Business Ethics, the Environment &Responsibility, Volume 32, Issue 4, Page 1452-1469, October 2023.

In 1990, the Federal Trade Commission (FTC) issued a consent order to the American Institute of Certified Public Accountants (AICPA). The order decreed the AICPA to lessen its longstanding ethics code which had until then banned the receipts of commissions, referral fees and contingent fees. The FTC alleged that the AICPA banned receipt of the fees as an attempt to restrain trade (FTC, 1990).In the present study, we sought to determine if CPAs'' preference for bans on commissions, referral fees and (...) contingent fees is related to their moral reasoning whereby CPAs perceive the bans to serve as a means of resolving ethical issues. While determining this matter cannot prove whether the bans did or did not actually result in restrained trade, it can offer insight into the perceived ethical importance to CPAs of the overturned rules. Based on a random sample of AICPA members and using Rest''s Defining Issues Test (DIT) to measure moral reasoning, we did not find a CPA''s moral reasoning to be related to his/her preference for ethics rules which ban commissions, referral fees or contingent fees. However, our results did indicate that most CPAs prefer banning commissions, referral fees and contingent fees, with those CPAs holding a higher financial stake in public accounting, namely partners, favoring banning referral fees and contingent fees significantly less than CPAs with a lesser stake. Further, we noted a significant negative relationship between financial stake and moral reasoning. These results seem to suggest that self-interest among CPAs may influence their moral reasoning.Further study is needed to examine the relationship between self-interest of CPAs and their moral reasoning. If self-interest clouds moral judgments made by CPAs, capital markets are in danger. Rendering an independent audit opinion must exclude self-interest. (shrink)

Automated reasoning about uncertain knowledge has many applications. One difficulty when developing such systems is the lack of a completely satisfactory integration of logic and probability. We address this problem directly. Expressive languages like higher-order logic are ideally suited for representing and reasoning about structured knowledge. Uncertain knowledge can be modeled by using graded probabilities rather than binary truth-values. The main technical problem studied in this paper is the following: Given a set of sentences, each having some probability of being (...) true, what probability should be ascribed to other (query) sentences? A natural wish-list, among others, is that the probability distribution (i) is consistent with the knowledge base, (ii) allows for a consistent inference procedure and in particular (iii) reduces to deductive logic in the limit of probabilities being 0 and 1, (iv) allows (Bayesian) inductive reasoning and (v) learning in the limit and in particular (vi) allows confirmation of universally quantified hypotheses/sentences. We translate this wish-list into technical requirements for a prior probability and show that probabilities satisfying all our criteria exist. We also give explicit constructions and several general characterizations of probabilities that satisfy some or all of the criteria and various (counter) examples. We also derive necessary and sufficient conditions for extending beliefs about finitely many sentences to suitable probabilities over all sentences, and in particular least dogmatic or least biased ones. We conclude with a brief outlook on how the developed theory might be used and approximated in autonomous reasoning agents. Our theory is a step towards a globally consistent and empirically satisfactory unification of probability and logic. (shrink)

Incidence and prevalence rates of dengue have increased over the years, and the disease is quickly becoming cause for concern within the public health community. Globally, 128 countries and slightly under four billion people are at risk of contracting dengue. In Sri Lanka, more than half of dengue cases originate in Colombo, which in previous years, used a manual pen-and-paper data management system, which meant that it was not possible to obtain or provide up-to-date information about the severity and spread (...) of dengue. In 2015, two versions of a mobile application called Mo-Buzz Dengue were developed and launched in Colombo, Sri Lanka in order to overcome the challenges of the traditional management system by capitalizing on the rising affordability and ubiquity of mobile phone technology. To keep up with the dynamic nature of disease outbreaks, real-time data need to be visualized in a manner which facilitates discerning and comprehending these patterns. Hence, we used health maps in Mo-Buzz to effectively present this information. The first version of Mo-Buzz was for public health inspectors, digitized data management as well as provided educational materials. The second version of Mo-Buzz was a source of information for the general public, a crowdsourcing platform to provide information relating to dengue transmission, and for health authorities to alert users to dengue-specific developments in their area. This paper illustrates the design considerations of the Mo-Buzz disease surveillance system for the general public. A draft scaled-down version of the PHI system was used to obtain feedback and make incremental design enhancements. Additionally, similar health maps were evaluated in terms of capability and usability. These findings were applied to identify future enhancements to the health map of Mo-Buzz Dengue. (shrink)

