The current study is designed to propose and test a model about the ethical reputation of a target manager who must decide whether to engage in earnings management. We employ an experimental approach to examine the potential negative reputation effects within the internal labor market of a firm that occur as a consequence of earnings management. We examine participants’ responses to a hypothetical (target) manager when both the target’s behavior and the corporate incentives were manipulated. Participants assessed how ethical they (...) believed a target manager to be, based on the target’s decision regarding earnings management and the nature of the corporate incentives. Participants also assessed the target’s managerial ability. Participants’ judgments regarding the target’s morality were significantly affected by the target’s behavior, but were not affected by the incentive structure. Ability judgments were significantly and positively related with morality assessments. Further analysis indicates that morality assessments mediate the relationships between the target’s behavior and the participants’ willingness to extend work-related opportunities to the target. Implications of these results for management control systems design and for future research are discussed. (shrink)

Recent, well-publicized accounting scandals have shown that the penalties outsiders impose on those found culpable of earnings management can be severe. However, less is known about how colleagues within internal labor markets respond when they believe fellow managers have managed earnings. Designers of responsibility accounting systems need to understand the reputational costs managers impose on one another within internal labor markets. In an experimental study, 159 evening MBA students were asked to assume the role of a manager in a company (...) and respond to a scenario in which another manager (the target manager) has the opportunity to engage in earnings management. Participants provided causal attributions, assessed the morality of the target manager, and indicated whether they would change their judgments about the target manager's reputation. The study manipulated three between-subjects factors: (1) whether the target manager chose to engage in earnings management, (2) whether the company's budgetary control system was rigid or flexible, and (3) whether the target manager's work history was average or above average. We found that causal attributions are affected more by the budgetary systems when the target did not manage earnings than when the manager did. We also found that morality judgments were significantly associated with the target manager's behavior, but not with the budgetary system. In addition, participants' judgments about the target manager's reputation were more strongly associated with morality judgments than with causal attributions. We discuss implications of the role of reputation in management control systems design. (shrink)

The current study is designed to propose and test a model about the ethical reputation of a target manager who must decide whether to engage in earnings management. We employ an experimental approach to examine the potential negative reputation effects within the internal labor market of a firm that occur as a consequence of earnings management. We examine participants’ responses to a hypothetical (target) manager when both the target’s behavior and the corporate incentives were manipulated. Participants assessed how ethical they (...) believed a target manager to be, based on the target’s decision regarding earnings management and the nature of the corporate incentives. Participants also assessed the target’s managerial ability. Participants’ judgments regarding the target’s morality were significantly affected by the target’s behavior, but were not affected by the incentive structure. Ability judgments were significantly and positively related with morality assessments. Further analysis indicates that morality assessments mediate the relationships between the target’s behavior and the participants’ willingness to extend work-related opportunities to the target. Implications of these results for management control systems design and for future research are discussed. (shrink)

© 2015 Elsevier Inc.Toxoplasma gondii is a protozoan pathogen in the phylum Apicomplexa that resides within an intracellular parasitophorous vacuole that is selectively permeable to small molecules through unidentified mechanisms. We have identified GRA17 as a Toxoplasma-secreted protein that localizes to the parasitophorous vacuole membrane and mediates passive transport of small molecules across the PVM. GRA17 is related to the putative Plasmodium translocon protein EXP2 and conserved across PV-residing Apicomplexa. The PVs of GRA17-deficient parasites have aberrant morphology, reduced permeability to (...) small molecules, and structural instability. GRA17-deficient parasites proliferate slowly and are avirulent in mice. These GRA17-deficient phenotypes are rescued by complementation with Plasmodium EXP2. GRA17 functions synergistically with a related protein, GRA23. Exogenous expression of GRA17 or GRA23 alters the membrane conductance properties of Xenopus oocytes in a manner consistent with a large non-selective pore. Thus, GRA17 and GRA23 provide a molecular basis for PVM permeability and nutrient access. (shrink)

This chapter describes the potential far‐reaching consequences of contemplative higher education for the fields of science and medicine.

