This study used a national sample of professionals and a questionnaire containing equitable relief vignettes to explore whether the new equitable relief subset of the revised innocent spouse rules is helpful to the IRS when making relief decisions. The study also addressed the ethical and gender issues associated with equitable relief innocent spouse cases. The results suggested that several equitable relief factors are useful as discriminators in the relief decision. The results also demonstrated that the recognition of an ethical issue (...) and perceptions of moral intensity affected the decision to grant relief in innocent spouse situations. Finally, women subjects were more ethical and more sympathetic toward the victim in an innocent spouse situation than were their male counterparts. These findings have numerous personal and societal implications for businesses, IRS agents, CPAs, and attorneys, as well as other nations wishing to reform their tax structures while assessing the tradeoff between equity and tax revenue generation. (shrink)

Management plays an important role in reinforcing ethics in organizations. To support this aim, managers must use incentive and goal programs in ethical ways. This study examines experimentally the potential ethical costs associated with incentive-driven and goal-induced employee behavior from a managerial perspective. In a quasi-experimental setting, 243 MBA students with significant professional work experience evaluated a hypothetical employee’s ethical behavior under incentive pay systems modeled on a business case. In the role of the employee’s manager, participants evaluated the ethicality (...) of the employee’s incentive-driven and goal-induced ethical/unethical behavior and the outcomes of behavior, with consequences that were either favorable or unfavorable to the organization. The results indicated that participants discounted the ethical considerations of incentive-driven and goal-induced behavior when consequences were favorable to the organization. Participants’ morals and outcome orientations were also significantly related to their ethical judgments and intentions to intervene. The implications of these findings for research and practice are discussed. (shrink)

Companies offer ethics codes and training to increase employees’ ethical conduct. These programs can also enhance individual work attitudes because ethical organizations are typically valued. Socially responsible companies are likely viewed as ethical organizations and should therefore prompt similar employee job responses. Using survey information collected from 313 business professionals, this exploratory study proposed that perceived corporate social responsibility would mediate the positive relationships between ethics codes/training and job satisfaction. Results indicated that corporate social responsibility fully or partially mediated the (...) positive associations between four ethics program variables and individual job satisfaction, suggesting that companies might better manage employees’ ethical perceptions and work attitudes with multiple policies, an approach endorsed in the ethics literature. (shrink)

Companies offer ethics codes and training to increase employees' ethical conduct. These programs can also enhance individual work attitudes because ethical organizations are typically valued. Socially responsible companies are likely viewed as ethical organizations and should therefore prompt similar employee job responses. Using survey information collected from 313 business professionals, this exploratory study proposed that perceived corporate social responsibility would mediate the positive relationships between ethics codes/training and job satisfaction. Results indicated that corporate social responsibility fully or partially mediated the (...) positive associations between four ethics program variables and individual job satisfaction, suggesting that companies might better manage employees' ethical perceptions and work attitudes with multiple policies, an approach endorsed in the ethics literature. (shrink)

Ethics training is commonly cited as a primary method for increasing employees ethical decision making and conduct. However, little is known about how the presence of ethics training can enhance other components of an organization's ethical environment such as employees perception of company ethical values. Using a national sample of 313 business professionals employed in the United States, the relationship between ethics training and perceived organizational ethics was explored. The results of the analysis provide significant statistical support for the notion (...) that businesspersons employed in organizations that have formalized ethics training programs have more positive perceptions of their companies ethical context than do individuals employed in organizations that do not. The analysis also indicated that job satisfaction was related to employees attitudes about their ethical context. The managerial implications of the results are outlined, along with the limitations of the study and recommendations for future research. (shrink)

Ethics training is commonly cited as a primary method for increasing employees' ethical decision making and conduct. However, little is known about how the presence of ethics training can enhance other components of an organization's ethical environment such as employees' perception of company ethical values. Using a national sample of 313 business professionals employed in the United States, the relationship between ethics training and perceived organizational ethics was explored. The results of the analysis provide significant statistical support for the notion (...) that businesspersons employed in organizations that have formalized ethics training programs have more positive perceptions of their companies' ethical context than do individuals employed in organizations that do not. The analysis also indicated that job satisfaction was related to employees' attitudes about their ethical context. The managerial implications of the results are outlined, along with the limitations of the study and recommendations for future research. (shrink)

