In all the literature about ethical dilemmas facing the accounting practitioner little attention has been paid to those which arise from the accountant's role in the process of accounting regulation. This treatment explores that role in the light of differing national modes of accounting regulation, economic impact issues in accounting regulation, some ethical principles and a number of different national illustrations. John Blake is Professor of Accounting in the Department of Accounting and Financial Services at the University of (...) Central Lancashire, Preston PR1 2HE, in which Catherine Gowthorpe is Principal Lecturer, while Julia Clarke is a member of the Department of Business Studies, Manchester Metropolitan University, Aytoun Building, Aytoun Street, Manchester M1 3GH. (shrink)

This paper reports on a survey of auditors in New Zealand which investigates the nature of the moral judgements they make on a series of problems with ethical dimensions. The framework adopted for this purpose is developed from earlier work which identifies a range of ethical principles which may be involved in business ethical decision‐making. Auditors responded to a questionnaire which posed, firstly, several questions about the context of their ethical decision‐making, and secondly, a series of vignettes elaborating problematical dilemmas (...) which required the selection of one of four possible responses. Data was analysed to determine whether or not it confirmed previous findings in suggesting a predominant ethical orientation for auditors. The results were correlated with demographic variables in order to determine whether or not age, gender, position in firm and size of employee firm were significantly correlated to ethical response. The survey results, on the whole, confirmed the ethical orientation suggested by previous findings, but there were some unexpected results in three out of the ten vignettes examined. Although some correlations were found between the demographic variables and subject responses, the evidence of this survey does not strongly suggest a consistent significant correlation. (shrink)

This paper reports on a survey of auditors in New Zealand which investigates the nature of the moral judgements they make on a series of problems with ethical dimensions. The framework adopted for this purpose is developed from earlier work which identifies a range of ethical principles which may be involved in business ethical decision‐making. Auditors responded to a questionnaire which posed, firstly, several questions about the context of their ethical decision‐making, and secondly, a series of vignettes elaborating problematical dilemmas (...) which required the selection of one of four possible responses. Data was analysed to determine whether or not it confirmed previous findings in suggesting a predominant ethical orientation for auditors. The results were correlated with demographic variables in order to determine whether or not age, gender, position in firm and size of employee firm were significantly correlated to ethical response. The survey results, on the whole, confirmed the ethical orientation suggested by previous findings, but there were some unexpected results in three out of the ten vignettes examined. Although some correlations were found between the demographic variables and subject responses, the evidence of this survey does not strongly suggest a consistent significant correlation. (shrink)

In all the literature about ethical dilemmas facing the accounting practitioner little attention has been paid to those which arise from the accountant's role in the process of accounting regulation. This treatment explores that role in the light of differing national modes of accounting regulation, economic impact issues in accounting regulation, some ethical principles and a number of different national illustrations. John Blake is Professor of Accounting in the Department of Accounting and Financial Services at the University of (...) Central Lancashire, Preston PR1 2HE, in which Catherine Gowthorpe is Principal Lecturer, while Julia Clarke is a member of the Department of Business Studies, Manchester Metropolitan University, Aytoun Building, Aytoun Street, Manchester M1 3GH. (shrink)

Ethical Issues in Accounting offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book covers the ethical implications of several aspects of accounting: * ethics and taxation * creative accounting * ethics in accounting regulation * ethical dilemmas in the public sector * whistleblowing * various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also (...) discussed in detail. (shrink)

_Ethical Issues in Accounting_ offers a comprehensive and accessible introduction for students and teachers of business studies and accountancy as well as the practicing accountant. The book covers the ethical implications of several aspects of accounting: * ethics and taxation * creative accounting * ethics in accounting regulation * ethical dilemmas in the public sector * whistleblowing * various aspects of social accounting, including environmental accounting. The fitness of the accounting profession as guardians of accounting and auditing ethics is also (...) discussed in detail. (shrink)

Radical Orthodoxy is a new wave of theological thinking that seeks to re-inject the modern world with theology. The group of theologians associated with Radical Orthodoxy are dissatisfied with conteporary theolgical responses to both modernity and postmodernity Radical Orthodoxy is a collection that aims to reclaim the world by situating its concerns and activities within a theological framework. By mapping the new theology against a range of areas where modernity has failed, these essays offer us way out of the impasses (...) that postmodernity represents. (shrink)

