Accounting firms are reporting the use of Artificial Intelligence in their auditing and advisory functions, citing benefits such as time savings, faster data analysis, increased levels of accuracy, more in-depth insight into business processes, and enhanced client service. AI, an emerging technology that aims to mimic the cognitive skills and judgment of humans, promises competitive advantages to the adopter. As a result, all the Big 4 firms are reporting its use and their plans to continue with this innovation in areas (...) such as audit planning risk assessments, tests of transactions, analytics, and the preparation of audit work-papers, among other uses. As the uses and benefits of AI continue to emerge within the auditing profession, there is a gradual awakening to the fact that unintended consequences may also arise. Thus, we heed to the call of numerous researchers to not only explore the benefits of AI but also investigate the ethical implications of the use of this emerging technology. By combining two futuristic ethical frameworks, we forecast the ethical implications of the use of AI in auditing, given its inherent features, nature, and intended functions. We provide a conceptual analysis of the practical ethical and social issues surrounding AI, using past studies as well as our inferences based on the reported use of the technology by auditing firms. Beyond the exploration of these issues, we also discuss the responsibility for the policy and governance of emerging technology. (shrink)

This study explored the experiences of the newly-hired faculty in the university to acquire an in-depth and profound understanding of these experiences. It involved eight purposively chosen faculty in a semi-structured interview and focus group discussion documented in voice and video recorders. Using Colaizzi’s seven step-approach to data analysis, results revealed three paradoxical themes: the joys and struggles of teaching, successes and pains of learning, and the privileges and challenges of serving. On the one hand, the joys and struggles of (...) teaching were brought about by their adjustments in instruction. On the other hand, successes and pains of learning centered on professional growth. Finally, the privileges and challenges of serving incorporated the experiences in research, production, and extension. Generally, these teachers have experienced ups and downs in their first two years of teaching at a higher education institution. On the basis of study findings, implications and recommendations are discussed. (shrink)

Effective stress management strategies correlate with improved academic performance in college students, yet inconsistent findings in existing research warrant further investigation. This study explored the intricate interplay between stress levels, coping strategies, and academic achievement in HyFlex learningenvironments. A stratified random sample of 111 students from five specializations within the Bachelor of Secondary Education program participated. Utilizing a descriptive-correlational design, data were collected through validated self-report questionnaires and a weighted general average. Subsequent descriptive statistics and bivariate correlation analysis revealed moderate (...) stress levels among participants who preferred task-oriented coping strategies. Interestingly, a significant positive association was observed between stress levels and academic achievement and emotion-oriented coping strategies, while a negative correlation emerged between stress and task-oriented coping strategies. Avoidance-oriented coping strategies, conversely, displayed a significant negative association with academic success. These findings underscore the crucial role of educational institutions in providing robust support mechanisms for stress management and cultivating a task-focused learning environment to optimize student well-being and academic performance within the HyFlex model. (shrink)

Four studies tested the hypothesis that a weaker belief in free will would be related to feeling less gratitude. In Studies 1a and 1b, a trait measure of free will belief was positively correlated with a measure of dispositional gratitude. In Study 2, participants whose free will belief was weakened (vs. unchanged or bolstered) reported feeling less grateful for events in their past. Study 3 used a laboratory induction of gratitude. Participants with an experimentally reduced (vs. increased) belief in free (...) will reported feeling less grateful for the favor. In Study 4, a reduced (vs. increased) belief in free will led to less gratitude in a hypothetical favor scenario. This effect was serially mediated by perceiving the benefactor as having less free will and therefore as being less sincerely motivated. These findings suggest that belief in free will is an important part of being able to feel gratitude. (shrink)

