This study investigates the differences in individuals'' ethical decision making between Canadian university business students and accounting professionals. We examine the differences in three measures known to be important in the ethical decision-making process: ethical awareness, ethical orientation, and intention to perform questionable acts. We tested for differences in these three measures in eight different questionable actions among three groups: students starting business studies, those in their final year of university, and professional accountants.The measures of awareness capture the extent to (...) which respondents felt that a particular action was unethical according to each of several ethical criteria. We found few differences between the two student groups on these measures, suggesting that their education had minimal effect on raising their awareness of the ethical issues in the vignettes. Indeed, overall, the graduating student''s scores were marginally lower than those of the entry-level students. However, the professionals viewed some actions as significantly less ethical than did the graduating students. (shrink)

This paper provides a framework for the examination of cultural and socioeconomic factors that could impede the acceptance and implementation of a profession's international code of conduct. We apply it to the Guidelines on Ethics for Professional Accountants issued by the International Federation of Accountants (1990). To examine the cultural effects, we use Hofstede's (1980a) four work-related values: power distance, uncertainty avoidance, individualism, and masculinity. The socioeconomic factors are the level of development of the profession and the availability of economic (...) resources. We evaluate the applicability and relevance of the accounting guideline, and discuss the implications for accounting and other professions. (shrink)

Reidenbach and Robin (1988, 1990) proposed and refined a multidimensional ethics scale. This study replicates and extends their work by examining the generalizability of the scale beyond marketing to accounting, and to subjects from across the United States and other countries. Results indicate that, in general, the scale holds for this different sample and context. However, an additional utilitarian construct emerged in the current study as important for accounting academics in their ethical decision-making. We also found that when we refined (...) Reidenbach and Robin's measure of intention to make a particular choice, a social desirability bias or halo effect was identified. Methodological implications for business ethics research are also presented. (shrink)

People frequently make ethical choices they later regret. Causal Loop Archetypes offer a basic systems framework for analyzing the unintended consequences of personal and professional ethical decisions. Pressure or enticement or defensiveness can stymie individuals’ rational sensemaking. Causal Loop Thinking, and in particular the “Fixes That Fail” Archetype, draw on the familiar decision model of identifying the problem, specifying the alternative courses of action andtheir consequences, to guide our final choice. As students grapple with their own conflicts and business school (...) faculty look for tools to anticipate professional ethical dilemmas, Causal Loop Thinking can expand our awareness of the context of choices and actions, thus leading to a more fully assessed decision. (shrink)

People frequently make ethical choices they later regret. Causal Loop Archetypes offer a basic systems framework for analyzing the unintended consequences of personal and professional ethical decisions. Pressure or enticement or defensiveness can stymie individuals’ rational sensemaking. Causal Loop Thinking, and in particular the “Fixes That Fail” Archetype, draw on the familiar decision model of identifying the problem, specifying the alternative courses of action andtheir consequences, to guide our final choice. As students grapple with their own conflicts and business school (...) faculty look for tools to anticipate professional ethical dilemmas, Causal Loop Thinking can expand our awareness of the context of choices and actions, thus leading to a more fully assessed decision. (shrink)

Business professions are increasingly faced with the question of how to best monitor the ethical behavior of their members. Conflicts could exist between a profession's desire to self-regulate and its accountability to the public at large. This study examines how members of one profession, public accounting, evaluate the relative effectiveness of various self-regulatory and externally imposed mechanisms for promoting a climate of high ethical behavior. Specifically, the roles of independent public accountants, regulatory and rule setting agencies, and undergraduate accounting education (...) are investigated. Of 461 possible respondents, 230 questionnaires (a 49.6% response rate) indicated that the profession's own rule setting body (The American Institute of Certified Public Accountants) and the use of peer review were perceived as the most effective mechanisms, while government regulation was ranked least. Respondents also evaluated the extent to which ethics should be covered in the accounting curriculum. For every course, the CPAs believed a greater emphasis on ethics is appropriate than presently exists. Suggestions for more effectively integrating ethics into accounting courses are made. Finally, respondents were also asked whether in answering the questionnaire they used a definition of ethics as either the Professional Code of Conduct or a moral and philosphical framework for guiding beliefs. Those who viewed ethics as abiding by a professional code had more confidence in the mechanisms addressed in this study to aid the public accounting profession's ability to ensure high ethical standards of conduct. Methodological implications of this distinction for future studies in business ethics are discussed. (shrink)

How should we make choices when we know so little about our futures? L. A. Paul argues that we must view life decisions as choices to make discoveries about the nature of experience. Her account of transformative experience holds that part of the value of living authentically is to experience our lives and preferences in whatever ways they evolve.

