Accounting firms are reporting the use of Artificial Intelligence in their auditing and advisory functions, citing benefits such as time savings, faster data analysis, increased levels of accuracy, more in-depth insight into business processes, and enhanced client service. AI, an emerging technology that aims to mimic the cognitive skills and judgment of humans, promises competitive advantages to the adopter. As a result, all the Big 4 firms are reporting its use and their plans to continue with this innovation in areas (...) such as audit planning risk assessments, tests of transactions, analytics, and the preparation of audit work-papers, among other uses. As the uses and benefits of AI continue to emerge within the auditing profession, there is a gradual awakening to the fact that unintended consequences may also arise. Thus, we heed to the call of numerous researchers to not only explore the benefits of AI but also investigate the ethical implications of the use of this emerging technology. By combining two futuristic ethical frameworks, we forecast the ethical implications of the use of AI in auditing, given its inherent features, nature, and intended functions. We provide a conceptual analysis of the practical ethical and social issues surrounding AI, using past studies as well as our inferences based on the reported use of the technology by auditing firms. Beyond the exploration of these issues, we also discuss the responsibility for the policy and governance of emerging technology. (shrink)

Effective stress management strategies correlate with improved academic performance in college students, yet inconsistent findings in existing research warrant further investigation. This study explored the intricate interplay between stress levels, coping strategies, and academic achievement in HyFlex learningenvironments. A stratified random sample of 111 students from five specializations within the Bachelor of Secondary Education program participated. Utilizing a descriptive-correlational design, data were collected through validated self-report questionnaires and a weighted general average. Subsequent descriptive statistics and bivariate correlation analysis revealed moderate (...) stress levels among participants who preferred task-oriented coping strategies. Interestingly, a significant positive association was observed between stress levels and academic achievement and emotion-oriented coping strategies, while a negative correlation emerged between stress and task-oriented coping strategies. Avoidance-oriented coping strategies, conversely, displayed a significant negative association with academic success. These findings underscore the crucial role of educational institutions in providing robust support mechanisms for stress management and cultivating a task-focused learning environment to optimize student well-being and academic performance within the HyFlex model. (shrink)

This chapter explores how what is dismissed as “trans activism” is often public philosophy. It considers how so‐called “public philosophy” on trans issues often does a substantially worse job of living up to the name. The chapter discusses how the dichotomy between “trans activism” and “public philosophy” provides a pretext for marginalizing trans voices. To draw on Black feminist philosophical thought, lived experience is a criterion for knowledge of the needs of marginalized people. Like other marginalized communities, trans communities have (...) encountered many areas in which hermeneutical liberation is needed. Public philosophy as trans activism is often systemically and systematically ignored or willfully misinterpreted as being biased and motivated by self‐interest, whereas anti‐trans (public) philosophy is seen as asking the important questions. (shrink)

In November 2011, Citizenship and Immigration Canada paused the parents/grandparents (PGP) sponsorship immigration and announced a new Super Visa program simultaneously to facilitate family reunification, specifically among older adults waiting to be reunified with their children in Canada. We conducted a qualitative study to understand the experiences of immigrant families with the Super Visa Program. In total, 19 semi-structured interviews were conducted in Toronto with Chinese immigrants and parents holding a Super Visa. Our findings revealed that Super Visa program is (...) helpful for family reunification, especially for those whose regular visa applications are not successful. However, Super Visa is still a visitor visa and parents/grandparents have to leave after a maximum of two years. This temporary status of their parents does not promote among immigrants a sense of belonging in Canada, but reinforces their feeling of being treated as “foreigner”. They also debunked the stigma that older parents/grandparents come to Canada for better welfare and are non-contributor and a burden to Canadian society. We observe older parents/grandparents are categorized as “undesirable” and their unpaid contributions to immigrant family and Canada society are rendered invisible. We argue there exits an inherent link between PGP policy changes and social injustice. Behind the negative portrayal of older parents/grandparents and policy changes on them is State’s neoliberal governmentality grounded upon market norms and mechanism. The immigration and social injustice inflicting on older PGP migrants manifests that neoliberal immigration regime is still structurally raced, gendered, classed, and may be intertwined with other stigmatizing dynamics such as ageist, ableist etc. within the State’s power relationship. (shrink)

