This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors'' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path analysis (...) results indicate that: (1) Ethical judgments in situations of high moral intensity are affected by personal values and by environmental variables, such as the professional code of conduct (direct and indirect effects) and previous ethics instruction (direct effect only). (2) Corporate ethical culture, and a relatively strong firm rules-orientation, affect auditors'' idealism but not relativism, and therefore indirectly affect ethical judgments. Jones'' (1991) moral intensity argument is supported: differences in the characteristics of specific judgment tasks apparently result in different decision processes. (shrink)

The Mahāyāna Buddhist term dhāraṇī has been understood to be problematic since the mid-nineteenth century, when it was often translated as “magical phrase” or “magical formula” and was considered to be emblematic of tantric Buddhism. The situation improved in contributions by Bernhard, Lamotte and Braarvig, and the latter two suggested the translation be “memory,” but this remained difficult in many environments. This paper argues that dhāraṇī is a function term denoting “codes/coding,” so that the category dhāraṇī is polysemic and context-sensitive. (...) After reviewing Western scholarship, the article discusses dhāraṇī semantic values and issues of synonymy, the early applications of mantras, the sonic/graphic background of coding in India extended into Buddhist applications, and the soteriological ideology of dhāraṇīs along with some of its many varieties. (shrink)

Corporate social responsibility, sustainability and acting ethically are all accepted business aims, but their meaning and implementation in a global context is far less clear-cut. Global Business Ethics cuts through the confusion to provide a coherent basis for ethical decision-making within the complications of the international business landscape. Underpinned by theory and including worked-through examples of ethical dilemmas and their solutions, this textbook will guide the reader beyond theory to real-world business decisions. Practical tools such as decision trees and suggested (...) principles to apply in dilemma situations give readers the skills and confidence to tackle the ethical challenges they face. A unique working code of ethics is provided as a model with guidance to readers for adaptation and implementation. Case studies include: Walmart, Hershey's, Citibank, Ford, Nike, Johnson & Johnson, Harley- Davidson, The Body Shop and Procter and Gamble. A chapter on the legal aspects of ethics provides clear guidance on the complex relationship between law and ethics in international business. The final part takes an in-depth look at the practical application of ethics in business life. Covering all the major theories of ethics, including an examination of the role of quantification of ethics, Global Business Ethics demonstrates how their principles can be applied to inform better business decisions. (shrink)

In this essay I argue that T. S. Kuhn, at least in his later works, can be regarded as a perspectival realist. This is a retrospective interpretation based mainly on the essays published posthumously under the title The Road Since Structure (Kuhn 2000). Among the strongest grounds for this interpretation is that Kuhn explicitly states that one must have a “lexicon” in place before raising questions about the truth or falsity of claims made using elements of the lexicon. This, in (...) a linguistic framework, can be understood as an affirmation of perspectival realism. The essay concludes with an examination of Donald Davidson’s famous paper, “On The Very Idea of a Conceptual Scheme,” arguing, along lines Kuhn himself suggested, that Davidson’s presentation is no threat to his notion of a conceptual scheme, or, I would add, a theoretical perspective. (shrink)

This book constitutes the best history of post-positivist philosophy and sociology of science we are likely ever to get. To a large extent, the power of the narrative derives from its being restricted to broadly epistemological issues. Thus the title, which mimics the title of a paper by the philosopher of language, Donald Davidson, someone little known among members of the science studies community (Davidson, 1986). The restriction to epistemological issues is surely well justified since among the founding (...) themes of contemporary science studies were ‘the sociology of scientific knowledge’ (SSK) and ‘the manufacture of knowledge’. The opposition to positivist, particularly Popperian, accounts of the nature of scientific knowledge in these early sociological studies was explicit. Of course, as science studies has broadened into science and technology studies (STS) and includes major contributions from many others, including historians and anthropologists of science, many in the broader STS community are now not much concerned with epistemological issues. Nevertheless, this book should be required reading for all graduate students beginning their studies in the history, philosophy, or social study of science, for there is no better account of the debates about the nature of scientific knowledge that have taken place since the 1950s. Part of what makes this a good history is that the author has not been a participant in these past debates. He is neither a philosopher nor sociologist, but an intellectual historian whose previous books include: The Great Debate: ‘Bolshevism’ and the Literary Left in Germany, 1917–1930.. (shrink)

