Accounting literature has commonly judged the impact of regulation on auditors’ ethical commitment by studying daily audit practice. We argue that the content of the regulations themselves is an important determinant of such an impact. This paper evaluates the capacity of the content of regulation to promote audit ethics by reference to the European Union’s audit policy. Anchored in the extant conceptual perspectives on ethics, our analysis of relevant policy documents shows that the EU’s approach to audit ethics relates most (...) strongly to the deontological perspectives on ethics and leaves largely unexplored other means of promoting auditors’ ethical stance, such as by stimulating virtue ethics. We find that it is the EU regulators’ restricted view of the conceptual foundations of audit ethics that limits the capacity of their policy to effectively stimulate auditors’ ethical commitment. The paper also discusses the potential implications of our analysis for the design of future audit policy. (shrink)

Embora influente na recepção de Heidegger nos Estados Unidos da América, o trabalho de Dreyfus foi repetidas vezes criticado por desenvolver uma leitura distorcida e seletiva da fenomenologia de Heidegger. Nesse artigo, mostramos que, independentemente de seus desenvolvimentos posteriores em ciência cognitiva, sua crítica inicial à IA simbólica se apoia em duas teses que podem ser localizadas em Ser e Tempo, a saber, de que nosso senso de situação é pragmático-holístico, e intrinsecamente relevante. Após uma introdução geral, reconstruímos, numa primeira (...) seção, em linhas gerais o projeto da IA simbólica e o tom geral da crítica de Dreyfus; numa segunda seção, reconstruímos a crítica de Dreyfus a SAM, de R. Schank; na terceira seção, indicamos como as duas teses podem ser localizadas em Ser e Tempo; concluímos apontando questões pendentes. (shrink)

Cognitive Science, Volume 45, Issue 11, November 2021.

In recent decades, affective scientists have begun using concepts and tools from dynamical systems theory (DST) to characterise emotional processes. This article considers how the concept of emergence might be used to develop this approach. Emotions are explicated as ‘emergent products’ that diachronically constrain the operations of their parts in virtue of feedback loops (a classical feature of nonlinear dynamical systems). The explication is shown to be broadly consistent with what is sometimes called ‘pattern’ emergence. Casting emotions as emergent patterns (...) is shown to shed light on a major conceptual and empirical challenge emotion theorists have faced over the past century: identifying and measuring the presence of emotional episodes (Lindquist et al., 2012; Hollenstein & Lanteigne, 2014), dubbed here the ‘boundary problem’ (following Colombetti, 2014). In particular, the explication suggests seeing the emotional ‘signatures’ thought to accompany emotional episodes as fragile and context-bound: likely to hold under a relevant class of interventions (Woodward, 2005), but not without exception beyond that class. This in turn may suggest a need to significantly revise the statistical methods currently used to measure the presence of emotional ‘signatures’. The casting of emotions as emergent patterns also functions as a further case study supporting the value of ‘pattern emergence’ (Winning & Bechtel, 2019) as a powerful vehicle for characterising the objects of investigation — compound and context-sensitive — ubiquitous in the biological sciences. (shrink)

The enactive approach to cognition distinctively emphasizes autonomy, adaptivity, agency, meaning, experience, and interaction. Taken together, these principles can provide the new sciences of language with a comprehensive philosophical framework: languaging as adaptive social sense-making. This is a refinement and advancement on Maturana’s idea of languaging as a manner of living. Overcoming limitations in Maturana’s initial formulation of languaging is one of three motivations for this paper. Another is to give a response to skeptics who challenge enactivism to connect “lower-level” (...) sense-making with “higher-order” sophisticated moves like those commonly ascribed to language. Our primary goal is to contribute a positive story developed from the enactive account of social cognition, participatory sense-making. This concept is put into play in two different philosophical models, which respectively chronicle the logical and ontogenetic development of languaging as a particular form of social agency. Languaging emerges from the interplay of coordination and exploration inherent in the primordial tensions of participatory sense-making between individual and interactive norms; it is a practice that transcends the self-other boundary and enables agents to regulate self and other as well as interaction couplings. Linguistic sense-makers are those who negotiate interactive and internalized ways of meta-regulating the moment-to-moment activities of living and cognizing. Sense-makers in enlanguaged environments incorporate sensitivities, roles, and powers into their unique yet intelligible linguistic bodies. We dissolve the problematic dichotomies of high/low, online/offline, and linguistic/nonlinguistic cognition, and we provide new boundary criteria for specifying languaging as a prevalent kind of human social sense-making. (shrink)

