Reflection Principles are commonly thought to produce only strong axioms of infinity consistent with V = L. It would be desirable to have some notion of strong reflection to remedy this, and we have proposed Global Reflection Principles based on a somewhat Cantorian view of the universe. Such principles justify the kind of cardinals needed for, inter alia , Woodin’s Ω-Logic.

Moral Seduction Theory suggests that auditors are morally compromised by the perceived consequences of their opinions. The root of the auditing problem appears to result in an unintentional bias rather than in dishonesty. Although important accounting reforms have been taken to deal with auditors' trustworthiness, their lack of independence has not been adequately addressed. The new regulation (Sarbanes-Oxley Act) is a consequence of an incorrect understanding of the main true source of auditor's biases. We have developed a cognitive approach by (...) connecting the Throughput Model (TM) to the Moral Seduction Theory. This approach allows a better understanding of how conflicts of interest lead auditors to avoid the issuance of warning signals to stakeholders. We have tested our model by conducting a hypothetical scenario with eighty experienced auditors from international accounting firms. Our results confirm auditors' unintentional reluctance to issue qualified audit opinions alerting investors due to their fear of precipitating clients' final bankruptcy. The main implication is that, more than a regulation, effort should be made in monitoring those conflicts of interest to reduce unintentional bias. (shrink)

Several critics have reopened the continuing debate regarding the credibility of the auditing profession in part because of auditors' reluctance to issue warning signals to investors. At the root of auditors' lack of independence issues are conflicts of interest resulting from the structural features of auditor-client relationship. The Throughput Model is advanced to illustrate how ethical issues may be influenced by conflicts of interest. In the first stage, the TP provides an isolation of auditors' ethical positions from six ethical different (...) perspectives. In the second stage, previous TP theory is built upon by arguing a simultaneous analysis of how conflicts of interests may induce auditors' behavior. We conclude that in the current low litigation risk environment, auditors' ethical behavior is clearly ' unbalanced' favoring the reluctance to issue warning signals. Finally, we offer a discussion of potential solutions to improve ethical issues. (shrink)

All kinds of fraud are costly for the people engrossed both financially and often in terms of the time needed to clear their name when illegal use has been made of their personal details. The relationship among ethics, internal control, and fraud is important in the understanding of corporate social responsibility. This article uses an Ethical Process Throughput Model embedded in the Fraud triangle in order to better understand the interconnectedness of ethical positions and internal control systems that handle fraudulent (...) situations. Ethical positions are utilized to underscore how ethical behavioral control systems can be appropriately applied, which can provide unparalleled security, enhanced convenience, heightened accountability, better fraud detection and is very effective in depressing fraud, thereby improving CSR among organizations. (shrink)

We examined whether auditors' attitude to the evidence may be driven by their perception of the self-fulfilling prophecy effect. Following previous research on motivated reasoning, we assumed that the self-fulfilling prophecy effect could be interpreted as a potential motivational/incentive factor supporting auditor's reluctance to release going concern opinions. We contribute to the literature by demonstrating in a laboratory experiment that auditors' perceptions of the self-fulfilling prophecy effect can bias their professional judgment. To this extend, the Hogarth and Einhorn's belief-adjustment model (...) was employed in order to estimate auditors' attitudes in regards to both aggravating and mitigating evidence. Our results indicate that the fear of provoking the self-fulfilling prophecy creates a directional goal which leads auditors to process the audit evidence in a manner more likely to yield the desired conclusion. Auditors' motivated by the fear of causing the self-fulfilling prophecy effect offered a greater sensitivity to the positive evidence and, at the same time, a lower tendency to favor negative evidence. We also provide a discussion of the implications of our results for both regulators and the auditing profession. (shrink)

Inleidend overzicht van de wijsgerige ethiek.

