Management practitioners and scholars have worked diligently to identify methods for ethical decision making in international contexts. Theoretical frameworks such as Integrative Social Contracts Theory (Donaldson and Dunfee, 1994, Academy of Management Review 19, 252–284) and more recently the Global Business Citizenship Approach [Wood et al., 2006, Global Business Citizenship: A Transformative Framework for Ethics and Sustainable Capitalism. (M. E. Sharpe, Armonk, NY)] have produced innovations in practice. Despite these advances, many managers have difficulty implementing these theoretical concepts in daily (...) practice. Using the example of recent decisions by internet service providers Google, Yahoo, and MSN regarding censorship requirements in China, we offer six heuristic questions to help managers to resolve cross-cultural ethical conflicts in which the firm’s way of doing business differs from the practice in the host country. Recognizing that companies can take different approaches to law and ethics (Paine, 1994, Harvard Business Review 72(2), 107–117), our aim is to provide a management decision process to deal with demands or opportunities for engaging in questionable business practices in a host country. (shrink)

Cross cultural ethical conflicts are a major challenge for managers of multinational corporations (MNEs) when an MNE''s business practices and a host country''s practices differ. We develop a set of decision principles to help MNE managers deal with these conflicts and illustrate with examples of ethical conflicts faced by MNEs doing business in contemporary Russia (DeGeorge, 1994). We discuss the generalizability of the principles by comparing them to the Donaldson (1989) and Buller and Kohls (1997) decision models. Finally we discuss (...) changes in the cross cultural ethical problems facing MNE managers and offer suggestions for future corporate and academic work on these problems. (shrink)

Rather than being inherently evil, business lobbying is a socially responsible activity which needs to be restrained by ethical standards. To be effective in a business environment, traditional ethical standards need to be translated into language which business persons can speak comfortably. Economical explanations must also be available to explain why ethical standards are appropriate in business. Eight such standards and their validating arguments are proposed with examples showing their use. Internal dialogues regarding the ethics of lobbying objectives and tactics (...) will plausibly occur only in businesses which recognize social responsibility mandates. Public interest stakeholders could hasten this recognition by making use of information made available by the Lobbying Disclosure Act of 1995 to institute external dialogues regarding lobbying by specific businesses and industry groups. Given practical ethical standards and the information on business lobbying provided by the law, the press, corporate activists, consumers, pension fund managers and the public can apply pressure for ethical lobbying practices. (shrink)

The news reminds us almost daily that the truth is apparently not highly valued by many in business. This paper develops two prescriptive standards — the Expectation and Reputation guidelines — that may help businesspeople avoid violating clearly accepted truth standards. The guidelines also assist in determining whether truth is required in circumstances where honesty seems in conflict with the practical demands of business. A discussion of why, when and how these guidelines may be applied to facilitate truth-telling by business (...) organizations follows, along with illustrative examples. (shrink)

Salespeople have a moral obligation to prospect/customer, company and self. As such, they continually encounter truth-telling dilemmas. "lgnorance" and "conflict" often block the path to morally correct sales behaviors. Academics and practitioners agree that adoption of ethical codes is the most effective measure for encouraging ethical sales behaviors. Yet no ethical code has been offered which can be conveniently used to overcome the unique circumstances that contribute to the moral dilemmas often encountered in personal selling. An ethical code is developed (...) that charts ethical paths across a variety of sales settings (addressing "ignorance") while illustrating why the cost associated with acting morally is generally reasonable (addressing "conflict"). The code applies the universal transactional notions of customer expectations and salesperson reputation to illustrate why and when salespeople are morally required to tell the truth. In doing so, the code tackles head-on the vexing question of how best to juggle mixed motives - involving self-interests, corporate-concerns, cus-tomer-needs and other influences such as the nature of the transaction. The issue of how mixed motives can be dealt with through moral means is one that ethicists have previously sidestepped (Stark, 1993). (shrink)

Joining the dialogue on the relationship between the law and business ethics, Jeffrey Nesteruk and Eric W. Orts have offeredconceptions of the law as a positive influence rather than a negative curb on corporate behavior. While these “legal optimists” pursue anoble end in promoting higher ethical standards for corporations through the law, they may be overly optimistic in their suggestion that these more skillfully wielded legal models will influence corporate behavior for the better. Reviewing the basic tenets of their two (...) approaches, this paper uses corporate responses to environmental statutes to suggest that while legal optimism may offer hope for promoting corporate ethics, it has definite limitations in its current stage of development. (shrink)