While separate pieces of research found parents offer toddlers cues to express that they are joking and pretending, and that toddlers and preschoolers understand intentions to joke and pretend, it is not yet clear whether parents and toddlers consider joking and pretending to be distinct concepts. This is important as distinguishing these two forms of non-literal acts could open a gateway to understanding the complexities of the non-literal world, as well as the complexities of intentions in general. Two studies found (...) parents offer explicit cues to help 16- to 24-month-olds distinguish pretending and joking. Across an action play study and a verbal play study parents showed more disbelief and less belief through their actions and language when joking versus pretending. Similarly, toddlers showed less belief through their actions, and older toddlers showed less belief through their language. Toddlers' disbelief could be accounted for by their response to parents' language and actions. Thus, these studies reveal a mechanism by which toddlers learn to distinguish joking and pretending. Parents offer explicit cues to distinguish these intentions, and toddlers use these cues to guide their own behaviors, which in turn allows toddlers to distinguish these intentional contexts. (shrink)

Though predictive processing approaches to the mind were originally applied to exteroceptive perception, i.e., vision and action, recent work has started to explore the role of interoceptive perception, i.e., emotion and affect. This article builds on this work by extending PP beyond emotion to the construction of emotional dispositions. I employ principles from dynamical systems theory and PP to provide a model of how dispositional anger can develop in response to early experiences of psychosocial stress. The model is then deployed (...) to explain the established link between psychosocial stress in early life and the appearance of certain organic disease phenotypes in later life. This phenomenon can appear mysterious when viewed through the standard biomedical explanatory lens, which has difficulty accounting for the causal influence of subjective perceptions and evaluations of the social and material environment on the development of organic disease processes. The model provided presents such cases as instances of developmental mismatch. They occur when an organism develops an emotional disposition that leads them to make habitually-biased appraisals of what the social environment affords. The model provides a novel explanation of certain organic disease phenotypes with top-down and developmental causes, and demystifies one class of cases involving apparently spooky ‘mind-to-matter’ causation. (shrink)

This essay argues that according to feminist existential phenomenology, feminist pragmatism, and feminist genealogy, our embodied condition is an important starting place for ethical living due to the inevitable role that habits play in our conduct. In bodies, the phenomenon of habit uniquely holds together the ambiguities of freedom and determinism, transcendence and immanence, and stability and plasticity. Seeing habit formation as a matter of self-growth and social justice gives fresh opportunity for thinking of “assuming ambiguity” as a lifelong endeavor (...) made up of many small projects and practices of situated resistance to stagnation. Transcendence, understood as ameliorative transformation, is found in cultivating habits of learning from our bodily living. I articulate this argument via a reading of Simone de Beauvoir's The Coming of Age, John Dewey's Human Nature and Conduct, and Ladelle McWhorter's Bodies and Pleasures. I discuss two domains wherein the ethical significance of habit formation appears: cognitive psychological research on neural plasticity, and certain projects of self-cultivation that risk turning into overdetermining “cult of the self ” practices that close off possibilities for personal and collective transformation. (shrink)

Specificities associated with chromosomal linearity are not restricted to telomeres. Here, recent results obtained on fission and budding yeast are summarized and an attempt is made to define subtelomeres using chromatin features extending beyond the heterochromatin emanating from telomeres. Subtelomeres, the chromosome domains adjacent to telomeres, differ from the rest of the genome by their gene content, rapid evolution, and chromatin features that together contribute to organism adaptation. However, current definitions of subtelomeres are generally based on synteny and are largely (...) gene‐centered. Taking into consideration both the peculiar gene content and dynamics as well as the chromatin properties of those domains, it is discussed how chromatin features can contribute to subtelomeric properties and functions, and play a pivotal role in the emergence of subtelomeres. (shrink)