Toute relation fraternelle dépend de l’organisation de la famille, du mythe et de l’histoire familiale. En situation d’exil, des éléments supplémentaires entrent en jeu. Ces relations sont étroitement liées aux interactions parents/enfants et à l’étape du cycle de vie de la famille lors de l’arrivée de l’enfant. La migration remet en question l’équilibre des places et des rôles des enfants. Quelle va être la fonction de ceux-ci dans un système recomposé? Quelles sont les modalités de leur investissement dans la survie (...) du système familial? La rencontre avec les familles d’origine étrangère, dans un contexte de recherche, permet d’observer que les fratries se structurent autour de la situation d’exil : entre pays/cultures d’origine et d’accueil. Les exemples cliniques visent à mieux saisir les subtils aménagements à l’intérieur de ces fratries qui permettront de dégager des perspectives de soin. (shrink)

Toute relation fraternelle dépend de l’organisation de la famille, du mythe et de l’histoire familiale. En situation d’exil, des éléments supplémentaires entrent en jeu. Ces relations sont étroitement liées aux interactions parents/enfants et à l’étape du cycle de vie de la famille lors de l’arrivée de l’enfant. La migration remet en question l’équilibre des places et des rôles des enfants. Quelle va être la fonction de ceux-ci dans un système recomposé? Quelles sont les modalités de leur investissement dans la survie (...) du système familial? La rencontre avec les familles d’origine étrangère, dans un contexte de recherche, permet d’observer que les fratries se structurent autour de la situation d’exil : entre pays/cultures d’origine et d’accueil. Les exemples cliniques visent à mieux saisir les subtils aménagements à l’intérieur de ces fratries qui permettront de dégager des perspectives de soin. (shrink)

The author explains key aspects of Spain’s polemical Age of Reason, particularly the uncertain shifts in scientific ideas, the developing confusion of philosophical attitudes, the controversial movements in literary theories, the popular ...

In this paper, we examine the scientific, legal, and ethical foundations for inclusion of transgender women athletes in competitive sport, drawing on IOC principles and relevant Court of Arbitration for Sport decisions. We argue that the inclusion of trans athletes in competition commensurate with their legal gender is the most consistent position with these principles of fair and equitable sport. Biological restrictions, such as endogenous testosterone limits, are not consistent with IOC and CAS principles. We explore the implications for recognizing (...) that endogenous testosterone values are a ‘natural physical trait’ and that excluding legally recognized women for high endogenous testosterone values constitutes discrimination on the basis of a natural physical trait. We suggest that the justificatory burden for such prima facie discrimination is unlikely to be met. Thus, in place of a limit on endogenous testosterone for women, we argue that ‘legally recognized gender’ is most fully in line with IOC and CAS principles. (shrink)

This study explored the experiences of the newly-hired faculty in the university to acquire an in-depth and profound understanding of these experiences. It involved eight purposively chosen faculty in a semi-structured interview and focus group discussion documented in voice and video recorders. Using Colaizzi’s seven step-approach to data analysis, results revealed three paradoxical themes: the joys and struggles of teaching, successes and pains of learning, and the privileges and challenges of serving. On the one hand, the joys and struggles of (...) teaching were brought about by their adjustments in instruction. On the other hand, successes and pains of learning centered on professional growth. Finally, the privileges and challenges of serving incorporated the experiences in research, production, and extension. Generally, these teachers have experienced ups and downs in their first two years of teaching at a higher education institution. On the basis of study findings, implications and recommendations are discussed. (shrink)

