Results for 'Steven E. Kaplan'

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  1.  47
    Intentions to Report Questionable Acts: An Examination of the Influence of Anonymous Reporting Channel, Internal Audit Quality, and Setting.Steven E. Kaplan & Joseph J. Schultz - 2007 - Journal of Business Ethics 71 (2):109-124.
    The Sarbanes–Oxley Act of 2002 requires audit committees of public companies’ boards of directors to install an anonymous reporting channel to assist in deterring and detecting accounting fraud and control weaknesses. While it is generally accepted that the availability of such a reporting channel may reduce the reporting cost of the observer of a questionable act, there is concern that the addition of such a channel may decrease the overall effectiveness compared to a system employing only non-anonymous reporting options. The (...)
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  2.  40
    Impact of Post-Restatement Actions Taken by a Firm on Non-Professional Investors' Credibility Perceptions.Elizabeth Dreike Almer, Audrey A. Gramling & Steven E. Kaplan - 2008 - Journal of Business Ethics 80 (1):61 - 76.
    The frequency of earnings restatements has been increasing over the last decade. Restating previous earnings erodes perceived trustworthiness and competence of management, giving firms strong incentives to take actions to enhance perceived credibility of future financial reports [Farber, D. B.: 2005, The Accounting Review 80(2), 539–561.]. Using an experimental case, we examine the ability of post-restatement actions taken by a firm to positively influence non-professional investors’ perceptions of management’s financial reporting credibility. Our examination considers credibility judgments following two types of (...)
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  3.  5
    Impact of Post-Restatement Actions Taken by a Firm on Non-Professional Investors’ Credibility Perceptions.Elizabeth Dreike Almer, Audrey A. Gramling & Steven E. Kaplan - 2008 - Journal of Business Ethics 80 (1):61-76.
    The frequency of earnings restatements has been increasing over the last decade. Restating previous earnings erodes perceived trustworthiness and competence of management, giving firms strong incentives to take actions to enhance perceived credibility of future financial reports [Farber, D. 2005, The Accounting Review 80, 539-561.]. Using an experimental case, we examine the ability of post-restatement actions taken by a firm to positively influence nonprofessional investors' perceptions of management's financial reporting credibility. Our examination considers credibility judgments following two types of restatements (...)
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  4.  33
    Andersen and the Market for Lemons in Audit Reports.Steven E. Kaplan, Pamela B. Roush & Linda Thorne - 2007 - Journal of Business Ethics 70 (4):363-373.
    Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g., Duska, R.: 2005, Journal of Business Ethics 57, 17–29; Staubus, G.: 2005, Journal of Business Ethics 57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis is grounded in Akerlof’s (1970, Quarterly Journal of (...)
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  5.  46
    Wrongdoing by Consultants: An Examination of Employees' Reporting Intentions. [REVIEW]Susan Ayers & Steven E. Kaplan - 2005 - Journal of Business Ethics 57 (2):121 - 137.
    Organizations are increasingly embedded with consultants and other non-employees who have the opportunity to engage in wrongdoing. However, research exploring the reporting intentions of employees regarding the discovery of wrongdoing by consultants is scant. It is important to examine reporting intentions in this setting given the enhanced presence of consultants in organizations and the fact that wrongdoing by consultants changes a key characteristic of the wrongdoing. Using an experimental approach, the current paper reports the results of a study examining employees (...)
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  6.  23
    Ethically Related Judgments by Observers of Earnings Management.Steven E. Kaplan - 2001 - Journal of Business Ethics 32 (4):285 - 298.
    Merchant and Rockness (1994, p. 92) characterize earnings management as "probably the most important ethical issue facing the accounting profession" and provide initial evidence of the ethical judgments of various organizational members. The current study extends their work by examining the extent to which an individual''s ethically-related judgments in response to earnings management activities are associated with the individual''s role.In an experimental study, evening MBA students read three hypothetical scenarios involving a manager engaging in earnings management. The scenarios involved a (...)
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  7.  11
    Wrongdoing by Consultants: An Examination of Employees? Reporting Intentions.Susan Ayers & Steven E. Kaplan - 2005 - Journal of Business Ethics 57 (2):121-137.
