The rising tide of corporate scandals and audit failures has shocked the public, and the integrity of auditors is being increasingly questioned. It is crucial for auditors and regulators to understand the main causes of audit failure and devise preventive measures accordingly. This study analyzes enforcement actions issued by the China Securities Regulatory Commission against auditors in respect of fraudulent financial reporting committed by listed companies in China. We find that auditors are more likely to be sanctioned by the regulators (...) for failing to detect and report material misstatement frauds rather than disclosure frauds. Further analysis of the material misstatements indicates that auditors are more likely to be sanctioned for failing to detect and report revenue-related frauds rather than assets-related frauds. In sum, our results suggest that regulators believe auditors have the responsibility to detect and report frauds that are egregious, transaction-based, and related to accounting earnings. The results contribute to our knowledge of auditors’ responsibilities for detecting frauds as perceived by regulators. (shrink)

We show how more general knowledge can be built in information security, by the building of knowledge of mechanism clusters, some of which are multifield. By doing this, we address in a novel way the longstanding philosophical problem of how, if at all, we come to have knowledge that is in any way general, when we seem to be confined to particular experiences. We also address the issue of building knowledge of mechanisms by studying an area that is new to (...) the mechanisms literature: the methods of what we shall call mechanism discovery in information security. This domain offers a fascinating novel constellation of challenges for building more general knowledge. Specifically, the building of stable communicable mechanistic knowledge is impeded by the inherent changeability of software, which is deployed by malicious actors constantly changing how their software attacks, and also by an ineliminable secrecy concerning the details of attacks not just by attackers, but also by information security defenders as they protect their methods from both attackers and commercial competitors. We draw out ideas from the work of the mechanists Darden, Craver, and Glennan to yield an approach to how general knowledge of mechanisms can be painstakingly built. We then use three related examples of active research problems from information security to develop philosophical thinking about building general knowledge using mechanisms, and also apply this to develop insights for information security. We show that further study would be instructive both for practitioners and for philosophers. (shrink)

We show how more general knowledge can be built in information security, by the building of knowledge of mechanism clusters, some of which are multifield. By doing this, we address in a novel way the longstanding philosophical problem of how, if at all, we come to have knowledge that is in any way general, when we seem to be confined to particular experiences. We also address the issue of building knowledge of mechanisms by studying an area that is new to (...) the mechanisms literature: the methods of what we shall call mechanism discovery in information security. This domain offers a fascinating novel constellation of challenges for building more general knowledge. Specifically, the building of stable communicable mechanistic knowledge is impeded by the inherent changeability of software, which is deployed by malicious actors constantly changing how their software attacks, and also by an ineliminable secrecy concerning the details of attacks not just by attackers, but also by information security defenders as they protect their methods from both attackers and commercial competitors. We draw out ideas from the work of the mechanists Darden, Craver, and Glennan to yield an approach to how general knowledge of mechanisms can be painstakingly built. We then use three related examples of active research problems from information security to develop philosophical thinking about building general knowledge using mechanisms, and also apply this to develop insights for information security. We show that further study would be instructive both for practitioners and for philosophers. (shrink)

A sample from the Ubatuba fragment collected in Brazil in 1957 was tested with the intent of examining the isotope ratios of its primary element, magnesium, and the trace elements strontium, barium, copper, and zinc. As background, the history of chemical testing of the Ubatuba fragments during the 1960s-1980s at multiple labs with varying capabilities is reviewed and then the remainder of the paper examines recent tests completed in 2017 and 2018 that for the first time used HR-ICPMS techniques to (...) look at the isotopic ratios of the minor constituents as well as the primary magnesium makeup of the sample. The magnesium isotope ratios were found to fall within terrestrial limits while the results on the isotope ratios of the trace elements was inconclusive. Recommendations are made for improving the process of examining the trace elements. Keywords: Ubatuba, isotope, magnesium, HR-ICPMS, UFO. (shrink)

