This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...) the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances. (shrink)

A wide range of biological processes, in all eukaryotes and in some prokaryotes, are controlled by rhythms with a period close to 24 hours. The circadian oscillator, which is responsible for generating these rhythms, is controlled by light signals that maintain its synchrony with the environmental day/night cycle. Higher plants exhibit many circadian rhythms, including rhythms in the transcription of specific genes. Molecular tools derived from such clock‐controlled genes have led to the identification of several circadian rhythm mutants in the (...) genetic model, Arabidopsis thaliana. The extensive understanding of photoperception in this species will make it a powerful system with which to investigate the light regulation of circadian rhythms. We compare Arabidopsis rhythms to the results from other systems, and discuss these data with respect to the current phototransduction models. (shrink)

The understanding of decision-making systems has come together in recent years to form a unified theory of decision-making in the mammalian brain as arising from multiple, interacting systems (a planning system, a habit system, and a situation-recognition system). This unified decision-making system has multiple potential access points through which it can be driven to make maladaptive choices, particularly choices that entail seeking of certain drugs or behaviors. We identify 10 key vulnerabilities in the system: (1) moving away from homeostasis, (2) (...) changing allostatic set points, (3) euphorigenic signals, (4) overvaluation in the planning system, (5) incorrect search of situation-action-outcome relationships, (6) misclassification of situations, (7) overvaluation in the habit system, (8) a mismatch in the balance of the two decision systems, (9) over-fast discounting processes, and (10) changed learning rates. These vulnerabilities provide a taxonomy of potential problems with decision-making systems. Although each vulnerability can drive an agent to return to the addictive choice, each vulnerability also implies a characteristic symptomology. Different drugs, different behaviors, and different individuals are likely to access different vulnerabilities. This has implications for an individual's susceptibility to addiction and the transition to addiction, for the potential for relapse, and for the potential for treatment. (shrink)

Quillen [17] introduced model categories as an abstract framework for homotopy theory which would apply to a wide range of mathematical settings. By all accounts this program has been a success and—as, e.g., the work of Voevodsky on the homotopy theory of schemes [15] or the work of Joyal [11, 12] and Lurie [13] on quasicategories seem to indicate—it will likely continue to facilitate mathematical advances. In this paper we present a novel connection between model categories and mathematical logic, inspired (...) by the groupoid model of (intensional) Martin–Löf type theory [14] due to Hofmann and Streicher [9]. In particular, we show that a form of Martin–Löf type theory can be soundly modelled in any model category. This result indicates moreover that any model category has an associated “internal language” which is itself a form of Martin-Löf type theory. This suggests applications both to type theory and to homotopy theory. Because Martin–Löf type theory is, in one form or another, the theoretical basis for many of the computer proof assistants currently in use, such as Coq and Agda (cf. [3] and [5]), this promise of applications is of a practical, as well as theoretical, nature. This paper provides a precise indication of this connection between homotopy theory and logic; a more detailed discussion of these and further results will be given in [20]. (shrink)

An international team of ethicists refresh the debate about human enhancement by examining whether resistance to the use of technology to enhance our mental and physical capabilities can be supported by articulated philosophical reasoning, or explained away, e.g. in terms of psychological influences on moral reasoning.

The understanding of decision-making systems has come together in recent years to form a unified theory of decision-making in the mammalian brain as arising from multiple, interacting systems (a planning system, a habit system, and a situation-recognition system). This unified decision-making system has multiple potential access points through which it can be driven to make maladaptive choices, particularly choices that entail seeking of certain drugs or behaviors. We identify 10 key vulnerabilities in the system: (1) moving away from homeostasis, (2) (...) changing allostatic set points, (3) euphorigenic signals, (4) overvaluation in the planning system, (5) incorrect search of situation-action-outcome relationships, (6) misclassification of situations, (7) overvaluation in the habit system, (8) a mismatch in the balance of the two decision systems, (9) over-fast discounting processes, and (10) changed learning rates. These vulnerabilities provide a taxonomy of potential problems with decision-making systems. Although each vulnerability can drive an agent to return to the addictive choice, each vulnerability also implies a characteristic symptomology. Different drugs, different behaviors, and different individuals are likely to access different vulnerabilities. This has implications for an individual's susceptibility to addiction and the transition to addiction, for the potential for relapse, and for the potential for treatment. (shrink)

Steve Awodey and A. W. Carus. How Carnap Could Have Replied to Gödel.

