In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Leibniz and China: A Commerce of LightRobin R. WangLeibniz and China: A Commerce of Light. By Franklin Perkins. Cambridge: Cambridge University Press, 2004. Pp. xvi + 224.In December 1697, Gottfried Wilhelm Leibniz (1646-1716) wrote to a Jesuit friend in China, praising the Jesuit mission there as "the greatest affair of our time" (p. 42). The purpose of that mission, in Leibniz's view, was not simply to glorify God (...) and to spread Christianity; it was also being undertaken for the good of humanity and the growth of human knowledge. He went on:For this is a commerce of light, which could give to us at once their work of thousands of years and render ours to them, and to double so to speak our true wealth for one and the other. This is something greater than one thinks.(p. 42)Why was Leibniz, unlike his contemporaries Locke and Spinoza, so enthusiastic about other cultures, especially Chinese culture? Why, in contrast to the scholars of today who claim that philosophy is the privilege of the Western mind and who dismiss philosophical exchange as useless, was Leibniz able to understand the importance of cultural exchange? And why is it that his "commerce of light" can still illuminate our path toward wisdom in this age of globalization? In a well-researched and carefully crafted monograph, Leibniz and China: A Commerce of Light, Franklin Perkins answers these questions with compelling evidence and persuasive argument.To emphasize the significance, magnitude, and relevance of cultural exchange Perkins organizes his book thematically in five chapters. The first chapter provides the historical context of the world in which Leibniz lived. Perkins cites well-documented events to illustrate how Europeans first encountered other cultures and the "three lenses" through which they viewed them (p. 12). This exploration sets the stage for understanding Leibniz's knowledge of China and his basic orientation toward learning from diversity.In chapter 2 Perkins challenges current scholarship and makes the critical claim that Leibniz's interest in China and cultural exchange was "not accidental" (p. 45), but rather flowed from his own distinctive philosophical system. This argument distinguishes Perkins's innovative approach from the mainstream traditional scholarship on Leibniz. He claims that Leibniz was "a more pragmatic, empirical and fallibilistic investigator of the world," that he was "motivated by practical and theological concerns," and that he was "a pluralistic thinker" (p. 45). To support his argument, Perkins discusses Leibniz's "monads" in the context of order, diversity, and perfection. Each monad is a different manifestation of the same universe, yet one unitary universe is multiplied by its expression in diverse monads. God chose to create a world exemplifying the utmost perfection, with "the greatest possible combination of order and diversity" (p. 44). Diversity is essential to the perfection of the world since the most perfect possible world maximizes the greatest order. This intrinsic relation between order, diversity, and perfection creates an unqualified need for cultural exchange because order requires diversity for perfection, and an ordered diversity only amplifies the magnificence of its Creator. On a metaphysical level, cultural exchange for Leibniz [End Page 111] was "driven by the value of diversity in the best possible world and the derivation of diversity from variations in monadic perspectives. On an epistemological level, exchange was driven by the necessary limits of our own perspective and the fact that monads in distant places have different and complementary perspectives" (p. 108).After laying out the philosophical foundation for cultural exchange in Leibniz's system, Perkins turns his discussion to Leibniz's specific connection with China. In chapter 3 he offers a historical narrative that traces the development and growth of Leibniz's interest in and knowledge of China. Leibniz's first mention of China was in his De Arte Combinationis in 1666, when he was only twenty years old (p. 109). Through his massive correspondence with Jesuits in China and his active social participation in controversies around the Jesuit mission, Leibniz's knowledge of China grew in depth and sophistication as the decades passed. His initial approach to China reflected "his interest in international politics and economics" (p. 113). But this practical focus was... (shrink)

This book treats Chinese philosophy today as a global project, presenting the work of both Chinese and Western philosophers.

