The authors investigate the differences in ethical perceptions of Australian and Hong Kong international managers. Ethical perceptions are measured with respect to different industry types, cultures and modes of entry into international markets. Mode of entry refers to how firms select to enter foreign markets. Modes of entry include: exporting (indirect or direct), contractual methods (licensing and franchising) and via direct foreign investment (joint ventures and wholly-owned subsidiaries). It was determined that culture and mode of entry have a significant effect (...) on the perception of ethical problems. (shrink)
Eileen C. Sweeney. gap between what faith believes and what reason understands, is also expressed in the attempt to think “that than which none greater can be thought.” For to think it is to reach God via a single, long extension of the mind ...
The Philosophical Contexts of The Wall and Other Stories presents a philosophical analysis of all five stories in Sartre’s short-story collection, concentrating on characters’ acts of bad faith. Kevin W. Sweeney argues that each of the five stories has its own philosophical problem that serves as the context for the narrative, and that Sartre constructs each story as a reply to the philosophical issue in the context and as support for his position on that issue.
This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors' ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U. S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an (...) impact on intention to engage in the behaviours. Country was also found to have a significant impact, with U. S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed. (shrink)
We distinguish, among other things, between the agent of the context, the speaker of the agent's utterance, the mechanism the agent uses to produce her utterance, and the tokening of the sentence uttered. Armed with these distinctions, we tackle the the ‘answer-machine’, ‘post-it note’ and other allegedly problematic cases, arguing that they can be handled without departing significantly from Kaplan's semantical framework for indexicals. In particular, we argue that these cases don't require adopting Stefano Predelli's intentionalism.
Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research (...) by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends and important others). The second significant factor represented societal views of proper behavior. We conclude that social norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly economic models. (shrink)
Most ethics studies employing accounting subjects have utilized the Defining Issues Test, generally finding the moral judgment abilities of accounting students and accountants to be less advanced than those of the general population. This study assesses the validity of the DIT by examining whether an individual can achieve a higher moral judgment score on the DIT by responding from the role of a political liberal. Accounting undergraduates, defining themselves as liberal, moderate or conservative, completed the DIT once from their own (...) perspective and once from either an "extremely conservative" or "extremely liberal" perspective.The results indicate that DIT scores can be influenced by an aspect of political ideology not reflecting maturation in moral judgment. Subjects decreased their moral judgment scores when responding to the DIT dilemmas from a conservative perspective. Contrary to moral development theory, subjects were able to increase their moral judgment scores when responding from the perspective of a political liberal. These results imply that, given the generally conservative political orientation of the profession, the DIT may systematically understate the moral judgment abilities of accounting students and accountants. (shrink)
This research consists of two studies with interrelated objectives. The purpose of the first study is to develop and validate scales measuring whistle-blowing subjective norms, attitudes, and intentions. The objective of the second study is to test a model of whistle-blowing intentions, motivated by the theory of reasoned action, across two contrasting cultures: the collectivist Thai and the individualistic American. To achieve cross-cultural comparisons, we first perform measurement and structural invariance tests. Tests of latent mean differences lend support for our (...) prediction that individuals in the collectivist Thai culture have higher means on subjective norms, attitudes, and intentions for whistle-blowing than members of the individualist American culture. Our models indicate that subjective norms for whistle-blowing, even though significantly different for American and Thai participants, have a direct effect on whistle-blowing attitudes as well as direct and indirect effects on reporting intentions for both subject groups. Compared to American subjects, the whistle-blowing intentions of Thai participants are more strongly influenced by subjective norms for whistle-blowing. (shrink)
In Facing the Future, Belnap et al. reject bivalence and propose double time reference semantics to give a pragmatic response to the following assertion problem: how can we make sense of assertions about future events made at a time when the outcomes of those events are not yet determined? John MacFarlane employs the same semantics, now bolstered with a relative-truth predicate, to accommodate the following apparently conflicting intuitions regarding the truth-value of an uttered future contingent: at the moment of utterance, (...) if asked to evaluate the truth-value of the asserted future contingent one has the intuition that the assertion is neither true nor false, yet later, at the moment of the predicted event, one has the intuition that the assertion was, already, either true or false. Both MacFarlane and Belnap assume that assertions of future contingents have complete propositional content – the traditional propositional contents that, according to him ‘are the contents of assertions and beliefs’. This assumption is challenged. (shrink)
The paper discusses Anselm's account of human finitude and freedom through his discussion of what it means to receive what we have from God in De casu diaboli. The essay argues that Anselm is considering the same issue as Jean Paul Sartre in his account of receiving a gift as incompatible with freedom. De casu diaboli takes up this same question, asking about how the finite will can be free, which requires that it have something per se, when there is (...) nothing, as St. Paul asserted in Romans, that we have not received. Anselm's notion that we have two wills, one for benefit or advantage, and one for justice, allows for something to come per se from the individual who wills and also accounts for the willing of the good angels as the acceptance of what they are and have as received and, hence, as finite. The essay concludes with reflection on Sartre and Camus's The Plague taking as the central ethical and existential problem of human life, as Anselm does, the problem of finitude, and comparing their responses. (shrink)
