In recent years there has been an increased awareness with regards to ethics in business. More specifically, the abundance of well-publicized examples of cheating, greed, and hypocrisy has created some alarm about the general state of personal ethics. Recent examples include the Oliver North, Ivan Boesky, and Jimmy Swaggart cases. The tax practitioner probably has little direct concern for matters of misconduct and ethical improprieties as mentioned above. Adherence to a code of conduct appears to circumvent the ethical conflict typically (...) found in the business environment. The tax practitioner's ultimate goal is tax minimization for clients. This goal has the blessings of the courts and the writers of tax law.The present day dynamic global economic system includes organizations which have extensive international activity. In an effort to enhance the performance of these organizations, there is typically decentralization of operations. When decentralization exists it is necessary to evaluate the decentralized units. Profit centers are commonly used for this purpose. With profit centers comes the need for transfer pricing between profit centers. The transfer price should be determined in some objective fashion. However, tax minimization often is the driving force in the transfer price decision. (shrink)

How and why does a metaphor work? What happens to us when we hear or read one? My guess is that a metaphor, because it is an erroneous statement, conflicts with our expectations. It releases, triggers, and stimulates our predisposition to detect error and to take corrective action. We do not dismiss or reject a metaphor as simply a false statement for we recognize it as a metaphor and know as [Donald] Davidson suggests that it alludes to something else that (...) we might wish to notice. It preempts our attention and propels us on a quest for the underlying truth. We are launched into a creative, inventive, pleasurable act. To turn Piaget around, to invent is to understand. For the hearer or reader of a metaphor to detect, by himself, the nature of the error and to invent his own version of the truth entails understanding and achievement and thus pleasure. Such pleasure perhaps owes its origin to, and is enhanced by an echo from, the metaphoric playfulness of childhood. A metaphor is a peremptory invitation to discovery. What is discoverable are the various allusive ties, or common attributes, between the metaphor and the underlying truth to which it points. It is plausible to guess that the pleasure, and hence power, of the metaphor depends on two factors. It is the more powerful and effective the greater the number of allusive ties discovered and the greater the speed or suddenness with which the discoveries are made. A metaphor that packs all of its allusions into one or a few words should be more effective than a metaphor on which the same allusions are scattered throughout a long chain of words or sentences. The number of allusive ties in some sense reflects how close the metaphor approaches the truth—how near it is to being on target. Perhaps the closer it is, the more compelling the urge to correct the error—like the pull of a magnet. Don R. Swanson is professor and dean of the graduate library school at the University of Chicago. (shrink)

Successful therapies to combat microbial diseases and cancers require incorporating ecological and evolutionary principles. Drawing upon the fields of ecology and evolutionary biology, we present a systems‐based approach in which host and disease‐causing factors are considered as part of a complex network of interactions, analogous to studies of “classical” ecosystems. Centering this approach around empirical examples of disease treatment, we present evidence that successful therapies invariably engage multiple interactions with other components of the host ecosystem. Many of these factors interact (...) nonlinearly to yield synergistic benefits and curative outcomes. We argue that these synergies and nonlinear feedbacks must be leveraged to improve the study of pathogenesis in situ and to develop more effective therapies. An eco‐evolutionary systems perspective has surprising and important consequences, and we use it to articulate areas of high research priority for improving treatment strategies. (shrink)

This article presents an approach to understanding human spatial competence that focuses on the representations and processes of spatial cognition and how they are integrated with cognition more generally. The foundational theoretical argument for this research is that spatial information processing is central to cognition more generally, in the sense that it is brought to bear ubiquitously to improve the adaptivity and effectiveness of perception, cognitive processing, and motor action. We describe research spanning multiple levels of complexity to understand both (...) the detailed mechanisms of spatial cognition, and how they are utilized in complex, naturalistic tasks. In the process, we discuss the critical role of cognitive architectures in developing a consistent account that spans this breadth, and we note some areas in which the current version of a popular architecture, ACT-R, may need to be augmented. Finally, we suggest a framework for understanding the representations and processes of spatial competence and their role in human cognition generally. (shrink)

This article ethnographically considers the experiences of Australian young people who were born deaf and who hear and listen through cochlear implants to explore the intersection between the sensory body, lived experience and technology. The article draws on phenomenology to examine how experiences of deafness are productive in analysing articulations of embodiment and the meanings embedded in a body that is valued as both deaf and hearing. Leaving aside binary conceptions of deaf versus hearing, and understandings of the cochlear implant (...) as a remedy for sensory deficits, we instead make a case for nuanced understandings of the device and embodied experiences through technology. This analysis identifies how a cochlear implanted body navigates connections to the world and to others in turning on and off engagement. We contend that the device has an intrinsic value for recipients through enabling their access to hearing while not removing their experiences of deafness. (shrink)

