The recent accounting scandals have raised concerns regarding the closeness of auditor–client relationships. Critics argue that as the relationship lengthens a bond develops and auditors' professional skepticism may be replaced with trust. However, Statement on Auditing Standards No. 99 states that auditors "should conduct the engagement with a mindset that recognizes the possibility that a material misstatement due to fraud could be present, regardless of any past experience with the entity and regardless of the auditor's belief about management's honesty and (...) integrity" (AICPA 2002, Statement on Auditing Standards No. 99, paragraph 13, p. 10). The purpose of this study is to investigate whether auditors develop trust in a client's management and whether this trust affects auditors' decisions. Specifically, this study examines whether auditors' satisfaction with a client's management during a prior audit engagement affects auditors' self-reported trust in that client's management and whether that trust affects their fraud risk assessment. The decision to trust a client's management should be an ethical decision because excessive trust may impair auditors' skepticism, which auditors are required to maintain by their professional responsibilities. We therefore also investigate whether auditors' trust is affected by their moral reasoning. An experimental case was completed by 89 professional auditors, all with experience assessing the risk of fraud. The results suggest auditors' satisfaction with the client affects their trust in the client (higher satisfaction associated with higher trust and lower satisfaction associated with lower trust). Further, after an overall unsatisfying experience, auditors' trust affects their fraud risk assessments. However, after an overall satisfying experience, their trust does not affect their fraud risk assessments. The results indicate auditors are able to maintain their professional skepticism after satisfying past experiences with the client regardless of their beliefs about the honesty and trustworthiness of the client's management. Lastly, auditors' moral reasoning was not related to their trust in the client's management. (shrink)

New Approaches to Monetary Economics brings together presentations of innovative research in the field of monetary economics. Much of this research develops and applies approaches to modelling financial intermediation, aggregate fluctuations, monetary aggregation and transactions-motivated monetary equilibrium. The contents of this volume comprise the proceedings of the second in a conference series entitled International Symposia in Economic Theory and Econometrics. This conference was held in 1985 at the IC2 Institute at the University of Texas at Austin. The symposia in this (...) series are sponsored by the IC2 Institute and the RGK Foundation. New Approaches to Monetary Economics, edited by Professors William A. Barnett and Kenneth J. Singleton, consists of five parts. Part I examines transactions-motivated monetary holding in general equilibrium; Part II, financial intermediation; Part III, monetary aggregation theory, Part IV, issues in aggregate fluctuation; and Part V, theoretical issues in the foundations of monetary economics and macroeconomics. (shrink)

In De Anima III.8 Aristole asserts that "the soul is in a sense all things" because it becomes whatever is thought or perceived. Yet the relationship between the soul and an object of perception or thought is most likely not one of numerical identity. As Aristotle says, "The stone is not in the soul but, rather, form" . Now if soul-object relations cannot be explained solely in terms of numerical identity, it is incumbent upon Aristotle to state what other sense (...) of identity is being invoked. According to Aristotle, the relation obtaining between the soul and an object of perception or thought is one of representational isomorphism; e.g., just as middle-C may be instantiated both in a piano and in a tuning fork, the salient features of an object of perception or thought may be instantiated in the soul as well as in the extra-mental world. (shrink)

This essay focuses on what I shall call “cosmopolitan altruism”—the motivationally effective desire to assist needy or endangered strangers. Section I describes recent research that confirms the existence of this phenomenon. Section II places it within interlocking sets of moral typologies that distinguish among forms of altruism along dimensions of scope, interests risked, motivational source, and baseline of moral judgment. Section III explores some of the relationships between altruism—a concept rooted in modern moral philosophy and Christianity—and the understanding of virtue (...) and friendship characteristic of Aristotelian ethical analysis. Finally, Section IV argues that cosmopolitan altruism does not represent moral progress simpliciter over other, less inclusive views, and that the widening of moral sympathy to encompass endangered strangers entails significant moral costs. (shrink)

