Critical analyses of the audit profession have become more common in recent years. Many of these analyses focus on the entire audit profession in developing their criticisms and concerns. In this paper, the scope of analysis is narrowed to examine in depth the auditing profession's use of the concepts of reasonable assurance and materiality in audit performance and audit communications. Reasonable assurance and materiality are the terms that auditors use to describe the scope of their responsibility to the public. (...) Similarly, reasonable assurance and materiality are the key determinants of audit effort. An overview of official guidance, practitioner reports, and academic research reveals that these two key concepts are not well specified nor are they consistently applied in audit practice. These findings are evaluated from two competing perspectives on professions – the traditional, functionalist perspective and the critical theorists' perspective. Evaluation from the latter perspective leads to a conclusion that the profession's use of these key terms to guide practice and communication leaves the profession open to charges of mystification and unjustified paternalism. (shrink)

This book brings together contributions that scrutinize the relation between the material and the discursive. Highlighting the materiality of discourse and the entanglement of matter and meaning, the volume explores how a materialist discourse analysis and theory can be put into practice.

It may soon become possible not just to replace, but to re-grow healthy tissues after injury or disease, because of innovations in the field of Regenerative Medicine. One particularly promising innovation is a regenerative valve implant to treat people with heart valve disease. These implants are fabricated from so-called ‘smart’, ‘lifelike’ materials. Implanted inside a heart, these implants stimulate re-growth of a healthy, living heart valve. While the technological development advances, the ethical implications of this new technology are still (...) unclear and a clear conceptual understanding of the notions ‘smart' and ‘lifelike' is currently lacking. In this paper, we explore the conceptual and ethical implications of the development of smart lifelike materials for the design of regenerative implants, by analysing heart valve implants as a showcase. In our conceptual analysis, we show that the materials are considered ‘smart’ because they can communicate with human tissues, and ‘lifelike’ because they are structurally similar to these tissues. This shows that regenerative valve implants become intimately integrated in the living tissues of the human body. As such, they manifest the ontological entanglement of body and technology. In our ethical analysis, we argue this is ethically significant in at least two ways: It exacerbates the irreversibility of the implantation procedure, and it might affect the embodied experience of the implant recipient. With our conceptual and ethical analysis, we aim to contribute to responsible development of smart lifelike materials and regenerative implants. (shrink)

Focusing on the multi-dimensionality of interactional settings, this study analyzes how the material world is a significant factor in the sequential co-production of the video-taped doctor—patient interactions. The analysis shows how a material artifact, the patient's file, is relevant in two ways: a) as a device which is employed in the sequential organization of the interaction. The patient's file is being used in the contexts of topic development and topic change. b) The file with its specific physical and symbolic (...) features is being co-produced and contested by both actors as a knowledge reservoir. Further inspection of the interactions in concert with theoretical reflections of the role of space and materiality suggests that interactions should be interpreted as happening in spatially arranged constellations of material objects and actors. In these both rigid and flexible constellations boundaries are established, access is distributed, and meaning is solidified. (shrink)

The use of preimplantation genetic diagnosis (PGD) has expanded both in number and scope over the past 2 decades. Initially carried out to avoid the birth of children with severe genetic disease, PGD is now used for a variety of medical and non-medical purposes. While some human studies have concluded that PGD is safe, animal studies and a recent human study suggest that the embryo biopsy procedure may result in neurological problems for the offspring. Given that the long-term safety of (...) PGD has not been clearly established in humans, this study sought to determine how PGD safety is presented to prospective patients by means of a detailed website analysis. The websites of 262 US fertility centres performing PGD were analysed and comments about safety and risk were catalogued. Results of the analysis demonstrated that 78.2% of centre websites did not mention safety or risk of PGD at all. Of the 21.8% of centres that did contain safety or risk information about PGD, 28.1% included statements highlighting the potential risks, 38.6% presented information touting the procedure as safe and 33.3% included statements highlighting potential risks and the overall safety of the procedure. Thus, 86.6% of PGD-performing centres state that PGD is safe and/or fail to disclose any risks on their websites despite the fact that the impact of the procedure on the long-term health of offspring is unproven. This lack of disclosure suggests that informed consent is inadequate; this study examines numerous factors that are likely to inhibit comprehensive discussions of safety. (shrink)

