The success of business firms and other organizations relies on the trustworthiness of reports and other documents prepared by management accountants. This study examines the personal ethical values and ethical value types of management accountants. Data were obtained from a survey of members of the Institute of Management Accountants (IMA). The survey, composed of the Rokeach Values Survey and demographic questions, was delivered by the IMA Research Lab to membership samples. Importantly, the results indicated that the highest-ranked values were consistent (...) with values included in the IMA’s Statement of Ethical Professional Practice. That management accountants hold high ethical values better enables them to provide reliable and meaningful work to business firms and other organizations. Another important finding is that older management accountants are more concerned with moral values than their younger colleagues. This finding has notable implications for the future of the profession. (shrink)

This is the first serious intellectual biography of Guy Debord, prime mover of the Situationist International and author of _The Society of the Spectacle_, perhaps the seminal book of May 1968 in France. Anselm Jappe rejects recent attempts to set Debord up as a "postmodern" icon, arguing that he was a social theorist in the Hegelian-Marxist tradition—not a precursor of Jean Baudrillard but an heir of the young Georg Lukács of _History and Class Consciousness _. Neither hagiographical nor sectarian, _Guy (...) Debord_ places its subject squarely in his historical context: the politicizing Letterist and Situationist "anti-artists" who, in the European aftermath of World War II, sought to criticize and transcend the Surrealist legacy. The book offers a lively, critical, and unusually reliable account of Debord's "last avant-garde" on its way from radical bohemianism to revolutionary theory. Jappe also discusses Debord's films, which are largely inaccessible at present. This English language edition of the book has been revised by the author and features an updated critical bibliography of Debord and the Situationists. (shrink)

For the first time, Guy Debord's pivotal work Society of the Spectacle appears in a definitive and authoritative English translation. Originally published in France in 1967, Society of the Spectacle offered a set of radically new propositions about the nature of contemporary capitalism and modern culture. At the same time it was one of the most influential theoretical works for a wide range of political and revolutionary practice in the 1960s. Today, Debord's work continues to be in the forefront of (...) debates about the fate of consumer society and the operation of modern social power. In a sweeping revision of Marxist categories, the notion of the spectacle takes the problem of the commodity from the sphere of economics to a point at which the commodity as an image dominates not only economic exchange but the primary communicative and symbolic activity of all modern societies.Guy Debord was one of the most important participants in the activities associated with the Situationist International in the 1960s. Also an artist and filmmaker, he is the author of Memoires and Commentaires sur la société du spectacle. A Swerve Edition, distributed for Zone Books. (shrink)

According to the Weak Supplementation Principle (WSP)—a widely received principle of mereology—an object with a proper part, p , has another distinct proper part that doesn't overlap p . In a recent article in this journal, Nikk Effingham and Jon Robson employ WSP in an objection to endurantism. I defend endurantism in a way that bears on mereology in general. First, I argue that denying WSP can be motivated apart from the truth of endurantism. I then go on to offer (...) an explanation of WSP's initial appeal, argue that denying WSP fails to have untoward consequences for the rest of mereology, and show that the falsity of WSP is consistent with a primary guiding thought behind it. (shrink)

In this paper, I critically discuss one of the more influential arguments for mereological universalism, what I will call ‘the Vagueness Argument’. I argue that a premise of the Vagueness Argument is not well supported and that there are at least two good reasons for thinking that the premise in question is false.

Composite materialism, as I will understand it, is the view that human persons are composite material objects. This paper develops and investigates an argument, The Vague Singulars Argument, for the falsity of composite materialism. We shall see that cogent or not, the Vague Singulars Argument has philosophically significant ramifications.

This chapter offers a new criticism of the Mind argument that is both decisive and instructive. It introduces a plausible principle (γ) that places a requirement on one’s having a choice about an event whose causal history includes only other events. Depending on γ’s truth-value, the Mind argument fails in such a way that one or the other of the two main species of libertarianism is the best approach to the metaphysics of freedom. Libertarians argue the compatibility of freedom and (...) indeterminism, and their biggest obstacle is the Mind argument that argues an incompatibility between the two. The chapter aims to build a case for the truth of γ, and so for nonreductive libertarianism. This is achieved by defending it from the best objections that have been brought to light, thereby emphasizing γ’s prima facie plausibility. (shrink)

