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)

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

Biological species have been treated traditionally as spatiotemporally unrestricted classes. If they are to perform the function which they do in the evolutionary process, they must be spatiotemporally localized individuals, historical entities. Reinterpreting biological species as historical entities solves several important anomalies in biology, in philosophy of biology, and within philosophy itself. It also has important implications for any attempt to present an "evolutionary" analysis of science and for sciences such as anthropology which are devoted to the study of single (...) species. (shrink)

At a time when politics and virtue seem less compatible than oil and water, _Democracy and Moral Development_ shows how to bring the two together. Philosopher David Norton applies classical concepts of virtue to the premises of modern democracy. The centerpiece of the book is a model of organizational management applicable to the state, business, the professions, and voluntary communities.

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)

The contours of the portrait of David contained in the Old Testament narratives can be recognized more clearly if they are seen in relation to a portrait composed in a medium other than words.

One way to understand science is as a selection process. David Hull, one of the dominant figures in contemporary philosophy of science, sets out in this 2001 volume a general analysis of this selection process that applies equally to biological evolution, the reaction of the immune system to antigens, operant learning, and social and conceptual change in science. Hull aims to distinguish between those characteristics that are contingent features of selection and those that are essential. Science and Selection brings (...) together many of David Hull's most important essays on selection in one accessible volume. (shrink)

An introduction to ethical reasoning -- Comparative religious perspectives on war -- Just and unjust war in Shakespeare's Henry V -- Anticipating and preventing atrocities in war -- The CIA's original "social contract" -- The KGB: CIA's traditional adversary -- Espionage -- Covert action -- Interrogation -- Concluding reflections.

“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.

Philosophers have distinguished a metaphysical category which they term "historical entities" or "continuants". Such particulars are spatiotemporally localized and develop continuously through time while retaining internal cohesiveness. Species, social groups and conceptual systems can be profitably treated as historical entities. No damage is done to preanalytic intuitions in treating social groups as historical entities; both biological species and conceptual systems can be construed as historical entities only by modifying the ordinary way of viewing both. However, if species and conceptual systems (...) are to "evolve", then they must be treated as historical entities. The type specimen method, which is used by systematists to individuate and name biological taxa, is set out and then extended to apply to scientific communities as social groups and conceptual systems. (shrink)

This book is a discussion of the nature and import of Richard Rorty's philosophy, particularly as it relates to his reevaluation of American pragmatism.

With increasing awareness of environmental issues, there has been rising demand for environmental-friendly business practices. Prior research has shown that the implementation of environmental management practices is influenced by existing and potential stakeholder groups in the form of external pressures from legislators, environmental groups, financial institutions and suppliers, as well as internally by employees and owner/manager attitudes and knowledge. However, it has been reported that despite business owner/managers having strong “green” attitudes, the level of implementation of environmental-friendly practices is low. (...) In order to explore the connection between pressures for improved practices and the management actions taken, this article examines how influence from various stakeholders is related to awareness of environmental issues, and how this awareness relates to actions taken within the businesses to reduce the environmental impact of their operations. The results indicate that legislation does result in general environmental awareness, and that organizations are then willing to␣change their business processes and environmental strategies. However, despite their actions they have little awareness of the benefits that might arise from cost reductions from their environmental-friendly practices. Those influenced by their suppliers act to reduce waste, but do not put into place formal environmental management systems, or use environmental messages to market their goods or services. Nevertheless, it can be argued that they have a real commitment to environmental issues, as evidenced by a willingness to voluntarily contribute to environmental organizations. (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)

A belief common among philosophers and biologists alike is that Mendelian genetics has been or is in the process of being reduced to molecular genetics, in the sense of formal theory reduction current in the literature. The purpose of this paper is to show that there are numerous empirical and conceptual difficulties which stand in the way of establishing a systematic inferential relation between Mendelian and molecular genetics. These difficulties, however, have little to do with the traditional objections which have (...) been raised to reduction. (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.

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)

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)

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.

We examined the efficacy of including a research intermediary (RI) during the consent process in reducing participants' perceptions of coercion to enroll in a research study. Eighty-four drug court clients being recruited into an ongoing study were randomized to receive a standard informed consent process alone (standard condition) or with an RI (intermediary condition). Before obtaining consent, RIs met with clients individually to discuss remaining concerns. Findings provided preliminary evidence that RIs reduced client perceptions that their participation might influence how (...) clinical and judicial staff view them. This suggests that using RIs may improve participant autonomy in clinical studies. (shrink)

The central objective of Dewey’s Democracy and Education is to explain ‘what is needed to live a meaningful life and how can education contribute?’ While most acquainted with Dewey’s educational philosophy know that ‘experience’ plays a central role, the role of ‘situations’ may be less familiar or understood. This essay explains why ‘situation’ is inseparable from ‘experience’ and deeply important to Democracy and Education’s educational methods and rationales. First, a prefatory section explores how experience is invoked and involved in pedagogical (...) practice, especially experience insofar as it is (a) experimental, (b) direct, and (c) social-moral in character. The second and main section on situations follows. After a brief introduction to Dewey’s special philosophical use of ‘situation’, I examine how situations are implicated in (a) student interest and motivation; (b) ‘aims’ and ‘criteria’ in problem-solving; and (c) moral education (habits, values, and judgements). What should become abundantly clear from these examinations is that there could be no such thing as meaningful education, as Dewey understood it, without educators’ conscious, intentional, and imaginative deployment of experience and situations. (shrink)