The growing reliance on non-governmental independent regulators in many social and economic domains, including corporate financial reporting, has brought to the fore concerns over their regulatory accountability. This study looks at one aspect of the regulatory due process-regulatory impact assessment (IA). Drawing on the analytical framework developed by Bovens (Public accountability: a framework for the analysis and assessment of accountability arrangements in the public domain. CONNEX papers, Research Group 2, Democracy and Accountability in the EU, 2006, Eur Law J 13(4): (...) 447–468, 2007), we evaluate the contribution of IA as an instrument for enhancing regulatory accountability in the context of the Financial Reporting Council, an independent regulator for the accountancy profession in the UK. The study’s findings suggest that, despite an increasing level of sophistication in the manner in which IA is used within FRC, the contribution of IA to regulatory accountability remains limited. Specifically, there are concerns as to whether IA is used to achieve a transparent and fair regulatory process or simply to maintain an image of good governance and justify policy decisions that would have been made even in the absence of IA. (shrink)

Coordination is a widely employed term across recent quantitative and qualitative approaches to intersubjectivity, particularly approaches that give embodiment and enaction central explanatory roles. With a focus on linguistic and bodily coordination in conversational contexts, I review the operational meaning of coordination in recent empirical research and related theorizing of embodied intersubjectivity. This discussion articulates what must be involved in treating linguistic meaning as dynamic processes of coordination. The coordination approach presents languaging as a set of dynamic self-organizing processes and (...) actions on multiple timescales and across multiple modalities that come about and work in certain domains (those jointly constructed in social, interactive, high-order sense-making). These processes go beyond meaning at the level that is available to first-person experience. I take one crucial consequence of this to be the ubiquitously moral nature of languaging with others. Languaging coordinates experience, among other levels of behavior and event. Ethical effort is called for by the automatic autonomy-influencing forces of languaging as coordination. (shrink)

This essay frames systemic patterns of mental abuse against women of color and Indigenous women on Turtle Island (North America) in terms of larger design-of-distribution strategies in settler colonial societies, as these societies use various forms of social power to distribute, reproduce, and automate social inequalities (including public health precarities and mortality disadvantages) that skew socio-economic gain continuously toward white settler populations and their descendants. It departs from traditional studies in gender-based violence research that frame mental abuses such as gaslighting--commonly (...) understood as mental manipulation through lying or deceit--stochastically, as chance-driven interpersonal phenomena. Building on structural analyses of knowledge in political epistemology (Dotson 2012, Berenstain 2016), political theory (Davis and Ernst 2017), and Indigenous social theory (Tuck and Yang 2012), I develop the notion of cultural gaslighting to refer to the social and historical infrastructural support mechanisms that disproportionately produce abusive mental ambients in settler colonial cultures in order to further the ends of cultural genocide and dispossession. I conclude by proposing a social epidemiological account of gaslighting that a) highlights the public health harms of abusive ambients for minority populations, b) illuminates the hidden rules of social structure in settler colonial societies, and c) amplifies the corresponding need for structural reparations. (shrink)

A macroscope is proposed and tested here for the discovery of the unique argumentative footprint that characterizes how a collective manages differences and pursues disagreement through argument in a polylogue. The macroscope addresses broader analytic problems posed by various conceptualizations of large-scale argument, such as fields, spheres, communities, and institutions. The design incorporates a two-tier methodology for detecting argument patterns of the arguments performed in arguing by an interactive collective that produces views, or topographies, of the ways that issues are (...) generated in the making and defending of standpoints. The design premises for the macroscope build on insights about argument patterns from pragma-dialectical theory by incorporating research and theory on disagreement management and the Argumentum Model of Topics. The design reconceptualizes prototypical and stereotypical argument patterns for characterizing large-scale argumentation. A prototype of the macroscope is tested on data drawn from six threads about oil-drilling and fracking from the subreddit Changemyview. The implementation suggests the efficacy of the macroscope’s design and potential for identifying what communities make controversial and how the disagreement space in a polylogue is managed through stereotypical argument patterns in terms of claims/premises, inferential relations, and presentational devices. (shrink)

