ABSTRACT Setting specific, challenging goals motivates employees to exert greater effort in their jobs. However, goal-setting may have unintended consequences of also motivating unethical behavior. The present study explores these consequences in the context of other features of goal-setting in organizations, how goals are framed and rewarded, to determine the tradeoff between performance and ethical behavior. Undergraduate students were incentivized to complete math problems using different outcome frames and incentive structures and were also provided an opportunity to cheat. Findings demonstrate (...) that when goals rewarded with piece-rate incentives are framed as a loss, performance increased, though cheating behavior increased as well. (shrink)

Accounting professionals play an important role in the generation and auditing of financial statements and, given their understanding of business processes, may be relied upon in the development of organizations’ ethical infrastructures (i.e., the formal aspects of an organization’s ethical environment that are explicitly under the control of the organization). Thus, understanding and improving the work environments of accounting professionals is crucial to improving organizational ethical culture and reducing fraud. In this study, we extend prior research that documents the prevalence (...) of ethical infrastructure programs by assessing how accounting professionals, a key employee group, perceive their organizations’ ethical infrastructures. In addition, we examine whether perceptions of the effectiveness of the ethical infrastructure and professional autonomy influence accountants’ ethical judgments. Based on the responses of 378 CPAs in the United States, we find the perceived state of the ethical infrastructure across accounting work environments—both public accounting firms and other organization types—is relatively strong. However, of the five ethical infrastructure components we examine (i.e., ethics code, ethics training, ethics-based punishments and incentives, ethics reporting system, and ethics review system), only 35% of respondents indicate that their organizations have more than three of these components. Importantly, we find that perceived ethical infrastructure effectiveness and professional autonomy influence both perceptions of the ethical culture and the ethical judgments of accounting professionals. We also contribute to practice by highlighting opportunities for improvement in ethics training formats, ethics-based incentives, and ethics review systems. (shrink)

During communication, the interpretation of utterances is sensitive to a listener's probabilistic prior beliefs. In this paper, we focus on the influence of prior beliefs on so‐called exhaustivity interpretations, whereby a sentence such as Mary came is understood to mean that only Mary came. Two theoretical origins for exhaustivity effects have been proposed in the previous literature. On the one hand are perspectives that view these inferences as the result of a purely pragmatic process (as in the classical Gricean view, (...) and more recent Bayesian approaches); on the other hand are proposals that treat them as the result of an encapsulated semantic mechanism (Chierchia, Fox & Spector 2012). We gain traction on adjudicating between these two approaches with new theoretical and experimental evidence, focusing on the behavior of different models for exhaustivity effects, all of which fit under the Rational Speech Act modeling framework (RSA, Frank & Goodman, 2012). Some (but not all!) of these models include an encapsulated semantic mechanism. Theoretically, we demonstrate that many RSA models predict not only exhaustivity, but also anti‐exhaustivity, whereby “Mary came” would convey that Mary and someone else came. We evaluate these models against data obtained in a new study which tested the effects of prior beliefs on both production and comprehension, improving on previous empirical work. We find that the models which have the best fit to human behavior include an encapsulated exhaustivity mechanism. We conclude that, on the one hand, in the division of labor between semantics and pragmatics, semantics plays a larger role than is often thought, but, on the other hand, the tradeoff between informativity and cost which characterizes all RSA models does play a central role for genuine pragmatic effects. (shrink)

Consensus around what constitutes researcher conflicts of interest (COIs) and awareness of their influence on our research are two critical steps in ensuring the integrity of our science. In this research, data were collected from individual scholars via 2 surveys 5 years apart and from journals and associations to examine the level of social consensus and moral awareness among scholars, journals, and associations regarding researcher COIs. Although we observed increases in level of social consensus and moral awareness between 2012 and (...) 2017, results still revealed limited agreement about what relationships constitute a COI and limited awareness about the presence of and the ethical issues surrounding COIs. Although all journals and associations we examined supported COI disclosure, most did not provide researchers with detailed COI-related information, guidance, or disclosure tools. Limited social consensus and moral awareness regarding COIs is problematic because it inhibits the recognition, disclosure, and management of COIs and limits ethical decision making. We need to continue and enhance discussions about COIs and aim to create consensus and awareness where we do not have it with the goal of reducing potential scientific misconduct related to COIs. (shrink)

