Coastal protection is crucial to human development since the ocean has many values associated with the economy, ecosystem, and culture. However, most ocean protecting efforts are currently ineffective due to the burdens of finance, lack of appropriate management, and international cooperation regimes. For aiding bottom-up initiatives for ocean protection support, this study employed the Mindsponge Theory to examine how the public’s perceived economic and cultural values influence their willingness to support actions to protect the ocean. Analyzing the European-Union-Horizon-2020-funded dataset of (...) 709 respondents from 42 countries, we discovered that perceived economic values have negative effects on the tendency of ocean protection supports (i.e., food, transportation, renewable energy, oil and gas, and recreation). In contrast, certain perceived cultural values can help increase the willingness to do so (i.e., mental well-being and sense of identity). However, the effects of perceived cultural values are only moderately reliable. These findings suggest that designing cultural information delivery campaigns can help promote coastal reserve supports, such as fundraisings and preserving the oceans from the community. (shrink)

This book is an essential guide for veterinarians, veterinary faculty and policymakers for understanding the core competencies of a fresh veterinarian. The book briefly covers competencies in preclinical, paraclinical, and clinical subjects including anatomy, physiology, biochemistry, veterinary jurisprudence, animal management & welfare including nutrition and breeding, infectious and non-infectious diseases, disease epidemiology, diagnosis, and treatment, prevention, control and zoonoses, surgical and other clinical interventions. The book further includes other competencies, including biologicals, anti-mortem, and post-mortem inspection, certifications, applied one health aspects, (...) review and analysis of scientific evidence, international trade and regulations, and organization of veterinary services. It also highlights the importance of effective communication, interpersonal skills, record keeping and management of a small veterinary hospital, health informatics, etc. The book breakdowns the must-have competencies of a global veterinarian into different topics and subtopics for easy comprehension and further learning. It enables the professional standard-setting & regulatory bodies and academicians in improved curricula designing and implementation and more importantly tries to bring uniformity in day one veterinary graduates’ competencies globally, enhancing the movement and employability of veterinarians across the world. (shrink)

A growing number of technologies are currently being developed to improve and distribute thinking and decision-making. Rapid progress in brain-to-brain interfacing and swarming technologies promises to transform how we think about collective and collaborative cognitive tasks across domains, ranging from research to entertainment, and from therapeutics to military applications. As these tools continue to improve, we are prompted to monitor how they may affect our society on a broader level, but also how they may reshape our fundamental understanding of agency, (...) responsibility, and other key concepts of our moral landscape.In this paper we take a closer look at this class of technologies – Technologies for Collective Minds – to see not only how their implementation may react with commonly held moral values, but also how they challenge our underlying concepts of what constitutes collective or individual agency. We argue that prominent contemporary frameworks for understanding collective agency and responsibility are insufficient in terms of accurately describing the relationships enabled by Technologies for Collective Minds, and that they therefore risk obstructing ethical analysis of the implementation of these technologies in society. We propose a more multidimensional approach to better understand this set of technologies, and to facilitate future research on the ethics of Technologies for Collective Minds. (shrink)

Violence risk assessment tools are increasingly used within criminal justice and forensic psychiatry, however there is little relevant, reliable and unbiased data regarding their predictive accuracy. We argue that such data are needed to (i) prevent excessive reliance on risk assessment scores, (ii) allow matching of different risk assessment tools to different contexts of application, (iii) protect against problematic forms of discrimination and stigmatisation, and (iv) ensure that contentious demographic variables are not prematurely removed from risk assessment tools.

