Ethical instruction is critical for trainee accountants. Various teaching methods, both active and passive, are normally utilised when teaching accounting ethics. However, students’ learning styles are rarely assessed. This study evaluates the learning styles of accounting students and assesses the interaction of teaching methods and learning styles in an ethics instruction environment. The ethical attitudes and preferred learning styles of a cohort (137) of final year accounting students were evaluated pre-instruction. They were then subject to three different teaching methods while (...) studying ethics during an auditing course. When ethical attitudes and preferred learning styles were re-assessed post-instruction, the teaching methods were found to have influenced active learners more than passive ones. Furthermore, when learning styles matched teaching methods used, usefulness was assessed as high but when learning styles and teaching methods differed, usefulness deteriorated significantly. Students displayed a preference for passive learning styles, despite being so advanced in their education. The implications are that instructors should consider learning styles before deciding on appropriate teaching methods, in accounting ethics environments. (shrink)

Recent accounting scandals involving the collapse of large corporate firms have brought into question the adequacy of ethics education within accounting programs. This paper investigates the ethical decisions of accountancy students and in particular analyses the effect of group (as opposed to individual) decision-making on ethical decisions. Final year accountancy students (sample size of 165) were randomly allocated into two experimental conditions. The participants were then presented with five (5) ethical vignettes. One experimental condition involved completing the ethical decisions as (...) individuals (60). The other involved completing the ethical decision-making as a group of 3–4 participants (34). A consistent pattern of behaviour was observed in the analysis of individual versus group responses. Individuals displayed stronger tendencies than groups to take the extreme actions of acting either unethically or ethically (whistleblowing), whereas groups displayed stronger tendencies to take the safer (neutral) options. It was concluded that groups reached consensus decisions, in an ethical context, probably as a result of peer pressure. The significant implication of this finding is in relation to the emphasis accounting programs place on group work. Group work may enhance students’ abilities to work as a team. However, as revealed in this study’s results, group work may not be an effective means of producing the optimal decision in all subject matter areas, especially complex areas such as ethical decision-making. (shrink)

A deontological approach to surgical ethics advocates that patients have the right to receive the best care that can be provided. The ‘learning curve’ in surgical skill is an observable and measurable phenomenon. Surgical training may therefore carry risk to patients. This can occur directly, through inadvertent harm, or indirectly through theatre inefficiency and associated costs. Trainee surgeon operating, however, is necessary from a utilitarian perspective, with potential risk balanced by the greater societal need to train future independent surgeons.New technology (...) means that the surgical learning curve could take place, at least in part, outside of the operating theatre. Simulation-based deliberate practice could be used to obtain a predetermined level of proficiency in a safe environment, followed by simulation-based assessment of operative competence. Such an approach would require an overhaul of the current training paradigm and significant investment in simulator technology. This may increasingly be viewed as necessary in light of well-discussed pressures on surgical trainees and trainers.This article discusses the obligations to trainees, trainers and training bodies raised by simulation technology, and outlines the current arguments both against and in favour of a simulation-based training-to-proficiency model in surgery. The significant changes to the current training paradigm that would be required to implement such a model are also discussed. (shrink)

This paper reports on-going work in the eSCAPE Project (Esprit Long Term Research Project 25377) directed to the research and development of electronic landscapes for public use. Our concern here is to elucidate a sociologically informed approach towards the design of electronic landscapes or virtual worlds. We suggest — and demonstrate through ethnographic studies of virtual technologies at a multimedia art museum and information technology trade show — that members sense of space is produced through social practices tied to the (...) accomplishment of activities occurring within the locations their actions are situated. Space, in other words, is socially constructed and shaped through members’ practices for accomplishing situated activities. We explicate, by practical examples, an approach to discovering social practices in and through which a sense of space is constructed and outline how such understandings may be used to formulate requirements for the design of electronic landscapes. In explicating our ethnographically informed approach, we outline how future technologies may bedeveloped through the situated evaluation of experimental prototypes in public use. (shrink)

