The audit profession’s technical and ethical standards require the application of professional skepticism throughout the financial statement audit process, as auditor skepticism is essential for detecting financial statement fraud and protecting the investing public. However, recent research suggests that audit supervisors often punish staff for exercising skepticism, presenting auditors with an ethical conflict between acting in their own self-interest and acting in a way that improves audit quality and protects the public. This research also suggests that supervisors who reward appropriate (...) skeptical behavior, regardless of the outcome, appear to develop staff that are more likely to detect and convey fraud red flags to their superiors. Building on this research, we use a case-based survey to identify the characteristics of audit supervisors (audit seniors and managers) who are more likely to reward appropriate skepticism, even if it ultimately does not identify a misstatement. We find that trait skepticism, especially suspending one’s judgment, positively drives the evaluations of professional skepticism in our setting. Also, we observe that when supervisors believe that their own audit partner will view the skepticism favorably, they “pay it forward” by rewarding their own staff who engage in skepticism. Our findings identify the characteristics that audit firms may want to develop and foster in auditors rising to supervisory levels. (shrink)

"The patriarch of medical ethics explains why some accepted ethical values need to catch up with the science of human reproduction and why newer reproductive methods can be more "natural" and humane than those they replace." -- from Publisher's site.

It is generally agreed that the method of explication consists in replacing a vague, presystematic notion (the explicandum) with a precise notion (the explicatum) formulated in a systematic context. However, Carnap and others who have used this and related terms appear to hold inconsistent views as to what constitutes an adequate explication. The central feature of the present explication of 'explication' is the correspondence condition: permitting the explicandum to deviate from some established "ordinary-language" conventions but, at the same time, requiring (...) that the explicatum correspond (via an effective translation) to the chosen "definitive intension" of the explicandum. (In effect, the first stages of an explication provide an informal characterization of a vague and possibly inconsistent language convention.) The present account of explication contrasts sharply with that sketched by Quine in Word and Object (although Quine accepts a correspondence condition of a sort). The terms `explication 1 ' and `explication 2 ' are used to indicate these quite different senses of the term. In Kaplan's terminology, explication 1 is intended to remedy "external vagueness" while explication 2 is intended to remedy "internal vagueness.". (shrink)

Setting optimal significance levels that minimize Type I and Type II errors allows for more transparent and well‐considered statistical decision making compared to the traditional α = 0.05 significance level. We use the optimal α approach to re‐assess conclusions reached by three recently published tests of the pace‐of‐life syndrome hypothesis, which attempts to unify occurrences of different physiological, behavioral, and life history characteristics under one theory, over different scales of biological organization. While some of the conclusions reached using optimal α (...) were consistent to those previously reported using the traditional α = 0.05 threshold, opposing conclusions were also frequently reached. The optimal α approach reduced probabilities of Type I and Type II errors, and ensured statistical significance was associated with biological relevance. Biologists should seriously consider their choice of α when conducting null hypothesis significance tests, as there are serious disadvantages with consistent reliance on the traditional but arbitrary α = 0.05 significance level. (shrink)

Ce volume reprend quelques-uns des articles que Joseph Pérez a publiés au cours d'une carrière consacrée à l'étude de la civilisation de l'Espagne et de l'Amérique latine. L'Espagne s'affirme comme puissance mondiale dans le dernier tiers du XVe siècle ; elle est alors confrontée à deux événements qui auront des conséquences considérables dans son évolution. D'une part, la découverte et la conquête d'un nouveau monde posent des problèmes philosophiques, politiques et moraux : de quel droit un peuple qui se (...) croit supérieur peut-il imposer sa tutelle à un peuple qu'il juge inférieur? D'autre part, l'avènement de la dynastie des Habsbourg oblige l'Espagne à intervenir - souvent à contrecœur - dans les querelles politiques et idéologiques de l'époque. Littérature et société dans l'Espagne moderne, humanisme et Renaissance, l'Amérique espagnole de la découverte à l'émancipation : autour de ces trois rubriques ont été regroupés des travaux qui cherchent à établir des jalons significatifs sur la voie qui conduit l'Espagne du Moyen Âge à l'époque contemporaine, de l'humanisme aux Lumières. (shrink)

