The purpose of this study is twofold. The first objective is to examine the impact of an individual’s ethical ideology and level of professional commitment on the earnings management decision. The second objective is to observe whether the presence of a personal benefit affects an individual’s ethical orientation or professional commitment within the context of an opportunity to manage earnings. Using a sample of 375 undergraduate business majors, our results suggest a significant relationship between an individual’s ethical orientation and decision-making. (...) Further, participants with higher levels of professional commitment seem to be less likely to engage in earnings management behavior and less likely to behave opportunistically. These results have the potential to add to our understanding of certain behaviors in entry-level personnel and should be of interest to managers, practitioners, academicians, and researchers. (shrink)

Purpose: Explore public attitudes towards the trade-offs between justice and medical outcome inherent in organ allocation decisions.Background: The US Task Force on Organ Transplantation recommended that considerations of justice, autonomy and medical outcome be part of all organ allocation decisions. Justice in this context may be modeled as a function of three types of need, related to age, clinical urgency, and quality of life.Methods: A web-based survey was conducted in which respondents were asked to choose between two hypothetical patients who (...) differed in clinical urgency , age, pretransplant and post-transplant quality of life, and life expectancy.Results: A pool of 1600 people were notified via email about the survey; 623 responded. Respondents preferred giving organs to younger people up to an age difference of <15.4 years and more clinically urgent people up to a difference in urgency of <2.54 months . Priority varied with the quality of life of the worst-off patient and the relative status of the patients. If both had worse than average quality of life, respondents preferred the better-off patient. When both had better than average quality of life, they preferred the worse-off patient. In analysis according to age versus clinical urgency, the older the patient, the more urgency needed to receive priority. In quality of life versus clinical urgency, the better the control’s quality of life, the more urgency the competing patient required. The worse the patient’s post-transplant outcome, the more urgency needed to receive priority.Conclusions: It appears that clinical urgency is only one of many factors influencing attitudes about allocation decisions and that respondents may invoke different principles of fairness depending the relative clinical status of patients. (shrink)

(No abstract is available for this citation).

Although sciences are often conceptualized in terms of theory confirmation and hypothesis testing, an equally important dimension of scientific reasoning is the structure of problems that guide inquiry. This problem structure is evident in several concepts central to evolutionary developmental biology (Evo-devo)—constraints, modularity, evolvability, and novelty. Because problems play an important role in biological practice, they should be included in biological pedagogy, especially when treating the issue of scientific controversy. A key feature of resolving controversy is synthesizing methodologies from different (...) biological disciplines to generate empirically adequate explanations. Concentrating on problem structure illuminates this interdisciplinarity in a way that is often ignored when science is taught only from the perspective of theory or hypothesis. These philosophical considerations can assist life science educators in their continuing quest to teach biology to the next generation. -/- . (shrink)

Nobody interested in philosophy need be deterred by Kant's reputation for difficulty from familiarizing himself with his ethics. While the Critique of Pure Reason and his other non-ethical works are very hard to follow, the first two chapters of the Fundamental Principles of the Metaphysic of Morals at least are clear and straightforward and presuppose little previous acquaintance with philosophy. The third chapter is not about ethics as such but about the metaphysical problem of freedom and should be omitted by (...) anyone who is not familiar with Kant's general philosophy, but the first two. (shrink)

