This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors'' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path analysis (...) results indicate that: (1) Ethical judgments in situations of high moral intensity are affected by personal values and by environmental variables, such as the professional code of conduct (direct and indirect effects) and previous ethics instruction (direct effect only). (2) Corporate ethical culture, and a relatively strong firm rules-orientation, affect auditors'' idealism but not relativism, and therefore indirectly affect ethical judgments. Jones'' (1991) moral intensity argument is supported: differences in the characteristics of specific judgment tasks apparently result in different decision processes. (shrink)

The Mahāyāna Buddhist term dhāraṇī has been understood to be problematic since the mid-nineteenth century, when it was often translated as “magical phrase” or “magical formula” and was considered to be emblematic of tantric Buddhism. The situation improved in contributions by Bernhard, Lamotte and Braarvig, and the latter two suggested the translation be “memory,” but this remained difficult in many environments. This paper argues that dhāraṇī is a function term denoting “codes/coding,” so that the category dhāraṇī is polysemic and context-sensitive. (...) After reviewing Western scholarship, the article discusses dhāraṇī semantic values and issues of synonymy, the early applications of mantras, the sonic/graphic background of coding in India extended into Buddhist applications, and the soteriological ideology of dhāraṇīs along with some of its many varieties. (shrink)

Corporate social responsibility, sustainability and acting ethically are all accepted business aims, but their meaning and implementation in a global context is far less clear-cut. Global Business Ethics cuts through the confusion to provide a coherent basis for ethical decision-making within the complications of the international business landscape. Underpinned by theory and including worked-through examples of ethical dilemmas and their solutions, this textbook will guide the reader beyond theory to real-world business decisions. Practical tools such as decision trees and suggested (...) principles to apply in dilemma situations give readers the skills and confidence to tackle the ethical challenges they face. A unique working code of ethics is provided as a model with guidance to readers for adaptation and implementation. Case studies include: Walmart, Hershey's, Citibank, Ford, Nike, Johnson & Johnson, Harley- Davidson, The Body Shop and Procter and Gamble. A chapter on the legal aspects of ethics provides clear guidance on the complex relationship between law and ethics in international business. The final part takes an in-depth look at the practical application of ethics in business life. Covering all the major theories of ethics, including an examination of the role of quantification of ethics, Global Business Ethics demonstrates how their principles can be applied to inform better business decisions. (shrink)

In this essay I argue that T. S. Kuhn, at least in his later works, can be regarded as a perspectival realist. This is a retrospective interpretation based mainly on the essays published posthumously under the title The Road Since Structure (Kuhn 2000). Among the strongest grounds for this interpretation is that Kuhn explicitly states that one must have a “lexicon” in place before raising questions about the truth or falsity of claims made using elements of the lexicon. This, in (...) a linguistic framework, can be understood as an affirmation of perspectival realism. The essay concludes with an examination of Donald Davidson’s famous paper, “On The Very Idea of a Conceptual Scheme,” arguing, along lines Kuhn himself suggested, that Davidson’s presentation is no threat to his notion of a conceptual scheme, or, I would add, a theoretical perspective. (shrink)

This book constitutes the best history of post-positivist philosophy and sociology of science we are likely ever to get. To a large extent, the power of the narrative derives from its being restricted to broadly epistemological issues. Thus the title, which mimics the title of a paper by the philosopher of language, Donald Davidson, someone little known among members of the science studies community (Davidson, 1986). The restriction to epistemological issues is surely well justified since among the founding (...) themes of contemporary science studies were ‘the sociology of scientific knowledge’ (SSK) and ‘the manufacture of knowledge’. The opposition to positivist, particularly Popperian, accounts of the nature of scientific knowledge in these early sociological studies was explicit. Of course, as science studies has broadened into science and technology studies (STS) and includes major contributions from many others, including historians and anthropologists of science, many in the broader STS community are now not much concerned with epistemological issues. Nevertheless, this book should be required reading for all graduate students beginning their studies in the history, philosophy, or social study of science, for there is no better account of the debates about the nature of scientific knowledge that have taken place since the 1950s. Part of what makes this a good history is that the author has not been a participant in these past debates. He is neither a philosopher nor sociologist, but an intellectual historian whose previous books include: The Great Debate: ‘Bolshevism’ and the Literary Left in Germany, 1917–1930.. (shrink)

Talents that selectively facilitate the acquisition of high levels of skill are said to be present in some children but not others. The evidence for this includes biological correlates of specific abilities, certain rare abilities in autistic savants, and the seemingly spontaneous emergence of exceptional abilities in young children, but there is also contrary evidence indicating an absence of early precursors of high skill levels. An analysis of positive and negative evidence and arguments suggests that differences in early experiences, preferences, (...) opportunities, habits, training, and practice are the real determinants of excellence. Key Words: exceptional ability; expertise; gift; innate capacity; music; potential; prodigy; specific ability; talent. (shrink)

Connectionism is currently one of the most flourishing and interdisciplinary areas of cognitive science. Drawing on research in neural computation and networks it has found applications in areas such as psychology and animal intelligence. By using types of network which attempt to mirror our own cognitive architecture, connectionism is making breakthroughs in the understanding of the human mind a real possibility.

