This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...) the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances. (shrink)

A wide range of biological processes, in all eukaryotes and in some prokaryotes, are controlled by rhythms with a period close to 24 hours. The circadian oscillator, which is responsible for generating these rhythms, is controlled by light signals that maintain its synchrony with the environmental day/night cycle. Higher plants exhibit many circadian rhythms, including rhythms in the transcription of specific genes. Molecular tools derived from such clock‐controlled genes have led to the identification of several circadian rhythm mutants in the (...) genetic model, Arabidopsis thaliana. The extensive understanding of photoperception in this species will make it a powerful system with which to investigate the light regulation of circadian rhythms. We compare Arabidopsis rhythms to the results from other systems, and discuss these data with respect to the current phototransduction models. (shrink)

The understanding of decision-making systems has come together in recent years to form a unified theory of decision-making in the mammalian brain as arising from multiple, interacting systems (a planning system, a habit system, and a situation-recognition system). This unified decision-making system has multiple potential access points through which it can be driven to make maladaptive choices, particularly choices that entail seeking of certain drugs or behaviors. We identify 10 key vulnerabilities in the system: (1) moving away from homeostasis, (2) (...) changing allostatic set points, (3) euphorigenic signals, (4) overvaluation in the planning system, (5) incorrect search of situation-action-outcome relationships, (6) misclassification of situations, (7) overvaluation in the habit system, (8) a mismatch in the balance of the two decision systems, (9) over-fast discounting processes, and (10) changed learning rates. These vulnerabilities provide a taxonomy of potential problems with decision-making systems. Although each vulnerability can drive an agent to return to the addictive choice, each vulnerability also implies a characteristic symptomology. Different drugs, different behaviors, and different individuals are likely to access different vulnerabilities. This has implications for an individual's susceptibility to addiction and the transition to addiction, for the potential for relapse, and for the potential for treatment. (shrink)

The understanding of decision-making systems has come together in recent years to form a unified theory of decision-making in the mammalian brain as arising from multiple, interacting systems (a planning system, a habit system, and a situation-recognition system). This unified decision-making system has multiple potential access points through which it can be driven to make maladaptive choices, particularly choices that entail seeking of certain drugs or behaviors. We identify 10 key vulnerabilities in the system: (1) moving away from homeostasis, (2) (...) changing allostatic set points, (3) euphorigenic signals, (4) overvaluation in the planning system, (5) incorrect search of situation-action-outcome relationships, (6) misclassification of situations, (7) overvaluation in the habit system, (8) a mismatch in the balance of the two decision systems, (9) over-fast discounting processes, and (10) changed learning rates. These vulnerabilities provide a taxonomy of potential problems with decision-making systems. Although each vulnerability can drive an agent to return to the addictive choice, each vulnerability also implies a characteristic symptomology. Different drugs, different behaviors, and different individuals are likely to access different vulnerabilities. This has implications for an individual's susceptibility to addiction and the transition to addiction, for the potential for relapse, and for the potential for treatment. (shrink)

Quillen [17] introduced model categories as an abstract framework for homotopy theory which would apply to a wide range of mathematical settings. By all accounts this program has been a success and—as, e.g., the work of Voevodsky on the homotopy theory of schemes [15] or the work of Joyal [11, 12] and Lurie [13] on quasicategories seem to indicate—it will likely continue to facilitate mathematical advances. In this paper we present a novel connection between model categories and mathematical logic, inspired (...) by the groupoid model of (intensional) Martin–Löf type theory [14] due to Hofmann and Streicher [9]. In particular, we show that a form of Martin–Löf type theory can be soundly modelled in any model category. This result indicates moreover that any model category has an associated “internal language” which is itself a form of Martin-Löf type theory. This suggests applications both to type theory and to homotopy theory. Because Martin–Löf type theory is, in one form or another, the theoretical basis for many of the computer proof assistants currently in use, such as Coq and Agda (cf. [3] and [5]), this promise of applications is of a practical, as well as theoretical, nature. This paper provides a precise indication of this connection between homotopy theory and logic; a more detailed discussion of these and further results will be given in [20]. (shrink)

An international team of ethicists refresh the debate about human enhancement by examining whether resistance to the use of technology to enhance our mental and physical capabilities can be supported by articulated philosophical reasoning, or explained away, e.g. in terms of psychological influences on moral reasoning.

