This paper examines relationships between accountants’ personal values and their moral reasoning. In particular, we hypothesize that there is an inverse relationship between accountants’ “Conformity” values and principled moral reasoning. This investigation is important because the literature suggests that conformity with rule-based standards may be one reason for professional accountants’ relatively lower scores on measures of moral reasoning (Abdolmohammadi et al. J Bus Ethics 16 (1997) 1717). We administered the Rokeach Values Survey (RVS) (Rokeach: 1973, The Nature of Human Values (...) (The Free Press, New York)) and the Defining Issues Test (DIT) (Rest: 1979, Development in Judgment Moral Issues (University of Minnesota Press, Minneapolis, MN)) to164 graduating accounting students enrolled in capstone courses at two universities in the Northeastern United States. As potential entrants into the accounting profession, these subjects bring their values and moral reasoning to bear on attitudes and behaviors in the workplace. We find a highly significant inverse relationship between “Conformity” values and principled moral reasoning (i.e., those who prefer Conformity values have lower levels of moral reasoning). However, we also find that accounting students as a group do not prefer Conformity values above other values such as Self-actualization and Idealism, and we find positive relationships between Self-actualization and Idealism values and moral reasoning. Implications for values and ethics research are discussed. (shrink)

This paper traces an expanded ethical perspective for youth and community work (YCW) practice in response to the climate and biodiversity crises. Discussing ecological ethics, we problematise the liberal humanist emphasis on utilitarianism and reject it as inappropriate for YCW in these times. Instead, we argue for an ecocentric practice ethic which intrinsically values the non-human world. To advance an ecocentric ethical perspective for YCW we draw on decolonial and posthuman theory. Inspired by a Freirean dialogical approach, we apply these (...) theoretical domains as lenses to problematise YCW practice, seeking a generative dialogue between perspectives. Through this, we identify three emergent tasks for ecocentric YCW: (a) thinking and acting beyond the individual; (b) cultivating reciprocal care and connection and (c) practicing critical pedagogies of place. This third element builds on YCW's social pedagogic tradition and provides a practical means to incorporate ecocentric ideas into practice. We conclude that, given the unprecedented implications of climate crises and biodiversity collapse, a YCW ethics that does not consider these implications for young people is insufficient for the context of practice today. Enacting an ecocentric YCW ethics requires ongoing collective praxis and dialogue between young people, practitioners, educators, managers and students. (shrink)

The study of business ethics has led to the development of various principles that are the foundation of good and ethical business practices. A corresponding study of Information Technology (IT) professionals’ ethics has led to the conclusion that good ethics in the development and uses of information technology correspond to the basic business principle that good ethics is good business. Ergo, good business ethics practiced by IT professionals is good IT ethics and vice versa. IT professionals are professionals in businesses; (...) a difficulty presented to these professionals, however, is the number and diversity of codes of ethics to which they may be held. Considering the existence of several formalized codes of ethics prepared by various IT professionals’ associations, a more harmonized approach seems more reasonable. This paper attempts to present a review of the purpose of codes of ethics, the persons who should be covered by such codes and to organize codes of ethics for business in general and IT professionals in particular and to make the argument that, once again, good ethics is good business practice, regardless of the profession or occupation concerned. (shrink)

Deep convolutional networks exceed humans in sensitivity to local image properties, but unlike biological vision systems, do not discover and encode abstract relations that capture important properties of objects and events in the world. Coupling network architectures with additional machinery for encoding abstract relations will make deep networks better models of human abilities and more versatile and capable artificial devices.

ABSTRACTDifficulties with inhibiting fear have been associated with the emergence of anxiety problems and poor response to cognitive–behavioural treatment. Fear inhibition problems measured using experimental paradigms involving aversive stimuli may be inappropriate for vulnerable samples and may not capture fear inhibition problems evident in everyday life. We present the Fear Inhibition Questionnaire, a self-report measure of fear inhibition abilities. We assess the FIQ’s factor structure across two cultures and how well it correlates with fear inhibition indices derived experimentally. Adolescent participants (...) from Hong Kong and England completed the FIQ, with the English participants also completing a conditioning and extinction task to assess fear inhibition problems. Across both cultures, the FIQ showed a single factor structure and low FIQ scores, or worse fear inhibition problems, were associated with self-reports of heightened anxiety. Correlation of FIQ scores with experimental indices, whi... (shrink)

Over 40 years of research have shown that traumatic brain injury affects brain volume. However, technical and practical limitations made it difficult to detect brain volume abnormalities in patients suffering from chronic effects of mild or moderate traumatic brain injury. This situation improved in 2006 with the FDA clearance of NeuroQuant®, a commercially available, computer-automated software program for measuring MRI brain volume in human subjects. More recent strides were made with the introduction of NeuroGage®, commercially available software that is based (...) on NeuroQuant® and extends its utility in several ways. Studies using these and similar methods have found that most patients with chronic mild or moderate traumatic brain injury have brain volume abnormalities, and several of these studies found—surprisingly—more abnormal enlargement than atrophy. More generally, 102 peer-reviewed studies have supported the reliability and validity of NeuroQuant® and NeuroGage®. Furthermore, this updated version of a previous review addresses whether NeuroQuant® and NeuroGage® meet the Daubert standard for admissibility in court. It concludes that NeuroQuant® and NeuroGage® meet the Daubert standard based on their reliability, validity, and objectivity. Due to the improvements in technology over the years, these brain volumetric techniques are practical and readily available for clinical or forensic use, and thus they are important tools for detecting signs of brain injury. (shrink)

