This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...) the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances. (shrink)

A wide range of biological processes, in all eukaryotes and in some prokaryotes, are controlled by rhythms with a period close to 24 hours. The circadian oscillator, which is responsible for generating these rhythms, is controlled by light signals that maintain its synchrony with the environmental day/night cycle. Higher plants exhibit many circadian rhythms, including rhythms in the transcription of specific genes. Molecular tools derived from such clock‐controlled genes have led to the identification of several circadian rhythm mutants in the (...) genetic model, Arabidopsis thaliana. The extensive understanding of photoperception in this species will make it a powerful system with which to investigate the light regulation of circadian rhythms. We compare Arabidopsis rhythms to the results from other systems, and discuss these data with respect to the current phototransduction models. (shrink)

The understanding of decision-making systems has come together in recent years to form a unified theory of decision-making in the mammalian brain as arising from multiple, interacting systems (a planning system, a habit system, and a situation-recognition system). This unified decision-making system has multiple potential access points through which it can be driven to make maladaptive choices, particularly choices that entail seeking of certain drugs or behaviors. We identify 10 key vulnerabilities in the system: (1) moving away from homeostasis, (2) (...) changing allostatic set points, (3) euphorigenic signals, (4) overvaluation in the planning system, (5) incorrect search of situation-action-outcome relationships, (6) misclassification of situations, (7) overvaluation in the habit system, (8) a mismatch in the balance of the two decision systems, (9) over-fast discounting processes, and (10) changed learning rates. These vulnerabilities provide a taxonomy of potential problems with decision-making systems. Although each vulnerability can drive an agent to return to the addictive choice, each vulnerability also implies a characteristic symptomology. Different drugs, different behaviors, and different individuals are likely to access different vulnerabilities. This has implications for an individual's susceptibility to addiction and the transition to addiction, for the potential for relapse, and for the potential for treatment. (shrink)

Moral Realism is a systematic defence of the idea that there are objective moral standards. Russ Shafer-Landau argues that there are moral principles that are true independently of what anyone, anywhere, happens to think of them. His central thesis, as well as the many novel supporting arguments used to defend it, will spark much controversy among those concerned with the foundations of ethics.

In this paper the machinery and results developed in [Awodey et al, 2004] are extended to the study of constructive set theories. Specifically, we introduce two constructive set theories BCST and CST and prove that they are sound and complete with respect to models in categories with certain structure. Specifically, basic categories of classes and categories of classes are axiomatized and shown to provide models of the aforementioned set theories. Finally, models of these theories are constructed in the category of (...) ideals. (shrink)

An international team of ethicists refresh the debate about human enhancement by examining whether resistance to the use of technology to enhance our mental and physical capabilities can be supported by articulated philosophical reasoning, or explained away, e.g. in terms of psychological influences on moral reasoning.

Steve Awodey and A. W. Carus. The Turning Point and the Revolution: Philosophy of Mathematics in Logical Empiricism from Tractatus on Logical Syllogism.

We introduce a new sheaf-theoretic construction called the ideal completion of a category and investigate its logical properties. We show that it satisfies the axioms for a category of classes in the sense of Joyal and Moerdijk [17], so that the tools of algebraic set theory can be applied to produce models of various elementary set theories. These results are then used to prove the conservativity of different set theories over various classical and constructive type theories.

This paper argues that independent auditors have lost sight of their obligation to be truly impartial, and have increasingly adopted an attitude of client advocacy. We argue that auditors have a professional obligation to go beyond merely passing judgment on whether client accounting methods are acceptable under GAAP, and to judge whether the principles adopted are the most appropriate under the circumstances. We then review recent evidence which suggests that auditors have abandoned this objective in favor of advocating client-preferred principles. (...) The results of a survey of public accountants employed by small CPA firms indicates that, in a scenario in which an auditor did not feel that the client's accounting treatment was the most appropriate under the circumstances but it was recognized as an acceptable alternative under GAAP, advocacy of the client-preferred approach is considered appropriate and is very likely to occur in practice. In less subtle cases (e.g., when the auditor did not feel that the client's treatment provided the best reflection of the economic substance of the underlying transactions), survey participants as a group were ambivalent regarding the appropriateness of client advocacy, and felt that subordination of judgment was likely to occur in practice. The results also indicate that engagement risk, or the risk that the firm will be harmed by aggressive behavior, affects judgments of both the appropriateness and likelihood of subordination of judgment. These findings suggest that auditors have adopted an ideology of client advocacy, within the constraints of engagement risk. (shrink)

