Some critics of the accounting/auditing profession in the United States claim that independence-related quality control problems are the cause of an increased number of alleged audit failures. Certified public accountants (CPAs) were queried regarding independence impairment in their profession. Questionnaire results indicate a number of CPAs believe independence deficiencies exist, and some CPAs admit to personal independence impairment.

Financial statement users must believe that external auditors are free from management control, or users will doubt the verity of auditors' representations. Although U.S.-based auditing firms claim they are independent of their corporate clients, research has demonstrated that many individuals and groups perceive the situation otherwise. A proposal for enhancing perceptions of auditor independence is offered in this article. The proposal calls for an auditor-administered educational program, complemented by corporate audit committee involvement to lend credibility to auditors' claims.

Suitable for those conducting research or teaching in philosophy, this title provides analyses of the continental tradition of philosophy from Kant. Placing continental philosophy within a historical context, it helps define what the continental tradition has been and where it is moving.

This volume aims to bring the two streams of research together, offering a fresh infusion of Aristotelian insights into moral psychology and philosophy of ...

Recent and rapid technological developments on many fronts have created in our society some extremely difficult moral predicaments. Previous generations have not had to face the dilemmas posed by, for example, the availability of safe abortions, sperm banks and prostoglandins. They have not had to come to terms with an unchecked exploitation of natural resources heralding imminent ecological crisis, or, worst of all, with the recognition that only in this current generation have people the capacity to destroy themselves and their (...) environment. This book seeks to show how, and why, Seventh-day Adventism has addressed these moral issues, and that the ethical questions arising from these issues are especially relevant to the Adventist church and its development. Dr Pearson looks specifically at the moral decisions Adventists have made in the area of human sexuality, on such issues as contraception, abortion, the role and status of women, divorce and homosexuality, from the beginnings of the movement to 1985. He seeks to put such decision-making in perspective by providing the general social context in which it took place, and shows how Ellen White (whose charismatic leadership held the movement together in its first fifty years) has been a major source of moral authority in the Adventist church - her writings continuing to exercise authority in a contemporary society of turmoil and change. This important book, which conveys something of the general ethos of Adventism, is the first to investigate the ethics of the movement, ans so fill a notable gap in the literature. (shrink)

Software piracy, the illegal and unauthorized duplication, sale, or distribution of software, is a widespread and costly phenomenon. According to Business Software Alliance, over 41% of the PC software packages installed worldwide were unauthorized copies. Software piracy behavior has been investigated for more than 30 years. However, after a review of the relevant literature, there appears to be two voids in this literature: a lack of studies in non-Western countries and a scarcity of process studies. This study contributes to literature (...) by developing a software piracy model to better understand the decision-making process that underlies this unethical behavior. The model was tested using data collected from a sample of 323 undergraduate business students. Consistent with the Theory of Reasoned Action, attitudes toward software piracy and subjective norms were significant predictors of intention to pirate software. Also, the results suggested that ethical ideology, public self-consciousness, and low self-control moderated the effect of these variables on intention to pirate software. The results have important practical implications for the software industry and governments hoping to curtail software piracy. Limitations of the study and recommendations for future studies are discussed as well. (shrink)

Karl Pearson is the leading figure of XX century statistics. He and his co-workers crafted the core of the theory, methods and language of frequentist or classical statistics – the prevalent inductive logic of contemporary science. However, before working in statistics, K. Pearson had other interests in life, namely, in this order, philosophy, physics, and biological heredity. Key concepts of his philosophical and epistemological system of anti-Spinozism (a form of transcendental idealism) are carried over to his subsequent works (...) on the logic of scientific discovery. This article’s main goal is to analyze K. Pearson early philosophical and theological ideas and to investigate how the same ideas came to influence contemporary science, either directly or indirectly – by the use of variant theories, methods and dialects of statistics, corresponding to variant statistical inference procedures and their specific belief calculi. (shrink)

