The Securities and Exchange Commission requires publicly held US corporations to disclose all information, whether it is positive or negative, that might be relevant to an investor's decision to buy, sell, or hold a company's securities. The decisions made by corporate managers to disclose such information can significantly affect the judgments and decisions of investors. This paper examines academic accounting research on corporate managers' voluntary disclosures of earnings forecasts and non-GAAP earnings measures. Much of the evidence from this research indicates (...) that some managers engage in opportunistic disclosure behavior that often benefits one group (managers and shareholders) at the expense of other groups (often other investors). The paper concludes by discussing the ethical implications of this behavior. (shrink)

Skeletal muscle formation is studied in vitro with myogenic cell lines and primary muscle cell cultures, and in vivo with embryos of several species. We review several of the notable advances obtained from studies of cultured cells, including the recognition of myoblast diversity, isolation of the MyoD family of muscle regulatory factors, and identification of promoter elements required for muscle‐specific gene expression. These studies have led to the ideas that myoblast diversity underlies the formation of the multiple types of fast (...) and slow muscle fibers, and that myogenesis is controlled by a combination of ubiquitous and muscle‐specific transcriptional regulators that may be different for each gene. We further review some unexpected results that have been obtained when ideas from work in culture have been tested in developing animals. The studies in vivo point to additional molecular and cellular mechanisms that regulate muscle formation in the animal. (shrink)

The ArgumentThis paper argues that science and technology studies need to adopt a much wider view of what counts as a laboratory. The factory, it is suggested, is as much a site of invention and intervention as the laboratory. As a site for the government of economic life, the factory is a laboratorypar excellence. One particular factory is studied — the Decatur, Illinois, plant of Caterpillar Inc. — as it is rethought and remade in accordance with ideals of cellular manufacturing, (...) Just-In-Time systems, customer-driven manufacturing, and competitor benchmarking. But it is not just the changes at the factory itself that are studied. The paper analyzes the linkages and relays between the redesign of a particular manufacturing plant and the plethora of calls for a revitalization of North American manufacturing industry and a new form of economic citizenship. The paper examines the remaking of a factory as anassemblage, a historically specific and temporarily stabilized complex of relations among ways of problematizing the factory in a multiplicity of locales. There are four steps to the changes analyzed here: a problematizing of the factory at the level of North American manufacturing as a whole in the 1980s; a problematizing of the notion of competitiveness at Caterpillar Inc, through the calculative practices of competitor benchmarking and related expertises; a diagraming of the ideal factory in systems terms; and the embedding of notions of the product, of competitiveness, and of a new economic citizenship in the “Assembly Highway” at the Decatur plant. Rethinking the factory took place within this assemblage of relations, rether than at any one site. (shrink)

This volume explores numerous themes (including the influence of ethnography on religious education research and pedagogy, the interpretive approach to religious education, the relationship between research and classroom practice in religious education), providing a critique of contemporary religious education and exploring the implications of this critique for initial and continuing teacher education.

Analyses of government have had little to say about the management of people within the modern corporation. This paper seeks to remedy this neglect by examining the transformation of the principles and practices for governing the factory which occurred in the USA across the last two decades of the twentieth century. This transformation included changes to the technology and physical layout of factories, changes to the concepts according to which manufacturing is organized, and changes in the public discourse concerning work (...) and the worker. The reshaping of identities for workers and managers, and the construction of new ideas of economic citizenship, represented new ways of governing economic life. “Rethinking the factory” meant both a physical reconstruction of the factory, as well as a reconstruction of ideas and practices about how to govern the actions of persons within the reengineered customer-driven factory. (shrink)

Arithmetic optimization algorithm (AOA) is one of the recently proposed population-based metaheuristic algorithms. The algorithmic design concept of the AOA is based on the distributive behavior of arithmetic operators, namely, multiplication (M), division (D), subtraction (S), and addition (A). Being a new metaheuristic algorithm, the need for a performance evaluation of AOA is significant to the global optimization research community and specifically to nature-inspired metaheuristic enthusiasts. This article aims to evaluate the influence of the algorithm control parameters, namely, population size (...) and the number of iterations, on the performance of the newly proposed AOA. In addition, we also investigated and validated the influence of different initialization schemes available in the literature on the performance of the AOA. Experiments were conducted using different initialization scenarios and the first is where the population size is large and the number of iterations is low. The second scenario is when the number of iterations is high, and the population size is small. Finally, when the population size and the number of iterations are similar. The numerical results from the conducted experiments showed that AOA is sensitive to the population size and requires a large population size for optimal performance. Afterward, we initialized AOA with six initialization schemes, and their performances were tested on the classical functions and the functions defined in the CEC 2020 suite. The results were presented, and their implications were discussed. Our results showed that the performance of AOA could be influenced when the solution is initialized with schemes other than default random numbers. The Beta distribution outperformed the random number distribution in all cases for both the classical and CEC 2020 functions. The performance of uniform distribution, Rayleigh distribution, Latin hypercube sampling, and Sobol low discrepancy sequence are relatively competitive with the Random number. On the basis of our experiments’ results, we recommend that a solution size of 6,000, the number of iterations of 100, and initializing the solutions with Beta distribution will lead to AOA performing optimally for scenarios considered in our experiments. (shrink)

