We present a simple distributed concept that appears to insinuate SWARM behavior in a collection of mobile platforms. The control is based on the inter-mobile platform communication linksâ signal-to-noise ratio. This double use of communications is a natural linkage for SWARM behavior.
This article explores five important issues relating to the evaluation of ethics education in accounting. The issues that are considered include: (a) reasons for evaluating accounting ethics education (see Caplan, 1980, pp. 133–35); (b) goal setting as a prerequisite to evaluating the outcomes of accounting ethics education (see Caplan, 1980, pp. 135–37); (c) possible broad levels of outcomes of accounting ethics education that can be evaluated; (d) matters relating to accounting ethics education that are in need of evaluation (see Caplan, (...) 1980, p. 136); and (e) possible techniques for measuring outcomes of accounting ethics education (see Caplan, 1980, pp. 144–49). The paper concludes with a discussion of the issues under consideration. (shrink)
In this paper I discuss the advantages and challenges of using active learning, when teaching an accounting ethics course offered in higher education . The willingness of an instructor to use active learning in an accounting ethics course may be influenced at least in part by that instructor’s assessment of the advantages and challenges of using active learning. Consequently, my paper may be of assistance to instructors with experience in teaching an accounting ethics course and to instructors who are preparing (...) to teach their initial accounting ethics course. (shrink)
In this paper, we consider the licensing of and codes of ethics that affect the accountant not in public accounting, the potential for an accountant not in public accounting encountering an ethical conflict situation, and the moral responsibility of such accountant when faced with an ethical dilemma. We review an approach suggested by the National Association of Accountants for dealing with an ethical conflict situation including that association's position on whistleblowing. We propose another approach based on the work of De (...) George (1981), in which both internal and external whistleblowing are possible alternatives, for use by management accountants in an ethical conflict situation. Finally, we consider the implications of our analysis for management accounting. While most of the analysis centers on management accountants, we note the likely applicability of the analysis to accountants in the public sector. (shrink)
In this article we review the principal directions that an American Accounting Association committee has taken in the past three years to encourage the teaching of ethics in accounting programs and/or courses in higher education. We also (1) briefly comment on the place of accounting ethics in both higher education and continuing professional education and (2) provide some brief final comments.
This paper expands the literature on accounting ethics education by considering the teaching of ethics in accounting doctoral education. Some of the ethical issues that might be addressed in accounting doctoral education are reviewed. A number of matters relating to teaching ethics to accounting doctoral students are considered. The paper concludes with a summary and some final remarks.
David Hume's A Treatise of Human Nature is famous for its extreme skepticism. Louis Loeb argues that Hume's destructive conclusions have in fact obscured a constructive stage that Hume abandons prematurely. Working within a philosophical tradition that values tranquillity, Hume favors an epistemology that links justification with settled belief. Hume appeals to psychological stability to support his own epistemological assessments, both favorable regarding causal inference, and unfavorable regarding imaginative propensities. The theory's success in explaining Hume's epistemic distinctions gives way (...) to pessimism, since Hume contends that reflection on beliefs is deeply destabilizing. So much the worse, Hume concludes, for placing a premium on reflection. Hume endorses and defends the position that stable beliefs of unreflective persons are justified, though they would not survive reflection. At the same time, Hume relishes the paradox that unreflective beliefs enjoy a preferred epistemic status and strains to establish it. Loeb introduces a series of amendments to the Treatise that secures a more positive result for justified belief while maintaining Hume's fundamental principles. In his review of Hume's applications of his epistemology, Loeb uncovers a stratum of psychological doctrine beyond associationism, a theory of conditions in which beliefs are felt to conflict and of the resolution of this uneasiness or dissonance. This theory of mental conflict is also essential to Hume's strategy for integrating empiricism about meaning with his naturalism. However, Hume fails to provide a general account of the conditions in which conflicting beliefs lead to persisting instability, so his theory is incomplete. Loeb explores Hume's concern with stability in reference to his discussions of belief, education, the probability of causes, unphilosophical probability, the belief in body, sympathy and moral judgment, and the passions, among other topics. (shrink)
Twenty-nine philosophers from Plato to William Luijpen are represented by selections varying from three to twenty-two pages in length. The selections and their proportions are simply too idiosyncratic. Why should Stephen Strasser get twenty-two pages while Plato, Aquinas, Descartes, and Hume manage only twenty-nine total pages among the four of them? Most of the classical philosophers are represented by mere snippets; Kant is high man with fifteen pages of text—and even these are broken up into seven sections. The issue (...) is not simply number of pages: after all, Leibniz' Monadology would have fit in less space than that accorded to John Peters. This is not to denigrate Peters, who was an exceptionally good philosopher; but the beginning student should be exposed to Leibniz, Hegel, and Marx before he is exposed to Peters. Or he should at least be exposed to Smart, Feigl, or some other contemporary naturalistic viewpoint along with Peters, Teilhard de Chardin, and Merleau-Ponty. How, for example, can one begin to appreciate the task Merleau-Ponty has set for himself in philosophical psychology unless one has become familiar with the behavioristic and reductionistic positions Merleau-Ponty is defining himself over and against? The bibliographies in the first part of the book are inadequate.—E. A. R. (shrink)
