Why are people interested in money? Specifically, what could be the biological basis for the extraordinary incentive and reinforcing power of money, which seems to be unique to the human species? We identify two ways in which a commodity which is of no biological significance in itself can become a strong motivator. The first is if it is used as a tool, and by a metaphorical extension this is often applied to money: it is used instrumentally, in order to (...) obtain biologically relevant incentives. Second, substances can be strong motivators because they imitate the action of natural incentives but do not produce the fitness gains for which those incentives are instinctively sought. The classic examples of this process are psychoactive drugs, but we argue that the drug concept can also be extended metaphorically to provide an account of money motivation. From a review of theoretical and empirical literature about money, we conclude that (i) there are a number of phenomena that cannot be accounted for by a pure Tool Theory of money motivation; (ii) supplementing Tool Theory with a Drug Theory enables the anomalous phenomena to be explained; and (iii) the human instincts that, according to a Drug Theory, money parasitizes include trading (derived from reciprocal altruism) and object play. (Published Online April 5 2006) Key Words: economic behaviour; evolutionary psychology; giving; incentive; money; motivation; play; reciprocal altruism. (shrink)

Sir Francis Galton writes: “Those who find a difficulty in understanding how a feebly felt mental action can vanquish a strong desire, will find the difficulty vanish if they consent to assume a physiological and not a psychical standpoint. The gain is as great as viewing the planetary system after the fashion of Copernicus, instead of that of Ptolemy. There is nothing contrary to experience in supposing that conflicting physiological actions may be perceived with a distinctness quite disproportionate to (...) their real efficacy. We may compare the conflict between faintly perceived activities of one kind and clearly perceived activities of another kind, to that between troops dressed in a uniform scarcely distinguishable from the background with others clad in staring scarlet. We must be content to admit that our consciousness has a very inexact cognisance of the physiological battles in our brain, and that the mystery why apparently weak motives of one class should invariably get the better of apparently strong motives of another class, lies wholly in the word ‘apparently’. In short, that the appearances of their relative strength are deceptive”. (shrink)

Our response amplifies our case that money is best seen as both a drug and a tool. Some commentators challenge our core assumptions: In this response we, therefore, explain in more detail why we assume that money is an exceptionally strong motivator, and that a biological explanation of money motivation is required. We also provide evidence to support those assumptions. Other commentators criticise our use of the drug metaphor, particularly arguing that it is empirically empty; and in our response (...) we seek to show how it can be submitted to test – aided by some commentaries which suggest such tests. In addition, we explain, with evidence, why we do not think that the notion of money as a generalised conditioned reinforcer provides a satisfactory alternative to the tool/drug account. The largest group of commentaries suggests alternative instincts on which the drug-like effects of money might be based, other than the reciprocation and play instincts we propose; in our response, we explain why we still prefer our original proposals, but we accept that alternative or additional instincts may indeed underlie money motivation. A final group of commentaries carries the argument further, suggesting extensions to the tool/drug model, in ways with which we are broadly in sympathy. The purpose of the tool and drug metaphors is to encourage reflection on the biological origins of money motivation, and to that extent at least we believe that they have succeeded. (Published Online April 5 2006). (shrink)

A reduction algebra is defined as a set with a collection of partial unary functions (called reduction operators). Motivated by the lambda calculus, the Church-Rosser property is defined for a reduction algebra and a characterization is given for those reduction algebras satisfying CRP and having a measure respecting the reductions. The characterization is used to give (with 20/20 hindsight) a more direct proof of the strong normalization theorem for the impredicative second order intuitionistic propositional calculus.

This bilingual edition of the Remarks on the Philosophy of Psychology presents the first English translation of an essential body of Wittgenstein's work. It elaborates Wittgenstein's views on psychological concepts such as expectation, sensation, knowing how to follow a rule, and knowledge of the sensations of other persons. It also shows strong emphasis on the "anthropological" aspect of Wittgenstein's thought.

Four studies explore the role of perceptual fluency in attenuating bullshit receptivity, or the tendency for individuals to rate otherwise meaningless statements as “profound”. Across four studies, we presented participants with a sample of pseudoprofound bullshit statements in either a fluent or disfluent font and found that overall, disfluency attenuated bullshit receptivity while also finding little evidence that this effect was moderated by cognitive thinking style. In all studies, we measured participants’ cognitive reflection, need for cognition, faith in intuition, and (...) superstitious beliefs. Superstition strongly predicted bullshit receptivity regardless of fluency. Inconclusive results were found for the remaining scales. Potential links for the role of perceptual disfluency in promoting analytic thinking are discussed. (shrink)

