In the aftermath of the accounting scandals of the early 2000s, the accounting profession experienced increased legislation and rules regulating ethical behavior of professional accountants and accounting firms. This paper considers ethics education for professional accountants (particularly Certified Public Accountants (CPAs)) and concludes that there is a need for a broader, principles-based approach to continuing professional ethics (CPE) in the United States. This conclusion is supported by the recent trend toward principles-based global ethics standards and a review of the current (...) professional standards and CPE requirements for ethics education for CPAs. We present tools, such as listing core values, creation of a personal mission statement, and the utilization of a comprehensive ethical decision-making framework, that can be incorporated into ethics CPE courses for CPAs, ethics education in academic programs, and ethical decisions in practice. We also present results from a survey about ethical dilemmas distributed to a sample of CPAs taking CPE ethics courses. Consistent with our expectations, we find that for ethical dilemmas in which professional standards more clearly apply and the facts were less ambiguous, the CPAs in the sample responded with higher average levels of ethicality and more agreement than for ethical dilemmas when professional standards were not as applicable and facts were more ambiguous. Finally, the paper demonstrates how a comprehensive ethical decision-making framework may be applied to ethical dilemmas, particularly those that cannot be satisfactorily resolved using a rulesbased approach and makes recommendations for future research. (shrink)

In clinical moral decision making, emotions often play an important role. However, many clinical ethicists are ignorant, suspicious or even critical of the role of emotions in making moral decisions and in reflecting on them. This raises practical and theoretical questions about the understanding and use of emotions in clinical ethics support services. This paper presents an Aristotelian view on emotions and describes its application in the practice of moral case deliberation.According to Aristotle, emotions are an original and integral part (...) of (virtue) ethics. Emotions are an inherent part of our moral reasoning and being, and therefore they should be an inherent part of any moral deliberation. Based on Aristotle's view, we examine five specific aspects of emotions: the description of emotions, the attitude towards emotions, the thoughts present in emotions, the reliability of emotions, and the reasonable principle that guides an emotion. We then discuss three ways of dealing with emotions in the process of moral case deliberation. Finally, we present an Aristotelian conversation method, and present practical experiences using this method. (shrink)

Forrest and Gross expose the scientific failure, the religious essence, and the political ambitions of "intelligent design" creationism. They examine the movement's "Wedge Strategy," which has advanced and is succeeding through public relations rather than through scientific research. Analyzing the content and character of "intelligent design theory," they highlight its threat to public education and to the separation of church and state.

The problem of Uniqueness and Explicit Definability of Fixed Points for Interpretability Logic is considered. It turns out that Uniqueness is an immediate corollary of a theorem of Smoryński.

Who are the best subjects for judgment tasks intended to test grammatical hypotheses? Michael Devitt ( [2006a] , [2006b] ) argues, on the basis of a hypothesis concerning the psychology of such judgments, that linguists themselves are. We present empirical evidence suggesting that the relevant divide is not between linguists and non-linguists, but between subjects with and without minimally sufficient task-specific knowledge. In particular, we show that subjects with at least some minimal exposure to or knowledge of such tasks tend (...) to perform consistently with one another—greater knowledge of linguistics makes no further difference—while at the same time exhibiting markedly greater in-group consistency than those who have no previous exposure to or knowledge of such tasks and their goals. (shrink)

The capacity to control emotion is important for human adaptation. Questions about the neural bases of emotion regulation have recently taken on new importance, as functional imaging studies in humans have permitted direct investigation of control strategies that draw upon higher cognitive processes difficult to study in nonhumans. Such studies have examined (1) controlling attention to, and (2) cognitively changing the meaning of, emotionally evocative stimuli. These two forms of emotion regulation depend upon interactions between prefrontal and cingulate control systems (...) and cortical and subcortical emotion-generative systems. Taken together, the results suggest a functional architecture for the cognitive control of emotion that dovetails with findings from other human and nonhuman research on emotion. (shrink)

To the standard propositional modal system of provability logic constants are added to account for the arithmetical fixed points introduced by Bernardi-Montagna in [5]. With that interpretation in mind, a system LR of modal propositional logic is axiomatized, a modal completeness theorem is established for LR and, after that, a uniform arithmetical completeness theorem with respect to PA is obtained for LR.

We prove that all extensions of Heyting Arithmetic with a logic that has the finite frame property possess the de Jongh property.