Stress is one of the most powerful experiences to influence health and disease. Through epigenetic mechanisms, stress may generate a footprint that propagates to subsequent generations. Programming by prenatal stress or adverse experience in parents, grandparents, or earlier generations may thus be a critical determinant of lifetime health trajectories. Changes in regulation of microRNAs (miRNAs) by stress may enhance the vulnerability to certain pathogenic factors. This review explores the hypothesis that miRNAs represent stress‐responsive elements in epigenetic regulation that are potentially (...) heritable. Recent findings suggest that miRNAs are key players linking adverse early environments or ancestral stress with disease risk, thus they represent useful predictive disease biomarkers. Since miRNA signatures of disease are potentially heritable, big data management platforms will be vital to harness multi‐generational information and capture succinct yet potent biomarkers capable of directing preventative treatments. This feature would offer a unique window of opportunity to advance personalized medicine. (shrink)

Since 2003, no less than four biographies have been published on the life and works of Theodor W. Adorno. With the exception of David Jenemann's Adorno in America, which was published in English in 2007, the other three, Lorenz Jäger's Adorno: A Political Biography, Stefan Müller-Doohm's Adorno: A Biography, and Detlev Claussen's Theodor W. Adorno: One Last Genius, were all published in their original German in 2003 on the centenary of Adorno's birth. Claussen's is the last to be translated into (...) English, and if Jäger's is the most critical of Adorno the man as well as his philosophy, Müller-Doohm's the…. (shrink)

In a recent article1 mention was made of a MS. from which Goetz printed selections in Vol. V. of the . This MS. was not used by Goetz. On fol. 81 appears the following entry: ‘Moechus est adulter alterius t[h]orum furtim polluens; inde a m echo dicitur m[o]echanica ars, ingeniosa atque subtilissima et p ene quomodo facta uel administrata sit inuisibilis in tantum, ut etiam uisum conspicientium quodam modo furetur, dum non facile penetratur eius ingeniositas quali ingenio artis candelabrum illud (...) Theodosianum factum legitur.’. (shrink)

We discuss a research project that develops and applies algorithms for computational contextual vocabulary acquisition (CVA): learning the meaning of unknown words from context. We try to unify a disparate literature on the topic of CVA from psychology, first- and secondlanguage acquisition, and reading science, in order to help develop these algorithms: We use the knowledge gained from the computational CVA system to build an educational curriculum for enhancing students’ abilities to use CVA strategies in their reading of science texts (...) at the middle-school and college undergraduate levels. The knowledge gained from case studies of students using our CVA techniques feeds back into further development of our computational theory. Keywords: artificial intelligence, knowledge representation, reading, reasoning, science education, vocabulary acquisition. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Photo-credit to Chicago Sun-Times and James Mescall. 4 "The town is beastly and the weather was vile": Bertrand Russell in Chicago, 1938-1939 Visiting Chicago in 1867, Lord Amberley offered his wife an appreciation of the city: "The country around Chicago is flat and ugly; the town itself has good buildings but has a rough unfinished appearance which does not contribute to its attractions."l While Bertrand Russell is known to (...) have accepted and developed particular aspects of his father's thought, it is more likely that his own visits to Chicago, rather than this nineteenth -century appraisal, brought him to the opinion that "the town is beastly and the weather was vile."z One might suppose Russell's longest stay reaffirmed his image of the city suggested in a 1922 article expressing fear of "a slow destruction of the civilization of China" through which "the big towns will become like Chicago."3 Here, Russell appears to have envisioned this city as an amorphous collection of streets and structures manifesting the least desirable values of American capitalism. In his Autobiography a single paragraph is devoted to his 1938-1939 experience of "the bleak hideousness of Chicago" (II, p. 332). Yet there was far more to Russell's six-month sojourn than the little he chose to recall in print. One-half year is a significant period in anyone's life, even for a man who lived ninety-seven (and a half) years. This article, then, presents an account of Russell's coming to and departure from Chicago and his diverse activities while a professor at the University of Chicago. The need to secure some permanent academic position was strongly felt by Russell in the mid-1930s. His ~aertrand and Patricia Russell, The Amberley Papers (London: Allen and Unwin, 1966), p. 57. zThe Autobiography of Bertrand Russell (Boston: Atlantic-Little, Brown, 1968), II, p. 332. 3"How Washington Can Help China", New Republic, 4 Jan. 1922, p. 154. / 5 second marriage had ended and a third was beginn~ng; ~ar­ ticipation in the Beacon Hill experimen~ w~s behlnd hlmj and journalistic writing, though ~ contlnulng so~rce of income, was ceasing to be attractlve: No~ a d~slre to return to philosophical work, recurrlng fl~anclal troubles, and the fear of another, far m~r~ destr~ctlve.European~ar all contributed toward his declslon to lnvestlgate Amerlcan possibilities. My feelings are threefold: (a) I' have a lot of ideas in,my head that I long to work at and believe important (b) I am faced with such poverty that I may be unable to give a proper education to the child that is coming (c) That Europe is no place for children with the imminent risk of war--particularly England, which is ' 4 likely to suffer most in the next war. At first, with the help of his American publisher, Warder Norton, Russell approached Princeton University hoping for a research post "on the foundations of mathematics and philosophy" (letter to Norton, 13 Jan. 1937). But no prospect materialized, and he requested Norton to inquire at universities such as Columbia and Harvard. Finally in the spring of 1937 Russell received a letter from Professor Scott Buchanan who then represented the University of Chicago's Committee on the Liberal Arts (COTLA). Buchanan offered a place on COTLA with only minor teaching duties. Writing to Norton that this "seems a very agreeable job", Russell nevertheless suggested the post "may be reactionary and the sort of thing my radical friends would think I ought not to be connected with. '" it is a committee concerned with a conservative reform of education." But the invitation promised adequate time for independent research, and Russell, quite characteristically, concluded "my wish is to accept, but not if doing so would be wicked" (letter of 30 Apr. 1937). However, Buchanan, having soon thereafter left the University of Chicago for a Maryland college, corresponded no further with Russell. The COTLA job offer was officially withdrawn. Only in January 1938 did Russell again hear from a University of Chicago spokesman. Aware that Russell had been somewhat brusquely treated, Professor Richard P. McKeon of the Department of Philosophy now wrote "in the... (shrink)

