Accounting firms are reporting the use of Artificial Intelligence in their auditing and advisory functions, citing benefits such as time savings, faster data analysis, increased levels of accuracy, more in-depth insight into business processes, and enhanced client service. AI, an emerging technology that aims to mimic the cognitive skills and judgment of humans, promises competitive advantages to the adopter. As a result, all the Big 4 firms are reporting its use and their plans to continue with this innovation in areas (...) such as audit planning risk assessments, tests of transactions, analytics, and the preparation of audit work-papers, among other uses. As the uses and benefits of AI continue to emerge within the auditing profession, there is a gradual awakening to the fact that unintended consequences may also arise. Thus, we heed to the call of numerous researchers to not only explore the benefits of AI but also investigate the ethical implications of the use of this emerging technology. By combining two futuristic ethical frameworks, we forecast the ethical implications of the use of AI in auditing, given its inherent features, nature, and intended functions. We provide a conceptual analysis of the practical ethical and social issues surrounding AI, using past studies as well as our inferences based on the reported use of the technology by auditing firms. Beyond the exploration of these issues, we also discuss the responsibility for the policy and governance of emerging technology. (shrink)

Martin Luther King, Jr.’s anti-war speech, “Beyond Vietnam,” is a noteworthy example of deliberation by dissent from the margins. Attention is given to the formation of his moral argument from similitude, its foundation in metaphor and archetypal imagery, and how it shifted perspective to enable the introduction of alternative lines of argument. King’s argumentation, as it worked rhetorically toward making the war debatable, exhibited key features of deliberative dissent, including catachresis, contingency, perspective, and incommensurability.

Toute relation fraternelle dépend de l’organisation de la famille, du mythe et de l’histoire familiale. En situation d’exil, des éléments supplémentaires entrent en jeu. Ces relations sont étroitement liées aux interactions parents/enfants et à l’étape du cycle de vie de la famille lors de l’arrivée de l’enfant. La migration remet en question l’équilibre des places et des rôles des enfants. Quelle va être la fonction de ceux-ci dans un système recomposé? Quelles sont les modalités de leur investissement dans la survie (...) du système familial? La rencontre avec les familles d’origine étrangère, dans un contexte de recherche, permet d’observer que les fratries se structurent autour de la situation d’exil : entre pays/cultures d’origine et d’accueil. Les exemples cliniques visent à mieux saisir les subtils aménagements à l’intérieur de ces fratries qui permettront de dégager des perspectives de soin. (shrink)

Proceedings of the National Seminar on the Philosophy of Ramanuja, sponsored by ICPR, New Delhi during 4-6 April, 2016.

In Virgil's third eclogue, the goatherd Menalcas responds to his challenger Damoetas by offering as his wager in their contest of song a pair of embossed cups,caelatum diuini opus Alcimedontis, decorated with a pattern of vine and ivy. In the middle of this design, he says, are two figures. One is the astronomer Conon, and the other—at this point Menalcas, afflicted with a sudden loss of memory, professes to have forgotten the name of the second figure, and breaks off into (...) a question :quis fuit alter, | descripsit radio totum qui gentibus orbem, | tempora quae messor, quae curuus arator haberet?Various candidates for the identity of this second astronomer have been suggested, one of the most favoured being Eudoxus of Cnidus, whosePhaenomenahad been versified by the Hellenistic poet Aratus. In 1930 it was proposed by Léon Herrmann that Menalcas in fact answers his own question in his reference tocuruUS ARAToratEcl.3.42: the solution to Virgil's riddle is already written into the question, in the form of the anagram ofAratusconcealed within these two words. Strictly speaking, Hermann notes only that ‘Aratorau v. 42 évoque le nom d’Aratos’; he and later exponents of the theory tend to ignore the preceding ‘-us’—but there seems no reason to exclude it if an allusion to the Greek poet is to be seen in the two following syllables. (shrink)

