This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...) the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances. (shrink)

Transhumanist thought on overpopulation usually invokes the welfare of present human beings and the control over future generation, thus minimizing the need and meaning of new births. Here we devise a framework for a more thorough screening of the relevant literature, to have a better appreciation of the issue of natality. We follow the lead of Hannah Arendt and Brent Waters in this respect. With three overlapping categories of words, headed by “natality,” “birth,” and “intergenerations,” a large sample of books (...) on transhumanism is scrutinized, showing the lack of sustained reflection on the issue. After this preliminary scrutiny, a possible defense of natality in face of modern and transhumanist thought is marshaled, evoking a number of desirable human traits. One specific issue, the impact of modern values on natality, is further explored, reiterating that concerns about overpopulation and enhanced humans should keep in sight the natural cycle of birth and death. (shrink)

Ralph Burhoe developed his proposals for a social reformation at a time when the “two cultures” debate was still active. It is suggested here that Burhoe, sharing with his contemporaries an understanding of culture that was Western and normative in character, overlooked the distinction between the culture of the elites and popular culture, and consequently between religion as presented by theologians and church officials and popular religion. Therefore, his proposals for the revitalization of traditional religions, even if implemented, would not (...) work. Some contradictions within his own program are pointed out, and the social role of the sciences after World War II, as well as the ambiguities of their presence in the so-called underdeveloped nations, is analyzed. As a positive conclusion, it is suggested that Burhoe's main contribution should be sought, not in his outline for a social reformation, but in his role as an organizer of the dialogue between religion and science. (shrink)

Many scientists have argued forcefully for the pointlessness of nature, something that challenges any doctrine of Creation. However, apparent design and comprehensibility are also to be found in nature; it is ambivalent. This trait is nowhere more evident than in the natural inclinations that lead to concupiscence and the “seven deadly sins” in human beings. These inclinations are dealt with as pertaining to the “pre-fallen” condition of nature and human beings. As a framework to make sense of the goodness of (...) creation in this context, Paul Tillich's notion of the “vital trends of nature” is called to the fore. Being at the intersection of a philosophy of religion and a philosophy of nature, this notion hints at the goodness of Creation in fragment and anticipation. -/- . (shrink)

Transhumanists, like other elites in modernity, place great value on human creativity, and advances in human enhancement and AI form the basis of their propos- als for boosting it. However, there are problems with this perspective, due to the unique ways in which humans have evolved, procreated and socialized. I first describe how creativity is related to past evolution and developmental aspects in children, stressing pretend play and the ambivalent character of creativity. Then, I outline proposals for enhancing creativity, be (...) it in embodied humans on the way to a superior species, in AI- related beings (virtual reality, robotics), or even in any degree of mixture in human- machine interaction. In the final section, I describe intrinsic limits to these proposals, such as the absence of a good understanding of human psychology by the proponents of enhancement; the lack of interest in the subjective side of creativity (for one’s own sake); delayed maturation and the ambivalence of pretend play in childhood; and the contrariness typical of new human generations. As for the enhancement of creativity, it is argued that creativity in its social context may be the victim of its own past success. On the other hand, an asymmetry between virtual beings and children is described— the latter can behave in a nasty way, it is part of their growth and creativity, whereas the former are not supposed to cause any harm to human beings. In sum, despite impressive progress in several scientific and technological interventions in creativity, philosophical questions emerge that place many constraints on transhumanist dreams of endless creativity. (shrink)

What allows MNCs to maintain their sustainability practices over the long-term? This is an important but under-examined question. To address this question, we investigate both the development and sustenance of sustainability practices. We use the dynamic capabilities perspective, rooted in resource-based view literature, as the theoretical basis. We argue that MNCs that simultaneously pursue both higher R&D intensity and higher internationalization are more capable of developing and maintaining sustainability practices. We test our hypotheses using longitudinal panel data from 1989 to (...) 2009. Results suggest that MNCs that have a combination of both high R&D intensity and high internationalization are (i) likely to develop more sustainability practices and (ii) are likely to maintain more of those practices over a long-term. As a corollary, MNCs that have a combination of both low R&D and low internationalization usually (i) end up developing little or no sustainability practices and (ii) find it difficult to sustain whatever little sustainability practices they might have developed. (shrink)

