Abstract:This research examines in a collectivist culture the influence of cognitive moral development, attitudes toward rule-directed behavior, and the perceived importance of codes of conduct and professional standards on auditor judgments about ethical dilemmas. Taiwanese audit professionals were asked to respond to two ethical dilemmas. The first dilemma concerns a situation in which the auditor is asked to acquiesce to a controller’s request to conceal an irregularity. The probability that the auditor’s acquiescence is discovered (i.e., the threat of a sanction) (...) was manipulated in this scenario. The second dilemma involves a case in which the auditor has information that a write-down of obsolete inventory will have a material effect on the earnings of a corporation, and must consider whether or not to inform an individual who is heavily invested in the corporation. The individual’s ingroup status (i.e., whether the individual was a relative or friend of the auditor) was manipulated in this scenario.Auditors were more likely to agree with violations of ethical standards in the first scenario (concealing a client employee’s irregularity) than in the second (revealing confidential information to parties outside the client). In the first scenario, auditors with lower levels of cognitive moral development were less likely to agree with violations of ethical standards when the threat of a sanction was present, while the judgments of those with higher levels of cognitive moral development were not affected by the presence of sanctions. Contrary to expectations, auditors were more likely to agree with violations of ethical standards when the individual involved was a close friend, rather than a relative. In general, as the perceived importance of rules increased, the propensity to violate the Code of Conduct decreased. (shrink)

Something remarkable is happening in the cognitive sciences. After a quarter of a century of cognitive models that were inspired by the metaphor of the digital computer, the newest cognitive models are inspired by the properties of the brain itself. Variously referred to as connectionist, parallel distributed processing, or neutral network models, they explore the idea that complex intellectual operations can be carried out by large networks of simple, neuron-like units. The units themselves are identical, very low-level and 'stupid'. Intelligent (...) performance is derived from the pattern of connection strengths between units, and the fundamental cognitive activity is pattern recognition and completion. Connectionism and the Mind provides an introduction to this newly emerging approach to understanding the mind. The first few chapters focus on network architecture, offering accessible treatment of the equations that describe learning and the propagation of activation. Furthermore, the reader is walked step-by-step through the activities of networks engaged in pattern recognition, learning, and cognitive tasks such as memory retrieval and prototype formation. The remainder of the book addresses the implications of connectionism for theories of the mind, both philosophical and psychological. Foe example: What Role is played by pattern recognition and completion as basic as cognitive functions? Connectionist models have particular strength in learning and pattern recognition; should they be limited to those functions, or can they provide an overall account of cognitive functioning? In particular, can connectionist models provide an adequate account of the ability to employ linguistic and other symbol systems, or must an adequate system incorporate symbol processing as a basic cognitive capacity? Finally, Connectionism and the Mind examines the relation of connectionist models to philosophical accounts of propositional attitudes, and to a variety of other inquiries in cognitive psychology, linguistics, developmental psychology, artificial intelligence and neuroscience. (shrink)

From the $700 billion bailout of the banking industry to president Barack Obama’s $787 billion stimulus package to the highly controversial passage of federal health-care reform, conservatives and concerned citizens alike have grown increasingly fearful of big government. Enter Nobel Prize–winning economist and political theorist F. A. Hayek, whose passionate warning against empowering states with greater economic control, The Road to Serfdom, became an overnight sensation last summer when it was endorsed by Glenn Beck. The book has since sold over (...) 150,000 copies. The latest entry in the University of Chicago Press’s series of newly edited editions of Hayek’s works, The Constitution of Liberty is, like Serfdom, just as relevant to our present moment. The book is considered Hayek’s classic statement on the ideals of freedom and liberty, ideals that he believes have guided—and must continue to guide—the growth of Western civilization. Here Hayek defends the principles of a free society, casting a skeptical eye on the growth of the welfare state and examining the challenges to freedom posed by an ever expanding government—as well as its corrosive effect on the creation, preservation, and utilization of knowledge. In opposition to those who call for the state to play a greater role in society, Hayek puts forward a nuanced argument for prudence. Guided by this quality, he elegantly demonstrates that a free market system in a democratic polity—under the rule of law and with strong constitutional protections of individual rights—represents the best chance for the continuing existence of liberty. Striking a balance between skepticism and hope, Hayek’s profound insights are timelier and more welcome than ever before. This definitive edition of The Constitution of Liberty will give a new generation the opportunity to learn from his enduring wisdom. (shrink)

