The objective of this study is to evaluate auditors’ perceived responsibility for fraud detection. Auditors play a critical role in managing fraud risk within organizations. Although professional standards and guidance prescribe responsibility in the area, little is known about auditors’ sense of responsibility for fraud detection, the factors affecting perceived responsibility, and how responsibility affects auditor performance. We use the triangle model of responsibility as a theoretical basis for examining responsibility and the effects of accountability, fraud type, and auditor type (...) on auditors’ perceived fraud detection responsibility. We also test how perceived responsibility affects auditor brainstorming performance given the importance of brainstorming in audits. A sample of 878 auditors participated in an experiment with accountability pressure and fraud type manipulated randomly between subjects. As predicted, accountable auditors report higher detection responsibility than anonymous auditors. We also find a significant fraud type × auditor type interaction with external auditors perceiving the most detection responsibility for financial statement fraud, while internal auditors report similar detection responsibility for all fraud types. Analysis of the triangle model’s formative links reveals that professional obligation and personal control are significantly related to responsibility, while task clarity is not. Finally, the results indicate that perceived responsibility positively affects the number of detection procedures brainstormed and partially mediates the significant accountability–brainstorming relation. (shrink)

Physics and chemistry underlie the nature of all the world around us, including human brains. Consequently some suggest that in causal terms, physics is all there is. However, we live in an environment dominated by objects embodying the outcomes of intentional design (buildings, computers, teaspoons). The present day subject of physics has nothing to say about the intentionality resulting in existence of such objects, even though this intentionality is clearly causally effective. This paper examines the claim that the underlying physics (...) uniquely causally determines what happens, even though we cannot predict the outcome. It suggests that what occurs is the contextual emergence of complexity: the higher levels in the hierarchy of complexity have autonomous causal powers, functionally independent of lower level processes. This is possible because top-down causation takes place as well as bottom-up action, with higher level contexts determining the outcome of lower level functioning and even modifying the nature of lower level constituents. Stored information plays a key role, resulting in non-linear dynamics that is non-local in space and time. Brain functioning is causally affected by abstractions such as the value of money and the theory of the laser. These are realised as brain states in individuals, but are not equivalent to them. Consequently physics per se cannot causally determine the outcome of human creativity, rather it creates the possibility space allowing human intelligence to function autonomously. The challenge to physics is to develop a realistic description of causality in truly complex hierarchical structures, with top-down causation and memory effects allowing autonomous higher levels of order to emerge with genuine causal powers. (shrink)

Brain evolution is a complex weave of species similarities and differences, bound by diverse rules and principles. This book is a detailed examination of these principles, using data from a wide array of vertebrates but minimizing technical details and terminology. It is written for advanced undergraduates, graduate students, and more senior scientists who already know something about “the brain,” but want a deeper understanding of how diverse brains evolved. The book's central theme is that evolutionary changes in absolute brain size (...) tend to correlate with many other aspects of brain structure and function, including the proportional size of individual brain regions, their complexity, and their neuronal connections. To explain these correlations, the book delves into rules of brain development and asks how changes in brain structure impact function and behavior. Two chapters focus specifically on how mammal brains diverged from other brains and how Homo sapiens evolved a very large and “special” brain. Key Words: basal ganglia; cladistics; development; hippocampus; homology; lamination; mammal; neocortex; neuromere; parcellation; primate. (shrink)

Microphysical laws are time reversible, but macrophysics, chemistry and biology are not. This paper explores how this asymmetry arises due to the cosmological context, where a non-local Direction of Time is imposed by the expansion of the universe. This situation is best represented by an Evolving Block Universe, where local arrows of time emerge in concordance with the Direction of Time because a global Past Condition results in the Second Law of Thermodynamics pointing to the future. At the quantum level, (...) the indefinite future changes to the definite past due to quantum wave function collapse events. (shrink)

A biogenetic structural explanation is offered for the cross‐culturally common mystical experience called portalling, the experience of moving from one reality to another via a tunnel, door, aperture, hole, or the like. The experience may be evoked in shamanistic and meditative practice by concentration upon a portalling device (mirror, mandala, labyrinth, skrying bowl, pool of water, etc.). Realization of the portalling experience is shown to be fundamental to the phenomenology underlying multiple reality cosmologies in traditional cultures and is explained in (...) terms of radical re‐entrainment of the neurological systems mediating experience in the brain. Phenomenological experiments with mirror portalling devices from both the Tibetan and the Tsimshian religious traditions are reported. (shrink)

Instead of arguing for a specific animal model, Striedter will review the history and philosophy of animal models in biomedical research, examining their various advantages and limitations.

PART The Origins of a Philosophy of Reality "When you have listened, not to me, but to the Law (Logos), it is wise to agree that all things are one. ...

