The purpose of this article is to discuss and provide an alternative, less materialist–individualist approach to interpret the four assumptions of generally accepted accounting principles: economic entity, unit measure, periodic reporting, and going concern. The article draws from and builds on arguments first developed by Weber and Aristotle to demonstrate how a materialist–individualist moral point of view influences the conventional interpretation of the four basic assumptions for generally accepted accounting principles. We then propose an ideal-type conceptual framework upon which to (...) critique mainstream accounting theory and to develop alternative accounting theory that balances multiple forms of well-being (including financial, but also social, physical, spiritual, and ecological well-being) for multiple stakeholders (including owners, employees, customers, suppliers, competitors, neighbors, future generations, and so forth). (shrink)

Recalling a public lecture that Georg Simmel gave in Berlin in 1910, Paul Fechter described him as `philosophizing with his whole body'. This article focuses on the role of the communicative body in the production, reproduction and reception of sociological ideas by investigating the dissemination of Simmel's sociological thought through the medium of the lecture. It utilizes contemporary reports of Simmel's lecturing style as observational data, and his own writings on the `Sociology of the Senses' and the `Aesthetic Importance of (...) the Face' as a theoretical framework. This examination of Simmel's lectures, focusing on both physiognomic expression and perception, reveals that the lecture as a complex communicative event is structured on a dialectic of closeness and distance. (shrink)

Though logical positivism is part of Kant's complex legacy, positivists rejected both Kant's theory of intuition and his classification of mathematical knowledge as synthetic a priori. This paper considers some lingering defenses of intuition in mathematics during the early part of the twentieth century, as logical positivism was born. In particular, it focuses on the difficult and changing views of Hermann Weyl about the proper role of intuition in mathematics. I argue that it was not intuition in general, but his (...) commitment to twodifferent types of intuition, which explains his rather unusual and tormented philosophy of the mathematical continuum. I would like to thank Geoff Gorham, David McCarty, and Rosamond Rodman for reading an earlier draft of this work. I should also thank those who provided helpful comments on several distant ancestors of this paper: Emily Carson, Ulrich Majer, Erhard Scholz, John Schuerman, Stewart Shapiro, and Richard Tieszen. I am indebted to two anonymous referees for pointing out some problems and for pointing me to work on Weyl I did not previously know about. In particular, the recent articles in [Feist, 2004a] turned out to be (somewhat uncomfortably) relevant to the focus of this paper. In this last revision I have tried to show where I agree and disagree with the authors of those papers; I apologize for whatever repetition still exists, but it was tere before I read those papers. This paper has a long history, and comes out of several talks I gave some years ago. Audiences at the Center for Philosophy of Science, University of Pittsburgh (colloquium 1995), St Andrews University Philosophy of Mathematics Workshop (1996), the British Society for the History of Mathematics meeting (1996), the University of Mainz Mathematics Department (colloquium 1996), the Canadian Philosophical Association (1997 and 1999), and the University of British Columbia (colloquium 1998) should be thanked for their helpful comments. I also thank Neil Tennant for encouraging me to resurrect this work. CiteULike Connotea Del.icio.us What's this? (shrink)

Janet is known almost exclusively for his left-step periodic table (LSPT). A study of his writings shows him to have been a highly creative thinker and a brilliant draftsman. His approach was primarily arithmetic-geometric, but it led him to anticipate the discovery of deuterium, helium-3, transuranian elements, antimatter and energy from nuclear fusion. He recognized the (n + ℓ) rule well before Madelung and correctly placed the actinides. His controversial treatment of helium at the head of the alkaline earth (...) elements might be less provocative if his system were taken in one of its spiral representations. (shrink)

The s, p, d and f blocks of the elements, as delimited by Charles Janet in 1928, can be represented as parallel slices of a regular tetrahedron. They also fit neatly on to the surface of a sphere. The reasons for this are discussed and the possible objections examined. An attempt is made to see whether there are philosophical implications of this unexpected geometrical regularity. A new tetrahedral design in transparent plastic is presented.