This essay examines the origin of genotype-environment interaction, or G×E. "Origin" and not "the origin" because the thesis is that there were actually two distinct concepts of G×E at this beginning: a biometric concept, or \[G \times E_B\], and a developmental concept, or \[G \times E_D \]. R. A. Fisher, one of the founders of population genetics and the creator of the statistical analysis of variance, introduced the biometric concept as he attempted to resolve one of the main problems in (...) the biometric tradition of biology - partitioning the relative contributions of nature and nurture responsible for variation in a population. Lancelot Hogben, an experimental embryologist and also a statistician, introduced the developmental concept as he attempted to resolve one of the main problems in the developmental tradition of biology - determining the role that developmental relationships between genotype and environment played in the generation of variation. To argue for this thesis, I outline Fisher and Hogben's separate routes to their respective concepts of G × E; then these separate interpretations of G × E are drawn on to explicate a debate between Fisher and Hogben over the importance of G × E, the first installment of a persistent controversy. Finally, Fisher's \[G \times E_B\] and Hogben's \[G \times E_D \] are traced beyond their own work into mid-2Oth century population and developmental genetics, and then into the infamous IQ Controversy of the 1970s. (shrink)

l. There is an antinomy in Hare's thought between Ought-Implies-Can and No-Indicatives-from-Imperatives. It cannot be resolved by drawing a distinction between implication and entailment. 2. Luther resolved this antinomy in the l6th century, but to understand his solution, we need to understand his problem. He thought the necessity of Divine foreknowledge removed contingency from human acts, thus making it impossible for sinners to do otherwise than sin. 3. Erasmus objected (on behalf of Free Will) that this violates Ought-Implies-Can which he (...) supported with Hare-style ordinary language arguments. 4. Luther a) pointed out the antinomy and b) resolved it by undermining the prescriptivist arguments for Ought-Implies-Can. 5. We can reinforce Luther's argument with an example due to David Lewis. 6. Whatever its merits as a moral principle, Ought-Implies-Can is not a logical truth and should not be included in deontic logics. Most deontic logics, and maybe the discipline itself, should therefore be abandoned. 7. Could it be that Ought-Conversationally-Implies-Can? Yes - in some contexts. But a) even if these contexts are central to the evolution of Ought, the implication is not built into the semantics of the word; b) nor is the parallel implication built into the semantics of orders; and c) in some cases Ought conversationally implies Can, only because Ought-Implies-Can is a background moral belief. d) Points a) and b) suggest a criticism of prescriptivism - that Oughts do not entail imperatives but that the relation is one of conversational implicature. 8. If Ought-Implies-Can is treated as a moral principle, Erasmus' argument for Free Will can be revived (given his Christian assumptions). But it does not 'prove' Pelagianism as Luther supposed. A semi-Pelagian alternative is available. (shrink)

A restriction of R-Mingle with the variable-sharing property and the Ackermann properties is defined. From an intuitive semantical point of view, this restriction is an alternative to Anderson and Belnap’s logic of entailment E.

There are two motivations commonly ascribed to historical actors for taking up statistics: to reduce complicated data to a mean value (e.g., Quetelet), and to take account of diversity (e.g., Galton). Different motivations will, it is assumed, lead to different methodological decisions in the practice of the statistical sciences. Karl Pearson and W. F. R. Weldon are generally seen as following directly in Galton’s footsteps. I argue for two related theses in light of this standard interpretation, based on a reading (...) of several sources in which Weldon, independently of Pearson, reflects on his own motivations. First, while Pearson does approach statistics from this "Galtonian" perspective, he is, consistent with his positivist philosophy of science, utilizing statistics to simplify the highly variable data of biology. Weldon, on the other hand, is brought to statistics by a rich empiricism and a desire to preserve the diversity of biological data. Secondly, we have here a counterexample to the claim that divergence in motivation will lead to a corresponding separation in methodology. Pearson and Weldon, despite embracing biometry for different reasons, settled on precisely the same set of statistical tools for the investigation of evolution. (shrink)

This paper first shows that some versions of the logic R of Relevance do not satisfy the relevance principle introduced by Anderson and Belnap, the principle of which is generally accepted as the principle for relevance. After considering several possible (but defective) improvements of the relevance principle, this paper presents a new relevance principle for (three versions of) R, and explains why this principle is better than the original and others.

Cognitive architectures have often been applied to data from individual experiments. In this paper, I develop an ACT-R reader that can model a much larger set of data, eye-tracking corpus data. It is shown that the resulting model has a good fit to the data for the considered low-level processes. Unlike previous related works, the model achieves the fit by estimating free parameters of ACT-R using Bayesian estimation and Markov-Chain Monte Carlo techniques, rather than by relying on the mix of (...) manual selection + default values. The method used in the paper is generalizable beyond this particular model and data set and could be used on other ACT-R models. (shrink)

We study the filter ℒ*(A) of computably enumerable supersets (modulo finite sets) of an r-maximal set A and show that, for some such set A, the property of being cofinite in ℒ*(A) is still Σ0 3-complete. This implies that for this A, there is no uniformly computably enumerable “tower” of sets exhausting exactly the coinfinite sets in ℒ*(A).