Findings from prior research show that there is a general tendency to discipline top sales performers more leniently than poor sales performers for engaging in identical forms of unethical selling behavior. In this study, the authors attempt to uncover moderating factors that could override this general tendency and bring about more equal discipline for top sales performers and poor sales performers. Surprisingly, none were found. A company policy stating that the behavior in question was unacceptable nor a repeated pattern of (...) unethical behavior offset the general tendency to treat top sales performers more leniently than poor sales performers. In an attempt to dig deeper to find a significant moderating effect, two follow-up experiments were conducted. In the first follow-up experiment, a specific training program designed to communicate top management's desire to treat ethical matters equally based on the severity of the act had no effect on equalizing the discipline between top sales performers and poor sales performers. In the second follow-up experiment, a stronger company policy that specified a prescribed level of punishment also failed to equalize the discipline. A superior sales performance record appears to induce more lenient forms of discipline, despite the presence of other factors and managerial actions that are specifically instituted to produce more equal forms of discipline. The answer to the question posed in the article title is, "apparently very strong!". (shrink)

This Response addresses eight issues raised in the commentaries: (1) the question of how innate talents should be defined; (2) relationships between the talent account and broader views concerning genetic variability; (3) the quality of the empirical evidence for and against the talent account; (4) the possible involvement of innate influences on specific abilities; (5) the possibility of talent-like phenomena in autistic savants; (6) alternative explanations of exceptional expertise at skills; (7) practical and educational implications of the talent account and (...) alternative positions. Finally, (8), we conclude by discussing the impact of the commentaries on our own views. (shrink)

Using practicing sales managers as subjects, the results indicate that personal characteristics of gender may be used in making disciplinary judgments following episodes of a particular type of unacceptable work behavior, an unethical selling act. As hypothesized, saleswomen were disciplined less severely while salesmen were disciplined more severely. However, female sales managers did not administer discriminatory discipline. The discipline administered by female sales managers to salesmen and to saleswomen was quite uniform. Furthermore, the discipline administered by female sales managers to (...) salesmen and saleswomen was quite close to the discipline administered by male sales managers to salesmen. The only outlying level of discipline administered in the study was more leniency shown by male sales managers toward saleswomen. (shrink)

It is argued here that cognitive science currently neglects an important source of insight into the human mind: the effects created by magicians. Over the centuries, magicians have learned how to perform acts that are perceived as defying the laws of nature, and that induce a strong sense of wonder. This article argues that the time has come to examine the scientific bases behind such phenomena, and to create a science of magic linked to relevant areas of cognitive science. Concrete (...) examples are taken from three areas of magic: the ability to control attention, to distort perception, and to influence choice. It is shown how such knowledge can help develop new tools and indicate new avenues of research into human perception and cognition. (shrink)

This comprehensive educational history of public schools in Hawai'i shows and analyzes how dominant cultural and educational policy have affected the education experiences of Native Hawaiians. Drawing on institutional theory as a scholarly lens, the authors focus on four historical cases representing over 150 years of contact with the West. They carefully link historical events, significant people, educational policy, and law to cultural and social consequences for Native Hawaiian children and youth. The authors argue that since the early 1800s, educational (...) policy in Hawai'i emphasizing efficiency has resulted in institutional structures that have degenerated Hawaiian culture, self-image, and sovereignty. Native Hawaiians have often been denied equal access to quality schools and resulting increased economic and social status. These policies were often overtly, or covertly, racist and reflected wider cultural views prevalent across the United States regarding the assimilation of groups into the American mainstream culture. The case of education in Hawai'i is used to initiate a broader discussion of similar historical trends in assimilating children of different backgrounds into the American system of education. The scholarly analysis presented in this book draws out historical, political, cultural, and organizational implications that can be employed to understand other Native and non-Native contexts. Given the increasing cultural diversity of the United States and the perceived failure of the American educational system in light of these changes, this book provides an exceptionally appropriate starting point to begin a discussion about past, present, and future schooling for our nation's children. Because it is written and comes from a Native perspective, the value of the "insider" view is illuminated. This underlying reminder of the Native eye is woven throughout the book in _Ha'awina No'ono'o_--the sharing of thoughts from the Native Hawaiian author. With its primary focus on the education of native groups, this book is an extraordinary and useful work for scholars, thoughtful practitioners, policymakers, and those interested in Hawai'i, Hawaiian education, and educational policy and theory. (shrink)