The first attempt to represent the Periodic system graphically was the Telluric Helix presented in 1862 by Alexandre-Emile Béguyer de Chancourtois, in which the sequence of elements was wound round a cylinder. This has hardly been attempted since, because the intervals between periodic returns vary in length from 2 to 32 elements, but Charles Janet presented a model wound round four nested cylinders. The rows in Janet’s table are defined by a constant sum of the first two quantum (...) numbers, n and l, so that they end with the s-block, headed by hydrogen and helium. By combining Janet’s table, Edward Mazurs’ version, in which each row represents an electron shell and Valery Tsimmerman’s use of a half square for each element, I have produced a representation that can be printed out and wound round to make a cylinder with manageable dimensions. In the unwound version, I have placed the s-block in the middle, to emphasise its pivotal nature, since it both ends each row and contributes electrons to the valence of elements in the next row; it thus does not necessarily belong either on the left or the right side of a table. The downward arrows that link subshells within each series graphically illustrate the Janet Effect. To acknowledge my debt to Chancourtois, Janet, Mazurs and Tsimmerman, I call my design the ‘Telluric Remix’. (shrink)

Moving beyond both realist and anti-realist accounts of mathematics, Shapiro articulates a "structuralist" approach, arguing that the subject matter of a mathematical theory is not a fixed domain of numbers that exist independent of each other, but rather is the natural structure, the pattern common to any system of objects that has an initial object and successor relation satisfying the induction principle.

Stewart Shapiro's ambition in Vagueness in Context is to develop a comprehensive account of the meaning, function, and logic of vague terms in an idealized version of a natural language like English. It is a commonplace that the extensions of vague terms vary according to their context: a person can be tall with respect to male accountants and not tall (even short) with respect to professional basketball players. The key feature of Shapiro's account is that the extensions of vague (...) terms also vary in the course of conversations and that, in some cases, a competent speaker can go either way without sinning against the meaning of the words or the non-linguistic facts. As Shapiro sees it, vagueness is a linguistic phenomenon, due to the kinds of languages that humans speak; but vagueness is also due to the world we find ourselves in, as we try to communicate features of it to each other. (shrink)

This study investigated effects of codes of ethics on perceptions of ethical behavior. Respondents from companies with codes of ethics (n = 465) rated role set members (top management, supervisors, peers, subordinates, self) as more ethical and felt more encouraged and supported for ethical behavior than respondents from companies without codes (n = 301). Key aspects of the organizational climate, such as supportiveness for ethical behavior, freedom to act ethically, and satisfaction with the outcome of ethical problems were impacted by (...) the presence of an ethics code. The mere presence of a code of ethics appears to have a positive impact on perceptions of ethical behavior in organizations, even when respondents cannot recall specific content of the code. (shrink)

Crisis demands -- Crisis narratives -- Crisis: refrain!

Guthrie contends that religion can best be understood as systematic anthropomorphism - the attribution of human characteristics to nonhuman things and events. Religion, he says, consists of seeing the world as human like. He offers a fascinating array of examples to show how this strategy pervades secular life and how it characterizes religious experience.

This study investigated effects of codes of ethics on perceptions of ethical behavior. Respondents from companies with codes of ethics (n = 465) rated role set members (top management, supervisors, peers, subordinates, self) as more ethical and felt more encouraged and supported for ethical behavior than respondents from companies without codes (n = 301). Key aspects of the organizational climate, such as supportiveness for ethical behavior, freedom to act ethically, and satisfaction with the outcome of ethical problems were impacted by (...) the presence of an ethics code. The mere presence of a code of ethics appears to have a positive impact on perceptions of ethical behavior in organizations, even when respondents cannot recall specific content of the code. (shrink)

It describes and explains the patient-centered model examining and evaluating qualitative and quantitative research. It comprehensively covers the evolution and the six interactive components of the patient-centered clinical method, taking the reader through the relationships between the patient and doctor and the patient and clinician. All the editors are professors in the Department of Family Medicine at the University of Western Ontario, London, Canada.

In 1978, as the protests against the Shah of Iran reached their zenith, philosopher Michel Foucault was working as a special correspondent for _Corriere della Sera_ and _le Nouvel Observateur_. During his little-known stint as a journalist, Foucault traveled to Iran, met with leaders like Ayatollah Khomeini, and wrote a series of articles on the revolution. _Foucault and the Iranian Revolution _is the first book-length analysis of these essays on Iran, the majority of which have never before appeared in English. (...) Accompanying the analysis are annotated translations of the Iran writings in their entirety and the at times blistering responses from such contemporaneous critics as Middle East scholar Maxime Rodinson as well as comments on the revolution by feminist philosopher Simone de Beauvoir. In this important and controversial account, Janet Afary and Kevin B. Anderson illuminate Foucault's support of the Islamist movement. They also show how Foucault's experiences in Iran contributed to a turning point in his thought, influencing his ideas on the Enlightenment, homosexuality, and his search for political spirituality. _Foucault and the Iranian Revolution_ informs current discussion on the divisions that have reemerged among Western intellectuals over the response to radical Islamism after September 11. Foucault's provocative writings are thus essential for understanding the history and the future of the West's relationship with Iran and, more generally, to political Islam. In their examination of these journalistic pieces, Afary and Anderson offer a surprising glimpse into the mind of a celebrated thinker. (shrink)