Experiments are presented showing that visual search for Mueller-Lyer (ML) stimuli is based on complete configurations, rather than component segments. Segments easily detected in isolation were difficult to detect when embedded in a configuration, indicating preemption by low-level groups. This preemption—which caused stimulus components to become inaccessible to rapid search—was an all-or-nothing effect, and so could serve as a powerful test of grouping. It is shown that these effects are unlikely to be due to blurring by simple spatial filters at (...) early visual levels. It is proposed instead that they are due to more sophisticated processes that rapidly bind contour fragments into spatially-extended assemblies. These results support the view that rapid visual search cannot access the primitives formed at the earliest stages of visual processing; rather, it can access only higher-level, more ecologically-relevant structures. (shrink)

The past few years have seen a resurgence of interest in the scientific study of magic. Despite being only a few years old, this “new wave” has already resulted in a host of interesting studies, often using methods that are both powerful and original. These developments have largely borne out our earlier hopes (Kuhn et al., 2008) that new opportunities were available for scientific studies based on the use of magic. And it would seem that much more can still be (...) done along these lines. -/- But in addition to this, we also suggested that it might be time to consider developing an outright science of magic—a distinct area of study concerned with the experience of wonder that results from encountering an apparently impossible event1. To this end, we proposed a framework as to how this might be achieved (Rensink and Kuhn, 2015). A science can be viewed as a systematic method of investigation involving three sets of issues: (i) the entities considered relevant, (ii) the kinds of questions that can be asked about them, and (iii) the kinds of answers that are legitimate (Kuhn, 1970). In the case of magic, we suggested that this could be done at three different levels, each focusing on a distinct set of issues concerned with the nature of magic itself: (i) the nature of magical experience, (ii) how individual magic tricks create this experience, and (iii) organizing knowledge of the set of known tricks in a more comprehensive way (Rensink and Kuhn, 2015). Our framework also included a base level focused on how the methods of magic could be used as tools to investigate issues in existing fields of study. -/- Lamont (2010) and Lamont et al. (2010) raised a number of concerns about the possibility of such a science, which we have addressed (Rensink and Kuhn, 2015). More recently, Lamont (2015) raised a new objection, arguing that although base-level work (i.e., applications of magic methods) might be useful, there is too little structure in magic tricks for them to be studied in a systematic way at the other levels, ruling out a science of magic. We argue here, however, that although this concern raises some interesting challenges for this science, it does not negate the possibility that it could exist, and could contribute to the study of the mind. (shrink)

The capacity of visual attention/STM can be determined by change-detection experiments. Detecting the presence of change leads to an estimate of 4 items, while detecting the absence of change leads to an estimate of 1 item. Thus, there are two magical numbers in vision: 4 and 1. The underlying limits, however, are not necessarily those of central STM.

Recent developments in vision science have resulted in several major changes in our understanding of human visual perception. For example, attention no longer appears necessary for "visual intelligence"--a large amount of sophisticated processing can be done without it. Scene perception no longer appears to involve static, general-purpose descriptions, but instead may involve dynamic representations whose content depends on the individual and the task. And vision itself no longer appears to be limited to the production of a conscious "picture"--it may also (...) guide processes outside the conscious awareness of the observer. (shrink)

This paper explores the extent to which a scientific framework for visualization might be possible. It presents several potential parts of a framework, illustrated by application to the visualization of correlation in scatterplots. The first is an extended-vision thesis, which posits that a viewer and visualization system can be usefully considered as a single system that perceives structure in a dataset, much like "basic" vision perceives structure in the world. This characterization is then used to suggest approaches to evaluation that (...) take advantage of techniques used in vision science. Next, an optimal-reduction thesis is presented, which posits that an optimal visualization enables the given task to be reduced to the most suitable operations in the extended system. A systematic comparison of alternative designs is then proposed, guided by what is known about perceptual mechanisms. It is shown that these elements can be extended in various ways—some even overlapping with parts of vision science. As such, a science of some kind appears possible for at least some parts of visualization. It would remain distinct from design practice, but could nevertheless assist with the design of visualizations that better engage human perception and cognition. (shrink)

Knill, Kersten, & Mamassian (Chapter 6) provide an interesting discussion of how the Bayesian formulation can be used to help investigate human vision. In their view, computational theories can be based on an ideal observer that uses Bayesian inference to make optimal use of available information. Four factors are important here: the image information used, the output structures estimated, the priors assumed (i.e., knowledge about the structure of the world), and the likelihood function used (i.e., knowledge about the projection of (...) the world onto the sensors). Knill & Kersten argue that such a framework not only helps analyze a perceptual task, but can also help investigators to define it. Two examples are provided (the interpretation of surface contour and the perception of moving shadows) to show how this approach can be used in practice. As the authors admit, most (if not all) perceptual processes are ill-suited to a "strong" Bayesian approach based on a single consistent model of the world. Instead, they argue for a "weak" variant that assumes Bayesian inference to be carried out in modules of more limited scope. But how weak is "weak"? Are such approaches suitable for only a few relatively low-level tasks, or can they be applied more generally? Could a weak Bayesian approach, for example, explain how we would recognize the return of Elvis Presley? The formal modelling of human perception To help get a fix on things, it is useful to examine the fate of an earlier attempt to formalize human perception: the application of information theory. It was once hoped that this theory—a close cousin of the Bayesian formulation—would provide a way to uncover information-handling laws that were largely independent of physical implementation. In this approach, the human nervous system was assumed to have.. (shrink)

