o apelo à intuição está na base da teoria da justiça, mas tudo somado pode ficar perfeitamente claro onde reside o equilíbrio lógico proposto por Rawls. Mesmo com o desacordo final, é possível notar a influência do projeto liberal do londrino em torno da teoria política que resultou na _Teoria da Justiça_. Restará ainda tentar saber se realmente é possível se afastar de um consequencialismo e se há alguma vantagem teórica em se manter filiado a uma teoria política e ética como a de Mill do ponto de vista jurídico institucional. Isso porque o consequencialismo com um viés estritamente constitucional, como aquele sugerido por Rawls, não parece ser capaz de solucionar um problema jurídico externo ao hermético sistema teórico proposto nas teorias da justiça contemporâneas. (shrink)

This paper develops a notion of manipulative gaslighting, which is designed to capture something not captured by epistemic gaslighting, namely the intent to undermine women by denying their testimony about harms done to them by men. Manipulative gaslighting, I propose, consists in getting someone to doubt her testimony by challenging its credibility using two tactics: “sidestepping” and “displacing”. I explain how manipulative gaslighting is distinct from reasonable disagreement, with which it is sometimes confused. I also argue for three further claims: (...) that manipulative gaslighting is a method of enacting misogyny, that it is often a collective phenomenon, and, as collective, qualifies as a mode of psychological oppression. (shrink)

By exploring diverse and sometimes positive roles for ignorance, A Defense of Ignorance offers a revisionary approach to epistemology that challenges core assumptions about epistemic values. Townley contributes innovative ways of thinking about the practicalities and politics of knowledge and argues for an expanded domain of responsible epistemic conduct. All social scientists, especially those interested in knowledge and in feminist scholarship, stand to benefit from Townley's arguments.

Although nanotechnology is often defined as operations on the 10-9 meters, the lack of charisma in the scale-bound definitions has been fortified by remarkable dreams and alluring promises that spark excitement for nanotechnology. The story of the rhetorical development of nanotechnology reveals how speculative claims are powerful constructions that create legitimacy in this emerging technological domain. From its inception, nanotechnology has been more of a dream than reality, more fiction than fact. In recent years, however, the term nanotechnology has been (...) actively drawn toward the present to begin to deliver on the fantastic expectations. This debate over time and timing is loaded with paradox. This work examines how future claims work to define what counts as nanotechnology and reveals dilemmas that accompany temporal disjunctures. Science and politics converge in debates about the future of technology as expectations serve to create and enforce power and legitimacy in the emerging area. (shrink)

Nuestro escrito versa sobre tres temas de por sí controversiales. Nos enfocamos en ellos porque muestran el sentir de quienes pertenecemos al talante de la feminidad. Lo que trabajamos de cada tema, está ligado entre sí ya que: aborto, mujeres y poder, nos involucran a todas y a todos los que nos relacionamos con estos talantes.Intentaremos mostrar cómo el cuerpo de la mujer implica también otros dos aspectos: procreación y erotismo y que, dichos aspectos son los que guían el quehacer (...) de las mujeres. (shrink)

Gilbert and colleagues point out the discrepancy between the limited empirical data illustrating changes in personality following implantation of deep brain stimulating electrodes and the vast number of conceptual neuroethics papers implying that these changes are widespread, deleterious, and clinically significant. Their findings are reminiscent of C. P. Snow’s essay on the divide between the two cultures of the humanities and the sciences. This division in the literature raises significant ethical concerns surrounding unjustified fear of personality changes in the context (...) of DBS and negative perceptions of clinician-scientists engaged in DBS. These concerns have real world implications for funding future innovative, DBS trials aimed to reduce suffering as well as hampering true interdisciplinary scholarship. We argue that the philosophical tradition of pragmatism and the value it places on empirical inquiry, experiential knowledge, and inter-disciplinary scholarship – reflecting diverse ways of knowing – provides a framework to start to address the important questions Gilbert and colleagues raise. In particular, we highlight the importance of expert clinician knowledge in contributing to the neuroethical questions raised by Gilbert and colleagues. Finally, we provide illustrative examples of some of our interdisciplinary empirical research that demonstrate the iterative cycle of inquiry characteristic of pragmatism in which conceptual neuroethics questions have led to empirical studies whose results then raise additional conceptual questions that give rise to new empirical studies in a way that highlights the contributions of the humanities and the sciences. (shrink)

