We explore the entanglement of the vacuum of a relativistic field by letting a pair of causally disconnected probes interact with the field. We find that, even when the probes are initially non-entangled, they can wind up to a final entangled state. This shows that entanglement persists between disconnected regions in the vacuum. However the probe entanglement, unlike correlations, vanishes once the regions become sufficiently separated. The relation between entropy, correlations and entanglement is discussed.
This study examines the impact of the strength of an accounting firm’s ethical environment (presence and reinforcement vis-à-vis the presence of a code of conduct) on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial ‹between subjects’ experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in (...) respect of an inventory writedown. Based on prior research, and as hypothesized, participants possessing greater auditing experience made higher quality technical judgments. While there were no significant differences between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. (shrink)
This study examines the impact of the strength of an accounting firm's ethical environment on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial 'between subjects' experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in respect of an inventory writedown. Based on prior research, and as (...) hypothesized, participants possessing greater auditing experience made higher quality technical judgments. While there were no significant differences between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. (shrink)
This research is motivated by the criticism levelled at the academic community for its failure to incorporate sufficient ethics education into the accounting curriculum :53–71, 2004; Madison and Schmidt 2006). The inclusion of ethics decision-making frameworks by professional bodies in their codes of conduct or as a standalone tool and the encouragement of their use as a part of ethics education to help students to identify and think through ethical issues in a business context has been subject to very limited (...) research to date. The aim of this study is to provide evidence of the impact of providing a framework on its own and providing a framework as part of a comprehensive integrated ethics education component of a first-year unit of study, on accounting students’ ethical sensitivity and judgment. Results indicate that providing students with a framework only does not increase students’ ethical sensitivity but does support their ethical judgment. In contrast, the integrated ethics component does increase student’s ethical sensitivity, however, an unexpected finding of this study is that increases in students’ ethical judgement are greater if they have not been previously exposed to the framework. Taken together, our findings suggest that it is the framework that has a significant impact on students’ ethical judgment, while an integrated ethics education can expose students to a range of ethical issues and thereby improve their ethical sensitivity, a critical component which initiates the ethical decision-making process. (shrink)
Research about the Olympic Games has primarily focused on preparing athletes for competition. Less attention has been paid to the post-Olympic-phase and athlete well-being during this time. This study explored Australian Olympic athletes’ experiences following the conclusion of the 2016 Rio Olympic Games, including the factors that may have contributed to or challenged their well-being during this time. Eighteen athletes participated in semi-structured interviews and thematic analysis revealed that when Olympic performance appraisal met prior expectations, when athletes planned for a (...) return to work or study, and when support from a variety of sources was readily available, this positively influenced athletes’ well-being during the POP. When these factors were not in place, more challenging post-Games experiences were present, and well-being was compromised. The findings contribute to the broader literature on elite athlete well-being and at an applied level, may be used to inform targeted programs that focus on supporting athletes after an Olympic campaign. (shrink)
This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting (...) practice are then discussed. (shrink)
In this wide-ranging book the author presents his critique of the contemporary portrayal of cognition, an analysis of the conceptual foundations of cognitive science and a proposal for a new concept of the mind. Shanon argues that the representational account is seriously lacking and that far from serving as a basis of cognitive activity, representations are the products of such activity. He proposes an alternative view of the mind in which the basic capability of the cognitive system is not the (...) manipulation of symbols but rather action in the world. His book offers a different outlook on the phenomenon of consciousness and presents a new conception of psychological theory and explanation. This revised second edition includes a new Postscript. (shrink)
A significant international literature has shown that political fragmentation the existence of multiple parties in a governing body - affects policy-making. Indeed, an increase in the number of parties increases the number of viewpoints considered, but on the other hand may also lead to a decrease in government flexibility. This paper first of all shows that Flemish municipalities often have fragmented governments as measured by the number of parties represented in the municipal council and the College of Mayor and Alderman. (...) We also show that this fragmentation at the local level affects policy-making, though not necessarily in the same directions found in the international literature. (shrink)
A pioneering study of the phenomenology of the special state of mind induced by Ayahuasca, a plant-based Amazonian psychotropic brew. The author's research is based both on extensive firsthand experiences with Ayahuasca, and on interviews conducted with a large number of informants coming from different places and backgrounds.
