Recent ethical breeches by corporate governorsat the highest levels have called into questionwhether ethical attitudes have changed sincethe Corporate Raider scandals of the mid-1980s. We exploit a unique opportunity to follow-up ona previous investigation of college students inthe mid-1980s to analyze this question. Usinga similar survey instrument, we find thatstudents surveyed in 2001 are significantlyless accepting of the ethically questionablesituations in seven of 15 scenarios and moreaccepting in only one. Seven scenarios showedno significant change. We conclude that,overall, ethical attitudes of (...) students in 2001appear to have become higher over time. To theextent that current students are futurebusiness leaders, we find these results to beencouraging for the long term. (shrink)

Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference - even for a specific "accounting (...) tricks" vignette, which resembles the Enron and WorldCom situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm to individuals and those that were legal. We postulate that accounting practitioners may apply a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an "accounting tricks" vignette, we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area. (shrink)

Recent high-profile corporate scandals are reminiscent of the corporate raider scandals of the 1980s, suggesting that ethical scandals may occur in waves. This article provides a framework for analysis of this question by suggesting that ethical attitudes may be cyclical about long-term secular trends. We provide some empirical evidence from previously published work for the existence of cycles as well as a potential mechanism for their propagation, namely widespread publicity about a particularly salient event, e.g., Enron. Further, we posit that (...) long-run secular trends would be affected through more deliberate, cognitive means, e.g., instruction in business ethics. We also discuss an important research implication, namely that traditional cross-sectional “book-end” studies surveying ethical attitudes at two different points in time may be unable to disentangle short-run cyclical movements from long-term secular trends. (shrink)

We address a previous finding in the business ethics literature in which accounting professionals in higher rank levels, i.e., “manager” or “partner” of auditing firms, appear to have lower moral reasoning ability than their junior counterparts. Prior investigations have relied upon a similar methodology for estimating ethical beliefs, namely testing “moral reasoning ability” using either the Moral Judgment Interview or Defining Issues Test. In the present study, we use a multiple vignettes approach to test for the existence of the inverse (...) rank-ethical beliefs effect. With only 2 of the 30 vignettes resulting in both managers and partners being more accepting of the ethically charged behaviors, the results presented here using this alternative methodology are generally not supportive of the inverse rank-ethical beliefs phenomenon. We also use a multivariate analysis in order to control for demographic characteristics. Our results suggest that the most robust predictor of ethical attitudes among accounting practitioners is age, not rank within a firm. (shrink)

We survey students at two Southern United States universities (one public and one private, religiously affiliated). Using a survey instrument that includes 25 vignettes, we test two important hypotheses: whether ethical attitudes are affected by religiosity (H1) and whether ethical attitudes are affected by courses in ethics, religion or theology (H2). Using a definition of religiosity based on behavior (church attendance), our results indicate that religiosity is a statistically significant predictor of responses in a number of ethical scenarios. In seven (...) of the eight vignettes for which religiosity is significant, the effect is negative, implying that it reduces the acceptability of ethically-charged scenarios. Completion of ethics or religion classes, however, was a significant predictor of ethical attitudes in only two of the 25 vignettes (and in the expected direction). We also find that males and younger respondents appear to be more accepting of the ethically-questionable vignettes. We conclude that factors outside of the educational system may be more influential in shaping responses to ethical vignettes than are ethics and religion courses. (shrink)

Two recent publications highlight the role of bone‐forming cells, the osteoblasts, in controlling the development of neighboring haematopoietic stem cells (HSCs).1,2 Using two distinct transgenic mouse models, one using the conditional deletion of the Bone Morphogenetic Protein Receptor 1A (BMPR1A) gene, the other using over‐expression of an active PTH/PTHrP receptor (PPR) mutant within osteoblasts, the authors show parallel, concordant increases in the generation of trabecular osteoblasts and the number of HSCs. In situ staining showed that rarely cycling HSCs sporadically attach (...) to endosteal osteoblasts, while in vitro assays indicated that ligation of Jag1 on osteoblasts by Notch1 on HSCs promotes HSC proliferation. These two independent works have revived and revitalized the notion that osteoblasts are a major, defining component of the HSC niche within the bone marrow (BM). This minireview discusses these results in the context of other recent studies of mesenchymal cells within the BM microenvironment, presents one potential unified model of the functional anatomy of the BM HSC niche, and highlights new questions raised by these and other studies of osteoblasts and HSCs. BioEssays 26:595–599, 2004. © 2004 Wiley Periodicals, Inc. (shrink)