Perhaps a part of what makes expertise so inspiring to the curious researcher is the possibility of appropriating the structural components of skilled action to draw a roadmap towards their achievement that anyone might be able to follow. Accordingly, the purpose of this essay is to shed light upon the role that creativity plays in the production and environment of skilled action to that foregoing end. In doing so, I suggest that the lessons to be learned from recent empirical research (...) on creativity has much to offer to the cognitive science of skill and expertise. Experts are able to bring their intelligence to bear in controlling fast and seemingly automatic actions by utilizing a form of control often called ‘intelligent automaticity.’ In this spirit, I argue that the environment of intelligently automatic action control curates a similarly ideal environment for the processes of creativity. Moreover, insofar as creativity is ideally operative within the environment of expert action control, I argue further that creativity functions as one representative form of ‘intelligence’ embedded within otherwise fluid, and automatic expert actions. Creativity is able to do so even without conscious representation through the powers of incubated cognition. (shrink)

This article reflects on the increasing roles of faith-based organisations (FBOs) and individual followers in the provision of health services in Zimbabwe within the context of declining capabilities of state-funded and state-owned health facilities. In colonial and post-colonial Africa in general and Zimbabwe in particular, FBOs have consistently contributed to the provision of public services and social security. We contend that state fragilities in the Zimbabwean political landscape result in severe public service delivery deficits that are often filled by FBOs (...) and individual followers. The implications for FBOs and individual followers are twofold. Firstly, the increased involvement of FBOs in the production and provision of public services such as education and health services afford FBOs with opportunities and spaces to evangelise. Secondly, and on the downward side, the provision of health services can often be expensive and diverts attention from the core business of these religious organisations. The article reveals that in the context of economic and governance crises, FBOs play an increasingly momentous role in providing health care services in Zimbabwe. The article focuses on Zimbabwe during the crisis periods of 2007–2009 and 2018 up to the current (2022) socio-economic and political declines, poor governance, and the subsequent fragilities in the state.Contribution: Faith-based organisations assume increasing roles in the provision of health services in place of failing states. Those increased roles provide FBOs opportunities to evangelise. However, FBOs are not a sustainable replacement because they become afflicted with the same financial challenges that bedevil the state. (shrink)

Many employers assess their workforces with gendered and racialized imagery that can put groups of workers and applicants at a disadvantage in the labor market. Based on 78 interviews with white employers in Atlanta, the author reveals that some employers use a complex but widely shared stereo-type of Black working-class women as single mothers to typify members of this group. These employers use this single-mother image to explain why they think Black women are poor workers, why they think Black women (...) are reliable workers, and why they think Blacks are poorly prepared for the labor market. In focusing on these white employers' claims, the author concentrates not on the well-documented out-comes of labor market discrimination, such as differential rates of pay and promotion, but on how employers construct and use the images that may from the basis of it. This is especially relevant amid current attacks on affirmative action programs. (shrink)

Studies in the psychology of visual expertise have tended to focus on a limited set of expert domains, such as radiology and athletics. Conclusions drawn from these data indicate that experts use parafoveal vision to process images holistically. In this study, we examined a novel, as-of-yet-unstudied class of visual experts—architects—expecting similar results. However, the results indicate that architects, though visual experts, may not employ the holistic processing strategy observed in their previously studied counterparts. Participants (n = 48, 24 architects, 24 (...) naïve) were asked to find targets in chest radiographs and perspective images. All images were presented in both gaze-contingent and normal viewing conditions. Consistent with a holistic processing model, we expected two results: (1) architects would display a greater difference in saccadic amplitude between the gaze- contingent and normal conditions, and (2) architects would spend less time per search than an undergraduate control group. We found that the architects were more accurate in the perspectival task, but they took more time and displayed a lower difference in saccadic amplitude than the controls. Our research indicates a disjunctive conclusion. Either architects are simply different kinds of visual experts than those previously studied, or we have generated a task that employs visual expertise without holistic processing. Our data suggest a healthy skepticism for across-the-board inferences collected from a single domain of expertise to the nature of visual expertise generally. More work is needed to determine whether holism is a feature of all visual expertise. (shrink)

What occurs in the mind of an expert who is performing at their very best? In this paper, I survey the history of debate concerning this question. I suggest that expertise is neither solely a mastery of the automatic nor solely a mastery of intelligence in skilled action control. Experts are also capable of performing automatic actions intelligently. Following this, I argue that unconscious-thought theory (UTT) is a powerful tool in coming to understand the role of executive, intelligent action control (...) in the fluidly automatic performance of expertise. Relying on a body of empirical evidence concerning the cognitive structures and perceptual strategies employed by experts, I show that the realm of skilled action is an ideal environment within which the powers of unconscious cognitive processing can have positive effects on action. I conclude that experts rely upon unconscious thinking in the production of intelligently automatic skilled actions. (shrink)