BackgroundBody image is a subjective concept encompassing a person’s views and emotions about their body. Head and neck cancer diagnosis and treatment affects several psychosocial concepts including body image. Large numbers of HNC patients are diagnosed each year in India but there are no suitable measures in regional languages to assess their body image. This study assessed the psychometric properties of the Body Image Scale, a measure suitable for clinical and research use in HNC populations, translated into Tamil, Telugu and (...) Hindi and compared body image distress between language groups.MethodsTranslated versions of BIS were completed by HNC patients recruited from three cancer centers across India one time only. Psychometric evaluation was conducted including factor analysis using principal component analysis and internal consistency reliability using Cronbach’s alpha. Patients completed the EORTC Quality of Life Questionnaire C-30 and EORTC QLQ HN-35 measures to enable exploration of convergent and discriminant validity. ANOVA was used to calculate difference in mean values for body image.ResultsOur sample included 621 HNC patients. Factor analysis revealed a one-factor solution and Cronbach’s alpha coefficients ranged between 0.891 and 0.969 indicating good reliability. Hypothesized correlations between similar and different constructs were as expected, supporting construct validity. On the BIS, we found a statistically significant difference between means of Tamil, Telugu, and Hindi groups, with higher body image scores in Telugu and Hindi groups indicating more symptoms/body image distress, when compared to Tamil population.ConclusionThe reliability and validity of the three translated Indian versions of the BIS were maintained, providing a method for assessing body image of HNC population worldwide speaking Tamil, Telugu, and Hindi across the illness trajectory. (shrink)

Traditional forms of farming, herding, and fishing are remarkably adapted to African conditions but these traditional approaches are being overtaken by modern pressures, particularly population growth. According to a report published by the Office of Technology Assessment (OTA), a nonpartisan analytical support agency of the U. S. Congress, one promising way to help African farmers and herders would be for development assistance organizations to focus more attention on the various forms of low-resource agriculture that predominate in Africa.In keeping with OTA's (...) mission and primary audience, “Enhancing Agriculture in Africa: A Role for U. S. Development Assistance” (1988) is a policy-oriented synthesis of available technical information. The report provides Congress with a range of options that, if pursued, could help Africans enhance agriculture, increase their food security, and improve their lives.This paper is drawn from the larger OTA report, and it focuses on the role technology might play in enhancing low-resource agriculture. Readers should see the full assessment (OTA, 1988) for more information on policy considerations; the specific technologies mentioned; or a complete list of advisory panel members, workshops and participants, and commissioned papers.OTA's report comes at a critical time: for a variety of reasons—ranging from changing values to increased budget constraints—U. S. foreign assistance policy is undergoing a fundamental reevaluation. This review of the potential of low-resource agriculture, and options the United States might pursue to enhance this approach, was intended to aid in this reevaluation. (shrink)

The provision of standardized hearing aids is now considered to be a crucial part of the UK National Health Service. Yet this is only explicable through reference to the career of a woman who has, until now, been entirely forgotten. Dr Phyllis Margaret Tookey Kerridge (1901–1940) was an authoritative figure in a variety of fields: medicine, physiology, otology and the construction of scientific apparatus. The astounding breadth of her professional qualifications allowed her to combine features of these fields and, (...) later in her career, to position herself as a specialist to shape the discipline of audiometry. Rather than framing Kerridge in the classic ‘heroic-woman’ narrative, in this article we draw out the complexities of her career by focusing on her pursuit of standardization of hearing tests. Collaboration afforded her the necessary networks to explore the intricacies of accuracy in the measurement of hearing acuity, but her influence was enhanced by her ownership of Britain's first Western Electric (pure-tone) audiometer, which she placed in a specially designed and unique ‘silence room’. The room became the centre of Kerridge's hearing aid clinic that, for the first time, allowed people to access free and impartial advice on hearing aid prescription. In becoming the guardian expert and advocate of the audiometer, Kerridge achieved an objectively quantified approach to hearing loss that eventually made the latter an object of technocratic intervention. (shrink)

Sartre posed a problem for himself in his discussion of bad faith: how is it possible to deceive oneself, given the unity and translucency of consciousness? Many critics of Sartre interpret translucency as transparency; some, such as M.R. Haight, conclude that Sartre's account of consciousness makes self-deception impossible.A reply to those critics takes the form of showing that translucent consciousness has a number of dimensions: (a) non-positional versus positional aspects; (b) prereflective versus reflective levels; (c) temporally synthetic flux; and (d) (...) the first-person perspective versus the third-person perspective. These dimensions enable Sartre to succeed in describing subtle and varied patterns of self-deception, based on such strategies as obscuring, evasion, distraction, misdescription and disavowal. The translucency of consciousness is not a barrier to self-deception.However, there is another problem in Sartre's claim that all purposive activity is conscious, including our practice of self-deception. The bodily subject of consciousness performs important purposive activities beyond the range of the most obscure non-positional consciousness. This calls into question Sartre's existentialist claim that we are wholly responsible for all we do. (shrink)

Balancing Change and Tradition in Global Education Reform is an invaluable resource for policymakers, faculty, students, and anyone interested in how decisions made about the education system ultimately affect the quality of education, educational access, and social justice.

