Accounting ethics failures have seized headlines and cost investors billions of dollars. Improvement of the ethical reasoning and behavior of accountants has become a key concern for the accounting profession and for higher education in accounting. Researchers have asked a number of questions, including what type of accounting ethics education intervention would be most effective for accounting students. Some researchers have proposed virtue ethics as an appropriate moral framework for accounting. This research tested whether Smithian virtue ethics training, based on (...) Adam Smith’s “The Theory of Moral Sentiments”, is effective in improving accounting student’s cognitive moral development. This research used a pre-test, treatment, post-test, quasi-experimental design utilizing the Defining Issues Test 2 instrument to measure students’ CMD. Analysis of DIT-2 gain scores did show a significant improvement in subjects’ personal interest scores and a significant improvement in an overall measure of CMD, the DIT N2 index, whereas their DIT-2 post-conventional scores did not improve significantly. This research supports the proposition that the concepts contained in Smithian virtue ethics can contribute to an effective accounting ethics education intervention. However, further research is required to determine what concepts should be included to improve accounting students’ post-conventional moral reasoning. (shrink)

Epistemic justifications for democracy have been offered in terms of two different aspects of decision-making: voting and deliberation, or ‘votes’ and ‘talk.’ The Condorcet Jury Theorem is appealed to as a justification in terms votes, and the Hong-Page “Diversity Trumps Ability” result is appealed to as a justification in terms of deliberation. Both of these, however, are most plausibly construed as models of direct democracy, with full and direct participation across the population. In this paper, we explore how these results (...) hold up if we vary the model so as to reflect the more familiar democratic structure of a representative hierarchy. We first recount extant analytic work that shows that representation inevitably weakens the voting results of the Condorcet Jury Theorem, but we question the ability of that result to shine light on real representative systems. We then show that, when we move from votes to talk, as modeled in Hong-Page, representation holds its own and even has a slight edge. (shrink)

The purpose of this paper is to provide further clarity to the technical and policy difficulties associated with mitigating greenhouse gas emissions from agriculture by identifying and distilling the core tensions which propagate and animate them. We argue that these complexities exist across four critical dimensions: the epistemological, the ethical, the political, and the practical. Adequately confronting the challenge of agricultural emissions will require improved transparency in emissions measurement, increased science communication, enhanced public participatory mechanisms, and the integration of ethical (...) deliberation in scientific and policy discussions. (shrink)

Epilepsy surgery is the most effective therapeutic approach for children with drug resistant epilepsy. Recent advances in neurosurgery, such as the Laser Interstitial Thermal Therapy, improved the safety and non-invasiveness of this method. Electric and magnetic source imaging plays critical role in the delineation of the epileptogenic focus during the presurgical evaluation of children with DRE. Yet, they are currently underutilized even in tertiary epilepsy centers. Here, we present a case of an adolescent who suffered from DRE for 16 years (...) and underwent surgery at Cook Children's Medical Center. The patient was previously evaluated in a level 4 epilepsy center and treated with multiple antiseizure medications for several years. Presurgical evaluation at CCMC included long-term video electroencephalography, magnetoencephalography with simultaneous conventional EEG and high-density EEG in two consecutive sessions, MRI, and fluorodeoxyglucose - positron emission tomography. Video long-term EEG captured nine focal-onset clinical seizures with a maximal evolution over the right frontal/frontal midline areas. MRI was initially interpreted as non-lesional. FDG-PET revealed a small region of hypometabolism at the anterior right superior temporal gyrus. ESI and MSI performed with dipole clustering showed a tight cluster of dipoles in the right anterior insula. The patient underwent intracranial EEG which indicated the right anterior insular as seizure onset zone. Eventually LITT rendered the patient seizure free. Retrospective analysis of ESI and MSI clustered dipoles found a mean distance of dipoles from the ablated volume ranging from 10 to 25 mm. Our findings highlight the importance of recent technological advances in the presurgical evaluation and surgical treatment of children with DRE, and the underutilization of epilepsy surgery in children with DRE. (shrink)