What effect does witnessing other students cheat have on one's own cheating behavior? What roles do moral attitudes and neutralizing attitudes (justifications for behavior) play when deciding to cheat? The present research proposes a model of academic dishonesty which takes into account each of these variables. Findings from experimental (vignette) and survey methods determined that seeing others cheat increases cheating behavior by causing students to judge the behavior less morally reprehensible, not by making rationalization easier. Witnessing cheating also has unique (...) effects, controlling for other variables. (shrink)

Health disparities are primarily driven by structural inequality including systemic racism. Medical educators, led by the AAMC, have tended to minimize these core drivers of health disparities. Ins...

In 1988, the control of the American Psychological Association shifted to those advocating the interests of professional practice and a substantial segment of the scientific community in psychology seceded to form the American Psychological Society, devoted to scientific psychology and scientific-based practice. In this climate, it has become increasingly difficult for scientists and practitioners to maintain analytical discussions of the philosophical and methodological issues that divide these two groups. For over 25 years, the authors have been fortunate to have the (...) professional and intellectual luxury of just such a discussion, and present here a dialogue that attempts to capture their initial stark differences in perspective and the process by which differences have been clarified, and areas of agreement established. 2012 APA, all rights reserved). (shrink)

Conservation can occur anywhere regardless of scale, political jurisdiction, or landownership. We present a framework to help managers at protected areas practice conservation at the scale of relationships. We focus on relationships between stakeholders and protected areas and between managers and other stakeholders. We provide a synthesis of key natural resources literature and present a case example to support our premise and recommendations. The purpose is 4-fold: 1) discuss challenges and threats to conservation and protected areas; 2) outline a relationship-scale (...) approach to address conservation threats; 3) describe the tools and techniques that can be used to implement this approach; and 4) present a case example from rural Alaska, USA, to illustrate relationship-scale conservation. Our case example illustrates how aspects of this approach to conservation were applied to address a wildlife population decline. Tools needed to implement relationship-scale conservation include 1) collecting and documenting narratives of place; 2) measuring and monitoring trust and commitment; and 3) identifying and mitigating threats. We recommend that planners and managers, working with their research partners, redefine and refocus their goals and objectives to include these practices. Doing so will enable them to gain substantial applied knowledge about their stakeholders and foster and maintain place relationships as desired outcomes of conservation. The ultimate outcome is a better prognosis for long-term global survival of protected areas and biodiversity. Published 2014. This article is a U.S. Government work and is in the public domain in the USA. (shrink)

Volume 20, Issue 7, July 2020, Page 112-114.

The health system is, in particular ways, a microcosm of society and both reflects and contributes to its ills of racism, inequities, and disparities. As such, the house of medicine is obligated to...

This Element is a philosophical history of Social Darwinism. It begins by discussing the meaning of the term, moving then to its origins, paying particular attention to whether it is Charles Darwin or Herbert Spencer who is the true father of the idea. It gives an exposition of early thinking on the subject, covering Darwin and Spencer themselves and then on to Social Darwinism as found in American thought, with special emphasis on Andrew Carnegie, and Germany with special emphasis on (...) Friedrich von Bernhardi. Attention is also paid to outliers, notably the Englishman Alfred Russel Wallace, the Russian Peter Kropotkin, and the German Friedrich Nietzsche. From here we move into the twentieth century looking at Adolf Hitler - hardly a regular Social Darwinian given he did not believe in evolution - and in the Anglophone world, Julian Huxley and Edward O. Wilson, who reflected the concerns of their society. (shrink)

Deception is a useful methodological device for studying attitudes and behavior, but deceptive studies fail to fulfill the informed consent requirements in the U.S. federal regulations. This means that before they can be approved by Institutional Review Boards, they must satisfy the four regulatory conditions for a waiver or alteration of these requirements. To illustrate our interpretation, we apply the conditions to a recent study that used deception to show that subjects judged the same wine as more enjoyable when they (...) believed it had a higher price. (shrink)