In this paper the machinery and results developed in [Awodey et al, 2004] are extended to the study of constructive set theories. Specifically, we introduce two constructive set theories BCST and CST and prove that they are sound and complete with respect to models in categories with certain structure. Specifically, basic categories of classes and categories of classes are axiomatized and shown to provide models of the aforementioned set theories. Finally, models of these theories are constructed in the category of (...) ideals. (shrink)

In this short note we give a glimpse of homotopy type theory, a new field of mathematics at the intersection of algebraic topology and mathematical logic, and we explain Vladimir Voevodsky’s univalent interpretation of it. This interpretation has given rise to the univalent foundations program, which is the topic of the current special year at the Institute for Advanced Study.

Steve Awodey and A. W. Carus. The Turning Point and the Revolution: Philosophy of Mathematics in Logical Empiricism from Tractatus on Logical Syllogism.

We introduce a new sheaf-theoretic construction called the ideal completion of a category and investigate its logical properties. We show that it satisfies the axioms for a category of classes in the sense of Joyal and Moerdijk [17], so that the tools of algebraic set theory can be applied to produce models of various elementary set theories. These results are then used to prove the conservativity of different set theories over various classical and constructive type theories.

In our target article, we proposed that addiction could be envisioned as misperformance of a decision-making machinery described by two systems (deliberative and habit systems). Several commentators have argued that Pavlovian learning also produces actions. We agree and note that Pavlovian action-selection will provide several additional vulnerabilities. Several commentators have suggested that addiction arises from sociological parameters. We note in our response how sociological effects can change decision-making variables to provide additional vulnerabilities. Commentators generally have agreed that our theory provides (...) a framework within which to site addiction and treatment, but additional work will be needed to determine whether our taxonomy will help identify and treat subpopulations within the addicted community. (shrink)

Corporate sustainability can be defined as organizations’ commitment to profitability, environment, and social well-being. This study uses a transactional culture analysis of CS reporting practices to explain why some Indian organizations conform to voluntary CS reporting guidelines and others do not. The literature contains two different perspectives on culture, defined broadly as a set of values that guide people’s behavior at a given time. Most past studies typically use national culture to explain differences in CS practices across nations. This concept (...) embeds corporate cultures within the larger national culture, neglecting intranation diversity. Conversely, according to the transactional culture approach used in this study, cultures are plural and independent of geoethnic boundaries, and emerge through social transactions. TCA encourages multilevel explorations of complex social phenomena. Since CS reporting preferences are the outcome of ongoing transactions among organizational stakeholders across different levels, TCA is more appropriate for this study. Since this application requires an understanding of social accountability, the authors use Mary Douglas’s Cultural Framework, a transactional framework of social accountability. A qualitative exploration of six Indian organizations using DCF reveals different dominant forms of social accountability in these organizations: either alone or as paired hybrids. Consequently, each organization prioritizes different stakeholders and reacts differently to voluntary CS reporting guidelines. Identifying the dominant form or forms of social accountability in their organizations and understanding their underlying reasons for resisting voluntary CS guidelines enables managers to secure better collaboration for their CS initiatives. (shrink)

Purpose This study aims to explore the association between internet addiction and problem behaviours on social networking sites using the general strain theory. Design/methodology/approach Using the purposive sampling method, a survey was conducted, which collected data from 414 college students studying in two public universities in South Australia. The Delphi method was used to develop the questionnaire used for the survey. Findings 'Results of this research indicated a significant association between internet addiction and problem behaviours on SNS. Respondents who had (...) engaged in problem behaviours on SNS had high internet addiction test scores. On the basis of this finding, the present research argues that the general strains associated with the suffering of newly emerging challenges such as internet addiction might contribute to victimisation and deviant and problem behaviours on SNS in specific and possibly in cyberspace in general. Research limitations/implications Results of the present study need to be interpreted cautiously due to many limitations it has. This research is a cross-sectional study, which might not adequately explain the associations between internet addiction and problem behaviours on SNS. Longitudinal studies involving larger samples might have added significant value to this study. The present study uses purposive sampling technique, which has limited its generalizability, and its findings may not be generalised to large populations. Originality/value Limited information is available pertaining to the association between problem behaviours on SNS and internet addiction. The present study is a pioneering effort, which argues that rapid popularity of SNS is likely to increase internet addiction and the frustration of not getting proper treatment for their internet addiction might lead to deviant behaviours on SNS. (shrink)

The examination of the notion of science from a sociological perspective has begun to transform the attitudes to science traditionally upheld by historians and philosophers.

