In recent years there has been an increased awareness with regards to ethics in business. More specifically, the abundance of well-publicized examples of cheating, greed, and hypocrisy has created some alarm about the general state of personal ethics. Recent examples include the Oliver North, Ivan Boesky, and Jimmy Swaggart cases. The tax practitioner probably has little direct concern for matters of misconduct and ethical improprieties as mentioned above. Adherence to a code of conduct appears to circumvent the ethical conflict typically (...) found in the business environment. The tax practitioner's ultimate goal is tax minimization for clients. This goal has the blessings of the courts and the writers of tax law.The present day dynamic global economic system includes organizations which have extensive international activity. In an effort to enhance the performance of these organizations, there is typically decentralization of operations. When decentralization exists it is necessary to evaluate the decentralized units. Profit centers are commonly used for this purpose. With profit centers comes the need for transfer pricing between profit centers. The transfer price should be determined in some objective fashion. However, tax minimization often is the driving force in the transfer price decision. (shrink)

How and why does a metaphor work? What happens to us when we hear or read one? My guess is that a metaphor, because it is an erroneous statement, conflicts with our expectations. It releases, triggers, and stimulates our predisposition to detect error and to take corrective action. We do not dismiss or reject a metaphor as simply a false statement for we recognize it as a metaphor and know as [Donald] Davidson suggests that it alludes to something else that (...) we might wish to notice. It preempts our attention and propels us on a quest for the underlying truth. We are launched into a creative, inventive, pleasurable act. To turn Piaget around, to invent is to understand. For the hearer or reader of a metaphor to detect, by himself, the nature of the error and to invent his own version of the truth entails understanding and achievement and thus pleasure. Such pleasure perhaps owes its origin to, and is enhanced by an echo from, the metaphoric playfulness of childhood. A metaphor is a peremptory invitation to discovery. What is discoverable are the various allusive ties, or common attributes, between the metaphor and the underlying truth to which it points. It is plausible to guess that the pleasure, and hence power, of the metaphor depends on two factors. It is the more powerful and effective the greater the number of allusive ties discovered and the greater the speed or suddenness with which the discoveries are made. A metaphor that packs all of its allusions into one or a few words should be more effective than a metaphor on which the same allusions are scattered throughout a long chain of words or sentences. The number of allusive ties in some sense reflects how close the metaphor approaches the truth—how near it is to being on target. Perhaps the closer it is, the more compelling the urge to correct the error—like the pull of a magnet. Don R. Swanson is professor and dean of the graduate library school at the University of Chicago. (shrink)

This article presents an approach to understanding human spatial competence that focuses on the representations and processes of spatial cognition and how they are integrated with cognition more generally. The foundational theoretical argument for this research is that spatial information processing is central to cognition more generally, in the sense that it is brought to bear ubiquitously to improve the adaptivity and effectiveness of perception, cognitive processing, and motor action. We describe research spanning multiple levels of complexity to understand both (...) the detailed mechanisms of spatial cognition, and how they are utilized in complex, naturalistic tasks. In the process, we discuss the critical role of cognitive architectures in developing a consistent account that spans this breadth, and we note some areas in which the current version of a popular architecture, ACT-R, may need to be augmented. Finally, we suggest a framework for understanding the representations and processes of spatial competence and their role in human cognition generally. (shrink)

Hazing behaviors as a part of group initiations have been theorized to contribute to a sense of group solidarity, to ensure loyalty and commitment of group members, to teach group-relevant skills and attitudes to group members, and to reinforce the social hierarchy within groups. In a survey of members of an international college fraternity, researchers propose and test a four-dimensional model of hazing motivation. Using exploratory factor analysis, the proposed four-factor model explains 74 percent of the overall variance and confirmatory (...) factor analysis demonstrated acceptable model fit. Correlation and regression analysis suggested that social dominance- motivated hazing is strongly associated with hazing tolerance, moral disengagement, and a variety of measures related to organizational commitment and attachment. (shrink)

