This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors'' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path analysis (...) results indicate that: (1) Ethical judgments in situations of high moral intensity are affected by personal values and by environmental variables, such as the professional code of conduct (direct and indirect effects) and previous ethics instruction (direct effect only). (2) Corporate ethical culture, and a relatively strong firm rules-orientation, affect auditors'' idealism but not relativism, and therefore indirectly affect ethical judgments. Jones'' (1991) moral intensity argument is supported: differences in the characteristics of specific judgment tasks apparently result in different decision processes. (shrink)

Delaware case law has rendered the tender offer obsolete as a method for purchasing a company whose directors oppose the acquisition. A potential acquirer facing target opposition today must run an insurgent director slate, in the expectation that its directors are more likely to sell. The Delaware courts have not justified their preference for elections over markets as the preferred vehicle for implementing changes in control. Informal scholarly analyses ask transaction cost questions, such as whether proxy contests are more costly (...) than takeovers. This article attempts to break new ground by asking whether there are systematic differences in the performance of elections and markets in the corporate context. Recent models of voting processes, we argue, strongly suggest that elections are inferior to markets. Proxy contest elections sometimes can be won by incumbent managements when a transfer of control would be efficient, a conclusion consistent with the sparse data; and the proxy election process aggregates information regarding the sale decision less well than markets do, thereby implying that proxy voters are less well-informed. Theory and data thus suggest, at the least, that the intellectual burden of proof should change: the task now is to justify using elections to transfer control despite their apparent deficiencies. The article briefly considers the policy implications of this change in perspective. (shrink)

I want to examine the Habermasian account of modernity from a particular vantage-point: namely the collection of new technologies that are called variously “artificial intelligence,” “knowledge engineering,” “intelligent systems,” “expert systems,” and the like. The significance of these technologies far exceeds whatever role they may come to play in business, government, or the other institutions they penetrate. I suggest that they cast doubt over the entire project of modernity as understood by Habermas — not because they signify the penetration of (...) the lifeworld by instrumental rationality, but because they demonstrate the extent to which the formation of the lifeworld itself has simply moved beyond the problematic of autonomy and communicative rationality elaborated by Habermas. (shrink)

This book celebrates the work of Patricia Werhane, an iconic figure in business ethics. This festschrift is a collection of articles that build on Werhane’s contributions to business ethics in such areas as Employee Rights, the Legacy of Adam Smith, Moral Imagination, Women in Business, the development of the field of business ethics, and her contributions to such fields as Health Care, Education, Teaching, and Philosophy. All papers are new contributions to the management literature written by well-known business ethicists, such (...) as Norman Bowie, Richard De George, Ronald Duska, Edwin Hartman, Michael Hoffman, Mollie Painter-Morland, Mark Schwartz, Andrew Wicks, and others. The volume is comprised of articles that reflect on Werhane’s work as well as build on it as a way to advance further research. At the end of the festschrift, Pat Werhane provides responses to each chapter. The first chapter of the book also includes the overview of Patricia Werhane’s work and her academic career. The book is written to appeal to management scholars and graduate students interested in the areas of Business Ethics, Modern Capitalism, and Human Rights. Patricia Werhane is one of the most distinguished figures in the field of business ethics. She was a founder of the field, she is one of its leading scholars, and she has had a profound impact on the world of business practice. Among her many accomplishments, Pat is known for her original work on moral imagination, she is an acclaimed authority on employee rights in the workplace, and she is one of the leading scholars on Adam Smith. Having been active in Academia for over 50 years, Werhane is a prolific author of over a hundred articles and book chapters, and the author or editor of twenty-seven books, including Adam Smith and his Legacy for Modern Capitalism, Moral Imagination and Management Decision-Making, and co-authored books Organization Ethics in Health Care, Alleviating Poverty Through Profitable Partnerships, Obstacles to Ethical Decision-Making, Corporate Responsibility: The American Experience, and Research Approaches to Business Ethics and Corporate Responsibility. (shrink)