Choice Outstanding Academic Title, 1996. In hundreds of articles by experts from around the world, and in overviews and "road maps" prepared by the editor, The Handbook of Brain Theory and Neural Networkscharts the immense progress made in recent years in many specific areas related to two great questions: How does the brain work? and How can we build intelligent machines? While many books have appeared on limited aspects of one subfield or another of brain theory and neural networks, the (...) Handbookcovers the entire sweep of topics—from detailed models of single neurons, analyses of a wide variety of biological neural networks, and connectionist studies of psychology and language, to mathematical analyses of a variety of abstract neural networks, and technological applications of adaptive, artificial neural networks. The excitement, and the frustration, of these topics is that they span such a broad range of disciplines including mathematics, statistical physics and chemistry, neurology and neurobiology, and computer science and electrical engineering as well as cognitive psychology, artificial intelligence, and philosophy. Thus, much effort has gone into making the Handbookaccessible to readers with varied backgrounds while still providing a clear view of much of the recent, specialized research in specific topics. The heart of the book, part III, comprises of 267 original articles by leaders in the various fields, arranged alphabetically by title. Parts I and II, written by the editor, are designed to help readers orient themselves to this vast range of material. Part I, Background, introduces several basic neural models, explains how the present study of brain theory and neural networks integrates brain theory, artificial intelligence, and cognitive psychology, and provides a tutorial on the concepts essential for understanding neural networks as dynamic, adaptive systems. Part II, Road Maps, provides entry into the many articles of part III through an introductory "Meta-Map" and twenty-three road maps, each of which tours all the Part III articles on the chosen theme. (shrink)

This book is for those who, like the astronauts, cannot look at this view of our planet without asking "WHY?" The search conducted within these pages is a logical journey into the fields of biology, psychology, physics, parapsychology, yogic science, and Eastern and Western religious philosophies. Are they merely viewing different aspects of the same Truth?

Human need and related concepts such as basic needs have long been part of the implicit conceptual foundation for social work theory, practice, and research. However, while the published literature in social work has long stressed social justice, and has incorporated discussion of human rights, human need has long been both a neglected and contested concept. In recent years, the explicit use of human needs theory has begun to have a significant influence on the literature in social work.

In this book, Michael Arbib, a researcher in artificial intelligence and brain theory, joins forces with Mary Hesse, a philosopher of science, to present an integrated account of how humans 'construct' reality through interaction with the social and physical world around them. The book is a major expansion of the Gifford Lectures delivered by the authors at the University of Edinburgh in the autumn of 1983. The authors reconcile a theory of the individual's construction of reality as a network (...) of schemas 'in the head' with an account of the social construction of language, science, ideology and religion to provide an integrated schema-theoretic view of human knowledge. The authors still find scope for lively debate, particularly in their discussion of free will and of the reality of God. The book integrates an accessible exposition of background information with a cumulative marshalling of evidence to address fundamental questions concerning human action in the world and the nature of ultimate reality. (shrink)

Here, we argue that any neurobiological theory based on an experience/function division cannot be empirically confirmed or falsified and is thus outside the scope of science. A ‘perfect experiment’ illustrates this point, highlighting the unbreachable boundaries of the scientific study of consciousness. We describe a more nuanced notion of cognitive access that captures personal experience without positing the existence of inaccessible conscious states. Finally, we discuss the criteria necessary for forming and testing a falsifiable theory of consciousness.

Bishop and Trout here present a unique and provocative new approach to epistemology. Their approach aims to liberate epistemology from the scholastic debates of standard analytic epistemology, and treat it as a branch of the philosophy of science. The approach is novel in its use of cost-benefit analysis to guide people facing real reasoning problems and in its framework for resolving normative disputes in psychology. Based on empirical data, Bishop and Trout show how people can improve their reasoning by relying (...) on Statistical Prediction Rules. They then develop and articulate the positive core of the book. Their view, Strategic Reliabilism, claims that epistemic excellence consists in the efficient allocation of cognitive resources to reliable reasoning strategies, applied to significant problems. The last third of the book develops the implications of this view for standard analytic epistemology; for resolving normative disputes in psychology; and for offering practical, concrete advice on how this theory can improve real people's reasoning. This is a truly distinctive and controversial work that spans many disciplines and will speak to an unusually diverse group, including people in epistemology, philosophy of science, decision theory, cognitive and clinical psychology, and ethics and public policy. (shrink)

First-ever comprehensive introduction to the major new subject of quantum computing and quantum information.

Michael A PetersBeijing Normal UniversityChatGPT is an AI chatbot released by OpenAI on November 30, 2022 and a ‘stable release’ on February 13, 2023. It belongs to OpenAI’s GPT-3 family (generativ...

