The present study aimed to develop effective moral educational interventions based on social psychology by using stories of moral exemplars. We tested whether motivation to engage in voluntary service as a form of moral behavior was better promoted by attainable and relevant exemplars or by unattainable and irrelevant exemplars. First, experiment 1, conducted in a lab, showed that stories of attainable exemplars more effectively promoted voluntary service activity engagement among undergraduate students compared with stories of unattainable exemplars and non-moral stories. (...) Second, experiment 2, a middle school classroom-level experiment with a quasi-experimental design, demonstrated that peer exemplars, who are perceived to be attainable and relevant to students, better promoted service engagement compared with historic figures in moral education classes. (shrink)
In this incisive new book one of Britain's most eminent philosophers explores the often overlooked tension between voluntariness and involuntariness in human cognition. He seeks to counter the widespread tendency for analytic epistemology to be dominated by the concept of belief. Is scientific knowledge properly conceived as being embodied, at its best, in a passive feeling of belief or in an active policy of acceptance? Should a jury's verdict declare what its members involuntarily believe or what they voluntarily accept? And (...) should statements and assertions be presumed to express what their authors believe or what they accept? Does such a distinction between belief and acceptance help to resolve the paradoxes of self-deception and akrasia? Must people be taken to believe everything entailed by what they believe, or merely to accept everything entailed by what they accept? Through a systematic examination of these problems, the author sheds new light on issues of crucial importance in contemporary epistemology, philosophy of mind, and cognitive science. (shrink)
Ethics has been identified as an important factor that potentially affects auditors’ professional skepticism. For example, prior research finds that auditors who are more concerned with professional ethics exhibit greater professional skepticism. Further, the literature suggests that professional skepticism may lead the auditor to more vigilantly resist the client’s position in financial reporting disputes. These reporting disputes are generally resolved through negotiations between the auditor and client to arrive at the final reported amounts. To date, the role that professional skepticism (...) potentially plays in the negotiation process has been relatively unexplored. The literature prior to the enactment of Sarbanes–Oxley (SOX) suggests that auditors are more likely to approve a client position when the matter in dispute is relatively ambiguous and when changing the client’s position will result in the client failing to meet analysts’ expectations. However, changes resulting from SOX have led auditors to be more vigilant and therefore results found in the pre-SOX environment may not hold in the current environment where auditors are held more accountable for their actions. Results from an experiment with experienced audit managers and partners suggest that in the post-SOX climate, auditors’ negotiations do not appear to be substantively influenced by management being able to meet or beat forecasts. Moreover, we find that when auditors exhibit heightened professional skepticism, they are more ethical by being conservative and they stand more resolute than when auditors do not exhibit heightened professional skepticism. Finally, although we do not find a main effect for the influence of earnings forecast, we do find a significant interaction between earnings forecast and heightened professional skepticism. Implications for practice and research are then presented. (shrink)
The book was planned and written as a single, sustained argument. But earlier versions of a few parts of it have appeared separately. The object of this book is both to establish the existence of the paradoxes, and also to describe a non-Pascalian concept of probability in terms of which one can analyse the structure of forensic proof without giving rise to such typical signs of theoretical misfit. Neither the complementational principle for negation nor the multiplicative principle for conjunction applies (...) to the central core of any forensic proof in the Anglo-American legal system. There are four parts included in this book. Accordingly, these parts have been written in such a way that they may be read in different orders by different kinds of reader. (shrink)
Johnathan Cohen's book provides a lucid and penetrating treatment of the fundamental issues of contemporary analytical philosophy. This field now spans a greater variety of topics and divergence of opinion than fifty years ago, and Cohen's book addresses the presuppositions implicit to it and the patterns of reasoning on which it relies.
Sovereignty and the sovereign state are often seen as anachronisms; Globalization and Sovereignty challenges this view. Jean L. Cohen analyzes the new sovereignty regime emergent since the 1990s evidenced by the discourses and practice of human rights, humanitarian intervention, transformative occupation, and the UN targeted sanctions regime that blacklists alleged terrorists. Presenting a systematic theory of sovereignty and its transformation in international law and politics, Cohen argues for the continued importance of sovereign equality. She offers a theory of (...) a dualistic world order comprised of an international society of states, and a global political community in which human rights and global governance institutions affect the law, policies, and political culture of sovereign states. She advocates the constitutionalization of these institutions, within the framework of constitutional pluralism. This book will appeal to students of international political theory and law, political scientists, sociologists, legal historians, and theorists of constitutionalism. (shrink)
Where there is an imperial project afoot to develop a version of global right to justify its self-interested interventions, it is dangerous to abandon the default position of sovereignty and the principle of nonintervention in international law.
