The law and policy applicable to the not-for-profit sector is of growing importance around the world. In this book, legal experts address fundamental questions about not-for-profit law from a range of theoretical and comparative perspectives. The essays provide scholarly analysis of not-for-profit law, organised around four themes: Politics, in the broader sense of living as a community, and the narrower sense of political power; Charity, how it is defined and changes in its meaning over time; Taxation, including the rationale for (...) government support of the sector through the tax system; Regulation, which is of increasing significance as governments establish increasingly complex forms of regulation of not-for-profit activity. The fundamental aim of the book is to deepen our understanding of not-for-profit law and of the rationales and modes of government support for the not-for-profit sector. (shrink)

A globe-spanning investigation into the Transhumanist movement, considering the tech billionaires, scientific luminaries, and DIY body-hackers attempting to prolong, improve, and ultimately transcend the limits of human life.

Can we coherently conceive of an agent whose practical rationality is limited to merely instrumental reasoning? I argue that we cannot. Existing arguments to this effect have focused on what is required in order to have reasons to take means to our ends-or on what is required in order to be bound by the so-called ‘instrumental principle’. By contrast, I argue that consideration of the special kind of concept-use characteristic of instrumental reasoning reveals that a merely instrumentally rational agent would (...) not be so much as able to identify means to ends in the first place. I then elucidate this line of thought by testing it against three different conceptions of merely instrumentally rational agency found in the literature. I conclude by highlighting a risk associated with remaining agnostic concerning the possibility of merely instrumentally rational agents: namely, that we arrive at a false conception of our own capacity to identify means to ends as somehow isolated from our conceptions of the good. (shrink)

Have you lost a loved one? The loss can be inestimable, the grief excruciating. What helped you? Did someone say something comforting? Did someone offer a consolation, which you resented? Have you ever tried to comfort someone with a terminal illness or one who has lost a loved one? Knowing how to help or what to say that is not trite, insincere, or superficial can be difficult. The point of view of a grieving person is quite different from that of (...) those who wish to offer comfort. In a multicultural society such as ours, anticipating the beliefs of the grieving person can be even more difficult. This book explores the perspective of a grieving person. It considers the merits and potential harm of alternative comfort strategies. As a philosophical analysis of grief, it emphasizes an understanding of the beliefs that underlie grief and the usefulness or dangers of emotions. Because grief is so complex and sensitive, a narrow approach runs the risk of alienating the grieving person. The ideas in this book are expressed in a dialogue among three characters. Their discussion is broad and fundamental. Starting from the familiar consolation, “She’s no longer suffering” and the grieving person’s resentment toward the expression, the three friends articulate the value of life and the evils of death. Their discussion enriches their understanding of grief. Many consolations offered to mourners are poor arguments. Even the better ones do their work best in the context of a greater understanding of grief. (shrink)

Famous for their enigmatic ambiguity, the fragmentary texts of the Presocratic philosopher Heraclitus have puzzled and fascinated readers for over two millennia ...

This paper explores possible connections between gender and the willingness to engage in unethical business behavior. Two approaches to gender and ethics are presented: the structural approach and the socialization approach. Data from a sample of 213 business school students reveal that men are more than two times as likely as women to engage in actions regarded as unethical but it is also important to note that relatively few would engage in any of these actions with the exception of buying (...) stock with inside information. Fifty percent of the males were willing to buy stock with insider information. Overall, the results support the gender socialization approach. (shrink)

Peirce’s doctrine of God has scarcely been studied at all. This is surprising because his own naturally religious temperament, his desire for philosophical completeness and the influence of Kant, all led him to give an important place to theistic speculation in his philosophy. It is true that few parts of his philosophy reveal more than the fragmentary and unfinished nature of his thinking. This however does not take away from its importance both for the interpretation of his philosophy and for (...) the evaluation of its contribution. In this paper I want to examine his doctrine of God mainly in order to discover and outline what views he held in the matter. Such examination is an essential preliminary to any consideration of the value of his theistic thinking. Moreover, an objective exposition is already the best beginning of evaluation. However it is impossible to undertake this kind of examination without a careful search into various corners of his writings and a meticulous and slightly laboured presentation of one’s findings. But I think that the patience involved in such research has a rich reward. (shrink)

When Dr. van Fleteren writes of the articles I criticized as dating from some twenty years ago, the unwary reader might infer that my criticism of those articles was, for its part, relatively recent. The fact is, however, that when the two connected articles I eventually criticized appeared in the volumes of Augustinian Studies, I wrote this reply while Fr. Robert Russell, of happy memory, was still at the helm, and was promised publication in the near future. Meanwhile, however, Fr. (...) Russell had the discourtesy to move on to a more intimate acquaintance with Augustine than any of us on this confused planet can boast of, and someone sowed cockle into field he had tended: in unaccountable fashion my article seems to have disappeared. Only a recent letter of inquiry on my part, and Fr. Allan Fitzgerald’s understanding reply, resulted in this renewal of dialogue between Dr. van Fleteren and me. Let me assure both Dr. van Fleteren and Fr. Fitzgerald that I am grateful for giving it exactly that form, a courteous dialogue. (shrink)

