This paper reports findings from a study into national associations of accountants from the perspective of the model code of the International Federation of Accountants (IFAC), Code of Ethics for Professional Accountants. Using data collected from a survey document, the paper analyses the extent of the model code’s influence in an international process of harmonisation of ethical rules for accountants. Obstacles to the adoption of the model code are examined, as is the impact that government supervision of codes has had (...) on harmonisation efforts. Particular attention is paid to the relationship between professional independence and close family relationships and culture. Findings are also presented on other issues of code content, and the most appropriate body for interpreting national codes is identified. These items were included as matters of then current concern to the Ethics Committee of IFAC. (shrink)

This paper reports findings from a study into national associations of accountants from the perspective of the model code of the International Federation of Accountants (IFAC), Code of Ethics for Professional Accountants. Using data collected from a survey document, the paper analyses the extent of the model code’s influence in an international process of harmonisation of ethical rules for accountants. Obstacles to the adoption of the model code are examined, as is the impact that government supervision of codes has had (...) on harmonisation efforts. Particular attention is paid to the relationship between professional independence and close family relationships and culture. Findings are also presented on other issues of code content, and the most appropriate body for interpreting national codes is identified. These items were included as matters of then current concern to the Ethics Committee of IFAC. (shrink)

In three experiments, subjects attempted to track multiple items as they moved independently and unpredictably about a display. Performance was not impaired when the items were briefly (but completely) occluded at various times during their motion, suggesting that occlusion is taken into account when computing enduring perceptual objecthood. Unimpaired performance required the presence of accretion and deletion cues along fixed contours at the occluding boundaries. Performance was impaired when items were present on the visual field at the same times and (...) to the same degrees as in the occlusion conditions, but disappeared and reappeared in ways which did not implicate the presence of occluding surfaces (e.g. by imploding and exploding into and out of existence, instead of accreting and deleting along a fixed contour). Unimpaired performance did not require visible occluders (i.e. Michotte’s tunnel effect) or globally consistent occluder positions. We discuss implications of these results for theories of objecthood in visual attention. (shrink)

Trading on non-public material information is fertile ground for a discussion of ethical behavior. The long-running legal tug-of-war over what constitutes illegal insider trading delivers challenges to regulatory authorities charged with detecting and enforcing the law, and is likely one of the reasons that prosecution of insider trading events remains rather uncommon. One can observe both increased volume in the equity and option markets and run-ups in the stock price prior to the announcement of the acquisitions; however, the detection of (...) illegal or unethical insider trading can be difficult. Given the legal uncertainty around insider trading and the circumstantial evidence from the trading activity, it is almost impossible to identify unethical insider trades unless there is a whistleblower or trades are large in size and impeccable in timing. Using call option trading around two merger announcements with similar firms that resulted in different ultimate treatment from the SEC, we illustrate the struggle regulators and prosecutors have with identifying and enforcing unethical insider trades. (shrink)

What makes an object the same persisting individual over time? Philosophers and psychologists have both grappled with this question, but from different perspectives—philosophers conceptually analyzing the criteria for object persistence, and psychologists exploring the mental mechanisms that lead us to experience the world in terms of persisting objects. It is striking that the same themes populate explorations of persistence in these two very different fields—e.g. the roles of spatiotemporal continuity, persistence through property change, and cohesion violations. Such similarities may reflect (...) an underlying connection, in that psychological mechanisms of object persistence (especially relevant parts of mid-level visual object processing) may serve to underlie the intuitions about persistence that fuel metaphysical theories. This would be a way for cognitive science to join these two disparate fields, helping to explain the possible origins and reliability of some metaphysical intuitions, and perhaps leading to philosophical progress. (shrink)