Gilbert and colleagues point out the discrepancy between the limited empirical data illustrating changes in personality following implantation of deep brain stimulating electrodes and the vast number of conceptual neuroethics papers implying that these changes are widespread, deleterious, and clinically significant. Their findings are reminiscent of C. P. Snow’s essay on the divide between the two cultures of the humanities and the sciences. This division in the literature raises significant ethical concerns surrounding unjustified fear of personality changes in the context (...) of DBS and negative perceptions of clinician-scientists engaged in DBS. These concerns have real world implications for funding future innovative, DBS trials aimed to reduce suffering as well as hampering true interdisciplinary scholarship. We argue that the philosophical tradition of pragmatism and the value it places on empirical inquiry, experiential knowledge, and inter-disciplinary scholarship – reflecting diverse ways of knowing – provides a framework to start to address the important questions Gilbert and colleagues raise. In particular, we highlight the importance of expert clinician knowledge in contributing to the neuroethical questions raised by Gilbert and colleagues. Finally, we provide illustrative examples of some of our interdisciplinary empirical research that demonstrate the iterative cycle of inquiry characteristic of pragmatism in which conceptual neuroethics questions have led to empirical studies whose results then raise additional conceptual questions that give rise to new empirical studies in a way that highlights the contributions of the humanities and the sciences. (shrink)

Gilbert and colleagues point out the discrepancy between the limited empirical data illustrating changes in personality following implantation of deep brain stimulating electrodes and the vast number of conceptual neuroethics papers implying that these changes are widespread, deleterious, and clinically significant. Their findings are reminiscent of C. P. Snow’s essay on the divide between the two cultures of the humanities and the sciences. This division in the literature raises significant ethical concerns surrounding unjustified fear of personality changes in the context (...) of DBS and negative perceptions of clinician-scientists engaged in DBS. These concerns have real world implications for funding future innovative, DBS trials aimed to reduce suffering as well as hampering true interdisciplinary scholarship. We argue that the philosophical tradition of pragmatism and the value it places on empirical inquiry, experiential knowledge, and inter-disciplinary scholarship – reflecting diverse ways of knowing – provides a framework to start to address the important questions Gilbert and colleagues raise. In particular, we highlight the importance of expert clinician knowledge in contributing to the neuroethical questions raised by Gilbert and colleagues. Finally, we provide illustrative examples of some of our interdisciplinary empirical research that demonstrate the iterative cycle of inquiry characteristic of pragmatism in which conceptual neuroethics questions have led to empirical studies whose results then raise additional conceptual questions that give rise to new empirical studies in a way that highlights the contributions of the humanities and the sciences. (shrink)

The national-level scenarios project NanoFutures focuses on the social, political, economic, and ethical implications of nanotechnology, and is initiated by the Center for Nanotechnology in Society at Arizona State University (CNS-ASU). The project involves novel methods for the development of plausible visions of nanotechnology-enabled futures, elucidates public preferences for various alternatives, and, using such preferences, helps refine future visions for research and outreach. In doing so, the NanoFutures project aims to address a central question: how to deliberate the social implications (...) of an emergent technology whose outcomes are not known. The solution pursued by the NanoFutures project is twofold. First, NanoFutures limits speculation about the technology to plausible visions. This ambition introduces a host of concerns about the limits of prediction, the nature of plausibility, and how to establish plausibility. Second, it subjects these visions to democratic assessment by a range of stakeholders, thus raising methodological questions as to who are relevant stakeholders and how to activate different communities so as to engage the far future. This article makes the dilemmas posed by decisions about such methodological issues transparent and therefore articulates the role of plausibility in anticipatory governance. (shrink)

Epistemological interest in trust concentrates mainly on whether and how it is a proper resource for responsible knowers. However, trust is important and valuable to epistemic agents for reasons that do not depend on its being knowledge-conducive, or knowledge enhancing. Being trusted is essential for full participation in an epistemic community. The story of Cassandra illustrates these dimensions of trust's value.

