We assert that audit quality can be improved to the extent that social norms for honesty and responsibility are activated in the auditor. To test this assertion, we use an experimental audit market setting found in the literature and manipulate factors expected to activate honesty and responsibility norms in the auditor. We find that auditor misreporting is reduced when the investor is another participant in the experiment rather than computer simulated, and thus, the interests of third-party investors are salient to (...) the auditor. We also find that auditor misreporting is reduced when the auditor is required to sign-off on the audit report, but only when the investor is another participant in the experiment. Consistent with our underlying theory, we find that pre-experimental measures of sensitivity to honesty and responsibility norms help explain the effects of our manipulated variables. Finally, we find that these measures of social norm sensitivity are associated with the moral judgment that auditor misreporting is unethical. Our study helps explain previous anomalous findings in the literature and answers the call in Blay et al. for empirical researchers to use social norm theory to develop stronger tests of moral reasoning in the market for auditing services. (shrink)

Frédéric Le Blay René Théophile Hyacinthe Laennec entreprit la traduction des Traités des maladies aiguës et des maladies chroniques du médecin romain Caelius Aurelianus. À partir de l’édition des manuscrits établie en 2009, je propose une analyse interprétative de la démarche du clinicien. Au-delà de la curiosité érudite d’un amoureux des classiques, je cherche à montrer que l’exercice de lecture et de traduction des textes constitutifs d’une histoire de la clinique s’intègre dans la méthode de Laennec et contribue à (...) fonder son épistémologie médicale, à une époque où les pratiques sont soumises à des redéfinitions majeures. Une telle entreprise, qui fait du texte, constituant d’une littérature, une donnée d’expérience en vue du diagnostic, n’est pas sans présenter quelque analogie avec certaines orientations contemporaines. (shrink)

Co‐expression of two or more genes at the single‐cell level is usually associated with functional co‐regulation. While mRNA co‐expression—measured as the correlation in mRNA levels—can be influenced by both transcriptional and post‐transcriptional events, transcriptional regulation is typically considered dominant. We review and connect the literature describing transcriptional and post‐transcriptional regulation of co‐expression. To enhance our understanding, we integrate four datasets spanning single‐cell gene expression data, single‐cell promoter activity data and individual transcript half‐lives. Confirming expectations, we find that positive co‐expression necessitates (...) promoter coordination and similar mRNA half‐lives. Surprisingly, negative co‐expression is favored by differences in mRNA half‐lives, contrary to initial predictions from stochastic simulations. Notably, this association manifests specifically within clusters of genes. We further observe a striking compensation between promoter coordination and mRNA half‐lives, which additional stochastic simulations suggest might give rise to the observed co‐expression patterns. These findings raise intriguing questions about the functional advantages conferred by this compensation between distal kinetic steps. (shrink)

"One of Michael Blay's many fine achievements in Reasoning with the Infinite is to make us realize how velocity, and later instantaneous velocity, came to play a vital part in the development of a rigorous mathematical science of motion. ...

There is increased recognition of a common suite of global challenges that hamper food system sustainability at the community scale. Food price volatility, shortages of basic commodities, increased global rates of obesity and non-communicable food-related diseases, and land grabbing are among the impediments to socially just, economically robust, ecologically regenerative and politically inclusive food systems. While international political initiatives taken in response to these challenges and the groundswell of local alternatives emerging in response to challenges are well documented, more attention (...) is needed to the analysis of similarities between community approaches to global pressures. While we are not suggesting the application of a template set of good practices, the research reported in this paper point to the benefits of both sharing good practices and enabling communities to adopt good practices that are suited to their place-based capacities. The work also suggests that sharing community-derived good practices can support and reinforce global networks of sustainable community food systems, foster knowledge co-creation and ultimately cement collective action to global pressures. In turn these networks could enhance the sustainability and resilience of community food systems and facilitate wide scale food system transformation. (shrink)

