Accounting literature has commonly judged the impact of regulation on auditors’ ethical commitment by studying daily audit practice. We argue that the content of the regulations themselves is an important determinant of such an impact. This paper evaluates the capacity of the content of regulation to promote audit ethics by reference to the European Union’s audit policy. Anchored in the extant conceptual perspectives on ethics, our analysis of relevant policy documents shows that the EU’s approach to audit ethics relates most (...) strongly to the deontological perspectives on ethics and leaves largely unexplored other means of promoting auditors’ ethical stance, such as by stimulating virtue ethics. We find that it is the EU regulators’ restricted view of the conceptual foundations of audit ethics that limits the capacity of their policy to effectively stimulate auditors’ ethical commitment. The paper also discusses the potential implications of our analysis for the design of future audit policy. (shrink)

This paper examines how Descartes’ philosophy was presented and discussed in articles and reviews published in Mind from 1900 to 1947, a period in which this most prestigious British philosophical journal was edited by George F. Stout (until 1920) and then by George E. Moore (from 1921 to 1947). The survey deals with various aspects of the reception of Cartesian philosophy in the journal: articles devoted to several topics of Cartesian thought, critical notices and reviews of the secondary literature, discussions (...) of twentieth-century English translations of Cartesian works. In line with the theoretical character of Mind, most of the interpreters discussed Cartesian philosophy with the aim either of checking its internal consistency or of proving how the Cartesian system might be rendered consistent with its own premises. In this respect, all the themes revolving around the problem of the Cartesian circle attracted the attention of commentators, and the intuitionist foundation of Cartesian theory was analyzed. Descartes’ metaphysics and natural philosophy were often evaluated from the perspective of contemporary philosophical debates, while their original historical context was neglected. Of particular relevance were issues like the mind-body problem, discussed at the beginning of the century in relation to developments in psychology, and the question of the existence of the external world, which was examined from various standpoints, metaphysically, epistemologically and from the point of view of linguistic analysis. Interest in Descartes was shown by many authors from major philosophers (such as Ward, Schiller, Taylor, Broad, Ryle) to lesser known scholars whose profiles and contributions are outlined. Through the angle of the Cartesian presence a sketch emerges of the rich and variegated philosophical scene of British culture in the first half of the twentieth century. (shrink)

Embora influente na recepção de Heidegger nos Estados Unidos da América, o trabalho de Dreyfus foi repetidas vezes criticado por desenvolver uma leitura distorcida e seletiva da fenomenologia de Heidegger. Nesse artigo, mostramos que, independentemente de seus desenvolvimentos posteriores em ciência cognitiva, sua crítica inicial à IA simbólica se apoia em duas teses que podem ser localizadas em Ser e Tempo, a saber, de que nosso senso de situação é pragmático-holístico, e intrinsecamente relevante. Após uma introdução geral, reconstruímos, numa primeira (...) seção, em linhas gerais o projeto da IA simbólica e o tom geral da crítica de Dreyfus; numa segunda seção, reconstruímos a crítica de Dreyfus a SAM, de R. Schank; na terceira seção, indicamos como as duas teses podem ser localizadas em Ser e Tempo; concluímos apontando questões pendentes. (shrink)

Quanto spazio concedono alla libertà dell'interprete un testo sacro come una sonata di Beethoven o un articolo della Costituzione? Nella musica così come nel diritto, di fronte a una legge o a una suite di Bach, l'interprete si muove sempre in una delicata zona di confine che si situa tra l'eseguire e il creare. Dall'anelito alla perfezione alla deriva dei virtuosismi, dal gusto dell'improvvisazione alla necessità dell'innovazione, il compito più alto, e arduo, dell'interprete è quello di farsi tramite fra passato (...) e futuro. (shrink)

In Berkeley’s writings the topic of light is discussed in two different ways, within a theory of perception and within a metaphysics of nature of a Platonic stamp. In his first work, the original Essay for a New Theory of Vision, light and colours are regarded as condition and object of vision; they are examined as contents of visual perception distinct from tangible perception. Light will be dealt with in a completely different manner in Berkeley’s last work, Siris, in which (...) a spiritualistic reading of the natural world is superimposed on modern science in general and on Newtonian physics in particular. In Siris, light is the instrument by which the causal activity of divine Intellect orders and permeates the natural world. A detailed analysis of the topic of light in the two aforementioned contexts shows inconsistencies and strained interpretations which derive from the apologetic use of the theory of vision in Berkeley’s early immaterialism and from the multi-layered and confused speculations of his late Siris. On the whole, Berkeley conceives light within the idealistic frame inherited from Platonic metaphysics of light; however, the specific themes examined in the Essay for a New Theory of Vision and in Siris derive from acquisitions of modern science, and are recast within a spiritualistic interpretation which intended both to neutralize scientific ideas through their phenomenistic reading and to exploit them for apologetic ends. (shrink)