Theological study and teaching at Oxford prior to the First World War have been characterized as unambitious and lacking in critical rigour. In contrast to the constructive theological endeavours of biblical scholars at Cambridge or the bold revisionism of F.D. Maurice at King's College London, Oxford's theological teaching and research are perceived through the lens of E.B. Pusey and his High Church colleagues. Prior to the First World War, however, circumstances and personalities coincided to produce a radical set of proposals (...) from the Board of the Faculty of Theology under the leadership of Henry Scott Holland, Regius Professor of Divinity from 1910 until his death in 1918. Had Oxford's graduate legislative assembly, Convocation, not comprehensively rejected the reforms approved by the resident MAs, Oxford's Faculty might have been transformed into an influential centre of comparative religion. In this article, the prevailing accounts of Oxonian ‘narrowness’ are challenged through an account of this seminal moment in the history of the Faculty. Using correspondence from the Bodleian Library Special Collections, minutes and reports from the Oxford University Archives, pamphlet material and national, ecclesiastical, and University journals, the article seeks to identify the reasoning behind the proposed reforms and the significance of that reasoning for the history of modern theology in England. In so doing, it is suggested that the standard characterization of theological life at Oxford in the ‘long nineteenth century’ merits revision and further clarification. (shrink)

in their book American Philosophy: From Wounded Knee to the Present, contemporary philosophers Erin McKenna and Scott Pratt identify "living in a context of difference" as the central philosophical issue in the history of the United States. They credit W. E. B. Du Bois with having identified racial difference as one particular version of this general issue: "Du Bois once declared that the problem of the twentieth century is the problem of the color line—the problem of the coexistence of (...) differences that figure in our existence as members of communities". For McKenna and Pratt, this continues to be the central philosophical problem in the United States, and perhaps globally, today: "From the... (shrink)

Scholarly attempts to analyze the history of science sometime suffer from an imprecise use of terms. In order to understand accurately how science has developed and from where it draws its roots, researchers should be careful to recognize that epistemic regimes change over time and acceptable forms of knowledge production are contingent upon the hegemonic discourse informing the epistemic regime of any given period. In order to understand the importance of this point, I apply the techniques of historical epistemology to (...) an analysis of the place of the study of astrology in the medieval and early modern periods alongside a discussion of the “language games” of these period as well as the role of the “archeology of knowledge” in uncovering meaning in our study of the past. In sum, I argue that the term “science” should never be used when studying approaches to knowledge formation prior to the seventeenth century. (shrink)

An accountability-based privacy governance model is one where organizations are charged with societal objectives, such as using personal information in a manner that maintains individual autonomy and which protects individuals from social, financial and physical harms, while leaving the actual mechanisms for achieving those objectives to the organization. This paper discusses the essential elements of accountability identified by the Galway Accountability Project, with scholarship from the Centre for Information Policy Leadership at Hunton & Williams LLP. Conceptual _Privacy by Design_ principles (...) are offered as criteria for building privacy and accountability into organizational information management practices. The authors then provide an example of an organizational control process that uses the principles to implement the essential elements. Initially developed in the ‘90s to advance privacy-enhancing information and communication technologies, Dr. Ann Cavoukian has since expanded the application of _Privacy by Design_ principles to include business processes. (shrink)

Agent-based models have played a prominent role in recent debates about the merits of democracy. In particular, the formal model of Lu Hong and Scott Page and the associated “diversity trumps ability” result has typically been seen to support the epistemic virtues of democracy over epistocracy (i.e., governance by experts). In this paper we first identify the modeling choices embodied in the original formal model and then critique the application of the Hong-Page results to philosophical debates on the relative (...) merits of democracy. In particular we argue that the “best-performing agents” in Hong-Page model should not be interpreted as experts. We next explore a closely related model in which best-performing agents are more plausibly seen as experts and show that the diversity trumps ability result fails to hold. However, with changes in other parameters (such as the deliberation dynamic) the diversity trumps ability result is restored. The sensitivity of this result to parameter choices illustrates the complexity of the link between formal modeling and more general philosophical claims; we use this debate as a platform for a more general discussion of when and how agent-based models can contribute to philosophical discussions. (shrink)

Several metabolites serve as substrates for histone modifications and communicate changes in the metabolic environment to the epigenome. Technologies such as metabolomics and proteomics have allowed us to reconstruct the interactions between metabolic pathways and histones. These technologies have shed light on how nutrient availability can have a dramatic effect on various histone modifications. This metabolism–epigenome cross talk plays a fundamental role in development, immune function, and diseases like cancer. Yet, major challenges remain in understanding the interactions between cellular metabolism (...) and the epigenome. How the levels and fluxes of various metabolites impact epigenetic marks is still unclear. Discussed herein are recent applications and the potential of systems biology methods such as flux tracing and metabolic modeling to address these challenges and to uncover new metabolic–epigenetic interactions. These systems approaches can ultimately help elucidate how nutrients shape the epigenome of microbes and mammalian cells. (shrink)

The basal and reciprocal models of the relationship between androgen secretion and dominance are not mutually exclusive. Individuals may differ in basal levels of androgen secretion, reactivity to experiences, and androgen sensitivity. Early experiences might affect any of these parameters.

