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 explanatory challenge of sentience is known as the “hard problem of consciousness”: How does subjective experience arise from physical objects and their relations? Despite some optimistic claims, the perennial struggle with this question shows little evidence of imminent resolution. In this article I focus on the “why” rather than on the “how” of sentience. Specifically, why did sentience evolve in organic lifeforms? From an evolutionary perspective this question can be framed: “What adaptive problem(s) did organisms face in their evolutionary (...) past and how were those challenges met? I argue that sentience was a critical component of the adaptive solution (i.e., adopting an agentic stance) to increasingly complex and unpredictable demands placed on vertebrates approximately 500 million years ago (the so-called Cambrian explosion). One consequence of taking an agentic stance is that it freed the organism from its neural moorings, positioning it within phenomenal space outside its brain. (shrink)

In a recently published article, R. N. McLaughlin argues for what he calls an “open form” of bill of rights, in preference to the standard closed form. Such an open form would consist of a directive to the courts “to invalidate laws which offend fundamental morals by depriving citizens of basic rights, or by forcing them to deprive others of basic rights.” A standard form consists, of course, of a list of rights which are not to be violated. His (...) reason for making this proposal is that he does not think the standard form is capable of keeping pace with the changing moral codes which such a bill is supposed to reflect, whereas the open form would by its very nature do so. I should like, in what follows, to argue that the open form presents a number of serious problems which the standard form does not, and that a standard form is in the end to be preferred, both because it does not present these new problems and because it need not be as inflexible in the face of changing moral standards as McLaughlin thinks. (shrink)

Eşrefoğlu Rumi was a Sufi master and poet from the time of the Ottoman sul- tan Mehmed II. His principal writings, a small collection of poems and a treatise Müzekki’n-nüfûs, are both still popular today. Numerous manuscripts of both works survive from the late sixteenth century onward. But there is a substantial gap in the transmission his- tory—no manuscript copy of either work survives from the century following his death, which should be considered anomalous in comparison to other writers of (...) his time. A curious sentence found in some old copies of his Müzekki’n-nüfûs offers an unexpected look into the politics of the day—and, quite probably, an explana- tion for that gap. (shrink)

Humanitarian health care practitioners working outside familiar settings, and without familiar supports, encounter ethical challenges both familiar and distinct. The ethical guidance they rely upon ought to reflect this. Using data from empirical studies, we explore the strengths and weaknesses of two ethical models that could serve as resources for understanding ethical challenges in humanitarian health care: clinical ethics and public health ethics. The qualitative interviews demonstrate the degree to which traditional teaching and values of clinical health ethics seem insufficient (...) for addressing all the realities of health care practice during humanitarian missions. They equally suggest that greater good orientations of public health ethics can thwart the best intentions of health care professionals wanting to attend to the interests of individual patients. Even though neither is complete on its own for helping guide health professionals on field missions, taken together these models have much to offer. At the same time, the narratives of the humanitarian health care workers illustrate how some of the crucial differences between public health ethics and clinical ethics generate tensions in humanitarian health practice. We offer an analysis of some of the complexities this creates for humanitarian health care ethics, and consider ways of adjudicating between the two models. (shrink)

Background. As the development and use of genetic tests have increased, so have concerns regarding the uses of genetic information. Genetic discrimination, the differential treatment of individuals based on real or perceived differences in their genomes, is a recently described form of discrimination. The range and significance of experiences associated with this form of discrimination are not yet well known and are investigated in this study. Methods. Individuals at-risk to develop a genetic condition and parents of children with specific genetic (...) conditions were surveyed by questionnaire for reports of genetic discrimination. A total of 27,790 questionnaires were sent out by mail. Of 917 responses received, 206 were followed up with telephone interviews. The responses were analyzed regarding circumstances of the alleged discrimination, the institutions involved, issues relating to the redress of grievances, and strategies to avoid discrimination. (shrink)

We connect Bermúdez's arguments to previous theorizing about “leaky” rationality, emphasizing that the decision process (including decision frames) “leaks” into the experience of decision outcomes. We suggest that the implications of Bermúdez's analysis are broadly applicable to the study of virtually all real-world decision making, and that the field needs a substantive and not just a formal theory of rationality.

