Internal auditing has been adding value in organisations across all sectors for many years. This paper is based on research by the authors into this value in the UK, widened to include the contribution by internal auditing's professional development worldwide. This development is based mainly on international internal auditing standards, now receiving recognition by governments, regulators, external auditors and other authorities across the world. Not least by the worldwide requirements of the US Sarbanes-Oxley Act of 2003, and board responsibility for (...) the effectiveness of internal control. The paper discusses how the assurance, compliance and consultant roles of internal auditing are being recognised today at board level in many organisations as valuable contributors to good governance practices. (shrink)

The composition of nitrogen-doped hydrogenated amorphous carbon films grown in a magnetically confined rf plasma-enhanced chemical vapour deposition system has been determined by X-ray photoelectron spectroscopy and compared with that determined using a combination of elastic recoil detection analysis, Rutherford back-scattering and nuclear reaction analysis. The importance of nitrogen doping or 'incorporation' in hydrogenated amorphous carbon films is discussed in relation to the significant variation in the sp 2 -to-sp 3 ratio that takes place. At 7 at.% N in the (...) a-C : H matrix, a critical change in the microstructure is observed, which governs the resulting mechanical, optical and electronic properties. Finally, the correlation between the sp 2 and sp 3 fractions determined by a non-destructive method of obtaining the bond fractions and by electron-energy-loss spectroscopy is discussed, with a view to evaluating accurately the sp 2 fraction in a-C : H : N films. (shrink)

We present a model of similarity‐based retrieval that attempts to capture three seemingly contradictory psychological phenomena: (a) structural commonalities are weighed more heavily than surface commonalities in similarity judgments for items in working memory; (b) in retrieval, superficial similarity is more important than structural similarity; and yet (c) purely structural (analogical) remindings e sometimes experienced. Our model, MAC/FAC, explains these phenomena in terms of a two‐stage process. The first stage uses a computationally cheap, non‐structural matcher to filter candidate long‐term memory (...) items. It uses content vectors, a redundant encoding of structured representations whose dot product estimates how well the corresponding structural representations will match. The second stage uses SME (structure‐mapping engine) to compute structural matches on the handful of items found by the first stage. We show the utility of the MAC/FAC model through a series of computational experiments: (a) We demonstrate that MAC/FAC can model patterns of access found in psychological data; (b) we argue via sensitivity analyses that these simulation results rely on the theory; and (c) we compare the performance of MAC/FAC with ARCS, an alternate model of similarity‐based retrieval, and demonstrate that MAC/FAC explains the data better than ARCS. Finally, we discuss limitations and possible extensions of the model, relationships with other recent retrieval models, and place MAC/FAC in the context of other recent work on the nature of similarity. (shrink)

This article reviews 1 decade of research on cheating in academic institutions. This research demonstrates that cheating is prevalent and that some forms of cheating have increased dramatically in the last 30 years. This research also suggests that although both individual and contextual factors influence cheating, contextual factors, such as students' perceptions of peers' behavior, are the most powerful influence. In addition, an institution's academic integrity programs and policies, such as honor codes, can have a significant influence on students' behavior. (...) Finally, we offer suggestions for managing cheating from students' and faculty members' perspectives. (shrink)

Analogy and similarity are central phenomena in human cognition, involved in processes ranging from visual perception to conceptual change. To capture this centrality requires that a model of comparison must be able to integrate with other processes and handle the size and complexity of the representations required by the tasks being modeled. This paper describes extensions to Structure-Mapping Engine since its inception in 1986 that have increased its scope of operation. We first review the basic SME algorithm, describe psychological evidence (...) for SME as a process model, and summarize its role in simulating similarity-based retrieval and generalization. Then we describe five techniques now incorporated into the SME that have enabled it to tackle large-scale modeling tasks: Greedy merging rapidly constructs one or more best interpretations of a match in polynomial time: O); Incremental operation enables mappings to be extended as new information is retrieved or derived about the base or target, to model situations where information in a task is updated over time; Ubiquitous predicates model the varying degrees to which items may suggest alignment; Structural evaluation of analogical inferences models aspects of plausibility judgments; Match filters enable large-scale task models to communicate constraints to SME to influence the mapping process. We illustrate via examples from published studies how these enable it to capture a broader range of psychological phenomena than before. (shrink)

