This study examined auditors'' perceptions of the relative level of risk of fraud and material irregularities associated with the presence of six red flag factors and also evaluated the quality of auditors'' judgements. The study was conducted in two stages. In the first stage, subjects were asked to rank the importance of 15 factors that proxy the existence of material misstatements. Based on the responses to this questionnaire, 6 of the most important factors were identified and included in the second (...) stage, a lens model experiment. In the lens model experiment, 30 experienced auditors from a cross-section of Big 6 firms were used as subjects in a repeated-measures ANOVA design. Results showed that misstatements in prior audits and indicators of going-concern problems were perceived to be the most significant factors in alerting auditors to the risk of fraud and material irregularities. In making these judgements, auditors demonstrated a relatively high level of consensus and consistency. However, the two most important factors in the lens model experiment are not the same as the results of the first survey suggesting that the first group of respondents, faced with a simple questionnaire, used heuristics in their decision making. The results have implications for audit practice. (shrink)
INTRODUCTION An ethical theory is a reasoned account of the nature and grounds of right actions and decisions and the principles underlying the claim that ...
There are several types of behavioural evidence in favour of the notion that many animal species experience at least some simple levels of consciousness. Other than behavioural evidence, there are a number of anatomical and physiological criteria that help resolve the problem of animal consciousness, particularly when addressing the problem in lower vertebrates and invertebrates. In this paper, I review a number of such behavioural and brain- based evidence in the case of mammals, birds, and some invertebrate species. Cumulative evidence (...) strongly suggests that consciousness, of one form or another, is present in mammals and birds. Although supportive evidence is less strong in the case of invertebrates, it is more likely than not that they also experience some simple levels of consciousness. (shrink)
Forthcoming in Cognitive Architecture: from bio-politics to noo-politics, eds. Deborah Hauptmann, Warren Neidich and Abdul-Karim Mustapha INTRODUCTION The cognitive and affective sciences have benefitted in the last twenty years from a rethinking of the long-dominant computer model of the mind espoused by the standard approaches of computationalism and connectionism. The development of this alternative, often named the “embodied mind” approach or the “4EA” approach (embodied, embedded, enactive, extended, affective), has relied on a trio of classical 20th century phenomenologists for (...) its philosophical framework: Husserl, Heidegger, and Merleau-Ponty.[1] In this essay I propose that the French thinker Gilles Deleuze can provide the conceptual framework that will enable us to thematize some unstated presuppositions of the 4EA School, as well as to sharpen, extend and / or radicalize some of their explicit presuppositions. I highlight three areas here: 1) an ontology of distributed and differential systems, using Deleuze’s notion of the virtual; 2) a thought of multiple subjectification practices rather than a thought of “the” subject, even if it be seen as embodied and embedded; and 3) a rethinking of the notion of affect in order to thematize a notion of “political affect.”[2] I will develop this proposal with reference to Bruce Wexler’s Brain and Culture,[3] a work which resonates superbly with the Deleuzean approach. (shrink)
Leaders and managers of today''s multinational corporations face a plethora of problems and issues directly attributable to the fact that they are operating in an international context. With work-sites, plants and/or customers based in another country, or even several countries, representing a vast spectrum of cultural differences, international trade and offshore operations, coupled with increased globalisation in respect to political, social and economic realities, contribute to new dilemmas that these leaders must deal with. Not the least of these being a (...) Code of Ethics and ethical decision making.This paper examines the differences in culture between a group of managers from the United States and similar group from Croatia using Hofstede''s theory of International Cultures. The study explores how these cultural dimensions may help in our understanding of the differences in reported whistleblowing. The authors then postulate four hypotheses regarding various aspects of whistleblowing. These Hypotheses were than tested using a survey administered to a sample of U.S.A. and Croatian managers. Finally, the paper discusses the findings and practical implications for contemporary managers in the international arena. (shrink)
This paper attempts to sketch a critical model of political community by drawing upon recent contributions to the theory of ‘recognition’, particularly in the work of Axel Honneth. The paper proceeds by, first, delineating key features shared by a range of positions associated with ‘communitarianism’, along with the limitations and problems incurred by these commitments. The second part of the paper attempts to mobilise Honneth’s theoretical work to develop a conception of community that shares a number of the basic premisesvis-á-vis (...) political life associated with communitarianism, but which nevertheless accommodates the reservations expressed by communitarianism’s liberal and radical critics. (shrink)
Shahn Majids philosophy of physics is critically presented. In his view the postulate that the universe should be self-explaining implies that no fundamental theory of physics is complete unless it is self-dual. Majid shows that bicrossproduct Hopf algebras have this property. His philosophy is compared with other approaches to the ultimate explanation and briefly analyzed.
