Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g., Duska, R.: 2005, Journal of Business Ethics 57, 17–29; Staubus, G.: 2005, Journal of Business Ethics 57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis is grounded in Akerlof’s (1970, Quarterly Journal of (...) Economics August, 488–500) Theory of the Market for Lemons and we characterize the market for audit reports as a market for lemons. Consistent with Akerlof’s model, we consider the appropriateness of the countervailing mechanisms that existed at the time of Andersen’s demise that appeared to have effectively failed in counteracting Andersen’s ethical shortcomings. Finally, we assess the appropriateness of the remedies proposed by the Sarbanes–Oxley Act of 2002 (SOA) to ensure that similar ethical lapses will not occur in the future. Our analysis indicates that the SOA regulatory reforms should counteract some of the necessary conditions of the Lemons Model, and thereby mitigate the likelihood of audit failures. However, we contend that the effectiveness of the SOA critically depends upon the focus and attention of the␣Public Companies Accounting Oversight Board (PCAOB) towards assessing the ethical climates of public accounting firms. Assessments by the PCAOB of public accounting firm’s ethical climate are needed to sufficiently ensure that public accounting firms effectively promote and maintain audit quality in situations where unconscious bias or economic incentives may erode the public accounting firm’s independence. (shrink)

Early versions of satellite and radiosonde datasets suggested that the tropical surface had warmed more than the troposphere, while climate models consistently showed tropospheric amplification of surface warming in response to human-caused increases in greenhouse gases. We revisit such comparisons here using new observational estimates of surface and tropospheric temperature changes. We find that there is no longer a serious discrepancy between modeled and observed trends in the tropics. Our results contradict a recent claim that all simulated temperature trends in (...) the tropical troposphere are inconsistent with observations. This claim was based on the use of older radiosonde and satellite datasets and on two methodological errors: the neglect of observational trend uncertainties introduced by interannual climate variability and application of an inappropriate statistical “consistency test”.This emerging reconciliation of models and observations has two primary explanations. First, because of changes in the treatment of buoy and satellite information, new surface temperature datasets yield slightly reduced tropical warming relative to earlier versions. Second, recently developed satellite and radiosonde datasets now show larger warming of the tropical lower troposphere. In the case of a new satellite dataset from remote sensing systems, enhancedRSS warming is due to an improved procedure of adjusting for inter-satellite biases. When the RSS-derived tropospheric temperature trend is compared with four different observed estimates of surface temperature change, the surface warming is invariably amplified in the tropical troposphere, consistent with model results. Even if we use data from a second satellite dataset with smaller tropospheric warming than in remote sensing systems RSS, observed tropical lapse rates are not significantly different from those in all model simulations.Our results contradict a recent claim that all simulated temperature trends in the tropical troposphere and in tropical lapse rates are inconsistent with observations. This claim was based on the use of older radiosonde and satellite datasets and on two methodological errors: the neglect of observational trend uncertainties introduced by interannual climate variability and application of an inappropriate statistical “consistency test”. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Like an Elephant Pricked by a Thorn:Buddhist Meditation Instructions as a Door to Deep ListeningWilla B. MillerThe phrase “deep listening” has been circulating in recent years in the contexts of contemplative education, psychotherapy, pastoral care, and the arts. This article is a reflection on deep listening from a Buddhist perspective, as it might support the ongoing development of career educators, although this reflection might apply equally well to ministers (...) and (in the Buddhist world) dharma teachers. My motivation to contribute to this discourse of listening is spurred by the belief that the effectiveness of educators, ministers, and dharma teachers might be enhanced by training in the art of listening. These career professionals share a key aspect of their role in common: They get up in front of groups of people to teach or preach. In this performative role, it is possible for teachers (or preachers) to become so accustomed to being the source of information that a dynamic is created, inside and outside the classroom or pulpit, in which discourse is weighted primarily in one direction. This dynamic, I would argue, prevents optimal learning and stunts the feedback loop necessary for pedagogical health, both for students and for their educators.Listening, as a valued pedagogical discipline on the part of the teacher, has the potential to rebalance this dynamic. To educate effectively, we need to come to know the hearts and minds of those we educating, not as a theoretical group but as individuals. It takes time, effort, patience, and a dose of curiosity to listen attentively to students, to get to know them. But this effort is worth it. Only once we begin to listen to the voice of their interests, passions, and history can we begin to understand or assess their needs. Every human being is in formation. Every human being is completely unique. Listening, with curiosity and attention, is a window into the formation of the human being in his or her uniqueness. To the degree that we become familiar with the unique in our students is the degree to which we can effectively meet them where they are.There are as many definitions of deep listening as there are theorists. On a panel on the topic of deep listening at the 2013 American Academy of Religions meeting, Duane Bidwell of the Claremont School of Theology aptly noted that deep listening is [End Page 15] “an undertheorized category.” It is not a term that has been claimed by only one field or person, but it has become popular in some religious circles and psychotherapeutic circles as a term that implies that listening can dive below the surface contents of a narrative. Two years ago, in a chapter of an anthology titled The Arts of Contemplative Care, I proposed that Buddhist practices of self-cultivation may provide models that can be adapted for applications of deep listening in a context of spiritual care.1 In that chapter, I noted that Patrul Rinpoche’s three points of “how not to listen” found in The Words of My Perfect Teacher (Kun bzang bla med zhal lung)2 can help us reflect on the difference between poor and effective listening techniques in the context of spiritual care. In this article, taking a similar approach but with different material, I will explore how instructions on meditation culled from the Tibetan Buddhist tradition can be adapted to develop a discipline of deep listening for educators. In exploring this topic, I will also propose a definition of deep listening to act as support for the discipline itself. Specifically, I draw on religious instructions found in a Tibetan genre called “māhamudrā meditation instructions” (phyag chen sgom khrid), from within the Kagyu (‘brug pa bka’ brgyud) school of Tibetan Buddhism, to construct a definition of deep listening for use in educational contexts.The term “deep” (zab mo) often appears in Tibetan religious exegesis as an adjective modifying the word “dharma” (teaching). There, we find the term “deep teaching” (chos zab mo) juxtaposed with the term “vast teaching” (chos rgya che ba) in Tibetan commentaries. To say that a teaching is deep (zab mo) in the Buddhist context is to indicate that it... (shrink)

