This study examines the role of codes of ethics in reducing the extent to which managers act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter managers from engaging in opportunistic financial reporting practices. In a sample of international companies, we find that the quality of corporate codes of ethics is associated with higher earnings quality, i.e., lower discretionary accruals. Our results (...) are confirmed for a subsample of firms more likely to be engaging in opportunistic reporting behavior, i.e., firms that just meet or beat analysts’ forecasts. Further, codes of ethics play a greater role in reducing earnings management for firms in countries with weaker investor protection mechanisms. Our results suggest that corporate codes of ethics can be a viable alternative to country-level investor protection mechanisms in curbing aggressive reporting behaviors. (shrink)

On February 2,2004,U.S. District Judge Federico Moreno issued the final order and judgment authorizing a settlement between the HMO CIGNA Healthcare and the physicians who treated patients covered by CIGNA, ending the companys involvement in the larger class action In re Managed Care Litigation, which stil includes eight other HMOs. The settlement, estimated by plaintiffs experts to be worth 1.3 billion, mandates changes in the companys business and disclosure practices, establishes a non-profit foundation dedicated to the promotion of high quality (...) health care, and guarantees at least 70 million in payments to the physicians. Similar in scope to the settlement approved between the physician class and Aetna Healthcare in October 2003,the settlement could potentially set a new standard for transparency and physician involvement in billing practices; however, much depends on the outcome of the remainder of the class action, which is set to go to trial later this year. (shrink)

This study provided a content analysis of studies aiming to disclose how artificial intelligence has been applied to the education sector and explore the potential research trends and challenges of AI in education. A total of 100 papers including 63 empirical papers and 37 analytic papers were selected from the education and educational research category of Social Sciences Citation Index database from 2010 to 2020. The content analysis showed that the research questions could be classified into development layer, application layer, (...) and integration layer. Moreover, four research trends, including Internet of Things, swarm intelligence, deep learning, and neuroscience, as well as an assessment of AI in education, were suggested for further investigation. However, we also proposed the challenges in education may be caused by AI with regard to inappropriate use of AI techniques, changing roles of teachers and students, as well as social and ethical issues. The results provide insights into an overview of the AI used for education domain, which helps to strengthen the theoretical foundation of AI in education and provides a promising channel for educators and AI engineers to carry out further collaborative research. (shrink)

Anna J Dare,1 Anthony RJ Phillips,1–3 Michael Chu,1 Anthony JR Hickey,2 Adam SJR Bartlett1–31Department of Surgery, 2Maurice Wilkins Centre for Biodiscovery, University of Auckland, Auckland, New Zealand; 3New Zealand Liver Transplant Unit, Auckland City Hospital, Auckland, New ZealandBackground: Hepatic steatosis is increasingly encountered among organ donors. Currently, there is no consensus guideline as to the type or degree of donor steatosis considered acceptable for liver transplantation, and little is known about local practices in this area. The aim of this (...) survey was to evaluate current clinical practices amongst liver transplant surgeons in Australia and New Zealand in the evaluation and use of steatotic donor livers in LT.Methods: An anonymous online twelve-question survey was emailed to all practicing LT surgeons in ANZ in January 2010.Results: The response rate was 83%. Estimated prevalence of steatosis in donor livers was between 40% and 60%. In determining suitability for LT, 90% of respondents reported rejecting organs with "severe" steatosis based on visual and palpation grounds alone. A total of 68% sought further histological assessment if the donor liver looked bad and there were risk factors for steatosis. The majority of respondents performed only one biopsy of the liver, using hematoxylin and eosin staining for fat assessment. There was wide variation in the upper limit of steatosis considered to be acceptable for LT. A total of 21% of respondents still considered microvesicular steatosis a risk factor for primary graft nonfunction.Conclusion: This survey highlights the significant variation in the appraisal and use of steatotic grafts by LT surgeons in ANZ. Accurate evaluation and judicious use of mild and moderately steatotic grafts is required if we are to utilize the available donor pool best.Keywords: liver transplantation, steatosis, fatty liver, organ donors. (shrink)

We show that numerous distinctive concepts of constructive mathematics arise automatically from an “antithesis” translation of affine logic into intuitionistic logic via a Chu/Dialectica construction. This includes apartness relations, complemented subsets, anti-subgroups and anti-ideals, strict and non-strict order pairs, cut-valued metrics, and apartness spaces. We also explain the constructive bifurcation of some classical concepts using the choice between multiplicative and additive affine connectives. Affine logic and the antithesis construction thus systematically “constructivize” classical definitions, handling the resulting bookkeeping automatically.