The World Brain Death Project clarified many aspects of the diagnosis of brain death/death by neurologic criteria. Clearer descriptions than previously published were presented concerning the etiology, prerequisites, minimum clinical criteria, apnea testing targets, and indications for ancillary testing. Nevertheless, there remained many epistemic and metaphysical assertions that were either false, ad hoc, or confused. Epistemically, the project was not successful in explaining away remaining brain functions, complex reflexes as “spinal,” the risk and lack of utility of the apnea test, (...) the ignored and often present confounders of central endocrine dysfunction and high-cervical-spinal-cord injury, the limitations of ancillary tests, or the cases of reversibility of some findings of brain death/death by neurologic criteria. Metaphysically, the World Brain Death Project variously suggested different concepts of death that were not supported with argument. Concepts offered included simply restating the criterion of brain death/death by neurologic criteria; personhood, without recognizing it is a higher-brain concept; and emergent functions of the organism as a whole, without specifying what these might be, if not biologic anti-entropic integration that actually remains after brain death/death by neurologic criteria. The World Brain Death Project only offered confused metaphysical discussion, and gave no reason why the state they described as brain death/death by neurologic criteria should be considered death itself. The main epistemic and metaphysical problems with brain death/death by neurologic criteria remain untouched by the World Brain Death Project. (shrink)

If stem cell-based therapies are developed, we will likely confront a difficult problem of justice: for biological reasons alone, the new therapies might benefit only a limited range of patients. In fact, they might benefit primarily white Americans, thereby exacerbating long-standing differences in health and health care.

Watching another person in pain activates brain areas involved in the sensation of our own pain. Importantly, this neural mirroring is not constant; rather, it is modulated by our beliefs about their intentions, circumstances, and group allegiances. We investigated if the neural empathic response is modulated by minimally-differentiating information (e.g., a simple text label indicating another’s religious belief), and if neural activity changes predict ingroups and outgroups across independent paradigms. We found that the empathic response was larger when participants viewed (...) a painful event occurring to a hand labeled with their own religion (ingroup) than to a hand labeled with a different religion (outgroup). Counterintuitively, the magnitude of this bias correlated positively with the magnitude of participants’ self-reported empathy. A multivariate classifier, using mean activity in empathy-related brain regions as features, discriminated ingroup from outgroup with 72% accuracy; the classifier’s confidence correlated with belief certainty. This classifier generalized successfully to validation experiments in which the ingroup condition was based on an arbitrary group assignment. Empathy networks thus allow for the classification of long-held, newly-modified and arbitrarily-formed ingroups and outgroups. This is the first report of a single machine learning model on neural activation that generalizes to multiple representations of ingroup and outgroup. The current findings may prove useful as an objective diagnostic tool to measure the magnitude of one’s group affiliations, and the effectiveness of interventions to reduce ingroup biases. (shrink)

Problem: Medical student mistreatment, as well as patient and staff mistreatment by all levels of medical trainees and faculty, is still prevalent in U.S. clinical training. Largely missing in interventions to reduce mistreatment is acknowledgement of the abuse of power produced by the hierarchical structure in which medicine is practiced. Approach: Beginning in 2001, Yale School of Medicine has held annual “Power Day” workshops for third year medical students and advanced practice nursing students, to define and analyse power dynamics within (...) the medical hierarchy and hidden curriculum using literature, guest speakers, and small groups. During rotations, medical students write narratives about the use of power witnessed in the wards. In response to student and small group leader feedback, workshop organizers have developed additional activities related to examining and changing the use of power in clinical teams. Outcome: Emerging narrative themes included the potential impact of small acts and students feeling “mute” and “complicit” in morally distressing situations. Small groups provided safe spaces for advice, support, and professional identity formation. By 2005, students recognized residents that used power positively with Power Day awards and alumni served as keynote speakers on the use of power in medicine. By 2010, departments including OB/GYN, surgery, psychiatry, and paediatrics, had added weekly team Power Hour discussions. Next Steps: The authors highlight barriers, benefits, and lessons learned. Barriers include the notion of clinical irrelevance and resistance to the word “power” due to perceived accusation of abuse. Benefits include promoting open dialogue about power, fostering inter-professional collaboration, rewarding positive role modelling by residents and faculty, and creating a network of trainee empowerment and leadership. Furthermore, faculty have started to ask that issues of power be addressed in a more transparent way at their level of the hierarchy as well. (shrink)