Adelson & Pentland (Chapter 11) use an engaging metaphor to illustrate their position on scene analysis: interpretations are produced by a workshop that employs a set of specialists, each concerned with a single aspect of the scene. The authors argue that it is too expensive to have a supervisor co-ordinate the specialists and that it is too expensive to let them operate independently. They then show that a careful sequencing of the specialists leads to solutions of minimum cost, at least (...) for their world of Mondrian panels. (shrink)

One of the more compelling beliefs about vision is that it is based on representations that are coherent and complete, with everything in the visual field described in great detail. However, changes made during a visual disturbance are found to be difficult to see, arguing against the idea that our brains contain a detailed, picture-like representation of the scene. Instead, it is argued here that a more dynamic, "just-in-time" representation is involved, one with deep similarities to the way that users (...) interact with external displays. It is further argued that these similarities can provide a basis for the design of intelligent display systems that can interact with humans in highly effective and novel ways. (shrink)

When looking at a scene, observers feel that they see its entire structure in great detail and can immediately notice any changes in it. However, when brief blank fields are placed between alternating displays of an original and a modified scene, a striking failure of perception is induced: identification of changes becomes extremely difficult, even when changes are large and made repeatedly. Identification is much faster when a verbal cue is provided, showing that poor visibility is not the cause of (...) this difficulty. Identification is also faster for objects mentioned in brief verbal descriptions of the scene. These results support the idea that observers never form a complete, detailed representation of their surroundings. In addition, results also indicate that attention is required to perceive change, and that in the absence of localized motion signals it is guided on the basis of high-level interest. (shrink)

Scene Perception is the visual perception of an environment as viewed by an observer at any given time. It includes not only the perception of individual objects, but also such things as their relative locations, and expectations about what other kinds of objects might be encountered. -/- Given that scene perception is so effortless for most observers, it might be thought of as something easy to understand. However, the amount of effort required by a process often bears little relation to (...) its underlying complexity. A closer look shows that scene perception is a highly complex activity, and that any account of it must deal with several difficult issues: What exactly is a scene? What aspects of it do we represent? And what are the processes involved? Finding the answers to these questions has proven to be extraordinarily difficult. (shrink)

This chapter presents an overview of several recent developments in vision science, and outlines some of their implications for the management of visual attention in graphic displays. These include ways of sending attention to the right item at the right time, techniques to improve attentional efficiency, and possibilities for offloading some of the processing typically done by attention onto nonattentional mechanisms. In addition it is argued that such techniques not only allow more effective use to be made of visual attention, (...) but also open up new possibilities for human-machine interaction. (shrink)

Recent advances in our understanding of visual perception have shown it to be a far more complex and counterintuitive process than previously believed. Several important consequences follow from this. First, the design of an effective statistical graphics system is unlikely to succeed based on intuition alone; instead, it must rely on a more sophisticated, systematic approach. The basic elements of such an approach are outlined here, along with several design principles. An overview is then given of recent advances in our (...) understanding of visual perception, including rapid perception, visual attention, and scene perception. It then is argued that the mechanisms involved can be successfully harnessed to allow data to be displayed more effectively than at present. Several directions of development are discussed, including effective use of visual attention, the display of dynamic information, and the effective use of nonattentional and nonconscious perceptual systems. (shrink)

Five aspects of visual change detection are reviewed. The first concerns the concept of change itself, in particular the ways it differs from the related notions of motion and difference. The second involves the various methodological approaches that have been developed to study change detection; it is shown that under a variety of conditions observers are often unable to see large changes directly in their field of view. Next, it is argued that this “change blindness” indicates that focused attention is (...) needed to detect change, and that this can help map out the nature of visual attention. The fourth aspect concerns how these results affect our understanding of visual perception—for example, the implication that a sparse, dynamic representation underlies much of our visual experience. Finally, a brief discussion is presented concerning the limits to our current understanding of change detection. (shrink)