Shortages of new therapeutics to treat coronavirus disease (COVID-19) have forced clinicians, public health officials, and health systems to grapple with difficult questions about how to fairly allocate potentially life-saving treatments when there are not enough for all patients in need (1). Shortages have occurred with remdesivir, tocilizumab, monoclonal antibodies, and the oral antiviral Paxlovid (2) -/- Ensuring equitable allocation is especially important in light of the disproportionate burden experienced during the COVID-19 pandemic by disadvantaged groups, including Black, Hispanic/Latino and (...) Indigenous communities, individuals with certain disabilities, and low-income persons. However, many health systems have resorted to first-come, first-served approaches to allocation, which tend to disadvantage individuals with barriers in access to care (3). There is mounting evidence of racial, ethnic, and socioeconomic disparities in access to medications for COVID-19 (4, 5). -/- One potential method to promote equitable allocation is to use a weighted lottery, which is an allocation strategy that gives all eligible patients a chance to receive the scarce treatment while also allowing the assignment of higher or lower chances according to other ethical considerations (6). We sought to assess the feasibility of implementing a weighted lottery to allocate scarce COVID-19 medications in a large U.S. health system and to determine whether the weighted lottery promotes equitable allocation. (shrink)

We focus on two issues: (1) an unusual, counterintuitive prediction that quantum probability (QP) theory appears to make regarding multiple sequential judgments, and (2) the extent to which QP is an appropriate and comprehensive benchmark for assessing judgment. These issues highlight how QP theory can fall prey to the same problems of arbitrariness that Pothos & Busemeyer (P&B) discuss as plaguing other models.

This paper critically examines the claim that parallel distributed processing (PDP) networks are autonomous learning systems. A PDP model of a simple distributed associative memory is considered. It is shown that the 'generic' PDP architecture cannot implement the computations required by this memory system without the aid of external control. In other words, the model is not autonomous. Two specific problems are highlighted: (i) simultaneous learning and recall are not permitted to occur as would be required of an autonomous system; (...) (ii) connections between processing units cannot simultaneously represent current and previous network activation as would be required if learning is to occur. Similar problems exist for more sophisticated networks constructed from the generic PDP architecture. We argue that this is because these models are not adequately constrained by the properties of the functional architecture assumed by PDP modelers. It is also argued that without such constraints, PDP researchers cannot claim to have developed an architecture radically different from that proposed by the Classical approach in cognitive science. (shrink)

Watching another person in pain activates brain areas involved in the sensation of our own pain. Importantly, this neural mirroring is not constant; rather, it is modulated by our beliefs about their intentions, circumstances, and group allegiances. We investigated if the neural empathic response is modulated by minimally-differentiating information (e.g., a simple text label indicating another’s religious belief), and if neural activity changes predict ingroups and outgroups across independent paradigms. We found that the empathic response was larger when participants viewed (...) a painful event occurring to a hand labeled with their own religion (ingroup) than to a hand labeled with a different religion (outgroup). Counterintuitively, the magnitude of this bias correlated positively with the magnitude of participants’ self-reported empathy. A multivariate classifier, using mean activity in empathy-related brain regions as features, discriminated ingroup from outgroup with 72% accuracy; the classifier’s confidence correlated with belief certainty. This classifier generalized successfully to validation experiments in which the ingroup condition was based on an arbitrary group assignment. Empathy networks thus allow for the classification of long-held, newly-modified and arbitrarily-formed ingroups and outgroups. This is the first report of a single machine learning model on neural activation that generalizes to multiple representations of ingroup and outgroup. The current findings may prove useful as an objective diagnostic tool to measure the magnitude of one’s group affiliations, and the effectiveness of interventions to reduce ingroup biases. (shrink)