Recent excavations in Macedonia have provided an analogy to the pillaging of the Palace at Persepolis. In plundered tombs at Aiani the excavators found a number of small gold discs with impressed rosettes and of gilded silver ivy leaves; at Katerini some thirty-five gold discs with impressed rosettes, a gold double pin, a gold ring from a sword-hilt, a bit of a gilded pectoral, gilded silver fittings once attached to a leather cuirass, many buttons and other fragments; and at Palatitsia (...) bits of a gilded bronze wreath and of a gold necklace, and an ivory fitting. It was suggested that some of these objects had been dropped when ornamental facings were being torn away from a wooden funerary couch and from clothing by the robbers, who were probably working at speed and dared not return. In the antechamber of the tomb at Katerini many of the objects I have mentioned were found inside a burnt layer, and M. Andronikos has provided the explanation that they had been burnt on the pyre outside the tomb and then brought inside with the debris of the pyre itself. Nothing else was associated with burnt material. (shrink)

An d rew Ku per begins his cri ti que of my vi ews on poverty by accepti n g the crux of my moral argument: The interests of all persons ought to count equally, and geographic location and citizenship m a ke no intrinsic differen ce to the ri gh t s and obl i ga ti ons of i n d ivi du a l s . Ku per also sets out some key facts about global poverty, for (...) example, that 30,000 children die every day from preventable illness and starvation, while most people in devel oped nati on s have plenty of disposable income that they s pend on lu x u ries and items that sati s f y mere wants, not basic needs. Yet after summarizing an essay I wrote for the New York Times Magazine in which I argued that the avera ge Am erican family should don a te a l a r ge porti on of t h eir income to or ga n i z ati ons like UNICEF and Ox f a m , Ku per wri te s : “ But if Si n ger ’s ex h ort a ti ons make you want to act immediately in the ways he recom m en d s , you s h ould not do so.” Why not? Because the approach I advoc a te “would seriously harm the poor.” These are strong words. It is startling to be told that a substantial transfer of resources from comfortably-off American families to UNICEF or Oxfam would harm the poor. What abo ut those 3 0,0 0 0 ch i l d ren dyi n g from preventable illness and starvation? In its 2001 fund-raising material,the U.S. Committee for UNICEF says that a donation of $17 will provide immunization “to protect a child for life against the six leading ch i l d - killing and maiming diseases:measles,polio. (shrink)

In ambito musicologico, le Prose della volgar lingua sono l’unica opera di Pietro Bembo ad aver attirato costantemente l’attenzione degli studiosi, che, già a partire dalla fine degli anni ’60, si sono interrogati sull’opportunità di applicare le teorie linguistiche ivi enunciate alla produzione musicale profana dell’epoca. Le Rime e le Stanze di Bembo, invece, pur essendo state intonate da numerosi compositori nell’arco di tutto il Cinquecento, hanno destato scarso interesse, passando quasi inosservate. Nel tentativo di colmare almeno parzialmente questa lacuna, (...) questo contributo si concentra sulle Cinquanta stanze del Bembo del compositore francese Jacques du Pont, una raccolta di cinquanta madrigali che si rivela particolarmente significativa sia per le circostanze relative alla sua genesi sia, soprattutto, per la particolarità di alcune lezioni testuali che ne fanno un testimone di sicuro interesse nella tradizione letteraria dell’opera bembiana. (shrink)