For every partial combinatory algebra, we define a hierarchy of extensionality relations using ordinals. We investigate the closure ordinals of pca’s, i.e., the smallest ordinals where these relations become equal. We show that the closure ordinal of Kleene’s first model is ${\omega _1^{\textit {CK}}}$ and that the closure ordinal of Kleene’s second model is $\omega _1$. We calculate the exact complexities of the extensionality relations in Kleene’s first model, showing that they exhaust the hyperarithmetical hierarchy. We also discuss embeddings of (...) pca’s. (shrink)

Flap EndoNuclease‐1 (FEN‐1) is a multifunctional and structure‐specific nuclease involved in nucleic acid processing pathways. It plays a critical role in maintaining human genome stability through RNA primer removal, long‐patch base excision repair and resolution of dinucleotide and trinucleotide repeat secondary structures. In addition to its flap endonuclease (FEN) and nick exonuclease (EXO) activities, a new gap endonuclease (GEN) activity has been characterized. This activity may be important in apoptotic DNA fragmentation and in resolving stalled DNA replication forks. The multiple (...) functions of FEN‐1 are regulated via several means, including formation of complexes with different protein partners, nuclear localization in response to cell cycle or DNA damage and post‐translational modifications. Its functional deficiency is predicted to cause genetic diseases, including Huntington's disease, myotonic dystrophy and cancers. This review summarizes the knowledge gained through efforts in the past decade to define its structural elements for specific activities and possible pathological consequences of altered functions of this multirole player. BioEssays 27:717–729, 2005. © 2005 Wiley Periodicals, Inc. (shrink)

The contribution of this book to the field of reconciliation is both theoretical and practical, recognizing that good theory guides effective practice and practice is the ground for compelling theory. Using a Girardian hermeneutic as a starting point, a new conceptual Gestalt emerges in these essays, one not fully integrated in a formal way but showing a clear understanding of some of the challenges and possibilities for dealing with the deep divisions, enmity, hatred, and other effects of violence.

Steve Awodey and A. W. Carus. How Carnap Could Have Replied to Gödel.

Uncoupling proteins (UCPs) regulate mitochondrial function, and thus cellular metabolism. Angiotensin‐converting enzyme (ACE) is the central component of endocrine and local tissue renin–angiotensin systems (RAS), which also regulate diverse aspects of whole‐body metabolism and mitochondrial function (partly through altering mitochondrial UCP expression). We show that ACE expression also appears to be regulated by mitochondrial UCPs. In genetic analysis of two unrelated populations (healthy young UK men and Scandinavian diabetic patients) serum ACE (sACE) activity was significantly higher amongst UCP3‐55C (rather than (...) T) and UCP2 I (rather than D) allele carriers. RNA interference against UCP2 in human umbilical vein endothelial cells reduced UCP2 mRNA sixfold (P < 0·01) whilst increasing ACE expression within a physiological range (<1·8‐fold at 48 h; P < 0·01). Our findings suggest novel hypotheses. Firstly, cellular feedback regulation may occur between UCPs and ACE. Secondly, cellular UCP regulation of sACE suggests a novel means of crosstalk between (and mutual regulation of) cellular and endocrine metabolism. This might partly explain the reduced risk of developing diabetes and metabolic syndrome with RAS antagonists and offer insight into the origins of cardiovascular disease in which UCPs and ACE both play a role. (shrink)

Successive UK governments have adopted failure as a strategy in the reform of public education in England: first, to construct crises in order to blame professionals/parents/children for a failing system; and second, to provide rescue solutions that are designed to fail in order to sustain the change imperative. We describe this as policy mortality, or the integration of systemic and organisational ‘death’ within reform design. Our research demonstrates the interplay between the blame for the ‘wrong’ type of school, leader, teacher, (...) pupil, parent, and the claimed ‘solutions’ in the form of new schools (e.g., between 70 and 90 different types in England), organisations (e.g., MATs), professionals (e.g., CEOs), pupils (e.g., branded access to a school place), and parents (e.g., consumer choice). Our research contribution is conceptual through the development of new thinking about policy mortality, whereby the claim is for ‘success’ but the reality is that some professionals, schools, children and parents are required to fail. (shrink)

