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)

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

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)

We have argued elsewhere that moral responsibility over time depends in part upon the having of psychological connections which facilitate forms of self-control. In this chapter we explore the importance of mental time travel - our ordinary ability to mentally travel to temporal locations outside the present, involving both memory of our personal past and the ability to imagine ourselves in the future - to our agential capacities for planning and control. We suggest that in many individuals with dissociative disorders, (...) forms of amnesia, or other frontal lobe damage, our capacity for mental time travel is impaired, resulting in commensurate losses to agency autonomy, and a forensic condition essential for holding persons responsible: in legal terms, the capacity for mens rea. (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.

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

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)

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.

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)

What is the role and value of pleasure in addiction? Foddy and Savulescu have claimed that substance use is just pleasure-oriented behavior. They describe addiction as "strong appetites toward pleasure" and argue that addicts suffer in significant part because of strong social and moral disapproval of lives dominated by pleasure seeking. But such lives, they claim, can be autonomous and rational. The view they offer is largely in line with the choice model and opposed to a disease model of addiction. (...) Foddy and Savulescu are sceptical of self-reports that emphasize the ill effects of addiction such as loss of family and possessions, or that claim an absence of pleasure after tolerance sets in. Such reports they think are shaped by social stigma which makes available a limited set of socially approved addiction narratives. We will not question the claim that a life devoted to pleasure can be autonomously chosen. Nor do we question the claim that the social stigma attached to the use of certain drugs increases the harm suffered by the user. However our interviews with addicts reveal a genuinely ambivalent and complex relationship between addiction, value, and pleasure. Our subjects did not shy away from discussing pleasure and its role in use. But though they usually valued the pleasurable properties of substances, and this played that did not mean that they valued an addictive life. Our interviews distinguished changing attitudes towards drug related pleasures across the course of substance use, including diminishing pleasure from use over time and increasing resentment at the effects of substance use on other valued activities. In this paper we consider the implications of what drug users say about pleasure and value over the course of addiction for models of addiction. Well don't get me wrong, I love using mate. If I could use successfully I would. I'd still be using. I love using. I just don't like the shit that comes with it. (shrink)

Effective agency, according to contemporary Kantians, requires a unity of purpose both at a time, in order that we may eliminate conflict among our motives, and over time, because many of the things we do form part of longer-term projects and make sense only in the light of these projects and life plans. Call this the unity of agency thesis. This thesis can be regarded as a normative constraint on accounts of personal identity and indeed on accounts of what it (...) is to have the life of a person in the broad, rather than narrowly biological sense. It is also a fundamental condition of social life that persons within society fulfill a range of longitudinal roles: parenthood is one such obvious example, as are teachers, health professionals, engineers, artists, and many others. The fulfillment of these and other valuable social roles requires that agents have the capacity to rationally conceive of themselves as engaged in these roles and subject to the demands of them. To be unable to fulfill any such longitudinal social roles is to have a life deficient in value. The unity of agency is thus, we argue, something we rationally strive for, and something to be morally promoted. Psychiatric states that undermine the unity of agency are morally and rationally disvaluable. Using the example of dissociation, we explain how one such state may have this undermining or disruptive effect on the unity of agency. The therapeutic ends for psychiatry in conditions involving such states are thus seen more globally as the restoration of effective agency, that is, unified agency. (shrink)

The condition known as Multiple Personality Disorder (MPD) or Dissociative Identity Disorder (DID) is metaphysically strange. Can there really be several distinct persons operating in a single body? Our view is that DID sufferers are single persons with a severe mental disorder. In this paper we compare the phenomenology of dissociation between personality states in DID with certain delusional disorders. We argue both that the burden of proof must lie with those who defend the metaphysically extravagant Multiple Persons view and (...) that there is little theoretical motivation to yield to that view in light of the fact that the core symptoms of DID bear remarkable similarity to the symptoms of these other disorders where no such extravagance is ever seriously entertained. (shrink)

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)