This study adds to the empirical evidence supporting a significant connection between ethics and profitability by examining the connection between published reports of unethical behaviour by publicly traded U.S. and multinational firms and the performance of their stock. Using reports of unethical behaviour published in the Wall Street Journal from 1989 to 1993, the analysis shows that the actual stock performance for those companies was lower than the expected market adjusted returns. Unethical conduct by firms which is discovered and publicized (...) does impact on the shareholders by lowering the value of their stock for an appreciable period of time. Whatever their views on whether ethical behaviour is profitable, managers should be able to see a definite connection between unethical behaviour and the worth of their firm's stock. Stockholders, the press and regulators should find this information important in pressing for greater corporate and managerial accountability. (shrink)

Rather than being inherently evil, business lobbying is a socially responsible activity which needs to be restrained by ethical standards. To be effective in a business environment, traditional ethical standards need to be translated into language which business persons can speak comfortably. Economical explanations must also be available to explain why ethical standards are appropriate in business. Eight such standards and their validating arguments are proposed with examples showing their use. Internal dialogues regarding the ethics of lobbying objectives and tactics (...) will plausibly occur only in businesses which recognize social responsibility mandates. Public interest stakeholders could hasten this recognition by making use of information made available by the Lobbying Disclosure Act of 1995 to institute external dialogues regarding lobbying by specific businesses and industry groups. Given practical ethical standards and the information on business lobbying provided by the law, the press, corporate activists, consumers, pension fund managers and the public can apply pressure for ethical lobbying practices. (shrink)

Cross cultural ethical conflicts are a major challenge for managers of multinational corporations (MNEs) when an MNE's business practices and a host country's practices differ. We develop a set of decision principles to help MNE managers deal with these conflicts and illustrate with examples of ethical conflicts faced by MNEs doing business in contemporary Russia (DeGeorge, 1994). We discuss the generalizability of the principles by comparing them to the Donaldson (1989) and Buller and Kohls (1997) decision models. Finally we discuss (...) changes in the cross cultural ethical problems facing MNE managers and offer suggestions for future corporate and academic work on these problems. (shrink)

Salespeople have a moral obligation to prospect/customer, company and self. As such, they continually encounter truth-telling dilemmas. "lgnorance" and "conflict" often block the path to morally correct sales behaviors. Academics and practitioners agree that adoption of ethical codes is the most effective measure for encouraging ethical sales behaviors. Yet no ethical code has been offered which can be conveniently used to overcome the unique circumstances that contribute to the moral dilemmas often encountered in personal selling. An ethical code is developed (...) that charts ethical paths across a variety of sales settings (addressing "ignorance") while illustrating why the cost associated with acting morally is generally reasonable (addressing "conflict"). The code applies the universal transactional notions of customer expectations and salesperson reputation to illustrate why and when salespeople are morally required to tell the truth. In doing so, the code tackles head-on the vexing question of how best to juggle mixed motives - involving self-interests, corporate-concerns, cus-tomer-needs and other influences such as the nature of the transaction. The issue of how mixed motives can be dealt with through moral means is one that ethicists have previously sidestepped (Stark, 1993). (shrink)

The uniqueness of human cognition and language has long been linked to systematic changes in developmental timing. Selection for postnatal skeletal ossification resulted in progressive prolongation of universal patterns of primate growth, lengthening infancy, childhood, and adolescence. Language emerged as communication increased in complexity within and between communities rather than from selection for some unique features of childhood or adolescence, or both.

Modern Chinese history told from a Buddhist perspective restores the vibrant, creative role of religion in postimperial China. It shows how urban Buddhist elites jockeyed for cultural dominance in the early Republican era, how Buddhist intellectuals reckoned with science, and how Buddhist media contributed to modern print cultures. It recognizes the political importance of sacred Buddhist relics and the complex processes through which Buddhists participated in and experienced religious suppression under Communist rule. Today, urban and rural communities alike engage with (...) Buddhist practices to renegotiate class, gender, and kinship relations in post-Mao China. Using fresh archival and primary sources, along with extensive ethnographic research, this volume vividly portrays these events and more, recasting Buddhism as a critical factor in China's twentieth-century development. Each chapter connects a moment in Buddhist history to a significant theme in Chinese history, creating new narratives of Buddhism's involvement in the emergence of urban modernity, the practice of international diplomacy, the mobilization for total war, and other transformations of state, society, and culture. Working across an extraordinary thematic range, the book reincorporates Buddhism into the formative processes and distinctive character of Chinese history. (shrink)