Overestimation of one’s ability to argue their position on socio-political issues may partially underlie the current climate of political extremism in the U.S. Yet very little is known about what factors influence overestimation in argumentation of socio-political issues. Across three experiments, emotional investment substantially increased participants’ overestimation. Potential confounding factors like topic complexity and familiarity were ruled out as alternative explanations. Belief-based cues were established as a mechanism underlying the relationship between emotional investment and overestimation in a measurement-of-mediation and manipulation-of-mediator (...) design. Representing a new bias blind spot, participants believed emotional investment helps them argue better than it helps others ; where in reality emotional investment harmed or had no effect on argument quality. These studies highlight misguided beliefs about emotional investment as a factor underlying metacognitive miscalibration in the context of socio-political issues. (shrink)

How should we characterize the functional role of conscious visual experience? In particular, how do the conscious contents of visual experience guide, bear upon, or otherwise inform our ongoing motor activities? According to an intuitive and (I shall argue) philosophically influential conception, the links are often quite direct. The contents of conscious visual experience, according to this conception, are typically active in the control and guidance of our fine-tuned, real-time engagements with the surrounding three-dimensional world. But this idea (which I (...) shall call the Assumption of Experience-Based Control) is hostage to empirical fortune. It is a hostage, moreover, whose safety is in serious doubt. Thus Milner and Goodale (1995) argue for a deep and abiding dissociation between the contents of conscious seeing, on the one hand, and the resources used for the on-line guidance of visuo-motor action, on the other. This ‘dual visual systems’ hypothesis, which finds many echoes in various other bodies of cognitive scientific research, poses a prima facie challenge to the Assumption of Experience-Based Control. More importantly, it provides (I shall argue) fuel for an alternative and philosophically suggestive account of the functional role of conscious visual experience. (shrink)

O'Regan and Noe present a wonderfully detailed and comprehensive defense of a position whose broad outline we absolutely and unreservedly endorse. They are right, it seems to us, to stress the intimacy of conscious content and embodied action, and to counter the idea of a Grand Illusion with the image of an agent genuinely in touch, via active exploration, with the rich and varied visual scene. This is an enormously impressive achievement, and we hope that the comments that follow will (...) be taken in a spirit of constructive questioning. Overall, we have two main reservations. (shrink)

O'Regan and Noe present a wonderfully detailed and comprehensive defense of a position whose broad outline we absolutely and unreservedly endorse. They are right, it seems to us, to stress the intimacy of conscious content and embodied action, and to counter the idea of a Grand Illusion with the image of an agent genuinely in touch, via active exploration, with the rich and varied visual scene. This is an enormously impressive achievement, and we hope that the comments that follow will (...) be. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Dei Filius IV:On Theological Method and the Nexus MysteriorumConor McDonough, O.P.From the point of view of Church history, chapter 4 of Dei Filius might seem like dull terrain. Dei Filius as a whole has been regarded as the "forgotten decree" of the First Vatican Council,1 and the principal controversies during its passage through the Council were, for the most part, proxy battles over papal infallibility.2 Of the whole document, (...) the fourth chapter, on the relationship between faith and reason, provoked the fewest interventions from the Council fathers.3 On April 24, 1870, the day the constitution was passed unanimously by the Council fathers, an American bishop, John McQuaid of Rochester, described Dei Filius in a letter: [End Page 891] "There are some obstruse [sic] metaphysical points which few can fathom and certainly will never trouble the brains of any but a German philosopher for whose especial benefit they seem to have been made. The rest is quite simple theology."4Whether McQuaid regarded chapter 4 as "obstruse" or "simple theology" is anybody's guess, but it is clear that it was indeed composed with German thinkers in mind, especially the rationalists Georg Hermes (1775–1831) and Anton Günther (1783–1863),5 and its composition and passage through the conciliar process was also largely the work of Germanophone theologians: Johann Baptist Franzelin, S.J. (1816–1886), Joseph Kleutgen, S.J. (1811–1893), and Bishop Vincent Gasser (1809–1879).6 It may not have provoked much debate on the floor of the Council, but its careful pronouncements on faith and reason were a vital antidote both to rationalism and fideism. More than that, Dei Filius outlines key points of theological method, making explicit what had long been implicit in the work of theologians. As we shall see, these insights are of enduring relevance to the wise practice of theology.Reason's Work and the Mysteries of FaithWhat is the role of reason in relation to the mysteries of the faith? Or, to put it another way, how does theology proceed? Rationalism and fideism both answer these questions badly. Speaking very broadly, we can say that rationalism, in its more extreme variety, claims that reason can actually construct the whole edifice of faith. God has revealed mysteries of the faith, like his triunity, for example, but reason can—so claim the rationalists—arrive independently at the same mysteries of faith (rendering them, one might add, somewhat less mysterious).Fideism, in its extreme forms, gives hardly any role to reason at all: we receive revelation, and we repeat and transmit it, with little room for reflection and growth in understanding. The light of faith, according to [End Page 892] this view, makes redundant the natural light of reason, at least in the realm of the revealed truths.Dei Filius rules out these two extremes: reason does not independently reconstruct the mysteries of faith, nor does it merely repeat these mysteries. But the constitution does not limit itself to ruling out extremes. In chapter 2 it affirms the capacity of human reason to know God's existence independently of revelation, and in chapter 4 it develops a positive account of the role of reason within faith, enunciating basic principles of sound theological method. Having affirmed in this final chapter a "twofold order of knowledge," accessible by natural reason and faith, respectively, and having affirmed the existence of truths "which, unless they are divinely revealed, are incapable of being known," the constitution outlines the kind of work human reason can carry out on these mysteries:Reason, enlightened by faith, when it seeks persistently, piously, and soberly, does achieve by God's gift some understanding—a most profitable understanding—of the mysteries, both by analogy from what it knows naturally, and by the connection of these mysteries with one another and with the final end of humanity; but reason is never rendered capable of penetrating these mysteries in the way in which it penetrates those truths which form its proper object.7Avoiding any hint of rationalism, Dei Filius indicates here two methods or paths8 by which reason can gain "some understanding" of the mysteries revealed by God... (shrink)