The question of judgment has become one of the central problems in recent social, political and ethical thought. This paper explores Hannah Arendt's decisive contribution to this debate by attempting to reconstruct analytically two distinctive perspectives on judgment from the corpus of her writings. By exploring her relation to Aristotelian and Kantian sources, and by uncovering debts and parallels to key thinkers such as Benjamin and Heidegger, it is argued that Arendt's work pinpoints the key antinomy within political judgment itself, (...) that between the viewpoints of the political actor and the political spectator. The paper concludes by highlighting some lacunae and difficulties in the development of Arendt's account, difficulties that set challenges for those theorists (such as Seyla Benhabib and Alessandro Ferrara) who wish to appropriate and extend Arendt's contribution into the field of contemporary critical theory. Key Words: action aesthetics community freedom history judgment reflection. (shrink)
The goal of responsible engineers is the creation of useful and safe technological products and commitment to public health, while respecting the autonomy of the clients and the public. Because engineers often face moral dilemma to resolve such issues, different engineers have chosen different course of actions depending on their respective moral value orientations. Islam provides a value-based mechanism rooted in the Maqasid al-Shari‘ah (the objectives of Islamic law). This mechanism prioritizes some values over others and could help resolve the (...) moral dilemmas faced in engineering. This paper introduces the Islamic interpretive-evaluative maxims to two core issues in engineering ethics: genetically modified foods and whistleblowing. The study aims primarily to provide problem-solving maxims within the Maqasid al-Shari‘ah matrix through which such moral dilemmas in science and engineering could be studied and resolved. (shrink)
This research tests a model of employee helping behavior (a component of Organizational Citizenship Behavior, OCB) that involves a direct path (Intrinsic Motives → Helping Behavior, the Good Samaritan Effect) and an indirect path (the Love of Money → Extrinsic Motives → Helping Behavior). Results for the full sample supported the Good Samaritan Effect. Further, the love of money was positively related to extrinsic motives that were negatively related with helping behavior. We tested the model across four cultures (the USA., (...) Taiwan, Poland, and Egypt). The Good Samaritan Effect was significant for all four countries. For the indirect path, the first part was significant for all countries, except Egypt, whereas the second part was significant for Poland only. For Poland, the indirect path was significant and positive. The love of money may cause one to help in one culture (Poland) but not to help in others. Results were discussed in the light of ethical decision making. (shrink)
This study examines the relationships between a company''s emphasis on discretionary social responsibility, environment, and firm performance. It tests the proposition that environmental munificence and dynamism moderate the relationship between discretionary social responsibility and financial performance. Social responsibility was measured with a three-item scale in a sample of 62 firms using a questionnaire. Environmental munificence and dynamism were measured using archival sources as was financial performance (return on assets and return on sales). The results of moderated regression analyses and subgroup (...) analyses found a significant moderating effect of environment on the social responsibility-firm performance relationship. Discretionary social responsibility contributes to firm performance in environments that are dynamic and munificent. (shrink)
The author examines the development of the concept of justice in Arabic philosophical ethics, which culminates in the attempt by Miskawayh to harmonize Plato's concept of what it means to be just with Aristotle's concept of acting justly. Miskawayh's contribution, which draws upon Neo-Platonic and Stoic authors of late antiquity, is shown to shed light on possible modes of interpreting the ethical doctrines of Plato and Aristotle and even to point the way to the solution of some exegetical problems raised (...) by contemporary scholars. (shrink)
Religion and work are seldom discussed. The two have caused scholars to question the religion’s role with work. This paper reviews research on the integrate between religion and work by examining issues of concept, definition, measurement, and reviewing research that examines the relationship of work and religion with respect to: different times, types of people, organize human interactions and sources of knowledge. We then discuss the methodological requirement for reintegrating work studies into social institutional theory and indicate what the conceptual (...) payoffs of such integration might be. These payoffs include breaking new conceptual ground, resolving theoretical puzzles and envisioning the nature of new social institutions. (shrink)