SummaryI examine an internal tension between Quine's empiricist methodology and his doctrine of naturalism — a tension that bears on his well‐known thesis of empirical underdetermination of scientific theory., viz., that there can be empirically equivalent but logically incompatible formulations of comprehensive scientific theory. Quine recognizes the tension and tries to resolve it via his distinction between the conditions that justify belief in a theory and the conditions that warrant the attribution of truth to a theory. I argue that Quine's (...) resolution is unsatisfactory, but that there is a more defensible resolution via Quine's own theory of ontological relativity; and moreover, the latter mode of resolution avoids certain undesirable aspects of Quine's problematic notion of evidence.Summary RésuméJ'examine la tension interne entre la méthodologie empiriciste de Quine et sa doctrine naturaliste — tension qui porte sur sa thèse de la sous‐détermination des théories scientifiques, these qui affirme qu'il peut y avoir des formulations empiriquement équivalentes, mais logiquement incompatibles de grandes théories scientifiques. Quine admet cette tension et cherche à la résoudre par sa distinction entre des conditions qui justifient la croyance en une théorie et d'autres qui garantissent l'attribution d'une valeur de véritéà cette théorie. Je prétends que la solution de Quine est insatisfaisante, mais on peut en proposer une autre, plus défendable, en se basant sur sa propre théorie de la relativité ontologique. En outre, cette dernière solution évite certains aspects indésirables de la notion, problématique chez Quine, d'évidence empirique.ZusammenfassungIch untersuche ein internes Spannungsverhältnis zwischen Quines empirischer Méthodologie und seiner naturalistischen Doktrin — ein Spannungsverhältnis, das in seiner bekannten These der empirischen Unterdeterminiertheit einer wissenschaftlichen Theorie begründet liegt, d.h. in der These, wonach es empirisch äquivalente, aber logisch inkompatible Formulierungen einer umfassenden wissenschaftlichen Theorie geben kann. Quine erkennt diese Spannung und versucht, sie durch seine Unterscheidung zwischen den Bedingungen, die den Glauben in eine Théorie rechtfertigen, und den Bedingungen, die die Zuschreibung von Wahrheit an diese Théorie begründen, aufzulösen. Ich argumentiere, dass Quines Lösung unbefriedigend ist, aber dass eine besser verteidigbare Lösung existiert, die an Quines eigene Theorie der ontologischen Relativität anknüpft; zudem vermeidet die letztgenannte Lösung gewisse unerwünschte Aspekte von Quines problematischem Begriff eines empirischen Belegs. (shrink)

Two decades of research on euthanasia in the Netherlands have resulted into clear insights in the frequency and characteristics of euthanasia and other medical end-of-life decisions in the Netherlands. These empirical studies have contributed to the quality of the public debate, and to the regulating and public control of euthanasia and physician-assisted suicide. No slippery slope seems to have occurred. Physicians seem to adhere to the criteria for due care in the large majority of cases. Further, it has been shown (...) that the majority of physicians think that the euthanasia Act has improved their legal certainty and contributes to the carefulness of life-terminating acts. In 2005, eighty percent of the euthanasia cases were reported to the review committees. Thus, the transparency envisaged by the Act still does not extend to all cases. Unreported cases almost all involve the use of opioids, and are not considered to be euthanasia by physicians. More education and debate is needed to disentangle in these situations which acts should be regarded as euthanasia and which should not. Medical end-of-life decision-making is a crucial part of end-of-life care. It should therefore be given continuous attention in health care policy and medical training. Systematic periodic research is crucial for enhancing our understanding of end-of-life care in modern medicine, in which the pursuit of a good quality of dying is nowadays widely recognized as an important goal, in addition to the traditional goals such as curing diseases and prolonging life. (shrink)

The more elementary student used to be left with four main impressions of Locke. Firstly, he was an “empiricist”; secondly, he occupied an inconsistent intermediate position on the road to Berkeley and Hume; thirdly, he was pre-eminently the philosopher of common sense; fourthly, he committed the epistemological error of teaching that our only objects of knowledge were ideas in our mind which copied reality. All these dicta contain an important element of truth, but are misleading by reason of the excessive (...) emphasis which has been placed upon them. (shrink)

It is an observed fact that human populations differ in genetic composition. Some of the inherited diversity is due to combined effects of many genes. Although it would be interesting to know the magnitude and nature of the genetic contribution to some characters under polygenic control, such as intelligence or physique, environmental effects may be so great that no genetic analysis is possible—as Thoday has pointed out earlier in this symposium. With other polygenic characters, such as skin colour, the genetic (...) component is more obvious but still difficult to analyse precisely. The number of genes involved, their frequency and dominance have not been established. This is one of the reasons why selective effects on such characters are not readily measured, although they probably exist. (shrink)

We show that infinite sets whose power-sets are Dedekind-finite can only carry N₀-categorical first order structures. We identify other subclasses of this class of Dedekind-finite sets, and discuss their possible first order structures.

