This study developed and tested a model of culture’s effect on budgeting systems, and hypothesized that system variables and reactions to them are influenced by culture-specific work-related and ethical values. Most organizational and behavioral views of budgeting fail to acknowledge the ethical components of the problem, and have largely ignored the role of culture in shaping organizational and individual values. Cross-cultural differences in reactions to system design variables, and in the behaviors motivated or mitigated by those variables, has implications for (...) the design and effectiveness of budgeting systems. The data largely support our research model, demonstrating the hypothesized national cultural differences in system design variables (e.g., participation, standards tightness, budget emphasis, etc. which we characterized as the opportunity and incentives to create budgetary slack), and the expected relationship between incentives (but not opportunity) to create slack and slack creation behavior. The data demonstrate hypothesized cultural differences in ethical ideology but show ethical ideology related to slack creation behavior only for U.S. managers. A discussion of the results and their implications is included. (shrink)

The "Ibercorp affair" was front-page news in Spain at various times between 1992 and 1995. In itself, there was nothing particularly new about it: a newly formed financial group engaged in legally and ethically reprehensible behaviour that eventually came to light in the media, ruining the company (and the careers of those involved). What aroused public interest at the time was the fact that it involved individuals connected with Spanish public and political life, the media and certain business circles. Above (...) all, it demonstrated the personal, economic, social and political consequences of a business culture based on the pursuit of easy profits at any price (what came to be known as the cultura del pelotazo or "culture of the fast buck"). Again, this is all too familiar in business ethics. But it served to goad Spanish society into a rejection of such behaviour. This article describes the facts and their ethical implications. (shrink)

The purpose of this study is twofold. The first objective is to examine the impact of an individual’s ethical ideology and level of professional commitment on the earnings management decision. The second objective is to observe whether the presence of a personal benefit affects an individual’s ethical orientation or professional commitment within the context of an opportunity to manage earnings. Using a sample of 375 undergraduate business majors, our results suggest a significant relationship between an individual’s ethical orientation and decision-making. (...) Further, participants with higher levels of professional commitment seem to be less likely to engage in earnings management behavior and less likely to behave opportunistically. These results have the potential to add to our understanding of certain behaviors in entry-level personnel and should be of interest to managers, practitioners, academicians, and researchers. (shrink)

In 1935, the Nazi government introduced what came to be known as the abrogation of the pro- hibition of analogy. This measure, a feature of the new penal law, required judges to stray from the letter of the written law and to consider instead whether an action was worthy of pun- ishment according to the ‘sound perception of the people’ and the ‘underlying principle’ of existing criminal statutes. In discussions of Nazi law, an almost unanimous conclusion is that a system (...) of criminal law ought not to contain legislation of this sort. This conclusion is often based on how the abro- gation relates to the normative claim that the law ought to be predictable. In particular, it has been argued that since the law ought to be predictable, and since this type of analogy legis- lation implied, caused or contributed to the diminution of the law’s predictability, this type of legislation ought to be prohibited. In this paper, we argue that this argument is not entirely correct. While we believe that the law ought to be predictable and that there is evidence for the claim that the Nazis’ intro- duction of analogical reasoning implied, caused, or contributed to a diminution of predictability, this fact is logically too weak to ground the conclusion that necessarily a penal system ought not to contain legislation of this kind. Despite the undeniable wickedness of the Nazi penal system, this type of analogical reasoning can be made consistent with the pre- dictability of the law. We argue that consistency of this sort depends on whether the use of analogy is supplemented by certain contextual background conditions. The occurrence of these conditions blocks an inference from the fact that the law ought to be predictable to the conclusion that a penal system ought not to allow for this type of analogical reasoning. (shrink)

In a penetrating analysis of student unrest, the Dean for Institute Relations at M.I.T (and former chief of the psychiatric services both there and at Wellesley College) isolates a major cause of campus conflict: the overwhelming, nonproductive mass of unstated academic and social norms that divert the student from creative intellectual effort and from the attempt to define and reach his goals as independently as he is able.

This title is part of UC Press's Voices Revived program, which commemorates University of California Press’s mission to seek out and cultivate the brightest minds and give them voice, reach, and impact. Drawing on a backlist dating to 1893, Voices Revived makes high-quality, peer-reviewed scholarship accessible once again using print-on-demand technology. This title was originally published in 1973.