Dictionary-making is an increasingly important avenue for cultural preservation and maintenance for Aboriginal people. It is also one of the main jobs performed by linguists working in Aboriginal communities. However, current tools for making dicitionaries are either not specifically designed for the purpose (Word, Nisus), with the result that dictionaries written in them are difficult to maintain, to keep consistent, and to manipulate automatically, or are too complex for many people to use (Shoebox), and are thereby wasted as potential resources. (...) Moreover, neither of these sets of tools provides a suitable user interface for people who simply want to browse or find words in a dictionary. We set out to design a dictionary 'template', written in software that was easy (and fun!) for people to use, and that maintained a consistent relationship among the information in the dictionary. (shrink)

The field of emotion regulation has developed rapidly, and a number of emotion regulatory strategies have been identified. To date, empirical attention has focused on contrasting specific regulatio...

The U.S. Supreme Court recently held that the Second Amendment of the Constitution protects an individual's right to bear and keep arms.1 The Court's opinion will stimulate f...

In the United States, hate speech sits at the intersection of ethical and legal debates and has a complex relationship with journalism. The First Amendment provides broad legal protections for hate...

The decision-theoretic account of probability in the Everett or many-worlds interpretation, advanced by David Deutsch and David Wallace, is shown to be circular. Talk of probability in Everett presumes the existence of a preferred basis to identify measurement outcomes for the probabilities to range over. But the existence of a preferred basis can only be established by the process of decoherence, which is itself probabilistic.

This collection of articles and associated discussion papers focuses on a problem that has attracted increasing attention from linguists and psychologists throughout the world during the past several years. Reduced to essentials, the problem is that of discovering the character of the mental capacities that make it possible for human beings to attain knowledge of their language on the basis of fragmentary and haphazard early linguistic experience. A fundamental assumption running through all of these contributions is that people possess strong (...) innate predispositions that are critical for success in this task. (shrink)

This book outlines the realist and pluralist philosophy of John Anderson, Australia's most original thinker. His teaching at Sydney University and his arti6es have deeply influenced Australian intellectual life. Several main themes run through his work, but Anderson never gave an overall account of his views. This is remedied here: exhibiting the range of Anderson's thought from logic, epistemology and theory of mind, to language and social theory, this volume sketches realism as a systematic philosophical position, while showing something of (...) the history of ideas in Australia. (shrink)

The authors demonstrate that ethical judgments can be biased when previous judgments serve as a point of reference against which a current situation is judged. Scenarios describing ethical or unethical sales practices were used in an experiment to prime subjects who subsequently rated the ethics of an ethically ambiguous target scenario. The target tended to be rated as more ethical by subjects primed with unethical scenarios, and less ethical by subjects primed with ethical scenarios. This "contrast effect," however, is contingent (...) upon individual differences. Specifically, subjects with high (versus low) needs for cognition are more likely to process and use the information presented in the priming scenarios as a point of reference against which to judge the target situation, and hence more prone to the contrastive bias. Implications for avoiding unintentional moral relativism in business decision-making are discussed. (shrink)

Was Descartes a Cartesian Dualist? In this controversial study, Gordon Baker and Katherine J. Morris argue that, despite the general consensus within philosophy, Descartes was neither a proponent of dualism nor guilty of the many crimes of which he has been accused by twentieth century philosophers. In lively and engaging prose, Baker and Morris present a radical revision of the ways in which Descartes' work has been interpreted. Descartes emerges with both his historical importance assured and his philosophical (...) importance redeemed. (shrink)

The extent to which we generalize a novel property from a sample of familiar instances to novel instances depends on the sample composition. Previous property induction experiments have only used samples consisting of novel types (unique entities). Because real‐world evidence samples often contain redundant tokens (repetitions of the same entity), we studied the effects on property induction of adding types and tokens to an observed sample. In Experiments 1–3, we presented participants with a sample of birds or flowers known to (...) have a novel property and probed whether this property generalized to novel items varying in similarity to the initial sample. Increasing the number of novel types (e.g., new birds with the target property) in a sample produced tightening, promoting property generalization to highly similar stimuli but decreasing generalization to less similar stimuli. On the other hand, increasing the number of tokens (e.g., repeated presentations of the same bird with the target property) had little effect on generalization. Experiment 4 showed that repeated tokens are encoded and can benefit recognition, but appear to be given little weight when inferring property generalization. We modified an existing Bayesian model of induction (Navarro, Dry, & Lee, 2012) to account for both the information added by new types and the discounting of information conveyed by tokens. (shrink)

