Although regulators have identified ethical lapses as a key factor contributing to auditors’ failure to detect their clients’ fraudulent financial reporting, research using ethical theory to examine auditors’ fraud detection remains limited. We provide evidence on the joint effect of ethical idealism and trait skepticism on auditors’ fraud judgments. Ethical idealism reflects an individual’s concern for the welfare of others while trait skepticism reflects an individual’s disposition to validating a proposition. Forsyth theorizes that there is an association between ethical idealism (...) and tolerance for deception. Drawing on that insight, we posit that ethical idealism and trait skepticism have a complementary effect on auditors’ fraud planning performance. This is because the former determines an auditor’s tolerance for allowing a client to get away with an ethically questionable act while the latter is important in determining how evidence is generally sought and evaluated. We used the Forsyth ethical position questionnaire to measure ethical idealism and the Hurtt :149–171, 2010) scale to measure trait skepticism. Our results indicate that there is a significant positive association between trait skepticism and the number of effective audit procedures but only for auditors who have high ethical idealism. The results highlight the importance of measuring and controlling for the effects of these traits when evaluating fraud detection performance. The paper also contributes by showing that an ethics theory can generate additional understanding of and insights into an important accounting phenomenon. (shrink)

Using an interpreter in qualitative interviews: does it threaten validity?There is an extensive literature on the problem of translating scales for use across cultures, but very little is published on the problems of conducting qualitative interviews in another language with assistance of an interpreter. The aim of this paper is to describe and discuss threats to validity that arise when conducting qualitative interviews using an interpreter. Ten female student nurses in two cities in Lithuania were interviewed about how they perceived (...) their educational program. All interviews were conducted in English with an interpreter. When using an interpreter to conduct interviews, potential threats to validity arise at various points in the interview process. A threat arises when the researcher, whose first language is Swedish, addresses a question in English to the interpreter, another during the translation by the interpreter from English to Lithuanian, and again when the interpreter translates the interviewee’s Lithuanian responses to English. In the last situation, the researcher may not know whether the interpreter has summarized and/or modified the responses. To mitigate these problems, the interpreter should not only have the required linguistic abilities, but also be trained in the research field. The researcher has to be aware of these threats to validity and make efforts to meet and limit their effects. (shrink)

It is widely agreed among health professionals that couples using donor insemination should be offered counselling on the topic of donor conception disclosure. However, it is clear from the literature that there has long been a lack of agreement about which counselling approach should be used in this case: a directive or a non-directive approach. In this paper we investigate which approach is ethically justifiable by balancing the two underlying principles of autonomy and beneficence. To overrule one principle in favour (...) of another, six conditions should be fulfilled. We analyse the arguments in favour of the beneficence principle, and consequently, a directive approach. This analysis shows that two conditions are not met; the principle of autonomy should not be overridden. Therefore, at this moment, a directive counselling approach on donor conception disclosure cannot be ethically justified. (shrink)

Already at a relatively early stage, modern sign language linguistics focused on the representation of (actions, locations, and motions of) referents (1) through the use of the body and its different articulators and (2) through the use of particular handshapes (in combination with an orientation, location, and/or movement). Early terminology for (1) includesrole playing, role shifting, androle takingand for (2)classifier constructions/predicatesandverbs of motion and location. More recently, however, new terms, includingenactmentandconstructed actionfor (1) anddepicting signsfor (2) have been introduced. This article (...) provides a brief overview of the history of enactment and depiction in the sign linguistic literature but mainly focuses on issues related to terminology (and terminology shifts). First, we consider the relation between role shifting and constructed action. We question the idea that these terms can be used interchangeably and rather suggest that they capture different, but related functions. Subsequently, we zoom in on the conceptualization of depicting signs, indicating verbs, pointing signs and fully lexical signs and the relation between these signs and the method of depicting. Where earlier research often associates depicting with the use of specific types of structures, we promote the idea that depicting is a semiotic diverse practice. In doing so, we show that the conceptualization of the different sign types and the terms that are used to refer to these phenomena do not accurately capture the way these signs are used in actual signed discourse and propose a reconceptualization of the different sign types in the lexico-grammar of Flemish Sign Language (VGT) as composite signs that can describe, depict and indicate meaning in various ways. In this way, this article illustrates (1) the risks that may come with the execution of terminology shifts and (2) the importance of making a clear distinction between form and function, i.e., we show that it is important to be careful with assuming a (too) exclusive relation between a certain function and one or more particular forms. (shrink)