This paper investigates whether gender affects ethically sensitive decisions of a personal or business nature. Data from 51 practicing accountants from both public accounting and private industry suggest that while differences exist between female and male accountants in responses to specific situations, overall responses are quite similar. Statistically significant differences were found for only five of the sixteen ethically sensitive situations. Further, when personal and business situations of a similar nature were paired together, two of the eight differences between personal (...) and business responses were significantly different between females and males. Taken as a whole, the results refute the suggestion that the ethical decision making of organizations may be enhanced as more women enter the business field. (shrink)

Dong Zhongshu (Tung Chung-shu) (179-104 B.C.E.) was the first prominent Confucian to integrate yin-yang theory into Confucianism. His constructive effort not only generates a new perspective on yin and yang, it also involves implications beyond its explicit contents. First, Dong changes the natural harmony (he ﾈﾱ) of yin and yang to an imposed unity (he 合). Second, he identifies yang with human nature (xing) and benevolence (ren), and yin with emotion (qing) and greed (tan). Taken together, these novelties grant a (...) philosophical basis for the theory and practice of gender inequality in their specifically Chinese manifestations. An analysis of Dong's work shows that the merce complementarity of yin and yang does not guarantee gender equality; they are not fixed categories, but together form a transformative dynamic harmony. (shrink)

Role morality can be defined as “claim(ing) a moral permission to harm others in ways that, if not for the role, would be wrong” (A. Applbaum: 1999, Ethics for Adversaries: The Morality of Roles in Public and Professional Life (Princeton University Press, Princeton, NJ) p. 3). Adversarial situations resulting in role morality occur most frequently in the fields of law, business, and government. Within the realm of accounting, professional obligations may place the accountant in a situation where he/she is susceptible (...) to the pressures of role morality. If the accountant engages in acts consistent with role morality, significant harm to others may result. The current study represents an initial investigation into role morality in accounting and includes survey data from three samples of professionals: accountants, physicians, and attorneys. Results suggest that accountants generally do not agree that role morality is acceptable. Additionally, when compared to the groups of physicians and attorneys, physicians agree the least with role morality, while attorneys agree the most. Implications for practicing accountants and suggestions for future research into the theory of role morality are offered. (shrink)

'With admirable clarity, Mrs Peters sums up what determines competence in spelling and the traditional and new approaches to its teaching.' -Times Literary Supplement.

Close relationships are described in terms of the temporal coordination of behavior based on the similarity of partners’ internal states. Coupled nonlinear dynamical systems were used to model the emergence, maintenance, and disruption of coordination in such relationships. For each system, there was a control parameter corresponding to an internal state and a dynamical variable corresponding to behavior. Computer simulations investigated how the temporal coordination of behavior in a relationship reflects the similarity of partners’ control parameters and the strength of (...) coupling. Several types of coordination were observed, with in-phase synchronization occurring for strong coupling and similarity in internal states. In a variation of the model, each system could adjust its own control parameter to synchronize its dynamics with that of the other system. Simulation results provide insight into several topics in the study of close relations and group dynamics. (shrink)

The ciliated protozoan, Paramecium, broadcasts the activity of its individual ion channel classes through its swimming behaviour. This fact has made it possible to isolate mutants with defective ion currents, simply by selecting individuals with abnormal swimming patterns. At least four of Paramecium's ion currents are activated by rising intracellular calcium concentration, including two K+ currents and a Na+ current. A variety of cell lines with defects in these Ca2+‐dependent currents have been isolated: in several cases, the defects have been (...) traced to mutations in the structural gene for calmodulin. Sequence analysis of calmodulins from these and other Ca2+ ‐dependent ion‐current mutants may enable a detailed mapping of putative channel interaction domains on the surface of the calmodulin molecule. (shrink)