Pictures in historical chapters of textbooks convey information about the values and assumptions of the authors’professions and the larger culture. We scrutinized 15 recent abnormal psychology textbooks for reproductions of art created before 1900. Thirteen works appeared in three or more textbooks. Overall, these pictures support a “Whiggish” account of history that celebrates the present and gives a distorted, incomplete rendering of the past. The 13 pictures tended to depict the mentally ill as an underclass who are released from their (...) literal and metaphorical shackles by men who are “ahead of their time” in their struggles against prevailing ignorance. The pictures also emphasized the difference of the mentally ill by presenting a catalogue of stereotypic visual elements attributed to insanity throughout Western history. We argue for the inclusion in textbooks of “history for the sake of the past” as a way of genuinely engaging different ideologies and thereby stimulating interest in our own implicit values and biases. (shrink)

Sociocultural influences on the development of child language skills have been widely studied, but the majority of the research findings were generated in Northern contexts. The current crosslinguistic, multisite study is the first of its kind in South Africa, considering the influence of a range of individual and sociocultural factors on expressive vocabulary size of young children. Caregivers of toddlers aged 16 to 32 months acquiring Afrikaans, isiXhosa, South African English, or Xitsonga as home language completed a family background questionnaire (...) and the MacArthur-Bates Communicative Development Inventory about their children. Based on a revised version of Bronfenbrenner’s ecological systems theory, information was obtained from the family background questionnaire on individual factors, microsystem-related factors, and exosystem-related factors. All sociocultural and individual factors combined explained 25% of the variance in expressive vocabulary size. Partial correlations between these sociocultural factors and the toddlers’ expressive vocabulary scores on 10 semantic domains yielded important insights into the impact of geographic area on the nature and size of children’s expressive vocabulary. Unlike in previous studies, maternal level of education and SES did not play a significant role in predicting children’s expressive vocabulary scores. These results indicate that there exists an interplay of sociocultural and individual influences on vocabulary development that requires a more complex ecological model of language development to understand the interaction between various sociocultural factors in diverse contexts. (shrink)

Abstract:Joining the dialogue on the relationship between the law and business ethics, Jeffrey Nesteruk and Eric W. Orts have offered conceptions of the law as a positive influence rather than a negative curb on corporate behavior. While these “legal optimists” pursue a noble end in promoting higher ethical standards for corporations through the law, they may be overly optimistic in their suggestion that these more skillfully wielded legal models will influence corporate behavior for the better. Reviewing the basic tenets of (...) their two approaches, this paper uses corporate responses to environmental statutes to suggest that while legal optimism may offer hope for promoting corporate ethics, it has definite limitations in its current stage of development. (shrink)

Numerous social, economic and academic pressures can have a negative impact on representations of biomedical research. We review several of the forces playing an increasingly pernicious role in how health and science information is interpreted, shared and used, drawing discussions towards the role of narrative. In turn, we explore how aspects of narrative are used in different social contexts and communication environments, and present creative responses that may help counter the negative trends. As traditional methods of communication have in many (...) ways failed the public, changes in approach are required, including the creative use of narratives. (shrink)

Understanding recreational experiences is a longstanding research tradition and key to effective management. Given the complexities of human experience, many approaches have been applied to study recreational experience. Two such approaches are the experiential approach (based in a positivistic paradigm) and emergent experience (based in an interpretive paradigm). While viewed as being complementary, researchers have not offered guidance for incorporating the approaches into a common model of recreational experience. This study utilized longitudinal, qualitative data to examine aspects of recreational experience (...) posited by these two approaches. Results provided a framework for synthesizing across the two approaches. Respondents had clear pre-activity expectations, and most respondents realized their expected outcomes. This supports the experiential approach. Of the 48 activity narratives, 27 experienced something unexpected, and 45 described process-oriented, intrinsic motivation, suggesting evidence of emergent and unique characteristics specific to an individual’s realization of recreational experience. This supports the application of the emergent experience approach to understand how individuals create meaning from recreational engagements. The paper proposes a model for integrating results of the two approaches. While not advocating for any specific approach, the findings can serve as an example of building a holistic model of the outdoor recreation experience. The purpose of the model is to allow for a more complete understanding of how individuals create recreation experiences, more complete documentation of the benefits of outdoor recreation for both researchers and managers, and better synthesis across studies. (shrink)

The majority of North American corporations awakened to the need for their own ethical guidelines during the late 1970s and early 1980s, even though modern corporations are subject to a surprising multiplicity of external codes of ethics or conduct. This paper provides an understanding of both internal and external codes through a discussion of the factors behind the development of the codes, an analysis of internal codes and an identification of problems with them.