Emotions play an important part in moral life. Within clinical ethics support (CES), one should take into account the crucial role of emotions in moral cases in clinical practice. In this paper, we present an Aristotelian approach to emotions. We argue that CES can help participants deal with emotions by fostering a joint process of investigation of the role of emotions in a case. This investigation goes beyond empathy with and moral judgment of the emotions of the case presenter. In (...) a moral case deliberation, the participants are invited to place themselves in the position of the case presenter and to investigate their own emotions in the situation. It is about critically assessing the facts in the case that cause the emotion and the related (moral) thoughts that accompany the emotion. It is also about finding the right emotion in a given situation and finding the right balance in dealing with that emotion. These steps in the moral inquiry give rise to group learning. It is a process of becoming open towards the perspectives of others, leading to new insights into what is an appropriate emotion in the specific situation. We show how this approach works in moral case deliberation. A physician presents a situation in which he is faced with a pregnant woman who is about to deliver multiple extremely premature infants at the threshold of viability. The moral deliberation of the case and the emotions therein leads to the participants’ conclusion that “compassion” is a more adequate emotion than “sadness”. The emotion “sadness” is pointed towards the tragedy that is happening to the woman. The emotion “compassion” is pointed towards the woman; it combines consideration and professional responsibility. Through the shift towards compassion, participants experienced more creativity and freedom to deal with the sad situation and to support the woman. The paper ends with an analysis and reflection on the deliberation process. In the conclusion we argue for more attention to emotions in clinical ethics support and offer some directions for doing this in the right way. (shrink)

It can be hard to see where money fits in the world. Money seems both real and imaginary, since it has obvious causal powers, but is also, just as obviously, something humans have just made up. Recent philosophical accounts of money have declared it to be real, but for very different reasons. John Searle and Francesco Guala disagree over whether money is just whatever acts like money, or just whatever people believe to be money. In developing their accounts of institutions (...) as a part of social reality, each uses money as a paradigm institution, but they disagree on how institutions exist. Searle argues that the institution of money belongs to an ontological level separate from the physical world, held up by the collective intentions of a group, while Guala claims that money is a part of the ordinary physical world and is just whatever performs a “money-like function” in a group, regardless of what that group believes about it. Here, we argue that any purely functional account like Guala’s will be unable to capture the distinctive phenomenon of money, since monetary transactions are defined by the attitudes transactors hold toward them. Money will be obscured or misidentified if defined functionally. As we go on to show by examining recent work by Smit et al., belief in money does not require taking on all of Searle’s ontological commitments, but money and mental contents will stand or fall together. (shrink)

In 1995 Visser, van Benthem, de Jongh, and Renardel de Lavalette introduced NNIL-formulas, showing that these are exactly the formulas preserved under taking submodels of Kripke models. In this article we show that NNIL-formulas are up to frame equivalence the formulas preserved under taking subframes of frames, that NNIL-formulas are subframe formulas, and that subframe logics can be axiomatized by NNIL-formulas. We also define a new syntactic class of ONNILLI-formulas. We show that these are the formulas preserved in monotonic images (...) of frames and that ONNILLI-formulas are stable formulas as introduced by Bezhanishvili and Bezhanishvili in 2013. Thus, ONNILLI is a syntactically defined set of formulas axiomatizing all stable logics. This resolves a problem left open in 2013. (shrink)

ZusammenfassungAusgangspunkt dieses Beitrags ist die Frage, wie die vier ethischen Prinzipien äztlichen Handelns – Respekt vor der Autonomie, Wohlergehen des Patienten, Schadensvermeidung und Gleichbehandlung – in der Berufspraxis realisiert werden können. Am Arzt-Patienten-Verhältnis wird die ethische Grundlegung jedes medizinischen Handelns erläutert, die auch das Lernen aus negativen Behandlungsverläufen umfasst. Um die Möglichkeiten für solche Lernprozesse untersuchen zu können, wird vorab eine Unterscheidung zwischen Fehler und Misserfolg vorgenommen. Als Handlungsansatz zur Aufarbeitung zahnärztlicher Misserfolge wird anhand einer empirischen Studie die Methodik des (...) Triadengesprächs vorgestellt. In diesen Gesprächen wurden 21 Misserfolge aus der Praxis reflektiert und rekonstruiert. Es wird aufgezeigt, ob und wie mit der Methode ein verändertes Verständnis des zahnärztlichen Misserfolgs ermöglicht wurde. Schließlich wird das Verfahren aus der Sicht aller an der Studie beteiligten Zahnärzte evaluiert. Die Ergebnisse der Studie zeigen, dass das Triadengespräch als Möglichkeit des expansiven Lernens eine exponierte Stellung erlangen kann. Das daraus resultierende Erfahrungskapital zahnmedizinischer Praktiker hat sodann Einfluss auf das Professionswissen und lässt gleichzeitig eine offene Kultur zum Lernen aus Misserfolgen entstehen. Abschließend werden die ethischen Implikationen des Umgangs mit Misserfolgen im Kontrast zum Umgang mit Fehlern erörtert. (shrink)

