This paper reports findings from a study into national associations of accountants from the perspective of the model code of the International Federation of Accountants (IFAC), Code of Ethics for Professional Accountants. Using data collected from a survey document, the paper analyses the extent of the model code’s influence in an international process of harmonisation of ethical rules for accountants. Obstacles to the adoption of the model code are examined, as is the impact that government supervision of codes has had (...) on harmonisation efforts. Particular attention is paid to the relationship between professional independence and close family relationships and culture. Findings are also presented on other issues of code content, and the most appropriate body for interpreting national codes is identified. These items were included as matters of then current concern to the Ethics Committee of IFAC. (shrink)

This paper reports findings from a study into national associations of accountants from the perspective of the model code of the International Federation of Accountants (IFAC), Code of Ethics for Professional Accountants. Using data collected from a survey document, the paper analyses the extent of the model code’s influence in an international process of harmonisation of ethical rules for accountants. Obstacles to the adoption of the model code are examined, as is the impact that government supervision of codes has had (...) on harmonisation efforts. Particular attention is paid to the relationship between professional independence and close family relationships and culture. Findings are also presented on other issues of code content, and the most appropriate body for interpreting national codes is identified. These items were included as matters of then current concern to the Ethics Committee of IFAC. (shrink)

In three experiments, subjects attempted to track multiple items as they moved independently and unpredictably about a display. Performance was not impaired when the items were briefly (but completely) occluded at various times during their motion, suggesting that occlusion is taken into account when computing enduring perceptual objecthood. Unimpaired performance required the presence of accretion and deletion cues along fixed contours at the occluding boundaries. Performance was impaired when items were present on the visual field at the same times and (...) to the same degrees as in the occlusion conditions, but disappeared and reappeared in ways which did not implicate the presence of occluding surfaces (e.g. by imploding and exploding into and out of existence, instead of accreting and deleting along a fixed contour). Unimpaired performance did not require visible occluders (i.e. Michotte’s tunnel effect) or globally consistent occluder positions. We discuss implications of these results for theories of objecthood in visual attention. (shrink)

What makes an object the same persisting individual over time? Philosophers and psychologists have both grappled with this question, but from different perspectives—philosophers conceptually analyzing the criteria for object persistence, and psychologists exploring the mental mechanisms that lead us to experience the world in terms of persisting objects. It is striking that the same themes populate explorations of persistence in these two very different fields—e.g. the roles of spatiotemporal continuity, persistence through property change, and cohesion violations. Such similarities may reflect (...) an underlying connection, in that psychological mechanisms of object persistence (especially relevant parts of mid-level visual object processing) may serve to underlie the intuitions about persistence that fuel metaphysical theories. This would be a way for cognitive science to join these two disparate fields, helping to explain the possible origins and reliability of some metaphysical intuitions, and perhaps leading to philosophical progress. (shrink)

The notion that visual attention can operate over visual objects in addition to spatial locations has recently received much empirical support, but there has been relatively little empirical consideration of what can count as an `object' in the ®rst place. We have investi- gated this question in the context of the multiple object tracking paradigm, in which subjects must track a number of independently and unpredictably moving identical items in a ®eld of identical distractors. What types of feature clusters can (...) be tracked in this manner? In other words, what counts as an `object' in this task? We investigated this question with a technique we call target merging: we alter tracking displays so that distinct target and distractor loca- tions appear perceptually to be parts of the same object by merging pairs of items (one target with one distractor) in various ways ± for example, by connecting item locations with a simple line segment, by drawing the convex hull of the two items, and so forth. The data show that target merging makes the tracking task far more dif®cult to varying degrees depending on exactly how the items are merged. The effect is perceptually salient, involving in some conditions a total destruction of subjects' capacity to track multiple items. These studies provide strong evidence for the object-based nature of tracking, con®rming that in some contexts attention must be allocated to objects rather than arbitrary collections of features. In addition, the results begin to reveal the types of spatially organized scene components that can be independently attended as a function of properties such as connectedness, part struc- ture, and other types of perceptual grouping. q 2001 Elsevier Science B.V. All rights reserved. (shrink)