Given the importance of the Machiavellianism construct on informing a wide range of ethics research, we focus on gaining a better understanding of Machiavellianism within the whistle-blower context. In this regard, we examine the effect of Machiavellianism on whistle-blowing, focusing on the underlying mechanisms through which Machiavellianism affects whistle-blowing. Further, because individuals who are higher in Machiavellianism (high Machs) are expected to be less likely to report wrongdoing, we examine the ability of an organization’s ethical environment to increase whistle-blowing intentions (...) of high Machs. Results from a sample of 116 MBA students support our premise that Machiavellianism is negatively related to whistle-blowing. Further, we find that Machiavellianism has an indirect effect on whistle-blowing through perceived benefits and perceived responsibility. Finally, we find that a strong ethical environment, relative to a weak ethical environment, increases whistle-blowing intentions incrementally more for individuals who are higher in Machiavellianism. Taken together, these findings extend our understanding of how Machiavellianism and an organization’s ethical environment impact whistle-blowing. (shrink)

This essay argues that moral self-cultivation as described in the Confucian tradition involves the cultivation of the body. Preparing the body in certain ways, perhaps by making it healthy, is a necessary part of moral self-cultivation. This claim includes: (a) nourishing the body in a proper way is a first step in moral self-cultivation, and the bodily care is instrumentally valuable to one’s flourishing life; (b) making and keeping a healthy body is partly constitutive of a moral well-being and hence (...) bodily care is also intrinsically valuable to a flourishing life. This perspective on embodied virtue is established through a discussion of qi. The body as the storehouse of qi is not only a passive reservoir of knowledge that serves as moral guidance, but also actively plays an indispensable and integral role in activities related to one’s moral transformation. A well-cared for body provides a moral agent with the temporal and spatial possibility for moral refinement and an enhanced good life. (shrink)

: Dong Zhongshu (Tung Chung-shu) (179–104 B.C.E.) was the first prominent Confucian to integrate yin-yang theory into Confucianism. His constructive effort not only generates a new perspective on yin and yang, it also involves implications beyond its explicit contents. First, Dong changes the natural harmony of yin and yang to an imposed unity Second, he identifies yang with human nature (xing) and benevolence (ren), and yin with emotion (qing) and greed (tan). Taken together, these two novelties grant a philosophical basis (...) for the theory and practice of gender inequality in their specifically Chinese manifestations. An analysis of Dong's work shows that the mere complementarity of yin and yang does not guarantee gender equality; they are not fixed categories, but together form a transformative dynamic harmony. (shrink)

This article compares the information processing and dynamical systems perspectives on problem solving. Key theoretical constructs of the information-processing perspective include “searching” a “p...

Despite a wealth of prior research, little consensus has arisen about the goals and effectiveness of business ethics education. Additionally, accounting academics have recently been questioned as to their commitment to accounting ethics education. The current study examines whether accounting students' perceptions of business ethics and the goals of accounting ethics education are fundamentally different from the perceptions of accounting faculty members. The study uses a survey instrument to elicit student and faculty responses to various questions concerning the importance of (...) business ethics and accounting ethics education. Statistical analyses indicate that students consider both business ethics and the goals of accounting ethics education to be more important than faculty members. Implications of these results for accounting faculty members interested in accounting ethics education are discussed. (shrink)

The first Young Researchers in Human–Robot Interaction Workshop, held on March 1, 2006 in Salt Lake City, Utah, provides insight into how to facilitate the establishment of the HRI community. Organized in conjunction with the first annual ACM/IEEE Human Robot Interaction Conference, the NSF-sponsored workshop assembled 15 graduate students from 5 different countries in computer science, psychology, engineering, and the arts to build the HRI community. This report highlights recommendations from discussion sessions, a synopsis of the plenary address, and representative (...) examples of the participants’ presentations. Participants emphasized that HRI is a unique field, requiring knowledge in computing, psychology, and communications despite the differences in the courses, methods, and philosophies across disciplines. The following are needed for future growth in HRI: stable, canonical robotics platforms for research purposes, a multidisciplinary community infrastructure to connect researchers, and a “Berlitz phrasebook” and collected reference materials for helping understand the “other” disciplines. (shrink)

