The Patient Protection and Affordable Care Act of 2010 is the law of the land. But it faces an uncertain future.During congressional deliberations on the 2,700-page legislation leading up to its enactment, from February to March 2010, not one major survey recorded majority support for the legislation. Since its enactment, popular opposition to the Affordable Care Act has hardened, and was a significant factor in the 2010 congressional election, in which Democrats lost 63 seats and Republicans regained the majority in (...) the House of Representatives. Ballot initiatives in Missouri and Ohio, showcasing popular opposition to the individual mandate, passed in 2010 with overwhelming majorities. While the United States Supreme Court in National Federation of Independent Business et al. v. Sebelius, 132 S. Ct. 2566, declared the mandate on the states to expand Medicaid unconstitutionally coercive, the majority of the Justices also upheld the individual mandate as a permissible tax. The new law thus emerged as a central topic in the 2012 election. (shrink)

This paper uses Perrow’s sociological framework as a basis for a comparative organisation analysis of the impact of expert systems on organisational issues. The study analyses the relative impact of expert systems on two different types of accounting work: auditing and tax. The results indicate an impact on factors that ultimately improve productivity. The aggregate results indicate that expert systems are found to allow the user substantial control of search for solutions and discretion on whether to follow system recommendations, increased (...) access to top management, and a decrease in the need for supervision. The systems allow the user the ability to solve a broader range of problems, while allowing the user the ability to perform more work. The comparison of auditing and tax expert systems indicates that audit systems seem to allow for greater control over search. Tax systems seem to allow more work to be done without supervision, make more decisions immediately, and allow the user to make a wider range of decisions. (shrink)

Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research (...) by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends and important others). The second significant factor represented societal views of proper behavior. We conclude that social norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly economic models. (shrink)

'dealing with a special problem and limited in its proof. . .shows how Aristotelian Bacon was in his methodology'; Vickers 1992, 505 dislikes intensely.

ABSTRACT:Despite extensive research on organizational virtue, our understanding about factors that promote virtue within organizations remains unclear. Drawing on upper echelon theory, we examine the relationship between five top management team characteristics and organizational virtue orientation —the integrated set of values and beliefs that support ethical traits and virtuous behaviors of an organization. Specifically, we utilize prospectuses of initial public offering firms and 10-K post-IPO filings to explore how TMT composition with respect to member age, tenure, education, functional background, and (...) gender influences OVO. Additionally, we examine the moderating effects of organizational size, and argue that the more expansive structures and processes associated with larger organizations diminish the main relationships. Our findings, using two sources of data, are consistent, but somewhat mixed in their support for our hypotheses. Overall, TMT characteristics do appear to influence OVO, but in more complex and counterintuitive ways than initially expected. (shrink)

First published in 1981. Routledge is an imprint of Taylor & Francis, an informa company.

In lieu of an abstract, here is a brief excerpt of the content:184 THE ECONOMIC THOUGHT OF DAVID HUME David Hume's views on economics are expressed in his Essays, Moral, Political and Literary, Part II (1752). He was a contemporary of Adam Smith and read Smith's The Wealth of Nations shortly before his death. Some commentators have suggested that Hume exercised some influence over Smith's views on economics; others are not so sure. Hume's commentators over the last 200 years have (...) emphasized his theory of knowledge, doctrine of causality and belief, theory of morals and historical writing. His views on economics have been relatively neglected. The purpose of this essay is to summarize and clarify Hume's views on economics. Commerce and Trade Hume's essay "Of Commerce" is an extension of his view of property rights. Just as government should not impair property rights, it should not impair commerce, which is the freedom to contract between consenting parties. But Hume was not a 'pure' advocate of laissez-faire. He supported the infant industry argument: A tax on German linen encourages home manufacturers, and thereby multiplies our people and industry. A tax on brandy encreases the sale of rum, and supports our southern colonies. The bulk of workers are employed either in argiculture or manufacturing. In the more primitive societies, almost everyone is employed in agriculture (husbandry), and as agricultural techniques are improved, the land becomes able to support more nonagricultural workers, including artisans and providers of luxuries as well as manufacturers. Some of these 185 surplus (i.e., nonagricultural or manufacturing) workers are sometimes appropriated by the sovereign for use in the army or navy (OC 256), which prevents them from producing luxury goods and services, and leads to a different kind of state than would exist if their labor were not so appropriated. Increases in industry, the arts and trade generally increase both the power of the sovereign and the happiness of the people (OC 260). Trade is something that is mutually beneficial -- both parties gain. Hume spends a great deal of time refuting the idea that one nation's gain is another's trade loss. Thus, trade is a win-win rather than a win-lose situation, as some modern-day mercantilists (such as Thurow fThe Zero Sum Gamel and Batra G The Great Crash of 1989l)would have us believe. Hume views everything in the world as purchased by labor, and sees labor as being caused by people's passions (OC 261). In modern language, one could say that wealth is produced either from physical or mental labor, and that it is individual incentive that causes the human action to begin in the first place. Of course, this view overlooks the fact that labor does not exist in a vacuum, but is mixed with land and perhaps capital (which can be seen as the result of accumulated labor). Exchange occurs when producers of a commodity produce more than they can consume. At that point, they trade their surplus for other goods and services (OC 261). In peacetime, the farmers' surplus goes toward the acquisition of manufactures or the cultivation of the liberal arts. In war, the surplus can go toward the support of an army or navy. The state becomes more powerful as it can produce increasingly beyond subsistence, what Hume refers to as employment beyond mere necessities (OC 186 262). But rather than encouraging the increase in state power by force, such increase is best accomplished by allowing individuals to produce as much as they want, which they will do automatically in the absence of coercion, and then appropriate part of the surplus: It is a violent method, and in most cases impracticable, to oblige the labourer to toil, in order to raise from the land more than what subsists himself and family. Furnish him with manufactures and commodities, and he will do it himself. Afterwards you will find it easy to seize some part of his superfluous labour, and employ it in the public service, without giving him his wonted return. Being accustomed to industry, he will think this less grievous, than if, at once, you obliged him to an argumentation of labour without any reward. (OC 262) Countries that engage in... (shrink)

