Although regulators have identified ethical lapses as a key factor contributing to auditors’ failure to detect their clients’ fraudulent financial reporting, research using ethical theory to examine auditors’ fraud detection remains limited. We provide evidence on the joint effect of ethical idealism and trait skepticism on auditors’ fraud judgments. Ethical idealism reflects an individual’s concern for the welfare of others while trait skepticism reflects an individual’s disposition to validating a proposition. Forsyth theorizes that there is an association between ethical idealism (...) and tolerance for deception. Drawing on that insight, we posit that ethical idealism and trait skepticism have a complementary effect on auditors’ fraud planning performance. This is because the former determines an auditor’s tolerance for allowing a client to get away with an ethically questionable act while the latter is important in determining how evidence is generally sought and evaluated. We used the Forsyth ethical position questionnaire to measure ethical idealism and the Hurtt :149–171, 2010) scale to measure trait skepticism. Our results indicate that there is a significant positive association between trait skepticism and the number of effective audit procedures but only for auditors who have high ethical idealism. The results highlight the importance of measuring and controlling for the effects of these traits when evaluating fraud detection performance. The paper also contributes by showing that an ethics theory can generate additional understanding of and insights into an important accounting phenomenon. (shrink)

Introduction: the age of Paine -- Portrait of a failure -- The great American cause -- The peculiar honor of France -- The Age of Reason -- An honest and useful life.

Introduction Watching the Doctor In some cultures, it is said, villagers cluster around a healer and a patient, eagerly listening to their conversation and ...

Die MISCELLANEA MEDIAEVALIA präsentieren seit ihrer Gründung durch Paul Wilpert im Jahre 1962 Arbeiten des Thomas-Instituts der Universität zu Köln. Das Kernstück der Publikationsreihe bilden die Akten der im zweijährigen Rhythmus stattfindenden Kölner Mediaevistentagungen, die vor über 50 Jahren von Josef Koch, dem Gründungsdirektor des Instituts, ins Leben gerufen wurden. Der interdisziplinäre Charakter dieser Kongresse prägt auch die Tagungsakten: Die MISCELLANEA MEDIAEVALIA versammeln Beiträge aus allen mediävistischen Disziplinen - die mittelalterliche Geschichte, die Philosophie, die Theologie sowie die Kunst- und Literaturwissenschaften (...) sind Teile einer Gesamtbetrachtung des Mittelalters. (shrink)

Die MISCELLANEA MEDIAEVALIA präsentieren seit ihrer Gründung durch Paul Wilpert im Jahre 1962 Arbeiten des Thomas-Instituts der Universität zu Köln. Das Kernstück der Publikationsreihe bilden die Akten der im zweijährigen Rhythmus stattfindenden Kölner Mediaevistentagungen, die vor über 50 Jahren von Josef Koch, dem Gründungsdirektor des Instituts, ins Leben gerufen wurden. Der interdisziplinäre Charakter dieser Kongresse prägt auch die Tagungsakten: Die MISCELLANEA MEDIAEVALIA versammeln Beiträge aus allen mediävistischen Disziplinen - die mittelalterliche Geschichte, die Philosophie, die Theologie sowie die Kunst- und Literaturwissenschaften (...) sind Teile einer Gesamtbetrachtung des Mittelalters. (shrink)

Can Pellegrino and Thomasma's book, A Philosophical Basis of Medical Practice (1981), rightfully claim to be a step forward towards a systematic philosophy of medicine? We try to answer this question by focusing our comment upon three related aspects of the book, namely (1) the problem of philosophical method(s), (2) the alleged Aristotelian-Thomistic orientation, (3) the view of philosophical anthropology of the authors. It is first argued that it is doubtful whether there is as much philosophical method in the authors' (...) book as their reflections on philosophical method suggest. Second, we argue that if Aristotelian-Thomistic philosophy is important to the authors, it is not so much because of its methods and content, as because it supplies them with a very convenient framework for didactically ordering and transmitting their views about what they consider to be — philosophically speaking — basic about medicine. Third we argue that the authors' conception of philosophical anthropology bears (in point of method and ontology) more resemblance to the humanistic naturalism of John Dewey, than to any of the European philosophical traditions (Aristotelism, (Neo)Thomism, Merleau-Pontyian phenomenology) listed in support of their philosophical enterprise. (shrink)

Even though Plamondon's kinematic model fits the data well, we do not share the view that it explains movements other than ballistic ones. The model does not account for closed-loop control, which is the more common type of movement in everyday life, nor does it account for recent data indicating interference with ongoing processing.