This study assesses the relationships among unethical corporate values, bullying experiences, psychopathy, and selling professionals’ ethical evaluations of bullying. Information was collected from national/regional samples of selling professionals. Results indicated that unethical values, bullying, and psychopathy were positively interrelated. Psychopathy and unethical values were negatively associated with moral intensity, while moral intensity was positively related to ethical issue importance. Psychopathy and unethical values were negatively related to issue importance, and issue importance and moral intensity were positively related to ethical judgment. (...) Finally, ethical judgment and moral intensity were positively linked to ethical intention; psychopathy was negatively associated with ethical intention. (shrink)

This study explored several proposed relationships among professional ethical standards, corporate social responsibility, and the perceived role of ethics and social responsibility. Data were collected from 313 business managers registered with a large professional research association with a mailed self-report questionnaire. Mediated regression analysis indicated that perceptions of corporate social responsibility partially mediated the positive relationship between perceived professional ethical standards and the believed importance of ethics and social responsibility. Perceptions of corporate social responsibility also fully mediated the negative relationship (...) between perceived professional ethical standards and the subordination of ethics and social responsibility. The results suggested that professions should develop ethical standards to encourage social responsibility, since these actions are associated with enhanced employee ethical attitudes. (shrink)

Companies often develop codes prescribing an ethical organizational environment. However, the ability of ethics codes to increase individuals' tolerance of diversity is not fully considered in the ethics literature. This relationship was explored using a sample of 143 business and legal professionals. After accounting for the impact of several covariates, results indicated that professionals employed in organizations that had an ethics code were more tolerant of societal diversity than were professionals working in organizations that did not have an ethics code. (...) The findings also showed that a traditional orientation toward gender roles was also related to the acceptance of diversity. These findings imply that companies to some degree define societal norms, possibly through training programs that make employees aware of their differences. (shrink)

Utilizing a national sample of 106 attorneys and hierarchical regression analysis, this study identified several individual tendencies that could adversely affect women attorneys' career experiences. The findings indicated that self-esteem was negatively associated with a traditional gender outlook, and that Machiavellianism was positively associated with conservative beliefs about gender. Tolerance for diversity was negatively related to a traditional gender outlook, while work-based social agency was positively related to the preference for established gender roles. The results imply that confidence brings about (...) greater acceptance of women's organizational roles, and that self-serving tendencies lower individuals' tolerance of women's employment. Diversity tolerance appears to prompt a nontraditional gender outlook, while social agency seems to prompt a traditional gender outlook. The organizational implications of the results are discussed along with the research limitations and recommendations for future inquiry. (shrink)

While numerous studies have examined the impact that powerful CEOs have on their compensation and overall firm decisions, relatively little is known about how powerful CFOs influence their compensation and important firm financial reporting and operational outcomes. This is somewhat surprising given the critical role CFOs play in the financial reporting process of a firm. Using managerial power theory and the theory of power and self-focus :635–658, 2013), we predict that powerful CFOs employ a two-part strategy to camouflage excessive incentive (...) compensation above what efficient contracting would dictate. First, powerful CFOs use their power and influence to negotiate shorter incentive pay duration to maximize the present value of their performance—based compensation. Second, when their incentive equity compensation vests, we suggest that CFOs manage earnings to further enhance their personal income. Consistent with our theoretical expectations, we find higher levels of income-increasing accrual-based earnings management and real transactions management, a potentially unethical practice, in firms with powerful CFOs who have short pay durations. We discuss the implications of our analysis in the context of mitigating CFO power and managing the ethical environment “tone at the top.”. (shrink)

This study assessed the relationship between ethical reasoning and the decision to grant equitable relief using an innocent spouse vignette where a wife had partial knowledge of her husband''s tax fraud. A path model derived from various ethics theories was tested using a sample of 357 accounting, legal, and human resource professionals, and after careful examination of the measurement and structural relationships in the path model, the results provided partial support for the study''s hypotheses. Moral intensity was marginally associated with (...) an increased recognition of an ethical issue and positively related ethical judgments made in an innocent spouse situation, and moral intensity was also negatively related to the decision to grant relief. The ethical judgment variable was positively related to the decision to grant relief, while ethical issue awareness was marginally associated with the decision to deny relief. The implications of these findings are discussed, along with the limitations of the study and suggestions for future research. (shrink)