Are the actions of a person operating out of the gifts of the Holy Spirit the same as the actions of that person operating out of infused virtue? Answering this question provides an opportunity to offer a Thomistic account of how the gifts of the Holy Spirit are distinct from, yet related to, the infused virtues. This article begins with two recent arguments for how the gifts differ from the infused virtues. It then rejects those arguments based on Aquinas's mature (...) writing on the gifts. The following section offers an account of the role of the gifts in the graced life of discipleship, including their relationship to the infused virtues, through a focus on the relationship between habit and act. The article concludes with three areas for further research and a nod toward pastoral application of this argument in sacramental preparation for confirmation. (shrink)

My intention in this essay is to open up a question I cannot fully resolve: the relationship between democracy and value pluralism. By “value pluralism” I mean the view propounded so memorably by the late Isaiah Berlin and developed in various ways by thinkers including Stuart Hampshire, Steven Lukes, Thomas Nagel, Martha Nussbaum, Michael Stocker, Bernard Williams, Charles Taylor, John Kekes, and John Gray, among others. I shall define and discuss this view in some detail in Section III. For now, (...) suffice it to say that value pluralism is the view that what we (rightly) value in our lives turns out to be multiple, heterogeneous, not reducible to a common measure, and not hierarchically ordered with a single dominant value or set of values binding on all persons in all circumstances. I use the phrase “value pluralism” rather than “moral pluralism” to indicate that this view encompasses nonmoral as well as moral goods. (shrink)

We inhabit a world not only full of natural dispositions independent of human design, but also artificial dispositions created by our technological prowess. How do these dispositions, found in automation, computation, and artificial intelligence applications, differ metaphysically from their natural counterparts? This collection investigates artificial dispositions: what they are, the roles they play in artificial systems, and how they impact our understanding of the nature of reality, the structure of minds, and the ethics of emerging technologies. It is divided into (...) four parts covering the following interconnected themes: (i) Metaphysics and Artificial Dispositions, (ii) Artificial Systems and Artificial Dispositions, (iii) Agency, Mind, and Artificial Dispositions, and (iv) Artificial Moral Dispositions. This is a groundbreaking and thought-provoking resource for any student or scholar of philosophy of science, contemporary metaphysics, applied ethics, philosophy of mind, and philosophy of technology. (shrink)

Research investigating female gaming is relatively scarce, and past research has demonstrated that men are more likely to be problematic gamers. Few studies have focused on female gamers in community samples, and those that have been published have mainly collected data qualitatively in Europe. There is case study evidence suggesting clinicians are increasingly treating problem female gamers. The aim of this study is threefold: (i) to establish an international female gamer profile, (ii) to determine predictors associated with perceived internet gaming (...) disorder (IGD), and (iii) to identify those who are potentially at risk of developing gaming addiction and its characteristics by applying a quantitative approach. A cross-sectional online survey was applied through international gaming forums recruiting 625 female gamers, assessing sociodemographics, gaming devices used and play genres, and a set of questionnaires on gaming (e.g., problem online gaming [e.g., the nine-item short-form scale to assess IGD: IGDS9-SF], female stereotypes [e.g., sex role stereotyping scale], and psychological symptoms [e.g., Symptom CheckList-27-plus]). Female gamers from all continents reported the use of all videogames, especially popular online games using computers and consoles. The proportion of gamers with potential IGD was one per cent. Regression analyses identified several risk factors for increased scores on the IGDS9-SF, namely having achievement and social motivations, embodied presence and identification with the avatar, hostility and social phobia together with negative body image, playing Multiplayer Online Battle Arena, Massively Multiplayer Online Role-Playing Games, and First-Person-Shooter games. Findings contribute to filling the gap in knowledge on female gaming, to aid in the applicability of problematic gaming measurements in female gamers, especially those who are at risk of problematic gaming. The purpose of this study is to enhance the validity of the current measures to diagnose problem gaming appropriately in both genders. (shrink)