In lieu of an abstract, here is a brief excerpt of the content:Reply to Russell's letter of 16 May 1960 by Albert Shalom EDITORIAL NOTE To illustrate a list ofrecent acquisitions in Russell (Summer 1981), we printed in facsimile Russell's letter of 16 May 1960 to Professor Albert Shalom concerning the interpretation of Wittgenstein's Tractatus LogicoPhilosophicus. The correspondence between Russell and Shalom began when Shalom wrote on I May 1960 asking whether Russell had the time and inclination to (...) read a translation of a lecture which Shalom had given the previous December in Paris. The paper was entitled "The Metaphysical Thinking Underlying Wittgenstein's Tractatus". Shalom had received "different and even contradictory appraisals" of his paper, and he very much wanted to have Russell's opinion of it. Close to the age ofninety, Russell was entering a hectic period in his life in which he worked assiduouslyfor the Campaign for Nuclear Disarmament. He had published three books in 1959 and had produced prefaces and introductions for other people. As usual, he was besieged with mail including numerous requests to read unsolicited manuscripts sent to him quite regularly. Yet he had managed to answer correspondence in a very personal way. In November 1959, he had been involved in a controversy regarding the refusal ofthe editor of Mind to review Ernest Gellner's Words and Things, a book which attacked the then prevalent philosophy of linguistic analysis and for which Russell had written the introduction. In the early months of1960, he took time out from his usual writing on the nuclear threat to reply to several articles devoted to his theory of descriptions and his ethical theory in the journal Philosophy. Russell's reply (4 May 1960) to Shalom's first letter states: "Thank you for your letter ofMay I. I shall be interested to see your paper on Wittgenstein's Tractatus, but, as I am very busy, it may be some time before I can read it carefully." On 8 May Shalom wrote back in appreciation enclosing his paper and an offprint of an article, "Qu'est-ce qu'un concept?", Revue internationale dephilosophie, 50 (1959): I-IS. The main objection raised against his paper, Shalom admitted, was that Wittgenstein was not concerned with problems of epistemology at the time of his writing the Tractatus. Nonetheless, Shalom felt that the "picture theory" of reality implies an epistemology, and he was unable to see a fallacy in his paper: "Perhaps the fact that I'm not a logician has something to do with the matter. Ifyou could enlighten me on this point I should be most grateful to you." 45 28th April 1982. 46 Russell winter 1982-83 Russell's letter of 16 May followed. On 25 May Shalom challenged Russell's interpretation. Far /rom underestimating the notion of structure, Shalom claimed that he had emphasized the notion as the key to understanding the Tractatus. "In fact, my main point is that Wittgenstein's analyses of various concepts are unintelligible unless understood as arguments in terms of the dominating idea ofstructure or form. And that is what I understand as a metaphysical argument." Shalom went on to say that his interest in any philosopher was to try to discover the chief concepts employed in the philosopher's analysis and to examine the manner in which the analysis was performed. For this reason, the later Wittgenstein was not devoid ofinterest. In a postscript, he asked Russell whether he would be in London in July ofthat year, and ifso, whether a meeting was possible. Russell replied on 18June as follows: "Thank you for your letter ofMay 25. I am sorry that at present my time and thought are so occupied with matters very remote from those with whichyour letter deals that I cannot offeryou a reasoned reply. Unfortunately, I do not expect to be in London in July so that I am afraid a meeting will hardly be possible." On 14 Shalom requested the return of his paper, and Russell complied on 19 July. Shalom is now Professor ofPhilosophy at McMaster. We invited him to comment on his exchange with Russell, particularly Russell's letter of16 May 1960. His comments take the form ofa further (and no doubtfinal) letter in the exchange.-Carl... (shrink)

Blending social analysis and philosophy, Albert Borgmann maintains that technology creates a controlling pattern in our lives.

