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)

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)

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)

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.

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)

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)

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)

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.

This book develops a grammatical method for our underlying presuppositions which can help us unravel the problem of evil. The problem essentially rests on a dualism between fact and meaning. 'Evil and Intelligibility' provides an examination of the grammar of being and of the intelligibility of the world, culminating in a philosophical grammar in which God, meaning, and evil can coexist.

Across three studies, the authors examine the interactive effects of moral identity and the negative reciprocity norm in predicting revenge. The general argument is that moral identity provides the motivational impetus for individuals’ responses, whereas the normative framework that people adopt as a basis for guiding moral action influences the direction of the response. Results indicated that moral identity and the negative reciprocity norm significantly interacted to predict revenge. More specifically, the symbolization dimension of moral identity interacted with the negative (...) reciprocity norm to predict revenge when individuals were the targets of mistreatment, whereas the internalization dimension of moral identity interacted with the negative reciprocity norm to predict revenge when individuals were the observers of mistreatment. Theoretical implications related to the differences between the symbolization and internalization dimensions of moral identity, the importance of examining normative frameworks, and the functionality of revenge are discussed. (shrink)

Despite the numerous benefits associated with forgiveness, many individuals find it difficult to forgive. This is especially true in organizations, where forgiveness is rare and can be under-valued. Across two studies, we explore how to facilitate forgiveness within organizational contexts and in the aftermath of workplace unfairness. We examine whether individuals can reduce the “injustice gap” that can be created by violations and enhance forgiveness through expressive writing interventions—guided writing techniques that can be self-administered. Participants wrote about their reactions to (...) a fictional scenario or an actual workplace experience. Results indicate that expressive writing was associated with higher reported perceived resolution. Whereas negative emotions mediated this relationship in Study 1, positive emotions and perceived injustice mediated this relationship in Study 2. Perceived resolution also mediated the relationship between expressive writing and forgiveness. Theoretical, methodological, and practical implications are discussed. (shrink)

This lavishly illustrated book establishes the towering influence of the scientist Victor Regnault in the earliest decades of photography, a period of experimentation ripe with artistic, commercial, and scientific possibility. Regnault has a double significance to the early history of photography, as the first leader of the Société Française de Photographie and as the maker of more than two hundred calotype portraits and landscapes. His photographic and scientific careers intersected a third field with his appointment in 1852 as director of (...) the Sèvres porcelain works. Readers are treated to Regnault's own beguiling pastoral, garden, and forest scenes; striking portraits of the scientists and artists in his circle of friends; quirky images of acoustic experiments; and an insider's view of the Sèvres porcelain works. Regnault's richly varied photographs also encompass perhaps the most extensive group of family portraits in early photography, and his romanticized landscapes reflect a moment when the rural outskirts of Paris were being aggressively suburbanized and industrialized. Occupying a unique and powerful position in the overlapping spheres of photography, science, industry, and art, Regnault was elected president of the newly formed S.F.P. in 1855. By examining his intertwined activities against the backdrop of French photography's nascent pursuit of institutional legitimacy, this book illuminates an important and overlooked body of images and the irregular cultural terrain of early photography. (shrink)

In this paper I wish to discuss some relationships between philosophy and science, or rather, between the philosophy of science and the natural sciences, as well as the role of research programmes in these relationships. My interest in the topic rises out of the problems involved in teaching philosophy, and especially epistemology, to science, engineering and technology students. My “field experience” in the last five years has led me to the conclusion that the purpose is better served through a programme (...) of courses of different levels carried out by the joined forces and complementary efforts of philosophers and scientists. However, I do not intend to discuss either this conclusion or my own teaching experiences concerning a particular educational system at a particular period — in fact, one of reformation. If I mention this, it is in order to draw attention to two implicit distinctions, made by teachers and students, philosophers and scientists, but not always in the same manner, which may become the source of dispute when one attempts to make them explicit. The two distinctions are (a) the one between philosophy (of science) and (the natural) science(s), and (b) the one between the view of science presented in the philosophy of science and the view of science created by the scientists and science teachers. (shrink)

Figuring prominently in their decisions regarding which theories to pursue are scientists' appeals to the promise or lack of promise of those theories. Yet philosophy of science has had little to say about how one is to assess theory promise. This essay identifies several indices that might be consulted to determine whether or not a theory is promising and worthy of pursuit. Various historical examples of appeals to such indices are introduced.

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)

Critical ethical questions arise concerning whether studies among adolescents of new behavioral and biomedical HIV preventive interventions such as Pre-Exposure Prophylaxis should obtain parental permission. This paper examines the relevant regulations and ethical guidance concerning waivers of parental permission, and arguments for and against such waivers. Opponents of such waivers may argue that adolescent decision-making is “too immature” and that parents always have rights to decide how to protect their children. Yet requiring parental permission may put adolescents at risk, and/or (...) limit adolescent participation, jeopardizing study findings’ validity. This paper presents recommendations on when researchers and Institutional Review Boards should waive parental permission, and what special protections should be adopted for adolescents who consent for themselves, e.g., assuring adolescent privacy and confidentiality, screening for capacity to consent, and identifying adolescents who are at elevated risk from study participation. We also present a series of specific areas for future research to design tools to help make these assessments, and to inform researcher and IRB decisions. These recommendations can help ensure that research is conducted that can aid adolescents at risk for HIV, while minimizing risks and protecting these individuals' rights as much as possible. (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.