Carbon monoxide intoxication leads to acute and chronic neurological deficits, but little is known about the specific noxious mechanisms. 1 H magnetic resonance spectroscopy may allow insight into the pathophysiology of CO poisoning by monitoring neurochemical disturbances, yet only limited information is available to date on the use of this protocol in determining the neurological effects of CO poisoning. To further examine the short-term and long-term effects of CO on the central nervous system, we have studied seven patients with CO (...) poisoning assessed by gray and white matter MRS, magnetic resonance imaging and neuropsychological testing. Five patients suffered from acute high-dose CO intoxication and were in coma for 1–6 days. In these patients, MRI revealed hyperintensities of the white matter and globus pallidus and also showed increased choline and decreased N -acetyl aspartate ratios to creatine, predominantly in the white matter. Lactate peaks were detected in two patients during the early phase of high-dose CO poisoning. Two patients with chronic low-dose CO exposure and without loss of consciousness had normal MRI and MRS scans. On follow-up. five of our seven patients had long-lasting intellectual impairment, including one individual with low-dose CO exposure. The MRS results showed persisting biochemical alterations despite the MRI scan showing normalization of morphological changes. In conclusion, the MRS was normal in patients suffering from chronic low-dose CO exposure; in contrast, patients with high-dose exposure showed abnormal gray and white matter levels of NAA/Cr, Cho/Cr and lactate, as detected by 1 H MRS, suggesting disturbances of neuronal function, membrane metabolism and anaerobic energy metabolism, respectively. Early increases in Cho/Cr and decreases of NAA/Cr may be related to a poor long-term outcome, but confirmation by future studies is needed. (shrink)

Research on corporate social responsibility (CSR) has tended to focus on external stakeholders and outcomes, revealing little about internal effects that might also help explain CSR-firm performance linkages and the impact that corporate marketing strategies can have on internal stakeholders such as employees. The two studies ( N = 1,116 and N = 2,422) presented in this article draw on theory from both corporate marketing and organizational behavior (OB) disciplines to test the general proposition that employee trust partially mediates the (...) relationship between CSR and employee attitudinal and behavioral outcomes. Both studies provide evidence in support of these general relationships. Theoretical and practical implications of these findings are discussed in the context of CSR and corporate marketing research. (shrink)

This paper critically examines the claim that parallel distributed processing (PDP) networks are autonomous learning systems. A PDP model of a simple distributed associative memory is considered. It is shown that the 'generic' PDP architecture cannot implement the computations required by this memory system without the aid of external control. In other words, the model is not autonomous. Two specific problems are highlighted: (i) simultaneous learning and recall are not permitted to occur as would be required of an autonomous system; (...) (ii) connections between processing units cannot simultaneously represent current and previous network activation as would be required if learning is to occur. Similar problems exist for more sophisticated networks constructed from the generic PDP architecture. We argue that this is because these models are not adequately constrained by the properties of the functional architecture assumed by PDP modelers. It is also argued that without such constraints, PDP researchers cannot claim to have developed an architecture radically different from that proposed by the Classical approach in cognitive science. (shrink)

We present a logic which we call Hybrid Duration Calculus. HDC is obtained by adding the following hybrid logical machinery to the Restricted Duration Calculus : nominals, satisfaction operators, down-arrow binder, and the global modality. RDC is known to be decidable, and in this paper we show that decidability is retained when adding the hybrid logical machinery. Decidability of HDC is shown by reducing the satisfiability problem to satisfiability of Monadic Second-Order Theory of Order. We illustrate the increased expressive power (...) obtained in hybridizing RDC by showing that HDC, in contrast to RDC, can express all of the 13 possible relations between intervals. (shrink)

This collection of essays on themes in the work of John Locke , George Berkeley , and David Hume , provides a deepened understanding of major issues raised in the Empiricist tradition. In exploring their shared belief in the experiential nature of mental constructs, The Empiricists illuminates the different methodologies of these great Enlightenment philosophers and introduces students to important metaphysical and epistemological issues including the theory of ideas, personal identity, and skepticism. It will be especially useful in courses devoted (...) to the history of modern philosophy. (shrink)

In most decision-making situations, there is a plethora of information potentially available to people. Deciding what information to gather and what to ignore is no small feat. How do decision makers determine in what sequence to collect information and when to stop? In two experiments, we administered a version of the German cities task developed by Gigerenzer and Goldstein (1996), in which participants had to decide which of two cities had the larger population. Decision makers were not provided with the (...) names of the cities, but they were able to collect different kinds of cues for both response alternatives (e.g., “Does this city have a university?”) before making a decision. Our experiments differed in whether participants were free to determine the number of cues they examined. We demonstrate that a novel model, using hierarchical latent mixtures and Bayesian inference (Lee & Newell, 2011) provides a more complete description of the data from both experiments than simple conventional strategies, such as the take–the–best or the Weighted Additive heuristics. (shrink)

We focus on two issues: (1) an unusual, counterintuitive prediction that quantum probability (QP) theory appears to make regarding multiple sequential judgments, and (2) the extent to which QP is an appropriate and comprehensive benchmark for assessing judgment. These issues highlight how QP theory can fall prey to the same problems of arbitrariness that Pothos & Busemeyer (P&B) discuss as plaguing other models.

The ethical issues in conducting research on preventing HIV infection are among the most complex of any area of human subjects research. This article is an update of a 1987 article that addressed potential conflicts between research design and ethics with respect to AIDS prevention among injecting drug users. The present article reviews current ethical issues that arise in the design and conduct of HIV/AIDS prevention research focused on injecting drug users.