This study applies a theoretical framework, the theory of reasoned action, to the examination of unethical decision making in job-related situations encountered by CPAs. A survey methodology was employed in which respondents were asked to use both self-reported and randomized response techniques for reporting unethical behavior. The results indicate that individuals are unwilling to accurately report either unethical behavior or intention, particularly in situations where there is no question as to the unacceptability of the action or the potential penalty as (...) presented in the AICPA Code of Professional Conduct. Implications for the accounting profession and research are discussed. (shrink)

The economic distinction between technological and market information offers a useful guide to the relationship between information and policy. The two types create different problems for markets and require different emphases in public policy, focusing on either the production or the distribution of information. The interaction of the two types creates familiar policy problems such as underinvestment in information, adverse selection and moral hazard. Indicators and other means of dealing with such problems constitute policies and demonstrate not only the importance (...) of information for policy but the necessity of policy for information. (shrink)

Decreasing philanthropic funding from governments and foundations and increasing social needs are putting pressure on nonprofits to generate financial resources in more entrepreneurial ways. This type of social innovation within the nonprofit sector can be facilitated through collaborative alliances with universities, corporations and other public/private partnerships. This paper presents a case study of a university partnership between Institute of Social Innovation at Carnegie Mellon University and the Pittsburgh Social Innovation Accelerator.

This paper challenges the traditional assumption that descriptive and prescriptive sciences are essentially distinct by presenting a study on the implicit normativity of the production and presentation of biomedical scientific facts within evidence-based medicine. This interdisciplinary study serves as an illustration of the potential worth of the concept of implicit normativity for bioethics in general and for integrated empirical ethics research in particular. It demonstrates how both the production and presentation of scientific information in an evidence-based decision-support contain implicit presuppositions (...) and values, which pre-structure the moral environment of the clinical process of decision-making. As a consequence, the evidence-based decision support did not only support the clinical decision-making process; it also transformed it in a morally significant way. This phenomenon undermines the assumption within much of the literature on patient autonomy that information disclosure is a conditional requirement before patient autonomy even starts; patient autonomy is already influenced during the production and presentation of information. These results imply an increased responsibility of those who produce and present evidence-based facts(i.e. scientists in general and physicians in particular). The insights of this study not only involve a different focus on both theory and practice of patient autonomy and informed consent, but they also call for a broader scope of morality than does traditional empirical research in bioethics. The concept of implicit normativity within integrated empirical ethics research calls for a strong cooperation between bioethicists and descriptive scientists, i.e., a cooperation that goes beyond the discipline-specific epistemic values and that takes place during all phases of the research process. (shrink)

We define a rich model to be one which contains a proper elementary substructure isomorphic to itself. Existence, nonstructure, and categoricity theorems for rich models are proved. A theory T which has fewer than $\min(2^\lambda,\beth_2)$ rich models of cardinality $\lambda(\lambda > |T|)$ is totally transcendental. We show that a countable theory with a unique rich model in some uncountable cardinal is categorical in ℵ 1 and also has a unique countable rich model. We also consider a stronger notion of richness, (...) and use it to characterize superstable theories. (shrink)

Dieser Sammelband hat zum Ziel, moderne atheistische Richtungen kritisch und wissenschaftlich zu betrachten. Mit diesen modernen atheistischen Richtungen ist vor allem der in Oxford unterrichtende Biologe und Religionskritiker Richard Dawkins verknüpft, bekennender Gegner von Kreationismus, Intelligent Design und Theologie, der schon 1976 mit der Veröffentlichung seines Buches "Der Gotteswahn" in der breiten Öffentlichkeit auf sich aufmerksam machte. Auch in jüngerer Vergangenheit, und zwar im Jahr 2006, war Dawkins mit seinem Buch (Dawkins 2006) an einem erneuten Aufflammen einer vor allem in (...) den USA geführten Diskussion rund um die Vereinbarkeit oder Unvereinbarkeit von theologischen und evolutionstheoretischen Ansätzen beteiligt. Beim Durchblättern dieses Buches wird spätestens beim Entdecken des vierten Kapitels, das den provokanten Titel "Warum es mit ziemlicher Sicherheit keinen Gott gibt" trägt, klar, dass Dawkins damit keine Brücke zwischen Evolutionsbiologie und Schöpfungstheologie schlagen möchte. Auch Dawkins selbst hält dieses Kapitel für das wichtigste seines Buches: "This chapter has contained the central argument of my book" (cf. Dawkins 2006, p. 187). -/- Dies ist Grund genug, uns dieses Kapitel aus Dawkins' Buch näher anzusehen. Schließlich verbindet Dawkins damit hohe Ansprüche: "If the argument of this chapter is accepted, the factual premise of religion - the God Hypothesis - is untenable. God almost certainly does not exist. This is the main conclusion of the book so far" (cf. Dawkins 2006, p.189). Sein Argument, im englischen Original "main argument" (hier: "Hauptargument") genannt, verdient also genauere Betrachtung und soll in diesem Artikel wissenschaftstheoretisch beleuchtet werden. (shrink)