The distinguished philosopher Louis Loeb examines the epistemological framework of Scottish philosopher David Hume, as employed in his celebrated work A Treatise of Human Nature. Loeb's project is to advance an integrated interpretation of Hume's accounts of belief and justification. His thesis is that Hume, in his Treatise, has a "stability-based" theory of justification which posits that his belief is justified if it is the result of a belief producing mechanism that engenders stable beliefs. But Loeb argues (...) that the striking corollary to this theory is that no belief generating mechanism is fully stable - or fully justified - for a fully reflective person. This carefully argued and original interpretation of Hume makes sense of seemingly contradictory ideas and will provoke serious discussion among Hume scholars. (shrink)
The symposiasts press from a number of directions. Erin Kelly contends that Hume’s stability-based sentimentalist ethics cannot do justice to our considered normative moral judgements. Schmitt and Williams criticize my account of Hume’s epistemology proper. I will have to give ground: my book does overstate the extent to which Hume reaches a destructive result, in large part because I overlook significant variants of a stability account of justification. I make other concessions—in regard to the country gentlemen passage and Hume’s 1.3.9 (...) treatment of resemblance—but believe these have limited repercussions. (shrink)
Since the mid-1970s, scholars have recognized that the skeptical interpretation of Hume’s central argument about induction is problematic. The science of human nature presupposes that inductive inference is justified and there are endorsements of induction throughout Treatise Book I. The recent suggestion that I.iii.6 is confined to the psychology of inductive inference cannot account for the epistemic flavor of its claims that neither a genuine demonstration nor a non-question-begging inductive argument can establish the uniformity principle. For Hume, that inductive inference (...) is justified is part of the data to be explained. Bad argument is therefore excluded as the cause of inductive inference; and there is no good argument to cause it. Does this reinstate the problem of induction, undermining Hume’s own assumption that induction is justified? It does so only if justification must derive from “reason”, from the availability of a cogent argument. Hume rejects this internalist thesis; induction’s favorable epistemic status derives from features of custom, the mechanism that generates inductive beliefs. Hume is attracted to this externalist posture because it provides a direct explanation of the epistemic achievements of children and non-human animals—creatures that must rely on custom unsupplemented by argument. (shrink)
The basis of science is the hypothetico-deductive method and the recording of experiments in sufficient detail to enable reproducibility. We report the development of Robot Scientist "Adam," which advances the automation of both. Adam has autonomously generated functional genomics hypotheses about the yeast Saccharomyces cerevisiae and experimentally tested these hypotheses by using laboratory automation. We have confirmed Adam's conclusions through manual experiments. To describe Adam's research, we have developed an ontology and logical language. The resulting formalization involves over 10,000 different (...) research units in a nested treelike structure, 10 levels deep, that relates the 6.6 million biomass measurements to their logical description. This formalization describes how a machine contributed to scientific knowledge. (shrink)
Since the mid-1970s, scholars have recognized that the skeptical interpretation of Hume's central argument about induction is problematic. The science of human nature presupposes that inductive inference is justified and there are endorsements of induction throughout "Treatise" Book I. The recent suggestion that I.iii.6 is confined to the psychology of inductive inference cannot account for the epistemic flavor of its claims that neither a genuine demonstration nor a non-question-begging inductive argument can establish the uniformity principle. For Hume, that inductive inference (...) is justified is part of the data to be explained. Bad argument is therefore excluded as the cause of inductive inference; and there is no good argument to cause it. Does this reinstate the problem of induction, undermining Hume's own assumption that induction is justified? It does so only if justification must derive from "reason", from the availability of a cogent argument. Hume rejects this internalist thesis; induction's favorable epistemic status derives from features of custom, the mechanism that generates inductive beliefs. Hume is attracted to this externalist posture because it provides a direct explanation of the epistemic achievements of children and non-human animals — creatures that must rely on custom unsupplemented by argument. (shrink)
Hume’s claim that a state is a belief is often intertwined---though without his remarking on this fact---with epistemic approval of the state. This requires explanation. Beliefs, in Hume’s view, are steady dispositions , nature’s provision for a steady influence on the will and action. Hume’s epistemic distinctions call attention to circumstances in which the presence of conflicting beliefs undermine a belief’s influence and thereby its natural function. On one version of this interpretation, to say that a belief is justified, ceteris (...) paribus, is to say that for all that has been shown the belief would be steady in its influence under suitable reflection. On a second version, it is to say that prima facie justification is an intrinsic property of the state, in virtue of its steadiness. These versions generate different understandings of the relationship between Parts iii and iv of Book I of the Treatise. (shrink)
Who other than Don Garrett could construct a work this rigorous and comprehensive, encompassing Hume’s aesthetics, political philosophy, and philosophy of religion—not as add-ons but tightly integrated into a genuinely new interpretation? Garrett’s intricate reading has no equal in the architectonic it locates in Hume’s philosophical corpus. This elegantly crafted work will reinvigorate thinking about Hume’s theory of normativity across the epistemic and moral realms.1 I center my comments on a central line of argument in chapters 4, 5, and 7. (...) In chapter 4, Garrett focuses on four “sense-based” concepts or pairs of such concepts: virtue, beauty, causation, and probability.... (shrink)