In lieu of an abstract, here is a brief excerpt of the content:Philosophy, Psychiatry, & Psychology 10.4 (2003) 369-372 [Access article in PDF] Unity of Agency and Volition:Some Personal Reflections Stephen Weiner The issues of unity of agency, self-as-narrative, and more generally, volition are highly personal to me. Indeed, I would say I have frequently been obsessed with them. I am 52 years old, and date the onset of my psychiatric symptoms—my long-term misery—very specifically: 11:00 pm Pacific Standard Time, August (...) 28, 1965. At almost precisely that time, I started obsessing that I was homosexual and, in fact, turning into a girl. Within days, derealization followed: for instance, the houses in my neighborhood seemed one-dimensional—they seemed as though they were painted, as though I could stick my hand or an object through them. Colors seemed less bright as well—but I hardly had words for all this at the time: it was an overwhelmingly preverbal feeling, but I found some words for it.I was also depressed, and knew I was depressed—that is, I was worried, had trouble sleeping, and had suicidal thoughts and feelings. Within weeks, I asked my parents if I could see a psychiatrist, and I did. I remember asking my psychiatrist if he ever thought about the possibility that everything might be an illusion, and he quoted the refrain from "Row, Row, Row Your Boat": "merrily, merrily, merrily, merrily, life is but a dream." But just asking him produced a chilling feeling that he did not exist and, largely for this reason, I did not mention unreality feelings again to therapists for another 20 years.So, like Dr. Wells' patient Edward, described by James Phillips (2003), I was in trouble; like Edward, I was starting to construct a narrative. I started feeling that I had "to tell my story" at about this time—before then, I had not felt a need to do that. That may be partly because young children take life for granted (at least, I did), and it may be partly because suffering, by its very nature, demands explanation; both reasons were probably operating—certainly, both my parents told me years later that I had seemed emotionally distressed as a child, and my mother told they would have given me Ritalin if it had been available. So, to other people (my parents and my teachers) I was mentally ill in some sense, and I have some pretty clear memories of what I now recognize as depression, especially in the second and third grades; but I did not think of myself as sick and I did not think of myself as suffering—and I did not experience the duality (at least) of selves that I started to experience almost immediately in August 1965.Phillips further points out that the "future Edward" could look back in his narrative, at a later age, and reconstruct his history either as someone with a continuing mental illness, or as someone who had attained a secure, healthy adulthood and saw his experience as adolescent pain in the service of ultimate adult health and integration. I see my story, I am sorry to report, as [End Page 369] one of unremitting basic pain but with the positive dimension that I was able to go on, obtain a good education, work a good deal in my adult life, and father a child. But my narrative—and am I not, as a highly verbal person, almost constrained to think of my life as a narrative?—has been one, as Phillips (following Kleinman) realizes, of suffering. It is, above all else, an illness narrative. I find the approach of J. Melvin Woody (2003)—of privileging performing and performing arts and spatial metaphors over story—less relevant and true to myself, although I see no reason to argue with Mary's preference for such forms. It may be that the temporal discontinuities she has experienced predispose her to see herself in such terms—may, in fact, necessitate doing so. I am not exactly sure why, but it probably has to do with acting, with trying on and performing one role... (shrink)

Self-control provides one cooperative explanation for “purity.” Other types of cooperation provide additional explanations. For example, individuals compete for status by displaying high-value social and sexual traits, which are moralised because they reduce the mutual costs of conflict. As this theory predicts, sexually unattractive traits are perceived as morally bad, aside from self-control. Moral psychology will advance more quickly by drawing on all theories of cooperation.

Two key phenomena of Merleau-Ponty's _Phenomenology of Perception are habit and inhabiting. Their chief characteristics, respectively, are generalizing actions and actively familiarizing. They are essentially and reciprocally related: inhabiting consists of being in habits and habitual actions are a way of inhabiting. The article focuses on three aspects of Merleau-Ponty's discussions: habit as simultaneously motor and perceptual, the interplay of sedimentation and spontaneity, and the body's inhabiting of space and incorporating of expressive spatiality. Merleau-Ponty's typist example and four examples of (...) the author illustrate that the relationship of habit and inhabiting is a basic structure of being-in-the-world. (shrink)

The task of designing effective economic and political institutions requires substantial foresight. The designer must anticipate not only the behavior of individual actors, but also how that behavior will aggregate. Rising complexity brought about by increases in speeds of adaptation, diversity, connectedness, and interdependence make institutional design all the more challenging. Given the focus on equilibria, the extant literature on mechanism design might appear incapable of coping with this complexity. Yet, I suggest that a deeper engagement with the origins of (...) the mechanism-design framework reveals insights that may help us design robust, adaptive institutions that can harness complexity. (shrink)