Stephen Whicher's Freedom and Fate begins with a tribute to Ralph Rusk's monumental biography The Life of Ralph Waldo Emerson, acknowledging its supremacy as a factual telling of Emerson's life that cannot be surpassed. Whicher's book aims to be a complement to the painstakingly researched outer life of Emerson by focusing on the great sage's inner life—not just his intellectual biography but the very nature of his thinking. Whicher stresses the life of "spectator-ship" that the young (...) Emerson, perpetually ill as he turned out to be, was condemned to. His writings, especially his private thoughts recorded in his journals, document the ebb and flow of his spirit, alternatively listless and resolute. (shrink)

A collection of 17 important readings provide those unfamiliar with Cavell's work with an overview of its strategic purpose, its central themes, and its argumentative development. The readings are taken from every one of the major fields in which Cavell has been involved--aesthetics, philosophy of religion, philosophy of Wittgenstein, Austin, Emerson, literary criticism, film theory, and psychoanalysis. Brief editorial introductions to each piece are included. A previously unpublished essay on Wittgenstein serves as an epilogue. Annotation copyright by Book News, (...) Inc., Portland, OR. (shrink)

Here H.G. Callaway offers us a new reading edition of the oft-cited, commonly-studies, and widely-enjoyed Emerson text The Conduct of Life. This edition provides an introduction by Callaway, annotations throughout, a chronology, a bibliography, and index, and modern spellings throughout. And it does its job well.

Peter Abelard (1079–1142 ce) was the most wide‐ranging philosopher of the twelfth century. He quickly established himself as a leading teacher of logic in and near Paris shortly after 1100. After his affair with Heloise, and his subsequent castration, Abelard became a monk, but he returned to teaching in the Paris schools until 1140, when his work was condemned by a Church Council at Sens. His logical writings were based around discussion of the “Old Logic”: Porphyry's Isagoge, aristotle'S Categories and (...) On Interpretation and boethius'S textbook on topical inference. They comprise a freestanding Dialectica (“Logic”; probably c.1116), a set of commentaries (known as the Logica [Ingredientibus], c. 1119) and a later (c. 1125) commentary on the Isagoge (Logica Nostrorum Petititoni Sociorum or Glossulae). In a work Abelard called his Theologia, issued in three main versions (between 1120 and c.1134), he attempted a logical analysis of trinitarian relations and explored the philosophical problems surrounding God's claims to omnipotence and omniscience. The Collationes (“Debates,” also known as “Dialogue between a Christian, a Philosopher and a Jew”; probably c.1130) present a rational investigation into the nature of the highest good, in which the Christian and the Philosopher (who seems to be modeled on a philosopher of pagan antiquity) are remarkably in agreement. The unfinished Scito teipsum (“Know thyself,” also known as the “Ethics”; c.1138) analyses moral action. (shrink)

Alongside Richard Rorty, Hilary Putnam and Jacques Derrida, Stanley Cavell is arguably one of the best-known philosophers in the world. In this state-of-the-art collection, Alice Crary explores the work of this original and interesting figure who has already been the subject of a number of books, conferences and Phd theses. A philosopher whose work encompasses a broad range of interests, such as Wittgenstein, scepticism in philosophy, the philosophy of art and film, Shakespeare, and philosophy of mind and language, Cavell has (...) also written much about Henry Thoreau and Ralph Waldo Emerson. Including contributions from Hilary Putnam, Cora Diamond, Jim Conant and Stephen Mulhall, this book is a must-have for libraries and students alike. (shrink)

How can an agent's desire or will give him reasons for acting? Not long ago, this might have seemed a silly question, since it was widely believed that all reasons for acting are based in the agent's desires. The interesting question, it seemed, was not how what an agent wants could give him reasons, but how anything else could. In recent years, however, this earlier orthodoxy has increasingly appeared wrongheaded as a growing number of philosophers have come to stress the (...) action-guiding role of reasons in deliberation from the agent's point of view. What a deliberating agent has in view is rarely his own will or desires as such, even if taking something as a reason is intimately tied to desire. Someone who wants to escape a burning building does not evaluate her options by considering which is likeliest to realize what she wants or wills. She is focused, rather, on her desire's object: getting out alive. The fact that a successful route would realize something she wants is apt to strike her as beside the point or, at best, as a trivial bonus. (shrink)