    Organizations are increasingly embedded with consultants and other non-employees who have the opportunity to engage in wrongdoing. However, research exploring the reporting intentions of employees regarding the discovery of wrongdoing by consultants is scant. It is important to examine reporting intentions in this setting given the enhanced presence of consultants in organizations and the fact that wrongdoing by consultants changes a key characteristic of the wrongdoing. Using an experimental approach, the current paper reports the results of a study examining employees' (...)
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  8.  13
    An Examination of the Effect of CEO Social Ties and CEO Reputation on Nonprofessional Investors’ Say-on-Pay Judgments.Steven E. Kaplan, Janet A. Samuels & Jeffrey Cohen - 2015 - Journal of Business Ethics 126 (1):103-117.
    CEO compensation has received much attention from both academics and regulators. However, academics have given scant attention to understanding judgments about CEO compensation by third parties such as investors. Our study contributes to the ethics literature on CEO compensation by examining whether judgments about CEO compensation are influenced by two aspects of a company’s tone at the top—social ties between the CEO and members of the Executive Compensation Committee and the CEO’s Reputation, particularly for financial reporting and disclosures. Although, stock (...)
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  9.  13
    The Impact of Budget Goal Difficulty and Promotion Availability on Employee Fraud.Shana M. Clor-Proell, Steven E. Kaplan & Chad A. Proell - 2015 - Journal of Business Ethics 131 (4):773-790.
    The purpose of this research is to examine the effect of two organizational variables, budget goal difficulty and promotion availability, on employee fraud. Limited research shows that difficult, specific goals result in more unethical behavior than general goals :422–432, 2004). We predict that goal difficulty and promotion availability will interact to affect employee fraud. Specifically, we contend that the availability of promotions will have little, if any, effect on employee fraud under easy goals but have a substantial effect on fraud (...)
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  10.  23
    Moral Judgment and Causal Attributions: Consequences of Engaging in Earnings Management.Steven E. Kaplan, James C. McElroy, Susan P. Ravenscroft & Charles B. Shrader - 2007 - Journal of Business Ethics 74 (2):149-164.
    Recent, well-publicized accounting scandals have shown that the penalties outsiders impose on those found culpable of earnings management can be severe. However, less is known about how colleagues within internal labor markets respond when they believe fellow managers have managed earnings. Designers of responsibility accounting systems need to understand the reputational costs managers impose on one another within internal labor markets. In an experimental study, 159 evening MBA students were asked to assume the role of a manager in a company (...)
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  11.  6
    How Do Investors Respond to Restatements? Repairing Trust Through Managerial Reputation and the Announcement of Corrective Actions.Anna M. Cianci, Shana M. Clor-Proell & Steven E. Kaplan - 2019 - Journal of Business Ethics 158 (2):297-312.
    Following SOX, financial restatements increased dramatically. Prior research suggests that how investors respond to restatements, particularly those involving fraud, may mitigate or exacerbate damage suffered. We extend both accounting and management research by examining the joint effects of pre-restatement managerial reputation and the announcement of managerial corrective actions in response to a restatement on nonprofessional investors’ judgments. We find that pre-restatement managerial reputation and the announcement of managerial corrective actions jointly influence investors’ managerial fraud prevention assessments, which mediate their trust (...)
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  12.  14
    The Reputation Effects of Earnings Management in the Internal Labor Market.Steven E. Kaplan & Susan P. Ravenscroft - 2004 - Business Ethics Quarterly 14 (3):453-478.
    The current study is designed to propose and test a model about the ethical reputation of a target manager who must decide whether to engage in earnings management. We employ an experimental approach to examine the potential negative reputation effects within the internal labor market of a firm that occur as a consequence of earnings management. We examine participants’ responses to a hypothetical (target) manager when both the target’s behavior and the corporate incentives were manipulated. Participants assessed how ethical they (...)
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  13.  3
    The Effects of Current Income Attributes on Nonprofessional Investors’ Say-on-Pay Judgments: Does Fairness Still Matter?Steven E. Kaplan & Valentina L. Zamora - 2018 - Journal of Business Ethics 153 (2):407-425.