Yi Hwang, better known by his pen name T'oegye, is generally considered Korea's preeminent Neo-Confucian scholar. The Ten Diagrams on Sage Learning is his final masterpiece, a distillation of the learning and practice of a lifetime, and one of the most important works of Korean Neo-Confucianism. In it he crystallized the essence of Neo-Confucian philosophy and spiritual practice in ten brief chapters that begin with the grand vision of the universe and conclude with a description of a well-lived day. In (...) To Become a Sage, Michael Kalton supplements a superb translation of this pivotal text with useful commentary that will greatly enhance its value and interest to the lay reader. The Ten Diagrams is the first complete primary text of Korean Neo-Confucianism to be translated into English. Korea's Yi Dynasty, the only East Asian regime founded exclusively under Neo-Confucian auspices, was unique in its allegiance to the orthodox Ch'eng Chu school, predominant in China, Korea, and Japan. Although the Ten Diagrams is a relatively short work, it fully presents the entire vision of Neo-Confucianism as framed in that school. Kalton provides a brief history of Neo-Confucianism in China and Korea as well as commentary that includes extensive passages from T'oegye's voluminous personal correspondence. These annotations expand the meaning distilled in each chapter. They help the uninitiated reader understand the basic elements of the complex Ch'eng Chu school of Neo-Confucianism, while enabling the scholar to distinguish characteristic aspects of Korean Neo-Confucianism as presented in the thought of the nation's leading philosopher of the time. (shrink)

The catalogue entitled Lidai sanbao ji T2034, completed in 598, exerted a profound influence on the shape of the Chinese Buddhist canon. It also features a large number of new ascriptions for canonical texts. Subsequent tradition and modern scholarship have repeatedly found these ascriptions profoundly problematic. Scholarly opinion has been divided about whether the author, Fei Changfang, faithfully reported these suspect ascriptions from other sources, or was himself their originator. This study analyzes three highly suspect patterns in the treatment of (...) new ascriptions in the Lidai sanbao ji: 1) New ascriptions to the same supposed translator are arbitrarily assigned in batches to titles appearing in delimited, contiguous portions of much longer lists of anonymous texts in the earlier Chu sanzang ji ji. 2) Contradictory information is repeatedly given about the same titles in different parts of the work. 3) Information about titles affected by these two problems is ascribed to an implausibly wide range of earlier catalogues. These three patterns affect numerous separate portions of the Lidai sanbao ji. The Lidai sanbao ji, and not its putative earlier sources, is therefore the common denominator―the bottleneck where these problems collect. The most economical and plausible interpretation is that Fei himself was falsifying his information, whether deliberately or by a rather extreme scholarly negligence. These findings make it all the more imperative to critically evaluate all ascriptions appearing for the first time in the Lidai sanbao ji, including a large number of ascriptions still followed in the canon as it is used today. (shrink)

In her 2010 study of the Shi zhu duan jie jing T309, Jan Nattier found that several passages in T309 were copied from earlier Chinese Buddhist texts. She thus proposed that T309 is not a translation from an Indian text, but a “forgery” by Zhu Fonian. Extending Nattier’s analysis with the help of TACL, a tool for computational textual analysis, we conducted a more thorough analysis of Zhu Fonian’s four Mahayana texts, namely, T309, the Pusa chu tai jing T384, the (...) Zhongyin jin T385, and the Pusa yingluo jing T656, and found in T309 and T656 additional content deriving from earlier Chinese texts. On the basis of this analysis of these features of the texts, we propose that all four were likely compiled by Zhu Fonian himself. (shrink)

According to the received account of guilt in the philosophical literature, one cannot feel guilt unless one takes oneself to have done something morally wrong. But ordinary people feel guilt in many cases in which they do not take themselves to have done anything morally wrong. In this paper, I focus on one kind of guilt without perceived wrongdoing, guilt about being merely causally responsible for a bad state-of-affairs. I go on to present a novel account of guilt that explains (...) guilt about mere causal responsibility, according to which guilt represents part of the self as bound up with what is bad. (shrink)