Mad liberation — the former mental patient self-help movement — is characterized in this paper as a true progressive social movement. A sociology of knowledge perspective is used to account for much of the research literature that argues, to the contrary, that self-help groups do not represent a true social movement. Based on the "myth of individualism" and the "myth of simplicity," the psychological literature on self-help has defined empowerment in self-help groups as an individual-change or therapeutic orientation. This paper, (...) adopting a sociological perspective, argues that, in fact, empowerment in the mad liberation movement is typically a socio-political concept used to promote social change and the civil rights of mental patients. Accordingly, examples of social changes brought about by members of the mad liberation movement are cited in support of the claim that this movement fits the criteria of a progressive social movement. (shrink)

This book, now in its fourth edition, is a worthy member of “The Religious Life of Man Series” of Wadsworth Publising Company. It serves very well as a college text in introductory courses, and should serve equally well as a brief, readable, informative, and balance description of the long and complex story of religious belief and practice characterisitc of Chinese societies.

Utilitarianism, the great reforming philosophy of the nineteenth century, has today acquired the reputation for being a crassly calculating, impersonal philosophy unfit to serve as a guide to moral conduct. Yet what may disqualify utilitarianism as a personal philosophy makes it an eminently suitable guide for public officials in the pursuit of their professional responsibilities. Robert E. Goodin, a philosopher with many books on political theory, public policy and applied ethics to his credit, defends utilitarianism against its critics and (...) shows how it can be applied most effectively over a wide range of public policies. In discussions of such issues as paternalism, social welfare policy, international ethics, nuclear armaments, and international responses to the environment crisis, he demonstrates what a flexible tool his brand of utilitarianism can be in confronting the dilemmas of public policy in the real world. (shrink)

This book examines the Condorcet Jury Theorem and how its assumptions can be applicable to the real world. It will use the theorem to assess various familiar political practices and alternative institutional arrangements, revealing how best to take advantage of the truth-tracking potential of majoritarian democracy.

This volume includes Whewell's seminal studies of the logic of induction (with his critique of Mill's theory), arguments for his realist view that science discovers necessary truths about nature, and exercises in the epistemology and ontology of science. The book sets forth a coherent statement of a historically important philosophy of science whose influence has never been greater: every one of Whewell's fundamental ideas about the philosophy of science is presented here.

Revisioning macro-democratic processes in light of the processes and promise of micro-deliberation, Innovating Democracy provides an integrated perspective on democratic theory and practice after the deliberative turn.

"How do we experience time? What do we use to experience it?In a series of remarkable experiments, Robert Ornstein shows that it is difficult to maintain an “inner clock” explanation of the experience".

Bracket out the wrong of committing a wrong, or conspiring or colluding or conniving with others in their committing one. Suppose you have done none of those things, and you find yourself merely benefiting from a wrong committed wholly by someone else. What, if anything, is wrong with that? What, if any, duties follow from it? If straightforward restitution were possible — if you could just ‘give back’ what you received as a result of the wrongdoing to its rightful owner (...) — then matters are morally more straightforward. But in real-world cases that is often impossible, and questions of ‘how much, from whom and to whom?’ become far more vexing. The beneficiary disgorging all benefits of the wrong is part of the story, but where that is not possible or will not suffice to compensate the victim of wrongdoing we discuss various ways of allocating the cost of making the victim whole, including supplementation from public coffers. (shrink)

Democracy used to be seen as a relatively mechanical matter of merely adding up everyone's votes in free and fair elections. That mechanistic model has many virtues, among them allowing democracy to 'track the truth', where purely factual issues are all that is at stake. Political disputes invariably mix facts with values, however, and then it is essential to listen to what people are saying rather than merely note how they are voting. The great challenge is how to implement that (...) deliberative ideal among millions of people at once. In this strikingly original book, Goodin offers a solution: 'democratic deliberation within'. Building on models of ordinary conversational dynamics, he suggests that people simply imagine themselves in the position of various other people they have heard or read about and ask, 'What would they say about this proposal?' Informing the democratic imaginary then becomes the key to making deliberations more reflective - more empathetic, more considered, more expansive across time and distance. (shrink)

Discusses the justification for a minimal welfare state independent of political rhetoric from the right or the left.