Abstract There is one assumption that is shared by practically all popular religious and philosophic systems, ancient and modern, Eastern and Western. In truth it may well be that it is this single assumption which makes such ?systems? possible. That shared assumption is the belief in a ?just universe?, i.e. ?just? in the sense of morally ordered, morally predictable and morally explainable. This assumption rests, as most assumptions must, on pragmatic grounds; that is to say, the assumption is retained or (...) used because it gets the users where they want to go, i.e. the assumption works. But if it could be shown that this assumption, aside from being useful, leads to insuperable logical or empirical problems, then this might be prima facie grounds for rejecting the assumption. Part I examines the historical roots of the assumption of a just universe. Part II, examines three implications that would seem to follow from the assumption that the universe, the world, is a just place in which to live. Part III explores the unacceptable consequences that are found in and that follow from these three implications and that necessitate the rejection of the assumption of the just universe of Part I. (shrink)

An adequate semantics for generic sentences must stake out positions across a range of contested territory in philosophy and linguistics. For this reason the study of generic sentences is a venue for investigating different frameworks for understanding human rationality as manifested in linguistic phenomena such as quantification, classification of individuals under kinds, defeasible reasoning, and intensionality. Despite the wide variety of semantic theories developed for generic sentences, to date these theories have been almost universally model-theoretic and representational. This essay outlines (...) a range of proof-theoretic analyses for characterizing generics. Particular attention is given to an expressivist proof-theory that can be traced to 1) work on logical syntax that Carnap undertook prior to his turn toward truth-conditional model theory in the late 1930s, and 2) research on sequent calculi and natural deduction systems that originate in work from Gentzen and Prawitz.1. (shrink)

(1983). Children's Perception of Science: an analysis of the notion of infallibility in the coverage of evolution in ‘textbooks’ and some other teaching materials. Educational Studies: Vol. 9, No. 2, pp. 93-103.

Resumen: En la primera parte del presente artículo se estudia la naturaleza de los denominados culturemas, entendidos como unidades semióticas cuyo referente es un elemento perteneciente a una cultura dada desconocido o sin equivalente exacto en otras culturas y que, por tanto, es percibida como una especificidad cultural. Igualmente, se analizan los criterios tanto para su clasificación tradicional por contenido referencial como su clasificación por relevancia semiótica en una traducción. En la segunda parte se aplica el método culturo-traductológico para analizar (...) culturemas presentes en la obra de Iván Turguéniev, Rudin, y la forma de transponerlos en las diferentes versiones al español existentes por parte de distintos traductores.: In the first part of this article, the nature of so-called culturemes is studied, understood as semiotic units referring to an element belonging to a given culture which is unknown or without an exact equivalent in other cultures, and which is therefore perceived as a cultural specificity. Additionally, criteria are examined for both their traditional classification by referential content, and their classification by semiotic relevance in a translation. In the second part, the cultural-traductological method is used to analyse culturemes present in Rudin, the work by Iván Turguéniev, and the way of transposing these in the different Spanish versions by different translators. (shrink)

_Concept and Judgment in Brentano's Logic Lectures_ provides an analysis of an important feature of Brentano's philosophy in the 19th century. Relevant materials in both German and English are also included in the volume.

This article analyses the Swedish TV series Hållbart näringsliv (HN) to study hegemonic discursive formations over the meaning of the climate crisis. Combining new materialist approaches in discourse studies with a political ecology understanding of the socio-ecological entanglement, we propose the concept of technocratic solutionism to understand how the neo-liberal green economy secures instrumentalist discourses on nature in the Swedish context. The discourse-theoretical analysis of nine HN episodes identifies four nodal points which articulate the technocratic solutionist discourse: capital’s leading (...) role, Nordic exceptionalism, substitutionalism and long-termism. We argue that the climate crisis can be understood as a materiality that dislocates capitalist assemblages, which then, in response, deploy a techno-solutionism discourse to protect the core principles of economic growth and profitability while marginalizing potential radical alternatives. (shrink)

Materialists about human persons think that we are material through and through—wholly material beings. Those who endorse materialism more widely think that everything is material through and through. But what is it to be wholly material? In this article, I answer that question. I identify and defend a definition or analysis of ‘wholly material’.