ABSTRACT: In this essay I provide one methodology that yields the level of analysis of an alleged knowledge-claim under investigation via its relations to varying gradations of scepticism. Each proposed knowledge-claim possesses a specified relationship with: (i) a globally sceptical argument; (ii) the least sceptical but successful argument that casts it into doubt; and (iii) the most sceptical yet unsuccessful argument, which is conceivably hypothesized to repudiate it but fails to do so. Yielding this specified set of relations, by means (...) of proceeding from global scepticism to (ii) and (iii), increases the chances of identifying the highest evaluative relevancy of the levels of analysis and observation of an alleged knowledge-claim. I argue that the failure to analyse and derive a difference between (i) and (ii) with respect to an alleged knowledge-claim signifies that the claim is grounded within the theoretical framework itself, that the claim lacks specification with regard to content that is analysable via that framework, and the claim is dubious insofar as alternative theoretic frameworks may present greater relevancy to levels of observation. KEYWORDS: knowledge, scepticism, perception, level of observation, magnification level, methodological scepticism. (shrink)

Contributors: Steven M. Cahn, James W. Nickel, J. L. Cowan, Paul W. Taylor, Michael D. Bayles, William A. Nunn III, Alan H. Goldman, Paul Woodruff, Robert A. Shiver, Judith Jarvis Thomson, Robert Simon, George Sher, Robert Amdur, Robert K. Fullinwider, Bernard R. Boxhill, Lisa H. Newton, Anita L. Allen, Celia Wolf-Devine, Sidney Hook, Richaed Waaserstrom, Thomas E. Hill, Jr., John Kekes.

Functionalism offers an account of the relations that hold between behavioural functions, information and neural processing, and conscious experience from which one can draw two inferences: for any discriminable difference between qualia there must be an equivalent discriminable difference in function; and for any discriminable functional difference within a behavioural domain associated with qualia, there must be a discriminable difference between qualia. The phenomenon of coloured hearing synaesthesia appears to contradict the second of these inferences. We report data showing that (...) this form of synaesthesia is genuine and probably results from an aberrant projection from cortical language areas to a region specialized for the perception of colour. Since functionalism purports to be a general account of consciousness, one such negative instance, if it can be further sustained empirically, is sufficient to invalidate it. (shrink)

IN THE PAST THREE YEARS, TWO IMPORTANT CATHOLIC MORAL THINKERS—both well-respected Thomists—have published books on the natural law. Besides offering their own significant contributions to natural law thought, Jean Porter and Russell Hittinger each insightfully surveys developments in natural law thinking from the scholastics, into the early modern period, through today. In importantly similar narrations of the history of natural law, both Porter and Hittinger claim that natural law in the modern period has been understood as a source of specific (...) moral norms that is independent of belief commitments and compelling to all rational creatures, even shorn of—in fact, precisely because it is shorn of—these authoritative commitments. However, both authors claim that this understanding of natural law is highly problematic. If the goal of natural law inquiry is a set of "independent" and "compelling to all" particular norms existing "free-floating" in an "authority-free zone," impossible demands have been made of natural law. Both Porter and Hittinger must and indeed do honor the notion of natural law as universally applicable and binding. Yet both acknowledge that something is necessary, beyond the specific norms of the natural law themselves, in order to identify and justify those norms. (shrink)

This paper elucidates a key element that is often missing from graduate training in philosophy -- the art of teaching. In the first section, the author details the extent of the training many philosophers receive in the area of teaching. In the second section, the notion of sympathetic understanding (a la William James, Jane Addams, and John Dewey) is introduced. In the last section, the author articulates the role of sympathetic understanding in the classroom and the benefits that arise (...) from it. (shrink)

This book provides a theoretical and practical exploration of the constitutional bar against cruel and unusual punishments, excessive bail, and excessive fines. It explores the history of this prohibition, the current legal doctrine, and future applications of the Eighth Amendment. With contributions from the leading academics and experts on the Eighth Amendment and the wide range of punishments and criminal justice actors it touches, this volume addresses constitutional theory, legal history, federalism, constitutional values, the applicable legal doctrine, punishment theory, prison (...) conditions, bail, fines, the death penalty, juvenile life without parole, execution methods, prosecutorial misconduct, race discrimination, and law & science. (shrink)