The foundational principles of representative democracy are under attack globally. What we desperately need are enlightened and persuasive public intellectuals who can help us see through the fog of our fear, anger, and disillusionment, to find our rational political commitments again. One of these public intellectuals is undoubtedly Yuval Noah Harari, the bestselling author of three recent books – Sapiens, Homo Deus, and 21 Lessons for the 21st Century. Harari is also a frequent contributor in the popular press, and a (...) guest on shows, podcasts, panels, and as a keynote speaker. Add to all this that Harari is acting on his lofty academic ideals through ‘Sapienship’, a multidisciplinary organization he cofounded that advocates for global responsibility, clarifies the global conversation, and focuses attention on the most important global challenges. I single out Harari because I presume many readers will be familiar with his work. He is certainly one of the fastest rising stars of public intellectualism. Unfortunately, his work is undercut by the philosophical positions he put forth in his first bestselling book, Sapiens. In this review/critique I wish to show that in order for Harari advance a coherent political or ideological argument, he must first shore up his philosophical commitments. (shrink)

We critically evaluate arguments in a recent Journal of Law, Medicine & Ethics article by Svoboda, Adler, and Van Howe disputing the 2012 affirmative infant male circumcision policy recommendations of the American Academy of Pediatrics. We provide detailed evidence in explaining why the extensive claims by these opponents are not supported by the current strong scientific evidence. We furthermore show why their legal and ethical arguments are contradicted by a reasonable interpretation of current U.S. and international law and ethics. After (...) all considerations are taken into account it would be logical to conclude that failure to recommend male circumcision early in infancy may be viewed as akin to failure to recommend childhood vaccination to parents. In each case, parental consent is required and the intervention is not compulsory. Our evaluation leads us to dismiss the arguments by Svoboda et al. Instead, based on the evidence, infant male circumcision is both ethical and lawful. (shrink)

The notion that visual attention can operate over visual objects in addition to spatial locations has recently received much empirical support, but there has been relatively little empirical consideration of what can count as an `object' in the ®rst place. We have investi- gated this question in the context of the multiple object tracking paradigm, in which subjects must track a number of independently and unpredictably moving identical items in a ®eld of identical distractors. What types of feature clusters can (...) be tracked in this manner? In other words, what counts as an `object' in this task? We investigated this question with a technique we call target merging: we alter tracking displays so that distinct target and distractor loca- tions appear perceptually to be parts of the same object by merging pairs of items (one target with one distractor) in various ways ± for example, by connecting item locations with a simple line segment, by drawing the convex hull of the two items, and so forth. The data show that target merging makes the tracking task far more dif®cult to varying degrees depending on exactly how the items are merged. The effect is perceptually salient, involving in some conditions a total destruction of subjects' capacity to track multiple items. These studies provide strong evidence for the object-based nature of tracking, con®rming that in some contexts attention must be allocated to objects rather than arbitrary collections of features. In addition, the results begin to reveal the types of spatially organized scene components that can be independently attended as a function of properties such as connectedness, part struc- ture, and other types of perceptual grouping. q 2001 Elsevier Science B.V. All rights reserved. (shrink)

Is innate cognitive modularity consistent with a lack of innate neural modularity? Quartz & Sejnowski's implicit negative answer to his question fuels their antinativist and antimodular cognitive conclusions. I attempt here to suggest a positive answer and to solicit discussion of this crucial issue.

The dominant approach to the study of dynamic preference is to generate preference change by manipulating aspects of decision-problem presentation (problem description, task procedure, contextual options). The predisposing approach instead manipulates the decision maker’s mental state while holding problem presentation constant. Three illustrative studies are outlined here. The first modified preferences for ambitious consumption by manipulating subjects’ consumption energy. The second modified preferences for immediate consumption by manipulating subjects’ hedonic resources. The third modified preferences for consumption itself by manipulating subjects’ (...) desire proneness. Whereas framing is thought to affect perception, predisposing apparently can affect tastes and so involves a special kind of preference dynamism. (shrink)

In cases in which many causes together bring about an effect, it is common to select some as particularly important. Philosophers since Mill have been pessimistic about analyzing this reasoning because of its variability and the multifarious causal and pragmatic details of how it works. I argue Mill was right to think these details matter but wrong that they preclude philosophical analysis of causal selection. I show that analyzing the pragmatic details of scientific debates about the important causes of the (...) Bhopal Gas Tragedy can illuminate causal reasoning about disasters and shed new light on causality and causal selection. (shrink)

Lankford’s (2013) essential empirical argument, which is based on evidence such as psychological autopsies, is that suicide attacks are caused by suicidality. By operationalizing this causal claim in a hypothetical experiment, I show the claim to be provable, and I contend that its truth is supported by Lankford’s data. However, I question the success of his follow-on arguments about beauty and goodness.

