This work draws an analogical defence of strong emotionism—the metaethical claim that moral properties and concepts consist in the propensity of actions to elicit emotional responses from divergent emotional perspectives. I offer a theory that is in line with that of Prinz. I build an analogy between moral properties and what I call emotion-dispositional properties. These properties are picked out by predicates such as ‘annoying’, ‘frightening’ or ‘deplorable’ and appear to be uncontroversial and frequent cases of attribution error—the attributing of (...) subjective emotional states as mind-independent properties. I present a linguistic analysis supporting the claim that moral properties and their related concepts are reducible to a subset of emotion-dispositional properties and concepts. This is grounded in the observation that utterances featuring moral predicates function linguistically and conceptually in analogous ways to emotion-dispositional predicates. It follows from this view that asserted moral utterances are truth-apt relative to ethical communities, but that speakers misconceive the extensions of predicates. I show how the framework of Cognitive Linguistics allows us to explain this error. Further analysis of moral and non-moral utterances exposes the deeper conceptual schemas structuring language through cognitive construal processes. An understanding of these processes, coupled with an emotionist elucidation of moral properties and concepts, makes the attribution error an expected upshot of the emotionist thesis, rather than an uncomfortable consequence. (shrink)

We interpret the modal µ-calculus over a new model [10], to give a temporal logic suitable for systems exhibiting both probabilistic and demonic nondeterminism. The logical formulae are real-valued, and the statements are not limited to properties that hold with probability 1. In achieving that conceptual step, our technical contribution is to determine the correct quantitative generalisation of the Boolean operators: one that allows many of the standard Boolean-based temporal laws to carry over the reals with little or no structural (...) alteration, even for properties that hold with probability strictly between 0 and 1. The generalisation is not obvious, but is dictated by our discovery elsewhere of the algebraic property that characterises the next-time operator over the new model: it is arithmetic 'sublinearity' [20, Fig. 4 p. 342], which replaces the Boolean conjunctivity that characterises next-time in a modal algebra.We confirm by example that the new modal laws can be used for quantitative reasoning about probabilistic/demonic behavior. The random walk is treated using only those laws and real-number arithmetic: arguing from precise numeric premises, more specific than simply 'with some non-zero probability', we reach numeric conclusions that are not simply 'with probability 1'. (shrink)

This note is a generalization and improved interpretation of the main result of Karni and Schmeidler. A decision-maker is supposed to possess a preference relation on acts and another preference relation on state-prize lotteries, both of which are assumed to satisfy the von Neumann–Morgenstern axioms. In addition, the two preference relations restricted to a state of nature are assumed to agree. We show that these axioms are necessary and sufficient for the existence of subjective expected utility over acts with state-dependent (...) utility functions and a subjective probability measure. This subjective probability measure is unique when conditioned on the set of states of nature in which not all the prizes are equally desirable. (shrink)

In this chapter I examine how expected-value theory might inform responses to what I call the dual-use problem. I begin by defining that problem. I then outline a procedure, which invokes expected-value theory, for tackling it. I first illustrate the procedure with the aid of a simplified schematic example of a dual-use problem, and then describe how it might also guide responses to more complex real-world cases. I outline some attractive features of the procedure. Finally, I consider whether and how (...) the procedure might be amended to accommodate various criticisms of it. (shrink)

Mismatch negativity is the electroencephalographic waveform obtained by subtracting event-related potential responses evoked by unexpected deviant stimuli from responses evoked by expected standard stimuli. While the MMN is thought to reflect an unexpected change in an ongoing, predictable stimulus, it is unknown whether MMN responses evoked by changes in different stimulus features have different magnitudes, latencies, and topographies. The present study aimed to investigate whether MMN responses differ depending on whether sudden stimulus change occur in pitch, duration, location or vowel (...) identity, respectively. To calculate ERPs to standard and deviant stimuli, EEG signals were recorded in normal-hearing participants who listened to roving oddball sequences of artificial syllables. In the roving paradigm, any given stimulus is repeated several times to form a standard, and then suddenly replaced with a deviant stimulus which differs from the standard. Here, deviants differed from preceding standards along one of four features. The feature levels were individually chosen to match behavioral discrimination performance. We identified neural activity evoked by unexpected violations along all four acoustic dimensions. Evoked responses to deviant stimuli increased in amplitude relative to the responses to standard stimuli. A univariate analysis yielded no significant differences between MMN responses following violations of different features. However, in a multivariate analysis, acoustic features could be decoded from the topography of mismatch responses, although at later latencies than those typical for MMN. These results support the notion that deviant feature detection may be subserved by a different process than general mismatch detection. (shrink)