In face of the multiple controversies surrounding the DSM process in general and the development of DSM-5 in particular, we have organized a discussion around what we consider six essential questions in further work on the DSM. The six questions involve: 1) the nature of a mental disorder; 2) the definition of mental disorder; 3) the issue of whether, in the current state of psychiatric science, DSM-5 should assume a cautious, conservative posture or an assertive, transformative posture; 4) the role (...) of pragmatic considerations in the construction of DSM-5; 5) the issue of utility of the DSM – whether DSM-III and IV have been designed more for clinicians or researchers, and how this conflict should be dealt with in the new manual; and 6) the possibility and advisability, given all the problems with DSM-III and IV, of designing a different diagnostic system. Part 1 of this article took up the first two questions. Part 2 took up the second two questions. Part 3 now deals with Questions 5 & 6. Question 5 confronts the issue of utility, whether the manual design of DSM-III and IV favors clinicians or researchers, and what that means for DSM-5. Our final question, Question 6, takes up a concluding issue, whether the acknowledged problems with the earlier DSMs warrants a significant overhaul of DSM-5 and future manuals. As in Parts 1 & 2 of this article, the general introduction, as well as the introductions and conclusions for the specific questions, are written by James Phillips, and the responses to commentaries are written by Allen Frances. (shrink)

In the conclusion to this multi-part article I first review the discussions carried out around the six essential questions in psychiatric diagnosis – the position taken by Allen Frances on each question, the commentaries on the respective question along with Frances’ responses to the commentaries, and my own view of the multiple discussions. In this review I emphasize that the core question is the first – what is the nature of psychiatric illness – and that in some manner all further (...) questions follow from the first. Following this review I attempt to move the discussion forward, addressing the first question from the perspectives of natural kind analysis and complexity analysis. This reflection leads toward a view of psychiatric disorders – and future nosologies – as far more complex and uncertain than we have imagined. (shrink)

Language sample analysis is an important practice for providing a culturally sensitive and accurate assessment of a child's language abilities. A child's usage of literate language devices in narrative samples has been shown to be a critical target for evaluation. While automated scoring systems have begun to appear in the field, no such system exists for conducting progress-monitoring on literate language usage within narratives. The current study aimed to develop a hard-coded scoring system called the Literate Language Use in Narrative (...) Assessment, to automatically evaluate six aspects of literate language in non-coded narrative transcripts. LLUNA was designed to individually score six literate language elements. The interrater reliability of LLUNA with an expert scorer, as well as its' reliability compared to certified undergraduate scorers was calculated using a quadratic weighted kappa. Results indicated that LLUNA met strong levels of interrater reliability with an expert scorer on all six elements. LLUNA also surpassed the reliability levels of certified, but non-expert scorers on four of the six elements and came close to matching reliability levels on the remaining two. LLUNA shows promise as means for automating the scoring of literate language in LSA and narrative samples for the purpose of assessment and progress-monitoring. (shrink)

In face of the multiple controversies surrounding the DSM process in general and the development of DSM-5 in particular, we have organized a discussion around what we consider six essential questions in further work on the DSM. The six questions involve: 1) the nature of a mental disorder; 2) the definition of mental disorder; 3) the issue of whether, in the current state of psychiatric science, DSM-5 should assume a cautious, conservative posture or an assertive, transformative posture; 4) the role (...) of pragmatic considerations in the construction of DSM-5; 5) the issue of utility of the DSM - whether DSM-III and IV have been designed more for clinicians or researchers, and how this conflict should be dealt with in the new manual; and 6) the possibility and advisability, given all the problems with DSM-III and IV, of designing a different diagnostic system. Part I of this article will take up the first two questions. With the first question, invited commentators express a range of opinion regarding the nature of psychiatric disorders, loosely divided into a realist position that the diagnostic categories represent real diseases that we can accurately name and know with our perceptual abilities, a middle, nominalist position that psychiatric disorders do exist in the real world but that our diagnostic categories are constructs that may or may not accurately represent the disorders out there, and finally a purely constructivist position that the diagnostic categories are simply constructs with no evidence of psychiatric disorders in the real world. The second question again offers a range of opinion as to how we should define a mental or psychiatric disorder, including the possibility that we should not try to formulate a definition. The general introduction, as well as the introductions and conclusions for the specific questions, are written by James Phillips, and the responses to commentaries are written by Allen Frances. (shrink)

