Running head: Functional neuroimaging Abstract Several recently developed techniques enable the investigation of the neural basis of cognitive function in the human brain. Two of these, PET and fMRI, yield whole-brain images reflecting regional neural activity associated with the performance of specific tasks. This article explores the spatial and temporal capabilities and limitations of these techniques, and discusses technical, biological, and cognitive issues relevant to understanding the goals and methods of neuroimaging studies. The types of advances in understanding cognitive and (...) brain function made possible with these methods are illustrated with examples from the neuroimaging literature. (shrink)

A growing number of scientists have become interested in the relation between cognitive processes and their biological basis. This growth in interest has led to the creation of a subfield within psychology called cognitive neuroscience, which has now spawned its own scientific journal, a conference, and several graduate programs around the United States. One reason for recent enthusiasm is the development of several methods that allow researchers to observe brain activity in healthy, awake subjects while they perform cognitive tasks. These (...) methods, which are referred to as neuroimaging techniques, provide a unique window into the function of the human brain. (shrink)

Released in 1984, Steven E. Rhoads' classic was considered by many to be among the best introductions to the economic way of thinking and its applications. This anniversary edition has been updated to account for political and economic developments - from the greater interest in redistributing income and the ascendancy of behaviorism to the Trump presidency. Rhoads explores opportunity cost, marginalism, and economic incentives and explains why mainstream economists - even those well to the left - still value free (...) markets. He critiques economics for its unbalanced emphasis on narrow self-interest as controlling motive and route to happiness, highlighting philosophers and positive psychologists' findings that happiness is far more dependent on friends and family than on income or wealth. This thought-provoking tour of the economist's mind is a must read for our times, providing a clear, lively, non-technical insight into how economists think and why they shouldn't be ignored. (shrink)

The Sarbanes–Oxley Act of 2002 requires audit committees of public companies’ boards of directors to install an anonymous reporting channel to assist in deterring and detecting accounting fraud and control weaknesses. While it is generally accepted that the availability of such a reporting channel may reduce the reporting cost of the observer of a questionable act, there is concern that the addition of such a channel may decrease the overall effectiveness compared to a system employing only non-anonymous reporting options. The (...) rationale underlying this concern involves the would-be reporter’s likelihood of reporting, the seriousness with which the organization treats an anonymous report, and the organization’s ability to thoroughly follow-up the report. Thus, we explore the extent to which the availability of an anonymous reporting channel influences intended use of non-anonymous reporting channels. Further, in response to Sarbanes–Oxley and the environment of financial scandals that led to its passage, many firms are strengthening their internal audit departments, and providing them with greater independence from upper management’s direct control. Accordingly, our examination tests whether the intended use of the internal audit department as an internal reporting channel is greater when the internal audit department is of “high” versus “low” quality. Finally, the study investigates intended reporting behavior across three different cases (e.g., settings). Results show that the existence of an anonymous channel does reduce the likelihood of reporting to non-anonymous channels, that generally the internal audit department quality does not affect reporting to non-anonymous channels, and that case-setting affects the type of channel to be used. Implications from the study are discussed. (shrink)

The beginning of the journey -- What this book is about : using ideas from mathematics, economics, and physics to tackle the big questions in philosophy : what is real? what can we know? what is the difference between right and wrong? and how should we live? -- Reality and unreality -- On what there is -- Why is there something instead of nothing? the best answer I have : mathematics exists because it must and everything else exists because it (...) is made of mathematics, with an excursion into artificial intelligence -- Unfinished business -- Unfinished business from chapter two : the nature and purpose of economic models -- How Richard Dawkins got it wrong -- Why Dawkins's argument against intelligent design can't be right and a mathematical analysis of the arguments for the existence of God -- Belief -- Daydream believers -- Most beliefs are ill-considered because most false beliefs are costless to hold -- The next several chapters will explore the consequences of this observation before we return to the question of where our beliefs and knowledge come from -- Unfinished business -- Unfinished business from the preceding chapter : how color vision works, sound, and water waves, the sheer craziness of economic protectionism -- Do believers believe? -- Our ill-considered beliefs about religion : why I believe that almost nobody is deeply religious -- On what there obviously is -- Our ill-considered beliefs about free will, ESP, and life after death -- Diogenes's nightmare -- How is legitimate disagreement possible if you're arguing with someone who is as intelligent and informed as you are, shouldn't you put just as much weight on your opponent's arguments as your own? -- The fact that we persist in disagreeing is strong evidence that we don't really care what's true -- Knowledge -- Knowing your math -- Where mathematical knowledge comes from and logic and why evidence and logic are not enough -- Unfinished business -- Unfinished business from the preceding chapter : the tale of hercules and the hydra, with an excursion into the lore of very large numbers -- Incomplete thinking -- Godel's incompleteness theorem and what it doesn't say about the limits of human knowledge -- The rules of logic and the tale of a Potbellied pig -- The power of logical thought, with excursions into the most counterintuitive theorem in all of mathematics and the tale of a potbellied pig -- The rules of evidence -- What we can and can't learn from evidence, with excursions into the value of preschool and how internet porn prevents rape -- The limits to knowledge -- What physics does and doesn't tell us about what we can and cannot know -- Understanding Heisenberg's uncertainty principle -- Unfinished business -- The oddness of the quantum world and why it matters to game theorists -- Right and wrong -- Telling right from wrong -- Some hard questions about right and wrong and about life and death -- The economist's golden rule -- A rule of thumb for good behavior -- How to be socially responsible -- Putting the rule of thumb into practice -- On not being a jerk -- Goofus and gallant on immigration policy -- The economist on the playground -- Our ill-considered beliefs about fairness in the market place and in the voting booth, contrasted with our carefully considered beliefs about fairness on the playground -- Unfinished business -- How ancient talmudic scholars anticipated modern economic theory -- The life of the mind -- How to think -- Some basic rules for clear thinking, mostly about economics, but also about arithmetic, neurobiology, sin, and eschewing blather -- What to study -- Advice to college students : stay away from the English department and approach the philosophy department with caution, with an excursion into the remarkable life of Frank Ramsey. (shrink)

