The Effects of Aggregation and Timing on Budgeting: An Experiment

2010 ◽  
Vol 22 (1) ◽  
pp. 67-83 ◽  
Author(s):  
Anthony D. Nikias ◽  
Steven T. Schwartz ◽  
Eric E. Spires ◽  
Jim R. Wollscheid ◽  
Richard A. Young

ABSTRACT: We conduct an experiment to study the behavioral effect of aggregation and timing on budgetary reports. Subordinates submit budgets to superiors regarding two projects in a face-to-face setting. There are three treatments: (1) AGG, wherein subordinates privately observe each project’s cost and submit one budget regarding the aggregate cost of the two projects, (2) SEQ, wherein subordinates observe and submit individual budgets sequentially, so are uncertain about the second-project cost when they submit their first-project budget, and (3) DEL, wherein budgets are delayed, so that subordinates observe both costs before providing individual budgets. In all treatments superiors must approve the budget and subordinates can create more slack by submitting a larger budget. Based on image management, guilt alleviation, and preferences for honesty, we hypothesize that subordinates will (1) create more slack in AGG than in the other two treatments, (2) create more slack in DEL than in SEQ, and (3) decrease their slack creation from the first project to the second project more in SEQ than in DEL. Our results generally support all three hypotheses. However, analysis of the results does not support our a priori beliefs regarding the nonpecuniary motivations of subordinates. We argue, a posteriori, that a likely explanation for our findings is that increased face-to-face interactions in SEQ and DEL cause subordinates to care more about the welfare of the superior than in AGG. In general, the results indicate that frequent budget interactions may provide control benefits to superiors.

2018 ◽  
Vol 71 (suppl 6) ◽  
pp. 2848-2853
Author(s):  
Diomedia Zacarias Teixeira ◽  
Nelson dos Santos Nunes ◽  
Rose Mary Costa Rosa Andrade Silva ◽  
Eliane Ramos Pereira ◽  
Vilza Handan

ABSTRACT Objective: To reflect on the sensitive behaviors of indigenous healthcare professionals based on the philosophy of Emmanuel Lévinas, to ratify completeness, equity, and humanity. Method: reflective study. Reflection: Studies have identified inadequacies in meeting the indigenous singularities. In the hospital and outpatient settings, they are diluted in the search for care. The difficulty of the professionals to admit them generates conflicts and non-adherence of indigenous individuals to treatments that disregard their care practices. In Lévinas, consciousness requires, "a priori," sensitivity to access the Infinity on the Face of the Other, which in the face-to-face encounters is presented to the Self as radical Alterity, proposing an Ethical relationship through transcendence. The freedom of the Self as to the Other is finite, as the Self cannot possess the Other, and infinite for its responsibility for the Other. Final considerations: The Self builds essence and existence in responsibility. In the Ethics of Alterity, in Lévinas, reflections are proposed that influence sensitive behaviors.


1978 ◽  
Vol 8 (2) ◽  
pp. 323-327
Author(s):  
Gregory W. Fitch

Alvin Plantinga has recently argued that there are certain propositions which are necessary but known only a posteriori. If Plantinga is correct then he has shown that the traditional view that all necessary truths are knowable a priori is false. Plantinga's examples deserve special attention because they differ in important respects from other proposed examples of necessary a posteriori truths. His examples depend on a certain conception of possible worlds and in particular on his conception of the actual world. It will be argued that these examples of necessary a posteriori propositions can be understood in two different ways. According to one way of understanding Plantinga, the propositions turn out to be contingent a posteriori truths, and according to the other way they turn out to be necessary a priori truths. The plausibility of Plantinga's position is due to a confusion between the two possible interpretations.


Author(s):  
Colin McGinn

This chapter focuses on philosophical issues in knowledge. Tradition insists that knowledge falls into two broad classes: a priori knowledge and a posteriori knowledge. These categories are conceived as exclusive and exhaustive: no piece of knowledge is both a priori and a posteriori, and any piece of knowledge is one or the other. One can characterize a posteriori knowledge as knowledge acquired by means of the senses (“by experience”) and a priori knowledge as knowledge not so acquired, but rather acquired “by reason alone” or “intuitively.” The chapter then addresses the proof or evidence of the existence of an external world, and looks deeper into what knowledge is and whether knowledge implies truth.


Filomat ◽  
2019 ◽  
Vol 33 (14) ◽  
pp. 4451-4459
Author(s):  
Milos Kurilic ◽  
Aleksandar Pavlovic

For the algebraic convergence ?s, which generates the well known sequential topology ?s on a complete Boolean algebra B, we have ?s = ?ls ? ?li, where the convergences ?ls and ?li are defined by ?ls(x) = {lim sup x}? and ?li(x) = {lim inf x+}? (generalizing the convergence of sequences on the Alexandrov cube and its dual). We consider the minimal topology Olsi extending the (unique) sequential topologies O?s (left) and O?li (right) generated by the convergences ?ls and ?li and establish a general hierarchy between all these topologies and the corresponding a priori and a posteriori convergences. In addition, we observe some special classes of algebras and, in particular, show that in (?,2)-distributive algebras we have limOlsi = lim?s = ?s, while the equality Olsi = ?s holds in all Maharam algebras. On the other hand, in some collapsing algebras we have a maximal (possible) diversity.