LANGUAGE NOTE | Document text in English; abstract also in Chinese. 腦機介面 (BCIs) 是大腦和電腦無需人工交互即可直接交流的一系列技術。隨著人工智能 (AI) 時代的到來，我們需要更多地關注腦機介面和人工智能的融合所帶來的倫理問題。那麼，與機器一起思考會帶來什麼樣的倫理問題？在本文中，圍繞這一主題，我們將重點關注以下問題：自主性、完整性、身分認同、隱私，以及 作為一種增強的方式，該技術在兒科領域的應用會帶來怎樣的風險和潛在收益。我們的結論是，雖然該技術存在多種令人擔憂的問題，同時也有可能帶來好處，但仍存在很大的不確定性。如果生命倫理學家想在這一領域有所建樹 ，他們就應該做好準備來迎接我們對醫學和醫療保健領域中一些我們視為核心價值的理解的重大轉變。 Brain-Computer Interfaces – BCIs – are a set of technologies with which brains and computers can communicate directly, without the need for manual interaction. As we are witnessing the dawn of an era in which Artificial Intelligence (AI) quite possibly will come to dominate the technological innovation landscape, we are compelled to ask questions about the ethical issues which the convergence of BCIs and AI (...) is poised to bring about. What are the ethics of thinking with machines? In this paper, we explore this question, focusing on some of the main arenas of ethical debate and contention, ranging from autonomy and integrity to identity and privacy, and discuss the risks and potential benefits of the technology in the domains of paediatric populations, and as a means of human enhancement. We conclude that, while there are multiple concerns as well as possibilities for the technology to do good, there are great uncertainties at play. If bioethicists want to stay relevant in this field, they ought to prepare themselves for seismic shift in how we conceptualise much of what we take to be core values in medicine and healthcare. (shrink)

Flap EndoNuclease‐1 (FEN‐1) is a multifunctional and structure‐specific nuclease involved in nucleic acid processing pathways. It plays a critical role in maintaining human genome stability through RNA primer removal, long‐patch base excision repair and resolution of dinucleotide and trinucleotide repeat secondary structures. In addition to its flap endonuclease (FEN) and nick exonuclease (EXO) activities, a new gap endonuclease (GEN) activity has been characterized. This activity may be important in apoptotic DNA fragmentation and in resolving stalled DNA replication forks. The multiple (...) functions of FEN‐1 are regulated via several means, including formation of complexes with different protein partners, nuclear localization in response to cell cycle or DNA damage and post‐translational modifications. Its functional deficiency is predicted to cause genetic diseases, including Huntington's disease, myotonic dystrophy and cancers. This review summarizes the knowledge gained through efforts in the past decade to define its structural elements for specific activities and possible pathological consequences of altered functions of this multirole player. BioEssays 27:717–729, 2005. © 2005 Wiley Periodicals, Inc. (shrink)

This article argues against the conflation of digital and computational that ails contemporary critical discourse. Searching for a common logic among the three modes of computing (namely analog, digital, and quantum), it ends up finding an answer in the individuating backbone that runs through histories of postal, civic, and technological addresses. Borrowing the concept of addressability from computer science and adapting it to explain procedures of identificatory mapping at large, the article theorizes addressability as a cultural technique that can be (...) traced back to the origins of the modern disciplinary state. In doing so, it not only posits addressability as one of the core operational logics for all computation and an alternative analytic to the digital but also suggests a longer arc of computation that considers the ubiquitous digitality as a mere subset of modern state apparatuses and their urban infrastructures. The article concludes by reflecting on this computational addressability and its relationship with ideological interpellation, proposing computation as a multiscalar assemblage of political techniken. (shrink)

This study sought to explore the level of personal wellbeing and identified the determinants of happiness among Indian adolescents and youth. Data were collected from a sample of 495 participants residing in the National Capital Region of Delhi, using the bilingual version of the Personal Wellbeing Index. Their PWI score was 80.06, indicating high happiness levels in the nonwestern normative PWI range. Domains of personal relationships, community connectedness, and safety represented high overall wellbeing with the highest mean scores. Multivariate analysis (...) showed that the least happy group on life as a whole domain was students aged 19–23 years as compared with the 11–14 and 15–18 years age group. Furthermore, men had higher happiness levels on personal safety, while women had higher scores on life achievement. The qualitative analysis illustrated the socio-cultural basis of these wellbeing determinants as rooted in the hierarchical social structures and collectivistic cultural orientation. (shrink)

The majority of antimicrobials that are produced are administered to animals, particularly food animals. While the overall impact of antimicrobial use in animals on antimicrobial resistance in humans and the environment is unclear, it undeniably has a role. Yet, some degree of antimicrobial use in animals is necessary for animal health and welfare purposes. Balancing the benefits and risks of antimicrobial use in animals is challenging because of the complexity of the problem and limitations in available data. However, a range (...) of measures can be implemented to reduce, refine and optimize antimicrobial use in animals, with a goal of minimizing the impact on human and environmental health while maintaining necessary therapeutic use in animals. A pandemic instrument can provide the necessary foundation for the whole-of-society and whole-of government One Health approach that is required to strengthen surveillance, communication, collaboration, and action. (shrink)