In this article, I explore the field of metatheory with two goals. My first goal is to present a clear understanding of what metatheory “is” based on a collection of over twenty definitions of the term. My second goal is to present a preliminary investigation into how metatheory might be understood as a science. From that perspective, I present some strengths and weaknesses of our field and suggest steps to make metatheory more rigorous, more scientific, and so make more of (...) a contribution to the larger community of the social sciences. (shrink)

CEO compensation has received much attention from both academics and regulators. However, academics have given scant attention to understanding judgments about CEO compensation by third parties such as investors. Our study contributes to the ethics literature on CEO compensation by examining whether judgments about CEO compensation are influenced by two aspects of a company’s tone at the top—social ties between the CEO and members of the Executive Compensation Committee and the CEO’s Reputation, particularly for financial reporting and disclosures. Although, stock (...) exchanges such as NASDAQ require ECC members to be independent, CEOs still may have social connections to the ECC. In addition, CEOs develop a reputation for the quality of their company’s financial reporting and disclosures. We expect both CEO Social Ties and CEO Reputation to impact say-on-pay judgments, and that fairness perceptions about the CEO compensation will mediate the relationship. We conduct an experiment to test our hypotheses. In this study, we employ a two by two experimental design where we manipulate CEO Social Ties with members of the ECC and CEO Reputation for the quality of financial reporting disclosures . Participants were MBA students who provided a say-on-pay judgment , and judgments about the fairness of the CEO’s compensation. Results indicate that CEO Social Ties affected participants’ say-on-pay judgments, which were fully mediated by their perceptions about fairness of the CEO’s compensation. Further, the CEO’s Reputation also affected participants’ say-on-pay judgments, which were fully mediated by their perceptions about fairness of the CEO’s compensation. Implications for research and public policy are presented. (shrink)

From a Kuhnian perspective, a paradigmatic revolution in management science will significantly improve our understanding of the business world and show practitioners (including managers and consultants) how to become much more effective. Without an objective measure of revolution, however, the door is open for spurious claims of revolutionary advance. Such claims cause confusion among scholars and practitioners and reduce the legitimacy of university management programs. Metatheoretical methods, based on insights from systems theory, provide new tools for analyzing the structure of (...) theory. Propositional analysis is one such method that may be applied to objectively quantify the formal robustness of management theory. In this chapter, I use propositional analysis to analyze different versions of a theory as it evolves across 1,500 years of history. This analysis shows how the increasing robustness of theory anticipates the arrival of revolution and suggests an innovative and effective way for scholars and practitioners to develop and evaluate theories of management. (shrink)

Recent, well-publicized accounting scandals have shown that the penalties outsiders impose on those found culpable of earnings management can be severe. However, less is known about how colleagues within internal labor markets respond when they believe fellow managers have managed earnings. Designers of responsibility accounting systems need to understand the reputational costs managers impose on one another within internal labor markets. In an experimental study, 159 evening MBA students were asked to assume the role of a manager in a company (...) and respond to a scenario in which another manager (the target manager) has the opportunity to engage in earnings management. Participants provided causal attributions, assessed the morality of the target manager, and indicated whether they would change their judgments about the target manager's reputation. The study manipulated three between-subjects factors: (1) whether the target manager chose to engage in earnings management, (2) whether the company's budgetary control system was rigid or flexible, and (3) whether the target manager's work history was average or above average. We found that causal attributions are affected more by the budgetary systems when the target did not manage earnings than when the manager did. We also found that morality judgments were significantly associated with the target manager's behavior, but not with the budgetary system. In addition, participants' judgments about the target manager's reputation were more strongly associated with morality judgments than with causal attributions. We discuss implications of the role of reputation in management control systems design. (shrink)

