This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be (...) preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. (shrink)

Prior research shows taxpayers’ perceptions of fairness leads to greater cooperation and compliance with tax authorities. Yet our understanding of tax fairness has been hampered by its general reliance upon models and measures of fairness developed by organizational fairness research, even though fairness is a perception subject to contextual influences. Accordingly, we attempt to gain insight into the influence of contextual factors on fairness through the development of a theoretically based and empirically derived model of tax fairness, grounded in organizational (...) literature, but empirically tested in the tax context. Our analysis shows the extent to which items and dimensions found in the organizational fairness literature reflect taxpayers’ perceptions of tax fairness. Most importantly, our findings contribute to fairness research by identifying the role of relevant comparison groups in affecting perceptions of fairness, and thereby extends our understanding of the role of context in affecting fairness perceptions. Furthermore, by identifying the dimensions and items incorporated in perceptions of tax fairness, our study provides a foundation for tax researchers and policy makers to determine how best to promote voluntary taxpayers’ compliance and in so doing, mitigate tax avoidance and tax evasion. (shrink)

A bivalent valuation is snt iff sound (standard PC inference rules take truths only into truths) and non-trivial (not all wffs are assigned the same truth value). Such a valuation is normal iff classically correct for each connective. Carnap knew that there were non-normal snt valuations of PC, and that the gap they revealed between syntax and semantics could be "jumped" as follows. Let $VAL_{snt}$ be the set of snt valuations, and $VAL_{nrm}$ be the set of normal ones. The bottom (...) row in the table for the wedge 'v' is not semantically determined by $VAL_{snt}$ , but if one deletes from $VAL_{snt}$ all those valuations that are not classically correct at the aforementioned row, one jumps straights to $VAL_{nrm}$ and thus to classical semantics. The conjecture we call semantic holism claims that the same thing happens for any semantic indeterminacy in any row in the table of any connective of PC, i.e., to remove it is to jump straight to classical semantics. We show (i) why semantic holism is plausible and (ii) why it is nevertheless false. And (iii) we pose a series of questions concerning the number of possible steps or jumps between the indeterminate semantics given by $VAL_{snt}$ and classical semantics given by $VAL_{nrm}$. (shrink)

This study introduces Moscovici’s (1976, 1985) model of social influence to the accounting research domain, and uses an experimentto assess whether his theory explains how different types of discussion affects consensus in auditors’ ethical reasoning. Moscovici’s theory proposes three modalities of influence to describe how consensus is achieved following discussion: conformity, innovation, and normalization. Conformity describes the situation where individuals in the minority (e.g., auditors that do not accept the dominant view) accede to the majority (e.g., auditors that hold the (...) dominant view) as a result of group discussion. Innovation describes the situation where individuals in the majority accede to the minority. Normalization describes the situation where there is reciprocal influence.We find that conformity occurs when auditors are asked to prescriptively discuss what ideally “should” be the resolution to an ethicaldilemma. Normalization occurs when auditors are asked to deliberatively discuss what realistically would be the resolution to an ethical dilemma. The results of this study suggest that prescriptive discussion of an ethical dilemma encourages auditor groups to strive to find the best response to a moral dilemma if it is represented by the majority view. In contrast, deliberative discussion of an ethical dilemma may encourage the elimination of multiple viewpoints. The results of this study have important implications for understanding the social influence process that affects auditors’ ethical reasoning. (shrink)

