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)
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 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)
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)
When the focus is on black or Asian minorities, Britain is frequently described as a multi-cultural state. But when the focus is on Scotland, England and Wales, Britain is also described as a multi-national state. Yet debates about multiculturalism and nationalism have been held in parallel without sharing even a common vocabulary. This book is a pioneering study of how multiculturalism interacts with multinationalism, especially within post-devolution Scotland. -/- It gives equal attention to Scotland's largest 'visible' and 'invisible' minorities: ethnic (...) Pakistanis (almost all of them Muslim) and English immigrants. Rising Scottish self-consciousness could have posed a challenge both these minorities. But in practice, potential problems have proved themselves to be solutions, integrating rather than alienating. -/- In the eyes of the minorities, devolution has made Scots at once more proud and less xenophobic. Even English immigrants feel devolution has defused tensions, calmed frustrations, and forced Scots to blame themselves rather than others for their problems. Pakistanis have suffered increasing harassment - but they attribute that to 9/11 not to devolution. And Muslims adopt Scottish identities, Scottish attitudes, even Scottish nationalism - consciously or unconsciously using these as tools of integration. -/- The book is based in part on large-scale surveys: of Pakistani and English minorities within Scotland, and of the majority populations in Scotland and England. But it is also based on systematic analysis of transcripts of focus-group discussions with minorities revealing the variety of opinion within minorities as well as the contrasts between them. In particular, it presents a unique account of how Scottish Muslims express their feelings in a time of crisis. (shrink)