This paper forms an introduction to this issue, the contents of which arose directly or indirectly from a conference in May 2001 on Corruption of scientific integrity? — The commercialisation of academic science. The introduction, in recent decades, of business culture and values into universities and research institutions is incompatible with the openness which scientific and all academic pursuit traditionally require. It has given rise to a web of problems over intellectual property and conflict of interest which has even led (...) to corporate sponsors’ suppressing unfavourable results of clinical trials, to the detriment of patients’ health. Although there are those who see the norms of science developing to recognise the importance of instrumental science aiming at specific goals and of knowledge judged by its value in a context of application, none justifies the covert manipulation of results by vested interest. Public awareness of these problems is growing and creating a climate of opinion where they may be addressed. We suggest a way forward by the introduction of nationally and internationally-accepted guidelines for industrial collaboration which contain proper protections of the core purposes of universities and of the independence of their research. Some codes suggested for this purpose are discussed. We note that some universities are moving to adopt such codes of conduct, but argue the need for strong support from the government through its funding bodies. (shrink)

We submit this brief in support of the Nonhuman Rights Project’s efforts to secure habeas corpus relief for the elephant named Happy. We reject arbitrary distinctions that deny adequate protections to other animals who share with protected humans relevantly similar vulnerabilities to harms and relevantly similar interests in avoiding such harms. We strongly urge this Court, in keeping with the best philosophical standards of rational judgment and ethical standards of justice, to recognize that, as a nonhuman person, Happy should be (...) released from her current confinement and transferred to an appropriate elephant sanctuary, pursuant to habeas corpus. (shrink)

Smiles provide information about a social partner’s affect and intentions during social interaction. Although always encountered within a specific situation, the influence of contextual information on smile evaluation has not been widely investigated. Moreover, little is known about the reciprocal effect of smiles on evaluations of their accompanying situations. In this research, we assessed how different smile types and situational contexts affected participants’ social evaluations. In Study 1, 85 participants rated reward, affiliation, and dominance smiles embedded within either enjoyable, polite, (...) or negative (unpleasant) situations. Context had a strong effect on smile ratings, such that smiles in enjoyable situations were rated as more genuine and joyful, as well as indicating less superiority than those in negative situations. In Study 2, 200 participants evaluated the situations that these smiles were perceived within (rather than the smiles themselves). Although situations paired with reward (vs. affiliation) smiles tended to be rated more positively, this effect was absent for negative situations. Ultimately, the findings point toward a reciprocal relationship between smiles and contexts, whereby the face influences evaluations of the situation and vice versa. (shrink)

Representatives from eight European countries compared the legal, ethical and professional settings within which decision making for neonates takes place. When it comes to limiting treatment there is general agreement across all countries that overly aggressive treatment is to be discouraged. Nevertheless, strong emphasis has been placed on the need for compassionate care even where cure is not possible. Where a child will die irrespective of medical intervention, there is widespread acceptance of the practice of limiting aggressive treatment or (...) alleviating suffering even if death may be hastened as a result. Where the infant could be saved but the future outlook is bleak there is more debate, but only two countries have tested the courts with such cases. When it comes to the active intentional ending of life, the legal position is standard across Europe; it is prohibited. However, recognising those intractable situations where death may be lingering and unpleasant, Dutch paediatricians have reported that they do sometimes assist babies to die with parental consent. Two cases have been tried through the courts and recent official recommendations have set out standards by which such actions may be assessed. (shrink)

Essentially a collection of letters from Santayana strung together with narrative about the activities of Santayana, C. A. Strong and Cory himself. Other figures come and go: Walter Lippman, T. S. Eliot, Ezra Pound. Some of the flavor of Santayana's thought comes through and a good deal of his personality. The letters cover the years 1927-1952: a period of great productivity for Santayana, embracing the Realms of Being, The Last Puritan, Persons and Places and Dominions and Powers. As long (...) as Cory keeps Santayana the center of focus, the book is captivating and brilliantly effective—like Santayana at his best. Unfortunately, the latter half of the book covers a period when Cory was generally somewhat independent and at a distance from Santayana: there are not so many letters and the narrative becomes longer, more autobiographical and much less interesting. Only Santayana's death refocuses the book. But by then the work is irremediably flawed.—W. G. E. (shrink)

While the HVTN 505 trial showed no overall efficacy of the tested vaccine to prevent HIV infection over placebo, markers measuring immune response to vaccination were strongly correlated with infection. This finding generated the hypothesis that some marker-defined vaccinated subgroups were partially protected whereas others had their risk increased. This hypothesis can be assessed using the principal stratification framework (Frangakis and Rubin, 2002) for studying treatment effect modification by an intermediate response variable, using methods in the sub-field of principal surrogate (...) (PS) analysis that studies multiple principal strata. Unfortunately, available methods for PS analysis require an augmented study design not available in HVTN 505, and make untestable structural risk assumptions, motivating a need for more robust PS methods. Fortunately, another sub-field of principal stratification, survivor average causal effect (SACE) analysis (Rubin, 2006) – which studies effects in a single principal stratum – provides many methods not requiring an augmented design and making fewer assumptions. We show how, for a binary intermediate response variable, methods developed for SACE analysis can be adapted to PS analysis, providing new and more robust PS methods. Application to HVTN 505 supports that the vaccine partially protected individuals with vaccine-induced T-cells expressing certain combinations of functions. (shrink)

