This study examined auditors'' perceptions of the relative level of risk of fraud and material irregularities associated with the presence of six red flag factors and also evaluated the quality of auditors'' judgements. The study was conducted in two stages. In the first stage, subjects were asked to rank the importance of 15 factors that proxy the existence of material misstatements. Based on the responses to this questionnaire, 6 of the most important factors were identified and included in the second (...) stage, a lens model experiment. In the lens model experiment, 30 experienced auditors from a cross-section of Big 6 firms were used as subjects in a repeated-measures ANOVA design. Results showed that misstatements in prior audits and indicators of going-concern problems were perceived to be the most significant factors in alerting auditors to the risk of fraud and material irregularities. In making these judgements, auditors demonstrated a relatively high level of consensus and consistency. However, the two most important factors in the lens model experiment are not the same as the results of the first survey suggesting that the first group of respondents, faced with a simple questionnaire, used heuristics in their decision making. The results have implications for audit practice. (shrink)

In cognitive science, there is a tacit norm that phenomena such as cultural variation or synaesthesia are worthy examples of cognitive diversity that contribute to a better understanding of cognition, but that other forms of cognitive diversity (e.g., autism, attention deficit hyperactivity disorder/ADHD, and dyslexia) are primarily interesting only as examples of deficit, dysfunction, or impairment. This status quo is dehumanizing and holds back much-needed research. In contrast, the neurodiversity paradigm argues that such experiences are not necessarily deficits but rather (...) are natural reflections of biodiversity. Here, we propose that neurodiversity is an important topic for future research in cognitive science. We discuss why cognitive science has thus far failed to engage with neurodiversity, why this gap presents both ethical and scientific challenges for the field, and, crucially, why cognitive science will produce better theories of human cognition if the field engages with neurodiversity in the same way that it values other forms of cognitive diversity. Doing so will not only empower marginalized researchers but will also present an opportunity for cognitive science to benefit from the unique contributions of neurodivergent researchers and communities. (shrink)

This study draws on Kohlberg''s Cognitive Moral Development Theory and Hofstede''s Culture Theory to examine whether cultural differences are associated with variations in ethical reasoning. Ethical reasoning levels for auditors from Australia and China are expected to be different since auditors from China and Australia are also different in terms of the cultural dimensions of long term orientation, power distance, uncertainty avoidance and individualism. The Defining Issues Tests measuring ethical reasoning P scores were distributed to auditors from Australia and China (...) including Hong Kong and The Chinese Mainland. Results show that auditors from Australia have higher ethical reasoning scores than those from China, consistent with Hofstede''s Culture Theory predictions. (shrink)

In Australia research projects proposing the use of linked data require approval by a Human Research Ethics Committee . A sound evaluation of the ethical issues involved requires understanding of the basic mechanics of data linkage, the associated benefits and risks, and the legal context in which it occurs. The rapidly increasing number of research projects utilising linked data in Australia has led to an urgent need for enhanced capacity of HRECs to review research applications involving this emerging research methodology. (...) The training described in this article was designed to respond to an identified need among the data linkage units in the Australian Population Health Research Network and HREC members in Australia. (shrink)

The meaningful consideration of cultural practices, values and beliefs is a necessary component in the effective translation of advancements in neuroscience to clinical practice and public discourse. Society’s immense investment in biomedical science and technology, in conjunction with an increasingly diverse socio-cultural landscape, necessitates the study of how potential discoveries in neurodegenerative diseases such as Alzheimer disease are perceived and utilized across cultures. Building on the work of neuroscientists, ethicists and philosophers, we argue that the growing field of neuroethics provides (...) a pragmatic and constructive pathway to guide advancements in neuroscience in a manner that is culturally nuanced and relevant. Here we review a case study of one issue in culturally oriented neuroscience research where it is evident that traditional research ethics must be broadened and the values and needs of diverse populations considered for meaningful and relevant research practices. A global approach to neuroethics has the potential to furnish critical engagement with cultural considerations of advancements in neuroscience. (shrink)

Benjamin Libet's celebrated experiments concerning freedom elicited numerous attempts of _philosophical_ repudiation. Ten years ago, however, Judy Trevena and Jeff Miller published a _technical_ objection; they claim to have detected a,,smearing artifact" in Libet's calculations. This rests on a misunderstanding of Libet's methodology. In my reconstruction of Libet's argument, he draws an abductive inference to the best explanation. Now, Trevena's and Miller's objection does indeed lead to alternative explanations of Libet's measurements. These alternatives are _ad hoc_ and extremely improbable. (...) They constitute worse explanations than the explanation offered by Libet. _German_ Benjamin Libets bahnbrechende Experimente zur Willensfreiheit aus den Achtziger Jahren des vorigen Jahrhunderts gehören längst zu den Klassikern der Experimentalkunst. Aus _philosophischer_ Perspektive sind sie oft kritisiert worden; unabhängig davon ist zu Beginn des neuen Jahrtausends ein _technischer_ Einwand gegen Libet prominent geworden, der von Freiheitsfreunden gerne zitiert wird. Er geht auf Judy Trevena und Jeff Miller zurück und besteht in dem Vorwurf, dass Libet mit seiner Berechnung der _gemittelten_ Bereitschaftspotential-Kurven die wahren Verhältnisse verschmiere und dabei aus mathematischen Gründen den Anstiegs-Zeitpunkt des Bereitschaftspotentials künstlich nach vorne verschiebe – das ist der Vorwurf des sog. Verschmierungsartefakts. Ich zeige, dass der Vorwurf nicht sticht. Er beruht auf einem Missverständnis der Schlussmethode Libets. Laut meiner wissenschaftstheoretischen Rekonstruktion zieht Libet weder deduktive noch induktive Schlüsse aus seinen Einzelbeobachtungen; er schließt abduktiv, d.h. er schließt auf die beste Erklärung seiner Einzelbeobachtungen. Wie eine genaue arithmetische Analyse zeigt, bieten die Alternativ-Erklärungen, unter denen sich das Verschmierungsartefakt bewahrheiten würde, schlechtere Erklärungen als Libets Erklärung – sie sind an den Haaren herbeigezogen und extrem unwahrscheinlich. (shrink)

Very young children occasionally commit scale errors, which involve a dramatic dissociation between planning and control: A child's visual representation of the size of a miniature object is not used in planning an action on it, but is used in the control of the action. Glover's planning–control model offers a very useful framework for analyzing this newly documented phenomenon.