This chapter responds to claims that causal closure of the underlying microphysics determines brain outcomes as a matter of principle, even if we cannot hope to ever carry out the needed calculations in practice. The reductionist position is that microphysics alone determines all, specifically the functioning of the brain. Here I respond to that claim in depth, claiming that if one firstly takes into account the difference between synchronic and diachronic emergence, and secondly takes seriously the well established nature of (...) biology in general and neuroscience in particular, downward causation enables genuine causal powers to occur at higher emergent levels in biology and that causal closure is in reality an interlevel affair involving even social levels. (shrink)

The causal closure of physics is usually discussed in a context free way. Here I discuss it in the context of engineering systems and biology, where strong emergence takes place due to a combination of upwards emergence and downwards causation. Firstly, I show that causal closure is strictly limited in terms of spatial interactions because these are cases that are of necessity strongly interacting with the environment. Effective Spatial Closure holds ceteris parabus, and can be violated by Black Swan Events. (...) Secondly, I show that causal closure in the hierarchy of emergence is a strictly interlevel affair, and in the cases of engineering and biology encompasses all levels from the social level to the particle physics level. However Effective Causal Closure can usefully be defined for a restricted set of levels, and one can experimentally determine Effective Theories that hold at each level. This does not however imply those effective theories are causally complete by themselves. In particular, the particle physics level is not causally complete by itself in the contexts of solid state physics, digital computers, or biology. Furthermore Inextricably Intertwined Levels occur in all these contexts. (shrink)

George F. Dole, Harvard Ph.D., has translated and arranged by theme a selection of passages from Swedenborg's works on life, heaven and hell, and the nature of God. This book is an accessible introduction for the reader new to Swedenborg, as well as a concise reference for those familiar with his philosophy. [Swedenborg's] philosophy is about as practical as one could ask. Ascetism is not the way to God.... A good person can be saved with any religion or with (...) no religion. "George F. Dole... has done us a great service in bringing Emanuel Swedenborg back to the attention of our distracted age." -from the foreword by Huston Smith. (shrink)

The multiplication of rights— legally enforceable claims on the attention, actions, and resources of others—can carry us only so far. Improvements for the handicapped depend primarily on improving the attitudes of the nonhandicapped majority through appeals to conscience and good will.

In this response, George Ellis comments on the publications of Part I. He responds first to Sara Green and Robert Batterman, before outlining his thoughts on Otávio Bueno’s piece.

It has been just over 100 years since the birth of Alan Turing and more than 65 years since he published in Mind his seminal paper, Computing Machinery and Intelligence. In the Mind paper, Turing asked a number of questions, including whether computers could ever be said to have the power of “thinking”. Turing also set up a number of criteria—including his imitation game—under which a human could judge whether a computer could be said to be “intelligent”. Turing’s paper, as (...) well as his important mathematical and computational insights of the 1930s and 1940s led to his popular acclaim as the “Father of Artificial Intelligence”. In the years since his paper was published, however, no computational system has fully satisfied Turing’s challenge. In this paper we focus on a different question, ignored in, but inspired by Turing’s work: How might the Artificial Intelligence practitioner implement “intelligence” on a computational device? Over the past 60 years, although the AI community has not produced a general-purpose computational intelligence, it has constructed a large number of important artifacts, as well as taken several philosophical stances able to shed light on the nature and implementation of intelligence. This paper contends that the construction of any human artifact includes an implicit epistemic stance. In AI this stance is found in commitments to particular knowledge representations and search strategies that lead to a product’s successes as well as its limitations. Finally, we suggest that computational and human intelligence are two different natural kinds, in the philosophical sense, and elaborate on this point in the conclusion. (shrink)

In this paper, we explore the architecture of downward causation on the basis of three central cases. We set out by answering the question of how top-down causation is possible in the universe. The universe is not causally closed, because of irreducible randomness at the quantum level. What is more, contextual effects can already be observed at the level of quantum physics, where higher levels can modify the nature of lower-level elements by changing their context, or even creating them. As (...) one moves up through higher levels, contextual effects on lower levels occur on various scales within nature, which is crucial in biology in general and the brain in particular. We then argue that there are important logical downward causes.objects have causal effects on material-energetic systems. It can be shown that abstract objects have measurable effects on lower levels, which needs to be accounted for by successful explanations of real phenomena such as intentional action. Intentional action has the form of deductive causation from logical structures to human agency. Without this assumption, we would not be warranted in believing that our physical theories latch onto a universe that is essentially the way we discover it to be. Denying top-down causation on account of the idea that the universe permits only bottom-up constitution of wholes from lower-level elements leads to undermining the very possibility of knowledge and science. Thus, it can be rejected as a global form of explanation. We sketch a model for mind-body interaction according to which the various levels of a human organism together enable the emergence of mental top-down effects. They are necessary conditions for the emergence of human mindedness. Once it is clear that downward causation is a widespread natural phenomenon, the apparent mystery of mental causation is, in principle, solved. (shrink)

Steroid hormone receptors are ligand‐inducible transcription factors that exhibit potent effects on gene expression in living cells. Precise dissection of their mode of action at the molecular level can best be carried out in functional cell‐free systems. This article will describe the benefits of such systems and review their development up to the recent establishment of steroid receptor‐dependent in vitro transcription. Subsequent advances in our knowledge of receptor function arising from the exploitation of this powerful experimental tool will be described. (...) Particular emphasis will be placed upon two key problems: the role of steroid hormone in receptor action and the mechanisms by which steroid receptors activate gene transcription. (shrink)