This paper takes a unique approach to framing the political obligation social media companies like Twitter and Facebook have in a democratic society by casting the public sphere as a common-pool resource. Over the last decade or so much of our civic discourse has moved to social media platforms such as Facebook and Twitter. This paper argues that just as citizens have an obligation to one another, social media companies have an obligation to promote agonistic forms of civic, political discourse (...) through their algorithms. This algorithmic obligation that social media companies have must be reconciled with social media companies’ formulation of their fiduciary shareholder obligations. We posit that a commons based view of social media discourse allows these companies to make both a democratic health and fiduciary interest argument. (shrink)

Circumcision of males represents a surgical “vaccine“ against a wide variety of infections, adverse medical conditions and potentially fatal diseases over their lifetime, and also protects their sexual partners. In experienced hands, this common, inexpensive procedure is very safe, can be pain‐free and can be performed at any age. The benefits vastly outweigh risks. The enormous public health benefits include protection from urinary tract infections, sexually transmitted HIV, HPV, syphilis and chancroid, penile and prostate cancer, phimosis, thrush, and inflammatory dermatoses. (...) In women circumcision of the male partner provides substantial protection from cervical cancer and chlamydia. Circumcision has socio‐sexual benefits and reduces sexual problems with age. It has no adverse effect on penile sensitivity, function, or sensation during sexual arousal. Most women prefer the circumcised penis for appearance, hygiene and sex. Given the convincing epidemiological evidence and biological support, routine circumcision should be highly recommended by all health professionals. BioEssays 29:1147–1158, 2007. © 2007 Wiley Periodicals, Inc. (shrink)

Winner of the Schumpeter Prize, 2000 and Winner of the Smith Prize in Austrian Economics, 2000, this book explores how the limitations of human knowledge create both opportunities and problems in the modern economy. The growing field of evolutionary economics has developed as a result of the traditional failure of the discipline to explain certain phenomena that impact greatly on the economy. These are: *_Evolution_ - the impact on the economy of natural change over time *_Institutions_ - the impact on (...) the economy of government and/or company policy, rules and regulations *_Knowledge_ - the impact on the economy that is felt when new information becomes available _Knowledge, Institutions and Evolution in Economics _is a punchy overview of these topics and one that has become regarded as something of a modern classic that no serious social sciences academic or student should be without. (shrink)

This chapter explores a way in which visual processing may involve innate constraints and attempts to show how such processing overcomes one enduring challenge to nativism. In particular, many challenges to nativist theories in other areas of cognitive psychology have focused on the later development of such abilities, and have argued that such development is in conflict with innate origins. Innateness, in these contexts, is seen as antidevelopmental, associated instead with static processes and principles. In contrast, certain perceptual models demonstrate (...) how the very same mental processes can both be innately specified and yet develop richly in response to experience with the environment. This process is entirely unmysterious, as shown in certain formal theories of visual perception, including those that appeal to spontaneous endogenous stimulation and those based on Bayesian inference. (shrink)

Circumcision of males represents a surgical “vaccine“ against a wide variety of infections, adverse medical conditions and potentially fatal diseases over their lifetime, and also protects their sexual partners. In experienced hands, this common, inexpensive procedure is very safe, can be pain‐free and can be performed at any age. The benefits vastly outweigh risks. The enormous public health benefits include protection from urinary tract infections, sexually transmitted HIV, HPV, syphilis and chancroid, penile and prostate cancer, phimosis, thrush, and inflammatory dermatoses. (...) In women circumcision of the male partner provides substantial protection from cervical cancer and chlamydia. Circumcision has socio‐sexual benefits and reduces sexual problems with age. It has no adverse effect on penile sensitivity, function, or sensation during sexual arousal. Most women prefer the circumcised penis for appearance, hygiene and sex. Given the convincing epidemiological evidence and biological support, routine circumcision should be highly recommended by all health professionals. BioEssays 29:1147–1158, 2007. © 2007 Wiley Periodicals, Inc. (shrink)