Over the last decade, numerous interventions and techniques that aim to engender, strengthen, and expand compassion have been created, proliferating an evidence base for the benefits of compassion meditation training. However, to date, little research has been conducted to examine individual variation in the learning, beliefs, practices, and subjective experiences of compassion meditation. This mixed-method study examines changes in novice meditators’ knowledge and contemplative experiences before, during, and after taking an intensive course in CBCT®, a contemplative intervention that is increasingly (...) used for both inter- and intrapersonal flourishing. The participants in this study were Christian healthcare chaplains completing a 1-year residency in Clinical Pastoral Education who learned CBCT as part of their professional chaplaincy training curriculum. Prior to and upon completion of training, we surveyed participants to assess their beliefs about the malleability of compassion, types of engagement in compassion meditation, and perceptions of the impact of taking CBCT. We also conducted in-depth interviews with a subset of participants to gain a qualitative understanding of their subjective experiences of learning and practicing compassion meditation, a key component of CBCT. We found that participants reported increases in the extent to which they believed compassion to be malleable after studying CBCT. We also found high levels of variability of individual ways of practicing and considered the implications of this for the study of contemplative learning processes. This multi-methodological approach yielded novel insights into how compassion practice and compassion-related outcomes interrelate, insights that can inform the basic scientific understanding of the experience of learning and enacting compassion meditation as a means of strengthening compassion itself. (shrink)

Let P be a forcing notion and $G\subseteq P$ its generic subset. Suppose that we have in $V[G]$ a $\kappa{-}$ complete ultrafilter1,2W over $\kappa $. Set $U=W\cap V$.

Merchant and Rockness (1994, p. 92) characterize earnings management as "probably the most important ethical issue facing the accounting profession" and provide initial evidence of the ethical judgments of various organizational members. The current study extends their work by examining the extent to which an individual''s ethically-related judgments in response to earnings management activities are associated with the individual''s role.In an experimental study, evening MBA students read three hypothetical scenarios involving a manager engaging in earnings management. The scenarios involved a (...) gain from an operating activity, a gain from an accounting activity, and a loss from an accounting activity. Before reading the cases, however, participants were randomly assigned to one of three roles: a shareholder, another manager from the company who is unfamiliar with the manager in the case, or another manager from the company who is familiar with the manager in the case. Following each case, participants made four ethically related judgments. (shrink)

J. L. Austin famously thought that facts about the circumstances in which it is ordinarily appropriate and reasonable to make claims to knowledge have a great bearing on the propriety of a philosophical account of knowledge. His major criticism of the epistemological doctrines about which he wrote was precisely that they lacked fidelity to our ordinary linguistic practices. In The Significance of Philosophical Scepticism, Barry Stroud argues that Austin was misguided: it is one thing for it to be inappropriate under (...) ordinary circumstances to deny that someone knows that P, another thing for it to be true that she knows that P. Thus, to the philosophical enterprise of determining which knowledge attributions are true, Austin’s form of criticism is beside the point. I argue that, attractive though it may be, this response to Austin badly underestimates the force of his sort of criticism. (shrink)

J. L. Austin famously thought that facts about the circumstances in which it is ordinarily appropriate and reasonable to make claims to knowledge have a great bearing on the propriety of a philosophical account of knowledge. His major criticism of the epistemological doctrines about which he wrote was precisely that they lacked fidelity to our ordinary linguistic practices. In The Significance of Philosophical Scepticism, Barry Stroud argues that Austin was misguided: it is one thing for it to be inappropriate under (...) ordinary circumstances to deny that someone knows that P, another thing for it to be true that she knows that P. Thus, to the philosophical enterprise of determining which knowledge attributions are true, Austin's form of criticism is beside the point. I argue that, attractive though it may be, this response to Austin badly under-estimates the force of his sort of criticism. (shrink)

J. L. Austin famously thought that facts about the circumstances in which it is ordinarily appropriate and reasonable to make (challenge) claims to knowledge have a great bearing on the propriety of a philosophical account of knowledge. His major criticism of the epistemological doctrines about which he wrote was precisely that they lacked fidelity to our ordinary linguistic practices. In The Significance of Philosophical Scepticism, Barry Stroud argues that Austin was misguided: it is one thing for it to be inappropriate (...) under ordinary circumstances to (say) deny that someone knows that P, another thing for it to be true that she knows that P. Thus, to the philosophical enterprise of determining which knowledge attributions are true, Austin’s form of criticism is beside the point. I argue that, attractive though it may be, this response to Austin badly underestimates the force of his sort of criticism. (shrink)

Keith Donnellan of UCLA is one of the founding fathers of contemporary philosophy of language, along with David Kaplan and Saul Kripke. Donnellan was and is an extremely creative thinker whose insights reached into metaphysics, action theory, the history of philosophy, and of course the philosophy of mind and language. This volume collects the best critical essays on Donnellan's forty-year body of work. The pieces by such noted philosophers as Tyler Burge, David Kaplan, and John Perry, discuss Donnellan's (...) various insights particularly offering new readings of his views on language and mind. (shrink)