This paper describes model building and manipulation in the solution of problems in mechanics. An automatic problem solver, MECHO, solving problems in several areas of mechanics, employs (1) a knowledge base representing the semantic content of the particular problem area, (2) a means-ends search strategy similar to GPS to produce sets of simultaneous equations and (3) a “focusing” technique, based on the data within the knowledge base, to guide the GSP-like search through possible equation instantiations. Sets of predicate logic statements (...) are employed to describe this model building activity. These clauses are used to give information content to the knowledge base and provide both basis and guidance for the goal driven search.It is hypothesized that humon subjects solving mechanics problems employ similar model building techniques. Protocols of several subjects are presented and comparisons are drawn with the traces of the automated problem solver. Adjustments are made to the program to provide a better fit of traces to protocols. Some implications are presented for using a rule based model for describing human problem solving performance in solving mechanics problems. (shrink)

Research regulation is a timely topic for discussions in bioethics and public health policy. This response to articles in the previous special issue of the Monash Bioethics Review emphasises the importance of having both internal and external controls of human experimentation. Unless both elements are incorporated into research ethics governance frameworks, they will ultimately fail to achieve what should be their primary goal: human subject protection.

Overall, most of the reviewers agree that Principles of Brain Evolution was a welcome addition to the field, and kindly describe it as carefully researched and lucidly written. Thereafter, they note some gaps – principally, adaptive scenarios, microevolutionary studies, and computational models. I here admit to those deficiencies but explain why they exist and how they might be filled. In addition, one commentator criticizes my analysis of hominin brain evolution, and another finds my principle of “large equals well-connected” to be (...) inconsistent with the data. I rebut those two critiques. Hopefully, this process of critique and counterpoint will stimulate some readers to pursue the mentioned thoughts and to engage in new research. (shrink)

An activity defined as research will attract a particular set of regulatory, ethical and legal responses; however, assigning a clear definition of research is a difficult if not impossible task. The purpose of this article is to explore and emphasise the various aspects of research which allow it to be characterised as a reviewable activity and to stimulate discussion with a view to identifying which class of activities warrants a regulatory response.

Plato pays little attention to the third class in his ideal city, regarding them as raw material on which the Guardians exercise their art. But modern criticism is interested in them, for upon their treatment and opportunities our judgement of Plato's city partly depends. They are the great mass of the people, and centuries of Christian equalitarianism have made us regard their welfare as an important criterion of the city's value.

Is there really a hell? Should we be good simply to avoid punishment in the life hereafter? Just asking these questions theoretically doesn't get us far, George F. Dole suggests, but examining the works of someone who has been there may help. Dole refers to Emanuel Swedenborg, the eighteenth-century Swedish scientist and statesman who over the last twenty-seven years of his life had the privileged status of an observer of non-physical worlds, including hell. Swedenborg wrote that we are unconscious (...) residents of the spiritual world as well as the material world, and the hells he encountered have mirrors in our everyday lives. Within this framework, Dole examines questions about evil and hell that have plagued thinkers for centuries: Do we have freedom of choice? Do our spirits exist after death? Does an all-loving God condemn us to hell? If not, can we ourselves become irredeemably evil? What distinguishes Dole's approach to these questions is his open-mindedness and his hopefulness. Freedom and Evil brings us face to face with a God of mercy, and it is easy to believe, with Dole, that the gates of hell are not to keep people in but to keep people out. (shrink)

This short work is a collection of four essays by nineteenth-century author and transcendentalist Samson Reed. "A Dissertation: On the Evidence from the Light of Nature of a Future Retribution" is a religious treatise that laid the groundwork for his aesthetic theory; the "Oration on Genius" is a vibrant speech which is probably America's earliest Romantic manifesto; "Observations on the Growth of the Mind" reflects the aesthetic theory embraced by Ralph Waldo Emerson and the New England transcendentalists; and Reed's preface (...) to the 1838 edition of "Observations," which showed his growing disenchantment with the transcendentalist movement he helped to inspire. Edited by George F. Dole, the collection contains a preface by Sylvia Montgomery Shaw giving the historical context to these writings. (shrink)

There has been much controversy over weak and strong emergence in physics and biology. As pointed out by Phil Anderson in many papers, the existence of broken symmetries is the key to emergence of properties in much of solid state physics. By carefully distinguishing between different types of symmetry breaking and tracing the relation between broken symmetries at micro and macro scales, I demonstrate that the emergence of the properties of semiconductors is a case of strong emergence. This is due (...) to the existence of quasiparticles such as phonons. Furthermore time dependent potentials enable downward causation as in the case of digital computers. Additionally I show that the processes of evolutionary emergence of living systems is also a case of strong emergence, as is the emergence of properties of life out of the underlying physics. A useful result emerges: standard physics theories and the emergent theories arising out of them are all effective theories that are equally valid. (shrink)