This paper reports on a survey that investigated the moral decision processes of accountants. A formal belief revision model is adapted and hypotheses based on theorizations from the cognitive-developmental school are tested. The moral decision processes of accountants are hypothesized to be influenced by professional expectations, organizational expectations and internalized expectations. Subjects provided specific demographic data and were asked to access the appropriateness of fourteen principles for making moral decisions in business. Subjects were also asked to indicate which of the (...) fourteen approaches would be most appropriate for resolving each of five ethical situations that are representative of common ethical dilemmas in accounting.Subjects'' responses to the appropriateness of the fourteen principles are reduced to two dimensions using factor analysis. The factors are consistent and representative of important underlying dimensions of the stages of moral development. Demographic variables are correlated with the extracted factors using analysis of variance. (shrink)

Business school faculty have begun to increase ethics instruction, but very little has been done to assess the effectiveness of this instruction. Curricula-wide studies present conflicting results of the effect of ethics integration into the business curricula. Several studies suggest that courses like business ethics and business and society might have an effect on the ethical awareness or ethical reasoning of business students. A belief of many individuals interested in business ethics is that students must be exposed to ethical awareness (...) and ethical reasoning in business ethics and business and society-type courses and this should be supplemented by discussions of these topics in various business courses such as Accounting, Finance, Marketing, and others.This study reports the results of integrating a unit of business ethics into eleven accounting classes at two universities. An approach for measuring the effect of ethics integration into accounting and other business courses is suggested, and an assessment is made of the impact of ethics integration on students in accounting classes. Results indicate that the principles on which students rely when making moral decisions were affected by ethics integration. After ethics integration, students relied more heavily on the disclosure rule, the golden rule, and the professional ethic. (shrink)

The theistic argument from beauty has what we call an 'evil twin', the argument from ugliness. The argument yields either what we call 'atheist win', or, when faced with aesthetic theodicies, 'agnostic tie' with the argument from beauty.

Conducting research in a prison setting is ethically challenging. Because history is full of unethical research conducted in prison settings, researchers are often afraid of doing research in this area. It is argued that too much emphasis has been put on the protection of prison inmates as a vulnerable population. Consequently, too little research is being conducted where the focus is on those factors which serve to make the prison population vulnerable. In this paper ethical questions, emerging when conducting a (...) study on literacy and mental health among Norwegian prison inmates, are presented and discussed. Relevant questions relate to topics which include ethical clearance of the research protocol, the consent procedure, clarification of roles and the publication of the results. The ethical questions are discussed in relation to the four principles of ‘respect for the client's rights and dignity’, ‘competence’, ‘responsibility’ and ‘integrity’ set out in the meta-code of ethics, formulated by the European Federation of Professional Psychologists Associations. The wider relationships between ethics in society, research ethics in general, and ethics when conducting research in a prison setting are also considered. (shrink)

This study examines ethics-related learning outcomes that emerged from an experience-based project in a personal selling and sales management course. Using qualitative research methods, we classified students’ experiences according to domains of ethical issues associated with personal selling and according to conceptualizations of learning identified in the education literature. Patterns we observed in our data suggest that the experience-based project encouraged learners to employ higher-order thinking about business ethics. Higher order problem-solving about ethical issues helps ensure that lessons students learn (...) about ethical decision making carry forward to their professional careers. Based on our findings, we recommend ways instructors can formulate ethics-related learning objectives, develop learning assessments that measure ethics-related learning outcomes, and design teaching and learning activities that help ensure students learn ethical concepts in a way that will carry forward to their careers. (shrink)

This paper argues that professionals who make boundary-related decisions should be guided by relationship-based practice. In our roles as service users and professionals, drawing from our lived experiences of professional relationships, we argue we need to move away from distance-based practice. This includes understanding the boundary stories and narratives that exist for all of us – including the people we support, other professionals, as well as the organisations and systems within which we work. When we are dealing with professional boundary (...) issues, we should centre relationship-building skills that are central to many other aspects of our work. Skills that foster relationships at all levels – between professionals, service users, and services – need to be revalued. Our final recommendation is to create, develop, and foster safer spaces within and outside of organisations, as well as inter-professionally, for the discussion and exploration of boundary-related issues and practice. We are interested in hearing from those with experiences of being marginalised by boundaries so that they can inform a reshaping of our collective ideas around boundary related practices. To foster relationship-based practices in organisations, we have outlined several recommendations here; however, we recognize that these do not go far enough, and that collective action is needed to inform systemic change. (shrink)

