This study introduces Moscovici’s (1976, 1985) model of social influence to the accounting research domain, and uses an experimentto assess whether his theory explains how different types of discussion affects consensus in auditors’ ethical reasoning. Moscovici’s theory proposes three modalities of influence to describe how consensus is achieved following discussion: conformity, innovation, and normalization. Conformity describes the situation where individuals in the minority (e.g., auditors that do not accept the dominant view) accede to the majority (e.g., auditors that hold the (...) dominant view) as a result of group discussion. Innovation describes the situation where individuals in the majority accede to the minority. Normalization describes the situation where there is reciprocal influence.We find that conformity occurs when auditors are asked to prescriptively discuss what ideally “should” be the resolution to an ethicaldilemma. Normalization occurs when auditors are asked to deliberatively discuss what realistically would be the resolution to an ethical dilemma. The results of this study suggest that prescriptive discussion of an ethical dilemma encourages auditor groups to strive to find the best response to a moral dilemma if it is represented by the majority view. In contrast, deliberative discussion of an ethical dilemma may encourage the elimination of multiple viewpoints. The results of this study have important implications for understanding the social influence process that affects auditors’ ethical reasoning. (shrink)

This paper compares the moral reasoning of 363 auditors from Canada and the United States. We investigate whether national institutional context is associated with differences in auditors'' moral reasoning by examining three components of auditors'' moral decision process: (1) moral development, which describes cognitive moral capability, (2) prescriptive reasoning of how a realistic accounting dilemma ought to be resolved and, (3) deliberative reasoning of how a realistic accounting dilemma will be resolved. Not surprisingly, it appears that institutional factors are more (...) likely to be associated with auditors'' deliberative reasoning than their prescriptive reasoning in both countries. Additionally, our findings suggest that the national institutional context found in the United States, which has a tougher regulatory and more litigious environment, appears to better encourage auditors to deliberate according to what they perceive is "the ideal" judgment as compared to the Canadian context. We then discuss the implications of these findings for regulators and for ethics research. (shrink)

Prior research shows taxpayers’ perceptions of fairness leads to greater cooperation and compliance with tax authorities. Yet our understanding of tax fairness has been hampered by its general reliance upon models and measures of fairness developed by organizational fairness research, even though fairness is a perception subject to contextual influences. Accordingly, we attempt to gain insight into the influence of contextual factors on fairness through the development of a theoretically based and empirically derived model of tax fairness, grounded in organizational (...) literature, but empirically tested in the tax context. Our analysis shows the extent to which items and dimensions found in the organizational fairness literature reflect taxpayers’ perceptions of tax fairness. Most importantly, our findings contribute to fairness research by identifying the role of relevant comparison groups in affecting perceptions of fairness, and thereby extends our understanding of the role of context in affecting fairness perceptions. Furthermore, by identifying the dimensions and items incorporated in perceptions of tax fairness, our study provides a foundation for tax researchers and policy makers to determine how best to promote voluntary taxpayers’ compliance and in so doing, mitigate tax avoidance and tax evasion. (shrink)

Since taking office, the President of the United States has consistently refused to make his tax returns available for public scrutiny. In so doing, he has broken with presidential tradition and kept people guessing about what his tax returns would show if they were disclosed. Interestingly enough, in the absence of concrete knowledge about the President’s tax circumstances, some taxpayers perceive that he did not pay his fair share and others perceive that he did. This situation presents an opportunity for (...) us to consider how vertical equity perceptions about the President’s fair share of taxes, and identification with the President via voting behavior, are jointly associated with taxpayers’ compliance. Using insights from equity theory as reported in Adams Advances in experimental social psychology, Academic Press, New York, 1965) and social learning theory as reported in Bandura, we anticipate and find that those taxpayers who perceive that the President did not pay his fair share of taxes and who most closely socially identify with him have the lowest tax compliance. We use a survey of 600 American taxpayers to capture their perceptions of vertical equity, voting behavior, and tax compliance intentions. Our results may reflect that taxpayers who identify with the President will tend to model his tax-related actions, or may also indicate that some taxpayers vote for a president whose actions are similar to their own. Insights and implications for ethics and tax researchers and tax policy makers are discussed. (shrink)