Unlike sonographic examinations, sonic fetal heartbeat monitoring has received relatively little attention from scholars in the social sciences. Using the case of fetal heartbeat monitoring as part of midwifery prenatal care in Germany, this contribution introduces music as an analytical tool for exploring the aesthetic dimensions of obstetrical surveillance practices. Based on ethnographic stories, three orchestrations are compared in which three different instruments help audiences to listen to what becomes fetal heartbeat music and to qualify fetal and pregnant lives in (...) relation to each other. In the Doppler-based orchestration, audible heartbeat music is taken as a sign of a child in need of parental love and care cultivated to listen. The Pinard horn makes esoteric fetal music that can be appreciated by the midwife as a skilled instrumentalist alone and helps to enact a child hidden in the belly. The cardiotocograph brings about soothing music and a reassuring relationship with a child but also durable scripts of juridical beauty. This material-semiotic analysis amplifies how well-being is shaped in midwifery prenatal care practices. (shrink)

The inaugural title in the new, Open Access series BSPS Open, The Material Theory of Induction will initiate a new tradition in the analysis of inductive inference. The fundamental burden of a theory of inductive inference is to determine which are the good inductive inferences or relations of inductive support and why it is that they are so. The traditional approach is modeled on that taken in accounts of deductive inference. It seeks universally applicable schemas or rules or a (...) single formal device, such as the probability calculus. After millennia of halting efforts, none of these approaches has been unequivocally successful and debates between approaches persist. The Material Theory of Induction identifies the source of these enduring problems in the assumption taken at the outset: that inductive inference can be accommodated by a single formal account with universal applicability. Instead, it argues that that there is no single, universally applicable formal account. Rather, each domain has an inductive logic native to it. Which that is, and its extent, is determined by the facts prevailing in that domain. Paying close attention to how inductive inference is conducted in science and copiously illustrated with real-world examples, The Material Theory of Induction will initiate a new tradition in the analysis of inductive inference. (shrink)

While participation in social media has become everyday practice among young people, there have been few studies examining how youth as social media users are represented in the media discourse. Focusing on the promotional materials of an award-winning and widely-viewed documentary film, The Social Dilemma, this paper examines the media depictions of youth that attract the public’s attention. Through a social semiotic analysis, we analyzed the representational, interactive, and compositional meanings in the poster and trailer to identify how (...) young people have been represented in the media discourse. Our findings show that they are constructed as vulnerable social media users who are manipulated by social media companies. We argue that such depictions of youth not only negate their sense of agency but also ignore their active engagement in the participatory culture afforded by social media. The implications of such depictions propagate a protectionist perspective of youth. This can undermine efforts towards the development of an empowerment approach in digital literacy education. (shrink)

Many scholars view artworks as the products of cultural history and arbitrary institutional conventions. Others construe art as the result of psychological mechanisms internal to the organism. These historical and psychological approaches are often viewed as foes rather than friends. Is it possible to combine these two approaches in a unified analysis of the perception and consciousness of artworks? I defend a positive answer to this question and propose a psycho-historical theory, which argues that artworks are historical and material (...) artefacts designed to prompt mental activities and elicit the conscious experience of aesthetic worlds. My argument suggests that the material components of artworks--termed their `material substrata'--are crucial mediators between historical contexts and the mental activities elicited by the perception of artworks. (shrink)

Solid-state processing of metal material is a very complex physical and chemical process, which is coupled by a series of variations including heat transfer, momentum transfer, mass transfer, and phase change. Applying three-dimensional finite element numerical method to the simulation of solid-state processing can perform analysis of metal material’s forging processes before production trial production, can obtain their relevant information such as material flow law, temperature field, and strain field under the minimum physical test conditions, thereby predicting metal material’s (...) forming defects and improving their forging quality. On the basis of summarizing and analyzing previous research works, this paper expounded the current status and significance of solid-state processing of metal materials, elaborated the development background, current status, and future challenges of 3D finite element numerical simulation, introduced the discrimination method and free surface solution method of numerical simulation calculation, conducted finite element model’s geometric assumptions, material selection, element division, model establishment, parameter selection, and initial and boundary condition determination, and simulated and analyzed rheological casting, remelting heating, thixoforming, and rotary piercing processes of metal materials. The results show that the 3D finite element numerical method can not only simulate various processes of flow field, temperature field, stress field, and microstructure in solid-state processing but also can provide a reliable basis for effectively obtaining a reasonable description and finding a more optimized design plan for metal material processing in a short time, which plays an important role in understanding and analyzing solid metal forming process, controlling and optimizing process parameters, guiding and mastering rheological casting, and secondary heating and rotary piercing of metal materials. (shrink)