Cinema has long played a crucial role in the way that societies remember and represent themselves. In the last quarter century, film has been an important medium in the public debate around the memory of the Holocaust and of Hiroshima; of the Algerian war for independence and of the Spanish Civil War; of the Allende legacy in Chile, the utopian dreams of 1968, and the aborted project of the German Democratic Republic; in identity formation in Palestine and in the African (...) diaspora. Hedges discusses the role of cinema within a global perspective that spans five continents, and proposes an original typology of cultural memory. In the process, she re-evaluates the contributions of major directors and uncovers hitherto neglected yet important works. The author develops her arguments in an approachable style that will encourage readers to rethink their own memories of films and to reflect on the way that cinema contributes to collective and cultural memory. The book's innovative approach should transform the way that we think of film and its social effects. (shrink)

J. Šmajs’ concept of evolutionary ontology has attracted much attention in recent years especially in Czech and Slovak academic circles, yet it remains, as some of its proponents claim, undervalued in Britain and the US. Even in the Czech Republic and Slovakia, there are, in addition to its strong supporters, several authors who almost a priori reject the concept, pointing to several questionable, contradictory or even mutually exclusive or self-refuting arguments. In this paper, mainly based on a comprehensive analysis of (...) the first part of Šmajs’ book, Evoluční ontologie kultury a problém podnikání (2012) [Evolutionary Ontology of Culture and The Issues Of Business], we attempt to demonstrate that the opponents of Šmajs’ concept are closer to the truth, since the concept, we believe, is just another variation on the extreme escalation of philosophical naturalism. (shrink)

In this book, Andy Mueller examines the ways in which epistemic and practical rationality are intertwined. In the first part, he presents an overview of the contemporary debates about epistemic norms for practical reasoning, and defends the thesis that epistemic rationality can make one practically irrational. Mueller proposes a contextualist account of epistemic norms for practical reasoning and introduces novel epistemic norms pertaining to ends and hope. In the second part Mueller considers current approaches to pragmatic encroachment in epistemology, ultimately (...) arguing in favor of a new principle-based argument for pragmatic encroachment. While the book defends tenets of the knowledge-first programme, one of its main conclusions is thoroughly pragmatist: in an important sense, the practical has primacy over the epistemic. (shrink)

Informed consent is a key condition for prenatal screening programmes to reach their aim of promoting reproductive autonomy. Reaching this aim is currently being challenged with the introduction of non‐invasive prenatal testing (NIPT) in first‐trimester prenatal screening programmes: amongst others its procedural ease—it only requires a blood draw and reaches high levels of reliability—might hinder women’s understanding that they should make a personal, informed decision about screening. We offer arguments for a renewed recognition and use of informed consent compared to (...) informed choice, and for a focus on value‐consistent choices and personalized informational preferences. We argue for a three‐step counselling model in which three decision moments are distinguished and differently addressed: (1) professionals explore women’s values concerning whether and why they wish to know whether their baby has a genetic disorder; (2) women receive layered medical‐technical information and are asked to make a decision about screening; (3) during post‐test counselling, women are supported in decision‐making about the continuation or termination of their pregnancy. This model might also be applicable in other fields of genetic (pre‐test) counselling, where techniques for expanding genome analysis and burdensome test‐outcomes challenge counselling of patients. (shrink)

A survey of Euclid's Elements, this text provides an understanding of the classical Greek conception of mathematics and its similarities to modern views as well as its differences. It focuses on philosophical, foundational, and logical questions — rather than strictly historical and mathematical issues — and features several helpful appendixes.

It is a popular thought that emotions play an important epistemic role. Thus, a considerable number of philosophers find it compelling to suppose that emotions apprehend the value of objects and events in our surroundings. I refer to this view as the Epistemic View of emotion. In this paper, my concern is with a rivaling picture of emotion, which has so far received much less attention. On this account, emotions do not constitute a form of epistemic access to specific axiological (...) aspects of their objects. Instead it proposes that they are ways of taking a stand or position on the world. I refer to this as the Position-Taking View of emotion. Whilst some authors seem sympathetic to this view, this it has so far not been systematically motivated and elaborated. In this paper, I fill this gap and propose a more adequate account of our emotional engagement with the world than the predominant epistemic paradigm. I start by highlighting the specific way in which emotions are directed at something, which I contrast with the intentionality of perception and other forms of apprehension. I then go on to offer a specific account of the valence of emotion and show how this account and the directedness of emotions makes them intelligible as a way of taking a position on something. (shrink)