If business requires ethical solutions that are viable in the liminal landscape between concepts and corporate office, then business ethics and corporate social responsibility should offer tools that can survive the trek, that flourish in this well-traveled, but often unarticulated, environment. Indeed, feminist ethics produces, accesses, and engages such tools. However, work in BE and CSR consistently conflates feminist ethics and feminine ethics and care ethics. I offer clarification and invoke the analytic power of three feminist ethicists 'in action' whose (...) investigations into the "grey zones" of harms; identity and representational conventions; and "asymmetrical reciprocity" harmonize with business ethics' requirements. (shrink)

Self-injury is a perilous and increasingly common behavior that is particularly prevalent among youth. Nonetheless, there is a deep-rooted public stigma towards people who self-injure. Consequently, people who engage in self-injury are reluctant to seek professional help or disclose their experiences to others. This article aims to combat stigma and promote help-seeking behavior by debunking the common myths surrounding self-injury in the Malaysian context. Specifically, this article aims to serve as an eye-opener for Malaysian counselors and other mental health professionals (...) to improve their multicultural knowledge, skills, and attitudes when working with those who self-injure. (shrink)

Foreword by Robert H. Bork -- Culture wars -- A distorted understanding of rights -- The right to privacy -- Griswold and contraception -- Roe and abortion -- Assisted suicide and homosexuality -- Political connections and natural consequences.

This paper proposes communities of practice (CoP) as a process to build moral resilience in healthcare settings. We introduce the starting point of moral distress that arises from ethical challenges when actions of the healthcare professional are constrained. We examine how situations such as the current COVID-19 pandemic can exponentially increase moral distress in healthcare professionals. Then, we explore how moral resilience can help cope with moral distress. We propose the term collective moral resilience to capture the shared capacity arising (...) from mutual engagement and dialogue in group settings, towards responding to individual moral distress and towards building an ethical practice environment. Finally, we look at CoPs in healthcare and explore how these group experiences can be used to build collective moral resilience. (shrink)

The goal of this paper is to propose a relational turn in healthcare professionalism, to improve the responsiveness of both healthcare professionals and organizations towards care of patients, but also professionals. To this end, it is important to stress the way in which difficult situations and vulnerability faced by professionals can have an impact on their performance of work. This article pursue two objectives. First, I focus on understanding and making visible shared vulnerability that arises in clinical settings from a (...) triple perspective: patient and family, health professionals, and institutions. Second, to address this challenge for professionalism, in this paper I articulate the term "relational centered-patient professionalism", which has two main axes. The relational approach means taking into account how the relationships among professionals, patients and institutions determine the constitution and evolution of those professional values. The focus on patient centered care is indispensable, because it is the ultimate goal pursued by the development of these professional values, and must always be at the center. (shrink)

The dominant response to this problem of the criterion focuses on the alleged requirement that we need to know a belief source is reliable in order for us to acquire knowledge by that source. Let us call this requirement, “The KR principle”.

"This stunning work is without question a major contribution to Cartesian studies, to the field of early modern philosophy, and to general epistemology- ...

A feminist primer for philosophers of science -- The legacy of twentieth century philosophy of science -- What feminist science studies can offer -- Challenges from every direction -- The prospects of twenty-first century philosophy of science.

Recent research on the cognitive abilities and emotional capacities of animals has fueled the animal rights movement and renewed debate over the differences between human and non-human animals. This debate has not been central to sociology, although George Herbert Mead drew a very hard line between humans and animals by asserting that the latter were not capable of symbolic interaction. Sociologists are now beginning to question this assumption, and this article falls within this new line of research. We begin by (...) presenting alternative interpretations of symbolic interaction that allow for the possibility of such activity in non-human animals. We review recent research on symbolic interaction between humans and dogs, and we present our own research findings on human-feline interaction. We conclude that there is growing evidence that symbolic interaction is widely distributed throughout the animal kingdom, and that it enables animals to survive more effectively in a wide variety of environments. (shrink)