In this, the first half of Philoponus' analysis of book one of "Aristotle's Physics", the principal themes are metaphysical. Aristotle's opening chapter in the "Physics" is an abstract reflection on methodology for the investigation of nature, 'physics'. Aristotle suggests that one must proceed from things that are familiar but vague, and derive more precise but less obvious principles to constitute genuine knowledge. His controversial claim that this is to progress from the universal to the more particular occasions extensive apologetic exegesis, (...) typical of Philoponus' meticulous and somewhat pedantic method. Philoponus explains away the apparent conflict between the 'didactic method' (unavoidable in physics) and the strict demonstrative method described in the "Analytics". After 20 pages on chapter 1, Philoponus devotes the remaining 66 pages to Aristotle's objections to two major Presocratic thinkers, Parmenides and Melissus. Aristotle included these thinkers as an aside, because they were not engaged in physics, but in questioning the very basis of physics. Philoponus investigates Aristotle's claims about the relation between a science and its axioms, explores alternative ways of formalising Aristotle's refutation of Eleatic monism and provides a sustained critique of Aristotle's analysis of the Eleatics' purported mistakes about unity and being. (shrink)

Aristotle's Physics 1.4-9 explores a range of questions about the basic structure of reality, the nature of prime matter, the principles of change, the relation between form and matter, and the issue of whether things can come into being out of nothing, and if so, in what sense that is true. Philoponus' commentaries do not merely report and explain Aristotle and the other thinkers whom Aristotle is discussing. They are also the philosophical work of an independent thinker in the Neoplatonic (...) tradition. Philoponus has his own, occasionally idiosyncratic, views on a number of important issues, and he sometimes disagrees with other teachers whose views he has encountered perhaps in written texts and in oral delivery. A number of distinctive passages of philosophical importance occur in this part of Book 1, in which we see Philoponus at work on issues in physics and cosmology, as well as logic and metaphysics. This volume contains an English translation of Philoponus' commentary, as well as a detailed introduction, commentary notes and a bibliography. (shrink)

Preparers of financial statements are in a position to manipulate the view of economic reality presented in those statements to interested parties. This paper examines two principal categories of manipulative behaviour. The term macro-manipulation is used to describe the lobbying of regulators to persuade them to produce regulation that is more favourable to the interests of preparers. Micro-manipulation describes the management of accounting figures to produce a biased view at the entity level. Both categories of manipulation can be viewed as (...) attempts at creativity by financial statement preparers. The paper analyses two cases of manipulation. First, it describes a recent case of significant and successful lobbying against the accounting regulator in the USA. The second case examines some recent Spanish earnings manipulation to demonstrate the effects of biased reporting at the entity level. Both types of creativity are considered in an ethical context. The paper concludes that the manipulations described in it can be regarded as morally reprehensible. They are not fair to users, they involve an unjust exercise of power, and they tend to weaken the authority of accounting regulators. (shrink)

There are several good reasons for the UK Department of Health to recommend the appraisal of bevacizumab for the treatment of eye conditions by the National Institute for Health and Clinical Excellence. These reasons will extend to other drugs when similar situations arise in the future.

The account of natural kinds as stable property clusters is premised on the possibility of separating the epistemic value of natural kinds from their underlying metaphysics. On that account, the co-instantiation of any sub-cluster of the properties associated with a given natural kind raises the probability of the co-instantiation of the rest, and this clustering of property instantiation is invariant under all relevant counterfactual perturbations. We argue that it is not possible to evaluate the stability of a cluster of properties (...) without taking stock of the metaphysical picture used to account for that stability. Thus, even on the stable property cluster account, the epistemic value of natural kinds remains partly grounded in their metaphysical status. (shrink)

Tetris provides a difficult, dynamic task environment within which some people are novices and others, after years of work and practice, become extreme experts. Here we study two core skills; namely, choosing the goal or objective function that will maximize performance and a feature-based analysis of the current game board to determine where to place the currently falling zoid so as to maximize the goal. In Study 1, we build cross-entropy reinforcement learning models to determine whether different goals result in (...) different feature weights. Two of these optimization strategies quickly rise to performance plateaus, whereas two others continue toward higher but more jagged heights. In Study 2, we compare the zoid placement decisions made by our best CERL models with those made by 67 human players. Across 370,131 human game episodes, two CERL models picked the same zoid placements as our lowest scoring human for 43% of the placements and as our three best scoring experts for 65% of the placements. Our findings suggest that people focus on maximizing points, not number of lines cleared or number of levels reached. They also show that goal choice influences the choice of zoid placements for CERLs and suggest that the same is true of humans. Tetris has a repetitive task structure that makes Tetris more tractable and more like a traditional experimental psychology paradigm than many more complex games or tasks. Hence, although complex, Tetris is not overwhelmingly complex and presents a right-sized challenge to cognitive theories, especially those of integrated cognitive systems. (shrink)

