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Plato and Aristotle would have found the modern effort to fuse ethics and ecology to be incomprehensible. Despite the fact that oikos—meaning house or household—is a Greek word, Greek science did not entertain a concept of ecology. Nor did Greek philosophy regard nature as morally considerable. Etymology aside, the word ecology in anything like its modern sense of “biospheric house” did not appear in European thought until 1873 when Ernst Heinrich Haeckel, a German biologist and philosopher, used it, with the spelling “Oekologie,” in his The History of Creation. Furthermore, the words “ecology” and “ecological” always had exclusive reference, until quite recently, to a scientific discipline and not to a branch of philosophy. As with the Classical Greek philosophers, so it was also with modern thinkers. Ethics, they held, were concerned solely with interpersonal relations. They could not, therefore, recognize a duty to nature. That we do owe a duty to nature, however, is the carefully considered conclusion of most of the environmental ethicists.

The purpose of this paper is to explore how notions of disciplinary power manifest themselves in audit regulatory developments. When it comes to research on the relationship between audit quality and regulation, much of the prior scholarly work has kept to the positivist tradition of quantitative analysis under the guise of “economic rationality”. In contrast, this research takes an interpretive approach to provide an alternate and unique perspective, using motifs of Foucauldian power and control to illuminate the operation of external regulation in a South African setting. The paper examines what may be loosely described as a mandatory whistle-blowing duty imposed on external auditors.

Detailed interviews with some of South Africa's leading corporate governance experts are used to highlight the disciplinary effect of an auditor's duty to bring reportable irregularities to the attention of an independent regulator.

Blowing the whistle on irregularities contributes, not only to increasing the information made available to stakeholders, but to creating a valid expectation of auditors serving the public interest by enhancing a sense of transparency and accountability. Elements of resistance to panoptic-like control are, however, also present suggesting that, in part, the regulation may simply be creating the illusion of active reporting.

The research relies on a relatively small sample of subject experts and does not provide a complete account of regulatory developments taking place in South Africa and abroad. Additional research on the role of whistle-blowing in an external audit setting is needed focusing particularly on similarities and variations in interpretations of reporting by auditors from the perspective of more diverse stakeholder groups.

Mandatory reporting of irregularities by auditors can provided additional useful information for stakeholders and may contribute to demands for more effective reporting by auditors.

Arms-length regulation of the audit profession should not be seen only as a means of improving audit quality and the utility of audit reports. Powerful social forces are also. This research demonstrates how laws and regulations have a potential disciplinary effect on the audit profession that contributes to a restoration of confidence in the audit process after it is best by scandals, even if motifs of power and control are somewhat illusionary.

This research addresses the need for more detailed analysis of precisely how mechanisms of accountability and transparency operate in the broader corporate governance arena. The paper also contributes to the calls for more detailed, context-specific studies of audit. Finally, this paper is one of the first to employ a critical theoretical perspective on audit in an African setting, responding to the need for contextual, methodological and theoretical eclecticism in the area of corporate governance research.

The postponement boundary problem entails that duties and cross-border trade complexity can lead companies to geographically postpone operations to downstream global facilities. The present study aims at investigating the problem to provide insights into the drivers behind the choice of different postponement strategies for global food supply chains.

A single case study was conducted considering an Italian company exporting olive oil toward the United States. Two global postponement strategies, previously formalized in the literature, were tailored for food supply chains. A multi-methodological approach was adopted, combining data obtained through exploratory case research with empirically grounded analytical modeling. A sensitivity analysis was also performed, to investigate outcomes related to the considered problem when changing key parameters.

Bulky and heavy packing materials account for a big percentage of finished products' volume and weight, and this can deeply affect strategies' cost-effectiveness. Postponing packaging operations could allow for taking advantage of lower tariffs levied on bulk goods, contributing to significantly lower duties to be paid. However, important trade-offs could arise related to the required investments, and the fiscal regulatory frameworks must be carefully examined.

This study offers an empirical investigation of the postponement boundary problem, which is largely unexplored in the current literature. It also tackles an understudied empirical context as global food supply chains. It summarizes the drivers behind and explores the costs related to the implementation of different strategies, offering an original quantitative approach that could support practitioners' decision-making. Lastly, it formalizes five propositions that could pave the way for further research inquiries.

The purpose of this paper is to examine the perceptions of a sample of Hong Kong principals and teachers of the extent to which quality management (QM) has been effectively implemented in primary schools. The features of QM improvement implemented in Hong Kong primary schools include: values and duties, systems and teams(ST) resources and changes(RC) and meeting pupil needs and empowering staff.

A quantitative, survey questionnaire was adopted in this study. A total of 322 respondents (83 principals and 239 teachers) out of 83 primary schools responded to the questionnaire.

The finding shows that all four features of QM are perceived as being implemented in Hong Kong primary schools. There are significant differences between the perceptions of principals and teachers towards “value and duties”, “ST”, “RC” of QM. However, there is no significant difference between the perceptions of principles and teachers towards “meeting pupil needs and empowering staff” of QM.

This paper is a first step towards extending the theory and practice of QM to principals and teachers in Hong Kong primary schools.

The purpose of this paper is to identify the relationships between self-efficacy and self-awareness and the moral obligations of leaders in understanding and developing these personal qualities. As leaders strive for excellence, self-efficacy and self-awareness can empower them to unlock their own potential and the potential of their organizations and those with whom they work.

The paper integrates research of self-efficacy and self-awareness as they pertain to ethical leadership and presents six propositions that increase leadership effectiveness, create value for the organization, and develop leaders considered my trusted by others.

