The European Commission has suggested that the use of joint audits should lead to improved auditor skepticism and—by extension—audit quality, through increased accountability. However, archival research does not find support for improved audit quality in a joint audit setting. To better understand the relationship between accountability in different review regimes and auditors’ judgments, we examine the behavioral effect of implementing a joint audit relative to other review regimes based on a 1 × 3 experimental design. Forty-seven senior auditors and partners (...) from a Big Four firm performed a going concern evaluation task under one of three review regimes: the joint audit, the internal review, and the no review regime. Notwithstanding the difference in the audiences to which auditors are accountable, there is no difference in the judgment process. In terms of their judgment outcome, however, auditors in the joint audit setting were the least skeptical in their judgment of the going concern assumption. Overall, we suggest that the joint audit may lead to unintended behavioral consequences. (shrink)

This research examines the ethical orientations of students (ethical idealism, ethical relativism and Machiavellianism) towards their attitude to plagiarize. It also examines the moderating effect of religious orientation on the relationship of the independent variables toward students’ attitude towards plagiarism. Data was collected from 160 business diploma and undergraduate students from a local private college and a local public university in Malaysia. Results from the hierarchical regression analysis showed that ethical relativism and Machiavellianism had a positive relationship with students’ attitude (...) towards plagiarism whilst ethical idealism was negatively related to students’ attitude towards plagiarism. Religious orientation was found to have no moderating effect on the relationship between the three independent variables: ethical idealism, ethical relativism and Machiavellianism and the dependent variable, students’ attitude towards plagiarism. (shrink)

We investigate the compatibility of I0\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$I_0$$\end{document} with various combinatorial principles at λ+\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$\lambda ^+$$\end{document}, which include the existence of λ+\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$\lambda ^+$$\end{document}-Aronszajn trees, square principles at λ\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$\lambda $$\end{document}, the existence of good scales at λ\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$\lambda $$\end{document}, stationary reflections (...) for subsets of λ+\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$\lambda ^{+}$$\end{document}, diamond principles at λ\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$\lambda $$\end{document} and the singular cardinal hypothesis at λ\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$\lambda $$\end{document}. We also discuss whether these principles can hold in L\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$$L$$\end{document}. (shrink)

Global Cumulative Treatment Analysis is a novel clinical research model combining expert knowledge, and treatment coordination based upon global information-gain, to treat every patient optimally while efficiently searching the vast space that is the realm of cancer research.

I. Singminji sigi p'yŏn -- II. Chŏnhwan'gi ŭi iron oe.

Edmund Husserl published in his lifetime only works which represent a compilation of individual phenomenological analyses or which have the character of an introduction to his phenomenology. It always made him uneasy that he did not publish any systematic work in phenomenology. In his later years, from the beginning of the 1920s, he tried several times to write such a work, but in vain. The masterplan for this work, which his assistant Eugen Fink sketched out in 1930/31 is preserved. According (...) to this plan, the Phänomenologie der Instinkte has attracted very little attention in Husserl studies until now, takes a central and fundamental position in the whole system of his mature transcendental phenomenology. In this book, Nam-In Lee reconstructs the Phänomenologie der Instinkte on the basis of the already published works and, above all, of the unpublished manuscripts of Husserl. Moreover, he draws out the consequences which the Phänomenologie der Instinkte bears for the whole system of phenomenology. Transcendental phenomenology, in its form of a genetic phenomenology of which the Phänomenologie der Instinkte is the concluding part, can, according to him, no longer be considered as one-sided philosophy of consciousness in the traditional sense, as it has often been thought of hitherto. Thus, the author presents a new face of phenomenology; one which has scarcely been noticed in the field of Husserl studies until now. (shrink)