It’s relatively easy to say that the debates about whether trans and intersex women athletes deserve full and equal inclusion in women’s sport is a contentious contemporary issue. I’ve already argued for the legal, ethical, and scientific basis for full and equal inclusion of trans and intersex women in women’s sport. In this paper, I want to analyze what I take to be a representative selection of recent arguments against full and equal inclusion of trans and intersex women in women’s (...) sport. In short, these arguments tend to be based on mere assumption, unsupported “common sense,” straw arguments, fallacious question begging, and a number of hypotheticals and unsupported counterfactuals rather than established fact. Essentially, they’re based on a lot of “ifs.”. (shrink)

Ethical and theological concern for nonhuman animals has been a primary characteristic of the neo-Vaiṣṇava movement of Assam, India. This concern is reflected in its strict prohibition of blood sacrifice or any kind of cruelty toward animals. At the same time, theologically, this faith puts all living beings, human and nonhuman, on an equal ontological footing and urges its followers to see God in all creatures. The present article looks at some of these concerns/considerations of this faith for nonhuman animals (...) and, at the same time, also takes into account neo-Vaiṣṇavism's historical backdrop and a few of its inner contradictions. (shrink)

One of the dominant behavioral markers of visual-expert search strategy, Holistic Visual Processing (HVP), suggests that experts process information from a larger region of space in conjunction with a more focused gaze pattern in order to improve search speed and accuracy. To date, extant literature suggests that visual search expertise is domain specific, including HVP and its associated behaviors. The current study is the first to use eye tracking to directly measure the HVP strategies of two expert groups, radiologists and (...) architects, in comparison to one another and a novice control. In doing so, we replicated and extended this prior research: visual expertise is domain specific. However, our eye tracking data indicate that contrary to this prior work, HVP strategies are transferable across domains. Yet, despite the transfer of HVP strategies, there is neither reduced search time nor greater accuracy in visual search outside of an expert’s domain. Therefore, our data suggest that HVP behaviors are a particular form of visual search mechanism that, outside of an expert’s native search-ecology, are not necessarily conducive to more general visual search success. It is in addition to explicit knowledge of an expert’s domain, how to search, and where to search, that HVP strategies are their most effective for visual search success. (shrink)

Collection of life experience thoughts of a physician.

This paper uses Beijing Youth Daily , the second biggest local newspaper in Beijing, as a case study to examine Chinese news people's perceptions of their professional roles and unethical practices. The author argues that Chinese journalistic professionalism has developed. Journalists see their most fundamental role as that of disseminator. Their concepts of professional roles and virtues are surprisingly similar to those held by journalists in liberal democratic countries. However, Chinese journalists' partial representation of the party/state and their tolerance towards (...) unethical practices such as paid journalism or “red envelopes” suggest they are more likely to be under pressures from both politics and commerce. (shrink)

Gender affects us, but we also affect gender. This study reveals some of the ways women in two types of occupations—furniture sales and secretarial—shape the system of gender. As they struggle to define their identities within a segregated occupational structure, these women evoke notions of their differences from men and from other women, as well as their similarities to each group, in ways that are consistent with feminist theoretical positions on these issues. I argue that the ways these women define (...) themselves have consequences for the shape of the system of gender. Many women inadvertently reinforce gender either by upholding traditional gender categories or by devaluing women. Yet some women create a powerful opportunity to dismantle gender by appreciating the work women have done and aligning themselves with these women to break out of staid gender categories. (shrink)

Martin Luther King, Jr.’s anti-war speech, “Beyond Vietnam,” is a noteworthy example of deliberation by dissent from the margins. Attention is given to the formation of his moral argument from similitude, its foundation in metaphor and archetypal imagery, and how it shifted perspective to enable the introduction of alternative lines of argument. King’s argumentation, as it worked rhetorically toward making the war debatable, exhibited key features of deliberative dissent, including catachresis, contingency, perspective, and incommensurability.