For every partial combinatory algebra, we define a hierarchy of extensionality relations using ordinals. We investigate the closure ordinals of pca’s, i.e., the smallest ordinals where these relations become equal. We show that the closure ordinal of Kleene’s first model is ${\omega _1^{\textit {CK}}}$ and that the closure ordinal of Kleene’s second model is $\omega _1$. We calculate the exact complexities of the extensionality relations in Kleene’s first model, showing that they exhaust the hyperarithmetical hierarchy. We also discuss embeddings of (...) pca’s. (shrink)

Steve Wilkens edits a debate between three different understandings of the relationship between faith and reason, between theology and philosophy. The three views include: Faith and Philosophy in Tension, Faith Seeking Understanding and the Thomistic Synthesis. This introduction to a timeless quandary is an essential resource for students.

This paper argues that independent auditors have lost sight of their obligation to be truly impartial, and have increasingly adopted an attitude of client advocacy. We argue that auditors have a professional obligation to go beyond merely passing judgment on whether client accounting methods are acceptable under GAAP, and to judge whether the principles adopted are the most appropriate under the circumstances. We then review recent evidence which suggests that auditors have abandoned this objective in favor of advocating client-preferred principles. (...) The results of a survey of public accountants employed by small CPA firms indicates that, in a scenario in which an auditor did not feel that the client's accounting treatment was the most appropriate under the circumstances but it was recognized as an acceptable alternative under GAAP, advocacy of the client-preferred approach is considered appropriate and is very likely to occur in practice. In less subtle cases (e.g., when the auditor did not feel that the client's treatment provided the best reflection of the economic substance of the underlying transactions), survey participants as a group were ambivalent regarding the appropriateness of client advocacy, and felt that subordination of judgment was likely to occur in practice. The results also indicate that engagement risk, or the risk that the firm will be harmed by aggressive behavior, affects judgments of both the appropriateness and likelihood of subordination of judgment. These findings suggest that auditors have adopted an ideology of client advocacy, within the constraints of engagement risk. (shrink)

Michael A PetersBeijing Normal UniversityChatGPT is an AI chatbot released by OpenAI on November 30, 2022 and a ‘stable release’ on February 13, 2023. It belongs to OpenAI’s GPT-3 family (generativ...

Whether it would take one decade or several centuries, many agree that it is possible to create a *superintelligence*---an artificial intelligence with a godlike ability to achieve its goals. And many who have reflected carefully on this fact agree that our best hope for a "friendly" superintelligence is to design it to *learn* values like ours, since our values are too complex to program or hardwire explicitly. But the value learning approach to AI safety faces three particularly philosophical puzzles: first, (...) it is unclear how any intelligent system could learn its final values, since to judge one supposedly "final" value against another seems to require a further background standard for judging. Second, it is unclear how to determine the content of a system's values based on its physical or computational structure. Finally, there is the distinctly ethical question of which values we should best aim for the system to learn. I outline a potential answer to these interrelated puzzles, centering on a "miktotelic" proposal for blending a complex, learnable final value out of many simpler ones. (shrink)

This study investigates the relations among Machiavellianism, the stakeholder orientation, and Italian managers' support for corporate social and environmental reporting (SER). These relationships have not previously been investigated among a sample of experienced managers but have important implications. As anticipated, Machiavellianism had a strong negative association with the support for SER. Machiavellianism was also negatively related to the stakeholder orientation, which in turn was positively correlated with the support for SER. Support for the stakeholder orientation partially mediated the association between (...) Machiavellianism and SER. The findings advance our understanding of the motivations for sustainability reporting by documenting that managers' fundamental personality traits and economic ideologies are closely associated and are important determinants of normative support for social and environmental disclosures. We further suggest that the results support the case for mandated compliance‐with‐standard sustainability reports coupled with a requirement that such reports be independently audited. (shrink)