Relativity is the most important scientific idea of the twentieth century. Albert Einstein is the unquestioned founder of modern physics. His Special and General theories of Relativity introduced the idea to the world. In this classic short book he explains clearly, using the minimum amount of mathematical terms, the basic ideas and principles of his theory of Relativity. Unsurpassed by any subsequent books on Relativity, this remains the most popular and useful exposition of Einstein's immense contribution to human knowledge.

Time magazine's "Man of the Century", Albert Einstein is the founder of modern physics and his theory of relativity is the most important scientific idea of the modern era. In this short book, Einstein explains, using the minimum of mathematical terms, the basic ideas and principles of the theory that has shaped the world we live in today. Unsurpassed by any subsequent books on relativity, this remains the most popular and useful exposition of Einstein's immense contribution to human knowledge. (...) With a new foreword by Derek Raine. (shrink)

Albert Dzur proposes an approach he calls "democratic professionalism" to build bridges between specialists in domains like law, medicine, and journalism and the lay public in such a way as to enable and enhance broader public engagement ...

L’Union Européenne vit sous un régime de démocratie représentative de type fédéral dont la particularité est d’être en vigueur dans un État qui n’est pas fédéral. Les critiques qui l’accablent aujourd’hui sont en grande partie liées aux ambiguïtés et aux impasses qu’engendre l’enchevêtrement, pas toujours très clair, des pouvoirs actuellement exercés par le Parlement, la Commission et le Conseil. Une autre partie de la critique est plus tranchante : elle récuse le principe même de la construction européenne en l’accusant d’instituer (...) un déni de démocratie. Trois arguments étayent ce réquisitoire : le premier pointe la perte de souveraineté nationale ; le second le manque de représentativité des élus ; le troisième le déficit de légitimité des autorités en place. Des révisions apportées à chacun de ces trois facteurs permettraient-elles de conforter la démocratie dans le cadre européen? (shrink)

Sartre importe à l'histoire vivante de la philosophie sous plusieurs angles. Héritier de Hegel qui le hante, il conteste celui-ci dans sa conviction « totaliste ». S'il reste fidèle au dynamisme hégélien, à l'interrogation constante du vécu, il les traduit pourtant par nos langages présents.

Holding On to Reality is a brilliant history of information, from its inception in the natural world to its role in the transformation of culture to the current Internet mania and is attendant assets and liabilities. Drawing on the history of ideas, the details of information technology, and the boundaries of the human condition, Borgmann illuminates the relationship between things and signs, between reality and information. "[Borgmann] has offered a stunningly clear definition of information in Holding On to Reality.... He (...) leaves room for little argument, unless one wants to pose the now vogue objection: I guess it depends on what you mean by nothing."—Paul Bennett, Wired "A superb anecdotal analysis of information for a hype-addled age."—New Scientist "This insightful and poetic reflection on the changing nature of information is a wonderful antidote to much of the current hype about the 'information revolution.' Borgmann reminds us that whatever the reality of our time, we need 'a balance of signs and things' in our lives."—Margaret Wertheim, LA Weekly. (shrink)

_Time_'s 'Man of the Century', Albert Einstein is the unquestioned founder of modern physics. His theory of relativity is the most important scientific idea of the modern era. In this short book Einstein explains, using the minimum of mathematical terms, the basic ideas and principles of the theory which has shaped the world we live in today. Unsurpassed by any subsequent books on relativity, this remains the most popular and useful exposition of Einstein's immense contribution to human knowledge.

_Time_'s 'Man of the Century', Albert Einstein is the unquestioned founder of modern physics. His theory of relativity is the most important scientific idea of the modern era. In this short book Einstein explains, using the minimum of mathematical terms, the basic ideas and principles of the theory which has shaped the world we live in today. Unsurpassed by any subsequent books on relativity, this remains the most popular and useful exposition of Einstein's immense contribution to human knowledge.