This paper will provide information about the concrete brand produced in the factory for the prefabricated elements and the comparison of the results given by the test of resistance to compression and the results of the test of the hammer impact of the sclerometer. The idea and the need to conduct this study arose for 2 main reasons: first, from the poor results often obtained from sclerometer impact to the elements in the field, despite the compression resistance test with cubic (...) samples taken in the concrete cast and the carrot test directly on the element assembled in the building provides good results. Secondly, to have a connection between the values of the concrete brand resulting from the pressure resistance test with a press performed in the laboratory and the impact test with the sclerometer hammer which is often performed in the field under different conditions. The sclerometer impact tests will be performed on each cube sample before it is broken, in the press, and the sclerometer impact tests will be performed on the concrete elements from which the cube sample was taken on the day that this sample will be destroyed. The predicted results are relatively close values related to the age between14th day and the 28th day of the concrete maturity, as determined by the manual of the sclerometer that the study is going to use, and other values for the other days (1, 3,7,14,28). But in fact, just like in the field tests done before, it is noticed that the results obtained from the blows with the sclerometer hammer are weak. The aim of the paper is to find a logical connection between the results of these 2 types of tests. This study will contain information on the composition of the concrete produced in the IXHEM SHPK factory (ltd) located in Durres-Albania, the brands of concrete on different days for different elements, and the comparison of the results between the 2 methods mentioned above. (shrink)

What occurs in the mind of an expert who is performing at their very best? In this paper, I survey the history of debate concerning this question. I suggest that expertise is neither solely a mastery of the automatic nor solely a mastery of intelligence in skilled action control. Experts are also capable of performing automatic actions intelligently. Following this, I argue that unconscious-thought theory (UTT) is a powerful tool in coming to understand the role of executive, intelligent action control (...) in the fluidly automatic performance of expertise. Relying on a body of empirical evidence concerning the cognitive structures and perceptual strategies employed by experts, I show that the realm of skilled action is an ideal environment within which the powers of unconscious cognitive processing can have positive effects on action. I conclude that experts rely upon unconscious thinking in the production of intelligently automatic skilled actions. (shrink)

The significance of big data for driving health research and improvements in patient care is well recognised. Along with these potential benefits, however, come significant challenges, including those concerning the sharing and linkage of health and social care records. Recently, there has been a shift in attention towards a paradigm of data sharing centred on the ‘trusted research environment’ (TRE). TREs are being widely adopted by the UK’s health data initiatives including Health Data Research UK (HDR UK),1 Our Future Health2 (...) and Genomics England.3 A recent review commissioned by the UK’s Department of Health and Social Care (hereafter referred to as the ‘Goldacre Review’) places TREs at the heart of its recommendations around the future of National Health Service (NHS) health data sharing for research, describing them as the ‘clear path forward’ to a health data system in which trust is ‘earned’ through ‘provable, credible steps to protect patient privacy, and by being transparent with everyone about everything that is done with their deepest medical secrets’.4 We argue that rather than building public trust, the TRE model actually reduces the need for trust in the use and sharing of patient health data. This is because trust is importantly connected to vulnerability and uncertainty; an essential part of trusting someone is accepting that one’s trust could be disappointed or betrayed. In attempting to provide assurances or guarantees of data privacy and security, TREs strive to remove this vulnerability, and so remove the need for trust. We do not see this as a problem and are broadly supportive of this kind of data sharing model because of the increased security and oversight it provides. However, having argued that TREs are not actually concerned with trust, we consider the importance of being precise about the words that we use …. (shrink)

Many employers assess their workforces with gendered and racialized imagery that can put groups of workers and applicants at a disadvantage in the labor market. Based on 78 interviews with white employers in Atlanta, the author reveals that some employers use a complex but widely shared stereo-type of Black working-class women as single mothers to typify members of this group. These employers use this single-mother image to explain why they think Black women are poor workers, why they think Black women (...) are reliable workers, and why they think Blacks are poorly prepared for the labor market. In focusing on these white employers' claims, the author concentrates not on the well-documented out-comes of labor market discrimination, such as differential rates of pay and promotion, but on how employers construct and use the images that may from the basis of it. This is especially relevant amid current attacks on affirmative action programs. (shrink)