The text continues the translation series of William Whewell's (1794-1866) book «The Philosophy of the Inductive Sciences, founded upon their history» (Book III The Philosophy of the Mechanical Sciences, Chapter VI On the Establishment of the Principles of Statics). The chapter devoted to the establishment of such concepts of statics and dynamics, as equilibrium, measure of statical forces, gravity, oblique forces, and the parallelogram of forces. Whewell substantiates the fundamental principles of mechanics by analogy with the axioms of geometry, (...) but his justification of the necessity of mechanical laws is based on the idea of causality. Translated by A.L. Nikiforov, comments by I.T. Kasavin and T.D. Sokolova. (shrink)

In “Race, Multiculturalism, and Democracy,” Robert Gooding-Williams offers an insight. He writes: “Our sense of ourselves and of the possibilities existing for us is, to a significant degree, a function of the descriptions we have available to us to conceptualize our intended actions and prospective lives. . . . ‘Hence if new modes of description come into being, new possibilities of action come into being in consequence.’” In this article, I discuss the philosopher’s role in the articulation of new descriptions (...) and thus new possibilities. I argue that potential modes of bold and assertive comportment are conjured when new insurrectionist descriptions are articulated within oppressed populations. To bring this to a higher resolution, I discuss the pervasiveness of dialectical conflict, the need to creatively reorient the descriptions of oppressed groups toward liberation, and the need for more than one prescriptive mode of social amelioration. (shrink)

ABSTRACTDuring the Cold War, the spread and fear of communism furnished the overarching ideological rationale for American foreign policy and for the deployment of United States military forces and resources. Subscribing to the domino theory and its potential impact on Southeast Asia, the Johnson Administration committed the United States to the Vietnam War. Following the September 11, 2001 attacks on the United States, and the commencement of the Global War on Terrorism, Washington once again set a national agenda rooted in (...) a simplistic analysis reminiscent of Vietnam and the domino theory. Ignorant of Iraq’s mammoth sectarian, historical, ethnic, and global strategic complexities, the Bush Administration launched Operation Iraqi Freedom. The absence of critical analysis, contrarian viewpoints, and sound judgment characterized the US policy and strategy for both the Vietnam War and OIF, exhibiting the lack of moral courage that the national security enterprise seeks, but seldom attains. Faced with... (shrink)

William P. Alston's book, Perceiving God: The Epistemology of Religious Experience , challenges the contemporary view that religious experience is purely subjective. He theorizes that a direct experiential awareness of God can produce immediately justified beliefs about God. Accordingly, this dissertation critically assesses the problem of subjectivism thought to taint Alston's epistemology of religious experience. ;Upon disclosing the prevalence of subjectivity, and identifying the potential for objectivity in religious experience, this treatise produces a viable resolve for objectivity in mystical (...) perception. It accomplishes this task through several considerations. ;Through an historical analysis of evidentialism's influence in empiricism and analytic philosophy of religion, we can determine the extent to which Alston's epistemology succumbs to this influence. Although finding evidentialism to be prevalent, Alston's theory of "reliabilism," namely the reliability of sensory perception, attempts to overcome evidentialism's predilection toward subjectivism. Nevertheless, it will be demonstrated that the object of consciousness in the perceptual act is still a mental entity. Thus subjectivism persists. Having identified that Alston's phenomenology of perception in particular, does very little to overturn the verdict of subjectivism, this study proceeds to identify an alternative phenomenology. ;Merleau-Ponty's "primacy of perception" seems a likely candidate for providing a richer phenomenological description of perception than Alston's. Once issues of relevancy have been satisfactorily addressed, it will be proposed that Merleau-Ponty's phenomenology, i.e. "reversibility thesis," accentuates a "genuine" objective moment in perception. One in which we are able to appropriate to Alston's concept of mystical perception. This phenomenological revision to Alston's epistemology of religious experience does much to counter the charge of subjectivism. ;The above proffering is rendered in six chapters. Chapter I provides a close reading of Perceiving God. Chapter II succinctly puts forth what exactly Alston's epistemology responds to in classical British empiricism and analytic philosophy of religion. Chapter III places Alston in the contemporary discussion in analytic epistemology. Chapter IV points to where Alston's epistemology of religious experience is vulnerable to the charge of subjectivism. Chapters V and VI provide an alternative phenomenology based on Merleau-Pontian insights, which are applied to Alston's epistemology of religious experience. (shrink)

