Accounting ethics failures have seized headlines and cost investors billions of dollars. Improvement of the ethical reasoning and behavior of accountants has become a key concern for the accounting profession and for higher education in accounting. Researchers have asked a number of questions, including what type of accounting ethics education intervention would be most effective for accounting students. Some researchers have proposed virtue ethics as an appropriate moral framework for accounting. This research tested whether Smithian virtue ethics training, based on (...) Adam Smith’s “The Theory of Moral Sentiments”, is effective in improving accounting student’s cognitive moral development. This research used a pre-test, treatment, post-test, quasi-experimental design utilizing the Defining Issues Test 2 instrument to measure students’ CMD. Analysis of DIT-2 gain scores did show a significant improvement in subjects’ personal interest scores and a significant improvement in an overall measure of CMD, the DIT N2 index, whereas their DIT-2 post-conventional scores did not improve significantly. This research supports the proposition that the concepts contained in Smithian virtue ethics can contribute to an effective accounting ethics education intervention. However, further research is required to determine what concepts should be included to improve accounting students’ post-conventional moral reasoning. (shrink)

Epistemic justifications for democracy have been offered in terms of two different aspects of decision-making: voting and deliberation, or ‘votes’ and ‘talk.’ The Condorcet Jury Theorem is appealed to as a justification in terms votes, and the Hong-Page “Diversity Trumps Ability” result is appealed to as a justification in terms of deliberation. Both of these, however, are most plausibly construed as models of direct democracy, with full and direct participation across the population. In this paper, we explore how these results (...) hold up if we vary the model so as to reflect the more familiar democratic structure of a representative hierarchy. We first recount extant analytic work that shows that representation inevitably weakens the voting results of the Condorcet Jury Theorem, but we question the ability of that result to shine light on real representative systems. We then show that, when we move from votes to talk, as modeled in Hong-Page, representation holds its own and even has a slight edge. (shrink)

Epilepsy surgery is the most effective therapeutic approach for children with drug resistant epilepsy. Recent advances in neurosurgery, such as the Laser Interstitial Thermal Therapy, improved the safety and non-invasiveness of this method. Electric and magnetic source imaging plays critical role in the delineation of the epileptogenic focus during the presurgical evaluation of children with DRE. Yet, they are currently underutilized even in tertiary epilepsy centers. Here, we present a case of an adolescent who suffered from DRE for 16 years (...) and underwent surgery at Cook Children's Medical Center. The patient was previously evaluated in a level 4 epilepsy center and treated with multiple antiseizure medications for several years. Presurgical evaluation at CCMC included long-term video electroencephalography, magnetoencephalography with simultaneous conventional EEG and high-density EEG in two consecutive sessions, MRI, and fluorodeoxyglucose - positron emission tomography. Video long-term EEG captured nine focal-onset clinical seizures with a maximal evolution over the right frontal/frontal midline areas. MRI was initially interpreted as non-lesional. FDG-PET revealed a small region of hypometabolism at the anterior right superior temporal gyrus. ESI and MSI performed with dipole clustering showed a tight cluster of dipoles in the right anterior insula. The patient underwent intracranial EEG which indicated the right anterior insular as seizure onset zone. Eventually LITT rendered the patient seizure free. Retrospective analysis of ESI and MSI clustered dipoles found a mean distance of dipoles from the ablated volume ranging from 10 to 25 mm. Our findings highlight the importance of recent technological advances in the presurgical evaluation and surgical treatment of children with DRE, and the underutilization of epilepsy surgery in children with DRE. (shrink)

The purpose of this paper is to provide further clarity to the technical and policy difficulties associated with mitigating greenhouse gas emissions from agriculture by identifying and distilling the core tensions which propagate and animate them. We argue that these complexities exist across four critical dimensions: the epistemological, the ethical, the political, and the practical. Adequately confronting the challenge of agricultural emissions will require improved transparency in emissions measurement, increased science communication, enhanced public participatory mechanisms, and the integration of ethical (...) deliberation in scientific and policy discussions. (shrink)

