This study uses three audit-specific ethical dilemmas to assess the level of ethical reasoning between Chinese accounting students (as proxies for new entrants to the auditing profession) and experienced auditors. A sample of U.S. accounting students is used as a base for comparison. Consistent with expectations based on particularly salient aspects of Chinese national culture, we find the Chinese students’ levels of ethical reasoning to be significantly lower than those of their U.S. counterparts in the two cases that invoked these (...) cultural attributes. In contrast, the Chinese students’ level of ethical reasoning is slightly higher than that of the U.S. students in the third, control case. We further find that the Chinese auditors’ levels of ethical reasoning are even lower than those of the Chinese students in two cases, while not being significantly different in the third. Together, these findings suggest that cross-national differences in auditors’ ethical reasoning depend on the nature of the ethical dilemma and caution against wholesale inferences about ethical reasoning levels in China. (shrink)

This reflection on the Medicalization of Poverty asks how healthcare itself plays a role in the development of poverty. Drawing on Governor Thompson's extensive work reforming the welfare system, the reflection first stresses the importance of involving the very people impacted by any reform — a conscious process Governor Thompson used when pioneering the W-2 program in Wisconsin and then extended to the overhaul of Medicare's prescription drug benefit. Second, it stresses the advantage of developing bipartisan solutions to solve hard (...) problems such as how best to provide affordable healthcare and reduce poverty in the lives of Americans. (shrink)

The recent pop culture iconography of the Critical Race Theory (CRT) label has attracted more devoted (white) fans than a 90s boy band. In philosophy, this trend is evidenced by the growing number of white feminists who extend their work in gender analogically to questions of race and identity. The trend is further evidenced by the unchecked use of the CRT label to describe (1) any work dealing with postcolonial authors like W.E.B. Du Bois and Frantz Fanon or (2) the (...) role postcolonial themes like power, discourse, and the unconscious play in the social constructionist era. While this misnomer may seem practically insignificant, the artifice formerly known as CRT in philosophy—more adequately labeled “critical theories of race”— has been axiomatically driven by the political ideals of integration and by a revisionist commentary that seeks to expand traditional philosophical ideas, such as reason, history, and humanity, which were previously closed off by racial borders, to people of color. This “revision in the name of inclusion,” however, is not without its consequences. In order to incorporate the experiences of those who suffer under the weight of modernity and are marred by the burdens of racism into the narration of Continental and American philosophy, the theoretical perspectives in Critical Race Theory that deny the legitimacy of philosophy’s diversity agenda must necessarily be excluded.In particular, this recent move to recognize the study of race as a category of philosophical relevance has resulted in the outright denial of the nationalist and revolutionary fervor contained in the intellectual history specific to the Critical Race Theory movement started by the works of Derrick Bell.2 Instead, this new movement favors narratives that inculcate the ideals of a post-racial humanity and racial amelioration between compassionate (Black and white) philosophical thinkers dedicated to solving America’s race problem. (shrink)

Tommie Shelby’s Dark Ghettos: Injustice, Dissent, and Reform is a major contribution to black political thought and the theorization of racial justice more generally. In these brief comments, I begin by situating Shelby’s work both in the Anglo-American political tradition and the Afro-modern political tradition. While praising the accomplishment that Shelby’s book represents, I nonetheless go on to point out some obstacles to his project arising from the tensions between these traditions. Using the concept of “dark mores”, I argue that (...) Shelby’s racially revisionist Rawlsianism is pre-empted by Rawls’s own restrictions on the scope of his theory, while Shelby’s invocation of “reciprocity” as a key norm is undermined by the structural asymmetries of a racist society. (shrink)

I disagree with several of Chow's traditional descriptions and justifications of null hypothesis testing: (1) accepting the null hypothesis whenever p > .05; (2) random sampling from a population; (3) the frequentist interpretation of probability; (4) having the null hypothesis generate both a probability distribution and a complement of the desired conclusion; (5) assuming that researchers must fix their sample size before performing their study.

Here, a distinguished group of international contributors examines what we know about, feel, and hope to accomplish in real-world environments.

