Though we agree with their argument that language is shaped by domain-general learning processes, Christiansen & Chater (C&C) neglect to detail how the development of these processes shapes language change. We discuss a number of examples that show how developmental processes at multiple levels and timescales are critical to understanding the origin of domain-general mechanisms that shape language evolution.

The article argues for a stand-alone ethics course in accounting and details the shortfalls and questionable approach of “teaching ethics across the curriculum”, especially for those preparing for professional careers in accounting. The need for a prerequisite course in the philosophy of ethics and moral reasoning is also addressed. A proposed semester listing of course topics for an accounting ethics course is presented, with supporting reasoning for their inclusion, and a detailed semester course syllabus is provided for consideration.

The article argues for a stand-alone ethics course in accounting and details the shortfalls and questionable approach of “teaching ethics across the curriculum”, especially for those preparing for professional careers in accounting. The need for a prerequisite course in the philosophy of ethics and moral reasoning is also addressed. A proposed semester listing of course topics for an accounting ethics course is presented, with supporting reasoning for their inclusion, and a detailed semester course syllabus is provided for consideration.

In this research, we review the current level of ethics education prior to college and the emphasis of the Association to Advance Collegiate Schools of Business (AACSB) on business ethics education in college using an ‘across the curriculum’ approach. We suggest that business schools and accounting practitioners can forge a more meaningful partnership than what currently exists through the traditional business advisory council prevalent at most schools of business. Ethical conduct is inherent in the practice of public accounting and a (...) hallmark of the accounting profession. Accounting practitioners can play a significant and positive role in helping business schools to reexamine their obligations to society and their students by actively engaging in the exchange of views by academics on the necessity for ethics education as well as those of professional accounting bodies.1. (shrink)

The central project of the Critique of Pure Reason is to answer two sets of questions: What can we know and how can we know it? and What can't we know and why can't we know it? The essays in this collection are intended to help students read the Critique of Pure Reason with a greater understanding of its central themes and arguments, and with some awareness of important lines of criticism of those themes and arguments.

Communication is crucial to the fulfillment of organizational members'' responsibilities. Bavelas et al. (1990) describe equivocation as nonstraightforward communication. It appears ambiguous, contradictory, obscure or even evasive. In their view, equivocation is a form of information control for the purpose of maintaining social relationships. It is avoidance; a response chosen when all other communication choices in the situation would lead to negative consequences.A critical role of accountants and other organizational members is the communication of results and activities to management. Professional (...) standards require that accountants be objective and unbiased reporters. If results are clearly reported to management, then costs associated with failed projects have the potential of being contained or minimized. The ethical communication choice for a failed project is a clear and fair representation. However, organizational members may choose to equivocate in order to maintain social relationships in the organizational environment. (shrink)

Although undergraduate students are exposed to ethical issues through class assignments, discussions, and readings, they typically do not have first hand experience with business dilemmas. Student opinions on ethical standards and behavior in American business have received scant attention in the literature. The purpose of the study is to provide additional information to both educators and organizations about the ethical perceptions of students. Furthermore, the study contrasts student responses to business and community leaders' responses obtained in a prior study conducted (...) by Touche Ross (1988). The findings from this study are based on an opinion survey about ethics in American business, completed by 476 liberal arts and business students attending a private, religiously affiliated college in New York State. The data indicate numerous differences in perceptions between students and business and community leaders. Differences were also found when students were classified by school (Arts & Science versus Business) and by gender. Overall, students appear to place a strong value on education. Students are the source of new entrants to the business world and the foundation for ethical structures being built by organizations. The findings from this study should assist both educators and employers in the development of necessary programs to maximize the ethical potential of their constituents. (shrink)

This study compares the level of ethics research published in 25 business-ethics journals and the Top-40 journals for the accounting, finance, and marketing disciplines. This research documents an increasing level of ethics research in the accounting and marketing disciplines starting in 1992. While the level of finance doctorates reported by the Association to Advance Collegiate Schools of Business (AACSB) has increased at a higher rate (40.4%) than accounting (18.4%) and marketing (32.2%) since 1995, this increase has not been reflected in (...) the level of ethics scholarship in finance. The level of ethics scholarship in finance remained relatively constant between 1987 and 2005 at an average of seven coauthor-adjusted articles per year. However, both the accounting and marketing disciplines now regularly publish approximately 50 coauthor-adjusted articles each year. (shrink)