This study introduces Moscovici’s (1976, 1985) model of social influence to the accounting research domain, and uses an experimentto assess whether his theory explains how different types of discussion affects consensus in auditors’ ethical reasoning. Moscovici’s theory proposes three modalities of influence to describe how consensus is achieved following discussion: conformity, innovation, and normalization. Conformity describes the situation where individuals in the minority (e.g., auditors that do not accept the dominant view) accede to the majority (e.g., auditors that hold the (...) dominant view) as a result of group discussion. Innovation describes the situation where individuals in the majority accede to the minority. Normalization describes the situation where there is reciprocal influence.We find that conformity occurs when auditors are asked to prescriptively discuss what ideally “should” be the resolution to an ethicaldilemma. Normalization occurs when auditors are asked to deliberatively discuss what realistically would be the resolution to an ethical dilemma. The results of this study suggest that prescriptive discussion of an ethical dilemma encourages auditor groups to strive to find the best response to a moral dilemma if it is represented by the majority view. In contrast, deliberative discussion of an ethical dilemma may encourage the elimination of multiple viewpoints. The results of this study have important implications for understanding the social influence process that affects auditors’ ethical reasoning. (shrink)

Learning in educational settings most often emphasizes declarative and procedural knowledge. Studies of expertise, however, point to other, equally important components of learning, especially improvements produced by experience in the extraction of information: Perceptual learning. Here we describe research that combines principles of perceptual learning with computer technology to address persistent difficulties in mathematics learning. We report three experiments in which we developed and tested perceptual learning modules to address issues of structure extraction and fluency in relation to algebra and (...) fractions. PLMs focus students’ learning on recognizing and discriminating, or mapping key structures across different representations or transformations. Results showed significant and persisting learning gains for students using PLMs. PLM technology offers promise for addressing neglected components of learning: Pattern recognition, structural intuition, and fluency. Using PLMs as a complement to other modes of instruction may allow students to overcome chronic problems in learning. (shrink)

In this paper we make an algebraic study of the variety of MV*-algebras introduced by C. C. Chang as an algebraic counterpart for a logic with positive and negative truth values.We build the algebraic theory of MV*-algebras within its own limits using a concept of ideal and of prime ideal that are very naturally related to the corresponding concepts in l-groups. The main results are a subdirect representation theorem, a completeness theorem, a study of simple and semisimple algebras, and a (...) characterization of the ideal of infinitesimals as an l-group. In the last section we develop a detailed proof a the one-dimensional theorem of McNaughton, that is, the free MV*-algebra in one generator is the algebra of McNaughton functions over [−1,1]. In contrast with the rest of the paper, this last result is based on work done for MV-algebras. (shrink)

In this paper we make an algebraic study of the variety of MV*-algebras introduced by C. C. Chang as an algebraic counterpart for a logic with positive and negative truth values.We build the algebraic theory of MV*-algebras within its own limits using a concept of ideal and of prime ideal that are very naturally related to the corresponding concepts in l-groups. The main results are a subdirect representation theorem, a completeness theorem, a study of simple and semisimple algebras, and a (...) characterization of the ideal of infinitesimals as an l-group. In the last section we develop a detailed proof a the one-dimensional theorem of McNaughton, that is, the free MV*-algebra in one generator is the algebra of McNaughton functions over [−1,1]. In contrast with the rest of the paper, this last result is based on work done for MV-algebras. (shrink)

To most laypersons and scientists, science and progress appear to go hand in hand, yet philosophers and historians of science have long questioned the inevitability of this pairing. As we take leave of a century acclaimed for scientific advances and progress, Science at Century's End, the eighth volume of the Pittsburgh-Konstanz Series in the Philosophy and History of Science, takes the reader to the heart of this important matter. Subtitled Philosophical Questions on the Progress and Limits of Science, this timely (...) volume contains twenty penetrating essays by prominent philosophers and historians who explore and debate the limits of scientific inquiry and their presumed consequences for science in the 21st century. (shrink)

This article explains how and why the Ignatian Pedagogical Paradigm (IPP), a 450-year-old approach to education, can serve as a framework for a modern principles-based ethics course in accounting. The IPP takes a holistic view of the world, combining five elements: context, experience, reflection, action, and evaluation. We describe the components of the IPP and discuss how they align with suggestions from prior research for providing principles-based ethics instruction in accounting. We conclude by describing how we used the IPP as (...) a framework to create a graduate-level accounting ethics course. (shrink)