Conservation can occur anywhere regardless of scale, political jurisdiction, or landownership. We present a framework to help managers at protected areas practice conservation at the scale of relationships. We focus on relationships between stakeholders and protected areas and between managers and other stakeholders. We provide a synthesis of key natural resources literature and present a case example to support our premise and recommendations. The purpose is 4-fold: 1) discuss challenges and threats to conservation and protected areas; 2) outline a relationship-scale (...) approach to address conservation threats; 3) describe the tools and techniques that can be used to implement this approach; and 4) present a case example from rural Alaska, USA, to illustrate relationship-scale conservation. Our case example illustrates how aspects of this approach to conservation were applied to address a wildlife population decline. Tools needed to implement relationship-scale conservation include 1) collecting and documenting narratives of place; 2) measuring and monitoring trust and commitment; and 3) identifying and mitigating threats. We recommend that planners and managers, working with their research partners, redefine and refocus their goals and objectives to include these practices. Doing so will enable them to gain substantial applied knowledge about their stakeholders and foster and maintain place relationships as desired outcomes of conservation. The ultimate outcome is a better prognosis for long-term global survival of protected areas and biodiversity. Published 2014. This article is a U.S. Government work and is in the public domain in the USA. (shrink)

In this short essay, based on remarks presented at a panel discussion on diversity at the 2013 meeting of the Florida Philosophical Association, I discuss some of the interlocking ways in which women and racial/ethnic minorities have been under-represented, excluded, marginalized, and devalued in academic philosophy. I propose that even if the causes of the problem are many, solutions are nonetheless possible. I claim that substantial change in the profession will require the participation of the white, male majority. I suggest (...) that such change is needed for at least three reasons: justice, scholarly integrity, and the social and economic viability of the discipline. (shrink)

Children's comprehension of the universal quantifiers all and each was explored in a series of experiments using a picture selection task. The first experiment examined children's ability to restrict a quantifier to the noun phrase it modifies. The second and third experiments examined children's ability to associate collective, distributive, and exhaustive representations with sentences containing universal quantifiers. The collective representation corresponds to the "group" meaning (for All the flowers are in a vase all of the flowers are in the same (...) vase). The distributive representation implies a pairing (e.g., each flower paired with a vase for Each flower is in a vase). The exhaustive representation exhausts both sets (e.g., for The flowers are in the vases all the flowers are in vases and all the vases have flowers in them). Four- to 10-year-olds children had little difficulty restricting the quantifier all to the noun it modified in a task which required them to attend to the group feature of all. In contrast, only 9- and 10-year-olds were able to solve the task when the quantifier was each and the pictures showed entities in partial one-to-one correspondence. Children showed a preference for associating collective pictures with sentences containing all and distributive pictures with sentences containing each. The results suggest that between the ages of 5 and 10 years, children's semantic representations undergo less radical changes than others have proposed. Instead, developmental change may occur gradually as children acquire linguistic cues which map onto existing semantic representations. (shrink)

The Peoples of the Arctic and Arctic health and sustainability are highly interconnected and essentially one and the same. An appropriate path to a sustainable Arctic involves a shift away from individual learning and achieving toward community leadership and the betterment of society. This article draws upon mindset theory from Western psychology and Indigenous relational accountability to propose and outline a model for achieving sustainability in the Arctic. The geographic focus is the North American Arctic. The principles of the argument (...) and the foundations of the model may apply across the Circumpolar North. The paper is a call to action for social scientists and policy makers in the Arctic to implement an Indigenous-led and self-determined social science. Empowering and supporting Indigenous leaders and scholars to direct and conduct autonomous social science research would inherently produce well-being and sustainability for Indigenous communities and regions. The arguments are supported by an inductive analysis of peer-reviewed literature, and the model is organized and illustrated using a schematic of concentric circles. The foundational elements of the model include: Indigenous sovereignty, Indigenous ontology, Indigenous models of sustainability, and Indigenous scholarship. Environmental scientists, resource managers, and policy makers are directed to better understand, accept, and support Indigenous science as a comprehensive and valid knowledge system; change how they use key terminology in research; rethink research roles; and amend processes and timelines for research development and funding. To achieve the desired outcomes for community well-being and Arctic sustainability, Arctic social scientists should seriously consider centering Indigenous science, especially in Indigenous communities. (shrink)

INTRODUCTION Philonous: You see, Hylas, the water of yonder fountain, how it is forced upwards, in a round column, to a certain height, at which it breaks ...

