The rash of high-profile accounting frauds involving internal corporate accountants calls into question the individual accountant’s perceptions of the ethical climate within their organization and the limits to which these professionals will tolerate unethical behavior and/or accept it as the norm. This study uses social cognitive theory to examine the antecedents of individual corporate accountant’s perceived personal fit with their organization’s ethical climate and empirically tests how these factors impact organizational attitudes. A survey was completed by 203 corporate accountants to (...) assess their perception of relevant variables. The results of the structural equation model indicate three significant antecedents relating to ethical climate fit: higher internal levels of locus of control; greater numbers of prior job changes; and higher perceptions of an increasingly better fit with the firm’s ethical climate. Our results also indicate that higher levels of perceived fit to the ethical climate of a firm are associated with higher levels of perceived job satisfaction and organizational commitment. We also theorize that perceptions of an organization’s ethical climate may be reflections of client narcissism and serve a potential indicator of fraud risk. This is an important topic of study, since current auditing standards call for auditors to examine organizational attitudes toward fraud, but offer minimal guidance in doing so. (shrink)

The Evolving Social Responsibilities of Internet Corporate Actors: Pointers Past and Present Content Type Journal Article Category Commentary Pages 455-461 DOI 10.1007/s13347-011-0049-0 Authors Robert Madelin, Directorate General Information Society and Media, European Commission, BU25 06/183, 1049 Brussels, Belgium Journal Philosophy & Technology Online ISSN 2210-5441 Print ISSN 2210-5433 Journal Volume Volume 24 Journal Issue Volume 24, Number 4.

In developing artificial intelligence (AI), researchers often benchmark against human performance as a measure of progress. Is this kind of comparison possible for moral cognition? Given that human moral judgment often hinges on intangible properties like “intention” which may have no natural analog in artificial agents, it may prove difficult to design a “like‐for‐like” comparison between the moral behavior of artificial and human agents. What would a measure of moral behavior for both humans and AI look like? We unravel the (...) complexity of this question by discussing examples within reinforcement learning and generative AI, and we examine how the puzzle of evaluating artificial agents' moral cognition remains open for further investigation within cognitive science. (shrink)

Organoids are quickly becoming an accepted model for understanding human biology and disease. Pluripotent stem cells (PSC) provide a starting point for many organs and enable modeling of the embryonic development and maturation of such organs. The foundation of PSC‐derived organoids can be found in elegant developmental studies demonstrating the remarkable ability of immature cells to undergo histogenesis even when taken out of the embryo context. PSC‐organoids are an evolution of earlier methods such as embryoid bodies, taken to a new (...) level with finer control and in some cases going beyond tissue histogenesis to organ‐like morphogenesis. But many of the discoveries that led to organoids were not necessarily planned, but rather the result of inquisitive minds with freedom to explore. Protecting such curiosity‐led research through flexible funding will be important going forward if we are to see further ground‐breaking discoveries. (shrink)

Anesthesiology training programs are tasked with equipping trainees with the skills to become medically and ethically competent in the practice of anesthesia and to be prepared to obtain board certification, yet there is currently no standardized ethics curriculum within anesthesia training programs in the United States. To bridge this gap, and to provide a validated ethics curriculum to meet the aforementioned needs, in July 2021, a survey was sent to anesthesia scholars in the field of biomedical ethics to identify key (...) areas that should be included in such an ethics curriculum. The responses were rated on a Likert scale and ranked. This paper identifies the top ten topics identified as high priority for inclusion in an anesthesiology training program and consequently deemed most relevant to meet the educational needs of graduates of an anesthesiology residency: (1) capacity to consent; (2) capacity to refuse elective versus lifesaving treatment; (3) application of surrogate decisionmaking; (4) approach to do not resuscitate (DNR) status in the operating room; (5) patient autonomy and advance directives; (6) navigating patient beliefs that may impair care; (7) “futility” in end-of-life care: when to withdraw life support; (8) disclosure of medical errors; (9) clinical criteria for “brain death” and consequences of this definition; and (10) the impaired anesthesiologist. (shrink)

We examine and reject the claim that the past-directed aspect of mental time travel (episodic memory) is unique to humans. Recent work in our laboratory with rats has demonstrated behaviours that resemble judgements about past occasions. Similar to human episodic memory, we can also demonstrate a dissociation in the neural basis of recollection and familiarity in nonhumans.