Recent experiments have shown that when individuals with a substance use disorder are confronted with drug-related cues, they exhibit an automatically activated tendency to approach these cues. The strength of the drug approach bias has been associated with clinically relevant measures, such as increased drug craving and relapse, and activations in brain reward areas. Retraining the approach bias by means of cognitive bias modification has been demonstrated to decrease relapse rates in patients with an alcohol use disorder and to reduce (...) alcohol cue-evoked limbic activity. Here, we review empirical and theoretical literature on the drug approach bias and explore two distinct models of how the drug approach bias may be embodied. First, we consider the “biological meaning” hypothesis, which grounds the automatic approach bias in the natural meaning of the body. Second, we consider the “sensorimotor hypothesis,” which appeals to the specific sensorimotor loops involved in the instantiation of addictive behaviors as the basis of the automatic approach bias. In order to differentiate between the adequacies of these competing explanations, we present specific, predictions that each model should make. (shrink)

The Handbook of Implicit Cognition and Addiction features the work of an internationally renowned group of contributing North American and European authors who ...

Non-human animals are as a matter of routine used as means to human ends. They are killed for food, employed for labour or sport, and experimented on in the pursuit of human health, knowledge, comfort and beauty. Lip-service is paid to the obligation to cause no unnecessary suffering, but human necessity is interpreted so generously that this is a negligible constraint. The dominant traditions of Western thought, religious and secular, have provided legitimation of the low or non-existent moral status of (...) beasts. The rival tradition, which includes the Neo-Platonists, Plutarch and Montaigne, is eccentric and archaic. But the teleologies and hierarchies of orthodoxy are equally incredible now and owe their greater respectability and influence to the inertia of custom. Disregard for beasts is supported partly by the vestigial and unowned belief that they are intended for our use, partly by a more recent piece of lore which is not only thought to be compatible with, but is sometimes held to be integral to, an enlightened scientific outlook, namely that beasts are mere complex stimulus—response mechanisms. The latter is a vexatious obstacle to progress but despite that the state of scientific and philosophical knowledge is now enormously more propitious for a re-appraisal of the moral status of beasts. Two moral philosophers, Peter Singer and Stephen Clark, have recently published books in which such a re-appraisal is attempted. Here I try to compare and assess some of the main features of their very different approaches. (shrink)

The present text book is intended as an introduction to elementary logic. Its content, structure, and manner have been determined in large measure - perhaps 'caused' is the better word- by certain desiderata about which the reader should be informed at the outset. The leading idea is that even an introductory treatment of logic may profitably be fashioned around a rigorous framework.

As bearers of the divine image, all of us are storytellers and artists. However, few people today believe in truth that is not empirically knowable or verifiable, the sort of truth often trafficked through direct forms of communication. Drawing on the works of Soren Kierkegaard, Benson P. Fraser challenges this penchant for direct forms of knowledge by introducing the indirect approach, which he argues conveys more than mere knowledge, but the capability to live out what one takes to be (...) true. Dr. Fraser suggests that stories aimed at the heart are powerful instruments for personal and social change because they are not focused directly on the individual listener; rather, they give the individual room or distance to reconsider old meanings or ways of understanding. Indirect communication fosters human transformation by awaking an individual to attend to images or words that carry deep symbolic force and that modify or replace one's present ways of knowing, and ultimately make one capable of embodying what he or she believes. Through an examination of the indirect approach in Kierkegaard, Jesus, C. S. Lewis, and Flannery O'Connor, Fraser makes a strong case for the recovery of indirect strategies for communicating truth in our time"--Back cover. (shrink)

This book offers a critical account of the fundamental elements of Leibniz's philosophy, as they manifest themselves in his metaphysics and philosophy of language. Emphasis is placed upon his hitherto neglected doctrine of nominalism, which states that only concrete individuals exist and that there are no such things as abstract entities – no numbers, geometrical figures or other mathematical objects, nor any abstractions such as space, time, heat, light, justice, goodness, or beauty. Using this doctrine as a basis, the book (...) considers the core of Leibniz's metaphysics and philosophy of language, including the well‐known principles of Contradiction, Sufficient Reason, Continuity and Individuation, and the concepts of Possible World, Individual Substance, Truth, and Necessity. (shrink)

A study of Pyrrhonean scepticism, consisting of a new translation of Sextus Empiricus' Outlines of Pyrrhonism, accompanied by an analytic introduction and an in-depth, section-by-section commentary - the first of its kind available.

Frank Sibley was one of the most important philosophers of aesthetics of the last fifty years, whose published papers are required reading for serious students of the subject. Approach to Aesthetics will be welcomed both for bringing together these well known papers, and for its inclusion of new, previously unpublished papers. This timeless body of work will continue to demand and reward the attention of scholars and students.