This revision of an important and lucid account of the various systems of axiomatic set theory preserves the basic format and essential ingredients of its highly regarded original. Quine's innovative exploitation of the virtual theory of classes in order to develop a considerable portion of set theory without ontological commitment to the existence of classes remains unchanged. So, too, does the list of topics treated--the theory of sets up to transfinite ordinal and cardinal numbers, the axiom of choice and its (...) equivalents, and a beautiful comparison of the various major formulations of set theory. There have, however, been a number of important changes, generally in the interest of greater elegance and clarity. One of the most notable of these is in the treatment of ordinal numbers. In the fourth section of that chapter an axiom schema is added to the effect that if α is a function and x an ordinal number, then there exists a class identical with the image of x under α. Although Quine, in general prefers to limit his existence assumptions as severely as possible, this added item possesses two attractive and closely related advantages: it yields the existence of all classes up to the size of any ordinal, and it greatly simplifies the subsequent treatment of ordinals and of transfinite recursion. The treatment of this latter subject, incidentally, has also been extensively modified to square with some difficulties first pointed out by Charles Parsons in The Journal of Symbolic Logic in 1964. Another important change consists in a considerable reworking of the section on infinite cardinals. The result is a more simplified and natural treatment. Finally, some new material on the theory of types and consequences of the axiom schema of comprehension has been added. Particularly with regard to the theory of types, this new material--due largely to the work of David Kaplan--has enabled Quine to drop, at one point, the assumption that there exists an object of lowest type. Altogether, this is a generally improved version of an originally masterful and brilliant work.--H. P. K. (shrink)

In offering his analysis of the concepts of the good and the just, the author combines certain techniques of social science with a philosophical reflection upon certain fundamental issues. It is the objective of this book to establish a balanced approach differing from relativism and historicism on the one hand, and normative absolutism on the other. The task is not an easy one; many may view the attempt here to be less than conclusive, though it is certainly challenging. Essentially the (...) book argues for a concept of human nature that is "dispositional," and defined contextually, but in some sense not bound to circumstances in the way in which the historicist would have it. Kaplan utilizes the principles of "systems analysis," explained in detail in the first chapter of the book, to reach this contextual understanding of human nature. It is by identification of social systems as homeostatic that the argument is advanced that units of social and political analysis cannot be treated in the abstract, nor can they be understood without acknowledging contextual rules that are in some sense objective. (shrink)

This paper argues, based on Lewis’ claim that communication is a coordination game (Lewis in Minnesota studies in the philosophy of science, University of Minnesota Press, Minneapolis, pp 3–35, 1975), that we can account for the communicative function of demonstratives without assuming that they semantically refer. The appeal of such a game theoretical version of the case for non-referentialism is that the communicative role of demonstratives can be accounted for without entering thecul de sacof trying to construct conventions of ever-increasing (...) complexity. Instead communicationviademonstratives is explained with reference to the general, non-domain specific ability of human beings to solve games of coordination. Furthermore, there is empirical support for such a view. Judgments concerning demonstrative reference have been shown to be sensitive to judgments concerningcommon ground(Clark et al. in J Verb Learn Verb Behav 22:245–258, 1983), which is exactly what the non-referentialist account would predict. The game theoretical account also allows for an intuitively plausible, non-referentialist treatment of Speaks’ ‘trumping argument’ (Speaks in Philos Stud 174:709–734, 2017), as well as the Carnap/Agnew puzzle (Kaplan in Syntax Semant 9:221–43, 1970). (shrink)

The emphasis in this collection is clearly on logic, and this is one reason why it lacks the overall diversity and richness of the 1960 Stanford volume. However, the eight sections do contain much interesting material; in the mathematical logic section Kochen and Specker continue their study of logics appropriate for quantum theory, Vaught presents several new results about the Löwenheim-Skolem theorem, and Büchi studies second-order ordinal theory from the viewpoint of automata theory; the section on foundations of mathematical theories (...) contains papers on higher-order logic by Kaplan and Montague, model theory and ultra-products by Keisler, definability in set theory by Lévy. The topic of the justification of formal theories was the essential topic of the philosophy of logic section: an especially interesting paper is that of A. Robinson in which the present state of Hilbertean Formalism is analyzed, and in which the notion of potential truth is formalized. The section on the philosophy of science contains a single paper, by Hesse, on metaphor and explanation; Braithwaite, Hintikka, Jeffrey, and Kyburg contribute to a lively section on probability and induction; the section on methodology in physical science takes as topics the theory of relativity, causality, and irreversibility. The last two sections, on the philosophy of the life sciences, and on history of logic and philosophy of science, contain, respectively, papers by Davidson and Suppes on meaning and concept formation, and essays by Church and Geach on existential import historically considered and intentionality among the medievals. The collection would have been better if more of the contributed papers had been included.—P. J. M. (shrink)