Archival research reports that managers often use the FIN 48 uncertain tax liability accrual to manage earnings. To assess solutions to this problem, we deconstruct the ethical and psychological reasoning that leads to FIN 48 opportunistic behavior. Hence, we employ a survey of seasoned accounting managers to assess the influences of cynicism, two measures of moral disengagement, and pressure from a CFO on the propensity to engage in FIN 48 earnings management. Specifically, we manipulate the influence of the study scenario (...) supervisory CFO as either a latent bully or a transformational leader. While the CFO bully main effect condition enhances FIN 48 earnings management, the CFO transformational leader condition interacts with less cynical accounting managers to reduce FIN 48 earnings management. We also find that both dispositional trait and situational state moral disengagement factors independently mediate the relationship between the cynicism model antecedent and FIN 48 earnings management. Collectively, study findings provide implications for both theory and practice. (shrink)

A corporate culture strengthened by ethical values and other positive business practices likely yields more favorable employee work responses. Thus, the purpose of this study was to assess the degree to which perceived corporate ethical values work in concert with group creativity to influence both job satisfaction and turnover intention. Using a self-report questionnaire, information was collected from 781 healthcare and administrative employees working at a multi-campus education-based healthcare organization. Additional survey data was collected from a comparative convenience sample of (...) 127 sales and marketing employees working for a variety of firms operating in the south-central United States. The results indicated that group creativity and corporate ethical values were positively related, and that both variables were associated with increased job satisfaction. Conversely, corporate ethical values and job satisfaction were associated with decreased turnover intention. Sales managers should create work cultures that precipitate increased ethical values and group creativity, and suggestions about how they may institutionalize these factors are provided. (shrink)

This study explores the ability of career satisfaction to mediate the relationship between corporate ethical values and altruism. Using a sample of individuals employed in a four-campus, regional health science center, it was determined that individual career satisfaction fully mediated the positive relationship between perceptions of corporate ethical values and self-reported altruism. The findings imply that companies dedicating attention to positive corporate ethical values can enhance employee attitudes and altruistic behaviors, especially when individuals experience a high degree of career satisfaction.

Recent data breaches underscore the importance of organizational cybersecurity. However, the high costs of such security can force chief financial officers (CFOs) to make difficult financial and ethical trade-offs that have both business and societal implications. We employ a 2 × 2 randomized experiment that varies both an observed scenario CFO’s investment decision (invest/not invest in security) and organizational outcomes (positive/negative) to investigate these trade-offs. Participant managers assess the observed CFO’s investment behavior and indicate their own intentions to invest. Results (...) indicate that when the observed scenario CFO invests in security, managers primarily follow their peers when making investment decisions. However, when the observed CFO does not invest in security, managers make their own decisions by engaging in more in-depth reasoning that includes assessment of the seriousness of consequences, as well as the ethical and societal considerations. Moderated mediation findings further deconstruct and corroborate these relationships. (shrink)

Workplace incivility is a current challenge in organizations, including smaller firms, as is the development of programs that enhance employees’ treatment of coworkers and ethical decision making. Ethics programs in particular might attenuate tendencies toward interpersonal misconduct, which can harm ethical reasoning. Consequently, this study evaluated the relationships among the presence of ethics codes and employees’ locus of control, social aversion/malevolence, and ethical judgments of incivility using information secured from a sample of businesspersons employed in smaller organizations. Results indicated that (...) ethics code presence was associated with a more internal locus of control and stronger ethical judgment of workplace incivility. Social aversion/malevolence was negatively related to ethical judgment, and internal locus of control was positively related to ethical judgment. Smaller firms should develop ethics codes to manage individuals’ perceptions of control, thus encouraging enhanced ethical reasoning in situations that involve the mistreatment of coworkers; they should also monitor counterproductive tendencies that harm such reasoning and precipitate incivility. (shrink)