One of the more powerful impressions created by vision is that of a coherent, richly-detailed world where everything is present simultaneously. Indeed, this impression is so compelling that we tend to ascribe these properties not only to the external world, but to our internal representations as well. But results from several recent experiments argue against this latter ascription. For example, changes in images of real-world scenes often go unnoticed when made during a saccade, flicker, blink, or movie cut. This "change (...) blindness" provides strong evidence against the idea that our brains contain a picture-like representation of the scene that is everywhere detailed and coherent. (shrink)

This paper critically appraises the applied action-guide approach to bioethics and finds it wanting in two ways: it is tethered to a social contract view of the doctor-patient relationship that is largely incompatible with experiences of illness and care; and, as a formalist doctrine, it lacks critical edge and tends toward accommodationism. An alternative approach is recommended that involves interpreting moral experience by means once associated with the rhetorical arts — practical reasoning, hermeneutics, casuistry, and thick description.

Papers presented at a symposium on philosophy and medicine at the Institute for the Medical Humanities at the University of Texas Medical Branch in 1974 were published in the inaugural volume of this series.

Large changes that occur in clear view of an observer can become difficult to notice if made during an eye movement, blink, or other such disturbance. This change blindness is consistent with the proposal that focused visual attention is necessary to see change, with a change becoming difficult to notice whenever conditions prevent attention from being automatically drawn to it. -/- It is shown here how the phenomenon of change blindness can provide new results on the nature of visual attention, (...) including estimates of its capacity and the extent to which it can bind visual properties into coherent descriptions. It is also shown how the resultant characterization of attention can in turn provide new insights into the role that it plays in the perception of scenes and events. (shrink)

The human experience is punctuated by times of crisis. Some crises are experienced at a personal level (e.g., the diagnosis of a life-threatening disease), organizational level (e.g., a business facing bankruptcy), and still others are experienced on a societal or global level (e.g., COVID-19 pandemic). Although crises can be deeply troubling and anxiety provoking, they can also serve as an important catalyst for creative action and innovative outcomes. This is because during times of crisis our typical forms of reasoning and (...) action may no longer serve us. It is precisely during such times that new ways of thought, action and leadership are needed. A key question for researchers to consider is:Why and how times of crisis serve as an impetus for creative actions and outcomes?The purpose of this paper is to address this question. I open by briefly discussing the features of a crisis. I then introduce an empirically testable, process model that outlines various pathways, factors, and outcomes associated with different ways people and organizations respond during times of crisis. I close by briefly outlining future directions for creativity theory and research. (shrink)

Large changes in a scene often become difficult to notice if made during an eye movement, image flicker, movie cut, or other such disturbance. It is argued here that this _change blindness_ can serve as a useful tool to explore various aspects of vision. This argument centers around the proposal that focused attention is needed for the explicit perception of change. Given this, the study of change perception can provide a useful way to determine the nature of visual attention, and (...) to cast new light on the way that it is?and is not?involved in visual perception. To illustrate the power of this approach, this paper surveys its use in exploring three different aspects of vision. The first concerns the general nature of _seeing_. To explain why change blindness can be easily induced in experiments but apparently not in everyday life, it is proposed that perception involves a _virtual representation_, where object representations do not accumulate, but are formed as needed. An architecture containing both attentional and nonattentional streams is proposed as a way to implement this scheme. The second aspect concerns the ability of observers to detect change even when they have no visual experience of it. This _sensing_ is found to take on at least two forms: detection without visual experience (but still with conscious awareness), and detection without any awareness at all. It is proposed that these are both due to the operation of a nonattentional visual stream. The final aspect considered is the nature of visual attention itself?the mechanisms involved when _scrutinizing_ items. Experiments using controlled stimuli show the existence of various limits on visual search for change. It is shown that these limits provide a powerful means to map out the attentional mechanisms involved. (shrink)

A set of visual search experiments tested the proposal that focused attention is needed to detect change. Displays were arrays of rectangles, with the target being the item that continually changed its orientation or contrast polarity. Five aspects of performance were examined: linearity of response, processing time, capacity, selectivity, and memory trace. Detection of change was found to be a self-terminating process requiring a time that increased linearly with the number of items in the display. Capacity for orientation was found (...) to be about 5 items, a value comparable to estimates of attentional capacity. Observers were able to filter out both static and dynamic variations in irrelevant properties. Analysis also indicated a memory for previously-attended locations. These results support the hypothesis that the process needed to detect change is much the same as the attentional process needed to detect complex static patterns. Interestingly, the features of orientation and polarity were found to be handled in somewhat different ways. Taken together, these results not only provide evidence that focused attention is needed to see change, but also show that change detection itself can provide new insights into the nature of attentional processing. (shrink)