In his writings Wittgenstein has touched upon some key aspects of aesthetic experience, of the experience of art, and of the dynamics of culture. Moreover, several lines of research in these fields have emerged and are still emerging from the roots of Wittgenstein's thought. This volume collects a number of essays on these topics by renowned international scholars (such as H.-J. Glock, J. Hyman, S. Majetschak, J. Schulte, A. Voltolini, and W. Vossenkuhl) and younger researchers. Our aim is to document (...) the presence of aesthetics across the development of Wittgenstein's thought and to present Wittgenstein's point of view, as well as new views inspired by Wittgenstein, on music, literature and poetry, the visual arts, and architecture. (shrink)

El tema del artículo es la teoría de la tarea del crítico, según un ensayo de W. Benjamin, titulado Dos poemas de Holderlin (1915). Los temas centrales son una fundamentación metafísica de la producción poética y su reproducción crítica. Esta segunda tarea siempre será para el lector crítico un experimento. El autor reconstruye la compleja teoría del cálculo poetológico de W. Benjamin, y pone como ejemplo de la tarea crítica dos versiones de un poema de Hölderlin sobre el tema "la (...) muerte del poeta". (shrink)

Rassemble des études autour de la notion de parrhêsia, de dire-vrai ou de franc-parler dans la culture grecque, qui constitue un élément fondamental de la pensée de Foucault.

In einem Brief nennt Adorno die "Negative Dialektik" kurz nach ihrem Erscheinen unter seinen Schriften "das philosophische Hauptwerk, wenn ich so sagen darf“. Dieser herausgehobenen Bedeutung, die das Werk für Adorno hatte, entspricht nicht nur die lange Zeit, die er mit der Abfassung des Buchs beschäftigt war, sondern auch die lange Geschichte, die ihre zentralen Motive in seinem Denken haben. Philosophische Begriffsklärung, die Arbeit an "Begriff und Kategorien“ einer negativen Dialektik, versteht Adorno dabei als dialektischen Übergang in inhaltliches Denken – (...) und so betreibt er sie auch hier. Das hat Konsequenzen für die Form des kooperativen Kommentars, der in diesem Band versucht wird. Adornos "Negative Dialektik" zu kommentieren, kann nur in dem Bewußtsein der unüberbrückbaren Kluft gelingen, die den Kommentar von diesem Text trennt. (shrink)

The following is the transcript of a lecture taken in shorthand by Hans-Georg Backhaus. The transcript was originally published as an appendix in Hans-Georg Backhaus, Dialektik der Wertform. Untersuchungen zur marxschen Ökonomiekritik, a complete translation of which is forthcoming in the Historical Materialism book series.