Employees face an array of moral issues in their everyday decision making. Environmental concerns, employee and community welfare, and the interests of other companies (competitors, customers, and suppliers) are only a few examples. Yet, businesses do not always address the issue of how employees should assess the moral import of their actions and incorporate these considerations into their decisions. As a result, moral considerations are often ignored, leading to unethical practices which may hurt the long-term interests of the company. In (...) this paper, we present a model to help eliminate this problem. Our model uses expectancy theory, a process theory of motivation, to show that teaching employees to engage in moral reasoning, and creating a corporate culture in which ethical behavior is both encouraged and rewarded, can increase the likelihood that a company's employees will act ethically. (shrink)

Managing learning continuity is critical for successful MOOC learning. Thus, enabling learners to have learning persistence needs to be integrated into the MOOC learning design. Motivation effort is a critical component enabling students to maintain continuous MOOC learning. The expectancy–value theory explains why learners engage in learning: they have a higher perceived ability for learning success, place value on learning, and avoid psychological costs. However, it is unclear how these factors affect MOOC learning persistence and how learners’ motivation is formed (...) from this perspective. This experimental study explored how learners’ motivational variables affect their learning persistence, focusing on the expectancy–value theory. The results of this study indicated that academic self-efficacy and task value had significant positive effects on learning persistence. The structural relationship of antecedent, process, and outcome variables showed that teaching presence as an antecedent had a significantly positive effect on academic self-efficacy and task value. Among the three factors of the expectancy–value theory, only the task value influenced learning persistence through student engagement as a mediator. Based on the results, suggestions are provided for motivating MOOC environments that support learners’ continuous MOOC learning. (shrink)

The paper focuses on the direct Bible quotations that the anonymous translator and Evagrius of Antioch rendered from Greek into Latin as part of their versions of the Life of Antony, each in his own way. Did the anonymous translator use any of the existing fourth-century Latin translations of the Bible to translate the biblical quotations he found in the Greek original, or did he translate them himself, without recourse to translations already available? Which version of the Bible did he (...) use when translating the biblical quotations, in Latin or in Greek? What does the anonymous translator’s “literal” and “low-register” style tell us about the translator? Was his non-idiomatic Latin a choice, “Christian” Latin, or rather a limitation in translating into Latin as his target language? On the other hand, what does Evagrius’ “high” and stylistically sophisticated and improved Latin tell us about Evagrius? Whom does he write for, and what do his readers expect from him? This paper aims at answering these questions. (shrink)

A recent theory provides a unified cross-linguistic analysis of the interpretations that are assigned to expressions for disjunction, Negative Polarity Items, Free Choice Items, and the non-interrogative uses of wh-phrases in languages such as Mandarin Chinese. If this approach is on the right track, children should be expected to demonstrate similar patterns in the acquisition of these linguistic expressions. Previous research has found that, by age four, children have acquired the knowledge that both the existential indefinite renhe “any” and wh-words (...) in Mandarin Chinese are interpreted as Negative Polarity Items when they are bound by downward entailing operators, but the same expressions are interpreted as Free Choice Items when they are bound by deontic modals or by the Mandarin adverbial quantifier dou “all”. The present study extends this line of research to the Mandarin disjunction word huozhe. A Truth Value Judgment Task was used to investigate the possibility that disjunction phrases that are bound by the adverbial quantifier dou generate a conjunctive interpretation in the grammars of Mandarin-speaking 4-year-old children. The findings confirmed this prediction. We discuss the implications of the findings for linguistic theory and for language learnability. (shrink)

By hypothesis, awareness is involved in the modulation of feedback from semantics to the lexical level in the visual word recognition system. When subjects are aware of the fact that there are many related prime–target pairs in a semantic priming experiment, this knowledge is used to configure the system to feed activation back from semantics to the lexical level so as to facilitate processing. When subjects are unaware of this fact, the default set is maintained in which activation is not (...) fed back from semantics to the lexical level so as to conserve limited resources. Qualitative differences in the pattern of data from two lexical decision experiments that employ masked priming are consistent with this hypothesis. Semantic context and stimulus quality interact when the prime is processed with awareness whereas these same two factors produce additive effects on RT when the prime is unlikely to have been processed with awareness. These experiments thus illustrate one way in which awareness affects the dynamics of visual word recognition. (shrink)