The main goal of my text is to generalize Alexy's explicative argument against human rights skeptics in order to minimize the overall room for their escape. This argument tries to show that any attempt to intersubjectively justify the nonexistence of human rights as moral rights necessarily commits the so‐called performative self‐contradiction. Alexy worries that the effect of his argument can be weakened by a group reduction of discourse. But I will argue that this worry is overstated because the price of (...) such a reduction is much higher than Alexy estimates. I will then turn to the issue of moral relativism. I will try to show that the explicative argument, if suitably generalized, can cope even with human rights skeptics who think in terms of moral relativism. (shrink)

Cílem této studie je analyzovat emoční manipulaci jako etický problém. Nejprve budu mluvit o emotivismu, což je metaetická teorie, která je oblíbeným terčem kritiky, protože v pojmech emotivismu se těžko rozlišuje morální argumentace od propagandy. Potom proberu samotný pojem manipulace a ukážu nějaké příklady. Manipulace je eticky problematický způsob ovlivňování chování druhého člověka, a to zejména proto, že nerespektuje jeho osobní autonomii. Emoční manipulace je ale docela spletitá záležitost, protože emoční angažovanost nemusí podkopávat osobní autonomii jednotlivce.

This article traces the multiple and rapid changes that have occurred during the past fifteen years, in theorizing "sex/gender arrangements". A secondary aspect is the reception, application and above all modification of these theories by some scholars of European medieval cultural production, in which varieties of difference are found that do not apply in modern societies. Deconstruction of the binary m/f (whether thought of as sexual or gender difference) erupted among feminist thinkers in the 1990s and eventually "queered" academic discourses (...) by destabilizing labels that had been naturalized, including a consistent gender identity for the individual in medieval or modern society. The author claims that queer and post-colonial theory, far from being antithetical to feminist theory, are out-growths of it, and exist in parallel; the proponents of each are concerned with the societal forces, including our own discourses, that maintain difference, and create communities of oppression Yet it is also necessary to raise the question, when will the next radical departure occur, and how will new theories be generated? (shrink)

In this paper, I use interview data drawn from ethnographic work on a Division 1 collegiate cross country team at a large midwestern university in the United States to demonstrate the ways that possessive individualistic discourses around hard work are embodied in classed subjectivities. I find that middle class women, the products of concerted cultivation, tend to focus on the display of hard work, and have anxiety around the value of their production of a hard-working identity. Working class women tend (...) to treat the experience of being disciplined as an athlete as a fortunate opportunity to build physical capital, using the hard work to benefit them as athletes rather than to build their identities. These different attitudes, affected by social class, interact with a dominant discourse around hard work demonstrating the interaction between agency and structure when it comes to forming identities. (shrink)

Nineteenth-century psychiatrists ascribed to a model of health that was predicated on the existence of objective and strictly defined laws of nature. The allegedly “natural” rules governing the production of consumption of food, however, were structured by a set of distinctively bourgeois moral values that demonized over-indulgence and intemperance, encouraged self-discipline and productivity, and treated gentility as an index of social worth. Accordingly, the asylum acted not only as a therapeutic instrument but also as a moral machine that was designed (...) to remake lazy, indolent transgressors into useful, “decorous” citizens. Because the theory and mechanics underlying this machine seemed straightforward and self-evident to psychiatrists, they were confounded when the asylum failed to translate its ideals into reality. While psychiatrists tended to blame this failure on the intractable immorality and weakness of individual patients, particularly paupers and immigrants, a review of the various meanings and uses of food in the hospital reveals the fault lines that ran through the asylum’s ideological structure. (shrink)

Máme tři hlavní teorie blahobytu. První je hédonismus. To je teze, že blahobyt jednotlivce zcela závisí na tom, jak se cítí. Blahobyt prostě spočívá v potěšení. Je pro něj dobré, aby prožíval příjemné zážitky ve svém životě. A špatné je pro něj, aby ve svém životě trpěl. Nejlepší život je pak takový, který znamená největší možnou převahu potěšení nad bolestí. Druhá je teorie touhy, která znamená, že něco je pro někoho dobré, protože to splňuje jeho touhu. Je na tom lépe (...) do té míry, do jaké dostane to, co chce. Stručně, blahobyt spočívá v realizaci subjektivních preferencí. Třetí teorie blahobytu je perfekcionismus. To je názor, že dobrý je rozvoj určitých schopností, které jsou charakteristické pro člověka. Tyto schopnosti zahrnují zejména naši racionalitu, teoretickou i praktickou. Blahobyt spočívá v sebe-zdokonalování, v životě excelentní a ctnostné aktivity, resp. v dobrém fungování lidské bytosti. Počiny, jako jsou úspěšné projekty, poznání, estetická zkušenost, rodičovství a přátelství, jsou konstitutivní pro naši lidskou prosperitu. V tomto článku dospívám k závěru, že tyto tři konkurenční teorie ztělesňují odlišné koncepce autenticity. (shrink)

