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)

In working his way through his complex conception of the relation of fiction and reality, [Henry] James thus found the unconscious moral dimension inextricably embedded within "realism" itself. In following the threads of realism back to consciousness itself, James invariably found there intertwined with its roots those aspects and elements that other theorists kept carefully separate. By exploring experience to its source, he found imagination. By following objective life from "out there" to conception, he found individual vision. By following the (...) seeming oneness of the passing show back to perception, he found infinite variation and multiplicity. By following the uncolored flux and flow of events to their embodiment in the fictional medium, he found coloration of personality. And by following the "felt life" back to the artist's "prime sensibility", James found there the "moral sense" and the "enveloping air of the artist's humanity"—that which gives "the last touch to the worth of a work." James E. Miller, Jr., professor of English at the University of Chicago, is the author of A Critical Guide to Leaves of Grass; Walt Whitman; F. Scott Fitzgerald: His Art and His Technique; J.D. Salinger; Theory of Fiction: Henry James; and numerous articles on American literature and education. He contributed "Catcher In and Out of History" to Critical Inquiry, Spring 1977. (shrink)

BackgroundIn the Canadian Alliance for Healthy Hearts and Minds (CAHHM) cohort, participants underwent magnetic resonance imaging (MRI) of the brain, heart, and abdomen, that generated incidental findings (IFs). The approach to managing these unexpected results remain a complex issue. Our objectives were to describe the CAHHM policy for the management of IFs, to understand the impact of disclosing IFs to healthy research participants, and to reflect on the ethical obligations of researchers in future MRI studies.MethodsBetween 2013 and 2019, 8252 participants (...) (mean age 58 ± 9 years, 54% women) were recruited with a follow-up questionnaire administered to 909 participants (40% response rate) at 1-year. The CAHHM policy followed a restricted approach, whereby routine feedback on IFs was not provided. Only IFs of severe structural abnormalities were reported.ResultsSevere structural abnormalities occurred in 8.3% (95% confidence interval 7.7–8.9%) of participants, with the highest proportions found in the brain (4.2%) and abdomen (3.1%). The majority of participants (97%) informed of an IF reported no change in quality of life, with 3% of participants reporting that the knowledge of an IF negatively impacted their quality of life. Furthermore, 50% reported increased stress in learning about an IF, and in 95%, the discovery of an IF did not adversely impact his/her life insurance policy. Most participants (90%) would enrol in the study again and perceived the MRI scan to be beneficial, regardless of whether they were informed of IFs. While the implications of a restricted approach to IF management was perceived to be mostly positive, a degree of diagnostic misconception was present amongst participants, indicating the importance of a more thorough consent process to support participant autonomy.ConclusionThe management of IFs from research MRI scans remain a challenging issue, as participants may experience stress and a reduced quality of life when IFs are disclosed. The restricted approach to IF management in CAHHM demonstrated a fair fulfillment of the overarching ethical principles of respect for autonomy, concern for wellbeing, and justice. The approach outlined in the CAHHM policy may serve as a framework for future research studies.Clinical trial registrationhttps://clinicaltrials.gov/ct2/show/nct02220582. (shrink)

Friesen et al. (2023) article explores tensions within institutional review boards (IRBs) when they aim both to protect participants from harm and to include under-represented populations in clinic...

Mill's discussion of ‘the internal sanction’ in chapter III of Utilitarianism does not do justice to his understanding of internal sanctions; it omits some important points and obscures others. I offer an account of this portion of his moral psychology of motivation which brings out its subtleties and complexities. I show that he recognizes the importance of internal sanctions as sources of motives to develop and perfect our characters, as well as of motives to do our duty, and I examine (...) in some detail the various ways in which these sanctions give rise to motivating desires and aversions. (shrink)

Quantum field theories containing massless particles are divergent not just in the ultraviolet but also in the infrared. Infrared divergences are typically regarded as less conceptually problematic than ultraviolet divergences because there is a cancellation mechanism that renders measurable physical observables such as decay rates and cross-sections infrared finite. In this article, I scrutinize the restriction to measurable physical observables that is required to arrive at infrared finite results. I argue that the restriction does not necessitate a retreat to operationalism (...) about the meaning of the theory, but it does call attention to underappreciated features of the infrared regime. (shrink)