Important marine mammal areas (IMMAs)—‘discrete habitat areas, important for one or more marine mammal species, that have the potential to be delineated and managed for conservation’ (IUCN Marine Mammal Protected Areas Task Force 2018, p. 3)—were introduced in 2014 by the IUCN Marine Mammal Protected Areas Task Force to support marine mammal and wider ocean conservation. IMMAs provide decision-makers with a user-friendly, actionable tool to inform them of the whereabouts of habitat important for marine mammal survival. However, in view of (...) their non-prescriptive, evidence-based and biocentric nature, the conservation effectiveness of IMMAs is strictly dependent on politicians’ willingness to make use of them. It has been the customary task of advocacy non-governmental organisations to lobby decision-makers to stimulate respect for environmental law, but the scientific community is increasingly joining this effort. Scientists can effectively strengthen a healthy relationship between scientific objectivity and political advocacy without damaging the credibility of conservation science. Thus, those undertaking the identification of IMMAs can be among those responsible for strongly advocating the implementation of IMMAs and other conservation initiatives. (shrink)

The superfluid state of fermion-antifermion fields developed in our previous papers is generalized to include higher orbital and spin states. In addition to single-particle excitations, the system is capable of having real and virtual bound or quasibound composite excitations which are akin to bosons of spinJ P equal to0 −, 1−, 2+, etc. These pseudoscalar, vector, and tensor bosons can be massive or massless and provide the vehicles for strong, electromagnetic, weak, and gravitational interactions. The concept that the basic (...) (unmanifest) fermion-antifermion interaction can lead to a multiplicity of manifest interactions seems to provide a basis for a unified field theory. (shrink)

SummaryThis study evaluated the prevalence of overweight and obesity in the male Sardinian population, and verifies that it has increased over the last 30 years. Data were collected during 2003–2004 from military registers in the Archive of the Military District of Cagliari for the years 1969 and 1998. A total of 22,345 forms were analysed from all Sardinia. The conscripts were classified on the basis of their place of residence and socioeconomic status. The overall prevalence of overweight and obesity in (...) Sardinia were 4.33% and 0.55%, respectively, for the conscripts of 1969 and 9.8% and 3% for 1998. Olbia-Tempio was the province with the highest incidence of overweight and obesity in 1969, and Nuoro had the highest incidence in 1998. Distribution of body mass index, overweight and obesity across the island showed a statistically significant heterogeneity that strongly decreased from 1969 to 1998. Among the conscripts of 1969, the incidence of overweight and obesity were higher in rural than in urban regions. An opposite trend was observed for the 1998 prevalence, it being more frequent in urban than rural regions. Comparison with other Italian regions was made. The percentages of overweight and obese individuals in Sardinia have markedly increased during the last 30 years, but their low incidence with respect to other Italian populations could be explained by the genetic peculiarity of the island. The change in the internal distribution of obesity clearly reflects socioeconomic changes. (shrink)

Background: Legislation on physician-assisted suicide is being considered in a number of states since the passage of the Oregon Death With Dignity Act in 1994. Opinion assessment surveys have historically assessed particular subsets of physicians.Objective: To determine variables predictive of physicians’ opinions on PAS in a rural state, Vermont, USA.Design: Cross-sectional mailing survey.Participants: 1052 physicians licensed by the state of Vermont.Results: Of the respondents, 38.2% believed PAS should be legalised, 16.0% believed it should be prohibited and 26.0% believed it should (...) not be legislated. 15.7% were undecided. Males were more likely than females to favour legalisation . Physicians who did not care for patients through the end of life were significantly more likely to favour legalisation of PAS than physicians who do care for patients with terminal illness . 30% of the respondents had experienced a request for assistance with suicide.Conclusions: Vermont physicians’ opinions on the legalisation of PAS is sharply polarised. Patient autonomy was a factor strongly associated with opinions in favour of legalisation, whereas the sanctity of the doctor–patient relationship was strongly associated with opinions in favour of not legislating PAS. Those in favour of making PAS illegal overwhelmingly cited moral and ethical beliefs as factors in their opinion. Although opinions on legalisation appear to be based on firmly held beliefs, approximately half of Vermont physicians who responded to the survey agree that there is a need for more education in palliative care and pain management. (shrink)

Monetary intelligence theory asserts that individuals apply their money attitude to frame critical concerns in the context and strategically select certain options to achieve financial goals and ultimate happiness. This study explores the dark side of monetary Intelligence and behavioral economics—dishonesty. Dishonesty, a risky prospect, involves cost–benefit analysis of self-interest. We frame good or bad barrels in the environmental context as a proxy of high or low probability of getting caught for dishonesty, respectively. We theorize: The magnitude and intensity of (...) the relationship between love of money and dishonest prospect may reveal how individuals frame dishonesty in the context of two levels of subjective norm—perceived corporate ethical values at the micro-level and Corruption Perceptions Index at the macro-level, collected from multiple sources. Based on 6382 managers in 31 geopolitical entities across six continents, our cross-level three-way interaction effect illustrates: As expected, managers in good barrels, mixed barrels, and bad barrels display low, medium, and high magnitude of dishonesty, respectively. With high CEV, the intensity is the same across cultures. With low CEV, the intensity of dishonesty is the highest in high CPI entities —the Enron Effect, but the lowest in low CPI entities. CPI has a strong impact on the magnitude of dishonesty, whereas CEV has a strong impact on the intensity of dishonesty. We demonstrate dishonesty in light of monetary values and two frames of social norm, revealing critical implications to the field of behavioral economics and business ethics. (shrink)