Immanuel Kant’s well known and thoroughly discussed criticism of the cosmological argument, hereafter ‘CA’, is that it presupposes or depends upon the cogency of the ontological argument, hereafter ‘OA’. Call this criticism ‘the Dependency Thesis’. It is fair to say that the received view on the matter is that Kant failed to establish the Dependency Thesis.1 In what follows, I argue that the received view is mistaken. I begin by rehearsing the standard objection to what is typically taken to be (...) Kant’s primary argument for the Dependency Thesis. I defend Kant by presenting a different argument for his thesis. This argument is not vulnerable to the standard objection, and there is good reason to think that Kant had such an argument in mind. (shrink)

Three-dimensionalists , sometimes referred to as endurantists, think that objects persist through time by being “wholly present” at every time they exist. But what is it for something to be wholly present at a time? It is surprisingly difficult to say. The threedimensionalist is free, of course, to take ‘is wholly present at’ as one of her theory’s primitives, but this is problematic for at least one reason: some philosophers claim not to understand her primitive. Clearly the three-dimensionalist would be (...) better off if she could state her theory in terms accessible to all. We think she can. What is needed is a definition of ‘is wholly present at’ that all can understand. in this paper, we offer one. (shrink)

According to perdurantism, objects persist by being spread out over time, just as composite three-dimensional objects are spread out over space. Just as a composite three-dimensional object is spread out over space by having spatial parts, objects persist, according to perdurantism, by having temporal parts. Perdurantism can be stated more precisely by saying what exactly a temporal part is. In the sequel, Theodore Sider's definition of "instantaneous temporal part" shall be assumed: x is an instantaneous temporal part of y at (...) instant t =df. x exists at, but only at, t; x is part of y at t; and x overlaps at t everything that is part of y at t. Much more could be and has been said about how perdurantism should be formulated. Though interesting in their own right, nothing of importance here turns on these matters of formulation. (shrink)

John Hawthorne’s recent monograph Knowledge and Lotteries1 is centred on the following puzzle: Suppose you claim to know that you will not be able to afford to summer in the Hamptons next year. Aware of your modest means, we believe you. But suppose you also claim to know that a ticket you recently purchased in a multi-million dollar lottery is a loser. Most of us have the intuition that you do not know that your ticket is a loser. However, your (...) alleged knowledge of not being able to afford to summer in the Hamptons puts you in a position to know that your ticket is a loser. For the proposition that you will not be able to afford to summer in the Hamptons entails the proposition that you will lose the lottery. And the following principle, what Hawthorne calls ‘Single Premise Closure’ ( p. 34), is very plausible: If you know that p, p entails q, and you competently deduce q from p thereby coming to believe that q (all the while retaining your knowledge of p), then you come to know q. (shrink)

Animal and plant species exhibit an astonishing diversity of sexual systems, including environmental and genetic determinants of sex, with the latter including genetic material in the mitochondrial genome. In several hermaphroditic plants for example, sex is determined by an interaction between mitochondrial cytoplasmic male sterility (CMS) genes and nuclear restorer genes. Specifically, CMS involves aberrant mitochondrial genes that prevent pollen development and specific nuclear genes that restore it, leading to a mixture of female (male‐sterile) and hermaphroditic individuals in the population (...) (gynodioecy). Such a mitochondrial‐nuclear sex determination system is thought to be rare outside plants. Here, we present one possible case of CMS in animals. We hypothesize that the only exception to the strict maternal mtDNA inheritance in animals, the doubly uniparental inheritance (DUI) system in bivalves, might have originated as a mitochondrial‐nuclear sex‐determination system. We document and explore similarities that exist between DUI and CMS, and we propose various ways to test our hypothesis. (shrink)

Stephen Barker and Phil Dowe have argued, through what they call the mereological paradox, that endurantism is contradictory. In this paper, I take issue with Barker and Dowe’s argument. In addition to disarming an interesting philosophical argument against endurantism, my diagnosis of Barker and Dowe’s mereological paradox underscores what is central to the endurantism/perdurantism debate and reveals the inadequacy of a familiar way of describing enduring objects.