"Legend is overdue for replacement, and an adequate replacement must attend to the process of science as carefully as Hull has done. I share his vision of a serious account of the social and intellectual dynamics of science that will avoid both the rosy blur of Legend and the facile charms of relativism.... Because of [Hull's] deep concern with the ways in which research is actually done, Science as a Process begins an important project in the study of science. It (...) is one of a distinguished series of books, which Hull himself edits."—Philip Kitcher, Nature "In Science as a Process, [David Hull] argues that the tension between cooperation and competition is exactly what makes science so successful.... Hull takes an unusual approach to his subject. He applies the rules of evolution in nature to the evolution of science, arguing that the same kinds of forces responsible for shaping the rise and demise of species also act on the development of scientific ideas."—Natalie Angier, New York Times Book Review "By far the most professional and thorough case in favour of an evolutionary philosophy of science ever to have been made. It contains excellent short histories of evolutionary biology and of systematics (the science of classifying living things); an important and original account of modern systematic controversy; a counter-attack against the philosophical critics of evolutionary philosophy; social-psychological evidence, collected by Hull himself, to show that science does have the character demanded by his philosophy; and a philosophical analysis of evolution which is general enough to apply to both biological and historical change."—Mark Ridley, Times Literary Supplement "Hull is primarily interested in how social interactions within the scientific community can help or hinder the process by which new theories and techniques get accepted.... The claim that science is a process for selecting out the best new ideas is not a new one, but Hull tells us exactly how scientists go about it, and he is prepared to accept that at least to some extent, the social activities of the scientists promoting a new idea can affect its chances of being accepted."—Peter J. Bowler, Archives of Natural History "I have been doing philosophy of science now for twenty-five years, and whilst I would never have claimed that I knew everything, I felt that I had a really good handle on the nature of science, Again and again, Hull was able to show me just how incomplete my understanding was.... Moreover, [Science as a Process] is one of the most compulsively readable books that I have ever encountered."—Michael Ruse, Biology and Philosophy. (shrink)

Authors frequently refer to gene-based selection in biological evolution, the reaction of the immune system to antigens, and operant learning as exemplifying selection processes in the same sense of this term. However, as obvious as this claim may seem on the surface, setting out an account of “selection” that is general enough to incorporate all three of these processes without becoming so general as to be vacuous is far from easy. In this target article, we set out such a general (...) account of selection to see how well it accommodates these very different sorts of selection. The three fundamental elements of this account are replication, variation, and environmental interaction. For selection to occur, these three processes must be related in a very specific way. In particular, replication must alternate with environmental interaction so that any changes that occur in replication are passed on differentially because of environmental interaction. One of the main differences among the three sorts of selection that we investigate concerns the role of organisms. In traditional biological evolution, organisms play a central role with respect to environmental interaction. Although environmental interaction can occur at other levels of the organizational hierarchy, organisms are the primary focus of environmental interaction. In the functioning of the immune system, organisms function as containers. The interactions that result in selection of antibodies during a lifetime are between entities (antibodies and antigens) contained within the organism. Resulting changes in the immune system of one organism are not passed on to later organisms. Nor are changes in operant behavior resulting from behavioral selection passed on to later organisms. But operant behavior is not contained in the organism because most of the interactions that lead to differential replication include parts of the world outside the organism. Changes in the organism's nervous system are the effects of those interactions. The role of genes also varies in these three systems. Biological evolution is gene-based (i.e., genes are the primary replicators). Genes play very different roles in operant behavior and the immune system. However, in all three systems, iteration is central. All three selection processes are also incredibly wasteful and inefficient. They can generate complexity and novelty primarily because they are so wasteful and inefficient. Key Words: evolution; immunology; interaction; operant behavior; operant learning; replication; selection; variation. (shrink)

For a long time, several natural phenomena have been considered unproblematically selection processes in the same sense of “selection.” In our target article we dealt with three of these phenomena: gene-based selection in biological evolution, the reaction of the immune system to antigens, and operant learning. We characterize selection in terms of three processes (variation, replication, and environmental interaction) resulting in the evolution of lineages via differential replication. Our commentators were largely supportive with respect to variation and environmental interaction but (...) critical with respect to replication, in particular its appeal to information. With some reservations, our commentators think that our general analysis of selection may fit gene-based selection in biological evolution and the reaction of the immune system but not operant learning. If nothing else, this article shows that the notion of selection is not as straightforward as it may seem. (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).

Current debates over multiculturalism often pit those who believe that every perspective should be represented against those who hold fast to the notion of a universal "common ground." In this timely and original work, David L. Norton persuasively argues for the power of a "transcendental imagination," that is, an imagination that can go beyond itself to gain another's perspective without necessarily assimilating that perspective. Imagination, Understanding, and the Virtue of Liberality will be an important work for all intellectuals and (...) very useful in courses that address multiculturalism. (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.