In this paper we argue that object perception may be affected by what we call “perceptual frames.” Perceptual frames are adaptations of the perceptual system that guide how perceptual objects are singled out from a sensory environment. These adaptations are caused by perceptual learning and realized through bottom-up functional processes such that sensory information is organized in a subject-dependent way leading to idiosyncratic perceptual object representations. Through domain-specific training, perceptual learning, and the acquisition of object-knowledge, it is possible to modulate (...) the adaptive perceptual system such that its ability to represent becomes bespoke. Different perceivers with different perceptual frames may, therefore, receive the same sensory information and perceive different perceptual objects due to the effects of framing. Consequently, we demonstrate the plausibility of this account by surveying empirical data concerning the functions of (1) multisensory integration, (2) amodal completion, and (3) predictive anticipation. Regarding (1), we argue that the perceptual system’s optimization processes employ perceptual frames to facilitate multisensory feature binding. Regarding (2), we argue that amodal completion can occur with or without the help of mental imagery, yet either instance of amodal completion requires perceptual frames. Regarding (3), we demonstrate that perceptually anticipating an object’s motion involves the implementation of perceptual frames. We conclude that framing effects are a matter of perceptual diversity and highlight the need to accommodate unique perspectives in the philosophy and science of perception. (shrink)

Toute relation fraternelle dépend de l’organisation de la famille, du mythe et de l’histoire familiale. En situation d’exil, des éléments supplémentaires entrent en jeu. Ces relations sont étroitement liées aux interactions parents/enfants et à l’étape du cycle de vie de la famille lors de l’arrivée de l’enfant. La migration remet en question l’équilibre des places et des rôles des enfants. Quelle va être la fonction de ceux-ci dans un système recomposé? Quelles sont les modalités de leur investissement dans la survie (...) du système familial? La rencontre avec les familles d’origine étrangère, dans un contexte de recherche, permet d’observer que les fratries se structurent autour de la situation d’exil : entre pays/cultures d’origine et d’accueil. Les exemples cliniques visent à mieux saisir les subtils aménagements à l’intérieur de ces fratries qui permettront de dégager des perspectives de soin. (shrink)

In this paper, we examine the scientific, legal, and ethical foundations for inclusion of transgender women athletes in competitive sport, drawing on IOC principles and relevant Court of Arbitration for Sport decisions. We argue that the inclusion of trans athletes in competition commensurate with their legal gender is the most consistent position with these principles of fair and equitable sport. Biological restrictions, such as endogenous testosterone limits, are not consistent with IOC and CAS principles. We explore the implications for recognizing (...) that endogenous testosterone values are a ‘natural physical trait’ and that excluding legally recognized women for high endogenous testosterone values constitutes discrimination on the basis of a natural physical trait. We suggest that the justificatory burden for such prima facie discrimination is unlikely to be met. Thus, in place of a limit on endogenous testosterone for women, we argue that ‘legally recognized gender’ is most fully in line with IOC and CAS principles. (shrink)

One of the dominant behavioral markers of visual-expert search strategy, Holistic Visual Processing (HVP), suggests that experts process information from a larger region of space in conjunction with a more focused gaze pattern in order to improve search speed and accuracy. To date, extant literature suggests that visual search expertise is domain specific, including HVP and its associated behaviors. The current study is the first to use eye tracking to directly measure the HVP strategies of two expert groups, radiologists and (...) architects, in comparison to one another and a novice control. In doing so, we replicated and extended this prior research: visual expertise is domain specific. However, our eye tracking data indicate that contrary to this prior work, HVP strategies are transferable across domains. Yet, despite the transfer of HVP strategies, there is neither reduced search time nor greater accuracy in visual search outside of an expert’s domain. Therefore, our data suggest that HVP behaviors are a particular form of visual search mechanism that, outside of an expert’s native search-ecology, are not necessarily conducive to more general visual search success. It is in addition to explicit knowledge of an expert’s domain, how to search, and where to search, that HVP strategies are their most effective for visual search success. (shrink)