The first Young Researchers in Human–Robot Interaction Workshop, held on March 1, 2006 in Salt Lake City, Utah, provides insight into how to facilitate the establishment of the HRI community. Organized in conjunction with the first annual ACM/IEEE Human Robot Interaction Conference, the NSF-sponsored workshop assembled 15 graduate students from 5 different countries in computer science, psychology, engineering, and the arts to build the HRI community. This report highlights recommendations from discussion sessions, a synopsis of the plenary address, and representative (...) examples of the participants’ presentations. Participants emphasized that HRI is a unique field, requiring knowledge in computing, psychology, and communications despite the differences in the courses, methods, and philosophies across disciplines. The following are needed for future growth in HRI: stable, canonical robotics platforms for research purposes, a multidisciplinary community infrastructure to connect researchers, and a “Berlitz phrasebook” and collected reference materials for helping understand the “other” disciplines. (shrink)

Krueger & Funder (K&F) presuppose that the base rate for social cognition is more rational than is indicated by research, and that a focus on cognitive errors and behavioral shortcomings is responsible for the fragmented nature of social psychology. Insight concerning both issues is forthcoming from advances in evolutionary psychology and the adaptation of dynamical systems theory to social psychology.

Zhang, Zailin 張再林, Traditional Chinese Philosophy as the Philosophy of the Body 作爲身體哲學的中國古代哲學 Beijing 北京: Zhongguo Shehui Kexue Chubanshe 中國社會出版社, 2008, 15+ 308 pages.

This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms’ ethical environment, as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41–57, 1999; Trevino et al., Hum Relat 56(1):5–37, 2003; Schminke et al., Organ Dyn 36(2):171–186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences. Based on the responses (...) of 144 tax practitioners employed at CPA firms, the results show that tax partners rate the ethical environment of their firms as stronger than non-partner tax practitioners, particularly among those who describe a self-identified ethical dilemma. Tax partners also report having encountered more of the common examples of researcher-provided ethical dilemmas than non-partner tax practitioners, although non-partners perceive that certain ethical dilemmas occur at a higher rate than partners do. Overall, this study provides evidence of a disconnect between tax partners and non-partner tax practitioners with respect to perceptions of organizational ethics. Suggestions for potential remedies are offered. (shrink)

A public accounting firm’s ethical environment has an important role in encouraging ethical behavior, but prior research has shown that firm leaders perceive the ethical environment of their firms to be stronger than do non-leaders : 637–654, 2010). This study draws on several research streams in management to investigate the reasons behind this discrepancy. Our online questionnaire was completed by 139 accounting professionals. We find that when non-leader accounting professionals believe that they have a meaningful role in shaping and maintaining (...) the ethical environment and/or have strong organizational fit with the accounting firm, they are more likely to perceive the ethical environment as strong and to perceive it similarly to firm leaders. That is, differences in leaders’ and non-leaders’ perceptions of the ethical environment are mediated by non-leaders’ perceptions of their role in participating in shaping and maintaining the ethical environment of their firms. Further, we find that among firm leaders, a stronger public interest orientation and a higher frequency of receiving mentoring are both associated with stronger perceptions of the ethical environment. Overall, our study is one of the first to directly test potential explanations for why firm leaders and non-leaders can have disparate views of a firm’s ethical environment. In addition, these findings provide practical feedback to practitioners on actions they can take to improve perceptions of their firms’ ethical environment. (shrink)

Small unmanned aerial systems (sUAS) are used more regularly and widely in disaster response. Like other personnel involved in disaster response, the sUAS pilots work for long periods, experience extreme stress and fatigue. They often arrive at the disaster fatigued (due to long drives to get there). However, unlike other personnel in this domain, there is little research on the effects of fatigue on sUAS pilots. Our experiences with a series of three real-world deployments highlight the challenges of conducting human (...) factors research during disaster response and recovery. We specifically present lessons learned from having participant researchers embedded in three disasters with the sUAS pilot teams. These lessons result in a set of feasible and non-interruptive methods and metrics for conducting human factors research during field events. Preliminary results and recommended next steps are presented. (shrink)