This volume is intended for use in an undergraduate philosophy course employing the problems' approach. Chapter I provides a clear presentation of Cartesian rationalism. Following the exposition of Descartes' position, there is a section on the standard criticisms levelled by B. Russell. Aune defends the rationalist position with an outline of the traditional arguments for the validity of intuitive knowledge. Chapter I terminates with a list of "Study Questions" and an annotated bibliography suggesting further readings. Chapter II considers classical English (...) empiricism, taking the thought of Hume as paradigmatic. There is a discussion of a priori and a posteriori knowledge as well as a section on the problems of induction and solipsism. Chapter III outlines the attempts of contemporary empiricists to eschew Hume's skepticism by envisioning the world as a construct of our sensory experiences. To avoid the solipsism still implicit in the latter position, a re-evaluation of Hume's theory of perception is offered. Wittgenstein and Strawson are briefly treated in this section. Chapter IV explains the pragmatist's attempt to reduce to the same untenable position the rationalist and empiricist views of the a priori. Chapter V concentrates on the pragmatic theory of justification and includes a treatment of N. Goodman's "new riddle of induction." Aune's book is a readable account of conflicting theories of knowledge and undergraduates should find it of value.--W. J. L. (shrink)

Hanlester Network v. Shalala ) marks the first test of the application of the Medicare-Medicaid anti-kickback statute to physician self-referral joint ventures. The most recent development in this ongoing litigation was the April 6, 1995 decision of the Ninth Circuit Court of Appeals, holding the Hanlester Network vicariously liable for its marketing vice president's knowing and willful violation of the antikickback statute. The vice president had offered to pay physician-investors in order to induce their referrals of program-related business.The Hanlester Network (...) was a California general partnership comprised of corporations, clinical laboratories, and individual investors. In April 1987, it entered into a management agreement on behalf of the clinical laboratories with SmithKline BioScience Laboratories. (shrink)

Governments and other food system actors from the private sector, civil society, research and education institutions are being called upon to work together to enhance the sustainability, resilience and inclusiveness of food systems. The analysis presented in this study provides an insight into the process and direction of food system transformation, and the key capabilities required. It portrays the interplay of different internal and external dynamics combined with the capacity of food system actors to connect, forge alliances and commit to (...) specific actions that has enabled countries to move towards a more sustainable food system. (shrink)

The US neutrino community gathered at the Workshop on the Intermediate Neutrino Program at Brookhaven National Laboratory February 4-6, 2015 to explore opportunities in neutrino physics over the next five to ten years. Scientists from particle, astroparticle and nuclear physics participated in the workshop. The workshop examined promising opportunities for neutrino physics in the intermediate term, including possible new small to mid-scale experiments, US contributions to large experiments, upgrades to existing experiments, R&D plans and theory. The workshop was organized into (...) two sets of parallel working group sessions, divided by physics topics and technology. Physics working groups covered topics on Sterile Neutrinos, Neutrino Mixing, Neutrino Interactions, Neutrino Properties and Astrophysical Neutrinos. Technology sessions were organized into Theory, Short-Baseline Accelerator Neutrinos, Reactor Neutrinos, Detector R&D and Source, Cyclotron and Meson Decay at Rest sessions.This report summarizes discussion and conclusions from the workshop. (shrink)

This study empirically examines the association between certain director characteristics and the extent of voluntary audit committee disclosure in annual reports. Results suggest that Singapore's publicly traded firms are more likely to voluntarily disclose audit committee related information as: the number of board members increases; different individuals occupy the roles of CEO and board chairperson; and the proportion of independent directors serving on the board increases. Findings, however, fail to show any association between the amount of voluntary audit committee disclosure (...) and the percentage of executive directors' ownership. Documented findings are of interest and benefit to various parties including regulators, corporate governance reformists, and corporate management. For instance, findings imply that a positive by-product of implementing major corporate governance reforms currently championed by corporate governance reformists will be an increase in audit committee disclosures. As a result, there will be less pressure on regulators to develop, introduce, and enforce mandatory audit committee disclosures that may be potentially intrusive to a firm's management. (shrink)