This research tests a model of employee helping behavior (a component of Organizational Citizenship Behavior, OCB) that involves a direct path (Intrinsic Motives → Helping Behavior, the Good Samaritan Effect) and an indirect path (the Love of Money → Extrinsic Motives → Helping Behavior). Results for the full sample supported the Good Samaritan Effect. Further, the love of money was positively related to extrinsic motives that were negatively related with helping behavior. We tested the model across four cultures (the USA., (...) Taiwan, Poland, and Egypt). The Good Samaritan Effect was significant for all four countries. For the indirect path, the first part was significant for all countries, except Egypt, whereas the second part was significant for Poland only. For Poland, the indirect path was significant and positive. The love of money may cause one to help in one culture (Poland) but not to help in others. Results were discussed in the light of ethical decision making. (shrink)
In this paper, the results of a pilot interview study with 19 subjects participating in an EEG-based non-invasive brain–computer interface (BCI) research study on stroke rehabilitation and assistive technology and of a survey among 17 BCI professionals are presented and discussed in the light of ethical, legal, and social issues in research with human subjects. Most of the users were content with study participation and felt well informed. Negative aspects reported include the long and cumbersome preparation procedure, discomfort with the (...) cap and the wet electrodes, problems concerning BCI control, and strains during the training sessions. In addition, some users reflected on issues concerning system security. When asked for morally problematic issues in this field of non-invasive BCI research, the BCI professionals stressed the need for correct information transfer, the obligation to avoid unrealistic expectations in study participants, the selection of study participants, benefits and strains of participation, BCI illiteracy, the possibility of detrimental brain modifications induced by BCI use, and problems that may arise at the end of the trials. Furthermore, privacy issues were raised. Based on the results obtained, psychosocial and ethical aspects of EEG-based non-invasive BCI research are discussed and possible implications for future research addressed. (shrink)
The study reported here sought to examine the ethical orientations of business managers and business students in Singapore. Data were obtained using Defining Issue Test. Analysis of Variance revealed that age, education and religious affiliation had influenced cognitive moral development stages of the respondents. Vocation, gender and ethnicity did not seem to have affected moral judgement of the subjects. Contrary to the general view, both business students and business managers demonstrated the same level of sensitivity to ethical dimensions of decision-making. (...) Implications of the findings and limitations of the study are discussed. (shrink)
Possible effects of interaction (cross-talk) between signaling pathways is studied in a system of Reaction–Diffusion (RD) equations. Furthermore, the relevance of spontaneous neurite symmetry breaking and Turing instability has been examined through numerical simulations. The interaction between Retinoic Acid (RA) and Notch signaling pathways is considered as a perturbation to RD system of axon-forming potential for N2a neuroblastoma cells. The present work suggests that large increases to the level of RA–Notch interaction can possibly have substantial impacts on neurite outgrowth and (...) on the process of axon formation. This can be observed by the numerical study of the homogeneous system showing that in the absence of RA–Notch interaction the unperturbed homogeneous system may exhibit different saddle-node bifurcations that are robust under small perturbations by low levels of RA–Notch interactions, while large increases in the level of RA–Notch interaction result in a number of transitions of saddle-node bifurcations into Hopf bifurcations. It is speculated that near a Hopf bifurcation, the regulations between the positive and negative feedbacks change in such a way that spontaneous symmetry breaking takes place only when transport of activated Notch protein takes place at a faster rate. (shrink)
Students’ Quality Circles (SQCs) are considered in the context of English Language Teaching in Pakistan, with a focus on oral expression. SQCs offer many educational benefits.