There continues to be a debate on whether addiction is best understood as a brain disease or a moral condition. This debate, which may influence both the stigma attached to addiction and access to treatment, is often motivated by the question of whether and to what extent we can justly hold addicted individuals responsible for their actions. In fact, there is substantial evidence for a disease model, but the disease model per se does not resolve the question of voluntary control. (...) Recent research at the intersection of neuroscience and psychology suggests that addicted individuals have substantial impairments in cognitive control of behavior, but this "loss of control" is not complete or simple. Possible mechanisms and implications are briefly reviewed. (shrink)

Purpose – The purpose of this paper is to investigate the internal structure of Gandhi's ethics as a way to determine opportunities for improving that system's ability to influence behavior. In this paper, the author aims to work under the idea that a system of ethics is a guide for social responsibility. -/- Design/methodology/approach – The data source is Gandhi's set of ethics as described by Naess. These simple (primarily quantitative) studies compare the concepts within the code of ethics, and (...) their relationships to one another. -/- Findings – Gandhi's ethics are robust at the 0.25 level (the scale is zero to one – zero is lowest). This is consistent with theories of the social sciences (that do not work well in practice). Gandhi's success might be ascribed to his leadership ability. -/- Research limitations/implications – Some suggest this approach is reductionist because of its superficial similarity to approaches of physical science. The implications for research are profound. First, this approach provides an objective method for comparing (and so, advancing) systems of ethics. Second, this paper suggests the opportunity to compare the internal structure of ethics with “external” aspects – the implementation of ethical systems. -/- Practical implications – By itself, Gandhi's system of ethics cannot be reliably applied in practice - it cannot be expected to change behavior more than any other system of ethics. This raises concerns about other ethical codes as well. The practical implications of the form of analysis presented in this paper are immense because it provides a way for practitioners to objectively compare two codes of ethics and determine which one will be more effective. -/- Originality/value – The approach documented in the paper has never been applied to the field of ethics. It is unique in that it addresses the “internal” structure of a system of ethics (compared to the “external”, or application, of ethical systems). (shrink)

This paper presents an academic project that addresses the issue of international corruption in the engineering and construction industry, in a manner that effectively incorporates several learning experiences. The major objectives of the project are to provide the students a learning activity that will 1) make a meaningful contribution within the disciplines being studied; 2) teach by experience a significant principle that can be valuable in numerous situations during an individual’s career, and 3) engage the minds, experiences, and enthusiasm of (...) the participants in a real ethical challenge that is prevalent in all of their chosen professional fields. The paper describes the full details of the project, the actual implementation of it during Winter Semester 2005, the experiences gained during the initial trial, and the modifications and improvements incorporated for future implementation. (shrink)

Merchant and Rockness (1994, p. 92) characterize earnings management as "probably the most important ethical issue facing the accounting profession" and provide initial evidence of the ethical judgments of various organizational members. The current study extends their work by examining the extent to which an individual''s ethically-related judgments in response to earnings management activities are associated with the individual''s role.In an experimental study, evening MBA students read three hypothetical scenarios involving a manager engaging in earnings management. The scenarios involved a (...) gain from an operating activity, a gain from an accounting activity, and a loss from an accounting activity. Before reading the cases, however, participants were randomly assigned to one of three roles: a shareholder, another manager from the company who is unfamiliar with the manager in the case, or another manager from the company who is familiar with the manager in the case. Following each case, participants made four ethically related judgments. (shrink)

A rapidly growing body of scholarship shows that we can gain new insights into theories and policies by understanding and increasing their systemic structure. This paper will present an overview of this expanding field and discuss how concepts of structure are being applied in a variety of contexts to support collaboration, decision making, learning, prediction, and results. Next, it will delve into the underlying structures of logic that may be found within those theories and policies. Here, we will go beyond (...) Toulmin’s logics of claim and proof that have not proven useful for advancing the social sciences and focus on five structures of “causal logic.” The results suggest a useful and more comprehensive approach to developing deeper understanding of our conceptual systems such as theory and policy. (shrink)