This chapter explores a way in which visual processing may involve innate constraints and attempts to show how such processing overcomes one enduring challenge to nativism. In particular, many challenges to nativist theories in other areas of cognitive psychology have focused on the later development of such abilities, and have argued that such development is in conflict with innate origins. Innateness, in these contexts, is seen as antidevelopmental, associated instead with static processes and principles. In contrast, certain perceptual models demonstrate (...) how the very same mental processes can both be innately specified and yet develop richly in response to experience with the environment. This process is entirely unmysterious, as shown in certain formal theories of visual perception, including those that appeal to spontaneous endogenous stimulation and those based on Bayesian inference. (shrink)

Winner of the Schumpeter Prize, 2000 and Winner of the Smith Prize in Austrian Economics, 2000, this book explores how the limitations of human knowledge create both opportunities and problems in the modern economy. The growing field of evolutionary economics has developed as a result of the traditional failure of the discipline to explain certain phenomena that impact greatly on the economy. These are: *_Evolution_ - the impact on the economy of natural change over time *_Institutions_ - the impact on (...) the economy of government and/or company policy, rules and regulations *_Knowledge_ - the impact on the economy that is felt when new information becomes available _Knowledge, Institutions and Evolution in Economics _is a punchy overview of these topics and one that has become regarded as something of a modern classic that no serious social sciences academic or student should be without. (shrink)

Circumcision of males represents a surgical “vaccine“ against a wide variety of infections, adverse medical conditions and potentially fatal diseases over their lifetime, and also protects their sexual partners. In experienced hands, this common, inexpensive procedure is very safe, can be pain‐free and can be performed at any age. The benefits vastly outweigh risks. The enormous public health benefits include protection from urinary tract infections, sexually transmitted HIV, HPV, syphilis and chancroid, penile and prostate cancer, phimosis, thrush, and inflammatory dermatoses. (...) In women circumcision of the male partner provides substantial protection from cervical cancer and chlamydia. Circumcision has socio‐sexual benefits and reduces sexual problems with age. It has no adverse effect on penile sensitivity, function, or sensation during sexual arousal. Most women prefer the circumcised penis for appearance, hygiene and sex. Given the convincing epidemiological evidence and biological support, routine circumcision should be highly recommended by all health professionals. BioEssays 29:1147–1158, 2007. © 2007 Wiley Periodicals, Inc. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Thomas Aquinas’s “Summa Theologiae”: A Guide and Commentary by Brian DaviesBrian J. Shanley, O.P.Thomas Aquinas’s “Summa Theologiae”: A Guide and Commentary. By Brian Davies, O.P. Oxford: Oxford University Press, 2014. Pp. xv + 454. $105.00 (cloth), $31.95 (paper). ISBN: 978-0-19-938062-6 (cloth), 978-0-19-938063-3 (paper).The purpose of this book is to provide guidance to a nonspecialist reader of Aquinas’s Summa theologiae. It is not meant as a substitute (...) for the text itself, but rather as a companion for a reader in order to offer explication for the most important arguments, a sense of the context of the whole, a quick survey of the terrain of a treatise, some historical context when necessary, and a prod to critical thinking. Davies’s ambition is daunting. As the subtitle indicates, he intends the book to be both a guide and a commentary. If it were only a guide, it would focus on the truly critical themes in some depth in order to aid the reader through the various parts without commenting on everything. If it were only a commentary, its purpose would be largely expository and exegetical. It is hard to do both functions well on a work as large and complex as the Summa theologiae.After a brief overview of Aquinas’s life and a short commentary on the meaning of sacra doctrina, Davies turns to the topic of God. Given his previous work on Aquinas, it is not surprising that the strongest and longest section of his book concerns the Prima pars. Davies does a nice job of parsing the existence of God and mapping out the Five Ways in a manner suitable to his audience. He then turns to the question of how God does not exist, and makes it plain that the main thrust of Aquinas’s treatment is apophatic, or negative. It is surprising that Davies never mentions the influence of Pseudo-Dionysius on Aquinas and generally downplays the Neoplatonic strains in Aquinas’s theology. I would have thought that divine simplicity and goodness deserve more consideration, and I would have liked to see Davies give more insight for the reader on how to parse some of Aquinas’s metaphysical terms (especially the real distinction in created beings and how this is the main marker of the ontological gap between God and creation). When Davies turns to how we name or use language about God, he signals to his readers that he is entering into an area that has been much debated. Not surprisingly, while he does a reasonable job of trying to explain how analogical predication works to a nonspecialist reader, specialists will have much to quibble about. At the heart of his explanation of analogy is the claim that analogy is primarily “a linguistic phenomenon in which one and the same word is used to speak of different things with connections of meaning that can be traced in each use of the word” (69). Analogy in Aquinas is more than a theory about language; it is embedded in a metaphysics of participation and creation that needs to be adumbrated to understand how analogy works. The subsequent treatment of God’s knowing and willing is reliable, though more attention might have been paid to the practical model of divine knowing. When it comes to the Trinity, [End Page 306] Davies does a solid job of trying to explain that most complicated doctrine of Aquinas to a nonspecialist.Davies misses the opportunity to explore the fundamental contrast that Aquinas draws between God’s causal immanence in all things as Creator and his special, interpersonal, Trinitarian indwelling through grace, as the treatise on the Trinity segues into the treatise on creation. When turning to creation, Davies notes that the fundamental metaphysical principle behind Aquinas’s account is that “the existence of something that does not exist by nature has to be caused” (110), although he seems diffident about its validity (“like it or not”) and never mentions participation. Sometimes he speaks about God’s causality in creation as “causally accounting for their esse” (ibid.) even as he notes that God... (shrink)