Science and philosophy study well-being with different but complementary methods. Marry these methods and a new picture emerges: To have well-being is to be "stuck" in a positive cycle of emotions, attitudes, traits and success. This book unites the scientific and philosophical worldviews into a powerful new theory of well-being.

Arguing that a psychological basis for ethics can be found in human motivation, Rethinking Goodness proposes a naturalistic ethics that transcends the conflict between liberalism and authoritarianism --the conflict between freedom at the price of narcissism and morality at the price of coercion. A third option is offered, an ethic broader than liberalism's pursuit of the personal, that avoids jeopardizing, as do authoritarian positions, the centrality of individual autonomy.

The rule of rescue describes the moral impulse to save identifiable lives in immediate danger at any expense. Think of the extremes taken to rescue a small child who has fallen down a well, a woman pinned beneath the rubble of an earthquake, or a submarine crew trapped on the ocean floor. No effort is deemed too great. Yet should this same moral instinct to rescue, regardless of cost, be applied in the emergency room, the hospital, or the community clinic? (...) -/- In health care, the desire to save lives at any cost must be reconciled with the reality of resource scarcity. As one example, the estimated cost for prophylactic Factor VIII to treat one patient with hemophilia for one year is $300,000. Costs of this magnitude have been accepted by public and private insurers in the developed world, even though, in principle, these sums could provide greater overall health benefit if allocated to pay for the unmet health care needs of many other patients. Looking forward, however, broad application of the rule of rescue will be increasingly untenable. But the moral instinct will remain: the desire to help those weakest among us, especially when their small numbers allow us to see them as unique individuals. What, then, is the ethical framework that can guide coverage and reimbursement decisions for orphan drugs into the future? (shrink)

Choice Outstanding Academic Title, 1996. In hundreds of articles by experts from around the world, and in overviews and "road maps" prepared by the editor, The Handbook of Brain Theory and Neural Networks charts the immense progress made in recent years in many specific areas related to great questions: How does the brain work? How can we build intelligent machines? While many books discuss limited aspects of one subfield or another of brain theory and neural networks, the Handbook covers the (...) entire sweep of topics—from detailed models of single neurons, analyses of a wide variety of biological neural networks, and connectionist studies of psychology and language, to mathematical analyses of a variety of abstract neural networks, and technological applications of adaptive, artificial neural networks. Expository material makes the book accessible to readers with varied backgrounds while still offering a clear view of the recent, specialized research on specific topics. (shrink)

After a brief introduction and review of recent literature on microaggressions, a theoretical typology of three sources of social injustice (oppression, dehumanization, and exploitation) contributes to the theorization of the sources of microaggressions. A selected compendium of words and affective phrases generated in classroom exercises illustrates the nature of the experience of the moment of microaggression. Future research on microaggressions as well as evaluation of practice should examine the experience of microaggression, including being subjected to microaggression, initiating such acts, and (...) observing such acts. (shrink)

Social work has long been concerned with the respective roles of the social work profession and the social welfare system in addressing human needs. Social workers engage in needs assessment together with client systems. They provide and advocate for the needs of clients, as well enabling and empowering clients and communities to address their needs. They also advocate for social welfare benefits and services and overall social policies that take human needs into account. However, explicit ethical content was not present (...) in earlier Codes of Ethics of the National Association of Social Workers. Furthermore, until very recently, little published literature in peer-reviewed journals has human needs theories to guide models of social work practice or inform social work research. Universalistic assumptions about human needs have long been found within social work’s literature on human development (see Jani and Reisch 2011, under General Overviews). However, these assumptions were often inexplicit. They did not fully utilize theories of human need, which have long recognized that although human needs may be universal, they are addressed in culturally and environmentally specific manners. Also, in practice, social workers have often conflated human needs with the need for the services or benefits available at any one time. This bibliography will explore the history and evolution of the interdisciplinary body of human needs theory and research on which social work has drawn historically, with special attention to the recent surge in interest in human needs theories. In doing so, the entry will discuss a number of key debates that have arisen regarding needs, including whether they are universal or specific to particular cultures; what the relationship is between human needs, human rights, and social justice; and how to reconcile theories of human needs and of human capabilities. (shrink)

