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)

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)

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: [email protected]: https://escholarship.org/uc/item/6t02q9s4. (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)

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)

Under the terms of the UN Convention on the Rights of the Child, which Australia has ratified, children have a right to know who their genetic parents are. As a result, we have a duty to establish these facts and to make this information available for children to access should they wish to know. Introducing mandatory DNA testing of newborns and their alleged genetic parents is one viable option to ensure that this information is available for children to access. Indeed, (...) it may be the only viable option to address childrens' right to the fulfilment of Article 7 of the CRC. There are a number of benefits to obtaining this benefit for children. For one, mandatory DNA testing could solve all disputed paternity cases and finalise them early in the lives of children, thus making life more financially secure for those children in the long term. This could reduce or eliminate the need for fathers to secretly carry out DNA tests in order to disestablish paternity. The large number of benefits gained from identifying genetic parents for children and the small possible risks that they may suffer when this information is withheld give us good reasons to support mandatory DNA testing. (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)

Cultivating an understanding of ethical responsibilities and the societal impacts of technology is increasingly recognized as an important component in undergraduate engineering curricula. There is growing research on how ethics-related topics are taught and outcomes are attained, especially in the context of accreditation criteria. However, there is a lack of theoretical and empirical understanding of the role that educators play in ethics and societal impacts instruction and the factors that motivate and shape their inclusion of this subject in the courses (...) they teach and co-curricular activities they mentor. The goal of this research was to explore the role of faculty’s personal influences on their inclusion of ESI instruction in these settings. Personal influences are distinguished from external or environmental drivers such as teaching assignments, university policies, and department curriculum decisions. This research employed a grounded theory methodology and extracted data from interviews with 19 educators who teach ESI to engineering students to develop an emergent conceptualization of personal influences. Four categorie were identified: intrapersonal, interpersonal, academic, and professional. The findings suggested a wide range of entry points into ESI instruction for faculty members who do not currently teach ESI and for those looking to expand the inclusion of ESI in their courses. Based on these findings, departments and administrators are encouraged to foster educators’ agency, support access to professional development and engagement, facilitate interdisciplinary collaboration, and broaden hiring decisions to account for the impact of educators’ holistic identity on their instruction. (shrink)

In this commentary on a previous Ethics and Social Welfare publication, the authors argue that inclusive and expansive dialogue about interprofessional ethics is more a matter of ??revitalizing?? traditional professional ethics than developing a new field. The dialogue will be most productive of care improvements if it incorporates the service user, includes both health and social care professions, and occurs across countries.

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.

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.

Hope for persons with disabilities is most often associated with the possibility of cure. When cure is not achievable, there remains a dire lack in our socio-cultural imagination around and construction of hopeful disabled futurity. This paper explores Karl Rahner’s eschatology as a means of both deconstructing narrow visions of curative hope and affirming the presence of theological hope that already exists in the lives of disabled people. Ultimately, this paper argues that “crip time”—the time embodied by persons with disabilities—witnesses (...) to a prophetic relationship with time in its openness to the life-giving possibilities of the absolute future. (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...

A model is “any representation or concept that helps us to understand the world whenever common sense or direct observations are inadequate.” Common sense and direct observation often prove inadequate to the complexities of the twenty-first-century cities. Thus, models abound in urban life and governance. However, a model is not only a tool for control but a way of defining a situation. Framing the city so as to render it susceptible to interpretation and intervention is an exercise not merely with (...) scientific or technological value but with rhetorical power. The tradition of comprehensive urban models, beginning with the advent of computers and culminating in the self-analyzing “smart city,” I argue, sidelines this rhetorical power in favor of a tone of scientific authority that, while justifiable in technical domains, does not legitimately scale to the level of a political community. Making good on the civic potential of Big Data thus requires recontextualizing properly scientific enterprises within an adequate political philosophy of the city, allowing for the construction of cultural urban models that set human freedom at the core of its inner workings. (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)

This book offers a new theory of property and distributive justice derived from Talmudic law, illustrated by a case study involving the sale of organs for transplant. Although organ donation did not exist in late antiquity, this book posits a new way, drawn from the Talmud, to conceive of this modern means of giving to others. Our common understanding of organ transfers as either a gift or sale is trapped in a dichotomy that is conceptually and philosophically limiting. Drawing on (...) Maussian gift theory, this book suggests a different legal and cultural meaning for this property transfer. It introduces the concept of the 'divine lien', an obligation to others in need built into the definition of all property ownership. Rather than a gift or sale, organ transfer is shown to exemplify an owner's voluntary recognition and fulfilment of this latent property obligation. (shrink)

In keeping with the general theme of the General Assembly of CIPSH in Beijing, 2004, in this article I emphasize the potential of the internet to impact the use of works of art in public and private museums for study and research, and for the publication of research. The possibility exists nowadays of creating a hyper-real ‘musée imaginaire’ or ‘museum without walls’ to use André Malraux's phrase of more than fifty years ago. It is hard to see how it could (...) be anything but a benefit to human knowledge to have images of all works in the public domain (that is, for which the creator's copyright has expired) available on the world wide web. Under US law this year (2006) that would mean all works created before 1911. There are encouraging developments in that direction, but there is also constant legal wrangling. And I have to admit there are sometimes two sides to the question, even if I think one argument is far stronger than the other. (shrink)

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)

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)

Iconophobia, literally the fear of religious images, usually occurs in proportion to the powers attributed to them by their believers. In the worst cases, these fears have led to, or coincide with, a cycle of violence that may involve the actual destruction of images (iconoclasm) and of human life. Semiotics helps interpret the interconnectedness of these seemingly separate events. Most iconoclasm involves confusion between the image or sign (such as a statue) and its referent (the actual subject), and a re-encoding (...) of the signified (the meanings assigned to the sign). This article explores four case studies. In the aftermath of iconoclasm, fragments and ruins can be trans-valued as relics, and thus inspire hatred of the perpetrator and sympathy for the group whose sacred precincts have been violated. Or, broken statues may be preserved by a re-encoding as `art'. Yet not only do historical models warn of recurring conditions in which violence may be perpetrated against people and objects, but the more recent examples indicate that even great works of art that capitalist society deems world treasures cannot be taken out of the currency of iconoclastic exchange. (shrink)

The instability inherent in the historical inventory of mathematical objects challenges philosophers. Naturalism suggests we can construct enduring answers to ontological questions through an investigation of the processes whereby mathematical objects come into existence. Patterns of historical development suggest that mathematical objects undergo an intelligible process of reification in tandem with notational innovation. Investigating changes in mathematical languages is a necessary first step towards a viable ontology. For this reason, scholars should not modernize historical texts without caution, as the use (...) of anachronistic notation tends to impede, rather than enhance, our ability to recognize the emergent nature of mathematical objects. (shrink)