Social history, especially of bioethics, is bound to be problematic unless it is predicated upon a clear analysis of the substantive ethical issues. At issue in the 1960s was whether research standards should be subjective guidelines, enforced by the researcher's conscience, externally enforced objective rules, or intersubjective standards enforced by review committees (IRBs). In a series of pa...

Cooperating with others often entails some sacrifice of one's own material interests. Many theories of reciprocity and cooperation thus assert a social-material tradeoff. In these theories, people reciprocate cooperation when they prioritize how they treat others and how others treat them. They do not reciprocate cooperation when they prioritize their own material well-being. We challenge this ...

We investigate the task of skeptically reasoning in extensionbased, nonmonotonic logics by concentrating on general argumentation theories. The restricted applicability of Dung’s notion of skeptical provability in his well-known argumentation framework is illustrated, and a new approach based on the notion of a claim associated with each argument is proposed. We provide a formal definition of a...

Objectives: According to the holistic personality theory, purpose of this study in general is investigate relationship between and competence predicting performance Regional Inspectorate Government Internal Supervisory Apparatus (APIP).Methodology: To variables, a survey 180 respondents was conducted at 11 inspectorates Bengkulu province. There were 123 auditors 57 supervisors for local governm...

The purpose of this study is to examine the factors determining the performance of the internal audit (IA) in the context of internal auditors’ work environments. This includes Enterprise Risk Management (ERM) implementation, the Enterprise Resource Planning (ERP) system, the use of auditing software and the internal auditors’ IT (information technology) competence. Although a number of recent ...

Estimation risk occurs when individuals form beliefs about parameters that are unknown. We examine how auditors respond to the estimation risk that arises when they form beliefs about the likelihood of client bankruptcy. We argue that auditors are likely to become more conservative when facing higher estimation risk because they are risk-averse. We find that estimation risk is of first-order im...