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Writers on jurisprudence often stress that conflict between positive laws and morality does not invalidate the positive laws. A law which requires me to compensate another for an injury caused by a dangerous object kept on my property is not invalidated by the fact that I have not been negligent and have no moral obligation to compensate the injured person. And although I have a moral obligation to keep my promises, positive laws may validly imply that I need not keep (...) promises not made for a consideration or under seal. Thus positive law may permit acts not permitted by morals and may forbid acts permitted by morals. The lesson drawn from these thoughts is that to establish a positive law as valid we need not consider the relationships it bears to the rules of morals. A valid law is simply a law created in accordance with the constitutional conventions or ‘rules of recognition’ of the society in which it is to be applied. It is the manner of its establishment, not its relationship to morals, which makes a law valid. (shrink)

The Ontology for Biomedical Investigations (OBI) is an ontology that provides terms with precisely defined meanings to describe all aspects of how investigations in the biological and medical domains are conducted. OBI re-uses ontologies that provide a representation of biomedical knowledge from the Open Biological and Biomedical Ontologies (OBO) project and adds the ability to describe how this knowledge was derived. We here describe the state of OBI and several applications that are using it, such as adding semantic expressivity to (...) existing databases, building data entry forms, and enabling interoperability between knowledge resources. OBI covers all phases of the investigation process, such as planning, execution and reporting. It represents information and material entities that participate in these processes, as well as roles and functions. Prior to OBI, it was not possible to use a single internally consistent resource that could be applied to multiple types of experiments for these applications. OBI has made this possible by creating terms for entities involved in biological and medical investigations and by importing parts of other biomedical ontologies such as GO, Chemical Entities of Biological Interest (ChEBI) and Phenotype Attribute and Trait Ontology (PATO) without altering their meaning. OBI is being used in a wide range of projects covering genomics, multi-omics, immunology, and catalogs of services. OBI has also spawned other ontologies (Information Artifact Ontology) and methods for importing parts of ontologies (Minimum information to reference an external ontology term (MIREOT)). The OBI project is an open cross-disciplinary collaborative effort, encompassing multiple research communities from around the globe. To date, OBI has created 2366 classes and 40 relations along with textual and formal definitions. The OBI Consortium maintains a web resource providing details on the people, policies, and issues being addressed in association with OBI. (shrink)

The INBIOSA project brings together a group of experts across many disciplines who believe that science requires a revolutionary transformative step in order to address many of the vexing challenges presented by the world. It is INBIOSA’s purpose to enable the focused collaboration of an interdisciplinary community of original thinkers. This paper sets out the case for support for this effort. The focus of the transformative research program proposal is biology-centric. We admit that biology to date has been more fact-oriented (...) and less theoretical than physics. However, the key leverageable idea is that careful extension of the science of living systems can be more effectively applied to some of our most vexing modern problems than the prevailing scheme, derived from abstractions in physics. While these have some universal application and demonstrate computational advantages, they are not theoretically mandated for the living. A new set of mathematical abstractions derived from biology can now be similarly extended. This is made possible by leveraging new formal tools to understand abstraction and enable computability. [The latter has a much expanded meaning in our context from the one known and used in computer science and biology today, that is "by rote algorithmic means", since it is not known if a living system is computable in this sense (Mossio et al., 2009).] Two major challenges constitute the effort. The first challenge is to design an original general system of abstractions within the biological domain. The initial issue is descriptive leading to the explanatory. There has not yet been a serious formal examination of the abstractions of the biological domain. What is used today is an amalgam; much is inherited from physics (via the bridging abstractions of chemistry) and there are many new abstractions from advances in mathematics (incentivized by the need for more capable computational analyses). Interspersed are abstractions, concepts and underlying assumptions “native” to biology and distinct from the mechanical language of physics and computation as we know them. A pressing agenda should be to single out the most concrete and at the same time the most fundamental process-units in biology and to recruit them into the descriptive domain. Therefore, the first challenge is to build a coherent formal system of abstractions and operations that is truly native to living systems. Nothing will be thrown away, but many common methods will be philosophically recast, just as in physics relativity subsumed and reinterpreted Newtonian mechanics. -/- This step is required because we need a comprehensible, formal system to apply in many domains. Emphasis should be placed on the distinction between multi-perspective analysis and synthesis and on what could be the basic terms or tools needed. The second challenge is relatively simple: the actual application of this set of biology-centric ways and means to cross-disciplinary problems. In its early stages, this will seem to be a “new science”. This White Paper sets out the case of continuing support of Information and Communication Technology (ICT) for transformative research in biology and information processing centered on paradigm changes in the epistemological, ontological, mathematical and computational bases of the science of living systems. Today, curiously, living systems cannot be said to be anything more than dissipative structures organized internally by genetic information. There is not anything substantially different from abiotic systems other than the empirical nature of their robustness. We believe that there are other new and unique properties and patterns comprehensible at this bio-logical level. The report lays out a fundamental set of approaches to articulate these properties and patterns, and is composed as follows. -/- Sections 1 through 4 (preamble, introduction, motivation and major biomathematical problems) are incipient. Section 5 describes the issues affecting Integral Biomathics and Section 6 -- the aspects of the Grand Challenge we face with this project. Section 7 contemplates the effort to formalize a General Theory of Living Systems (GTLS) from what we have today. The goal is to have a formal system, equivalent to that which exists in the physics community. Here we define how to perceive the role of time in biology. Section 8 describes the initial efforts to apply this general theory of living systems in many domains, with special emphasis on crossdisciplinary problems and multiple domains spanning both “hard” and “soft” sciences. The expected result is a coherent collection of integrated mathematical techniques. Section 9 discusses the first two test cases, project proposals, of our approach. They are designed to demonstrate the ability of our approach to address “wicked problems” which span across physics, chemistry, biology, societies and societal dynamics. The solutions require integrated measurable results at multiple levels known as “grand challenges” to existing methods. Finally, Section 10 adheres to an appeal for action, advocating the necessity for further long-term support of the INBIOSA program. -/- The report is concluded with preliminary non-exclusive list of challenging research themes to address, as well as required administrative actions. The efforts described in the ten sections of this White Paper will proceed concurrently. Collectively, they describe a program that can be managed and measured as it progresses. (shrink)