The late 20th century saw great movement in the philosophy of language, often critical of the fathers of the subject-Gottlieb Frege and Bertrand Russell-but sometimes supportive of (or even defensive about) the work of the fathers. Howard Wettstein's sympathies lie with the critics. But he says that they have often misconceived their critical project, treating it in ways that are technically focused and that miss the deeper implications of their revolutionary challenge. Wettstein argues that Wittgenstein-a figure with whom the critics (...) of Frege and Russell are typically unsympathetic-laid the foundation for much of what is really revolutionary in this late 20th century movement. The subject itself should be of great interest, since philosophy of language has functioned as a kind of foundation for much of 20th century philosophy. But in fact it remains a subject for specialists, since the ideas are difficult and the mode of presentation is often fairly technical. In this book, Wettstein brings the non-specialist into the conversation (especially in early chapters); he also reconceives the debate in a way that avoids technical formulation. The Magic Prism is intended for professional philosophers, graduate students, and upper division undergraduates. (shrink)

Since publication of the 1986 Carnegie Commission report, A Nation Prepared: Teachers for the 21st Century, the professional teaching standards movement has gained noticeable momentum. The professional standards movement in teaching has been fueled by national organizations such as the National Council for Accreditation of Teacher Education, the Interstate New Teachers Assessment and Support Consortium, the National Board for Professional Teaching Standards, the National Commission on Teaching and America's Future, and by close collaboration among these four entities. Further, nearly all (...) of the fifty states are embracing the professional standards movement through formal participation in the work of one or more of these organizations. Although the professional standards movement in teaching is strong and growing stronger, its implications are not clear for instructional programs in social foundations of education, either at the teacher preparation or the advanced graduate levels. In response to the standards movement, social foundations educators have a number of options before them, three of which are to (1) largely ignore these developments, as "this too shall pass"; (2) critically interpret and resist these developments through scholarship and collective professional action, as social foundations scholars did with Competency Based Teacher Education in the 1970s; and (3) critically interpret these developments while working to strengthen the potential of the professional teaching standards movement to achieve its stated goal of providing caring and qualified teachers for every classroom in the nation. Of these three options, the last is most advisable, but it presents a considerable challenge to social foundations educators. Although the absence of social foundations skills, perspectives, and understanding should make it very difficult for teacher candidates and teachers to perform well on standards-based teaching assessments, there is no guarantee that these assessments will hold candidates accountable for social foundations learning. Implications for social foundations educators and activists are significant. (shrink)

In this paper I provide a brief history of the emerging science of conceptual systems, explain some methodologies, their sources of data, and the understandings that they have generated. I also provide suggestions for extending the science-based research in a variety of directions. Essentially, I am opening a conversation that asks how this line of research might be extended to gain new insights—and eventually develop more useful and generally accepted methods for creating and evaluating theory. This effort will support our (...) ability to generate theory that is more effective in practical application as well as accelerating the development of theory to support advances in other sciences. (shrink)

Contributors to the 2016 Special Issue of Discourse Studies on the ‘Epistemics of Epistemics’ claim that studies of epistemics in interaction have lost the ‘radical’ character of groundbreaking work in ethnomethodology and conversation analysis. We suggest that the critiques and related writings are a kind of mandarin EM, lacking an adequate definition of ‘radical’, other than to invoke brief and by now familiar statements from Garfinkel and Sacks regarding the pursuit of ‘ordinary everyday activities’ and the avoidance of ‘formal analysis’. (...) Drawing on Egon Bittner’s work, we further suggest that the EoE group shares properties and problems common to social movements claiming the mantle of radicalism. Because of their particular focus on CA and Harvey Sacks’ early work, we also demonstrate that Sacks was not, as asserted, preoccupied with the singularity of occasions. Rather, from his earliest available work, Sacks pursued trans-situational aspects of sequential organization, and documented these not only through single cases but also through the comparative analysis of specimen collections. We conclude by considering how EM and CA are compatible endeavors, both in their engagement with traditional research topics – or what Garfinkel called ‘asymmetric alternates’ – and in their appreciation of generic features implicated in the assembly of social actions and social worlds. This implies a relationship of mutual interchange between EM and CA. (shrink)

In broadcast news interviews, interviewees will occasionally address the interviewer by name. As a method of establishing the directionality of talk, address terms are redundant in this institutional context because the normative question/answer activity structure and associated participation framework make the direction of address transparent and knowable in advance. But address terms can be deployed in the service of a variety of actions beyond addressing per se. Some of these involve disaligning actions such as topic shifts, non-conforming responses, and disagreements. (...) Others involve the presentation of views as particularly significant or sincere. Address terms are thus a resource for managing certain expressive properties of talk, as well as its disalignment from prior talk. (shrink)