Ce volume contient la transcription de plusieurs entretiens radiophoniques : La Tribune de Paris (1946-1948), La Tribune des Temps Modernes (1947), Les Entretiens sur la philosophie (1950-52), et les longs Entretiens avec Georges Charbonnier (1959). Alors que les premiers sont malheureusement donnés sans les interventions des tiers (Sartre, Hyppolite, etc.), qui sont résumées, ceux avec Charbonnier sont livrés in extenso, y compris avec les chutes non retenues lors des émissions radio. Enfin, s’ajoutent à cet ensemble des textes de la main (...) de Merleau-Ponty, il s’agit des interventions dans le Forum de L’Express (1954-54) qui n’avaient pas été retenues par l’auteur lorsqu’il a composé les « Propos » de Signes (1960). L’essentiel du volume est consacré à la politique, et permet de préciser le rôle que Merleau-Ponty assignait au philosophe dans la cité : celui d’un analyste qui ne cherche pas seulement à dévoiler les mensonges des idéologies, mais à montrer ce que les situations peuvent avoir d’ambigu, sans pour autant renoncer à l’idéal de liberté et de justice, par un mélange de pragmatisme et de discours de vérité qui s’adresse directement à la conscience des citoyens et non à telle classe sociale. This volume contains the transcripts of several radio interviews: La Tribune de Paris (1946-1948), La Tribune des Temps Modernes (1947), Les Entretiens sur la philosophie (1950-52), and the lengthy Entretiens avec Georges Charbonnier (1959). While the first few are unfortunately presented without the other person’s responses (Sartre, Hyppolite, etc.), which are summarized, those with Charbonnier are presented verbatim, including the slips not retained in the radio broadcasts. Finally, texts by Merleau-Ponty’s own hand are added to this collection. They are the responses in the Forum of L’Express (1954-54) that had not been retained by the author when he composed the “Propos” of Signs (1960). The bulk of the volume is dedicated to politics and enables the clarification of the role that Merleau-Ponty assigned to the philosopher in the city: that of an analyst who does not just seek to expose the falsehoods of ideologies, but to reveal the potential ambiguity in situations through a mixture of pragmatism and truth speaking that addresses itself directly to the conscience of citizens and not to a particular social class, and all of this without renouncing the ideal of liberty and justice. Questo volume contiene la trascrizione di diverse interviste e colloqui radiofonici: La Tribune de Paris (1946-1948), La Tribune des Temps Modernes (1947), Les Entretiens sur la philosophie (1950-52), e le lunghe interviste di Merleau-Ponty con Georges Charbonnier (1959). Mentre i primi colloqui sono restituiti purtroppo senza gli interventi di terzi (come ad esempio Sartre e Hyppolite, etc.), che vi si trovano solamente riassunti, le interviste con Charbonnier sono invece riportate per esteso, ivi compresi gli errori che erano stati eliminati nelle trasmissioni via radio. Completa il volume una selezione di testi di Merleau-Ponty, in cui sono raccolti gli interventi apparsi nella rubrica Forum de L’Express (1954-54), che non erano confluiti nella sezione « Propos » pubblicata dall’autore in Segni (1960). L’insieme del volume è essenzialmente dedicato alla tematica politica e permette di comprendere il ruolo che Merleau-Ponty assegnava al filosofo rispetto alla città : quello di un analista che non cerca solamente di smascherare le menzogne delle ideologie, ma anche di mostrare l’ambiguità delle circostanze, senza però rinunciare ad un ideale di libertà e di giustizia, con un miscuglio di pragmatismo e di discorso di verità che si rivolge direttamente alla coscienza dei cittadini e non a una certa classe sociale. (shrink)

A commitment to truth requires that you are open to receiving new evidence, even if that evidence contradicts your current beliefs. You should be open to changing your mind. However, this truism gives rise to the paradox of empathy. The paradox arises with the possibility of mental corruption through transformative change, and has consequences for how we should understand tolerance, disagreement, and the ability to have an open mind. I close with a discussion of how understanding this paradox provides a (...) new explanation for a certain kind of standoff between the believer and the skeptic with regard to religious belief. (shrink)

Galileo’s Error is a superlative work of public philosophy, particularly as a way of introducing modern academic panpsychism to a broader audience. In this commentary, I reflect on an issue that is prominent, though often with different background concerns, in both academic and popular discourse: what it means to be ‘scientific’ or ‘unscientific’. Panpsychism is not itself a scientific hypothesis, but neither is it (as critics sometimes claim) in conflict with science. Indeed, Goff argues, and I agree, that panpsychism is (...) an eminently scientific worldview, in the sense of a way of viewing reality that accords with and embraces what science reveals. But what exactly it means to ‘accord with and embrace’ science is disputed; this paper tries to untangle some of the threads. (shrink)