Inference has long been a concern in epistemology, as an essential means by which we extend our knowledge and test our beliefs. Inference is also a key notion in influential psychological or philosophical accounts of mental capacities, from perception via utterance comprehension to problem-solving. Consciousness, on the other hand, has arguably been the defining interest of philosophy of mind over recent decades. Comparatively little attention, however, has been devoted to the significance of consciousness for the proper understanding of the nature (...) and role of inference. It is commonly suggested that inference may be either conscious or unconscious. Yet how unified are these various supposed instances of inference? Does either enjoy explanatory priority in relation to the other? In what ways or senses, can an inference be conscious, or fail to be conscious, and how does this matter? This book brings together original essays from established scholars and emerging theorists that illustrate how several current debates in epistemology, philosophy of psychology, and philosophy of mind can benefit from reflections on these and related questions about the significance of consciousness for inference. Contributors include: Kirk Ludwig and Wade Munroe; Michael Rescorla; Federico Bongiorno and Lisa Bortolotti; Berit Brogaard; Nicholas Allott; Jake Quilty-Dunn and Eric Mandelbaum; Corine Besson; Anders Nes; David Henderson, Terry Horgan, and Matjaž Potrč; Elijah Chudnoff; and Ram Neta. (shrink)

The life-world is a central topic of Husserl’s phenomenology. He addresses this issue in some of the works published during his lifetime and attempts to analyze the life-world extensively in many of his works and posthumously published research manuscripts. The life-world is one of the topics that have been discussed most extensively in phenomenology. However, there are many misunderstandings of Husserl’s phenomenology of the life-world. One misunderstanding concerns the variety of concepts of the life-world in Husserl and the possibility of (...) developing various fields of the phenomenology of the life-world. It is the aim of this paper to show that Husserl has a pluralistic concept of the life-world, which makes it possible to develop various fields of the phenomenology of the life-world. I will introduce the monistic view and the pluralistic view of the concept of the life-world in Husserl and will clarify what the life-world is, thereby showing that the monistic view of the concept of the life-world in Husserl is not legitimate. However, even though Husserl has a pluralistic concept of the life-world, nowhere does he systematically clarify the various concepts of the life-world. Hence I will sort out and clarify various concepts of the life-world such as the narrower concept and the wider concept, the general concept and the particular concept, the natural concept and the transcendental concept, and the empirical concept and the eidetic concept. Based on the discussion of the various concepts of the life-world in Husserl, I will assess the monistic view and the pluralistic view of Husserl’s concept of the life-world so that we can better understand his various concepts of the life-world. (shrink)

Biomedical enhancements, the applications of medical technology to make better those who are neither ill nor deficient, have made great strides in the past few decades. Using Amartya Sen's capability approach as my framework, I argue in this article that far from being simply permissible, we have a prima facie moral obligation to use these new developments for the end goal of promoting social justice. In terms of both range and magnitude, the use of biomedical enhancements will mark a radical (...) advance in how we compensate the most disadvantaged members of society. (shrink)

Mit Stichworten wie die Entdeckung Amerikas, der Zerfall der konfessionellen Einheit, die zunehmende Bedeutung neuer Handelsbeziehungen und die Zentralisierung staatlicher Macht ist eine komplexe Problemkonstellation beschrieben, die die vielfältigen theoretischen Bemühungen der Spanischen Spätscholastik herausgefordert hat. Eine neugewonnene Ordnung der Praxis sollte dabei geeignet sein, christliche Tradition einerseits und frühneuzeitliche Modernität andererseits zu vermitteln. Der Band versammelt die Beiträge einer internationalen und interdisziplinären Tagung, die 1998 in Basel stattgefunden hat.

The so-called “Baldwin Effect” has been studied for years in the fields of Artificial Life, Cognitive Science, and Evolutionary Theory across disciplines. This idea is often conflated with genetic assimilation, and has raised controversy in trans-disciplinary scientific discourse due to the many interpretations it has. This paper revisits the “Baldwin Effect” in Baldwin’s original spirit from a joint historical, theoretical and experimental approach. Social Heredity – the inheritance of cultural knowledge via non-genetic means in Baldwin’s term – is also taken (...) into consideration. I shall argue that the Baldwin Effect can occur via social heredity without necessity for genetic assimilation. Computational experiments are carried out to show that when social heredity is permitted with high fidelity, there is no need for the assimilation of acquired characteristics; instead the Baldwin Effect occurs as promoting more plasticity to facilitate future intelligence. The role of mind and intelligence in evolution and its implications in an extended synthesis of evolution are briefly discussed. (shrink)