Scientific realists have suggested that changes in our scientific communities over the course of their history have rendered those communities progressively less vulnerable to the problem of unconcieved alternatives over time. I argue in response not only that the most fundamental historical transformations of the scientific enterprise have generated steadily mounting obstacles to revolutionary, transformative, or unorthodox scientific theorizing, but also that we have substantial independent evidence that the institutional apparatus of contemporary scientific inquiry fosters an exceedingly and increasingly theoretically (...) conservative form of that inquiry. I conclude that contemporary scientific communities are actually more vulnerable to the problem of unconceived alternatives than their historical predecessors, and I briefly suggest how we might seek to pursue scientific inquiry in a less theoretically conservative way. (shrink)

인간의 이성적 의식과 법의 관계를 밝히고 법의 해석 과 판단에 인간의 의식이 어떻게 작용하는가를 고찰 한 저술. 제1부에서는 법의 형이상학적인 측면에서 법의 실체, 그리스의 법, 데카르트의 법, 로크와 법, 칸트와 법, 헤겔과 법, 아담스미스의 법의 경제, 중국의 도덕과 법사상을 다루었다. 제2부에서는 심리학적 분석으로 헌법의 심리학적 해석, 법의 판결절차, 증거법, 형법과 죄, 청소년과 가족법, 조세법, 플라톤의 법, 칸트의 도덕론의 경험적 확인, 헤겔의 자아와 노동법, 법의 4차원에 대해 다뤘다.

George Berkeley is one of the greatest and most influential modern philosophers. In defending the immaterialism for which he is most famous, he redirected modern thinking about the nature of objectivity and the mind's capacity to come to terms with it. Along the way, he made striking and influential proposals concerning the psychology of the senses, the workings of language, the aims of science, and the scope of mathematics. In this Companion volume a team of distinguished authors not only examines (...) Berkeley's achievements but also his neglected contributions to moral and political philosophy, his writings on economics and development, and his defense of religious commitment and religious life. The volume places Berkeley's achievements in the context of the many social and intellectual traditions - philosophical, scientific, ethical, and religious - to which he fashioned a distinctive response. (shrink)

One diagnosis of what is wrong with the Knowledge Argument rests on the Ability Hypothesis. This couples an ability analysis of knowing what an experience is like together with a denial that phenomenal propositions exist. I argue against both components. I consider three arguments against the existence of phenomenal propositions and find them wanting. Nevertheless I deny that knowing phenomenal propositions is part of knowing what an experience is like. I provide a hybrid account of knowing what an experience is (...) like which is the coherent expression of a single idea: knowing what an experience is like is knowing what it would be like to have the phenomenal content of the experience as the content of an experience one is currently having. I explain how my conclusions indicate that the focus of discussion should be on the alleged explanatory gap between phenomenal facts and physical facts and not on the Knowledge Argument. The latter is a poor expression of the difficulty Physicalists face. (shrink)

Typical discussions of virtual reality (VR) fixate on technology for providing sensory stimulation of a certain kind. They thus fail to understand reality as the place wherein we live and work, misunderstanding it instead as merely a sort of presentation. The first half of the paper examines popular conceptions of VR. The most common conception is a shallow one according to which VR is a matter of simulating appearances. Yet there is, even in popular depictions, a second, more subtle conception (...) according to which VR is a matter of facilitating new kinds of interaction. The latter half of the paper turns to questions about the contemporary technology of Internet chatrooms. The fact that chatrooms can be used in certain ways suggests something about the prospects for VR. The penultimate section asks whether chatrooms may legitimately be thought of as places. (In a sense, they may.) The final section asks whether cybersex may legitimately be thought of as sex. (Again, yes.) Chatroom technology thus provides an argument for the second conception of VR over its much ballyhooed rival. (shrink)

There has been an increase in recent years in the use of empirical methods in healthcare ethics. Appeals to empirical data cannot answer moral questions, but insights into the knowledge, attitudes, experience, preferences and practice of interested parties can play an important part in the development of healthcare ethics. In particular, while we may establish a general ethical principle to provide explanatory and normative guidance for healthcare professionals, the interpretation and application of such general principles to actual practice still requires (...) interpretation and judgement. And many situations in healthcare practice are complex and may involve a variety of principles, each of which may conflict with the others. Simple surveys or interview studies may not be sufficient if we wish to develop a nuanced approach to ethical practice that can be set out in guidelines, codes or directives. We do not resolve moral questions by plebiscite. In this paper, the authors argue for the use of consensus methods to develop shared understanding of ethical practice, and they argue further for the combination of the Delphi method with the use of vignettes to illustrate the kind of situations that may occur in practice. They develop their argument in part by reference to their experience of using this approach in their recent research. (shrink)