Should we allow performance-enhancing substances in competitive athletics? The first book of its kind, Well Played answers this question by urging us to a deeper appreciation for the purpose of sport. Giving special reference to performance-enhancing substances, Shafer challenges the incompleteness of the ethical arguments and contributes a Christian voice to the discussion. He initiates a theological conversation that is both scholarly and accessible, arguing that a distinctively Christian understanding of sport will have far-reaching implications for how we treat (...) ethical issues like doping. The values, beliefs, and practices within the Christian tradition show an alternative that prioritizes humility and friendship, grace and gratitude over the "win at all costs" mentality that drives the use of performance-enhancing substances for a competitive advantage. This groundbreaking book ventures into new theological territory as it explores the intersections of theology, philosophy of sport, and the ethics of doping. Theologians, ethicists, and pastors, as well as coaches, athletes, and sports fans will benefit from this book's thoughtful reflection on how Christians can play well in the modern sports culture. (shrink)

Living Ethics: An Introduction with Readings is an ideal all-in-one resource for courses in introduction to ethics and contemporary moral problems. In this hybrid textbook/reader, Russ Shafer-Landau brings moral theory and contemporary moral issues to life with a comprehensive and balanced set of readings, uniquely engaging explanations, and clear analysis of arguments. The book balances coverage of moral reasoning (in Part 1) with highly relevant contemporary moral problems (in Part 2).

Over the last century, psychoanalysis has transformed the ways in which we think about our relationships with others. Psychoanalytic concepts and methods, such as the unconscious and dream analysis, have greatly impacted on social, cultural and political theory. Reinterpreting the ways in which geography has explored people's mental maps and their deepest feelings about places, The Body and the City outlines a new cartography of the subject. Mapping key coordinates of meaning, identity and power across the sites of body and (...) city, author Steve Pile explores a wide range of critical thinking, particularly the work of Lefebvre, Freud and Lacan to present a pathbreaking psychoanalysis of space. (shrink)

An affirmative answer is given to the question quoted in the title.

As an alternative to establishing awareness thresholds, stimulus contexts in which there were either greater conscious or greater unconscious influences were defined on the basis of performance on an exclusion task. Target words were presented for brief durations and each target word was followed immediately by its three-letter stem. Subjects were instructed to complete each stem with any word other than the target word. With this task, failures to exclude target words indicate greater unconscious influences, whereas successful exclusion indicates greater (...) conscious influences. Conscious influences were dominant at long durations , but unconscious influences were dominant at short durations . Performance on the exclusion task successfully predicated both qualitative differences in Stroop priming and qualitative differences in recognition memory previously associated with the different effects of conscious and unconscious influences. Taken together, these results demonstrate that an exclusion task allows both unconscious and conscious influences to be defined in terms of significant deviations from baseline performance. As such, exclusion tasks provide a method for distinguishing conscious from unconscious influences that does not require establishing thresholds for null awareness. (shrink)

This book introduces the history of third way ideology, surveys its various contrasting forms and locates it within the context of a recurrent crisis of modern European ideologies.

Michael A. PetersBeijing Normal University, Beijing, PR China;There is an ecology of bad ideas, just as there is an ecology of weeds– Gregory Bateson (1972, p. 492)While there are classical anteced...

This brief article is intended to introduce the reader to the field of algebraic set theory, in which models of set theory of a new and fascinating kind are determined algebraically. The method is quite robust, applying to various classical, intuitionistic, and constructive set theories. Under this scheme some familiar set theoretic properties are related to algebraic ones, while others result from logical constraints. Conventional elementary set theories are complete with respect to algebraic models, which arise in a variety of (...) ways, including topologically, type-theoretically, and through variation. Many previous results from topos theory involving realizability, permutation, and sheaf models of set theory are subsumed, and the prospects for further such unification seem bright. (shrink)

Our team at the Centre for Clinical Ethics has long been engaged in internal discussion about the purpose and value of ethics debriefs and their purported role in reducing moral distress (Morley an...