This chapter describes the potential far‐reaching consequences of contemplative higher education for the fields of science and medicine.

Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g., Duska, R.: 2005, Journal of Business Ethics 57, 17–29; Staubus, G.: 2005, Journal of Business Ethics 57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis is grounded in Akerlof’s (1970, Quarterly Journal of (...) Economics August, 488–500) Theory of the Market for Lemons and we characterize the market for audit reports as a market for lemons. Consistent with Akerlof’s model, we consider the appropriateness of the countervailing mechanisms that existed at the time of Andersen’s demise that appeared to have effectively failed in counteracting Andersen’s ethical shortcomings. Finally, we assess the appropriateness of the remedies proposed by the Sarbanes–Oxley Act of 2002 (SOA) to ensure that similar ethical lapses will not occur in the future. Our analysis indicates that the SOA regulatory reforms should counteract some of the necessary conditions of the Lemons Model, and thereby mitigate the likelihood of audit failures. However, we contend that the effectiveness of the SOA critically depends upon the focus and attention of the␣Public Companies Accounting Oversight Board (PCAOB) towards assessing the ethical climates of public accounting firms. Assessments by the PCAOB of public accounting firm’s ethical climate are needed to sufficiently ensure that public accounting firms effectively promote and maintain audit quality in situations where unconscious bias or economic incentives may erode the public accounting firm’s independence. (shrink)

From industrial psychology and occupational therapy to the laboratory bench and scenes of “heroic” fieldwork, there are important connections between the science of labor and the labor of science. Participants in the 2022 Gordon Cain Conference explored how greater attention to these connections might deepen historical understanding of what constitutes “science” and what counts as “labor.” Our conversations circled around themes of vulnerability (of systems, individual bodies, historical testimony), affect (pertaining to historical actors and ourselves), and interdependence (e.g. across human (...) groups, species, political boundaries, and time). For the members of this group, which grew out of a panel discussion, these themes and motivations coalesced around a topical focus on invisibility, which helped us to articulate – in the form of a co-created syllabus – research questions about science and labor from multiple angles pertaining to practice, archival preservation, and scholarly representation. This syllabus is organized into six thematic modules that aim to challenge and historicize the concept of invisible labor by facilitating comparisons across geographic, temporal, conceptual, and disciplinary boundaries. The goals of this collaborative syllabus, in sum, are manifold: we seek to facilitate more inclusive histories of science through critical engagement with “invisibility” and thereby promote a more expansive understanding of what constitutes scientific labor; to highlight the constitutive role of gendered labor practices in the scientific enterprise; to draw attention to interdependencies that make all forms of production (knowledge or material) possible; to elucidate systems of remuneration for scientific labor over the longue durée and through pointed comparisons; and, finally, to promote self-reflexivity about the methods we use to narrate the history of science and make sense of our own labors. (shrink)

In 2001, the algebraico-tree-theoretic simplicity hierarchical structure of J. H. Conway’s ordered field${\mathbf {No}}$of surreal numbers was brought to the fore by the first author and employed to provide necessary and sufficient conditions for an ordered field (ordered$K$-vector space) to be isomorphic to an initial subfield ($K$-subspace) of${\mathbf {No}}$, i.e. a subfield ($K$-subspace) of${\mathbf {No}}$that is an initial subtree of${\mathbf {No}}$. In this sequel, analogous results are established forordered exponential fields, making use of a slight generalization of Schmeling’s conception of (...) atransseries field. It is further shown that a wide range of ordered exponential fields are isomorphic to initial exponential subfields of$({\mathbf {No}}, \exp )$. These include all models of$T({\mathbb R}_W, e^x)$, where${\mathbb R}_W$is the reals expanded by aconvergent Weierstrass system W. Of these, those we calltrigonometric-exponential fieldsare given particular attention. It is shown that the exponential functions on the initial trigonometric-exponential subfields of${\mathbf {No}}$, which includes${\mathbf {No}}$itself, extend tocanonicalexponential functions on theirsurcomplexcounterparts. The image of the canonical map of the ordered exponential field${\mathbb T}^{LE}$oflogarithmic-exponentialtransseries into${\mathbf {No}}$is shown to be initial, as are the ordered exponential fields${\mathbb R}((\omega ))^{EL}$and${\mathbb R}\langle \langle \omega \rangle \rangle $. (shrink)

There is a surprising amount of philosophy underlying the way we choose to measure poverty, including in the matter of the seemingly uncomplicated task of specifying an income poverty line. The present essay examines some of these issues of fact, value, and reasoning as they apply to the enterprise of assessing magnitudes of, and trends in, global money-metric poverty.

The Sutra of Golden Light. Translated by R. E. Emmerick. Second revised edition, Pali Text Society, Oxford 1990. xvi, 116 pp. £10.00.