This research aimed to examine the relationship between the activeness in participating at student’s organization and interpersonal competence on college students. Subjects were students from Tarumanagara University (N = 156). A questionnaire was used to collect the data. The data were analyzed through Pearson’s correlation test. The result shows that there is a positive and significant correlation between the activeness in participating at student’s organization and interpersonal competence on college students.  .

Libertarians such as J.R. Lucas have abandoned traditional Christian doctrines because they cannot reconcile them with the freedom of the will. Traditional Christian thinkers such as Augustine have repudiated libertarianism because they cannot reconcile it with the dogmas of the Faith. In Free Will and the Christian Faith, W.S. Anglin demonstrates that free will and traditional Christianity are ineed compatible. He examines, and solves, puzzles about the relationships between free will and omnipotence, omniscience, and God's goodness, using the idea of (...) free will to answer the question of why God allows evil, and presenting arguments that link free will to eternal life and to the nature of revelation. Topics covered include the meaning of life, the soul and Lesbegue measure, and strategies for discerning the voice of God. (shrink)

In public accounting, it is well documented that auditors’ focus on the financial/profitability aspects of their work creates ethical challenges that can compromise the auditors’ ability to uphold the public interest :C28–C36, 2008; Chow et al., in Res Prof Responsib Ethics Account 17:97–138, 2013; Fogarty and Rigsby, in J Account Org Change 6:300–329, 2010; Gendron, in Contemp Account Res 18:283–310, 2001; Account Org Soc 27:659–684, 2002; Lampe and Garcia, in Res Prof Responsib Ethics Account 17:1–45, 2013; Wyatt, in Account (...) Horiz 18:45–53, 2004; Zeff, Account Horizons 17:189–205, 2003a; Account Horizons 17:267–286, 2003b). Less well-studied are other accounting settings :549–563, 2013; Jones et al., in J Account Literature 22:45–103, 2003). In their paper, Fiolleau and Kaplan, 2016) address the void by providing insight into the impact of corporate reward structure on the ethical sensitivity of accountants practicing in industry and accounting students. Further, they contribute to the literature by measuring ethical sensitivity using a novel funnel questioning technique, which addresses methodological challenges associated with studying ethical sensitivity. In these comments, I discuss my perspective on Fiolleau and Kaplan’s, 2016) key contributions to the literature and provide suggestions for moving the research forward in the future. (shrink)

The purpose of this research is to know the contribution of consumer packaging’s perception toward purchase intention of X cosmetic’s products. Subject of this research consists of 145 persons which include male and female at age 18-22 years old. The data is being correlated using regression analysis method with support of SPSS 12.0 for windows. The result of this research is that purchase intention of X cosmetic products can be explained by packaging at range 23.9% to 32.3%. The more packaging (...) is being perceived as something that attractive, good quality, and convincing, the more subject is going to have the intention to purchase the products of the X cosmetic. (shrink)

The authors' novel approach to some interesting mathematical concepts - not normally taught in other courses - places them in a historical and philosophical setting. Although primarily intended for mathematics undergraduates, the book will also appeal to students in the sciences, humanities and education with a strong interest in this subject. The first part proceeds from about 1800 BC to 1800 AD, discussing, for example, the Renaissance method for solving cubic and quartic equations and providing rigorous elementary proof that certain (...) geometrical problems posed by the ancient Greeks cannot be solved by ruler and compass alone. The second part presents some fundamental topics of interest from the past two centuries, including proof of G del's incompleteness theorem, together with a discussion of its implications. (shrink)

In 1962 a mimeographed sheet of paper fell into my possession. It had been prepared by Ernest Adams of the Philosophy Department at Berkeley as a handout for a colloquim. Headed 'SOME FALLACIES OF FORMAL LOGIC' it simply listed eleven little pieces of reasoning, all in ordinary English, and all absurd. I still have the sheet, and quote a couple of the arguments here to give the idea. • If you throw switch S and switch T, the motor will start. (...) There fore, either if you throw switch S the motor will start, or, if you throw switch T the motor will start. • It is not the case that if John passes history he will graduate. Therefore, John will pass history. The disconcerting thing about these inferences is, of course, that under the customary truth-functional interpretation of and, or, not, and if-then, they are supposed to be valid. What, if anything, is wrong? At first I was not disturbed by the examples. Having at that time consider able personal commitment to rationality in general and formal logic in par ticular, I felt it my duty and found myself easily able (or so I thought) to explain away most of them. But on reflection I had to admit that my expla nations had an ad hoc character, varying suspiciously from example to example. (shrink)