The United States Fish and Wildlife Service in Alaska, USA, conducted a species status assessment for a petition to list the Alexander Archipelago wolf (Canis lupus ligoni) under the Endangered Species Act in 2020-2022. This federal undertaking could not be adequately prepared without including the knowledge of Indigenous People who have a deep cultural connection with the subspecies. Our objective is to communicate the authoritative expertise and voice of the Indigenous People who partnered on the project by demonstrating how their (...) knowledge contributed to the species status assessment. The Indigenous knowledge applied in the assessment is the cultural and intellectual property of those who have shared it. We employed rapid appraisal research to expeditiously develop a preliminary and qualitative understanding of Indigenous People's cultural and ecological knowledge of Alexander Archipelago wolves. We used semi-directed interviewing and inductive coding from grounded theory for text analysis. Indigenous knowledge contributed to the agency's understanding of the Alexander Archipelago wolf in Southeast Alaska and helped the agency with their classification decision. Indigenous research partners explained the rich cultural significance and position of wolves in Tlingit society and described human–wolf relationships and ecological interactions. The agency used a single-species assessment approach based in species ecology and conservation biology, whereas the Indigenous wolf experts applied a multi-species, community ecology approach based in a sociocultural context of balance and respect. The Indigenous wolf experts successfully addressed knowledge gaps identified by the agency. The partners were challenged by a short regulatory timeframe that did not allow for comprehensive study of Indigenous knowledge and constrained review and feedback by Indigenous experts. The United States Fish and Wildlife Service learned that its assessment framework was not designed to account for an Indigenous worldview. To level the playing field, the agency and Indigenous experts should discuss how to co-develop an assessment framework that equitably applies both perspectives. (shrink)

This article presents empirical evidence to address how some visitors build relationships with a wildland place over time. Insights are drawn from qualitative interviews of recreation visitors to the backcountry at Rocky Mountain National Park in Colorado. The article describes relationship to place as the active construction and accumulation of place meanings. The analysis is organized around three themes that describe how people develop relationships to place: time and experience accrued in place, social and physical interactions in and with the (...) setting, and an active reflective process of regulating sense of identity to affirm commitment to place. (shrink)

Student participation is essential to philosophy since dialogue is at the center of philosophical activity: it provides students an opportunity to articulate their philosophical ideas, it helps them connect philosophy to their practical experience, it serves as an opportunity for instructors to take an interest in their students’ views, and it promotes intellectual virtues like courage and honesty. However, lectures can serve many of the same functions, albeit in different ways, e.g. a lecturer can engage other historical philosophers so as (...) to illustrate various dialogues in the history of philosophy. This paper argues that both student participation via dialogue and traditional lecturing play important roles in university education and attempts to offer guidance on how to strike a balance between lecture-driven and student-driven instruction. (shrink)

Berkeley in his Introduction to the Principles of Human knowledge uses geometrical examples to illustrate a way of generating “universal ideas,” which allegedly account for the existence of general terms. In doing proofs we might, for example, selectively attend to the triangular shape of a diagram. Presumably what we prove using just that property applies to all triangles.I contend, rather, that given Berkeley’s view of extension, no Euclidean triangles exist to attend to. Rather proof, as Berkeley would normally assume, requires (...) idealizing diagrams; treating them as if they obeyed Euclidean constraints. This convention solves the problem of representative generalization. View HTML Send article to KindleTo send this article to your Kindle, first ensure [email protected] is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about sending to your Kindle. Find out more about sending to your Kindle. Note you can select to send to either the @free.kindle.com or @kindle.com variations. ‘@free.kindle.com’ emails are free but can only be sent to your device when it is connected to wi-fi. ‘@kindle.com’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply. Find out more about the Kindle Personal Document Service.Berkeley and Proof in GeometryVolume 51, Issue 3RICHARD J. BROOK DOI: https://doi.org/10.1017/S0012217312000686Your Kindle email address Please provide your Kindle [email protected]@kindle.com Available formats PDF Please select a format to send. By using this service, you agree that you will only keep articles for personal use, and will not openly distribute them via Dropbox, Google Drive or other file sharing services. Please confirm that you accept the terms of use. Cancel Send ×Send article to Dropbox To send this article to your Dropbox account, please select one or more formats and confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about sending content to Dropbox. Berkeley and Proof in GeometryVolume 51, Issue 3RICHARD J. BROOK DOI: https://doi.org/10.1017/S0012217312000686Available formats PDF Please select a format to send. By using this service, you agree that you will only keep articles for personal use, and will not openly distribute them via Dropbox, Google Drive or other file sharing services. Please confirm that you accept the terms of use. Cancel Send ×Send article to Google Drive To send this article to your Google Drive account, please select one or more formats and confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about sending content to Google Drive. Berkeley and Proof in GeometryVolume 51, Issue 3RICHARD J. BROOK DOI: https://doi.org/10.1017/S0012217312000686Available formats PDF Please select a format to send. By using this service, you agree that you will only keep articles for personal use, and will not openly distribute them via Dropbox, Google Drive or other file sharing services. Please confirm that you accept the terms of use. Cancel Send ×Export citation Request permission. (shrink)