The philosophy of cognitive science has recently become one of the most exciting and fastest growing domains of philosophical inquiry and analysis. Until the early 1980s, nearly all of the models developed treated cognitive processes -- like problem solving, language comprehension, memory, and higher visual processing -- as rule-governed symbol manipulation. However, this situation has changed dramatically over the last half dozen years. In that period there has been an enormous shift of attention toward connectionist models of cognition that are (...) inspired by the network-like architecture of the brain. Because of their unique architecture and style of processing, connectionist systems are generally regarded as radically different from the more traditional symbol manipulation models. This collection was designed to provide philosophers who have been working in the area of cognitive science with a forum for expressing their views on these recent developments. Because the symbol-manipulating paradigm has been so important to the work of contemporary philosophers, many have watched the emergence of connectionism with considerable interest. The contributors take very different stands toward connectionism, but all agree that the potential exists for a radical shift in the way many philosophers think of various aspects of cognition. Exploring this potential and other philosophical dimensions of connectionist research is the aim of this volume. (shrink)

This work opens with a development of the notion of Unfathomed Knowledge, which Bartley makes clear by using it to explain such recent scientific advances as the development of drugs for the treatment of AIDS, and by showing its implications for such far-flung fields as the Marxist theory of alienation, the sociology of knowledge, patent law, and morality.

The final work of the esteemed philosopher William Demopoulos supplants logical empiricism's accounts of physical theories, which fail to satisfactorily engage modern physics. Arguing for a new appreciation of the tightly woven character of theory and evidence, Demopoulos offers novel insights into the distinctive nature of quantum reality.

From its genesis in the 1960s, the focus of inquiry in neuroscience has been on the cellular and molecular processes underlying neural activity. In this pursuit neuroscience has been enormously successful. Like any successful scientific inquiry, initial successes have raised new questions that inspire ongoing research. While there is still much that is not known about the molecular processes in brains, a great deal of very important knowledge has been secured, especially in the last 50 years. It has also attracted (...) the attention of a number of philosophers, some of whom have viewed it as evidence for a ruthlessly reductionistic program that will eventually explain how mental processes are performed in the brain in purely molecular terms. As neuroscience developed, however, there emerged a smaller group of researchers who focused on systems, behavioral, and cognitive neuroscience. These investigators have also made impressive advances in the last 50 years and they have been the focus of an even larger group of philosophers, who have appealed to systems level understanding of the brain as providing the appropriate point of connection to the information processing accounts advanced in psychology. (shrink)

This study proposes and tests a model of the relations among corporate accountants’ perceptions of the ethical climate in their organization, the perceived importance of corporate ethics and social responsibility, and earnings management decisions. Based on a field survey of professional accountants employed by private industry in Hong Kong, we found that perceptions of the organizational ethical climate were significantly associated with belief in the importance of corporate ethics and responsibility. Belief in the importance of ethics and social responsibility was (...) also significantly associated with accountants’ ethical judgments and behavioral intentions regarding accounting and operating earnings manipulation. These findings suggest that perceptions of ethical climate, usually presumed to reflect the “tone at the top” in the organization, lead accounting professionals to rationalize earnings management decisions by adjusting their attitudes toward the importance of corporate ethics and social responsibility. This is the first study to document a relationship between organizational ethical climate and professional accountants’ support for corporate ethics and social responsibility, and also the first study to document that industry accountants’ views toward corporate ethics and social responsibility are associated with their willingness to manipulate earnings. The findings have important implications, suggesting that organizational efforts to enhance the ethical climate and emphasize the importance of corporate ethics and social responsibility could reduce the prevalence of earnings manipulation. (shrink)

To be ashamed of one's immorality—that is a step on the staircase at whose end one is also ashamed of one's morality. Friedrich Nietzsche.

This is the culmination of a systematic metaphysics written by a world-class philosopher, demonstrating the need for a renewal of metaphysics.

This landmark collection of essays by six renowned philosophers explores the implications of the contentious realism/antirealism debate for epistemology. The essays examine issues such as whether epistemology needs to be realist, the bearing of a realist conception of truth on epistemology, and realism and antirealism in terms of a pragmatist conception of epistemic justification. Richard Rorty's essay provides a critical commentary on the other five.