    The say-on-pay regulation in the Dodd-Frank Act requires publicly-traded U.S. firms to hold a nonbinding, advisory shareholder vote on executive compensation. Advocates claim that SOP voting gives shareholders a mechanism to hold managers and boards more accountable. Critics contend that SOP votes may simplistically reflect shareholders’ reactions to the overall value of CEO compensation or the firm’s net income. However, based on prior research, we contend that market participants’ SOP votes are likely to consider current income attributes. For example, the (...)
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  14.  15
    Discussant Comment on Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status by Jingyu Gao, Robert Greenberg, Bernard Wong-On-Wing.Steven E. Kaplan - 2015 - Journal of Business Ethics 126 (1):101-102.
  15. Climate Trauma: Foreseeing the Future in Dystopian Film and Fiction.E. Ann Kaplan - 2015 - Rutgers University Press.
    Each month brings new scientific findings that demonstrate the ways in which human activities, from resource extraction to carbon emissions, are doing unprecedented, perhaps irreparable damage to our world. As we hear these climate change reports and their predictions for the future of Earth, many of us feel a sickening sense of _déjà vu_, as though we have already seen the sad outcome to this story. Drawing from recent scholarship that analyzes climate change as a form of “slow violence” that (...)
     
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  16.  11
    Book Review: Royte E 2008: Bottlemania: How Water Went on Sale and Why We Bought It. New York, NY: Bloomsbury. 248 Pp. USD24.99 . ISBN: 978 1 59691 371 4. [REVIEW]C. Kaplan - 2009 - Nursing Ethics 16 (3):380-380.
  17.  11
    Bioscience=Society (Schering Foundation Workshop). Edited by D. J. Roy, B. E. Wynne & R. W. Old. Pp. 409. (Wiley, Chichester, 1991.) £40.00. [REVIEW]Bernice A. Kaplan - 1993 - Journal of Biosocial Science 25 (4):564-565.
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  18. Content Analysis and the Theory of Signs: The Philosophy of G.E. Moore.Abraham Kaplan, Philip Arthur Schilpp & Charles Morris - 1943 - Journal of Symbolic Logic 8 (4):149-149.
  19.  36
    Evolutionary Innovations and Developmental Resources: From Stability to Variation and Back Again.Jonathan Kaplan - 2008 - Philosophy of Science 75 (5):861-873.
    Will a synthesis of developmental and evolutionary biology require a focus on the role of nongenetic resources in evolution? Nongenetic variation may exist but be hidden because the phenotypes are stable (developmentally canalized) under certain background conditions. In this case, those differences may come to play important roles in evolution when background conditions change. If this is so, then a focus on the way that developmental resources are made reliable, and the ways in which reliability fails, may prove to be (...)
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  20.  47
    The Paradox of Stasis and the Nature of Explanations in Evolutionary Biology.Jonathan Kaplan - 2009 - Philosophy of Science 76 (5):797-808.
    Recently, Estes and Arnold claimed to have “solved” the paradox of evolutionary stasis; they claim that stabilizing selection, and only stabilizing selection, can explain the patterns of evolutionary divergence observed over “all timescales.” While Estes and Arnold clearly think that they have identified the processes that produce evolutionary stasis, they have not. Instead, Estes and Arnold identify a particular evolutionary pattern but not the processes that produce that pattern. This mistake is important; the slippage between pattern and process is common (...)
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  21.  5
    Semantic Generalization with Experimentally Induced Associations.Wendell E. Jeffrey & Richard J. Kaplan - 1957 - Journal of Experimental Psychology 54 (5):336.
  22.  56
    An Examination of the Association Between Gender and Reporting Intentions for Fraudulent Financial Reporting.Steven Kaplan, Kurt Pany, Janet Samuels & Jian Zhang - 2009 - Journal of Business Ethics 87 (1):15-30.
    We report the results of a study that examines the association between gender and individuals’ intentions to report fraudulent financial reporting using non-anonymous and anonymous reporting channels. In our experimental study, we examine whether reporting intentions in response to discovering a fraudulent financial reporting act are associated with the participants’ gender, the perpetrator’s gender, and/or the interaction between the participants’ and perpetrator’s gender. We find that female participants’ reporting intentions for an anonymous channel are higher than for male participants; the (...)