William James's essay, "The Will to Believe," is interpreted as a philosophical argument for two conclusions: (l) Some over-beliefs—i.e., beliefs going beyond the available evidence—are rationally justified under certain conditions; and (2) "The Religious Hypothesis" is justified for some people under these conditions. Section I defends viewing James as presenting arguments, Sections II-III try to formulate the dual conclusions more precisely, and Section IT defends this reading against alternative interpretations. Section 7, the heart of the paper, elaborates five logically (...) distinct arguments (or approaches) implicit in "The Will to Believe" with regard to non-evidential justification. Section VI examines "The Religious Hypothesis," and Section VII concludes by noting that while James's particular arguments are largely unsuccessful nevertheless the project of finding non- evidential or "practical" rational warrants for religious over-beliefs seems promising. Two appendices supplement the body of the text. The first considers some formal aspects of the so-called "ethics of belief" in order to clarify James's desired conclusions) in "The Will to Believe," and the second shows that and how James's own "technical distinctions" are both obscure and largely irrelevant to his central task. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:The Sermon on the Mount and Moral Theology: A Virtue Perspective by William C. Mattison IIIRebekah EklundThe Sermon on the Mount and Moral Theology: A Virtue Perspective William C. Mattison III NEW YORK: CAMBRIDGE UNIVERSITY PRESS, 2017. 290 pp. £75.00Undergirding this book is a principle from the Catechism of the Catholic Church: the "analogy of faith" or "the coherence of the truths of faith among themselves" (...) (241). the "truths of faith" under consideration are Matthew's sermon on the Mount (sM) and the virtue ethics of thomas aquinas. Mattison aims to restore the sM to a more prominent place in Catholic moral theology by demonstrating the convergence between the teachings of the sM and thomistic virtue ethics.In this endeavor, the book largely succeeds, even if it occasionally over-reaches—that is, the sM is always shown to be in perfect harmony with thomas's teachings on virtue ethics, in which some readers might see points of tension. For example, Mattison uses thomistic action theory to argue that the beatitudes (Mt 5:3–12) and the sM's concluding exhortations (Mt 7:13–29) both demonstrate an "intrinsic relationship" between action and eternal reward; that is, the "qualifying condition" (e.g., meekness) is itself constitutive of happiness and is thus an activity that continues in eternal life (22–25, 209, 221). Purity of heart works well in this framework, but Mattison struggles to make mourning fit. the thomistic lens determines the sense of the text: Whatever mourning is, it is an activity that must persist in heaven, limiting the options for interpretation.Mattison also aligns the seven virtues—faith, hope, love, prudence, justice, temperance, and fortitude—with the seven beatitudes (following augustine's reduction of the beatitudes from eight to seven), with the seven petitions of the Lord's Prayer, and with sections of the sM as a whole. these latter, broad pairings are not always easy to find. Mattison matches the beatitudes with the virtue of faith, and the six antitheses with the virtues of temperance and fortitude. the virtue of love pairs with Matthew 6:1–6, 16–18 (teachings on prayer, alms-giving, and fasting, sans the Lord's Prayer); prudence, with Matthew 6:19–34 (worry and money); justice, with Matthew 7:1–12 (judging, asking, the golden rule); and hope, with Matthew 7:13–29 (concluding warnings and exhortations).similarly, a virtue is assigned to each beatitude (47) and to each petition of the Lord's Prayer (252). In the case of the Lord's Prayer, Mattison insists on a particular order of the virtues, following aquinas's ordering (but reversing [End Page 207] temperance and fortitude). But he does not use the same order of virtues for the Beatitudes or for the broader alignments with the whole SM (the orders are completely different for all three lists), raising the question of why Aquinas's order matters for one set but not for the others.Mattison's alignments show both his indebtedness to patristic and medieval tradition and his innovation. Medieval commentators commonly matched sets of sevens (Beatitudes, virtues, vices, gifts of the Spirit), but (rather remarkably) none of them ever appears to have understood the seven petitions of the Lord's Prayer as requests for the seven virtues, as Mattison does. Likewise, Mattison's alignment of the Beatitudes with the virtues follows the practice but not the substance of previous lists; his pairings match neither Ambrose's nor Aquinas's. I would have found a discussion of the differences helpful.The question is whether Mattison's alignments are fruitful or merely forced, and here readers may find the results to be mixed. Some are illuminating, such as the vice of presumption in relation to Matthew 7:21–23; others, such as the alignment of the six antitheses with the seven sacraments, "appear a bit of a 'stretch,'" as even Mattison admits (110).Overall, scholars and graduate students interested in Thomistic virtue ethics, and in the relationship between scripture and Catholic moral theology, will find much food for thought here.Rebekah EklundLoyola University MarylandCopyright © 2018 Society of Christian Ethics... (shrink)