Pattern parametrisation has the potential to address the inefficiencies and environmental concerns associated with traditional pattern construction practices dominating both industry and academia. However, its adoption is still limited due to a lack of realisation despite its presence in CAD technical applications for decades. This has impeded its ability to shift the pattern industry and academia to a more efficient and sustainable paradigm. Using mixed methods and a three-phased quasi-experimental design, this study aims to enhance the realisation of pattern parametrisation (...) across various industry and academic settings and assess participants’ behavioural intentions to adopt it. Findings from a convenience sample of 40 UK-based participants, analysed using Kirkpatrick’s (1994) model, indicate increased recognition and intention to adopt pattern parametrisation, as evidenced by participants identifying its diverse applications and aspiring to integrate it into their future goals. This study contributes to theory and has practical applications for both academia and industry. (shrink)

The need for a framework to justify that a model has sufficient credibility to be used as a basis for internal or external (typically regulatory) decision-making is a primary concern when using modelling and simulation (M&S) in healthcare. This chapter reviews published standards on verification, validation, and uncertainty quantification (VVUQ) as well as regulatory guidance that can be used to establish model credibility in this context, providing a potential starting point for a globally harmonised model credibility framework.

Research that has been sponsored by pharmaceutical, medical device and biotechnology companies is often presented at scientific and medical conferences. However, practices vary between organizations and it can be difficult to follow both individual conference requirements and good publication practice guidelines. Until now, no specific guidelines or recommendations have been available to describe best practice for conference presentations.This document was developed by a working group of publication professionals and uploaded to PeerJ Preprints for consultation prior to publication; an additional 67 (...) medical societies, medical conference sites and conference companies were also asked to comment. The resulting recommendations aim to complement current good publication practice and authorship guidelines, outline the general principles of best practice for conference presentations and provide recommendations around authorship, contributorship, financial transparency, prior publication and copyright, to conference organizers, authors and industry professionals.While the authors of this document recognize that individual conference guidelines should be respected, they urge organizers to consider authorship criteria and data transparency when designing submission sites and setting parameters around word/character count and content for abstracts. It is also important to recognize that conference presentations have different limitations to full journal publications, for example, in the case of limited audiences that necessitate refocused abstracts, or where lead authors do not speak the local language, and these have been acknowledged accordingly. The authors also recognize the need for further clarity regarding copyright of previously published abstracts and have made recommendations to assist with best practice.By following Good Practice for Conference Abstracts and Presentations: GPCAP recommendations, industry professionals, authors and conference organizers will improve consistency, transparency and integrity of publications submitted to conferences worldwide. (shrink)

This book provides a major review of the state of international theory. It is focused around the issue of whether the positivist phase of international theory is now over, or whether the subject remains mainly positivistic. Leading scholars analyse the traditional theoretical approaches in the discipline, then examine the issues and groups which are marginalised by mainstream theory, before turning to four important new developments in international theory (historical sociology, post-structuralism, feminism, and critical theory). The book concludes with five chapters (...) which look at the future of the subject and the practice of international relations. This survey brings together key figures who have made leading contributions to the development of mainstream and alternative theory, and will be a valuable text for both students and scholars of international relations. (shrink)