Bayesians take “definite” or “single-case” probabilities to be basic. Definite probabilities attach to closed formulas or propositions. We write them here using small caps: PROB(P) and PROB(P/Q). Most objective probability theories begin instead with “indefinite” or “general” probabilities (sometimes called “statistical probabilities”). Indefinite probabilities attach to open formulas or propositions. We write indefinite probabilities using lower case “prob” and free variables: prob(Bx/Ax). The indefinite probability of an A being a B is not about any particular A, but rather about the (...) property of being an A. In this respect, its logical form is the same as that of relative frequencies. For instance, we might talk about the probability of a human baby being female. That probability is about human babies in general — not about individuals. If we examine a baby and determine conclusively that she is female, then the definite probability of her being female is 1, but that does not alter the indefinite probability of human babies in general being female. Most objective approaches to probability tie probabilities to relative frequencies in some way, and the resulting probabilities have the same logical form as the relative frequencies. That is, they are indefinite probabilities. The simplest theories identify indefinite probabilities with relative frequencies.3 It is often objected that such “finite frequency theories” are inadequate because our probability judgments often diverge from relative frequencies. For example, we can talk about a coin being fair (and so the indefinite probability of a flip landing heads is 0.5) even when it is flipped only once and then destroyed (in which case the relative frequency is either 1 or 0). For understanding such indefinite probabilities, it has been suggested that we need a notion of probability that talks about possible instances of properties as well as actual instances.. (shrink)

Sep 17 Time travel in Special Relativity (1) Nahin 1999: 439-51 & 459-66; (2) Taylor & Wheeler 1992: 121-35; (3) Nahin 1999: 343-8. Sep 24 Time travel in General Relativity (1) Malament 1985: 91-5; (2) Thorne 1994: 483-90 & 498-521; (3) Gott 2001: 92-110. Oct 1 Time travel in Quantum Mechanics (1) Albert 1992: 17-38, 73-9, & 112-5; (2) Barrett 1999: 149-62; (3) Deutsch & Lockwood 1994.

The major contributions of operationism have been negative, largely because operationists failed to distinguish logical theories of reference from empirical accounts of language. Behaviorism never finished an adequate formulation of verbal reports and therefore could not convincingly embrace subjective terms. But verbal responses to private stimuli can arise as social products through the contingencies of reinforcement arranged by verbal communities.

Nurses and physicians may experience ethical conflict when there is a difference between their own values, their professional values or the values of their organization. The distribution of limited health care resources can be a major source of ethical conflict. Relatively few studies have examined nurses' and physicians' ethical conflict with organizations. This study examined the research question ‘What are the organizational ethical conflicts that hospital nurses and physicians experience in their practice?’ We interviewed 34 registered nurses, 10 nurse managers, (...) and 31 physicians as part of a larger study, and asked them to describe their ethical conflicts with organizations. Through content analysis, we identified themes of nurses' and physicians' ethical conflict with organizations and compared the themes for nurses with those for physicians. (shrink)

