The Patient Protection and Affordable Care Act of 2010 is the law of the land. But it faces an uncertain future.During congressional deliberations on the 2,700-page legislation leading up to its enactment, from February to March 2010, not one major survey recorded majority support for the legislation. Since its enactment, popular opposition to the Affordable Care Act has hardened, and was a significant factor in the 2010 congressional election, in which Democrats lost 63 seats and Republicans regained the majority in (...) the House of Representatives. Ballot initiatives in Missouri and Ohio, showcasing popular opposition to the individual mandate, passed in 2010 with overwhelming majorities. While the United States Supreme Court in National Federation of Independent Business et al. v. Sebelius, 132 S. Ct. 2566, declared the mandate on the states to expand Medicaid unconstitutionally coercive, the majority of the Justices also upheld the individual mandate as a permissible tax. The new law thus emerged as a central topic in the 2012 election. (shrink)

This paper uses Perrow’s sociological framework as a basis for a comparative organisation analysis of the impact of expert systems on organisational issues. The study analyses the relative impact of expert systems on two different types of accounting work: auditing and tax. The results indicate an impact on factors that ultimately improve productivity. The aggregate results indicate that expert systems are found to allow the user substantial control of search for solutions and discretion on whether to follow system recommendations, increased (...) access to top management, and a decrease in the need for supervision. The systems allow the user the ability to solve a broader range of problems, while allowing the user the ability to perform more work. The comparison of auditing and tax expert systems indicates that audit systems seem to allow for greater control over search. Tax systems seem to allow more work to be done without supervision, make more decisions immediately, and allow the user to make a wider range of decisions. (shrink)

Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research (...) by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends and important others). The second significant factor represented societal views of proper behavior. We conclude that social norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly economic models. (shrink)

This paper generalises the classical Condorcet jury theorem from majority voting over two options to plurality voting over multiple options. The paper further discusses the debate between epistemic and procedural democracy and situates its formal results in that debate. The paper finally compares a number of different social choice procedures for many-option choices in terms of their epistemic merits. An appendix explores the implications of some of the present mathematical results for the question of how probable majority cycles (as in (...) Condorcet's paradox) are in large electorates. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:184 THE ECONOMIC THOUGHT OF DAVID HUME David Hume's views on economics are expressed in his Essays, Moral, Political and Literary, Part II (1752). He was a contemporary of Adam Smith and read Smith's The Wealth of Nations shortly before his death. Some commentators have suggested that Hume exercised some influence over Smith's views on economics; others are not so sure. Hume's commentators over the last 200 years have (...) emphasized his theory of knowledge, doctrine of causality and belief, theory of morals and historical writing. His views on economics have been relatively neglected. The purpose of this essay is to summarize and clarify Hume's views on economics. Commerce and Trade Hume's essay "Of Commerce" is an extension of his view of property rights. Just as government should not impair property rights, it should not impair commerce, which is the freedom to contract between consenting parties. But Hume was not a 'pure' advocate of laissez-faire. He supported the infant industry argument: A tax on German linen encourages home manufacturers, and thereby multiplies our people and industry. A tax on brandy encreases the sale of rum, and supports our southern colonies. The bulk of workers are employed either in argiculture or manufacturing. In the more primitive societies, almost everyone is employed in agriculture (husbandry), and as agricultural techniques are improved, the land becomes able to support more nonagricultural workers, including artisans and providers of luxuries as well as manufacturers. Some of these 185 surplus (i.e., nonagricultural or manufacturing) workers are sometimes appropriated by the sovereign for use in the army or navy (OC 256), which prevents them from producing luxury goods and services, and leads to a different kind of state than would exist if their labor were not so appropriated. Increases in industry, the arts and trade generally increase both the power of the sovereign and the happiness of the people (OC 260). Trade is something that is mutually beneficial -- both parties gain. Hume spends a great deal of time refuting the idea that one nation's gain is another's trade loss. Thus, trade is a win-win rather than a win-lose situation, as some modern-day mercantilists (such as Thurow fThe Zero Sum Gamel and Batra G The Great Crash of 1989l)would have us believe. Hume views everything in the world as purchased by labor, and sees labor as being caused by people's passions (OC 261). In modern language, one could say that wealth is produced either from physical or mental labor, and that it is individual incentive that causes the human action to begin in the first place. Of course, this view overlooks the fact that labor does not exist in a vacuum, but is mixed with land and perhaps capital (which can be seen as the result of accumulated labor). Exchange occurs when producers of a commodity produce more than they can consume. At that point, they trade their surplus for other goods and services (OC 261). In peacetime, the farmers' surplus goes toward the acquisition of manufactures or the cultivation of the liberal arts. In war, the surplus can go toward the support of an army or navy. The state becomes more powerful as it can produce increasingly beyond subsistence, what Hume refers to as employment beyond mere necessities (OC 186 262). But rather than encouraging the increase in state power by force, such increase is best accomplished by allowing individuals to produce as much as they want, which they will do automatically in the absence of coercion, and then appropriate part of the surplus: It is a violent method, and in most cases impracticable, to oblige the labourer to toil, in order to raise from the land more than what subsists himself and family. Furnish him with manufactures and commodities, and he will do it himself. Afterwards you will find it easy to seize some part of his superfluous labour, and employ it in the public service, without giving him his wonted return. Being accustomed to industry, he will think this less grievous, than if, at once, you obliged him to an argumentation of labour without any reward. (OC 262) Countries that engage in... (shrink)