This paper gives an analysis of the adverbial quantifiers exemplified in “I regretted it every time I had dinner with him.” Sentences of this kind display what I call a ‘matching effect’; they are true if every event in the denotation oftime I had dinner with him can be matched with an event regretting that dinner event. They are thus truth-conditionally equivalent to sentences of the form “There are at least as many As as Bs.” The difficulties of giving a (...) compositional interpretation to sentences of this form have been discussed in, e.g., Boolos 1981. I first show that the matching effect is semantic and not pragmatic. I then give an analysis of these sentences in a neo-Davidsonian framework, interpreting the adverbials as quantifiers over events. Syntactically they are analyzed as objects of a null preposition. This allows a simple compositional semantic interpretation in which the null preposition is interpreted exactly as other prepositions are by Davidson (1967), namely as denoting a function from the event argument of the matrix verb to the prepositional object. The matching effect then follows automatically. I extend the analysis to account for other sentences which directly instantiate the schema “For every A there is a B” and its equivalents, and show how the matching effect follows in general from the functional nature of thematic roles and prepositions. (shrink)

From the height of his ninety years of experience, Robert G. Shulman is not just a veteran of World War II, but a world-class biophysicist with a distinguished research career spanning the California Institute of Technology, Bell Labs, and Yale University. A forerunner in the use of nuclear magnetic resonance, Shulman contributed to the study of biochemical processes, founded the Yale Magnetic Resonance Research Center, and shepherded functional Magnetic Resonance Imaging (fMRI) as a dominant tool of cognitive neuroscience. Together with (...) Gregory McCarthy et al., Shulman authored several of the earliest fMRI studies, including the first to explicitly manipulate cognitive processes (McCarthy, Blamire, Rothman, Gruetter, & Shulman, 1993; Shulman, Blamire, Rothman, & McCarthy, 1993). As such, his ideas concerning conscious research piqued our curiosity. We read Brain Imaging: What It Can (and Cannot) Tell Us About Consciousness with anticipation.Shulman comes full circle with his book on brain imaging: although his career spanned meaningful collaborations with behavioural scientists and interactions with researchers from preclinical and clinical fields, he retreats to the comfort of the biophysical sciences. Two prominent, but related, hesitations give us pause regarding his retreat. First, he claims that a behaviourist approach to brain imaging is reasonable and pragmatic for the science of consciousness. Second, he rebuffs subjective and phenomenal forms of evidence. In... (shrink)

It is hardly a novel claim that the work of Ursula K. Le Guin (1929–2018) contains influences from philosophical Daoism, but I argue that this influence has yet to be fully understood. Several scholars criticize Le Guin for misrepresenting Daoist ideas as they appear in ancient Chinese philosophical texts, particularly the Dao De Jing and the Zhuangzi. While I have sympathy for this charge, especially as it relates to Le Guin’s translation of the Dao De Jing, I argue that it (...) fails to understand the extent to which her fiction contains her own philosophical development of Daoist ideas. Looking at some of her most influential works (e.g., The Left Hand of Darkness, The Dispossessed, The Lathe of Heaven, A Wizard of Earthsea, etc.), I suggest that Le Guin’s fiction is better seen as a refocusing of Daoist concepts such as complementary contrasts and non-action (wu wei) in the contexts of modern feminism, modern anarchism, science fiction, and fantasy. Le Guin was not trying to represent ancient Daoism as a scholar. Rather, she was trying to reimagine Daoism as a creative artist and philosopher in her own right. This way of viewing Le Guin’s work does not fully exorcise the specter of the possibility of Orientalist cultural appropriation, but it does make the issue more complex in a way that can deepen further conversations. To what extent can an artist be guilty of misrepresentation if representation was not, strictly speaking, her goal? I end with a brief reflection on what is perhaps the deepest philosophical lesson of Le Guin’s work: everything is more complicated than it first appears. On that note, the present article is an attempt not just to do philosophy about Le Guin, but to do philosophy in a Le Guinian fashion, which requires rethinking the metaphor of combat that guides much academic philosophy today. (shrink)

But that which remains the poets have founded.In contemporary rhetorical theory, the relationship between rhetoric and art tends to be articulated in terms of aesthetics. This increasingly popular discourse on “aesthetic rhetoric,” however, is characterized by a remarkable diversity. The rhetoric of fiction, poetry, and other literary genres, for example, has been explored in these terms (e.g., Booth 1983), as has the rhetoric of film (Haskins 2003), photography (Hariman and Lucaites 2007), and even natural landscapes (Clark 2004). From a different (...) perspective, aesthetics has been distilled to a range of “features” or “elements” that a given text is said to possess. Nathan Crick and Jeremy Engels, for example .. (shrink)

Rothstein (2010) argues that groups may be harmed by research on deidentified data. He concludes that researchers are obligated to minimize group harms and demonstrate respect for a studied group t...