In our target article, we proposed that addiction could be envisioned as misperformance of a decision-making machinery described by two systems (deliberative and habit systems). Several commentators have argued that Pavlovian learning also produces actions. We agree and note that Pavlovian action-selection will provide several additional vulnerabilities. Several commentators have suggested that addiction arises from sociological parameters. We note in our response how sociological effects can change decision-making variables to provide additional vulnerabilities. Commentators generally have agreed that our theory provides (...) a framework within which to site addiction and treatment, but additional work will be needed to determine whether our taxonomy will help identify and treat subpopulations within the addicted community. (shrink)

Part I. Reflections on the past : a mor et memoria / Ugo Perone -- Givenness, grace, and Marion's Augustinianism / Felix O Murchadha -- Way of being given / Pierre-Jean Renaudie -- On the threshold of distance / Ryan Coyne -- Part II. Present openings : reading textual dramatics / Stephen E. Lewis -- The moving icon / Jodie McNeilly -- Love without bodies / Cassandra Falke -- As an Orpheus of phenomenality -- Part III. Breaching future horizons : (...) discovering human insufficiency with Marion / Jennifer Rosato -- Marion's spirituality of adoration and its implications for a phenomenology of religion / Christina M. Gschwandtner -- From negative theology of hermeneutics / Claudio Tarditi -- An excess of happiness / Jeffrey L. Kosky -- Flight from the flesh / Brian Becker. (shrink)

The Ape that Understood the Universe is the story of the strangest animal in the world: the human animal. It opens with a question: How would an alien scientist view our species? What would it make of our sex differences, our sexual behavior, our child-rearing patterns, our moral codes, our religions, our languages, and science? The book tackles these issues by drawing on ideas from two major schools of thought: evolutionary psychology and cultural evolutionary theory. The guiding assumption is that (...) humans are animals, and that like all animals, we evolved to pass on our genes. At some point, however, we also evolved the capacity for culture - and from that moment, culture began evolving in its own right. This transformed us from a mere ape into an ape capable of reshaping the planet, travelling to other worlds, and understanding the vast universe of which we're but a tiny, fleeting fragment. (shrink)

We analyze the axiomatic strength of the following theorem due to Rival and Sands [28] in the style of reverse mathematics. Every infinite partial order P of finite width contains an infinite chain C such that every element of P is either comparable with no element of C or with infinitely many elements of C. Our main results are the following. The Rival–Sands theorem for infinite partial orders of arbitrary finite width is equivalent to $\mathsf {I}\Sigma ^0_{2} + \mathsf {ADS}$ (...) over $\mathsf {RCA}_0$. For each fixed $k \geq 3$, the Rival–Sands theorem for infinite partial orders of width $\leq \!k$ is equivalent to $\mathsf {ADS}$ over $\mathsf {RCA}_0$. The Rival–Sands theorem for infinite partial orders that are decomposable into the union of two chains is equivalent to $\mathsf {SADS}$ over $\mathsf {RCA}_0$. Here $\mathsf {RCA}_0$ denotes the recursive comprehension axiomatic system, $\mathsf {I}\Sigma ^0_{2}$ denotes the $\Sigma ^0_2$ induction scheme, $\mathsf {ADS}$ denotes the ascending/descending sequence principle, and $\mathsf {SADS}$ denotes the stable ascending/descending sequence principle. To the best of our knowledge, these versions of the Rival–Sands theorem for partial orders are the first examples of theorems from the general mathematics literature whose strength is exactly characterized by $\mathsf {I}\Sigma ^0_{2} + \mathsf {ADS}$, by $\mathsf {ADS}$, and by $\mathsf {SADS}$. Furthermore, we give a new purely combinatorial result by extending the Rival–Sands theorem to infinite partial orders that do not have infinite antichains, and we show that this extension is equivalent to arithmetical comprehension over $\mathsf {RCA}_0$. (shrink)