Theological study and teaching at Oxford prior to the First World War have been characterized as unambitious and lacking in critical rigour. In contrast to the constructive theological endeavours of biblical scholars at Cambridge or the bold revisionism of F.D. Maurice at King's College London, Oxford's theological teaching and research are perceived through the lens of E.B. Pusey and his High Church colleagues. Prior to the First World War, however, circumstances and personalities coincided to produce a radical set of proposals (...) from the Board of the Faculty of Theology under the leadership of Henry Scott Holland, Regius Professor of Divinity from 1910 until his death in 1918. Had Oxford's graduate legislative assembly, Convocation, not comprehensively rejected the reforms approved by the resident MAs, Oxford's Faculty might have been transformed into an influential centre of comparative religion. In this article, the prevailing accounts of Oxonian ‘narrowness’ are challenged through an account of this seminal moment in the history of the Faculty. Using correspondence from the Bodleian Library Special Collections, minutes and reports from the Oxford University Archives, pamphlet material and national, ecclesiastical, and University journals, the article seeks to identify the reasoning behind the proposed reforms and the significance of that reasoning for the history of modern theology in England. In so doing, it is suggested that the standard characterization of theological life at Oxford in the ‘long nineteenth century’ merits revision and further clarification. (shrink)

in their book American Philosophy: From Wounded Knee to the Present, contemporary philosophers Erin McKenna and Scott Pratt identify "living in a context of difference" as the central philosophical issue in the history of the United States. They credit W. E. B. Du Bois with having identified racial difference as one particular version of this general issue: "Du Bois once declared that the problem of the twentieth century is the problem of the color line—the problem of the coexistence of (...) differences that figure in our existence as members of communities". For McKenna and Pratt, this continues to be the central philosophical problem in the United States, and perhaps globally, today: "From the... (shrink)

Agent-based models have played a prominent role in recent debates about the merits of democracy. In particular, the formal model of Lu Hong and Scott Page and the associated “diversity trumps ability” result has typically been seen to support the epistemic virtues of democracy over epistocracy (i.e., governance by experts). In this paper we first identify the modeling choices embodied in the original formal model and then critique the application of the Hong-Page results to philosophical debates on the relative (...) merits of democracy. In particular we argue that the “best-performing agents” in Hong-Page model should not be interpreted as experts. We next explore a closely related model in which best-performing agents are more plausibly seen as experts and show that the diversity trumps ability result fails to hold. However, with changes in other parameters (such as the deliberation dynamic) the diversity trumps ability result is restored. The sensitivity of this result to parameter choices illustrates the complexity of the link between formal modeling and more general philosophical claims; we use this debate as a platform for a more general discussion of when and how agent-based models can contribute to philosophical discussions. (shrink)

Resumo: A narrativa de Rousseau sobre a origem do Estado foi retomada nos últimos séculos por diversas tradições, fazendo-se notar no seio do iluminismo escocês e nos trabalhos de Engels. James Scott, em seu recente livro Contra o grão, de 2017, ecoa algumas teses de Rousseau. Dentre tantos pontos de convergência, três se destacam e serão analisados no decorrer deste artigo: i) de um lado, a variedade dos modos de ser e de se relacionar com a natureza dos povos (...) sem Estado, a idade de ouro dos bárbaros; de outro, a estratificação dos povos sob o Estado, o empobrecimento dos agricultores cerealistas; ii) as condições ecológicas raras e especialíssimas favoráveis à emergência do aparelho estatal, em oposição às dificuldades de se formar o Estado, em regiões de abundância naturais, donde se faz necessário estabelecer a hipótese de mudanças climáticas que alteram as condições de existência; iii) e, por fim, a importância dos grãos para o processo civilizatório, isto é, a afinidade entre economia agrária de cereais e Estado.: Rousseau’s narrative about the origin of the State was recovered in the last centuries by several traditions, being noticed in the heart of the Scottish Enlightenment and in the works of Engels. James Scott, in his recent book Against the Grain of 2017, echoes some of Rousseau’s theses. Among many points of convergence, three stand out and will be analyzed in the course of this article: i) on the one hand, the variety of ways of being and relating to the nature of stateless peoples, the golden age of the barbarians; on the other, the stratification of peoples under the State, the impoverishment of cereal farmers; ii) the rare and very special ecological conditions favorable to the emergence of the State apparatus, as opposed to the difficulties of forming a State in regions of natural abundance, which imposes the necessity to establish the hypothesis of climate changes that alters the conditions of existence; iii) and, finally, the importance of grains for the civilizing process, that is, the affinity between the agrarian economy of cereals and the State. (shrink)