The Foundation for Legal Knowledge Systems (JURIX) has, sinceits foundation in 1988, become an internationally renowned forumfor Law and Artificial Intelligence in theNetherlands. This paper is based onan intellectual review of the work of JURIX requested by theorganisation as part of its 10th anniversary in December 1997 andpresented as a keynote address at the 10th anniversary conference.It has been updated to include the following two conferences. Itapplauds the overall effort but also suggests some directions forfuture development and suggests in particular:The (...) breadth of research has been commendable, butthere is a need to move towards greater integration of systems andmigration to internet based systems. (shrink)
We survey the meta-ethical tools and institutional processes that traditional Islamic ethicists apply when deliberating on bioethical issues. We present a typology of these methodological elements, giving particular attention to the meta-ethical techniques and devices that traditional Islamic ethicists employ in the absence of decisive or univocal authoritative texts or in the absence of established transmitted cases. In describing how traditional Islamic ethicists work, we demonstrate that these experts possess a variety of discursive tools. We find that the ethical responsa—i.e., (...) the products of the application of the tools that we describe—are generally characterized by internal consistency. We also conclude that Islamic ethical reasoning on bioethical issues, while clearly scripture-based, is also characterized by strong consequentialist elements and possesses clear principles-based characteristics. The paper contributes to the study of bioethics by familiarizing non-specialists in Islamic ethics with the role, scope, and applicability of key Islamic ethical concepts, such as “aims” (maqāṣid), “universals” (kulliyyāt), “interest” (maṣlaḥa), “maxims” (qawā`id), “controls” (ḍawābit), “differentiators” (furūq), “preponderization” (tarjīḥ), and “extension” (tafrī`). (shrink)
The spectacular success of Empire and Multitude has brought Antonio Negri's writing to a new and wider audience. Negri'as work is singular in its depth and expression. It can be difficult to grasp the complexity of his ideas as they are rooted in the history of philosophy. This book offers an introduction to his thinking and is ideal for readers who want to come to grips with his key themes. Contributors include Pierre Macherey, Daniel Bensai;d, Charles Wolfe, Alex Callinicos, Miguel (...) Vatter, Jason Read, Alberto Toscano, Mamut Mutman, Ted Stolze, and Judith Revel. Written with dynamism and originality, the book will appeal to anyone interested in the evolution of Negri's thought, and especially to students of political philosophy, international studies, and literary theory. This book is the sequel to The Philosophy of Antonio Negri, Volume One: Resistance in Practice , but can be read entirely independently. (shrink)
First, we describe a psychological experiment in which the participants were asked to determine whether sentences of first-order logic were true or false in finite graphs. Second, we define two proof systems for reasoning about truth and falsity in first-order logic. These proof systems feature explicit models of cognitive resources such as declarative memory, procedural memory, working memory, and sensory memory. Third, we describe a computer program that is used to find the smallest proofs in the aforementioned proof systems when (...) capacity limits are put on the cognitive resources. Finally, we investigate the correlation between a number of mathematical complexity measures defined on graphs and sentences and some psychological complexity measures that were recorded in the experiment. (shrink)
Phenomenology, as I understand it, by G. C. Deb.--Phenomenology: education and evaluation, by Kazi A. Kadir.--Phenomenology, by B. H. Siddiqi.--Phenomenology in perspective, by James L. Kinder.
Philosophy of history; the idea of the not-being and the history, by K. M. Jamil.--Philosophy of history, by Khwaja Ashkar Husain.--Philosophy of history, by A. H. Kamali.--Philosophy of history, by B. H. Siddiqi.--Philosophy of history: explanation in history, by Kazi A. Kadir.