The VIA Classification of Strengths and Virtues is the most commonly used model of positive personality. In this study, we used two methods of model modification to develop models for two measures of the character strengths, the VIA Inventory of Strengths-Revised and the Global Assessment of Character Strengths. The first method consisted of freeing residual covariances based on modification indices until good fit was achieved. The second was residual network modeling (RNM), which frees residual partial correlations while minimizing a function (...) that penalizes more complex models. Models based on both strategies were developed for the two questionnaires. The resulting structural models were then applied to four other samples. Though both modification procedures achieved good fit in the sample used to develop the models, only RNM resulted in adequate model fit for both measures in all cross-validation samples. This finding suggests RNM is more robust against overfitting than traditional practices. Moreover, the result supports the validity of the three-factor model of character strengths with replicability. (shrink)

This study sought to identify whether or not differences exist between the ethical decisions of male and female managers; and, if they do exist, to identify the areas in which differences occurred. An additional evaluation was conducted to determine how each perceived their counterpart would respond to the same ethical decision making situations.Data were collected from 50 male managers and 50 female managers by means of a self-administered questionnaire. Distinctive demographic characteristics were noted among the segments.

This paper uses the intuition from the game of chickento model client-auditor financial reporting and audit effort strategies. Within an ethical context, our model is concerned with the client misreporting and its detection by the auditor. The paper uses a welfare game(similar to the game of chicken) to more formally model client-auditor strategies. The welfare game is then extended to provide additional insight into ethical and audit effort issues.Such a welfare gameprovides equilibrium in mixed strategies. This mixed strategy solution makes (...) possible four outcomes from the game: 1) Financial Statements are fairly presented by client and the auditor performs a normal audit, 2) Financial Statements are fairly presented by client and the auditor performs an extended audit (over auditing), 3) Financial State-ments are misstated by client and detected by the auditor, and 4) Financial Statements are misstated by client and not detected by the auditor (audit failure despite no intended unethical action on the part of the auditor). (shrink)

abstract ‘Time is money’, Benjamin Franklin's ‘Poor Richard’ tells us. But instead of converting time expenditures into monetary equivalents, it makes more sense in many cases to convert money into temporal equivalents. The difficulty in putting a monetary value on time in unpaid household labour, when adjusting the National Accounts, points to the problems of the first approach. The advantages of the latter approach are illustrated by the Swedish system of specifying criminal fines in terms of the number of days (...) the offender would have to work to pay them off. (shrink)

This short essay reviews Robert Allinson’s edited collection, Understanding the Chinese Mind: The Philosophical Roots. It begins with remarks on the hegemonic stance of Western philosophy in the arena of what ‘philosophy’ means. It then draws attention to the need for Chinese (and, more broadly, Asian) society to occupy a new position in global conversations, philosophical or otherwise. The review then turns to brief synopses of each of the articles that feature in the collection, returning the conversation to the (...) broader question of how to promote the dialogue for which Allinson’s volume calls. The reviewer suggests that, in addition to setting up collaborative organizations, Western philosophers should think more seriously about what and how to learn from their Eastern counterparts, and Eastern philosophers should begin writing ethical and political works which translate their pragmatic concerns into real conclusions about the values of our global culture. (shrink)

In this paper we explore the intersection of three topics which have historically been singled out for ethical consideration in advertising and marketing: the use of fear appeals, marketing to the elderly, and the marketing of health care services and products. Issues relevant to using fear appeals in promoting health care issues to the elderly are explored with a consumer psychologist's theoretical view of fear appeals. Next the assumption of the elderly market's vulnerability and indicants of social or psychological function (...) which would differentiate the elderly recipients of marketing communications are examined both in terms of function and ethical concerns.Overall, our review of the theoretical underpinnings of fear-based communication and the psychological characteristics does not indicate that the elderly of today are particularlyvulnerable. While the elderly are probably somewhat more dogmatic than younger consumers and perhaps view outcomes from the perspective of their age, there are no indications that their psychological responses to fear-based appeals differ significantly from those of younger consumers. (shrink)

