The Sarbanes–Oxley Act of 2002 requires audit committees of public companies’ boards of directors to install an anonymous reporting channel to assist in deterring and detecting accounting fraud and control weaknesses. While it is generally accepted that the availability of such a reporting channel may reduce the reporting cost of the observer of a questionable act, there is concern that the addition of such a channel may decrease the overall effectiveness compared to a system employing only non-anonymous reporting options. The (...) rationale underlying this concern involves the would-be reporter’s likelihood of reporting, the seriousness with which the organization treats an anonymous report, and the organization’s ability to thoroughly follow-up the report. Thus, we explore the extent to which the availability of an anonymous reporting channel influences intended use of non-anonymous reporting channels. Further, in response to Sarbanes–Oxley and the environment of financial scandals that led to its passage, many firms are strengthening their internal audit departments, and providing them with greater independence from upper management’s direct control. Accordingly, our examination tests whether the intended use of the internal audit department as an internal reporting channel is greater when the internal audit department is of “high” versus “low” quality. Finally, the study investigates intended reporting behavior across three different cases (e.g., settings). Results show that the existence of an anonymous channel does reduce the likelihood of reporting to non-anonymous channels, that generally the internal audit department quality does not affect reporting to non-anonymous channels, and that case-setting affects the type of channel to be used. Implications from the study are discussed. (shrink)

Within the Platonic (or Neoplatonic) dualistic conception of body and soul the difference between maleness and femaleness might appear to be a difference which only concerns the body, that is a difference which is not essential for determining who (or what) a certain human is. One might argue that, since humans are essentially their souls and souls are genderless, men and women are essentially equal. As my paper shows, though, Plato's and Proclus’ writings set out two ways of conceptualizing human (...) souls themselves as ‘sexed’ and of doing this in a way that female souls are determined to be inferior to male souls. By Plato's account, souls are indeed genderless in terms of their essence, but they attain maleness through virtuous and femaleness through vicious activities. Proclus, by contrast, conceptualizes souls as essentially ‘male’ or ‘female’. A soul in whose essence the Different predominates is female, while a soul in whose substance the Same predominates is male. And since the attainment and preservation of virtue depend on the strength of the Same, female souls are not vicious by Proclus’ account, but they bear a higher risk of becoming vicious. (shrink)

In his commentary on Plato’sParmenidesProclos describes the maternal and paternal contributions to reproduction as of equal value: The paternal seed furnishes potential λόγοι, the mother actualises them and so causes the reversion of the offspring. However, the definition of the mother as actualising cause is linked to the particular circumstances of conception in the sphere of nature. In general, Proclus bases his concept of femininity on the idea of a shared, but not equal activity by paternal and maternal causes. In (...) the metaphysical sphere the maternal cause is distinguished by its inspiring activity, that is, it provokes the procession of powers that are permanently anchored in the father and so it enables the begetting of the offspring as an entity separate from the father. This activity involves a loss of perfection, which is the basis for a difference in value between the activities of the maternal and paternal causes. (shrink)

Current perspectives on attractiveness-related prosocial biases emphasize the contribution of evolutionarily shaped mating drives. Here, we extend these concepts by highlighting the pivotal role of the hypothalamic peptide oxytocin in augmenting the salience and rewarding value of social stimuli, including the partner's face, thereby fostering social bonding in general and the stability of monogamous pair bonds and offspring care in particular.

The American Journal of Bioethics, Volume 12, Issue 7, Page 32-33, July 2012.

In his commentary on Plato’s Parmenides Proclos describes the maternal and paternal contributions to reproduction as of equal value: The paternal seed furnishes potential λόγοι, the mother actualises them and so causes the reversion of the offspring. However, the definition of the mother as actualising cause is linked to the particular circumstances of conception in the sphere of nature. In general, Proclus bases his concept of femininity on the idea of a shared, but not equal activity by paternal and maternal (...) causes. In the metaphysical sphere the maternal cause is distinguished by its inspiring activity, that is, it provokes the procession of powers that are permanently anchored in the father and so it enables the begetting of the offspring as an entity separate from the father. This activity involves a loss of perfection, which is the basis for a difference in value between the activities of the maternal and paternal causes. (shrink)

In his commentary on Plato’s Parmenides Proclos describes the maternal and paternal contributions to reproduction as of equal value: The paternal seed furnishes potential λόγοι, the mother actualises them and so causes the reversion of the offspring. However, the definition of the mother as actualising cause is linked to the particular circumstances of conception in the sphere of nature. In general, Proclus bases his concept of femininity on the idea of a shared, but not equal activity by paternal and maternal (...) causes. In the metaphysical sphere the maternal cause is distinguished by its inspiring activity, that is, it provokes the procession of powers that are permanently anchored in the father and so it enables the begetting of the offspring as an entity separate from the father. This activity involves a loss of perfection, which is the basis for a difference in value between the activities of the maternal and paternal causes. (shrink)

Since its founding in 1943, Medievalia et Humanistica has won worldwide recognition as the first scholarly publication in America to devote itself entirely to medieval and Renaissance studies. Since 1970, a new series, sponsored by the Modern Language Association of America and edited by an international board of distinguished scholars and critics, has published interdisciplinary articles. In yearly hardbound volumes, the new series publishes significant scholarship, criticism, and reviews treating all facets of medieval and Renaissance culture: history, art, literature, music, (...) science, law, economics, and philosophy. (shrink)

Increasing rates of obesity have fueled interest in the factors underlying food choice. While epidemiological studies report that disadvantaged social groups exhibit a higher incidence of obesity, causal evidence for an effect of social contexts on food choice remains scarce. To further our knowledge, we experimentally investigated the effect of disadvantageous social context on food choice in healthy, non-dieting participants. We used three established experimental methods to generate social contexts of different valence in controlled laboratory settings: (i) receiving varying amounts (...) of money in a Dictator Game (DG; n = 40), (ii) being included or excluded in a Cyberball Game (CBG; n = 35), and (iii) performing well, average, or poorly in a response time ranking task (RTR; n = 81). Following exposure to a particular social context, participants made pairwise choices between food items that involved a conflict between perceived taste and health attributes. In line with previous research, stronger dispositional self-control, greater cognitive control of eating behavior, and lower external eating (all assessed via questionnaires) were associated with healthier food choices. As expected, being treated unfairly in the DG, being excluded in the CBG, and performing poorly in the RTR led to negative emotions. However, we did not find an effect of the induced social context on food choice in any of the experiments, even when taking into account individual differences in participants' responses to the social context. Our results suggest that-at least in controlled laboratory environments-the influence of disadvantageous social contexts on food choice is limited. (shrink)

In researching the biomedically-engineered drug Neulasta, a breast cancer patient becomes aware of the extent to which knowledge about the development and marketing of drugs influences her decisions with regard to treatment. Time spent on understanding the commercial interests of insurers and pharmaceutical companies initially thwarts but ultimately aids the healing process. This first-person narrative calls for physicians to recognize that the alignment of commercial interests transgresses the patient’s humanity.

We suggest that certain experiences reported by patients with schizophrenia show that priority, consistency, and exclusivity are not sufficient for the experience of willing an action. Furthermore, we argue that even if priority, consistency, and exclusivity cause the experience of being the author of an action, this does not mean that conscious will is an illusion.