In this paper, we explore the structure theory ofL under the hypothesisL ⊧ “AD +μis a normal fine measure on” and give some applications. First we show that “ ZFC + there existω2Woodin cardinals”1has the same consistency strength as “ AD +ω1is ℝ-supercompact”. During this process we show that ifL ⊧ AD then in factL ⊧ AD+. Next we prove important properties ofL including Σ1-reflection and the uniqueness ofμinL. Then we give the computation of full HOD inL. Finally, we use (...) Σ1-reflection and ℙmaxforcing to construct a certain ideal on that has the same consistency strength as “ZFC+ there existω2Woodin cardinals.”. (shrink)

The so-called Baldwin Effect generally says how learning, as a form of ontogenetic adaptation, can influence the process of phylogenetic adaptation, or evolution. This idea has also been taken into computation in which evolution and learning are used as computational metaphors, including evolving neural networks. This paper presents a technique called evolving self-taught neural networks – neural networks that can teach themselves without external supervision or reward. The self-taught neural network is intrinsically motivated. Moreover, the self-taught neural network is the (...) product of the interplay between evolution and learning. We simulate a multi-agent system in which neural networks are used to control autonomous agents. These agents have to forage for resources and compete for their own survival. Experimental results show that the interaction between evolution and the ability to teach oneself in self-taught neural networks outperform evolution and self-teaching alone. More specifically, the emergence of an intelligent foraging strategy is also demonstrated through that interaction. Indications for future work on evolving neural networks are also presented. (shrink)

Exegetical works on Buddhist doctrines and philosophies according to the interpretation of Sa-skya-pa sect.

Predominantly on Tibetan Buddhist doctrines and philosophy.

The main result of this paper, built on previous work by the author and T. Wilson, is the proof that the theory “ADR+DC + there is an R-complete measure on Θ” is equiconsistent with “ZF+DC+ ADR + there is a supercompact measure on ℘ω1(℘(R))+Θ is regular.” The result and techniques presented here contribute to the general program of descriptive inner model theory and in particular, to the general study of compactness phenomena in the context of ZF+DC.

This paper will deal with the problem of practical intentionality in the transcendental phenomenology of Husserl. First, through an analysis of a passage found in Logical Investigations, I will show Husserl''s earlier position with respect to the problem of practical intentionality. I will then go on to critically assess this position and, with reference to some of Husserl''s works written after the 1920''s, prove that every intentionality should be regarded as a practical intentionality. Correspondingly, transcendental phenomenology should also be characterized (...) as a practical philosophy. I make this statement with the following two senses in mind; transcendental phenomenology is a practical philosophy, first, in the sense that it investigates the various forms of practical intentionality and, second, in the sense that transcendental intentionality as the grounding source of transcendental phenomenology is also a kind of practical intentionality. (shrink)

It is the aim of this paper to assess Levinas’s criticism of Husserl’s concept of evidence. In Sect. 1, I will summarize Levinas’s criticism of Husserl’s concept of evidence. In Sect. 2, I will delineate Husserl’s concept of experience and in Sect. 3, I will try to define the concept of evidence in Husserl. In Sect. 4–6, I will assess Levinas’s criticism of Husserl’s concepts of evidence and show that Levinas’s criticism of Husserl’s concept of evidence is out of the (...) mark, since it is based on a total misunderstanding of Husserl’s concepts of evidence. (shrink)

Luhmann’s argument that human dignity is socially defined – that it depends upon the person’s achievement and his roles in society – has often been criticised as incompatible with our moral intuitions. According to the present essay, presentation of the self in society is an important element in notions of dignity, both in the latter’s traditional form and in its modern form . In order to avoid morally counter-intuitive results, however, it is suggested that dignity should not be related to (...) actual social achievements, but rather to the person’s being empowered to achieve different modes of self-presentation. (shrink)