To date, much of the current research has focused on examining the direct relationships between the components of the fraud triangle theory and fraud intention. However, limited empirical studies have explored the mediating effects of rationalization and opportunity. Therefore, the main aim of this study was to examine the mediating role of rationalization and opportunity on the direct relationship between pressure and fraud intention, as well as the relationship between pressure and opportunity. A sample of 166 managers participated in the (...) study, and partial least squares structural equation modelling was used to test the proposed model and hypotheses. Results showed that pressure was positively related to both rationalization and fraud intention. Moreover, the relationship between pressure and fraud intention was found to be partially mediated by both rationalization and opportunity. Similarly, rationalization was also found to partially mediate the relationship between pressure and opportunity. These findings suggest that pressure can increase fraud intention directly, as well as indirectly through rationalization and opportunity. This study contributes to the current literature by shedding light on the interplay among the three key components of the fraud triangle theory and their effects on fraud intention. The study provides valuable insights for relevant stakeholders, both theoretically and practically. (shrink)

Est ici publiée une délimitation de frontière entre deux cités phocidiennes, Phanoteus et Stiris, datant vraisemblablement du me s. av. J.-C. Résultant d'un arbitrage de juges venus d'une cité tierce, elle est sans doute l'un des plus anciens témoignages de cette pratique. Le terme par lequel les arbitres sont désignés dans cette inscription, gaodikai, est l'occasion de se demander s'il existait en Grèce des spécialistes des litiges territoriaux. Quant à la délimitation elle-même, elle énumère des points de repère dont les (...) noms ne manquent pas d'intérêt : le lieu de départ, appelé Phokion, a un statut territorial et politique qui pose problème, tout comme son éventuelle identité avec un sanctuaire fédéral phocidien connu par Pausanias, le Phoki- kon. S'il est impossible de retrouver sur le terrain la frontière décrite dans cette inscription, l'existence même de la délimitation a pour intérêt de révéler la possibilité d'un litige frontalier, en dépit du massif d'Hélikon qui paraîtrait a priori constituer une frontière naturelle entre Phanoteus et Stiris. (shrink)

In the United States, patients have a clear right to determine what is done to them by doctors. Starting in the early 20th century, multiple court cases paved the way for our current understanding...

There has long been tension between bioethicists whose work focuses on classical philosophical inquiry and those who perform empirical studies on bioethical issues. While many have argued that empirical research merely illuminates current practices and cannot inform normative ethics, others assert that research-based work has significant implications for refining our ethical norms. In this essay, I present a novel construct for classifying empirical research in bioethics into four hierarchical categories: Lay of the Land, Ideal Versus Reality, Improving Care, and Changing (...) Ethical Norms. Through explaining these four categories and providing examples of publications in each stratum, I define how empirical research informs normative ethics. I conclude by demonstrating how philosophical inquiry and empirical research can work cooperatively to further normative ethics. (shrink)

The American Journal of Bioethics, Volume 11, Issue 11, Page 22-23, November 2011.

Interpretation of first four sutras of Brahmasūtra of Bādarāyaṇa on the basis of Śaṅkarācārya's commentary on Vedanta.

This paper has two aims. First, to bring together the models of temporal phenomenology on offer and to present these using a consistent set of distinctions and terminologies. Second, to examine the methodologies currently practiced in the development of these models. To that end we present an abstract characterisation in which we catalogue all extant models. We then argue that neither of the two extreme methodologies currently discussed is suitable to the task of developing a model of temporal phenomenology. An (...) entirely top-down methodology is largely insensitive to empirical findings, while one that is entirely bottom-up is insensitive to both introspective evidence and more general philosophical considerations. We recommend a methodology that falls between these two extremes. (shrink)

The American Journal of Bioethics, Volume 12, Issue 8, Page 15-17, August 2012.

The growing support for voluntary active euthanasia is evident in the recently approved Dutch Law on Termination of Life on Request. Indeed, the debate over legalized VAE has increased in European countries, the United States, and many other nations over the last several years. The proponents of VAE argue that when a patient judges that the burdens of living outweigh the benefits, euthanasia can be justified. If some adults suffer to such an extent that VAE is justified, then one may (...) conclude that some children suffer to this extent as well. In an attempt to alleviate the suffering of extremely ill neonates, the University Medical Center Groningen developed a protocol for neonatal euthanasia. In this article, I first present the ethical justifications for VAE and discuss how these arguments relate to euthanizing ill neonates. I then argue that, even if one accepts the justification for VAE in adults, neonatal euthanasia cannot be supported, primarily because physicians and parents can never accurately assess the suffering of children. I argue that without the testament of the patient herself as to the nature and magnitude of her suffering, physicians can never accurately weigh the benefits and burdens of a child’s life, and therefore any such system would condemn to death some children whose suffering is not unbearable. I conclude that because the primary duty of physicians is to never harm their patients, neonatal euthanasia cannot be supported. (shrink)

The American Society for Bioethics and Humanities promulgated standards for clinical ethics consultants and is currently developing a national Quality Attestation in Clinical Ethics Consultation to assist facilities in ensuring that those performing clinical ethics consultations meet minimum standards. As the field moves towards such professionalization, there is a need to provide access to qualified clinical ethicists at a broad range of medical facilities. Currently, however, there are insufficient numbers of trained clinical ethicists to staff all healthcare facilities, and many (...) facilities lack the necessary resources to hire staff clinical ethicists. In this review, we describe several models for providing expert clinical ethics support to remote facilities that lack access to qualified clinical ethicists. Based on this analysis, we recommend telemedicine as the optimal model providing expert support to local ethics committee members tasked with providing clinical ethics consultation services. (shrink)

Volume 25, Issue 3, March 2025, Page 26-28.

