The Salters’ Hall controversy was a watershed event in the history of English Dissent. Some historians have interpreted the controversy as an early sign of the theological demise of the English General Baptists and the English Presbyterians. Conversely, the controversy has also been used to demonstrate the theological steadfastness of the English Particular Baptists and Congregationalist in the eighteenth century. Yet some of the earliest accounts of the Salters’ Hall controversy maintain that the controversy was not about the doctrine of (...) the Trinity, but rather the requirement of subscription to extrabiblical words and phrases. This was the view of the revered divine Edmund Calamy, who refused to be involved in the controversy, even at the potential expense of his reputation. Edward Wallin, a Particular Baptist subscriber at Salters’ Hall, held a similar view of the controversy. While some historians acknowledge these accounts, they seem to ultimately doubt their truthfulness. This hesitancy is likely due, in part, to the fact that there were a few anti-Trinitarians among the nonsubscribers at Salters’ Hall. Furthermore, the English General Baptists and the English Presbyterians did deviate from theological orthodoxy later in the century. However, those who question the motives of the Non-subscribers at Salters’ Hall fail to take into account a theologically orthodox, nonsubscribing tradition among the English General Baptists and the English Presbyterians found in the writings of Thomas Grantham and Richard Baxter. In sum, one’s orthodoxy at Salters’ Hall cannot be determined solely on the basis of one’s view of subscription. (shrink)

To effectively pursue ethical action, the business community must recognize that the fundamental form of human association is not the "social contract" into which persons enter as atomic individuals, making partial commitments to each other for the purpose of gaining limited common ends or of satisfying certain laws. The fundamental form of human association is rather the face to face community in which ongoing commitments are the rule and in which aspects of every individual''s experience are conditioned by the continuing (...) membership. The following discussion initiates a preliminary phase in the consideration of what constitutes ethical issues associated with the business applications of expert systems. The focus is on knowledge based expert system applications in public accounting, specifically in the audit domain. Prior research on the development and use of expert systems in auditing has focused on a limited set of ethical issues. Niebuhr''s theory of the "the responsible self" is used here to broaden the scope of what constitutes an ethical issue and provides a framework for identifying responsible action. Within this framework, an action is responsible if it takes into consideration ongoing relationships among the stakeholder groups affected. Actions prior to the development of the system along with the potential consequences for the system must be considered. The discursive requirements that provide the context and conditions necessary for implementing the proposed theoretical framework are presented and an illustration of how the responsibility ethic can be implemented in the audit expert system domain is developed. (shrink)

The public accounting profession has long relied on its reputation for integrity and veracity as justification for its professional status and monopoly privilege predicated on claims of acting in the public interest. If such status and privilege are to be justified and sustained, serious consideration of what constitutes ethical behavior, how such behavior is motivated as well as an explicit recognition of the rights and interests of affected parties constitutes an ethical imperative for the profession. Traditionally, work on ethics and (...) auditing is quite narrow, failing to recognize the social context of individual actions, failing to identify the relevant constituencies of the profession, and failing to articulate processes through which the constituencies interests can be identified. Generally, the accounting literature has taken a cognitive perspective on ethical decision making which views the resolution of ethical dilemmas as primarily a function of the moral makeup of the actor responding within the context of the Code of Professional Conduct. The purpose of this paper is to broaden the theoretical base of ethical research, specifically within the area of professional accounting and more generally in the area of business. We propose the application of structuration theory in conjunction with stakeholder theory and a responsibility ethic. The application of stakeholder theory is a means for identifying affected constituencies. A responsibility ethic recognizes the situatedness of an individual within an ongoing professional community. Structuration theory provides a theoretical framework for articulating and investigating both the structures within which action is carried out as well as the interaction between the social structures and the actors. Taken together, the theories allow for an enhanced ability to define ethical behavior within a business context and to understand the contextual antecedents and consequences of ethical acts. (shrink)

Zygmunt Bauman is arguably the most well-known theorist in postmodern ethics. He argues that to develop and enforce universal ethical laws or codes leads to an abdication of individual moral responsibility. Actors rely on external rules and a rational consideration of costs and benefits rather than on moral impulse. In order to recognize and act upon moral impulse, the moral agent must both recognize and understand the Other. We operationalize these ideas, applying them to the development of advanced information technology (...) (AIT) in organizations. We propose that a stakeholder theory of enabling can be used to formulate processes that will give form and voice to the Other by providing mechanisms for face-to-face interactions and dialogue. Applying the principles of affirmative postmodern ethics through an enabling stakeholder oriented system development process explicitly allows for the examination of moral concerns which might otherwise be overlooked, ignored, or silenced. (shrink)