Purpose This study aims to explore the association between internet addiction and problem behaviours on social networking sites using the general strain theory. Design/methodology/approach Using the purposive sampling method, a survey was conducted, which collected data from 414 college students studying in two public universities in South Australia. The Delphi method was used to develop the questionnaire used for the survey. Findings 'Results of this research indicated a significant association between internet addiction and problem behaviours on SNS. Respondents who had (...) engaged in problem behaviours on SNS had high internet addiction test scores. On the basis of this finding, the present research argues that the general strains associated with the suffering of newly emerging challenges such as internet addiction might contribute to victimisation and deviant and problem behaviours on SNS in specific and possibly in cyberspace in general. Research limitations/implications Results of the present study need to be interpreted cautiously due to many limitations it has. This research is a cross-sectional study, which might not adequately explain the associations between internet addiction and problem behaviours on SNS. Longitudinal studies involving larger samples might have added significant value to this study. The present study uses purposive sampling technique, which has limited its generalizability, and its findings may not be generalised to large populations. Originality/value Limited information is available pertaining to the association between problem behaviours on SNS and internet addiction. The present study is a pioneering effort, which argues that rapid popularity of SNS is likely to increase internet addiction and the frustration of not getting proper treatment for their internet addiction might lead to deviant behaviours on SNS. (shrink)

Steve Awodey and A. W. Carus. How Carnap Could Have Replied to Gödel.

In this paper the machinery and results developed in [Awodey et al, 2004] are extended to the study of constructive set theories. Specifically, we introduce two constructive set theories BCST and CST and prove that they are sound and complete with respect to models in categories with certain structure. Specifically, basic categories of classes and categories of classes are axiomatized and shown to provide models of the aforementioned set theories. Finally, models of these theories are constructed in the category of (...) ideals. (shrink)

In this short note we give a glimpse of homotopy type theory, a new field of mathematics at the intersection of algebraic topology and mathematical logic, and we explain Vladimir Voevodsky’s univalent interpretation of it. This interpretation has given rise to the univalent foundations program, which is the topic of the current special year at the Institute for Advanced Study.

In our target article, we proposed that addiction could be envisioned as misperformance of a decision-making machinery described by two systems (deliberative and habit systems). Several commentators have argued that Pavlovian learning also produces actions. We agree and note that Pavlovian action-selection will provide several additional vulnerabilities. Several commentators have suggested that addiction arises from sociological parameters. We note in our response how sociological effects can change decision-making variables to provide additional vulnerabilities. Commentators generally have agreed that our theory provides (...) a framework within which to site addiction and treatment, but additional work will be needed to determine whether our taxonomy will help identify and treat subpopulations within the addicted community. (shrink)

For every partial combinatory algebra, we define a hierarchy of extensionality relations using ordinals. We investigate the closure ordinals of pca’s, i.e., the smallest ordinals where these relations become equal. We show that the closure ordinal of Kleene’s first model is ${\omega _1^{\textit {CK}}}$ and that the closure ordinal of Kleene’s second model is $\omega _1$. We calculate the exact complexities of the extensionality relations in Kleene’s first model, showing that they exhaust the hyperarithmetical hierarchy. We also discuss embeddings of (...) pca’s. (shrink)

Michael A PetersBeijing Normal UniversityChatGPT is an AI chatbot released by OpenAI on November 30, 2022 and a ‘stable release’ on February 13, 2023. It belongs to OpenAI’s GPT-3 family (generativ...

Steve Wilkens edits a debate between three different understandings of the relationship between faith and reason, between theology and philosophy. The three views include: Faith and Philosophy in Tension, Faith Seeking Understanding and the Thomistic Synthesis. This introduction to a timeless quandary is an essential resource for students.