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  23. Problems for the Purported Cognitive Penetration of Perceptual Color Experience and Macpherson’s Proposed Mechanism.Steven Gross, Thitaporn Chaisilprungraung, Elizabeth Kaplan, Jorge Aurelio Menendez & Jonathan Flombaum - 2014 - Baltic International Yearbook of Cognition, Logic and Communication.
    Fiona Macpherson (2012) argues that various experimental results provide strong evidence in favor of the cognitive penetration of perceptual color experience. Moreover, she proposes a mechanism for how such cognitive penetration occurs. We argue, first, that the results on which Macpherson relies do not provide strong grounds for her claim of cognitive penetrability; and, second, that, if the results do reflect cognitive penetrability, then time-course considerations raise worries for her proposed mechanism. We base our arguments in part on several of (...)
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  24. Contemplative Science: An Insider's Prospectus.W. B. Britton, A. C. Brown, C. T. Kaplan, R. E. Goldman, M. Deluca, R. Rojiani, H. Reis, M. Xi, J. C. Chou, F. McKenna, P. Hitchcock, Tomas Rocha, J. Himmelfarb, D. M. Margolis, N. F. Halsey, A. M. Eckert & T. Frank - 2013 - New Directions for Teaching and Learning 134:13-29.
    This chapter describes the potential far‐reaching consequences of contemplative higher education for the fields of science and medicine.
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  25.  19
    Emotion and False Memory.R. L. Kaplan, I. Van Damme, L. J. Levine & E. F. Loftus - 2016 - Emotion Review 8 (1):8-13.
  26.  7
    Problems for the Purported Cognitive Penetration of Perceptual Color Experience and Macpherson’s Proposed Mechanism.Steven Gross, Thitaporn Chaisilprungraung, Elizabeth Kaplan, Jorge Aurelio Menendez & Jonathan Flombaum - 2014 - The Baltic International Yearbook of Cognition, Logic and Communication 9.
    Fiona Macpherson argues that various experimental results provide strong evidence in favor of the cognitive penetration of perceptual color experience. Moreover, she proposes a mechanism for how such cognitive penetration occurs. We argue, first, that the results on which Macpherson relies do not provide strong grounds for her claim of cognitive penetrability; and, second, that, if the results do reflect cognitive penetrability, then time-course considerations raise worries for her proposed mechanism. We base our arguments in part on several of our (...)
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  27.  22
    Does Observed Fertility Maximize Fitness Among New Mexican Men?Hillard S. Kaplan, Jane B. Lancaster, Sara E. Johnson & John A. Bock - 1995 - Human Nature 6 (4):325-360.
    Our objective is to test an optimality model of human fertility that specifies the behavioral requirements for fitness maximization in order (a) to determine whether current behavior does maximize fitness and, if not, (b) to use the specific nature of the behavioral deviations from fitness maximization towards the development of models of evolved proximate mechanisms that may have maximized fitness in the past but lead to deviations under present conditions. To test the model we use data from a representative sample (...)
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  28.  18
    Linking Visions: Feminist Bioethics, Human Rights, and the Developing World.Karen L. Baird, María Julia Bertomeu, Martha Chinouya, Donna Dickenson, Michele Harvey-Blankenship, Barbara Ann Hocking, Laura Duhan Kaplan, Jing-Bao Nie, Eileen O'Keefe, Julia Tao Lai Po-wah, Carol Quinn, Arleen L. F. Salles, K. Shanthi, Susana E. Sommer, Rosemarie Tong & Julie Zilberberg - 2004 - Rowman & Littlefield Publishers.
    This collection brings together fourteen contributions by authors from around the globe. Each of the contributions engages with questions about how local and global bioethical issues are made to be comparable, in the hope of redressing basic needs and demands for justice. These works demonstrate the significant conceptual contributions that can be made through feminists' attention to debates in a range of interrelated fields, especially as they formulate appropriate responses to developments in medical technology, global economics, population shifts, and poverty.