One facet of Vigil's socio-relational framework of expressive behaviors (SRFB) suggests that females are more sensitive to facial expressions than are males, and should detect facial expressions more quickly. A re-examination of recent research with children demonstrates that girls do detect various facial expressions more quickly than do boys. Although this provides support for SRFB, further examination of SRFB in children would lend important support this evolutionary-based theory.

Avtor khudozhestvennyĭ kak teoreticheskai︠a︡ problema -- Avtor khudozhestvennyĭ kak istoriko-kulʹturologicheskai︠a︡ problema.

We consider language models for the Lambek calculus that allow empty antecedents and enrich them with constants for the empty language and for the language containing only the empty word. No complete calculi are known with respect to these semantics, and in this paper we consider several trivalent systems that arise as fragments of these models? logics.

Explains the intersubjective nature of the self and the function of role taking in the development of the personal level of intersubjectivity out of primordial, pre-personal sociality or corporeal intersubjectivity of the lived body. Pragmatic philosophy of George Herbert Mead; Existential-phenomenology of Maurice Merleau-Ponty; Fundamental and pervasive rapport; More.

This collection features five essays from noted theologians, philosophers, geneticists, and biologists who discuss the sweeping impact of Charles Darwin's _On the Origin of Species_ on their respective fields. This volume, edited by Ralph Buchsbaum, professor of biology at the University of Pittsburgh, was published to celebrate the centenary of Darwin's announcement in 1858, along with Alfred Russel Wallace, of their independent discovery of the process of natural selection. Darwin's book was published one year later.

Authority qua empowerment is the weak reading of authority in Hans Kelsen's writings. On the one hand, this reading appears to be unresponsive to the problem of authority as we know it from the tradition. On the other hand, it squares with legal positivism. Is Kelsen a legal positivist?Not without qualification. For he defends a normativity thesis along with the separation thesis, and it is at any rate arguable that the normativity thesis mandates a stronger reading of authority than that (...) modelled on empowerment. I offer, in the paper, a prima facie case on behalf of a stronger reading of authority in Kelsen. I go on to argue, however, that the textual evidence weighs heavily in favour of the weak reading. Both nomostatics and nomodynamics are pervasive points of view in the Pure Theory of Law, and both reflect species of empowerment as the endpoint of Kelsen's reconstructions. (shrink)

During World War II, Niels Bohr realized that the nature of war had changed irrevocably due to the introduction of the atomic bomb. This, in his opinion, meant that nation states had to be open about nuclear knowledge and negotiate toward peace. The bomb presented a threat, yet at the same time, an opportunity, as Bohr would argue in his characteristic way. It is not too difficult to point to the epistemological origin of Bohr’s argument: One easily identifies resonances with (...) his ideas on “complementarity” from quantum mechanics. According to Bohr’s doctrine of complementarity, a quantum mechanical object shows certain qualities depending on the experimental perspective from which it is studied; and these qualities may be mutually exclusive. However, they should in fact be looked upon as “complementary” properties that together make up the full picture of the object under investigation.Initially, Bohr could express his ideas to the highest circles of power. This would soon change, howe .. (shrink)

Objective: To identify factors that predict physicians’ intent to comply with the American Medical Association’s ethical guidelines on gifts from the pharmaceutical industry.Methods: A survey was designed and mailed in June 2004 to a random sample of 850 physicians in Florida, USA, excluding physicians with inactive licences, incomplete addresses, addresses in other states and pretest participants. Factor analysis extracted six factors: attitude towards following the guidelines, subjective norms , facilitating conditions , profession-specific precedents , individual-specific precedents and intent. Multivariate regression (...) modelling was conducted.Results: Surveys were received from 213 physicians representing all specialties, with a net response rate of 25.5%. 62% of respondents were aware of the guidelines; 50% had read them. 48% thought that following the guidelines would increase physicians’ credibility and professional image; 68% agreed that it was important to do so. Intent to comply was positively associated with attitude, subjective norms, facilitators and sponsorship of continuing medical education events, while individual-specific precedents had a negative relationship with intent to comply. Predictors of intent were attitude, subjective norms, the interaction term , sponsorship of CME events and individual-specific precedents.Conclusions: Physicians are more likely to follow the AMA guidelines if they have positive attitudes towards the guidelines, greater subjective norms, fewer expectations of CME sponsorship and fewer individual-specific precedents. Physicians believing that important individuals or organisations expect them to comply with the guidelines are more likely to express intent, despite having fewer beliefs that positive outcomes would result through compliance. (shrink)

The fate of liberalism in Russia almost automatically brings to mind the image of something tragic, of something that perished in its very prime. The fate of the theoreticians and political leaders of liberalism, from B.N. Chicherin to P.A. Stolypin and P.N. Miliukov, reflects the fate of the movement itself—disgrace, exile, violent death. The Bolshevik October Revolution can be dated as the final ruin of the liberal movement in Russia. The lifespan of Russian liberalism thus dates from the middle of (...) the nineteenth century to 1917. (shrink)