This paper argues that independent auditors have lost sight of their obligation to be truly impartial, and have increasingly adopted an attitude of client advocacy. We argue that auditors have a professional obligation to go beyond merely passing judgment on whether client accounting methods are acceptable under GAAP, and to judge whether the principles adopted are the most appropriate under the circumstances. We then review recent evidence which suggests that auditors have abandoned this objective in favor of advocating client-preferred principles. (...) The results of a survey of public accountants employed by small CPA firms indicates that, in a scenario in which an auditor did not feel that the client's accounting treatment was the most appropriate under the circumstances but it was recognized as an acceptable alternative under GAAP, advocacy of the client-preferred approach is considered appropriate and is very likely to occur in practice. In less subtle cases (e.g., when the auditor did not feel that the client's treatment provided the best reflection of the economic substance of the underlying transactions), survey participants as a group were ambivalent regarding the appropriateness of client advocacy, and felt that subordination of judgment was likely to occur in practice. The results also indicate that engagement risk, or the risk that the firm will be harmed by aggressive behavior, affects judgments of both the appropriateness and likelihood of subordination of judgment. These findings suggest that auditors have adopted an ideology of client advocacy, within the constraints of engagement risk. (shrink)

Steve Awodey and A. W. Carus. The Turning Point and the Revolution: Philosophy of Mathematics in Logical Empiricism from Tractatus on Logical Syllogism.

We introduce a new sheaf-theoretic construction called the ideal completion of a category and investigate its logical properties. We show that it satisfies the axioms for a category of classes in the sense of Joyal and Moerdijk [17], so that the tools of algebraic set theory can be applied to produce models of various elementary set theories. These results are then used to prove the conservativity of different set theories over various classical and constructive type theories.

As an alternative to establishing awareness thresholds, stimulus contexts in which there were either greater conscious or greater unconscious influences were defined on the basis of performance on an exclusion task. Target words were presented for brief durations and each target word was followed immediately by its three-letter stem. Subjects were instructed to complete each stem with any word other than the target word. With this task, failures to exclude target words indicate greater unconscious influences, whereas successful exclusion indicates greater (...) conscious influences. Conscious influences were dominant at long durations , but unconscious influences were dominant at short durations . Performance on the exclusion task successfully predicated both qualitative differences in Stroop priming and qualitative differences in recognition memory previously associated with the different effects of conscious and unconscious influences. Taken together, these results demonstrate that an exclusion task allows both unconscious and conscious influences to be defined in terms of significant deviations from baseline performance. As such, exclusion tasks provide a method for distinguishing conscious from unconscious influences that does not require establishing thresholds for null awareness. (shrink)

This study investigates the relations among Machiavellianism, the stakeholder orientation, and Italian managers' support for corporate social and environmental reporting (SER). These relationships have not previously been investigated among a sample of experienced managers but have important implications. As anticipated, Machiavellianism had a strong negative association with the support for SER. Machiavellianism was also negatively related to the stakeholder orientation, which in turn was positively correlated with the support for SER. Support for the stakeholder orientation partially mediated the association between (...) Machiavellianism and SER. The findings advance our understanding of the motivations for sustainability reporting by documenting that managers' fundamental personality traits and economic ideologies are closely associated and are important determinants of normative support for social and environmental disclosures. We further suggest that the results support the case for mandated compliance‐with‐standard sustainability reports coupled with a requirement that such reports be independently audited. (shrink)

Should we allow performance-enhancing substances in competitive athletics? The first book of its kind, Well Played answers this question by urging us to a deeper appreciation for the purpose of sport. Giving special reference to performance-enhancing substances, Shafer challenges the incompleteness of the ethical arguments and contributes a Christian voice to the discussion. He initiates a theological conversation that is both scholarly and accessible, arguing that a distinctively Christian understanding of sport will have far-reaching implications for how we treat (...) ethical issues like doping. The values, beliefs, and practices within the Christian tradition show an alternative that prioritizes humility and friendship, grace and gratitude over the "win at all costs" mentality that drives the use of performance-enhancing substances for a competitive advantage. This groundbreaking book ventures into new theological territory as it explores the intersections of theology, philosophy of sport, and the ethics of doping. Theologians, ethicists, and pastors, as well as coaches, athletes, and sports fans will benefit from this book's thoughtful reflection on how Christians can play well in the modern sports culture. (shrink)

Michael A. PetersBeijing Normal University, Beijing, PR China;There is an ecology of bad ideas, just as there is an ecology of weeds– Gregory Bateson (1972, p. 492)While there are classical anteced...

