In three studies, factors influencing the incidence of fraudulent financial reporting were assessed. We examined (1) the effects of personal values and (2) codes of corporate conduct, on whether managers misrepresented financial reports. In these studies, executives and controllers were asked to respond to hypothetical situations involving fraudulent financial reporting procedures. The occurrence of fraudulent reporting was found to be high; however, neither personal values, codes of conduct, nor the interaction of the two factors played a significant role in fraudulent (...) financial reporting. (shrink)

First published in 1818, The World as Will and Representation contains Schopenhauer's entire philosophy, ranging through epistemology, metaphysics, philosophy of mind and action, aesthetics and philosophy of art, to ethics, the meaning of life and the philosophy of religion, in an attempt to account for the world in all its significant aspects. It gives a unique and influential account of what is and is not of value in existence, the striving and pain of the human condition and the possibility of (...) deliverance from it. This new translation of the first volume of what later became a two-volume work reflects the eloquence and power of Schopenhauer's prose and renders philosophical terms accurately and consistently. It offers an introduction, glossary of names and bibliography, and succinct editorial notes, including notes on the revisions of the text which Schopenhauer made in 1844 and 1859. (shrink)

Human skin is the one authentic criterion of the universe which philosophers recognize when they appraise knowledge under their professional rubric, epistemology. By and large—except for a few of the great Critics and Sceptics—they view knowledge as a capacity, attribute, possession, or other mysterious inner quality of a “knower”; they view this knower as residing in or at a “body”; they view the body as cut off from the rest of the universe by a “skin”; all of which holds for (...) philosophizing physicists and physiologists even as for the professionals of the arcanum itself. If this assertion seems crude, one may recall that there are times when a bit of crudity is a fair physic for an inflamed subtlety. In the case before us the factual crudity lies in the use of “skin” for a criterion, not in our calling attention to the fact. The “skin” that is so used is, indeed, that of ancient anatomical schematism, unaffected by the transformation of understanding which modern physiological research has brought about. Yet if philosophers cease thus crudely to employ it, all their issues of epistemology will vanish, and the very type of attack they make on cognition will be discredited; whereupon the task of determining the status of knowledge itself will pass from their hands to those of the scientists who have taken over so many regions of philosophical arrogation in the past. This is what I propose here to show. (shrink)

Individual differences in phonological processing abilities have often been attributed to perceptual factors, rather than to factors relating to learning and memory. Here, we consider the contribution of individual differences in declarative and procedural memory to phonological processing performance in adulthood. We examined the phonological processing, declarative memory, and procedural memory abilities of 79 native English-speaking young adults with typical language and reading abilities. Declarative memory was assessed with a recognition memory task of real and made-up objects. Procedural memory was (...) assessed with a serial reaction time task. For both tasks, learning was assessed shortly after encoding, and again after a 12-h, overnight delay. We regressed phonological processing ability with memory performance on both days. We found that declarative memory, but not procedural memory, was highly predictive of phonological processing abilities. Specifically, declarative memory scores obtained shortly after learning were associated with non-word repetition performance, whereas declarative memory scores obtained after the overnight delay were associated with phonological awareness. Procedural memory was not associated with either of the phonological processing measures. We discuss these findings in the context of adult participants with mature phonological systems. We examine possible implications for the relationship between declarative memory and phonological processing in adulthood. (shrink)

One is tempted to look upon the positive and the logical somewhat as one looks upon the quick and the dead. Yet the issue is hardly that sharp. Viability has strange possibilities and varied forms, and must often be appraised with an eye directed as much towards the environment as towards the claimant organism. Stretching the application of the word ‘viable’ to complexes of behavior such as the philosophies and theories of knowledge, we may ask: Is the combination of the (...) positive and the logical in logical positivism viable? And is this logical positivism itself as it stands either positive or logical? (shrink)

Most discussions of Dewey's Logic evade what I take to be its main characteristic. This is its crass display of our intellectual activity as a going process—as living inquiry—literally, biologically, as life. It is the blunt, forthright treatment of even our most formal logical procedures as events occurring within that new world of knowledge that Darwin opened up and that Peirce sketched in his fallibilism, his pragmaticism, and his late-life efforts to attain a functional logic. Lacking are the trailing clouds (...) of logical and philosophical glory; present is only the bare body of inquiry. (shrink)

Among the subject matters which logicians like at times to investigate are the forms of postulation that other branches of inquiry employ. Rarely, however, do they examine the postulates under which they themselves proceed. It long contented them to offer something they called a “definition” for logic, and let it go at that. They might announce that logic dealt with the “laws of thought,” or with “judgment,” or that it was “the general science of order“; More recently they are apt (...) to connect it in one or another obscure way with linguistic ordering. (shrink)

When the layman reads a book or two of popularized physics and then moves solemnly forth, as occasionally happens, to expound some comprehensive doctrine purporting to be built directly out of the materials he has picked up, the type of comment which the physicist will make is plain enough in advance. But why does it so rarely occur to the physicist that others may think of his epistemologizing much what he is sure to think of their quantizing?

