Recent calls have been made to move professional standards to a more principles-based perspective, supposing that emphasizing broad principles would eliminate the legalistic focus that rules may encourage, and accountants’ behavior would be more ethical and uniformly so. However, this supposition has yet to be empirically tested. The AICPA Code of Professional Conduct (Code) provides guidance in both forms: principles and rules. This experiment examines how the form of the Code affects independence judgments in a client acceptance context. We also (...) examine the potential for levels of moral development to influence the effectiveness of the Code.We find that subjects are more likely to consider their independence impaired, and are more likely to reject a questionable audit engagement, when rules-based (principles-based) reasoners are provided with Code rules (principles). Given the popularity of the view that rules-based standards are undesirable, these findings have significant implications for the profession as principles-based ethical standards are discussed. (shrink)

Theories in cognitive science, and especially cognitive neuroscience, often claim that parts of cognitive systems are reused for different cognitive functions. Philosophical analysis of this concept, however, is rare. Here, I first provide a set of criteria for an analysis of reuse, and then I analyse reuse in terms of the functions of subsystems. I also discuss how cognitive systems execute cognitive functions, the relation between learning and reuse, and how to differentiate reuse from related concepts like multi-use, redundancy, and (...) duplication of parts. Finally, I illustrate how my account captures the reuse of dynamical subsystems as unveiled by recent research in cognitive neurobiology. This recent research suggests two different evolutionary justifications for reuse claims. _1_ Introduction _2_ Criteria for Analyses of Reuse _3_ Use and Reuse _4_ The Reuse of Dynamical Systems in Cognitive Systems _5_ Conclusion. (shrink)

Naturalistic ethics is the reigning paradigm among contemporary ethicists; in God and Cosmos, Baggett and Walls argue that this approach is seriously flawed. This book canvasses a broad array of secular and naturalistic ethical theories in an effort to test their adequacy in accounting for moral duties, intrinsic human value, prospects for radical moral transformation, and the rationality of morality. In each case, the authors argue, although various secular accounts provide real insights and indeed share common ground with theistic ethics, (...) the resources of classical theism and orthodox Christianity provide the better explanation of the moral realities under consideration. Among such realities is the fundamental insight behind the problem of evil, namely, that the world is not as it should be. Baggett and Walls argue that God and the world, taken together, exhibit superior explanatory scope and power for morality classically construed, without the need to water down the categories of morality, the import of human value, the prescriptive strength of moral obligations, or the deliverances of the logic, language, and phenomenology of moral experience. This book thus provides a cogent moral argument for God's existence, one that is abductive, teleological, and cumulative. (shrink)

“Hildebrand has constructed a well-paced and historically informative evaluation of neopragmatism. . . . This book makes an excellent companion for courses in both contemporary epistemology and American philosophy.” –Choice How faithful are the Neopragmatists' reformulations of Classical Pragmatism? Can their Neopragmatisms work? In examining the difficulties in Neopragmatism, David L. Hildebrand is able to propose some distinct directions for Pragmatism.

The goal of cladistic systematics is to discern sister-group relations (cladistic relations) by the methods of cladistic analysis and to represent them explicitly and unambiguously in cladograms and cladistic classifications. Cladists have selected cladistic relations to represent for two reasons: cladistic relations can be discerned with reasonable certainty by the methods of cladistic analysis and they can be represented with relative ease in cladograms and classifications. Cladists argue that features of phylogeny other than cladistic relations cannot be discerned with sufficient (...) certainty to warrant attempting to represent them in either cladograms or classifications and could not be represented if they could. I argue that a better alternative is to work toward improving methods of cladistic analysis (or else to supplement them with other methods) so that such features of phylogeny can be discerned and to devise methods of representation capable of representing them in both cladograms and classifications. However, cladograms and classifications cannot represent everything about phylogeny. It is better to represent one or two aspects of phylogeny explicitly and unambiguously than nothing at all. (shrink)

Considered the most original thinker in the Italian philosophical tradition, Giambattista Vico has been the object of much scholarly attention but little consensus. In this new interpretation, David L. Marshall examines the entirety of Vico's oeuvre and situates him in the political context of early modern Naples. He demonstrates Vico's significance as a theorist who adapted the discipline of rhetoric to modern conditions. Marshall presents Vico's work as an effort to resolve a contradiction. As a professor of rhetoric at (...) the University of Naples, Vico had a deep investment in the explanatory power of classical rhetorical thought, especially that of Aristotle, Cicero, and Quintilian. Yet as a historian of the failure of Naples as a self-determining political community, he had no illusions about the possibility or worth of democratic and republican systems of government in the post-classical world. As Marshall demonstrates, by jettisoning the assumption that rhetoric only illuminates direct, face-to-face interactions between orator and auditor, Vico reinvented rhetoric for a modern world in which the Greek polis and the Roman res publica are no longer paradigmatic for political thought. (shrink)