In Greek Late Antiquity philosophy defined itself above all through the interpretation of authoritative texts such as Plato's dialogues or the treatises of Aristotle. This work looks at the last Late Antique commentaries on Aristotle's Physics, the pagan Simplicius and the Christian Philoponus. Golitsis demonstrates how differently the two contemporaries interpreted the philosophical tradition and how this led them to deducedifferent routes to finding the truth.

W. Labov's & T. Labov's findings concerning their child grammar acquisition ("Learning the Syntax of Questions" in Recent Advances in the Psychology of Language, Campbell, R. & Smith, P. Eds, New York: Plenum Press, 1978) are interpreted in terms of different semantics of why & other wh-questions. Z. Dubiel.

The faith in progress that propelled the West for over four centuries is in decline due to its own success. The emergence of capitalism with its novel market imperatives has created both the poverty that causes political crises and the material growth that has destabilized the Earth’s climate. There is a growing sense that we are dominated by the technologies and social organizations that we hoped would liberate us. Individualism and secularity have left people feeling isolated and without a sense (...) of higher purpose, leading some to reject Enlightenment values in favor of traditionalisms and even neofascism. In universities, faculty struggle to prove their utility and relevance, because they cannot guarantee their graduates a decent living in a world of automation and globalized production. As a result of these trends, the West’s ability to produce responsible citizens is in question. Our students are largely inured to appeals to transcendent values because they are urged to be “practical.” Faculty are no longer encouraged to care about the character-building nature of a liberal education. United States universities are in danger of not having an independent voice, as those departments that can consistently get major external funding seek commercial applications for the products of their research. In the United States, ideologically based harassment and censorship of unpopular ideas takes place regularly and is a major deterrent to pursuing a career in higher education. Given these challenges, can intellectuals still make a difference in universities? Many have taken to social media and other ways of getting their ideas around the increasingly steep paywalls of academic publications and the de facto censorship in their institutions. Some of the most vibrant exchanges of ideas are now happening in other places, largely online. These venues draw in people who are trying their best to learn something they are unlikely to learn at universities. But are such alternatives truly sustainable or good enough? Higher education is at a crossroads in which even this “retreat and regroup” strategy is highly problematic. (shrink)

The paper addresses the journal Jahrbücher für speculative Philosophie, published between 1846 and 1848 in Darmstadt. The paper focuses on the forewords of the journal written by the sole editor Ludwig Noack (1819–1885). In these forewords, Noack elaborates the current situation of philosophy. He outlines his vision for the future philosophy. It would be meaningful not only for professional philosophers but also for the general audience. Moreover, it would be closely associated with other sciences. Noack’s vision was inspired by August (...) Cieszkowski’s (1814–1894) so-called “Philosophie der Tat” (the philosophy of action), which resonated with the entire generation of German Hegelians from the late 1830s. Noack realized his journal in co-operation with the “Philosophische Gesellschaft zu Berlin”, founded by Cieszkowski and Georg Wilhelm Friedrich Hegel’s (1770–1831) former student Carl Ludwig Michelet (1801–1893) in 1843. (shrink)

Whether an individual doctoral study or a large-scale multidisciplinary project, researchers working across cultures face particular challenges around power, identity, and voice, as they encounter ethical dilemmas which extend beyond the micro-level of the researcher-researched relationship. In using a cross-cultural perspective on how to conceptualise research problems, collect data, and disseminate findings in an ethical manner, they also engage with the geopolitics of academic writing, language inequalities, and knowledge construction within a globalised economy. It is increasingly recognised that existing ethical (...) codes and paradigms either do not sufficiently address such issues or tend to be rather restrictive and insensitive to multiple and complex cultural and contextual differences. This book extends our understanding of the ethical issues and dilemmas faced by researchers in comparative and international education. It asks what the relevance of postcolonial theory is for understanding research ethics in comparative and international education; whether Western ethical practices in qualitative social research are incompatible with cultures outside the West; how a ‘situated’ approach can be developed for exploring research ethics across cultures and institutions; and how ‘informed consent’ can be negotiated when the process appears to contradict community values and practices. In sharing experiences from a wide range of cultural and institutional contexts, the authors offer both theoretical resources and practical guidance for conducting research ethically across cultures. This book was originally published as a special issue of _Compare: A Journal of Comparative and International Education. _. (shrink)

I argue for a property mereology and for mereological bundle theory. I then apply this theory to the one over many problem (universals) and puzzles concerning persistence and material constitution.