This book is a study of Plato’s most elementary dialogues, arranged in relation to Reading Order as opposed to order of composition. Beginning with the theatrical Protagoras and reaching a mountaintop in Symposium, the dialogues between them—Alcibiades, Lovers, Hippias, Ion, and Menexenus—introduce the student to both philosophy and Platonism.

Managing the Nanotechnology Revolution: Consider the Malcolm Baldrige National Quality Criteria.................................................................................. 24..

The German Stranger provides a guide to Leo Strauss that situates his thought in the context of National Socialism; by destroying any middle ground between 'Athens' and 'Jerusalem, ' Strauss undermined modernity's secular bulwark against political theology. Once National Socialism is understood as an atheistic religion re-enacted by post-Revelation 'philosophers, ' the German avatar of Plato's Athenian Stranger can be recognized as its principal theoreticia.

A central figure in Victorian science, William Whewell held professorships in Mineralogy and Moral Philosophy at Trinity College, Cambridge, before becoming Master of the college in 1841. His mathematical textbooks, such as A Treatise on Dynamics, were instrumental in bringing French analytical methods into British science. This three-volume history, first published in 1837, is one of Whewell's most famous works. Taking the 'acute, but fruitless, essays of Greek philosophy' as a starting point, it provides a history of the physical (...) sciences that culminates with the mechanics, astronomy, and chemistry of 'modern times'. Volume 1 focuses on ancient Greek physics and metaphysics and their reception during the middle ages. Volume 2 discusses the rise of modern mechanics and emphasises the paradigmatic shift from mere observation to the explanation of causes. Volume 3 highlights the convergence of mechanical and chemical theories in discoveries about electricity, magnetism and thermodynamics. (shrink)

Essays on Greek philosophy and literature from Homer and Hesiod to Aristotle. In Logoi and Muthoi, William Wians builds on his earlier volume Logos and Muthos, highlighting the richness and complexity of these terms that were once set firmly in opposition to one another as reason versus myth or rationality versus irrationality. It was once common to think of intellectual history representing a straightforward progression from mythology to rationality. These volumes, however, demonstrate the value of taking the two together, (...) opening up and analyzing a range of interactions, reactions, tensions, and ambiguities arising between literary and philosophical forms of discourse, including philosophical themes in works not ordinarily considered in the canon of Greek philosophical texts. This new volume considers such topics as the pre-philosophical origins of Anaximander’s calendar, the philosophical significance of public performance and claims of poetic inspiration, and the complex role of mythic figures (including perhaps Socrates) in Plato. Taken together, the essays offer new approaches to familiar texts and open up new possibilities for understanding the roles and relationships between muthos and logos in ancient Greek thought. “This is a stellar effort. The essays are all of extremely high quality and interest. The scholarship is rigorous and the content is innovative. The conception of the book is highly original, well-grounded, and well-thought-out. William Wians’s work as a scholar and as an editor has been consistently first-rate, and with this volume he has surpassed himself.” — Rose M. Cherubin, George Mason University. (shrink)

The metamemory approach to memory confidence was extended and elaborated to deal with semantic memory tasks. The metamemory approach assumes that memory confidence is based on the products and processes of a completed memory task, as well as metamemory beliefs that individuals have about how their memory products and processes relate to memory accuracy. In two experiments participants were asked deceptive and nondeceptive questions involving geographical information. In both experiments, as predicted by the metamemory approach to memory confidence, there was (...) a positive confidence/ accuracy relationship for nondeceptive items and a negative relationship for deceptive items. Experiment 2 used items that constrained the memory strategies (e.g., hierarchical reasoning about spatial location) used by the participants. The results supported the hypothesis that the participants were aware of the levels of memory accuracy associated with the different strategies and used that information to generate their memory confidence judgments. (shrink)

Desmond explores perplexity regarding ultimacy--the metaphysical perplexity that precedes and exceeds scientific and commonsense curiosity.

An important work in the debate between materialists and dualists, the public correspondence between Anthony Collins and Samuel Clarke provided the framework for arguments over consciousness and personal identity in eighteenth-century Britain. In Clarke’s view, mind and consciousness are so unified that they cannot be compounded into wholes or divided into parts, so mind and consciousness must be distinct from matter. Collins, by contrast, was a perceptive advocate of a materialist account of mind, who defended the possibility that thinking and (...) consciousness are emergent properties of the brain. Appendices include philosophical writings that influenced, and responded to, the correspondence. (shrink)