In this paper, we investigate the link between audit committees and earnings management providing a more comprehensive simultaneous analysis of the influence of audit committee features using a sample of 485 firm-years from Singapore's publicly traded firms during the 2000 2001 calendar period. Empirical findings indicate firms with a higher proportion of independent audit committee members are more effective at constraining earnings management. Firms with audit committees that are more diligent and/or lack the presence of independent directors serving simultaneously on (...) a substantial number of boards and committees are more effective at constraining earnings management. These findings are robust to alternative income-incentives facing corporate management. Overall, our findings have implications for stakeholders, regulators, and corporate governance. For example, our findings infer policymakers may need to focus on other audit committee characteristics to strengthen the committee's ability to constrain earnings management rather than continue the present fixation with independence. (shrink)

In the preface to this work, Thayer explains that his purpose is to present "the classic writings of pragmatism" defined as "the original and formative expressions of this philosophy articulated by its most eminent spokesmen." The selections are from Peirce, James, and Dewey as well as brief readings from Mead and C. I. Lewis. Each selection is accompanied by a brief introduction. In addition to these selectional introductions, there is also a two-part general introduction. The first part is a short (...) historical piece by Thayer situating pragmatism in the context of western thought. The second part is a 1931 article by Dewey outlining the development of pragmatism in Peirce and James. These informative introductions should be of value to the philosophical novice who finds himself in many anthologies afloat on the sea of primary sources without the aid of the historical context necessary to fix his position. The individual selections have been carefully chosen and well coordinated. Insofar as they cluster about the central theme of the epistemological nature of pragmatism, they avoid the pitfall of attempting to elucidate the entire philosophy of many thinkers in one volume. The Peirce section includes in addition to the usual articles, "The Fixation of Belief" and "How to Make Our Ideas Clear," selections from Peirce's later writings including the 1905 article, "What Pragmatism Is" in which he differentiates his pragmatism from that of James. The section on James incorporates important sections from The Principles of Psychology together with the famous essay "The Will to Believe" and two lectures on the pragmatic concept of meaning and truth from Pragmatism. The Dewey selection provides a judicious collection of his writings from the 1896 article on the "Reflex Arc Concept" advocating the integration of organism and action to the general analysis of intelligent action in his 1938 book, Logic: The Theory of Inquiry. Also included is a chapter from The Quest for Certainty describing the application of pragmatic method to the realm of moral value. The contents of this volume are rounded out with a piece by Mead on social consciousness and the social self and an article by C. I. Lewis on the pragmatic conception of the a priori. Thayer has produced an excellent anthology of pragmatic philosophy well suited to any course in classical American philosophy emphasizing an epistemological approach.--W. J. L. (shrink)

This volume is intended for use in an undergraduate philosophy course employing the problems' approach. Chapter I provides a clear presentation of Cartesian rationalism. Following the exposition of Descartes' position, there is a section on the standard criticisms levelled by B. Russell. Aune defends the rationalist position with an outline of the traditional arguments for the validity of intuitive knowledge. Chapter I terminates with a list of "Study Questions" and an annotated bibliography suggesting further readings. Chapter II considers classical English (...) empiricism, taking the thought of Hume as paradigmatic. There is a discussion of a priori and a posteriori knowledge as well as a section on the problems of induction and solipsism. Chapter III outlines the attempts of contemporary empiricists to eschew Hume's skepticism by envisioning the world as a construct of our sensory experiences. To avoid the solipsism still implicit in the latter position, a re-evaluation of Hume's theory of perception is offered. Wittgenstein and Strawson are briefly treated in this section. Chapter IV explains the pragmatist's attempt to reduce to the same untenable position the rationalist and empiricist views of the a priori. Chapter V concentrates on the pragmatic theory of justification and includes a treatment of N. Goodman's "new riddle of induction." Aune's book is a readable account of conflicting theories of knowledge and undergraduates should find it of value.--W. J. L. (shrink)