Specificities associated with chromosomal linearity are not restricted to telomeres. Here, recent results obtained on fission and budding yeast are summarized and an attempt is made to define subtelomeres using chromatin features extending beyond the heterochromatin emanating from telomeres. Subtelomeres, the chromosome domains adjacent to telomeres, differ from the rest of the genome by their gene content, rapid evolution, and chromatin features that together contribute to organism adaptation. However, current definitions of subtelomeres are generally based on synteny and are largely (...) gene‐centered. Taking into consideration both the peculiar gene content and dynamics as well as the chromatin properties of those domains, it is discussed how chromatin features can contribute to subtelomeric properties and functions, and play a pivotal role in the emergence of subtelomeres. (shrink)

The growing reliance on non-governmental independent regulators in many social and economic domains, including corporate financial reporting, has brought to the fore concerns over their regulatory accountability. This study looks at one aspect of the regulatory due process-regulatory impact assessment (IA). Drawing on the analytical framework developed by Bovens (Public accountability: a framework for the analysis and assessment of accountability arrangements in the public domain. CONNEX papers, Research Group 2, Democracy and Accountability in the EU, 2006, Eur Law J 13(4): (...) 447–468, 2007), we evaluate the contribution of IA as an instrument for enhancing regulatory accountability in the context of the Financial Reporting Council, an independent regulator for the accountancy profession in the UK. The study’s findings suggest that, despite an increasing level of sophistication in the manner in which IA is used within FRC, the contribution of IA to regulatory accountability remains limited. Specifically, there are concerns as to whether IA is used to achieve a transparent and fair regulatory process or simply to maintain an image of good governance and justify policy decisions that would have been made even in the absence of IA. (shrink)

Reconstroem-se, neste artigo, as objeções de Daniel Dahlstrom e Rufus Duits à crítica de Tugendhat à tese heideggeriana de que o conceito primordial de verdade consiste na noção de desvelamento. De diferentes modos, ambos os autores mantêm que Heidegger, ao contrário das acusações de Tugendhat, seria capaz de dar conta da falsidade. Grosso modo, enquanto Dahlstrom propõe que Tugendhat não apreciou o caráter transcendental do conceito originário de verdade em Heidegger, Duits acusa Tugendhat de haver se prendido à perspectiva metafísica (...) da Vorhandenheit. O objetivo deste artigo é indicar, com a ajuda dessa discussão, a questão fundamental da crítica de Tugendhat que, como parte da literatura mostrou, reside não tanto na exigência de uma explicação para a falsidade, mas muito mais na exigência de uma justificação para a transição semântica de ‘verdade’. Após mostrar nas duas primeiras seções como, respectivamente, Dahlstrom e Duits não atingem o cerne da crítica de Tugendhat, defendo na terceira seção minha interpretação da crítica de Tugendhat contra certas reservas recentemente articuladas por Wrathall. Concluo indicando a consonância dessa interpretação com a concessão de Heidegger em Das Ende der Philosophie und die Aufgabe des Denkens e apontando algumas questões pendentes. (shrink)

Using ethnographic data from rural Northeast Brazil, this article explores, firstly, how climate uncertainties are interconnected to processes of accountability and blame, and, secondly, how this connection affects the activity of climate forecasting. By framing climate events in ways that downplay the inherent uncertainties of the atmosphere, political discourses on various scales, as well as religious narratives, create a propitious context for the enactment of what I call accountability rituals. Forecasters seem to attract to themselves a great deal of the (...) collective anxieties related to climate, and are very often blamed for the negative impact of climate events. This blaming may take place in a variety of ways, and has a range of practical results: from real physical violence to attacks on the authority and legitimacy of forecasters, by way of ridicule and jokes. I conclude by suggesting that, on the one hand, the study of the social uses of climate-related uncertainties offers special opportunities for understanding how human societies deal with uncertainty and blame; and that, on the other hand, a better understanding of these issues is necessary to improve relations between climate forecasting and the societies where it takes place ? the latter being a key issue in the processes of understanding and adapting to climate change. (shrink)