Sartre posed a problem for himself in his discussion of bad faith: how is it possible to deceive oneself, given the unity and translucency of consciousness? Many critics of Sartre interpret translucency as transparency; some, such as M.R. Haight, conclude that Sartre's account of consciousness makes self-deception impossible.A reply to those critics takes the form of showing that translucent consciousness has a number of dimensions: (a) non-positional versus positional aspects; (b) prereflective versus reflective levels; (c) temporally synthetic flux; and (d) (...) the first-person perspective versus the third-person perspective. These dimensions enable Sartre to succeed in describing subtle and varied patterns of self-deception, based on such strategies as obscuring, evasion, distraction, misdescription and disavowal. The translucency of consciousness is not a barrier to self-deception.However, there is another problem in Sartre's claim that all purposive activity is conscious, including our practice of self-deception. The bodily subject of consciousness performs important purposive activities beyond the range of the most obscure non-positional consciousness. This calls into question Sartre's existentialist claim that we are wholly responsible for all we do. (shrink)

Phyllis Illari and Jon Williamson propose a formulation for a general mechanistic account, the purpose of which is to capture the similarities across mechanistic accounts in the sciences. Illari and Williamson extract insight from mechanisms in astrophysics—which are notably different from the typical biological mechanisms discussed in the literature on mechanisms—to show how their general mechanistic account accommodates mechanisms across various sciences. We present argumentation that demonstrates why an amendment is necessary to the ontology referred to by the general (...) mechanistic account provided by Illari and Williamson. The amendment is required due to the variability of some components in computing mechanisms: the very same component serves as either entity or activity, both between levels and within the same level of the explanatory hierarchy. We argue that the proper ontological account of these mechanistic components involves disambiguation via explicitly indexing them as entities or activities. (shrink)

As one of the preeminent philosophers of the twentieth century, W. V. Quine made groundbreaking contributions to the philosophy of science, mathematical logic, and the philosophy of language. This collection of essays examines Quine's views, particularly his holism and naturalism, for their value to feminist theorizing today. Some contributors to this volume see Quine as severely challenging basic tenets of the logico-empiricist tradition in the philosophy of science—the analytic/synthetic distinction, verificationism, foundationalism—and accept various of his positions as potential resources for (...) feminist critique. Other contributors regard Quine as an unrepentant empiricist and, unlike feminists who seek to use or extend his arguments, they interpret his positions as far less radical and more problematic. In particular, critics and advocates of Quine's arguments that the philosophy of science should be "naturalized"—understood and pursued as an enterprise continuous with the sciences proper—disagree deeply about whether such a naturalized philosophy is "philosophy enough." Central issues at stake in these disagreements reflect current questions of special interest to feminists and also bridge the analytic and postmodern traditions. They include questions about whether and how the philosophy of science, as a form of practice, is or can be normative as well as questions concerning the implications of Quine's philosophy of language for the transparency and stability of meaning. In representing feminist philosophy centrally engaged with the analytic tradition, this volume is important not only for what it contributes to the understanding of Quine and naturalized epistemology but also for what it accomplishes in working against restrictive conceptions of the place of feminism within the discipline. Aside from the editors, the contributors are Kathryn Pyne Addelson, Louise M. Antony, Richmond Campbell, Lorraine Code, Jane Duran, Maureen Linker, Phyllis Rooney, and Paul A. Roth. (shrink)

Thanks to Phyllis Lassner and Danny M. Cohen, this 2019 edition of an out-of-print 1948 memoir by Dr. Gisella Perl, a Rumanian Holocaust survivor, offers much to learn from. Artfully written when a...