With the demise of Andersen, LLP and new legislation that puts an end to self-governance in public accounting, the effectiveness of current models of accounting ethics have been seriously called into question. We argue that the profession suffers from fundamental limitations in its ethical framework that makes it impossible to effectively address ongoing ethical problems. The dominant representation of professional behavior is an agency model of ethics, in which the ultimate responsibility for identifying and dealing with ethical dilemmas resides with (...) the individual. We argue that structural forces such as control over resources, meaning systems, and community norms and values also have a strong influence on the actions of accountants and that these must also be considered. The recent legitimation crisis has forced the accounting profession and its constituencies to begin to recognize and address the structural aspects of ethics as they enable and constrain action. We propose a framework based on structuration theory and learning theory that allows for systematic, multi-level investigation of the structural forces that cause ethical dilemmas to arise and to be recognized and that influence the manner in which they are analyzed and resolved. This framework should be capable of continual critique and reconfiguration as environmental conditions change. (shrink)

Annual reports are an important element in the genre of corporate public discourse. The reporting practices mandated by the Securities and Exchange Commission for all publicly traded corporations are intended to render the annual reports a legitimate and trustworthy medium through which management communicates information related to the financial performance of the firm. The following discussion represents an inaugural attempt to investigate the ethical characteristics of the discourse found in corporate annual reports using Habermas' principles of communicative action. In preparing (...) the Management's Discussion and Analysis (MD&A) portion of the report, managers are charged with providing narrative information for investors and other interested third parties relevant to assessing the firm's financial condition. Previous rhetorical studies of the narrative portions of annual reports argue that they serve as means for both legitimate and distorted communication. We investigate this communication medium through the lens of Habermas' norms for communicative action, which require communicators to be comprehensible, truthful, sincere, and legitimate. The study represents an initial attempt to operationalization Habermas' principles of communicative action and to employ a methodology that facilitates their application to research within a business context. From one perspective, consistent with agency theory as specified by neoclassical economics, it would seem that firms anticipating worse-than-expected financial performance would be less likely to exhibit the Habermasian principles necessary for undistorted communication because they would attempt to strategically influence the message being communicated about the firm's financial position. Instead, employing rhetorical analysis software, Diction 5.0, we found that firms expecting both good and bad earnings surprises exhibited a higher level of communicative action than a composite average firm. Although preliminary in nature, our findings suggest that firms anticipating large earnings surprises, either high or low, use the narrative portion of the annual report as a vehicle through which to communicate information about managements' veracity and trustworthiness as well as the firm's financial position. (shrink)

New forms of information technology, such as email, webpages and groupware, are being rapidly adopted. Intended to improve efficiency and effectiveness, these technologies also have the potential to radically alter the way people communicate in organizations. The effects can be positive or negative. This paper explores how technology can encourage or discourage moral dialogue -- communication that is open, honest, and respectful of participants. It develops a framework that integrates formal properties of ideal moral discourse, based on Habermas' theory of (...) communicative action, with properties of informal communication that help sustain good moral conversations. Ten criteria distilled from these works form the basis of a template that can be used for assessing the positive and negative impacts of emerging information technologies on moral dialogue. (shrink)

This book bridges a gap between discussions about truth, human understanding, and epistemology in philosophical circles, and debates about objectivity, bias, and truth in journalism. It examines four major philosophical theories in easy to understand terms while maintaining a critical insight which is fundamental to the contemporary study of journalism. The book aims to move forward the discussion of truth in the news media by dissecting commonly used concepts such as bias, objectivity, balance, fairness, in a philosophically-grounded way, drawing on (...) in depth interviews with journalists to explore how journalists talk about truth. (shrink)

Night and the dream.--The verdict.--The city of God.

Does the act of creation show itself anywhere within the creation? A common contemporary ontology tends to see two possibilities for those who want to defend a notion of creation. The first is to argue that an original set of materials was brought into existence out of nothing by divine action a long time ago. The second, in the tradition of Paley, posits a specific divine action that oversees the development of some of the materials into entities with an end-directedness. (...) Much contemporary energy focuses on the second possibility. The argument of the paper is that the ontology behind both of these possibilities, which limits itself to the notions of a creation of materials and the building of some of the materials into end-directed entities, conceals rather than reveals the idea of creation. The paper tries to show how an Aristotelian sense of nature, with its recognition of internal teleology and original spontaneity, offers a better starting point for coming up against the mystery of divine creative activity. (shrink)

Owens, John F It is about sixty years since Frederick Copleston was required by the ecclesiastical censor to insert 'some unambiguous condemnation of Nietzsche' into a new edition of his 'Friedrich Nietzsche, Philosopher of Culture.' Copleston thought the work 'disfigured' as a result, sensing perhaps that the addition would reinforce crude misunderstandings of his subject. He was aware of something that probably passed the ecclesiastical censor by, that whatever is to be said of Nietzsche's relation to Christianity, it is (...) not straightforward. (shrink)