The American Journal of Bioethics, Volume 11, Issue 6, Page 41-42, June 2011.

Collected articles on Burmese linguistic and literature.

(2011). Life and Death Choices in Neonatal Care: Applying Shared Decision-Making Focused on Parental Values. The American Journal of Bioethics: Vol. 11, No. 2, pp. 35-36.

Where does the study of the flow of time belong: physics, the cognitive sciences, philosophy, or somewhere else? Physicists and philosophers have set themselves up into two camps: those who believe there is genuine flow or becoming in the world and those who believe there is just a block of events. What had not been considered is whether the subjective feeling of flow of time is the same the world over, whether it could be tampered with by brain injury, or (...) whether it is present at all developmental stages. We lay out the problem, explain terms, and provide synopses of relevant ideas. (shrink)

One of Julian Barbour’s main aims is to solve the problem of time that appears in quantum geometrodynamics (QG). QG involves the application of canonical quantization procedure to the Hamiltonian formulation of General Relativity. The problem of time arises because the quantization of the Hamiltonian constraint results in an equation that has no explicit time parameter. Thus, it appears that the resulting equation, as apparently timeless, cannot describe evolution of quantum states. Barbour attempts to resolve the problem by allegedly eliminating (...) time from his interpretation of QG. In order to evaluate the efficacy of his solution, it is necessary to ascertain in what sense time has been eliminated from his theory. I proceed to do so by developing a form of conceptual analysis that is applicable to the concept of time in physical theories and applying this analysis to Barbour’s account. (shrink)

A fundamental characteristic of human visual perception is the ability to group together disparate elements in a scene and treat them as a single unit. The mechanisms by which humans create such groupings remain unknown, but grouping seems to play an important role in a wide variety of visual phenomena, and a good understanding of these mechanisms might provide guidance for how to improve machine vision algorithms. Here, we build on a proposal that some groupings are the result of connections (...) in cortical area V2 that join disparate elements, thereby allowing them to be selected and segmented together. In previous instantiations of this proposal, connection formation was based on the anatomy (e.g., extent) of receptive fields, which made connection formation obligatory when the stimulus conditions stimulate the corresponding receptive fields. We now propose dynamic circuits that provide greater flexibility in the formation of connections and that allow for top-down control of perceptual grouping. With computer simulations we explain how the circuits work and show how they can account for a wide variety of Gestalt principles of perceptual grouping, texture segmentation tasks, amodal illusory contours, and ratings of perceived groupings. We propose that human observers use such top-down control to implement task-dependent connection strategies that encourage particular groupings of stimulus elements in order to promote performance on various visual tasks. (shrink)

The classical estrogen receptor model does not sufficiently account for the tumor‐promoting activity of extrogens or for the antiproliferative effect of antiestrogens in estrogen‐dependent tumors. Particular difficulties not readily accommodated within the model are that hormonal autonomy can supervene without loss of the estrogen receptor and that antiestrogen effects are highly context‐dependent, without apparent differences in the estrogen receptor itself or in metabolic transformation of antiestrogens. Recent studies suggest that estrogens may promote cell proliferation, in part, through the mediation of (...) growth factors and that antiestrogens may exert some of their effects by mechanisms unrelated to the estrogen receptor. (shrink)

Although perceptual grouping has been widely studied, its mechanisms remain poorly understood. We propose a neural model of grouping that, through top-down control of its circuits, implements a grouping strategy involving both a connection strategy (which elements to connect) and a selection strategy (that defines spatiotemporal properties of a selection signal to segment target elements and facilitate identification). We apply the model to a letter discrimination task that investigated relationships among uniform connectedness and the grouping principles of proximity and shape (...) similarity. Participants reported whether small circles formed a global letter E or H, and these circles could be connected by a line or be embedded in a matrix of squares. In the model, a good grouping strategy for this task consists of a connection strategy that connects circles but not squares for all conditions and a selection strategy that uses a selection signal of varying size, depending on whether squares were present. Consistent with empirical results, which were verified in two replication studies, model performance is worse with distractor squares, and line connectors improve performance only in the condition with squares. Rather than relying on abstract grouping principles, we show how the empirical results can be explained in terms of observers implementing a task-dependent grouping strategy that promotes overall performance. (shrink)

Throughout the 20th century, many doctors did not view pain management as an important aspect of their practice. Because pain cannot be objectively measured by the doctor, many doctors found it dif...

Collected works of author predominantly on Sakyapa liturgical, rituals, and sadhanas texts.

Supercommentary on Siddhāntabindu of Madhusūdana Sarasvatī, exegesis of Daśaślokī, treatise of the Advaita school in Indic philosophy, by Śaṅkarācārya.

Volume 20, Issue 3, March 2020, Page 19-21.

Volume 20, Issue 6, June 2020, Page 30-32.