Hartry Field has shown us a way to be nominalists: we must purge our scientific theories of quantification over abstracta and we must prove the appropriate conservativeness results. This is not a path for the faint hearted. Indeed, the substantial technical difficulties facing Field's project have led some to explore other, easier options. Recently, Jody Azzouni, Joseph Melia, and Stephen Yablo have argued that it is a mistake to read our ontological commitments simply from what the quantifiers of our best (...) scientific theories range over. In this paper, I argue that all three arguments fail and they fail for much the same reason; would-be nominalists are thus left facing Field's hard road. (shrink)

The original essays in this volume, while written from diverse perspectives, share the common aim of building a constructive dialogue between two currents in philosophy that seem not readily allied: Wittgenstein, who urges us to bring our words back home to their ordinary uses, recognizing that it is our agreements in judgments and forms of life that ground intelligibility; and feminist theory, whose task is to articulate a radical critique of what we say, to disrupt precisely those taken-for-granted agreements in (...) judgments and forms of life. Wittgenstein and feminist theorists are alike, however, in being unwilling or unable to "make sense" in the terms of the traditions from which they come, needing to rely on other means—including telling stories about everyday life—to change our ideas of what sense is and of what it is to make it. For both, appeal to grounding is problematic, but the presumed groundedness of particular judgments remains an unavoidable feature of discourse and, as such, in need of understanding. For feminist theory, Wittgenstein suggests responses to the immobilizing tugs between modernist modes of theorizing and postmodern challenges to them. For Wittgenstein, feminist theory suggests responses to those who would turn him into the "normal" philosopher he dreaded becoming, one who offers perhaps unorthodox solutions to recognizable philosophical problems. In addition to an introductory essay by Naomi Scheman, the volume’s twenty chapters are grouped in sections titled "The Subject of Philosophy and the Philosophical Subject," "Wittgensteinian Feminist Philosophy: Contrasting Visions," "Drawing Boundaries: Categories and Kinds," "Being Human: Agents and Subjects," and "Feminism’s Allies: New Players, New Games." These essays give us ways of understanding Wittgenstein and feminist theory that make the alliance a mutually fruitful one, even as they bring to their readings of Wittgenstein an explicitly historical and political perspective that is, at best, implicit in his work. The recent salutary turn in philosophy toward taking history seriously has shown how the apparently timeless problems of supposedly generic subjects arose out of historically specific circumstances. These essays shed light on the task of feminist theorists—along with postcolonial, queer, and critical race theorists—to "rotate the axis of our examination" around whatever "real need[s]" might emerge through the struggles of modernity’s Others. Contributors are Nancy E. Baker, Nalini Bhushan, Jane Braaten, Judith Bradford, Sandra W. Churchill, Daniel Cohen, Tim Craker, Alice Crary, Susan Hekman, Cressida J. Heyes, Sarah Lucia Hoagland, Christine M. Koggel, Bruce Krajewski, Wendy Lynne Lee, Hilda Lindemann Nelson, Deborah Orr, Rupert Read, Phyllis Rooney, and Janet Farrell Smith. (shrink)