In my original confrontation with Kant’s first Critique, although essentially sympathetic with its import, I found myself deploring his use of certain expressions such as “things in themselves,” “noumena,” “intuitive understanding,” “supersensible,” etc. It seemed to me that he could have made his basically positivistic point without calling up vestiges of absolute realities or eternal verities. When I turned to his second critical enterprise, it sometimes seemed as if he were letting God, freedom, and immortality step in the philosophical back (...) door, warranted by the rather vague argument of the transcendental deduction of the moral law which supposedly provided “practical reality” for the transcendental ideas of pure reason. My puzzlement was compounded by his need for a practical “typik” and the notion that practical reason somehow required the realization of unconditional moral ideals in the conditioned sensible world. Perhaps somewhat like Kant himself, I felt that something was missing. There was a kind of gap or void which needed filling in by something which would not only dispel any reservations about some of the language of the first two Critiques, but would also interrelate the two independent realms of nature and freedom in some intelligible way such that any suspicions of a philosophically irreducible dualism could be erased, while still recognizing theory and practice as autonomous functions of the single faculty of intelligence. But what kind of “unity” could we expect? Although the two analyses were logically compatible, each seemed to stand on its own and there was no mutual implication between them. It was as if each went wrong not in respect to its own foundation but in respect to what it said about the other. Kant presents a defensible theory of knowledge which says some very strange things about logically possible, nonempirical entities; and then this is followed by a systematic ethical theory which occasionally makes odd assertions about empirical nature. (shrink)

This companion to the highly successful Philosophy: A Guide through the Subject, (recently reissued as Philosophy 1) is a lively and authoritative guide through important areas of philosophy that are typically studied in the later parts of an undergraduate course. Thirteen extended essays have been specially commissioned, each introducing a major area and giving an accessible and up-to-date account of the main debates. The first seven cover the philosophies of language, psychology, religion, and the natural and social sciences. The second (...) part of the book completes the guide through the history of philosophy begun in the first volume, covering later ancient philosophy, medieval philosophy, Kant, continental philosophy from Hegel, Frege, Russell Wittgenstein, and Indian philosophy. (shrink)

When people die in an accident, suddenly and unexpectedly, with a terrible arbitrariness that seems unjust and cruel beyond description, there seem to be very few consolations for those left behind. That is how it must seem to those bereaved by the Paddington rail disaster last week. In such cases there is no preparation, as with someone long ill; no sense of the quiet inevitability of great age; there is no closure, no proper leave-taking. Too much is left unfinished and (...) unsaid. Even when soldiers go to war, the possibility of their never returning gives a significance to the farewells on the day they left, and that fact brings comfort later. What intensifies the tragedy of sudden accidental death is that none of these helps is available. (shrink)

The most important question we can ask ourselves is: what kind of life is the best? This is the same as asking: How does one give meaning to one's life? How can one justify one's existence and make it worthwhile? How does one make experience valuable, and keep growing and learning in the process - and through this learning acquire a degree of understanding of oneself and the world? A civilised society is one which never ceases debating with itself aboutwhat (...) human life should best be. Some would, with justice, say that if wewant ours to be such a society we must all contribute to that discussion. This book is, with appropriate diffidence, such a contribution. It consists of a collection of Grayling's regular 'Last Word' columns in the Guardian.This time topics include Suicide, Deceit, Luxury, Profit, Marriage, Meat-eating, Liberty, Slavery, Protest, Guns and War. (shrink)

This five volume Routledge Library Editions set is dedicated to the life and work of Adam Smith, the founding father of modern economics and pioneer of free markets. With individual volumes originally published between 1974 and 1988, this five volume collection looks to determine Smith’s impact and significance by placing his work within the context of the historical development of economic thought. These volumes also consider Smith’s scientific approach to the study of morality and the sociological foundation of his economic (...) theory, whilst offering pioneering insights into his life and the context of the society in which he lived. (shrink)