"Now in its third edition, this classic text remains the seminal resource for in-depth information about major concepts and principles of the cultural-historical theory developed by Lev Vygotsky, his students, and colleagues, as well as three generations of neo-Vygotskian scholars in Russia and the West. Featuring two new chapters on brain development and scaffolding in the zone of proximal development, as well as additional content on technology, dual language learners, and students with disabilities, this new edition provides the latest research (...) evidence supporting the basics of the cultural-historical approach alongside Vygotskian-based practical implications. With concrete explanations and strategies on how to scaffold young children's learning and development, this book is essential reading for students of early childhood theory and development"--. (shrink)

Prompted by our commentators, we take this response as an opportunity to clarify the premises, attitudes, and methods of our enactive approach to human languaging. We high-light the need to recognize that any investigation, particularly one into language, is always a concretely situated and self-grounding activity; our attitude as researchers is one of knowing as engagement with our subject matter. Our task, formulating the missing categories that can bridge embodied cognitive science with language research, requires avoiding premature abstractions and clarifying (...) the multiple circularities at play. Our chosen method is dialectical, which has prompted several interesting observations that we respond to, particularly with respect to what this method means for enactive epistemology and ontology. We also clarify the important question of how best to conceive of the variety of social skills we progressively identify with our method and are at play in human languaging. Are these skills socially constituted or just socially learned? The difference, again, leads to a clarification that acts, skills, actors, and interactions are to be conceived as co-emerging categories. We illustrate some of these points with a discussion of an example of aspects of the model at play in a study of gift giving in China.Keywords: Enactive epistemology, Enactive ontology, Dialectics, languaging, Shared know-how. (shrink)

Emotional facial expression are an important communication channel between artificial characters and their users. Humans are trained to perceive emotions. Robots and virtual agents can use them to make their inner states transparent. Literature reported that some emotional types, such as anger, are perceived as being more intense than others. Other studies indicated that gender influences the perception. Our study shows that once the individual differences amongst participants are included in the statistical analysis, then the emotion type has no further (...) explanatory power. Artificial characters therefore should adapt to their specific users. (shrink)

The question whether AI systems have agency is gaining increasing importance in discussions of responsibility for AI behavior. This paper argues that an approach to artificial agency needs to be teleological, and consider the role of human goals in particular if it is to adequately address the issue of responsibility. I will defend the view that while AI systems can be viewed as autonomous in the sense of identifying or pursuing goals, they rely on human goals and other values incorporated (...) into their design, and are, as such, dependent on human agents. As a consequence, AI systems cannot be held morally responsible, and responsibility attributions should take into account normative and social aspects involved in the design and deployment of the said AI. My argument falls in line with approaches critical of attributing moral agency to artificial agents, but draws from the philosophy of action, highlighting further philosophical underpinnings of current debates on artificial agency. (shrink)