Despite governmental and private antismoking initiatives, tobacco smoking remains a significant public health and economic challenge. The Centers for Disease Control and Prevention estimates that for each year between 1997 and 2001, cigarette smoking and exposure to secondhand smoke caused approximately 438,000 U.S. residents to die prematurely, resulting in 5.5 million years of potential life lost, and in $92 billion dollars of lost productivity. Also, despite convincing scientific data that laws against indoor smoking protect people from the negative health effects (...) of cigarette smoke, not all states have afforded their residents this protection. As of July 2007, 16 states neither restricted nor banned indoor smoking in restaurants, private worksites, or government worksites, and many state statutes only required separate rooms for smokers rather than eliminating all smoking inside buildings. In several states, local governments have attempted to fill this gap by adopting their own antismoking measures. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Explorations in Ancient and Modern Philosophy by Myles F. BurnyeatAllison Piñeros Glasscock and Elizabeth C. Shaw and Staff*BURNYEAT, Myles F. Explorations in Ancient and Modern Philosophy, vol. 4. Cambridge: Cambridge University Press, 2022. xii + 395 pp. Cloth, $120.00The eleven essays in this collection were originally published while Burnyeat was at All Souls College, Oxford (1996–2006) and during his subsequent retirement. Like volume 3 of the same series, (...) the collection was published posthumously, with editorial work undertaken by Carol Atack, Malcolm Schofield, and David Sedley. Part I contains seven essays on topics in ontology and epistemology; part II contains four essays on physics and optics. The figures examined include the usual suspects—Plato and Aristotle (plus an appearance by Aquinas)—but Burnyeat also draws our attention to some less appreciated accomplices to the ancient philosophical project: the Platonist commentator Numenius of Apamea, the Pythagorean Archytas of Tarentum, and Anaxarchus of Abdera, a follower of Democritus. The result is a collection that showcases one of Burnyeat's greatest strengths: his ability to identify the clues left for us in ancient texts and to produce from them compelling and exquisitely detailed accounts of what ancient philosophers were thinking and why.One of the final papers of the volume illustrates Burnyeat's detective acumen. "Archytas and optics" starts from the following question: Why is optics absent from the mathematical curriculum Plato sketches in the Republic? Burnyeat hypothesizes that if mathematical optics existed when the Republic was written, Plato likely excised it from the curriculum on the grounds that the discipline would lead the student to focus on visible things and their appearances. The bulk of the paper is devoted to establishing the antecedent of this conditional. Burnyeat argues that mathematical optics did exist at the time of the Republic's writing, and he posits the noncanonical Pythagorean Archytas as its founder. To recognize the significance of this lacuna in the Republic's curriculum and to provide a persuasive identification of the founder of an entire discipline is already to make a substantial contribution to scholarship. But how Burnyeat arrives at his central conclusion is equally impressive. He takes the reader on a tour of Aristotle, Plato, and Iamblichus, fragment 4 of Archytas, and the Apologia of Apuleius (whom readers might better recognize as the novelist responsible for The Golden [End Page 345] Ass). The result is not only an answer to the paper's central question, but a deeper understanding of the broader intellectual network in which canonical figures like Plato and Aristotle operated.No fragment is too small to catch Burnyeat's notice, nor is any line in a manuscript too faint. Part I of the collection includes Burnyeat's famous paper "Kinēsis vs. energeia: a much-read passage in (but not of) Aristotle's Metaphysics." The central argument is that Metaphysics 9.6.1048b18–35 is out of place. It was written by Aristotle for a different context and should not be printed in book 9. Because this article is so well known, I will not dwell on the details of the argument, but once again Burnyeat's methodology is worthy of comment. The first part of the paper offers a careful examination of the Metaphysics's manuscript tradition that attends both to what is present and to what is absent. For example, we learn that the focus passage is missing from an entire branch of the tradition, which Burnyeat suggests is the result of a learned excision. Later, Burnyeat develops a psychological sketch of the scribe of manuscript Ab beginning from the observation that a faint line is drawn through part of the focus passage. He argues that the scribe's motivation is not disapproval of the passage's contents but a desire to keep his text and commentary in sync. Observations like these provide the foundation for Burnyeat's thesis about the philosophical import of the focus passage, and they demonstrate that the physical record can be just as vital to reconstructions of ancient philosophy as the words that the record preserves.Occasionally, Burnyeat offers more direct admonitions to his readers about how to approach ancient philosophy. A key lesson... (shrink)