This paper forms an introduction to this issue, the contents of which arose directly or indirectly from a conference in May 2001 on Corruption of scientific integrity? — The commercialisation of academic science. The introduction, in recent decades, of business culture and values into universities and research institutions is incompatible with the openness which scientific and all academic pursuit traditionally require. It has given rise to a web of problems over intellectual property and conflict of interest which has even led (...) to corporate sponsors’ suppressing unfavourable results of clinical trials, to the detriment of patients’ health. Although there are those who see the norms of science developing to recognise the importance of instrumental science aiming at specific goals and of knowledge judged by its value in a context of application, none justifies the covert manipulation of results by vested interest.Public awareness of these problems is growing and creating a climate of opinion where they may be addressed. We suggest a way forward by the introduction of nationally and internationally-accepted guidelines for industrial collaboration which contain proper protections of the core purposes of universities and of the independence of their research. Some codes suggested for this purpose are discussed. We note that some universities are moving to adopt such codes of conduct, but argue the need for strong support from the government through its funding bodies. (shrink)

© The Author 2016. Published by Oxford University Press on behalf of Japanese Society of Plant Physiologists. All rights reserved.Cell walls of grasses, including cereal crops and biofuel grasses, comprise the majority of plant biomass and intimately influence plant growth, development and physiology. However, the functions of many cell wall synthesis genes, and the relationships among and the functions of cell wall components remain obscure. To better understand the patterns of cell wall accumulation and identify genes that act in grass (...) cell wall biosynthesis, we characterized 30 samples from aerial organs of rice at 10 developmental time points, 3-100 d post-germination. Within these samples, we measured 15 cell wall chemical components, enzymatic digestibility and 18 cell wall polysaccharide epitopes/ligands. We also used quantitative reverse transcription-PCR to measure expression of 50 glycosyltransferases, 15 acyltransferases and eight phenylpropanoid genes, many of which had previously been identified as being highly expressed in rice. Most cell wall components vary significantly during development, and correlations among them support current understanding of cell walls. We identified 92 significant correlations between cell wall components and gene expression and establish nine strong hypotheses for genes that synthesize xylans, mixed linkage glucan and pectin components. This work provides an extensive analysis of cell wall composition throughout rice development, identifies genes likely to synthesize grass cell walls, and provides a framework for development of genetically improved grasses for use in lignocellulosic biofuel production and agriculture. (shrink)

The Uniformly Reflexive Structure was introduced by E. G. Wagner who showed that the theory of such structures generalized much of recursive function theory. In this paper Uniformly Reflexive Structures are constructed as factor algebras of Free nonassociative algebras. Wagner's question about the existence of a model with no computable splinter ("successor set") is answered in the affirmative by the construction of a model whose only computable sets are the finite sets and their complements. Finally, for each countable Boolean algebra (...) R of subsets of a countable set which contains the finite subsets, a model is constructed with R as its family of computable sets. (shrink)

For T any completion of Peano Arithmetic and for n any positive integer, there is a model of T of size $\beth_n$ with no (n + 1)-length sequence of indiscernibles. Hence the Hanf number for omitting types over T, H(T), is at least $\beth_\omega$ . (Now, using an upper bound previously obtained by Julia Knight H (true arithmetic) is exactly $\beth_\omega$ ). If T ≠ true arithmetic, then $H(T) = \beth_{\omega1}$ . If $\delta \not\rightarrow (\rho)^{ , then any completion of (...) Peano Arithmetic has a model of size δ with no set of indiscernibles of size ρ. There are similar results for theories strongly resembling Peano Arithmetic, e.g., ZF + V = L. (shrink)

Causal accounts of perception are often believed to lead inevitably to the conclusion that we only indirectly perceive things. The paper argues that there are no incompatibilities between accepting causal accounts of perception (e.G., Many scientific explanations of perception) and holding that we directly perceive physical objects, Without the mediation of sense data. Further, There are strong analogical arguments which support the view that talk of causal accounts of perception is consistent with the philosophical position of direct realism.