We have arrived at an inflection point, a moment in history when the sentience, conscious- ness, intelligence, agency, and even the moral agency of many nonhuman animals can no longer be questioned without ignoring centuries of accumulated scientific knowledge. Nowhere is this more true than in our understanding of nonhuman primates (NHPs). A neu- roethics committed to probing the ethical implications of brain research must be able to respond to and anticipate the challenges ahead as brain projects globally prepare to (...) increase the use of NHPs in research. This requires adopting a less anthropocentric focus that includes nonhuman animals within its scope. But the Neuroethics Roadmap represents a missed opportunity to critically examine the future direction of research with NHPs in an ethically-responsive neuroscience. (shrink)

L. Nathan Oaklander is one of the leading philosophers of time defending the tenseless or B-Theory of time. He has remained at the forefront of this field since the early 1980s and today he is arguably the most formidable opponent of the tensed or A-theory of time. Much of the direction of the debate in this field for the past twenty years or so, especially in regards to the new tenseless theory of time, has been influenced by Oaklander's work. This (...) book presents a carefully argued defense of the tenseless theory of time. The topics discussed include: the ontology of A- and B-theories of time; presentism; the open future theory; the A/B theory; defending the B-theory of time; temporal experience; temporal semantics; and time, identity, responsibility, and freedom. (shrink)

In this paper, we examine the scientific, legal, and ethical foundations for inclusion of transgender women athletes in competitive sport, drawing on IOC principles and relevant Court of Arbitration for Sport decisions. We argue that the inclusion of trans athletes in competition commensurate with their legal gender is the most consistent position with these principles of fair and equitable sport. Biological restrictions, such as endogenous testosterone limits, are not consistent with IOC and CAS principles. We explore the implications for recognizing (...) that endogenous testosterone values are a ‘natural physical trait’ and that excluding legally recognized women for high endogenous testosterone values constitutes discrimination on the basis of a natural physical trait. We suggest that the justificatory burden for such prima facie discrimination is unlikely to be met. Thus, in place of a limit on endogenous testosterone for women, we argue that ‘legally recognized gender’ is most fully in line with IOC and CAS principles. (shrink)

An exclusive disjunction is true when exactly one of the disjuncts is true. In the case of the familiar binary exclusive disjunction, we have a formula occurring as the first disjunct and a formula occurring as the second disjunct, so, if what we have is two formula-tokens of the same formula-type—one formula occurring twice over, that is—the question arises as to whether, when that formula is true, to count the case as one in which exactly one of the disjuncts is (...) true, counting by type, or as a case in which two disjuncts are true, counting by token. The latter is the standard answer: counting by tokens. James McCawley once suggested that, when the exclusively disjunctive construction in natural language is at issue, the construction should be treated as involving a multigrade connective whose semantic treatment is sensitive to the set of disjuncts rather than the corresponding multiset. Without any commitment as to whether there actually is such a construction, and conceding that for obvious pragmatic reasons such ‘repeated disjunct’ cases would be at best highly marginal, we note that for the binary case, this requires a nonstandard answer—count by type rather than by token—to the earlier question, and thus, an idempotent exclusive disjunction connective. Section 2 explores that idea and Section 3, a further idempotent variant for which it is the propositions expressed by the disjuncts, rather than the disjuncts themselves, that get counted once only in the case of repetitions. Sections 1 and 4 respectively set the stage for these investigations and conclude the discussion. More detailed considerations of points arising from the discussion but otherwise in danger of interrupting the flow are deferred to a ‘Longer Notes’ appendix at the end. (shrink)