Consensus plays an ambiguous role in deliberative democracy. While it formed the horizon of early deliberative theories, many now denounce it as an empirically unachievable outcome, a logically impossible stopping rule, and a normatively undesirable ideal. Deliberative disagreement, by contrast, is celebrated not just as an empirically unavoidable outcome but also as a democratically sound and normatively desirable goal of deliberation. Majority rule has generally displaced unanimity as the ideal way of bringing deliberation to a close. This article offers an (...) epistemic perspective on this question of consensus versus disagreement. For ensuring the production of better decisions, we argue, the normative appeal of consensus varies depending on the deliberative task – whether it entails problem solving or prediction. We argue that in pure problem-solving contexts, consensus retains a strong normative appeal and forms the ideal deliberative outcome of deliberation. In contrast, on predictive tasks, consensus should generally not be used as a stopping rule noris it likely to be epistemically desirable as an outcome. Instead deliberators may be better served by ending the deliberation with a form of deliberative disagreement we call ‘positive dissensus’, which paves the way for more accurate aggregate predictions. (shrink)

Second harmonic generating (SHG) nanoprobes have recently emerged as versatile and durable labels suitable for in vivo imaging, circumventing many of the inherent drawbacks encountered with classical fluorescent probes. Since their nanocrystalline structure lacks a central point of symmetry, they are capable of generating second harmonic signal under intense illumination – converting two photons into one photon of half the incident wavelength – and can be detected by conventional two‐photon microscopy. Because the optical signal of SHG nanoprobes is based on (...) scattering, rather than absorption as in the case of fluorescent probes, they neither bleach nor blink, and the signal does not saturate with increasing illumination intensity. When SHG nanoprobes are used to image live tissue, the SHG signal can be detected with little background signal, and they are physiologically inert, showing excellent long‐term photostability. Because of their photophysical properties, SHG nanoprobes provide unique advantages for molecular imaging of living cells and tissues with unmatched sensitivity and temporal resolution. (shrink)

In this paper, we derive necessary and sufficient conditions on team based tasks in order for a selection criterion applied to individuals to produce optimal teams. We assume only that individuals have types and that a team’s performance depends on its size and the type composition of its members. We first derive the selection principle which states that if a selection criterion exists, it must rank types by homogeneous team performance, the performance of a team consisting only of that type. (...) We then prove that a selection criterion exists if and only if replacing the team’s lowest ranked type, as measured by homogeneous team performance, with a higher ranked type increases team performance. Finally, we show that the replace the lowest ranked property rules out most common types of team complementarities, including benefits to diverse types and types that fill structural holes. (shrink)

Complexity science has witnessed a number of advances since the publication of Jervis's System Effects. These advances better allow us to untangle the messy elements in a system and predict sets of likely outcomes. However, just because a system is complex doesn't mean that all the ideas relating to complexity—such as agent-based modeling, path dependency, tipping points, between-class versus within-class effects, and networks—are necessarily relevant. One of our tasks is to determine whether they are—and, if so, their implications. As examples, (...) we use China's role in the formation of the United States housing bubble; the federal government's bailout of AIG and Bear Stearns but not Lehman Brothers; and China's failure to experience a regime change such as the Middle East's Arab Spring. (shrink)

The fundamental issue of Kainz’s “contemporary reconstruction of the Hegelian problematic” is the relationship of three factors: paradox, dialectic, and system. More specifically, “might it not be the case that dialectic, paradox, and system are necessarily interrelated, so that, for example, a dialectic without paradox would be suspect, and philosophically significant dialectical paradoxes might be optimally presented in a system”? The issue is complicated by the fact that these three not only have multiple meanings, but are - despite significant interrelationships (...) - separable. From examples of their different combinations in the history of philosophy, “it would seem that almost any combination of the three factors is possible, and/or actually achieved”. This point is illustrated by Nicolas of Cusa, Kant’s “Transcendental Dialectic,” Marx and Engels, Kierkegaard, Nietzsche, Bradley, and Derrida. (shrink)

Few studies have examined how trait emotion dysregulation relates to momentary affective experiences and the emotion regulation strategies people use in daily life. In the current study, 112 c...

In the spring of 1780 there appeared a short work by J. H. de Magellan, published in London but written in French, which contained the first table of specific heats to appear in print. Magellan attributed the table to Richard Kirwan, but in none of his published works does Kirwan refer to it, so that the circumstances of its compilation are obscure. Kirwan's correspondence, however, provides evidence both of his association with Magellan and of his long concern with theories of (...) heat. In a series of letters concerned principally with his forthcoming publication, written to James Watt at the beginning of 1780, Magellan attacked Joseph Black for his failure to publish his own work on heat. (shrink)