In face of the multiple controversies surrounding the DSM process in general and the development of DSM-5 in particular, we have organized a discussion around what we consider six essential questions in further work on the DSM. The six questions involve: 1) the nature of a mental disorder; 2) the definition of mental disorder; 3) the issue of whether, in the current state of psychiatric science, DSM-5 should assume a cautious, conservative posture or an assertive, transformative posture; 4) the role (...) of pragmatic considerations in the construction of DSM-5; 5) the issue of utility of the DSM - whether DSM-III and IV have been designed more for clinicians or researchers, and how this conflict should be dealt with in the new manual; and 6) the possibility and advisability, given all the problems with DSM-III and IV, of designing a different diagnostic system. Part I of this article took up the first two questions. Part II will take up the second two questions. Question 3 deals with the question as to whether DSM-V should assume a conservative or assertive posture in making changes from DSM-IV. That question in turn breaks down into discussion of diagnoses that depend on, and aim toward, empirical, scientific validation, and diagnoses that are more value-laden and less amenable to scientific validation. Question 4 takes up the role of pragmatic consideration in a psychiatric nosology, whether the purely empirical considerations need to be tempered by considerations of practical consequence. As in Part 1 of this article, the general introduction, as well as the introductions and conclusions for the specific questions, are written by James Phillips, and the responses to commentaries are written by Allen Frances. (shrink)

Some commentators worry that a plurinational constitutional order can only ever be an inherently unstable modus vivendi. They fear that the accommodation of sub-state nationalism will tend to undermine the viability of constitutional democracies. This article enlists Ronald Dworkin's theory of ‘law as integrity’ to show how these concerns might be assuaged. My central claim is that the expressive value of integrity can drive a divided society in the direction of an eventual community of principle, even in the absence (...) of a common political identity. I argue that this model of political community is a more plausible prescription for divided societies than the theory that competing nationalisms might be superseded by constitutional patriotism. I go on to explain, however, that integrity has a better chance of realizing this potential if the generally judge-centric focus of Dworkin's theory is expanded to make greater room for non-judicial interpretative responsibility. Occasional references are made to the example of Northern Ireland to illustrate my points. (shrink)

All these specialist aspects of one life are different facets of the intellectual diamond which scintillates in the huge quarry of The Bertrand Russell Archives at McMaster University, Hamilton, Ontario. This is the quintessential man, the bundle of contradictions passionately dedicated to intellect, at times carrying the rational argument to irrational extremes; the natural-born emotional adventurer forever hampered by orphaned youth and too-early marriage. This Russell in the round is greater than the sum of his constituent parts, a man of (...) epic proportions, struggling through a lifetime beset with frustration and near-disaster; in youth the constitutional sceptic, in old age the sometimes splendid figure with "courage never to submit or yield.". (shrink)

Despite its appeal and popularity, the view that membership in a natural kind is essential to an individual is unsupported by the logic of essences and has no compelling reflective support. While the view has strong intuitive and empirical support this is insufficient to establish it. There are advantages to abandoning the view that kind membership is essential to individuals. One of these advantages is that it allows for a reconfiguring of the problem of material constitution in a way that (...) removes much of the paradox. (shrink)

Reasoning About Knowledge is the first book to provide a general discussion of approaches to reasoning about knowledge and its applications to distributed ...