The paper discusses three talks, which were given at the meetings of the Philosophical Society of Berlin (Philosophische Gesellschaft zu Berlin) in the mid-1870s. In these talks, the principles of some main movements in contemporary philosophy (realism, absolute idealism, critical idealism) were elaborated and contrasted to each other. The paper focuses on the concepts of real-idealism and ideal-realism. All the discussants, Friedrich Frederichs, C. L. Michelet and J. H. von Kirchmann, introduce these concepts. Frederichs, an adherent of critical idealism, argues (...) only for the standpoint of real-idealism. Michelet, G. W. F. Hegel’s personal student and an adherent of absolute idealism, takes real-idealism and ideal-realism to be the two sides of the one coin. Kirchmann, an advocate of realism, regards real-idealism as an objective, and he is skeptical about the possibility to achieve it. (shrink)

McTaggart’s thesis about the unreality of time has puzzled and still puzzles philosophers of the metaphysics of time, who defend the existence of either McTaggart’s A series or McTaggart’s B series. McTaggart himself, however, was led through his analysis to view as real what he called the “C series,” which, unlike the temporal A and B series, is atemporal. The author argues that the ancient conception of time, especially of the Neoplatonist Damascius, reveals an important gap in McTaggart’s thought, namely, (...) his overlooking the idea of an integral present (that is, a present that does not form a series), which allows to account for the B series as being generated from the C series without the involvement of the A series, which has been shown by McTaggart to have a contradictory nature. This comparative account enables us to see not only that Damascius was the first presentist in the history of the metaphysics of time, but also that McTaggart’s analysis rests upon the unreflected assumption that time, if it is real, progresses linearly. (shrink)

Drawing on diverse historical cases, this paper describes and examines various aspects of a modality of scientific appraisal which has remained largely unexplored, theory pursuit. Specifically, it addresses the following issues: the epistemic and pragmatic commitments involved in theory pursuit, including how these differ from those characteristic of theory acceptance; how the research interests of scientists enter into their pursuit decisions; some of the strategies for the refinement and extension of a theory's empirical abilities which typify theory pursuit; and the (...) need to distinguish between individual and community rationality in contexts of pursuit. (shrink)

Humans regularly pursue activities characterized by dramatic success or failure outcomes where, critically, the chances of success depend on the time invested working toward it. How should people allocate time between such make‐or‐break challenges and safe alternatives, where rewards are more predictable (e.g., linear) functions of performance? We present a formal framework for studying time allocation between these two types of activities, and we explore optimal behavior in both one‐shot and dynamic versions of the problem. In the one‐shot version, we (...) illustrate striking discontinuities in the optimal time allocation policy as we gradually change the parameters of the decision‐making problem. In the dynamic version, we formulate the optimal strategy—defined by a giving‐up threshold—which adaptively dictates when people should stop pursuing the make‐or‐break goal. We then show that this strategy is computationally inaccessible for humans, and we explore boundedly rational alternatives. We compare the performance of the optimal model against (a) a myopic giving‐up threshold that is easier to compute, and even simpler heuristic strategies that either (b) only decide whether or not to start pursuing the goal and never give up or (c) consider giving up at a fixed number of control points. Comparing strategies across environments, we investigate the cost and behavioral implications of sidestepping the computational burden of full rationality. (shrink)

The term ‘phenomenology’ has become almost as over-used and emptied of meaning as that other word from Continental Philosophy, namely ‘existentialism’. Yet Husserl, who first put forward the phenomenological method, considered it a rigorous alternative to positivism, and in the hands of Merleau-Ponty, a disciple of Husserl in France, phenomenology became a way of gaining a disciplined and coherent perspective on the world in which we live. When this study originally published in 1977 there were only a few books in (...) English on Merleau-Ponty’s philosophy. It introduced the reader and suggested how his thought might throw light on some of the assumptions and presuppositions of certain contemporary forms of Anglo-Saxon philosophy and social science. It also demonstrates how phenomenology seeks to unite philosophy and social science, rather than define them as mutually exclusive domains of knowledge. (shrink)

The paper addresses Thiodolf Rein’s (1838–1919) view of empiricist philosophies, which arrived in Finland in the second half of the nineteenth century. Rein was the key figure of Finnish philosophy towards the end of the nineteenth century. His philosophy was strongly influenced by Hermann Lotze (1817–1881), probably the most distinguished German philosopher of the time. In his main work, "Försök till en framställning af psykologin eller vetenskapen om själen" (Attempt at a presentation of psychology, or the science of the soul, (...) 1876–1891), Rein attempts to reconcile modern natural science and its empirical methodology with idealist metaphysics. His chief concern is to refute the claim that the results of natural science corroborate materialism. Whereas Lotze had only shortly commented on Charles Darwin’s theory of evolution, Rein attempts to integrate Darwin’s theory into his idealist metaphysics. Besides philosophy, Rein’s arguments had also implications for broader political and cultural issues of the time. (shrink)