Terminal kidney patients are faced with lower quality of life, restricted diets and higher morbidity and mortality rates while waiting for deceased donor kidney transplantation. Fortunately, living kidney donation has proven to be a better treatment alternative (e.g. in terms of waiting time and graft survival rates). We observed an inequality in the number of living kidney transplantations performed between the non-European and the European patients in our center. Such inequality has been also observed elsewhere in this field and it (...) has been suggested that this inequality relates to, among other things, attitude differences towards donation based on religious beliefs. In this qualitative research we investigated whether religion might indeed (partly) be the explanation of the inequalities in living donor kidney transplants (LDKT) among non-European patients. Fifty patients participated in focus group discussions and in-depth interviews. The interviews were conducted following the focus group method and analyzed in line with Grounded Theory. The qualitative data analyses were performed in Atlas.ti. We found that religion is not perceived as an obstacle to living donation and that religion actually promotes helping and saving the life of a person. Issues such as integrity of the body were not seen as barriers to LDKT. We observed also that there are still uncertainties and a lack of awareness about the position of religion regarding living organ donation within communities, confusion due to varying interpretations of Holy Scriptures and misconceptions regarding the process of donation. Faith leaders play an important educational role and their opinion is influential. This study has identified modifiable factors which may contribute to the ethnic disparity in our living donation program. We argue that we need to strive for more clarity and awareness regarding the stance of religion on the issue of living donation in the local community. Faith leaders could be key figures in increasing awareness and alleviating uncertainty regarding living donation and transplantation. (shrink)

This article explains how and why the Ignatian Pedagogical Paradigm (IPP), a 450-year-old approach to education, can serve as a framework for a modern principles-based ethics course in accounting. The IPP takes a holistic view of the world, combining five elements: context, experience, reflection, action, and evaluation. We describe the components of the IPP and discuss how they align with suggestions from prior research for providing principles-based ethics instruction in accounting. We conclude by describing how we used the IPP as (...) a framework to create a graduate-level accounting ethics course. (shrink)

This paper compares the moral reasoning of 363 auditors from Canada and the United States. We investigate whether national institutional context is associated with differences in auditors'' moral reasoning by examining three components of auditors'' moral decision process: (1) moral development, which describes cognitive moral capability, (2) prescriptive reasoning of how a realistic accounting dilemma ought to be resolved and, (3) deliberative reasoning of how a realistic accounting dilemma will be resolved. Not surprisingly, it appears that institutional factors are more (...) likely to be associated with auditors'' deliberative reasoning than their prescriptive reasoning in both countries. Additionally, our findings suggest that the national institutional context found in the United States, which has a tougher regulatory and more litigious environment, appears to better encourage auditors to deliberate according to what they perceive is "the ideal" judgment as compared to the Canadian context. We then discuss the implications of these findings for regulators and for ethics research. (shrink)

Much of Grünbaum's work may be regarded as a careful development and systematic elaboration of the Riemann-Poincaré thesis of the conventionality of congruence, the thesis that the continuous manifolds of space, time, and space-time are intrinsically metrically amorphous, i.e. are devoid of intrinsic metrics. Therefore, to appreciate Grünbaum's philosophical contributions, one must have a clear understanding of what he means by an intrinsic metric. The second and fourth sections of this paper are exegetical; in them we try to piece together, (...) from his sundry remarks about intrinsic metrics, what Grünbaum means by the term 'intrinsic metric.' We shall argue that, the customary carefulness and precision of Grünbaum's writings notwithstanding, there are residual unclarities and difficulties which beset his conception of an intrinsic metric. In the fifth section we shall propose an explication of Grünbaum's notion of an intrinsic metric which seems on the whole faithful to Grünbaum's intuitions and insights and which also seems capable of performing the philosophical services which his work demands of that notion. The third section is a digression on Zeno's metrical paradox of extension. (shrink)