This paper falls into two parts. In the first part, I argue that consideration of general indicative conditionals, e.g., sentences like If a donkey brays it is beaten, provides a powerful argument that a pure material implication analysis of indicative if p, q is correct. In the second part I argue, opposing writers like Jackson, that a Gricean style theory of pragmatics can explain the manifest assertability conditions of if p, q in terms of its conventional content – assumed (...) to be merely (p⊃q) – and the conversational implicature contents which utterance of if p, q may gain in certain contexts. I also defend the pragmatic approach against a recent objection by Edgington that appeal to pragmatics cannot explain what we are inclined to say about the believability conditions, as opposed to the assertability conditions, of indicative if p, q. (shrink)

While it is a point of agreement in contemporary republican political theory that property ownership is closely connected to freedom as non-domination, surprisingly little work has been done to elucidate the nature of this connection or the constraints on property regimes that might be required as a result. In this paper, I provide a systematic model of the boundaries within which republican property systems must sit and explore some of the wider implications that thinking of property in these terms may (...) have for republicans. The boundaries I focus on relate to the distribution of property and the application of types of property claims over particular kinds of goods. I develop this model from those elements of non-domination most directly related to the operation of a property regime: (a) economic independence, (b) limiting material inequalities, and (c) the promotion of common goods. The limits that emerge from this analysis support intuitive judgments that animate much republican discussion of property distribution. My account diverges from much orthodox republican theory, though, in challenging the primacy of private property rights in the realization of economic independence. The value of property on republican terms can be realized without private ownership of the means of production. (shrink)

This paper examines the predominant systems used for the classification of print-based cartographic materials (primarily atlases and sheet maps). We present the results of a brief, widely distributed survey on the topic, followed by discussions of the distinctive characteristics of the classification systems used by survey respondents. The Library of Congress Classification and Dewey Decimal Classification systems were found to be widely used, with several other schemes also in use.

Semantic Analysis is a lively and clearly written introduction to the study of meaning in language and to the language-culture connection. Goddard covers traditional and contemporary issues and approaches with the relationship between semantics, conceptualization, and culture as a key theme. He also details a number of case studies that draw on a wide range of material from non-Indo-European languages, particularly Australian Aboriginal languages and Malay, on which the author is an authority.

This paper builds on a number of ideas concerning the nature, management and representation in case studies, of moral issues and dilemmas as experienced by people in organisations. Drawing on some cases used in teaching business ethics, and utilising a checklist of questions derived from the more general theoretical analysis, suggestions are offered regarding the contributions which such cases can make in developing students' understanding and potential for performative competence in real life situations. The distinction between issues and dilemmas (...) is emphasised, and different types of issue are identified. The status of self-interest as an issue, and as contributory to personal dilemmas, is given particular attention. The paper also addresses the distinction between cognitive and non-cognitive attributes required by individuals if they are to deal with such situations. Within the cognitive category attention is paid to the contribution of ethical and other theory, and to the need for moral imagination and judgement. (shrink)

While it is a point of agreement in contemporary republican political theory that property ownership is closely connected to freedom as non-domination, surprisingly little work has been done to elucidate the nature of this connection or the constraints on property regimes that might be required as a result. In this paper, I provide a systematic model of the boundaries within which republican property systems must sit and explore some of the wider implications that thinking of property in these terms may (...) have for republicans. The boundaries I focus on relate to the distribution of property and the application of types of property claims over particular kinds of goods. I develop this model from those elements of non-domination most directly related to the operation of a property regime: (a) economic independence, (b) limiting material inequalities, and (c) the promotion of common goods. The limits that emerge from this analysis support intuitive judgments that animate much republican discussion of property distribution. My account diverges from much orthodox republican theory, though, in challenging the primacy of private property rights in the realization of economic independence. The value of property on republican terms can be realized without private ownership of the means of production. (shrink)

Propositions alone are not constitutive of science. But is the "non-propositional" side of science theoretically superfluous: must philosophy of science consider it in order to adequately account for science? I explore the boundary between the propositional and non-propositional sides of biological theory, drawing on three cases: Grinnell's remnant models of faunas, Wright's path analysis, and Weismannism's role in the generalization of evolutionary theory. I propose a picture of material model-building in biology in which manipulated systems of material objects function (...) as theoretical models. In each of the cases, material systems such as diagrams play important generative as well as presentational roles. (shrink)