Important examples of $\Pi^0_1$ classes of functions $f \in {}^\omega\omega$ are the classes of sets (elements of ω 2) which separate a given pair of disjoint r.e. sets: ${\mathsf S}_2(A_0, A_1) := \{f \in{}^\omega2 : (\forall i < 2)(\forall x \in A_i)f(x) \neq i\}$ . A wider class consists of the classes of functions f ∈ ω k which in a generalized sense separate a k-tuple of r.e. sets (not necessarily pairwise disjoint) for each k ∈ ω: ${\mathsf S}_k(A_0,\ldots,A_k-1) := (...) \{f \in {}^\omega k : (\forall i < k) (\forall x \in A_i) f(x) \neq i\}$ . We study the structure of the Medvedev degrees of such classes and show that the set of degrees realized depends strongly on both k and the extent to which the r.e. sets intersect. Let ${\mathcal S}^m_k$ denote the Medvedev degrees of those ${\mathsf S}_k(A_0,\ldots,A_{k-1})$ such that no m + 1 sets among A 0,...,A k-1 have a nonempty intersection. It is shown that each ${\mathcal S}^m_k$ is an upper semi-lattice but not a lattice. The degree of the set of k-ary diagonally nonrecursive functions $\mathsf{DNR}_k$ is the greatest element of ${\mathcal S}^1_k$ . If 2 ≤ l < k, then 0 M is the only degree in ${\mathcal S}^1_l$ which is below a member of ${\mathcal S}^1_k$ . Each ${\mathcal S}^m_k$ is densely ordered and has the splitting property and the same holds for the lattice ${\mathcal L}^m_k$ it generates. The elements of ${\mathcal S}^m_k$ are exactly the joins of elements of ${\mathcal S}^1_i$ for $\lceil{k \over m}\rceil \leq i \leq k$. (shrink)

Some rules seem more important than others. The moral rule to keep promises seems more important than the aesthetic rule not to wear brown with black or the pool rule not to scratch on the eight ball. A worrying number of metaethicists are increasingly tempted to explain this difference by appealing to something they call “authoritative normativity” – it’s because moral rules are “authoritatively normatively” that they are especially important. The authors of this chapter argue for three claims concerning “authoritative (...) normativity”: (1) that motivation for it originates in a parochial conception of “normative flavours”; (2) that arguments against alternative ways of explaining e.g., morality’s importance are overblown; and (3) that there are strong reasons against theorizing in terms of “authoritative normativity”. The overarching aim is not to show that “authoritative normativity” is incoherent or entirely unmotivated. Rather, it is to discuss some of “authoritative normativity’s” deeper commitments to correct the impression that is it largely benign or that it is entailed by familiar and popular “metanormative” positions. Authoritative normativity, it seems to us, is a solution in search of a problem. (shrink)

Logics that do not have a deduction-detachment theorem (briefly, a DDT) may still possess a contextual DDT —a syntactic notion introduced here for arbitrary deductive systems, along with a local variant. Substructural logics without sentential constants are natural witnesses to these phenomena. In the presence of a contextual DDT, we can still upgrade many weak completeness results to strong ones, e.g., the finite model property implies the strong finite model property. It turns out that a finitary system has (...) a contextual DDT iff it is protoalgebraic and gives rise to a dually Brouwerian semilattice of compact deductive filters in every finitely generated algebra of the corresponding type. Any such system is filter distributive, although it may lack the filter extension property. More generally, filter distributivity and modularity are characterized for all finitary systems with a local contextual DDT, and several examples are discussed. For algebraizable logics, the well-known correspondence between the DDT and the equational definability of principal congruences is adapted to the contextual case. (shrink)

This paper analyzes concepts of independence and assumptions of convexity in the theory of sets of probability distributions. The starting point is Kyburg and Pittarelli’s discussion of “convex Bayesianism” (in particular their proposals concerning E-admissibility, independence, and convexity). The paper offers an organized review of the literature on independence for sets of probability distributions; new results on graphoid properties and on the justification of “strong independence” (using exchangeability) are presented. Finally, the connection between Kyburg and Pittarelli’s results and recent (...) developments on the axiomatization of non-binary preferences, and its impact on “complete” independence, are described. (shrink)

Obstetricians face difficult decisions when the interests of fetus and mother conflict. An example is the problem of choosing the delivery method when labour begins prematurely and the fetus is breech. Vaginal delivery involves risks for the breech fetus of brain damage or death caused by umbilical cord compression and head entrapment. Caesarean section might avoid these dangers but involves risks for the mother, including infection, haemorrhage and even death in a small percentage of cases. If a caesarean section is (...) performed the infant might die anyway, due to complications of prematurity. Thus, decisions about delivery method involve balancing the risks to mother and fetus. Uncertainty about the frequency of fetal injuries in vaginal breech deliveries adds to the difficulty of these decisions. (shrink)

In this paper we study generic complexity of undecidable problems. It turns out that some classical undecidable problems are, in fact, strongly undecidable, i.e., they are undecidable on every strongly generic subset of inputs. For instance, the classical Halting Problem is strongly undecidable. Moreover, we prove and analog of the Rice theorem for strongly undecidable problems, which provides plenty of examples of strongly undecidable problems. Then we show that there are natural super-undecidable problems. i.e., problem which are undecidable on every (...) generic (not only strongly generic) subset of inputs. In particular, there are finitely presented semigroups with super-undecidable word problem. To construct strongly- and super-undecidable problems we introducea method of generic amplification (an analog of the amplification in complexity theory). Finally, we construct absolutely undecidable problems, which stay undecidable on every non-negligible set of inputs. Their construction rests on generic immune sets. (shrink)