Since taking office, the President of the United States has consistently refused to make his tax returns available for public scrutiny. In so doing, he has broken with presidential tradition and kept people guessing about what his tax returns would show if they were disclosed. Interestingly enough, in the absence of concrete knowledge about the President’s tax circumstances, some taxpayers perceive that he did not pay his fair share and others perceive that he did. This situation presents an opportunity for (...) us to consider how vertical equity perceptions about the President’s fair share of taxes, and identification with the President via voting behavior, are jointly associated with taxpayers’ compliance. Using insights from equity theory as reported in Adams Advances in experimental social psychology, Academic Press, New York, 1965) and social learning theory as reported in Bandura, we anticipate and find that those taxpayers who perceive that the President did not pay his fair share of taxes and who most closely socially identify with him have the lowest tax compliance. We use a survey of 600 American taxpayers to capture their perceptions of vertical equity, voting behavior, and tax compliance intentions. Our results may reflect that taxpayers who identify with the President will tend to model his tax-related actions, or may also indicate that some taxpayers vote for a president whose actions are similar to their own. Insights and implications for ethics and tax researchers and tax policy makers are discussed. (shrink)

According to Hannah Arendt, the first impetus for her final project, The Life of the Mind, was her astonishment at the apparent lack of thought at the root of Adolf Eichmann’s crimes against humanity—a “manifest shallowness” which, nevertheless, “was not stupidity, but thoughtlessness.” This spectacle of the absence of thought, in the light of the immeasurable harm done to the victims of the Nazi regime, motivated her to get to the bottom of what it means to think. Since thinking is (...) often portrayed by philosophers as a withdrawal from the world, Arendt raises the question “Where are we when we think?” In pursuit of an answer, she provides a reading of Kafka’s parable “HE,” which she interprets as a description of the “region of thought” as a battleground between the past and thefuture. This parable enables Arendt to understand the activity of thinking in terms of temporality. While Kafka’s protagonist dreams of rising above the conflict and adopting a position outside time, Arendt argues that thoughtful reflection happens in the “gap between past and future” which philosophers have called the nunc stans or the moment. Rather than being timeless, in her view, thinking moves along a diagonal “thought-train” emerging from this gap. Arendt sheds more light on thinking by considering how its temporality differs from that of willing, which is determined by a primacy of the future. This difference between thinking and willing produces a conflict between them, which many philosophers have struggled to resolve. Arendt presents Hegel as a case in which this conflict is resolvednot, as we might expect, by a triumph of thought, but rather a triumph of the will. Arendt’s reflections on the temporality of thinking in Kafka and Hegel enable us to distinguish several different forms of thoughtlessness according to their dominant tense. Although Arendt does not spell out these distinctions herself, they make it possible to develop a deeper understanding of Eichmann’s thoughtlessness and its relation to evil. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:LettersMaxwell J. Mehlman, Susan R. Massey, Ronald M. Green, and Fred RosnerPhysicians and the Allocation of Scarce ResourcesMadam: We read with interest Dr. Pellegrino's commentary on our article in the December 1994 issue of the Kennedy Institute of Ethics Journal, and commend him for pointing out so well the different ways that law and ethics approach the issue of physician allocation of scarce resources.We wish to make one (...) clarification. Dr. Pellegrino states that we propose that fiduciary duties be abolished. Quite the contrary, our position is that fiduciary obligations are essential to the maintenance of trust—which we believe to be an efficient as well as an ethical element of the patient-provider relationship. If fiduciary duties are undercut, as we pointed out they are by the Oregon Medicaid legislation, then some other method of promoting trust must be established, and, as we point out in the article, it is difficult to identify what that method could be.Maxwell J. MehlmanandSusan R. MasseyThe Law Medicine CenterArter & HaddenCase Western Reserve UniversityCleveland, OHSchool of LawCleveland, OHReport of the Human Embryo Research PanelMadam: In the December 1994 issue of the Kennedy Institute of Ethics Journal, I reported on the controversy surrounding the work of the NIH Human Embryo Research Panel and the conclusions reached in its report, which was formally presented to NIH Director Harold Varmus on September 27, 1994. At that time, the report was to be reviewed by the Advisory Committee to the Director (ACD) until its next meeting in early December. I am writing to update your readers on the fate of the Panel's report.On the morning of December 2, 1994, following a previous afternoon of animated discussion, the ACD unanimously accepted the Report of the Human Embryo Research Panel. Panel members and members of the NIH staff who were present and had worked for nearly a year on the Report were gratified by this vote of confidence and by the strong support of NIH Director Harold Varmus.We had little time to enjoy this success. Within a matter of hours, the White House issued a press release in which President Clinton thanked the committee for its work and then, in a remark overruling one of the key recommendations in our report, stated: "I do not believe that federal funds should be used to support the creation of human embryos for research purposes, and I have directed that NIH not allocate any resources for such research." [End Page 83]As a Panel member and active participant in that day's events, my initial response was one of shock. I was particularly distressed that the President and his advisors chose a moment so late in the process to make their views known. Why had we worked for months, I asked, without a word of concern from the White House? Although Panel members were guided primarily by our perceptions of the ethical and scientific issues involved, some were close to the political realities of Washington and would have introduced these concerns into the Panel's deliberations.Within a matter of days, my own sense of outrage had diminished. First of all, it was clear that whatever the personal sources of the President's objections to the Panel's recommendations, this high level political intervention was inevitable. Less than a month before, on November 8, with the election of a majority House and Senate, the political environment for embryo research had changed dramatically. The previous June, 32 congressmen, most of them members of a minority Republican party, had signed a letter protesting the Panel's work. Now, one of the signers of that letter, Newt Gingrich, was destined to be Speaker of the House.Second, it became clear that the damage was not total. The President has forbidden NIH to support work involving the deliberate creation of embryos for research. Without exception, members of the Panel had come to the conclusion that some development of "research embryos" must be permitted to reduce the risks of new assisted reproductive technologies, to enhance scientific knowledge, and to develop new therapies for a range of serious diseases. All these... (shrink)