Early versions of satellite and radiosonde datasets suggested that the tropical surface had warmed more than the troposphere, while climate models consistently showed tropospheric amplification of surface warming in response to human-caused increases in greenhouse gases. We revisit such comparisons here using new observational estimates of surface and tropospheric temperature changes. We find that there is no longer a serious discrepancy between modeled and observed trends in the tropics. Our results contradict a recent claim that all simulated temperature trends in (...) the tropical troposphere are inconsistent with observations. This claim was based on the use of older radiosonde and satellite datasets and on two methodological errors: the neglect of observational trend uncertainties introduced by interannual climate variability and application of an inappropriate statistical “consistency test”.This emerging reconciliation of models and observations has two primary explanations. First, because of changes in the treatment of buoy and satellite information, new surface temperature datasets yield slightly reduced tropical warming relative to earlier versions. Second, recently developed satellite and radiosonde datasets now show larger warming of the tropical lower troposphere. In the case of a new satellite dataset from remote sensing systems, enhancedRSS warming is due to an improved procedure of adjusting for inter-satellite biases. When the RSS-derived tropospheric temperature trend is compared with four different observed estimates of surface temperature change, the surface warming is invariably amplified in the tropical troposphere, consistent with model results. Even if we use data from a second satellite dataset with smaller tropospheric warming than in remote sensing systems RSS, observed tropical lapse rates are not significantly different from those in all model simulations.Our results contradict a recent claim that all simulated temperature trends in the tropical troposphere and in tropical lapse rates are inconsistent with observations. This claim was based on the use of older radiosonde and satellite datasets and on two methodological errors: the neglect of observational trend uncertainties introduced by interannual climate variability and application of an inappropriate statistical “consistency test”. (shrink)

This essay presents a careful interpretation of Adorno’s classical text The Essay as Form, published in 1958 as the introduction to his Notes on Literature. Since it thickly condenses many of Adorno’s general views, the Essay poses great hermeneutic challenges to readers. The paper, first, elaborates on the essay more broadly as a genre and identifies a spectrum between science and art each individual essay draws from to forge its particular hybridity. Second, the example is discussed as an epistemologically potent (...) trope oscillating between subsumption and singularity. This internal tension renders the example particularly qualified to serve as the conceptual basis on which interpretative themes in the essay can be discovered. Three lines of interpretation are suggested: (a) poetological for the essay/ Essay’s definition, goal, and method; (b) critical/dialectical for its treatment of concepts and in relation to content; and (c) epistemic for the modern separation of art and science. The conclusion comes back to the issue of exemplarity. (shrink)

Results: We analyzed 1,402 surveys and 15 in-depth interviews. Many (32%) CL participants reported greater difficulty refilling medications and a minority (14%) reported greater difficulty accessing HIV care during the pandemic. Most (99%) Opt4Mamas participants reported no difficulty refilling medications or accessing HIV/pregnancy care. Among the CL participants, older women were less likely (aOR = 0.95, 95% CI: 0.92–0.98) and women with more children were more likely (aOR = 1.13, 95% CI: 1.00–1.28) to report difficulty refilling medications. Only 2% of (...) CL participants reported greater difficulty managing FP and most (95%) reported no change in likelihood of using FP or desire to get pregnant. Qualitative analysis revealed three major themes: (1) adverse organizational/economic implications of the pandemic, (2) increased importance of pregnancy prevention during the pandemic, and (3) fear of contracting COVID-19. (shrink)