Accounting professionals play an important role in the generation and auditing of financial statements and, given their understanding of business processes, may be relied upon in the development of organizations’ ethical infrastructures (i.e., the formal aspects of an organization’s ethical environment that are explicitly under the control of the organization). Thus, understanding and improving the work environments of accounting professionals is crucial to improving organizational ethical culture and reducing fraud. In this study, we extend prior research that documents the prevalence (...) of ethical infrastructure programs by assessing how accounting professionals, a key employee group, perceive their organizations’ ethical infrastructures. In addition, we examine whether perceptions of the effectiveness of the ethical infrastructure and professional autonomy influence accountants’ ethical judgments. Based on the responses of 378 CPAs in the United States, we find the perceived state of the ethical infrastructure across accounting work environments—both public accounting firms and other organization types—is relatively strong. However, of the five ethical infrastructure components we examine (i.e., ethics code, ethics training, ethics-based punishments and incentives, ethics reporting system, and ethics review system), only 35% of respondents indicate that their organizations have more than three of these components. Importantly, we find that perceived ethical infrastructure effectiveness and professional autonomy influence both perceptions of the ethical culture and the ethical judgments of accounting professionals. We also contribute to practice by highlighting opportunities for improvement in ethics training formats, ethics-based incentives, and ethics review systems. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Philosophy, Psychiatry, & Psychology 10.3 (2003) 255-259 [Access article in PDF] Illnesses and Likenesses Richard G. T. Gipps IN THIS RESPONSE to Neil Pickering's paper I shall focus only on what he describes as the "strong objection" to the typical use of the likeness argument. The likeness argument, to recap, has it that we can decide whether conditions such as schizophrenia, depression, or alcoholism do or do not (...) deserve the designation of illness depending on whether they possess features which, if they occurred in physical conditions, would enable one to decide for or against the designation. To take an implausible example, if it were decided that it would be enough to describe a physical condition as an illness if it involves pain not caused through injury, then a psychological condition would be appropriately described as an illness just to the extent that it too involved such pain.In arguing against typical deployments of the likeness argument, Pickering finds that it is only on questionable initial descriptions of psychological conditions that such conditions appear to share the features that, in physical conditions, would be taken to be indicative of illness. That is to say, theorists who deploy the likeness argument to urge either the reality or unreality of mental illnesses typically presuppose what both we and they had all along hoped would be demonstrated in their argument. In terms of the above example, we might say that a certain psychological condition can count as an illness if it involves psychic pain. The concept of psychic pain is however (so the argument would have it) contestable; there exist other descriptions that make no reference to pain and in so doing fail to provide what a user of the likeness argument would need to substantiate the claim that a conception of the condition as an illness is more than a façon de parler.By way of arriving at this conclusion the following precondition for the applicability of the likeness argument (Pickering's "assumption" (2)) is insisted on: "That, with respect to the presence or absence of [those features of conditions which features decide whether or not the conditions are illnesses], a condition such as schizophrenia [must be] describable independently of the category it is assigned to." This can seem a quite reasonable restriction, for—it could be said—one can only win an argument if it is first allowed that there is actually something to argue about. That is, it is only if both partisans and detractors of the illness conception first accept a certain description of schizophrenia as spelling out what schizophrenia essentially involves that they can then progress to determining whether or not such a condition so described is or is not an illness.Yet, whereas this seems like a perfectly reasonable requirement, it is I believe uncertain whether it will always capture the form of the intuitions of adherents and detractors of the illness conception—or of the form of philosophical arguments more generally. To be sure, some philosophical discussions can perhaps be reconstructed as debates about the validity of certain inferences [End Page 255] from mutually understood premises (i.e., given X, does Y follow or not?). Yet if this were the case, then genuinely interesting philosophical arguments would probably be few and far between. If we are agreed as to the precise significance of our premises, and are not furthermore just making straightforward mistakes in reasoning, it is hard to see how or why we could all fail to arrive at the same conclusions.In the Philosophical Investigations paragraph 128 Wittgenstein wrote that "If one tried to advance theses in philosophy, it would never be possible to question them, because everyone would agree to them" (Wittgenstein 1953). Now that proposition might seem on rather weak grounds, because all one has to do to actually disprove it is merely disagree with it. But presumably Wittgenstein is rather articulating his intuition that although philosophical arguments often take the form of clashes concerning what conclusions can be drawn from what premises, most of their substance comes from a prior failure to unpack the intrinsic significance... (shrink)

In this paper I shall venture into an area with which I am not very familiar and in which I feel far from confident; namely into phenomenology. My main motive is not to get away from standard, boring, methodological questions like those of induction and demarcation; but the conviction that a phenomenological account of the empirical basis forms a necessary complement to Popper's falsificationism. According to the latter, a scientific theory is a synthetic and universal, hence unverifiable proposition. In fact, (...) in order to be technologically useful, a scientific hypothesis must refer to future states-of-affairs; it ought therefore to remain unverified. But in order to be empirical, a theory must bear some kind of relation to factual statements. According to Popper, such a relation can only be one of potential conflict. Thus a theory T will be termed scientific if and only if T is logically incompatible with a so-called basic statement b, where b is both empirically verifiable and empirically falsifiable. In other words: T is scientific if it entails ¬b; where b, hence also ¬b, is an empirically decidable proposition. (shrink)