Trading on non-public material information is fertile ground for a discussion of ethical behavior. The long-running legal tug-of-war over what constitutes illegal insider trading delivers challenges to regulatory authorities charged with detecting and enforcing the law, and is likely one of the reasons that prosecution of insider trading events remains rather uncommon. One can observe both increased volume in the equity and option markets and run-ups in the stock price prior to the announcement of the acquisitions; however, the detection of (...) illegal or unethical insider trading can be difficult. Given the legal uncertainty around insider trading and the circumstantial evidence from the trading activity, it is almost impossible to identify unethical insider trades unless there is a whistleblower or trades are large in size and impeccable in timing. Using call option trading around two merger announcements with similar firms that resulted in different ultimate treatment from the SEC, we illustrate the struggle regulators and prosecutors have with identifying and enforcing unethical insider trades. (shrink)

The foundational principles of representative democracy are under attack globally. What we desperately need are enlightened and persuasive public intellectuals who can help us see through the fog of our fear, anger, and disillusionment, to find our rational political commitments again. One of these public intellectuals is undoubtedly Yuval Noah Harari, the bestselling author of three recent books – Sapiens, Homo Deus, and 21 Lessons for the 21st Century. Harari is also a frequent contributor in the popular press, and a (...) guest on shows, podcasts, panels, and as a keynote speaker. Add to all this that Harari is acting on his lofty academic ideals through ‘Sapienship’, a multidisciplinary organization he cofounded that advocates for global responsibility, clarifies the global conversation, and focuses attention on the most important global challenges. I single out Harari because I presume many readers will be familiar with his work. He is certainly one of the fastest rising stars of public intellectualism. Unfortunately, his work is undercut by the philosophical positions he put forth in his first bestselling book, Sapiens. In this review/critique I wish to show that in order for Harari advance a coherent political or ideological argument, he must first shore up his philosophical commitments. (shrink)

In cases in which many causes together bring about an effect, it is common to select some as particularly important. Philosophers since Mill have been pessimistic about analyzing this reasoning because of its variability and the multifarious causal and pragmatic details of how it works. I argue Mill was right to think these details matter but wrong that they preclude philosophical analysis of causal selection. I show that analyzing the pragmatic details of scientific debates about the important causes of the (...) Bhopal Gas Tragedy can illuminate causal reasoning about disasters and shed new light on causality and causal selection. (shrink)