A fundamental philosophical question that arises in connection with evolutionary theory is whether the fittest patterns of behavior are always the most rational. Are fitness and rationality fully compatible? When behavioral rationality is characterized formally as in classical decision theory, the question becomes mathematically meaningful and can be explored systematically by investigating whether the optimally fit behavior predicted by evolutionary process models is decision-theoretically coherent. Upon investigation, it appears that in nontrivial evolutionary models the expected behavior is not always in (...) accord with the norms of the standard theory of decision as ordinarily applied. Many classically irrational acts, e.g. betting on the occurrence of one event in the knowledge that the probabilities favor another, can under certain circumstances constitute adaptive behavior.One interesting interpretation of this clash is that the criterion of rationality offered by classical decision theory is simply incorrect (or at least incomplete) as it stands, and that evolutionary theory should be called upon to provide a more generally applicable theory of rationality. Such a program, should it prove feasible, would amount to the logical reduction of the theory of rational choice to evolutionary theory. (shrink)

Heidegger’s characterization of Dasein as Being-in-the-world suggests a natural relation to environmental philosophy. Among environmentalists, however, closer inspection must raise alarm, both since Heidegger’s approach is in some senses inescapably anthropocentric and since Dasein discovers its environment through its usability, serviceability, and accessibility. Yet Heidegger does not simply adopt a traditionally modern, instrumental view. The conditions under which the environment appears imply neither that the environment consists only of tools, nor that what is true of the parts is also true (...) of the whole, nor that an orientation to use—where appropriate—precludes any other orientation. Heidegger’s anthropocentric commitments thus do not rule out the possibility of a non-instrumental perspective on the natural world. (shrink)

This is a concise introductory textbook for a one semester course in the history and philosophy of mathematics. It is written for mathematics majors, philosophy students, history of science students and secondary school mathematics teachers. The only prerequisite is a solid command of pre-calculus mathematics. It is shorter than the standard textbooks in that area and thus more accessible to students who have trouble coping with vast amounts of reading. Furthermore, there are many detailed explanations of the important mathematical procedures (...) actually used by famous mathematicians, giving more mathematically talented students a greater opportunity to learn the history and philosophy by way of problem solving. Several important philosophical topics are pursued throughout the text, giving the student an opportunity to come to a full and consistent knowledge of their development. These topics include infinity, the nature of motion, and Platonism. This book offers, in fewer pages, a deep penetration into the key mathematical and philosophical aspects of the history of mathematics. (shrink)

This text is organized around the distinction between finite and infinite. It includes a brief overview of what different philosophers have said about infinity, and looks at some of the arguments to the effect that one should adopt a pro-infinity attitude. Other chapters contain an exposition of the ontological schools; interactions among these schools and various theories of truth; the relationship between mathematics and values; a history of mathematics; an analysis of mathematical knowledge; the role of mathematics in eduction; the (...) implications of religion for the philosophy of mathematics; and referenc eto mathematical objects. (shrink)

In an article on ‘The Name of the Euxine Pontus’ in C.Q.xxxiv , pp. 123 ff., A. C. Moorhouse rejects the suggestion made by M. Vasmer and supported by Boisacq that the original Greek title ξενος was a popular rendering of the Avestan adjective αχṦαệνα, ‘of dark colour’. Moorhouse raises the following objections to this theory: i. There is no direct evidence of the Avestan adjective ever being applied to the Black Sea. ii. In historical times ‘Avestan is a long (...) way from Greek’ and in prehistorical times it is doubtful whether the speakers of Avestan had any close connexion with the Black Sea. iii. Assuming πόντος to denote ‘way’, ‘the dark way’ would be a fantastic name for any sea. iv. The early Greek form is ξενος, and only metri gratia ξεινος, whereas if the word is a loan from αχṧαēνα we should expect the phonetically closer form ξενος. (shrink)