This article describes some potential uses of Bayesian estimation for time-series and panel data models by incorporating information from prior probabilities in addition to observed data. Drawing on econometrics and other literatures we illustrate the use of informative “shrinkage” or “small variance” priors while extending prior work on the general cross-lagged panel model. Using a panel dataset of national income and subjective well-being we describe three key benefits of these priors. First, they shrink parameter estimates toward zero or toward each (...) other for time-varying parameters, which lends additional support for an income → SWB effect that is not supported with maximum likelihood. This is useful because, second, these priors increase model parsimony and the stability of estimates and thus improve out-of-sample predictions and interpretability, which means estimated effect should also be more trustworthy than under ML. Third, these priors allow estimating otherwise under-identified models under ML, allowing higher-order lagged effects and time-varying parameters that are otherwise impossible to estimate using observed data alone. In conclusion we note some of the responsibilities that come with the use of priors which, departing from typical commentaries on their scientific applications, we describe as involving reflection on how best to apply modeling tools to address matters of worldly concern. (shrink)

Elimination of state laws that preempt local antismoking ordinances is a national health objective. However, the tobacco industry and its supporters have continued to pursue statelevel preemption of local tobacco control ordinances as part of an apparent strategy to avoid the difusion of grassroots antismoking initiatives. And, an increasing number of challenges to local ordinances by the tobacco industry and persons supported by the tobacco industry are being decided in state supreme courts and courts of appeals. The outcomes of seemingly (...) similar cases about the validity of local smoke-free air ordinances vary signifcantly by state. This paper examines the common and unique aspects of the decisions and the potential implications of court rulings on preemption for future state tobacco control eforts and achievement of national health objectives around the elimination of preemption. Using a search strategy developed for the Centers for Disease Control and Prevention's State Tobacco Activities Tracking and Evaluation System, cases where a state or federal appellate level court made a fnding on the validity of a local smoke-free air ordinance or regulation were identifed in 19 states. In contrast to previous studies, we found that cases in approximately half of states were decided for local governments. We also found that across the states, courts were considering similar factors in their decisions including the extent to which: the local government possessed the authority to pass the ordinance, the ordinance conficted with the state constitution, and state statutes preempt the ordinance. (shrink)

Presents a plethora of approaches to developing human potential in areas not conventionally addressed. Organized in two parts, this international collection of essays provides viable educational alternatives to those currently holding sway in an era of high-stakes accountability.