Let K be a finite set of finite structures. We give a syntactic characterization of the property: every element of K is injective in ISP(K). We use this result to establish that A is injective in ISP(A) for every two-element algebra A.

We characterize the model companions of universal Horn classes generated by a two-element algebra (or ordered two-element algebra). We begin by proving that given two mutually model consistent classes M and N of L (respectively L') structures, with $\mathscr{L} \subseteq \mathscr{L}'$ , M ec = N ec ∣ L , provided that an L-definability condition for the function and relation symbols of L' holds. We use this, together with Post's characterization of ISP(A), where A is a two-element algebra, to show (...) that the model companions of these classes essentially lie in the classes of posets and semilattices, or characteristic two groups and relatively complemented distributive lattices. (shrink)

This paper presents a non-reductionist framework of eight nested modes of evolution that have successively emerged to organize the reproduction of all organisms, from the blue-green algae to our societies. The processes of biological, "Darwinian," evolution are those of drift during reproduction, and of selection. The key unit of evolutionary time is the generation, and its locus is the organisms' life-cycle setup. Different life-cycle setups support different mechanisms of reproduction, and therefore different modes of evolution. By tracing the different life-cycle (...) setups attested throughout Life's History, we are able to characterize the successive modes of evolution with which they are associated. The present attempt has led to a characterization of the following eight nested modes of evolution: Basic; Reptilian; Archaic Mammalian; Progressive Mammalian; Socio-cultural; Extrasomatically Enhanced Socio-cultural; Tinkering; and finally Para-biological. These successively emerging modes govern a progressively reduced number of life-forms. The first four modes are "Darwinian" in the strict sense. The fifth, or socio-cultural mode, which governs whale and elephant societies in addition to hominoids, is already not "Darwinian" in the traditional sense. The last three modes have emerged with the genus homo, through the progressive extension of its life-cycle setups. The present framework is to be used heuristically, as a prism with which to separate the evolutionary spectrum of the constituent elements of human behavior. An example of such a behavioral evolutionary spectrum is presented in the conclusion, and is used to compare the present framework with those recently proposed by Maynard Smith and Szathmáry and by Foley. (shrink)

The SOPhiA conferences are intended to give young predoctoral philosophers the possibility to actively attend a professional conference, to tackle current, as well as classical, philosophical problems, and to discuss their own approaches with promising students from many dierent countries as well as with wellestablished experts. We are firmly convinced that this is a natural and necessary step for promoting the next generation of analytic philosophers and thus, strengthening analytic philosophy in general. Because we believe that the methods of analytic (...) philosophy can be fruitfully applied to all areas of philosophy, the SOPhiA conferences do not have a thematic focus; this is also reflected by the fact that the talks given at SOPhiA 2011 covered all areas of philosophy. (shrink)

BackgroundIt is commonly reported by editors that it has become harder to recruit reviewers for peer review and that this is because individuals are being asked to review too often and are experiencing reviewer fatigue. However, evidence supporting these arguments is largely anecdotal.Main bodyWe examine responses of individuals to review invitations for six journals in ecology and evolution. The proportion of invitations that lead to a submitted review has been decreasing steadily over 13 years (2003–2015) for four of the six (...) journals examined, with a cumulative effect that has been quite substantial (average decline from 56% of review invitations generating a review in 2003 to just 37% in 2015). The likelihood that an invitee agrees to review declines significantly with the number of invitations they receive in a year. However, the average number of invitations being sent to prospective reviewers and the proportion of individuals being invited more than once per year has not changed much over these 13 years, despite substantial increases in the total number of review invitations being sent by these journals—the reviewer base has expanded concomitant with this growth in review requests.ConclusionsThe proportion of review invitations that lead to a review being submitted has been declining steadily for four of the six journals examined here, but reviewer fatigue is not likely the primary explanation for this decline. (shrink)