The purpose of this study is twofold. The first objective is to examine the impact of an individual’s ethical ideology and level of professional commitment on the earnings management decision. The second objective is to observe whether the presence of a personal benefit affects an individual’s ethical orientation or professional commitment within the context of an opportunity to manage earnings. Using a sample of 375 undergraduate business majors, our results suggest a significant relationship between an individual’s ethical orientation and decision-making. (...) Further, participants with higher levels of professional commitment seem to be less likely to engage in earnings management behavior and less likely to behave opportunistically. These results have the potential to add to our understanding of certain behaviors in entry-level personnel and should be of interest to managers, practitioners, academicians, and researchers. (shrink)

Originally published in 1917, this collection of essays deals with the underlying aims and principles of education, particularly in a time of social and educational upheaval. The authors, all experienced teachers and administrators, examine a wide range of topics pertaining to teaching, including athletics, the use of leisure, religion at school and the role of science. This book will be of value to anyone with an interest in the history of education.

The success of assisted reproductive technologies (ARTs) worldwide has led to an accumulation of frozen embryos that are surplus to the reproductive needs of those for whom they were created. In these situations, couples must decide whether to discard them or donate them for scientific research or for use by other infertile couples. While legislation and regulation may limit the decisions that couples make, their decisions are often shaped by their religious beliefs. Unfortunately, health professionals, scientists and policy-makers are often (...) unaware of the way in which faith traditions view ART and decisions concerning the ‘fate’ of surplus embryos. In this paper scholars representing six major religious traditions provide a commentary on a hypothetical case concerning the donation or destruction of excess ART embryos. These commentaries provide a rich account of religious perspectives on the status of the human embryo and an insight into the relevance of faith to health and policy decisions, particularly in reproductive medicine, ART and embryo research. (shrink)

The complexity of biobank research raises concerns about individuals’ understanding of the information conveyed in the consent process for such research.. We report the results of a qualitative, cognitive interview study with an ethnically, linguistically, and educationally diverse sample of 43 respondents to assess the clarity and utility of a multimedia tool developed for a biobank. Using weighted randomization, respondents were assigned to either view the multimedia tool or read a written consent document . The study illustrates the utility of (...) cognitive interviews for gaining insights from prospective research participants about the clarity of informed consent tools. Findings suggest that a multimedia tool is useful for communicating key messages but should be combined with a written consent document and personal interaction with the study staff. We recommend that the potential value of multimedia tools should be more rigorously tested in a randomized controlled trial. (shrink)

This book takes a novel look at the topics of school mathematics--arithmetic, geometry, algebra, and calculus. In this stroll on the mathematical seashore we hope to find, quoting Newton, "...a smoother pebble or a prettier shell than ordinary..." This book assembles a collection of mathematical pebbles that are not only curious but also important.

Partly as a result of much recent evidence of business and government crime, a large proportion of major corporations have adopted codes of ethics; government service is also making more use of them. The electrical manufacturing anti-trust conspiracy and 1973–1976 investigation of foreign and domestic bribery were immediate prods. There are also government codes of which the ASPA code is most widely distributed. Corporate codes discuss relations to employees, interemployee relationships, whistle blowing, effect on environment, commercial bribery, insider information, other (...) conflicts of interest, anti-trust, accounting, consumer relations, and political activities. A discussion of use of codes shows partly favorable results. A number of corporation decisions have not yet become a subject of code provisions. Codes will be more useful if the reasons behind each order are stated and team work is encouraged. (shrink)

When Archimedes, while bathing, suddenly hit upon the principle of buoyancy, he ran wildly through the streets of Syracuse, stark naked, crying "eureka!" In The Moment of Proof, Donald Benson attempts to convey to general readers the feeling of eureka--the joy of discovery--that mathematicians feel when they first encounter an elegant proof. This is not an introduction to mathematics so much as an introduction to the pleasures of mathematical thinking. And indeed the delights of this book are many and (...) varied. The book is packed with intriguing conundrums--Loyd's Fifteen Puzzle, the Petersburg Paradox, the Chaos Game, the Monty Hall Problem, the Prisoners' Dilemma--as well as many mathematical curiosities. We learn how to perform the arithmetical proof called "casting out nines" and are introduced to Russian peasant multiplication, a bizarre way to multiply numbers that actually works. The book shows us how to calculate the number of ways a chef can combine ten or fewer spices to flavor his soup (1,024) and how many people we would have to gather in a room to have a 50-50 chance of two having the same birthday (23 people). But most important, Benson takes us step by step through these many mathematical wonders, so that we arrive at the solution much the way a working scientist would--and with much the same feeling of surprise. Every fan of mathematical puzzles will be enthralled by The Moment of Proof. Indeed, anyone interested in mathematics or in scientific discovery in general will want to own this book. (shrink)