In the face of environmental crises such as climate change, pollution and biodiversity loss—which all adversely impact on health—Gils-Schmidt and Salloch explore whether physicians can be justified in taking climate issues into account in clinical care.1 While their approach centres on the ‘climate-sensitive’ decisions, physicians can carry out on the micro-level of clinical decision-making, they encourage further discussions on how climate-related issues can be included across different levels of decision-making in healthcare. We propose a list of tasks and a model (...) to assist with navigating the range of factors and structural elements an environmentally sensitive ethics must address. Stephen Gardiner’s notion of a perfect moral storm is central to understanding these issues.2 Gardiner describes how a perfect moral storm occurs in the centre of three overlapping conditions for human action and policymaking in the face of climate change. This storm is driven by: (1) a lack of interest among current generations to meet global needs and accommodate the well-being of future generations, (2) a lack of ecological concerns for other parts of nature than humans and (3) weak ethical and political theories and institutions shaping policy decisions on issues with severe implications across borders and generations. Moreover, these conditions are embedded in the existing, complex world of ethically unjustified power imbalances and social injustice. The growing awareness of healthcare’s climate footprint has amplified and accelerated global, grassroots action to make healthcare more environmentally friendly. This includes incorporating environmental impacts into quality improvement methodologies, building communities of practice to explore how to make …. (shrink)

Much of the literature on clinical ethical conflict has been specific to a specialty area or a particular patient group, as well as to a single profession. This study identifies themes of hospital nurses’ and physicians’ clinical ethical conflicts that cut across the spectrum of clinical specialty areas, and compares the themes identified by nurses with those identified by physicians. We interviewed 34 clinical nurses, 10 nurse managers and 31 physicians working at four different Canadian hospitals as part of a (...) larger study on clinical ethics committees and nurses’ and physicians’ use of these committees. We describe nine themes of clinical ethical conflict that were common to both hospital nurses and physicians, and three themes that were specific to physicians. Following this, we suggest reasons for differences in nurses’ and physicians’ ethical conflicts and discuss implications for practice and research. (shrink)

Between Saying and Doing aims to reconcile pragmatism with analytic philosophy. It investigates the relations between the meaning of linguistic expressions and their use. Giving due weight both to what one has to do in order to count as saying various things and to what one needs to say in order to specify those doings, makes it possible to shed new light on the relations between semantics and pragmatics. Among the vocabularies whose interrelated use and meaning are considered are: logical, (...) indexical, modal, normative, and intentional vocabulary. As the argument proceeds, new ways of thinking about the classic analytic core programs of empiricism, naturalism, and functionalism are offered, as well as novel insights about the ideas of artificial intelligence, the nature of logic, and intentional relations between subjects and objects. (shrink)

_The VaKE Handbook: Theory and Practice of Values and Knowledge Education_ presents a theoretical model and many examples in various fields of education and training for the realization of the principle "Values without knowledge are blind, while knowledge without values is irresponsible".

Daniel Dennett is arguably one of the most influential yet radical philosophers in America today. In this volume, Dennett is confronted by colleagues and critics, from philosophy, biology and psychology. His reply constitutes an extensive essay which clarifies, and develops further, central themes in his philosophy. The debate ranges over Dennett's whole corpus, but special attention is given to his major work on consciousness, Consciousness Explained. The volume includes a critical assessement of Dennett's views on behaviouralism and the subjectivity of (...) consciousness, the nature of perception and mental representation, intentional laws and computational psychology, the rationality of thought, culture as a virus, the architecture of mind, and the role of artifacts in thinking. Also included is an introduction to Dennett's philosophy and a full bibliography of his publications. (shrink)

The main result of this paper is Theorem 3.1 which is a criterion for weak o-minimality of a linearly ordered structure in terms of realizations of 1-types. Here we also prove some other properties of weakly o-minimal structures. In particular, we characterize all weakly o-minimal linear orderings in the signature $\{ . Moreover, we present a criterion for density of isolated types of a weakly o-minimal theory. Lastly, at the end of the paper we present some remarks on the Exchange (...) Principle for algebraic closure in a weakly o-minimal structure. (shrink)

There is currently a debate over whether cognitive architecture is classical or connectionist in nature. One finds the following three comparisons between classical architecture and connectionist architecture made in the pro-connectionist literature in this debate: (1) connectionist architecture is neurally plausible and classical architecture is not; (2) connectionist architecture is far better suited to model pattern recognition capacities than is classical architecture; and (3) connectionist architecture is far better suited to model the acquisition of pattern recognition capacities by learning than (...) is classical architecture. If true, (1)-(3) would yield a compelling case against the view that cognitive architecture is classical, and would offer some reason to think that cognitive architecture may be connectionist. We first present the case for (1)-(3) in the very words of connectionist enthusiasts. We then argue that the currently available evidence fails to support any of (1)-(3). (shrink)