We extend research on the effects of local audit office characteristics on audit quality by investigating whether audit offices in highly religious U.S. Metropolitan Statistical Areas exhibit going concern decisions that reflect heightened professional skepticism relative to audit offices in less religious MSAs. Prior research links religiosity to risk aversion and ethical development and suggests audit practice offices in more religious MSAs are more likely to issue going concern opinions because they will assess the effects of mitigating factors in a (...) more skeptical manner. Our results indicate that audit practice offices located in highly religious MSAs are more likely to issue going concern audit opinions, consistent with a more skeptical assessment of mitigating factors. Additional tests provide direct evidence consistent with the argument that these audit offices are more risk averse in issuing going concern opinions. Our findings are relevant to auditors, audit clients, researchers, and regulators. (shrink)

Progressive supranuclear palsy is a movement disorder with prominent tau neuropathology. Brain diseases with abnormal tau deposits are called tauopathies, the most common of which is Alzheimer's disease. Environmental causes of tauopathies include repetitive head trauma associated with some sports. To identify common genetic variation contributing to risk for tauopathies, we carried out a genome-wide association study of 1,114 individuals with PSP and 3,247 controls followed by a second stage in which we genotyped 1,051 cases and 3,560 controls for the (...) stage 1 SNPs that yielded P ≤ 10-3. We found significant previously unidentified signals associated with PSP risk at STX6, EIF2AK3 and MOBP. We confirmed two independent variants in MAPT affecting risk for PSP, one of which influences MAPT brain expression. The genes implicated encode proteins for vesicle-membrane fusion at the Golgi-endosomal interface, for the endoplasmic reticulum unfolded protein response and for a myelin structural component. © 2011 Nature America, Inc. All rights reserved. (shrink)

We reconsider the consequences of the observed violations of Bell's inequalities. Two common responses to these violations are (i) the rejection of realism and the retention of locality and (ii) the rejection of locality and the retention of realism. Here we critique response (i). We argue that locality contains an implicit form of realism, since in a worldview that embraces locality, spacetime, with its usual, fixed topology, has properties independent of measurement. Hence we argue that response (i) is incomplete, in (...) that its rejection of realism is only partial. (shrink)

En primer lugar, este artículo ofrece una breve sinopsis del acervo disponible en el área del desarrollo moral, una visión que combina las contribuciones de Lawrence Kohlberg y de Martin L. Hoffman a esta área. Luego, reconociendo que para explicar el comportamiento moral se necesitan constructos o variables adicionales, se centra sobre los avances que yo y un buen número de colegas y colaboradores hemos alcanzado en cuanto a la comprensión y tratamiento del comportamiento antisocial en jóvenes. Esto incluye una (...) descripción detallada de algunas características comunes básicas de estos jóvenes: retrasos en el desarrollo del juicio moral; distorsiones cognitivas interesadas o egoístas ; y deficiencias en cuanto a habilidades sociales. También se incluye la discusión de un caso ilustrativo; información sobre un instrumento de medida —el cuestionario Cómo Pienso ; e información sobre un exitoso enfoque de tratamiento, el Programa equipo. Finalmente, se subrayan las profundas conexiones teóricas y prácticas entre la percepción moral verídica, y el tratamiento del comportamiento antisocial a través de los principios de la confianza, la justicia y la democracia. (shrink)

Peter Abelard (1079–1142 ce) was the most wide‐ranging philosopher of the twelfth century. He quickly established himself as a leading teacher of logic in and near Paris shortly after 1100. After his affair with Heloise, and his subsequent castration, Abelard became a monk, but he returned to teaching in the Paris schools until 1140, when his work was condemned by a Church Council at Sens. His logical writings were based around discussion of the “Old Logic”: Porphyry's Isagoge, aristotle'S Categories and (...) On Interpretation and boethius'S textbook on topical inference. They comprise a freestanding Dialectica (“Logic”; probably c.1116), a set of commentaries (known as the Logica [Ingredientibus], c. 1119) and a later (c. 1125) commentary on the Isagoge (Logica Nostrorum Petititoni Sociorum or Glossulae). In a work Abelard called his Theologia, issued in three main versions (between 1120 and c.1134), he attempted a logical analysis of trinitarian relations and explored the philosophical problems surrounding God's claims to omnipotence and omniscience. The Collationes (“Debates,” also known as “Dialogue between a Christian, a Philosopher and a Jew”; probably c.1130) present a rational investigation into the nature of the highest good, in which the Christian and the Philosopher (who seems to be modeled on a philosopher of pagan antiquity) are remarkably in agreement. The unfinished Scito teipsum (“Know thyself,” also known as the “Ethics”; c.1138) analyses moral action. (shrink)

Narrative bioethics is primarily understood to involve storytelling through the use of literature. This article suggests that other forms of media are necessary to convey stories of an ethical nature to an audience broader than one being trained as medical professionals. “Documentary bioethics” is a manner to present and interpret stories of an ethical nature using forms of popular electronic media in a reality-based documentary style to society at large, specifically Generations X and Y.