Remnants of ancient retroviral infections during evolution litter all mammalian genomes. In modern humans, such endogenous retroviral (ERV) sequences comprise at least 8% of the genome. While ERVs and other types of transposable elements undoubtedly contribute to the genomic “junk yard”, functions for some ERV sequences have been demonstrated, with growing evidence that ERVs can be important players in gene regulatory processes. Here we focus on one particular large family of human ERVs, termed HERVH, which several recent studies suggest has (...) a key regulatory role in human pluripotent stem cells. Remarkably, this is not the first instance of an ERV controlling pluripotency. We speculate as to why this convergent evolution might have come about, suggesting that it may reflect selection on the virus to extend the time available for transposition. Alternatively it may reflect serendipity alone. (shrink)

The 2005 UNESCO Convention on the Protection and Promotion of the Diversity of Cultural Expressions provides an international policy lens for analysing broad debates on issues of cultural globalization and development. The interdisciplinary contributions in this volume offer a fresh understanding of these key issues whilst examining cultural globalization, which is conceived in terms of artistic expressions and entertainment industries and interpreted anthropologically as the rituals, symbols, and practices of everyday life. The broad gamut of theories, methods, and evidence collected (...) by the editors outlines UNESCO's accomplishments, shortcomings, and future policy prospects. This edited collection has a clear message: The Convention is a useful and important instrument in the debate on cultural diversity, but not broad enough or sufficient to confront major challenges concerning human rights, sustainability, and cultural diversity as a whole. (shrink)

Business Ethics, the Environment &Responsibility, Volume 31, Issue 4, Page 1053-1101, October 2022.

Positive psychology has paved the way for newer and more informed ideas of living a meaningful, integrated and well-rounded quality of living. The current era of the pandemic has also moulded the ways in which individuals perceive their quality of life and how they want to integrate a holistic approach towards their well-being. The workplace settings have seen tremendous changes in terms of how employers, employees and the organisations at large function and operate. The pre-pandemic concept of success has shifted (...) its focus from hard work to developing grit among employees to increase the overall efficiency of the organisations. Grit has revolutionised the conventional standards of success, meaning in life and has impacted personal as well as occupational welfare. This integration of positive psychology and transpersonal psychology has catalysed the purpose for the current study. To help organisations and individuals thrive in their professional endeavours at the workplace and to provide them with relevant psychological tools to enhance their occupational growth, the present study has been conducted empirically to investigate the antecedents and consequences of grit among 209 working professionals in India. The results of this study indicate that the transpersonal capital of metacognition, flow, optimism and empathy have a significant role to play in developing grit among the participants. The findings have implications for enhancing job satisfaction and job performance of participants. The current research also provides a framework to organisations towards designing interventions for improving efficiency at the workplace. (shrink)

Images are an important source of data and information in the agricultural sciences. The use of image-processing techniques has outstanding implications for the analysis of agricultural operations. Fruit and vegetable classification is one of the major applications that can be utilized in supermarkets to automatically detect the kinds of fruits or vegetables purchased by customers and to determine the appropriate price for the produce. Training on-site is the underlying prerequisite for this type of arrangement, which is generally caused by the (...) users having little or no expert knowledge. We explored various methods used in addressing fruit and vegetable classification and in recognizing fruit disease problems. We surveyed image-processing approaches used for fruit disease detection, segmentation and classification. We also compared the performance of state-of-the-art methods under two scenarios, i.e., fruit and vegetable classification and fruit disease classification. The methods surveyed in this paper are able to distinguish among different kinds of fruits and their diseases that are very alike in color and texture. (shrink)