While applauding the bulk of the account on offer, we question one apparent implication viz, that every difference in sensorimotor contingencies corresponds to a difference in conscious visual experience.

[Andy Clark] What is the relation between perceptual experience and the suite of sensorimotor skills that enable us to act in the very world we perceive? The relation, according to 'sensorimotor models' (O'Regan and Noë 2001, Noë 2004) is tight indeed. Perceptual experience, on these accounts, is enacted via skilled sensorimotor activity, and gains its content and character courtesy of our knowledge of the relations between (typically) movement and sensory stimulation. I shall argue that this formulation is too extreme, and (...) that it fails to accommodate the substantial firewalls, dis-integrations, and special-purpose streamings that form the massed strata of human cognition. In particular, such strong sensorimotor models threaten to obscure the computationally potent insensitivity of key information-processing events to the full subtleties of embodied cycles of sensing and moving. /// [Naomi Eilan] The strong sensorimotor account of perception gives self-induced movements two constitutive roles in explaining visual consciousness. The first says that self-induced movements are vehicles of visual awareness, and for this reason consciousness 'does not happen in the brain only'. The second says that the phenomenal nature of visual experiences is consists in the action-directing content of vision. In response I suggest, first, that the sense in which visual awareness is active should be explained by appeal to the role of attention in visual consciousness, rather than self-induced movements; and second, that the sense in which perceptual consciousness does not happen in the brain only should be explained by appeal to the relational nature of perceptual consciousness, appeal to which also shows why links with action cannot exhaust phenomenal content. (shrink)