This book represents a considerable revision and expansion of Public Choice II. Six new chapters have been added, and several chapters from the previous edition have been extensively revised. The discussion of empirical work in public choice has been greatly expanded. As in the previous editions, all of the major topics of public choice are covered. These include: why the state exists, voting rules, federalism, the theory of clubs, two-party and multiparty electoral systems, rent seeking, bureaucracy, interest groups, dictatorship, the (...) size of government, voter participation, and political business cycles. Normative issues in public choice are also examined including a normative analysis of the simple majority rule, Bergson–Samuelson social welfare functions, the Arrow and Sen impossibility theorems, Rawls's social contract theory and the constitutional political economy of Buchanan and Tullock. (shrink)

Mueller et al. discuss the role of acoustic cues in detecting language structure more generally. Across languages, there are clear links between acoustic cues and syntactic structure. They show that AGL experiments implementing analogous links demonstrate that prosodic cues, as well as various auditory biases, facilitate the learning of structural rules. Some of these biases, e.g. for auditory grouping, are also present in other species.

For each research protocol that they review, institutional review boards must assess whether the risks of the protocol are acceptable in relation to the potential direct benefits to study participants and/or society. This requirement means that an IRB should first identify risks that are not compensated by direct benefits to the subjects and then judge whether these so-called net risks are acceptable in relation to the benefits to society. We argue that the conventional approach to risk-benefit assessment is not accurate (...) enough to identify all net risks involved in any given protocol. Two relatively new approaches—the component analysis approach and the net risks test—can be of much more use to review boards, especially when used together. (shrink)

Increasingly, companies implement social and environmental standards as instruments towards corporate social responsibility in supply chains. This is based on the assumption that such standards increase legitimacy among stakeholders. Yet, a wide variety of standards with different requirement levels exist and companies might tend to introduce the ones with low exigencies, using them as a legitimacy front. This strategy jeopardizes the reputation of social and environmental standards among stakeholders and their long-term trust in these instruments of CSR, meaning that all (...) expenses for their implementation are of no avail for the companies. Therefore, this paper highlights which criteria are important for the selection, implementation and improvement in order to achieve a company's aim, but also to strengthen the legitimacy of social and environmental standards. This research is based on conceptual thought and some existing empirical research, comparing four different social and environmental standards, revealing weaknesses and strengths. It exposes the basic conditions for the success of such standards among stakeholders and identifies the need for more empirical data. (shrink)

Increasingly, companies implement social and environmental standards as instruments towards corporate social responsibility (CSR) in supply chains. This is based on the assumption that such standards increase legitimacy among stakeholders. Yet, a wide variety of standards with different requirement levels exist and companies might tend to introduce the ones with low exigencies, using them as a legitimacy front. This strategy jeopardizes the reputation of social and environmental standards among stakeholders and their long-term trust in these instruments of CSR, meaning that (...) all expenses for their implementation are of no avail for the companies. Therefore, this paper highlights which criteria are important for the selection, implementation and improvement in order to achieve a company's aim, but also to strengthen the legitimacy of social and environmental standards. This research is based on conceptual thought and some existing empirical research, comparing four different social and environmental standards, revealing weaknesses and strengths. It exposes the basic conditions for the success of such standards among stakeholders and identifies the need for more empirical data. (shrink)

I will argue for a novel variant of the knowledge norm for practical reasoning. In Sect. 2, I will look at current variations of a knowledge norm for practical reasoning and I will provide reasons to doubt these proposals. In Sects. 3 and 4, I develop my own proposal according to which knowledge is the norm of apt practical reasoning. Section 5 considers objections. Finally, Sect. 6 concerns the normativity of my proposed knowledge norm and its significance.