In this strikingly original book, one of the leading scholars in the field focuses on the influential idea of deliberative democracy. Goodin examines the great challenge of how to implement the deliberative ideal among millions of people at once and comes up with a novel solution: 'democratic deliberation within'.

Many in science are disposed not to take biosemiotics seriously, dismissing it as too anthropomorphic. Furthermore, biosemiotic apologetics are cast in top-down fashion, thereby adding to widespread skepticism. An effective response might be to approach biosemiotics from the bottom up, but the foundational assumptions that support Enlightenment science make that avenue impossible. Considerations from ecosystem studies reveal, however, that those conventional assumptions, although once possessing great utilitarian value, have come to impede deeper understanding of living systems because they implicitly depict (...) the evolution of the universe backward. Ecological dynamics suggests instead a smaller set of countervailing postulates that allows evolution to play forward and sets the stage for tripartite causalities, signs, and interpreters—the key elements of biosemiosis—to emerge naturally out of the interaction of chance with configurations of autocatalytic processes. Biosemiosis thereby appears as a fully legitimate outgrowth of the new metaphysic and shows promise for becoming the supervenient focus of a deeper perspective on the phenomenon of life. (shrink)

At the turn of the century Martin Buber arrived on the philosophic scene... The path to his maturity was one long struggle with the problem of unity- in particular with the problem of the unity of spirit and life; and he saw the problem itself to be rooted in the supposition of the primacy of the subject-object relation, with subjects "over here," objects "over there," and their relation a matter of subjects "taking in" objects or, alternatively, constituting them. But Buber (...) moved into a position which undercuts the subject-object dichotomy and initiates a second "Copernican revolution" in philosophical thought. (shrink)

Mechanical reductionism, which deals entirely with homogeneous variables, will constrain and enable the activities of richly heterogeneous living systems, but it cannot determine their outcomes. Such indeterminism owes to problems with dimensionality, dynamical logic, intractability, and insufficiency. The order in any living structure arises via an historical series of contingencies that were selected endogenously by stable autocatalytic processes in tandem with, and usually in opposition to, conventional external influences (natural selection). The development of living communities thereby resembles a Heraclitean dialectic (...) between processes that build up and those that tear down. Investigating this unconventional dynamic requires metaphysical assumptions that are complementary to those that have guided science over the past three centuries. The new dynamics can be represented in terms of weighted networks of interacting processes, which facilitate the statement of testable hypotheses. Network analysis thereby implements and tests ideas that heretofore could only be addressed as verbal propositions. (shrink)

Conflicts between science and religion revolve about fundamental assumptions more often than they do facts or theories. The key postulates that have guided science since the Enlightenment appear to be wholly inadequate to describe properly the development of ecosystems. An emended set of tenets adequate to the ecological narrative also significantly ameliorates the adversarial nature of the dialogue between scientists and theists.

Having an agreed-upon definition of character education would be useful for both researchers and practitioners in the field. However, even experts in character education disagree on how they would define it. We attempted to achieve greater conceptual clarity on this issue through a prototype analysis in which the features perceived as most central to character education were identified. In Study 1 (N = 77), we asked character education experts to enumerate features of character education. Based on these lists, we identified (...) 30 features. In Study 2 (N = 101), experts assessed which features were central to character education through a categorization task. In Study 3 (N = 166), we assessed the extent of centrality using scalar items. We conclude by offering practical advice for the development of future character education studies and programs rooted in what is deemed central to such programs. (shrink)

Many large corporations now have written codes of ethics to guide the business/marketing activities of employees. The purpose of this study was to determine the frequency and types of topics which are covered in the ethics policy statements of large U.S. corporations. The results indicated that the topics covered most often (respectively) were: misuse of funds/improper accounting, conflicts of interest, political contributions, and confidential information. It is concluded that in addition to written ethics policy statements, top management should communicate ethical (...) values and demonstrate by example. (shrink)

A healthy work-life balance has become increasingly important to people trying to cope with the pressures of contemporary society. This trend highlights the fallacy of assessing well-being in terms of finance alone; how much time we have matters just as much as how much money. The authors of this book have developed a novel way to measure 'discretionary time': time which is free to spend as one pleases. Exploring data from the US, Australia, Germany, France, Sweden and Finland, they show (...) that temporal autonomy varies substantially across different countries and under different living conditions. By calibrating how much control people have over their time, and how much they could have under alternative welfare, gender or household arrangements, this book offers a new perspective for comparative cross-national enquiries into the temporal aspects of human welfare. (shrink)

Misunderstandings of Hegel have several roots: one is the intrinsic difficulty of his highly technical and interrelated conceptual sets, another is ideological opponents who consequently take statements out of context, and a third is following those of high stature who pass on the misunderstandings. Typical misunderstandings concern freedom and necessity, slavery, that status of the individual, God and the State, facts measuring up to concepts, the relation of rationality and actuality, the status of passion, and, above all, the nature of (...) absolute knowing. Resituating these notions within the whole of the System shows the one-sidedness of typical misunderstandings and opens the way toward appropriation. (shrink)