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)

John Rawls' Difference Principle has been well known since his early papers on distributive justice, and has taken on renewed interest with the publication ofA Theory of Justice. The principle is one I find attractive, but I am skeptical of the arguments heretofore put forward in its defence. Here I will outline an entirely different defence which, while it may yield Rawls' desired conclusion, leaves one with a rather different picture from his of the place of the Difference Principle in (...) the theory of distributive justice. (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)

The modern biological definition of a chimera is a single organism composed of cells with multiple distinct genotypes. Chimeras combining human and nonhuman cells are invaluable for various kinds of research, providing a platform for the study of human cell development while avoiding the ethical issues involved in conducting this research on human subjects. There is also the possibility that human/nonhuman chimeras could one day be used to produce human organs for transplant. Yet human/nonhuman chimeras raise a number of unique (...) ethical challenges as well. Critics worry that they are ‘unnatural’, or will cause a kind of ‘moral confusion’, or pose a threat to human dignity. There are also concerns about the kinds of treatment we might owe to human/nonhuman chimeras. For example, introducing human pluripotent stem cells into a gorilla blastocyst could result in the animal developing a ‘humanlike’ brain, or developing human behaviours or characteristics. Would we need to treat such a being as we do our fellow humans? This chapter examines various arguments concerning research involving human/nonhuman chimeras, and the implications of these arguments for research policy. I conclude that research involving human/nonhuman chimeras is not intrinsically morally wrong, though it may be morally impermissible in some cases. However, I criticize the standard approach to evaluating the treatment of nonhumans in research, arguing that the moral treatment of nonhuman animals, including human/nonhuman chimeras, depends on contextual factors, rather than their moral status. (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)

The connections between forms of code and coding and the many crises that currently afflict the contemporary world run deep. Code and crisis in our time mutually define, and seemingly prolong, each other in ‘infinite branching graphs’ of decision problems. There is a growing academic literature that investigates digital code and software from a wide range of perspectives –power, subjectivity, governmentality, urban life, surveillance and control, biopolitics or neoliberal capitalism. The various strands in this literature are reflected in the papers (...) that comprise this special issue. They address topics ranging from social networks, mass media, financial markets and academic plagiarism to highway engineering in relation to the dynamics and diversity of crises. Against this backdrop, the purpose of this essay is to highlight and explore some of the underlying themes connecting codes and codings and the production and apprehension of ‘crisis’. We analyse how the ever-increasing intermediation of contemporary life by codes of various kinds has been closely shadowed by a proliferation of crises. We discuss three related aspects of the coupling of code and crisis (signification, performativity and excess) running across these seemingly diverse topics. We and the other contributors in this special issue seek to go beyond the restricted (and often restricting) understanding of code as the language of machines. Rather, we view code qua programs and algorithms as epitomizing a much broader phenomenon. The codes that we live, and that we live by, also tell us about the ways in which the ‘will to power’ and the 'will to knowledge' tend to be enacted in the contemporary world. (shrink)

Introduction -- Deleuze and Guattari and political theory -- Dramatization as critical method -- Dramatization : the ontological claims -- Language and the method of dramatization -- Cinema and the method of dramatization -- Events and the method of dramatization -- Conclusion.

In his recent book Reflective Democracy, Robert Goodin argues that 'external-collaborative' models of democratic deliberation procedures need to be supplemented by 'internal-reflective' deliberation. The exercise of the moral imagination plays a central role in Goodin's account of 'democratic deliberation within'. By imaginatively putting ourselves in the place of a range of others, he argues, including those who maybe not be able to represent their own interests, we can make their points of view 'communicatively present' in deliberation. Goodin's argument emphasizes the (...) role of art and other forms of cultural representation in helping to bring about this expansion of moral imagination. Drawing on debates in philosophy of mind concerning the scope and limits of our capacities to simulate other minds, I argue that Goodin's analysis of 'democratic deliberation within' conflates different kinds of imaginative project. In doing so, it underestimates both the difficulties of imaginatively putting ourselves in the place of others and the political risks in doing so. I argue, alternatively, that moral engagement with others involves the capacity for sympathy and that art and other forms of cultural representation can enlarge the scope of our sympathies, by assisting us to overcome imaginative resistance to alien points of view. In developing this argument, I provide a qualified defense of Iris Young's claim that respect for others involves 'asymmetrical reciprocity'. (shrink)

Many of the earliest books, particularly those dating back to the 1900s and before, are now extremely scarce and increasingly expensive. We are republishing these classic works in affordable, high quality, modern editions, using the original text and artwork.