Powered by ‘big health data’ and enormous gains in computing power, artificial intelligence and related technologies are already changing the healthcare landscape. Harnessing the potential of these technologies will necessitate partnerships between health institutions and commercial companies, particularly as it relates to sharing health data. The need for commercial companies to be trustworthy users of data has been argued to be critical to the success of this endeavour. I argue that this approach is mistaken. Our interactions with commercial companies need (...) not, and should not, be based on trust. Rather, they should be based on confidence. I begin by elucidating the differences between trust, reliability, and confidence, and argue that trust is not the appropriate attitude to adopt when it comes to sharing data with commercial companies. I argue that what we really should want is confidence in a system of data sharing. I then provide an outline of what a confidence-worthy system of data sharing with commercial companies might look like, and conclude with some remarks about the role of trust within this system. (shrink)

Perhaps a part of what makes expertise so inspiring to the curious researcher is the possibility of appropriating the structural components of skilled action to draw a roadmap towards their achievement that anyone might be able to follow. Accordingly, the purpose of this essay is to shed light upon the role that creativity plays in the production and environment of skilled action to that foregoing end. In doing so, I suggest that the lessons to be learned from recent empirical research (...) on creativity has much to offer to the cognitive science of skill and expertise. Experts are able to bring their intelligence to bear in controlling fast and seemingly automatic actions by utilizing a form of control often called ‘intelligent automaticity.’ In this spirit, I argue that the environment of intelligently automatic action control curates a similarly ideal environment for the processes of creativity. Moreover, insofar as creativity is ideally operative within the environment of expert action control, I argue further that creativity functions as one representative form of ‘intelligence’ embedded within otherwise fluid, and automatic expert actions. Creativity is able to do so even without conscious representation through the powers of incubated cognition. (shrink)

Studies in the psychology of visual expertise have tended to focus on a limited set of expert domains, such as radiology and athletics. Conclusions drawn from these data indicate that experts use parafoveal vision to process images holistically. In this study, we examined a novel, as-of-yet-unstudied class of visual experts—architects—expecting similar results. However, the results indicate that architects, though visual experts, may not employ the holistic processing strategy observed in their previously studied counterparts. Participants (n = 48, 24 architects, 24 (...) naïve) were asked to find targets in chest radiographs and perspective images. All images were presented in both gaze-contingent and normal viewing conditions. Consistent with a holistic processing model, we expected two results: (1) architects would display a greater difference in saccadic amplitude between the gaze- contingent and normal conditions, and (2) architects would spend less time per search than an undergraduate control group. We found that the architects were more accurate in the perspectival task, but they took more time and displayed a lower difference in saccadic amplitude than the controls. Our research indicates a disjunctive conclusion. Either architects are simply different kinds of visual experts than those previously studied, or we have generated a task that employs visual expertise without holistic processing. Our data suggest a healthy skepticism for across-the-board inferences collected from a single domain of expertise to the nature of visual expertise generally. More work is needed to determine whether holism is a feature of all visual expertise. (shrink)

This article reflects on the increasing roles of faith-based organisations (FBOs) and individual followers in the provision of health services in Zimbabwe within the context of declining capabilities of state-funded and state-owned health facilities. In colonial and post-colonial Africa in general and Zimbabwe in particular, FBOs have consistently contributed to the provision of public services and social security. We contend that state fragilities in the Zimbabwean political landscape result in severe public service delivery deficits that are often filled by FBOs (...) and individual followers. The implications for FBOs and individual followers are twofold. Firstly, the increased involvement of FBOs in the production and provision of public services such as education and health services afford FBOs with opportunities and spaces to evangelise. Secondly, and on the downward side, the provision of health services can often be expensive and diverts attention from the core business of these religious organisations. The article reveals that in the context of economic and governance crises, FBOs play an increasingly momentous role in providing health care services in Zimbabwe. The article focuses on Zimbabwe during the crisis periods of 2007–2009 and 2018 up to the current (2022) socio-economic and political declines, poor governance, and the subsequent fragilities in the state.Contribution: Faith-based organisations assume increasing roles in the provision of health services in place of failing states. Those increased roles provide FBOs opportunities to evangelise. However, FBOs are not a sustainable replacement because they become afflicted with the same financial challenges that bedevil the state. (shrink)