Notes to Literature is a collection of the great social theorist Theodor W. Adorno’s essays on such writers as Mann, Bloch, Hölderlin, Siegfried Kracauer, Goethe, Benjamin, and Stefan George. It also includes his reflections on a variety of subjects, such as literary titles, the physical qualities of books, political commitment in literature, the light-hearted and the serious in art, and the use of foreign words in writing. This edition presents this classic work in full in a single volume, with a (...) new introduction by Paul Kottman. (shrink)

La vida cotidiana y la cultura contemporáneas experimentan un alto grado de estetización que parece hacer superfluo el arte. El presente artículo responde a esta problemática y plantea la pregunta por la función del arte en la sociedad moderna, e ilustra el debate con las tesis de W. Welsch, R. Bubner, J. Ritter, O. Marquard y K. Konig. El artículo se inclina por las tesis de Marquard, quien aboga por un arte estético contra un arte escatológico. Sólo un arte estético (...) como "organon" de la experiencia puede compensar la pérdida de percepción, de juicio autónomo y el fomento de la ficción que genera el poder de los medios en la cultura actual. Un arte escatológico como "organon" de la idea, por el contrario, se hace cómplice de dicha perversión cultural. (shrink)

From the 1980s onwards, the Roslin Institute and its predecessor organizations faced budget cuts, organizational upheaval and considerable insecurity. Over the next few decades, it was transformed by the introduction of molecular biology and transgenic research, but remained a hub of animal geneticists conducting research aimed at the livestock-breeding industry. This paper explores how these animal geneticists embraced genomics in response to the many-faceted precarity that the Roslin Institute faced, establishing it as a global centre for pig genomics research through (...) forging and leading the Pig Gene Mapping Project (PiGMaP); developing and hosting resources, such as a database for genetic linkage data; and producing associated statistical and software tools to analyse the data. The Roslin Institute leveraged these resources to play a key role in further international collaborations as a hedge against precarity. This adoption of genomics was strategically useful, as it took advantage of policy shifts at the national and European levels towards funding research with biotechnological potential. As genomics constitutes a set of infrastructures and resources with manifold uses, the development of capabilities in this domain also helped Roslin to diversify as a response to precarity. (shrink)

We study computable Polish spaces and Polish groups up to homeomorphism. We prove a natural effective analogy of Stone duality, and we also develop an effective definability technique which works up to homeomorphism. As an application, we show that there is a $\Delta ^0_2$ Polish space not homeomorphic to a computable one. We apply our techniques to build, for any computable ordinal $\alpha $, an effectively closed set not homeomorphic to any $0^{}$-computable Polish space; this answers a question of Nies. (...) We also prove analogous results for compact Polish groups and locally path-connected spaces. (shrink)

The current chapter provides an overview of research on responses in moral dilemmas where maximization of outcomes for the greater good (utilitarianism) conflicts with adherence to moral norms (deontology). Expanding on a description of the traditional paradigm to study moral-dilemma judgments (i.e., the trolley problem), the chapter reviews the most prominent dual-process account of moral-dilemma judgments, normative conclusions that have been derived from this account, and criticisms raised against this line of work. The following sections review advances in the development (...) of alternative approaches that aim to address shortcomings of the traditional dilemma paradigm as well as the implications of this work for psychological theories of moral-dilemma judgments and philosophical inferences about the normative implications of moral-dilemma research. The chapter concludes with a review of research on the links between moral-dilemma judgments and social impressions. (shrink)

There is an error in the completeness proof for the {λ, =} part of FOIL-K. The error occurs in Section 4, in the text following the proof of Corollary 4.7, and concerns the definition of the interpretation I on relation symbols. Before this point in the paper, for each object variable v an equivalence class v has been defined, and for each intension variable f a function f has been defined. Then the following definition is given for a relation symbol (...) P : v1, v2, . . . , f1, f2, . . . ∈ I(P )(Γ) just in case there are w1, w2, . . . in d(Γ) with wi ∈ vi such that P (w1, w2, . . . , f1, f2, . . .) ∈ Γ. It was pointed out by Torben Brauner that we could have f1 and g1 being the same function, but also have P (w1, w2, . . . , f1, f2, . . .) ∈ Γ without having P (w1, w2, . . . , g1, f2, . . .) ∈ Γ. Our solution is to modify the definition of the model, rather artificially, so that if f and g are the same function, then f and g are syntactically the same intension variable. This is done as follows. First, arbitrarily choose some object variable w, and its corresponding equivalence class w. For each intension variable f we define a disambiguation world ˆ. (shrink)