What is the relation between small-scale collaborative plans and the execution of those plans within interactive contexts? I argue here that joint attention has a key role in explaining how shared plans and shared intentions are executed in interactive contexts. Within singular action, attention plays the functional role of enabling intentional action to be guided by a prior intention. Within interactive joint action, it is joint attention, I argue, that plays a similar functional role of enabling the agents to act (...) in a collaborative way such that their actions are rationally guided by a prior shared intention. This understanding of joint attention – as having a key functional role of enabling the rational guidance of joint intentional action by a prior shared intention – allows for an alternative understanding of the kind of minimal cooperation that infants can engage in. On this understanding, infants’ capacity to engage in joint actions is already an incipient capacity to engage in rational and intentional joint actions, albeit a capacity that is necessarily scaffolded by an adult rational co-partner. (shrink)

This a clear and concise introduction to Danish philosopher Soren Kierkegaard.ichael Watts uses Kierkegaard's own writings to introduce his theoriesbout living a truthfu; and spiritual life, while explaining the enormousnfluence of the philosopher's personal life on his work and beliefs. As theounder of 20th century existentialism, and the first philosopher to definehe idea of angst, Kierkegaard's profound influence on modern life is clearlyefined in accessible terms in this guide for students and general readers.

Common knowledge is ubiquitous in our lives and yet there remains considerable uncertainty about how to model or understand it. Standard analyses of common knowledge end up being challenged by either regress or circularity which then give rise to well-known paradoxes of practical reasoning, such as the Two Generals’ Paradox. This paper argues that the nature and utility of common knowledge can be illuminated by appeal to Wittgenstein’s Hinge Epistemology. It is argued that those things that we standardly think of (...) as being common knowledge in our lives are the same as those that Wittgenstein identified as hinge certainties. This identification of common knowledge with hinge certainties allows us to resolve the regress problem for common knowledge and explain how the Two Generals’ Paradox arises. (shrink)

It is a commonplace in economics that we should disregard sunk costs. The sunk cost effect might be widespread, goes the conventional wisdom, but we would be better off if we could rid ourselves of it. In this paper, I argue against the orthodoxy by showing that the sunk cost effect is often beneficial. Drawing on discussions of related topics in dynamic choice theory, I show that, in a range of cases, being disposed to honor sunk costs allows an agent (...) to mimic a resolute chooser, someone who adopts the best plan at the outset of a decision problem and sticks with it, even when resoluteness is unfeasible. I discuss several kinds of cases in which honoring sunk costs coincides with resolute choice. (shrink)

What is the relation between joint attention and common knowledge? On the one hand, the relation seems tight: the easiest and most reliable way of knowing something in common with another is for you and that other to be attentively aware of what you are together experiencing. On the other hand, they couldn’t seem further apart: joint attention is a mere perceptual phenomena that infants are capable of engaging in from nine months of age, whereas common knowledge is a cognitive (...) phenomenon involving (so it seems) complex, overlapping metarepresentational states that require the kind of sophisticated mindreading skills that developmental psychology has shown to be beyond the capabilities of young children. In 'The Shared World: Perceptual Common Knowledge, Demonstrative Communication, and Shared Social Space', Axel Seemann attempts, inter alia, to makensense of this conundrum. (shrink)

Our aim in this paper is to present the distinct ways in which Wolff, Baumgarten, and Kant understand the relationship between necessitation, constraint, and reluctant action in an effort to illustrate the subtle ways in which their conceptions of obligation differ from each another. Whereas Wolff conceives of natural or moral obligation as incompatible with constraint, Baumgarten holds that constraint and reluctant action are, in some instances, compatible with natural obligation. Kant departs from Baumgarten by conceiving of obligation as necessarily (...) involving constraint: as Kant’s reply to Schiller’s famous objection reveals, obligation must take on the character of constraint to reluctant action on account of the fact that human beings possess inclinations that always threaten to impel them in directions that oppose morality. (shrink)