Management plays an important role in reinforcing ethics in organizations. To support this aim, managers must use incentive and goal programs in ethical ways. This study examines experimentally the potential ethical costs associated with incentive-driven and goal-induced employee behavior from a managerial perspective. In a quasi-experimental setting, 243 MBA students with significant professional work experience evaluated a hypothetical employee’s ethical behavior under incentive pay systems modeled on a business case. In the role of the employee’s manager, participants evaluated the ethicality (...) of the employee’s incentive-driven and goal-induced ethical/unethical behavior and the outcomes of behavior, with consequences that were either favorable or unfavorable to the organization. The results indicated that participants discounted the ethical considerations of incentive-driven and goal-induced behavior when consequences were favorable to the organization. Participants’ morals and outcome orientations were also significantly related to their ethical judgments and intentions to intervene. The implications of these findings for research and practice are discussed. (shrink)

Gary Ebbs shows that this appearance is illusory.

In recent years, bioethical discourse around the topic of ‘genetic enhancement’ has become increasingly politicized. We fear there is too much focus on the semantic question of whether we should call particular practices and emerging bio-technologies such as CRISPR ‘eugenics’, rather than the more important question of how we should view them from the perspective of ethics and policy. Here, we address the question of whether ‘eugenics’ can be defended and how proponents and critics of enhancement should engage with each (...) other. (shrink)

I argue for an alternative to Quine’s conception of observation sentences, one that better satisfies the roles Quine envisages for them, and that otherwise respects Quinean constraints. After reviewing a certain predicament Quine got into in balancing the needs of the intersubjectivity of observation sentences with his notion of the stimulus meaning of an observation sentence, I push for replacing the latter with what I call the ‘stimulus field’ of an observation sentence, a notion that remains ‘proximate’ but is shared (...) between different language users. Throughout, I emphasize the epistemological role of observation sentences. (shrink)

Jean-Paul Sartre is an undisputed giant of twentieth-century philosophy. His intellectual writings popularizing existentialism combined with his creative and artistic flair have made him a legend of French thought. His tumultuous personal life - so inextricably bound up with his philosophical thinking - is a fascinating tale of love and lust, drug abuse, high profile fallings-out and political and cultural rebellion. This substantial and meticulously researched biography is accessible, fast-paced, often amusing and at times deeply moving. Existentialism and Excess covers (...) all the main events of Sartre's remarkable seventy-five-year life from his early years as a precocious brat devouring his grandfather's library, through his time as a brilliant student in Paris, his wilderness years as a provincial teacher-writer experimenting with mescaline, his World War II adventures as a POW and member of the resistance, his post-war politicization, his immense amphetamine fueled feats of writing productivity, his harem of women, his many travels and his final decline into blindness and old age. Along the way there are countless intriguing anecdotes, some amusing, some tragic, some controversial: his loathing of crustaceans and his belief that he was being pursued by a giant lobster, his escape from a POW camp, the bombing of his apartment, his influence on the May 1968 uprising and his many love affairs. Cox deftly moves from these episodes to discussing his intellectual development, his famous feuds with Aron, Camus, and Merleau-Ponty, his encounters with other giant figures of his day: Roosevelt, Hemingway, Heidegger, John Huston, Mao, Castro, Che Guevara, Khrushchev and Tito, and, above all, his long, complex and creative relationship with Simone de Beauvoir. Existentialism and Excess also gives serious consideration to Sartre's ideas and many philosophical works, novels, stories, plays and biographies, revealing their intimate connection with his personal life. Cox has written an entertaining, thought-provoking and compulsive book, much like the man himself. (shrink)

This book is about a twenty- to forty- year life journey. It recounts ten randomly selected personal quotes, saved in a cookie jar, and creates a life-learning narrative using the origin of the quote. Each story evolves by looking back at the signposts and hints of wisdom sprinkled along the author's life path. Many of these evens whispered subtle quotes of wisdom to his conscience. It was up to the author to make sense of them or proceed on life's path, (...) having missed an opportunity to obtain wisdom. All of us are on a similar journey cluttered with obstacles of the human condition. It is the author's desire that this little book of hope and inspiration will serve as a torchlight to illuminate the way on the reader's journey toward a more joyful life -- one filled with knowledge, truth, and wisdom. (shrink)