While the early Platonic dialogues have often been explored and appreciated for their ethical content, this is the first book devoted solely to the epistemology of Plato's early dialogues. Author Hugh H. Benson argues that the characteristic features of these dialogues--Socrates' method of questions and answers, his fascination with definition, his professions of ignorance, and his thesis that virtue is knowledge--are decidedly epistemological. In this thoughtful study, Benson uncovers the model of knowledge that underlies these distinctively Socratic views. (...) What emerges is unfamiliar, yet closer to a contemporary conception of scientific understanding than ordinary knowledge. (shrink)

It is beyond doubt that the legal system established by the Nazi government in Germany between 1933-1945 represented a gross departure from the rule of law: the Nazis eradicated legal security and certainty; allowed for judicial and state arbitrariness; blocked epistemic access to what the law requires; issued unpredictable legal requirements; and so on. This introduction outlines the distorted nature of the Nazi legal system and looks at the main factors that contributed to this grave divergence.

A general conceptualization of God’s omnipotence is that he possesses illimitable superior power over and above every other thing. Consequently, God is thought of being able to bring about “all” things. Such belief includes that as all-powerful, he does not need to be protected or defended by his creatures, insofar as he “cannot” be vulnerable to the threats or attacks of any creature, except possibly self-inflicted attacks, which would be selfcontradictory. Human power, on the other hand, assumes the belief that (...) even though God is absolutely omnipotent, believers in him have the duty to either carry out what they believe is his commandment or each one acts as he should act. This being so, the human claim to omnipotence absolutizes man/woman as being able, with impunity, in fact, with stupendous promise of reward, by acting as the “arm” or “brain” of God. The logical conclusion of such reasoning is to deny either claim of omnipotence by God or man. But how plausible would such a conclusion be to real-life situation? (shrink)

In African society today, ubuntu as a notion of African humanism has been, and still is, subject to critical discussion. In African literature, philosophy, ethics, anthropology and theology, ubuntu plays a vast role and scholars in Africa and globally find the notion highly debated. The concept of identity development on the African continent has been written about broadly. This article unpacks the ubuntu philosophies of Augustine Shutte, Kwame Gyekye and John Mbiti. The views of these scholars will be contrasted to (...) critically engage the conceivable commonalities for identity development through cultures. The question addressed herein is: What are the similarities and dissimilarities of ubuntu as a cornerstone for identity development in modern Africa? This article also examines the divergent definition and historical development of ubuntu culture, ubuntu philosophy of identity development, environmental development and various thinkers’ understanding of this African worldview in current Africa and further afield. Contribution: This research contributes to African theological ethics of the new landscape identity and explores the ubuntu worldviews as a developmental process of identities across cultures. Since identity development across cultures is highly dynamic, the hermeneutical interpretation of the principles of ubuntu is crucial. (shrink)

Recent experiments have shown that when individuals with a substance use disorder are confronted with drug-related cues, they exhibit an automatically activated tendency to approach these cues. The strength of the drug approach bias has been associated with clinically relevant measures, such as increased drug craving and relapse, and activations in brain reward areas. Retraining the approach bias by means of cognitive bias modification has been demonstrated to decrease relapse rates in patients with an alcohol use disorder and to reduce (...) alcohol cue-evoked limbic activity. Here, we review empirical and theoretical literature on the drug approach bias and explore two distinct models of how the drug approach bias may be embodied. First, we consider the “biological meaning” hypothesis, which grounds the automatic approach bias in the natural meaning of the body. Second, we consider the “sensorimotor hypothesis,” which appeals to the specific sensorimotor loops involved in the instantiation of addictive behaviors as the basis of the automatic approach bias. In order to differentiate between the adequacies of these competing explanations, we present specific, predictions that each model should make. (shrink)

The current dominant perspective on addiction as a brain disease has been challenged recently by Marc Lewis, who argued that the brain-changes related to addiction are similar to everyday changes of the brain. From this alternative perspective, addictions are bad habits that can be broken, provided that people are motivated to change. In that case, autonomous choice or “free will” can overcome bad influences from genes and or environments and brain-changes related to addiction. Even though we concur with Lewis that (...) there are issues with the brain disease perspective, we also argue that pointing to black swans can be important, that is: there can be severe cases where addiction indeed tips over into the category of brain disease, but obviously that does not prove that every case of addiction falls into the disease category, that all swans are black. We argue that, for example, people suffering from Korsakoff’s syndrome, can be described as having a brain disease, often caused by alcohol addiction. Moreover, the brain changes occurring with addiction are related to choice-behaviour, habit formation and insight, hence essential mental abilities to break the addiction. We argue for a more graded perspective, where both black swans and white swans are rare, and most cases of addiction come as geese in different shades of gray. (shrink)

The model of addiction proposed by Redish et al. shows a lack of fit with recent data and models in psychological studies of addiction. In these dual process models, relatively automatic appetitive processes are distinguished from explicit goal-directed expectancies and motives, whereas these are all grouped together in the planning system in the Redish et al. model. Implications are discussed.