Funerals are a reflective practice to bid farewell to the departed soul. Different religions, cultural traditions, rituals, and social beliefs guide how funeral practices take place. Family and friends gather together to support each other in times of grief. However, during the coronavirus pandemic, the way funerals are taking place is affected by the country's rules and region to avoid the spread of infection. The present study explores the media portrayal of public sentiments over funerals. In particular, the present study (...) tried to identify linguistic dimensions associated with lexical components of social processes, affective processes, fear, and disgust. An exhaustive search of newspaper coverage of funeral and related articles was made for a specific corona period. After an initial screening for the details and language used, a total of 46 newspaper articles on funerals were finalized for the analysis. Linguistic Inquiry and Word Count (LIWC) software was used to determine the association between linguistic dimensions of function words and words related to social and affective processes, as presented in the newspaper articles. Sentiment Analysis and Cognition Engine (SEANCE) was applied for the analysis of sentiment, social cognition, and social order. Bayesian correlation analysis and regression revealed positive and significant associations between function words and affective processes, between pronouns and social processes, and between negative adjectives and psychological processes of fear and disgust. Also, significant negative associations were found between polarity nouns and psychological processes of fear and disgust and between polarity verbs and psychological processes of fear and disgust. Bayes factor 10 provides strong evidence in favor of the study hypotheses. The media is influenced by the prevailing sentiments in society and reflects their perception of the current social order and beliefs. The findings provide a glimpse into the prevailing sentiment of society through the lens of media coverage. These understandings are expected to enhance our observations of how people express their feelings over the loss of their loved ones and help mental health professionals develop their therapeutic protocols to treat the coronavirus disease 2019 (COVID-19)-affected population. (shrink)

Examining the fundamental thinking underpinning the foundation for economic studies of happiness, this book explores the theories of key economists and philosophers from the Greek philosophers to more modern schools of thought. Lall Ramrattan and Michael Szenberg explore the general measures of happiness, utility as a method, metrical measures of happiness, happiness in literature, and the scope of happiness in this concise book. Fundamentals of Happiness builds on major moral and philosophical theories from the ancient, medieval, and modern schools (...) that form the foundation of utility analysis. The authors classify the economics of happiness based on psychological, individual, social, and institutional views of happiness, revealing how historical schools of thought implicitly or explicitly deal with this. The book also focuses on the relationship between happiness and society and welfare, analysing the measurement of subjective well-being. This will be an invigorating read for economics students, in particular those studying the history of economic thought, looking to understand the basic principles underlying the economics of happiness. (shrink)

We appreciated the important commentary provided by Michelle Oberman on our paper, (CQ Vol. 6, No. 1). For the most part we agree with Oberman's analysis of the issues, but there are seven points of variance, either of conception, emphasis, or accuracy. We wish to clarify these and welcome the chance her commentary provided to offer aspects of the social situation surrounding the case we presented.

Serial analysis of gene expression (SAGE) is a powerful technique that can be used for global analysis of gene expression. Its chief advantage over other methods is that it does not require prior knowledge of the genes of interest and provides qualitative and quantitative data of potentially every transcribed sequence in a particular cell or tissue type. This is a technique of expression profiling, which permits simultaneous, comparative and quantitative analysis of gene‐specific, 9‐ to 13‐basepair sequences. These short sequences, called (...) SAGE tags, are linked together for efficient sequencing. The sequencing data are then analyzed to identify each gene expressed in the cell and the levels at which each gene is expressed. The main benefit of SAGE includes the digital output and the identification of novel genes. In this review, we present an outline of the method, various bioinformatics methods for data analysis and general applications of this important technology. BioEssays 26:916–922, 2004. © 2004 Wiley Periodicals, Inc. (shrink)

This article explores the influence of modernity in India, within the larger framework of state-led modernity and its impact on identity and locality. The discourse on modernity has retained the common thread of transience and reflexivity as two constitutive features, both of which are taken up to explain the uncertain and provisional influence of modernity on the Indian society and identity, and the radical engagement of social movements with modernity. The article studies the complex functioning of modernity in India by (...) presenting a theoretical outline on the contested nature of the concept, with an emphasis on the discussion around reflexivity, which forms one of the core attributes for the creation of multiple and alternative modernities, by reviewing state-led modernity in India and its impact on identity formation as a consequence of the numerous and variable cultural and value systems that confront individuals and by looking at the local appropriation of contested spaces to enter into a radical, value-based engagement with global modernity. (shrink)