Many models of word recognition assume that processing proceeds sequentially from analysis of form to analysis of meaning. In the context of morphological processing, this implies that morphemes are processed as units of form prior to any influence of their meanings. Some interpret the apparent absence of differences in recognition latencies to targets (SNEAK) in form and semantically similar (sneaky-SNEAK) and in form similar and semantically dissimilar (sneaker-SNEAK) prime contexts at an SOA of 48 ms as consistent with this claim. (...) To determine the time course over which degree of semantic similarity between morphologically structured primes and their targets influences recognition in the forward masked priming variant of the lexical decision paradigm, we compared facilitation for the same targets after semantically similar and dissimilar primes across a range of SOAs. The effect of shared semantics on recognition latency increased linearly with SOA when long SOAs were intermixed (Exp. 1) and latencies were significantly faster after semantically similar than dissimilar primes at homogeneous SOAs of 48 ms (Exp. 2) and 34 ms (Exp. 3). Results limit the scope of form-then-semantics models of recognition and demonstrate that semantics influences even the very early stages of recognition. Finally, once general behavior across trials has been accounted for, we fail to provide evidence for individual differences in morphological processing that can be linked to measures of reading proficiency. (shrink)

This is the first of a two-volume edition of Alexander of Aphrodisias’ commentary on Aristotle’s Metaphysics. The new edition, which includes a philosophical and philological introduction, as well as notes to textcritical issues, is based on a critical evaluation of the entire manuscript tradition of the commentary. It also takes into account its indirect tradition and the Latin translation of Juan Ginès Sepúlveda.

This essay will address the ethical issues that have emerged in the first considerations of the newly emerging stem cell technology. Many of us in the field of bioethics were deliberating related issues as we first learned of the new science and confronted the ethical issues it raised. In this essay, I will draw on the work of colleagues who were asked to reflect on early stages of the research as the field debated the issues of consent, moral status, use (...) of animal tissues, abortion, use of fetal tissue, and the nature and goals of entrepreneurial research. In this new capacity, ethicists weighed the problem of privacy, the role of justice considerations, and the issues of the marketplace in science. At this point, it is clear that far more issues remain unresolved than are settled, that there is largely unexplored territory ahead, and that the single most important task that faces us as a field is a steady call for ongoing conversation and public debate. (shrink)

In the real world, there can be constraints on rational decision-making: there can be limitations on what I can know and on what you can know. There can also be constraints on my ability to deliberate or on your ability to deliberate. It is useful to know what the norms of rational deliberation should be in ideal contexts, for fully informed agents, in an ideal world. But it is also useful to know what the norms of rational deliberation should be (...) in the actual world, in non-ideal contexts, for imperfectly informed agents, especially for big, life-changing decisions. That is, we want to know how to deliberate as best we can, given the real-world limitations on what we can know, and given real-world limitations on how we are able to deliberate. In this paper, our concern is with the norms of rational deliberation in certain, important, non-ideal contexts, where the reasoning occurs from the agent’s first person, subjective point of view. The norms governing the process of deliberation for real people in the sorts of non-ideal contexts we’ll consider need to reflect the way that real agents, with an incomplete grasp on the facts and an imperfect ability to deliberate, can be expected to proceed. Our central contention is that framing and exploring the deliberative process from the first person perspective allows us to uncover and explore important, real-world constraints on boundedly rational agents deliberating from the subjective perspective. (shrink)

The concept of a generalized quantifier of a given similarity type was defined in [12]. Our main result says that on finite structures different similarity types give rise to different classes of generalized quantifiers. More exactly, for every similarity type t there is a generalized quantifier of type t which is not definable in the extension of first order logic by all generalized quantifiers of type smaller than t. This was proved for unary similarity types by Per Lindström [17] with (...) a counting argument. We extend his method to arbitrary similarity types. (shrink)

We prove that in an arbitrary o-minimal structure, every interpretable group is definably isomorphic to a definable one. We also prove that every definable group lives in a cartesian product of one-dimensional definable group-intervals. We discuss the general open question of elimination of imaginaries in an o-minimal structure.

This article represents an attempt to organize, critique, and extend research findings on gender differences in business ethics. The focus is on two dependent variables—ethical judgment and behavioral intent. Differences in findings between student and professional groups are noted and theoretical implications are discussed. The new research provided for this article contains two benchmark studies undertaken with identical stimuli and identical measures. These studies were followed by two additional studies, using the same measures but different stimuli, as a partial replication (...) and extension of the first two. Findings suggest that little difference exists between the genders on behavioral intent for professional groups and only minimal differences for the ethical judgment measures. Student results, however, produced more substantial differences for behavioral intention. (shrink)

Creating and defining works of art -- Purposes of art -- The artist's visual language -- Two-dimensional media and techniques of art -- Three-dimensional media and techniques --Art in history.

Introducing a largely neglected area of existing interactions between Greco-Roman antiquity and media theory, this volume brings together a range of interdisciplinary studies to address the question of why interactions in this area matter and how they might be developed further.