Aim: Patients with advanced cancer need information about end-of-life treatment options in order to make informed decisions. Clinicians vary in the frequency with which they initiate these discussions.Patients and methods: As part of a long-term longitudinal study, patients with an expected 2-year survival of less than 50% who had advanced gastrointestinal or lung cancer or amyotrophic lateral sclerosis were interviewed. Each patient’s medical record was reviewed at enrollment and at 3 months for evidence of the discussion of patient wishes concerning (...) ventilator support, artificial nutrition and hydration , resuscitation and hospice care. A Kaplan–Meier analysis was also performed and 2-year survival calculated.Results: 60 cancer and 32 ALS patients were enrolled. ALS patients were more likely than cancer patients to have evidence of discussion about their wishes for ventilator support , ANH , DNR and hospice care . At 6 months, 91% of ALS patients were alive compared with 62% of cancer patients; at 2 years, 63% of ALS patients were alive compared with 23% of cancer patients .Conclusions: Cancer patients were less likely than ALS patients to have had documented advanced care planning discussions despite worse survival. This may reflect perceptions that ALS has a more predictable course, that advanced cancer has a greater number of treatment options, or differing views about hope. Nevertheless, cancer patients may be less adequately prepared for end-of-life decision-making. (shrink)

The relevance of the research is manifested in the fact that organizational culture is an important and penetrating everywhere concept with regards to influence on organizational change programmes. Literature analysis shows that there is ambiguity in the assessment of organizational culture. A certain outcome of a cultural variable may have not the same effect on all organizational processes associated with management activity.. According to Melnick, in order to gain a deeper understanding of the processes of management and management culture changes (...) hapenning in the modern world, it is appropriate to evaluate contemporary management practices that reflect the effects of historically composed life modes and stereotypes that manifest themselves in management activities. The research aim: to discuss the factors and stages forming organizational culture development. Analysis of recent research and publications. Organizational culture is analyzed in various contexts. Organizational culture models and their components have been defined by Schein, Ostroff et al., et al., the significance of organizational culture is analyzed ; McLoughlin and Miura ; Di Pietro and Di Virgilio et al. The issues of forming/changing organizational culture remain of topical significance. Researches on this topic were carried out and the summarized results were submitted in their scientific papers by Bititci et al ; Gibbons and Kaplan, Mungiu-Pupăzan ; Hogan et al et al. In the study Hogan et al a key result is how layers of organizational culture, particularly norms, artifacts, and innovative behaviors, partially mediate the effects of values that support innovation on measures of firm performance. The objectives of the research: to define the organizational culture components and importance for the results of organizational performance; to identify the main factors of business culture that influence the results of the performance; to discuss the stages of implementation of the organizational culture development management plan. Research methodology. To achieve the goal, scientific literature analysis and synthesis methods are used. (shrink)

An ambitious work, based on a lifetime of reading and research, Science, Language and the Human Condition provides a strong defense of a realist theory of knowledge, opposing various forms of contemporary positivism and subjectivism. Kaplan identifies with the pragmatic tradition of Peirce, James, and Dewey, and acknowledges a particular intellectual debt to Morris Cohen. He views that tradition as fundamentally Aristotelian in orientation, as one that recognizes a plurality of methods of inquiry as well as the open-ended character (...) of science. Encyclopedic in his treatment of contemporary figures and movements, Kaplan calls for a synoptic view of the world and the recognition of objective moral values in that world. He affirms the possibility of knowledge both of nature and of the moral order. But as he puts it, knowledge is not a seamless whole. Knowledge is pragmatically constructed in terms of multiple purposes and levels of certainty. While our knowledge of the world is objective, no single way of knowing yields absolute certainty. Thus Kaplan is equally critical of those positivists who would adhere to the model of mathematical physics as the only source of reliable knowledge and of those system builders such as Hegel and Marx whose global vision is inevitably obscurantist. He is just as harsh in dealing with Derrida and with the deconstructionist movement. (shrink)

There is a surprising amount of philosophy underlying the way we choose to measure poverty, including in the matter of the seemingly uncomplicated task of specifying an income poverty line. The present essay examines some of these issues of fact, value, and reasoning as they apply to the enterprise of assessing magnitudes of, and trends in, global money-metric poverty.