As family physicians, general practitioners play a key role in safeguarding children. Should they suspect child abuse or neglect they may experience a conflict between responding to the needs and interests of the child and those of an adult patient. English law insists on the paramountcy of the interests of the child, but in family practice many other interests may be at stake. The authors argue that uncritical adoption of the paramountcy principle is too simplistic and can lead, paradoxically, to (...) greater harm. They argue for a more subtle and nuanced view of interests and of conflicts of interest in safeguarding children. (shrink)

Prospect Theory: For Risk and Ambiguity, provides a comprehensive and accessible textbook treatment of the way decisions are made both when we have the statistical probabilities associated with uncertain future events and when we lack them. The book presents models, primarily prospect theory, that are both tractable and psychologically realistic. A method of presentation is chosen that makes the empirical meaning of each theoretical model completely transparent. Prospect theory has many applications in a wide variety of disciplines. The material in (...) the book has been carefully organized to allow readers to select pathways through the book relevant to their own interests. With numerous exercises and worked examples, the book is ideally suited to the needs of students taking courses in decision theory in economics, mathematics, finance, psychology, management science, health, computer science, Bayesian statistics, and engineering. (shrink)

On-line, just as off-line, there are ways of assessing the credibility of information sources. The Internet, although it arguably makes for nothing wholly new in this regard, complicates the ordinary task of assessing credibility. In the first section, I consider a specific example and argue that Internet content providers have no clear interest in resolving these comlications. In the second, I consider four general ways that we might assess credibility and explore how they apply to life online. Finally, I argue (...) that even careful information gathering may pose subtle pitfalls but that some of these may be mitigated on-line. (shrink)

Previous empirical research has found mixed results for the impact of corporate social responsibility (CSR) investments on corporate financial performance (CFP). This paper contributes to the literature by exploring in a two stage investor decision-making model the relationship between a firm’s innovation effort, CSR, and financial performance. We simultaneously examine the impact of CSR on both accounting-based (financial health) and market-based (Tobin’s Q) financial performance measures. From a sample of top corporate citizens, we find that: (1) a firm’s social responsibility (...) commitment (CSR) contributes to its financial performance; (2) after controlling for investment in innovation activities, CSR continues to have a positive impact on a firm’s financial performance; (3) the customer dimension of CSR has a positive effect on both CFP measures, whereas the employee dimension indicates a significant impact only on financial heath; and (4) the community relation dimension of CSR only affects the market-based CFP measure of firms with high innovation intensity. (shrink)

Stuart Hameroff opens with an extended and updated exposition of the Penrose/Hameroff Orch-OR model, and subsequently addresses recent criticisms of quantum approaches to the brain. Evan Walker presents his view on consciousness from the perspective of a new approach to the integration of quantum theory and relativity. Friedrich Beck elaborates on the Beck/Eccles quantum approach to consciousness. Karl Pribram puts the holographic view on consciousness in perspective of his life long work. Peter Marcer and Edgar Mitchell explain the relevance of (...) quantum holography for consciousness. Gordon Globus discusses the relation between postmodern philosophical theories and quantum consciousness. Chris Clarke develops a theory in terms of a specific type of formal logic to reconcile the phenomenology of consciousness with the physical world. Ilya Prigogine summarizes his view on complexity, and on the future of quantum theory, which goes beyond the present formalism, and goes on to comment on the problem of consciousness. Matti Pitkanen identifies the place for consciousness in a unifying topological geometro-dynamics theory. Colin McGinn argues against classical materialism. Dick Bierman gives an overview of anomalous phenomena. He identifies a decline effect, and discusses different possible interpretations. Philip Van Loocke closes the volume with a discussion on how deep teleology in cellular systems may relate to consciousness. (shrink)