Scholarly attempts to analyze the history of science sometime suffer from an imprecise use of terms. In order to understand accurately how science has developed and from where it draws its roots, researchers should be careful to recognize that epistemic regimes change over time and acceptable forms of knowledge production are contingent upon the hegemonic discourse informing the epistemic regime of any given period. In order to understand the importance of this point, I apply the techniques of historical epistemology to (...) an analysis of the place of the study of astrology in the medieval and early modern periods alongside a discussion of the “language games” of these period as well as the role of the “archeology of knowledge” in uncovering meaning in our study of the past. In sum, I argue that the term “science” should never be used when studying approaches to knowledge formation prior to the seventeenth century. (shrink)

The task of designing effective economic and political institutions requires substantial foresight. The designer must anticipate not only the behavior of individual actors, but also how that behavior will aggregate. Rising complexity brought about by increases in speeds of adaptation, diversity, connectedness, and interdependence make institutional design all the more challenging. Given the focus on equilibria, the extant literature on mechanism design might appear incapable of coping with this complexity. Yet, I suggest that a deeper engagement with the origins of (...) the mechanism-design framework reveals insights that may help us design robust, adaptive institutions that can harness complexity. (shrink)

The fundamental issue of Kainz’s “contemporary reconstruction of the Hegelian problematic” is the relationship of three factors: paradox, dialectic, and system. More specifically, “might it not be the case that dialectic, paradox, and system are necessarily interrelated, so that, for example, a dialectic without paradox would be suspect, and philosophically significant dialectical paradoxes might be optimally presented in a system”? The issue is complicated by the fact that these three not only have multiple meanings, but are - despite significant interrelationships (...) - separable. From examples of their different combinations in the history of philosophy, “it would seem that almost any combination of the three factors is possible, and/or actually achieved”. This point is illustrated by Nicolas of Cusa, Kant’s “Transcendental Dialectic,” Marx and Engels, Kierkegaard, Nietzsche, Bradley, and Derrida. (shrink)

The basal and reciprocal models of the relationship between androgen secretion and dominance are not mutually exclusive. Individuals may differ in basal levels of androgen secretion, reactivity to experiences, and androgen sensitivity. Early experiences might affect any of these parameters.

Two key phenomena of Merleau-Ponty's _Phenomenology of Perception are habit and inhabiting. Their chief characteristics, respectively, are generalizing actions and actively familiarizing. They are essentially and reciprocally related: inhabiting consists of being in habits and habitual actions are a way of inhabiting. The article focuses on three aspects of Merleau-Ponty's discussions: habit as simultaneously motor and perceptual, the interplay of sedimentation and spontaneity, and the body's inhabiting of space and incorporating of expressive spatiality. Merleau-Ponty's typist example and four examples of (...) the author illustrate that the relationship of habit and inhabiting is a basic structure of being-in-the-world. (shrink)

Consensus plays an ambiguous role in deliberative democracy. While it formed the horizon of early deliberative theories, many now denounce it as an empirically unachievable outcome, a logically impossible stopping rule, and a normatively undesirable ideal. Deliberative disagreement, by contrast, is celebrated not just as an empirically unavoidable outcome but also as a democratically sound and normatively desirable goal of deliberation. Majority rule has generally displaced unanimity as the ideal way of bringing deliberation to a close. This article offers an (...) epistemic perspective on this question of consensus versus disagreement. For ensuring the production of better decisions, we argue, the normative appeal of consensus varies depending on the deliberative task – whether it entails problem solving or prediction. We argue that in pure problem-solving contexts, consensus retains a strong normative appeal and forms the ideal deliberative outcome of deliberation. In contrast, on predictive tasks, consensus should generally not be used as a stopping rule noris it likely to be epistemically desirable as an outcome. Instead deliberators may be better served by ending the deliberation with a form of deliberative disagreement we call ‘positive dissensus’, which paves the way for more accurate aggregate predictions. (shrink)