We seem, or so it seems to some theorists, to experience a rich stream of highly detailed information concerning an extensive part of our current visual surroundings. But this appearance, it has been suggested, is in some way illusory. Our brains do not command richly detailed internal models of the current scene. Our seeings, it seems, are not all that they seem. This, then, is the Grand Illusion. We think we see much more than we actually do. In this paper (...) I shall (briefly) rehearse the empirical evidence for this rather startling claim, and then critically examine a variety of responses. One especially interesting response is a development of the so-called ‘skill theory’, according to which there is no illusion after all. Instead, so the theory goes, we establish the required visual contact with our world by an ongoing process of active exploration, in which the world acts as a kind of reliable, interrogable, external memory (Noe, Pessoa and Thompson (2000), Noe (2001). The most fully worked-out versions of this response ( Noe and O’Regan (2000), O’Regan and Noe 2001) tend, however, to tie the contents of conscious visual experience rather too tightly to quite low-level features of this ongoing sensorimotor engagement. This (I shall argue) undervalues the crucial links between perceptual experience, reason and intentional action, and opens the door to a problem that I will call ‘sensorimotor chauvinism’: the premature welding of experiential contents to very specific details of our embodiment and sensory apparatus. Drawing on the dual visual systems hypothesis of Milner and Goodale (1995), I sketch an alternative version of the skill theory, in which the relation between conscious visual experience and the low-level details of sensorimotor engagement is indirect and non-constitutive. The hope is thus to embrace the genuine insights of the skill theory response, while depicting conscious visual experience as most tightly geared to knowing and reasoning about our world.. (shrink)

In a previous paper (Moore, 2001), the headline findings from a study of social and financial performance over three years of eight firms in the UK supermarket industry were reported. These were based on the derivation of a 16‐measure social performance index and a 4‐measure financial performance index. This paper discusses the formulationof the indices and then reports on: discussions with two supermarket firms concerning the overall results; inter‐relationships between individual financial performance measures; inter‐relationships between individual social performance measures; stakeholder (...) group analysis; and inter‐relationships between turnover, age and gearing with social performance measures. The paper discusses these inter‐relationships, incorporating comments from the interviews with the two supermarket firms, and reports on both factor and cluster analysis. The interviews lend support for Preston and O’Bannon’s (1997) Available Funding Hypothesis in both its positive and negative form. The findings show that there are individual or combinations of related measures that could be used as surrogate measures for social and financial performance, instead of deriving a full index. However, the recommendation is that a full index continues to be used until there is further corroboration of these results. The findings also provide statistically significant support for the Negative Synergy Hypothesis (Preston and O’Bannon, 1997), show a statistically significant association between pre‐tax profits (both lagged and contemporaneous) with community contributions, and show that all statistically significant associations between individual social performance measures are positive – suggesting that they are mutually reinforcing. The association of size with social performance, noted in the previous paper, is also reinforced. Findings in relation to the proportion of women managers and the number of women on the Board and positive associations with other social and environmental performance measures raise interesting gender issues for business ethics. Factor analysis leads to no clear conclusions but cluster does show two or three clear clusters of firms, where size would seem to be the main but not sole factor. Further areas of research are noted. (shrink)

In a previous paper (Moore, 2001), the headline findings from a study of social and financial performance over three years of eight firms in the UK supermarket industry were reported. These were based on the derivation of a 16‐measure social performance index and a 4‐measure financial performance index. This paper discusses the formulationof the indices and then reports on: discussions with two supermarket firms concerning the overall results; inter‐relationships between individual financial performance measures; inter‐relationships between individual social performance measures; stakeholder (...) group analysis; and inter‐relationships between turnover, age and gearing with social performance measures. The paper discusses these inter‐relationships, incorporating comments from the interviews with the two supermarket firms, and reports on both factor and cluster analysis. The interviews lend support for Preston and O’Bannon’s (1997) Available Funding Hypothesis in both its positive and negative form. The findings show that there are individual or combinations of related measures that could be used as surrogate measures for social and financial performance, instead of deriving a full index. However, the recommendation is that a full index continues to be used until there is further corroboration of these results. The findings also provide statistically significant support for the Negative Synergy Hypothesis (Preston and O’Bannon, 1997), show a statistically significant association between pre‐tax profits (both lagged and contemporaneous) with community contributions, and show that all statistically significant associations between individual social performance measures are positive – suggesting that they are mutually reinforcing. The association of size with social performance, noted in the previous paper, is also reinforced. Findings in relation to the proportion of women managers and the number of women on the Board and positive associations with other social and environmental performance measures raise interesting gender issues for business ethics. Factor analysis leads to no clear conclusions but cluster does show two or three clear clusters of firms, where size would seem to be the main but not sole factor. Further areas of research are noted. (shrink)