The authors argue that greater understanding of self-efficacy and self-awareness is important for individual growth and can enable ethical leaders to empower themselves, their colleagues, and the organization in which they work.

This research presents six propositions concerning self-efficacy and self-awareness and their influence on effective leadership that can be tested in future research. The ethically based nature of self-efficacy and self-awareness merits additional academic research and practitioner application.

This paper provides valuable insights to scholars and practitioners by proposing six propositions that will allow leaders to increase their effectiveness and add value to the organization.

Ethical leaders add value by continuously improving themselves. Ethical leaders owe it to others and themselves to be more effective through a greater understanding of self-efficacy and self-awareness.

Self-efficacy and self-awareness are moral duties associated with the identities of leaders and important for leaders in understanding their own capabilities and identities. Greater knowledge of self-efficacy and self-awareness can enable ethical leaders to be more effective and create value.

The purpose of this paper is to suggest a new analytical methodology for transient analysis of DC‐DC power converters. The closed‐form solution obtained following this methodology is suitable both for design of passive elements of the converter and for the development of control techniques.

The methodology is based on a mixed use of Laplace transform and z‐transform. The expressions of variables of the set of equations, characteristic of a DC‐DC converter, are first evaluated in the Laplace domain for the generic switching interval. The solutions obtained are then z‐transformed in order that they match in each contiguous time interval, to form the complete transient response.

The new solution methodology allows the analytical determination of time constants of DC‐DC converters, also in presence of large duty‐cycle variations. Moreover, it is possible to evaluate easily the influence of passive elements on converter's behaviour, without several numerical simulations.

The analytical solution of linear systems is well known both in transient and in steady‐state conditions. However, when there is an infinite number of poles in the Laplace transform of the input signals, such as the case of switching power converters, the inversion in a closed form of the Laplace transform of the solution can be cumbersome. The methodology presented tries to overcome this problem by using an approach based on the z‐transform. Operating in this way, a closed‐form solution can be obtained both in transient and in steady‐state conditions, for all the main topologies of switching power converters. The procedure has been explained in detail for the sample case of boost DC‐DC converters.

Newspapers provide the context to how the public understands the role of race and gender in America. Both are portrayed commonly as having lost their power. Taking an intersectional approach, here I examine the role race and gender play in black newspaper coverage of Michelle Obama from August 2008 through July 2009. Analyzing 31 papers, gathered from Ethnic NewsWatch, I examine 175 articles, notes, and editorials that addressed the first lady in some capacity. Most narratives highlighted traditional first lady duties, her “family” values and fashion. Female reporters were focused on Obama's values and duties before the election, but emphasized her duties and looks after. Although from December, their reporting was more diffuse, having no particular focus, male reporters also focused on her duties pre-election, but values and looks were relatively unimportant. Race remained an important element in many narratives, especially for male reporters. It was mostly invoked in ways that were ceremonial and abstract, with little attention to the specific plight of black communities. In contrast, female reporters made the intersection of race and gender important (both before and after the election), and Obama's looks (particularly after). Overall, these papers were supportive; and they almost appear in awe of a black family in the White House. As a result, little attention was given to exploring how “change you can count on” would affect black America particularly.

A proposed typology of moral exemplars in business highlights instances selected to illustrate standards for inclusion. The typology distinguishes among champions, heroes, and saints as different kinds of business exemplars. The typology reflects variations in both specific decision conditions and moral value emphases of business actors. The typology also differentiates moral exemplars from moral neutrals (i.e., amoral actors) and moral sinners (i.e., moral value scofflaws). The objective is to advance understanding of moral character and moral courage in business settings.

The methodology combines original conceptual argument and brief case summaries taken from available literature. The chapter is not a systematic survey of literature but cites key works. Construction of the typology involved iteration between conceptual development and case interpretation.

The chapter separates business cases into private business and public business, and applies Adam Smith’s distinction between citizenship and good citizenship. An additional distinction is made between extreme conditions and normal conditions. Moral heroism in business is restricted to life-and-death or strongly analogous situations in extreme conditions such as hazardous whistleblowing. Moral sainthood in business involves extreme maximization of a single value going far beyond simple compliance with legal requirements and typical ethical norms – Smith’s definition of citizenship. Moral championing in business concerns some degree of lesser self-sacrifice in defense of important values reflecting Smith’s definition of good citizenship.

The chapter is a selection of literature undertaken in iteration with the conceptual development effort. The original research aspect of the chapter is thus quite limited. The author is not positioned to judge the accuracy of published information, for or against a particular instance. The classifications thus depend on whether the instance would, if the generally reported facts are basically accurate, serve as a reasonable illustration of standards for inclusion. Criticisms have been made concerning some of the instances discussed here.

The emphasis is on providing standards for defining moral exemplars for business to suggest how much can be accomplished in business through moral influence.

The conceptual contribution is original, although drawing on the philosophical literature debate about saints and heroes. The chapter treats exemplar as the overarching construct, separated into three kinds: heroes, saints, and champions. Sinner is implicit in the notion of saint. The chapter adds moral champions and moral neutrals to isolate moral heroism. The cases exist in the literature, but have been combined together here for the first time.

In practice, monetary valuation of biotic resources by the concept of total economic value (TEV) is a powerful tool for a rational treatment of this fraction of natural capital and for its conservation. Beyond methodological limits to monetarisation with regard to its marginal character there are also moral limits. Adopting the weakest and least controversial assumptions regarding both mankind’s dependence on biodiversity and environmental ethics, one is led to the conclusion that the impossibility of communicating with future generations forbids us to value biodiversity only in monetary terms. Fairness towards futurity demands that we consider conservation as a constraint on economic activity.