This volume presents discussions on a wide range of topics focused on eco-phenomenology and the interdisciplinary investigation of contemporary environmental thought. Starting out with a Tymieniecka Memorial chapter, the book continues with papers on the foundations, theories, readings and philosophical sources of eco-phenomenology. In addition, it examines issues of phenomenological anthropology, ecological perspectives of the human relationship to nature, and phenomenology of the living body and the virtual body. Furthermore, the volume engages in a dialogue with contemporary behavioral sciences on (...) topics such as eco-alienation, sustainability, and the human relationship to the earth in the context of the cosmos. (shrink)

This paper argues that the Islamic metaphysical vision finds its Western philosophical counterpart in Anna-Teresa Tymienecka's Phenomenology of Life. Comparative analysis of the main categories and strategies of knowledge in Islamic metaphysics and the Phenomenology of Life demonstrates obvious similarities, but also significant distinctions whereby the systems can be viewed as complementary. Tymieniecka’s philosophy begins with epoché on preceding philosophical knowledge, while Islamic philosophy begins with revelation. Tymieniecka uses presuppositionless phenomenological direct intuition combined with reflective analysis, while Sufi metaphysics combines (...) logic, intuitio,n and reliance on the experience attained in states of mystical perception. Unification of Reality and realization of truth in the Phenomenology of Life is attained via phenomenological intuition of life in all forms of experience, and in Islam, via certainty attained in religious experiences of unveiling. Due to its refocusing on the dynamic moments of the ontopoiesis of life, Tymieniecka’s ontology serves as a possible solution to the problems incurred by the more static metaphysical vision of Reality in Sufism. (shrink)

In this Article, I propose a novel law and economics explanation of a deeply puzzling aspect of business organization in market economies. Why are virtually all firms organized as capital-managed and -owned (capitalist) enterprises rather than as labor-managed and -owned cooperatives? Over 150 years ago, J.S. Mill predicted that efficiency and other advantages would eventually make worker cooperatives predominant over capitalist firms. Mill was right about the advantages but wrong about the results. The standard explanation is that capitalist enterprise is (...) more efficient. Empirical research, however, overwhelmingly contradicts this. But employees almost never even attempt to organize worker cooperatives. I critique the explanations of the three leading analysts of the subject (N. Scott Arnold, Henry Hansmann, and Gregory Dow), all of whom offer are different transactions cost accounts, as logically defective and empirically inadequate. I then propose an explanation that has been oddly neglected in the literature, that the rarity of cooperatives is explained by the collective action problem identified by writers such as Mancur Olson. Labor management is a public good that generates the n-person prisoner’s dilemma which gives rational actors the incentive to create it in suboptimal (or no) amounts. I support this by reference to the empirical facts about the origin of existing cooperatives and show that this explanation requires no strong version of a questionable rational choice theory. This explanation is supplemented by the mere exposure or familiarity effect derived from social and cognitive psychology, which turns on the fact that labor managed firms are rare, in part because of the public goods problem, thus unfamiliar, which makes them less attractive and thus more likely to be rare. My account points advocates of labor management towards solutions such as institutional changes in incentives, which, however, themselves involve public goods issues. (shrink)

fusion theory challenges efforts to see theory as inhibiting by presenting an approach that is innovative, eclectic, and subtle in order to draw out competing and constellating ideas and opinions. This collected volume of essays examines fusion theory and demonstrates how the theory can be applied to the reading of various works of Indian English novelists.

