Nosso trabalho consiste em investigar a relação entre formação do juízo e educação moral no Emílio de Rousseau. Para examinar esta relação, pretendemos, num primeiro momento, analisar, nos três primeiros livros da obra, como Rousseau concebe a preparação da criança, desde o nascimento até a idade da razão, para a formação moral. Trata-se aqui de acompanhar o processo de desenvolvimento da criança, tal como descrito por Rousseau, assinalando os aspectos deste desenvolvimento que irão possibilitar ao discípulo chegar ao momento de sua formação em que ele se torne capaz de formar juízos morais. Em segundo lugar, analisamos a questão mesma da relação entre formação do juízo e educação moral, tal como Rousseau a concebe no livro IV do Emílio. Esta análise exigirá o exame da distinção entre sensação e juízo, que está exposta na Profissão de Fé do vigário de Savóia, no mesmo livro IV / Our job is to investigate the relationship between formation of judgment and moral education in Emile Rousseau. To examine this relationship, we aim, at first, to analyze the first three books of the work, as Rousseau conceives the preparation of the child from birth to the age of reason, to moral education. it is to follow the process of the child as described by Rousseau, signaling aspects of this development that will enable the disciple to reach the moment of its formation in that it becomes capable of forming moral judgments. Secondly, we analyzed the same question of the relationship between formation of judgment and moral education as Rousseau conceives it in Book IV of Emilio. This analysis will require the examination of the distinction between sense and judgment, which is exposed in the Profession of Faith of the Savoyard Vicar, in the same book IV

O objetivo geral da pesquisa é ranquear alguns contextos (frames) que impactam subjetivamente no julgamento de materialidade que os auditores ponderam, abordando, além da visão global das demonstrações contábeis apresentadas para asseguração, distorções materiais e não conformidades, procedimento analítico, perfil dos gestores e ambiente de controle de negócios. A pesquisa é quantitativa e qualitativa, utilizando como coleta de dados a Metodologia Q (Stephenson, 1953) e Narrativa Oral (Llewellyn, 1999). Os participantes da pesquisa são sócios, gerentes e seniores de auditoria de firmas Big 5 e sócios de firmas de pequeno porte. O instrumento de pesquisa contou com a apresentação de 27 cenários (frames) dispostos em cartões livremente ordenáveis de forma decrescente em percepção de relevância pelo participante como situações que o faria alterar a materialidade em um cliente. A coleta de dados contou com 18 entrevistas. O tratamento estatístico dos dados contou com a análise fatorial exploratória (AFE), e o tratamento qualitativo com análise interpretativa e análise por templates. A materialidade é influenciada para níveis mais conservadores em dois momentos: no planejamento de auditoria ou durante a coleta de evidências em campo, de acordo com a percepção do auditor da relevância de informações negativas. Porém, é influenciada para níveis menos conservadores apenas no planejamento de auditoria, quando há uma percepção acumulada historicamente pelo auditor sobre a efetividade dos controles internos e do bom caráter dos gestores do cliente. Para os estudos acadêmicos, esta dissertação objetiva contribuir para o aumento de pesquisas nacionais na área. Para a profissão contábil, objetiva-se refletir sobre os conhecimentos do dia a dia dos auditores em campo, visto que qualquer contador pode ser um auditor independente (CFC, 1983). Para a sociedade, objetiva-se oferecer mais informações sobre o auditor para, potencialmente, milhões de shareholders (investidores, credores, prestadores de serviço, funcionários, governo etc.) que depositam confiança nesses profissionais em suas decisões. O estudo é pioneiro na apresentação da materialidade como uma probabilidade da percepção de um risco de exposição do auditor e na compreensão dos fatores de julgamento de materialidade ex ante a entrega do relatório final de auditoria. / This research aims to to rank contexts (frames), which subjectively shall impact the judgment of materiality that auditors assess, addressing, aside from the global view on the accounting statements report for assurance, material distortions and nonconformities, analytical procedure, profile of managers and business control environment. The research is both quantitative and qualitative, using for data collection purposes the Q Methodology (Stephenson, 1953) and Oral Narrative (Llewellyn, 1999). Participants were partners, managers and senior auditors from Big 5 companies and members of small-sized enterprises. The research instrument comprised the presentation of 27 scenarios (frames) presented in cards arranged in random randomly in descending order according to how relevance was perceived by the participant as situations that would change the materiality of a client. Data collection included 18 interviews. The statistical treatment of the data included the Exploratory Factorial Analysis (EFA) and the qualitative treatment of the information was through analysis both interpretative and by templates. Materiality is influenced at more conservative levels in two circumstances: in the audit planning or upon field evidence collection, and according to the perception by an auditor of the relevance of a negative piece of information. However, it is influenced at less conservative levels only in audit planning when there is a historically acquired perception by the auditor on the effectiveness of internal controls and concerning the good character of the client\'s managers. As for academic studies, this dissertation aims to contribute towards increasing nation wide research on the subject area. As for accounting as a profession, it aims to reflect on the daily knowledge of the auditing field, that is considering that any given accountant may be an independent auditor (CFC, 1983). To society, it aims to provide more education on the work of an auditor to potentially millions of shareholders (investors, creditors, service providers, employees, government, etc.) who depend upon the trust placed in such professionals to their decisions. The study is a pioneer in the subject regarding the presentation of the subject materiality as a probability of perception of exposion risk to an auditor and in the understanding of the factors involved in the materiality judgment ex ante to the delivery of a final audit report.