This book is devoted to the problems of the growth of science. These prob lems, neglected for a long time by the philosophers of science, have become in the 60's and 70's a subject of vivid discussion. There are philosophers who stress only the dependence of science upon various sociological, psycho logical and other factors and deny any internal laws of the development of knowledge, like approaching the truth. The majority rejects such nihilism and searches for the laws of the (...) growth of science. However, they often overlook the role of the Correspondence Principle which connects the suc cessive scientific theories. On the other hand, some authors, while stressing the role of this principle, overlook logical difficulties connected with it, e. g. the problem of the incompatibility of successive theories, of the falsity of some of their assumptions, etc. I believe the Correspondence Principle to be a basic principle of the pro gress of contemporary physics and, probably, of every advanced science. How ever, this principle must be properly interpreted and the above-mentioned logical difficulties must be solved. Their solution requires, as it seems, revealing the idealizational nature of the basic laws of science, in any case of the quantitative laws of advanced sciences. This point has been recently emphasized by some Polish philosophers, especially in Poznan. (shrink)

Martin Buber is considered one of the 20th centuryes greatest thinkers and his contributions to philosophy, theology and education are testimony to this. His thought is founded on the idea that people are capable of two kinds of relations, namely I-Thou and I-It, emphasising the centrality of dialogue in all spheres of human life. For this reason, Buber is considered by many to be the philosopher of dialogue par excellence. After Buberes death the appreciation of his considerable legacy to the (...) various disciplines in which he had worked became rather muted, but was never completely forgotten. There is now a renewed and growing interest in Buberes thought, especially in his philosophy of education. This book brings together aspects of Buberes philosophy and educational practice, and explains their significance for peace dialogue and for conflict resolution, both between individuals and communities. Buber's philosophy of dialogue and views on education are pivotal in demonstrating the personal and social benefits of dialogical education as well as the dangers of non-dialogical education. The book will be valuable reading for academics, researchers and postgraduate students interested in Martin Buber, education, peace dialogue and conflict resolution. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:"Everything is Breath":Critical Plant Studies' Metaphysics of MixtureElisabeth Weber (bio)In her book Braiding Sweetgrass: Indigenous Wisdom, Scientific Knowledge, and the Teachings of Plants, Robin W. Kimmerer contrasts two creation stories that are thoroughly incompatible. One starts with an all-powerful male creator calling the world and its vegetation and animals into existence through words, and forming the first human beings from clay; the other starts with Skywoman tumbling through the (...) air with seeds in her fist from the Tree of Life growing in Skyworld. One ends with the condemnation of woman to give birth in "very severe" pains, with the cursing of the ground ordered to "produce thorns and thistles" as punishment for man who will eat his food only after "painful toil," and the expulsion from the garden; the other ends in gratitude for the collective caring of the animals, with the creation of "a garden for the well-being of all." One includes an original fall from grace whose burden will be passed down from generation to generation; the other acknowledges suffering without a trace of the burden of unearned guilt. One predicts death as a return to the dust from whence mankind was created; the other imagines death as becoming plant and fruit, as becoming gift, a rejoining the spirits of all ancestors, human and others, who surround the living in everything that is. The threat of one is the inexorability of a trajectory "from dust to dust" and the latter's association, with Plato, of something so diffuse that it doesn't merit a concept or idea; the promise of the other is an abiding relationship with all that is, the reciprocity of giving and gratitude, and the gladly assumed responsibility for the "inspirited" land.Kimmerer comments:Same species, same earth, different stories. Like Creation stories everywhere, cosmologies are a source of identity and orientation to the world. They tell us who we are. We are inevitably shaped by them no matter how distant they may be from our consciousness. One story leads to the generous embrace of the living world, the other to banishment. One woman is our ancestral gardener, a cocreator of the good green world that would be the home of her descendants. The other was an exile, just passing through an alien world on a rough road [...].1 [End Page 117]Cosmologies express collective imaginairies that have evolved over hundreds, even thousands of years. The Iroquois story recounted and rendered accessible by Kimmerer is one of countless creation stories that constitute an "important genre in many preliterate traditions" (Zolbrod 5). Kimmerer suggests that even though the Judeo-Christian creation story may have receded into the background of Western collective consciousness, it plays a role in the planet's devastation. What strikes the reader in the story of Skywoman is the centrality of reciprocity, of relation, and, as the woman's name indicates, the significance of the sky. While this might mean, on planet Earth, the atmosphere–the Earth's sky is blue because of the surrounding atmosphere–the implications of the sky's preponderance reach beyond the planetary into the cosmological. The "sky is not what is above. The sky is everywhere: it is the space and the reality of mixture and movement, the definite horizon starting from which everything has to draw itself" (Coccia 218-219) in order to breathe and live.In order to continue to breathe, breathe in the long-term, the long-term, that is, as Barbara Kingsolver put it in one of her poems, "from a tree's / way of thinking" (7), non-human kin's "way of thinking" will need to play a role in humans' self-understanding. Kyle Whyte underlines that it is not enough to respond with urgency to specific ecological crises (fires, flooding, etc.) alone, but, rather, "urgency must be aimed at addressing ecological and relational tipping points together":U.S. settler colonialism, for example, in a short period of time, inflicted displacement, drastic ecological changes, and lost or disrupted relationships with hundreds of species that indigenous peoples depended on through kinship ties for generations. These changes are more extreme than what many nonindigenous persons fear most about moving beyond... (shrink)