Distributional models of semantics learn word meanings from contextual co‐occurrence patterns across a large sample of natural language. Early models, such as LSA and HAL (Landauer & Dumais, 1997; Lund & Burgess, 1996), counted co‐occurrence events; later models, such as BEAGLE (Jones & Mewhort, 2007), replaced counting co‐occurrences with vector accumulation. All of these models learned from positive information only: Words that occur together within a context become related to each other. A recent class of distributional models, referred to (...) as neural embedding models, are based on a prediction process embedded in the functioning of a neural network: Such models predict words that should surround a target word in a given context (e.g., word2vec; Mikolov, Sutskever, Chen, Corrado, & Dean, 2013). An error signal derived from the prediction is used to update each word's representation via backpropagation. However, another key difference in predictive models is their use of negative information in addition to positive information to develop a semantic representation. The models use negative examples to predict words that should not surround a word in a given context. As before, an error signal derived from the prediction prompts an update of the word's representation, a procedure referred to as negative sampling. Standard uses of word2vec recommend a greater or equal ratio of negative to positive sampling. The use of negative information in developing a representation of semantic information is often thought to be intimately associated with word2vec's prediction process. We assess the role of negative information in developing a semantic representation and show that its power does not reflect the use of a prediction mechanism. Finally, we show how negative information can be efficiently integrated into classic count‐based semantic models using parameter‐free analytical transformations. (shrink)

Introduction: working together on individuality / Lynn K. Nyhart and Scott Lidgard -- The work of biological individuality: concepts and contexts / Scott Lidgard and Lynn K. Nyhart -- Cells, colonies, and clones: individuality in the volvocine algae / Matthew D. Herron -- Individuality and the control of life cycles / Beckett Sterner -- Discovering the ties that bind: cell-cell communication and the development of cell sociology / Andrew S. Reynolds -- Alternation of generations and individuality, 1851 / (...) Lynn K. Nyhart and Scott Lidgard -- Spencer's evolutionary entanglement: from liminal individuals to implicit collectivities / Snait Gissis -- Biological individuality and enkapsis: from Martin Heidenhain's synthesiology to the völkisch national community / Olivier Rieppel -- Parasitology, zoology, and society in France, ca. 1880-1920 / Michael A. Osborne -- Metabolism, autonomy, and individuality / Hannah Landecker -- Bodily parts in the structure-function dialectic / Ingo Brigandt -- Commentaries: historical, biological, and philosophical perspectives -- Distrust that particular intuition: resilient essentialisms and empirical challenges in the history of biological individuality / James Elwick -- Biological individuality: a relational reading / Scott F. Gilbert -- Philosophical dimensions of individuality / Alan C. Love and Ingo Brigandt. (shrink)

Ethical research with children requires a special concern for their well-being as individuals. Researchers are therefore expected to report problems children experience and to refer children for assistance. This article addresses difficulties that can arise as researchers attempt to meet this obligation in research with low-income ethnic minority children. Potential difficulties include both failure to report and overreporting suspected problems. The role of institutional review boards in researchers' reporting and referring behavior is also discussed.

This chapter provides an introduction to higher-order metaphysics as well as to the contributions to this volume. We discuss five topics, corresponding to the five parts of this volume, and summarize the contributions to each part. First, we motivate the usefulness of higher-order quantification in metaphysics using a number of examples, and discuss the question of how such quantifiers should be interpreted. We provide a brief introduction to the most common forms of higher-order logics used in metaphysics, and indicate a (...) number of questions which can be raised in such systems using logical vocabulary alone. Using a further example, we return to applications of higher-order logics in metaphysics. We also mention key developments in the history of higher-order logic as it pertains to metaphysics. Finally, we mention certain arguments which have been raised against the use of higher-order logic, and some ways of responding to them. (shrink)

In a recent article in Philosophia Christi, Hugh G. Gauch, Jr., argues for the necessity of “public presuppositions” for Christian apologetics. In the course of his argument, he critiques three tenets of my approach, as given in my book, Covenantal Apologetics. Though all three objections have been lodged and answered in numerous places, I respond to Gauch by arguing that the three tenets are embedded in and consistent with the theology that came out of the Reformation. Thus, I conclude that (...) our apologetic differences have their roots in our theological differences. (shrink)

Ethical sensitivity triggers the entire ethical decision-making process (i.e., recognition of ethical content in work situations). In this article, five factors are examined that affect tax practitioners' professional ethical sensitivity. The five factors that were examined include role conflict, role ambiguity, job satisfaction, professional commitment, and ethical orientation. Ethical content in work situations is examined in relation to professional ethics as enumerated by the American Institute of Certified Public Accountant's (AICPA) Statements on Responsibilities in Tax Practice (SRTP). Utilizing Hunt and (...) Vitell's (1986, 1993) General Theory of Ethics, a model of ethical sensitivity was constructed and empirically tested. Role conflict negatively and job satisfaction positively influenced tax practitioners' ethical sensitivity. Also, the covariates of the tax practitioner's professional risk level and type of employer were found to be significant. The significant factors are job specific. The tax firm may have the best opportunity to positively change a tax practitioner's ethical recognition abilities. Professional accounting organizations may need to evaluate if resources should be used to formulate, maintain, and publicize codes of conduct because of the lack of significance of professional commitment. (shrink)

Because the evolution of speech production is beyond our expertise (and perhaps beyond everyone's expertise) we restrict our comments to areas in which data actually exist. We provide articulatory evidence consistent with the claims made about syllable structure in adult speech and infant babbling, but we also voice some disagreement about speech errors and the typing data.