An Essay on Human Action seeks to provide a comprehensive, detailed, enlightening, and (in its detail) original account of human action. This account presupposes a theory of events as abstract, proposition-like entities, a theory which is given in the first chapter of the book. The core-issues of action-theory are then treated: what acting in general is (a version of the traditional volitional theory is proposed and defended); how actions are to be individuated; how long actions last; what acting intentionally is; (...) what doing one thing by doing another is; what basic action is; and what omitting to do something is. Attention is also given to the concepts of causation, intention, volition, deciding, choosing, and trying. Finally, a libertarian account of free action is tentatively proposed and defended. (shrink)

This paper proposes a way of navigating the tension between the local and global in Fratelli tutti. The author argues that the encyclical exemplifies and develops an analogical approach for authentic encounter. The analogical approach to God and its use of language emphasize a tensive space between the known and unknown, which the author transposes to human encounter. The encyclical grounds and develops this transposed analogical approach through emphasis on cultural diversity, with a bifocal affirmation of difference and desire for (...) relationship. Francis’s attention to Indigenous peoples grounds attention to the local as disposing toward a global outlook in care for the natural world. Finally, the author applies this approach to reflection on reconciliation between Indigenous peoples and the Church in Canada. Reflection on language is thereby put to the work of engaging the tensive and morally complex space between truth and reconciliation—namely, the space of encount er where healing is ongoing. (shrink)

Using William Shakespeare’s Hamlet and the play-within-the play, The Murder of Gonzago, as a case study, this essay argues that theatrical utterances constitute a special case of language usage not previously elucidated: the utterance of a statement with propositional content in theatre functions as an event. In short, the propositional content of a particular p (e.g. p1, p2, p3 …), whether or not it is true, is only understood—and understood to be true—if p1 is uttered in a particular time, place, (...) and situation (i.e. during a theatrical event); otherwise, the propositional content in those theatrical utterances can either be false or contingently true. (shrink)

A particular feature of this book is substantial "Stretch and Challenge" material throughout which allows students to develop further.

Concepts and Cases in Nursing Ethics is an introduction to contemporary ethical issues in health care, designed especially for Canadian audiences. The book is organized around six key concepts: beneficence, autonomy, truth-telling, confidentiality, justice, and integrity. Each of these concepts is explained and discussed with reference to professional and legal norms. The discussion is then supplemented by case studies that exemplify the relevant concepts and show how each applies in health care and nursing practice. This new fourth edition includes an (...) added chapter on end-of-life issues, and it is revised throughout to reflect the latest developments on topics such as global health ethics, cultural competence, social media, and palliative sedation. (shrink)

Als Philosoph, Literat, Prediger und Pädagoge gehört Herder zu den bedeutendsten Vertretern der Weimarer Klassik. Diese aktuelle und kenntnisreiche Biografie bringt Leben und Werk Herders einem breiteren Publikum nahe.

I show that the common reading of Thomson, that she argues by analogy for the conclusion that abortion is permissible, is mistaken. The correct reading of Thomson is that she argues by counterexample, showing that arguments against abortion are unsound. The remainder of the paper highlights the lessons learned from Thomson once we read her aright.

Excerpt from Die Ethik des Aristoteles: In Ihrer Systematischen Einheit und in Ihrer Geschichtlichen Stellung Untersucht 1. Die Tapferkeit. Keine systematische Anordnung der Tugenden Die sittliche Gesinnung als Motiv der Tapferkeit - die Tapferkeit als richtiges Masshalten. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing (...) imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.". (shrink)

_A portion of the revenue from this book’s sales will be donated to Doctors Without Borders to assist the humanitarian work of nurses, doctors, and other health care providers in the fight against COVID-19 and beyond._ _Concepts and Cases in Nursing Ethics_ is an introduction to contemporary ethical issues in health care, designed especially for Canadian audiences. The book is organized around six key concepts: beneficence, autonomy, truth-telling, confidentiality, justice, and integrity. Each of these concepts is explained and discussed with (...) reference to professional and legal norms. The discussion is then supplemented by case studies that exemplify the relevant concepts and show how each applies in health care and nursing practice. This new fourth edition includes an added chapter on end-of-life issues, and it is revised throughout to reflect the latest developments on topics such as global health ethics, cultural competence, social media, and palliative sedation, as well as ethical issues relating to COVID-19. (shrink)