In 1990, the Federal Trade Commission (FTC) issued a consent order to the American Institute of Certified Public Accountants (AICPA). The order decreed the AICPA to lessen its longstanding ethics code which had until then banned the receipts of commissions, referral fees and contingent fees. The FTC alleged that the AICPA banned receipt of the fees as an attempt to restrain trade (FTC, 1990).In the present study, we sought to determine if CPAs'' preference for bans on commissions, referral fees and (...) contingent fees is related to their moral reasoning whereby CPAs perceive the bans to serve as a means of resolving ethical issues. While determining this matter cannot prove whether the bans did or did not actually result in restrained trade, it can offer insight into the perceived ethical importance to CPAs of the overturned rules. Based on a random sample of AICPA members and using Rest''s Defining Issues Test (DIT) to measure moral reasoning, we did not find a CPA''s moral reasoning to be related to his/her preference for ethics rules which ban commissions, referral fees or contingent fees. However, our results did indicate that most CPAs prefer banning commissions, referral fees and contingent fees, with those CPAs holding a higher financial stake in public accounting, namely partners, favoring banning referral fees and contingent fees significantly less than CPAs with a lesser stake. Further, we noted a significant negative relationship between financial stake and moral reasoning. These results seem to suggest that self-interest among CPAs may influence their moral reasoning.Further study is needed to examine the relationship between self-interest of CPAs and their moral reasoning. If self-interest clouds moral judgments made by CPAs, capital markets are in danger. Rendering an independent audit opinion must exclude self-interest. (shrink)
Ethical issues related to comparative effectiveness research, or research that compares existing standards of care, have recently received considerable attention. In this paper we focus on how Ethics Review Committees should evaluate the risks of comparative effectiveness research. We discuss what has been a prominent focus in the debate about comparative effectiveness research, namely that it is justified when “nothing is known” about the comparative effectiveness of the available alternatives. We argue that this focus may be misleading. Rather, we should (...) focus on the fact that some experts believe that the evidence points in favor of one intervention, whereas other experts believe that the evidence favors the alternative. We will then introduce a case that illustrates this point, and based on that, discuss how ERCs should deal with such cases of expert disagreement. We argue that ERCs have a duty to assess the range of expert opinions and based on that assessment arrive at a risk judgment about the study under consideration. We also argue that assessment of expert disagreement is important for the assignment of risk level to a clinical trial: what is the basis for expert opinions, how strong is the evidence appealed to by various experts, and how can clinical trial monitoring affect the possible increased risk of clinical trial participation. (shrink)
Research on deviant organizational practices has demonstrated that normative and cognitive institutional forces contribute to making deviance acceptable. Data from a survey of 3,751 Chinese firms were applied to test the idea that a clearly articulated alternative identity is necessary if a firm is to resist the normalization of deviance. Widespread acceptance of delinquency in repaying loans was shown to make it more likely that a firm adopts that practice, but this normalization process is less likely for firms with a (...) stronger anti-deviance identity. (shrink)
Ng and singer derive the principle of utility from the fact of finite sensibility and another principle, weak majority preference: "for a community of n individuals choosing between two possibilities, x and y, if no individual prefers y to x, and at least n/2 individuals prefer x to y, then x increases social welfare and is preferable." this derivation is regarded as incorrect in a comment. this reply explains why the derivation is valid and shows that the comment is based (...) on confusing a general social ordering with a utilitarian one. (shrink)
Utilitarianism seems to be going out of fashion, amidst increasing concerns for issues of freedom, equality, and justice. At least, anti-utilitarian and non-utilitarian moral philosophers have been very active. This paper is a very modest attempt to defend utilitarianism in particular and welfarism in general. Section I provides an axiomatic defence of welfarism and utilitarianism. Section II discusses the divergences between individual preferences and individual welfares and argues in favour of welfare utilitarianism. Section III criticizes some non-utilitarian principles, including knowledge (...) as intrinsically good, rights-based ethics, and Rawls's second principle. Section IV argues that most objections to welfarism are probably based on the confusion of non-ultimate considerations with basic values. This is discussed with reference to some recent philosophical writings which abound with such confusion. Section V argues that the acceptance of utilitarianism may be facilitated by the distinction between ideal morality and self-interest which also resolves the dilemma of average versus total utility maximization in optimal population theory. (shrink)
We prove a number of results in effective randomness, using methods in which Π⁰₁ classes play an essential role. The results proved include the fact that every PA Turing degree is the join of two random Turing degrees, and the existence of a minimal pair of LR degrees below the LR degree of the halting problem.