Etrange parcours que celui du Logos qui, de Heraclite a nos jours, tend a s'effacer, dans ce monde actuel, tout entier voue a la science, au tout numerique. Cette vision heracliteenne de la totalite s'est estompee, transformee qu'elle fut deja des les premiers siecles de notre ere dans sa postulation religieuse, puis dans la modernite, et s'est perdue dans un monde ou, science et technique prenant leur envol, l'homme avait comme horizon de " devenir comme maitre et possesseur de la (...) Nature ". Michel Blay analyse cet etat qui nous laisse de plus en plus en desherence ; et dans un monde ou " Dieu est mort, et c'est nous qui l'avons tue ", comment ne pas sombrer dans cette illusion d'un homme tout-puissant, dans lequel meme le psychique est traite a l'aune des neuro-sciences ou l'homme a perdu sa completude et ne pense meme plus a la chercher? Ne serait-ce pas la poesie, elle seule, " dans ces temps de detresse " qui offrirait une voie pour retrouver sa voix? Certes " Il n'y a pas de paradis " nous dit Andre Frenaud. " Etait-ce l'aube, ou le soir deja perce? Qu'avions-nous espere que nous allons cherchant? ". (shrink)

In response to recent calls to extend the underlying theories used in the literature :375–413, 2005; Craft in J Bus Ethics 117:221–259, 2013), we review the usefulness of social norm theory in empirical business ethics research. We begin by identifying the seeds of social norm theory in Adam Smith’s The Theory of Moral Sentiments, the Glasgow Edition, Oxford University Press, Oxford, 1759/1790) seminal work, The Theory of Moral Sentiments. Next, we introduce recent theory in social norm activation by Bicchieri and (...) compare the new theory to two theoretical frameworks found in the literature: Kohlberg’s Handbook of socialization theory and research, Rand McNally, Chicago, IL, 1969; in: Lickona Moral development and behavior, Holt, Rinehart & Winston, New York, 1976) theory of moral development and Cialdini and Trost’s The handbook of social psychology, Oxford University Press, Boston, 1998) taxonomy of social norms. We argue that the new theory provides useful insights by emphasizing the ability of situational cues and information to generate common expectations for social/moral norms. The theory is particularly useful for empirical research in business ethics because it gives both organizational and individual factors a role in motivating norm-based behavior. To demonstrate this usefulness, we present examples where the theory has been effectively applied in experimental accounting research to generate new insights. We conclude by citing specific examples where the theory may prove useful in empirical business ethics research. (shrink)

Artificial Intelligence (AI) is a technology widely used to support human decision-making. Current areas of application include financial services, engineering, and management. A number of attempts to introduce AI decision support systems into areas which more obviously include moral judgement have been made. These include systems that give advice on patient care, on social benefit entitlement, and even ethical advice for medical professionals. Responding to these developments raises a complex set of moral questions. This paper proposes a clearer replacement question (...) to them. The replacement question asks under what circumstances, if any, people would accept a moral judgement made by some sort of machine. Since, it is argued, the answer to this replacement question is positive, urgent practical moral problems are raised. (shrink)

This paper follows directly from an earlier paper where we discussed the requirements for an artifact to be a moral agent and concluded that the artifactual question is ultimately a red herring. As...

Dans une démarche pédagogique orientée vers les grands problèmes contemporains, ce dictionnaire propose 1.500 entrées définissant les concepts et les notions de la philosophie ainsi que 70 dossiers consacrés aux grandes questions philosophiques.

Biologie de synthèse, nanotechnologies, liste sans fin de nouveaux gadgets électroniques, de nouveaux artefacts robotiques... La course permanente à l'innovation irresponsable impose au corps social de se soumettre aux développements de multiples nouveautés technologiques. Appauvrissement des ressources, accroissement de la pollution, surveillance toujours plus méticuleuse des Etats et des individus, solitude au travail, en sont le résultat. Surmonter ces problèmes exige de revenir sur l'idée de nature, en prenant conscience qu'il n'y a pas une nature en soi, à notre service, (...) dans laquelle nous pourrions puiser sans fin, mais que l'idée que nous nous faisons d'elle s'est constituée progressivement depuis la fin du XVIe siècle. C'est cette fabrique de l'idée de nature à l'époque moderne et de ses conséquences qui fait l'objet de ce livre. Pourquoi avons-nous abandonné notre existence et notre responsabilité pour la fascination du détour technologique? Résolument à contre-courant, l'auteur rend possible une critique et un dépassement de l'emprise " inéluctable " de l'innovation, de l'économie libérale utilitariste et de la technique sur notre avenir. (shrink)