In Morals and Medicine a leading Protestant theologian comes to grips with the problems of conscience raised by new advances in medical science and technology. They arise as issues at the start or making of a life, in preserving its health, and in facing its death. They are the problems of Everyman: some are new problems of conscience, such as artificial insemination; some are old problems in new dimensions, such as euthanasia. Modern medicine provides such a high degree of control (...) over health and vital processes that men must inevitably shoulder the burden of intelligent decision, and shoulder it as rationally as possible. Thus far, only Roman Catholic moralists have worked out a coherent ethics of medical care. Morals and Medicine is a new and independent analysis of the morals of life and death, striking out along the line of the values of personality rather than of mere physiological life itself. It offers a modern and at the same time Christian concept of right and wrong for all who are involved: the patient, the doctor and nurse, the pastor, and the family and friends. Originally published in 1954. The Princeton Legacy Library uses the latest print-on-demand technology to again make available previously out-of-print books from the distinguished backlist of Princeton University Press. These editions preserve the original texts of these important books while presenting them in durable paperback and hardcover editions. The goal of the Princeton Legacy Library is to vastly increase access to the rich scholarly heritage found in the thousands of books published by Princeton University Press since its founding in 1905. (shrink)

Aeschylus' constant metrical practice shows that either Ag. 404/5 in the strophe, or 421/2, correspondingly in the antistrophe, is corrupt in the manuscript tradition..

In his recent book Scientific Explanation and the Causal Structure of the World Wesley Salmon provides a detailed explanation of objective homogeneity, a concept which is central to his S-R model of explanation. 1 propose a modification of Salmon's definition which both simplifies and (in minor ways) corrects it, while at the same time generalizes it by including an important temporal factor that is missing from the original. I argue that if the world is irreducibly stochastic, then objective probabilities (determined (...) by objective homogeneous reference classes) must be temporally relativized. We can speak coherently of the objective probability of a particular event relative to a given point in time, but not of the objective probability of the event simpliciter. I briefly explore the consequences, of the temporal relativity of objective homogeneity for Salmon's attempt to secure an objective (nonepistemic, nonpraagmatic) S-R basis for causal explanation. (shrink)

This is a new edition of Joseph Fletcher's 1966 work that ignited a firestorm of controversy at the time of its publication.

In lieu of an abstract, here is a brief excerpt of the content:Kennedy Institute of Ethics Journal 10.1 (2000) 103-108 [Access article in PDF] Letters "Small Sacrifices" in Stem Cell Research Madam: I agree with Professors McGee and Caplan (in their article "The Ethics and Politics of Small Sacrifices in Stem Cell Research," KIEJ, June 1999) that the question of the nature and status of the source of stem cells must be addressed. However, in their eagerness to convince us of (...) the smallness of the sacrifices, I think the authors use some unfortunate rhetorical devices and move much too quickly over some necessary distinctions.The rhetorical display is unfortunate if the article is intended to be a fair and rational development of an argument--e.g., those who hold a position in opposition to the authors do not argue they "inveigh." The section on the political area of the controversy seems particularly dismissive of other's positions.However, I will focus on just two areas where I think a more nuanced consideration would make the question of the moral legitimacy of the "small sacrifices" of embryos less obvious than the authors' rhetoric would suggest.First, they claim that opponents of such research assume some sort of "super status" for an embryo. The rights generally conceded to born human beings may not be as "weak" as they characterize. But even considering only the "negative right against unwarranted violence," I think the authors misdescribe the situation. Contrary to their assertion, I do not know when "adults and even children are... forced to give life... in the defense or at least interest of the community's highest ideals and most pressing interests" (p. 153). Could they be speaking of capital punishment, justified in the name of protecting the community? But then why mention children?It is true that not everyone can be guaranteed every means to preserving and enhancing life. But this limitation on positive rights is not a "forced giving." Adults may be compelled to risk life--e.g. in a draft for the sake of a war. But, again, the more or less justifiable imposition of a risk is not the same as selecting out one particular individual or class to be directly killed. Neither adults nor born children are compelled to be killed for the sake of organ "donation," even if a greater number might be saved. If one grants equivalent status to the embryo (as the authors seem to do here for the sake of argument), opponents do not have to claim a "super status" for embryos, just the ordinary human right not to be killed even for "compassionate" motives.A second area where I think the authors move too quickly is in their impoverished definition of the essential humanity of the early embryo as exhaustively represented by the physical structure of its DNA. The authors seem to recognize [End Page 103] that, ordinarily, there is more to personhood than sheer physical structure. For example, they mention memories and habits (p. 154). They could also speak of relationships, attitudes, and the like. Since an early embryo has no such components of personality as we experience it, the authors hold that its identity could only be contained in its DNA. Since this DNA is preserved, even spread far and wide, by the use of stem cells, it almost seems as if we are doing the early embryo a favor by breaking it up.However, just because the embryo does not have any conscious memories or other attributes of character or personality, that does not mean its identity is constituted only by its physical structure described statically. The early embryo is not just a bundle of discrete structures, and its DNA is not just an inert lump made up of certain smaller lumps. Both the embryo and its DNA are active. Thus the identity of even an early embryo includes both its current processes and the innate potential for further activity and development. Although lacking a conscious will, the early embryo is already in a sense an agent, already doing things--growing, changing, and heading toward something that... (shrink)