The traditional view in epistemology is that we must distinguish between being rational and being right (that is also, by the way, the traditional view about practical rationality). In his paper in this volume, Williamson proposes an alternative view according to which only beliefs that amount to knowledge are rational (and, thus, no false belief is rational). It is healthy to challenge tradition, in philosophy as much as elsewhere. But, in this instance, we think that tradition has it right. In (...) this paper we defend our version of the traditional view and argue against Williamson’s alternative. (shrink)

The dominant response to this problem of the criterion focuses on the alleged requirement that we need to know a belief source is reliable in order for us to acquire knowledge by that source. Let us call this requirement, “The KR principle”.

This study explores the value of traditional ethnographic methods in sociology for the study of human-animal and animal-animal interactions and culture. Itargues that some measure of human-animal intersubjectivity is possible and that the method of participant observation is best suited to achieve this. Applying ethnographic methods to human-cat and cat-cat relationships in a no-kill cat shelter, the study presents initial findings; it concludes that the social structure of the shelter is the product of interaction both between humans and cats and (...) cats and cats and that the observed structure represents, to a large degree, choices made by the cats. The study also concludes that, within the cat community of the shelter, a distinctive cat culture has emerged, which represents the cats' adaptation to the particular conditions of shelter life. Specifically, the shelter allows for the emergence of higher order needs and goals that stress affection, friendship, and social cohesion among the cats rather than territoriality and conflict. The study further argues that traditional animal researchers have mistaken the relative equality of cat colonies for a lack of social structure, as opposed to a different structure from that found in sharply ranked nonhuman animal communities. (shrink)

This volume continues the story of European political theorising by focusing on medieval and Renaissance thinkers. It includes extensive discussion of the practices that underpinned medieval political theories and which continued to play crucial roles in the eventual development of early-modern political institutions and debates. The author strikes a balance between trying to understand the philosophical cogency of medieval and Renaissance arguments on the one hand, elucidating why historically-suited medieval and Renaissance thinkers thought the ways they did about politics; and (...) why we often think otherwise. (shrink)

To analyze which ethically relevant biases have been identified by academic literature in artificial intelligence algorithms developed either for patient risk prediction and triage, or for contact tracing to deal with the COVID-19 pandemic. Additionally, to specifically investigate whether the role of social determinants of health have been considered in these AI developments or not. We conducted a scoping review of the literature, which covered publications from March 2020 to April 2021. ​Studies mentioning biases on AI algorithms developed for contact (...) tracing and medical triage or risk prediction regarding COVID-19 were included. From 1054 identified articles, 20 studies were finally included. We propose a typology of biases identified in the literature based on bias, limitations and other ethical issues in both areas of analysis. Results on health disparities and SDOH were classified into five categories: racial disparities, biased data, socio-economic disparities, unequal accessibility and workforce, and information communication. SDOH needs to be considered in the clinical context, where they still seem underestimated. Epidemiological conditions depend on geographic location, so the use of local data in studies to develop international solutions may increase some biases. Gender bias was not specifically addressed in the articles included. The main biases are related to data collection and management. Ethical problems related to privacy, consent, and lack of regulation have been identified in contact tracing while some bias-related health inequalities have been highlighted. There is a need for further research focusing on SDOH and these specific AI apps. (shrink)

While some authors have published excellent essays on various chapters and aspects of the book, few authors have successfully tackled the whole.In The Unity of ...

Is it time to take a break from feminism? In this pathbreaking book, Janet Halley reassesses the place of feminism in the law and politics of sexuality. She argues that sexuality involves deeply contested and clashing realities and interests, and that feminism helps us understand only some of them. To see crucial dimensions of sexuality that feminism does not reveal--the interests of gays and lesbians to be sure, but also those of men, and of constituencies and values beyond the (...) realm of sex and gender--we might need to take a break from feminism. Halley also invites feminism to abandon its uncritical relationship to its own power. Feminists are, in many areas of social and political life, partners in governance. To govern responsibly, even on behalf of women, Halley urges, feminists should try taking a break from their own presuppositions. Halley offers a genealogy of various feminisms and of gay, queer, and trans theories as they split from each other in the United States during the 1980s and 1990s. All these incommensurate theories, she argues, enrich thinking on the left not despite their break from each other but because of it. She concludes by examining legal cases to show how taking a break from feminism can change your very perceptions of what's at stake in a decision and liberate you to decide it anew. (shrink)