This paper continues a conversation about Wittgenstein’s picture of language and meaning and its potential applications for educational theorising. It takes the form of a response to Wolff-Michael Roth’s earlier paper “Heeding Wittgenstein on “understanding” and “meaning”: A pragmatist and concrete human psychological approach in/for education,” in which Roth problematizes the use of the terms “understanding” and “meaning” in education discourse and proposes their abandonment. Whilst we agree with Roth about a series of central points, at the same time we (...) maintain that he has taken his argument in directions antithetical to our reading of Wittgenstein’s work. We offer four points of departure, exploring themes of: appropriate questioning; eliminativism; language-games and grammar; and productivity, explanation, and a science of learning. We conclude by discussing ways consistent with Wittgenstein’s thought to go on in thinking about education. (shrink)

Purpose This study aims to explore the association between internet addiction and problem behaviours on social networking sites using the general strain theory. Design/methodology/approach Using the purposive sampling method, a survey was conducted, which collected data from 414 college students studying in two public universities in South Australia. The Delphi method was used to develop the questionnaire used for the survey. Findings 'Results of this research indicated a significant association between internet addiction and problem behaviours on SNS. Respondents who had (...) engaged in problem behaviours on SNS had high internet addiction test scores. On the basis of this finding, the present research argues that the general strains associated with the suffering of newly emerging challenges such as internet addiction might contribute to victimisation and deviant and problem behaviours on SNS in specific and possibly in cyberspace in general. Research limitations/implications Results of the present study need to be interpreted cautiously due to many limitations it has. This research is a cross-sectional study, which might not adequately explain the associations between internet addiction and problem behaviours on SNS. Longitudinal studies involving larger samples might have added significant value to this study. The present study uses purposive sampling technique, which has limited its generalizability, and its findings may not be generalised to large populations. Originality/value Limited information is available pertaining to the association between problem behaviours on SNS and internet addiction. The present study is a pioneering effort, which argues that rapid popularity of SNS is likely to increase internet addiction and the frustration of not getting proper treatment for their internet addiction might lead to deviant behaviours on SNS. (shrink)

A rich collection of critical essays, authored by philosophers and practicing artists, examining Deleuze and Guattari's engagement with a broad range of art forms.

Should we allow performance-enhancing substances in competitive athletics? The first book of its kind, Well Played answers this question by urging us to a deeper appreciation for the purpose of sport. Giving special reference to performance-enhancing substances, Shafer challenges the incompleteness of the ethical arguments and contributes a Christian voice to the discussion. He initiates a theological conversation that is both scholarly and accessible, arguing that a distinctively Christian understanding of sport will have far-reaching implications for how we treat (...) ethical issues like doping. The values, beliefs, and practices within the Christian tradition show an alternative that prioritizes humility and friendship, grace and gratitude over the "win at all costs" mentality that drives the use of performance-enhancing substances for a competitive advantage. This groundbreaking book ventures into new theological territory as it explores the intersections of theology, philosophy of sport, and the ethics of doping. Theologians, ethicists, and pastors, as well as coaches, athletes, and sports fans will benefit from this book's thoughtful reflection on how Christians can play well in the modern sports culture. (shrink)

In this short note we give a glimpse of homotopy type theory, a new field of mathematics at the intersection of algebraic topology and mathematical logic, and we explain Vladimir Voevodsky’s univalent interpretation of it. This interpretation has given rise to the univalent foundations program, which is the topic of the current special year at the Institute for Advanced Study.

Steve Wilkens edits a debate between three different understandings of the relationship between faith and reason, between theology and philosophy. The three views include: Faith and Philosophy in Tension, Faith Seeking Understanding and the Thomistic Synthesis. This introduction to a timeless quandary is an essential resource for students.

As an alternative to establishing awareness thresholds, stimulus contexts in which there were either greater conscious or greater unconscious influences were defined on the basis of performance on an exclusion task. Target words were presented for brief durations and each target word was followed immediately by its three-letter stem. Subjects were instructed to complete each stem with any word other than the target word. With this task, failures to exclude target words indicate greater unconscious influences, whereas successful exclusion indicates greater (...) conscious influences. Conscious influences were dominant at long durations , but unconscious influences were dominant at short durations . Performance on the exclusion task successfully predicated both qualitative differences in Stroop priming and qualitative differences in recognition memory previously associated with the different effects of conscious and unconscious influences. Taken together, these results demonstrate that an exclusion task allows both unconscious and conscious influences to be defined in terms of significant deviations from baseline performance. As such, exclusion tasks provide a method for distinguishing conscious from unconscious influences that does not require establishing thresholds for null awareness. (shrink)

Degrees of belief; Dempster's rule of combination; Simple and separable support functions; The weights of evidence; Compatible frames of discernment; Support functions; The discernment of evidence; Quasi support functions; Consonance; Statistical evidence; The dual nature of probable reasoning.