The distinction between explanation and prediction has received much attention in recent literature, but the equally important distinction between explanation and description (or between prediction and description) remains blurred. This latter distinction is particularly important in the social sciences, where probabilistic models (or theories) often play dual roles as explanatory and descriptive devices. The distinction between explanation (or prediction) and description is explicated in the present paper in terms of information theory. The explanatory (or predictive) power of a probabilistic model (...) is identified with information taken from (or transmitted by) the environment (e.g., the independent, experimentally manipulated variables), while the descriptive power of a model reflects additional information taken from (or transmitted by) the data. Although information is usually transmitted by the data in the process of estimating parameters, it turns out that the number of free parameters is not a reliable index of transmitted information. Thus, the common practice of treating parameters as degrees-of-freedom in testing probabilistic models is questionable. Finally, this information-theoretic analysis of explanation, prediction, and description suggests ways of resolving some recent controversies surrounding the pragmatic aspects of explanation and the so-called structural identity thesis. (shrink)

It is argued that current attempts to model human learning behavior commonly fail on one of two counts: either the model assumptions are artificially restricted so as to permit the application of mathematical techniques in deriving their consequences, or else the required complex assumptions are imbedded in computer programs whose technical details obscure the theoretical content of the model. The first failing is characteristic of so-called mathematical models of learning, while the second is characteristic of computer simulation models. An approach (...) to model building which avoids both these failings is presented under the title of a black-box theory of learning. This method permits the statement of assumptions of any desired complexity in a language which clearly exhibits their theoretical content.Section II of the paper is devoted to the problem of testing and comparing alternative learning theories. The policy advocated is to abandon attempts at hypothesis testing. It is argued that, in general, we not only lack sufficient data and sufficiently powerful techniques to test hypotheses, but that the truth of a model is not really the issue of basic interest. A given model may be true in the sense that on the basis of available evidence we cannot statistically reject it, but not interesting in the sense that it provides little information about the processes underlying behavior. Rather, we should accept or reject models on the basis of how much information they provide about the way in which subjects respond to environmental structure. This attitude toward model testing is made precise by introducing a formal measure of the information content of a model. Finally, it is argued that the statistical concept of degrees-of-freedom is misleading when used in the context of model testing and should be replaced by a measure of the information absorbed from the data in estimating parameters. (shrink)

Voices are a complex and rich acoustic signal processed in an extensive cortical brain network. Specialized regions within this network support voice perception and production and may be differentially affected in pathological voice processing. For example, the experience of hallucinating voices has been linked to hyperactivity in temporal and extra-temporal voice areas, possibly extending into regions associated with vocalization. Predominant self-monitoring hypotheses ascribe a primary role of voice production regions to auditory verbal hallucinations. Alternative postulations view a generalized perceptual salience (...) bias as causal to AVH. These theories are not mutually exclusive as both ascribe the emergence and phenomenology of AVH to unbalanced top-down and bottom-up signal processing. The focus of the current study was to investigate the neurocognitive mechanisms underlying predisposition brain states for emergent hallucinations, detached from the effects of inner speech. Using the temporal voice area localizer task, we explored putative hypersalient responses to passively presented sounds in relation to hallucination proneness. Furthermore, to avoid confounds commonly found in in clinical samples, we employed the Launay-Slade Hallucination Scale for the quantification of HP levels in healthy people across an experiential continuum spanning the general population. We report increased activation in the right posterior superior temporal gyrus during the perception of voice features that positively correlates with increased HP scores. In line with prior results, we propose that this right-lateralized pSTG activation might indicate early hypersensitivity to acoustic features coding speaker identity that extends beyond own voice production to perception in healthy participants prone to experience AVH. (shrink)

The aim of this paper is twofold: first to sketch a framework for classifying a wide range of conceptions of scientific objectivity and second to present and defend a conception of scientific objectivity that fills a neglected niche in the resulting hierarchy of viewpoints. Roughly speaking, the proposed ideal of scientific objectivity is effectiveness in the informal but technical sense of an effective method. Science progresses when "higher levels of communicative discourse" are reached by transforming subjective judgments regarding the generation (...) and reduction of data or the testing of theories into objective decision procedures that are automatic or mechanical. (shrink)

Taking a critical look at some of the recent controls over human life, health, and death, Fletcher draws a vivid picture of contemporary biological needs and ethical responsibility. Genetic engineering, fetal research, abortion, suicide, human experimentation, infanticide, and euthanasia are some of the issues explored.