Utilitarianism, the great reforming philosophy of the nineteenth century, has today acquired the reputation for being a crassly calculating, impersonal philosophy unfit to serve as a guide to moral conduct. Yet what may disqualify utilitarianism as a personal philosophy makes it an eminently suitable guide for public officials in the pursuit of their professional responsibilities. Robert E. Goodin, a philosopher with many books on political theory, public policy and applied ethics to his credit, defends utilitarianism against its critics and (...) shows how it can be applied most effectively over a wide range of public policies. In discussions of such issues as paternalism, social welfare policy, international ethics, nuclear armaments, and international responses to the environment crisis, he demonstrates what a flexible tool his brand of utilitarianism can be in confronting the dilemmas of public policy in the real world. (shrink)

This book examines the Condorcet Jury Theorem and how its assumptions can be applicable to the real world. It will use the theorem to assess various familiar political practices and alternative institutional arrangements, revealing how best to take advantage of the truth-tracking potential of majoritarian democracy.

Revisioning macro-democratic processes in light of the processes and promise of micro-deliberation, Innovating Democracy provides an integrated perspective on democratic theory and practice after the deliberative turn.

Discusses the justification for a minimal welfare state independent of political rhetoric from the right or the left.

In this strikingly original book, one of the leading scholars in the field focuses on the influential idea of deliberative democracy. Goodin examines the great challenge of how to implement the deliberative ideal among millions of people at once and comes up with a novel solution: 'democratic deliberation within'.

Bracket out the wrong of committing a wrong, or conspiring or colluding or conniving with others in their committing one. Suppose you have done none of those things, and you find yourself merely benefiting from a wrong committed wholly by someone else. What, if anything, is wrong with that? What, if any, duties follow from it? If straightforward restitution were possible — if you could just ‘give back’ what you received as a result of the wrongdoing to its rightful owner (...) — then matters are morally more straightforward. But in real-world cases that is often impossible, and questions of ‘how much, from whom and to whom?’ become far more vexing. The beneficiary disgorging all benefits of the wrong is part of the story, but where that is not possible or will not suffice to compensate the victim of wrongdoing we discuss various ways of allocating the cost of making the victim whole, including supplementation from public coffers. (shrink)

William Whewell is considered one of the most important nineteenth-century British philosophers of science and a contributor to modern philosophical thought, particularly regarding the problem of induction and the logic of discovery. In this volume, Robert E. Butts offers selections from Whewell's most important writings, and analysis of counter-claims to his philosophy.

Having an agreed-upon definition of character education would be useful for both researchers and practitioners in the field. However, even experts in character education disagree on how they would define it. We attempted to achieve greater conceptual clarity on this issue through a prototype analysis in which the features perceived as most central to character education were identified. In Study 1 (N = 77), we asked character education experts to enumerate features of character education. Based on these lists, we identified (...) 30 features. In Study 2 (N = 101), experts assessed which features were central to character education through a categorization task. In Study 3 (N = 166), we assessed the extent of centrality using scalar items. We conclude by offering practical advice for the development of future character education studies and programs rooted in what is deemed central to such programs. (shrink)

Many of the recent advances in the history of science have come from local microstudies, but with the unintended by‐product of a typically “postmodern” fragmentation of knowledge. The question for us post‐postmodernists is how to write a broader “general” history of science—a history for all of us specialists—without losing the advantages of case study. One way, this essay suggests, is to structure case studies around the activities or issues that are common to knowledge production generally: for example, issues of common (...) practices, role and identity, credibility and trust, fairness in participation and reward, and translocal circulation. Such studies would be particular and local yet transcend the singularities of period, place, and discipline. They would facilitate productive contest over the general meaning of science in its diversely varied forms. (shrink)

Robert Schofield explores the rational elements of British experimental natural philosophy in the 18th century by tracing the influence of two opposing concepts of the nature of matter and its action—mechanism and materialism. Both concepts rested on the Newtonian interpretation of their proponents, although each developed more or less independently. By integrating the developments in all the areas of experimental natural philosophy, describing their connections and the influences of Continental science, natural theology, and to a lesser degree social and (...) institutional changes, the author demonstrates that mechanistic concepts dominated interpretations from about 1687 to 1740, when they were replaced by materialistic concepts. A revival of the mechanistic approach early in the next century made England a fertile field for ideas on the dynamic interaction of forces. Originally published in 1970. The Princeton Legacy Library uses the latest print-on-demand technology to again make available previously out-of-print books from the distinguished backlist of Princeton University Press. These paperback editions preserve the original texts of these important books while presenting them in durable paperback editions. The goal of the Princeton Legacy Library is to vastly increase access to the rich scholarly heritage found in the thousands of books published by Princeton University Press since its founding in 1905. (shrink)