In an earlier paper, Stephen Kershnar argued for the following thesis: An instance of trash-talking is permissible if and only if the relevant sports organization’s system of rules permits the expression. One person trash-talks a second if and only if the first intentionally insults the second during competition. The above theory sounds implausible. Surely, the conditions under which a player may insult another do not depend on what the owners arbitrarily decide. Such an approach doesn’t appear to be true (...) in the workplace, bar, or sandlot, so it is hard to see why it should be true in sport. With this general skepticism in mind, this paper evaluates Nicholas Dixon’s objections. Dixon rejects Kershnar’s argument because trash-talking conflicts with the internal value of a sport, violates a right, and degrades the person toward whom the trash-talking is directed. (shrink)

This article proposes 3 principles and 3 imperatives as the philosophical foundations of a global journalism ethics. The central claim is that the globalization of news media requires a radical rethinking of the principles and standards of journalism ethics, through the adoption of a cosmopolitan attitude. The article explains how and why ethicists should construct a global journalism ethics, using a contractualist approach. It then formulates 3 "claims" or principles: the claims of credibility, justifiable consequence, and humanity. The claim of (...) humanity is developed further by the formulation of 3 imperatives: to act as a global agent, to serve world citizens, and to enhance nonparochial understandings. The article concludes by considering some implications of a cosmopolitan attitude for the practice of journalism. (shrink)

A virtual community is generally described as a group of people with shared interests, ideas, and goals in a particular digital group or virtual platform. Virtual communities have become ubiquitous in recent times, and almost everyone belongs to one or multiple virtual communities. The onset of the COVID-19 pandemic, with its associated national lockdowns, has made virtual communities more essential and a necessary part of our daily lives, whether for work and business, educational purposes or keeping in touch with friends (...) and family. Given these facts, how do we ensure that virtual communities become a true community qua community? We address this question by proposing and arguing for a ‘virtual communitarianism’—an online community that integrates essential features of traditional African communitarianism in its outlook and practice. The paper’s position is that virtual communitarianism can make for a strong ethical virtual community where members can demonstrate a strong sense of group solidarity, care and compassion towards each other. The inclusion of these virtues can bring members who often are farapart and help create a stronger community bond. This will ensure that the evolution of virtual communities does not happen without the integration of progressive African communitarian values. (shrink)

We investigate the reverse-mathematical status of several theorems to the effect that the natural number system is second-order categorical. One of our results is as follows. Define a system to be a triple A,i,f such that A is a set and i∈A and f:A→A. A subset X⊆A is said to be inductive if i∈X and ∀a ∈X). The system A,i,f is said to be inductive if the only inductive subset of A is A itself. Define a Peano system to be (...) an inductive system such that f is one-to-one and i∉the range of f. The standard example of a Peano system is N,0,S where N={0,1,2,…,n,…}=the set of natural numbers and S:N→N is given by S=n+1 for all n∈N. Consider the statement that all Peano systems are isomorphic to N,0,S. We prove that this statement is logically equivalent to WKL0 over RCA0⁎ source. From this and similar equivalences we draw some foundational/philosophical consequences. (shrink)

" In 'Vagueness and Alternative Logic' (Realism and Reason, Cambridge 1983, pp. 271-86, especially 285-6), Hilary Putnam puts forward a suggestion for a formal treatment of the logic of vagueness. … Putnam admits that, at the time of writing, he had not thought this idea through. What will already be apparent to the alert reader is that, in order to disclose serious difficulties for the proposal, Putnam would not have had to think far.".

This article critiques the idea that, by establishing a general framework within which research must be conducted, philosophical argument can ‘take the lead’ in relation to research. It develops Holmwood’s work in this area by examining the ontological arguments put forward by critical realists, which attempt to establish the fundamental characteristics of the social realm prior to the production of empirically successful research in that realm. The article draws on a contrast with ontological argument in the natural sciences to demonstrate (...) the illegitimacy of this manoeuvre, showing that ontological claims can be given some justification, but only when they are derived from research that is widely held to be empirically successful. Realist ontological claims in the social sciences do not have this basis, and it is argued that Bhaskar’s alternative mode of justification for these claims is unconvincing. Archer’s view is also criticized that critical realist arguments should be given a strong regulatory role in relation to research, illustrating the problems with this by critiquing Cruickshank’s ontologically driven analysis of unemployment and the underclass. The article concludes that social scientific research should be conducted without philosophical legislation. (shrink)

Hastings Center Report, Volume 52, Issue S1, Page S83-S88, March‐April 2022.