Scholars working in philosophy of action still struggle with the freedom/determinism dichotomy that stretches back to Hellenist philosophy and the metaphysics that gave rise to it. Although that metaphysics has been repudiated in current philosophy of mind and cognitive science, the dichotomy still haunts these fields. As such, action is understood as distinct from movement, or motion. In early China, under a very different metaphysical paradigm, no such distinction is made. Instead, a notion of self-caused movement, or spontaneity, is elaborated. (...) In this article a general conception of spontaneity from early Daoism is explained, detailing its constituent aspects. Similar notions appeared from time to time in Western philosophy, and these instances are pursued, exploring how their instantiations differed from Daoist spontaneity and why. Based on these approximate examples of spontaneity and on early Daoist spontaneity, new criteria are postulated for a plausible theory of action that dispenses with presuppositions that eventuate in a freedom/determinism dichotomy, and instead the possibility is offered of a general model of action that can be applied smoothly across current philosophical and cognitive scientific subdisciplines. (shrink)

Many professional philosophers are hesitant about “public philosophy”—unsure about what it is and how it’s done, and downright pessimistic about whether it is an important and valuable philosophical practice. In response to this hesitancy and in support of public philosophy, I argue that most of these philosophers already find at least one form of public philosophy important and valuable for the discipline and profession: teaching. I offer and defend a broad conception of public philosophy in order support this controversial claim. (...) I continue by briefly offering some reasons to think that public philosophy is of value for society generally (i.e., “the public”), and argue that we, as a profession, need to fully recognize our standing commitment to public-facing philosophical work; and to engage in serious discussion and debate to better examine the various types of public philosophy, clarify the broad range of public-facing activities, and encourage/reward further public work of value. (shrink)

Some of the evidence for a “magical number 4” has come from the study of visual cognition, and Cowan reinterprets such evidence in terms of a single general limit on memory and attention. We evaluate this evidence, including some studies not mentioned by Cowan, and argue that limitations in visual processing are distinct from those involved in other memory phenomena.

The theory of human moral evolution elaborated in the later work of Jürgen Habermas represents one of the most challenging and provocative of recent, linguistically inspired attempts to reinterpret our understanding of Western history. In critically examining this theory, the present article identifies some major problems with Habermas's reinterpretation of the history of the formation of Western civilization as the universal pragmatic process of the evolution of human moral communicative competences. Drawing on the works of Norbert Elias and Michel Foucault, (...) the article seeks to show how the formal grounding of Habermas's evolutionary theory in the categories of his universal pragmatic conception of communicative action ultimately prevents him from grasping the radically embodied nature of human discursive practice and its implications for the historical process of the formation of human moral will. (shrink)

Is innate cognitive modularity consistent with a lack of innate neural modularity? Quartz & Sejnowski's implicit negative answer to his question fuels their antinativist and antimodular cognitive conclusions. I attempt here to suggest a positive answer and to solicit discussion of this crucial issue.

This paper takes a unique approach to framing the political obligation social media companies like Twitter and Facebook have in a democratic society by casting the public sphere as a common-pool resource. Over the last decade or so much of our civic discourse has moved to social media platforms such as Facebook and Twitter. This paper argues that just as citizens have an obligation to one another, social media companies have an obligation to promote agonistic forms of civic, political discourse (...) through their algorithms. This algorithmic obligation that social media companies have must be reconciled with social media companies’ formulation of their fiduciary shareholder obligations. We posit that a commons based view of social media discourse allows these companies to make both a democratic health and fiduciary interest argument. (shrink)

Renin is the rate‐limiting enzyme in a cascade that leads to production of angiotensin II, which is perhaps our most important regulator of salt and water balance and blood pressure. In this personal perspective, I describe how I entered the renin field 33 years ago by discovering that proteases increased the level of renin activity in biological fluids, so revealing the existence of a ‘pro’ form of the molecule. This led me on a journey that encapsulated all of the major (...) milestones in molecular discovery for renin. These included (1) the elucidation of the steps in renin biosynthesis, (2) the cloning of renin cDNA and its gene, (3) demonstration of the structure of the renin protein, (4) using the renin gene in the first genetic studies in hypertension, (5) finding the mechanism by which the major controller, cyclic AMP, regulates the promoter, (6) showing that a strong enhancer and its weak promoter control this physiologically regulatable gene in accord with the variegation (on/off switching) model, and (7) being the first to identify molecules involved in posttranscriptional control. The renin molecule, its gene and molecular control are now very well understood, but more fine details on the topic of renin continue to emerge to delight ‘reninologists’ and others. BioEssays 25:520–527, 2003. © 2003 Wiley Periodicals, Inc. (shrink)