The comparison of corporate social performance with corporate financial performance has been a popular field of study over the past 25 years. The results, while broadly conclusive of a positive relationship, are not entirely consistent. In addition, most of the previous studies have concentrated on large-scale cross-industry studies and often with a single variable for corporate social performance, in order to produce statistically significant results. This weakens the richness of understanding that might be obtained from a single industry study with (...) multiple social variables, which would also allow investigation of inter-relationships between individual and sub-sets of social performance measures and between individual and sub-sets of social performance and financial performance measures. There have also been criticisms that the results lack a rigorous theoretical basis, and the paper demonstrates clearly how stakeholder theory must form the basis for this area of research. Following a review of the literature this paper presents the initial findings from a study of the U.K. Supermarket industry which suggest that contemporaneous social and financial performance are negatively related, while prior-period financial performance is positively related with subsequent social performance. Positive relationships between both age and size of the company with social performance are also found. (shrink)
K. Brad Wray’s new book is an excellent overview of the scientific realism debate, as well as a development of the state-of-the-art. Wray, whose views seem most strongly influenced by Bas van Fraassen and Thomas Kuhn, develops crucial aspects of the debate, such as the argument from underconsideration and the ability of anti-realism to explain the success of science. This book is clearly written, tightly argued, and well researched. I recommend it highly to all philosophers and students of philosophy interested (...) in scientific theory change or the scientific realism debate. (shrink)
Adaptation to climate change impacts is a key research topic in business ethics that poses substantial implications on the good lives of human beings. The commercial port sector is a highly relevant study focus with its pivotal roles in supply chains and international trade. Hence, it is important to investigate whether the port planning system and practice is appropriate in tackling climate change impacts. But beforehand, we must thoroughly understand the attitude and behaviors of port planners and operators on ports’ (...) climate adaptation planning. Through a survey towards 21 ports in Canada, the paper investigates the attitude and behaviors of port planners and operators on ports’ climate adaptation planning. Towards the end, we propose a new approach so as to enable port stakeholders to carry out climate adaptation planning effectively. The paper offers important insight to researchers to investigate the ways in developing effective climate adaptation plans and practice for ports and other business sectors. (shrink)
Since the beginning of the 20th Century to the present day, it has rarely been doubted that whenever formal aesthetic methods meet their iconological counterparts, the two approaches appear to be mutually exclusive. In reality, though, an ahistorical concept is challenging a historical analysis of art. It is especially Susanne K. Langer´s long-overlooked system of analogies between perceptions of the world and of artistic creations that are dependent on feelings which today allows a rapprochement of these positions. Krois’s insistence on (...) a similar point supports this analysis. - I - Unbestritten bis heute gilt, formwissenschaftliche und ikonologische Methoden scheinen sich grundsätzlich auszuschließen, da die ersteren auf ahistorischen und die letzteren auf historischen Grundlagen aufbauen. Dem entgegen soll mit diesem Beitrag gezeigt werden, wie insbesondere die Forschungen Susanne K. Langers und ergänzend diejenigen von John M. Krois eine Annäherung beider Positionen ermöglichen. (shrink)
Whilst there is a growing volume of literature exploring the ethical implications of organisational change for HRM and the ethical aspects of certain HRM activities, there have been few published U.K. studies of how HR managers actually behave when faced with ethical dilemmas in their work. This paper seeks to enhance the foundations of such knowledge through an examination of the influence of organisational values on the ethical behaviour of Human Resource Managers within a sample of charities in the U.K. (...) and the Republic of Ireland. A qualitative research design is adopted utilising semi-structured interviews. Findings highlight ethical inconsistency in people management in the charity sector arising from the clear application of strong and explicit organisational values to external client groups but their limited influence on people management strategies and practices within the organisation. Many of the ethical issues faced by HRM professionals in both countries arise from this inconsistency. In their handling of ethical dilemmas, the HRM professionals exhibit a combination of a care ethic and a concern for justice but it is also clear that in situations of management intransigence, a desire to be conscience driven often gives way to a contingent approach. Whilst respondents considered it inappropriate for the HRM function to be the conscience of the organisation, it is seen to have a key role in providing management with advice on ethical action. However, the ability of HRM to influence ethical behaviour is highly dependent on the status of the function within the organisation. (shrink)
Attempts to extend the classical Hausdorff difference hierarchy to the case of partitions of a space to k > 2 subsets lead to non-equivalent notions. In a hope to identify the right extension we consider the extensions appeared in the literature so far: the limit-, level-, Boolean and Wadge hierarchies of k -partitions. The advantages and disadvantages of the four hierarchies are discussed. The main technical contribution of this paper is a complete characterization of the Wadge degrees of [ ¿ (...) ] º 2-measurable k -partitions of the Baire space. (shrink)
In this paper rejection systems for the “nonsense-logic” W and the k-valued implicational-negational sentential calculi of Sobociński are given. Considered systems consist of computable sets of rejected axioms and only one rejection rule: the rejection version of detachment rule.