In their critique of connectionist models Fodor and Pylyshyn (1988) dismiss such models as not being cognitive or psychological. Evaluating Fodor and Pylyshyn's critique requires examining what is required in characterizating models as 'cognitive'. The present discussion examines the various senses of this term. It argues the answer to the title question seems to vary with these different senses. Indeed, by one sense of the term, neither representa-tionalism nor connectionism is cognitive. General ramifications of such an appraisal are discussed and (...) alternative avenues for cognitive research are suggested. (shrink)
Motivated by the call for more research on students’ perceptions of their ethical development in business education programs, this study examines students’ reflections on how their understanding of ethics was challenged and/or changed, and what facilitated the development of ethical decision-making approaches in a first-year accounting course. The results indicate that students developed more sophisticated and contextualised views of ethical issues in business, government and social contexts including the need to consider their impact on various stakeholders. Students attributed this development (...) to the various elements in the integrated course design including the real cases sourced in current newspaper articles, an ethical decision-making framework with various ethical perspectives, the reflective journal component and the ability to work in groups. These findings have implications for the design of effective ethics education programs in business. (shrink)
Purpose This paper aims to analyze the ways socio-economic issues are represented in mainstream news media and how it is consumed, understood and interpreted by Israeli young adults. It examines how mainstream media uses neo-liberal discourse, and the ways YAs internalize this ethic, while simultaneously finding ways to overcome its limitations. Design/methodology/approach This was a mixed methods study. First, it undertook content analysis of the most popular Israeli mainstream news media among YAs: the online news site Ynet and the TV (...) Channel 2 news. Second, the authors undertook semi-structured in-depth interviews with 29 Israeli YAs. The analysis is based on an online survey of 600 young Israelis, aged 18–35 years. Findings Most YAs did not perceive mainstream media as enabling a reliable understanding of the issues important to them. The content analysis revealed that self-representation of YAs is rare, and that their issues were explained, and even resolved, by older adults. Furthermore, most of YAs' problems in mainstream news media were presented using a neo-liberal perspective. Finally, from the interviews, the authors learned that YAs did not find information that could help them deal with their most pressing economic and social issue, in the content offered by mainstream media. For most of them, social media overcomes these shortcomings. Originality/value Contrary to research that has explored YAs’ consumerism of new media outlets, this article explores how YAs in Israel are constructed in the media, as well as the way in which YAs understand mainstream and new social media coverage of the issues most important to them. Using media content analysis and interviews, the authors found that Young Adults tend to be ambivalent toward media coverage. They understand the lack of media information: most of them know that they do not learn enough from the media. This acknowledgment accompanies their tendency to internalize the neo-liberal logic and conservative Israeli national culture, in which class and economic redistribution are largely overlooked. Mainstream news media uses neo-liberal discourse, and young adults internalize this logic, while simultaneously finding ways to overcome the limitations this discourse offers. They do so by turning to social media, mainly Facebook. Consequently, their behavior maintains the logic of the market, while also developing new social relations, enabled by social media. (shrink)
This article examines interconnections between politics and culture in the early Soviet era, using Leon Trotsky’s activities in the campaign for a new everyday life in 1923 as a case-study. Traditionally, scholars pay attention primarily to Trotsky’s writings on literature and art. In contrast, this article shows the important role of Trotsky’s brochure ‘Problems of Everyday Life’ in the development of a new field of political communication that became the space for criticism of different political and cultural aspects of Soviet (...) power and Bolshevik rule. Using archival and press sources, it shows how the campaign was spread both from below and above, and what were the reasons for its failure to become an alternative cultural revolution. (shrink)
In this paper, I discuss substance-induced visions and consider their epistemic status, meaning, and modes of proper interpretation. I focus on the visions induced by ayahuasca, a powerful psychoactive plant-made brew that has had a central status and role in the indigenous tribal cultures of the upper Amazonian region. The brew is especially famous for the visions seen with it. These are often coupled with personal psychological insights, mentations concerning topics of special significance to one, intellectual (notably, philosophical and metaphysical) (...) ideations, as well as powerful religious and spiritual sentiments. Thus, under the intoxication, people often feel that they gain significant knowledge and understanding. The present discussion takes a cognitive-phenomenological perspective coupled with a philosophical analysis of the various epistemological questions at hand. (shrink)
The experience of consciousness is analyzed. First, a pre-theoretical characterization of the term "consciousness" is attempted. Second, the phenomenology of human consciousness is described. Specifically, consciousness is defined in terms of several patterns all of which consist of the coupling of pairs of opposites. Resonance between such opposites may be the key charactereristics of human consciousness. Third, the function of consciousness is considered. It is suggested that consciousness is functional in that it offers a medium in which cognition may be (...) conducted in a manner akin to action in the real world. More general theoretical ramifications having to do with the representational view of mind are also discussed. (shrink)
With a population of over 1.3 billion, China is the most populous country in the world. It is facing an acute aging population problem, with a projected 440 million residents over age 60 and 101 million over age 80 by 2050. Furthermore, rapid industrialization and urbanization in China have resulted in serious air pollution and associated public health problems, including an increase in respiratory diseases and cancers. These and other demographic trends have generated concerns about the cost of health care (...) and its impact on population health. In recent years, the Chinese government has invested heavily in the fields of translational research and biobanking with the hope that research in both fields can yield effective solutions to improve the public’s health and quality of life. The establishment of national biobanks was identified as a major initiative needed for the biomedical industry in the 12th Five-Year National Development Plan of Strategic Emerging Industries promulgated by the State Council in 2012. (shrink)
Henrich et al.'s critical review demonstrating that psychology research is over-reliant on WEIRD samples is an important contribution to the field. Their stronger claim that is less convincing, however. We argue that WEIRD people's apparent distinct weirdness is a methodological side-effect of psychology's over-reliance on WEIRD populations for developing its methods and theoretical constructs.
