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)

Taubes, Badiou, Agamben, Žižek, Reinhard, and Santner have found in the Apostle Paul's emphasis on neighbor-love a positive paradigm for politics. By thoroughly reexamining Pauline eschatology, L. L. Welborn suggests that neighbor-love depends upon an orientation toward the messianic event, which Paul describes as the "now time" and which he imagines as "awakening." Welborn compares the Pauline dialectic of awakening to attempts by Hellenistic philosophers to rouse their contemporaries from moral lethargy and to the Marxist idea of class consciousness, emphasizing (...) the apostle's radical spirit and moral relevance. (shrink)

Qu'y a-t-il de plus paradoxal et de plus profondément décevant que de ne plus pouvoir parler ouvertement aujourd'hui de la beauté sans être soupçonné de naïveté, tant elle a été elle-même frappée de mutisme voire d'interdiction par toutes les "déconstructions" de la métaphysique, toutes les "ruptures" des "avant-gardes artistiques", toutes les industries du divertissement de masse et toutes les formes de nihilisme qui en résultent? La beauté ne continue-t-elle pas, pourtant, de faire l'objet d'une irréductible expérience qui, modestement mais résolument, (...) féconde toujours l'existence humaine, dans sa dimension proprement esthétique, certes, mais aussi dans les domaines éthique (comme en amour et en amitié) et socio-politique (dans le partage du sensible nécessaire à tout sens commun)? C'est à redonner la parole et droit de cité à cette expérience de la beauté que nous espérons ici contribuer, en dialogue avec les Anciens et les Modernes, en nous instruisant à la fois des principes de la philosophie et des révélations de la littérature et des autres arts, comme de la vie la plus quotidienne. (shrink)

Løgstrups hovedværk fra 1956 med nyt efterskrift ved Hans Fink. “Så vist som et menneske med den tillid, det viser eller begærer, giver mer eller mindre af sit liv i den andens hånd, så vist hører fordringen om at tage vare på det liv med til vor tilværelse sådan som den nu engang er. Hvor meget eller hvor lidt der står på spil for et menneske i den tillid, det viser, er selvsagt uhyre forskelligt. Det beror på mange forskellige faktorer, (...) på den enkeltes psykiske konstitution og øjeblikkelige befindende, på situationen, der ikke mindst er bestemt af, hvem og hvordan den anden er. Men hvorom alting er, betyder det, at der i et hvilket som helst møde mellem mennesker ligger en uudtalt fordring, uanset under hvilke omstændigheder mødet finder sted og hvilken karakter det har.” "Klassiker. Hvis man tror, at Løgstrups etiske fordring er et pladderhumanistisk budskab om næstekærlighed og at »tage vare på hinanden«, så er genudgivelsen en passende lejlighed til at få den læst. (...) Løgstrups fænomenologiske analyser af forholdet mellem mennesker og af vore selvbedrageriske bortforklaringer af vore egne reaktioner på andre er stadig dugfriske, som var de skrevet i går." Niels Højlund, Weekendavisen. (shrink)

In this chapter, we offer an account of fear and risk in anticipation of catastrophe. We draw on the narrative response to the Mount Enta volcano in medieval Sicily to frame an evaluation of how fear can be seen to impact the understanding of risk when the event of that risk is the catastrophic suffering of an entire community. We aim to demonstrate how an exploration of the philosophical questions surrounding the emotion of fear and the understanding of risk can (...) contribute to broader, interdisciplinary dialogue on the experience of the disastrous and deadly. (shrink)

It has been pointed out to me that in my article on ‘The Augustan Rules for Dactylic Verse’ I misrepresented an observation of Maas as reported by Wilamowitz in his Griechische Verskunst, p. 53. Wilamowitz' words are: ‘Wenn Tibull und Ovid den Pentameter so bauen, dass die vorletzte Silbe betont wird, tun sie das nach dem Vorgange gleichzeitiger griechischer Epigrammatiker.’ This means, of course, that the Greek writers mentioned ended with a paroxytone word, not necessarily with a disyllable, as I (...) assumed it to mean, and I apologize for the oversight. (shrink)

Editor's Note: Over a long period of time, the evil bourgeois reactionary line has created antagonism between two groups of students in schools—antagonism on the basis of one's family background. This antagonism became very obvious during the initial stage of the Cultural Revolution, and has lasted to this day. It has prevented further criticism of the bourgeois reactionary line and hindered further development of the Cultural Revolution.

This article focuses on the most recent debates in the vibrant and emerging subfield of philosophy of emotion research. Given the dominance of 'cognitivist' theories of emotion in the philosophy, neurobiology, and cognitive science of emotion, we have witnessed a move away from attempts to pit reason and emotion against each other. This move, however, has opened the door to a host of thorny challenges for how we think about our affective relationship with the world, with concepts, and with other (...) minds. (shrink)

This chapter describes the place of Islam in Jacques Derrida's writings and emphasizes its quasi‐centrality for deconstruction. This would gives rhizomatic traces for a comparative investigation between the Islamic negative theology and deconstruction. The author proposes to read some of the mystical texts in Islam with an eye of deconstruction. In this way, he points to a different kind of negative theology which can accompany Derrida's deconstruction. The term, “Islamic negative theology” should be crossed out or written under erasure, because (...) it fails to embrace the plurality within Islam; indeed, “Islamic mysticism” is the name that accommodates best that irreducible multiplicity. (shrink)