abstract This paper is an investigation of the moral psychology of decisions that involve a conflict of interest. It draws on the burgeoning field of affective neuroscience, which is the study of the neurobiology of emotional systems in the brain. I show that a recent neurocomputational model of how the brain integrates cognitive and affective information in decision‐making can help to answer some important descriptive and normative questions about the moral psychology of conflicts of interest. These questions include: Why are (...) decisions that involve conflicts of interest so common? Why are people so often unaware that they are acting immorally as the result of conflicts of interest? What is the relation of conflicts of interest to other kinds of irrationality, especially self‐deception and weakness of will? What psychological, social, and logical steps can be taken to reduce the occurrence of immoral decisions resulting from conflicts of interest? I discuss five strategies for dealing with conflicts of interest: avoidance, optimal reasoning patterns, disclosure, social oversight, and understanding of neuropsychological processes. (shrink)

This paper proposes a theory of how conscious emotional experience is produced by the brain as the result of many interacting brain areas coordinated in working memory. These brain areas integrate perceptions of bodily states of an organism with cognitive appraisals of its current situation. Emotions are neural processes that represent the overall cognitive and somatic state of the organism. Conscious experience arises when neural representations achieve high activation as part of working memory. This theory explains numerous phenomena concerning emotional (...) consciousness, including differentiation, integration, intensity, valence, and change. Ó 2007 Elsevier Inc. All rights reserved. (shrink)

This paper presents a theory and computational model of the role of emotions in group decision making. After reviewing the role of emotions in individual decision making, it describes social and psychological mechanisms by which emotional and other information is transmitted between individuals. The processes by which these mechanisms can contribute to group consensus are modeled computationally using a program, HOTCO 3, which has been used to simulate simple cases of emotion-based group decision making.

This paper synthesises the research related to managing conflict of interests in professional accounting firms. The main purpose is to provide information about the current state of knowledge on this topic and to highlight the areas requiring further research. The extant research has been reviewed by developing a framework through the integration of Risk Management Framework by ISO 31000:2009 and the International Code of Ethics for Professional Accountants. Specifically, literature has been classified across the establishment of context, assessment, treatment, control (...) and monitoring of conflict of interests. The literature reveals that there is a lack of understanding about how the conflict of interests operates at the level of an individual accounting professional. Addressing this gap will help to develop behavioural interventions for strengthening the professionals’ independence in fact and, thereby, facilitating the management of conflict of interests. The key message this synthesised research provides for professional accounting firms and the regulators is that, for effective management of conflict of interests, behavioural interventions should be informed by the professionals’ unconscious as well as their conscious cognitive processes. This study is the first one to view the conflict of interests in a professional accounting environment through the lens of behavioural risk management. Moreover, the framework adopted for reviewing the extant literature provides a comprehensive view of the issues surrounding the ineffective management of the conflict of interests. (shrink)

A worldwidemental health crisis is expected, as millions worldwide fear death and disease while being forced into repeated isolation. Thus, there is a need for new proactive approaches to improve mental resilience and prevent mental health conditions. Since the 1990s, art has emerged as an alternative mental health therapy in the United States and Europe, becoming part of the social care agenda. This article focuses on how visual esthetic experiences can create similar patterns of neuronal activity as those observed when (...) the reward system is activated. The activation of the reward structures could have a stress buffering effect, given the interdependence observed between the reward and stress systems. Therefore, could visual esthetic experiences stimulate mental resilience? And if this were the case, could art-based interventions be offered for mental health in the context of COVID-19 and beyond? (shrink)

��This article reviews a theory of explanatory coherence that provides a psychologically plausible account of how people evaluate competing explanations. The theory is implemented in a computational model that uses simple artificial neural networks to simulate many important cases of scientific and legal reasoning. Current research directions include extensions to emotional thinking and implementation in more biologically realistic neural networks.

Exploring emotions, in terms of their evolutionary origin; their basic neurobiological substratum, and their functional significance in autonomous agents, we propose a model of minimal functionality of emotions. Our aim is to provide a naturalized explanation – mostly based on an interactivist model of emergent representation and appraisal theory of emotions – concerning basic aesthetic emotions in the formation of aesthetic judgment. We suggest two processes the Cognitive Variables Subsystem (CVS) which is fundamental for the accomplishment of the function of (...) heuristic learning; and Aesthetic Appraisal Subsystem (AAS) which primarily affects the elicitation of aesthetic emotional meanings. These two subsystems (CVS and AAS) are organizationally connected and affect the action readiness of the autonomous agent. More specifically, we consider the emotional outcome of these two subsystems as a functional indication that strengthens or weakens the anticipation for the resolution of the dynamic uncertainty that emerges in the particular interaction. (shrink)

Computer modelling of personality and behaviour is becoming increasingly important in many fields of computer science and psychology. Personality and emotion-driven Believable Agents are needed in areas like human–machine interfaces, electronic advertising and, most notably, electronic entertainment. Computer models of personality can help explain personality by illustrating its underlying structure and dynamics. This work presents a neural network model of personality and personality change. The goals are to help understand personality and create more realistic and believable characters for interactive video (...) games. The model is based largely on trait theories of personality. Behaviour in the model results from the interaction of three components: personality-based predispositions for behaviour, moods/emotions and environmental situations. Personality develops gradually over time depending on the situations encountered. Modelling personality change produces interesting and believable virtual characters whose behaviours change in psychologically plausible ways. (shrink)