Why do corporations and wealthy philanthropists fund the human sciences? Examining the history of the Santa Fe Institute (SFI), a private research institute founded in the early 1980s, this article shows that funders can find as much value in the social worlds of the sciences they sponsor as in their ideas. SFI became increasingly dependent on funding from corporations and libertarian business leaders in the 1990s and 2000s. At the same time, its intellectual work came to focus on the underlying (...) principles of adaptation, innovation, and decentralized coordination supposedly at work in ‘complex systems’ from biological ecosystems to markets and firms. This research cast the ideas of the libertarian economist Friedrich Hayek into a new scientific idiom. SFI also became a space where figures in business, media, academia, and politics could come to learn to see the world in a particular way—to acquire the subjectivity of what I call ‘the Santa Fe Institute libertarian’. At SFI, visitors did not simply learn the principles of neo-Hayekian complex system science. They came to see themselves as agents of social evolution, providing the spark that the free-market system needed to produce new technologies and new solutions to social problems without top-down political direction. For the Institute's corporate and libertarian financiers, SFI was not just a space where intellectuals described the world in favored ideological terms, but a space where elite actors became committed to the project of making a new political-economic order. (shrink)

In this paper we present two distinctly epistemological puzzles that arise for one who aspires to defend some plausible version of the precautionary principle. The first puzzle involves an application of contextualism in epistemology; and the second puzzle concerns the task of defending a plausible version of the precautionary principle that would not be invalidated by de minimis.

The gay and lesbian liberation movement and its predecessor, the homophile movement that originated in the 1950s, have been relatively little studied by sociologists; yet theories of ethnic mobilization, especially competition theory, help us to understand the mobilization of lesbians and gay men. At the same time, lesbian/gay social movement activity provides an important critique of social movement theories. This article focuses on the Daughters of Bilitis, a homophile organization for women founded in 1956. Competition theory furnishes a useful framework (...) for understanding the transformation and decline of the DOB and its publication, the Ladder, at the end of the 1960s, but it cannot fully explain lesbian social and political organization. By viewing group identities as multiple and overlapping, new social movement theory contributes a more complete understanding of the Daughters of Bilitis and its relationship to other social movement groups in the late 1960s and early 1970s. (shrink)

Traditionally, certified public accountants (CPAs) have served a unique role in the world of commerce and the profession of accounting. They perform an attest function and thereby serve as the chief providers of relevant, high quality accounting information to the decision making public. CPAs are licensed practitioners, who as expert independent accountants express opinions about an entity'sfinancial statements. Their license provides them with the exclusive right to perform this attest function. This monoploy relies on the concept of independence that is (...) the normative standard of accountancy. It is this perceived independence of auditors which provides credibility, reliability and trust in the financial accounting information upon which stakeholders depend to make informed decisions. Now, however, we see the environment in which CPAs operate undergoing rapid change. Both the globalization of business operations and technological advances have radically changed how and where accountants work and the speed at which things happen. The very nature of accounting information services is evolving; moving from a concentration on audits to an increasing reliance on consulting and assurance services. New ethical issues have been raised by this confluence of changes in the accounting environment. Noteworthy is that the application of the principle of independence by CPAs has been called into question by no other than the SEC. Are those stakeholders who depend upon the independence of CPAs at risk? The influence of insiders has significantly increased as accounting firms perform multiple tasks for the same clients. This paper discusses the different groups who can potentially impair the independence of auditors and the steps that are being taken to enhance the "independence" of the auditors. (shrink)