Relativity is the most important scientific idea of the twentieth century. Albert Einstein is the unquestioned founder of modern physics. His Special and General theories of Relativity introduced the idea to the world. In this classic short book he explains clearly, using the minimum amount of mathematical terms, the basic ideas and principles of his theory of Relativity. Unsurpassed by any subsequent books on Relativity, this remains the most popular and useful exposition of Einstein's immense contribution to human knowledge.

America is a wonderful and magnificent country that affords its citizens the broadest freedoms and the greatest prosperity in the world. But it also has its share of warts. It is embroiled in a war that many of its citizens consider unjust and even illegal. It continues to ravage the natural environment and ignore poverty both at home and abroad, and its culture is increasingly driven by materialism and consumerism. But America, for better or for worse, is still a nation (...) that we have built. So why then, asks Albert Borgmann in this most timely and urgent work, are we failing to take responsibility for it? In Real American Ethics , Borgmann asks us to reevaluate our role in the making of American values. Taking his cue from Winston Churchill—who once observed that we shape our buildings, and then our buildings shape us—Borgmann considers the power of our most enduring institutions and the condition of our present moral makeup to propose inspired new ways in which we, as ordinary citizens, can act to improve our country. This, he shows, includes everything from where we choose to live and what we spend our money on to daunting tasks like the reshaping of our cities—habits and actions that can guide us to more accomplished and virtuous lives. Using prose that is easy and direct throughout, Borgmann’s position is grounded neither by conservative nor liberal ideology, but in his understanding that he is a devoted citizen among many. In an age in which the blame game is the only game in town, this patriotic book is an eloquent reminder of the political strength we all wield when we work together. (shrink)

Focusing democratic theory on the pressing issue of punishment, Punishment, Participatory Democracy, and the Jury argues for participatory institutional designs as antidotes to the American penal state. Citizen action in institutions like the jury and restorative justice programs can foster the attunement, reflectiveness, and full-bodied communication needed as foundations for widespread civic responsibility for criminal justice.

Bringing expert knowledge to bear in an open and deliberative way to help solve pressing social problems is a major concern today, when technocratic and bureaucratic decision making often occurs with little or no input from the general public. Albert Dzur proposes an approach he calls “democratic professionalism” to build bridges between specialists in domains like law, medicine, and journalism and the lay public in such a way as to enable and enhance broader public engagement with and deliberation about (...) major social issues. Sparking a critical and constructive dialogue among social theories of the professions, professional ethics, and political theories of deliberative democracy, Dzur reveals interests, motivations, strengths, and vulnerabilities in conventional professional roles that provide guideposts for this new approach. He then applies it in examining three practical arenas in which experiments in collaboration and power-sharing between professionals and citizens have been undertaken: public journalism, restorative justice, and the bioethics movement. Finally, he draws lessons from these cases to refine this innovative theory and identify the kinds of challenges practitioners face in being both democratic and professional. (shrink)

We introduce a new understanding of deontic modals that we callobligations as weakest permissions. We argue for its philosophical plausibility, study its expressive power in neighborhood models, provide a complete Hilbert-style axiom system for it and show that it can be extended and applied to practical norms in decision and game theory.

Abstract:Therapeutic misconception (TM)—when clinical research participants fail to adequately grasp the difference between participating in a clinical trial and receiving ordinary clinical care—has long been recognized as a significant problem in consent to clinical trials. We suggest that TM does not primarily reflect inadequate disclosure or participants’ incompetence. Instead, TM arises from divergent primary cognitive frames. The researchers’ frame places the clinical trial in the context of scientific designs for assessing intervention efficacy. In contrast, most participants have a cognitive frame (...) that is personal and focused primarily on their medical problems. To illustrate this, we draw on interview material from both clinical researchers and participants in clinical trials. We suggest that reducing TM requires encouraging subjects to adjust their frame, not just add information to their existing frame. What is necessary is ascientific reframingof participation in a clinical trial. (shrink)