It is hard to argue with the proposition that value for money should guide health spending. However, even after decades of development, economic evaluation is still a work in progress. As applied, it deals poorly with issues of social justice, ageing and end of life issues; cases involving small numbers—such as decisions about orphan drugs—are also contested. Unfortunately, differences in incremental cost-effectiveness ratios are presented with a degree of precision which contributes to an ‘illusion of validity’.1 Nobel Laureate Amartya Sen (...) has suggested that ‘when all the requirements of ubiquitous market-centred evaluation have been incorporated into the procedures of cost–benefit analysis, it is not so much a discipline as a daydream’.2 As with any approach to public decision making, the use of economic evaluation rests on an implicit social licence, including that the decision making is fair and reasonable. Many countries have developed special policies for rare, ‘ultrarare’ or ‘orphan’ diseases to moderate the effect of a ubiquitous application of economic evaluation. The threshold for defining ‘small’ or rare is a matter of judgement and ranges between 2 and 80 per 100 000 population.3 Magalhaes challenges the ethical basis of special programmes for low incidence conditions and argues against such provisions. In this commentary, I will argue the contrary: that there are good reasons …. (shrink)

Critics of survival research often claim that the survival hypothesis is conceptually problematic at best, and literally incoherent at worst. The guiding intuition behind their skepticism is that there’s an essential link between the concept of a person (or personality or experience) and physical embodiment. Thus (they argue), since by hypothesis postmortem individuals such as ostensible mediumistic communicators have no physical body, there’s something wrong with the very idea of a postmortem person, personality or experience. However, critics can’t simply beg (...) the question and assert that physical embodiment is essential to personhood, personality, or experience, because the evidence suggesting survival is a prima facie challenge to the contrary. On the other hand, defenders of ostensible mediumistic communication need to explain how postmortem awareness and knowledge of the current physical world can occur without a physical body that experiences the world and represents it accurately enough to ground veridical postmortem reports. This paper will fi rst consider why survivalists face potentially serious problems in trying to make sense of apparent postmortem perception. Then it will consider a plausible—and arguably the only—way to deal with the issues. However, that solution turns out to be a double-edged sword. Ironically, the best way to deal with the problem of perspectival postmortem awareness may render the survival hypothesis gratuitous. (shrink)

This chapter provide an introductory portrait of global media ethics as an evolving discipline in broad strokes—its motivating questions, its distinct concerns and methods, how the discipline is related to other forms of ethics, and why we need a global media ethics. Since our global world is linked by many forms of media, the chapter argues that we need an accompanying global media ethics that challenges the use of media to promote racism, xenophobia, extreme nationalism, and the denial of human (...) rights. The chapter explores the types of research and writing that comprise global media ethics and concludes with an outline of how a global media ethics can be realized in practice. (shrink)

With this book we see a philosopher well steeped in the Western tradition thinking through ancient Eastern disciplines, meditating on what it means to learn to breathe, and urging us all at the dawn of a new century to rediscover indigenous Asian cultures. Yogic tradition, according to Irigaray, can provide an invaluable means for restoring the vital link between the present and eternity -- and for re-envisioning the patriarchal traditions of the West. Western, logocentric rationality tends to abstract the teachings (...) of yoga from its everyday practice -- most importantly, from the cultivation of breath. Lacking actual, personal experience with yoga or other Eastern spiritual practices, the Western philosophers who have tried to address Hindu and Buddhist teachings -- particularly Schopenhauer -- have frequently gone astray. Not so, Luce Irigaray. Incorporating her personal experience with yoga into her provocative philosophical thinking on sexual difference, Irigaray proposes a new way of understanding individuation and community in the contemporary world. She looks toward the indigenous, pre-Aryan cultures of India -- which, she argues, have maintained an essentially creative ethic of sexual difference predicated on a respect for life, nature, and the feminine. Irigaray's focus on breath in this book is a natural outgrowth of the attention that she has given in previous books to the elements -- air, water, and fire. By returning to fundamental human experiences -- breathing and the fact of sexual difference -- she finds a way out of the endless sociologizing abstractions of much contemporary thought to rethink questions of race, ethnicity, and globalization. (shrink)

A common approach to explaining the perception of form is through the use of static features. The weakness of this approach points naturally to dynamic definitions of form. Considering dynamical form, however, leads inevitably to the need to explain how events are perceived as time-extended—a problem with primacy over that even of qualia. Optic flow models, energy models, models reliant on a rigidity constraint are examined. The reliance of these models on the instantaneous specification of form at an instant, t, (...) or across a series of such instants forces the consideration of the primary memory supporting both the perception of time-extended events and the time-extension of consciousness. This cannot be reduced to an integration over space and time. The difficulty of defining the basis for this memory is highlighted in considerations of dynamic form in relation to scales of time. Ultimately, the possibility is raised that psychology must follow physics in a more profound approach to time and motion. (shrink)