Tetris provides a difficult, dynamic task environment within which some people are novices and others, after years of work and practice, become extreme experts. Here we study two core skills; namely, choosing the goal or objective function that will maximize performance and a feature-based analysis of the current game board to determine where to place the currently falling zoid so as to maximize the goal. In Study 1, we build cross-entropy reinforcement learning models to determine whether different goals result in (...) different feature weights. Two of these optimization strategies quickly rise to performance plateaus, whereas two others continue toward higher but more jagged heights. In Study 2, we compare the zoid placement decisions made by our best CERL models with those made by 67 human players. Across 370,131 human game episodes, two CERL models picked the same zoid placements as our lowest scoring human for 43% of the placements and as our three best scoring experts for 65% of the placements. Our findings suggest that people focus on maximizing points, not number of lines cleared or number of levels reached. They also show that goal choice influences the choice of zoid placements for CERLs and suggest that the same is true of humans. Tetris has a repetitive task structure that makes Tetris more tractable and more like a traditional experimental psychology paradigm than many more complex games or tasks. Hence, although complex, Tetris is not overwhelmingly complex and presents a right-sized challenge to cognitive theories, especially those of integrated cognitive systems. (shrink)

This paper defends “Animal Universalism,” the thesis that all sentient non-human animals will be brought into Heaven and remain there for eternity. It assumes that God exists and is all-powerful, perfectly loving, and perfectly just. From these background theses, the authors argue that Animal Universalism follows. If God is perfectly loving, then God is concerned about the well-being of non-human animals, and God chooses to maximize the well-being of each individual animal when doing so does not harm other individual creatures (...) or violate creaturely freedom. If God is perfectly just, then God does not arbitrarily discriminate against non-human animals by offering humans an opportunity to enter Heaven but not offering the same to each animal. Each of these conclusions implies Animal Universalism. (shrink)

The conduct of research in settings affected by disasters such as hurricanes, floods and earthquakes is challenging, particularly when infrastructures and resources were already limited pre-disaster. However, since post-disaster research is essential to the improvement of the humanitarian response, it is important that adequate research ethics oversight be available. We aim to answer the following questions: 1) what do research ethics committee members who have reviewed research protocols to be conducted following disasters in low- and middle-income countries perceive as the (...) key ethical concerns associated with disaster research?, and 2) in what ways do REC members understand these concerns to be distinct from those arising in research conducted in non-crisis situations? This qualitative study was developed using interpretative description methodology; 15 interviews were conducted with REC members. Four key ethical issues were identified as presenting distinctive considerations for disaster research to be implemented in LMICs, and were described by participants as familiar research ethics issues that were amplified in these contexts. First, REC members viewed disaster research as having strong social value due to its potential for improving disaster response, but also as requiring a higher level of justification compared to other research settings. Second, they identified vulnerability as an overarching concern for disaster research ethics, and a feature that required careful and critical appraisal when assessing protocols. They noted that research participants’ vulnerabilities frequently change in the aftermath of a disaster and often in unpredictable ways. Third, they identified concerns related to promoting and maintaining safety, confidentiality and data security in insecure or austere environments. Lastly, though REC members endorsed the need and usefulness of community engagement, they noted that there are significant challenges in a disaster setting over and above those typically encountered in global health research to achieve meaningful community engagement. Disaster research presents distinctive ethical considerations that require attention to ensure that participants are protected. As RECs review disaster research protocols, they should address these concerns and consider how justification, vulnerability, security and confidentially, and community engagement are shaped by the realities of conducting research in a disaster. (shrink)

Recognizing the importance of health‐promoting relationships in engaging people who are experiencing homelessness in care, most research on health clinics for homeless persons has involved some recognition of client–provider relationships. However, what has been lacking is the inclusion of a critical analysis of the policy context in which relationships are enacted. In this paper, we question how client–provider relationships are enacted within the culture of community care with people who are experiencing homelessness and how clinic‐level and broader social and health (...) policies shape relationships in this context. We explore these questions within a critical theoretical perspective utilizing a critical ethnographic methodology. Data were collected using multiple methods of document review, participant observation, in‐depth interviews and focus groups. The participants include both clients at a community health clinic, and all clinic service providers. We explore how clients and providers characterized each other as ‘good’ or ‘bad’. For providers, this served as a means by which they policed behaviours and enforced social norms. The means by which both providers’ and clients’ negotiated relationships are explored, but this is couched within both local and system‐level policies. This study highlights the importance of healthcare providers and clients being involved in broader policy and systemic change. (shrink)