The theoretical description of particle decay by a single particle theory requires the use of a probability density in time that is not present in conventional theories. The problem of single particle decay is consistently described here within the context of a single particle, relativistic dynamical theory. We derive experimentally testable differences between the standard model and Relativistic Dynamics for a two-state system: the neutral K-meson (K 0) system. We show that the estimate of mass difference between the two states (...) is theory dependent. (shrink)
We give two new characterizations of K-triviality. We show that if for all Y such that Ω is Y-random, Ω is -random, then A is K-trivial. The other direction was proved by Stephan and Yu, giving us the first titular characterization of K-triviality and answering a question of Yu. We also prove that if A is K-trivial, then for all Y such that Ω is Y-random, ≡LRY. This answers a question of Merkle and Yu. The other direction is immediate, so (...) we have the second characterization of K-triviality.The proof of the first characterization uses a new cupping result. We prove that if A≰LRB, then for every set X there is a B-random set Y such that X is computable from Y⊕A. (shrink)
Hiçbir bilim dalında, yazar, felsefe ve mantıkta yapabildiği kadarıyla, güvenilir araştırma sonuçlarını böylesine fütursuzca hiçe sayamaz. Bu durum için, Bay Coffey’in Mantık Bilimi gibi böyle bir kitabın yayınlanmasına borçluyuz: ve yalnızca, günümüzün pek çok mantıkçısının eserinin tipik bir örneği olarak, bu kitap saygıyı hak ediyor. Yazarın mantık anlayışı Skolastik filozoflarınki gibidir, ve onların bütün hatalarını yapıyor – elbette Aristoteles’e alışılageldik gönderilerle.. Yazar, modern matematiksel mantıkçıların büyük eserini hiç dikkate almamış – mantık konusunda bir ilerleme kaydeden eser, ancak astrolojisiz astronomi ve (...) simyasız kimya yapan bir şeyle karşılaştırılabilir. (shrink)
.........................Turkish ....................... Çalışmanın konusu dindarlık eğilimi ile meslekî tükenmişlik arasındaki ilişkidir. Dindarlık eğilimine göre meslekî tükenmişlik düzeyinde herhangi bir farklılık olup olmadığı ise çalışmanın temel problemini oluşturmuştur. Bu bağlamda meslekî tükenmişlik düzeyini ve dindarlık eğilimini belirlemek için kolayda örnekleme yöntemiyle Gümüşhane il merkezindeki ilkokul, ortaokul ve liselerde görev yapan farklı branşlardaki öğretmenlerden bir örneklem grubu oluşturulmuştur. Elde edilen meslekî tükenmişlik ve dindarlık eğilimi verilerinden yola çıkarak bu iki değişkenin ilişkisi araştırılmıştır. Çalışmada Frekans, Bağımsız t-Testi, Tek Yönlü Varyans AnaliziANOVA testleri kullanılmıştır. (...) Bunun yanında hesaplanan değerleri ve elde edilen verileri değerlendirmek için SPSS (16.0) istatistik paket programı kullanılmıştır. Araştırma iki bölümden oluşmuştur. İlk bölümde dindarlık eğilimi ile meslekî tükenmişlik ilişkisine teorik bir yaklaşım sunulmuştur; meslekî tükenmişlik ve dindarlık kavramı, meslekî tükenmişlikle ilgili yurt içinde ve yurt dışında yapılan araştırmalar ve son olarak da meslekî tükenmişlik ile dindarlık eğilimi arasındaki ilişkiden bahsedilmiştir. İkinci bölümde uygulama kısmı, çalışmanın problemi ve alt problemleri, hipotezler, evren ve örneklem, kullanılan ölçekle ilgili sınırlıklar, çalışma bulgularının analizi, bulguların tartışılması, sonuçlar ve çalışmanın önerileri sunulmuştur. Çalışmanın sonuçlarına göre meslekî tükenmişlik puanları cinsiyet değişkenine göre farklılaşmazken, sosyo-ekonomik durum değişkenine göre anlamlı farklılık göstermiştir. Bunun yanında dindarlık eğilimine yönelik anket maddeleri ile meslekî tükenmişlik puanları arasında anlamlı düzeyde farklılaşmalara ulaşılmıştır. Sonuç olarak dindarlık eğiliminin meslekî tükenmişliğe etki eden faktörlerden biri olduğu tespit edilmiştir. -/- ...................................English ...................... Subject