When do organizations decide to ‘adopt’ a given social issue such that they come to acknowledge it in their patterns of action and communication? Traditional answers to this question have focused either on the characteristics of the issue itself, or on the traits of the focal organization. In many cases, however, a firm’s decision to adopt or ignore an issue is not a straightforward function of firm or issue characteristics. Instead, we view issue adoption as a socially constructed process of (...) information exchange between parties that are involved in the emergence and evolution of the issue, mediated by third-party organizations. We refer to this process as the infomediary process and these latter organizations as ‘infomediaries,’ after the information mediation and brokerage roles they play in the social processes linking social issues to organizational impact. We present a concise theoretical model of how infomediaries establish credible linkages between focal organizations and social issues. The thrust of the model is that the infomediation process, rather than the issue or firm characteristics, is what really drives firm-level issue adoption decisions. (shrink)

Henry Thoreau boasted that he was widely travelled in Concord, Massachusetts. He was born there on 12 July 1817, and he died there on 6 May 1862, of tuberculosis, at the age of forty-four years. In 1837 he graduated from Harvard College, and in 1838 he joined Ralph Waldo Emerson, Margaret Fuller, and others in the informal group that became known as the New England Transcendentalists. The author of four books, many essays and poems, and a voluminous journal, he is (...) best known for the book Walden and the essay ‘Civil Disobedience’, and for the circumstances attending these two milestones in American thought and literature. (shrink)

Extreme variation in the meaning of the term “species” throughout the history of biology has often frustrated attempts of historians, philosophers and biologists to communicate with one another about the transition in biological thinking from the static species concept to the modern notion of evolving species. The most important change which has underlain all the other fluctuations in the meaning of the word “species” is the change from it denoting such metaphysical entities as essences, Forms or Natures to denoting classes (...) of individual organisms. Several authors have taken notice of the role of metaphysics in the work of particular biologists. An attempt will be made in this paper to present a systematic investigation of the role which metaphysics has played in the work of representative biologists throughout the history of biology, especially as it relates to their species concepts. (shrink)

Will democracy figure prominently in China's future? If so, what kind of democracy? In this insightful and thought-provoking book, David Hall and Roger Ames explore such questions and, in the course of answering them, look to the ideas of John Dewey and Confucius.

Several important terms in biology have recently been criticized for not being "operational." In this paper the course of operationism in physics, psychology and genetics is sketched to show what effect this particular view on the meaning of scientific terms had on these disciplines. Then the biological species concept and the concept of homology are examined to see in what respects they are or are not "operational." One of the primary conclusions of this investigation is that few terms in science (...) are completely operational or completely nonoperational. Some scientific terms, especially theoretical terms, are a good deal less operational than others; but, far from being regrettable, this situation is essential if theoretical terms are to fulfill their systematizing function and if scientific theories are to be capable of growth. (shrink)

In a recent paper, William K. Goosens objects to the arguments I set out some time ago attacking the logical empiricist analysis of reduction as applied to genetics. In these works I did not argue against the claim that Mendelian genetics was being reduced to molecular biology. Nor did I conclude, as Goosens asserts, that in the case of genetics, “reduction is insignificant”. To the contrary, I repeatedly stated that, “given our pre-analytic intuitions about reduction,” the reduction of Mendelian to (...) molecular genetics “is a case of reduction, a paradigm case”. And in agreement with Kenneth Schaffner I argued that reduction “in some very important, pre-analytic sense has taken place and is taking place in genetics”. The target of my objections to reduction in genetics was not “reduction” in some pre-analytic sense. Nor was it the various explications which have appeared since. Rather it was the notion of theory reduction set out a generation ago by such logical empiricists as Ernest Nagel, The particular version of this analysis which I chose to attack was that presented by Schaffner ; for Schaffner's later views, see his. I chose Schaffner's explication to attack because I thought it was the best of its kind and because it was the only defense of the logical empiricist analysis at the time which used genetics as one of its chief examples. Contrary to Goosens' assumption, in criticizing Schaffner's explication, I did not thereby “endorse” it. (shrink)

Drawing on work of the past decade, this volume brings together articles from the philosophy, history, and sociology of science, and many other branches of the biological sciences. The volume delves into the latest theoretical controversies as well as burning questions of contemporary social importance. The issues considered include the nature of evolutionary theory, biology and ethics, the challenge from religion, and the social implications of biology today (in particular the Human Genome Project).