There is substantial support for the general idea that a formalization of comprehenders' expectations about the likely next word in a sentence helps explaining data related to online sentence processing. While much research has focused on syntactic, semantic, and discourse expectations, the present event‐related potentials (ERPs) study investigates neurolinguistic correlates of pragmatic expectations, which arise when comprehenders expect a sentence to conform to Gricean Maxims of Conversation. For predicting brain responses associated with pragmatic processing, we introduce a formal model of (...) such Gricean pragmatic expectations, using an idealized incremental interpreter. We examine whether pragmatic expectancies derived from this model modulate the amplitude of the N400, a component that has been associated with predictive processing. As part of its parameterization, the model distinguishes genuine pragmatic interpreters, who expect maximally informative true utterances, from literal interpreters, who only expect truthfulness. We explore the model's non‐trivial predictions for an experimental setup which uses picture‐sentence verification with ERPs recorded at several critical positions in sentences containing the scalar implicature trigger some. We find that Gricean expectations indeed affect the N400, largely in line with the predictions of our model, but also discuss discrepancies between model predictions and observations critically. (shrink)

The outbreak of the COVID-19 epidemic has promoted the popularity of online learning, but has also exposed some problems, such as a lack of interaction, resulting in loneliness. Against this background, students' attitudes toward peer interaction may have become even more important. In order to explore the impact of attitude toward peer interaction on students' mindset including online learning motivation and critical thinking practice that could affect their problem-solving self-efficacy during the COVID-19 pandemic, we developed and administered a questionnaire, receiving (...) 1,596 valid responses. The reliability and validity of the questionnaire were re-tested, and structural equation modeling was applied. It was found that attitude toward peer interaction could positively predict middle school students' online learning motivation and critical thinking. Learning motivation and critical thinking also positively supported problem-solving self-efficacy. It is expected that the results of this study can be a reference for teachers to adopt student-centered online learning in problem solving courses. (shrink)

The rubber hand paradigm is used to create the illusion of self-touch, by having the participant administer stimulation to a prosthetic hand while the Examiner, with an identical stimulus , administers stimulation to the participant’s hand. With synchronous stimulation, participants experience the compelling illusion that they are touching their own hand. In the current study, the robustness of this illusion was assessed using incongruent stimuli. The participant used the index finger of the right hand to administer stimulation to a prosthetic (...) hand while the Examiner used a paintbrush to administer stimulation to the participant’s left hand. The results indicate that this violation of tactile expectations does not diminish the illusion of self-touch. Participants experienced the illusion despite the use of incongruent stimuli, both when vision was precluded and when visual feedback provided clear evidence of the tactile mismatch. (shrink)

This paper proposes a class of independence axioms for simple acts. By introducing the E\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document}$${\mathcal {E}}$$\end{document}-cominimum independence axiom that is stronger than the comonotonic independence axiom but weaker than the independence axiom, we provide a new axiomatization theorem of simple acts within the framework of Choquet expected utility. Furthermore, in order to provide the axiomatization of simple acts, we generalize Kajii et al. into an infinite state space. Our axiomatization theorem relates (...) Choquet expected utility to multi-prior expected utility through the core of a capacity that is explicitly derived within our framework. Our result in this paper also derives Gilboa, Eichberger and Kelsey, and Rohde as a corollary. (shrink)

The rubber hand paradigm is used to create the illusion of self-touch, by having the participant administer stimulation to a prosthetic hand while the Examiner, with an identical stimulus, administers stimulation to the participant’s hand. With synchronous stimulation, participants experience the compelling illusion that they are touching their own hand. In the current study, the robustness of this illusion was assessed using incongruent stimuli. The participant used the index finger of the right hand to administer stimulation to a prosthetic hand (...) while the Examiner used a paintbrush to administer stimulation to the participant’s left hand. The results indicate that this violation of tactile expectations does not diminish the illusion of self-touch. Participants experienced the illusion despite the use of incongruent stimuli, both when vision was precluded and when visual feedback provided clear evidence of the tactile mismatch. (shrink)