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.

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.

Zwischen 1258 und 1264 verfaßte Nikephoros Blemmydes eine Einführung in die Philosophie. Diese εἰσαγωγιϰὴ ἐπιτομὴ ist eine als Doppelhandbuch verfaßte Abhandlung, bestehend aus der ἐπιτομὴ λογιϰης und ἐπιτομὴ фυσιϰης. Während ersteres Werk mit einem Prooimion beginnt, verfügt der zweite Teil über keines. Dies bestätigt, in Verbindung mit weiteren Argumenten, die anderswo dargelegt werden, die These vom Doppelhandbuch, denn das Physiklehrbuch sollte gar nicht als selbständig gelten, sondern eine Fortsetzung der Logik sein. In historischen oder rhetorischen Werken sollte das Prooimion über (...) die Ziele des Werkes belehren, Spannung erzeugen, das Wohlwollen für den Verfasser erwecken (captatio benevolentiae) sowie als Ort für eine direkte oder indirekte Widmung dienen. (shrink)

We prove the following instance of a conjecture stated in [P. E. Eleftheriou and Y. Peterzil, Definable quotients of locally definable groups, Selecta Math. 18 885–903]. Let [Formula: see text] be an abelian semialgebraic group over a real closed field [Formula: see text] and let [Formula: see text] be a semialgebraic subset of [Formula: see text]. Then the group generated by [Formula: see text] contains a generic set and, if connected, it is divisible. More generally, the same result holds when (...) [Formula: see text] is definable in any o-minimal expansion of [Formula: see text] which is elementarily equivalent to [Formula: see text]. We observe that the above statement is equivalent to saying: there exists an [Formula: see text] such that [Formula: see text] is an approximate subgroup of [Formula: see text]. (shrink)

This article explores and compares cross-gender interactions of first and third graders in one child care center. Three prevalent forms of interaction are discussed: teasing, disputing, and playing. The author argues that these three forms of interaction are related to the use of space: Teasing often occurs when space is constricted, disputing is often the result of invaded space, and playing requires shared space and varying levels of cooperation. By focusing on the relationship between space and interaction, important power asymmetries (...) appear. Since boys are more likely to initiate invasions and more likely to determine the rules and terms of the play, they maintain a greater amount of power and control. (shrink)

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)

This study considers two problems: the extent to which feminist opinions are distinct from feminist identity and the generalizability of these separate constructs across gender and time. Using pooled cross-sectional data from the six National Election Study surveys conducted from 1972 through 1992, the author employs a series of measurement and structural equation models to evaluate the validity and reliability of various feminist orientations and to estimate the relationships among feminist identity, feminist opinion, and individual characteristics associated with feminism. The (...) results indicate that identity and opinion are separate but related constructs. This configuration generalizes across women and men and two decades of American electoral history. (shrink)

Résumé Le système juridique afghan est formé de pratiques coutumières, de principes de la shari’a, de lois promulguées par l'état, et de normes internationales. Cet arsenal législatif a généralement été étudié en prêtant une attention particulière à la coexistence et/ou à la confrontation entre systèmes de référence différents, mais en négligeant le plus souvent les interrelations créées par la fusion de pratiques, de valeurs et de modèles comportementaux socialement reconnus. Dans cet article, j’essaierai de démontrer que les cours de justice (...) de Kaboul comportent un important rôle coutumier, dont l’objectif principal est celui de légitimer le travail des juges. L’analyse de la situation actuelle, éclairée par une recherche ethnographique menée à Kaboul à partir de 2005, s’appuie sur une rétrospective historique qui tient compte des importantes transformations politico-juridiques survenues au cours des 150 dernières années, marquées par de multiples réformes et par des changements tumultueux de régime. (shrink)

Résumé Le système juridique afghan est formé de pratiques coutumières, de principes de la shari’a, de lois promulguées par l'état, et de normes internationales. Cet arsenal législatif a généralement été étudié en prêtant une attention particulière à la coexistence et/ou à la confrontation entre systèmes de référence différents, mais en négligeant le plus souvent les interrelations créées par la fusion de pratiques, de valeurs et de modèles comportementaux socialement reconnus. Dans cet article, j’essaierai de démontrer que les cours de justice (...) de Kaboul comportent un important rôle coutumier, dont l’objectif principal est celui de légitimer le travail des juges. L’analyse de la situation actuelle, éclairée par une recherche ethnographique menée à Kaboul à partir de 2005, s’appuie sur une rétrospective historique qui tient compte des importantes transformations politico-juridiques survenues au cours des 150 dernières années, marquées par de multiples réformes et par des changements tumultueux de régime. (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)