Viral modernity is a concept based upon the nature of viruses, the ancient and critical role they play in evolution and culture, and the basic application to understanding the role of information and forms of bioinformation in the social world. The concept draws a close association between viral biology on the one hand, and information science on the other – it is an illustration and prime example of bioinformationalism that brings together two of the most powerful forces that now drive (...) cultural evolution. The concept of viral modernity applies to viral technologies, codes and ecosystems in information, publishing, education and emerging knowledge systems. This paper traces the relationship between epidemics, quarantine, and public health management and outlines elements of viral-digital philosophy based on the fusion of living and technological systems. We discuss Covid-19 as a ‘bioinformationalist’ response that represents historically unprecedented level of sharing information from the sequencing of the genome to testing for a vaccination. Finally, we look at the US response to Covid-19 through the lens of infodemics and post-truth. The paper is followed by three open reviews, which further refine its conclusions as they relate to philosophy and the notion of the virus as Pharmakon. (shrink)

Michael Peters, Sonja Arndt & Marek TesarThis is a collective writing experiment of PESA members, including its Executive Committee, asking questions of the Philosophy of Education in a New Key. Co...

It's not always the person who is right who wins the arguments, more often it's the person who argues best. Gilbert's practical, clever guide--which also serves as a text for his popular seminars on the art of arguing--shows readers how to hone their polemical skills, and how to counter the verbal weapons that may be in an opponent's arsenal.

Martin Heidegger is, perhaps, the most controversial philosopher of the twentieth-century. Little has been written on him or about his work and its significance for educational thought. This unique collection by a group of international scholars reexamines Heidegger's work and its legacy for educational thought.

If a brain is uploaded into a computer, will consciousness continue in digital form or will it end forever when the brain is destroyed? Philosophers have long debated such dilemmas and classify them as questions about personal identity. There are currently three main theories of personal identity: biological, psychological, and closest continuer theories. None of these theories can successfully address the questions posed by the possibility of uploading. I will argue that uploading requires us to adopt a new theory of (...) identity, psychological branching identity. Psychological branching identity states that consciousness will continue as long as there is continuity in psychological structure. What differentiates this from psychological identity is that it allows identity to continue in multiple selves. According to branching identity, continuity of consciousness will continue in both the original brain and the upload after nondestructive uploading. Branching identity can also resolve long standing questions about split-brain syndrome and can provide clear predictions about identity in even the most difficult cases imagined by philosophers. (shrink)

Open Peer Review: Educational Philosophy and Theory (EPAT)Michael A. Peters, Beijing Normal University, PR ChinaIn 2016 EPAT started experimenting with open peer review for articles that were part...

This article is concerned with developing a philosophical approach to a number of significant changes to academic publishing, and specifically the global journal knowledge system wrought by a range of new digital technologies that herald the third age of the journal as an electronic, interactive and mixed-media form of scientific communication. The paper emerges from an Editors' Collective, a small New Zealand-based organisation comprised of editors and reviewers of academic journals mostly in the fields of education and philosophy. The paper (...) is the result of a collective writing process. (shrink)

A new, dramatically updated edition of the classic resource on the constantly evolving fields of brain theory and neural networks.

With an up-to-date synopsis, review, and critique of his writings, this book demonstrates Derrida's almost singular power to reconceptualize and reimagine the ...

This paper, based on an invited Thesis Eleven presentation, provides a ‘map of technopolitics’ that springs from an investigation of the theoretical notion of technological convergence adopted by the US National Science Foundation, signaling a new paradigm of ‘nano-bio-info-cogno’ technologies. This integration at the nano-level is expected to drive the next wave of scientific research, technology and knowledge economy. The paper explores the concept of ‘technopolitics’ by investigating the links between Wittgenstein’s anti-scientism and Lyotard’s ‘technoscience’, reviewing the history of the (...) notion in the work of the Belgium philosopher Gilbert Hottois. The ‘deep convergence’ representing a new technoscientific synergy is the product of long-term trends of ‘bioinformational capitalism’ that harnesses the twin forces of information and genetic sciences that coalesce in the least mature ‘cognosciences’ in their application to education and research. The map of technopolitics systematically identifies the political relations between Big Tech and ‘new digital publics’ to reveal that the new paradigm is based on the supreme value of cognitive efficiency. There are a closely-knit cluster of concerns that frame a map of political issues about the fifth-generation technological impacts on human beings, their bodies and minds, and public institutions, not least the logic of the distribution and ownership of data, information and knowledge, and its effects on democracy. (shrink)