Codes of conduct are viewed here as a community’s attempt to communicate its expectations and standards of ethical behavior. Many organizations are implementing codes, but empirical support for the relationship between such codes and employee conduct is lacking. We investigated the long term effects of a collegiate honor code experience as well as the effects of corporate ethics codes on unethical behavior in the workplace by surveying alumni from an honor code and a non-honor code college who now work in (...) business. We found that self-reported unethical behavior was lower for respondents who work in an organization with a corporate code of conduct and was inversely associated with corporate code implementation strength and embeddedness. Self-reported unethical behavior was also influenced by the interaction of a collegiate honor code experience and corporate code implementation strength. (shrink)

The purpose of this paper is to provide a simple yet comprehensive organizing scheme for the responsible conduct of research (RCR). The heuristic offered here should prove helpful in research ethics education, where the many and heterogeneous elements of RCR can be bewildering, as well as research into research integrity and efforts to form RCR policy and regulations. The six domains are scientific integrity, collegiality, protection of human subjects, animal welfare, institutional integrity, and social responsibility.

Utility- and pleasure-Friendship in the "nicomachean ethics" have commonly been held to be wholly self-Seeking relationships and of no great interest as forms of "friendship". Recently, John cooper has argued that these relationships essentially involve disinterested concern in a subtle blending of self- and other-Regarding purposes and causes. The article argues against cooper that disinterestedness has no part in these relationships but that they can nonetheless be seen as exhibiting trust, Sharing, Interdependence, And other virtues of interpersonal relationships.

Computational modeling of sketch understanding is interesting both scientifically and for creating systems that interact with people more naturally. Scientifically, understanding sketches requires modeling aspects of visual processing, spatial representations, and conceptual knowledge in an integrated way. Software that can understand sketches is starting to be used in classrooms, and it could have a potentially revolutionary impact as the models and technologies become more advanced. This paper looks at one such effort, Sketch Worksheets, which have been used in multiple classroom (...) experiments already, with students ranging from elementary school to college. Sketch Worksheets are a software equivalent of pencil and paper worksheets commonly found in classrooms, but they provide on-the-spot feedback based on what students draw. They are built on the CogSketch platform, which provides qualitative visual and spatial representations and analogical processing based on computational models of human cognition. This paper explores three issues. First, we examine how research from cognitive science and artificial intelligence, combined with the constraints of creating new kinds of educational software, led to the representations and processing in CogSketch. Second, we examine how these capabilities have been used in Sketch Worksheets, drawing upon experiments with fifth-grade students in biology and college students in engineering design and in geoscience. Finally, we examine some open issues in sketch understanding that need to be addressed to better model high-level aspects of vision, and for sketch understanding systems to reach their full potential for supporting education. (shrink)

Abstract:This field survey focused on two constructs that have been developed to represent the ethical context in organizations: ethical climate and ethical culture. We first examined issues of convergence and divergence between these constructs through factor analysis and correlational analysis. Results suggested that the two constructs are measuring somewhat different, but strongly related dimensions of the ethical context. We then investigated the relationships between the emergent ethical context factors and an ethics-related attitude (organizational commitment) and behavior (observed unethical conduct) for (...) respondents who work in organizations with and without ethics codes. Regression results indicated that an ethical culture-based dimension was more strongly associated with observed unethical conduct in code organizations while climate-based dimensions were more strongly associated with observed unethical conduct in non-code organizations. Ethical culture and ethical climate-based factors influenced organizational commitment similarly in both types of organizations. Normative implications of the study are discussed, as are implications for future theorizing, research and management practice. (shrink)

The design and reporting of data-driven studies seeking to measure misinformation are patchy and inconsistent, and these studies rarely measure associations with, or effects on, behaviour. The consequence is that data-driven misinformation studies are not yet useful as an empirical basis for guiding when to act on emerging misinformation threats, or for deciding when it is more appropriate to do nothing to avoid inadvertently amplifying misinformation. In a narrative review focused on examples of health-related misinformation, we take a critical perspective (...) of data-driven misinformation studies. To address this problem, we propose a curated and open library of misinformation examples and describe its structure and how it might be used to support actionable surveillance. We draw on experiences with other curated repositories to speculate on the likely challenges related to achieving critical mass and maintaining data consistency. We conclude that an open library of misinformation could help improve the consistency of data-driven misinformation study design and reporting, as well as provide an empirical basis from which to make decisions about how to act on new and emerging misinformation threats. (shrink)

The articles collected in this special issue were originally presented at two workshops entitled "Ethical Issues of Animal Research" sponsored by Georgetown University's Kennedy Institute of Ethics and Indiana University's Poynter Center for the Study of Ethics and American Institution. Some of the most prominent and influential thinkers in the field present their diverse views.