of this study is correlation of occupational burnout with the tendency of religiosity. Our main problem consists of that whether to be any differences in occupational burnout level according to the tendency of religiosity. In this context, it has been propounded that the levels of occupational burnout and tendency of religiosity of a sample group which consists of teachers chosen convenience sampling method from primary schools, secondary schools and high schools in Gümüşhane province. Based on the resulting occupational burnout and tendency of religiosity, investigated the correlation between these two variables. In the study the Frequency, Independent t-Test and One Way Variance Analysis-ANOVA tests were used and the evaluation of data and finding calculated values, SPSS (16.0) statistics software package were used. According to the results of the survey, the occupational burnout scores a differentiation has not been shown according to gender when has been established a significant difference according to socioeconomic status variable as independent variables. Besides, have been established a significant difference between tendency of religiosity of items and occupational burnout scale scores. The study consists of two main parts. In the first part, to provide a theoretical approach to the relationship of occupational burnout and tendency of religiosity; the concept of occupational bornout, the studies made on occupational burnout in domestic and abroad, and finally the relation of occupational burnout and tendency of religiosity have been mentioned. In the second part, considered as part of practice, the problem of the study and sub problems, hypothesis, population and sample, limitations information about the scale used in the study, analyzing the findings of the study, discussing the findings and conclusions and recommendations of the study have been presented. (shrink)
We study some metamathematical properties of various classicaland paraconsistent logical systems. In particular, we discuss the concept ofa k-transform of a formula and consider some of its applications.
Resumo Em 1747, John Wesley, spiritus rector do movimento metodista, publicou a primeira edição do seu guia medicinal Primitive Physic[k] . Qual era o seu propósito num mundo onde a academia real, herbalistas, curandeiros/as, exorcistas e charlatães competiam pela atenção da população? O artigo apresenta os diferentes grupos que atuaram, ou pretendiam atuar, em prol da saúde na Inglaterra do século 18, e compara o conteúdo do guia Primitive Physic[k] com suas propostas e estratégias terapêuticas. Conclua-se que uma parte significativa (...) do guia é composta por orientações da academia real de medicina, mas que sempre se favorecem remédios caseiros, com ingredientes acessíveis para as classes mais humildes. Quanto à chamada Spiritual Physick , menciona-se a oração como medida complementar, mas ignora-se plenamente a prática do exorcismo. Palavras-chave: John Wesley; saúde; Guia medicinal popular; Primitive Physic[k]; academia real de medicina; herbalismo; curandeirismo.In 1747, John Wesley, spiritus rector of the Methodist movement, published the first edition of his medical guide Primitive Physic[k] . What was its purpose in a world where the Royal Academy, herbalists, healers, exorcists and quacks competed for the attention of the population? The article introduces the different groups who promoted or pretended to promote health in 18th century England and compares the contents of the guide Primitive Physic[k] with their proposals and therapeutic strategies. The conclusion is that a significant portion of the guide consists of guidelines of the Royal Academy of Medicine, but that it always favors homemade remedies with ingredients available to humbler classes. In relation to the so called Spiritual Physick, prayer is mentioned as a complementary measure, but the practice of exorcism is totally ignored. Keywords: John Wesley; health; Popular Medicinal Guide; Primitive Physic[k]; Royal Academy of Medicine; herbalism; healers. (shrink)