There is relatively little literature on Indian skepticism, with hardly any monograph on the subject comparable to, e.g., Julia Annas’ and Jonathan Barnes’ The Modes of Scepticism: Ancient Texts and Modern Interpretations, R.J. Hankinson’s The Sceptics: The Arguments of the Philosophers, a series of Richard H. Popkin’s monographs on the history of skepticism, or two recent competing volumes as collective efforts: The Oxford Handbook of Skepticism edited by John Greco and The Cambridge Companion to Ancient Scepticism edited by Richard Bett. (...) Therefore what promises to provide a survey of the skeptical tradition of South Asia should potentially be regarded as a milestone work in the... (shrink)

In recent years, the concept of social capital – broadly defined as co-operative networks based on regular, personal contact and trust – has been widely applied within cross-disciplinary human science research, primarily by economists, political scientists and sociologists. In this article, I argue why and how fieldwork anthropologists should fill a gap in the social capital literature by highlighting how social capital is being built in situ. I suggest that the recent inventions of “bridging” and “bonding” social capital, e.g., inclusive (...) and exclusive types of social capital, are fruitful concepts to apply in an anthropological fieldwork setting. Thus, my case study on the relationship between local people and newcomers in the rural Danish marginal municipality of Ravnsborg seeks to reveal processes of bridging/bonding social capital building. Such a case study at the micro level has general policy implications for a cultural clash between two different groups by demonstrating the complexity of a social capital mix where bonding social capital strongly prevails. This ultimately leads to a “social trap” (Rothstein 2005), implying widespread distrust and serious social and economic costs for a whole population. (shrink)

"All life upon the stage"; the Theatrum Mundi. In this volume, a seventeenth century metaphor is revisited and is seen as applying to all art in all times. In the "magic mirror of art" the human being discerns the hidden spheres of human life and commemorates and celebrates its glorious victories and mourns its ignominious defeats. Let us rediscover Art as a witness to the human predicament as well as a celebrant of humanity's most sublime moments. This is the invitation (...) of this collection of studies by A-T. Tymieniecka, Hanna Scolnicov, Muella Erkilic, Matt Landrus, Patricia Trutty-Coohill, Monika Bakke, David Brubaker, Tammy Knipp, Howard Pearce, Ellen J. Burns, G. Backhaus, Ethan J. Leib, Lawrence Kimmel, Ingrid Scheibler, Gottfried Scholz, L.F. Werth, A. Carillo, M. Statkiewicz, K. O'Rourke, B. Meyler, H. Meltzer, Jiuan Heng, W.V. Davies. Art as mirror of life, human life as participating in a stage play, corresponds to the fervent search human being of the causes, reasons, puzzles of our existence which elude us in the concrete life. This XVII c. conception of Theatrum Mundi opens as this volume shows a fascinating field of investigation for our times. (shrink)

Genomic research results and incidental findings with health implications for a research participant are of potential interest not only to the participant, but also to the participant's family. Yet investigators lack guidance on return of results to relatives, including after the participant's death. In this paper, a national working group offers consensus analysis and recommendations, including an ethical framework to guide investigators in managing this challenging issue, before and after the participant's death.

MATERIALISTS claim that in principle mentality could be accounted for entirely by properties of matter. They must, of course, clarify, as far as possible, the precise scope of the concept "properties of matter." According to materialists there exists only one type of "substance" in the universe, namely matter. Sophisticated experimental and theoretical analyses have led contemporary physicists to interpret known material entities as being composed of two classes of elementary particles, namely quarks and leptons and constituents of interaction fields that (...) mediate interactions between some or all of the elementary particles and which comprise photons, gluons, intermediate bosons and gravitons. For instance, protons and neutrons are composed--by hypothesis--of quarks, while electrons are probably the most familiar leptons. Whether any analyzed and postulated elementary particles and constituents of interaction fields are "ultimate" components of matter can never be known. It remains always possible that more basic subcomponents of known components will be discovered. This has happened repeatedly throughout the history of physics. Hence, what physicists understand by the "physical properties" of the basic components of matter must always remain expressed in terms of usually intricate hypothetico-deductive theories which are tentative and fallible. Contemporary relativistic quantum mechanics of elementary particles and of interaction fields provide typical examples of such hypothetico-deductive theories relating to present known basic components of matter. (shrink)

Global properties of canonical derivability predicates in Peano Arithmetic) are studied here by means of a suitable propositional modal logic GL. A whole book [1] has appeared on GL and we refer to it for more information and a bibliography on GL. Here we propose a sequent calculus for GL and, by exhibiting a good proof procedure, prove that such calculus admits the elimination of cuts. Most of standard results on GL are then easy consequences: completeness, decidability, finite model property, (...) interpolation and the fixed point theorem. (shrink)