Content- relativism is a semantic theory that states that the content of an uttered sentence can vary according to some feature of an assessment context. This paper has two objectives. The first is to determine which features a motivational case for content- relativism would display – what would a good case for content- relativism look like? The second is to consider cases that appear to have the required features and evaluate their prospects as motivational cases. I identify two varieties of (...) motivational case for content- relativism : content interpretation and content enhancement. I conclude that only content enhancement cases are likely to motivate content- relativism. (shrink)
Continuing advances in human ability to manipulate matter at the atomic and molecular levels (i.e. nanoscale science and engineering) offer many previously unimagined possibilities for scientific discovery and technological development. Paralleling these advances in the various science and engineering subdisciplines is the increasing realization that a number of associated social, ethical, environmental, economic and legal dimensions also need to be explored. An important component of such exploration entails the identification and analysis of the ways in which current and prospective researchers (...) in these fields conceptualize these dimensions of their work. Within the context of a National Science Foundation funded Research Experiences for Undergraduates (REU) program in nanomaterials processing and characterization at the University of Central Florida (2002–2004), here I present for discussion (i) details of a “nanotechnology ethics” seminar series developed specifically for students participating in the program, and (ii) an analysis of students’ and participating research faculty’s perspectives concerning social and ethical issues associated with nanotechnology research. I conclude with a brief discussion of implications presented by these issues for general scientific literacy and public science education policy. (shrink)
The current informal practice of pharmacometrics as a combination art and science makes it hard to appreciate the role that informatics can and should play in the future of the discipline and to comprehend the gaps that exist because of its absence. The development of pharmacometric informatics has important implications for expediting decision making and for improving the reliability of decisions made in model-based development. We argue that well-defined informatics for pharmacometrics can lead to much needed improvements in the efficiency, (...) effectiveness, and reliability of the pharmacometrics process. The purpose of this paper is to provide a description of the pervasive yet often poorly appreciated role of informatics in improving the process of data assembly, a critical task in the delivery of pharmacometric analysis results. First, we provide a brief description of the pharmacometric analysis process. Second, we describe the business processes required to create analysis-ready data sets for the pharmacometrician. Third, we describe selected informatic elements required to support the pharmacometrics and data assembly processes. Finally, we offer specific suggestions for performing a systematic analysis of existing challenges as an approach to defi ning the next generation of pharmacometric informatics. (shrink)
The authors find it more useful to payattention to relationships than to boundaries.By focusing attention on bounded, individualpsychological issues, the metaphor ofboundaries can distract helping professionalsfrom thinking about inequities of power. Itoversimplifies a complex issue, inviting us toignore discourses around gender, race, class,culture, and the like that support injustice,abuse, and exploitation. Making boundaries acentral metaphor for ethical practice can keepus from critically examining the effects ofdistance, withdrawal, and non-participation.The authors describe how it is possible toexamine the practical, moral, and ethicaleffects (...) of our participation in relationshipsby focusing on just relationships rather thanon boundaries. They give illustrations andclinical examples of relationally-focusedethical practices that derive from a narrativeapproach to therapy. (shrink)
In the paper of Brown and Priest 2004, the authors developed the chunk and permeate method, which they described as a ?paraconsistent reasoning strategy?. There it is suggested that the method of chunk and permeate could apply to the historical infinitesimal calculus. However, no attempt was made to look at actual historical examples. In this paper, I show that the method of chunk and permeate can indeed apply, as a rational reconstruction, to certain of Isaac Newton's arguments that use infinitesimals. (...) This rational reconstruction maintains and uses, rather than sidesteps, the apparent contradictions in Newton's arguments. The applicability of chunk and permeate to other historical arguments, e.g. of Leibniz/L'Hospital and Fermat, has also been investigated and will be communicated in future publications. (shrink)
Responding to the interlocutors, Ricoeur, utilizing Kantian aesthetic theory, addresses the nature of the work of art, its universality and communicability, and explores its temporality — its ‘transhistoricity’ — by utilizing concepts derived from medieval philosophy, including ‘sempiternality’ and ‘monstration’. He expands on hermeneutics, defends it against charges of relativism, expatiates on the danger of aestheticism, and explains the value of mimesis in art. He explores the different art forms, focusing with Merleau-Ponty on Cézanne as a model of the ‘ipseity’ (...) of the artist; and he dwells particularly on the singularity of music and its ‘pathic’ moods. A discussion of literature culminates in an emphasis on the special importance of Holocaust texts. (shrink)
Etude de la théorie de la supposition développée par Saint Thomas d'Aquin dans le cadre de ses réflexions sur les universaux. Distinguant les différents types de supposition et leur relation avec la signification, l'A. montre que la théorie thomiste de la supposition illustre la position théologique et métaphysique de Saint Thomas concernant l'unité du divin.
In this paper we focus mainly on a kind of contextualism theory of vagueness according to which the context dependence has its source in the variation of our practical interests. We largely focus on Fara's version of the theory but our observations work at different levels of generality, some relevant only to the specifics of Fara's theory others relevant to all contextualist theories of a certain type.
When we bring together certain plausible and compatible principles guiding the use of vague predicates the inclination to accept that vague predicates are tolerant is significantly weakened. As the principle of tolerance is a troublesome, paradox inducing principle, a theory giving a satisfactory account of the nature of vague predicates and accounting for the appeal of the sorites paradox, without recourse to the principle of tolerance is a worthy addition to the vagueness debate. The theory offered, Contextual Intolerance, draws considerably (...) on Sainsbury's (1996) thesis of the boundarylessness of vague concepts and on the contextualist theories of vagueness offered by Stewart Shapiro (2003, 2006) and Diana Raffman (1994). (shrink)