D. Z. Phillips holds that we cannot ask a general philosophical question about the existence of God because we discover what it means for God to exist only from within particular linguistic contexts, especially those of prayer and worship. This raises the suspicion that God’s existence therefore depends on a particular language-use, as does the existence of cultural objects like prices or the equator. The article suggests that Phillips’s position overlooks the peculiar status of other persons in our discourse, and (...) the part they play in establishing a basic sense of “existence.” Closer consideration of this aspect of our language-use can take us beyond the limits of Phillips’s approach, and reopen the question of God’s existence in a strong sense. (shrink)

D. Z. Phillips holds that we cannot ask a general philosophical question about the existence of God because we discover what it means for God to exist only from within particular linguistic contexts, especially those of prayer and worship. This raises the suspicion that God’s existence therefore depends on a particular language-use, as does the existence of cultural objects like prices or the equator. The article suggests that Phillips’s position overlooks the peculiar status of other persons in our discourse, and (...) the part they play in establishing a basic sense of “existence.” Closer consideration of this aspect of our language-use can take us beyond the limits of Phillips’s approach, and reopen the question of God’s existence in a strong sense. (shrink)

In this article, we propose the Fair Priority Model for COVID-19 vaccine distribution, and emphasize three fundamental values we believe should be considered when distributing a COVID-19 vaccine among countries: Benefiting people and limiting harm, prioritizing the disadvantaged, and equal moral concern for all individuals. The Priority Model addresses these values by focusing on mitigating three types of harms caused by COVID-19: death and permanent organ damage, indirect health consequences, such as health care system strain and stress, as well as (...) economic destruction. It proposes proceeding in three phases: the first addresses premature death, the second long-term health issues and economic harms, and the third aims to contain viral transmission fully and restore pre-pandemic activity. -/- To those who may deem an ethical framework irrelevant because of the belief that many countries will pursue "vaccine nationalism," we argue such a framework still has broad relevance. Reasonable national partiality would permit countries to focus on vaccine distribution within their borders up until the rate of transmission is below 1, at which point there would not be sufficient vaccine-preventable harm to justify retaining a vaccine. When a government reaches the limit of national partiality, it should release vaccines for other countries. -/- We also argue against two other recent proposals. Distributing a vaccine proportional to a country's population mistakenly assumes that equality requires treating differently situated countries identically. Prioritizing countries according to the number of front-line health care workers, the proportion of the population over 65, and the number of people with comorbidities within each country may exacerbate disadvantage and end up giving the vaccine in large part to wealthy nations. (shrink)

All parties involved in researching, developing, manufacturing, and distributing COVID-19 vaccines need guidance on their ethical obligations. We focus on pharmaceutical companies' obligations because their capacities to research, develop, manufacture, and distribute vaccines make them uniquely placed for stemming the pandemic. We argue that an ethical approach to COVID-19 vaccine production and distribution should satisfy four uncontroversial principles: optimising vaccine production, including development, testing, and manufacturing; fair distribution; sustainability; and accountability. All parties' obligations should be coordinated and mutually consistent. For (...) instance, companies should not be obligated to provide host countries with additional booster shots at the expense of fulfilling bilateral contracts with countries in which there are surges. Finally, any satisfactory approach should include mechanisms for assurance that all parties are honouring their obligations. This assurance enables countries, pharmaceutical companies, global organisations, and others to verify compliance with the chosen approach and protect ethically compliant stakeholders from being unfairly exploited by unethical behaviour of others. (shrink)

COVID-19 vaccines are likely to be scarce for years to come. Many countries, from India to the U.K., have demonstrated vaccine nationalism. What are the ethical limits to this vaccine nationalism? Neither extreme nationalism nor extreme cosmopolitanism is ethically justifiable. Instead, we propose the fair priority for residents framework, in which governments can retain COVID-19 vaccine doses for their residents only to the extent that they are needed to maintain a noncrisis level of mortality while they are implementing reasonable public (...) health interventions. Practically, a noncrisis level of mortality is that experienced during a bad influenza season, which society considers an acceptable background risk. Governments take action to limit mortality from influenza, but there is no emergency that includes severe lockdowns. This “flu-risk standard” is a nonarbitrary and generally accepted heuristic. Mortality above the flu-risk standard justifies greater governmental interventions, including retaining vaccines for a country's own citizens over global need. The precise level of vaccination needed to meet the flu-risk standard will depend upon empirical factors related to the pandemic. This links the ethical principles to the scientific data emerging from the emergency. Thus, the FPR framework recognizes that governments should prioritize procuring vaccines for their country when doing so is necessary to reduce mortality to noncrisis flu-like levels. But after that, a government is obligated to do its part to share vaccines to reduce risks of mortality for people in other countries. We consider and reject objections to the FPR framework based on a country: having developed a vaccine, raising taxes to pay for vaccine research and purchase, wanting to eliminate economic and social burdens, and being ineffective in combating COVID-19 through public health interventions. (shrink)

