620 research outputs found

    Philosophy of Computer Science: An Introductory Course

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    There are many branches of philosophy called “the philosophy of X,” where X = disciplines ranging from history to physics. The philosophy of artificial intelligence has a long history, and there are many courses and texts with that title. Surprisingly, the philosophy of computer science is not nearly as well-developed. This article proposes topics that might constitute the philosophy of computer science and describes a course covering those topics, along with suggested readings and assignments

    Roles of accounting practice in a public setting: the case of the Parisian Great Exhibitions (1855-1900).

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    The five Universal Exhibitions held in Paris between 1855 and 1900 share the particularity of having been, unlike their British counterparts, financed first wholly, then in part, by the Government. Public financing led to public finance principles (budgetary and public accounting) being applied to the organisation of the Exhibitions. Along with these, the organisation in charge of running these events imported a set of well-formatted techniques. However, these techniques (budgeting and accounting technique) were part of a highly specific type of organisation that bore all the hallmarks of a project:  an Exhibition is characterised by strong notions of vision, intentionality and voluntarist action: it seeks to achieve objectives (of presentation/democratisation and dissemination) which require a certain number of specific activities to be set up, the results of which, subject to uncertainty or exogenous variables, must be measured both as preparations advance, and then again retrospectively, after the event.  an Exhibition is an event limited in time and space (it opens on a given date and for a length of time decided by the law (or decree) and its organisation is traditionally divided into four well-defined phases: preparation, realisation, exploitation and liquidation. The principles of public finance must therefore be adapted to a specific organisational environment and in particular, to the managerial constraints of the event. The system of accounting information is very much part of a process of organisational perception, governance and strategic mobilisation. The Universal Exhibitions provide an original field of investigation for examining the roles attributed to accounting within the framework of the organisation of such events. The originality here derives as much from the context (a project to be managed over a period of time and where no tool or project management model existed (Michaïlesco, 2007)) as from the public nature of the accounting technique used. Indeed, since knowledge of public accounting practice is incomplete, the study of organisation by the state would seem extremely interesting for the history of public finance (Thuillier, 1999). From this point of view, the Universal Exhibitions organised in Paris during the second half of the 19th century were organised under two different political regimes and within two distinct public finance frameworks. Changes in the regulations governing public finances had an impact on the powers bestowed on the organisations in charge putting on the Exhibitions. The accounting systems which were set up therefore had to be adapted to fit within the time limit. Moreover, public accounting was designed with the aim of controlling the collection of taxes and their use (Lemarchand, 1999), which is different from running an Exhibition, in particular if the event is seen in terms of project management. This change of objective modified the use of accounting systems and led to the emergence of specific roles that had to evolve as a result of both the accumulation of knowledge and the political context. The aim of this article is therefore to analyse the role of public accounting within the framework of the five Universal Exhibitions organised in Paris during the second half of the 19th century. The analysis was carried out using Burchell & al.âs classification system (1980). The latter distinguishes between four types of role assumed by accounting systems with reference to the characteristics of decision-making within an organisation. Indeed, decision-making is affected by adhesion to an objective and the uncertainty surrounding the consequences of the action taken. Depending on the degree of adhesion and uncertainty, decision-taking is described as âdecision by computationâ, âdecision by judgementâ, âdecision by compromiseâ, or âdecision by inspirationâ. The roles of accounting ascribed to these are as follows: âanswer machinesâ, âlearning machinesâ, âammunition machinesâ and ârationalization machinesâ. Two groups of Universal Exhibitions have been identified: those held under the Second Empire (the 1855 and 1867 Exhibitions) and those held under the 3rd Republic (the 1878, 1889 and 1900 Exhibitions). This division into two main periods allows us to take two important factors into account: on the one hand, the change of political regime that influenced the rules of public finance and on the other, the constitution of fairly general principles for the running of these events. The comparative study of these two groups of Exhibitions reveals that two distinct roles can be allotted to the accounting systems: a learning role during the Exhibitions of the first period, then a rationalization role in the case of the Exhibitions held during the second period. Under the Second Empire, the Universal Exhibitions financed exclusively by the Government were supported by strong political, economic and social aims. The importance given to holding such an event dispensed these projects from control by Parliament, whose influence had already been weakened considerably under Napoleon III. Although the decision to organise an Exhibition was unanimous, lack of knowledge on how to run such a project meant there was great uncertainty as to the consequences of decisions since the concept was new. Experience of running such a wide-ranging project therefore had to be acquired. An accounting system based on the rules and principles of public accounting and adapted to the events in question therefore met these needs. Within the framework of the Universal Exhibitions organised under the Second Empire, accounting may therefore be analysed as a learning instrument and aid to decision-making (learning machine). The arrival of the 3rd Republic and with it the return of strict parliamentary control, saw great controversy emerge as to the economic usefulness of Universal Exhibitions and the financial implication of the Government in their organisation. The difficulty in obtaining a consensus on how they should be run led to a process of retrospective justification in which accounting acquired considerable importance. Despite the financial disengagement of the Government, the principles of public finance were still applicable but had evolved as a result of changes in the political and economic environment. Experience acquired in the organisation of the preceding Exhibitions reduced the uncertainty inherent in evaluating the consequences of decisions taken. However, the need then arose to rationalize the existence of these events and the use of the private finances obtained. Budgetary procedures were strengthened and there was an overproduction of information in the shape of financial reporting and statistics. In this context, the accounting system, which had been adapted many times after the first Exhibitions as a result of changes in the environment, was then used to rationalize the action taken (rationalization machine). The documents used to carry out this study are of two different kinds. On the one hand, there are the various documents generated by the organization of the Exhibitions (correspondence, plans of the exhibition palaces, photographs, administrative and accounting documents etc.) that were presented to the national archives by the Ministry for Commerce between 1877 and 1910 (de Maurepas, 1998). In addition to these documents there are the official reports written by the general commissioners of the successive Exhibitions assessing the organisation of the events and the results (these reports are available in the Bibliothèque Nationale de France and the Bibliothèque des Arts Décoratifs).finance publique; système d'information comptable; Rôles de la comptabilité;