Moral relativism is an attractive position, but also one that it is difficult to formulate. In this paper, we propose an alternative way of formulating moral relativism that locates the relativity of morality in the property that makes moral claims true. Such an approach, we believe, has significant advantages over other possible ways of formulating moral relativism. We conclude by considering a few problems such a position might face.

Viruses are the simplest of pathogens, but possess sophisticated molecular mechanisms to manipulate host behavior, frequently utilizing molecular mimicry. Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) has been shown to bind to the host receptor neuropilin-1 in order to gain entry into the cell. To do this, the virus utilizes its spike protein polybasic cleavage site (PCS), which mimics the CendR motif of neuropilin-1’s endogenous ligands. In addition to facilitating cell entry, binding to neuropilin-1 has analgesic effects. We discuss the (...) potential impact of neuropilin-1 binding by SARS-CoV-2 in ameliorating sickness behavior of the host, and identify a convergent evolutionary strategy of PCS cleavage and subsequent neuropilin binding in other human viruses. In addition, we discuss the evolutionary leap of the ancestor of SARS-COV-2, which involved acquisition of the PCS thus faciliting binding to the neuropilin-1 receptor. Acquisition of the PCS by the ancestor of SARS-CoV-2 appears to have led to pleiotropic beneficial effects including enhancement of cell entry via binding to ACE2, facilitation of cell entry via binding to neuropilin-1, promotion of analgesia, and potentially the formation of decoy epitopes via enhanced shedding of the S1 subunit. Lastly, other potential neuromanipulation strategies employed by SARS-CoV-2 are discussed, including interferon suppression and the resulting reduction in sickness behavior, enhanced transmission through neurally mediated cough induction, and reduction in sense of smell. (shrink)