A theoretical framework Is presented that distinguishes among three knowledge sources that form the basis for generative performance. The three knowledge sources, termed conceptual, procedural, and utilizational competence, were implemented as a computational model that derives plans for counting procedures. In a previous analysis, Greeno, Riley, and Gelman (1984) developed a characterization of the conceptual competence (implicit understanding of general concepts and principles) associated with the skill of counting and related conceptual competence to various models of performance. In the current (...) work all three knowledge sources are formalized in a computer program (COUNTPLAN) that generates planning nets of counting procedures. The sufficiency of COUNTPLAN's knowledge components is demonstrated through its capacity to generate new plans for counting in novel settings from a core of conceptual competence. The utility of COUNTPLAN to facilitate the distinction between hypotheses of competence and hypotheses of performance is discussed. (shrink)

The scientific method is a potentiation of common sense, exercised with a specially firm determination not to persist in error if any exertion of hand or mind can deliver us from it. We are all affected by our past. I grew up in the “Land of Lincoln,” so stories about the 16th U.S. President, “Honest Abe” as we called him, were unavoidable in my youth. In particular, we learned that Abraham Lincoln never told a lie. Well, one day when I (...) was 10, a friend caused a bike accident that broke my left clavicle. When my parents asked me what had happened, I lied. I told them that I fell against the corner of a building. As I recall, I lied in order to protect my friend. His family was very poor, and my young mind .. (shrink)

Stephen Barker and Phil Dowe have argued, through what they call the mereological paradox, that endurantism is contradictory. In this paper, I take issue with Barker and Dowe’s argument. In addition to disarming an interesting philosophical argument against endurantism, my diagnosis of Barker and Dowe’s mereological paradox underscores what is central to the endurantism/perdurantism debate and reveals the inadequacy of a familiar way of describing enduring objects.

In this study, we examined moral issues and gender differences in ethical judgment using Reidenbach and Robin’s [Journal of Business Ethics9 (1990) 639) multidimensional ethics scale (MES). A total of 340 undergraduate students were asked to provide ethical judgment by rating three moral issues in the MES labeled: ‚sales’, ‚auto’, and ‚retail’ using three ethics theories: moral equity, relativism, and contractualism. We found that female students’ ratings of ethical judgment were consistently higher than that of male students across two out (...) of three moral issues examined (i.e., sales and retails) and ethics theories; providing support for Eagly’s [1987, Sex Differences in Social Behavior: A Social-role Interpretation. (Lawrence Erlbaum Associates, Inc, Hillsdale, NJ, England)] social role theory. After controlling for moral issues, women’s higher ratings of ethical judgment over men’s became statistically non-significant. Theoretical and practical implications based on the study’s findings are provided. (shrink)

Throughout the biological and biomedical sciences there is a growing need for, prescriptive ‘minimum information’ (MI) checklists specifying the key information to include when reporting experimental results are beginning to find favor with experimentalists, analysts, publishers and funders alike. Such checklists aim to ensure that methods, data, analyses and results are described to a level sufficient to support the unambiguous interpretation, sophisticated search, reanalysis and experimental corroboration and reuse of data sets, facilitating the extraction of maximum value from data sets (...) them. However, such ‘minimum information’ MI checklists are usually developed independently by groups working within representatives of particular biologically- or technologically-delineated domains. Consequently, an overview of the full range of checklists can be difficult to establish without intensive searching, and even tracking thetheir individual evolution of single checklists may be a non-trivial exercise. Checklists are also inevitably partially redundant when measured one against another, and where they overlap is far from straightforward. Furthermore, conflicts in scope and arbitrary decisions on wording and sub-structuring make integration difficult. This presents inhibit their use in combination. Overall, these issues present significant difficulties for the users of checklists, especially those in areas such as systems biology, who routinely combine information from multiple biological domains and technology platforms. To address all of the above, we present MIBBI (Minimum Information for Biological and Biomedical Investigations); a web-based communal resource for such checklists, designed to act as a ‘one-stop shop’ for those exploring the range of extant checklist projects, and to foster collaborative, integrative development and ultimately promote gradual integration of checklists. (shrink)

Although the incidence and composition of HECs has been well characterized, little is known about how HECs assess their performance. In order to describe the incidence of HEC self-evaluation, the methods HECs use to evaluate their performance, and the characteristics of HECs that influence self-evaluation, we surveyed the readers ofHospital Ethics. 290 HECs in 45 U.S. states, the District of Columbia, Puerto Rico and three Canadian provinces, completed questionnaires. Of the 241 HECs included in the data analysis, 97.9% had performed (...) some self-evaluation. Responding committees largely made formative rather than summative evaluations and appeared to evaluate performance in light of their own objectives rather than basing assessments on specific structural, process, and outcome measures of quality. Responding committees used certain evaluation criteria more extensively than others — among these, the number of participants and staff knowledge of the service provided — with the choice of criteria differing with the function being evaluated. Eight characteristics of HECs influenced the probability of self-evaluation, including age, number of beds and meetings, the existence of a mission statement, and a budget. The presence of certain characteristics made HECs six times more likely to evaluate their performance than HECs without the characteristic. (shrink)