This book propels the study of American revolutionary and radical Thomas Paine into the twenty-first century by engaging an interdisciplinary and international group of scholars in an exploration of Paine's role in politics, literature, and the invention of the global.

On spiritual aspects of the Bhagavadgītā and Krishna, Hindu deity.

The term ‘mutual constitution’ appears with regularity in scholarship on intersectionality, but what does it mean? We could not easily answer this question in the usual way – by reading books and articles about it – because the term has not received direct, widespread or sustained engagement in feminist theory. This led us to analyse a wide range of feminist scholarship – the entire set of 379 articles in women’s studies journals that consider both intersectionality and mutual constitution – to (...) determine whether there are patterns and commonalities in the ways this important theoretical term is used. Our analysis reveals that while there is widespread agreement that mutual constitution does not allow for an additive or binary approach, this is the only major point of shared understanding of this term. Scholars disagree over whether mutual constitution is, in fact, the same thing as intersectionality, and in practice, clusters of disciplines use the term with different norms and levels of precision. Because of the explanatory potential of this term in intersectional theory, we recommend on the basis of our analysis that social scientists reconsider the convention of asserting that entities such as race, class and gender are mutually constituted and borrow the methodological tools from feminist historians, literary critics and other humanists that would allow for a genuine determination and demonstration of when entities are mutually constituted. (shrink)

Proceedings of the National Seminar on the Philosophy of Ramanuja, sponsored by ICPR, New Delhi during 4-6 April, 2016.

La subtitulación cuenta con un gran potencial didáctico que facilita el diseño universal de aprendizaje. Mediante el análisis de percepciones con datos cuantitativos y cualitativos se persigue conocer tanto las ideas previas sobre los usos pedagógicos de la subtitulación como la percepción de los futuros profesores de idiomas de educación secundaria de su potencial como herramienta o recurso didáctico que favorezca la integración. Los resultados muestran que los docentes de lenguas de Educación Secundaria Obligatoria están familiarizados con la subtitulación como (...) consumidores, pero necesitan formación pedagógica para incluirla en su práctica docente y así, hacer la docencia más inclusiva. (shrink)

We propose that culture affects people through their perceptions of what is consensually believed. Whereas past research has examined whether cultural differences in social judgment are mediated by differences in individuals’ personal values and beliefs, we investigate whether they are mediated by differences in individuals’ perceptions of the views of people around them. We propose that individuals who perceive that traditional views are culturally consensual (e.g., Chinese participants who believe that most of their fellows hold collectivistic values) will themselves behave (...) and think in culturally typical ways. Four studies of previously well-established cultural differences found that cultural differences were mediated by participants’ perceived consensus as much as by participants’ personal views. This held true for cultural differences in the bases of compliance (Study 1), attributional foci (Study 2), and counterfactual thinking styles (Study 3). To tease apart the effect of consensus perception from other possibly associated individual differences, Study 4 experimentally manipulated which of two cultures was salient to bicultural participants and found that judgments were guided by their perception of the consensual view of the salient culture. (shrink)

Healthcare systems and health professionals are facing a litany of stressors that have been compounded by the pandemic, and consequently, this has further perpetuated suboptimal mental health and burnout in nursing. The purpose of this paper is to report select findings from a larger, national study exploring gendered experiences of mental health, leave of absence (LOA), and return to work from the perspectives of nurses and key stakeholders. Given the breadth of the data, this paper will focus exclusively on the (...) qualitative results from 53 frontline Canadian nurses who were purposively recruited for their workplace insight. This paper focuses on the substantive theme of “Breaking Point,” in which nurses articulated a multiplicity of stress points at the individual, organizational, and societal levels that amplified burnout and accelerated mental health LOA from the workplace. These findings exemplify the complexities that underlie nurses' mental health and burnout and highlight the urgent need for multipronged individual, organizational, and structural interventions. Robust and timely interventions are needed to restore the health of the nursing profession and sustain its future. (shrink)