Semantic Holism is the claim that any semantic path from inferential semantics (the indeterminate semantics forced by the classical inference rules of PC) reaches all the way to classical semantics if it is even one step long. In our joint paper Semantic Holism, Belnap and I showed that some such semantic paths are two steps long, but we left open a number of questions about the lengths of semantic paths. Here I answer the most important of these questions by showing (...) that there are infinitely long semantic paths that begin at inferential semantics but that do not even reach classical semantics. I do this by showing how to construct such an infinite semantic path from the members of the family of (n–1)-out-of-n-disjunction connectives. (shrink)

Never translated before, 'Thoughts on Death and Immortality' was the first published work of Ludwig Feuerbach. The scandal created by portrayal of Christianity as an egoistic and inhumane religion cost the young Hegelian his job and, to some extent, his career. Joining philosophical argument to epigram, lyric, and satire, the work has three central arguments: first, a straightforward denial of the Christian belief in personal immortality; second, a plea for recognition of the inexhaustible quality of the only life we have; (...) and third, a derisive assault on the posturings and hypocrisies of the professional theologians of nineteenth-century Germany. (shrink)

The inclusion of stakeholders and knowledge systems is increasingly valued in research to address complex socio-ecological challenges around the world. Often these projects take place in cross-cultural setting where external researchers risk perpetuating historically extractive research models that not only harm local communities but damage the validity of research projects. Responsible community engagement is increasingly recognized as a practice that can improve researcher-community relationships and research quality by incorporating principles of ethics, reciprocity, and power sharing. In partnership with local community (...) leaders, researchers from a U.S. university coded 76 research articles for indicators of responsible community engagement conducted in the Samburu, Kenya community since 2000. Findings from this study suggest that most of the research in Samburu has followed extractive models. Of the 76 articles reviewed many failed to acknowledge ethical protocols, did not address relevance of the study to the local community, and did not report any indication of outreach or community change as a result of the research. While a portion of articles showed evidence of community involvement in the studies, the involvement was primarily limited to secondary roles with little to no shared decision-making power over the research process. We discuss methodological considerations for future research and steps that must be taken in order to shift the norm and practice of academic research in sites such as Samburu, Kenya. (shrink)

In public accounting, it is well documented that auditors’ focus on the financial/profitability aspects of their work creates ethical challenges that can compromise the auditors’ ability to uphold the public interest :C28–C36, 2008; Chow et al., in Res Prof Responsib Ethics Account 17:97–138, 2013; Fogarty and Rigsby, in J Account Org Change 6:300–329, 2010; Gendron, in Contemp Account Res 18:283–310, 2001; Account Org Soc 27:659–684, 2002; Lampe and Garcia, in Res Prof Responsib Ethics Account 17:1–45, 2013; Wyatt, in Account Horiz (...) 18:45–53, 2004; Zeff, Account Horizons 17:189–205, 2003a; Account Horizons 17:267–286, 2003b). Less well-studied are other accounting settings :549–563, 2013; Jones et al., in J Account Literature 22:45–103, 2003). In their paper, Fiolleau and Kaplan, 2016) address the void by providing insight into the impact of corporate reward structure on the ethical sensitivity of accountants practicing in industry and accounting students. Further, they contribute to the literature by measuring ethical sensitivity using a novel funnel questioning technique, which addresses methodological challenges associated with studying ethical sensitivity. In these comments, I discuss my perspective on Fiolleau and Kaplan’s, 2016) key contributions to the literature and provide suggestions for moving the research forward in the future. (shrink)

Despite their centrality and importance to both science and philosophy, relatively little has been written about thought experiments. This volume brings together a series of extremely interesting studies of the history, mechanics, and applications of this important intellectual resource. A distinguished list of philosophers and scientists consider the role of thought experiments in their various disciplines, and argue that an examination of thought experimentation goes to the heart of both science and philosophy.