The nineteenth century was a time of great economic, social, and political change. The population of a modernizing Europe began demanding more freedom, which in turn propelled the ongoing discussion on the philosophy of nature. This spurred on Central European sheep breeders to debate the deepest secrets of nature: the transmission of traits from one generation to another. Scholarly questions of heredity were profoundly entwined with philosophy and politics when particular awareness of “the genetic laws of nature” claimed natural equality. (...) The realization that the same rules of inheritance may apply to all living beings frightened both the absolutist political power and the divided society of the day. Many were not prepared to separate religious questions from novel natural phenomena. Open-minded breeders put their knowledge into practice right away to create sheep with better wool traits through inbreeding and artificial selection. This was viewed, however, as the artificial modification of nature operating against the cultural and religious norms of the day. Liberal attempts caught the attention of the secret police and, consequently, the aspirations of scholars were suppressed by political will during approximately 1820–1850. (shrink)

Cet article a pour objet de montrer la nouveauté du traitement varignonien du mouvement des projectiles dans les milieux résistants par rapport au traitement de ce problème présenté entre autres par Newton dans les Principia. Aussi, après avoir analysé cursivement différentes Propositions du Livre II des Principia, nous étudierons plus spécialement, dans les Mémoires présentés par Varignon à l'Académie Royale des Sciences entre 1707 et 1711, la mise en place de l'expression d'une ‘Proposition générale’. Nous montrerons ensuite sur quelques cas (...) particuliers en quel sens on peut dire que l'étude du mouvement des projectiles dans les milieux résistants se réduit alors, pour l'essentiel, à de simples questions d'intégration et de différentiation.SummaryThe aim of this article is to show the novelty of Varignon's treatment of the motion of projectiles in resisting media in comparison with the treatment of this problem presented, among others, by Newton in the Principia. Also, having briefly analysed the various propositions of Book II of the Principia, we shall study more particularly, in the memoirs presented to the Académie Royale des Sciences by Varignon between 1707 and 1711, the setting up of the expression of a ‘general proposition’. Next, on the basis of some particular cases, we show the sense in which we can say that the study of the motion of projectiles in resisting media is thereby reduced essentially to simple questions of integration and differentiation. (shrink)

« Pour la bonne administration d’un pays, il serait évidemment désirable d’avoir, sur l’état de la population, des renseignements mis à jour d’une manière continue. Cela reviendrait à disposer, pour l’ensemble des habitants, d’une “situation journalière” tenant compte automatiquement de tous les mouvements, et analogue à celle qui est dressée dans les corps de troupe. »Les..

On a toujours tendance à faire remonter les commencements de la science aux Grecs anciens. On tient pour acquis qu'elle relate un progrès en marche et se construit linéairement, de manière cumulative, chacun ajoutant une brique à l'édifice commun. La science serait universelle, surplombante, détachée de tout substrat idéologique et culturel, et les écrits de nos prédécesseurs ne seraient que des essais, souvent naïfs, pour nous permettre de devenir ce que nous sommes. Il n'en est rien. La science est une (...) construction culturelle à une époque donnée. Et la question du "progrès", dans ce cadre, n'a pas grande signification. En revanche, un chemin traverse la pensée occidentale depuis les Grecs : celui de l'ordre démonstratif, lancé par les Eléments d'Euclide, poursuivi en terre d'Islam, renforcé au XVIe siècle en Occident, où naissent les mathématiques comme nous les connaissons. Mais cet ordre démonstratif vaut pour sa forme, pas pour son contenu. En prenant une position résolument critique, en revisitant les approches historicisantes de l'histoire des sciences tout autant que celle portant sur l'homogénéisation idéologique des pensées de l'histoire globale, Michel Blay expose une nouvelle sensibilité aux constructions du passé comme à celles du présent, et ouvre une nouvelle voie pour l'avenir. (shrink)

