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.

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.

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.

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

In this paper the familiar construction of the category of coalgebras for a cartesian comonad is extended to the setting of “algebraic set theory”. In particular, it is shown that, under suitable assumptions, several kinds of categories of classes are stable under the formation of coalgebras for a cartesian comonad, internal presheaves and comma categories.

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...

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)

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)

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)

Coalescent argumentation is a normative ideal that involves the joining together of two disparate claims through recognition and exploration of opposing positions. By uncovering the crucial connection between a claim and the attitudes, beliefs, feelings, values and needs to which it is connected dispute partners are able to identify points of agreement and disagreement. These points can then be utilized to effect coalescence, a joining or merging of divergent positions, by forming the basis for a mutual investigation of non-conflictual options (...) that might otherwise have remained unconsidered. The essay proceeds by defining and discussing ‘argument’, ‘position’ and ‘understanding’. These notions are then brought together to outline the concept of coalescent reasoning. (shrink)

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)

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.

Michael A. Petersa and Fazal Rizvib aBeijing Normal University, Beijing, PR China; bMelbourne University, Melbourne, Australia Our minds are still racing back and forth, longing for a return to ‘no...

The article analyzes the neural and functional grounding of language skills as well as their emergence in hominid evolution, hypothesizing stages leading from abilities known to exist in monkeys and apes and presumed to exist in our hominid ancestors right through to modern spoken and signed languages. The starting point is the observation that both premotor area F5 in monkeys and Broca's area in humans contain a “mirror system” active for both execution and observation of manual actions, and that F5 (...) and Broca's area are homologous brain regions. This grounded the mirror system hypothesis of Rizzolatti and Arbib (1998) which offers the mirror system for grasping as a key neural “missing link” between the abilities of our nonhuman ancestors of 20 million years ago and modern human language, with manual gestures rather than a system for vocal communication providing the initial seed for this evolutionary process. The present article, however, goes “beyond the mirror” to offer hypotheses on evolutionary changes within and outside the mirror systems which may have occurred to equip Homo sapiens with a language-ready brain. Crucial to the early stages of this progression is the mirror system for grasping and its extension to permit imitation. Imitation is seen as evolving via a so-called simple system such as that found in chimpanzees (which allows imitation of complex “object-oriented” sequences but only as the result of extensive practice) to a so-called complex system found in humans (which allows rapid imitation even of complex sequences, under appropriate conditions) which supports pantomime. This is hypothesized to have provided the substrate for the development of protosign, a combinatorially open repertoire of manual gestures, which then provides the scaffolding for the emergence of protospeech (which thus owes little to nonhuman vocalizations), with protosign and protospeech then developing in an expanding spiral. It is argued that these stages involve biological evolution of both brain and body. By contrast, it is argued that the progression from protosign and protospeech to languages with full-blown syntax and compositional semantics was a historical phenomenon in the development of Homo sapiens, involving few if any further biological changes. Key Words: gestures; hominids; language evolution; mirror system; neurolinguistics; primates; protolanguage; sign language; speech; vocalization. (shrink)

Although our subjective impression is of a richly detailed visual world, numerous empirical results suggest that the amount of visual information observers can perceive and remember at any given moment is limited. How can our subjective impressions be reconciled with these objective observations? Here, we answer this question by arguing that, although we see more than the handful of objects, claimed by prominent models of visual attention and working memory, we still see far less than we think we do. Taken (...) together, we argue that these considerations resolve the apparent conflict between our subjective impressions and empirical data on visual capacity, while also illuminating the nature of the representations underlying perceptual experience. (shrink)

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...

This paper focusses on our concerns about revelations about sexual harassment in universities and the inadequate responses whereby some universities seem more concerned about their own reputations than the care and protection of their students. Seldom do cases go to criminal court, instead they mostly fall within employment relations policies where the use of non-disclosure agreements are double edged, such that some perpetrators remain nameless even if the person offended against wants details made public. Of course if the staff member (...) does not resign or take retirement prior to potential dismissal, but remains in the institution, the grapevine still works. Universities too often become complicit in cover-ups at the expense of further potential victims of sexual misconduct. It has been with much dismay that we found that despite extensive training and writing about ethics some senior professors in philosophy fields have been accused and found wanting, disabusing us of the virtue assumption. Despite these recent instances where perpetrators have been named and been publicised in the media, we found that this is not in fact new, so not only does the paper look to the past, but also extensively it uses contemporary accounts, reports and documents from USA, UK, South America, Australia, and New Zealand. These seem to be the tip of the iceberg, so our hope is that all students and staff in universities (and in fact all institutions where there are inherent power imbalances) will not only feel safe, but that they will be safe as universities become genuinely ethical institutions. (shrink)

ABSTRACT:This article examines the presuppositions and theoretical frameworks of the “new-wave” “Post-Westphalian” approach to international business ethics and compares it to the more philosophically oriented moral theory approach that has predominated in the field. I contrast one author’s Post-Westphalian political approach to the human rights responsibilities of transnational corporations (TNCs) with my own “Fair Share” theory of moral responsibility for human rights. I suggest how the debate about the meaning of corporate human rights “complicity” might be informed by the fair (...) share theory. While I point out that Post-Westphalians and moral philosophers may have fundamental disagreements about basic concepts such as legitimacy, justice, and democratic deliberation, I conclude that the Post-Westphalians have made a major contribution to the expansion of the field by presenting business ethicists with an opportunity to inform and guide debates about the potential future course of transnational governance. (shrink)

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.

The generality problem is widely considered to be a devastating objection to reliabilist theories of justification. My goal in this paper is to argue that a version of the generality problem applies to all plausible theories of justification. Assume that any plausible theory must allow for the possibility of reflective justification—S's belief, B, is justified on the basis of S's knowledge that she arrived at B as a result of a highly (but not perfectly) reliable way of reasoning, R. The (...) generality problem applies to all cases of reflective justification: Given that is the product of a process-token that is an instance of indefinitely many belief-forming process-types (or BFPTs), why is the reliability of R, rather than the reliability of one of the indefinitely many other BFPTs, relevant to B's justificatory status? This form of the generality problem is restricted because it applies only to cases of reflective justification. But unless it is solved, the generality problem haunts all plausible theories of justification, not just reliabilist ones. (shrink)

Using relevant encyclicals issued over the last 100 years, the author extracts those principles that constitute the underpinnings of Catholic Social Teaching about the employment relationship and contemplates implications of their incorporation into human resource policy. Respect for worker dignity, for his or her family's economic security, and for the common good of society clearly emerge as the primary guidelines for responsible human resource management. Dovetailing these three Church mandates with the economic objectives of the firm could, in essence, alter (...) the firm's nature because profit motivations would be constrained by consideration for worker and societal welfare. Integration of Church teaching with current corporate goals should therefore impact greatly on a variety of human resource policies. (shrink)

There is an ecology of bad ideas, just as there is an ecology of weeds, and it is characteristic of the system that basic error propagates itself.–Gregory Bateson, Steps Towards an Ecology of Mind...

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.