Basing ourselves on the writings of Hans Jonas, we offer to psychosomatic medicine a philosophy of life that surmounts the mind-body dualism which has plagued Western thought since the origins of modern science in seventeenth century Europe. Any present-day account of reality must draw upon everything we know about the living and the non-living. Since we are living beings ourselves, we know what it means to be alive from our own first-hand experience. Therefore, our philosophy of life, in addition to (...) starting with what empirical science tells us about inorganic and organic reality, must also begin from our own direct experience of life in ourselves and in others; it can then show how the two meet in the living being. Since life is ultimately one reality, our theory must reintegrate psyche with soma such that no component of the whole is short-changed, neither the objective nor the subjective. In this essay, we lay out the foundational components of such a theory by clarifying the defining features of living beings as polarities . We describe three such polarities: 1) Being vs. non-being: Always threatened by non-being, the organism must constantly re-assert its being through its own activity. 2) World-relatedness vs. self-enclosure: Living beings are both enclosed with themselves, defined by the boundaries that separate them from their environment, while they are also ceaselessly reaching out to their environment and engaging in transactions with it. 3) Dependence vs. independence: Living beings are both dependent on the material components that constitute them at any given moment and independent of any particular groupings of these components over time. We then discuss important features of the polarities of life: Metabolism; organic structure; enclosure by a semi-permeable membrane; distinction between "self" and "other"; autonomy; neediness; teleology; sensitivity; values. Moral needs and values already arise at the most basic levels of life, even if only human beings can recognize such values as moral requirements and develop responses to them. (shrink)

In 1821, John Bowring published, probably with only his own additions, a manuscript of Bentham's under the title of Observations on the restrictive and prohibitory commercial system: especially with a reference to the Decree of the Spanish Cortes of July 1820. It seems likely that Bentham's text was originally conceived as an appendix to a work that Bentham never published, ‘Rid Yourselves of Ultramaria’, a commentary on Spanish colonization.

This volume presents discussions on a wide range of topics focused on eco-phenomenology and the interdisciplinary investigation of contemporary environmental thought. Starting out with a Tymieniecka Memorial chapter, the book continues with papers on the foundations, theories, readings and philosophical sources of eco-phenomenology. In addition, it examines issues of phenomenological anthropology, ecological perspectives of the human relationship to nature, and phenomenology of the living body and the virtual body. Furthermore, the volume engages in a dialogue with contemporary behavioral sciences on (...) topics such as eco-alienation, sustainability, and the human relationship to the earth in the context of the cosmos. (shrink)

An implicit association test (IAT) measures differential association of 2 target concepts with an attribute. The 2 concepts appear in a 2-choice task (e.g., flower vs. insect names), and the attribute in a 2nd task (e.g., pleasant vs. unpleasant words for an evaluation attribute). When instructions oblige highly associated categories (e.g., flower + pleasant) to share a response key, performance is faster than when less associated categories (e.g., insect + pleasant) share a key. This performance difference implicitly measures differential association (...) of the 2 concepts with the attribute. In 3 experiments, the IAT was sensitive to (a) near-universal evaluative differences (e.g., flower vs. insect), (b) expected individual differences in evaluative associations (Japanese + pleasant vs. Korean + pleasant for Japanese vs. Korean subjects), and (c) consciously disavowed evaluative differences (Black + pleasant vs. White + pleasant for self-described unprejudiced White subjects). (PsycINFO Database Record (c) 2016 APA, all rights reserved). (shrink)

The present article examines the contemporary stakes and “application” of The Differend with particular attention to neo-fascist denialism, trolling, and alt-right “free speech” discourse. This entails investigating the text’s own rhetorical performance as well as the shifting attitudes towards the sophistic tradition in The Differend and its precursor text, “On the Force of the Weak.” The article thus also takes up in detail three examples of the characteristic sophistic form of the dilemma or double-bind, two of which are drawn from (...) Lyotard: the Holocaust denialist Robert Faurisson’s infamous dilemma of “the witness to the gas-chambers”; the canonical ancient dilemma through which Protagoras wins his fee from his student Euathlus despite seemingly never having helped him win a dispute; and “if you can speak, you can breathe,” the contemporary denialist’s rejoinder to “I can’t breathe.” Lyotard’s arguments are briefly compared to those of other thinkers. (shrink)

Although molecular systematists may use the terminology of cladism, claiming that the reconstruction of phylogenetic relationships is based on shared derived states , the latter is not the case. Rather, molecular systematics is based on the assumption, first clearly articulated by Zuckerkandl and Pauling , that degree of overall similarity reflects degree of relatedness. This assumption derives from interpreting molecular similarity between taxa in the context of a Darwinian model of continual and gradual change. Review of the history of molecular (...) systematics and its claims in the context of molecular biology reveals that there is no basis for the “molecular assumption.”. (shrink)