The right to conceive and bear children has been protected both in law and in policy. Human society has from its earliest time valued children and defended procreation as a basic right.Modern health technology offers the possibility of conception to the estimated 2.5 million infertile couples who may wish to have children. For these persons, infertility treatment offers the hope of having children, an activity deemed basic and essential in human society.In general, the state has been reluctant to directly interfere (...) in the reproductive decisions of individuals. However, the state may act to increase or reduce access to reproductive services in a variety of ways. For example, recent legislation regulating fertility clinics affects the distribution of assisted reproductive technology in the United States. The purpose of this paper is to describe this legislation, project its probable effects on the distribution of ART services, and analyze these effects based on distributive theories of justice. (shrink)

I offer a novel argument for spacetime substantivalism: We should take the spacetime of general relativity to be a substance because of its active role in gravitational causation. As a clear example of this causal behavior I offer the cosmological constant, a term in the most general form of the Einstein field equations which causes free floating objects to accelerate apart. This acceleration cannot, I claim, be causally explained except by reference to spacetime itself.

Western Political Thought in Dialogue with Asia is a unique collection of essays that examines the exchange of political ideas between Western Europe and Asia from the Middle Ages to the early twentieth century. The contributors to the volume call for globalizing the scope of research and teaching in the history of political thought.

BackgroundMulti-centre studies generally cost more than single-centre studies because of larger sample sizes and the need for multiple ethical approvals. Multi-centre studies include clinical trials, clinical quality registries, observational studies and implementation studies. We examined the costs of two large Australian multi-centre studies in obtaining ethical and site-specific approvals.MethodsWe collected data on staff time spent on approvals and expressed the overall cost as a percent of the total budget.ResultsThe total costs of gaining approval were 38 % of the budget for (...) a study of 50 centres (mean cost AUD $6960 per site) and 2 % for a study of 11 centres (mean cost AUD $2300 per site). Seventy-five and 90 % of time was spent on repeated tasks, respectively, and many time-consuming tasks, such as reformatting documents, did nothing to improve the study design or participant safety.ConclusionsImprovements have been made to the ethical approval application system, but more gains could be made without increasing risks of harm to research participants. We propose that ethical review bodies and individual sites publish statistics on how long they take to process approvals which could then be nationally benchmarked. (shrink)

Corporate social responsibility (CSR) activities have become increasingly prevalent in retail settings. In franchised organizations, franchisors typically design and coordinate these activities, leaving operational execution to franchisees. Meanwhile, franchisors may introduce new corporate-led CSR activities over time. Even though changes to CSR activities may refocus outlets’ attention on a CSR initiative, they may also disrupt an outlet’s ongoing CSR routines. Using a longitudinal, secondary dataset consisting of an eight-year panel for a national, franchised restaurant chain, we examine CSR performance dynamics (...) in the presence of two distinct types of CSR activities: an ongoing CSR routine and a distinct, temporary CSR campaign. We find that, when resuming the CSR routine after a temporary CSR campaign, outlets’ performance in CSR routines drops significantly (i.e., immediate decay), then improves gradually (i.e., protracted recovery). We also consider the moderating role of an outlet’s experience, finding that experience stabilizes these decay and recovery cycles. Our findings represent a first step in developing a longitudinal understanding of how a firm’s short-term CSR campaigns may impact ongoing CSR routines, thus contributing to the knowledge of CSR activity development and routinization. (shrink)

New pedagogical visions and technological developments have brought argumentation to the fore of educational practice. Whereas students previously 'learned to 'argue', they now 'argue to learn': collaborative argumentation-based learning has become a popular and valuable pedagogical technique, across a variety of tasks and disciplines. Researchers have explored the conditions under which arguing to learn is successful, have described some of its learning potentials and have developed Internet-based tools to support such learning. However, the further advancement of this field presently faces (...) several problems, which the present book addresses. Three dimensions of analysis - historical, theoretical and empirical - are integrated throughout the book. Given the nature of its object of study - dialogue, interaction, argumentation, learning and teaching - the book is resolutely multidisciplinary, drawing on research on learning in educational and psychological sciences, as well as on philosophical and linguistic theories of dialogue and argumentation. (shrink)

Baker and Detiénne argue that the results reported in Stone and Wang and Alea et al. should be contextualized within a broader historical and societal perspective that takes into account the co‐evolution of social interaction practices and technology‐mediated collaborative activities.

This paper presents a theorisation of collaborative activity that was developed in the research field known as “collaborative learning”, in order to understand the processes of co-elaboration of meaning and knowledge. Collaboration, as distinguished from cooperation, coordination and collective activity, is defined as a continued and conjoined effort towards elaborating a “joint problem space” of shared representations of the problem to be solved. An approach to analysing the processes of co-construction of a joint problem space is outlined, in terms of (...) inter-discursive operations, together with approaches to defining different forms of cooperative activity. In conclusion, the specificity of this approach to defining collaboration is discussed in relation to other fields of research. (shrink)