This volume considers the confluence of world history and historical materialism, with the following guiding question in mind: given developments in the field of historical materialism concerned with the intersection of race, gender, labour, and class, why is it that within the field of World History, historical materialism has been marginalized, precisely as World History orients toward transnational socio-cultural phenomenon, micro-studies, or global histories of networks? Answering this question requires thinking, in an inter-related manner, about both the development of World (...) History as a discipline, and the place of economic determinism in historical materialism. This book takes the position that historical materialism (as applied to the field of World History) needs to be more open to the methodological diversity of the materialist tradition and to refuse narrowly deterministic frameworks that have led to marginalization of materialist cultural analysis in studies of global capitalism. At the same time, World History needs to be more self-critical of the methodological diversity it has welcomed through a largely inclusionary framework that allows the material to be considered separately from cultural, social, and intellectual dimensions of global processes. (shrink)

In this article I deal with the impact of digitization on education by revisiting the ideas Neil Postman developed in regard with the omnipresence of screens in the American society of the 1980s and their impact on what it means to grow up and to become an educated person. Arguing, on the one hand, that traditionally education is profoundly related to the initiation into literacy, and on the other hand, that the screen may come to replace the book as the (...) prevailing educational medium, Postman’s theses are worth reconsidering. Moreover I propose to develop further one strain of thought in Postman’s work, viz. the interconnectedness of technological inventions, material practices and ideas regarding what education is all about. As such I analyse in great detail the differences between traditional and digital literacy by looking from a material and practical perspective at how we relate to books and screens. This is not a normative analysis, but one that aims at fleshing out differences in spaces of experience. As such I wind up with suggestions regarding the affordances that a new form of literacy, no longer based on the model of the book, might bring about. (shrink)

Purpose of this article is to study the phenomenon of desire in Ancient Chinese and ancient Indian society, to reveal a material basis for the appearance and formation of the specific ethical attitude towards desire in the philosophical reflection of ancient thinkers. To fulfil this purpose, we should study and analyse methodology of desire studies in philosophical and psychological literature, analyse the ethical attitude towards desire in religious and philosophical texts of Chinese and Indian thinkers, understand social and economic basis (...) of such an ethical attitude, that is to establish material basis of desire as the specific form of psychic activity and to recreate the logic of its development. Theoretical basis. Culturological and economic studies of orientalists and dialectical logic. Originality. The paper presents the analysis of the perspectives and drawbacks of different approaches in desire studies. Research of ethical attitude towards the desire in Ancient China and India allowed us to recreate the logic of social relations and the level of productive forces in that society. The ideological foundation of conservation and recreation of power and property relations was found in the religious doctrine of suppression of individual desires. The connection between desire formation and division of labour and its preservation in the religious, political and legal forms of social consciousness was shown. Methodological perspectives of dialectical logic were defined in the study of logical and historical coincidence in the further development of the phenomenon and the notion of desire. Conclusions. Analysis of modern philosophical and psychological literature has revealed methodological drawbacks in desire studies, as they are focused on studying desire’s notion, its representation or separate aspects of desire in individual psyche disregarding its inner logic and material basis of its becoming. Studies of the ethical attitude towards desire in Eastern culture have shown the consensus in desire suppression of individuals and similarities between Ancient Chinese and Indian cultures. There is shown significance and material basis of the transcendental law suppressing the desires even of the higher classes of the oriental society. The methodological approach stated in this article can be applied for further desire studies of Ancient Greece culture, Christian ethics and modern society. (shrink)

Cet article présente les résultats de l'analyse d'isotopes stables du carbone et de l'azote pratiquée sur des échantillons d'ossements humains issus des fouilles de l'habitat mésohelladique de l'Aspis. L'objectif de l'analyse est de reconstituer le régime alimentaire des habitants de l'Aspis et d'étudier les variations de régime entre des sous-groupes de population définis par des critères d'âge et de sexe et/ou de statut social. Sept échantillons ont été prélevés, dont quatre seulement ont fourni suffisamment de collagène pour être analysés. Les (...) données isotopiques indiquent que les habitants de l'Aspis avaient un régime alimentaire de type terrestre C3 relativement homogène ; toutefois, le seul individu de sexe masculin inhumé dans le cimetière semble avoir consommé plus de protéines animales (viande et/ou produits laitiers). Les ressources marines semblent avoir occupé une place négligeable dans l'alimentation des habitants de l'Aspis. D'une façon générale, le signal isotopique de leur régime alimentaire ne diffère pas fondamentalement de celui qui a été observé pour leurs contemporains de Lerne ou pour le groupe inhumé dans le Cercle Β de Mycènes. (shrink)