John Paul II’s encyclical Veritatis Splendor lists several objections to the theological concept of fundamental option. This article summarizes that concept, primarily as presented by Josef Fuchs. It then locates the concept, as Fuchs did, in the overarching theological anthropology of Karl Rahner, which is discussed at length. The objections of the encyclical are then engaged. In some cases, it is shown, the encyclical misunderstands fundamental option. In other cases, its rejection of the idea seems to entail rejection also of (...) traditional Catholic doctrines. All this leads to concluding reflections in which fundamental option is evaluated in terms of its cogency, adequacy, usefulness, and necessity for a contemporary Christian anthropology. (shrink)

Inflammatory responses are essential for the clearance of pathogens and the repair of injured tissues; however, if these responses are not properly controlled chronic inflammation can occur. Chronic inflammation is now recognized as a contributing factor to many age‐associated diseases including metabolic disorders, arthritis, neurodegeneration, and cardiovascular disease. Due to the connection between chronic inflammation and these diseases, it is essential to understand underlying mechanisms behind this process. In this review, factors that contribute to chronic inflammation are discussed. Further, we (...) emphasize the emerging roles of microRNAs (miRNAs) and other noncoding RNAs (ncRNA) in regulating chronic inflammatory states, making them important future diagnostic markers and therapeutic targets. Copyright Line: © 2015 The Authors BioEssays Published by Wiley‐VCH Verlag GmbH & Co. KGaA. (shrink)

This special issue of the Journal of Research Practice focuses on integration research, also known as integrated or integrative research. Integration between disciplines and between research and practice is increasingly recognised as essential to tackle complex problems more effectively. But there is little to guide researchers about how to undertake integration research. This special issue provides a number of case studies of how integration has been approached and exemplifies the challenges facing researchers seeking to embed integration in both existing and (...) new organisations and make it acceptable and respectable. Documenting these developments provides a unique illustration of how integration research is evolving as a type of practice. (shrink)

This study investigates the impact of Securities and Exchange Commission enforcement actions on individuals holding Certified Public Accountant accreditation. While prior research has investigated both the characteristics of companies that have been investigated by the SEC and litigation against audit firms, it has not addressed the ways in which SEC investigations impact CPAs. Using a sample of 262 CPAs, we find that the most common CPA breach was associated with overstating revenues/income or earnings. The study finds serious consequences for CPAs (...) in terms of employment restrictions and SEC actions, incorporating suspension, which is often permanent. We find that the primary factors relating to the severity of actions by the SEC is whether the CPA intentionally breached the professional code of conduct, the age of the CPA, whether the CPA is still a member of the AICPA with CPA status and whether the CPA was operating as an external auditor or in a corporate accounting role. Our findings have implications for accounting practitioners, the AICPA and boards of directors. (shrink)

The spatial dynamics of the optical emission from an array of 50 times 50 individual microcavity plasma devices is investigated. The array is operated in argon and argon-neon mixtures close to atmospheric pressure with an ac voltage. The optical emission is analysed with phase and space resolution. It has been found that the emission is not continuous over the entire ac period, but occurs once per half period. Each of the observed emission phases shows a self-pulsing of the discharge, with (...) several bursts of emission of fixed width and repetition rate. The number of emission bursts depends on applied voltage and frequency. Spatially resolved measurements prove that the emission bursts are formed by overlapping emission pulses from single discharge cavities. Intensity differences between positive and negative half-wave can be interpreted through spatially resolved measurements of single discharge cavities. (shrink)

Recent developments of three-dimensional printing of biomaterials in medicine have been portrayed as demonstrating the potential to transform some medical treatments, including providing new responses to organ damage or organ failure. However, beyond the hype and before 3D bioprinted organs are ready to be transplanted into humans, several important ethical concerns and regulatory questions need to be addressed. This article starts by raising general ethical concerns associated with the use of bioprinting in medicine, then it focuses on more particular ethical (...) issues related to experimental testing on humans, and the lack of current international regulatory directives to guide these experiments. Accordingly, this article considers whether there is a limit as to what should be bioprinted in medicine; examines key risks of significant harm associated with testing 3D bioprinting for humans; investigates the clinical trial paradigm used to test 3D bioprinting; analyses ethical questions of irreversibility, loss of treatment opportunity and replicability; explores the current lack of a specific framework for the regulation and testing of 3D bioprinting treatments. (shrink)