This collection of essays on themes in the work of John Locke , George Berkeley , and David Hume , provides a deepened understanding of major issues raised in the Empiricist tradition. In exploring their shared belief in the experiential nature of mental constructs, The Empiricists illuminates the different methodologies of these great Enlightenment philosophers and introduces students to important metaphysical and epistemological issues including the theory of ideas, personal identity, and skepticism. It will be especially useful in courses devoted (...) to the history of modern philosophy. (shrink)

BackgroundIn the Canadian Alliance for Healthy Hearts and Minds (CAHHM) cohort, participants underwent magnetic resonance imaging (MRI) of the brain, heart, and abdomen, that generated incidental findings (IFs). The approach to managing these unexpected results remain a complex issue. Our objectives were to describe the CAHHM policy for the management of IFs, to understand the impact of disclosing IFs to healthy research participants, and to reflect on the ethical obligations of researchers in future MRI studies.MethodsBetween 2013 and 2019, 8252 participants (...) (mean age 58 ± 9 years, 54% women) were recruited with a follow-up questionnaire administered to 909 participants (40% response rate) at 1-year. The CAHHM policy followed a restricted approach, whereby routine feedback on IFs was not provided. Only IFs of severe structural abnormalities were reported.ResultsSevere structural abnormalities occurred in 8.3% (95% confidence interval 7.7–8.9%) of participants, with the highest proportions found in the brain (4.2%) and abdomen (3.1%). The majority of participants (97%) informed of an IF reported no change in quality of life, with 3% of participants reporting that the knowledge of an IF negatively impacted their quality of life. Furthermore, 50% reported increased stress in learning about an IF, and in 95%, the discovery of an IF did not adversely impact his/her life insurance policy. Most participants (90%) would enrol in the study again and perceived the MRI scan to be beneficial, regardless of whether they were informed of IFs. While the implications of a restricted approach to IF management was perceived to be mostly positive, a degree of diagnostic misconception was present amongst participants, indicating the importance of a more thorough consent process to support participant autonomy.ConclusionThe management of IFs from research MRI scans remain a challenging issue, as participants may experience stress and a reduced quality of life when IFs are disclosed. The restricted approach to IF management in CAHHM demonstrated a fair fulfillment of the overarching ethical principles of respect for autonomy, concern for wellbeing, and justice. The approach outlined in the CAHHM policy may serve as a framework for future research studies.Clinical trial registrationhttps://clinicaltrials.gov/ct2/show/nct02220582. (shrink)

In most decision-making situations, there is a plethora of information potentially available to people. Deciding what information to gather and what to ignore is no small feat. How do decision makers determine in what sequence to collect information and when to stop? In two experiments, we administered a version of the German cities task developed by Gigerenzer and Goldstein (1996), in which participants had to decide which of two cities had the larger population. Decision makers were not provided with the (...) names of the cities, but they were able to collect different kinds of cues for both response alternatives (e.g., “Does this city have a university?”) before making a decision. Our experiments differed in whether participants were free to determine the number of cues they examined. We demonstrate that a novel model, using hierarchical latent mixtures and Bayesian inference (Lee & Newell, 2011) provides a more complete description of the data from both experiments than simple conventional strategies, such as the take–the–best or the Weighted Additive heuristics. (shrink)

The ethical issues in conducting research on preventing HIV infection are among the most complex of any area of human subjects research. This article is an update of a 1987 article that addressed potential conflicts between research design and ethics with respect to AIDS prevention among injecting drug users. The present article reviews current ethical issues that arise in the design and conduct of HIV/AIDS prevention research focused on injecting drug users.

At the forefront of international concerns about global legislation and regulation, a host of noted environmentalists and business ethicists examine ethical issues in consumption from the points of view of environmental sustainability, economic development, and free enterprise.