: The development of nonoppressive ways of knowing other persons, often across significantly different social positions, is an important project within feminism. An account of epistemic responsibility attentive to feminist concerns is developed here through a critique of epistemophilia—the love of knowledge to the point of myopia and its concurrent ignoring of ignorance. Identifying a positive role for ignorance yields an enhanced understanding of responsible knowledge practices.

Massively parallel sequencing, also known as next‐generation sequencing, has the potential to significantly improve newborn screening programs in the United States and around the world. Compared to genetic tests whose use is well established, sequencing allows for the analysis of large amounts of DNA, providing more comprehensive and rapid results at a lower cost. It is already being used in limited ways by some public health newborn screening laboratories in the United States and other countries—and it is under study for (...) broader and more widespread use, including as a core part of newborn screening programs. Sequencing technology has the potential to significantly improve these essential public health programs. For many of the conditions that newborns are already screened for, sequencing can return more specific and more sensitive results. The technology could also enable newborn screening programs to expand the list of rare pediatric conditions that they look for, thereby identifying more infants who can benefit from immediate care. (shrink)

This paper argues that, with modification, Rawls's social contract theory can produce principles of distributive justice applying to the severely disabled. It is a response to critics who claim that Rawls's assumption that the parties in the original position represent fully cooperating citizens excludes the disabled from the social contract. I propose that this idealizing assumption should be dropped at the constitutional stage of the contract where the parties decide on a social minimum. Knowing that they might not be fully (...) capable of social cooperation, the parties will choose a social minimum that is as high and comprehensive as is compatible with the difference principle. This will ensure that the disabled have an adequate income. (shrink)

The manuscript diary of Jane Attwater, an earnestly religious woman from a village near Salisbury in England, offers valuable insight into how women's so-called “private” writings were crucial in preserving familial and community history and in contributing to the production of religious culture. Written regularly between the ages of twelve and eighty-one, Attwater's diary is the most extensive diary written by a nonconformist woman in the eighteenth and nineteenth centuries. The text itself is an extraordinary record of her own religious (...) and family life. At the same time, the materiality of the diary reveals a complex interweaving of faith, family, and memory. The diary contains four generations of Attwater women's diary entries, carefully interleaved to produce diary-conversations; there is evidence of ongoing revisions and excisions throughout; and it was studiously and self-consciously curated for future readership. Attwater wrote both as an aid to her own memory, faithfully placing on paper reminders of God's help, and to preserve the memory of her family and religious community, creating what Pierre Nora calls “lieux de mémoire” – sites for anchoring a group's memory. (shrink)

Kant claims that persons have a perfect duty to respect themselves. I argue, first, that Kant’s argument for the duty of self-respect commits him to an implausible view of the nature of self-respect: he must hold that failures of self-respect are either deliberate or matter of self-deception. I argue, second, that this problem cannot be solved by understanding failures of self-respect as failures of rationality because such a view is incompatible with human psychology. Surely it is not irrational for people, (...) especially members of oppressed groups, to view themselves as having diminished moral worth. (shrink)

This paper contributes to the ongoing discussion of sustainability behaviors by introducing the construct of perceived organizational support toward the environment. We propose and empirically test an integrated model whereby we test the association of POS-E with employees’ organizational citizenship behaviors toward the environment as well as to job attitudes. Results indicated that POS-E was positively related to OCB-E, job satisfaction, organizational identification, and psychological empowerment, and negatively related to turnover intentions. We also found that psychological empowerment partially mediated the (...) relationship between POS-E and the dependent variables. We discuss the theoretical implications as well as practical implications for managers seeking to encourage sustainability in their organizations. (shrink)