This essay explores and interprets two texts from Parochial and Plain Sermons in light of Newman’s understanding of religious imagination—specifically, the act of realization. Both texts suggest that for Newman, realization is a type of self-appropriation by which a fact or an object is assimilated . One sermon concerns the Passion, the other the Resurrection. He indicates that when the object of the imagination is Christ, realization comes about through meditation on Scripture, and produces a stronger or weaker vision of (...) Jesus in the soul based on one’s personal dispositions. It is often employed when the mind engages in conflicting ideas, such as Christ as both God and man. (shrink)

This paper argues that if the world is irreducibly stochastic, then both Salmon's S-R model of explanation and Fetzer's C-R model of explanation have the following undesirable consequence: the objective probability (associated with the model's relevance condition) of any actual macro-event is either undefined or else, if defined, it equals one--so that the event is not even a candidate for a probabilistic explanation. This result follows from the temporal ambiguity of ontic probability in an irreducibly stochastic world. It is argued (...) further that an analogous difficulty faces those theories of probabilistic causality which depend upon the notions of contributing and counteracting causes. Because of the problem of temporal ambiguity, it is not possible to objectively label a particular event as a contributing (or a counteracting) cause of some subsequent event. The argument is carried through in detail for a recent theory of probabilistic causality proposed by Paul Humphreys. (shrink)

Using an experiment with corporate financial managers, we find that when red flags are present in the financial statements under their review, managers identify those red flags and, in turn, have greater concerns over earnings quality. In addition, when pressure to meet a financial target is high, managers are more concerned about earnings quality when red flags are present. We also document that when red flags are present, managers are more likely to report both internally to their CEO and, if (...) their concerns are not resolved internally, externally to their auditor. Pressure to meet a financial target increases the likelihood managers report internally, but decreases their likelihood of reporting externally when red flags are present. Additional analyses document reporting differences between CFOs and controllers, and examine the important roles that short-term personal costs, job tenure, and a non-accounting background play in the ethical dilemma managers face when deciding whether to report externally. (shrink)

As I view theorizing to be identical to thinking and have offered extensive discussions elsewhere of the nature and function of "a" theory, I would like to address the question of what I look for in a psychological theory from the adjectivial side of the phrase 'psychological theory." The term "psychological" means to me a point of view, descriptive account, formal explication, etc., of human behavior encompassing introspective terminology, based on final causation, as framed in dialectically generated and evaluated premises (...) that incorporate predication. I think that if we can have a psychological theory of this type we will come a lot closer to the understanding of human beings. 2012 APA, all rights reserved). (shrink)

A technological revolution with first order implications is undeniable and underway. That is the permeation of society by computers and telecommunications technology. For western society, committed to a social, economic, and value structure premised upon an industrial society, the move to an information society is more than disruptive; it is transformational. Current changes are so rapidly paced in relation to business planning that it creates major challenges and opportunities to reach out, influence, and guide the change.The telematics revolution will affect (...) every aspect of our society since it will affect every aspect of our world which involves the generation, production, storage, or handling of information. Many ethical issues are touched upon. To sum them up, the new immorality is to choose to act in ignorance of future consequences. (shrink)

Mathematical expressions for the entropyS, the average information gained per trial (Ī) from information theory, and the de Broglie cyclical action integralA from his reinterpretation of wave mechanics are shown to be similar. The importance of this observation in our understanding ofS andĪ is considered. Furthermore, the similarity in the mathematical form of these functions indicates a possible route to further interpretation of de Broglie'sA and the nature of his “hidden thermostat.”.

According to van Fraassen's constructive empiricism, the epistemological aim of scientific theories is "to save the phenomena". Theories which achieve this aim are said to be empirically adequate. In an earlier paper a likelihood analysis of the empirical adequacy of simple statistical hypotheses was given. The present paper extends that likelihood analysis of empirical adequacy to composite statistical hypotheses. It is argued that for composite hypotheses the notion of likelihood is ambiguous. This ambiguity leads to a distinction between predictive adequacy, (...) based upon a prior likelihood function, and descriptive adequacy, based upon a posterior likelihood function. (shrink)

Applied general equilibrium models have received considerable attention and scrutiny in the public debate over the North American Free Trade Agreement. This collection brings together the leading AGE models that have been constructed to analyse NAFTA. A variety of approaches to modelling trade liberalization are taken in these studies, including multi-country and multi-sectoral models, models that focus on institutional features of particular sectors affecting multinational firms and rules of origin, and models with some inter-temporal structure. Further, by constructing stylized models, (...) theoretical linkages have been identified that drive numerical results in the larger AGE models. The volume also assesses what can be learned about the likely economic effects of NAFTA from the collection of studies taken as a whole. Areas in need of further study have been highlighted. (shrink)