Author(s):  
Pedro Mansilla Viedma

Como el título sugiere, el artículo pretende reflexionar sobre el punto de vista de la sociología sobre la moda, exagerando irónicamente lo específico de su punto de vista hasta elevarlo a “privilegiado”. Utilizo esa exageración para llamar la atención sobre la doble dimensión teórica de esa mirada. Una primera, fácil de entender, y quizás de aceptar, subraya la lectura sociológica de una moda ya pasada, como puede hacerlo la historia del arte, del traje o de la moda. Otra segunda, atreviéndose a reflexionar, o a invitarnos a reflexionar, sobre su otro punto de vista. Aquel que condicionaría el nacimiento mismo de la moda desde la sociología. La moda a posteriori es analizada, la moda a priori también, y aquí, donde la moda es efecto de una causa sociológica, y no al revés, es donde radicaría el verdadero interés de mi artículo. ¿Son antes los pantalones femeninos, el traje femenino, el smoking femenino –robados psicoanalíticamente al hombre durante el siglo XX– o la emancipación de la mujer? ¿Apareció siempre la minifalda después de la liberaciónsexual femenina o alguna vez, en algún país, fue al revés? ¿El movimiento hippie creó siempre una moda hippie o la imitación de la moda hippie invitó, en su onda expansiva mundial, a un estilo de vida consecuente con ese cambio de ropa? Estamos acostumbrados a que la moda sea un efecto, ¿puede ser una causa? Estamos acostumbrados a que la sociología explique un fenómeno, ¿aceptaríamos que a veces se pueda convertir en su causa?PALABRAS CLAVE: sociología, moda, causa, objeto de arte, contexto.ABSTRACTAs the title suggests, this article aims to reflect on the sociological viewpoint on fashion, ironically exaggerating the specifics of its point of view to elevate it to the point of “privilege”. I use this exaggeration to draw attention to the theoretical double dimension of that viewpoint. A first one, easy to understand and perhaps to accept, highlights the sociological reading of past fashion trends, as may History of Art, Costume or Fashion. A second one would dare to reflect, or to invite us to reflect, on this other point of view, one that would condition the very birth of Fashion from Sociology. Fashion is analyzed both a posteriori and a priori, and here, where Fashion is the effect of a sociological cause, and not the other way round, is where the true interest of my article would lie. Do women’s trousers, women’s tailored suits, women’s tuxedos –psychoanalytically robbed from men during the twentieth century– precede the emancipation of women or is it the other way around? Didthe miniskirt always appear after women’s sexual liberation, or was it the other way around in some countries? Did the hippie movement give rise to the hippie clothes style or did the hippie style, in its worldwide expansion, invite participation in a lifestyle consistent with that change in clothing? We are used to seeing Fashion as an effect. Could it be a cause? We are used to Sociology explaining a phenomenon, would we be willing to accept that it can at times be the cause of it?KEY WORDS: sociology, fashion, cause, art object, context.


2020 ◽  
pp. 1-10
Author(s):  
JOE MILBURN

Abstract In this article, I respond to Stephen Law's evil god challenge (EGC) to traditional theism. I argue that while there are credible a priori grounds for believing that the first cause is all-knowing, all-powerful, and all-good, there are no credible a priori grounds for believing that the first cause is all-knowing, all-powerful, and all-evil. Because of this, theists have a reason for explaining away the a posteriori evidence against theism. The hypothetical evilist, on the other hand, does not. Thus, while the problem of the good makes it absurd to believe in evilism, the problem of evil does not make it absurd to believe in theism.


Think ◽  
2012 ◽  
Vol 11 (31) ◽  
pp. 21-26
Author(s):  
Renée Smith

Philosophers typically distinguish between a priori and a posteriori beliefs, knowledge, justification, and propositions. A belief is a priori if it is derived from reason, and it is a posteriori if it is derived from sense experience. Similarly, we would say that we know a priori that ‘a closed, n-sided figure has n interior angles’ because our knowledge is derived from reason in that we understand the concept of a closed, n-sided figure and thus know the statement is true. On the other hand, we know a posteriori that ‘Americans drive on the right’ because in justifying this belief, we appeal to sense experience; perhaps we have seen for ourselves that Americans drive on the right or we've read about it in a book or seen it in a movie.


Anthropos ◽  
2020 ◽  
Vol 115 (2) ◽  
pp. 321-342
Author(s):  
Michael Singleton

Letting the St. George of the medieval legend stand for the Self (G) and the Dragon (D) for the Other (human and nonhuman), then a priori their relationship lends itself to three main models: the first, g < D, where the Other gives all and receives nothing from the Self in return, the second, G+D, where the Self and the Other give and take, the third, G > d, where the Self grabs all and the Other loses everything. A posteriori, taking religion (ligare) properly so-called to be based on obligatory reciprocity, hunter-gatherers, “primitive” agriculturalists, and neoliberal capitalists, respectively, embody a-religious, religious, and irreligious Choices of Society - options still of vital importance for our common future.


Anthropos ◽  
2020 ◽  
Vol 115 (1) ◽  
pp. 63-84
Author(s):  
Michael Singleton

Letting the St. George of the medieval legend stand for the Self (G) and the Dragon (D) for the Other (human and nonhuman), then a priori their relationship lends itself to three main models: the first, g<D, where the Other gives all and receives nothing from the Self in return, the second, G+D, where the Self and the Other give and take, the third, G>d, where the Self grabs all and the Other loses everything. A posteriori, taking religion (ligare) properly so called to be based on obligatory reciprocity, hunter-gatherers, “primitive” agriculturalists, and neoliberal capitalists, respectively, embody a-religious, religious, and irreligious Choices of Society - options still of vital importance for our common future.


10.14311/1167 ◽  
2010 ◽  
Vol 50 (2) ◽  
Author(s):  
T. Zahradnický ◽  
R. Lórencz

A-posteriori forward rounding error analyses tend to give sharper error estimates than a-priori ones, as they use actual data quantities. One of such a-posteriori analysis – running error analysis – uses expressions consisting of two parts; one generates the error and the other propagates input errors to the output. This paper suggests replacing the error generating term with an FPU-extracted rounding error estimate, which produces a sharper error bound.


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