Znásilnění můžeme předběžně chápat jako nekonsenzuální sex, to znamená sex bez souhlasu. Nabízí se otázka, zda je správné, abychom i dosažení sexu na základě podvodného překroucení nebo zamlčení relevantních a významných faktů kvalifikovali jako znásilnění, tedy jako něco trestuhodného. Myslím, že bychom měli rozlišovat podvod, jehož účelem je dosažení sexu bez souhlasu, a podvod, jehož účelem je dosažení souhlasu k sexu.

Tento článek se zabývá problémem těžké volby při srovnávání dvou velmi odlišných alternativ. Takové srovnání můžeme akceptovat jako skutečné dilema, nebo odmítnout jako chybné posouzení, protože se srovnává něco nesrovnatelného. Ale co přesně namítáme, když někoho kritizujeme, že srovnává nesrovnatelné? Co vlastně znamená, když o někom řekneme, že srovnává jablka s hruškami? Ukážeme si, že hlavním zdrojem problému není skutečnost, že se srovnávají položky různého druhu, ale spíše potřeba zohledňovat relevantní kontexty. Náročnost porovnání je úzce svázána s náročností jeho zdůvodnění. (...) Skutečnost, že se srovnává nesrovnatelné, se pak projevuje ve vadách takového zdůvodnění. Zejména v tom, že se nedostává uspokojivá odpověď na praktické otázky, proč se v daném kontextu porovnávají zrovna tyto dvě položky, proč se zde porovnávají podle tohoto a ne jiného kritéria a co z takového porovnávání pro tento kontext vlastně vyplývá. Problém srovnávání nesrovnatelného bude ilustrován na příkladech z estetiky, etiky a teorie práva. This article deals with the hard choice when comparing two very different alternatives. Such a comparison can be accepted as a true dilemma or it can be rejected as a wrong evaluation because it is compared something incomparable. But what exactly do we object to by criticizing someone for comparing the incomparable? What does it mean to say that someone compares apples with oranges? I will show that the main source of the problem is not the fact that items of different kinds are compared, but rather the need to take into account relevant contexts. The difficulty of comparison is closely linked to the hardness of its justification. The fact that it is comparing the incomparable is then reflected in the defects of such a justification. Especially in the absence of a satisfactory answer to the practical questions why just these two items are compared in the given context, why they are compared here according to this and not another criterion, and what follows from such a comparison for this context. The problem of comparing the incomparable will be illustrated by examples drawn from aesthetics, ethics and legal theory. (shrink)

Tento článek analyzuje problém normativity morálky. Argumentuji, že morálka nás normativně omezuje ve veřejném prostoru důvodů. Některá jednání jsou v dané společenské praxi poskytování a požadování morálních důvodů neobhajitelná. Morální zdůvodňování je zdůvodňováním v pojmech obecných principů s ideou férové nestrannosti k zájmům všech dotčených osob. Morální svědomí nemá nezávislý normativní význam. Normativní síla svědomí je odvozená od presumované způsobilosti morálních principů na jeho pozadí být ospravedlněné v (hypoteticky ideálním) veřejném prostoru důvodů.This paper analyses the problem of normativity of morality. (...) I argue that morality restricts us normatively in the public space of reasons. Some actions are indefensible in the social praxis of giving and asking for moral reasons. Moral reasoning is a reasoning in terms of general principles with the idea of fair impartiality to interests of all affected persons. The moral conscience has not an independent normative significance. The normative force of moral conscience is derivatedly related to the presumptive capability of the moral principles in its background to be justified in the (hypothetically ideal) public space of reasons. (shrink)

Is the possession of taste relevant to the practice of moral and political judgement? For Mary Wollstonecraft and many of her contemporaries, the formation of taste was increasingly significant for...

