This interdisciplinary collection of essays highlights the relevance of Buddhist doctrine and practice to issues of globalization. From philosophical, religious, historical, and political perspectives, the authors show that Buddhism—arguably the world’s first transnational religion—is a rich resource for navigating todays interconnected world.

Differing findings exist on how Defining Issues Test (DIT) scores relate to intelligence. Further study is needed in order to address aspects of intellect not previously considered and to address how these relationships rival studies that have compared indices of intellect with constructs similar to DIT scores. In the present study, a sample of 117 participants completed the DIT and the Kaufman Adolescent and Adult Intelligence Test (KAIT), which assesses crystallised and fluid intelligence. Structural equation modelling offered supporting evidence that (...) these measurements represent separate sources of information. Statistically significant paths from KAIT crystallised indices to DIT scores were seen, though there was much overlap. Negligible paths were seen from KAIT fluid indices to DIT scores in the sample overall though this relationship strengthens when advanced moral judgement development is considered. Thus, the present study affirms the DIT's construct validity and illustrates how crystallised and fluid intellectual abilities pertain to DIT scores. (shrink)

Of the three strategies available for managing common property resources (CPR)—centralized control, privatization and local management—this essay focuses on the last, which has proven quite effective in various settings throughout the Third World, with the key to success being local ability to control access to the resource. The major factors at issue in the Sundarbans situation are: historically external pressure on the forest; currently dense population in adjacent areas; a land distribution even more unequal than the norm in Bangladesh; and (...) a decentralized local government structure initiated in the mid-1980s. The first three factors have encouraged the local population to view this CRP as a frontier to be exploited,rather than as a resource to be preservedfor sustained yield. Thus to the extent that the new local government structure proves to be democratic and responsive to popular needs, it would most likely accelerate destruction of the Sundarbans, using the area as a cheap and easy way to provide some livelihood to the rural poor and landless. Accordingly, decentralization cannot be a viable strategy for preserving this unique forest resource; only a strong central control can ensure its survival into the next century. (shrink)

This study introduces Moscovici’s (1976, 1985) model of social influence to the accounting research domain, and uses an experimentto assess whether his theory explains how different types of discussion affects consensus in auditors’ ethical reasoning. Moscovici’s theory proposes three modalities of influence to describe how consensus is achieved following discussion: conformity, innovation, and normalization. Conformity describes the situation where individuals in the minority (e.g., auditors that do not accept the dominant view) accede to the majority (e.g., auditors that hold the (...) dominant view) as a result of group discussion. Innovation describes the situation where individuals in the majority accede to the minority. Normalization describes the situation where there is reciprocal influence.We find that conformity occurs when auditors are asked to prescriptively discuss what ideally “should” be the resolution to an ethicaldilemma. Normalization occurs when auditors are asked to deliberatively discuss what realistically would be the resolution to an ethical dilemma. The results of this study suggest that prescriptive discussion of an ethical dilemma encourages auditor groups to strive to find the best response to a moral dilemma if it is represented by the majority view. In contrast, deliberative discussion of an ethical dilemma may encourage the elimination of multiple viewpoints. The results of this study have important implications for understanding the social influence process that affects auditors’ ethical reasoning. (shrink)

This study introduces Moscovici’s (1976, 1985) model of social influence to the accounting research domain, and uses an experimentto assess whether his theory explains how different types of discussion affects consensus in auditors’ ethical reasoning. Moscovici’s theory proposes three modalities of influence to describe how consensus is achieved following discussion: conformity, innovation, and normalization. Conformity describes the situation where individuals in the minority (e.g., auditors that do not accept the dominant view) accede to the majority (e.g., auditors that hold the (...) dominant view) as a result of group discussion. Innovation describes the situation where individuals in the majority accede to the minority. Normalization describes the situation where there is reciprocal influence.We find that conformity occurs when auditors are asked to prescriptively discuss what ideally “should” be the resolution to an ethicaldilemma. Normalization occurs when auditors are asked to deliberatively discuss what realistically would be the resolution to an ethical dilemma. The results of this study suggest that prescriptive discussion of an ethical dilemma encourages auditor groups to strive to find the best response to a moral dilemma if it is represented by the majority view. In contrast, deliberative discussion of an ethical dilemma may encourage the elimination of multiple viewpoints. The results of this study have important implications for understanding the social influence process that affects auditors’ ethical reasoning. (shrink)

In 267 the number of quaestors was increased from the established total of four . But how many were added, and what were their functions? The standard works agree that the new quaestors numbered four, and that they were stationed in four Italian towns, where they are usually supposed tohave performed administrative functions necessary to the Roman navy, and, in the case of the quaestor stationed at Ostia, functions necessary to Rome's grainsupply. These were the quaestores classici, or according to (...) others the quaestores Italici. A few historians have very reasonably gone on to interpret this event as an important stage in the tightening of Roman control in Italy, or as a deliberate step towards a large-scale navy and war against Carthage. (shrink)