Estudo qualitativo exploratórios de literatura cientifica sobre ansiedade em estudantes brasileiros, objetivando identificar fatores relacionados ao desenvolvimento da ansiedade patológica. Os textos foram analisados e agrupados de acordo com análise de conteúdo. Entre os resultados encontramos o enfoque relacional que impacta o self e surge no contexto socioeconômico. Destacamos como agentes que contribuem para a ansiedade: exigência de responsabilidade e autonomia; preocupações com o futuro; não ter tempo para o lazer, ausência de familiares; ser mulher e ser homossexual. Concluímos que (...) o modelo de ensino praticado na universidade causa pressão psicológica pela grande diferença da experiência pedagógica no secundário. Completamos que a Universidade requer promover intervenções que visem o desenvolvimento emocional e cognitivo dos estudantes para que desenvolvam seu método de estudar mais eficiente, lidar melhor com suas dificuldades, e gerar estratégias para lidar com elas, além de organizar o planejamento tempo reservando horas para atividades de lazer e de interação social. (shrink)

This volume of the Chicago series is an anthology of what might be called religious literary criticism, where 'religious' speaks of a concern for particular motifs not of any didactic intent on the part of the critics, all of whom, as in the other volumes of the series, are either alumni or faculty of Chicago Divinity School. The contributors on the whole seem to be sound secular scholars with an interest in and passion for literature as a window on life's (...) hard questions. Scott's introduction and his lead article on Saul Bellow are erudite, vast, esoteric, and exhausting. The rewards of careful, hard-work reading are high; but the price will turn many back. All the entries except one focus on recent American prose: Malamud, Heller, Pynchon, Salinger, Flannery O'Conor, J. F. Powers, Styron, and Mailer.--S. O. H. (shrink)

This commentry focuses on the one major ecumenical theme propounded in Andy Clark's Being There that I find difficult to accept; this is Clark’s advocacy, especially in the third and final part of the book, of the extended nature of the embedded, embodied mind.

We address the thesis recently proposed by Andy Clark, that skill-mediated access to modality implies phenomenal feel. We agree that a skill theory of perception does indeed offer the possibility of a satisfactory account of the feel of perception, but we claim that this is not only through explanation of access to modality but also because skill actually provides access to perceptual property in general. We illustrate and substantiate our claims by reference to the recently proposed 'sensorimotor contingency' theory of (...) visual awareness. We discuss why this theory offers a distinctively attractive access-based approach to perceptual consciousness because it 'dereifies' experience and permits otherwise problematic aspects of phenomenal perceptual consciousness to be explained. We suggest our approach thus offers the prospect of 'naturalizing phenomenology'. (shrink)

This volume of the Chicago series is an anthology of what might be called religious literary criticism, where 'religious' speaks of a concern for particular motifs not of any didactic intent on the part of the critics, all of whom, as in the other volumes of the series, are either alumni or faculty of Chicago Divinity School. The contributors on the whole seem to be sound secular scholars with an interest in and passion for literature as a window on life's (...) hard questions. Scott's introduction and his lead article on Saul Bellow are erudite, vast, esoteric, and exhausting. The rewards of careful, hard-work reading are high; but the price will turn many back. All the entries except one focus on recent American prose: Malamud, Heller, Pynchon, Salinger, Flannery O'Conor, J. F. Powers, Styron, and Mailer.--S. O. H. (shrink)

We address the thesis recently proposed by Andy Clark, that skill-mediated access to modality implies phenomenal feel. We agree that a skill theory of perception does indeed offer the possibility of a satisfactory account of the feel of perception, but we claim that this is not only through explanation of access to modality but also because skill actually provides access to perceptual property in general. We illustrate and substantiate our claims by reference to the recently proposed 'sensorimotor contingency' theory of (...) visual awareness. We discuss why this theory offers a distinctively attractive access-based approach to perceptual consciousness because it 'dereifies' experience and permits otherwise problematic aspects of phenomenal perceptual consciousness to be explained. We suggest our approach thus offers the prospect of 'naturalizing phenomenology'. (shrink)