Until recently, psychologists have conceptualised and studied trust in God (TIG) largely in isolation from contemporary work in theology, philosophy, history, and biblical studies that has examined the topic with increasing clarity. In this article, we first review the primary ways that psychologists have conceptualised and measured TIG. Then, we draw on conceptualizations of TIG outside the psychology of religion to provide a conceptual map for how TIG might be related to theorised predictors and outcomes. Finally, we provide a research (...) agenda for future empirical work in this area, as well as practical applications for counsellors and religious leaders. (shrink)

The empirical study of grace, a relational virtue, is in its beginning stages. The purpose of this study was to provide rich, context-based, qualitative data to describe Mainline Protestants’ (a) experiences of, and (b) beliefs about, divine grace. Interviews were conducted with 28 community adults who were affiliated with Mainline Protestant Churches. Results indicated that Mainline Protestant Christians have varying beliefs about divine grace and how it is related to both the present moment and the afterlife. Divine grace was often (...) defined as, or associated with, other relational virtues (e.g., forgiveness and love), and participants occasionally defined grace as a gift. In addition, divine grace was also reported to be difficult to accept at times for a variety of reasons, but the effects of divine grace have direct associations with participants’ overall well-being. Divine grace was also associated with beliefs about heaven or the afterlife, yet participants had varying beliefs about how grace is applied to non-Christians. Limitations and future directions for research are discussed in light of the present empirical literature on divine grace. (shrink)

Based upon the proceedings of the First International Conference on the History of General Relativity, held at Boston University's Osgood Hill Conference Center, North Andover, Massachusetts, 8-11 May 1986, this volume brings together essays by twelve prominent historians and philosophers of science and physicists. The topics range from the development of general relativity (John Norton, John Stachel) and its early reception (Carlo Cattani, Michelangelo De Maria, Anne Kox), through attempts to understand the physical implications of the theory (Jean Eisenstaedt, Peter (...) Havas) and to quantize it (Peter G. Bergmann), to elaborations of the theory into a unified theory of electromagnetism and gravitation (Vladimir P. Vizgin, Michel Biezunski), and considerations of its cosmological extensions (Pierre Kerszberg, George F.R. Ellis). This is the first volume to survey many of the most important questions in the history of general relativity, with many of the contributions drawing upon such original resources as the Einstein Archive. It is hoped that it will stimulate much-needed further research in this hitherto neglected area. (shrink)

Shoemaker (1996) presenteda prioriarguments against the possibility of ‘self‐blindness’, or the inability of someone, otherwise intelligent and possessed of mental concepts, to introspect any of her concurrent attitude states. Ironically enough, this seems to be a position that Gopnik (1993) and Carruthers (2006, 2008, 2009a,b) have proposed as not only possible, but as the actual human condition generally! According to this ‘Objectivist’ view, supposed introspection of one's attitudes is not ‘direct’, but an ‘inference’ of precisely the sort we make about (...) the attitudes of others, an inference that has the advantage in our own case ofonlyour own sensory data and memories, our behavior, and of the context we are in; i.e. we are all substantially self‐ blind. After sorting out a number of methodological and verbal issues, I argue, first, that thea prioriarguments against Objectivism don't succeed, and that Gopnik and Carruthers are right to regard the issue as an empirical one. On the other hand, I think they seriously underestimate the difficulty of establishing Objectivism. It is unlikely there is an inferential procedure from the data of pure sensation, behavior and context to the relevant self‐attributions that would be as spectacularly reliable as people manifestly seem to be. Moreover, there is a simpler model: the mind very likely consists of a panoply of sub‐routines some of whose outputs are ‘tagged’ for their having been so processed, rather in the way that software ‘documents’ are on standard computers. Introspection plausibly consists in a person's simply attending to distinctive constellations of these tags, even though they may lack phenomenal feels. This draws attention to an important independent fact: that much of phenomenology (or ‘what it's like’ to be in a certain state) may be constituted by facts that are not phenomenal. (shrink)

— Niels Bohr, 19231 “There must be quite definite and clear grounds, why you repeatedly declare that one must interpret observations classically, which lie absolute ly in thei r essenc e. . . . It must belong to your deepest conviction—and I cannot understand on what you base it.”.