Three global developments situate the context of this investigation: the increasing use of social media by organizations and their employees, the burgeoning presence of social media policies, and the heightened focus on corporate social responsibility. In this study the intersection of these trends is examined through a content analysis of 112 publicly available social media policies from the largest corporations in the world. The extent to which social media policies facilitate and/or constrain the communicative sensibilities and values associated with contemporary (...) notions of CSR is considered. Overall, findings indicate that a large majority of policies, regardless of sector or national headquarters, increasingly inhibit communicative tenets of contemporary CSR and thereby diminish employee negotiation and participation in the social responsibilities of corporations. Moreover, policies generally enact organizational communication practices that are contrary to international CSR guidelines. Findings suggest that social media policies represent a relatively unrecognized development in the institutionalization of CSR communicative norms and practices that call into question the promising affordances of social media for the inclusion of various voices in the public negotiation of what constitutes corporate social responsibility. (shrink)

There appears to be a tension between two commitments in liberalism. The first is that citizens, as rational agents possessing dignity, are owed a justification for principles of justice. The second is that members of society who do not meet the requirements of rational agency are owed justice. These notions conflict because the first commitment is often expressed through the device of the social contract, which seems to confine the scope of justice to rational agents. So, contractarianism seems to ignore (...) the justice claims of the severely cognitively impaired. To solve this problem, Martha Nussbaum proposes the capabilities approach. The justifiability condition, on this approach, is met by the idea of overlapping consensus. This essay argues that overlapping consensus cannot meet liberalism’s justifiability condition, nor is it more inclusive of the cognitively impaired. Therefore, we have reason to retain the contract device and look for another way to ensure that liberalism respects the justice claims of all. (shrink)

O presente texto resulta de trabalho apresentado como pôster no Seminário de Estudos “Os Intelectuais e a Educação”, realizado de 19 a 23 de outubro na Faculdade de Educação da Unicamp, sob o tema “Gramsci e a Educação”. A intenção é apresentar resultado de leitura e fichamento realizada a partir dos Cadernos do Cárcere no item que trata acerca dos Intelectuais. Temas como o Estado Educador, os Intelectuais, Filosofia da Práxis, correspondem à fundamentação teórica da pesquisa que estamos desenvolvendo sobre (...) Avaliação Educacional em Revista. Daí a relevância de Gramsci para nossa investigação. (shrink)

O PROCEDIMENTO DE ARRECADAÇÃO DO ICMS: O CONFAZ E A REGULAÇÃO DO SERVIÇO DE TV POR ASSINATURA.

Os Cadernos do PET Filosofia da Universidade Federal do Piauí tem a imensa satisfação de apresentar o décimo segundo volume, número vinte e quatro, do dossiê temático intitulado Memória, História e Esquecimento, que reúne vários artigos filosóficos de professores, professoras, pesquisadores, pesquisadoras, alunos e alunas do Curso de Pós-Graduação em Filosofia da UFPI.

L’article propose d’approcher le conquistador espagnol vers la fin de sa vie (deuxième moitié du XVIe siècle) quand toutes les batailles militaires son restées derrière, dans le passé et dans la mémoire, et quand lui, soldat, est devenu vieux. À ce moment précis le conquistador s’est déjà doté d’une identité liée à la valeur militaire et à la noblesse, mais elle s’est rapidement écroulée par manque de reconnaissance des milieux lettrés et des institutions coloniales. Cela a entraîné une frustration identitaire (...) chez le conquistador. (shrink)