Such a moral theology not only provides us with a convincing certainty of God's being, but it also has the great advantage that it leads us to religion, since it joins the thought of God firmly to our morality, and in this way it even makes better men of us. Kant, Lectures on Philosophical TheologyThis philosophy too, which takes up the thought of confederation in the concept of communicative, historically situated reason, will be able to provide no assurance (keine Zuversicht); (...) it stands in the sign of a transcendence from within and must content itself with the justified encouragement of a skeptical but non-defeatist “resistance to the gods and demons of a world contemptuous of man.” Habermas, “Israel oder Athen: Wem gehoert die anamnetische Vernunft?”. (shrink)

We suggest that the sensorimotor “theory” of vision is really an unstructured collection of separate ideas, and that much of the evidence cited in its favor at best supports only a subset of these ideas. As an example, we note that work on change blindness does not “vindicate” (or even speak to) much of the sensorimotor framework. Moreover, the ideas themselves are not always internally consistent. Finally, the proposed framework draws on ideas initially espoused by James Gibson, but does little (...) to differentiate itself from those earlier views. For even part of this framework to become testable, it must specify which sources of evidence can support or contradict each of the component hypotheses. (shrink)

Recent evidence suggests that performance on reasoning tasks may reflect the operation of a number of distinct cognitive mechanisms and processes. This paper explores the implications of this view of the mind for the descriptive and normative assessment of reasoning. I suggest that descriptive questions such as “Are we equipped to reason using rule X?” and normative questions such as “Are we rational?” are obsolete—they do not possess a fine enough grain of architectural resolution to accurately characterize the mind. I (...) explore how this general lesson can apply to specific experimental interpretations, and suggest that 'rationality' must be evaluated along a number of importantly distinct dimensions. (shrink)

Circumcision of males represents a surgical “vaccine“ against a wide variety of infections, adverse medical conditions and potentially fatal diseases over their lifetime, and also protects their sexual partners. In experienced hands, this common, inexpensive procedure is very safe, can be pain‐free and can be performed at any age. The benefits vastly outweigh risks. The enormous public health benefits include protection from urinary tract infections, sexually transmitted HIV, HPV, syphilis and chancroid, penile and prostate cancer, phimosis, thrush, and inflammatory dermatoses. (...) In women circumcision of the male partner provides substantial protection from cervical cancer and chlamydia. Circumcision has socio‐sexual benefits and reduces sexual problems with age. It has no adverse effect on penile sensitivity, function, or sensation during sexual arousal. Most women prefer the circumcised penis for appearance, hygiene and sex. Given the convincing epidemiological evidence and biological support, routine circumcision should be highly recommended by all health professionals. BioEssays 29:1147–1158, 2007. © 2007 Wiley Periodicals, Inc. (shrink)

The primary purpose of this study is to identify differences in at­tainment of learning outcomes for ethics courses delivered using two distinct teaching approaches. The first approach uses a case based method in the context of applied moral issues within medical practice. The second approach surveys moral theories in the context of applied moral issues. Significant differences are found in the attainment of learner outcomes between the two groups. In particular, attainment of outcomes related to moral decision-making is higher in (...) those students who take the course with a case based method. In contrast, attainment of outcomes related to personal beliefs about applied moral issues is higher in those students who take an introductory ethics course surveying moral theories in the context of applied issues. Neither of these results is especially surprising. What may be surprising, however, is that students in the case-based course do not appear attain learner outcomes with regard to applied moral issues despite studying those issues in detail. Finally, the assessment tool developed and refined through this study may be of use for assessment in a variety of ethics courses. (shrink)