We highlight exclusionary practices in management research, and demonstrate through example how a more inclusive management literature can address the unique contexts of persons with disabilities, a group that is disadvantaged in society, globally. Drawing from social psychology, disability, self-employment, entrepreneurship, and vocational rehabilitation literatures, we develop and test a holistic model that demonstrates how persons with disabilities might attain meaningful work and improved self-image via self-employment, thus accessing some of the economic and social-psychological benefits often unavailable to them due (...) to organizational-employment barriers. Our longitudinal study provides evidence of the self-image value of ‘doing’ in self-employment, highlighting the potential to reduce stigma and improve generalized self-efficacy and self-esteem. Implications for self-image theory, entrepreneurship training and development, and public policy related to persons with disabilities are discussed. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:IntroductionIn 1974 at a gathering celebrating the seventh centenary of Bonaventure's death, Ignatius Brady reviewed the Quaracchi edition of Bonaventure's works. He noted various problems with the edition and considered the authenticity of a number of works discovered since the edition's completion in 1902. He argued against the attribution of all the texts then newly ascribed to Bonaventure, but pointed forward to texts that might still be looked for, (...) "either by identifying them in pieces already published or by searching for them in manuscripts."Brady singled out two texts in particular: a text he referred to as a principium biblicum, and defined as the opening discourse of a baccalaurius biblicus; and a principium magisteriale or aulicum, which Brady defined as a "recommendatio s. scripturae or recommendatio sacrae doctrinae given in brief form by the doctorandus in the aula/hall of the bishop and repeated at length soon after his promotion." He went on to lament that we possess lectures pertaining to these forms from great medieval theologians like John of La Rochelle and Thomas Aquinas, but none for Bonaventure. According to Brady, two primary reasons explained this gap in Bonaventure's corpus: 1) the Quaracchi editors really had no clear conception of the genre of principium and hence never looked for Bonaventure's; 2) some scholars reasoned that Bonaventure's well-known sermon "Christ the one teacher of all" functioned as his principium and hence looked no further. As Brady noted, however, "Christ the one teacher of all" could never function as Bonaventure's principium without doing extreme violence to the literary parameters set for that academic exercise. Bonaventure's principium thus remained at large and has continued to elude scholars since Brady's reflections thirty-four years ago. Until now.Though Brady's terminology requires modification in the light of more recent studies, the thesis I will argue for in this article is that the text we know as the De reductione is in fact the second half of Bonaventure's two part inaugural lecture as a master at Paris. The first half of the lecture I have identified and provisionally edited: an overlooked sermon beginning with the verse, Omnium artifex docuit me sapientia .In order to demonstrate my thesis that the De reductione is part of Bonaventure's inaugural lecture as a master or his principium, I will first review the specific terminology required to understand this literary genre. Second, I will focus on the form and subject matter of the De reductione itself in order to establish that it may be understood as sermon and that its subject matter fits within the genre of principia. Third, I will highlight known principia that share concerns and style similar to the De reductione thus further demonstrating that the text is Bonaventure's principium. Fourth, I will discuss two manuscripts that present the De reductione as a principium. In connection, I will also indicate how these two manuscripts present the relationship between Bonaventure's overlooked sermon Omnium artifex docuit me sapientia and the De reductione. Fifth, I will show how Omnium artifex forms an essential prologue to the De reductione.I. Clarifying the literary genre of the principiumThe term principium can cause confusion since the term takes on different meanings in accordance with the variety of meanings and associations the term possessed in the middle ages. Clarity regarding this term is crucial if the present thesis is to be proved and so I must review the basic ways the term could be used.In a broad sense, the term principium refers simply to "the inaugural lecture of a course," which in turn belongs to the much broader category of sermon. In this sense of inaugural lecture or sermon, Bonaventure's prologues to each of the four books of Peter Lombard's Sentences, the prologues to his biblical commentaries, and even to some degree the prologue to.. (shrink)