§ 1. Introduction. Perhaps the most surprising recent development in complexity theory is the discovery that the class NP can be characterized using a form of randomized proof checker that only examines a constant number of bits of the “proof” that a string is in a language [6, 5, 31, 3, 4]. More specifically, writing ∣x∣ for the length of a string x, a language L in the class NP of languages recognizable in Nondeterministic polynomial time is traditionally given by (...) a polynomial p and a polynomial-time predicate P such that a string x is in L iff there is some string y satisfying P, where ∣y∣ ≤ p. Intuitively, we can think of a string y as a possible proof that x ϵ L, with the predicate P some kind of proof checker that distinguishes good proofs from bad ones. A string x is therefore in a language L ϵ NP if there is a short proof that x ϵ L, and not in L otherwise. The surprising discovery is that the deterministic proof checker that reads the entire input and proof can be replaced by a probabilistic verifier that on input x and possible proof y, where y is presented in a certain way, flips at most O coins and reads at most a constant number of bits of x and y. Obviously, a probabilistic verifier that does not read the whole proof will sometimes make mistakes. However, the surprising and essentially non-intuitive mathematical fact is that for each language L in NP, it is possible to find a polynomial q and verifier V flipping a logarithmic number of coins and reading a constant number of bits such that, for any x ϵ L, there exists y with ∣y∣ ≤ q and with V accepting with probability 1 and, for x ∉ L, there is no y with ∣y∣ ≤ q and with V accepting with probability ≥ 1/4. This idea canalsobeextended to PSPACE [10, 9], using a game that alternates between two players instead of a proof presented by a “single player.”. (shrink)

We extend research on the effects of local audit office characteristics on audit quality by investigating whether audit offices in highly religious U.S. Metropolitan Statistical Areas exhibit going concern decisions that reflect heightened professional skepticism relative to audit offices in less religious MSAs. Prior research links religiosity to risk aversion and ethical development and suggests audit practice offices in more religious MSAs are more likely to issue going concern opinions because they will assess the effects of mitigating factors in a (...) more skeptical manner. Our results indicate that audit practice offices located in highly religious MSAs are more likely to issue going concern audit opinions, consistent with a more skeptical assessment of mitigating factors. Additional tests provide direct evidence consistent with the argument that these audit offices are more risk averse in issuing going concern opinions. Our findings are relevant to auditors, audit clients, researchers, and regulators. (shrink)

BackgroundECMO is a particularly scarce resource during the COVID-19 pandemic. Its allocation involves ethical considerations that may be different to usual times. There is limited pre-pandemic literature on the ethical factors that ECMO physicians consider during ECMO allocation. During the pandemic, there has been relatively little professional guidance specifically relating to ethics and ECMO allocation; although there has been active ethical debate about allocation of other critical care resources. We report the results of a small international exploratory survey of ECMO (...) clinicians’ views on different patient factors in ECMO decision-making prior to and during the COVID-19 pandemic. We then outline current ethical decision procedures and recommendations for rationing life-sustaining treatment during the COVID-19 pandemic, and examine the extent to which current guidelines for ECMO allocation (and reported practice) adhere to these ethical guidelines and recommendations.MethodsAn online survey was performed with responses recorded between mid May and mid August 2020. Participants (n = 48) were sourced from the ECMOCard study group—an international group of experts (n = 120) taking part in a prospective international study of ECMO and intensive care for patients during the COVID-19 pandemic. The survey compared the extent to which certain ethical factors involved in ECMO resource allocation were considered prior to and during the pandemic.ResultsWhen initiating ECMO during the pandemic, compared to usual times, participants reported giving more ethical weight to the benefit of ECMO to other patients not yet admitted as opposed to those already receiving ECMO, (p < 0.001). If a full unit were referred a good candidate for ECMO, participants were more likely during the pandemic to consider discontinuing ECMO from a current patient with low chance of survival (53% during pandemic vs. 33% prior p = 0.002). If the clinical team recommends that ECMO should cease, but family do not agree, the majority of participants indicated that they would continue treatment, both in usual circumstances (67%) and during the pandemic (56%).ConclusionsWe found differences during the COVID-19 pandemic in prioritisation of several ethical factors in the context of ECMO allocation. The ethical principles prioritised by survey participants were largely consistent with ECMO allocation guidelines, current ethical decision procedures and recommendations for allocation of life-sustaining treatment during the COVID-19 pandemic. (shrink)

This book provides practical and research-based chapters that offer greater clarity about the particular kinds of teacher reflection that matter and avoids talking about teacher reflection generically, which implies that all kinds of reflection are of equal value.