In his recent book Reflective Democracy, Robert Goodin argues that 'external-collaborative' models of democratic deliberation procedures need to be supplemented by 'internal-reflective' deliberation. The exercise of the moral imagination plays a central role in Goodin's account of 'democratic deliberation within'. By imaginatively putting ourselves in the place of a range of others, he argues, including those who maybe not be able to represent their own interests, we can make their points of view 'communicatively present' in deliberation. Goodin's argument emphasizes the (...) role of art and other forms of cultural representation in helping to bring about this expansion of moral imagination. Drawing on debates in philosophy of mind concerning the scope and limits of our capacities to simulate other minds, I argue that Goodin's analysis of 'democratic deliberation within' conflates different kinds of imaginative project. In doing so, it underestimates both the difficulties of imaginatively putting ourselves in the place of others and the political risks in doing so. I argue, alternatively, that moral engagement with others involves the capacity for sympathy and that art and other forms of cultural representation can enlarge the scope of our sympathies, by assisting us to overcome imaginative resistance to alien points of view. In developing this argument, I provide a qualified defense of Iris Young's claim that respect for others involves 'asymmetrical reciprocity'. (shrink)

Ethical and theological concern for nonhuman animals has been a primary characteristic of the neo-Vaiṣṇava movement of Assam, India. This concern is reflected in its strict prohibition of blood sacrifice or any kind of cruelty toward animals. At the same time, theologically, this faith puts all living beings, human and nonhuman, on an equal ontological footing and urges its followers to see God in all creatures. The present article looks at some of these concerns/considerations of this faith for nonhuman animals (...) and, at the same time, also takes into account neo-Vaiṣṇavism's historical backdrop and a few of its inner contradictions. (shrink)

This chapter explores how what is dismissed as “trans activism” is often public philosophy. It considers how so‐called “public philosophy” on trans issues often does a substantially worse job of living up to the name. The chapter discusses how the dichotomy between “trans activism” and “public philosophy” provides a pretext for marginalizing trans voices. To draw on Black feminist philosophical thought, lived experience is a criterion for knowledge of the needs of marginalized people. Like other marginalized communities, trans communities have (...) encountered many areas in which hermeneutical liberation is needed. Public philosophy as trans activism is often systemically and systematically ignored or willfully misinterpreted as being biased and motivated by self‐interest, whereas anti‐trans (public) philosophy is seen as asking the important questions. (shrink)

In 2021, the American Academy of Pediatrics, American Academy of Child and Adolescent Psychiatry, and Children’s Hospital Association declared a national emergency in child and adolescent mental he...

This chapter contains section titled: “Imagining Oneself Otherwise”.

Philosophers are inclined to raise philosophical dust by asking such questions as, what relations must exist between two body occurrences for them to be body occurrences of the same body? or what relation among person-stages makes them stages of the same person? and then complain that they cannot see the answers. I want to argue that the reason they cannot see the answers is that these questions and others like them are misconceived.

In November 2011, Citizenship and Immigration Canada paused the parents/grandparents (PGP) sponsorship immigration and announced a new Super Visa program simultaneously to facilitate family reunification, specifically among older adults waiting to be reunified with their children in Canada. We conducted a qualitative study to understand the experiences of immigrant families with the Super Visa Program. In total, 19 semi-structured interviews were conducted in Toronto with Chinese immigrants and parents holding a Super Visa. Our findings revealed that Super Visa program is (...) helpful for family reunification, especially for those whose regular visa applications are not successful. However, Super Visa is still a visitor visa and parents/grandparents have to leave after a maximum of two years. This temporary status of their parents does not promote among immigrants a sense of belonging in Canada, but reinforces their feeling of being treated as “foreigner”. They also debunked the stigma that older parents/grandparents come to Canada for better welfare and are non-contributor and a burden to Canadian society. We observe older parents/grandparents are categorized as “undesirable” and their unpaid contributions to immigrant family and Canada society are rendered invisible. We argue there exits an inherent link between PGP policy changes and social injustice. Behind the negative portrayal of older parents/grandparents and policy changes on them is State’s neoliberal governmentality grounded upon market norms and mechanism. The immigration and social injustice inflicting on older PGP migrants manifests that neoliberal immigration regime is still structurally raced, gendered, classed, and may be intertwined with other stigmatizing dynamics such as ageist, ableist etc. within the State’s power relationship. (shrink)

