Barnes, A. and P. Thagard Empathy and analogy. Dialogue: Canadian Philosophical Review, 36: 705-720. HTML Croft, D., & Thagard, P.. Dynamic imagery: A computational model of motion and visual analogy. In L. Magnani and N. Nersessian, Model-based reasoning: Science, technology, values. New York: Kluwer/Plenum, 259-274. PDF only. HTML description of program and code for DIVA.

Purpose. The study seeks to clarify the preconditions for moral and legal decision-making based on the identification of axiological foundations that correlate with the moral perceptions of good and evil and psychological phenomena such as emotions. Theoretical basis of the study is to apply comparative, axiological, systemic methods. This methodological approach allows us to analyze and disclose the essence of the process of moral and legal decision-making on the basis of certain axiological prerequisites and enables to substantiate the connection between (...) the axiological and psychological aspects of taking moral and legal decisions. Originality of the work is to broaden the perceptions of the processes and mechanisms for making moral and legal decisions, which are based on the axiological dimension, in particular on the system of reference individual and social values. The study shows that every necessary moral and legal decision taken by a person is futurologically balanced in the emotional sense, rationally reasoned and morally perceptible in the context of man’s beliefs about good and evil, and realized with necessity in the personal system of reference values that determines the style and manner of individual and social behaviour in the context of material and spiritual values and is an axiological foundation for making all types of moral and legal decisions. Conclusions. Moral and legal decision-making is a social process that is connected with such a social essence of a person as rationality, which gives an opportunity to act axiologically. A person makes moral and legal decisions in a complex way, based on the unity of the moral, axiological and psychological aspects of his worldview, which are grounded on the system of reference values. (shrink)

This paper synthesises the research related to managing conflict of interests in professional accounting firms. The main purpose is to provide information about the current state of knowledge on this topic and to highlight the areas requiring further research. The extant research has been reviewed by developing a framework through the integration of Risk Management Framework by ISO 31000:2009 and the International Code of Ethics for Professional Accountants. Specifically, literature has been classified across the establishment of context, assessment, treatment, control (...) and monitoring of conflict of interests. The literature reveals that there is a lack of understanding about how the conflict of interests operates at the level of an individual accounting professional. Addressing this gap will help to develop behavioural interventions for strengthening the professionals’ independence in fact and, thereby, facilitating the management of conflict of interests. The key message this synthesised research provides for professional accounting firms and the regulators is that, for effective management of conflict of interests, behavioural interventions should be informed by the professionals’ unconscious as well as their conscious cognitive processes. This study is the first one to view the conflict of interests in a professional accounting environment through the lens of behavioural risk management. Moreover, the framework adopted for reviewing the extant literature provides a comprehensive view of the issues surrounding the ineffective management of the conflict of interests. (shrink)

Financial and nonfinancial conflicts of interest in medicine and surgery are troubling because they have the capacity to skew decision making in ways that might be detrimental to patient care and well-being. The recent case of the Articular Surface Replacement (ASR) hip provides a vivid illustration of the harmful effects of conflicts of interest in surgery.

��This article reviews a theory of explanatory coherence that provides a psychologically plausible account of how people evaluate competing explanations. The theory is implemented in a computational model that uses simple artificial neural networks to simulate many important cases of scientific and legal reasoning. Current research directions include extensions to emotional thinking and implementation in more biologically realistic neural networks.