This essay explores the role of informal logicand its application in the context of currentdebates regarding evidence-based medicine. This aim is achieved through a discussion ofthe goals and objectives of evidence-basedmedicine and a review of the criticisms raisedagainst evidence-based medicine. Thecontributions to informal logic by StephenToulmin and Douglas Walton are explicated andtheir relevance for evidence-based medicine isdiscussed in relation to a common clinicalscenario: hypertension management. This essayconcludes with a discussion on the relationshipbetween clinical reasoning, rationality, andevidence. It is argued that (...) informal logic hasthe virtue of bringing explicitness to the roleof evidence in clinical reasoning, and bringssensitivity to understanding the role ofdialogical context in the need for evidence inclinical decision making. (shrink)

Hume's is/ought distinction has long limited the role of empirical research in ethics, saying that data about what something is cannot yield conclusions about the way things ought to be. However, interest in empirical research in ethics has been growing despite this countervailing principle. We attribute some of this increased interest to a conceptual breakdown of the is/ought distinction. MacIntyre, in reviewing the history of the is/ought distinction, argues that is and ought are not strictly separate realms but exist in (...) a close relationship that is clarified by adopting a teleological orientation. We propose that, instead of recovering a teleological orientation, society tends to generate its own goals via democratic methods like those described by Rousseau or adopt agnosticism about teleology such as described by Richard Rorty. In both latter scenarios, the distinction between is and ought is obscured, and the role for empirical research grows, but for controversial reasons. MacIntyre warns that the is/ought distinction should remain, but reminds ethicists to make careful arguments about when and why it is legitimate to move from is to ought. (shrink)

Translational research in medicine requires researchers to identify the steps to transfer basic scientific discoveries from laboratory benches to bedside decision-making, and eventually into clinical practice. On a parallel track, philosophical work in ethics has not been obliged to identify the steps to translate theoretical conclusions into adequate practice. The medical ethicist A. Cribb suggested some years ago that it is now time to debate ‘the business of translational’ in medical ethics. Despite the very interesting and useful perspective on the (...) field of medical ethics launched by Cribb, the debate is still missing. In this paper, I take up Cribb’s invitation and discuss further analytic distinctions needed to base an ethics aiming to translate between theory and practice. (shrink)

An apparent paradox proposed by Aharonov and Vaidman in which a single particle can be found with certainty in two (or more) boxes is analyzed by way of a simple thought experiment. It is found that the apparent paradox arises from an invalid counterfactual usage of the Aharonov-Bergmann-Lebowitz (ABL) rule and effectively attributes conflicting properties not to the same particle but no different particles. A connection is made between the present analysis and the consistent histories formulation of Griffiths. Finally, a (...) critique is given of some recent counterarguments by Vaidman against the rejection of the counterfactual usage of the ABL rule. (shrink)

A modified version of Young’s experiment by Shahriar Afshar indirectly reveals the presence of a fully articulated interference pattern prior to the post-selection of a particle in a “which-slit” basis. While this experiment does not constitute a violation of Bohr’s Complementarity Principle as claimed by Afshar, both he and many of his critics incorrectly assume that a commonly used relationship between visibility parameter V and “which-way” parameter K has crucial relevance to his experiment. It is argued here that this relationship (...) does not apply to this experimental situation and that it is wrong to make any use of it in support of claims for or against the bearing of this experiment on Complementarity. (shrink)

This distinction has sometimes been read as purely epistemic, resting not on things, but on our knowledge of them: there is one world, not two, though it may be apprehended in two ways. But this view is patently at odds with the text. Knowledge and opinion are δυνάμεις, "faculties," to be distinguished and defined by their objects, no less than by the state of mind they produce, and Plato clearly states that the fallibility and unclearness of opinion is rooted in (...) the relative unreality of opinables. (shrink)

Shoemaker (1996) presenteda prioriarguments against the possibility of ‘self‐blindness’, or the inability of someone, otherwise intelligent and possessed of mental concepts, to introspect any of her concurrent attitude states. Ironically enough, this seems to be a position that Gopnik (1993) and Carruthers (2006, 2008, 2009a,b) have proposed as not only possible, but as the actual human condition generally! According to this ‘Objectivist’ view, supposed introspection of one's attitudes is not ‘direct’, but an ‘inference’ of precisely the sort we make about (...) the attitudes of others, an inference that has the advantage in our own case ofonlyour own sensory data and memories, our behavior, and of the context we are in; i.e. we are all substantially self‐ blind. After sorting out a number of methodological and verbal issues, I argue, first, that thea prioriarguments against Objectivism don't succeed, and that Gopnik and Carruthers are right to regard the issue as an empirical one. On the other hand, I think they seriously underestimate the difficulty of establishing Objectivism. It is unlikely there is an inferential procedure from the data of pure sensation, behavior and context to the relevant self‐attributions that would be as spectacularly reliable as people manifestly seem to be. Moreover, there is a simpler model: the mind very likely consists of a panoply of sub‐routines some of whose outputs are ‘tagged’ for their having been so processed, rather in the way that software ‘documents’ are on standard computers. Introspection plausibly consists in a person's simply attending to distinctive constellations of these tags, even though they may lack phenomenal feels. This draws attention to an important independent fact: that much of phenomenology (or ‘what it's like’ to be in a certain state) may be constituted by facts that are not phenomenal. (shrink)