This study investigates accounting students’ ethical decision-making judgments and behavioral intentions. The Multidimensional Ethics Scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with three moral criteria (Moral Equity, Relativism and Contractualism). The study specifically tests the differences in ethical decision-making between students who have been exposed to a dedicated ethics unit of study compared with students who have not studied ethics. The influences of culture and gender on students’ ethical decision-making are also addressed (...) in the study. Ethical decision-making was assessed via three case studies describing moral dilemmas that an individual, business or professional person might face. The results provide support for the MES and the value added from incorporating a dedicated ethical decision-making unit in the accounting curriculum. The results also support prior evidence of gender bias and the impact of cultural differences on ethical decision-making. (shrink)

This chapter contains sections titled: References Further reading.

My aim in this paper is to argue against the claim that agent causation is more fundamental than event causation. To accomplish this aim, I shall first briefly discuss the motivation behind agent causation. Second, I shall highlight the differences between agent causation and event causation. Third, I shall begin briefly with the weaker claim held by Timothy O’Connor and Randolph Clarke that there is no good reason to believe that event causation is more fundamental than agent causation. Fourth, I (...) shall discuss the stronger claim held by E. J. Lowe that agent causation is more fundamental than event causation, and raise objections against the various arguments Lowe advances for the stronger claim. To the extent that my objections against Lowe’s stronger claim succeed, they raise questions for O’Connor’s and Clarke’s weaker claim. (shrink)

Music is an important philosophical theme in Confucian writings, one that is intimately related to ritual. But the relationship between music and ritual requires clarification. This paper seeks to argue for a general sense of music that reflects a particular aspect of ritual that has to do with performance. There is much material available in classical texts, such as the 'Record of Music' ('Yueji'), that allows for nuanced explications of the musical qualities of such performances. Thus explicated, those musical terms (...) provide for a way of speaking about the overall effects of ritual that is not bound to specific choreographic details or particular ritual rules. Finally, it is suggested that the Confucian notion of ren 仁 could be usefully compared to the generalised notion of music. (shrink)

Much of the discussion on business ethics is philosophical in nature. There is no lack of theories and ideals on moral reasoning. What is missing is translating these moral theories and principles into specific, operational procedures that can indicate a proper course of action. Although most business actions are routine and do not raise serious ethical questions, many people experience difficulty in applying their personal moral principles to specific business decisions in ethically-dilemmatic situations.This study seeks to develop a framework that (...) can be utilized to implement personal moral reasoning based on the teleological theory of Utilitarianism and the deontological theory of Ross''s Prima Facie Duties in the business decision-making process. The central feature in the framework is a point-system that quantities the ethical worth of a proposed business action and determines whether the action would be ethically desirable if taken. It provides an objective element in an otherwise qualitative ethical inquiry process. This study also illustrates practical applications of the system by analyzing the ethical implications of a proposed action where foreign bribery is involved. (shrink)

The Gouldian argument for evolutionary contingency found in Wonderful Life can be dissected into three premises: palaeontological, macro-evolutionary, and developmental. Discussions of evolutionary contingency have revolved primarily around the developmental. However, a shift in methodological practice and new palaeontological evidence subsequent to the book’s publication appears to threaten the palaeontological premise that asserts high Cambrian disparity, or, roughly, that morphological differences between the Cambrian species were high. This presents a prima facie problem: Did the Cambrian consist of enough anatomical variety (...) to fuel a different outcome upon a replay of the tape of life? I investigate the role that disparity plays in the Gouldian argument for evolutionary contingency and conclude that the reduced disparity view does not undermine the argument, per se. As for the macro-evolutionary premise, Gould never offers any explicit justification for the idea that species sorting was indiscriminate or ‘lottery-like’ (though he certainly gestures at it). Putting aside the exegetical, I consider certain empirical avenues for underwriting the macro-evolutionary premise and argue that the most plausible route is to appeal to the special status of mass extinctions, a move that is not entirely unfamiliar to macro-evolutionists. That is, mass extinctions can be good sources of contingency due to their being ‘chancy’ in at least three respects. In sum, I update the palaeontological and macro-evolutionary premises as to reconstrue the Gouldian argument for evolutionary contingency in its strongest form. (shrink)