A central idea in moral and political philosophy, 'autonomy' is generally understood as some form of self-governance or self-direction. Certain Stoics, modern philosophers such as Spinoza, and most importantly, Immanuel Kant, are among the great philosophers who have offered important insights on the concept. Some theorists analyze autonomy in terms of the self being moved by its higher-order desires. Others argue that autonomy must be understood in terms of acting from reason or from a sense of moral duty independent of (...) the passions. Autonomy seems closely related to the notion of freedom, but in what sense: freedom from coercion, freedom from psychological constraints, or freedom from material necessity? Various approaches to these and similar questions yield different implications for public policy. Is capitalism, social democracy or socialism more favorable to autonomy? The essays in this volume address these important questions. (shrink)

Short-term performance increases that are sometimes observed after CEO successions may be evidence of self-interested behavior. New CEOs may cut allocations to long-term investment areas such as research and development (R&D), capital equipment and pension funds in an effort to drive up short-term profits and secure their positions. However, such actions have unfavorable consequences for some stakeholders. This study provides evidence that both R&D and pension funding are reduced subsequent to a succession, even after accounting for industry trends. The expected (...) short-term profitability increases are also observed.A major implication of these results is that boards of directors and other interested parties should carefully monitor the actions of new CEOs with regard to their treatment of R&D and pension funding if they would like to prevent such actions from occurring. This study also highlights the need to investigate other potential self-interested behaviors of new CEOs. (shrink)

These essays address some of the most intriguing questions raised by natural law theory and its implications for law, morality, and public policy. some of the essays explore the implications that natural law theory has for jurisprudence, asking what natural law suggests about the use of legal devices such as constitutions and precedents. Other essays examine the connections between natural law and various political concepts, such as citizens' rights and the obligation of citizens to obey their government.

Two experiments investigated the role that mental set plays in reading aloud using the task choice procedure developed by Besner and Care [Besner, D., & Care, S. . A paradigm for exploring what the mind does while deciding what it should do. Canadian Journal of Experimental Psychology, 57, 311–320]. Subjects were presented with a word, and asked to either read it aloud or decide whether it appeared in upper/lower case. Task information, in the form of a brief auditory cue, appeared (...) 750 ms before the word, or at the same time as the word. Experiment 1 yielded evidence consistent with the claim that at least some pre-lexical processing can be carried out in parallel with decoding the task cue . Experiment 2 provided evidence that such processing is restricted to pre-lexical levels . These data suggest that a task set is a necessary preliminary to lexical processing when reading aloud. (shrink)

The essays in this volume examine the nature of human flourishing and its relationship to a variety of other key concepts in moral theory. Some of them trace the link between flourishing and human nature, asking whether a theory of human nature can allow us to develop an objective list of goods that are of value to all agents, regardless of their individual purposes or aims. Some essays look at the role of friendships or parent-child relationships in a good life, (...) or seek to determine whether an ethical theory based on human flourishing can accommodate concern for others for their own sake. Other essays analyze the function of families or other social-political institutions in promoting the flourishing of individuals. Still others explore the implications of flourishing for political theory, asking whether considerations of human flourishing can help us to derive principles of social justice. (shrink)

This collection of essays is dedicated to the memory of the late Harvard philosopher Robert Nozick, who died in 2002. The publication of Nozick's Anarchy, State, and Utopia in 1974 revived serious interest in natural rights liberalism, which, beginning in the latter half of the eighteenth century, had been eclipsed by a succession of antithetical political theories including utilitarianism, progressivism, and various egalitarian and collectivist ideologies. Some of our contributors critique Nozick's political philosophy. Other contributors examine earlier figures in the (...) liberal tradition, most notably John Locke, whose Second Treatise of Government, published in the late seventeenth century, profoundly influenced the American founders. The remaining authors analyze natural rights liberalism's central doctrines. (shrink)

A MAJOR THESIS OF CONTEMPORARY LIBERAL PHILOSOPHY is that its theory of justice, which incorporates strong rights to negative liberty, must be prior to and independent of a theory of the good. This priority is necessary, according to liberal theorists, in view of the requirement that any adequate theory accommodate a plurality of contending views of the good, no one of which is capable of eliciting public assent to it. Recent critics of liberalism have disputed this thesis, maintaining instead that (...) there is indeed an objective good, rather than a plurality of contending goods, which at least seriously compromises and possibly undermines the negative liberty with which liberals traditionally associated their theories. Variously called communitarians, virtue theorists, or republicans, these critics have presented an important challenge to contemporary liberalism whether of the individualist or welfare state variety. (shrink)