A Martin-Löf random sequence is an infinite binary sequence with the property that every initial segment $\sigma$ has prefix-free Kolmogorov complexity $K$ at least $|\sigma| - c$, for some constant $c \in \omega$. Informally, initial segments of Martin-Löf randoms are highly complex in the sense that they are not compressible by more than a constant number of bits. However, all Martin-Löf randoms necessarily have contiguous substrings of arbitrarily low complexity. If we demand that all substrings of a sequence be uniformly (...) complex, then we arrive at the notion of shift-complex sequences. In this paper, we collect some of the existing results on these sequences and contribute two new ones. Rumyantsev showed that the measure of oracles that compute shift-complex sequences is zero. We strengthen this result by proving that the Martin-Löf random sequences that do not compute shift-complex sequences are exactly the incomplete ones, in other words, the ones that do not compute the halting problem. In order to do so, we make use of the characterization by Franklin and Ng of the class of incomplete Martin-Löf randoms via a notion of randomness called difference randomness. Turning to the power of shift-complex sequences as oracles, we show that there are shift-complex sequences that do not compute Martin-Löf random sequences. (shrink)
In this article I focus on some unduly neglected common-sense considerations supporting the view that one's evidence is the propositions that one knows. I reply to two recent objections to these considerations.
Hadith scholars are individuals who play an important role in the spread of the Prophetic traditions. in the midst of his people, as an authoritative source after the Qur'an for the complete Islamic legal construct, which was previously discovered and compiled by the Imam of Hadith in their canonical books, like Imam Muḥammad ibn Ismā’īl al-Bukhārī in “Ṣaḥīḥ al-Bukhārī” and Muslim Imam ibn al-Ḥajjāj al-Naysābūrī in “Muslim Ṣaḥīḥ”, through long tracing from one country to another in order to obtain directly (...) one history from the source. The position of the Hadith scholars in this regard, who are at the spearhead of the spread of the Hadiths after their collection by the Imam of the Hadith, as well as their existence and consistency in guarding the Hadith from various forms of deviation of understanding of the people, become an integral part of an integral circle named Hadith, as a saying of the Prophet, the Rabbis and the Imams. (shrink)
Orta Çağ’da, İslam düşüncesi içerisinde yazılmış olan İbn Sînâ’nın eş-Şifâ: İlahiyat’ı, Gazzâlî’nin Makâsıdu’l-Felâsife’si ve İbn Rüşd’ün, Aristoteles’in eserlerine yazmış olduğu şerhler gibi pek çok felsefî ve teolojik eser Latinceye çevrilmiştir. Söz konusu çeviri eserler vasıtasıyla, İslam düşüncesinde carî olan, Tanrı’nın tikelleri kendi zatlarında bilip bilmediği, Tanrı’nın zatı gereği fiilde bulunup bulunmadığı, din ve felsefenin uzlaşıp uzlaşmayacağı gibi tartışmalı pek çok mesele Batı’ya intikal etmiştir. Bunlara ilaveten Tanrı’nın mutlak kudretinin alanının ne olduğu sorunu da Batı düşüncesinde bilinir hale gelmiştir. Bu çalışmada, (...) “Tanrı mantıksal olarak mümkün olanı yapabilir ve bu durum Tanrı’nın mutlak kudretine halel getirmez” anlayışının Latin Batı dünyasına İbn Sînâ’nın eş-Şifâ’sı ve Gazzâlî’nin Makâsıdu’l-Felâsife’sinin çevrileri vasıtasıyla intikal ettiği ortaya konulmaya çalışılmıştır. Tespit edebildiğimiz kadarıyla, Gazzâlî’nin Makâsıdu’l-Felâsife’de bu konuya ilişkin serdettiği fikirler ile Hristiyan teolog/düşünür Thomas Aquinas’ın fikirleri arasında önemli ölçüde benzerlik söz konusudur. Söz konusu benzerlik temele alınarak, Thomas Aquinas’ın bu hususta İslam düşüncesinden beslendiğini söylemek kuvvetle muhtemeldir. (shrink)