In this paper, we take moral agency to be that context in which a particular agent can, appropriately, be held responsible for her actions and their consequences. In order to understand moral agency, we will discuss what it would take for an artifact to be a moral agent. For reasons that will become clear over the course of the paper, we take the artifactual question to be a useful way into discussion but ultimately misleading. We set out a number of (...) conceptual pre-conditions for being a moral agent and then outline how one should — and should not — go about attributing moral agency. In place of a litmus test for such an agency — such as Allen et al.'s Moral Turing Test — we suggest some tools from the conceptual spaces theory and the unified conceptual space theory for mapping out the nature and extent of that agency. (shrink)

International Journal of Machine Consciousness, Volume 06, Issue 02, Page 141-161, December 2014. This paper follows directly from an earlier paper where we discussed the requirements for an artifact to be a moral agent and concluded that the artifactual question is ultimately a red herring. As before, we take moral agency to be that condition in which an agent can appropriately be held responsible for her actions and their consequences. We set a number of stringent conditions on moral agency. A (...) moral agent must be embedded in a cultural and specifically moral context and embodied in a suitable physical form. It must be, in some substantive sense, alive. It must exhibit self-conscious awareness. It must exhibit sophisticated conceptual abilities, going well beyond what the likely majority of conceptual agents possess: not least that it must possess a well-developed moral space of reasons. Finally, it must be able to communicate its moral agency through some system of signs: A "private" moral world is not enough. After reviewing these conditions and pouring cold water on recent claims for having achieved "minimal" machine consciousness, we turn our attention to a number of existing and, in some cases, commonplace artifacts that lack moral agency yet nevertheless require one to take a moral stance toward them, as if they were moral agents. Finally, we address another class of agents raising a related set of issues: autonomous military robots. (shrink)

Peut-on cerner la vie que nous vivons, l'ici et le maintenant d'une vie, a vif sans qu'elle soit obscurcie par le concept comme l'a fait la science de Galilee a nos jours? Peut-on penser la vie sans risquer de la perdre? Michel Blay tente ici de montrer, faisant reference a la parole evangelique de Jean - en deca de la tradition theologique dogmatique qui la devoie -, a la mystique (Nicolas de Cues), a l'architecture de Suger qui tente de (...) magnifier la lumiere dans la construction des cathedrales, comment la vie peut s'exprimer sans la mediation du concept qui la prive de sa vitalite. Ne nous desolons pas, n'esperons pas une autre vie, la vie est la, dans toute sa pregnance, et il suffit de se laisser envahir pour battre avec elle a l'unisson. C'est sans doute en se mettant a l'ecoute des poetes que nous pouvons entendre cette vie que nous vivons, toute puissante, jaillissante, charnelle, et ainsi sentir a nouveau en soi son epiphanie: Prendre chair de l'oiseau, pour savoir le bonheur [...] Trouver toujours le monde entre son cri de peur et son ravissement. (shrink)

The upheavals of late eighteenth century Europe encouraged people to demand greater liberties, including the freedom to explore the natural world, individually or as part of investigative associations. The Moravian Agricultural and Natural Science Society, organized by Christian Carl André, was one such group of keen practitioners of theoretical and applied scientific disciplines. Headquartered in the “Moravian Manchester” Brünn, the centre of the textile industry, society members debated the improvement of sheep wool to fulfil the needs of the Habsburg armies (...) fighting in the Napoleonic Wars. Wool, as the raw material of soldiers' clothing, could influence the war’s outcome. During the early nineteenth century, wool united politics, economics, and science in Brno, where breeders and natural scientists investigated the possibilities of increasing wool production. They regularly discussed how “climate” or “seed” characteristics influenced wool quality and quantity. Breeders and academics put their knowledge into immediate practice to create sheep with better wool traits through consanguineous matching of animals and artificial selection. This apparent disregard for the incest taboo, however, was viewed as violating natural laws and cultural norms. The debate intensified between 1817 and 1820, when a Hungarian veteran soldier, sheep breeder, and self-taught natural scientist, Imre Festetics, displayed his inbred Mimush sheep, which yielded wool extremely well suited for the fabrication of light but strong garments. Members of the Society questioned whether such “bastard sheep” would be prone to climatic degeneration, should be regarded as freaks of nature, or could be explained by natural laws. The exploration of inbreeding in sheep began to be distilled into hereditary principles that culminated in 1819 with Festetics’s “laws of organic functions” and “genetic laws of nature,” four decades before Gregor Johann Mendel’s seminal work on heredity in peas. (shrink)