Temporality is a fundamental determinant of human cognition. There are, however, states of mind in which people feel that temporality changes radically and perhaps even becomes irrelevant. Here I attempt a typology of the patterns of such non-ordinary temporal experiences. The discussion is based on a phenomenological study of the special state of consciousness induced by Ayahuasca, a powerful Amazonian psychoactive brew.
The European Union approach to data protection consists of assessing the adequacy of the data protection offered by the laws of a particular jurisdiction against a set of principles that includes purpose limitation, transparency, quality, proportionality, security, access, and rectification. The EU's Data Protection Directive sets conditions on the transfer of data to third countries by prohibiting Member States from transferring to such countries as have been deemed inadequate in terms of the data protection regimes. In theory, each jurisdiction is (...) evaluated similarly and must be found fully compliant with the EU's data protection principles to be considered adequate. In practice, the inconsistency with which these evaluations are made presents a hurdle to international data-sharing and makes difficult the integration of different data-sharing approaches; in the 20 years since the Directive was first adopted, the laws of only five countries from outside of the EU, Economic Area, or the European Free Trade Agreement have been deemed adequate to engage in data transfers without the need for further administrative safeguards. (shrink)
This paper is part of an ongoing project devoted to the investigation of the psychotropic brew Ayahuasca from a cognitive-psychological perspective. This perspective contrasts with those of practically all investigations of Ayahuasca which pertain either to the natural sciences-notably botany, pharmacology, brain science and clinical medicine-or to anthropology. Here, I discuss the visualizations induced by Ayahuasca from a structural, as opposed to contentual, point of view. A typology of the structural forms in which visualizations may appear is drawn. Also examined (...) are the various types of interaction a person can have with his/her visions and aspects pertaining to the semantics of visions and their narrative structure. The distinctions drawn are readily applicable to hallucinatory and visionary experiences induced by other agents and in other contexts. Thus, the present typology may be regarded as presenting the foundations for the cognitive-psychological study of such experiences at large. (shrink)
This paper proposes an answer to the title question on the basis of the analysis of empirical data -- a large corpus of what I call thought sequences, namely, trains of verbal-like expressions that spontaneously pass through people's minds. The analysis reveals several patterns that could not have occurred had thought not been conducted in a conscious manner. The feature that makes these patterns possible is the concreteness resulting from the articulation of thought in a particular medium: such articulation is (...) perforce conscious. In practically all standard models of cognition today the substrate of cognitive activity is abstract, and, indeed, consciousness is usually not accounted for . Here, I show that non-abstractness of mentation provides for three important functional benefits. First, the local de-coupling of medium and content opens the possibility of thought progressing along lines not planned or envisioned by the thinker beforehand, and thus it is a key for the generation of novelty. Second, articulated thought creates a medium for activities carried out in the internal theatre of the mind that are analogous to activities carried out in the real world. Third, articulation provides for the quality of entitihood, hence for compartmentalization and enhanced control as well as for reflection and meta-observation. The discussion is grounded in a general critique of the conceptual foundations of cognition that regards action in the world, not computational operation applied upon abstract underlying symbolic representations, as the basic capability of the human cognitive system. (shrink)
When individuals cannot resolve a disagreement in a single episode, the argument is likely to reoccur over time resulting in a serial argument. Prior research on serial arguing has shown that engaging in hostile communication during episodes and taking a resigned stance after episodes is detrimental to one’s physical health. This study investigates the mechanisms by which hostile communication and taking a resigned stance lead to negative outcomes in a sample of emerging adults. Mutual hostility is related to physical and (...) mental health symptoms and this relationship is mediated by the degree to which the participants feel hyperaroused. Taking a resigned stance toward a serial argument with one’s parent is related to health symptoms and this relationship is mediated by the participants’ rumination after argumentative episodes. (shrink)
This paper is part of a comprehensive research project whose aim is to study the phenomenology of the special state of mind induced by the psychoactive Amazonian potion ayahuasca. Here, I focus on those aspects of the ayahuasca experience that are related to basic features of the human consciousness. The effects of the potion are discussed in terms of a conceptual framework characterizing consciousness as a cognitive system defined by a set of parameters and the values that they take. In (...) various theoretical contexts, these values have been assumed to be basic, paradigmatic properties of human consciousness. The phenomenological data pertaining to ayahuasca indicate that the features at hand can be modified. Following earlier suggestions by William James and Aldous Huxley, I conclude that any general theory of consciousness should be based not only on the study of so-called ordinary consciousness, but also on that of non-ordinary states. (shrink)
A new phenomenological framework for the characterization of human consciousness is presented. The theory is introduced in several stages - making distinctions concerning types of consciousness, levels, parameters, functional features and dynamic operations. The phenomenology encompasses both ordinary and non-ordinary states of mind. It appears that in its totality the phenomenology of human consciousness comprises a well- structured system exhibiting coherence and internal structure. In addition, this framework presents a new approach for cognitive research, methodologically as well as theoretically. Observations (...) concerning the intellectual challenge of consciousness are. (shrink)