In this chapter we argue that Robert Hare's psychopathy checklist revised (PCL-R) offers a construct of psychopathy that is valid enough for philosophical investigations of the moral and legal responsibility of psychopathic offenders.

Values are an important part of human existence, his society and human relations. All social, economic, political, and religious problems are in one sense is reflection of this special abstraction of human knowledge. We are living in a globalized village and thinking much about values rather than practice of it. If we define religion and spirituality we can say that religion is a set of beliefs and rituals that claim to get a person in a right relationship with God, and (...) spirituality is a focus on spiritual things and the spiritual world instead of physical/earthly things. If we think rationally we can find the major evils related to religion exiting in present society are due to lack of proper understanding of religion and spirituality. If we really know our own religions and values associated with it, we can create a beautiful world, full or love and respect for each and every human being. The proper knowledge and practice of any religion’s values can make an integrated man. In the book, The Buddha and His Dhamma, Dr. Ambedkar elucidated the significance and importance of Dhamma in human life. The Dhamma maintained purity of life, which meant abstains from lustful, evil practices. The Dhamma is a perfection of life and giving up craving. Dhamma’s righteousness means right relation of man to man in all sphere of life. The basic idea underlying religion is to create an atmosphere for the spiritual development of the individual. He said that Knowing the proper ways and means is more important than knowing the ideal. The major objective of this paper is to the study the religious philosophy of Dr. B.R. Ambedkar and to study how he established that religious and spiritual values enables religious people in particular and humanity at large to solve contemporary problems. (shrink)

In his work on personal identity, Derek Parfit makes two revolutionary claims: firstly, that personal identity is not what matters in survival; and secondly, that what does matter is relation R. In this article I demonstrate his position here to be inconsistent, with the former claim being defensible only in case the latter is false. Parfit intends his famous fission argument to establish the unimportance of identity – a conclusion disputed by, among others, Mark Johnston. My approach is to critically (...) assess their debate, focusing on Johnston's reductio of Parfit's position. I contend that although Parfit's own response fails, there are other ways to save the fission argument. The unimportance of identity then comes at a cost, however, because the reductio can only be avoided by accepting either that nothing matters in survival, or else that facts about particles and forces do. Either way, relation R cannot be what matters. (shrink)

In this paper, a new linear feedback controller for synchronization of two identical chaotic systems in a master-slave configuration is presented. This controller requires knowing a priori Lipschitz constant of the nonlinear function of the chaotic system on its attractor. The controller development is based on an algebraic Riccati equation. If the gain matrix and the matrices of Riccati equation are selected in such a way that a unique positive definite solution is obtained for this equation, then, with respect to (...) previous works, a stronger result can be guaranteed here: the exponential convergence to zero of the synchronization error. Additionally, the nonideal case is also studied, that is, when unmodeled dynamics and/or disturbances are present in both master system and slave system. On this new condition, the synchronization error does not converge to zero anymore. However, it is still possible to guarantee the exponential convergence to a bounded zone. Numerical simulation confirms the satisfactory performance of the suggested approach. (shrink)

The game theoretical approach to R&D cooperation does not investigate the role of trust in the initiation and success of R&D cooperation: it either assumes that firms are non-opportunists or that the R&D cooperation is supported by an incentive mechanism that eliminates opportunism. In contrast, the present paper focuses on these issues by introducing incomplete information and two types of firms: opportunist and non-opportunist. Defining trust as the belief of each firm that its potential collaborator will respect the contract, it (...) identifies the trust conditions under which firms initiate R&D alliances and contribute to their success. The higher the spillovers, the higher the level of trust required to initiate R&D cooperation for non-opportunists, while the inverse holds for opportunists. (shrink)

Group selection is increasingly being viewed as an important force in human evolution. This paper examines the views of R.D. Alexander, one of the most influential thinkers about human behavior from an evolutionary perspective, on the subject of group selection. Alexander's general conception of evolution is based on the gene-centered approach of G.C. Williams, but he has also emphasized a potential role for group selection in the evolution of individual genomes and in human evolution. Alexander's views are internally inconsistent and (...) underestimate the importance of group selection. Specific themes that Alexander has developed in his account of human evolution are important but are best understood within the framework of multilevel selection theory. From this perspective, Alexander's views on moral systems are not the radical departure from conventional views that he claims, but remain radical in another way more compatible with conventional views. (shrink)