We analyse Hutto & Myin's three arguments against computationalism [Hutto, D., E. Myin, A. Peeters, and F. Zahnoun. Forthcoming. “The Cognitive Basis of Computation: Putting Computation In Its Place.” In The Routledge Handbook of the Computational Mind, edited by M. Sprevak, and M. Colombo. London: Routledge.; Hutto, D., and E. Myin. 2012. Radicalizing Enactivism: Basic Minds Without Content. Cambridge, MA: MIT Press; Hutto, D., and E. Myin. 2017. Evolving Enactivism: Basic Minds Meet Content. Cambridge, MA: MIT Press]. The Hard Problem (...) of Content targets computationalism that relies on semantic notion of computation, claiming that it cannot account for the natural origins of content. The Intentionality Problem is targeted against computationalism using non-semantic accounts of computation, arguing that it fails in explaining intentionality. Theion Problem claims that causal interaction between concrete physical processes and abstract computational properties is problematic. We argue that these a... (shrink)

In response to commentators, we argue that whether waiving patent rights will meaningfully improve access to COVID-19 vaccines for low income and middle-income countries (LMICs), particularly in the short term, is an empirical matter. We also reject preferentially allocating vaccines to countries that hosted trials because doing so unethically favours those with research infrastructure, rather than those facing the worst burdens from COVID-19.

Let N, O and S denote the set of nonnegative integers, the graph of the constant 0 function and the graph of the successor function respectively. For sets $P, Q, R \subseteq N^2$ operations of transposition, composition, and bracketing are defined as follows: $P^\cup = \{\langle x, y\rangle | \langle y, x\rangle \epsilon P\}, PQ = \{\langle x, z\rangle| \exists y\langle x, y\rangle \epsilon P & \langle y, z\rangle \epsilon Q\}$ , and [ P, Q, R] = ∪n ε M(PnQR (...) n). THEOREM. The class of recursively enumerable subsets of N2 is the smallest class of sets with O and S as members and closed under transposition, composition, and bracketing. This result is derived from a characterization by Julia Robinson of the class of general recursive functions of one variable in terms of function composition and "definition by general recursion." A key step in the proof is to show that if a function F is defined by general recursion from functions A, M, P and R then F = [ P∪, A∪ M, R]. The above definitions of the transposition, composition, and bracketing operations on subsets of N2 can be generalized to subsets of X2 for an arbitrary set X. In this abstract setting it is possible to show that the bracket operation can be defined in terms of K, L, transposition, composition, intersection, and reflexive transitive closure where K: X → X and L: X → X are functions for decoding pairs. (shrink)

ABSTRACTIn this paper, I consider Adorno's claim that art is at, or is coming to, an ‘end’. I consider Adorno's account in relation to the work of Arthur Danto and G. W. F. Hegel. I employ Danto's account, together with two distinct interpretive glosses of Hegel's account, as heuristic devices in order to clarify both Adorno's own arguments, and the context within which they are being advanced. I argue that while Danto and Hegel see art as coming to an end (...) autonomously, owing to art's successful realization of its governing principle, Adorno by contrast sees art as coming to an end heteronomously. Art's narrative is forcibly broken off, rather than completed. Adorno's account, indebted to Hegel, of art's commitment both to autonomy and the realization of ‘spiritual needs’ is explored in order to clarify how, on Adorno's view, this has happened to art; and why, precisely, he believes art is coming to an end. (shrink)

This article takes as its starting point the recent work of Frank Ankersmit on subjective historical experience. Such an experience, which Ankersmit describes as a ‘sudden obliteration of the rift between present and past’ is connected strongly with the Deweyan theory of art as experiential, which contains an account of aesthetic experience as affording a similar breakdown in the polarization of the subject and object of experience. The article shows how other ideas deriving from the phenomenological tradition and the philosophy (...) of perception can fruitfully be applied to the same terrain, and an account of aesthetic experience is built up that stresses embodied, differential and virtual aspects in the perception of aesthetic objects. The disruption and/or enhancement of these aisthetic aspects of perception, coupled with the self-conscious reflection thereby occasioned, is put forward as an account of aesthetic experience that links Ankersmit’s ideas with those of others, and a critical reading is made of a section of Ankersmit’s Sublime Historical Experience that centers on his experience of a painting by Francesco Guardi. The fijinal section aims at strengthening aspects of Ankersmit’s ideas and renews his critique of the radical constructivism of Oakeshott. (shrink)