Dans le judaïsme, l'homme commence ses prières quotidiennes en remerciant Dieu de ne pas l'avoir fait femme. Il n'est pas étonnant alors de trouver les femmes juives reléguées au fond de la synagogue et exclues de tous les rites, ainsi que de toute prise de décision au sein de la communauté. Les domaines, que la tradition veut bien leur accorder, sont le foyer et la famille. Ainsi écartées (a priori) de la vie de la cité au sein de l'univers juif, (...) elles le sont aussi de l'historiograph... (shrink)

Par leurs contributions à ce livre, vingt-trois chercheur.e.s rendent hommage à leur collègue qui souvent fut aussi leur professeure, l’historienne juive Paula Hyman. Comme le rappelle Richard I. Cohen dans son avant-propos, P. Hyman fut une historienne des Juifs de France et les publications qu’elle a consacrées à la vie des Juifs dans la France contemporaine ont constitué un apport considérable à ce champ de recherches. Toutefois le volume dont il est ici question célèbre P. Hyman pour ses...

The central aim of this paper is to shed light on the nature of explanation in computational neuroscience. I argue that computational models in this domain possess explanatory force to the extent that they describe the mechanisms responsible for producing a given phenomenon—paralleling how other mechanistic models explain. Conceiving computational explanation as a species of mechanistic explanation affords an important distinction between computational models that play genuine explanatory roles and those that merely provide accurate descriptions or predictions of phenomena. It (...) also serves to clarify the pattern of model refinement and elaboration undertaken by computational neuroscientists. (shrink)

Is the relationship between psychology and neuroscience one of autonomy or mutual constraint and integration? This volume includes new papers from leading philosophers seeking to address this issue by deepening our understanding of the similarities and differences between the explanatory patterns employed across these domains.

Since the late 1970s, theologians have been attempting to integrate mimetic theory into different fields of theology, yet a distrust of mimetic theory persists in some theological camps. In" Rene Girard, Unlikely Apologist: Mimetic Theory and Fundamental Theology," Grant Kaplan brings mimetic theory into conversation with theology both to elucidate the relevance of mimetic theory for the discipline of fundamental theology and to understand the work of Rene Girard within a theological framework. Rather than focus on Christology or atonement (...) theory as the locus of interaction between Girard and theology, Kaplan centers his discussion on the apologetic quality of mimetic theory and the impact of mimetic theory on fundamental theology, the subdiscipline that grew to replace apologetics. His book explores the relation between Girard and fundamental theology in several keys. In one, it understands mimetic theory as a heuristic device that allows theological narratives and positions to become more intelligible and, by so doing, makes theology more persuasive. In another key, Kaplan shows how mimetic theory, when placed in dialogue with particular theologians, can advance theological discussion in areas where mimetic theory has seldom been invoked. On this level the book performs a dialogue with theology that both revisits earlier theological efforts and also demonstrates how mimetic theory brings valuable dimensions to questions of fundamental theology. "Grant Kaplan's" Rene Girard, Unlikely Apologist: Mimetic Theory and Fundamental Theology" is an accessible and original work advancing the discussion of Girard and theology. Kaplan claims mimetic theory for Catholic theology and shows how it can strengthen Catholic theology by providing a powerful apologetic. Immensely helpful, too, is his situating of Girard's work alongside formative theologians and other thinkers." Scott Cowdell, author of "Rene Girard and Secular Modernity: Christ, Culture, and Crisis" ". (shrink)

As healthcare institutions expand and vertically integrate, healthcare delivery is less constrained by geography, nationality, or even by institutional boundaries. As part of this trend, some aspects of the healthcare process are shifted from medical centers back into the home and communities. Telehealth applications intended for health promotion, social services, and other activitiesprovide services outside clinical settings in homes, schools, libraries, and other governmental and community sites. Such developments include health information web sites, on-line support groups, automated telephone counseling, interactive (...) health promotion programs, and electronic mail exchanges. Concomitant with these developments is the growth of consumer health informatics, in which individuals seeking medical care or information are able to find various health information resources that take advantage of new information technologies. (shrink)