Because contractarians see justice as mutual advantage, they hold that justice can be rationally grounded only when each can expect to gain from it. John Rawls seems to avoid this feature of contractarianism by fashioning the parties to the contract as Kantian agents whose personhood grounds their claims to justice. But Rawls also endorses the Humean idea that justice applies only if people are equal in ability. It would seem to follow from this idea that dependent persons (such as the (...) disabled) lack claims of justice. It appears, then, that the Kantian and Humean themes in Rawls conflict. I present a reading of Rawls that resolves this tension between the Kantian and Humean themes. The first theme, I argue, allows Rawls to maintain that persons as such are owed justice regardless of their ability to engage in social cooperation. The second theme, I argue, allows him to retain Hume's connection between justice and reciprocity, but confines the reciprocity condition to relations among nondependents. I conclude that Rawls's approach permits him to rebut recent criticisms leveled by disability theorists and others who claim that his theory excludes dependents. (shrink)

Cynthia Willett brings together diverse insights from social psychology, classical and contemporary literature, and legal and justice theory to redefine the basis of the moral and legal person. Feminists, communitarians, and postmodern thinkers have made clear that classical liberalism, with its emphasis on individual autonomy and excessive rationalism, is severely limited. Although she is sympathetic with the liberal view, Willett finds it necessary to go further. For her, attention to the social dimensions of the family and civil society is (...) critical if issues of race, gender, class, and sexuality are to be taken seriously. Interdependency, not autonomy, is of increasing significance in an era of globalization. Willett proposes an alternate normative theory that recognizes the impact of social forces on individual well-being. Citizenship in a democracy should not be defined solely on the basis of rights to autonomy, such as bare rights to property or free speech, she explains. Rather, citizenship should be defined first of all in terms of the rights, responsibilities, and capacities of the social person. It is within the African American tradition of political thought that Willett finds a more useful definition of human identity and political freedom. The African American experience offers a compelling vision of social change and a deeper understanding of what it means to be a social person. By focusing on everyday battles against racism, Willett contends, we can gain valuable insight into the meaning of justice. (shrink)

The importance of personal connections and relationships, or guanxi when doing business with the Chinese is widely acknowledged amongst Western academics and business managers alike. However, aspects of guanxi-rehted behaviours in the workplace are often misunderstood by Westerners with some going so far as to equate guanxi with forms of corruption. This study extends earlier study of Tan and Snell: 2002, Journal of Business Ethics 41 (December), 361-384) in its investigation of the underlying modes of moral reasoning in ethical decisions (...) relating to aspects of guanxi, amongst Hong Kong managers. Managers' ethical judgements and underlying moral reasoning relating to a series of guanxi related behaviours were recorded. Content analysis yielded categories that correspond with categories of moral reasoning described in Kohlberg's (1969, Handbook of Socialization Theory and Research, Rand McNally, Chicago, pp. 347-480) model. As hypothesised, it was found that harsher ethical evaluations of guanxi-vehted behaviours were positively correlated with the stage of moral reasoning. The most common types of reasoning were those corresponding to Kohlberg's stages four and five which relate to moral reasoning based on law and order, and on reason rather than emotion. Stage 6, concerned with more universalistic approaches to moral reasoning, was utilised considerably less, consistent with popularly held beliefs of the relativistic nature of Chinese ethics. (shrink)

Children ranging from 3 to 5 years were introduced to two anthropomorphic robots that provided them with information about unfamiliar animals. Children treated the robots as interlocutors. They supplied information to the robots and retained what the robots told them. Children also treated the robots as informants from whom they could seek information. Consistent with studies of children's early sensitivity to an interlocutor's non-verbal signals, children were especially attentive and receptive to whichever robot displayed the greater non-verbal contingency. Such selective (...) information seeking is consistent with recent findings showing that although young children learn from others, they are selective with respect to the informants that they question or endorse. (shrink)

Volume 20, Issue 3, March 2020, Page 46-50.