The Gathas, a corpus of seventeen poems in Old Avestan composed by the ancient Iranian poet-priest Zarathushtra (Zoroaster) ca. 1200 B.C.E., is the foundation document of Zoroastrian religion. Even though the dualistic axiology of the Gathas has been widely noted, it has proved very difficult to understand the meaning and genre of the corpus or the position of Zarathushtra’s ideas with regard to other religious philosophies. Relying on recent advances in translation and decryptions of Gathic poetry, I shall here develop (...) a philosophical interpretation of the Gathas, including, as shall be discussed here in detail, explication of the revelation he reports in the poem known as Yasna 30. I argue that, similarly to Marx, Henry, and Schutz, Zarathushtra connects social criticism with an original philosophy of (inter)subjectivity and existential reflection, placing his account in the context of a fully developed metaphysics which includes the human-divine sharing of mental properties. I show that in order to accommodate this complicated problematic, Zarathushtra uses the vehicle of multiple realities. Reflecting the spontaneity of life, the dynamics of various ontological modes in the text create a reference to subjectivity. A description of the dream in Yasna 30 is sufficiently within the limits of possibility for a dream experience, and thereby delivers three original phenomenological reductions. The reductions initiate a genetic account of the phenomenalization of invisible impulses which give rise to moral choices, and define the human-divine relationship. The opposing moral choices open into a reverse axiological intentionality in the sphere of intersubjectivity, and are said to plot life for the rightful and lifelessness for the wrongful. It can be concluded that Zarathushtra’s theism and views of the social world are “the first philosophy”, with a unique and original phenomenological ontology of intersubjectivity at its core. (shrink)

APPENDIX: The data emerging from the clinical and brain studies described above suggest that, in the case of OCD, there are two pertinent brain mechanisms that are distinguishable both in terms of neuro-dynamics and in terms of the conscious experiences that accompany them. These mechanisms can be characterized, on anatomical and perhaps evolutionary grounds, as a lower-level and a higher-level mechanism. The clinical treatment has, when successful, an activating effect on the higher-level mechanism, and a suppressive effect on the lower-level (...) one. (shrink)

We describe the emergence of a new field, Mind Brain and Education, dedicated to the science of learning, as well as the roles researchers, policy makers, and educators need to play in developing this collaborative effort. The article highlights the challenges that MBE faces and the strategy researchers and educators in Texas are developing to meet these challenges. In particular, through the creation of a Research Schools Network, educators and researchers are creating an infrastructure to identify and test ideas critical (...) to educators. This network builds on Dewey's laboratory school by creating new responsibilities and partnerships. To this end we identify four critical objectives: develop a clear vision; build trusting relationships; set a standard for rigorous research and scholarship; and, promote meaningful assessment tools. (shrink)

Thomas More’s Utopia is made up of two books. Book One, quickly skimmed over by those who dream of the future and are bored by history, tells us about Europe in 1515 at the dawn of a revolution in every field of knowledge dominated by a political power that uses religion, fear and ignorance to satisfy an insatiable appetite for hegemony, infinitely corrupt but in public promoting moral, family values. Book Two gives us a glimpse of a future on a (...) human scale using new techniques, reason and good management of its resources to reconcile the common good with the pleasure of the individual. That book is the founding text for our modernity. It is the pagan bible adopted by the Enlightenment, which we have inscribed in the charter of our epoch’s institutions. Five hundred years later the books are being rewritten in reverse: the great human dream set in train by Book Two in 1516 is bogged down in the reality of 2005. The new promises of free-choice economism in 2005 are just a nightmare journey back in time to the postulates of Book One. (shrink)