This essay explores a major ethical variable in personal sales: trust. By analyzing data drawn from life insurance sales, the essay supports the thesis that the role of the agent and the exigencies of personal sales create certain antinomies of trust that compromise the sales process. As a result, trust occupies a problematic and apparently paradoxical position in the sales process. On the one hand, success in personal sales is held to depend upon trust. On the other hand, because the (...) techniques required to form trust in personal sales nullify the conditions under which trust is possible, these instruments of trust formation are self-defeating. (shrink)

The purpose of this study is to determine the relative frequency of course offerings on social issues and business ethics in American business schools. Specifically, a random sample of the curricula of 119 American business schools were analyzed in order to gauge the importance given to coursework on ethics and social issues. The findings indicated that the incidence of such courses was generally low in American business curricula, particularly at the graduate level. These findings are discussed in light of the (...) current concern for more responsible corporate behavior. (shrink)

This commentary examines the role of sustainability in the latest draft of the WHO pandemic accord, highlighting its notable absence from the official list of guiding principles despite being mentioned frequently throughout the text. It argues that sustainability should be explicitly acknowledged as a core principle and given a clear definition tailored to pandemic preparedness, and proposes defining sustainability as ensuring that immediate emergency responses don't compromise future pandemic preparedness and response capabilities. Including sustainability as a guiding principle would serve (...) two key purposes: validating the relevance of ethical principles in the accord's provisions and emphasizing the importance of long-term planning in pandemic preparedness. The commentary notes that while humans naturally discount future consequences, sustainable pandemic planning requires considering impacts beyond the next pandemic. It recommends coupling any reforms, such as intellectual property changes, with alternative innovation incentives to maintain a balanced approach to pandemic preparedness and response. (shrink)

This article focuses mainly on (1) the policy of Delft University of Technology since 1992 as regards the university-wide introduction of a compulsory course on ethics and engineering, and (2) the ideal structure of such a course, including the educational goals of the course.

F. J. J.Buytendijk died on October 21st 1974 at the age of 87. His important contribution to the study of animal behaviour is analyzed here in relation to the historical development of animal psychology and ethology. The detailed study of his scientific production suggests, according to the authors, that some important findings, although largely not paid attention to in present-day literature, are akin to the conceptual and methodological evolution of comparative ethology.

This article delves into the academic discussion on the relationship between populism and liberal democracy, challenging the view that all populist movements, parties, and leaders are inherently illiberal. Drawing from a Laclauian perspective, which frames populism as an integral part of democratic politics that amplifies the voices of marginalized groups, we argue that populism can align with the principles of liberal democracy and/or does not necessarily lead to illiberal democracy or authoritarianism. Through the examination of left-wing populist cases in Argentina (...) [Kirchnerism (2003-2015)] and Greece [SYRIZA (2015-2019)], we aim to demonstrate the inadequacy of approaches that understand populism as an inherently illiberal phenomenon, which often overlook the pluralistic and inclusive aspects of populism. Thus, we provide a response to this query: Is every populist case necessarily illiberal? (shrink)

Relatively congruence regular quasivarieties and quasivarieties of logic have noticeable similarities. The paper provides a unifying framework for them which extends the Blok-Pigozzi theory of elementarily algebraizable (and protoalgebraic) deductive systems. In this extension there are two parameters: a set of terms and a variable. When the former is empty or consists of theorems, the Blok-Pigozzi theory is recovered, and the variable is redundant. On the other hand, a class of membership logics is obtained when the variable is the only (...) element of the set of terms. For these systems the appropriate variant of equivalent algebraic semantics encompasses the relatively congruence regular quasivarieties. (shrink)

Classical temples in ancient Greece show two deterministic illusionistic principles of architecture, which govern their functional design: geometric proportionalism and a set of illusion-strengthening rules in the proportionalism's stochastic margin. Animal morphology, in its mechanistic-deductive revival, applies just one architectural principle, which is not always satisfactory. Whether a Greek Classical situation occurs in the architecture of living structure is to be investigated by extreme testing with deductive methods.Three deductive methods for explanation of living structure in animal morphology are proposed: the (...) parts, the compromise, and the transformation deduction. The methods are based upon the systems concept for an organism, the flow chart for a functionalistic picture, and the network chart for a structuralistic picture, whereas the optimal design serves as the architectural principle for living structure. These methods show clearly the high explanatory power of deductive methods in morphology, but they also make one open end most explicit: neutral issues do exist. (shrink)

We give an alternative proof of the stability of separably closed fields of fixed Éršov invariant to the one given in [W]. We show that in case the Éršov invariant is finite, the theory is in fact equational. We also characterize the independence relation in those theories.

This book attempts, through a series of interpretive discussions, to confront a number of well-known perplexities in their structural form of disjunctive moments, of interpretive contexts of 'this is' and 'this is not.'.