Goethe's objections to Newton's theory of light and colours are better than often acknowledged. You can accept the most important elements of these objections without disagreeing with Newton about light and colours. As I will argue, Goethe exposed a crucial weakness of Newton's methodological self-assessment. Newton believed that with the help of his prism experiments, he could prove that sunlight was composed of variously coloured rays of light. Goethe showed that this step from observation to theory is more problematic than (...) Newton wanted to admit. By insisting that the step to theory is not forced upon us by the phenomena, Goethe revealed our own free, creative contribution to theory construction. And Goethe's insight is surprisingly significant, because he correctly claimed that all of the results of Newton's prism experiments fit a theoretical alternative equally well. If this is correct, then by suggesting an alternative to a well-established physical theory, Goethe developed the problem of underdete... (shrink)

This essay presents a novel approach to specifying the meaning of the concept of populism, on the political position it occupies and on the nature of populism. Employing analytic techniques of concept clarification and recent analytic ideology critique, it develops populism as a political kind in three steps. First, it descriptively specifies the stereotype of populist platforms as identified in extant research and thereby delimits the peculiar political position populism occupies in representative democracies as neither inclusionary nor fascist. Second, it (...) specifies on this basis analytically–normatively the particular stance towards liberal representative democracy (in particular towards popular sovereignty and democratic legitimacy) that unifies populism’s political position and explains how populist politics can be compelling for democratic citizens. The normative core (populist ideology) turns out to require no more than two general principles of legitimizing political authority by elections. Surprisingly, it does not need a separate anti-pluralist or exclusionary commitment: it entails it. Third, this normative model allows a response to a contested question in the theoretical discussion, namely, whether populism (properly specified) can be democracy-enhancing. The article defends the negative answer in virtue of the normative core alone and does so as much vis-à-vis a minimal (purely electoral) as vis-à-vis a normatively ambitious (liberal) conception of democracy. The reconstruction of the normative core of populist ideology enables a novel argument to show that populism is incompatible with the continued democratic legitimation of political authority even in the normatively most austere conception of ‘electoral democracy’, not just with ‘liberal democracy’. Assuming a normatively more ambitious concept of democratic legitimation in terms of political autonomy, the model also produces an extremely direct argument showing that populists cannot fulfil their promise of ‘taking back control’ over political decision-making to the population. (shrink)

The ability to process center‐embedded structures has been claimed to represent a core function of the language faculty. Recently, several studies have investigated the learning of center‐embedded dependencies in artificial grammar settings. Yet some of the results seem to question the learnability of these structures in artificial grammar tasks. Here, we tested under which exposure conditions learning of center‐embedded structures in an artificial grammar is possible. We used naturally spoken syllable sequences and varied the presence of prosodic cues. The results (...) suggest that mere distributional information does not suffice for successful learning. Prosodic cues marking the boundaries of the major relevant units, however, can lead to learning success. Thus, our data are consistent with the hypothesis that center‐embedded syntactic structures can be learned in artificial grammar tasks if language‐like acoustic cues are provided. (shrink)

Essays discuss reason and understanding, interpretation, language, meaning, the human sciences, social sciences, and general hermeneutic theory.

Genetic modification of crop plants is frequently described by its proponents as a continuation of the ancient process of domestication. While domestication, crop breeding, and GM all modify the genomes and phenotypes of plants, GM fundamentally differs from domestication in terms of the biological and sociopolitical processes by which change occurs, and the subsequent impacts on agrobiodiversity and seed sovereignty. We review the history of domestication, crop breeding, and GM, and show that crop breeding and GM are continuous with each (...) other in many important ways, but represent a momentous break from domestication because they move plant evolution off of farms and into centralized institutions. The social contexts in which these processes unfold dictate who holds rights to germplasm and agricultural knowledge, shape incentives to effect particular kinds of changes in our crops, and create or constrict biodiversity. Presenting GM as a continuation of domestication puts forward a false equivalency that fundamentally misrepresents how domestication, crop breeding, and GM occur. In doing so, this narrative diminishes public understanding of these important processes and obscures the effects of industrial agriculture on in situ biodiversity and the practice of farming. This misrepresentation is used in public-facing science communication by representatives of the biotechnology industry to silence meaningful debate on GM by convincing the public that it is the continuation of an age-old process that underlies all agricultural societies. (shrink)

