As Post observes, accounting firms are unique among multinationals. They are more likely than firms in almost any other category to go abroad. They also have less choice in location as their expansion is determined largely by the desired locations of their clients. Given the widespread global presence of such firms, it can be argued that the global audit firm is uniquely at risk from variations in ethical perceptions across nations. This study extends the U.S. accounting literature on determinants of (...) cheating among accounting students to the U.K. Based on the work of Cohen et al. it develops a model that suggests that students in lower "uncertainty avoidance" countries will be both less likely to cheat, and when they do cheat, will be driven by internal rather than external mode. Our results supported the model as proposed as our results indicated that U.S. students were more likely to cheat and were more responsive to external stimuli than were the U.K. students. (shrink)

This article on the potential for patient online records access (ORA) to increase the likelihood of nocebo effects is timely, 1 given the recent introduction of full prospective records access for primary care patients in England. 2 Blease provides a convincing overview of the evidence for the nocebo effect and examines the complex interplay with health inequities. The article proposes two mechanisms for ORA augmenting nocebo effects through: (A) patients reading about possible negative outcomes of treatments and (B) a negative (...) clinician tone or less supportive content in the notes diminishing patient trust and setting up negative expectations. Blease notes a small percentage of those who had used ORA at least once during the previous year in one study reported feeling more worried about their medications, 3 and that those with mental health diagnoses were significantly more prone to this than those without such diagnoses.shrink)

This volume consists of autobiographical by the following scholars, together with pictures and autographs: Raven I. McDavid, Jr., Henry M. Hoenigswald, John B. Carroll, William G. Moulton, Archibald A. Hill, Yakov Malkiel, Charles F. Hockett, Harold B. Allen, William Bright, Einar Haugen, George S. Lane, Frederic G. Cassidy, James B. McMillan, Winfred P. Lehmann, Fred W. Householder, and Dell Hymes. A master list of references, and an index of persons conclude the volume.

Drawing from the Boulding''s (1956) framework for general systems theory, the need to employ richer paradigm in the study of organizations (Pondy and Mitroff, 1979) is reiterated. It is argued that a better understanding of organizational ethical behavior is contingent upon viewing organizations as symbol processing systems of shared language and meanings. Further, it is proposed that organizations, like individuals, develop into collectivities of shared cognitions and rationale, over a period of time. The study adapts Kohlberg''s (1983) model of moral (...) development to examine if organizations can be viewed as passing through different stages of moral development depending on the type of moral reasoning employed to explain their behaviors in the face of ethical crises. Several cases raising questions about the ethics of corporate behavior were researched. An instrument entitled Organization Response Analysis was constructed using statements made by various spokespersons representing five of these organizations. The instrument was administered to 246 graduate and undergraduate students of business (N = 246). Results indicated a great degree of concurrence among respondents of differing genders, levels of education and work experience in determining the stages of moral development of organizations. Limitations of the current study and implications for future research and practice are discussed. (shrink)

In this book, Yaqub describes a simple conception of truth and shows that it yields a semantical theory that accommodates the whole range of our seemingly conflicting intuitions about truth. This conception takes the Tarskian biconditionals as correctly and completely defining the notion of truth. The semantical theory, which is called the revision theory, that emerges from this conception paints a metaphysical picture of truth as a property whose applicability is given by a revision process rather than by a fixed (...) extension. The main advantage of this revision process is its ability to explain why truth seems in many cases almost redundant, in others substantial, and yet in others paradoxical. Yaub offers a comprehensive defense of the revision theory of truth by developing consistent and adequate formal semantics for languages in which all sorts of problematic sentences can be constructed. Yaqub concludes by introducing a logic of truth that further demonstrates the adequacy of the revision theory. (shrink)

The purpose of this paper is to inquire into the fate of Cleomenes' reforms after his defeat at Sellasia and to show that contrary to the prevailing opinion their main part was not abolished by the victors. It will be necessary to summarize briefly the reforms and to discuss their relation to the patrios politeia of Sparta before we examine their fate after Cleomenes' defeat.

Muzykalʹnai︠a︡ ėstetika i kulʹturologii︠a︡ -- Istorii︠a︡ muzyki -- Istorii︠a︡, teorii︠a︡ muzykalʹnogo ispolnitelʹstva -- Tradit︠s︡ionnai︠a︡ kulʹtura.