This essay focuses on the drafts and discussions which went into the first edition of the Perambulation. Lambarde’s autograph drafts and letters set his work in dialogue with other contemporary efforts to study the English past, in particular Matthew parker’s De antiquitate Britannicae ecclesiae. This book developed in tandem with Lambarde’s. Lambarde and parker created and shared drafts in manuscript and print as they delved into Kentish church history. Remnants of their conversations about sources like the Textus Roffensis can be (...) found in their books and even in the manuscripts under discussion. Revision, like reading, was a particular social enterprise with its own conventions. The line between a finished, printed presentation copy and a manuscript draft was completely blurred: both constituted a ‘beare whelpe that lacketh licking’. (shrink)

Westworld calls attention to the fact that freedom comes in kinds as well as in degrees, something philosophers have been trying to explain for as long as people can remember. This chapter explains how distinct Westworld's characters are from each other, and how fresh and real their agonies feel despite reliance on well‐worn tropes. As monstrous humans and hosts play out their hideous fictions but shed tears as they meet their even more horrible fates. One of the premises that makes (...) Westworld work is that hosts are programmed to ignore anything that might disrupt their continued belief in who they are meant to be. The most salient moral of Westworld is that agency and purpose come in endless varieties, wondrous to behold. The constraints upon Westworld's residents and guests remind us that humans live in inherited institutions and internalize one another's ideas. (shrink)

When rare documents are collected and reprinted as Opere, Oeuvres, and Gesammelte Schriften, new diagrams are introduced. For the most part the new are faithful reproductions of the old. Sometimes, however, editors correct or simplify diagrams. Thus, before one writes, “so-and-so represents the area to be squared by seven parallelograms,” the more meticulous among us make a before-and-after comparison to insure that the “So-and-so” dividing the space is in fact the mathematician under scrutiny, and not some subsequent draftsman. This underlines (...) the importance of the facsimile edition. (shrink)

Praxe trestání obvykle zahrnuje utrpení pachatele, a to je něco, co si vyžaduje nějaké ospravedlnění. Můžeme formulovat retributivistické ospravedlnění, podle kterého si pachatel zaslouží trpět, protože spáchal něco špatného. Nebo konsekvencialistické ospravedlnění, že bychom měli trestat, abychom odstrašovali od trestné činnosti, znemožňovali pachatelům další trestnou činnost, příp. abychom je napravili. Snažíme se držet zásady, že za stejný čin má být stejný trest, jenomže různí lidé vnímají stejný trest s různou intenzitou. Navíc, už samotný pojem sankce můžeme chápat více způsoby: v (...) úzce ekonomickém smylu jako cenu za delikt, nebo moralisticky jako emočně podbarvený apel na svědomí pachatele. (shrink)

The Barber of Damascus: Nouveau Literacy in the Eighteenth-Century Ottoman Levant. By Dana Sajdi. Stanford, Calif.: Stanford University Press, 2012. Pp. xv + 293. $60.

The Chief Eunuch of the Ottoman Harem: From African Slave to Power-Broker. By Jane Hathaway. New York: Cambridge University Press, 2018. Pp. xvi + 323. $105, £75.

Francis Bacon (15611626) wrote that good scientists are not like ants (mindlessly gathering data) or spiders (spinning empty theories). Instead, they are like bees, transforming nature into a nourishing product. This essay examines Bacon's "middle way" by elucidating the means he proposes to turn experience and insight into understanding. The human intellect relies on "machines" to extend perceptual limits, check impulsive imaginations, and reveal nature's latent causal structure, or "forms." This constructivist interpretation is not intended to supplant inductivist or experimentalist (...) interpretations, but is designed to explicate Bacon's account of science as a collaborative project with several interdependent methodological goals. (shrink)

When is an ideal of a ring radical or prime? By examining its generators, one may in many cases definably and uniformly test the ideal’s properties. We seek to establish such definable formulas in rings of p-adic power series, such as $\mathbb Q_{p}\langle X\rangle $, $\mathbb Z_{p}\langle X\rangle $, and related rings of power series over more general valuation rings and their fraction fields. We obtain a definable, uniform test for radicality, and, in the one-dimensional case, for primality. This builds (...) upon the techniques stemming from the proof of the quantifier elimination results for the analytic theory of the p-adic integers by Denef and van den Dries, and the linear algebra methods of Hermann and Seidenberg.prepared by Madeline G. Barnicle.E-mail: barnicle@math.ucla.eduURL: https://escholarship.org/uc/item/6t02q9s4. (shrink)