In this paper I argue that the interpretation of a text by a reader involves a dialectical process that simultaneously perfects both reader and text. The issue of the dialectical relation between text and reader is beautifully embodied in Dante’s Commedia, a text that includes both an account of its subject matter as it develops (in the story of the pilgrim), as well as an account of its own coming-to-be as an interpreted, meaningful account (in the narrative of the poet). (...) Thus there is a necessary relation, though not an identity, between the content of Dante’s text (as shown in the journey of the pilgrim) and the meaningful interpretation of the content of Dante’s text (as shown in the recollective narrative of the poet). The issue of the dialectical relation between interpreter and text is dramatized by the fact that, in his account of the realms of the afterlife, Dante the poet is not merely describing realms that have meaning apart from his own hermeneutic activity. Rather, he is demonstrating that the pilgrim’s journey of interpreting the world within which he finds himself always involves his own self-interpretation, and viceversa. Thus, as the pilgrim/poet’s ability to interpret himself becomes more refined, his very world changes. Dante illustrates this process as a movementthrough the three realms of the afterlife, from the inferno, through purgatory, to paradise. (shrink)

A person points to a situation, A, and says that A is morally repugnant; A ought to be condemned; we should do something about A. In response, another person says, “Well, what about B? B is analogous to A in that it is equally morally repugnant. If we ought to condemn and do something about A then we should also condemn and do something about B.” This “what about” response is an argumentative strategy, sometimes called “whataboutery” or “whataboutism.” In popular (...) discussion, whataboutery is condemned as a fallacy, in particular an instance of the tu quoque fallacy. I will present an analysis of whataboutery showing that, to the degree that this is a fallacy, it is a red herring. But this argumentative move cannot always be dismissed as fallacious. Sometimes the imputation of fallacious reasoning attempts to cover over political commitments. (shrink)

"Explores the history, architecture, and furnishings of the thirteen magnificent governors' mansions of the American South. Emphasizing the mansions themselves, Ann Liberman describes each building's architectural history, including renovations, in lightof the history of each state. Alise O'Brien's lavish color photographs illuminate the interiors and exteriors of the mansions"--Provided by publisher.

Central to Kierkegaard’s account of religious existence is his critique of speculative reason. This critique begins with the distinction between subjective and objective reflection. Its most radical aspects appear in Kierkegaard’s discussions of the paradox. In spite of Kierkegaard’s frequent comments on this notion, it is not readily understood. I want to argue against a common reading of this notion and propose an alternative reading. This alternative reading allows for a conceptually quite plausible account of the manner in which the (...) paradox presents reason with a boundary, in virtue of its relation to objective reflection and to subjective reflection as well. Because of this boundary, reason points beyond its own achievements to a domain of contemplation and appropriation. This is a domain that reason itself identifies in connection with the paradox. It both surpasses rational achievements and integrates them into itself. (shrink)

Background:Nursing practice is complex, as nurses are challenged by increasingly intricate moral and ethical judgments. Inadequately studied in underrepresented groups in nursing, moral distress is a serious problem internationally for healthcare professionals with deleterious effects to patients, nurses, and organizations. Moral distress among nurses has been shown to contribute to decreased job satisfaction and increased turnover, withdrawal from patients, physical and psychological symptoms, and intent to leave current position or to leave the profession altogether.Research question:Do significant gender differences exist in (...) the moral distress scores of critical care nurses?Research design:This study utilized a quantitative, descriptive methodology to explore moral distress levels in a sample of critical care nurses to determine whether gender differences exist in their mean moral distress scores.Participants and research context:Participants ( n = 31) were critical care nurses from an American Internet nursing community who completed the Moral Distress Scale–Revised online over a 5-day period in July 2013.Ethical considerations:Institutional review board review approved the study, and accessing and completing the survey implied informed consent.Findings:The results revealed a statistically significant gender difference in the mean moral distress scores of participants. Females reported statistically significantly higher moral distress scores than did males. Overall, the moral distress scores for both groups were relatively low.Discussion:The findings of a gender difference have not previously been reported in the literature. However, other findings are consistent with previous studies on moral distress.Conclusion:Although the results of this study are not generalizable, they do suggest the need for continuing research on moral distress in underrepresented groups in nursing, including cultural and ethnic groups. (shrink)

There is a tension between present and future at the forefront of anarchist thought: if we reject authority, how can we bear the authority we inevitably have over those who come after us? This is not a problem exclusive to anarchism, but a tension that is also embedded in every politics that strives to both promote freedom and sustain itself as the best possible structure for the realization of that freedom. While “anarchist eugenics” sounds like an oxymoron, it was a (...) theme developed in Spanish anarchist thought in the 1920s and 30s as it addressed this problem and struggled to sustain revolutionary practice. The cause of freedom and equality could be served and “the race of the poor” eliminated by sex education, free love and conscious generation. (shrink)