From the early 1970s Conor Cruise O'Brien acquired a reputation in Ireland and internationally as one of the most vociferous critics of nationalism. While many see the origins of his critique in his reaction to the emergence of militant nationalism in Northern Ireland at this time, in this article I argue that the foundations of O'Brien's anti-nationalism had already been laid in the postwar European context. The article illustrates how O'Brien's historical and intellectual experience in the aftermath of the Second (...) World War had an essentially conservative influence on his thought, providing him with a pool of ideas which he would later employ in his attack on nationalism, and Irish nationalism in particular. I therefore maintain that there is a lot more continuity in O'Brien's thought than is sometimes assumed. (shrink)

In Supersizing the Mind, Andy Clark argues that the human mind is not bound inside the head but extends into body and environment.

Nihilism is the logic of nothing as something, which claims that Nothing Is. Its unmaking of things, and its forming of formless things, strain the fundamental terms of existence: what it is to be, to know, to be known. But nihilism, the antithesis of God, is also like theology. Where nihilism creates nothingness, condenses it to substance, God also makes nothingness creative. Negotiating the borders of spirit and substance, theology can ask the questions of nihilism that other disciplines do not (...) ask: Where is it? What is it made of? Why is it so destructive? How can it be made holy, or overcome? Genealogy of Nihilism rereads Western history in the light of nihilistic logic, which pervades two millennia of Western thought and is coming to fruition in our present age in a virulently dangerous manner. From Parmenides to Alain Badiou, via Plotinus, Avicenna, Duns Scotus, Ockham, Descartes, Spinoza, Kant, Hegel, Heidegger, Sartre, Lacan, Deleuze and Derrida, a genealogy of nothingness can be witnessed in development, with devastating consequences for the way we live. Conor Cunningham's elaborate and sophisticated theology, spanning the disciplines of philosophy, science and popular culture, permits us to see not simply how modernity has formulated its philosophies of nothing, but how these philosophies might be transfigures by the crucial difference theology makes, and so be reconcilable with life and the living - with the very gift which being is. (shrink)

“There’s no disputing about taste.” That’s got a nice ring to it, but it’s not quite the ring of truth. While there’s definitely something right about the aphorism – there’s a reason why it is, after all, an aphorism, and why its utterance tends to produce so much nodding of heads and muttering of “just so” and “yes, quite” – it’s surprisingly difficult to put one’s finger on just what the truth in the neighborhood is, exactly. One thing that’s pretty (...) clear is that what’s right about the aphorism, that there’s no disputing about taste, isn’t that there’s no disputing about taste. There’s heaps of disputing about taste. People engage in disputes about which movies, music, paintings, literature, meals, furniture, architectural styles, etc. are good, beautiful, tasty, fun, elegant, ugly, disgusting, etc. all the time. This is obvious to anyone who has watched dueling-movie-critics shows, read theater reviews, or negotiated with a group or partner about which movie or restaurant to go to, or which sofa or painting to put in the living room. It takes great care and good aim to fling a brick without hitting somebody who’s engaged in a dispute about taste. (shrink)

Human desires for survival and things conducive to survival seem to be exactly what one would expect given natural selection. Thus, one might intuitively assume that such desires provide evidence for evolutionary naturalism. The purpose of this paper is to show that they do not: desires for survival, things conducive to survival, and other natural desires found in human beings are not an evidential asset to evolutionary naturalism. Indeed, they are severely problematic due to their intentionality and the fact that (...) they fit just as well, if not better, with theism. (shrink)

Where does the mind stop and the rest of the world begin? The question invites two standard replies. Some accept the demarcations of skin and skull, and say that what is outside the body is outside the mind. Others are impressed by arguments suggesting that the meaning of our words "just ain't in the head", and hold that this externalism about meaning carries over into an externalism about mind. We propose to pursue a third position. We advocate a very different (...) sort of externalism: an _active externalism_, based on the active role of the environment in driving cognitive processes. (shrink)

This book explores the uses of the term “paradigm” with respect to both logos and myth in Plato, with a focus on Sophist and Statesman. In so doing, Conor Barry argues for a unitary as opposed to a developmental conception of Plato's dialogues.