In lieu of an abstract, here is a brief excerpt of the content:Kant's Critique of Berkeley HENRY E. ALLISON THE CLAIMTHAT KANT'S IDEALISM,or at least certain strands of it, is essentially identical to that of Berkeley has a long and distinguished history. It was first voiced by several of Kant's contemporaries such as Mendelssohn, Herder, Hamann, Pistorius and Eberhard who attacked the alleged subjectivism of the Critique of Pure Reason. 1 This viewpoint found its sharpest contemporary expression in the (...) notorious Garve-Feder review to which Kant responded at length in the Prolegomena. In subsequent times it has been championed by Schopenhauer, and most nineteenth century German commentators on the relation between the two philosophers. 2 In addition, it has been, and continues to be, the prevailing view of the vast majority of British writers on Kant, including, with significant qualifications, Norman Kemp Smith. 3 This tradition continues despite the fact that Kant specifically, and in no uncertain terms, repudiated this identification in the Prolegomena and the second edition of the Critique. In both works he responds to the charges of subjectivism, and in so doing distinguishes his position from that of Berkeley, who in the eighteenth century was commonly regarded as a solipsist and denier of the "external world." 4 In contra-distinction to Kant's own critical or transcendental idealism, which explains the possibility of synthetic a priori knowledge within the realm of possible experience, Berkeley is characterized as a "dogmatic" or "visionary idealist." He is judged guilty of "degrading bodies to mere illusion" (B69), of regarding things in space as "merely imaginary entities" (B274), and of holding with all "genuine idealists" that: "all knowledge through the senses and experience is i Cf. Hans Vaihinger, Commentar zu Kant's Kritik der Reinen Vernunft (Stuttgart, Berlin, Leipzig, 1892), II, 494-505. Cf. Friederich Fredericks, Der Phainomenale Idealisraus Berkeley's und Kant's (Berlin, 1871); Robert Zimmerman, "Ober Kant's Widerlegung des Idealismus yon Berkeley" (Sitzungsberichte der Akademie der Wissenschaften, Vienna, Philox.-hist. Kl.), LXVIII (1871); Gustav Dieckert, tiber dos Verhiiltnis des Berkeleyschen ldealismus zu Kantischen Vernun]tkritik (Konitz, 1888). Tiffs is a consequence of the general British tendency to view Kant in phenomenalist terms. A typical recent example is found in P. F. Strawson, The Bounds of Sense (London, 1966). Kemp Smith in his Commentary to Kant's Critique o[ Pure Reason (2nd ed., rev., 1923) takes greaZ pains to distinguish between the subjectivist strand in Kant's thought, which is essentially identical to Berkeley's position, and the genuine critical doctrine which stands side by side with it in the text. 9 Cf. I-I.M. Bracken, The Early Reception of Berkeley's Materialism 1710-1733, rev. ed. (The Hague: Martinus Nijhoff, 1965). [43] 44 HISTORY OF PHILOSOPHY nothing but sheer illusion, and only in the ideas of pure understanding is there truth" (374). 5 One of the chief reasons for the continuation of the Kant-Berkeley tradition is that these, and similar statements about Berkeley, which we find in these works and in Kant's correspondenc e with Beck, have not been taken very seriously by Kant's critics. They are usually dismissed as obvious misinterpretations, due to Kant's ignorance of Berkeley's actual writings, and of his reliance upon distorted second and third hand accounts of Berkeley's thought such as is to be found in Beattie. Furthermore, this view is often supported by the philological reflection that Kant did not read English, and that Berkeley's writings were not yet available in German translation. 6 The philological argument, however, loses much of its force when we consider that there was indeed a German translation of Berkeley's Dialogues, which although apparently unknown to nineteenth century scholars, was readily accessible to Kant. This is to be found, together with a translation of Collier's Clavis Universalis and critical analyses, in a work by the professor of philosophy at Rostock, Johann Christian Eschenbach, entitled: Samlung der vornehmsten Schri[tsteller die die tFirklichkeit ihres eignen K~rpers und der ganzen Ki~rperwelt leugnen (Rostock, 1756). Furthermore, in addition to this work, which was probably known to Kant, there is Berkeley's important Latin work, De Motu (1721), as well as French translations of many of... (shrink)

F. A. Hayek has had great influence upon recent political thought. Though he presents no organized account of Bentham his many references, mostly uncomplimentary, create the impression that Bentham's presentation was characteristically ‘crudely expressed’ and ‘naive’, and that Benthamite constructivism has been a major threat to individual liberty and a precursor of totalitarian social control. While Hayek has made a valuable contribution to the study of political ideas, this caricature has probably discouraged his readers from studying Bentham. It will be (...) argued, however, that Bentham and Hayek share much common ground, and that an appreciation of the ways in which Bentham's position differs from Hayek's may contribute to a useful critique of Hayek's system. (shrink)