Both actions and beliefs are subject to normative evaluation as rational or irrational. As such, we might expect there to be some general, unified story about what makes them rational. However, orthodox approaches suggest that the rationality of action is determined by practical considerations, while the rationality of belief is determined by properly epistemic considerations. This apparent disunity leads some, like Rinard (2019), to reject orthodox theories of the rationality of belief in favor of pragmatism. In this paper, I argue (...) we should reject pragmatist approaches to unifying the rationality of action and belief. Instead, I argue, we should embrace a correctness-based view of rationality, on which rationality is fundamentally about getting things correct as best we can, given our epistemic limitations. On such a view, the facts about rational action and belief are a function of the facts about correct action and belief. I contend that the apparent disunity of orthodox theories is created by the fact that action and belief have different correctness conditions. Nevertheless, on the correctness-based view, this disunity is merely apparent. This renders pragmatism’s revisionary implications for the rationality of belief unnecessary to take on in order unify it with the rationality of action. (shrink)

“Ethical dilemmas…are rarely simple and stark but are, instead, multifaceted, complex, and gut wrenching for parents and care givers alike.” This is never more the case than when one must treat vulnerable babies who are not, nor ever can be competent to offer us some guidance about that treatment. The ethical problems are heightened when the parents, or the single mother, are incompetent to make decisions themselves, for example, because of drug addiction. In such cases, when the baby is premature (...) and suffering the effects of the drugs the mother has taken, and the mother herself is either no longer available for consultation or so damaged by her own addiction that she is not a reliable decisionmaker, the usual trend In the United States is to initiate treatment and continue until it is virtually certain that the infant will die. (shrink)

Nationwide, almost 11% of women abuse drugs during their pregnancy. In some communities, these numbers are as high as 25–30%. Drug abuse is not limited to the poor or to African Americans, but is seen among affluent and white Americans as well. It is widespread, irrespective of race or social class. Annually, nearly 375,000 infants are exposed to drugs in America. Because of the terrible suffering caused by these births, and the conflicts caregivers experience in the treatment of these infants, (...) Trollope's quote is very apropos. Although caregivers have good motives in trying to rescue these babies and helping place them in a nurturing environment, despair about this objective is always close to the surface. (shrink)

We appreciated the important commentary provided by Michelle Oberman on our paper, “Discontinuing Life Support in an Infant of a Drug-Addicted Mother: Whose Decision Is It?” . For the most part we agree with Oberman's analysis of the issues, but there are seven points of variance, either of conception, emphasis, or accuracy. We wish to clarify these and welcome the chance her commentary provided to offer aspects of the social situation surrounding the case we presented.

Julietta Singh challenges the drive toward the mastery over self and others by showing how the forms of self-mastery advocated by anticolonial thinkers like Fanon and Gandhi unintentionally reproduced colonial logic, thereby leading her to argue for a more productive human subjectivity that is not centered on concepts of mastery.

Although early-stage finance is critical to the growth of most ventures, it is even more important for social ventures as they face the challenges of balancing their social and commercial objectives. Drawing on institutional logics and signaling theory, this study uses a panel data set of 3,401 nascent social ventures to investigate the important role philanthropic grant funding plays in the organizational and financial development of social ventures. We find mixed results, with positive effects on employment and subsequent access to (...) debt finance, but no effects on revenues and access to equity. Our findings connect these theories by suggesting philanthropic grants provide social ventures with flexibility to invest in human capital without pushing them to pursue short-term financial objectives, and that receiving a philanthropic grant provides a signal that is interpreted differently by debt and equity financiers. These findings are especially relevant as funders increasingly use grants to support social entrepreneurship. (shrink)

To construct their first lexicon, infants must determine the relationship between native phonological variation and the meanings of words. This process is arguably more complex for bilingual learners who are often confronted with phonological conflict: phonological variation that is lexically relevant in one language may be lexically irrelevant in the other. In a series of four experiments, the present study investigated English–Mandarin bilingual infants’ abilities to negotiate phonological conflict introduced by learning both a tone and a non-tone language. In a (...) novel word learning task, bilingual children were tested on their sensitivity to tone variation in English and Mandarin contexts. Their abilities to interpret tone variation in a language-dependent manner were compared to those of monolingual Mandarin learning infants. Results demonstrated that at 12–13 months, bilingual infants demonstrated the ability to bind tone to word meanings in Mandarin, but to disregard tone variation when learning new words in English. In contrast, monolingual learners of Mandarin did not show evidence of integrating tones into word meanings in Mandarin at the same age even though they were learning a tone language. However, a tone discrimination paradigm confirmed that monolingual Mandarin learning infants were able to tell these tones apart at 12–13 months under a different set of conditions. Later, at 17–18 months, monolingual Mandarin learners were able to bind tone variation to word meanings when learning new words. Our findings are discussed in terms of cognitive adaptations associated with bilingualism that may ease the negotiation of phonological conflict and facilitate precocious uptake of certain properties of each language. (shrink)