Abstract:This research examines in a collectivist culture the influence of cognitive moral development, attitudes toward rule-directed behavior, and the perceived importance of codes of conduct and professional standards on auditor judgments about ethical dilemmas. Taiwanese audit professionals were asked to respond to two ethical dilemmas. The first dilemma concerns a situation in which the auditor is asked to acquiesce to a controller’s request to conceal an irregularity. The probability that the auditor’s acquiescence is discovered (i.e., the threat of a sanction) (...) was manipulated in this scenario. The second dilemma involves a case in which the auditor has information that a write-down of obsolete inventory will have a material effect on the earnings of a corporation, and must consider whether or not to inform an individual who is heavily invested in the corporation. The individual’s ingroup status (i.e., whether the individual was a relative or friend of the auditor) was manipulated in this scenario.Auditors were more likely to agree with violations of ethical standards in the first scenario (concealing a client employee’s irregularity) than in the second (revealing confidential information to parties outside the client). In the first scenario, auditors with lower levels of cognitive moral development were less likely to agree with violations of ethical standards when the threat of a sanction was present, while the judgments of those with higher levels of cognitive moral development were not affected by the presence of sanctions. Contrary to expectations, auditors were more likely to agree with violations of ethical standards when the individual involved was a close friend, rather than a relative. In general, as the perceived importance of rules increased, the propensity to violate the Code of Conduct decreased. (shrink)

Abstract:This research examines in a collectivist culture the influence of cognitive moral development, attitudes toward rule-directed behavior, and the perceived importance of codes of conduct and professional standards on auditor judgments about ethical dilemmas. Taiwanese audit professionals were asked to respond to two ethical dilemmas. The first dilemma concerns a situation in which the auditor is asked to acquiesce to a controller’s request to conceal an irregularity. The probability that the auditor’s acquiescence is discovered (i.e., the threat of a sanction) (...) was manipulated in this scenario. The second dilemma involves a case in which the auditor has information that a write-down of obsolete inventory will have a material effect on the earnings of a corporation, and must consider whether or not to inform an individual who is heavily invested in the corporation. The individual’s ingroup status (i.e., whether the individual was a relative or friend of the auditor) was manipulated in this scenario.Auditors were more likely to agree with violations of ethical standards in the first scenario (concealing a client employee’s irregularity) than in the second (revealing confidential information to parties outside the client). In the first scenario, auditors with lower levels of cognitive moral development were less likely to agree with violations of ethical standards when the threat of a sanction was present, while the judgments of those with higher levels of cognitive moral development were not affected by the presence of sanctions. Contrary to expectations, auditors were more likely to agree with violations of ethical standards when the individual involved was a close friend, rather than a relative. In general, as the perceived importance of rules increased, the propensity to violate the Code of Conduct decreased. (shrink)

Fisher, Jin, and Scott push a central assumption of syntactic bootstrapping: that learners have a universal bias to map each noun in a sentence onto a participant role (i.e., argument of the verb). They propose two enrichments: First, that children use both semantic and syntactic information in representing nouns that accompany a verb; second, that children expect continuity across a discourse. They provide evidence for both learning mechanisms among young children, further spelling out the precise mechanisms underlying syntactic bootstrapping.

Globalization theories posit organizational convergence, suggesting that Codes of Ethics will become commonplace and include greater consideration of global issues. This study explores the degree to which the Codes of Ethics of 157 corporations on the Global 500 and/or Fortune 500 lists include the "third generation" of corporate social responsibility. Unlike first generation ethics, which focus on the legal context of corporate behavior, and second generation ethics, which locate responsibility to groups directly associated with the corporation, third generation ethics transcend (...) both the profit motive and the immediate corporate environment. Third generation ethics are grounded in responsibilities to the larger interconnected environment. The results of the study suggest convergence, insofar as Codes of Ethics are becoming standard communication features of corporations across region and industrial sector but still manifest a primary concern with profits and those behaviors which are mandated by law. Only corporations headquartered in the European Union demonstrate a significant degree of global consciousness and reflexivity. However, there is some evidence that third generation ethics and thinking are becoming part of the corporate landscape. More then three quarters of the corporations made at least some reference to third generation ethics. (shrink)