When firms face crisis, the instant and open channels of social media communication create a double-edged sword. While corporations can more quickly communicate with stakeholders, any missteps will have drastic and nearly immediate repercussions. What are the relationships among social media, subjective norms, attitudes, and intentions during corporate crisis? We explore this phenomenon via a study of a crisis faced by Lowe’s, an international home improvement store, and how current and potential customers reacted. By utilizing a structural equations model to (...) examine an integrated model of multiple constructs, we find that Facebook usage is associated with behavioral intent, perceptions of ethicality, and attitudes toward the organization. Counter intuitively, we find that an increase in participant Facebook usage is negatively related to felt subjective norms. Our findings indicate that beyond the traditional relationships examined by the Theory of Reasoned Action (e.g., norms, attitudes, and behavioral intent), that social media and subjective norms have a strong relationship with general attitudes and ethical attitudes toward an organization. (shrink)

Domestic livestock animals and soils must be considered together as part of an agroecosystem which includes plants. Soil sustainability may be simply defined as the maintenance of soil productivity for future generations. There are both positive and negative aspects concerning the role of animals in soil sustainability. In a positive sense, agroecosystems which include ruminant animals often also include hay forage-or pasture-based crops in the humid regions. Such crops stabilize the soil by decreasing erosion, improving soil structure and usually require (...) fewer chemical inputs. Monogastric animal culture is based on an agroecosystem consisting of mainly grain crops. These crops can result in the soil being exposed to water and wind erosion although soil conservation practices that significantly reduce soil losses may be followed. The management of animal manures is not always compatible with soil conservation practices. Careful management of the nutrients in manure is absolutely necessary to avoid nitrate contamination of ground water or phosphorus loading of streams and lakes. In a negative sense, increases in animal livestock populations in association with human population growth are promoting desertification in the arid and semi-arid regions of the world. The key component for a fully compatible and acceptable association between domestic animals and soil productivity is proper management. Careful management of the components of an animal-based agroecosystem is required if soil productivity and environmental quality are to be maintained. Although we have much to learn, technologies are available to move a considerable way towards this ideal state. (shrink)

Domestic livestock animals and soils must be considered together as part of an agroecosystem which includes plants. Soil sustainability may be simply defined as the maintenance of soil productivity for future generations. There are both positive and negative aspects concerning the role of animals in soil sustainability. In a positive sense, agroecosystems which include ruminant animals often also include hay forage-or pasture-based crops in the humid regions. Such crops stabilize the soil by decreasing erosion, improving soil structure and usually require (...) fewer chemical inputs. Monogastric animal culture is based on an agroecosystem consisting of mainly grain crops. These crops can result in the soil being exposed to water and wind erosion although soil conservation practices that significantly reduce soil losses may be followed. The management of animal manures is not always compatible with soil conservation practices. Careful management of the nutrients in manure is absolutely necessary to avoid nitrate contamination of ground water or phosphorus loading of streams and lakes. In a negative sense, increases in animal livestock populations in association with human population growth are promoting desertification in the arid and semi-arid regions of the world. The key component for a fully compatible and acceptable association between domestic animals and soil productivity is proper management. Careful management of the components of an animal-based agroecosystem is required if soil productivity and environmental quality are to be maintained. Although we have much to learn, technologies are available to move a considerable way towards this ideal state. (shrink)