Social expectations guide people's evaluations of others’ behaviors, but the origins of these expectations remain unclear. It is traditionally thought that people's expectations depend on their past observations of others’ behavior, and people harshly judge atypical behavior. Here, we considered that social expectations are also influenced by a drive for reciprocity, and people evaluate others’ actions by reflecting on their own decisions. To compare these views, we performed four studies. Study 1 used an Ultimatum Game task where participants alternated Responder (...) and Proposer roles. Modeling participants’ expectations suggested they evaluated the fairness of received offers via comparisons to their own offers. Study 2 replicated these findings and showed that observing selfish behavior (lowball offers) only promoted acceptance of selfishness if observers started acting selfishly themselves. Study 3 generalized the findings, demonstrating that they also arise in the Public Goods Game, emerge cross‐culturally, and apply to antisocial punishment whereby selfish players punish generosity. Finally, Study 4 introduced the Trust Game and showed that participants trusted players who reciprocated their behavior, even if it was selfish, as much as they trusted generous players. Overall, this research shows that social expectations and evaluations are rooted in drives for reciprocity. This carries theoretical implications, speaking to a parallel in the mechanisms driving both decision‐making and social evaluations, along with practical importance for understanding and promoting cooperation. (shrink)

Despite a wealth of prior research, little consensus has arisen about the goals and effectiveness of business ethics education. Additionally, accounting academics have recently been questioned as to their commitment to accounting ethics education. The current study examines whether accounting students' perceptions of business ethics and the goals of accounting ethics education are fundamentally different from the perceptions of accounting faculty members. The study uses a survey instrument to elicit student and faculty responses to various questions concerning the importance of (...) business ethics and accounting ethics education. Statistical analyses indicate that students consider both business ethics and the goals of accounting ethics education to be more important than faculty members. Implications of these results for accounting faculty members interested in accounting ethics education are discussed. (shrink)

Selections from Deng Xiaoping, long expected by the people across the country, is now off press. It is a major event of the political life of the people in our country. The book is the product of a great period of historical change. By pooling the collective wisdom of the Party, it sums up the experience of history, gives expression to the people's demands and aspirations, and bears both far-reaching historical significance and major significance for immediate guidance.

The main result of this paper is a formal argument for the principle of maximizing expected utility that does not rely on the law of large numbers. Unlike the well-known arguments by Savage and von Neumann & Morgenstern, this argument does not presuppose the sure-thing principle or the independence axiom. The principal idea is to use the concept of transformative decision rules for decomposing the principle of maximizing expected utility into a sequence of normatively reasonable subrules. It is shown that (...) this procedure provides a resolution of Allais's paradox that cannot be obtained by Savage-style or von Neumann & Morgenstern-style arguments. (shrink)

We use the multiple price list method and a recursive expected utility theory of smooth ambiguity to separate out attitude towards risk from that towards ambiguity. Based on this separation, we investigate if there are differences in agent behaviour under uncertainty over gain amounts vis-a-vis uncertainty over loss amounts. On an aggregate level, we find that (i) subjects are risk averse over gains and risk seeking over losses, displaying a “reflection effect” and (ii) they are ambiguity neutral over gains and (...) are mildly ambiguity seeking over losses. Further analysis shows that on an individual level, and with respect to both risky and ambiguous prospects, there is limited incidence of a reflection effect where subjects are risk/ambiguity averse (seeking) in gains and seeking (averse) in losses, though this incidence is higher for ambiguous prospects. A very high proportion of such cases of reflection exhibit risk (ambiguity) aversion in gains and risk (ambiguity) seeking in losses, with the reverse effect being significantly present in the case of risk but almost absent in case of ambiguity. Our results suggest that reflection across gains and losses is not a stable individual characteristic, but depends upon whether the form of uncertainty is precise or ambiguous, since we rarely find an individual who exhibits reflection in both risky and ambiguous prospects. We also find that correlations between attitudes towards risk and ambiguity were domain dependent. (shrink)