I take it as my assignment to criticize the Gauthier enterprise. At the outset, however, I should express my general agreement with David Gauthier's normative vision of a liberal social order, including the place that individual principles of morality hold in such an order. Whether the enterprise is, ultimately, judged to have succeeded or to have failed depends on the standards applied. Considered as a coherent grounding of such a social order in the rational choice behavior of persons, the enterprise (...) fails. Considered as an extended argument implying that persons should adopt the moral stance embodied in the Gauthier structure, the enterprise is, I dunk, largely successful. Considered as a set of empirically falsifiable propositions suggesting that persons do, indeed, choose as the Gauthier precepts dictate, the enterprise offers Humean hope rather than Hobbesian despair. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:332 BOOK REVIEWS lier Christian dualism into a balanced, theological whole. As a protreptic device, Jackson's book may be, in a certain way, part of a collective movement that may form a prolegomenon for a new synthesis-informed by the patristic authors but written as a vademecum for contemporary inquiry. The Catholic University ofAmerica Washington, D.C. ROBIN DARLING YOUNG Ministry: Lay Ministry in the Roman Catlwlic Church, Its History and (...) Theology. By KENAN B. OSBORNE, 0.F.M. (New York: Paulist Press, 1993). Pp. 722. $29.95 (paper). In his Lay Ministry, Fr. Kenan Osborne, O.F.M., sustains his effort to introduce a program of reform in ecclesial self-understanding inaugurated in his earlier Priestlwod: A History of the Ordained Ministry in the Roman Catlwlic Church (New York: Paulist Press, 1988). The project undertaken in this second installment aims primarily to undermine those traditional patterns of distinguishing klerikos/laikos and ordained/non-ordained that locate "lay ministry" at a lower latitude on the ontological map, and in this way to clear a path for a more adequate understanding of the place of the laity in the ministry of the Church. Of the 609 pages of text, 548 are dedicated to genealogical analysis of the transmission of Christian understanding of ministry. The author's narrative might be condensed as follows. The first millennium was a period marred by theological definitions of ministry and order derived from the terms of debate that emerged in the conflict between temporal and spiritual rulers. Necessary for successful participation in this cultural debate was the embrace of a hierarchical view of reality, a view destined to obscure the truth about the distinctively egalitarian Christian form of life in common (48-332). The second millennium is interpreted as a period of the gradual reemergence of a vision and practice of evangelical life that had been surrendered to alien philosophical and religious doctrines. The primary historical moments in this recovery, treated in three successive chapters, include the late medieval vita evangelica movements (333-90), the Protestant Reformation (391-463), and the French and American Revolutions (464-517). The Second Vatican Council, where it treats of lay ministry, consolidated these post-medieval insights gained into the Christian religion and the nature of man (518-95) and advanced the conclusion : Equality of discipleship is primary in the Christian religion and differences in ministerial function serve only to promote this fundamental good. Osborne is aware that this basic line of thought was that taken by the Reformers and found inadequate by the Council of Trent. But Osborne does BOOK REVIEWS 333 not present his position as an instance of theological dissent. Rather, he argues that the magisterium acting in the Second Vatican Council teaches that there exists no meaningful sense in which "lay ministry" can be understood as subordinate (ontologically) to "ordained ministry" in the sacramental life of the Church. This review will focus on this latter aspect of Osborne's argument which, while limited in scope, appears to be the more original and important element of the book. Osborne himself provides a further narrowing of scope with his selection of two key sources upon which he relies: Lumen Gentium and the 1983 Code of Canon Law. In his interpretation of Lumen Gentium, Osborne argues that the rejection of the preparatory documents signaled the majority bishops' desire to distance themselves from a "hierarchical approach" and move toward "a new form of ecclesiology" (516). This new form is rooted in the primacy of Jesus, and it is He (and not the Church) who is the sole lumen gentium, from which it follows immediately that there can be only one form of "gospel discipleship " (530). "All Church ministry, whether ordained or non-ordained, is relativized by the identical christological base" (528), Jesus, who transcends the distinction between clerical and lay (558). Osborne argues further that Lumen Gentium supports this position in its identification of the Church as "the people of God," "christifidelis," and "priesthood of all believers" (530-40). On the basis of this recovery of the "foundational and most sacred level of discipleship " (541), at which level the distinction between ordained and nonordained "makes no difference" (39), Osborne maintains... (shrink)

It is now some years since Professor D. Daiches Raphael published his interesting book, The Paradox of Tragedy , which represented one of the first serious attempts made by a British philosopher to assess the significance of tragic drama for ethical, and indeed metaphysical theory. Since then we have had a variety of books touching on related topics: for instance, Dr George Steiner's Death of Tragedy and Mr Raymond Williams’ most recent, elusive and interesting essay, Modern Tragedy. To entitle an (...) essay Theology and Tragedy might be thought to invite needless trouble for oneself; to indulge to a dangerous degree the human intellectual obsession of supposing that ‘the meaning of a word is an object’. After all, if one confines one's regard to the Greeks, one has to recognise that between the treatments of their common theme of Electra , Sophocles and Euripides are in fact doing very different things. There is no gainsaying the significance for Euripides of the postponement of the murder of Clytemnestra till after that of Aegisthus, still less of his introduction into the play of the morally upright peasant, who has had the banished Electra in his keeping, and whose simple integrity contrasts both with the corruption of the court and the obsessive preoccupation with a dreadful, supposed duty of brother and sister. The element of propaganda is unmistakable; while in Sophocles’ Electra it is altogether absent, although Dr Victor Ehrenberg in his very interesting monograph on Sophocles and Pericles has argued strongly for an element of subtle political commentary in the treatment of Oedipus in the Oedipus Tyrannus , and of Pocreon in the Antigone. These remarks may serve to show that the title does not express a blind indifference to the multiple complexity of those works which we class together as tragedies. They are inherently complex, and various in emphasis; at best we can discern a family resemblance between them, and, in an essay like this, the author runs the risk not only of selecting examples tailor-made to his thesis, but also of imposing an appearance of similarity of conception where it is at least equally important to stress differences. (shrink)

M. Hakan Yavuz offers an insightful and wide-ranging study of the Gulen Movement, one of the most controversial developments in contemporary Islam. Founded in Turkey by the Muslim thinker Fethullah Gulen, the Gulen Movement aims to disseminate a ''moderate'' interpretation of Islam through faith-based education.