The issue of conceptual templates of Western philosophy has been prominently put forth by Kwong-loi Shun. This paper seeks to establish additional perspectives adopted in traditional concepts involving anger and compassion by both Confucianist and Western scholars to reconcile purported differences between Confucianist and Western interpretations of key concepts utilised in philosophical thought. Through reinforcing similarities between the different concepts, the author serves to highlight the inter-compatibility of Confucianist and Western interpretations of basic notions of anger and compassion and the (...) need to explore the relevance of both facets in the complex modern world. (shrink)

The present essay aims to throw light on the study of dialectical thinking from a cultural-historical perspective. Different forms of dialectic are articulated as ideal types, including the Greek dialectic, the Hegelian dialectic, the contemporary German negative dialectic, the Chinese dialectic, and the Indian negative dialectic. These influential cultural products in the history of the East and the West, articulated as ideal types, serve as constellations that could facilitate further empirical studies on dialectical thinking. An understanding of the complexity of (...) these constellations reveals the pitfalls of investigating dialectical thinking without an appropriate conceptualization of the research target. With the ideal types of dialectic as "figure," and Vygotsky's thesis of the cultural-historical origin of higher psychological processes as "ground," we explore possibilities for further lines of inquiry on dialectical thinking. Adhering to the Scribnerian multilevel scheme that reconstructs Vygotsky's thesis, and returning to the core ideas of Vygotsky himself, we discover new, meaningful questions about the study of dialectical thinking. In the research area of "culture and cognition," consideration of a cultural-historical perspective appears to be both necessary and promising. (shrink)

The objective of the article is twofold: to advance an interpretation of Descartes’ position on the problem of explaining how deduction from universal propositions to their particular instances can be both legitimate and useful for discovery of truth; and to argue that his position is a valuable contribution to the philosophy of logic. In Descartes’ view. the problem in question is that syllogistic deductions from universal propositions to their particular instances is circular and hence useless as a means for discovery (...) of truth. Descartes’ solution to the problem is to claim that noncircular, useful deduction from the universal to the particular must first be based on deduction from particular truths to particular truths. I examine previous interpretations of Cartesian deduction given by E.M. Curley, Bernard Williams, and Andre Gombay. None of these interpretations fit with all of Descartes’ criticisms of syllogistic deduction and his characterization of useful and legitimate deduction (such as the cogito). I argue that the key to a correct interpretation is Descartes’ claim that implicit knowledge of universal propositions plays a crucial role in useful and legitimate deduction, and I explain how we may cash in his talk of implicit knowledge through Ryle’s notion of knowing how. Having set out a fuller explication of Descartes’ theory of deduction, I argue that it is consistent with the way people actually reason, that it helps us with problems in the philosophy of logic that have been raised by John Stuart Mill, Hilary Putnam, and Michael Dummett. (shrink)

Political philosophers have long disagreed on the issue of whether churches should exercise restraint in the appeal to religious reasons in public discussion and political mobilization. Exclusivists defend the restraint, whereas inclusivists reject it. Both sides, however, assume the existence of a democratic government. In this essay, I discuss whether churches should exercise restraint in a non-democratic, authoritarian society. I defend inclusivism and believe that churches should not restrain themselves, especially when doing so can promote democracy and prevent severe injustices. (...) First, I argue that two exclusivist arguments which justify the restraint cannot be applied in an authoritarian society. Second, I defend inclusivism because religious reasons are effective in cultivating active citizens that strengthen the democratic movement. Finally, I use the Umbrella Movement in Hong Kong as an example to show how inclusivism can enhance democratic movements under authoritarianism. (shrink)

The question ?How should one live?? reflects the central concern in the ethics of Socrates. The answer to this question is not merely related to the concepts of obligation and duty, which constitute the major problems of modern moral philosophy, but it can also be considered from the prudential point of view. Therefore both the moral and non-moral realms contribute to a good life. Although there is little doubt concerning the existence of the non-moral realm in Confucianism, yet the relationship (...) between the moral and the non-moral realms has not been carefully examined. Obviously the nature of the existence of the non-moral realm can be clear only if the question whether the non-moral virtues can be defined in terms of, or reduced to, or overridden by moral virtues is resolved. This paper attempts to scrutinize the relationship mentioned so as to determine the status of prudence within the ethics of Confucianism. (shrink)