This paper argues that the value of openness to epistemic plurality and the value of social responsiveness are essential for epistemic agents such as scientists who are expected to carry out non-epistemic missions. My chief philosophical claim is that the two values should play a joint role in their communication about earthquake-related damages when their knowledge claims are advisory. That said, I try to defend a minimal normative account of science in the context of communication. I show that these epistemic (...) agents when acting as communicators may encounter various epistemic and practical uncertainties in making their knowledge claims. Using four vignettes, I show that the value of openness to epistemic plurality and the value of social responsiveness may best serve their epistemic and practical purposes across different contexts by reducing their epistemic and practical risks associated with the knowledge claims they communicated. The former may reduce the risks of prematurely excluding epistemic alternatives and is conducive to two types of epistemic plurality; the latter is supposed to reduce the risks of making self-defeating advisory claims and harmful wishful speaking by minimizing the values in tension that can be embedded in the social roles the epistemic agents play. (shrink)

In recent years, several authors have argued that the desirability of novel technologies should be assessed early, when they are still emerging. Such an ethical assessment of emerging technologies is by definition focused on an elusive object. Usually promises, expectations, and visions of the technology are taken as a starting point. As Nordmann and Rip have pointed out in a recent article, however, ethicists should not take for granted the plausibility of such expectations and visions. In this paper, we explore (...) how the quality of expectations on emerging technologies might be assessed when engaging in a reflection on the desirability of emerging technologies. We propose that an assessment of expectations’ plausibility should focus on statements on technological feasibility, societal usability, and desirability of the expected technology. Whereas the feasibility statement and, to a lesser extent, the usability statements are frequently quite futuristic, the claims on desirability, by contrast, often display a conservative stance towards the future. Assessing the quality of expectations and visions on behalf of emerging technologies requires, then, a careful and well-directed use of both skepticism and imagination. We conclude with a brief overview of the tools and methods ethicists could use to assess claims made on behalf of emerging technologies and improve the ethical reflection on them. (shrink)

In update logic as studied by Baltag, Moss, Solecki and van Benthem, little attention is paid to the interpretation of an action by an agent, which is just assumed to depend on the situation. This is actually a complex issue that nevertheless complies to some logical dynamics. In this paper, we tackle this topic. We also deal with actions that change propositional facts of the situation. In parallel, we propose a formalism to accurately represent an agent's epistemic state based on (...) hyperreal numbers. In that respect, we use infinitesimals to express what would surprise the agents (and by how much) by contradicting their beliefs. We also use a subjective probability to model the notion of belief. It turns out that our probabilistic update mechanism satisfies the AGM postulates of belief revision. (shrink)

The paper starts by distinguishing between two kinds of economic practice: theoretical economic practice (TEP) (model and theory building) and direct economic practice (DEP) (the practical operation upon real economies). Most of the epistemological and philosophical considerations have been directed to the first type of practice, one of whose main goals is the discovery of particular sorts of economic laws, mechanisms and other regularities which throw light on relevant economic patterns. We do not deny that in some restricted domains these (...) kinds of regularities may be found. Rather, we claim that the realm of economics is best understood as consisting of processes whose regular structure (if they have one at all) is not guaranteed beforehand but may be crucially influenced and successfully enforced by what we call DEP. We claim that (a) some economic processes are a particular type of social process that will be referred to as Expectations-Based Processes (EBP). Characteristically, an EBP shows a connection between the information that individuals receive from the relevant economic context, the expectations they form, and the actions they perform; (b) in those cases in which EBP exhibit a regular behaviour, they depend on agents' expectations and, crucially, we argue, on interventions upon them. Authorities as well as other economic actors may intervene to change agents' expectations (and therefore, their decisions), contributing to shape EBP and helping to produce the patterns that lead to some targeted economic phenomena. These features of EBP show that they are not shielded from external influences and they do not run autonomously once triggered. Therefore they cannot be conceived as mechanisms or as economic machines. Rather they are open-ended processes that require continuous prodding on the part of policy makers to keep them running in the intended way. (shrink)

This book brings together perspectives on predictive processing and expected experience. It features contributions from an interdisciplinary group of authors specializing in philosophy, psychology, cognitive science, and neuroscience. Predictive processing, or predictive coding, is the theory that the brain constantly minimizes the error of its predictions based on the sensory input it receives from the world. This process of prediction error minimization has numerous implications for different forms of conscious and perceptual experience. The chapters in this volume explore these implications (...) and various phenomenon related to them. The contributors tackle issues related to precision estimation, sensory prediction, probabilistic perception, and attention, as well as the role predictive processing plays in emotion, action, psychotic experience, anosognosia, and gut complex. Expected Experiences will be of interest to scholars and advanced students in philosophy, psychology, and cognitive science working on issues related to predictive processing and coding. (shrink)