The past 20 years have seen dramatic rises in suicide rates in the United States and other countries around the world. These trends have been identified as a public health crisis in urgent need of new solutions and have spurred significant research efforts to improve our understanding of suicide and strategies to prevent it. Unfortunately, despite making significant contributions to the founding of suicidology – through Emile Durkheim’s classic Suicide (1897/1951) – sociology’s role has been less prominent in contemporary efforts (...) to address these tragic trends, though as we will show, sociological theories offer great promise for advancing our understanding of suicide and improving the efficacy of suicide prevention. Here, we review sociological theory and empirical research on suicide. We begin where all sociologists must: with Durkheim. However, we offer a more comprehensive understanding of Durkheim’s insights into suicide than the prior reviews provided by those in other disciplines. In so doing, we reveal the nuance and richness of Durkheim’s insights that have been largely lost in modern suicidology, despite being foundational to all sociological theories of suicide – even those that have moved beyond his model. We proceed to discuss broadly acknowledged limitations to Durkheim’s theory of suicide and review how more recent theoretical efforts have not only addressed those concerns, but have done so by bringing a larger swatch of sociology’s theoretical and empirical toolkit to bare on suicide. Specifically, we review how recent sociological theories of suicide have incorporated insights from social network theories, cultural sociology, sociology of emotions, and sociological social psychology to better theorize how the external social world matters to individual psychological pain and suffering. We conclude by making explicit bridges between sociological and psychological theories of suicide; by noting important limitations in knowledge about suicide – particularly regarding the roles of organizations, inequality, and intersectionality in suicide – that sociology is well situated to help address. (shrink)

“INTELLECTUAL LIGHTENING”: A tribute to John Harris through a collection of memories, imaginary books, fictional reviews, and an interview. John Harris’ impressive and diverse academic career is illustrated and remembered by his colleagues who each contribute with a special memory, story or fake book review, in order to thank John and to cherish the memories. A good philosopher, a kind person, a teacher, different aspects of his work are discussed.

Over the last few decades there has been a revival of interest in virtue ethics, with the emphasis on the virtuous caregiver. This paper deals with the ‘virtuous patient’, specifically the patient with End Stage Renal Disease (ESRD). We believe that a virtue approach provides insights not available to current methods of studying coping styles and coping strategies. Data are derived from seven semi-structured in-depth interviews. The transcripts of the interviews were subjected to an Interpretative Phenomenological Analysis (IPA). The focus (...) of the analysis was on ‘living well with chronic illness’. It appears that the moral challenges faced by patients with an ESRD are manifold. When they are invited to tell the story of their illness, they do not explicitly speak of virtues, but they often refer to moral qualities, and to attitudes that can be regarded as virtuous. We identify several such concepts in the narratives of patients with ESRD. We conclude that the Aristotelian model of virtue ethics is particularly descriptively (and possibly also normatively) relevant to the explanation of the life narratives and the moral challenges of patients with an ESRD. (shrink)

The prelims comprise: Introduction Chance, Choice, and Circumstances Genes and Lifestyle Third Parties' Susceptibilities Conclusion Notes.

Bobier argued that hope is necessary for practical deliberation. I will demonstrate that Bobier’s argument for this thesis fails. The problem is that one of its main premisses rests on a sufficient condition for hoping that is subject to counterexamples. I consider two ways to save the argument, but show that they are unsuccessful in doing so.

Numinous spaces in British literature from William Wordsworth to Samuel Beckett -- Jesus figures in American literature from Ralph Waldo Emerson to Edward Albee -- Using Bakhtin's definitions to discover ethical voices in Solzhenitsyn and Tolstoy -- René Girard's categories of scapegoats in literature of the American South -- Hopkins's metaphysics of nature as sacred disclosure -- The book of job as mirrored in Hopkins's metaphysics -- Beckett's mythos of the absence of God.

Given the plethora of weight loss interventions, Devine and Barnhill rightly propose to also investigate unintended consequences. I agree. Some questions need to be raised: unintended consequences is a messy concept. How to distinguish between surprises and pseudo-unintended consequences? How to make sure that such research is not a box-ticking formality? And will results be implemented?

The relationships among character strengths (forgiveness and gratitude), happiness, and pro-social bystander behavior in bullying were analyzed. The sample includes 500 (early adolescents) and 500 (middle adolescents) of both genders, between 12 and 18 years old (M age = 14.70, SD = 1.58). Two structural equation models were calculated. Results of the first model indicated that forgiveness, gratitude, and happiness had a direct positive relation with pro-social bystander behavior. Furthermore, human strengths were indirectly related to prosocial behavior in bullying for (...) this effect in happiness. The second model showed that pro-social bystander behavior had a positive effect on human strengths and happiness. Multi-group analyses indicated that gender and stage of adolescence did not moderate the relations found in the model. Overall findings suggest a reciprocal relationship between character strengths, happiness, and pro-social bystander behavior. (shrink)