Studies in the psychology of visual expertise have tended to focus on a limited set of expert domains, such as radiology and athletics. Conclusions drawn from these data indicate that experts use parafoveal vision to process images holistically. In this study, we examined a novel, as-of-yet-unstudied class of visual experts—architects—expecting similar results. However, the results indicate that architects, though visual experts, may not employ the holistic processing strategy observed in their previously studied counterparts. Participants (n = 48, 24 architects, 24 (...) naïve) were asked to find targets in chest radiographs and perspective images. All images were presented in both gaze-contingent and normal viewing conditions. Consistent with a holistic processing model, we expected two results: (1) architects would display a greater difference in saccadic amplitude between the gaze- contingent and normal conditions, and (2) architects would spend less time per search than an undergraduate control group. We found that the architects were more accurate in the perspectival task, but they took more time and displayed a lower difference in saccadic amplitude than the controls. Our research indicates a disjunctive conclusion. Either architects are simply different kinds of visual experts than those previously studied, or we have generated a task that employs visual expertise without holistic processing. Our data suggest a healthy skepticism for across-the-board inferences collected from a single domain of expertise to the nature of visual expertise generally. More work is needed to determine whether holism is a feature of all visual expertise. (shrink)

Thailand has a rich history of using aesthetics as a means of communication. This is seen not only in the communication of basic ideas, but aesthetics are also used to communicate the cultural values of the nation. Aesthetical images in Thailand have the tendency to dwell both in the realm of the mundane and the supernatural, in the daily and the esoteric. Historically, many faith traditions have used aesthetics as an effective form of communication, including Buddhism, Brahmanism, as well as (...) other local expressions of deities across the country. Art plays a large role in the daily communication of religious values and concepts. -/- While Christianity has a rather long history in Thailand, the large-scale impact that Christianity, and specifically Protestantism, has had is rather minimal. There can be a myriad of reasons for this, but one potential possibility is Christianity’s lack of an aesthetical engagement upon and within Thai culture. This potentially is not an issue of only the Protestant church in Thailand but also stems from some of the western Christian roots throughout its faith tradition. One finds a chasm between aesthetical practices and faith from the Heidelberg Confession, in which Christians became so worried about the ramifications of idol worship, that they threw out the proverbial ‘baby with the bathwater’ and basically condemned the use of icons and other forms of art in western Protestantism. -/- Therefore, this paper will examine the relationship between Thai culture and Christianity, trying to remove the western biases in Christianity and will attempt to suggest new ways that the Thai Christian Church may develop organic, indigenous Thai art, that can be used as a more effective means of communication. If Christianity wants to effectively convey its concepts into Thai culture, it must value aesthetics as a means of communication. Is it possible that Christianity could not only communicate a more effective message in Thailand, but also that Christianity could experience a more robust self-analyzation of its core concepts through Thai aesthetics? Therefore, one needs to explore the ways that Christianity may be able to better understand itself through current Thai aesthetical practices. These concepts will be explored to develop a more robust and organic way of communicating the Christian concepts through a Thai paradigm. (shrink)

Although the idea of freedom has been well studied as an ideal in political philosophy, relatively little scholarship has focused on the human experience of freedom. Drawing on ethnographic research between 2012 and 2013, I examine how freedom was achieved by people who practice freeganism and freecycling in Hong Kong. I show that the freedom that these people pursue, either individually or collectively, is not a freedom without constraints but a freedom that must be attained through the exercise of deliberation, (...) restraint, and self-discipline. While freegans seek liberation by withdrawing from the world and practicing self-cultivation (chushi asceticism), freecyclers do so by engaging with worldly affairs in order to create social changes (rushi asceticism). In both cases, by reimagining freedom as ethical practices rather than a right that comes naturally with birth, freegans and freecyclers in Hong Kong are able to experience moments of freedom despite inevitable structural constraints. (shrink)

Lars Løvlie; The Promise of Bildung, Journal of Philosophy of Education, Volume 36, Issue 3, 16 December 2002, Pages 467–486, https://doi.org/10.1111/1467-9752.

Hate speech, understood broadly, is any form of expression intended to arouse hatred or contempt toward members of a particular social group. When university administrators have reason to believe that a planned speaking event on campus may feature hate speech (at least in the eyes of some), how should they respond? In this paper I address this question as it arises for Canadian universities. I argue that, where the regulation of campus speech is concerned, the right course of action for (...) university administrators is nearly always to do absolutely nothing. They will have reason to become actively involved only in order to ensure that a speaking event proceeds safely, or when it threatens to disrupt the functioning of the university, or when it is itself threatened with disruption by protesting groups. In those instances the justification for intervention will be to protect and facilitate speech, not to shut it down. (shrink)

The author explains key aspects of Spain’s polemical Age of Reason, particularly the uncertain shifts in scientific ideas, the developing confusion of philosophical attitudes, the controversial movements in literary theories, the popular ...