Moral emotions are evolved mechanisms that function in part to optimize social relationships. We discuss two moral emotions— disgust and the “cuteness response”—which modulate social-engagement motives in opposite directions, changing the degree to which the eliciting entity is imbued with mental states (i.e., mentalized). Disgust-inducing entities are hypo-mentalized (i.e., dehumanized); cute entities are hyper-mentalized (i.e., “humanized”). This view of cuteness—which challenges the prevailing view that cuteness is a releaser of parental instincts (Lorenz, 1950/1971)—explains (a) the broad range of affiliative behaviors (...) elicited by cuteness, (b) the marketing of cuteness to children (by toy makers and animators) to elicit play, and (c) the apparent ease and frequency with which cute things are anthropomorphized. (shrink)

I argue for the moral relevance of a category of individuals I characterize as far-persons. Following Gary Varner, I distinguish near-persons, animals with a " robust autonoetic consciousness " but lacking an adult human's " biographical sense of self, " from the merely sentient, those animals living "entirely in the present." I note the possibility of a third class. Far-persons lack a biographical sense of self, possess a weak autonoetic consciousness, and are able to travel mentally through time a (...) distance that exceeds the capacities of the merely sentient. Far-persons are conscious of and exercise control over short-term cognitive states, states limited by their temporal duration. The animals in question, human and nonhuman, consciously choose among various strategies available to them to achieve their ends, making them subjects of what I call "lyrical experience:" brief and potentially intense pleasures and pains. But their ends expire minute-by-minute, not stretching beyond, I say metaphorically, the present hour. I conclude by discussing the moral status of far-persons. (shrink)

Three correctives can get researchers out of the trap of constructing unitary theories of “thinking”: (1) Strong inference methods largely avoid problems associated with universal prescriptive normativism; (2) theories must recognize that significant modularity of cognitive processes is antithetical to general accounts of thinking; and (3) consideration of the domain-specificity of rationality render many of the present article's issues moot.

There is no doubt science is currently suffering from a credibility crisis. This thought-provoking book argues that, ironically, science's credibility is being undermined by tools created by scientists themselves. Scientific disinformation and damaging conspiracy theories are rife because of the internet that science created, the scientific demand for empirical evidence and statistical significance leads to data torturing and confirmation bias, and data mining is fuelled by the technological advances in Big Data and the development of ever-increasingly powerfulcomputers. Using a wide (...) range of entertaining examples, this fascinating book examines the impacts of society's growing distrust of science, and ultimately provides constructive suggestions for restoring the credibility of the scientific community. (shrink)

The view, in Quine, that all there are are pure sets is presented and endorsed.

In the early modern period, many authors held that sensation or sensory reception is in some way passive and that perception is in some way active. The notion of a more passive and a more active aspect of perception is already present in Aristotle: the senses receive forms without matter more or less passively, but the “primary sense” also recognizes the salience of present objects. Ibn al-Haytham distinguished “pure sensation” from other aspects of sense perception, achieved by “discernment, inference and (...) recognition,” which included perception of properties such as size and distance as well as similarity, difference, and beauty. Descartes regarded light and color as experiences passively caused in the mind by bodily processes, but he also included distance, perceived through accommodation and convergence, as an immediately caused sensory idea. On the perception side, most theorists held that size and distance perception occurs through unnoticed psychological operations, whether mediated by judgment or associative processes. Association is, in a sense, passive, as it occurs through nonreflective habit formation. But such habits mark a contribution of the subject to perception and are in that way active. The decision of whether sensation and perception are active or passive is highly sensitive to what counts as activity and to what is included as sensation or perception. There is no simple formula, but the generalization that sensation is for the most part passive and perception for the most part active may stand as an imprecise summary of early modern thought on the topic. (shrink)

Dallas Willard was a personal mentor and inspiration to hundreds of pastors, philosophers, and average churchgoers. In Gary W. Moon’s candid and inspiring biography, we read about the development of Willard's personal character, philosophical writing, and spiritual teaching, and how he has inspired some of the most influential books on spirituality of the last generation.