When experienced in-person, engagement with art has been associated—in a growing body of evidence—with positive outcomes in wellbeing and mental health. This represents an exciting new field for psychology, curation, and health interventions, suggesting a widely-accessible, cost-effective, and non-pharmaceutical means of regulating factors such as mood or anxiety. However, can similar impacts be found with online presentations? If so, this would open up positive outcomes to an even-wider population—a trend accelerating due to the current COVID-19 pandemic. Despite its promise, this (...) question, and the underlying mechanisms of art interventions and impacts, has largely not been explored. Participants were asked to engage with one of two online exhibitions from Google Arts and Culture. With just 1–2 min exposure, both improved negative mood, state-anxiety, loneliness, and wellbeing. Stepdown analysis suggested the changes can be explained primarily via negative mood, while improvements in mood correlated with aesthetic appraisals and cognitive-emotional experience of the exhibition. However, no difference was found between exhibitions. We discuss the findings in terms of applications and targets for future research. (shrink)

Frege argued that though it is logically possible for an illogical community to exist, It is not possible that it should be right. Neither the assertion of false statements nor the acceptance of invalid arguments suffices to render a community illogical. The kinds of behavior which would suffice prove, On examination, To be very rare, But to justify frege's rather obscure remarks on illogicality and the universality of logical laws. The laws of logic are to be understood as constraints on (...) the kinds of rules governing linguistic exchanges needed if the language is to accommodate attempts to prove. (edited). (shrink)

Patients in the vegetative state are wholly unaware of themselves, or their surroundings. However, a minority of patients diagnosed as vegetative are actually aware. What is the well-being of these patients? How are their lives going, for them? It has been argued that on a reasonable conception of well-being, these patients are faring so poorly that it may be in their best interests not to continue existing. I argue against this claim. Standard conceptions of well-being do not clearly support the (...) conclusion that these patients would be better off having life-sustaining treatment withdrawn, and in fact, it may be possible for these patients to retain a passable level of well-being. I suggest that further research into the subjective experiences of these patients will allow us to better promote their well-being. (shrink)

It’s relatively easy to say that the debates about whether trans and intersex women athletes deserve full and equal inclusion in women’s sport is a contentious contemporary issue. I’ve already argued for the legal, ethical, and scientific basis for full and equal inclusion of trans and intersex women in women’s sport. In this paper, I want to analyze what I take to be a representative selection of recent arguments against full and equal inclusion of trans and intersex women in women’s (...) sport. In short, these arguments tend to be based on mere assumption, unsupported “common sense,” straw arguments, fallacious question begging, and a number of hypotheticals and unsupported counterfactuals rather than established fact. Essentially, they’re based on a lot of “ifs.”. (shrink)

Some meditative experiences are reported to involve a change in the meditator’s sense of self. For instance, some practitioners of body-scan meditation report a felt dissolution of bodily boundaries and a corresponding change in their bodily sense of self. In ‘pure-consciousness-events’ some subjects report a sense of self as pure consciousness, while others report a loss of the sense of self. In this chapter, I use recent philosophical and empirical work on the phenomenal self and the variability of self-experience to (...) explore possible connections with particular types of meditative experience. In particular, I differentiate minimal subjectivity from the more complex and plastic phenomena of self-identification, self-location, and a strong first-person perspective. I discuss how certain reported meditative experiences transform key aspects of phenomenal self-experience, such as phenomenal (dis-)identification with the body, agency, spatial location, and the phenomenal field. I then discuss philosophical implications for the study of consciousness, the self, and meditation. (shrink)