Our project in this essay is to showcase nonnaturalistic moral realism’s resources for responding to metaphysical and epistemological objections by taking the view in some new directions. The central thesis we will argue for is that there is a battery of substantive moral propositions that are also nonnaturalistic conceptual truths. We call these propositions the moral fixed points. We will argue that they must find a place in any system of moral norms that applies to beings like us, in worlds (...) similar to our own. By committing themselves to true propositions of these sorts, nonnaturalists can fashion a view that is highly attractive in its own right, and resistant to the most prominent objections that have been pressed against it. (shrink)

When the policies and activities of one country or generation harm both other nations and later generations, they constitute serious injustices. Recognizing the broad threat posed by anthropogenic climate change, advocates for an international climate policy development process have expressly aimed to mitigate this pressing contemporary environmental threat in a manner that promotes justice. Yet, while making justice a primary objective of global climate policy has been the movement's noblest aspiration, it remains an onerous challenge for policymakers. -/- Atmospheric Justice (...) is the first single-authored work of political theory that addresses this pressing challenge via the conceptual frameworks of justice, equality, and responsibility. Throughout this incisive study, Steve Vanderheiden points toward ways to achieve environmental justice by exploring how climate change raises issues of both international and intergenerational justice. In addition, he considers how the design of a global climate regime might take these aims into account. Engaging with the principles of renowned political philosopher John Rawls, he expands on them by factoring in the needs of future generations. Vanderheiden also demonstrates how political theory can contribute to reaching a better understanding of the proper human response to climate change. By showing how climate policy offers insights into resolving contemporary controversies within political theory, he illustrates the ways in which applying normative theory to policy allows us to better understand both. -/- Thoroughly researched and persuasively argued, Atmospheric Justice makes an important step toward providing us with a set of carefully elaborated first principles for achieving environmental justice. (shrink)

Moral Realism is a systematic defence of the idea that there are objective moral standards. Russ Shafer-Landau argues that there are moral principles that are true independently of what anyone, anywhere, happens to think of them. His central thesis, as well as the many novel supporting arguments used to defend it, will spark much controversy among those concerned with the foundations of ethics.

The examination of the notion of science from a sociological perspective has begun to transform the attitudes to science traditionally upheld by historians and philosophers.

Simon Blackburn has developed an interesting challenge to moral realism based on its alleged inability to account for supervenience relations between the moral and nonmoral. If supervenience holds, then any base property once giving rise to a supervening one must always do so. The realist accepts supervenience, but also (according to Blackburn) accepts the claim that nonmoral base properties do not necessitate the moral ones that supervene on them. This combination is thought deadly, because it leaves the realist without an (...) explanation of why ethical supervenience should be true. I offer three responses on behalf of the moral realist. The first rejects the need for explanation, arguing that supervenience should be understood as closely analogous to Leibniz's law, which, I argue, needs no defense. I next argue that ethical naturalism may be right, and if so, would provide an adequate response to Blackburn. Lastly, I show that the success of Blackburn's arguments implies a global antirealism, and so does not, as he claims, amount to a special problem for realism in ethics. (shrink)

John Dupr argues that 'scientific imperialism' can result in 'misguided' science being considered acceptable. 'Misguided' is an explicitly normative term and the use of the pejorative 'imperialistic' is implicitly normative. However, Dupr has not justified the normative dimension of his critique. We identify two ways in which it might be justified. It might be justified if colonisation prevents a discipline from progressing in ways that it might otherwise progress. It might also be justified if colonisation prevents the expression of important (...) values in the colonised discipline. This second concern seems most pressing in the human sciences. (shrink)

Can an event’s blameworthiness distort whether people see it as intentional? In controversial recent studies, people judged a behavior’s negative side effect intentional even though the agent allegedly had no desire for it to occur. Such a judgment contradicts the standard assumption that desire is a necessary condition of intentionality, and it raises concerns about assessments of intentionality in legal settings. Six studies examined whether blameworthy events distort intentionality judgments. Studies 1 through 4 show that, counter to recent claims, intentionality (...) judgments are systematically guided by variations in the agent’s desire, for moral and nonmoral actions alike. Studies 5 and 6 show that a behavior’s negative side effects are rarely seen as intentional once people are allowed to choose from multiple descriptions of the behavior. Specifically, people distinguish between “knowingly” and “intentionally” bringing about a side effect, even for immoral actions. These studies suggest that intentionality judgments are unaffected by a behavior’s blameworthiness. (shrink)

First published in 2002. Routledge is an imprint of Taylor & Francis, an informa company.