In business ethics, there is a large body of literature focusing on the conditions, factors, and influences in the ethical decision-making processes. This work builds upon the past critical reviews by updating and extending the literature review found in Craft’s :221–259, 2013) study, extending her literature review to include a total of 141 articles. Since past reviews have focused on categorizing results based upon various independent variables, we instead synthesize and look at the trends of these based upon the four (...) ethical decision making categories: Awareness, Behavior, Judgment, and Intention. We focus on the moderation and mediation effects found within these studies and provide an in-depth analysis of future trends. Furthermore, we also highlight key statistical and methodological concerns, outline overarching trends, and directions of future research in empirical ethical decision making. (shrink)

I defend a relational account of difference in the moral status between fetuses and newborns. The difference in moral status between a fetus and a newborn is that the newborn baby is the proper object of ‘parental responsibility’ whereas the fetus is not. ‘Parental responsibilities’ are a moral dimension of a ‘parent-child relation’, a relation which newborn babies stand in, but fetuses do not. I defend this relational account by analyzing the concepts of ‘parent’ and ‘child’, and conclude that the (...) difference in the moral status between fetuses and newborns means one may claim abortion is morally permissible while also claiming infanticide is not morally permissible, without inconsistency between the two claims. (shrink)

In this paper, I defend an account of the reasons for which we act, believe, and so on for any Ф such that there can be reasons for which we Ф. Such reasons are standardly called motivating reasons. I argue that three dominant views of motivating reasons (psychologism, factualism and disjunctivism) all fail to capture the ordinary concept of a motivating reason. I show this by drawing out three constraints on what motivating reasons must be, and demonstrating how each view (...) fails to satisfy at least one of these constraints. I then propose and defend my own account of motivating reasons, which I call the Guise of Normative Reasons Account. On the account I defend, motivating reasons are propositions. A proposition is the reason for which someone Ф‐s when (a) she represents that proposition as a normative reason to Ф, and (b) her representation explains, in the right way, her Ф‐ing. As I argue, the Guise of Normative Reasons Account satisfies all three constraints on what motivating reasons must be, and weathers several objections that might be leveled against propositionalist views. (shrink)

Susanna Rinard has recently offered a new argument for pragmatism and against evidentialism. According to Rinard, evidentialists must hold that the rationality of belief is determined in a way that is different from how the rationality of other states is determined. She argues that we should instead endorse a view she calls Equal Treatment, according to which the rationality of all states is determined in the same way. In this paper, I show that Rinard’s claims are mistaken, and that evidentialism (...) is more theoretically virtuous than its opponents sometimes give it credit for. Not only does evidentialism not make an exception for belief, but it fits naturally into a unified, explanatorily powerful account of the rationality of intentional mental states. According to such an account, the rationality of all intentional mental states, including belief, is determined by the right kind of reasons for those states. Since the right kind of reasons for belief just are evidential considerations, this unified account entails evidentialism. I conclude, contra Rinard, that evidentialism can be situated within a general account of rationality that is at least as theoretically virtuous as pragmatism, if not more so. (shrink)

Could it be that if a fetus is not a person abortion is still immoral? One affirmative answer comes in the form of ‘The Impairment Argument’, which utilizes ‘The Impairment Principle’ to argue that abortion is immoral even if fetuses lack personhood. I argue ‘The Impairment Argument’ fails. It is not adequately defended from objections, and abortion is, in fact, a counterexample to the impairment principle. Furthermore, it explains neither what the wrong-making features of abortion are nor what features of (...) fetuses ground their supposed moral significance. By presupposing the fetus lacks personhood and providing no alternate account of the basis of fetuses’ moral significance, there is nothing to constitute abortion’s wrongness. Attempts to modify it fail for the same reasons. Thus, the impairment argument fails to show abortion is immoral. (shrink)