The use of growth attenuation therapy (GAT) is becoming more common in order to enable a family to care for a child with profound cognitive and physical disabilities (PCPD) as they age into adulthood. The first published study on the use of GAT was done with the family of a six-year-old girl with PCPD by Daniel Gunther and Douglas Diekema in Pediatrics in 2006. The ethical application of GAT generated considerable discussion on the use among children with PCPD in the (...) medical and ethics communities. This paper discusses the use of GAT for children with profound cognitive and physical disabilities from a Catholic bioethics perspective. (shrink)

What constitutes a just tax system, and what are its moral foundations? Should a society's tax regime be designed to achieve a just distribution of wealth among its citizens, or should such a regime be designed to promote economic growth, rising standards of living, and increasing levels of employment? Are these two goals compatible or incompatible? Why should justice not require, or at least lead to, an increase in general prosperity? The essays in this volume examine the history of tax (...) policies and the normative principles that have informed the selection of various types of taxes and tax regimes; economic data to discover which tax policies lead to economic growth; particular theories of justice or property rights regarding the design of tax systems; and other essays propose specific tax reforms. Still others challenge traditional theories of taxation, offering new ways of understanding the fiscal relationship between governments and their citizens. (shrink)

In this collection, twelve philosophers, historians, and political philosophers-scholars with a diverse set of disciplinary and political leanings-assess aspects of socialism in light of its recent reversals. Some of the essays consider what made the socialist project seem compelling to its advocates, examining the moral and political values that made socialism appealing to intellectuals. Others evaluate whether there are aspects of socialism that ought to be preserved, such as its quest for equality and community. Some essays examine whether free-market systems (...) need to be further modified in response to ongoing socialist critiques. Several others argue for the continuing validity of socialism in its social democratic incarnation, suggesting ways in which socialism may still have a productive future. Still others condemn the socialist project as inherently misguided in theory, while also portraying 'really existing socialism' as cataclysmic in practice. (shrink)

A central idea in moral and political philosophy, 'autonomy' is generally understood as some form of self-governance or self-direction. Certain Stoics, modern philosophers such as Spinoza, and most importantly, Immanuel Kant, are among the great philosophers who have offered important insights on the concept. Some theorists analyze autonomy in terms of the self being moved by its higher-order desires. Others argue that autonomy must be understood in terms of acting from reason or from a sense of moral duty independent of (...) the passions. Autonomy seems closely related to the notion of freedom, but in what sense: freedom from coercion, freedom from psychological constraints, or freedom from material necessity? Various approaches to these and similar questions yield different implications for public policy. Is capitalism, social democracy or socialism more favorable to autonomy? The essays in this volume address these important questions. (shrink)

Technological innovations and social developments have led to dramatic changes in the practice of medicine and in the way that scientists conduct medical research. Change has brought beneficial consequences, yet these gains have come at a cost, for many modern medical practices raise troubling ethical questions: Should life be sustained mechanically when the brain's functions have ceased? Should potential parents be permitted to manipulate the genetic characteristics of their embryos? Should society ration medical care to control costs? Should fetal stem (...) cells be experimented upon in an effort to eventually palliate or cure debilitating diseases? Bioethicists analyze and assess moral dilemmas raised by medical research and innovative treatments; they also counsel healthcare practitioners, patients, and their families. In this anthology, fifteen philosophers, social scientists, and academic lawyers assess various aspects of this field. (shrink)

Technological innovations and social developments have led to dramatic changes in the practice of medicine and in the way that scientists conduct medical research. Change has brought beneficial consequences, yet these gains have come at a cost, for many modern medical practices raise troubling ethical questions: Should life be sustained mechanically when the brain's functions have ceased? Should potential parents be permitted to manipulate the genetic characteristics of their embryos? Should society ration medical care to control costs? Should fetal stem (...) cells be experimented upon in an effort to eventually palliate or cure debilitating diseases? Bioethicists analyze and assess moral dilemmas raised by medical research and innovative treatments; they also counsel healthcare practitioners, patients, and their families. In this anthology, fifteen philosophers, social scientists, and academic lawyers assess various aspects of this field. (shrink)

These essays represent the latest research of a number of prominent political theorists. The essays explore the role of government, the nature of public discourse and the obligations of citizens. Some examine the sources of our need for government, asking what form of government we should establish and whether a single form can be suitable for all societies. Some seek to discover the proper aims of government - asking, for example, whether government should promote equality among its citizens or whether (...) it should allow inequalities in the hope of raising everyone's level of well-being. Others explore government's role in ensuring citizens' autonomy and in protecting their rights to pursue their own interests and projects. Still others examine the processes through which policies are formulated and debated, asking what forms of public deliberation are likely to produce the best results. (shrink)