An ontology of geographic kinds is designed to yield a better understanding of the structure of the geographic world, and to support the development of geographic information systems that are conceptually sound. This paper first demonstrates that geographical objects and kinds are not just larger versions of the everyday objects and kinds previously studied in cognitive science. Geographic objects are not merely located in space, as are the manipulable objects of table-top space. Rather, they are tied intrinsically to space, and (...) this means that their spatial boundaries are in many cases the most salient features for categorization. The ontology presented here will accordingly be based on topology (the theory of boundary, contact and separation) and on mereology (the theory of extended wholes and parts). Geographic reality comprehends mesoscopic entities, many of which are best viewed as shadows cast onto the spatial plane by human reasoning and language. Because of this, geographic categories are much more likely to show cultural differences in category definitions than are the manipulable objects of table-top space. (shrink)

Transhumanists would have humanity's creation of posthumanity be our governing aim. Susan B. Levin challenges their overarching commitments regarding the mind, brain, ethics, liberal democracy, knowledge, and reality. Her critique unmasks their notion of humanity's self-transcendence via science and technology as pure, albeit seductive, fantasy.

Jean-Paul Sartre, in describing the realization of his freedom, was often inclined to say mysterious things like ‘I am what I am not’, ‘I am not what I am’ (‘as I am already what I will be …, I am the self which I will be, in the mode of not being it’, ‘I make myself not to be the past … which I am’.) He was therefore plainly contradicting himself, but was this merely a playful literary figure (paradox), or (...) was he really being incoherent? By the latter judgment I do not mean to reject his statements entirely (like many of his Anglo-Saxon contemporaries); for I believe there is an intimate link between contradiction and freedom, as I shall explain in this paper. But a minor thing we must first have out of the way is the suggestion that Sartre's language was just a rhetorical trope, designed merely to express some banal platitude in a bemusing way: ‘I am not yet what I will be’, ‘I am no longer what I was’ are sane and sensible, for instance, but cannot be the meant content of Sartre's sayings, since, while they would indeed describe the reform of some character, they would be appropriate only before or after some metamorphosis, not, as Sartre clearly intended, in the midst of some process of riddance and conversion, whether radical or otherwise. Yet, in the turmoil of such a change, ‘I am not what I am’ (or the everyday ‘I am not myself’) still, surely, cannot be true, and if that is the case, Sartre must be being inocherent, and therefore, obfuscating and deliberately obscure, and hence, it seems, must properly be rejected by all right and clear thinking men. (shrink)

The paper focuses on the problematic of selfinterpretation and the correspondence between selfimage and the reality. Its presupposition is, that a human being is not committed to a single way of life, fully determined by his/her biological characteristics or by the dictate of his/her social background; first of all, he/she is not dependent on single ways of the interpretation of the world or of his/her selfinterpretation. It is his/her ability to accept certain characteristics as his/her own that makes him/her a (...) human being. There is usually a distinction between his/her own seeing himself/herself, which does not necessarily, leads to a failure. The strategies of survival are various and they need not to be rooted in true interpretations in all their aspects. In conclusion the author argues, that the critical thinking making its way into everyday life as well as into the public sphere offers the possibility of the variability of the ways of life and of a consensual coexistence on the basis of manifold interpretative structures and models. Enforcing a uniform view as a presupposition of human cooperation is replaced by an approach, respecting the legitimacy of the pluralistic image of the world and of the humans, for which this approach makes no obstacle in cooperative working of society. (shrink)

While the question of free will does not figure as prominently in Buddhist writings as it does in western theology, philosophy, and psychology, it is a topic that was addressed in the earliest Buddhist writings. According to these accounts, for pragmatic and ethical reasons, the Buddha rejected both determinism and indeterminism as understood at that time. Rather than asking the metaphysical question of whether already humans have free will, Buddhist tradition takes a more pragmatic approach, exploring ways in which we (...) can acquire greater freedom to make wise choices that are truly conducive to our own and others' genuine well-being. One key to achieving such freedom is the cultivation of attentional skills so that one can deliberately focus one's attention with continuity and clarity on one's chosen object. A second theme is the cultivation of insight into the manner in which our own attitudes shape experience, allowing for the possibility of altering not only the way we experience events in the present, but also how we are influenced by our memories of the past. Finally, the Great Perfection school of Tibetan Buddhism emphasizes the realization of the deepest dimension of consciousness -- pristine awareness -- which transcends the nexus of causality. This is regarded as the ultimate source of freedom and the ultimate nature of human identity. (shrink)