We identify a normative paradox of responsible management education. Business educators aim to promote social values and develop ethical habits and socially responsible mindsets through education, but they attempt to do so with theories that have normative underpinnings and create actual normative effects that counteract their intentions. We identify a limited conceptualization of freedom in economic theorizing as a cause of the paradox. Economic theory emphasizes individual freedom and understands this as the freedom to choose from available options. However, conceptualizing (...) individuals as profit-maximizing actors neglects their freedom to reflect on the purposes and goals of their actions. We build on the work of pragmatist philosopher John Dewey, who distinguishes between habitualized and creative problem-solving behaviors, conceptualizes knowledge construction as a process of interdependent scientific social inquiry, and understands actors as having the freedom to determine what kind of people they wish to be. We apply pragmatist theory to business education and suggest equipping students with a plurality of theories, supplementing neoclassical economics with other economic perspectives and views from other disciplines on economic behavior. Moreover, we suggest putting students into learning situations that require practical problem solution through interdependent social inquiry, encouraging ethical reflection. In doing so, we contribute by linking the problematic conceptions of freedom identified in economic theorizing to the debate on responsible management education. We conceptualize a pragmatist approach to management education that explicitly re-integrates the freedom to discursively reflect on the individual and societal purpose of business activity and thereby makes existing tools and pedagogies useful for bringing potential freedom back into business. (shrink)

McFetridge (in Logical necessity and other essays . London: Blackwell, 1990 ) suggests that to treat a proposition as logically necessary—to believe a proposition logically necessary, and to manifest that belief—is a matter of preparedness to deploy that proposition as a premise in reasoning from any supposition. We consider whether a suggestion in that spirit can be generalized to cover all cases of absolute necessity, both logical and non-logical, and we conclude that it can. In Sect. 2, we explain the (...) significance that such an account of manifestation of belief in absolute necessity has for the prospects of a non-realist theory of modality. In Sect. 3, we offer a sympathetic articulation of the detail that underlies the McFetridge conception of belief in logical necessity. In Sects. 4 and 5, we show that the conception so articulated will not generalize to encompass all cases of belief in absolute necessity and proceed to offer a remedy. Our proposal is based upon a distinction between two kinds of suppositional act: A-supposing and C-supposing (Sect. 6). In Sect. 7, we then explain and defend our central thesis: (roughly) that (manifestation of) belief in absolute necessity is a matter of preparedness to deploy as a premise in reasoning under any C-supposition. Finally, we indicate that there is some promise in the parallel thesis that manifestation of the treatment of a proposition as a priori is a matter of preparedness to deploy as a premise in reasoning under any A-supposition (Sect. 8). (shrink)

Amid increasing demands from students and the public, universities have recently reinvigorated their efforts to increase the number of faculty from underrepresented populations. Although a myriad of piecemeal programs targeting individual recruitment and development have been piloted at several institutions, overall growth in faculty diversity remains almost negligible and highly localized. To bring about genuine change, we hypothesize a consortia approach that links individuals to hiring opportunities within a state university system might be more effective. Here we present a case (...) study describing the progress of the NSF-funded Alliances for Graduate Education and the Professoriate PROMISE Academy Alliance, a consortium within the University System of Maryland collaborating to develop, implement, self-study, evaluate, and disseminate a unique postdoc-to-faculty conversion model in the biomedical sciences. The initiative centers on diversifying faculty across five institutions in the USM, including teaching-focused institutions, comprehensive universities, research institutions, and professional schools. Components of this approach include enhanced recruiting and hiring practices to attract outstanding postdoctoral scholars from underrepresented backgrounds, multi-institutional networking and professional development, and facilitated processes to transition postdocs into tenure-track positions at their postdoctoral institution or another institution in the state system. This model is distinct from more deficit-based approaches because it goes beyond focusing on building the individual’s skills to enter the professoriate. This program restructures the traditionally short-term nature of postdoctoral employment and incorporates a pathway to a tenure-track professorship at the same institution or within the same statewide system where the postdoc is trained. This multi-institutional model leverages collaboration and distinct institutional strengths to create cross-institutional support, advocacy, and policy. Importantly, it uses a decentralized financial structure that makes this approach distinctly replicable. Recognizing the immediate need for more collaborative approaches to diversify faculty and a lack of literature about such approaches, this case study describes the development of, and potential benefits of, a state university system, as well as the qualitative lessons learned from self-study, internal evaluation, external evaluation, and NSF site visits. The AGEP PROMISE Academy can serve as a model for replication at other university systems hoping to diversify their faculty. (shrink)