It remains unclear what patient advocacy actually entails and what values it ought to embody. It will be useful to ascertain whether advocacy means supporting any decision the patient makes, or if the advocate can claim to represent the patient by asserting well-intentioned paternalistic claims on the patient's behalf. This is especially significant because the position of advocate brings with it certain privileges on the basis of of presumed insight into patient-perceived interests, namely, entitlement to take part in clinical decision (...) making and increased professional standing. Three issues related to patient advocacy will be explored: are patient advocates necessary; what does advocacy entail, and who ought to represent patients in this way—arguments for and against prospective candidates will also be covered. The paper considers whether advocates are necessary since not only can they be dangerously paternalistic, but the salutary values advocacy embodies are already part of good professional health care. (shrink)

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 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)

Two recent studies use history and theory to examine the likely consequences of eliminating government intervention in the provision of money. Such proposals would end the central bank monopoly over note issue and replace it with note issues by competing banks. Supervisory functions of central banks would be dispensed with. Accordingly, the proposals would free banks from all regulations on entry, disclosure, geographical limitations, and the products they may offer to customers. Monetary and banking arrangements would be left to the (...) market. Unfortunately, the historical evidence does not speak as loudly in favor of free banking as its proponents claim. (shrink)

As consumer lifestyles have changed over recent decades, people have increasingly turned to meals prepared away from home. A major consequence of this shift in eating patterns has been a concomitant rise in obesity rates worldwide. Research has consistently documented that consumers tend to make less healthy choices when purchasing prepared meals away from home. In part, this can be attributed to inadequate information at the time of purchase; both nutrition experts and lay consumers tend, for example, to underestimate calories (...) in food purchased away from home and thus portion sizes tend to be larger. Thus, by requiring restaurants and other purveyors of prepared foods to provide the calorie content and other nutrition information at the point of purchase, consumers should be able to make more informed decisions and public health should be improved. The often maligned Affordable Care Act (i.e., “Obamacare”) addressed this issue in a mandate calling for compulsory nutrition labeling of prepared foods at the point of sale. In response to this effort, conservatives in Congress introduced the “Common Sense Nutrition Disclosure Act” (CSNDA) which, if enacted, would have effectively eviscerated the menu labeling provisions mandated by the Affordable Care Act. The stated rationale behind this legislation: to protect small business and prevent job loss resulting from overly‐burdensome federal regulations. This article provides a historical look at the evolution of federally mandated menu labeling in the United States with particular emphasis on opposition to its passage. The position is taken such that this legislation is beneficial, warranted, and long overdue, and its opposition, as reflected in the CSNDA, points to the need for new metrics when evaluating public policy. (shrink)

The problem of providing mandated medical care has become commonplace as correctional systems in the United States struggle to manage unprecedented increases in its aging prison population. This study explores older incarcerated women’s perceptions of prison health care policies and their day-to-day survival experiences. Aggregate data obtained from a sample of 327 older women residing in prison facilities in five Southern states were used to identify a baseline of health conditions and needs for this vulnerable group. With an average of (...) 4.2 chronic health conditions, frequently histories of victimization, and high rates of mental health issues, the women’s experiences of negotiating health care was particularly challenging. By incorporating the voices of older women, we expose the contradictions, dilemmas, and obstacles they experience in their attempts to obtain health care. It is clear from the personal accounts shared that, despite court mandates, penal harm practices such as delaying or denying medical treatment as well as occasional staff indifferences are common in women’s prisons. With older women having the greatest need for health care, an age- and gender-sensitive approach is recommended. (shrink)

Professor Narveson's comments about my papers on equality are both penetrating and comprehensive. I cannot hope to discuss all the issues he raises in any detail. But there is a special problem: his main question is about what I have not said. He asks how I might defend equality of resources other than simply by describing a version of it, and of course this question will require some extended discussion. But he is right to say that this is his most (...) important question, and I should hate to lose the opportunity of encouraging discussion of it. So I shall begin with some general remarks about the defence of the idea of equality and then take up, in a very hasty and summary way, the other problems he discusses or raises. Please allow me, however, this apology and caution. I know that what I shall say about the defense of equality is at many points dogmatic and at others unmindful of very natural objections and replies. I want to answer Narveson only by showing in a rough and general way how far I think a defense of equality is possible, what kind of defense this can be, and what form it should take. (shrink)