This volume explores the use of higher-order logics in metaphysics. Seventeen original essays trace the development of higher-order metaphysics, discuss different ways in which higher-order languages and logics may be used, and consider their application to various central topics of metaphysics.

The moving frame of a tracking or crane shot, or of a camera tilt or pan, can affect the way we engage with a film narrative. In this paper, I argue that certain uses of the moving frame in narrative fiction film prescribe us to imagine ourselves moving through the world of the film. The existence of such an imaginative prescription ultimately threatens the necessity of the cinematic narrator. In light of the standard indeterminacy of our means of access to (...) fictions, the prescription to imagine moving is not accompanied by a prescription to imagine a narrator providing us with a moving view. (shrink)

Hintikka has criticized psychologists for "hasty epistemologizing," which he takes to be an unwarranted transfer of ideas from psychology (a discipline dealing with questions of fact) into epistemology (a discipline dealing with questions of method and theory). Hamlyn argues, following Hintikka, that Gibson's theory of perception is an example of such an inappropriate transfer, especially insofar as Hamlyn feels Gibson does not answer several important questions. However, Gibson's theory does answer the relevant questions, albeit in a new and radical way, (...) which suggests that the alleged distinction between psychology and epistemology is suspect. In fact, contrary to Hintikka and Hamlyn's claims, Gibson's theory of perception appears to be a valuable source of epistemological as well as psychological ideas. (shrink)

It is proposed that the Darwinian theoretical approach and account of living systems has not yet been clearly given. A first approximation to this is attempted, focussing on behavior in evolving environments. A theoretical terminology is defined emphasizing the mutuality of organism and environment and the existence of biologically theoretical entities.

"The prince and master of all Scholastic doctors," Thomas Aquinas has profoundly impacted thinkers both inside and outside the Roman Catholic Church for more than eight hundred years. Scott Oliphint's unique study focuses on Aquinas's dualistic approach to the natural and revealed knowledge of God and his use of Aristotelian metaphysics. Oliphint provides a response to this methodology in the context of historic Reformed thought and the doctrines of revelation and Scripture. Pastors, theologians, philosophers, and students will benefit from (...) Oliphint's clear, precise, and succint analysis -- as well as from his forceful critique. --. (shrink)

This paper explores the impact of quantification into predicate position on the metaphysics of properties, arguing that two familiar debates about properties are fundamentally altered by recasting them in a second-order setting. Two theories of properties are outlined, differing over whether the existence of properties is expressed using first-order or second-order quantifiers. It is argued that the second-order theory: provides good reason to regard debate about the locations of properties as contentless; resolves debate about whether properties are particulars or universals (...) in favour of universals. (shrink)

This paper stems from an ethnographic, multidisciplinary study that explored the views and experiences of practitioners and scientists on social, ethical and clinical dilemmas encountered when working in the area of pre-implantation genetic diagnosis for serious genetic disorders. We focus here on staff perceptions and experiences of working with embryos and helping women/couples to make choices that will result in selecting embryos for transfer and disposal of 'affected' embryos, compared to the termination of affected pregnancies following prenatal diagnosis. Analysis and (...) discussion of our data led us to consider the possible advantages of pre-implantation genetic diagnosis and whether a gradualist account of the embryo's and fetus's moral status can account for all of these, particularly since a gradualist account concentrates on the significance of time (developmental stage) and makes no comment as to the significance of place (in vitro, in utero). (shrink)

Many scientists and philosophers of science are troubled by the relative isolation of developmental from evolutionary biology. Reconciling the science of development with the science of heredity preoccupied a minority of biologists for much of the twentieth century, but these efforts were not corporately successful. Mainly in the past fifteen years, however, these previously dispersed integrating programmes have been themselves synthesized and so reinvigorated. Two of these more recent synthesizing endeavours are evolutionary developmental biology and developmental systems theory. While the (...) former is a bourgeoning and scientifically well-respected biological discipline, the same cannot be said of DST, which is virtually unknown among biologists. In this review, we provide overviews of DST and EDB, summarize their key tenets, examine how they relate to one another and to the study of epigenetics, and survey the impact that DST and EDB have had on biological theory and practice. (shrink)

There are two broad approaches to theorizing about ontological categories. Quineans use first-order quantifiers to generalize over entities of each category, whereas type theorists use quantification on variables of different semantic types to generalize over different categories. Does anything of import turn on the difference between these approaches? If so, are there good reasons to go type-theoretic? I argue for positive answers to both questions concerning the category of propositions. I also discuss two prominent arguments for a Quinean conception of (...) propositions, concerning their role in natural language semantics and apparent quantification over propositions within natural language. It will emerge that even if these arguments are sound, there need be no deep question about Quinean propositions’ true nature, contrary to much recent work on the metaphysics of propositions. (shrink)