Creativity and morality are key attributes that stakeholders demand of organizations. Accordingly, higher education institutions and professional training programs also seek to cultivate these attributes in future leaders. However, research has hitherto shown that, under certain conditions, creativity may conflict with morality. This complicates the development of creative individuals who are also moral. We examined the complex relationship between creativity and moral reasoning with data collected from a group of undergraduate students. By considering the cognitive processes behind creativity and moral (...) reasoning, we propose perspective taking as a moderating factor. Specifically, we found that while creative individuals might not necessarily adopt a lower level of moral reasoning, there was a more nuanced moderating relationship among creativity, perspective taking, and moral reasoning. That is, individuals who were weak in perspective taking tended to adopt a lower level of moral reasoning if they were also creative. Perspective taking was also directly and positively associated with moral reasoning. We explore the implications of our findings for future research and curriculum/program design. (shrink)

Climate change presents a fundamental challenge to the current global energy regime. Under the Framework Convention on Climate Change, the international community is developing the architecture of a policy response. Three serious flaws are examined: (a) the potential sacrifice of small island states, (b) the use of market-based policy measures to commodify the atmospheric commons, and (c) the substitution of carbon sequestration for meaningful reductions in energy use. The authors’ analysis of the politics of climate change, based on these issues, (...) suggests a new understanding of ecology is emerging—what they term postmodern ecology—in which a global environmental crisis is risked to secure the future of the world energy regime. An alternative, based on principles of sustainability and equity, is proposed that would require abandoning the global energy status quo. (shrink)

St. John of the Cross’ work, The Dark Night of the Soul, and Joseph Symonds’ work, The Case and Cure of a Deserted Soul, offer two compelling treatments on the subject of spiritual dryness. Moreover, these works represent two spiritual traditions which offer distinct but viable perspectives on the Christian life. This paper seeks to answer the following question: What is the degree of similarity between St. John of the Cross’ understanding of the dark night of the soul (...) and Joseph Symonds’ understanding of spiritual desertion? A secondary question is also addressed: What is the value of these resources for pastoral care today? Although notable differences exist between the two, their degree of similarity is significant considering the disconnection between the spiritual traditions that each represent. Moreover, these works are invaluable resources for contemporary pastoral care. (shrink)

Let ≤r and ≤sbe two binary relations on 2ℕ which are meant as reducibilities. Let both relations be closed under finite variation and consider the uniform distribution on 2ℕ, which is obtained by choosing elements of 2ℕ by independent tosses of a fair coin.Then we might ask for the probability that the lower ≤r-cone of a randomly chosen set X, that is, the class of all sets A with A ≤rX, differs from the lower ≤s-cone of X. By c osure (...) under finite variation, the Kolmogorov 0-1 aw yields immediately that this probability is either 0 or 1; in case it is 1, the relations are said to be separable by random oracles.Again by closure under finite variation, for every given set A, the probability that a randomly chosen set X is in the upper ≤r-cone of A is either 0 or 1; let Almostr be the class of sets for which the upper ≤r-cone has measure 1. In the following, results about separations by random oracles and about Almost classes are obtained in the context of generalized reducibilities, that is, for binary relations on 2ℕ which can be defined by a countable set of total continuous functionals on 2ℕ in the same way as the usual resource-bounded reducibilities are defined by an enumeration of appropriate oracle Turing machines. The concept of generalized reducibility comprises a natura resource-bounded reducibilities, but is more general; in particular, it does not involve any kind of specific machine model or even effectivity. The results on generalized reducibilities yield corollaries about specific resource-bounded reducibilities, including several results which have been shown previously in the setting of time or space bounded Turing machine computations. (shrink)

Some of the authors of the essays on Chinese philosophers prefer the pin yin system of romanization for Chinese names and words, while others prefer the Wade‐Giles system. Given that both systems are in wide use today, important names and words are given in both their pin yin and Wade‐Giles formulations. The author's preference is printed first, followed by the alternative romanization within brackets.