We examine whether a taxpayer’s decision to choose a taxpayer-favorable characterization of income is associated with contextual and individual dimensions of that decision. Using a 2 × 2 factorial experimental design, we manipulate the prevailing social norm on whether there is a general belief that a specific form of income should be characterized as a capital gain or as ordinary income, and the group affiliation on whether the individual is making a tax characterization decision as a sole proprietor or as (...) a member of a group practice. Moreover, we measure participants’ fairness perception of characterizing the income as capital gains versus ordinary. We study the decisions of 180 graduate business and accounting students from two US business schools to explore these dimensions using a tax-ambiguous income situation. Results indicate that both contextual and individual dimensions impact taxpayer decisions. Specifically, the social norm and fairness perception of characterizing income as capital gains affects the likelihood of choosing such a characterization. Being a sole proprietor or a member of a group practice does not have any significant main effect. However, relative to all other conditions, taxpayers are most likely to characterize income as capital gains when both the social norms are for capital gains characterization and when the taxpayer is a member of a group practice. Results remain largely robust to a variety of alternative explanations. We conclude the paper with a discussion of our findings and their implications for tax policy, enforcement, and research. (shrink)
Two new philosophical problems surrounding the gradation of certainty began to emerge in the 17th century and are still very much alive today. One is concerned with the evaluation of inductive reasoning, whether in science, jurisprudence, or elsewhere; the other with the interpretation of the mathematical calculus of change. This book, aimed at non-specialists, investigates both problems and the extent to which they are connected. Cohen demonstrates the diversity of logical structures that are available for judgements of probability, and (...) explores the rationale for their appropriateness in different contexts of application. Thus his study deals with the complexity of the underlying philosophical issues without simply cataloging alternative conceptions or espousing a particular "favorite" theory. (shrink)
In the past empiricist philosophy has urged one or other or both of two interconnected, and sometimes interconfused, theses. The first has been a thesis about the causal origins of certain beliefs, the second a thesis about the proper criteria for appraising these beliefs. The causal thesis is that all beliefs about the structure and contents of the natural world are the end-product of a process that originates wholly in individual experiences of seeing, hearing, smelling, tasting, or touching. The criterial (...) thesis is that all these beliefs are ultimately to be appraised for their truth, soundness or acceptability in terms of the data afforded by such perceptual acts. Of recent years the causal version of empiricism has been much attacked, primarily in regard to its implications about language-learning. The language in terms of which our beliefs are constructed is heavily conditioned, we are told, by certain congenital features of the human brain. But, whenever Chomsky and his followers have assailed the causal version of empiricism, they have always been careful to claim for their doctrines the warrant of empirical evidence. They have never questioned the correctness of the criterial version of empiricism. (shrink)
Historians of medicine generally credit the hospital standardization movement of the early 20th century with establishing the record as a sign of hospital and staff quality. The medical record's role had already been the subject of intense interest at the New York Hospital several decades before, however. In the 1880s malpractice and insurance concerns caused the administration to attempt to supervise record creation, quality, and access, over the objections of physicians. Contemporary concerns about the uses of the medical record were (...) in play well before 1910. (shrink)
Medical records contain important clues about the history of medicine. These documents, which ostensibly describe the course of a patient's illness, are “unique constructions that allow us to observe the social and technical structure of contemporary healing.” As such, the 21st-century hospital medical record reflects the many components of inpatient care: medical interventions, billing, legal documentation, research, and education. It is comprised of a wide array of elements: professionals' notes; vital signs and other descriptive information; laboratory data and test results; (...) demographic information; orders, charges, diagnostic and treatment codes; and other utilization data. It is well understood that many people share and need this information. Current controversies over records involve not control, but computerization, security, and accessibility. Although health professionals offer input, decisions about hospital medical records have been considered largely an administrative responsibility. (shrink)