Biological evolution provides a creative fount of complex and subtle adaptations, often surprising the scientists who discover them. However, because evolution is an algorithmic process that transcends the substrate in which it occurs, evolution’s creativity is not limited to nature. Indeed, many researchers in the field of digital evolution have observed their evolving algorithms and organisms subverting their intentions, exposing unrecognized bugs in their code, producing unexpected adaptations, or exhibiting outcomes uncannily convergent with ones in nature. Such stories routinely reveal (...) creativity by evolution in these digital worlds, but they rarely fit into the standard scientific narrative. Instead they are often treated as mere obstacles to be overcome, rather than results that warrant study in their own right. The stories themselves are traded among researchers through oral tradition, but that mode of information transmission is inefficient and prone to error and outright loss. Moreover, the fact that these stories tend to be shared only among practitioners means that many natural scientists do not realize how interesting and lifelike digital organisms are and how natural their evolution can be. To our knowledge, no collection of such anecdotes has been published before. This paper is the crowd-sourced product of researchers in the fields of artificial life and evolutionary computation who have provided first-hand accounts of such cases. It thus serves as a written, fact-checked collection of scientifically important and even entertaining stories. In doing so we also present here substantial evidence that the existence and importance of evolutionary surprises extends beyond the natural world, and may indeed be a universal property of all complex evolving systems. (shrink)

This article examines social participation in water management in the Jaguaribe Valley, state of Ceará, Northeast Brazil. It argues that participatory approaches are heavily influenced by the general ideological and symbolic contexts in which they occur, that is, by how participants understand (or misunderstand) what is taking place, and associate specific meanings to things and events. An analysis of these symbolic factors at work sheds light on the potentialities of and limitations on participatory experiences not accounted for in usual structural (...) analyses. In the particular case of Ceará, this article describes how the idea of modernization, which is so pervasive in the ways economic development is presented in Brazil, provides a frame against which other meanings are constructed. In water management arenas, the presentation of participation as an aspect of the general modernization of the state has reorganized meanings and delegitimized some forms of knowledge and economic activities to the detriment of others. As a result, the promotion of equality through participation lost a great deal of efficacy, and this state of affairs provided some degree of social validation for asymmetries in participatory decision making processes. (shrink)

Strong evidence shows that exposure and engagement with the natural world not only improve human wellbeing but can also help promote environmentally friendly behaviors. Human-nature relationships are at the heart of global agendas promoted by international organizations including the World Health Organization’s “One Health” and the United Nations “Ocean Decade.” These agendas demand collaborative multisector interdisciplinary efforts at local, national, and global levels. However, while global agendas highlight global goals for a sustainable world, developing science that directly addresses these agendas (...) from design through to delivery and outputs does not come without its challenges. In this article, we present the outcomes of international meetings between researchers, stakeholders, and policymakers from the United Kingdom and Brazil. We propose a model for interdisciplinary work under such global agendas, particularly the interface between One Health and the UN Ocean Decade and identify three priority research areas closely linked to each other: human-nature connection, conservation-human behavior, and implementation strategies. We also discuss a number of recommendations for moving forward. (shrink)

In this essay, we discuss the relationship between education, human education and ethics in the context of orthodox neoliberalism, as well as some challenges presented to educational policy in Brazil. It is characterized as an exploratory study of a theoretical nature and is part of a set of three research projects at the doctoral level, carried out at a university in southern Brazil from 2017 to 2020. By contextualizing the current moment of neoliberalism in the country and presenting some foundations (...) of a human and ethical formation, we point to the current challenges present for the consolidation of an educational policy whose horizon is full human formation. The studies show that educational policy from the perspective of human formation today needs to guarantee conditions that articulate, within the school, access to scientific knowledge, creativity and self-organization of the subjects of the pedagogical process in its entirety. Keywords: Education. Human formation. Ethics. Neoliberalism. Education policy. (shrink)

In this article, we examine the ethical implications of human transgenesis by considering the phenomenon in its larger evolutionary context. After clarifying the concept of transgenesis, we show that rather than unprecedented or unnatural, transgenesis is a common aspect of the evolutionary process that has likely affected all extant living animals, humans included. Additionally, we demonstrate that human transgenesis is technically feasible and that the moral barriers to it are mostly based on irrational fears premised on distorted and unrealistic views (...) of “human nature”. Furthermore, we suggest that transgenically modifying persons might be morally preferable to relying blindly on the “natural lottery”, and that it is possible to do so in an ethical and responsible manner. (shrink)