The ubiquitous human practice of spontaneously gesturing while speaking demonstrates the embodiment, embeddedness, and sociality of cognition. The present essay takes gestural practice to be a paradigmatic example of a more general claim: human cognition is social insofar as our embedded, intelligent, and interacting bodies select and construct meaning in a way that is intersubjectively constrained and defeasible. Spontaneous co-speech gesture is markedly interesting because it at once confirms embodied aspects of linguistic meaning-making that formalist and linguistic turn-type philosophical approaches (...) fail to appreciate, and it also forefronts intersubjectivity as an inherent and inherently normative dimension of communicative action. Co-speech hand gestures, as linguistically meaningful speech acts, demonstrate both sedimentation and spontaneity (in the sense of Maurice Merleau-Ponty’s dialectic of linguistic expression ( 2002 )), or features of convention and nonconvention in a Gricean sense ( 1989 ). Yet neither pragmatic nor classic phenomenological approaches to communication can accommodate the practice of co-speech hand gesturing without some rehabilitation and reorientation. Pragmatic criteria of intersubjectivity, normativity, and rationality need to confront the non-propositional and nonverbal meaning-making of embodied encounters. Phenomenological treatments of expression and intersubjectivity must consider the normative nature of high-order social practices like language use. Reciprocally critical exchanges between these traditions and gesture studies yield an improved philosophy that treats language as a multi-modal medium for collaborative meaning achievement. The proper paradigm for these discussions is found in enactive approaches to social cognition. Co-speech hand gestures are first and foremost emergent elements of social interaction, not the external whirring of an isolated internal consciousness. In contrast to current literature that frequently presents gestures as uncontrollable bodily upsurge or infallible imagistic phenomenon that drives and dances with verbal or “linguistic” convention (McNeill 1992 , 2005 ), I suggest that we study gestures as dynamic, embodied, and shared tools for collaborative sense-making. (shrink)

Review of Marta Dyczok, Oxana Gaman-Golutvina (eds.), Media, Democracy and Freedom. The Post-Communist Experience, (Bern: Peter Lang, 2009).

The first volume of Renzo De Felice's biography of Mussolini appeared in 1965. Now, after 30 years, the eighth and last volume finally appears, unfinished because of the author's death. The narrative stops in mid-1944, but the first four chapters, which had been completed with an appendix by De Felice himself and have been published by his friends and colaborators, Emilio Gentile, Giorgio Goglia and Mario Missori, constitute the first non-partisan history of the beginning of the resistence movement and the (...) Social Republic, as well as the the first comprehensive study of the populations' attitude in a country devided between…. (shrink)

Villeneuve d’Ascq, Presses universitaires du Septentrion, 2018, 404 p. Cette collection d’essais commence avec une question provocatrice : d’autres cours d’Europe offrent-elles une place « aussi éminente » aux femmes que la cour de France à l’époque moderne? Les études réunies ici montrent de façon évidente l’importance et la centralité des femmes à la cour de France, des reines et princesses au sommet du pouvoir jusqu’aux demoiselles de musique, nourrices, femmes d’officiels et autres. Cet...

This article examines the ways in which villainous characters are portrayed in post-classical American films, and examines how these characters are viewed by the cinematic audience in order to ascertain the degree to which the socially and morally understood roles or heroism and villainy might be inverted through cinematic representation. The potential for the inversion of perceived good and evil in the characters that inhabit the films discussed is considered in relation to the aligning and allying capacity of cinema. This (...) work also considers the impact of stars in villainous roles and the significance of generic conventions in rendering the villain apparently inert to a viewing audience. Through considering the formal presentation of characters and scenarios, this work suggests that villainous deeds can be perceived as unthreatening, and even 'moral' to an extent. The purpose of this article is to form an understanding of how audiences engage with iniquitous characters, and to consider the potential spectatorial implications of such a bond. (shrink)

A common approach for measuring the effectiveness of an education system or a school is the estimation of the impact that school interventions have on students’ academic performance. However, the latest trends aim to extend the focus beyond students’ acquisition of knowledge and skills, and to consider aspects such as well-being in the academic context. For this reason, the 2015 edition of the international assessment system PISA incorporated a new tool aimed at evaluating the socio-affective variables related to the well-being (...) of students. It is based on a definition focused on the five dimensions proposed in PISA theoretical framework: cognitive, psychological, social, physical and material. The main purpose of this study is to identify the well-being components that significantly affect student academic performance and to estimate the magnitude of school effects on the well-being of students in OECD countries, the school effect being understood as the ability of schools to increase subjective student well-being. To achieve this goal, we analyzed the responses of 234,000 students from thirty-five OECD countries to PISA 2015 questionnaires. Specifically, we considered non-cognitive variables in the questionnaires and student performance in science. The results indicated that the cognitive well-being dimension, composed of enjoyment of science, self-efficacy and instrumental motivation, as well as the test anxiety all had a consistent relationship with student performance across countries. In addition, the school effect, estimated through a two-level hierarchical linear model, in terms of student well-being was systematically low. While the school effect accounted for approximately 25% of the variance in the results for the cognitive dimension, only 5-9% of variance in well-being indicators was attributable to it. This suggests that the influence of school on student welfare is weak, and the effect is similar across countries. The present study contributes to the general discussion currently underway about the definition of well-being and the connection between well-being and achievement. The results highlighted two complementary concerns: there is a clear need to promote socio-emotional education in schools, and it is important to develop a rigorous framework for well-being assessment. The implications of the results and proposals for future studies are discussed. (shrink)