This book offers a critical account of the fundamental elements of Leibniz's philosophy, as they manifest themselves in his metaphysics and philosophy of language. Emphasis is placed upon his hitherto neglected doctrine of nominalism, which states that only concrete individuals exist and that there are no such things as abstract entities – no numbers, geometrical figures or other mathematical objects, nor any abstractions such as space, time, heat, light, justice, goodness, or beauty. Using this doctrine as a basis, the book (...) considers the core of Leibniz's metaphysics and philosophy of language, including the well‐known principles of Contradiction, Sufficient Reason, Continuity and Individuation, and the concepts of Possible World, Individual Substance, Truth, and Necessity. (shrink)

As bearers of the divine image, all of us are storytellers and artists. However, few people today believe in truth that is not empirically knowable or verifiable, the sort of truth often trafficked through direct forms of communication. Drawing on the works of Soren Kierkegaard, Benson P. Fraser challenges this penchant for direct forms of knowledge by introducing the indirect approach, which he argues conveys more than mere knowledge, but the capability to live out what one takes to be (...) true. Dr. Fraser suggests that stories aimed at the heart are powerful instruments for personal and social change because they are not focused directly on the individual listener; rather, they give the individual room or distance to reconsider old meanings or ways of understanding. Indirect communication fosters human transformation by awaking an individual to attend to images or words that carry deep symbolic force and that modify or replace one's present ways of knowing, and ultimately make one capable of embodying what he or she believes. Through an examination of the indirect approach in Kierkegaard, Jesus, C. S. Lewis, and Flannery O'Connor, Fraser makes a strong case for the recovery of indirect strategies for communicating truth in our time"--Back cover. (shrink)

It is very unfortunate that the philosopher who, as would be generally agreed, has had the greatest influence on modern thought is a writer whose style presents a particularly formidable barrier to the layman, or indeed to any reader tackling him for the first time; and this makes it all the more necessary that an effort should be made by those who have read and studied his works to communicate what they take to be the essential parts of his message. (...) The present article is an attempt to fulfil a part of this function, i.e. to convey a few of the leading ideas of Kant's Critique of Pure Reason, while leaving aside altogether his other writings. I hope Kantian scholars will forgive me if in the attempt to make some of Kant's ideas clear in a very small space to readers who have not specialized in the subject but are interested in philosophy I seem not to do justice to the complexity of his finer distinctions. Also I had better add that this article is simply an attempt to state Kant's doctrine; it is not intended as an expression of my own views, and refrains from criticism. (shrink)

In Britain and, I think, America at least the “idealist movement” in philosophy is very widely regarded as a spent force, as a subject only for historical study. There are indeed different definitions of “idealism.” The term was defined explicitly by at least one distinguished British philosopher as covering “all those philosophies which agree in maintaining that spiritual values have a determining voice in the ordering of the universe.” This doctrine, though unfortunately less vocal than it was, has by no (...) means died out, and will not as long as there are theists who talk about God in any but a subjectivist sense. But a theist would not usually be called an idealist unless he based his theism on a particular kind of approach to the problems of metaphysics. Further, the term “idealist” would also be applied to a pessimist like Schopenhauer, for whom evil rather than good was conceived as predominant and whose philosophy could certainly not be described in the above terms. Some would apply it to philosophers who did not make any positive metaphysical assertion but only insisted that we had to reduce the concept of physical objects to a concept for organising human experience. Like -isms in general the term “idealism” has therefore a distinctly varied connotation; but in its most characteristic and influential form it was an attempt to give a philosophical proof of the essential doctrines of religion or at least of something which, though not identical with orthodox Christianity, provided an adequate substitute for it, being the philosophical truth which the teachings of the Church metaphorically expressed. (shrink)