Individuals with autistic spectrum disorder (ASD) display diverse deficits in social, cognitive and behavioral functioning. To date, there has been mixed findings on the profile of executive function deficits for high-functioning adults (IQ >70) with ASD. A conceptual distinction is commonly made between “cold” and “hot” executive functions. Cold executive functions refer to mechanistic higher-order cognitive operations (e.g., working memory), whereas hot executive functions entail cognitive abilities supported by emotional awareness and social perception (e.g., social cognition). This study aimed to (...) determine the independence of deficits in hot and cold executive functions for high-functioning adults with ASD. Forty-two adults with ASD (64% male, aged 18-66 years) and 40 age and gender matched controls were administered The Awareness of Social Inference Test (TASIT; emotion recognition and social inference), Letter Number Sequencing (working memory) and Hayling Sentence Completion Test (response initiation and suppression). Between-group analyses identified that the ASD group performed significantly worse than matched controls on all measures of cold and hot executive functions (d =.54-1.5). Hierarchical multiple regression analyses revealed that the ASD sample performed more poorly on emotion recognition and social inference tasks than matched controls after controlling for cold executive functions and employment status. The findings also indicated that the ability to recognise emotions and make social inferences was supported by working memory and response initiation and suppression processes. Overall, this study supports the distinction between hot and cold executive function impairments for adults with ASD. Moreover, it advances understanding of higher-order impairments underlying social interaction difficulties for this population which, in turn, may assist with diagnosis and inform intervention programs. (shrink)

Compares classic and contemporary theories of genetics and evolution and explores the role of teleological thought in biology.

Quentin Skinner’s appropriation of speech act theory for intellectual history has been extremely influential. Even as the model continues to be important for historians, however, philosophers now regard the original speech act theory paradigm as dated. Are there more recent initiatives that might reignite theoretical work in this area? This article argues that the inferentialism of Robert Brandom is one of the most interesting contemporary philosophical projects with historical implications. It shows how Brandom’s work emerged out of the broad shift (...) in the philosophy of language from semantics to pragmatics that also informed speech act theory. The article then goes on to unpack the rich implications of Brandom’s inferentialism for the theory and practice of intellectual history. It contends that inferentialism clarifies, legitimizes, and informs intellectual historical practice, and it concludes with a consideration of the challenges faced by inferentialist intellectual history, together with an argument for the broader implications of Brandom’s work. (shrink)

When there have been substantial failures by institutional leadership in their oversight responsibility to protect research integrity, the public should demand that these be recognized and addressed by the institution itself, or the funding bodies. This commentary discusses a case of research failures in developing genomic predictors for cancer risk assessment and treatment at a leading university. In its review of this case, the Office of Research Integrity, an agency within the US Department of Health and Human Services, focused their (...) report entirely on one individual faculty member and made no comment on the institution’s responsibility and its failure to provide adequate oversight and investigation. These actions missed an important opportunity to emphasize the institution’s critical responsibilities in oversight of research integrity and the importance of institutional transparency and accountability. (shrink)

The marketplace of ideas theoy has been utilized as one means to justify,from a societal perspective, contempora y public relations practice. Proponents confend that practitioners serve society in true Miltonian fashion by helping clients inject their views into that marketplace. One must question, however, whether afunctional marketplace of ideas exists relative to the public relations process. Further, by focusing ethical questions on individualistic practitioner behavior relative to that marketplace, practitioners may not be paying sulyicient attention to the demands of distributive (...) and social justice. (shrink)

Criticized as a nostalgic anachronism by those who oppose her version of political theory and lauded as symbol of direct democratic participation by those who favor it, the Athenian polis features prominently in Hannah Arendt's account of politics. This essay traces the origin and development of Arendt's conception of the polis as a space of appearance from the early 1950s onward. It makes particular use of the Denktagebuch, Arendt's intellectual diary, in order to shed new light on the historicity of (...) one of her central concepts. The article contends that both critics and partisans of Arendt's use of the polis have made the same mistake: they have presumed that the polis represents a space of face-to-face immediacy. In fact, Arendt compared the polis to a series of analogues, many of which are not centered on direct exchanges between political actors and spectators. As a result, Arendt's early work on the polis turns out to anticipate many of the concerns of her later work on judgment, and her theory of the polis becomes a theory of topics. (shrink)

Response to wrongdoing is modeled as a decision process in an organizational context. The model is grounded in theory of risk, ambiguity, and informational influences on decision making. Time pressure, inadequate information and coworker influences are addressed. Along the way, a handful of propositions are provided which emphasize influences on the actual choice between response options.