The introduction of respiratory machines in the 1950s may have saved the lives of many, but it also challenged the notion of death itself. This development endowed “machines” with the power to form a unique ontological creature: a live body with a “dead” brain. While technology may be blamed for complicating things in the first place, it is also called on to solve the resulting quandaries. Indeed, it is not the birth of the “brain-dead” that concerns us most, but rather (...) its association with a web of epistemological and ethical considerations, where technology plays a central role. The brain death debate in Israel introduces highly sophisticated religious thought and authoritative medical expertise. At focus are the religious acceptance and rejection of brain death by a technologically savvy group of rabbis whose religious doctrine––along with a particular form of religious reasoning––is used to support the truth claims made from the scientific community but challenge the ways in which they are made credible. In our case, brain death as “true” death is made religiously viable with the very use of technological apparatus and scientific rhetoric that stand at the heart of the scientific ethos. (shrink)

Sources of difficulty in insight problem-solving have been identified, but current theories are less successful at explaining discovery of solution ideas. Here, we explore the role of expertise in promoting insight. In Experiment 1, experienced designers and financiers solved visual and verbal problems. Expertise did not influence solution rates for verbal problems, but designers solved more visual problems than financiers, despite similar incorrect initial attempts. In Experiment 2, experienced and novice designers attempted problems either unconstrained, prevented from drawing, or sitting (...) on their hands to prevent drawing and gesture. Hand and drawing constraints removed the positive benefits of expertise. Experienced designers appear to solve visual problems by using strategies to explore the visuo-spatial environment in search of new representations. The results indicate that expert strategic knowledge can be a source of insight. They also show that strategic transfer of expertise to far domains can be achieved. (shrink)

Emotion Review, Volume 14, Issue 2, Page 116-120, April 2022. To make progress related to long-standing questions related to the nature of emotion, we offer the Interactive Activation and Competition framework for Emotion. The IAC-E is not another conventional theory of emotion. Rather, it offers a neural-network-based, algorithmic account of how emotion instances and categories arise. Our approach suggests that there need not be a contradiction between instances of the same emotion being sometimes consistent and sometimes variable. Similarly, there need (...) not be a contradiction between observations of homogeneity and heterogeneity within emotion categories. (shrink)

In this title, new and established scholars demonstrate the application of feminism in a range of academic disciplines including history, philosophy, politics, and sociology.

This introduction a) presents organized religion as a source of "spiritual goods" and briefly summarizes each of the seventeen tradition-centeredarticles; b) explains why organized religion merits the attention of business ethics; c) categorizes the articles according to rubrics useful for teaching and research; d) further explains the value of these essays to academic researchers, business practitioners, and spiritual seekers.

We give alternative characterizations of exact, extendible and projective formulas in intuitionistic propositional calculus IPC in terms of n-universal models. From these characterizations we derive a new syntactic description of all extendible formulas of IPC in two variables. For the formulas in two variables we also give an alternative proof of Ghilardi’s theorem that every extendible formula is projective.

In reference to the different approaches in philosophy(of medicine) of the nature of (medical) technology,this article introduces the topic of this specialissue of Theoretical Medicine and Bioethics, that is,the way the different forms of medical technologyfunction in everyday medical practice. The authorselaborate on the active role technology plays inshaping our views on disease, illness, and the body,whence in shaping our world.

Resource rationality may explain suboptimal patterns of reasoning; but what of “anti-Bayesian” effects where the mind updates in a direction opposite the one it should? We present two phenomena — belief polarization and the size-weight illusion — that are not obviously explained by performance- or resource-based constraints, nor by the authors’ brief discussion of reference repulsion. Can resource rationality accommodate them?

Michael Devitt ([2006a], [2006b]) argues that, insofar as linguists possess better theories about language than non-linguists, their linguistic intuitions are more reliable. (Culbertson and Gross [2009]) presented empirical evidence contrary to this claim. Devitt ([2010]) replies that, in part because we overemphasize the distinction between acceptability and grammaticality, we misunderstand linguists' claims, fall into inconsistency, and fail to see how our empirical results can be squared with his position. We reply in this note. Inter alia we argue that Devitt's (...) focus on grammaticality intuitions, rather than acceptability intuitions, distances his discussion from actual linguistic practice. We close by questioning a demand that drives his discussion—viz., that, for linguistic intuitions to supply evidence for linguistic theorizing, a better account of why they are evidence is required. (shrink)

A long history of research has revealed many neurophysiological changes and concomitant behavioral impacts of sleep deprivation, sleep restriction, and circadian rhythms. Little research, however, has been conducted in the area of computational cognitive modeling to understand the information processing mechanisms through which neurobehavioral factors operate to produce degradations in human performance. Our approach to understanding this relationship is to link predictions of overall cognitive functioning, or alertness, from existing biomathematical models to information processing parameters in a cognitive architecture, leveraging (...) the strengths from each to develop a more comprehensive explanation. The integration of these methodologies is used to account for changes in human performance on a sustained attention task across 88 h of total sleep deprivation. The integrated model captures changes due to time awake and circadian rhythms, and it also provides an account for underlying changes in the cognitive processes that give rise to those effects. The results show the potential for developing mechanistic accounts of how fatigue impacts cognition, and they illustrate the increased explanatory power that is possible by combining theoretical insights from multiple methodologies. (shrink)

Al-Jazeera and other satellite television stations have transformed Arab politics over the last decade.