An accountability-based privacy governance model is one where organizations are charged with societal objectives, such as using personal information in a manner that maintains individual autonomy and which protects individuals from social, financial and physical harms, while leaving the actual mechanisms for achieving those objectives to the organization. This paper discusses the essential elements of accountability identified by the Galway Accountability Project, with scholarship from the Centre for Information Policy Leadership at Hunton & Williams LLP. Conceptual _Privacy by Design_ principles (...) are offered as criteria for building privacy and accountability into organizational information management practices. The authors then provide an example of an organizational control process that uses the principles to implement the essential elements. Initially developed in the ‘90s to advance privacy-enhancing information and communication technologies, Dr. Ann Cavoukian has since expanded the application of _Privacy by Design_ principles to include business processes. (shrink)

The authors, one an ethicist and the other an economist, look at the issue of free trade with Mexico and other low wage rate countries from the viewpoints of their disciplines. The conclusion of the paper is that these disciplines differ on their priorities and analytical methods, not on their objectives.

In the spring of 1780 there appeared a short work by J. H. de Magellan, published in London but written in French, which contained the first table of specific heats to appear in print. Magellan attributed the table to Richard Kirwan, but in none of his published works does Kirwan refer to it, so that the circumstances of its compilation are obscure. Kirwan's correspondence, however, provides evidence both of his association with Magellan and of his long concern with theories of (...) heat. In a series of letters concerned principally with his forthcoming publication, written to James Watt at the beginning of 1780, Magellan attacked Joseph Black for his failure to publish his own work on heat. (shrink)

Complexity science has witnessed a number of advances since the publication of Jervis's System Effects. These advances better allow us to untangle the messy elements in a system and predict sets of likely outcomes. However, just because a system is complex doesn't mean that all the ideas relating to complexity?such as agent-based modeling, path dependency, tipping points, between-class versus within-class effects, and networks?are necessarily relevant. One of our tasks is to determine whether they are?and, if so, their implications. As examples, (...) we use China's role in the formation of the United States housing bubble; the federal government's bailout of AIG and Bear Stearns but not Lehman Brothers; and China's failure to experience a regime change such as the Middle East's Arab Spring. (shrink)

Reduced Environmental Stimulation Therapy (REST) alters the balance of sensory input to the nervous system by systematically attenuating sensory signals from visual, auditory, thermal, tactile, vestibular, and proprioceptive channels. Previous research from our group has shown that REST via floatation acutely reduces anxiety and blood pressure while simultaneously heightening interoceptive awareness in clinically anxious populations. Anorexia nervosa (AN) is an eating disorder characterized by elevated anxiety, distorted body representation, and abnormal interoception, raising the question of whether REST might positively impact (...) these symptoms. However, this approach has never been studied in eating disorders and it is unknown whether exposure to REST might worsen AN symptoms. To examine these possibilities we conducted an open-label study to investigate the safety and tolerability of REST in AN. We also explored the impact of REST on affective symptoms, body image disturbance, and interoception. Twenty-one partially weight-restored AN outpatients completed a protocol involving four sequential sessions of REST: reclining in a zero-gravity chair, floating in an open pool, and two sessions of floating in an enclosed pool. All sessions were 90 minutes, approximately one week apart. We measured orthostatic blood pressure before and immediately after each session (primary outcome), in addition to collecting blood pressure readings every 10 minutes during the session using a wireless waterproof system as a secondary outcome measure. Each participant's affective state, awareness of interoceptive sensations, and body image was assessed before and after every session (exploratory outcomes). There was no evidence of orthostatic hypotension following floating, and no adverse events (primary outcome). Secondary analyses revealed that REST induced statistically significant reductions in blood pressure, anxiety and negative affect, heightened awareness of cardiorespiratory but not gastrointestinal sensations, and reduced body image dissatisfaction. The findings from this initial trial suggest that individuals with AN can safely tolerate the physical effects of REST via floatation. Future randomized controlled trials will need to investigate whether these initial observations of improved anxiety, interoception, and body image disturbance can be effectively extended to acutely ill AN populations. (shrink)