In this discussion paper, I evaluate some arguments of Mark Johnston's which appear in his articles «Fission and the Facts» and «Reasons and Reductionism» . My primary concern is with his description of fission cases, and his assessment of the implications of such cases for value theory. In particular, Johnston advances the following three claims:Rejecting the intrinsicness of identity is an arbitrary response to the paradox of fission;Fission cases involve indeterminate identity;Contra Parfit, fission cases have no implications for value theory (...) in the actual world.I argue that and are false, and that , if true, is not true for any reason that Johnston gives. (shrink)

Scholars working in philosophy of action still struggle with the freedom/determinism dichotomy that stretches back to Hellenist philosophy and the metaphysics that gave rise to it. Although that metaphysics has been repudiated in current philosophy of mind and cognitive science, the dichotomy still haunts these fields. As such, action is understood as distinct from movement, or motion. In early China, under a very different metaphysical paradigm, no such distinction is made. Instead, a notion of self-caused movement, or spontaneity, is elaborated. (...) In this article a general conception of spontaneity from early Daoism is explained, detailing its constituent aspects. Similar notions appeared from time to time in Western philosophy, and these instances are pursued, exploring how their instantiations differed from Daoist spontaneity and why. Based on these approximate examples of spontaneity and on early Daoist spontaneity, new criteria are postulated for a plausible theory of action that dispenses with presuppositions that eventuate in a freedom/determinism dichotomy, and instead the possibility is offered of a general model of action that can be applied smoothly across current philosophical and cognitive scientific subdisciplines. (shrink)

In this chapter I take up the question of how Aristotle understood the relationship between the contemplative life and the active life in contributing to human flourishing and to the political regime. While the connections between Aristotle’s ethics and politics are abundant, there exists a prevalent assumption in the inclusive/dominant debate concerning the interpretation of eudaimonia (human flourishing) that Aristotle’s Politics cannot or should not play a prominent role in helping to understand eudaimonia. On the ‘inclusivist’ reading, eudaimonia is understood (...) as being a composite of all human goods or virtues. On the ‘dominant’ reading, eudaimonia is understood as being a single dominant good, theōria (contemplation). With this chapter I offer a competing interpretation which is in some ways similar to the recent ‘all-inclusive’ reading, but which relies heavily on the connection between Aristotle’s ethics and politics in order to explain how theōria fits into humans’ composite and political nature. (shrink)

Such a moral theology not only provides us with a convincing certainty of God's being, but it also has the great advantage that it leads us to religion, since it joins the thought of God firmly to our morality, and in this way it even makes better men of us. Kant, Lectures on Philosophical TheologyThis philosophy too, which takes up the thought of confederation in the concept of communicative, historically situated reason, will be able to provide no assurance (keine Zuversicht); (...) it stands in the sign of a transcendence from within and must content itself with the justified encouragement of a skeptical but non-defeatist “resistance to the gods and demons of a world contemptuous of man.” Habermas, “Israel oder Athen: Wem gehoert die anamnetische Vernunft?”. (shrink)

Lukacs's post-1930 literary criticism reveals a problematic continuity with the theory of totality articulated in History and Class Consciousness (1923). No longer the self-knowledge of a militant proletariat, totality emerges as the contemplative vision of great bourgeois novelists. Shorn of its earlier messianic overtones, the later criticism promises a more labile political theory whose possibilities have already been explored by theorists such as liberation theologians and socialist feminists. This same change, however, coupled with Lukacs's failure to confront its metatheoretical consequences, (...) severs theory and practice and threatens to reduce revolutionary activity to a subjective and strident moralizing. (shrink)

This handbook provides an overview of the research on the changing nature of work and workers by marshalling interdisciplinary research to summarize the empirical evidence and provide documentation of what has actually changed. Connections are explored between the changing nature of work and macro-level trends in technological change, income inequality, global labor markets, labor unions, organizational forms, and skill polarization, among others. This edited volume also reviews evidence for changes in workers, including generational change, that has accumulated across domains. Based (...) on documented changes in work and worker behavior, the handbook derives implications for a range of management functions, such as selection, performance management, leadership, workplace ethics, and employee well-being. This evaluation of the extent of changes and their impact gives guidance on what best practices should be put in place to harness these developments to achieve success. (shrink)