The question ‘How should one live?’ reflects the central concern in the ethics of Socrates. The answer to this question is not merely related to the concepts of obligation and duty, which constitute the major problems of modern moral philosophy, but it can also be considered from the prudential point of view. Therefore both the moral and non-moral realms contribute to a good life. Although there is little doubt concerning the existence of the non-moral realm in Confucianism, yet the relationship (...) between the moral and the non-moral realms has not been carefully examined. Obviously the nature of the existence of the non-moral realm can be clear only if the question whether the non-moral virtues can be defined in terms of, or reduced to, or overridden by moral virtues is resolved. This paper attempts to scrutinize the relationship mentioned so as to determine the status of prudence within the ethics of Confucianism. (shrink)

Scholarship on Corporate Social Responsibility has progressed to encompass a variety of theoretical frameworks. The adoption of Stakeholder Theory is prominent with regard to CSR among big businesses but its applicability towards micro and small businesses is contested. Micro and small businesses possess distinct differences most notably their less formal structure and more pronounced indigenous cultural diversity. To expand scholarship on CSR, this research explores the relatively less studied realm of micro businesses or informal businesses. Due to their rudimentary structure, (...) micro businesses normally operate with other organizations, institutions, and each other, and are thus intricately linked with the local community. Hence, this research explores a locality and institution where micro businesses thrive—Jelutong wet market in Penang, Malaysia. This research offers a rare and arguably novel perspective. Firstly, the micro businesses are operating alongside and constantly interacting with each other within the institutional setting of a wet market. Secondly, the said wet market is located in Penang, Malaysia that is highly diverse in terms of ethnicity, culture, religion, language, age, and socio-economics. The fieldwork employs multiple local languages for a high degree of authenticity and richness in data. Thirdly, this research adopts the methodology of phenomenology with a multi-layered approach. The fieldwork consists of thirty primary interviews followed by five verification interviews all conducted in local languages the respondents are most comfortable in expressing themselves, fifteen non-participant observations, and ten participant observations. An abductive research strategy is adopted and first-order constructs in the form of everyday typifications are adduced. The first-order constructs are analyzed along the layers of Carroll’s Pyramid of CSR. Subsequently, the second-order constructs are iteratively analyzed and three typologies on CSR among micro businesses emerged. Finally, the findings from the second-order constructs are superimposed back onto the Pyramid of CSR. A different Pyramid of CSR emerges with fresh insights on the phenomenon of CSR among micro businesses. Retroductive reflection, reasoning, and analysis reveal Social Capital Theory as the most suitable theoretical framework and the implications for CSR scholarship are discussed. (shrink)

Background Medical Assistance in Dying in Canada came into effect in 2016 with the passing of Bill C-14. As patient interest and requests for MAID continue to evolve in Canada, it is important to understand the attitudes of future providers and the factors that may influence their participation. Attitudes towards physician hastened death in general and the specific provision of MAID are unknown among Canadian residents. This study examined residents’ attitudes towards PHD and MAID, and identified factors that may influence (...) their decision to participate in PHD and provide MAID. Methods A cross-sectional survey was adapted from prior established surveys on MAID to reflect the Canadian setting. All Canadian family medicine programs were invited to participate. The survey was distributed between December 2016 and April 2017. Analysis of the results included descriptive statistics to characterize the survey participants and multivariable logistic regressions to identify factors that may influence residents’ attitudes towards PHD and MAID. Results Overall, 247 residents from 6 family medicine training programs in Canada participated. While residents were most willing to participate in treatment withdrawal, active participation in PHD and MAID by prescription of a lethal drug and lethal injection were less acceptable. Logistic regressions identified religion as a consistent and significant factor impacting residents’ willingness to participate in PHD and MAID. Residents who were not strictly practicing a religion were more likely to be willing to participate in PHD and MAID. Increased clinical exposure to death and dying crudely correlated with increased willingness to participate in PHD and MAID, but when examined in multivariable models, only a few activities had a statistically significant association. Other significant factors included the residents’ sex and location of training. Conclusions Residents are hesitant to provide MAID themselves, with religious faith being a major factor impacting their decision. (shrink)