Most countries appear to believe that their health system is in a state of semi-crisis with expenditures rising rapidly, with the benefits of many services unknown and with pressure from the public to ensure access to a comprehensive range of services. But whose values should inform decision-making in the health area, and should the influence of different groups vary with the level of decision-making? These questions were put to 54 members of the public and health professionals in eight focus groups. (...) Adopting a different perspective from other studies, participants were not asked if particular groups should be involved in decisions but rather through deliberation and discussion nominated their own potential decision makers. This delivered a clear message that participants saw a legitimate role for a broad range of stakeholders in priority-setting decisions so as to incorporate a diversity of expertise and opinion. Companion themes were the acknowledgment that decisions involve ethical judgments and are not purely technical, that the power of special interest groups (such as clinicians) should be kept in check, and that the process by which decisions are reached is important. The results suggest that qualitative methods of investigation have the potential to improve the legitimacy of policy decisions by contributing to a better understanding of the values of the public and health professionals, and by expanding the range of options available for further research. (shrink)

Using a multiple-trial stock market decision paradigm, the possibility that counterfactual thinking can be dysfunctional for learning and performance by distorting the processing of outcome information was examined. Correlational (Study 1) and experimental (Study 2) evidence suggested that counterfactuals are associated with a decrease in experiential learning. When counterfactuals were made salient, participants displayed significantly poorer performance compared to their counterparts for whom counterfactuals were relatively less salient. A counterfactual salience ? need for cognition (NFC) interaction qualified these findings. High (...) NFC participants outperformed their counterparts when counterfactuals were not salient. Evidence for a memory-based mechanism was also supported. (shrink)

Throughout 1994 remarkable progress was made with molecular and genetic studies on signal transduction pathways of photomorphogenesis, the lightdependent development of plants. Analysis of Arabidopsis DET and COP genes suggests that they are involved in suppression of photomorphogenic development in the dark and that this is then reversed by light. Studies with COP1 indicate that this is achieved by redistribution of COP1 from the nucleus, in the dark, to the cytosol in the light(1). Overexpression of COP1 in the light, however, (...) was able to partially suppress photomorphogenic development, confirming its role as a light‐inactivatable repressor(2). Evidence also suggests that some of the COP gene products may interact directly to form a large complex(3). (shrink)

Three experiments demonstrated that decisions resulting in considerable amounts of profit, but missed alternative outcomes of greater profits, were rated lower in quality and produced more regret than did decisions that returned lesser amounts of profit but either did not miss or missed only slightly better alternatives. These effects were mediated by upward counterfactuals and moderated by participants’ orientation to the decision context. That decision evaluations were affected by the availability and magnitude of alternative outcomes rather than the positivity of (...) actual outcomes is counter to the outcome bias effect—a bias in which decisions are rated more positively when they led to more positive outcomes. Experiment 3 demonstrated that these effects represent a bias that occurs even when it is clear that the process by which decisions were made followed rational decision processes. This research suggests that when alter.. (shrink)

This is French version of John Stuart Mill's essay "On Nature" accompanied by a introduction by the translator and a lexicon of English words (used in moral philosophy) often wrongly translated into French and a short reflection on the two senses of the word "law" that often cause confusion.

Evidence that placebo acupuncture is an effective treatment for chronic pain presents a puzzle: how do placebo needles appearing to patients to penetrate the body, but instead sitting on the skin’s surface in the manner of a tactile stimulus, evoke a healing response? Previous accounts of ritual touch healing in which patients often described enhanced touch sensations suggest an embodied healing mechanism. In this qualitative study, we asked a subset of patients in a singleblind randomized trial in irritable bowel syndrome (...) to describe their treatment experiences while undergoing placebo treament. Analysis focused on patients’ unprompted descriptions of any enhanced touch sensations and any significance patients assigned to the sensations. We found in 5/6 cases, patients associated sensations including “warmth” and “tingling” with treatment efficacy. The conclusion offers a “neurophenomenological” account of the placebo effect by considering dynamic effects of attentional filtering on early sensory cortices, possibly underlying the phenomenology of placebo acupuncture. (shrink)

Clinical research is a necessity if effective and safe treatments are to be developed. However, this may well include the need for research that is best described as ‘invasive’ in that it may be associated with some discomfort or inconvenience. Limitations in the undertaking of invasive research involving people with intellectual disabilities (ID) are perhaps related to anxieties within the academic community and among ethics committees; however, the consequence of this neglect is that innovative treatments specific to people with ID (...) may not be developed. Such concerns are likely to continue while there is limited published knowledge regarding the actual experiences of people with ID who have participated in invasive clinical research. As part of a pilot study trialling the novel use of a surgically inserted device to curb overeating in people with Prader–Willi syndrome (PWS) we have investigated the experience of research through semistructured qualitative interviews involving three participants and their carers. Thematic analysis revealed that the adults with PWS and their family carers rated their participation positively, seeing it as a rewarding and enriching experience. This brief report discusses findings from our interview data in order to highlight strategies which may ensure that research is acceptable to participants, meets the necessary ethical standards and is able to achieve the aims set out by the researchers. To our knowledge, this is the first study to record experiences directly from people with PWS and their carers regarding their involvement in invasive clinical research. (shrink)