In a well-known passage in chapter V of On Liberty, J. S. Mill notes that while economic competition is generally socially beneficial and should be permitted, this “Free Trade” doctrine does not follow from the liberty or harm principle because “trade is a social act.” In a largely overlooked passage in chapter IV of the same essay, however, Mill contends that for society to coercively prohibit the practice of piecework – paying workers by the unit rather than by the hour (...) or day – does violate this principle. In this short note, I demonstrate that Mill's reasoning in these two passages is contradictory. (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)

In the fourteenth paragraph of the fifth chapter of Utilitarianism, J. S. Mill writes that ‘We do not call anything wrong, unless we mean to imply that a person ought to be punished in some way or other for doing it; if not by law, by the opinion of his fellow-creatures; if not by opinion, by the reproaches of his own conscience.’ I criticize the attempts of three commentators who have recently presented act-utilitarian readings of Mill – Roger Crisp, David (...) Brink, and Piers Norris Turner – to accommodate this passage. (shrink)

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)

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.

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)

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)

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)

ABSTRACTIn two experiments, we explored whether anecdotal stories influenced how individuals reasoned when evaluating scientific news articles. We additionally considered the role of education level and thinking dispositions on reasoning. Participants evaluated eight scientific news articles that drew questionable interpretations from the evidence. Overall, anecdotal stories decreased the ability to reason scientifically even when controlling for education level and thinking dispositions. Additionally, we found that article length was related to participants' ratings of the news articles. Our study demonstrates that anecdotes (...) can discourage scientific reasoning while also pointing to the potential influence of article length on judgements of quality. (shrink)

This Companion offers a state-of-the-art survey of the work of John Stuart Mill – one which covers the historical influences on Mill, his theoretical, moral and social philosophy, as well as his relation to contemporary movements. Its contributors include both senior scholars with established expertise in Mill’s thought and new emerging interpreters. Each essay acts as a ‘go-to’ resource for those seeking to understand an aspect of Mill’s thought or to familiarise themselves with the contours of a debate within the (...) scholarship. The Companion is a key reference on Mill’s theory of liberty and utilitarianism, but also provides a valuable resource on lesser-known aspects of his work, including his epistemology, metaphysics, and philosophy of language. The volume is divided into six sections. Part I covers Mill’s life, his immediate posthumous reputation, and his own telling of his life-story. Part II brings together an accessible and comprehensive summary of the various influences on Mill’s thought. Part III offers an account of the foundations of Mill’s philosophy and his thought on key philosophic topics. Parts IV and V tackle issues from Mill’s moral and social philosophy. Part VI concludes with a treatment of the broader aspects of Mill’s thought, tracing his relation to major movements in philosophy. (shrink)

Hospice is the premiere end of life program in the United States, but its requirement that patients forgo disease-directed therapies and that they have a prognosis of 6 months or less means that it serves less than half of dying patients and often for very short periods of time. Palliative care offers careful attention to pain and symptom management, added support for patients and families, and assistance with difficult medical decision making alongside any and all desired medical treatments, but it (...) does not include a comprehensive system of care as is provided by hospice. The practice of palliative care and hospice is filled with sometimes overt (requests for hastened death in an environment where such acts are legally prohibited) and other times covert (the delay in palliative care referral because the health care team believes it will undermine disease directed treatment) ethical issues. The contributors to this volume use a series of case presentations within each chapter to illustrate some of the palliative care and hospice challenges with significant ethical dimensions across the three overarching domains: 1) care delivery systems; 2) addressing the many dimensions of suffering; and 3) difficult decisions near the end of life. The contributors are among the most experienced palliative care, hospice and ethics scholars in North America and Western Europe. Each has been given relatively free reign to address what they feel are the most pressing ethical challenges within their domain, so a wide range of positions and vantage points are represented. As a result, the volume provides a very diverse ethical exploration of this relatively young field that can deepen, stretch, and at times confront any simple notion of the challenges facing patients, their families, professional caregivers, and policy makers. (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)

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)

This timely book examines the complex and varied relations between educational institutions and societies at war. Drawn from the pages of the _Harvard Educational Review_, the essays provide multiple perspectives on how educational institutions support and oppose wartime efforts. As the editors of the volume note, the book reveals how people swept up in wars “reconsider and reshape education to reflect or resist the commitments, ideals, structures, and effects of wartime. Constituents use educational institutions to disseminate and reproduce dominant ideologies (...) or to empower and inspire those marginalized.” A wide-ranging volume that addresses issues of vital importance within the United States and throughout the world, _Education and War_ fills a crucial void in our understanding of education and its critical role in society. (shrink)