Insulation is a noticeable phenomenon in the case of most non-Pyrrhonian sceptics about human knowledge. A sceptic is experiencing insulation when his scepticism does not have any effect on his common sense beliefs, and his common sense beliefs do not have any effect on his scepticism. I try to show why this is a puzzling phenomenon, and how it can be explained. It is puzzling because insulation seems to require blindness to one's own epistemic irresponsibility and irrationality, while the sceptic (...) presumably cares a lot about being epistemically responsible and rational. Insulation can be explained by means of a notion of philosophical detachment: to be detached from one's own beliefs about the world is to take an other-personal position towards those beliefs, treating them as if they are another person's beliefs. It is because of this that the sceptic's scepticism is insulated from his scepticism because he cannot be detached from his beliefs about the world when he is engaging in everyday, practical activities. I conclude the paper with a brief discussion of the generality of the problem of insulation. (shrink)

In conversation analysis, through Sacks, Schegloff, Jefferson, and others, the conceptual architecture is joined at the hip to a technical architecture of transcripts, sequence, and turn productions. That the conceptual was to be found and demonstrated in the material detail of temporal productions was central to CA’s extraordinary innovations. As with CA, an Epistemic CA has the task of giving evidence of its conceptual order in actual materials, and thus animating the materials to show them. The task and relationship are (...) emblematically reflexive: we shall find the expression ‘Oh’ indexing ‘changes of state’ or ‘inapposite inquiries’, for example, as of the account-able animations of turns and sequences of turns. Our shared attachments to sequential analysis deliver the expectation that we shall see how Epistemic order is achieved on actual occasions, through actual materials, rendered as transcript. The discussion turns to how the Epistemic Program engages and acquits this analytic expectation. (shrink)

"The Tao that can be spoken of is not the real Way," reads a famous line from the Tao-te-ching. But although the Tao cannot be described by words, words can allow us to catch a fleeting glimpse of that mysterious energy of the universe which is the source of life. The readings in this book are a beginner's entree into the vast treasury of writings from the sacred Chinese tradition, consisting of original translations of excerpts from the Taoist canon. Brief (...) introductions and notes on the translation accompany the selections from the classics; books of devotional and mystical Taoism; texts of internal alchemy; stories of Taoist immortals, magicians, and sorcerers; ethical tracts; chants and rituals; and teachings on meditation and methods of longevity. (shrink)

Using a classical conditioning technique, this study investigated whether nonconscious associative learning could be indexed by event-related brain activity . There were three phases. In a preconditioning baseline phase, pleasant and unpleasant facial schematics were presented in awareness . A conditioning phase followed, in which stimuli were presented outside awareness , with an unpleasant face linked to an aversive shock and a pleasant face not linked to a shock. The third, postconditioning phase, involved stimulus presentations in awareness . Evidence for (...) acquisition of a conditional response was sought by comparing suprathreshold pre- and postconditioning phases, as well as in the subthreshold conditioning phase itself. For the pre-postconditioning phase analyses, significant ERP component differences differentiating CS+ and CS− were observed for N1, P2, and especially P3. For the conditioning phase, significant differences were observed in the 100–400 ms. post-stimulus region reflecting a CS+ processing negativity. Brain activity does indeed index the acquisition of a conditional response to subthreshold stimuli. Associative learning can occur outside awareness. (shrink)

Insightful ideals on the subtle and dynamic relation between the person and the environment have been expressed by Vygotsky, Lewin, Bronfenbrenner and Stern. Carefully following their intricate dialogue reveals that their ideas are mutually enriching. The present essay aims to revitalize this intricate dialogue, and to show how it converges to supply rich meaning to the concept of personal space-time totality. With a view to an empirical study of the personal space-time totality, a four-phase inquiry is proposed, which is essentially (...) a refined co-construction between the subject and the researcher. It is suggested that such a co-construction can be meaningfully integrated into research areas such as autobiographical and narrative studies, commonsense psychology, and optimal human development. (shrink)

