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

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

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

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

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

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

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

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

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

Stephen Mulhall presents the first full philosophical study of the work of Stanley Cavell. Cavell, a leading contemporary American thinker, is best known for his highly influential contributions to the fields of film studies, Shakespearian literary criticism, and the confluence of psychoanalysis and literary theory; Mulhall examines the broad spectrum of his thought, elucidating its essentially philosophical roots and trajectory.

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

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

Stephen Davies presents a fascinating exploration of the idea that art, and our aesthetic sensibilities more generally, should be understood as an element in human evolution. He asks: Do animals have aesthetics? Do our aesthetic preferences have prehistoric roots? Is art universal? What is the biological role of aesthetic and artistic behaviour?

This anthology is a thorough introduction to classic literature for those who have not yet experienced these literary masterworks. For those who have known and loved these works in the past, this is an invitation to reunite with old friends in a fresh new format. From Shakespeare's finesse to Oscar Wilde's wit, this unique collection brings together works as diverse and influential as The Pilgrim's Progress and Othello. As an anthology that invites readers to immerse themselves in the masterpieces of (...) the literary giants, it is must-have addition to any library. (shrink)

In Return to Reason, Stephen Toulmin argues that the potential for reason to improve our lives has been hampered by a serious imbalance in our pursuit of ...

This book is Emerson's portrait of the England and the English.

This is an electronic text of the second edition of Emerson's Nature, published as originally in 1849 with a collection of addresses and lectures.

This work is Emerson's set of essays published in 1860 just before the start of the Civil War: 'Fate,' 'Power,' 'Wealth,' 'Culture,' 'Behavior,' 'Worship,' 'Considerations by the Way,' 'Beauty,' 'Illusions.'.

"A discussion of the historical development of our ideas of time as they relate to nature, human nature and society. . . . The excellence of The Discovery of Time is unquestionable."--Martin Lebowitz, The Kenyon Review.

The Hedgehog, the Fox, and the Magister's Pox is a controversial discourse, rich with facts and observations gathered by one of the most erudite minds of our ...

Stephen Toulmin argues that the potential for reason to improve our lives has been hampered by a serious imbalance in our pursuit of knowledge. The centuries-old dominance of rationality has diminished the value of reasonableness. Toulmin issues a powerful call to redress the balance between rationality and reasonableness.

"Biophilia" is the term coined by Edward O. Wilson to describe what he believes is humanity's innate affinity for the natural world. In his landmark book Biophilia, he examined how our tendency to focus on life and lifelike processes might be a biologically based need, integral to our development as individuals and as a species. That idea has caught the imagination of diverse thinkers. The Biophilia Hypothesis brings together the views of some of the most creative scientists of our time, (...) each attempting to amplify and refine the concept of biophilia. The variety of perspectives -- psychological, biological, cultural, symbolic, and aesthetic -- frame the theoretical issues by presenting empirical evidence that supports or refutes the hypothesis. Numerous examples illustrate the idea that biophilia and its converse, biophobia, have a genetic component: fear, and even full-blown phobias of snakes and spiders are quick to develop with very little negative reinforcement, while more threatening modern artifacts -- knives, guns, automobiles -- rarely elicit such a response people find trees that are climbable and have a broad, umbrella-like canopy more attractive than trees without these characteristics people would rather look at water, green vegetation, or flowers than built structures of glass and concrete The biophilia hypothesis, if substantiated, provides a powerful argument for the conservation of biological diversity. More important, it implies serious consequences for our well-being as society becomes further estranged from the natural world. Relentless environmental destruction could have a significant impact on our quality of life, not just materially but psychologically and even spiritually. (shrink)

This is R.W. Emerson's address to the students and faculty of the Harvard Divinity School in the year 1838.

An examination of verbal hallucinations and thought insertion as examples of "alienated self-consciousness.".

Transnational corporations have become actors with significant political power and authority which should entail responsibility and liability, specifically direct liability for complicity in human rights violations. Holding TNCs liable for human rights violations is complicated by the discontinuity between the fragmented legal/political structure of the TNC and its integrated strategic reality and the international state system which privileges sovereignty and non-intervention over the protection of individual rights. However, the post-Westphalian transition—the emergence of multiple authorities, increasing ambiguity of borders and jurisdiction (...) and blurring of the line between the public and private spheres—should facilitate imposing direct responsibility on transnational firms. Mechanisms for imposing direct responsibility on TNCs are considered including voluntary agreements and international law. However, I conclude that a hybrid public-private regime which relies on non-hierarchical compliance mechanisms is likely to be both more effective and consistent with the structure of the emerging transnational order. (shrink)

Undergraduate students with no prior classroom instruction in mathematical logic will benefit from this evenhanded multipart text by one of the centuries greatest authorities on the subject. Part I offers an elementary but thorough overview of mathematical logic of first order. The treatment does not stop with a single method of formulating logic; students receive instruction in a variety of techniques, first learning model theory (truth tables), then Hilbert-type proof theory, and proof theory handled through derived rules. Part II supplements (...) the material covered in Part I and introduces some of the newer ideas and the more profound results of logical research in the twentieth century. Subsequent chapters introduce the study of formal number theory, with surveys of the famous incompleteness and undecidability results of Godel, Church, Turing, and others. The emphasis in the final chapter reverts to logic, with examinations of Godel's completeness theorem, Gentzen's theorem, Skolem's paradox and nonstandard models of arithmetic, and other theorems. Unabridged republication of the edition published by John Wiley & Sons, Inc. New York, 1967. Preface. Bibliography. Theorem and Lemma Numbers: Pages. List of Postulates. Symbols and Notations. Index. (shrink)

Organizational aesthetics, both as a body of theory and a method of inquiry, is a rapidly expanding area of the organizational sciences. The Aesthetics of Organization accessibly draws key contributions delineating the emerging parameters of the field. It explains the significance of concepts devised by postmodern thinkers, through which emerge meaning and order in organizations. Methodological problems associated with investigations of the aesthetic are also highlighted so the reader can identify and understand the importance of recent ideas on vision, perspective (...) and periphery for learning in organizations. Through the contributions of leading international theorists, organizational aesthetics is defined in greater historical and theoretical depth, with a broad conceptual and practical range which academics will find invaluable. (shrink)

This entry offers a critical overview of the contemporary literature on understanding, especially in epistemology and the philosophy of science.

In this paper, drawing upon Tosaka Jun’s response to Interwar debates on historicism and his account of everydayness, I offer an explanation for why contemporary secular apocalyptic claims lack convergence by focusing on the historical dimension of such claims. Everydayness, organized the routines of work and rest, is shown to be the basis for a sense of historical time, and theoretical journalism is outlined as the kind of collective epistemic procedure needed to produce a collective sense of a community’s place (...) in historical time. I defend the claim that the cause of starkly opposed responses to apocalyptic claims is due to qualitative differences in the work and rest that organize the everyday temporality. In the absence of a theoretical journalism, whether one subscribes to an apocalyptic claim will be contingent on heterogeneous personal circumstance. I conclude by outlining a limit case of indigenous post-apocalyptic claims under settler-colonialism. (shrink)