Michael A. PetersBeijing Normal University, Beijing, PR China;There is an ecology of bad ideas, just as there is an ecology of weeds– Gregory Bateson (1972, p. 492)While there are classical anteced...

Since September 11, 2001, many people in the United States have been more inclined to use the language of good and evil, and to be more comfortable with the idea that certain moral standards are objective (true independently of what anyone happens to think of them). Some people, especially those who are not religious, are not sure how to substantiate this view. Whatever Happened to Good and Evil? provides a basis for exploring these doubts and ultimately defends the objectivity of (...) ethics. Engaging and accessible, it is the first introduction to meta-ethics written especially for students and general readers with no philosophical background. Focusing on the issues at the foundation of morality, it poses such questions as: How can we know what is right and wrong? Does ethical objectivity require God? Why should I be moral? Where do moral standards come from? What is a moral value, and how can it exist in a scientific world? Do cultural diversity and persistent moral disagreement support moral skepticism? Writing in a clear and lively style and employing many examples to illustrate theoretical arguments, Russ Shafer-Landau identifies the many weaknesses in contemporary moral skepticism and devotes considerable attention to presenting, and critiquing, the most difficult objections to his view. Also included in the book are a helpful summary of all the major arguments covered, as well as a glossary of key philosophical terms. Whatever Happened to Good and Evil? is ideal for a variety of philosophy courses and compelling reading for anyone interested in ethics. (shrink)

What I relate is the history of the next two centuries. I describe what is coming, what can no longer come differently: the advent of nihilism. This history can be related even now; for necessity i...

1. Michael A PetersBeijing Normal UniversityChatGPT is an AI chatbot released by OpenAI on November 30, 2022 and a ‘stable release’ on February 13, 2023. It belongs to OpenAI’s GPT-3 family (genera...

The present paper shows that the clearest formulation of J. M. E. McTaggart's antipassage argument, that of D. H. Mellor in _Real Time II, is unsound when its premises are interpreted so that it is valid. This argument need mislead us no longer. The crucial item in the interpretation of the premises is the copula 'is', as in 'E is past'. The copula may be either tensed or tenseless. While this ambiguity of the copula has been noted before, its implications (...) for McTaggart's argument had not been adequately exploited. This paper does that job. (shrink)

This work discusses whether Kuhn's The Structure of Scientific Revolutions was revolutionary. Steve Fuller argues that Kuhn held a profoundly conservative view of science and how one ought to study its history.

Although The Structure of Scientific Revolutions is one of the most influential books of this century, its author, Thomas Kuhn, is notorious for disavowing most of the consequences wrought by his text. Insofar as these consequences have appeared "radical" or "antipositivist," this article argues that they are very misleading, and that Kuhn's complaints are therefore well placed. Indeed, Kuhn unwittingly succeeded where Daniel Bell's The End of Ideology tried and failed, namely, to alleviate the anxieties of alienated academics and defensive (...) policy-makers by teaching them that they could all profit from solving their own paradigmatic puzzles. The influence of tructure is traced from the philosophy of science into the social sciences and science policy. Special attention is paid to the import of the General Education in Science curriculum at Harvard, in which Kuhn taught for most of the period prior to writing tructure. Harvard President James Conant had designed this curriculum in order to keep "pure science" in the good favor of the American public, in whose eyes it suffered after the use of the atomic bomb. While Conant was keen to stress the distinctiveness of science from other social practices, Kuhn's model seemed to provide a blueprint for reconstituting any practice as a science. This enabled potentially antiscientific academics to become scientists themselves, thereby neutralizing any radical challenges to the ends of scientific inquiry. The article concludes by reconstructing some of the inchoate possibilities for radical critique that Kuhn's success preempted, and by making some suggestions for how they may be recovered in the present academic environment. (shrink)