Volume III of a tetralogy devoted to Divine Agency and Divine Action articulates a comprehensive vision of systematic theology focused on divine action from creation to eschatology.

Milbank’s correlation of modern rationality with a myth of chaos and an ontology of violence can preclude a naive theological reception of the social sciences, but while Milbank suggests a critique that would trace modernity’s truncation of reason and its nihilistic outcome to the post-Thomist reification of the supernatural and to Scotus’ conceptualism, his option for Augustine’s supernaturalism appears regressive. Irony attends both the violence of Milbank’s performance on behalf of an ontology of peace and his non-analogical, typically Protestant construal (...) of the faith/reason relationship. Nonetheless, he also suggests resources for a positive move beyond the discourse of paradox and contradiction. (shrink)

A brief discussion is offered of what it means to say that a set of statements provides D-N explanation with special emphasis given to approximative D-N explanation. An idealized theory is seen to provide approximative D-N explanation. An ideal case provides explanation only if postulates are offered which connect the ideal antecedent condition with actual conditions. Such postulates will help in accounting for deviations between what the consequent of the ideal case entails and what actually occurs. Three ways are presented (...) for deciding on the acceptability of idealizations: (i) as actual conditions more closely approximate the ideal antecedent conditions specified in an ideal case, the more closely actual cases ought to approximate the consequent of the ideal case; (ii) the additional postulates connecting ideal antecedent conditions with actual conditions ought to account for deviations between what is entailed by an idealized theory and what actually occurs; and (iii) an idealized theory is explained by a more general theory when certain state variables in the more general theory are given extreme values. It is argued that (iii) is not a necessary condition for the acceptability of idealizations. (shrink)

_The Research Review for School Leaders, Volume III_ is specifically designed as a practical resource for school leaders whose schedules preclude opportunities to locate and review key research on every issue they must address. It places comprehensive, current, and accessible reviews of educational research at their fingertips, and is organized to make the research and practices it summarizes useful to them in their professional endeavors. This is the third volume of the _Review._ Although the title has changed, its purpose and (...) substance is continuous with the work of the earlier volumes. The first _Annual Review of Research for School Leaders_ summarized research on the status of public schooling, interdisciplinary curriculum, and educational applications of computers. The second volume addressed the topics of middle-level education, the extracurriculum, mathematics education reform, and drop outs. The present _Volume III_ offers educational leaders reviews of research on five timely educational issues: * citizenship education; * multicultural education; * gifted and talented education; * classroom assessment; and * scheduling. A basic premise of this volume is that, to make sound decisions, professionals need to be up to date on current research related to the problems with which they grapple. A second premise is that research cannot simply be imposed in a formulaic way on a local setting; the nature of the particular problem to be solved will always bear upon the relevance of research to a specific context. Thus, this volume is envisioned as a helpful resource for school leaders as they engage in important discussions of the research with teachers, school board members, parents, and other interested parties as they collaboratively seek effective resolutions to local educational problems. (shrink)