I will do two things in this paper. First, I examine the issue of construction in the social sciences by using “teenage pregnancy” as an example. Following Michel Foucault's genealogical studies, I show that new categories were constructed to study teenage pregnancies, but that the construction involved does not support an extreme theory of construction—a theory which allows of nothing like “reality”. Second, I study the interaction between the categories used in investigations of teenage pregnancies and those to whom such (...) categories are applied, namely the young mothers themselves. The interaction illustrates what Ian Hacking has described as a “looping effect” characteristic of categories used to study people and their behaviour. I claim that with teenage pregnancy, the looping effect is much more complex than Hacking suggests. (shrink)

In this issue, our contributors demonstrate how art in the city, art “about” the city, art compared to the city, can bring to attention the insidious forces underlying every city’s gleaming, wide-awake veneer.

In this issue, our contributors demonstrate how art in the city, art “about” the city, art compared to the city, can bring to attention the insidious forces underlying every city’s gleaming, wide-awake veneer.

The seventh annual Sloan Foundation Study of Online Learning revealed that one in four college students took at least one online course in the 2008 academic year—a 17 percent increase from just the previous year. This rapid growth seems to be fueled mainly by a perceived need by universities to be more convenient and accessible for students. This trend may be a source of excitement and opportunity for many other educators. At the same time, some educators may be concerned that (...) the kinds of technology that afford learning anytime and anywhere may not support the kind of focused, sustained effort required by meaningful learning. I am one of those educators. In this essay I offer a critique from an aesthetic .. (shrink)

A one-day educational intervention with multiple activities was developed and operationalized with a sample of Chinese business students in Hong Kong, China. Its effectiveness in influencing students’ corporate social responsibility orientation was measured with a Chinese version of a forced choice scale using Economic, Legal, Ethical, and Discretionary dimensions by Carroll. A repeated measures multivariate analysis of variance showed significant differences in the Legal and Discretionary dimensions between the post-test Experimental group and Control group ; in the Legal, Ethical, and (...) Discretionary dimensions within the pre-post X group. Such significant differences may be explained by the content of the activities, especially the service learning component. Overall, the intervention appeared effective in influencing students’ CSRO within a Chinese context. Since it was designed upon Western CSR literature, its applicability goes beyond the Chinese community. (shrink)

In "Aesthetic Histories" our contributors’ shared concern is the inspiring and confounding, healthy and uncomfortable and above all inevitable relationship between history and aesthetic praxis.

According to Kant, we refer to what is out there in the world by performing a demonstrative act, like pointing at an object with a finger. A Kantian mode of demonstrative reference is characterized by the existence of a real, 2-placed affective relation between an intuiting subject and the referent. Parsons suggests that Kantian intuition is both singular and immediate, and immediacy demands an object of intuition to be present, a condition clearly satisfied by objects within our immediate perceptual field. (...) But since we do not have an immediate relation with remote objects, the scope of our demonstrative reference is severely restricted by intuitional immediacy. I wish to develop a global Kantian intuition in order to extend the scope of demonstrative reference. Kant's ontology of space entails that the global representability of space be given to an intuiting subject as a form of intuition. According to Melnick, Kantian intuition is a kinematic operation which involves directing attention and moving about. To make contact with the world, the subject must move away from its locale: although a spatially remote object is not immediately present, we can shift our location by taking a path such that W will become so. Once we are close enough to be affected by W, we will be able to point at W and say "This." Thus, the intuitive scope of demonstrative reference is globalized as we shift our location. (shrink)

We present a molecular model of eukaryotic gene transcription. For the β‐globin locus, we hypothesise that a transcription machine composed of multiple RNA polymerase II (PolII) assembles using the locus control region as a foundation. Transcription and locus remodelling can be achieved by pulling DNA through this multi‐PolII ‘reading head’. Once a transcription complex is formed, it may engage an active gene in several rounds of transcription. Observed intergenic sense and antisense transcripts may be the result of PolII pulling the (...) DNA through the reading head whilst searching for the promoter of a gene. Support for this hypothesis is provided using various data from the literature. In the model, DNA is packed in a 30‐nm chromatin fibre, thus gene regulatory regions separated by kilobases are close in space. This, and the need to store transcription‐induced supercoiling, may explain why functionally interacting regions are often separated by many kilobases. (shrink)