Bewildering features of modern physics, such as relativistic space-time structure and the peculiarities of so-called quantum statistics, challenge traditional ways of conceiving of objects in space and time. Interpreting Bodies brings together essays by leading philosophers and scientists to provide a unique overview of the implications of such physical theories for questions about the nature of objects. The collection combines classic articles by Max Born, Werner Heisenberg, Hans Reichenbach, and Erwin Schrodinger with recent contributions, including several papers that have never (...) before been published. -/- The book focuses on the microphysical objects that are at the heart of quantum physics and addresses issues central to both the "foundational" and the philosophical debates about objects. Contributors explore three subjects in particular: how to identify a physical object as an individual, the notion of invariance with respect to determining what objects are or could be, and how to relate objective and measurable properties to a physical entity. The papers cover traditional philosophical topics, common-sense questions, and technical matters in a consistently clear and rigorous fashion, illuminating some of the most perplexing problems in modern physics and the philosophy of science. (shrink)

Bioethics is a field in which innovation is required to help prevent and respond to zoonotic diseases with the potential to cause epidemics and pandemics. Some of the developments necessary to fight pandemics, such as COVID-19 vaccines, require public debate on the benefits and risks of individual choice versus responsibility to society. While these debates are necessary, a more fundamental ethical innovation to rebalance human, animal, and environmental interests is also needed. One Health (OH) can be characterized as a strategy (...) that recognizes and promotes the synergy between human, animal, and environmental health. Yet, despite the recognition that these entities are interdependent, there is a pronounced inequality in the power relations between human, non-human animal, and the environmental interests which threatens the well-being of all. Until OH can ensure the moral status of animals and the environment and thereby the equal consideration of these interests, it will struggle to protect non-human interests and, as a result, human health. To create a sustainable health system requires a renewed concept of justice that is ecocentric in nature and an application of OH that is flexible and responsive to different ethical interests (e.g., person-centred care and physician responsibilities). Ultimately, to save themselves, humans must now think beyond themselves. Bioethics must assume a key role in supporting the developments required to create and maintain relationships able to sustain environmental and human health. (shrink)

Reconstroem-se, neste artigo, as objeções de Daniel Dahlstrom e Rufus Duits à crítica de Tugendhat à tese heideggeriana de que o conceito primordial de verdade consiste na noção de desvelamento. De diferentes modos, ambos os autores mantêm que Heidegger, ao contrário das acusações de Tugendhat, seria capaz de dar conta da falsidade. Grosso modo, enquanto Dahlstrom propõe que Tugendhat não apreciou o caráter transcendental do conceito originário de verdade em Heidegger, Duits acusa Tugendhat de haver se prendido à perspectiva metafísica (...) da Vorhandenheit. O objetivo deste artigo é indicar, com a ajuda dessa discussão, a questão fundamental da crítica de Tugendhat que, como parte da literatura mostrou, reside não tanto na exigência de uma explicação para a falsidade, mas muito mais na exigência de uma justificação para a transição semântica de ‘verdade’. Após mostrar nas duas primeiras seções como, respectivamente, Dahlstrom e Duits não atingem o cerne da crítica de Tugendhat, defendo na terceira seção minha interpretação da crítica de Tugendhat contra certas reservas recentemente articuladas por Wrathall. Concluo indicando a consonância dessa interpretação com a concessão de Heidegger em Das Ende der Philosophie und die Aufgabe des Denkens e apontando algumas questões pendentes. (shrink)