n this paper, I examine the charge that Gopnik and Meltzoff’s ‘Child as Scientist’ program, outlined and defended in their 1997 book Words, Thoughts and Theories is vitiated by a form of ‘cognitive individualism’ about science. Although this charge has often been leveled at Gopnik and Meltzoff’s work, it has rarely been developed in any detail. -/- I suggest that we should distinguish between two forms of cognitive individualism which I refer to as ‘ontic’ and ‘epistemic’ cognitive individualism (OCI and (...) ECI respectively). I then argue - contra Ronald Giere – that Gopnik and Meltzoff’s commitment to OCI is relatively unproblematic, since it is an easily detachable part of their view. By contrast, and despite their explicit discussion of the issue, their commitment to ECI is much more problematic. (shrink)

In his comments, Richard Fumerton carefully develops two fundamental concerns with my views, which he interprets sympathetically, and almost entirely correctly. Before turning to these concerns, though, I must make one point about his concise opening statement of my principal claims. As I hope is clear from my précis, perceptual experiences provide reasons for empirical beliefs not simply in virtue of sharing demonstrative content with them. The key idea is that a person cannot properly grasp the objective content of these (...) experiences—that is, he cannot actually have experiences of particular things in the mind-independent world around him—without understanding that his apprehension that things are thus and so out there is in part due to the fact that they are. He therefore recognizes the relevant content as his epistemic openness to the way things objectively are. This is clearly central to my overall position. (shrink)

The 1968 Monday Holiday Bill moved George Washington's Birthday from February 22 to the third Monday in February. During the late 1970s and 1980s, however, Presidents' Day emerged spontaneously, replacing Washington's Birthday, and establishing itself in school curricula and business holiday calendars. Because Presidents' Day has no definite content and reflects public preference, a new perspective on holiday commemoration is needed to understand it. Neither the conflict model of holidays, which stresses the manipulation of the masses by elites, nor (...) the commitment model of holidays, which stresses elites and masses sharing the same values, account for Presidents' Day's distinguishing features. Presidents' Day is an instance of abortive commemoration, deliberately designed to combine individual vacations with national holidays. Presidents' Day articulates the de-centering of tradition, waning of affect, confusion, and fragmentation of late twentieth-century American culture. (shrink)

This paper is a twenty-five year retrospective on the development of environmental consciousness in the US The Clean Air Act is taken as proxy for companion measures in water and other areas of the environment, and the emphasis on "efficiency" and "market compatibility" is noted with a mixture of caution and hope. The work of an eminent pragmatic ethicist, Ado Leopard, is re-visited. From the pages of A Sand County Almanac, his notion that right and wrong, good and bad, be (...) assessed in terms of the tendency to produce or preserve "the integrity, beauty, and stability of the biotic community" is explicitly adopted. Leopold''s ethical consciousness raises a question: what reasons do we have to believe that an efficient, booming economy can be made compatible with a finite natural system? Are there boundaries that the economy must respect, or can we "out run" those limits with our technology and expertise? (shrink)

Schwartz developed his Theory of Basic Human Values and corresponding instruments, the portrait values questionnaire (PVQ) and the Schwartz values survey (SVS), in order to measure personal values. He uses these instruments (in a slightly modified form) in conjunction with his Theory of Cultural Value Orientations to measure cultural or societal values. His theoretical work is also used in studying organizational values; however, none of these instruments seem suitable to compare personal and perceived organizational values. If the PVQ (...) is widely used to measure personal values, and we need commensurate measures of the person and organization for comparative analysis, then can we not minimally adjust the PVQ to measure organizational values? In this article we discuss the testing of one such adjusted PVQ used for gauging universities’ organizational values. We developed the PVQ-uni to measure university values as perceived by students. We collected data from sociology departments at two universities, one in Austria ( n = 133) and one Nigeria ( n = 156). We then tested the reliability and the validity of the new instrument. Based on the data collected, we found that the PVQ-uni is a reliable and valid instrument; however, further refinements are needed for the instrument to be used successfully in Africa. (shrink)

To address growing concerns about academic integrity, college students (n?=?758) at honor system and non-honor system institutions were presented with eight scenarios to determine the influence of an honor system on their perceptions of and responses to academic dishonesty. Main effects for honor code status emerged. Students from traditional honor system schools considered the behaviors to be more dishonest, and were more likely to respond that they would report the incident when compared to students attending modified and non-honor system institutions. (...) Findings suggest traditional honor systems, with specific rules and regulations in place, are more effective at cultivating academic integrity among students; modified honor systems may not be as effective as previous research suggests. (shrink)