The soul has played many different roles in philosophy and religion. Two of the primary functions of the soul are the bearer of personal identity and the foundation of immortality. In this paper I shall consider different interpretations of what the soul has been taken to be and argue that however we interpret the soul we cannot consistently maintain the soul is both what we are and what continues after our bodily death.

This paper will provide information about the concrete brand produced in the factory for the prefabricated elements and the comparison of the results given by the test of resistance to compression and the results of the test of the hammer impact of the sclerometer. The idea and the need to conduct this study arose for 2 main reasons: first, from the poor results often obtained from sclerometer impact to the elements in the field, despite the compression resistance test with cubic (...) samples taken in the concrete cast and the carrot test directly on the element assembled in the building provides good results. Secondly, to have a connection between the values of the concrete brand resulting from the pressure resistance test with a press performed in the laboratory and the impact test with the sclerometer hammer which is often performed in the field under different conditions. The sclerometer impact tests will be performed on each cube sample before it is broken, in the press, and the sclerometer impact tests will be performed on the concrete elements from which the cube sample was taken on the day that this sample will be destroyed. The predicted results are relatively close values related to the age between14th day and the 28th day of the concrete maturity, as determined by the manual of the sclerometer that the study is going to use, and other values for the other days (1, 3,7,14,28). But in fact, just like in the field tests done before, it is noticed that the results obtained from the blows with the sclerometer hammer are weak. The aim of the paper is to find a logical connection between the results of these 2 types of tests. This study will contain information on the composition of the concrete produced in the IXHEM SHPK factory (ltd) located in Durres-Albania, the brands of concrete on different days for different elements, and the comparison of the results between the 2 methods mentioned above. (shrink)

Why did Hume drop sympathy as a key concept of his moral philosophy, and why—on the other hand—did Smith make it into the ‘didactic principle’ of his Theory of Moral Sentiments? These questions confront us with the basic issue of ethical theory concerning human nature. My point in dealing with these questions is to show what views of human nature their respective choices involved. And my procedure will be to take a close look at the revisions they made to their (...) ethical theories to bring out the contrasting aspects of their views of human nature. (shrink)

J. L. Schellenberg has constructed major arguments for atheism based on divine hiddenness in two separate works. This paper reviews these arguments and highlights how they are grounded in reflections on perfect divine love. However, Schellenberg also defends what he calls the ‘subject mode’ of religious scepticism. I argue that if one accepts Schellenberg's scepticism, then the foundation of his divine-hiddenness arguments is undermined by calling into question some of his conclusions regarding perfect divine love. In other words, if his (...) scepticism is correct, then Schellenberg's case for atheism cannot stand. Finally, I demonstrate how my argument avoids the many defences that Schellenberg has employed thus far in defending these particular atheistic arguments. (shrink)

One of the most active areas of research in semi-supervised learning has been to study methods for constructing good ensembles of classifiers. Ensemble systems are techniques that create multiple models and then combine them to produce improved results. These systems usually produce more accurate solutions than a single model would. Specially, multi-view ensemble systems improve the accuracy of text classification because they optimize the functions to exploit different views of the same input data. However, despite being more promising than the (...) single-view approaches, document datasets often have no natural multiple views available. This study proposes an algorithm to generate a synthetic view from a standard text dataset. The model generates a new view from the standard bag-of-words approach using an algorithm based on hidden Markov models. To show the effectiveness of the proposed HMM-based synthetic view generation method, it has been integrated in a co-training ensemble system and tested with four text corpora: Reuters, 20 Newsgroup, TREC Genomics and OHSUMED. The results obtained are promising, showing a significant increase in the efficiency of the ensemble system compared to a single-view approach. (shrink)