There is a long-running debate among legal scholars regarding the propriety and enforceability of SEC attempts to mandate disclosures of antisocial or illegal corporate activities that do not materially impact a company’s financial statements. This debate was recently revived by the issuance of SEC Staff Accounting Bulletin 99, Materiality in Financial Statements (SEC 1999), which suggests that quantitatively immaterial information relating to unlawful transactions or regulatory non-compliance should be considered for disclosure. This issue has important implications for the accounting profession, (...) although it has generally been ignored in the accounting literature. This paper reviews legal and ethical considerations raised by the issue of qualitative disclosures, and also presents the results of a preliminary empirical test of the impact of such disclosures on financial statement users’ judgments. The results of this study indicate that investors consider the nondisclosure of immaterial illegal acts to be unethical, and reject suggestions that such information lacks moral intensity. The results also suggest that immaterial illegal acts have a significant effect on investors’perceptions of the quality of corporate management and the likelihood of investment in a company. This effect was more pronounced when the illegal act was combined with self-dealing on the part of corporate executives. (shrink)

The contents of the inaugural volume of Oxford Studies in Metaethics nicely mirror the variety of issues that make this area of philosophy so interesting. The volume opens with Peter Railton's exploration of some central features of normative guidance, the mental states that underwrite it, and its relationship to our reasons for feeling and acting. In the next offering, Terence Cuneo takes up the case against expressivism, arguing that its central account of the nature of moral judgments is badly mistaken. (...) Terence Horgan and Mark Timmons, two of the most prominent contemporary expressivists, then offer their take on how expressivism manages to avoid a different objection-that of collapsing into an objectionable form of relativism. Daniel Jacobson and Justin D'Arms next offer an article that continues their research program devoted to exploring the extent to which values might depend upon, or be constrained by, human psychology. Ralph Wedgwood engages in some classical metaethical conceptual analysis, seeking to explicate the meaning of ought. Mark van Roojen then contributes a new take on the Moral Twin Earth Argument, a prominent anti-realist puzzle advanced in the early 1990s by Horgan and Timmons. -/- Allan Gibbard next presents his latest thoughts on the nature of moral feelings and moral concepts, crucial elements in the overall project of defending the expressivism he is so well known for. James Dreier then takes up the details of Gibbard's recent efforts to provide a solution to what many view as the most serious difficulty for expressivism, namely, the Frege-Geach problem. Dreier identifies difficulties in Gibbard's expressivist account, and offers a suggestion for their solution. Sergio Tenenbaum explores the concept of a direction of fit, relied on so heavily nowadays in accounts of moral motivation. Nadeem Hussain and Nishiten Shah then consider the merits of Christine Korsgaard's influential critique of moral realism. T. M. Scanlon's widely-discussed buck-passing account of value attracts the critical eye of Pekka Väyrynen, who attempts to reveal the reasons that we might resist it. Derek Parfit's contribution concludes this volume, with an article on normativity that presents his most recent thinking on this fundamental notion. (shrink)

Our team at the Centre for Clinical Ethics has long been engaged in internal discussion about the purpose and value of ethics debriefs and their purported role in reducing moral distress (Morley an...

In this article, we posit that a cross-scale perspective is valuable for studies of organizational resilience. Existing research in our field primarily focuses on the resilience of organizations, that is, the factors that enhance or detract from an organization’s viability in the face of threat. While this organization level focus makes important contributions to theory, organizational resilience is also intrinsically dependent upon the resilience of broader social-ecological systems in which the firm is embedded. Moreover, long-term organizational resilience cannot be well (...) managed without an understanding of the feedback effects across nested systems. For instance, a narrow focus on optimizing organizational resilience from one firm’s perspective may come at the expense of social-ecological functioning and ultimately undermine managers’ efforts at long-term organizational survival. We suggest that insights from natural science may help organizational scholars to examine cross-scale resilience and conceptualize organizational actions within and across temporal and spatial dynamics. We develop propositions taking a complex adaptive systems perspective to identify issues related to focal scale, slow variables and feedback, and diversity and redundancy. We illustrate our theoretical argument using an example of Unilever and palm oil production in Borneo. (shrink)