An inspiring collection of the personal philosophies of a fascinating group of individuals Based on the NPR series of the same name, This I Believe features eighty essays penned by the famous and the unknown—completing the thought that the book’s title begins. Each piece compels readers to rethink not only how they have arrived at their own personal beliefs but also the extent to which they share them with others. Featuring a star-studded list of contributors—including Isabel Allende, John Updike, William (...) F. Buckley, Warren Christopher, Penn Jillette, Colin Powell, Rick Moody, and Kay Redfield Jameson—the collection also contains essays by a Brooklyn lawyer; a part-time hospital clerk in Rehoboth, Massachusetts; a woman who sells yellow pages advertising in Fort Worth, Texas; and a man who serves on the state of Rhode Island’s parole board. The result is a stirring, funny, and always provocative trip inside the minds and hearts of a diverse group of Americans whose beliefs—and the incredibly varied ways in which they choose to express them—reveal the American spirit at its best. (shrink)

We show how a simple nonlinear dynamical system (the discrete quadratic iteration on the unit segment) can be the basis for modelling the embryogenesis process. Such an approach, even though being crude, can nevertheless prove to be useful when looking with the two main involved processes:i) on one hand the cell proliferation under successive divisions ii) on the other hand, the differentiation between cell lineages. We illustrate this new approach in the case of Caenorhabditis elegans by looking at the early (...) stages of embryogenesis, up to several hundreds of cells (lima bean larval stage). We show how the many results that have been obtained by several groups can be interpreted in terms of values for the parameters controlling the dynamical system. Furthermore, we can extend the model to the cases of genetic mutations. More precisely the teratogenetic and lethal effects are associated with abnormal variation of the control parameters with time. (shrink)

P.F. Strawson represents a philosophical tradition in Kant scholarship. Strawson is opposed to Kant’s transcendental idealism, but he finds much of value in Kant’s metaphysical views. Strawson’s goal in The Bounds of Sense is to separate what is of value in Kant’s thought from Kant’s transcendental idealism. His dislike of transcendental idealism is based upon a certain interpretation which Henry Allison calls “the standard picture”. This picture is shared by several of Kant’s commentators, but is best exemplified in the (...) work of Strawson and H.A. Prichard. Concerning Strawson’s interpretation of Kant, R.C.S. Walker writes. (shrink)

In this paper I want to do the following things. First I want to show that in the part of the Theaetetus where the relationship between knowledge and perception is examined, the concept of knowledge that is in question is very clearly characterized. We are left in no doubt as to what is to count as knowing. Secondly I want to unravel in some detail the case that Socrates puts on Protagoras’ behalf where he draws on what Protagoras actually wrote (...) (151 E-152C); as opposed to what he may have taught secretly to his pupils (152C-160D). Thirdly I wish to argue that if we let the dialogue speak for itself, it is manifest that this case put up on Protagoras’ behalf at 151 E-152C is not overthrown; it is not even shaken. (shrink)

Because anticipated and retrospective regret play important roles in practical deliberation and motivation, better understanding them can illuminate the contours of human agency. However, the possibility of self-ignorance and the fact that we change over time can make regret—especially anticipatory regret—not only a poor predictor of where the agent will be in the future but also an unreliable indicator of where the agent stands. Granting these, this paper examines the way in which prospective and, particularly, retrospective regret can nevertheless yield (...) important insight into the sorts of creatures we are, both generally and individually. The experience of retrospective regret can show a person she values something in a way she did not know or that she is (or was) a different person than she had thought, insights which can factor into forward-looking, or prospective, deliberation. Such instances of revelatory regret reveal something to the agent about herself as agent. I examine two cases of agential self-ignorance. In the first, the experience of regret reveals what the agent values, not only to others but even to the agent himself. In the second, the agent anticipates experiencing regret for an action but does not experience the regret, suggesting that the agent did not value the rejected alternative in the way she thought. Anticipatory regret is forward-looking and can play an important role in practical deliberation. But insofar as anticipatory regret flows from one’s imperfect judgment and prospection about oneself, retrospective regret can be an important corrective in helping the agent understand her own standpoint. (shrink)