This work emerged from funded research examining collaboration among stake-holder organizations present at three U.S. nuclear weapons complex sites. The authors examine issues such as how and why stakeholder groups form collaborative alliances when dealing with the target organization, what leaders of stakeholder organizations actually think about when collaborating to deal with the target organization, and what outcomes result from the collaboration process. Drawing on stakeholder theory and research in interorganizational collaboration, the authors used an inductive, interview-based methodology to build (...) a model of collaboration among nonprofit stakeholder groups. The model contributes to the descriptive stream of stakeholder theory and, in turn, has implications for the instrumental stream. The model also offers implications for future researchers, leaders of stakeholder alliances, and leaders of target organizations. (shrink)

Artificial Intelligence (AI) is a core area of Cognitive Science, yet today few AI researchers attend the Cognitive Science Society meetings. This essay examines why, how AI has changed over the last 30 years, and some emerging areas of potential interest where AI and the Society can go together in the next 30 years, if they choose.

One of the central issues in cognitive science is the nature of human representations. We argue that symbolic representations are essential for capturing human cognitive capabilities. We start by examining some common misconceptions found in discussions of representations and models. Next we examine evidence that symbolic representations are essential for capturing human cognitive capabilities, drawing on the analogy literature. Then we examine fundamental limitations of feature vectors and other distributed representations that, despite their recent successes on various practical problems, suggest (...) that they are insufficient to capture many aspects of human cognition. After that, we describe the implications for cognitive architecture of our view that analogy is central, and we speculate on roles for hybrid approaches. We close with an analogy that might help bridge the gap. (shrink)

Despite widespread interest in the topic of moral repair in the business ethics literature and in the workplace, little is currently known about moral repair with regard to the self—i.e., how and why individuals repair themselves in the aftermath of harming others within workplace contexts and what factors may influence the success of self-repair. We conducted a qualitative study in the context of health care organizations to develop an inductive model of self-repair in the workplace. Our findings reveal a set (...) of factors, including reactions to the harm incident, motivating factors, and methods of self-repair that involve intrapersonal (e.g., self-compassion) and interpersonal (e.g., seeking feedback and support from co-workers and managers) actions. We discovered that self-repair, or what we characterize as “moral self-repair” is a complex process characterized by important ethical, emotional, and social dimensions and that the effectiveness of self-repair actions is moderated by the actions of those within the organization (e.g., co-workers, managers) and outside the organization (e.g., families, friends, counselors). These social actors can promote self-repair by offering encouragement and support, or undermine self-repair by communicating a lack of trust and respect that reinforces self-blame. This model of self-repair is intended to guide future ethics research on the topic of moral self-repair and offers insight to practicing managers. (shrink)

The key to understanding Karl Rahner's theology is his doctrine of the supernatural existential; it is, moreover, a microcosm of many of his major theological themes.

Behrendt & Young (B&Y) suggest that hallucinations occur as a result of decoupling of neuronal populations from sensory control. I propose that such a decoupling is in fact a constant feature of brain activity, even under nonpathological conditions. This position is justified by evidence from recent neurophysiological recording studies. I suggest that hallucinations arise because of a breakdown in segregation of internally and externally generated activity in a neuronal population.

Physicians generally recommend that patients resuscitated with naloxone after opioid overdose stay in the emergency department for a period of observation in order to prevent harm from delayed sequelae of opioid toxicity. Patients frequently refuse this period of observation despiteenefit to risk. Healthcare providers are thus confronted with the challenge of how best to protect the patient’s interests while also respecting autonomy, including assessing whether the patient is making an autonomous choice to refuse care. Previous studies have shown that physicians (...) have widely divergent approaches to navigating these conflicts. This paper reviews what is known about the effects of opioid use disorder on decision-making, and argues that some subset of these refusals are non-autonomous choices, even when patients appear to have decision making capacity. This conclusion has several implications for how physicians assess and respond to patients refusing medical recommendations after naloxone resuscitation. (shrink)

Editors’ Note:As a matter of policy, the editors believe that publishing several reviews of selected texts is a valuable exercise which will enable a cross-section of views to be aired. The recently published second edition of the National Academy of Sciences’ report “On Being a Scientist” was considered an appropriate text for such treatment. The reviewer, Kenneth D. Pimple, Ph.D., is a Research Associate at the Poynter Center for the Study of Ethics and American Institutions and a Visiting Lecturer (...) in the American Studies Program, both at Indiana University. He has been involved with training faculty members to teach ethics since 1989 and is the project director of “Teaching Research Ethics: A Workshop at Indiana University,” with funding from the Department of Education’s Fund for the Improvement of Postsecondary Education. Her interests include nerve development and regeneration. Her research is in the area of analytical chemistry and emphasizes spectroscopic techniques. (shrink)