Nos dias atuais, o avanço da Teologia da Prosperidade não pode não ser observado tendo em vista o número crescente de igrejas neopentecostais que adotam o princípio de um Deus Cristão diretamente vinculado às questões de prosperidade, uma vez que ser bem sucedido financeiramente requer a aprovação de um deus acionável e subserviente. Assim, surgem questionamentos sobre as diferenças existentes entre a TP e a conhecida Teologia da gratuidade encontrada na Bíblia. Concordamos com Moltmann ao assumir que a ressurreição não (...) esvazia na cruz, mas a preenche de significado. A partir dessa perspectiva, percebemos que a relação com o Pai não é mais marcada pela onipotência, mas pela entrega e solidariedade no abandono, ou seja, a relação não é mais marcada pela disputa da onipotência, não é mais medida e orientada pelo narcisismo e pela privação como renúncia de instintos exigida pelo Deus da ilusão com vista a uma retribuição como justiça final, mas pela analogia. (shrink)

Both in An Autobiography and in An Essay on Metaphysics R.G. Collingwood defines the study of metaphysics as primarily at any time an attempt to discover the absolute presuppositions of thinking and secondarily as an attempt to discover the corresponding absolute presuppositions of other peoples and other times, and to follow the historical process by which one set of presuppositions has turned into another. In addition, he states that the distinction between what is true and what is false does not (...) apply to them. The objection often raised against this definition is that it has nothing to do with metaphysics in the traditional sense and that it only refers to a history of ideas. In this article I try to show the link between Collingwood's apparently idiosyncratic definition of metaphysics and the traditional one. I, therefore, have to sketch the background against which Collingwood's concept of metaphysics and the peculiar terminology he makes use of must be interpreted. This reconstruction of the original background is necessary in order to make clear what Collingwood means by his project of a „reformed metaphysics" as a historical inquiry into the absolute presuppositions of human thinking about reality. (shrink)

Starting from the premise that firms are distinct in terms of their capacity to create innovations, this article explores the rationale for R&D cooperation and the choice between alliances that involve information sharing, cost sharing or both. Defining innovative capability as the probability of creating an innovation, it examines firm strategy in a duopoly market, where firms have to decide whether or not to cooperate to acquire a fixed cost R&D infrastructure that would endow each firm with a firm-specific innovative (...) capability. Furthermore, since emerging industries are often characterized by high technological uncertainty and diverse firm focus that makes the exploitation of spillovers difficult, this article focuses on a zero spillover context. It demonstrates that asymmetry has an impact on alliance choice and social welfare, as a function of ex-post market competition and fixed costs of R&D. With significant asymmetry no alliance may be formed, while with similar firms the cost sharing alliance is dominant. Finally, it ascertains the settings under which the equilibrium outcome is distinct from that maximizing social welfare, thereby highlighting some conditions under which public investment in a technology park can be justified. (shrink)

Legal translation has become a principal means to unfold Chinese laws to the world in the global era and the study of it has proved to be of practical significance. Since the proper theory guidance is the key to the quality of LT translation, this paper focuses on the Skopos theory and the strategies applied in the practice of LT. A case study of LT examples from the Criminal Law of the P.R.C. has been made while briefly reviewing the Skopos (...) theory and its principles. Started with short discussion of LT, this paper probes into the applicability of the three principles of Skopos theory, including the Skopos rule, the coherence rule and the fidelity rule, into the legal texts, especially into the translation of the Criminal Law of the P.R.C. and based on the study, the strategies for LT are proposed, with the hope that it can be useful for reference in other legal texts. (shrink)

Until recently, sex determination in mammals has often been described as a male determination process, with male differentiation being the active and dominant pathway, and only in its absence is the passive female pathway followed. This picture has been challenged recently with the discovery that the gene encoding R-spondin1 is mutated in human patients with female-to-male sex reversal.((1)) These findings might place R-spondin1 in the exceptional position of being the female-determining gene in mammals. In this review, possible roles of R-spondin1 (...) during sex determination as well as questions arising from this study will be discussed. (shrink)

. Is R.S. Peters' way of mentioning women in his texts detrimental to philosophy of education? Some considerations and questions. Ethics and Education: Vol. 7, Creating spaces, pp. 291-302. doi: 10.1080/17449642.2013.767002.

Kinetic models using enzyme kinetics are developed for the three ways that Louie proved that Rosen’s minimal (M-R)-System can be closed to efficient cause; i.e., how the “replication” component can itself be entailed from within the system. The kinetic models are developed using the techniques of network thermodynamics. As a demonstration, each model is simulated using a SPICE circuit simulator using arbitrarily chosen rate constants. The models are built from SPICE sub-circuits representing the key terms in the chemical rate equations. (...) The models include the addition of an ad hoc semi-permeable membrane so the system can achieve steady state fluxes and also to illustrate the need for all the efficient cause agents to be continually replaced. Comments are made about exactly what is being simulated. (shrink)

This is Hollinger's book on the life and work of the American philosopher of science Morris R. Cohen.