Abu Bakar Abdul Majeed (2002). Genethics. In Abu Bakar Abdul Majeed (ed.), Bioethics: Ethics in the Biotechnology Century. Institute of Islamic Understanding Malaysia.score: 3.0
This collection of specially commissioned essays is the first of its kind in English on the work of Antonio Negri, the Italian philosopher and political theorist. The spectacular success of Empire , Negri's collaboration with Michael Hardt, has brought Negri's writing to a new, wider audience. A substantial body of his writing is now available to an English-speaking readership. Outstanding contributors—including Michael Hardt, Sergio Bologna, Kathi Weeks and Nick Dyer-Witheford—reveal the variety and complexity of Negri's thought and explores its unique (...) relevance to modern politics. Negri is one of the most sophisticated analyists of modern political philosophy. Philosophers and critics alike find his work both difficult and exhilarating, engaging as it does with Marx, Spinoza, Deleuze, Guattari, Tronti and others. This book is ideal for readers who want to get to grips with Negri's key themes, in particular his theories on labour, capital, power, the state and revolution. It makes a great introduction to his work for students of political philosophy, as well as providing a comprehensive critical approach for Negri enthusiasts. (shrink)
In order to cope with the changing health needs in the community, an holistic approach on AIDS prevention and control with particular reference to essential quality was introduced at an educational seminar at Hebei Medical University in China, 1996. We have identified three major points in the present study through learning and research process: 1. The importance of âcultural normâ for the unification of science and technology is identified for the community approach; 2. âcommunity careâ emphasising human quality provides unity (...) in diversity for educational program; and 3. âcommunity controlâ emphasising quality assurance demonstrates the effectiveness for program analysis from the viewpoint of human centred systems. (shrink)
This study tests the relationship between demographic and psychological variables, particularly positive psychology, and investor preferences. Of thedemographics variables, only gender was related to investor preferences, with women expressing a longer time horizon than men. However, the positive psychology variables of hope and novelty orientation were strongly related to risk tolerance, time horizon, and estate intentions.
It may be tempting to think that given Nagel’s much-discussed bat argument in “What Is It Like to be a Bat?” (henceforth the Bat article), Nagel qua Nagel has conceived an argument against the very idea of physicalism. For example, Tye (1986 p. 7) argues that Nagel’s argument from the Bat-Phenomenology Analogy shows that the physicalist account of the mental phenomenon is incomplete. Churchland (1995 p. 196) conceives Nagel in a similar manner: “[from the Bat Argument] Nagel concludes that conscious (...) phenomena cannot be given a purely physical explanation”. McCullough (1988 pp. 2-3), without regret, is more direct on the issue: Nagel is against physicalism because the state of what-it-is-likeness “escapes the scientific net”. The same goes with Pereboom who argues that Thomas Nagel advances an argument that shows physicalist account of the phenomenal states are “inadequate” (1994 p. 314). The most recent article dealing with the Bat argument also makes it clear that physicalism does not feature in friendly terms in Nagel’s thinking (Nagasawa 2004). While Nagasawa claims to offer a new approach to Nagel’s Bat argument in that Aquinas’ seemingly disconnected argument about the divine omnipotence can answer Nagel’s resistance to physicalism, it is quite clear that Nagel is still being treated as an anti-physicalist. Now, of course, it’s fallacious to say that all these philosophers are alike in their takes on Nagel’s alleged anti-physicalist outlook but I hope it is uncontroversial to say here that they seem to share a common view of Nagel: On Nagel’s account of conscious mental states, physicalism is false because it fails to explain exactly what it is like to be in those states. In this essay, I wish to argue that Nagel’s treatment of physicalism as demonstrated in the Bat article is much more philosophically subtle than his detractors thought him to be. From the outset, let me begin by stating that Nagel is not characteristically a foe of physicalism as most of philosophers make him to be but Nagel in the Bat article could seem beproposing three challenges to physicalism as follows: (P1) physicalism is false, (P2) physicalism is unintelligible and (P3) physicalism remains to be made intelligible. (shrink)