Arthur G. Tansley never accepted Frederic E. Clements’ view that succession is a developmental process whose final stage, the climax formation, is determined primarily by regional climate and that all other types of vegetation are some kind of successional stage or arrested successional stage. Tansley was convinced that in a given region a variety of environmental factors could produce different kinds of climax formations. At the heart of their dispute was Clements’ organicist view of succession, i.e., the formation was a (...) complex organism with an ontogeny and phylogeny. As early as 1905, Tansley offered an alternative to Clements’ complex organism, the quasi-organism, but Clements in private and public rejected this compromise. Tansley and other plant ecologists continued to criticize Clements’ theories for the next 20 years, but with no impact on Clements. John Phillips, a South African plant ecologist who was a follower of Clements, published a series of papers in 1934 and 1935 defending Clementsian ecology. These papers were triggered by the publication of a letter by another ecologist working in Africa who claimed that there was a strong correlation between soils and various kinds of climax vegetation, which was contrary to what was predicted by Phillips and Clements. In 1935, Tansley published an attack on Phillips and Clements and their developmental theory of succession. In it, he proposed the concept of the ecosystem as a way to get around Clements’ monoclimax theory by making the physical environment (e.g., soil chemistry, soil texture, soil moisture) as important a factor as climate, plants and other organisms in determining the composition and characteristics of ecological entities, i.e., ecosystems. Tansley’s ecosystem concept quickly replaced Clements’ monoclimax theory as a dominant paradigm in ecology. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:An Intervention into the Flew/Fogelin Debate Kenneth G. Ferguson Under an aggressive title, Robert FogeUn has recently undertaken to reveal "What Hume Actually Said About Miracles."1 He felt this necessary to correct whathe considers a serious misreading ofHume's essay "OfMiracles" (sec. 10 ofthe Enquiries2), a reading which infers that Hume did not argue thatmiracles are impossible a priori (Fogelin, 81). One writer at least regards this reading so common (...) that she has dubbed it the "traditional interpretation" of Hume's account of miracles.3 At any rate, it finds a strong advocate in Anthony Flew,4 against whom the majority ofFogelin's comments are directed. What I find fascinating about this debate is that both Flew and FogeUn appear to be right. On the one hand, Hume does have the textual resources to marshall a fully deductive argument against miracles, at least, once a strict definition of miracles is admitted. On the other hand, while exploiting these resources, Hume somewhat clumsily mingles in vestiges ofa not-fully consistent inductive argument against miracles which he bases on the balancing of probabilities. I will attempt to identify these two skeins ofargument, in the anticipation that this will help to temper the debate between Flew and Fogelin. Hume opens section 10by promisingan argument that will furnish "an everlasting check to all kinds of superstitious delusion" (E 110). Moreover, he claims that "there is here a direct and full proof... against the existence of any miracle" (E 115), a quote which Fogelin repeats seven times (toextractits full flavour). C. S. Peirce, wholate inlife took an interest in Hume's argument, conjectured that Hume hoped to provide a general disproof of all miracles that would not require "a minute analysis of each story"; such a procedure was in fact popular amongthe miracle debunkers ofHume's day, forexample, Rev. Thomas Woolston, whose books were extremely popular.5 Hume's boast of "a direct and full proof might be assumed, offhand, to augur an a priori argumentbased on the comparison ofideas; butitmust notbe forgotten that back in the Treatise (for which the essay "Of Miracles" was originally drafted6) Hume defines a "proof" as an argument "deriv'd from the relation of cause and effect."7 There he contrasts "proofs" explicitly with the type of assured knowledge that comes "from the comparison ofideas" (T 124). Still, Hume requires that proofs, despite their empirical origin, must nonetheless be "entirely free from doubt Volume XVII Number 2 105 KENNETH G. FERGUSON and uncertainty" (T 124); proofs, then, must be superior to ordinary causal arguments that are able to offer only a degree of probability (T 124). By his own examples, namely, that "the sun will rise to-morrow" and "all men must dye" (T 124), likewise from the essay "Of Miracles" itself, that "lead cannot, of itself, remain suspended in the air" and that "fire consumes wood" (E 114), Hume makes it clear that "proofs" are simply to be causal arguments uniformly confirmed by a great wealth of past experience: empirical conclusions so sound that any who deny them "wou'd appear ridiculous" (T 124). Taking Hume's definition of "proof" to heart, we might infer that his "direct and full proof against miracles is not then to be an a priori or deductive conclusion, but instead merely a fully convincing induction, along the Unes of"all men must dye." This,would appear to dispel Fogelin's hope to portray the argument as a priori; but the logic ofHume's special proofagainst miracles is somewhat complicated. As Hume's own selection of examples verify, a proof, at least ordinarily, issues in the confirmation of a law of nature. This contrasts with the special proof against miracles where the object is, of course, not to defend a law of nature, but rather to exploit reasoning about the formation of such laws to prove a result regarding the occurrence of miracles. The proof against miracles, consequently, concerns causes, but is not necessarily a causal argument in the ordinary sense. Indeed, it might be properly thought ofas a "meta-causal" argument, if such a term is allowed. And such an argument may potentially have, as Fogelin proposes, an a priori... (shrink)

Previous research on linguistic relativity and economic decisions hypothesized that speakers of languages with obligatory tense marking of future time reference (FTR) should value future rewards less than speakers of languages which permit present tense FTR. This was hypothesized on the basis of obligatory linguistic marking (e.g., will) causing speakers to construe future events as more temporally distal and thereby to exhibit increased “temporal discounting”: the subjective devaluation of outcomes as the delay until they will occur increases. However, several aspects (...) of this hypothesis are incomplete. First, it overlooks the role of “modal” FTR structures which encode notions about the likelihood of future outcomes (e.g., might). This may influence “probability discounting”: the subjective devaluation of outcomes as the probability of their occurrence decreases. Second, the extent to which linguistic structures are subjectively related to temporal or probability discounting differences is currently unknown. To address these, we elicited FTR language and subjective ratings of temporal distance and probability from speakers of English, which exhibits strongly grammaticized FTR, and Dutch, which does not. Several findings went against the predictions of the previous hypothesis: Framing an FTR statement in the present (“Ellie arrives later on”) versus the future tense (“…will arrive…”) did not affect ratings of temporal distance; English speakers rated future statements as relatively more temporally proximal than Dutch speakers; and English and Dutch speakers rated future tenses as encoding high certainty, which suggests that obligatory future tense marking might result in less discounting. Additionally, compared with Dutch speakers, English speakers used more low-certainty terms in general (e.g., may) and as a function of various experimental factors. We conclude that the prior cross-linguistic observations of the link between FTR and psychological discounting may be caused by the connection between low-certainty modal structures and probability discounting, rather than future tense and temporality. (shrink)