This thesis investigates the conceptual use of discernment in First Corinthians. As a motif, discernment spans many issues in the epistle while forming a key element in Paul’s understanding of the eschatological people of God in Christ and his expectations for them to emerge through the renewing process of the Gospel into their new identity. This identity has its type in the Wilderness Tradition of Israel, with the literary influences of 2TJ Wisdom and the OT scriptures undergirding Paul’s conceptualization in an intertextual matrix. Paul develops the motif through an open, subtle intertextuality that does not rely primarily on overt citation, but reflects a conceptual/theological movement from text/history/type to existential situation/antitype in the new covenant community being formed in the first century context of Pauline communities. Discernment does not recur in random, discrete units, but builds throughout the epistle in consistent applications that contribute in significant ways to the development of the Corinthian community. Part I analyses the Pauline groundwork for wisdom exercised through discernment as a foundational necessity for the ἐκκλησία of Corinth. Part II demonstrates the importance of discernment for the community as it functions within society, with respect to internal and external relationships. Part III studies aspects of discernment in the community gathered for worship, with discernment forming a basis for interactions of the worshipping community. Part IV concludes the study. These aspects are tracked in order through the epistle to follow Paul’s coherent use of the motif even as he addresses the occasional nature of varied issues in the Corinthian community. This study moves the discussion away from a strong focus on the dysfunctional aspect of Corinthian schism toward a more positive theology for and about the community. It also expands on limited or fragmented approaches to issues of judgement/discernment to argue for an additional coherent thread in Paul’s thought. Paul maintains a highly hopeful view for this community as an emerging people of realized eschatological fulfilment, empowered to function at a high level of spiritual wisdom as a manifestation of the body of Christ.

Purpose: The purpose of this study is to investigate and analyze whether the relationship between structural domains represented by CAATs and judgment represented by professional scepticism is related to auditors’ individual characteristics, trait scepticism. Methodology: This study is based on a quantitative method in the form of a questionnaire sent to all Swedish authorized auditors. The response rate was 16.8 per cent. The responses were analyzed by Spearman correlation matrix, principal component analysis, multiple linear regression analysis, and hierarchical moderated multiple regression analysis. Moreover, this thesis is based on a positivistic perspective to get a general picture of professional scepticism. A deductive approach, going from theory to empirics, has been implemented. Findings: The results showed a positive relationship between judgment represented by professional scepticism and structure represented by CAATs, where auditors’ individual characteristics, trait scepticism, have a positive moderating effect on the relationship. Theoretical perspectives: We apply the profession theory, comfort theory and structure and judgment at Swedish authorized auditors with diverse experience.

This dissertation defends a Kantianism that espouses an ethics of principles while emphasizing the role of revising moral principles. It claims that the resources to account for moral revision can be found in Kant’s theory of reflective judgment, the cognitive power required for forming new concepts or principles on the basis of experience. Reflective judgment, on the interpretation elaborated here, involves both the incorporation of new moral particulars into a standing moral conceptual repertoire and the revision of moral universals on the basis of such alterations. The alteration of moral universals and accommodation of recalcitrant particulars are among the operations of what is termed the ‘reflective dimension’ of practical reasoning for Kant, alongside the moral dimension of application of a priori moral principle (most notably, the categorical imperative) typically taken to exhaust Kant’s moral philosophy. Incorporating a reflective dimension into practical deliberation calls for a broader virtue, namely the taking up of a critical stance to one’s principles in general, as well as the cultivation of inventiveness towards the formation of new principles or revision of preexisting ones. Autonomy presupposes heautonomy: the practical requirement of universalizing a given maxim presupposes, first, that one create this maxim, with a critical awareness of its perpetual revisability.

This thesis purpose was to examine to what extent and why loan officers’ judgment influence mortgage credit decisions. A mixed method was used to collect primary data from loan officers’ at a Swedish commercial bank. Quantitative data were collected from 39 loan officers answering an identical mortgage application, and qualitative data were collected from interviews held with five loan officers. The findings showed a considerable inconsistency among the loan officers' mortgage credit decisions and that judgment plays a vital role in the decision-making process. The credit amount granted ranged from SEK 4.25 million to 5.6 million, whereas the charged interest rate ranged from 40 to 51 basis points across four fixed interest periods. Overall, the findings can be understood by loan officers’ lacked explicit rules controlling the relationship between assessing data presented in the mortgage application and which credit decisions they should make. The theoretical contribution of the thesis is to enhance our understanding of how loan officers make credit decisions and the role of judgment in the process. The research findings imply that households should expect large variations in offered credit amounts and interest rates, depending on which loan officer managing their loan application.

No description available.

I inquire into the ethical significance of emotions in Aristotle’s thinking. Commentators who have thus far argued for the importance of emotions in Aristotle’s philosophy claim that they can be useful for ethical judgment or support premises of ethical reasoning. I claim that (1) emotions are indispensable for good ethical discernment or, what we may call, moral perception and they usefully constrain the possibilities of action and deliberation. They are indispensable because they register ethically significant information in a unique way; they do so in virtue of their intensity, duration, and the felt quality of pain or pleasure associated with them. (2) Emotions are also necessary for good ethical judgment (gnōmē) in at least some cases in legal (and political contexts) especially where the law fails to provide sufficient guidance or when the relevant wrong is not yet conceptualised. In these cases, emotions, I argue, can be elicited in a non-coercive way that respects and even enlists the agency of the listener.

No description available.

This study investigated the influence of chronological age and stimuli on the explanations of "same" and "different" by young children. Seventy children, between by young children. the ages of three-years, six-months and nine-years, six-months, selected on the basis of chronological age, normal speech and language development, and normal verbal maturity, were involved as subjects. A test consisting of a series of verbal tasks was administered to each child. The experimenter recorded and later analyzed and classified all responses for each child, following specific guidelines for judging appropriateness of response and assigning each appropriate response to one of three classifications.