I introduce a mathematical account of expectation based on a qualitative criterion of coherence for qualitative comparisons between gambles (or random quantities). The qualitative comparisons may be interpreted as an agent’s comparative preference judgments over options or more directly as an agent’s comparative expectation judgments over random quantities. The criterion of coherence is reminiscent of de Finetti’s quantitative criterion of coherence for betting, yet it does not impose an Archimedean condition on an agent’s comparative judgments, it does not (...) require the binary relation reflecting an agent’s comparative judgments to be reflexive, complete or even transitive, and it applies to an absolutely arbitrary collection of gambles, free of structural conditions (e.g., closure, measurability, etc.). Moreover, unlike de Finetti’s criterion of coherence, the qualitative criterion respects the principle of weak dominance, a standard of rational decision making that obliges an agent to reject a gamble that is possibly worse and certainly no better than another gamble available for choice. Despite these weak assumptions, I establish a qualitative analogue of de Finetti’s Fundamental Theorem of Prevision, from which it follows that any coherent system of comparative expectations can be extended to a weakly ordered coherent system of comparative expectations over any collection of gambles containing the initial set of gambles of interest. The extended weakly ordered coherent system of comparative expectations satisfies familiar additivity and scale invariance postulates (i.e., independence) when the extended collection forms a linear space. In the course of these developments, I recast de Finetti’s quantitative account of coherent prevision in the qualitative framework adopted in this article. I show that comparative previsions satisfy qualitative analogues of de Finetti’s famous bookmaking theorem and his Fundamental Theorem of Prevision.The results of this article complement those of another article (Pedersen, Strictly coherent preferences, no holds barred, Manuscript, 2013). I explain how those results entail that any coherent weakly ordered system of comparative expectations over a unital linear space can be represented by an expectation function taking values in a (possibly non-Archimedean) totally ordered field extension of the system of real numbers. The ordered field extension consists of formal power series in a single infinitesimal, a natural and economical representation that provides a relief map tracing numerical non-Archimedean features to qualitative non-Archimedean features. (shrink)

An emergent body of literature examined why some firms apply some environmental initiatives while other firms do not take responsibility for their natural environment? Thus, firm environmental orientation (responsiveness and performance) are linked in the literature to several variables. Unfortunately, the relationship between firm environmental orientation and either available resources or firm size showed mixed results and inconclusive evidence. Therefore, the aim of this paper is to show empirically how available resources and firm size can explain differences in firm environmental (...) responsiveness and environmental performance. Econometric results of environmental responsiveness using the logistic regression model demonstrated that firm size does appear to add something unique in explaining differences in environmental responsiveness while available resource can be safely dropped from the model. However, econometric analysis of environmental performance using the maximum-likelihood random effects model showed strong evidence that available resources and firm size are significant predictors of firm environmental performance. (shrink)

The topic of this thesis is axiological uncertainty – the question of how you should evaluate your options if you are uncertain about which axiology is true. As an answer, I defend Expected Value Maximisation (EVM), the view that one option is better than another if and only if it has the greater expected value across axiologies. More precisely, I explore the axiomatic foundations of this view. I employ results from state-dependent utility theory, extend them in various ways and interpret (...) them accordingly, and thus provide axiomatisations of EVM as a theory of axiological uncertainty. (shrink)

The Pasadena game is an example of a decision problem which lacks an expected value, as traditionally conceived. Easwaran (2008) has shown that, if we distinguish between two different kinds of expectations, which he calls ‘strong’ and ‘weak’, the Pasadena game lacks a strong expectation but has a weak expectation. Furthermore, he argues that we should use the weak expectation as providing a measure of the value of an individual play of the Pasadena game. By considering a (...) modified version of the Pasadena game, I argue that weak expectations may provide a very poor measure of the value of an individual play of the game, and hence should not be used to value individual plays unless further information is taken into consideration. (shrink)