    Reading in the 21st century; reading at scale

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    Essay from a festshrift that was originally published in: Reading for faith and learning : essays on scripture, community, and libraries in honor of M. Patrick Graham / edited by John B. Weaver and Douglas L. Gragg. Abilene : Abilene Christian University Press, 2017

    Introducing last planner : Finnish experiences

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    The Last Planner method1 represents a radically different manner of controlling production in construction. Even if its benefits are widely observed, it is also a common observation that the introduction of the Last Planner method to a site, into a company or into a country is not an easy and uncomplicated task. This paper reports on the experiences and lessons gained during the introduction of the Last Planner to Finland. A simplified explanation of Last Planner is presented. The experiences and lessons gained are contrasted with those presented in prior literature

    Only Through Complexity. Morality and the Case of Supererogation

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    This volume deals with some of the major issues in contemporary moral philosophy. The core metaethical argument illuminates the structure of a moral system and emphasizes the importance of a phenomenological attitude toward the moral subject. From this starting point, further questions (typically addressed in normative ethics) arise: “How does moral deliberation work?” “How is moral justification possible?” “What is moral pluralism?” “How do we give an account of supererogatory acts?” Regarding all these questions, the volume works out the following answer: only through complexity. This view entails the belief that a life lived well is richer if we endorse a moral system that denies theoretical oversimplifications and favors the abundance of the constraints of moral obligations. As such, the overall goal of this volume involves mapping and recognizing different instances of moral complexity. This acknowledgment comes with several assumptions. Only through complexity can we make sense of what lies beyond the call of duty. Only through complexity can we give an account of how morality works from the first-person perspective. Only through complexity can we better promote the pursuit of a flourishing life

    Challenges of integration and globalization

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    There has been plenty of books and articles written about integration and globalisation, especially in English. However, these processes are characterised as being extremely dynamic. The researchers are eye-witnesses to a constantly changing reality and appearing new, often unexpected phenomena accompanying unification or even uniformisation of the modern world.Editors, Foreword -- Part I Globalization and Integration Processes in the Contemporary World -- George Gamkrelidze, How Globalization Affects Integration -- Grzegorz Piwnicki, The Future of the European Union. The Most Important Issues -- Jakub Potulski, The European Sociopolitical Sphere -- Wojciech Forysinski, Integration and Disintegration of International Law in the 21st Century: between Universality and Differentiation -- Stanisław Sipowicz, Globalization and Cyber Threats -- Part II National Experiences with Globalization and Integration Processes -- Andrzej Chodubski, The Importance of Universal Values in the Process of Polish Integration with Europe -- Dušan Leška, Struggle of the Slovak Republic to Join the European Union -- Lucia Mokrá, Approximation of Slovak Constitutional Order to EU Law – Case Study of Successful Accession -- Arkadiusz Modrzejewski, The Concepts of Eastern Borders of Europe and European Identity of Georgia -- Piotr Andrusieczko and Kateryna Shestakova, Challenges for Georgia and Ukraine in the Black Sea Region -- Olha Voznyuk, Ukraine: Back to Homo Sovieticus? -- Anna Szramkowska, Chinese Presence in Global Governance. New Ways or Old Problems for Developing Countries. Case Study of Sudan and Angola