In lieu of an abstract, here is a brief excerpt of the content:The Implicit Soul of Charlie Kaufman's AdaptationDavid L. SmithI don't know what else there is to write about other than being human, or, more specifically, being this human. I have no alternative. Everything is about that, right? Unless it's about flowers.—Charlie Kaufman 1There are some things that cannot be observed directly, even in principle: a single quark, the present moment, ones own eye. What Richard Rodriquez calls the "one (...) subject" of literature—"What it feels like to be alive" 2 —is perhaps another one of those things. A writer struggles to be true to something central about life—to catch it on the fly, to get it right. Some have reified this "something" as "the soul" or "the human spirit." Today, though, we mainly rely on placeholders: "it," for example, as in "do you get it?" or "what's it all about?"—a usage that flirts with the vanishing "it" of "it is raining," implying a source or substance behind phenomena in which we do not really believe but without which we cannot do justice to experience. In any case, the writer's attempt to represent this elusive heart of things is typically frustrated, done in by the slipperiness of words, the cludginess of the conventions of communication, and the waywardness of the imagination. Writing inevitably falls short of its deepest aims.Nevertheless, there is something deviously affirmative in this state of affairs. For if life is a thing that refuses to be observed, then isn't the very failure of literature, if consciously acknowledged, a way of staying true to it? Isn't the writer's disappointment an especially telling feature of "what it feels like to be alive?" Emerson, more clearly than most, understood how this trick is turned: "We grant that human life is [End Page 424] mean; but how did we find out that it was mean? What is the ground of this uneasiness of ours; of this old discontent? What is the universal sense of want and ignorance, but the fine innuendo by which the soul makes its enormous claim?" 3 As noted above, "the soul" is a disposable term here. If you prefer, say simply "the human," "life," or "it." The point, in any case, is that the elusive subject which cannot be stated or represented directly may nevertheless be implied. If the human cannot be caught in a formula, it may be embodied or enacted in the ongoing work of creation.Charlie Kaufman's Adaptation is both an argument for and an example of this implicit realization of the human in art. Many viewers and even reviewers might see it as a poor candidate for humanistic interpretation along these lines. Most, in fact, have seen the film as little more than a clever postmodern puzzle-box, albeit one with great acting, deft direction, and a generous sense of humor. Its theme, after all, is the representation of representation. A book is being rewritten or adapted to become the film we are watching. The subject of that film is its own author's struggle to create it. The film further calls attention to its own artificiality by changing the rules of representation on us midway through. Its tone, style, and basic genre conventions shift when the author/protagonist begins to rethink his original purposes, undermining the credibility of all representational schemes in the process. Adaptation, in short, seems to be what the graduate-educated a decade ago might have felt comfortable calling "an endless play of simulacra," a text absorbed in its own textuality, a snake that eats its own tail. 4All of this is true enough, but it is not the whole story. The point of Adaptation, I will argue, is not simply the pleasure it takes in playing with issues of representation, but its clear sense of the human issues at stake in that play. Adaptation, that is, is not only about the way words tend to float free of the world. Rather, it is also a demonstration of the way a writer's basic goal can survive the wreck of her intentions, or the way that failed attempts to be true to life... (shrink)

Cognitive neuroscientists are turning to an increasingly rich array of neurodynamical systems to explain mental phenomena. In these explanations, cognitive capacities are decomposed into a set of functions, each of which is described mathematically, and then these descriptions are mapped on to corresponding mathematical descriptions of the dynamics of neural systems. In this paper, I outline a novel explanatory schema based on these explanations. I then argue that these explanations present a novel type of dynamicism for the philosophy of mind (...) and neuroscience, componential dynamicism, that focuses on the parts of cognitive systems that fill certain functional roles in producing cognitive phenomena. (shrink)

Little has been published about the drivers, factors and challenges involved in the business practice of creating corporate sustainability performance within a company. This working paper describes research that employed an in-depth, grounded-theory case study approach to explore the issue within two EU-based utility companies. From the analysis of interviews, project meeting observations and a survey with in-house delivery experts, a key preliminary output of this research has been the creation of a Force-Factor Corporate Sustainability Performance Framework that categorises the (...) main driver and inhibitor elements a dynamic, explanatory model. This can serve as a useful platform for further academic and practitioner-based research, as well as describing key levers and obstacles to establishing a progressive performance in corporate sustainability. (shrink)

Proposes an original existential-phenomenological theory of knowledge, philosophical systems, and theory of the world. The theory is developed through a critical analysis of the epistemology and metaphysics of C.I. Lewis, and is built around the idea of interpersonal understanding and poetic language.