Prior research has documented the continued existence of an expectation gap, defined as the divergence between the public’s and the profession’s conceptions of auditor’s duties, despite the auditing profession’s attempt to adopt standards and practices to close this gap. In this paper, we consider one potential explanation for the persistence of the expectation gap: the role of media bias in shaping public opinion and views. We analyze press articles covering 40 U.S. corporate fraud cases discovered between 1992 and (...) 2011. We compare the auditor’s duties, described by the auditing standards, with the description of the fraud cases as found in the press articles. We draw upon prior research to identify three sources of the expectation gap: deficient performance, deficient standards, and unreasonable expectations. The results of our analysis provide evidence that the performance gap can be reduced by strengthening auditor’s willingness and ability to apply existing auditing standards concerning fraud detection; the standards gap can be narrowed by improving existing auditing standards; and unreasonable expectations, however, involve elements beyond the profession’s sphere of control. As a result, the expectation gap is unlikely to disappear given the media’s tendency to bias, with an overemphasis of unreasonable expectations in their coverage of frauds and press articles tending to reinforce the view that the auditor should take more responsibility for detecting fraud, irrespective of whether this is feasible at a reasonable cost. In addition to the primary role of the press in perpetuating the expectation gap, a second reason for continuation of the expectation gap is that the rational auditor will have difficulty in assessing subjective components of fraudulent behavior. (shrink)

BackgroundDecisions about limitations of life sustaining treatments are made for end-of-life patients in intensive care units. The aim of this research was to explore the professional and ethical attitudes and experiences of medical professionals on treatment of end-of-life patients in ICUs in the Republic of Croatia.MethodsA cross-sectional study was conducted among physicians and nurses working in surgical, medical, neurological, and multidisciplinary ICUs in the total of 9 hospitals throughout Croatia using a questionnaire with closed and open type questions. Exploratory factor (...) analysis was conducted to reduce data to a smaller set of summary variables. Mann–Whitney U test was used to analyse the differences between two groups and Kruskal–Wallis tests were used to analyse the differences between more than two groups.ResultsLess than third of participants stated they were included in the decision-making process, and physicians are much more included than nurses. Sixty two percent of participants stated that the decision-making process took place between physicians. Eighteen percent of participants stated that ‘do-not-attempt cardiopulmonary resuscitations’ orders were frequently made in their ICUs. A decision to withdraw inotropes and antibiotics was frequently made as stated by 22.4% and 19.9% of participants, respectively. Withholding/withdrawing of LST were ethically acceptable to 64.2% of participants. Thirty seven percent of participants thought there was a significant difference between withholding and withdrawing LST from an ethical standpoint. Seventy-nine percent of participants stated that a verbal or written decision made by a capable patient should be respected. Physicians were more inclined to respect patient’s wishes then nurses with high school education. Nurses were more included in the decision-making process in neurological than in surgical, medical, or multidisciplinary ICUs. Male participants in comparison to female, and physicians in comparison to nurses with high school and college education displayed more liberal attitudes about LST limitation.ConclusionsDNACPR orders are not commonly made in Croatian ICUs, even though limitations of LST were found ethically acceptable by most of the participants. Attitudes of paternalistic and conservative nature were expected considering Croatia’s geographical location in Southern Europe. (shrink)

Corporate social responsibility has been increasingly embraced by corporations to demonstrate effort to reduce negative environmental and social externalities resulting from their business activities. CSR covers a wide range of issues, including environmental concerns, occupational health and safety, local community social-economic welfare and workers’ rights and welfare issues. Through a detailed content analysis of the CSR-related documents on the websites of the top container shipping companies in the world, this paper examines CSR adoption in the container shipping business. The analysis (...) reveals that while institutional pressure plays an important role, shipping companies are more sensitive to market demands and their focus on CSR elements is selective depending on anticipated customer expectations. (shrink)

Under the hypothesis that every attribution of responsibility rests on the fact that an expectation has been breached, the author proposes to understand expectations as standards adopted by a community to evaluate specific events and allow the members of the community to search for an explanation of the events which breach expectations. After presenting this way of understanding expectations, their relationship with responsibility is analyzed, having in mind the mentioned hypothesis. To close the paper, the relationship between responsibility and (...) expectations is explored as an alternative to the idea that every attribution of responsibility supposes the breach of an obligation, whether moral or legal, by who is held responsible. (shrink)

Paul's letter to the Philippians, a dense and dynamic piece of rhetoric, is too often overlooked in Pauline interpretation. Careful, critical analysis of the argument in the letter as a whole, as well as its famous hymn, attunes the interpreter to the ethical and political dimensions of this important document.