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  29.  14
    The Patient's Perspective on the Need for Informed Consent for Minimal Risk Studies: Development of a Survey-Based Measure.Sherrie H. Kaplan, Adrijana Gombosev, Sheila Fireman, James Sabin, Lauren Heim, Lauren Shimelman, Rebecca Kaganov, Kathryn E. Osann, Thomas Tjoa & Susan S. Huang - 2016 - Ajob Empirical Bioethics 7 (2):116-124.
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  30.  6
    No Sex or Age Difference in Dead-Reckoning Ability Among Tsimane Forager-Horticulturalists.Benjamin C. Trumble, Steven J. C. Gaulin, Matt D. Dunbar, Hillard Kaplan & Michael Gurven - 2016 - Human Nature 27 (1):51-67.
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  31.  10
    Echoing the Emotions of Others: Empathy is Related to How Adults and Children Map Emotion Onto the Body.Matthew E. Sachs, Jonas Kaplan & Assal Habibi - forthcoming - Cognition and Emotion:1-16.
    ABSTRACTEmpathy involves a mapping between the emotions observed in others and those experienced in one’s self. However, effective social functioning also requires an ability to differentiate one’s...
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  32. Is the Gaze Male?E. Ann Kaplan - 2010 - In Marc Furstenau (ed.), The Film Theory Reader: Debates and Arguments. Routledge.
     
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  33.  4
    Multivariate Cross-Classification: Applying Machine Learning Techniques to Characterize Abstraction in Neural Representations.Jonas T. Kaplan, Kingson Man & Steven G. Greening - 2015 - Frontiers in Human Neuroscience 9.
  34.  6
    The Effect of Interactional Fairness and Detection on Taxpayers’ Compliance Intentions.Linda Thorne, Steven Kaplan & Jonathan Farrar - 2019 - Journal of Business Ethics 154 (1):167-180.
    Although the role of fairness in tax compliance has been of increasing interest among the academic and professional tax communities, very little is known about the role of interactional fairness. Interactional fairness refers to the quality of the treatment provided to individuals from authority figures, such as tax authority representatives. We conduct an experiment using US taxpayers to examine the role of interactional fairness on tax compliance intentions, and how detection influences this relation. Taxpayers’ detection salience reflects their perceptions that (...)
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  35.  14
    Dewey's Democracy and Education Revisited: Contemporary Discourses for Democratic Education and Leadership.Clay Baulch, Nichole E. Bourgeois, Peter Hlebowitsh, Raymond A. Horn, Karen Embry-Jenlink, Patrick M. Jenlink, Timothy B. Jones, Andrew Kaplan, Jarod Lambert, John Leonard, Reitumetse Obakeng Mabokela, Jean A. Madsen, Kathy Sernak, Robert J. Starratt, Lee Stewart, Duncan Waite & Susan Field Waite (eds.) - 2009 - R&L Education.
    This book presents a collection of contemporary discourses that reconsider the relationship of democracy as a political ideology and American ideal and education as the foundation of preparing democratic citizens in America.
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  36.  3
    Modern European Intellectual History. Reappraisals and New Perspectives.William J. Bouwsma, Dominick LaCapra & Steven L. Kaplan - 1984 - History and Theory 23 (2):229.
  37.  15
    Conceiving Politics? Women's Activism and Democracy in a Time of RetrenchmentGrassroots Warriors: Activist Mothering, Community Work, and the War on PovertyCommunity Activism and Feminist Politics: Organizing Across Race, Class, and GenderNo Middle Ground: Women and Radical ProtestThe Politics of Motherhood: Activist Voices From Left to RightCrazy for Democracy: Women in Grassroots MovementsCultures of Politics, Politics of Cultures: Re-Visioning Latin American Social Movements.Martha Ackelsberg, Nancy A. Naples, Kathleen Blee, Alexis Jetter, Annelise Orleck, Diana Taylor, Temma Kaplan, Sonia E. Alvarez, Evelina Dagnino & Arturo Escobar - 2001 - Feminist Studies 27 (2):391.
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  38.  2
    Brill Online Books and Journals.Richard Kearney, László Tengelyi, Patrick L. Bourgeois, David M. Rasmussen, Bernard P. Dauenhauer, David M. Kaplan, Charles E. Scott, Bernard Freydberg, Jamey Findling & Eric C. Sanday - 2007 - Research in Phenomenology 37 (2):271-278.