For courses in Transition to Advanced Mathematics or Introduction to Proof. Meticulously crafted, student-friendly text that helps build mathematical maturity Mathematical Proofs: A Transition to Advanced Mathematics, 4th Edition introduces students to proof techniques, analyzing proofs, and writing proofs of their own that are not only mathematically correct but clearly written. Written in a student-friendly manner, it provides a solid introduction to such topics as relations, functions, and cardinalities of sets, as well as optional excursions into fields such as number (...) theory, combinatorics, and calculus. The exercises receive consistent praise from users for their thoughtfulness and creativity. They help students progress from understanding and analyzing proofs and techniques to producing well-constructed proofs independently. This book is also an excellent reference for students to use in future courses when writing or reading proofs. 0134746759 / 9780134746753 Chartrand/Polimeni/Zhang, Mathematical Proofs: A Transition to Advanced Mathematics, 4/e. (shrink)

Volume XXIX contains papers and commentaries presented to the Boston Area Colloquium in Ancient Philosophy during academic year 2012-13. The papers feature Plato's Republic and Timaeus, examine Aristotle on generation, analogy and method, and analyze Proclus on first principles.

What is cognition? What makes a process cognitive? These questions have been answered differently by various investigators and theoretical traditions. Even so, there are some commonalities, allowing us to specify a few contrasting answers to these questions. The main commonalities involve the notion that cognition is information processing that explains intelligent behavior. The differences concern whether early perceptual processes are cognitive, whether representations are needed to explain cognition, what makes something a representation, and whether cognitive processes are limited to the (...) nervous system and brain or include other bodily structures or the environment itself. After unearthing some root notions of cognition in the development of cognitive psychology and cognitive science, this chapter considers the commonalities and differences just scouted, examines Wheeler’s (2005) reference to Descartes’ works in describing “Cartesian” cognitive theory, finds the real target of situated approaches in classical symbolic cognitive science, and suggests that instead of revisiting that target attention should turn to the varieties of intelligent (adaptive, appropriate, flexible) behavior. (shrink)

Einstein's General Theory of Relativity links the metrical structure of the cosmic order (or "cosmology") to the contingent distributions of matter and energy throughout the universe, one of the chief areas of investigation in astrophysics. However, presently we have neither devised nor discovered system of uniform relations whereby we can make our cosmological measurements intelligible. This is "the measurement problem of cosmology." Using both historical ideas (such as A.N. Whitehead's work in the 1920s) and contemporary evidence and theories, argue that (...) the measurement problem has neither been fully understood nor rightly interpreted. With better grasp of this problem, such as am attempting to provide, the prospects for solution look brighter. (shrink)

I make a Quinean case that Quine’s ontological relativity marked a wrong turn in his philosophy, that his fundamental commitments point toward the classical view of ontology that was worked out in most detail in hisWord and Object. This removes the impetus toward structuralism in his later philosophy.

Descartes is widely regarded to be the father of modern philosophy and his Meditations is among the most important philosophical texts ever written. _The Routledge Guidebook to Descartes’ Meditations_ introduces the major themes in Descartes’ great book and acts as a companion for reading this key work, examining: The context of Descartes’ work and the background to his writing; Each separate part of the text in relation to its goals, meanings and impact; The reception the book received when first seen (...) by the world; The relevance of Descartes’ work to modern philosophy, it’s legacy and influence. With further reading included throughout, this text follows Descartes’ original work closely, making it essential reading for all students of philosophy, and all those wishing to get to grips with this classic work. This edition revises the earlier guidebook entitled _Descartes and the Meditations_ (2003). It has been thoroughly revised, and contains expanded treatment of the method of doubt, theory of ideas, and new discussion of Descartes' theory of vision. (shrink)

Drug companies are moving their research from academic medical centers to physicians’ private offices. The shift brings in more subjects, and could mean faster and better results. It also changes the physician's relationship to patients, dangles monetary lures in front of physicians, and could produce subjects who don't understand what they're participating in and results that are unreliable.

Laying foundations -- Rejecting aggression -- Safeguarding cooperation -- Enforcing law -- Rectifying injury -- Liberating society -- Situating liberation.

With its unique combination of depth, clarity, and humor that has enchanted millions, this beloved classic by bestselling author Gary Zukav opens the fascinating world of quantum physics to readers with no mathematical or technical background. "Wu Li" is the Chinese phrase for physics. It means "patterns of organic energy," but it also means "nonsense," "my way," "I clutch my ideas," and "enlightenment." These captivating ideas frame Zukav's evocative exploration of quantum mechanics and relativity theory. Delightfully easy to read, (...) The Dancing Wu Li Masters illuminates the compelling powers at the core of all we know. (shrink)