Research on opioid use in pregnancy is critically important to understand how the opioid epidemic has affected a generation of children, but also raises significant ethical and legal challenges. Embedded ethicists can help to fill the gaps in ethics oversight for such research, but further guidance is needed to help strike the balance between integration and independence.

We study the modal properties of intuitionistic modal logics that belong to the provability logic or the preservativity logic of Heyting Arithmetic. We describe the □-fragment of some preservativity logics and we present fixed point theorems for the logics iL and iPL, and show that they imply the Beth property. These results imply that the fixed point theorem and the Beth property hold for both the provability and preservativity logic of Heyting Arithmetic. We present a frame correspondence result for the (...) preservativity principle Wp that is related to an extension of Löb's principle. (shrink)

The present study aimed to investigate three questions concerning Kahneman’s Endowment Effect. (a) Does the Endowment Effect apply to negotiations on intangible items such as intellectual resources and time invested in academic chores? (b) Does the sequence in which proposals are presented to the negotiators influence the Endowment Effect and, if so, how? (c) Does the Endowment Effect have the same impact in on-going negotiations as in one-shot negotiations? The investigation focused on the trade-off made by students between advanced courses (...) and seminars, which we term as Academic Chores Trade-Off (ACTO). The results indicated the existence of the Endowment Effect in negotiations on the above intangible items (ACTO) but could also be partially interpreted as reflecting the negotiators attempts to improve their positions. The results also supported the existence of a Sequence Effect combined with an intensification of the Endowment Effect. The Endowment Effect in on-going negotiations was not found to be significantly different from that in the one-shot format. (shrink)

Two studies investigated how planning affects intention-behavior consistency. In Study 1 an experimental group and control group which each consisted of 14 undergraduates were requested in computerized interviews to indicate which activities they intended to perform on the following day. Subjects in the experimental group were also requested in a second phase of the interviews to specify when and where they intended to perform the activities. The results showed that activities for which time and place had been specified were more (...) likely to be performed. In Study 2 another 75 undergraduates volunteered to participate in an experiment in which they were requested to perform an activity (reporting mood effects of reading a prose excerpt) by themselves on one of three following days. One group of subjects only agreed to perform the activity, another group agreed to perform the activity as well as indicated when and where they would do it, and a third group in addition to this indicated which other activities they would perform on the same day. In support of the hypothesis that planning an activity increases the likelihood that it will be performed, the results showed that subjects who indicated other activities more frequently performed the target activity. More efficient time management resulting from planning may account for the findings, although further research is needed to show this conclusively. (shrink)

Standard unary modal logic and binary modal logic, i.e. modal logic with one binary operator, are shown to be definitional extensions of one another when an additional axiom |$U$| is added to the basic axiomatization of the binary side. This is a strengthening of our previous results. It follows that all unary modal logics extending Classical Modal Logic, in other words all unary modal logics with a neighborhood semantics, can equivalently be seen as binary modal logics. This in particular applies (...) to standard modal logics, which can be given simple natural axiomatizations in binary form. We illustrate this in the logic K. We call such logics binary expansions of the unary modal logics. There are many more such binary expansions than the ones given by the axiom |$U$|⁠. We initiate an investigation of the properties of these expansions and in particular of the maximal binary expansions of a logic. Our results directly imply that all sub- and superintuitionistic logics with a standard modal companion also have binary modal companions. The latter also applies to the weak subintuitionistic logic WF of our previous papers. This logic doesn’t seem to have a unary modal companion. (shrink)

Emotion Review, Volume 14, Issue 2, Page 99-110, April 2022. Researchers often disagree as to whether emotions are largely consistent across people and over time, or whether they are variable. They also disagree as to whether emotions are initiated by appraisals, or whether they may be initiated in diverse ways. We draw upon Parallel-Distributed-Processing to offer an algorithmic account in which features of an emotion instance are bi-directionally connected to each other via conjunction units. We propose that such indirect connections (...) may be innate as well as learned. These ideas lead to the development of the Interactive Activation and Competition framework for Emotion which allows us to specify when emotions are consistent and when they are variable, as well as when they are appraisal-led and when they are input-agnostic. (shrink)