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101.
The paper states the goal of this special issue and briefly summarizes the topics of the papers addressed in this issue. 相似文献
102.
103.
Judith Hülle Ralf Kaspar Klaus Mller 《Journal of Multi-Criteria Decision Analysis》2011,18(5-6):253-265
As an academic discipline as well as in practice, decision support is one of the most important functions of management accounting and control (MAC). Owing to decision settings' increasing complexity, suitable multiple criteria methods are becoming increasingly important for MAC. We, therefore, examine the extent to which certain multiple criteria decision‐making (MCDM) methods are used in the MAC context. In order to do so, we undertook an extensive bibliometric analysis of the management accounting field during the last three decades. The results indicate an increase in the importance of MCDM. Furthermore, recent research activities were classified into different areas of decision‐making within MAC since the majority of publications deal with the areas of strategic management, budgeting and performance management. More specifically, strategy and performance evaluation, strategic planning and the selection of alternatives are the most prominent MCDM applications. Our analysis reveals that the analytic hierarchy process (AHP) is the most popular analytical tool with which to support management in complex decision‐making situations. The results of the study prove that technical MAC literature does not cover a desirable range of MCDM applications and that the AHP, as well as the analytic network process (ANP) are of increasing importance in respect of the international scope of MAC. Therefore, the area of MCDM continues to be an active part of management science research and application, specifically of MAC. Copyright © 2011 John Wiley & Sons, Ltd. 相似文献
104.
Greifeneder R Müller P Stahlberg D Van den Bos K Bless H 《Experimental psychology》2011,58(5):341-352
Procedural justice concerns play a critical role in economic settings, politics, and other domains of human life. Despite the vast evidence corroborating their relevance, considerably less is known about how procedural justice judgments are formed. Whereas earlier theorizing focused on the systematic integration of content information, the present contribution provides a new perspective on the formation of justice judgments by examining the influence of accessibility experiences. Specifically, we hypothesize that procedural justice judgments may be formed based on the ease or difficulty with which justice-relevant information comes to mind. Three experiments corroborate this prediction in that procedures were evaluated less positively when the retrieval of associated unfair aspects was easy compared to difficult. Presumably this is because when it feels easy (difficult) to retrieve unfair aspects, these are perceived as frequent (infrequent), and hence the procedure as unjust (just). In addition to demonstrating that ease-of-retrieval may influence justice judgments, the studies further revealed that reliance on accessibility experiences is high in conditions of personal certainty. We suggest that this is because personal uncertainty fosters systematic processing of content information, whereas personal certainty may invite less taxing judgmental strategies such as reliance on ease-of-retrieval. 相似文献
105.
Causal beliefs often facilitate decision making. However, strong causal beliefs can also lead to neglect of relevant empirical evidence causing errors in risky decision making (e.g., medical, financial). We investigated the impact of pre-training and post-experience on the evaluation of empirical evidence in a two-alternative medical diagnostic task. Participants actively searched for information about two patients on the basis of four available cues. The first experiment indicated that pre-training can weaken the strong influence of causal beliefs reducing neglect of empirical evidence. The second experiment demonstrated that increasing amounts of empirical evidence can improve people's ability to decide in favor of a correct diagnosis. The current research converges with other recent work to clarify key mechanisms and boundary conditions shaping the influence of causal beliefs and empirical evidence in decisions and causal judgments. 相似文献
106.
How are we to understand the fact that the philosophical debate over nanotechnologies has been reduced to a clash of seemingly
preprogrammed arguments and counterarguments that paralyzes all rational discussion of the ultimate ethical question of social
acceptability in matters of nanotechnological development? With this issue as its starting point, the study reported on here,
intended to further comprehension of the issues rather than provide a cause-and-effect explanation, seeks to achieve a rational
grasp of what is being said through the appeals made to this or that principle in the range of arguments put forward in publications
on the subject. We present the results of the study’s analyses in two parts. In the first, we lay out the seven categories
of argument that emerged from an analysis of the literature: the arguments based on nature, dignity, the good life, utility,
equity, autonomy, and rights. In the second part, we present the background moral stances that support each category of argument.
Identifying the different categories of argument and the moral stance that underlies each category will enable a better grasp
of the reasons for the multiplicity of the arguments that figure in discussions of the acceptability of nanotechnologies and
will ultimately contribute to overcoming the tendency towards talking past each other that all too often disfigures the exchange.