Research on self-determination theory and clinical models such as acceptance and commitment therapy has shown that behaving in line with our values is key to maintaining healthy well-being. Combining work on values and experimental studies on moral hypocrisy and well-being, we experimentally tested how behaving incongruently with values affects well-being. We hypothesized that discrepancies between how one thinks one should have behaved and how one reported one did behave would be more detrimental to well-being when the behaviors were value-expressive and (...) motivationally coherent compared to a control condition; greater perceived gaps between how participants feel they should have acted and how they report they did act would be associated with more negative well-being outcomes; the relationship between value manipulation and well-being would be mediated by perceived behavioral gap; and that personal values would interact with value manipulation to produce differential effects on well-being. One-hundred and fifty-eight first-year psychology students participated in an experiment designed to highlight discrepancies between how participants have behaved in accordance with a certain value and how they think they should have behaved, before reporting their well-being. As hypothesized, greater discrepancies between reported past behavior and how participants thought they should have behaved was associated with negative affect and decreased reports of positive well-being. We found no evidence for differential effects of manipulated value-expressive behaviors on well-being, or for our hypotheses that personal values and manipulated value-expressive behaviors interact. Nevertheless, value content mattered in terms of inducing perceived behavioral gaps. Our study suggests that perceived discrepancies between any value and reported past behavior can have a negative impact on some aspects of well-being. We discuss how the application of our methodology can be used in further studies to disentangle the value-behavior nexus. (shrink)

The history of the Euclidean Steiner tree problem, which is the problem of constructing a shortest possible network interconnecting a set of given points in the Euclidean plane, goes back to Gergonne in the early nineteenth century. We present a detailed account of the mathematical contributions of some of the earliest papers on the Euclidean Steiner tree problem. Furthermore, we link these initial contributions with results from the recent literature on the problem.

While the literature in business ethics abounds with philosophical analyses, perspectives from religious thinkers are curiously underrepresented. What religious analysis has occured has often been moralistic in tone, more fit to the pulpit than the classroom or the boardroom. In the three essays that follow, presented originally at a panel at the Annual Meeting of the American Academy of Religion in 1989, ethicists from the Protestant, Roman Catholic, and Jewish traditions analyze a case study familiar to many who teach and (...) research in business ethics - the Consolidated Foods Case. Each author shows how a particular religious tradition might react to the case. The authors show how insights from their traditions would affect corporation's moral deliberations about policy. Specific policy recommendations are offered to CEO John Bryan. (shrink)

In face of the multiple controversies surrounding the DSM process in general and the development of DSM-5 in particular, we have organized a discussion around what we consider six essential questions in further work on the DSM. The six questions involve: 1) the nature of a mental disorder; 2) the definition of mental disorder; 3) the issue of whether, in the current state of psychiatric science, DSM-5 should assume a cautious, conservative posture or an assertive, transformative posture; 4) the role (...) of pragmatic considerations in the construction of DSM-5; 5) the issue of utility of the DSM – whether DSM-III and IV have been designed more for clinicians or researchers, and how this conflict should be dealt with in the new manual; and 6) the possibility and advisability, given all the problems with DSM-III and IV, of designing a different diagnostic system. Part 1 of this article took up the first two questions. Part 2 took up the second two questions. Part 3 now deals with Questions 5 & 6. Question 5 confronts the issue of utility, whether the manual design of DSM-III and IV favors clinicians or researchers, and what that means for DSM-5. Our final question, Question 6, takes up a concluding issue, whether the acknowledged problems with the earlier DSMs warrants a significant overhaul of DSM-5 and future manuals. As in Parts 1 & 2 of this article, the general introduction, as well as the introductions and conclusions for the specific questions, are written by James Phillips, and the responses to commentaries are written by Allen Frances. (shrink)

While the literature in business ethics abounds with philosophical analyses, perspectives from religious thinkers are curiously underrepresented. What religious analysis has occured has often been moralistic in tone, more fit to the pulpit than the classroom or the boardroom. In the three essays that follow, presented originally at a panel at the Annual Meeting of the American Academy of Religion in 1989, ethicists from the Protestant, Roman Catholic, and Jewish traditions analyze a case study familiar to many who teach and (...) research in business ethics — the Consolidated Foods Case. Each author shows how a particular religious tradition might react to the case. The authors show how insights from their traditions would affect corporation's moral deliberations about policy. Specific policy recommendations are offered to CEO John Bryan. (shrink)

The Philippines sits atop vast mineral deposits estimated to be worth around 47 trillion Philippine Pesos. Yet, mining in the Philippines has a mixed track record as far as its impact on human and economic development is concerned. This paper tries to draw lessons from the Marcopper Mine in Marinduque, Philippines, using a framework—what we call a “mining and human development causality chain”—to begin to think through how extractive industries can contribute to inclusive growth. Essentially, there is a chain of (...) inputs and events that—when properly executed by various stakeholders—could lead to very strong economic and human development outcomes not just for the communities directly affected by the mine but also the country as a whole. Too often, this chain is easily broken by governance. Using a critical analysis of the Marinduque mining disaster, we illustrate how breaking this chain can completely reverse mining’s potential to assist in human development. (shrink)