Philosophical discussions of akrasia over the last fifteen years have focused on certain skeptical arguments which purport to question the possibility of a kind of akratic action which, following Pears, I call 'last ditch akrasia' (Pears [38]). An agent, succumbing to last ditch akrasia, freely, knowingly, and intentionally performs an action A against his better judgment that an incompatible action B is the better thing to do. (See Audi [1] for a detailed analysis.) Last ditch akrasia is not the only (...) kind that has been discussed. Some philosophers (Mele [32], Scaltas [48]) have been concerned with a more extreme form of akratic action, viz. one in which the agent not only judges that action B is best, but in addition intends (chooses, decides) to B. Some have even questioned whether freely acting against one's better judgment is sufficient for akratic action (Schiffer [49]: 201-3).1 Weaker types of akratic action have been discussed, though to a much lesser extent, since they are thought less problematic. Pears distinguishes last ditch akrasia from what he calls, "motivated irrational action" ([38]: 160). In cases of the latter, the akrates' rebellious desire infects his prior reasoning and thinking in such a way that his contemplated action seems to him warranted, and he acts accordingly. (For a taxonomy of cases of akratic action, see Rorty ([44])). Nor has the discussion of akrasia been restricted to akratic action. Philosophers have discussed whether akrasia can be exhibited in the formation of intentions, wants (See Audi [1]: 181-185), and beliefs (Mele [32]: ch. 8; Heil [19]). The primary focus in this paper is on last ditch akratic action. (shrink)

Certain examples involving negatively relevant evidence are trouble for reliabilists, since they show that reliability is not sufficient for justification. Two approaches for dealing with these examples within the reliabilist framework have been taken. Neither approach, however, can account for all cases involving nre. This I will argue. I will explain the two approaches briefly, then describe a counter example which calls for a difference approach. To handle the case I describe, one needs torequire that the agent's belief be ‘internally (...) acceptable’ as well as reliable.Many examples show that reliability is insufficient. Consider a modification of an example by Goldman, which he used to make a different point. Driving through the country, Andy looks to the right, sees a barn, and comes to believe that the object he sees is a barn. His belief, however, is not justified because he possesses nre, viz., his false, but justified, belief that the majority of bam-like objects in the area are barn facsimiles which, under the present visual circumstances, are almost indistinguishable from real barns. (shrink)

To stress the subjectivity of the analyst is to accept the centrality of countertransference in the analytic relationship. Psychoanalysts have long recognized the importance of transference in the analytic setting—that is, the analysand's way of relating to the analyst in terms of his strong, ambivalent unconscious feelings for earlier figures , a process whose successful resolution constitutes the psychoanalystic "cure." But, since the patient's transference is only experienced by the analyst through his countertransference responses, recent theorists have come to emphasize (...) the importance of countertransference in psychoanalysis. In what Otto Kernberg calls its "totalistic" definition, countertransference refers to "the total emotional reaction of the psychoanalyst to the patient in the treatment situation."1 It is, therefore, a source of both empathic understanding and defensive misunderstanding, of distortion and insight. Hans Loewald remarks: "Since a psychoanalytic investigation can be carried out only by a human mind, we cannot conceive of one in which the analyst's [counter] transference and resistance are not the warp and woof of his activity."2 · 1. Otto Kernberg, Borderline Conditions and Pathological Narcissism , p. 49. · 2. Hans Loewald, "Psychoanalytic Theory and the Psychoanalytic Process," The Psychoanalytic Study of the Child 25 : 56. Cf. Heinz Kohut, "Introspection, Empathy, and Psychoanalysis," Journal of the American Psychoanalytic Association 7 : 459-83. For a clear discussion of the background of the countertransference concept in Freud, see Humberto Nagera, et. al., Basic Psychoanalytic Concepts on Metapsychology, Conflicts, Anxiety and Other Subjects , pp. 200-206. Two surveys of the literature on the topic are particularly useful: Douglas Orr, "Transference and Countertransference: A Historical Survey," Journal of the American Psychoanalytic Association 2 : 621-70, and Kernberg, pp. 49-66. Arthur F. Marotti, associate professor of English at Wayne State University, has written a number of essays on Ben Jonson, John Donne, Thomas Middleton, and Edmund Spenser. He is completing a book-length social-historical and psychoanalytic study of Donne's poetry and a book on Jonson; some of the theoretical assumptions behind both projects are discussed in this article. See also: "Psychoanalysis and the Marionette Theater: Interpretation is Not Depreciation" in Vol. 5, No. 1. (shrink)

In several recent experiments we have found that the eyes are often captured by the appearance of a sudden onset in a display, even though subjects intend to move their eyes elsewhere. Very brief fixations are made on the abrupt onset before the eyes complete their intended movement to the previously defined target. These results indicate concurrent programming of a voluntary saccade to the defined saccade target and an involuntary saccade to the sudden onset. This is inconsistent with the idea (...) that a single salience map determines the location of a saccade in a winner-take-all fashion. Other results indicate that subjects attend to more than one location in a display during saccade preparation, contrary to the claim that covert attentional scanning plays no role in saccade generation. (shrink)