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 ...

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)

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)

The place and impact of large, elite business schools is hotly debated. Compared to such establishments, little has been written about smaller, regional, community-oriented business schools that serve and interact with their various communities at home or abroad. Focusing on one of the smaller regional business schools in the UK, and incorporating perspectives from further afield, this book seeks to redress that balance. This local focus enables a more holistic understanding of what really goes on in terms of the complex (...) relationships, practices, challenges and contexts at play in such an arena. The book, conceived throughout the Covid-19 pandemic, reverberates with a multiplicity of voices, perspectives and narratives, and reflects a process of collaborative autoethnography and critical friendship. It will be of great value to academics, students and others who are interested in optimising the benefits of regional business schools around the world. (shrink)

In this paper, we give an account of some of the necessary conditions for an effectively functioning public sphere, and then explore the question of whether these conditions allow for the expression of ideas and values that are fundamentally incompatible with those of liberalism. We argue that speakers who advocate or glorify violence against democratic institutions fall outside the parameters of what constitutes legitimate public debate and may in fact undermine the conditions necessary for the flourishing of free speech and (...) public dialogue more generally. (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)

This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be (...) preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. (shrink)

Philosophers are inclined to raise philosophical dust by asking such questions as, what relations must exist between two body occurrences for them to be body occurrences of the same body? or what relation among person-stages makes them stages of the same person? and then complain that they cannot see the answers. I want to argue that the reason they cannot see the answers is that these questions and others like them are misconceived.

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)

This book deepens and extends the dialogue between Buddhist philosophy and 4E philosophy of mind and phenomenology. It engages with core issues in the philosophy of mind, broadly construed in and through the dialogue between Buddhism and enactivism.

When experienced in-person, engagement with art has been associated—in a growing body of evidence—with positive outcomes in wellbeing and mental health. This represents an exciting new field for psychology, curation, and health interventions, suggesting a widely-accessible, cost-effective, and non-pharmaceutical means of regulating factors such as mood or anxiety. However, can similar impacts be found with online presentations? If so, this would open up positive outcomes to an even-wider population—a trend accelerating due to the current COVID-19 pandemic. Despite its promise, this (...) question, and the underlying mechanisms of art interventions and impacts, has largely not been explored. Participants were asked to engage with one of two online exhibitions from Google Arts and Culture. With just 1–2 min exposure, both improved negative mood, state-anxiety, loneliness, and wellbeing. Stepdown analysis suggested the changes can be explained primarily via negative mood, while improvements in mood correlated with aesthetic appraisals and cognitive-emotional experience of the exhibition. However, no difference was found between exhibitions. We discuss the findings in terms of applications and targets for future research. (shrink)

The significance of big data for driving health research and improvements in patient care is well recognised. Along with these potential benefits, however, come significant challenges, including those concerning the sharing and linkage of health and social care records. Recently, there has been a shift in attention towards a paradigm of data sharing centred on the ‘trusted research environment’ (TRE). TREs are being widely adopted by the UK’s health data initiatives including Health Data Research UK (HDR UK),1 Our Future Health2 (...) and Genomics England.3 A recent review commissioned by the UK’s Department of Health and Social Care (hereafter referred to as the ‘Goldacre Review’) places TREs at the heart of its recommendations around the future of National Health Service (NHS) health data sharing for research, describing them as the ‘clear path forward’ to a health data system in which trust is ‘earned’ through ‘provable, credible steps to protect patient privacy, and by being transparent with everyone about everything that is done with their deepest medical secrets’.4 We argue that rather than building public trust, the TRE model actually reduces the need for trust in the use and sharing of patient health data. This is because trust is importantly connected to vulnerability and uncertainty; an essential part of trusting someone is accepting that one’s trust could be disappointed or betrayed. In attempting to provide assurances or guarantees of data privacy and security, TREs strive to remove this vulnerability, and so remove the need for trust. We do not see this as a problem and are broadly supportive of this kind of data sharing model because of the increased security and oversight it provides. However, having argued that TREs are not actually concerned with trust, we consider the importance of being precise about the words that we use …. (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)