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The purpose of this paper is to explore an emerging ethical theory for the Digital Age – Flourishing Ethics – which will likely be applicable in many different cultures worldwide, addressing not only human concerns but also activities, decisions and consequences of robots, cyborgs, artificially intelligent agents and other new digital technologies.

In the past, a number of influential ethical theories in Western philosophy have focused upon choice and autonomy, or pleasure and pain or fairness and justice. These are important ethical concepts, but we consider “flourishing” to be a broader “umbrella concept” under which all of the above ideas can be included, plus additional ethical ideas from cultures in other regions of the world (for example, Buddhist, Muslim, Confucianist cultures and others). Before explaining the applied approach, this study discusses relevant ideas of four example thinkers who emphasize flourishing in their ethics writings: Aristotle, Norbert Wiener, James Moor and Simon Rogerson.

Flourishing Ethics is not a single ethical theory. It is “an approach,” a “family” of similar ethical theories which can be successfully applied to humans in many different cultures, as well as to non-human agents arising from new digital technologies.

This appears to be the first extended analysis of the emerging flourishing ethics “family” of theories.

The purpose of this paper is to discuss the rhetorical framings that can be discerned by applying discourse analysis to a publicly available transcript of a Public Accounts Committee (PAC) inquiry in the UK.

In particular, the authors examine the discursive tactics used during the 2013 investigation by the House of Commons PAC, “Tax Avoidance: The Role of Large Accountancy Firms”.

Two opposing rhetorical framings of “tax avoidance” are analysed which the authors see developing incrementally and directly opposing each other. Metaphors are used by the PAC to exemplify the dark side of professions, including potentially transgressing the boundaries of what constitutes “tax avoidance”. This is counteracted by the Big Four portraying an alternative market-oriented/neo-liberal view of professions pursuing a societal good through dedication to promoting market competition.

Whilst one rhetorical framing is predicated on being able to draw a clear distinction between tax evasion and tax avoidance, the alternative rhetorical framing contests this distinction and contributes to an existing cultural account that paints the dark side of some of the professions. Extending the work of Creed et al. (2002) and Alexander (2011), the authors demonstrate the bridging between micro-level discursive acts and broader cultural accounts, at the macro level. As such the authors discuss the pertinence of this multi-level discursive contest, within post-inquiry sensemaking, for understanding the “dark side” of professions.

The purpose of this paper is to explore ways in which children and young people are being positioned as change agents for families through school health promotion initiatives in New Zealand.

The paper maps and describes the kinds of policies and initiatives that directly or indirectly regard children as conduits of healthy eating and exercise messages/practices for families. Drawing on post-structural theoretical frameworks, it explores what these resources suggest in terms of how healthy families should live.

Families are positioned as central to school health promotion initiatives in New Zealand, especially in relation to obesity prevention policies and strategies. Children are further positioned as agents of change for families in many of the resources/policies/initiatives reviewed. They are represented as key transmitters and translators of school-based health knowledge and as capable of, and responsible for, helping their families eat well and exercise more.

While recognising children’s agency and capacity to translate health messages is a powerful and welcome message at one level, the author need to consider the implications of requiring children to convey health information, to judge their family practices and, at times, to be expected to change these. This may create anxiety, family division and expect too much of children.

The paper takes a novel post-structural perspective on a familiar health promotion issue. Given the proliferation of family-focussed health initiatives in New Zealand and elsewhere, this perspective may help us to explore, critique and understand more fully how children are expected to be engaged in these initiatives, and the potentially harmful implications of these expectations.

This case presents common-sized financials for two companies, each of which is in a number of industries. The companies have different market niches, and students are asked to identify the companies from details provided. The case also allows for financial comparisons among industries.

This study aims to explore and clarify the mechanism by which recognition-based heuristic biases influence the investment decision-making and performance of individual investors, with the mediating role of fundamental and technical anomalies.

The deductive approach was used, as the research is based on behavioral finance's theoretical framework. A questionnaire and cross-sectional design were employed for data collection from the sample of 323 individual investors trading on the Pakistan Stock Exchange (PSX). Hypotheses were tested through the structural equation modeling (SEM) technique.

The article provides further insights into the relationship between recognition-based heuristic-driven biases and investment management activities. The results suggest that recognition-based heuristic-driven biases have a markedly positive influence on investment decision-making and negatively influence the investment performance of individual investors. The results also suggest that fundamental and technical anomalies mediate the relationships between the recognition-based heuristic-driven biases on the one hand and investment management activities on the other.

The results of the study suggested that investment management activities that rely on recognition-based heuristics would not result in better returns to investors. The article encourages investors to base decisions on investors' financial capability and experience levels and to avoid relying on recognition-based heuristics when making decisions related to investment management activities. The results provides awareness and understanding of recognition-based heuristic-driven biases in investment management activities, which could be very useful for decision-makers and professionals in financial institutions, such as portfolio managers and traders in commercial banks, investment banks and mutual funds. This paper helps investors to select better investment tools and avoid repeating the expensive errors that occur due to recognition-based heuristic-driven biases.