In this article, we examine the American Institute of Certified Public Accountants’ (AICPA) efforts to conceal the offshoring of tax return preparation services by U.S. Certified Public Accountants (CPAs) through recommending an inadequate disclosure format for this type of work. We draw on Giddens’ theory of trust and expert systems, the professionalism literature, and Flyvbjerg’s concept of power to analyze the underlying agenda behind the revised ethics rulings (AICPA Ethics Ruling No. 112 under Rule 102, No. 12 under Rule 201, (...) and No. 1 under Rule 301). Specifically, we examine (1) the AICPA leadership’s stated professional justifications for outsourcing and its recommended client disclosures, (2) risks associated with outsourcing tax return preparation work overseas and the trust issues that result, and (3) the resistance to the AICPA leadership’s recommended outsourcing disclosure rules within the rank and file of the CPA profession. We argue that our analysis reveals the AICPA’s on-going promotion of their private interests, thus continuing to raise systemic concerns regarding the public’s trust in the U.S. public accounting profession. (shrink)

Abstract:This article examines the use of astronomical chronology in Jesuit and secular works of history between the mid-seventeenth and mid-eighteenth centuries. It suggests that the highly visible adoption of astronomical records in historical scholarship in Enlightenment Europe by Nicolas Fréret and Voltaire was entangled with debates about Chinese chronology, translated by Jesuit missionaries. The article argues that the missionary Martino Martini's experience of the Manchu conquest of China was crucial in shaping his conception of history as a discipline. Political events (...) that unfolded in seventeenth-century China had a marked effect on discussions about emergent world history in eighteenth-century Europe. (shrink)

It is widely recognized that the Web contributes to user polarization, and such polarization affects not just politics but also peoples’ stances about public health, such as vaccination. Understanding polarization in social networks is challenging because it depends not only on user attitudes but also their interactions and exposure to information. We adopt Social Judgment Theory to operationalize attitude shift and model user behavior based on empirical evidence from past studies. We design a social simulation to analyze how content sharing (...) affects user satisfaction and polarization in a social network. We investigate the influence of varying tolerance in users and selectively exposing users to congenial views. We find that (1) higher user tolerance slows down polarization and leads to lower user satisfaction; (2) higher selective exposure leads to higher polarization and lower user reach; and (3) both higher tolerance and higher selective exposure lead to a more homophilic social network. (shrink)

Purpose E-commerce companies use dark patterns to manipulate customer decisions to survive in the crowded online market and make profit. Although some online customers are aware of the dark patterns, they cannot overcome such manipulations. Therefore, the purpose of this study is to identify and model the barriers to overcoming dark patterns using total interpretive structural modeling (TISM). Design/methodology/approach Barriers to overcoming dark patterns were identified from the extant literature and were validated by a panel of 18 domain experts. In (...) the modeling phase, TISM technique was used to identify the relationships between the barriers and assign priority to the barriers. Finally, the barriers were plotted and classified into three categories. Findings User unawareness, trust in brands and normalization of aggressive marketing were found to be the highest priority barriers. Whereas, designer bias, user fatigue, short-term user benefits and design complexity were identified as the most challenging barriers because they have least dependence over the other barriers. Research limitations/implications Because TISM results are based on the opinion of domain experts, other statistical techniques could be applied for validation. Practical implications This study would educate online customers, while assisting online user communities and regulatory bodies to devise strategies to overcome dark patterns. Additionally, business managers could use the study’s findings to encourage designers to embrace ethical design methods as a competitive advantage. Originality/value This study contributes to the research as it is first of its kind to examine the link between dark pattern barriers. (shrink)

This paper defends an account of moral worth. Moral worth is a status that some, but not all, morally right actions have. Unlike with merely right actions, when an agent performs a morally worthy action, she is necessarily creditworthy for doing the right thing. First, I argue that two dominant views of moral worth have been unable to fully capture this necessary connection. On one view, an action is morally worthy if and only if its agent is motivated by the (...) features of the action that make it right. On the other, an action is morally worthy if and only if its agent is motivated by the action’s rightness itself. Neither of these views captures the connection between moral worth and creditworthiness, because each view leaves room for cases of accidentally doing the right thing. Next, I develop a new account, which I call the Guise of Moral Reasons Account. On my account, morally worthy actions are right actions that are motivated by moral reasons as such. This account rules out cases of accidentally doing the right thing, thus capturing the necessary connection between moral worth and creditworthiness for doing the right thing. (shrink)