The advent of formal definitions of the simplicity of a theory has important implications for model selection. But what is the best way to define simplicity? Forster and Sober ([1994]) advocate the use of Akaike's Information Criterion (AIC), a non-Bayesian formalisation of the notion of simplicity. This forms an important part of their wider attack on Bayesianism in the philosophy of science. We defend a Bayesian alternative: the simplicity of a theory is to be characterised in terms of Wallace's Minimum (...) Message Length (MML). We show that AIC is inadequate for many statistical problems where MML performs well. Whereas MML is always defined, AIC can be undefined. Whereas MML is not known ever to be statistically inconsistent, AIC can be. Even when defined and consistent, AIC performs worse than MML on small sample sizes. MML is statistically invariant under 1-to-1 re-parametrisation, thus avoiding a common criticism of Bayesian approaches. We also show that MML provides answers to many of Forster's objections to Bayesianism. Hence an important part of the attack on Bayesianism fails. 1. Introduction2. The Curve Fitting Problem2.1 Curves and families of curves2.2 Noise2.3 The method of Maximum Likelihood2.4 ML and over-fitting3. Akaike's Information Criterion (AIC)4. The Predictive Accuracy Framework5. The Minimum Message Length (MML) Principle5.1 The Strict MML estimator5.2 An example: The binomial distribution5.3 Properties of the SMML estimator5.3.1 Bayesianism5.3.2 Language invariance5.3.3Generality5.3.4 Consistency and efficiency5.4 Similarity to false oracles5.5 Approximations to SMML6. Criticisms of AIC6.1 Problems with ML6.1.1 Small sample bias in a Gaussian distribution6.1.2 The von Mises circular and von Mises—Fisher spherical distributions6.1.3 The Neyman–Scott problem6.1.4 Neyman–Scott, predictive accuracy and minimum expected KL distance6.2 Other problems with AIC6.2.1 Univariate polynomial regression6.2.2 Autoregressive econometric time series6.2.3 Multivariate second-order polynomial model selection6.2.4 Gap or no gap: a clustering-like problem for AIC6.3 Conclusions from the comparison of MML and AIC7. Meeting Forster's objections to Bayesianism7.1 The sub-family problem7.2 The problem of approximation, or, which framework for statistics?8. ConclusionA. Details of the derivation of the Strict MML estimatorB. MML, AIC and the Gap vs. No Gap ProblemB.1 Expected size of the largest gapB.2 Performance of AIC on the gap vs. no gap problemB.3 Performance of MML in the gap vs. no gap problem. (shrink)

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)

Steve Coutinho explores in detail the fundamental concepts of Daoist thought as represented in three early texts: the _Laozi_, the _Zhuangzi_, and the _Liezi_. Readers interested in philosophy yet unfamiliar with Daoism will gain a comprehensive understanding of these works from this analysis, and readers fascinated by ancient China who also wish to grasp its philosophical foundations will appreciate the clarity and depth of Coutinho's explanations. Coutinho writes a volume for all readers, whether or not they have a background (...) in philosophy or Chinese studies. A work of comparative philosophy, this volume also integrates the concepts and methods of contemporary philosophical discourse into a discussion of early Chinese thought. The resulting dialogue relates ancient Chinese thought to contemporary philosophical issues and uses modern Western ideas and approaches to throw new interpretive light on classical texts. Rather than function as historical curiosities, these works act as living philosophies in conversation with contemporary thought and experience. Coutinho respects the multiplicity of Daoist philosophies while also revealing a distinctive philosophical sensibility, and he provides clear explanations of these complex texts without resorting to oversimplification. (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.

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)

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.

Counterfactual reasoning is broadly implicated in causal claims made by historians. However, this point is more generally recognized and accepted by economic historians than historians of science. A good site for examining alternative appeals to counterfactuals is to consider "what if" the Scientific Revolution had not occurred in seventeenth-century Europe. Two alternative interpretations are analyzed: that the revolution would eventually have happened somewhere else or that the revolution would not have happened at all. Broadly speaking, these two interpretations correspond to (...) the respective attitudes of philosophers and historians to the development of science. However, a case is presented for synthesizing the two interpretations into a normative historiography of science that would allow past and present concerns to interrogate each other. This exercise in counterfactual reasoning can be imagined in the spirit of a time traveler who aims to persuade, rather than simply understand, the natives he or she encounters. (shrink)

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.

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...

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.

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)

Sam Buss produced the first polynomial size Frege proof of thepigeonhole principle. We introduce a variation of that problem and producea simpler proof based on parity. The proof appearing here has an upperbound that is quadratic in the size of the input formula.

People of the western world now have unprecedented freedom to choose their religion. In this book, the world's leading sociologist of religion argues that the liberty and freedom to choose religion corrodes faith and that religion remains most vital when it is part of ethnic and national identity.

A Brief History of Analytic Philosophy: From Russell to Rawls presents a comprehensive overview of the historical development of all major aspects of analytic philosophy, the dominant Anglo-American philosophical tradition in the twentieth century. Features coverage of all the major subject areas and figures in analytic philosophy - including Wittgenstein, Bertrand Russell, G.E. Moore, Gottlob Frege, Carnap, Quine, Davidson, Kripke, Putnam, and many others Contains explanatory background material to help make clear technical philosophical concepts Includes listings of suggested further readings (...) Written in a clear, direct style that presupposes little previous knowledge of philosophy. (shrink)