Natural resource management agencies in the United States have a legal responsibility to represent Indigenous Peoples and federally recognized Tribes in environmental stewardship. This comment article is a call to action that argues for genuine representation of Tribes and other Indigenous Peoples through adherence to existing, formal consultation policies and coproduction of knowledge. Agencies must recognize and respect the differences between public involvement and government-to-government consultation with federally-recognized Tribes. Sovereign tribal nations are not the public and have a unique relationship (...) with federal agencies based in the federal trust responsibility. Coproduction of knowledge is an emerging enterprise that has potential for meaningfully engaging and genuinely and equitably representing Indigenous Peoples and Tribes and should be codeveloped and implemented as policy. Agencies should build capacity to properly represent tribal nations in decisions. Agency employees and Indigenous Peoples must spend more time together to increase cultural awareness and build meaningful relationships to facilitate genuine consultation and coproduction of knowledge. (shrink)

Addressing controversy over same-sex marriage, I defend the privatization response: disestablish civil marriage, leaving the question of same-sex marriage to private organizations; detach civil rights from erotic affiliation; and grant legal equality through the mechanism of civil unions. However, the privatization response does not fully address one key conservative argument to the effect that (heterosexual) marriage constitutes a public good of such importance that civil society has a sustaining interest in it. I acknowledge the legitimate, even profound, values or goods (...) that marriage promotes, but contend that they are compatible withhomosexuality. Further, I argue that marriage is neither necessary nor sufficient for sustaining the goods that inhere in modern marriage. Thus, it is not clear that marriage is the best way for the state to promote these goods. Finally, I suggest that the core goods of marital commitment are moral and are not the proper subject of state regulation. (shrink)

Grigorieff showed that forcing to add a subset of ω using partial functions with suitably chosen domains can add a generic real of minimal degree. We show that forcing with partial functions to add a subset of an uncountable κ without adding a real never adds a generic of minimal degree. This is in contrast to forcing using branching conditions, as shown by Brown and Groszek.

A defence of the possibility of amoralism is important to discussions about the foundations of ethics and the justification of morality. I argue against Michael Smith's attempt to show, through a defence of internalism, that amoralism is incoherent. I argue first, that a de dicto reading of the externalist's explanation of changes in motivation which are pursuant upon changes in judgement is not objectionable or implausible as Smith contends; and second, that internalism cannot account for the effort of the will (...) required to make such changes in motivation. I also argue that the internalism/externalism debate can be diffused by considering the epistemic difficulties associated with identifying motivating states and by rejecting the notion that motivation can be understood in terms of psychlogical states. (shrink)

This text focuses on practical development of the skills needed to deal with ethical issues specific to accounting. Interesting, real-world situations provide readers with an understanding of appropriate values, ethical pitfalls, applicable codes of conduct, and sound ethical reasons where codes do not apply. The text can be used alone or with any traditional accounting text as each chapter stands alone.

In his recent book, The Elm and the Expert, Fodor attempts to reconcile the computational model of human cognition with information‐theoretic semantics, the view that semantic, and mental, content consists of nothing more than causal or nomic relationships, between words and the world, or (roughly) brain states and the world. In this paper, we do not challenge the project. Nor do we show that Fodor has failed to carry it out. instead, we urge that his analysis, when made explicit, turns (...) out rather differently than he thinks. In particular, in some places where he sees problems, he sometimes shows that there is no problem. And while he says two conceptions of information come to much the same thing, his analysis shows that they are very different. This is rather strange. (shrink)