ArgumentIn the United States, scientific knowledge is brought before the courts by way of testimony – the testimony of scientific experts. We argue that this expertise is best understoodfirstas related to the quality of the underlying scienceand thenin terms of who delivers it. Bloodstain pattern analysis (BPA), a contemporary forensic science, serves as the vaulting point for our exploration of objectivity as a metric for the quality of a science in judicial contexts. We argue that BPA fails to meet the (...) minimal standard set by Helen Longino’s social-procedural account of objectivity (1990, 2002). In light of some pressing issues for social-procedural accounts, we offer an infrastructural account of objectivity. This account offers what amounts to a friendly amendment to Longino’s account and adds to the ways in which we might analyze social-procedural objectivity. Finally, we address an issue that is pressing in the legal context: given that scientific knowledge is delivered by individuals, not communities, at least in U.S. courts, we (may) need a way to evaluate individual scientific and epistemic agents. We suggest a means for making this evaluation that is derived from our infrastructural account of objectivity. (shrink)

Spanning pivotal years in the historic democratization of South Africa, this analysis provides a trenchant reflection of higher education in transition. Penned by one of South Africa’s foremost philosophers of education, the critique grapples with very real concerns in higher education policymaking and practice, including stakeholder politics, institutional cultures, and curriculum transformation and interrogation of the function of higher education institutions in modern societies. Exposing the tensions between egalitarian principles and the nature of higher knowledge, the essays raise questions to (...) which there are no simple answers. With characteristic rigor, the analysis looks into the assumptions underlying much of the thinking about these questions and concludes that a failure to sharpen thinking around higher education is a failure to recognize the epistemic value of academic practice in a developing democracy. (shrink)

W. D. Hart; XIV*—The Potential Infinite, Proceedings of the Aristotelian Society, Volume 76, Issue 1, 1 June 1976, Pages 247–264, https://doi.org/10.1093/aristo.

We present our personal view on W.J. Blok's contribution to modal logic.

In this paper, we outline a theory of the nature of self-directed agents. What is distinctive about self-directed agents is their ability to anticipate interaction processes and to evaluate their performance, and thus their sensitivity to context. They can improve performance relative to goals, and can, in certain instances, construct new goals. We contrast self-directedness with reactive action processes that are not modifiable by the agent, though they may be modified by supra-agent processes such as populational adaptation or external design.

On Philosophy and Philosophers is a volume of unpublished philosophical papers by Richard Rorty, a central figure in late-twentieth-century intellectual debates and a primary force behind the resurgence of American pragmatism. The first collection of new work to appear since his death in 2007, these previously unseen papers advance novel views on metaphysics, ethics, epistemology, philosophical semantics and the social role of philosophy, critically engaging canonical and contemporary figures from Plato and Kant to Kripke and Brandom. This book's diverse offerings, (...) which include technical essays written for specialists and popular lectures, refine our understanding of Rorty's perspective and demonstrate the ongoing relevance of the iconoclastic American philosopher's ground-breaking thought. An introduction by the editors highlights the papers' original insights and contributions to contemporary debates. (shrink)

This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be (...) preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. (shrink)

First published in 1990. Routledge is an imprint of Taylor & Francis, an informa company.