    Can morality be computed? An exploration of whether machines can be moral agents

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    A Research Report submitted to the Faculty of Humanities, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Arts, Applied Ethics for Professionals 31 May, 2015, JohannesburgTechnology is an integral part of our daily lives and continues to advance rapidly, impacting our physical and social worlds. We increasingly rely on advanced machines to act in more autonomous and sophisticated ways. What would happen if artificial forms of intelligence developed to the point where machines behaved more like us and we started treating them as people? Ethics should anticipate and account for such possibilities so that science does not move faster than our moral understanding. My thesis states that when we are able to feel gratitude or resentment towards the actions of artificially intelligent machines we can be said to see them as morally responsible agents. I argue that standard ethics frames morality developmentally – only when we reach adulthood are we deemed able to enter into the type of relationships where we can hold one another morally responsible for our actions. I apply a more abstract notion of moral development to future versions of technology and couple this with a definition of morality as a relational or social construct. This allows me to argue that machines could develop to a point in the future where we react to them morally as we would to humans. Questions on whether we ought to react in this way are muted as relationally we quite simply would be unable to feel otherwise. Objections from definitions of moral agency based on innate qualities, specifically those associated with the concept of intelligence, are dispelled in favour of a relational definition

    Only Through Moral Complexity: The Case of Supererogation

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    The present research work will focus on two morally relevant issues: the nature of the experience of a moral agents and a possible account of the concept of supererogation. Even if, at a preliminary stage, these two subjects look to be unrelated, it will become clear how they both are expressions of the complexity typical of the moral domain. I will endorse, as a starting point, the approach of moral phenomenology as defined by Maurice Mandelbaum. A phenomenological study is then intended as the analysis of what it is like to perform a given act from the perspective of the first-person. Accordingly, the experience of the moral agent appears to be manifold and heterogeneous. On a normative level, the best moral account that allows the management and the comprehension of such complexity seems to be moral pluralism. In particular, I will distinguish between two sorts of pluralism: methodological pluralism (about the different ways of moral reasoning) and axiological pluralism (about the different values that we take to have ultimate relevance). These denominations represent two ways of understanding morality in virtue of its complexity. As such, the approach of moral complexity relies on the acknowledgment of the manifold structure of morality. In this regard, I will consider the account offered by Charles Larmore in his Patterns of Moral Complexity. His admission of different and equally valid moral principles does not only explain something essential about our moral experience, but it will also become particularly helpful as I will try to apply his theory to the justification of supererogatory acts. Supererogation, as I will highlight, is a moral concept that relies on the existence of the many levels of morality and on the many possible achievements of the good. In this way, a clear distinction between the Right and the Good will provide the theoretical space for this category of acts. I will define this as the need of complexity, that is, the need of a multilevel theoretical structure that resembles the distinction between precepts and concepts that gave birth to the concept in the Christian tradition. I will try to show how the loss of moral complexity is the first responsible of the theoretical struggles that the major monist theories (in particular Utilitarianism and Kantian Ethics) face when confronted with the justification of supererogatory acts. These theoretical approaches usually tend to be anti-supererogationists for a clear reason. When the level of the Right and the level of the Good merge into the same category there is no easy way to give an account of morally good acts that go beyond the call of duty. I believe that the endorsement of a pluralist system will solve the so-called problem of supererogation by reestablishing a clear distinction between the two faces of morality: the deontic and the evaluative. This is why, in the final chapter, I will introduce the Multiple Sources Dynamics as possible explanation, on a normative level, of how supererogatory acts can be performed. A system that provides multiple sources of the good has the tools to explain the establishment of our moral obligations and, at the same time, it can explain how we are able to see and foster some other good that lies beyond the level of requirements. In the present work, moral pluralism will be taken to be a sort of inference to best explanation of different morally relevant issues. This claim will be warranted by highlighting how moral pluralism can explain why our moral experience is so essentially complex (to the point of facing true moral dilemmas) and by showing how it can provide a satisfactory account of the concept supererogation. If these two subjects (which will be considered, at this point, directly related) are proved to hold true, the endorsement of a pluralist system will be considered the preferable option over the other normative systems

    Moral psychology of nursing robots : Exploring the role of robots in dilemmas of patient autonomy

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    Artificial intelligences (AIs) are widely used in tasks ranging from transportation to healthcare and military, but it is not yet known how people prefer them to act in ethically difficult situations. In five studies (an anthropological field study, n = 30, and four experiments, total n = 2150), we presented people with vignettes where a human or an advanced robot nurse is ordered by a doctor to forcefully medicate an unwilling patient. Participants were more accepting of a human nurse's than a robot nurse's forceful medication of the patient, and more accepting of (human or robot) nurses who respected patient autonomy rather than those that followed the orders to forcefully medicate (Study 2). The findings were robust against the perceived competence of the robot (Study 3), moral luck (whether the patient lived or died afterwards; Study 4), and command chain effects (Study 5; fully automated supervision or not). Thus, people prefer robots capable of disobeying orders in favour of abstract moral principles like valuing personal autonomy. Our studies fit in a new era in research, where moral psychological phenomena no longer reflect only interactions between people, but between people and autonomous AIs.Peer reviewe
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