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  39. The Althusserian Legacy.E. Ann Kaplan & Michael Sprinker (eds.) - 1993 - Verso.
  40. The Mexican Marketplace Then and Now.David E. Kaplan - 1965 - In Karl W. Linsenmann (ed.), Proceedings. St. Louis, Lutheran Academy for Scholarship. pp. 80--94.
  41.  16
    The First Death of Louis Althusser or Totality's RevengeThe Future Lasts Forever: A Memoir. Aw Olivier Corpet _aw Yann Moulier Boutang _aw Richard Veasey _tw Louis Althusser: Une Biographie. Volume 1: La Formation du Mythe . _aw Yann Moulier Boutang _tw Althusser: A Critical Reader. _aw Gregory Elliot Tw The Althusserian Legacy.Althusser and the Renewal of Marxist Social Theory. [REVIEW]Ned Jackson, E. Ann Kaplan, Michael Sprinker & Robert Paul Resch - 1996 - History and Theory 35 (1):131.
  42.  10
    Rethinking the Linguistic Turn: Current Anxieties in Intellectual HistoryRethinking Intellectual History: Texts, Contexts, Language.History and Criticism.Modern European Intellectual History: Reappraisals and New Perspectives.Post-Structuralism and the Question of History. [REVIEW]Anthony Pagden, Dominick LaCapra, Steven L. Kaplan, Derek Attridge, Geoff Bennington & Robert Young - 1988 - Journal of the History of Ideas 49 (3):519.
  43.  4
    And Still the Only Advanced Nation Without Universal Health CoverageBenchmarks of Fairness for Healthcare ReformHealth Care Reform and the Battle for the Body Politic.Charles J. Dougherty, Norman Daniels, Donald W. Leight, Ronald L. Kaplan & Dan E. Beauchamp - 1997 - Hastings Center Report 27 (4):39.
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  44.  9
    Postmodernism and Its Discontents, Theories and Practices.Angela Dalle Vacche & E. Ann Kaplan - 1991 - Substance 20 (2):104.
  45. Theory in Anthropology: A Source Book.Robert A. Manners & David E. Kaplan - 1970 - British Journal for the Philosophy of Science 21 (4):399-401.
  46.  5
    A Review of A ReviewRethinking Intellectual History: Texts, Contexts, LanguageHistory and CriticismModern European Intellectual History: Reappraisals and New PerspectivePost-Structuralism and the Question of HistoryThe Content of Form: Narrative Discourse and Historical Respresentation. [REVIEW]Dominick LaCapra, Steven L. Kaplan, Derek Attridge, Geoff Bennington, Robert Young & Hayden White - 1988 - Journal of the History of Ideas 49 (4):677.
  47.  4
    Radhakrishnan.Abraham Kaplan, W. R. Inge, L. P. Jacks, M. Hiriyanna, E. A. Burtt & P. T. Raju - 1952 - Philosophical Review 61 (4):593.
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  48.  9
    Tributes to Charles A. Moore as Philosopher, Teacher, Colleague, Editor, and Conference Director.Winfield E. Nagley, John M. Koller, S. K. Saksena, Kenneth K. Inada & Abraham Kaplan - 1967 - Philosophy East and West 17 (1/4):7-14.
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  49.  3
    Set, Stress, and Efficiency of Semantic Generalization.August L. Peastrel, Julius Wishner & Burt E. Kaplan - 1968 - Journal of Experimental Psychology 77 (1):116.
  50.  1
    Steve Edwin is a Doctoral Candidate in Comparative Literature at the State University of New York, Stony Brook. He is Currently Writing a Dissertation on Sexuality, Race, and Witnessing. Robyn Ferrell is a Senior Lecturer in Philosophy at Macquarie University in Sydney. She is the Author of Passion in Theory: Conceptions of Freud And. [REVIEW]E. Ann Kaplan - 2002 - In Kelly Oliver & Steve Edwin (eds.), Between the Psyche and the Social: Psychoanalytic Social Theory. Rowman & Littlefield. pp. 219.
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