The current study is the first to focus on links recognition-based heuristic-driven biases, fundamental and technical anomalies, investment decision-making and performance of individual investors. This article enhanced the understanding of the role that recognition-based heuristic-driven biases plays in investment management. More importantly, the study went some way toward enhancing understanding of behavioral aspects and the aspects' influence on investment decision-making and performance in an emerging market.

The purpose of this paper is to evaluate the possibility of rating the credit worthiness of a firm’s quarterly financial report using a dynamic anomaly detection method.

The study uses a data set containing financial statements from Quarter 1 – 2001 to Quarter 4 – 2016 of 937 Vietnamese listed firms. In sum, 24 fundamental financial indices are chosen as control variables. The study employs the Mahalanobis distance to measure the proximity of each data point from the centroid of the distribution to point out the extent of the anomaly.

The finding shows that the model is capable of ranking quarterly financial reports in terms of credit worthiness. The execution of the model on all observations also revealed that most financial statements of Vietnamese listed firms are trustworthy, while almost a quarter of them are highly anomalous and questionable.

The study faces several limitations, including the availability of genuine accounting data from stock exchanges, the strong assumptions of a simple statistical distribution, the restricted timeframe of financial data and the sensitivity of the thresholds for anomaly levels.

The study opens an avenue for ordinary users of financial information to process the data and question the validity of the numbers presented by listed firms. Furthermore, if fraud information is available, similar research can be conducted to examine the tendency for companies with anomalous financial reports to commit fraud.

This is the first paper of its kind that attempts to build an anomaly detection model for Vietnamese listed companies.

Marketing ethics and social responsibility are inherently controversial, and years of research continue to present conflicts and challenges for marketers on the value of a socially responsible approach to marketing activities. This article examines whether or not consumers care about ethical behaviour, and investigates the effect of good and bad ethical conduct on consumer purchase behaviour. Through focus group discussions it becomes clear that although we are more sophisticated as consumers today, this does not necessarily translate into behaviour which favours ethical companies and punishes unethical firms. The article concludes by some thoughts on how marketers might encourage consumers to engage in positive purchase behaviour in favour of ethical marketing.

Presents the first chapter in this work with regard to the search for new ideas and better interpretations in the growth and development of new ideas. Investigates the exchange of views between thinkers of different points of view. Invites co‐operation between various factions to investigate unification of all known sciences (natural and economic) and to include the arts. Mentions all the great thinkers in these areas and unreservedly discusses their contribution in the school of thought. Proffers that modern technology cannot and should not be slowed down and that for the social economy of human solidarity should be aimed for, to begin a new era for humanity.

The aim of this study is to know if ethical theories could be connected to some leadership approaches.

In the paper eight leadership approaches are selected: directive leadership, self‐leadership, authentic leadership, transactional leadership, shared leadership, charismatic leadership, servant leadership, transformational leadership. Five western ethical theories (philosophical egoism, utilitarianism, Kantianism, ethics of virtue, ethics of responsibility) are analyzed to see to what extent their basic concepts could be connected to one or the other leadership approach.

A given ethical theory (such as philosophical egoism) could be suitable to the components of various leadership approaches. Ethical leadership does not imply that a given leadership approach is reflecting only one ethical theory. Rather, ethical leadership implies that for different reasons, various leadership approaches could agree with the same ethical theory. This is what we could call the “moral flexibility of leadership approaches”.

This study focuses on western ethical theories. A similar study should be undertaken for Eastern ethical theories coming from Buddhism, Hinduism, Confucianism, or Daoism.

Some dualisms (such as Kantianism‐transformational leadership, philosophical egoism‐transactional leadership) do not reflect the philosophical connections between ethical theories and leadership approaches. Thus, the notion of ethical leadership would have to be redefined. In doing so, the paper reveals how a given ethical theory could be used by different kinds of leaders, and for very different reasons.

This study will contribute to make ethical theories and ethical leadership more interconnected, in spite of the different (parallel) “conceptual universes” in which they have evolved until now.

The first purpose of this paper is to show that the so‐called “Administrative Humanitarian” is not a derivation from the “Human Science”. It is really derivated from “Antroprocentrismo” innocence, echo, at the same time from Geocentrismo. The second purpose of this paper is to explain why in the administrative humanitarian, while the human being in productive organization is, in a rhetoric way, “the center” of all, denies its essence on practices related to the act of work.

To support these two purposes, the paper suggests a brief presentation of the different “humanitarians” that really exist. Some of them, the “Christian Humanitarian” and the “Liberal Laïco Humanitarian” and other human sciences including organization studies before it goes through some considerations about the up‐to‐date promises, related to the cultural project of the “Administrative Humanitarian” and its ideal.

This paper is challenging traditional humanism and is denouncing discrepancies between discourses and action. If one observes the contemporary business world, one might conclude that the humanist paradigm in business administration is in crisis, since it is incapable of explaining the lack of correspondence between what is preached and what is practised in reality.

This paper belongs to a long tradition, which is still marginal is administrative science. This is why such a position should be important for further researches.