Clarifying the implications of the moral arguments deployed in the debate over nanotechnologies may make it possible to reduce
the confusion observable in these exchanges and contribute to a better grasp of the reasons for their current unproductiveness. 相似文献
107.
The emergence and development of convergent technologies for the purpose of improving human performance, including nanotechnology,
biotechnology, information sciences, and cognitive science (NBICs), open up new horizons in the debates and moral arguments
that must be engaged by philosophers who hope to take seriously the question of the ethical and social acceptability of these
technologies. This article advances an analysis of the factors that contribute to confusion and discord on the topic, in order
to help in understanding why arguments that form a part of the debate between transhumanism and humanism result in a philosophical
and ethical impasse: 1. The lack of clarity that emerges from the fact that any given argument deployed (arguments based on
nature and human nature, dignity, the good life) can serve as the basis for both the positive and the negative evaluation
of NBICs. 2. The impossibility of providing these arguments with foundations that will enable others to deem them acceptable.
3. The difficulty of applying these same arguments to a specific situation. 4. The ineffectiveness of moral argument in a
democratic society. The present effort at communication about the difficulties of the argumentation process is intended as
a necessary first step towards developing an interdisciplinary response to those difficulties. 相似文献
108.
Thomas M��ller 《Forensische Psychiatrie, Psychologie, Kriminologie》2011,5(2):100-107
Long-term imprisonment requires special attention concerning infrastructure, equipment and programs. The article deals with the danger of hospitalization and lack of perspectives of long-term prisoners and places a focus on the integration of difficult and dangerous inmates as well as drug addicts and mentally disturbed inmates. Programs are discussed on purposeful daily activities, prisoners with psychiatric diseases, behavioristic treatment and preparation for release. Furthermore, requirements for staff are stressed. 相似文献
109.
Zehetleitner M Krummenacher J Geyer T Hegenloh M Müller HJ 《Attention, perception & psychophysics》2011,73(2):349-363
There are several alternative accounts of dimensional intertrial and cueing effects in singleton feature search tasks. Some accounts assume that these effects arise at post-selective processing stages; dual-route accounts assume them to be perceptual in nature, but coming into play only in non-spatial tasks (e.g., detection but not localization). By contrast, the Dimension Weighting Account (DWA) assumes dimensional effects to arise at pre-attentive processing stages of spatial as well as non-spatial tasks. The data available are ambiguous, permitting no clear-cut choice among these accounts. Therefore, the present study examined for early effects of dimensional weighting in a spatial task, the presence of which is only predicted by the DWA and not by post-selective or dual-route accounts. Salience is known to saturate for high feature contrast and long presentation times. Consequently, with lower bottom-up salience that still permits efficient search, dimensional weights would produce a greater modulation--if present at all. Thus, we examined localization accuracy under brief-presentation conditions in Experiment 1, and localization speed under conditions of low versus high feature contrast in Experiment 2. Both experiments revealed significant dimension intertrial and cueing effects. This strongly argues against dual-route accounts and strengthens evidence for a pre-attentive origin of these effects. 相似文献
110.
Finke K Schwarzkopf W Müller U Frodl T Müller HJ Schneider WX Engel RR Riedel M Möller HJ Hennig-Fast K 《Journal of abnormal psychology》2011,120(4):890-901
Attention deficit hyperactivity disorder (ADHD) persists frequently into adulthood. The decomposition of endophenotypes by means of experimental neuro-cognitive assessment has the potential to improve diagnostic assessment, evaluation of treatment response, and disentanglement of genetic and environmental influences. We assessed four parameters of attentional capacity and selectivity derived from simple psychophysical tasks (verbal report of briefly presented letter displays) and based on a "theory of visual attention." These parameters are mathematically independent, quantitative measures, and previous studies have shown that they are highly sensitive for subtle attention deficits. Potential reductions of attentional capacity, that is, of perceptual processing speed and working memory storage capacity, were assessed with a whole report paradigm. Furthermore, possible pathologies of attentional selectivity, that is, selection of task-relevant information and bias in the spatial distribution of attention, were measured with a partial report paradigm. A group of 30 unmedicated adult ADHD patients and a group of 30 demographically matched healthy controls were tested. ADHD patients showed significant reductions of working memory storage capacity of a moderate to large effect size. Perceptual processing speed, task-based, and spatial selection were unaffected. The results imply a working memory deficit as an important source of behavioral impairments. The theory of visual attention parameter working memory storage capacity might constitute a quantifiable and testable endophenotype of ADHD. 相似文献