As in other professions, such as law and medicine, accounting has a Code of Professional Conduct (Code) that members are expected to abide by. In today''s legalistic society, however, the question of what is the right thing to do, is often confused with what is legal? In many instances, this may present a conflict between adhering to the Code and doing what some may perceive as proper ethical behavior. This paper examines (1) the reasoning process that CPAs use in resolving (...) ethical issues related to confidentiality; and, (2) whether or not there is a perceived conflict in adhering to the Code and the moral values of some CPAs. The results indicate that although most CPAs sampled resolve ethical issues in accordance with the Code, such decisions do not always reflect their belief of what is morally right. Although the results are useful in understanding how some CPAs reason in making moral choices involving confidentiality decisions, care should be exercised in drawing further inferences from this study due to the limited sample size. (shrink)
The aim of the study was to determine the acceptance and perception of Nigerian patients to medical photography. A self-administered questionnaire was distributed among Nigerian patients attending oral and maxillofacial surgery and plastic surgery clinics of 3 tertiary health institutions. Information requested included patients' opinion about consent process, capturing equipment, distribution and accessibility of medical photographs. The use of non-identifiable medical photographs was more acceptable than identifiable to respondents for all purposes (P = 0.003). Most respondents were favourably disposed to (...) photographs being taken for inclusion in the case note, but opposed to identifiable photographs being used for other purposes most especially in medical websites and medical journals. Female respondents preferred non-identifiable medical photographs to identifiable ones (P = 0.001). Most respondents (78%) indicated that their consent be sought for each of the outline needs for medical photography. Half of the respondents indicated that identifiable photographs may have a negative effect on their persons; and the most commonly mentioned effects were social stigmatization, bad publicity and emotional/psychological effects. Most of the respondents preferred the use of hospital-owned camera to personal camera/personal camera-phone for their medical photographs. Most respondents (67.8%) indicated that they would like to be informed about the use of their photographs on every occasion, and 74% indicated that they would like to be informed of the specific journal in which their medical photographs are to be published. In conclusion, non-identifiable rather than identifiable medical photography is acceptable to most patients in the studied Nigerian environment. The use of personal camera/personal camera-phone should be discouraged as its acceptance by respondents is very low. Judicious use of medical photography is therefore advocated to avoid breach of principle of privacy and confidentiality in medical practice. (shrink)
I relate the aesthetic mediation of reason and the identity of religion and mythology found in the Earliest System-Programme of German Idealism to Hegel’s account of the transition from the ancient Greek religion of art to the revealed religion (Christianity) in his theory ofabsolute spirit. While this transition turns on the idea that the revealed religion mediates reason more adequately in virtue of its form (i. e., representational thought), I argue that Hegel’s account of the limitations of religious representational thought, (...) when taken in conjunction with some of his ideas concerning Romantic art, suggests that he fails to demonstrate the necessity of the transition in question, thus undermining the triadic structure (i. e., art, religion, philosophy) of his theory of absolute spirit.Dans cet article, jelais un lien entre, d’une part, la médiation esthétique de la raison et l’identite de la religion et de la mythologie formulées dans le premier programme systématique de l’idéalisme allemand et, d’autre part, le récit que fait Hegel de la transition menant de la religion grecque antique de l’art à la religion révélée (la chrétienté) dans sa théorie de l’Esprit absolu. Bien que cette transition repose sur l’idée que la religion révélée médiatise la raison plus adéquatement grâce à sa forme (la pensée représentationnelle) , je soutiens que, si on considère parallèlement à ses idées sur l’art romantique les explications que donne Hegel au sujet des limitations de la pensée représentationnelle religieuse, ces explications laissent apercevoir qu’il échoue à démontrer la nécessité de la transition en question, ce qui a pour effet de faire s’effondrer la structure ternaire art, religion, philosophie de sa théorie de l’Esprit absolu. (shrink)
The release of Stéphane Madelrieux's William James, L'attitude empiriste (William James, The Empiricist Stance) is excellent news indeed for French James studies: it is the first comprehensive study of James's works in French. It will certainly prove to be a reference for James studies and empiricist studies in general.James was introduced quite early in France, and although there are a number of translations at hand,1 as well as two books by David Lapoujade,2 a comprehensive (...) monograph was still lacking. Madelrieux's book is, from this standpoint, a remarkable achievement. Massive problems, such as the relationship between James's philosophy and his psychology, between his naturalist approach to action and his .. (shrink)
Social conditions of race and class continue to combine in ways that raise systemic questions about the adequacy and legitimacy of liberal, capitalist democracy in America. More radical alternatives, however, are still generally held to be irrelevant in the American context. The following is an effort to correct this widespread misrepresentation of socialism’s relevance to America generally, and to matters of race in particular. I consider the work of C.L.R. James who, fifty years ago, developed a class-oriented, explicitly Marxist (...) theory in which the aspirations and struggles of African-Americans were given a central place, both analytically and politically. (shrink)
American Catholic Philosophical Association President James Marsh is calling for a “Philosophy after Catonsville.” This paper begins by examining Catonsvilleas specifically American, Catholic, and philosophical. “Wildness” is then presented as it has emerged recently as a category in environmental philosophy andis shown to necessitate a social ecology for Catonsville. Finally, Marsh’s problematic relationship to ecology will be presented and resolved by discussing the necessary entailment of social ecology by his trilogy of Post-Cartesian Meditations, Critique, Action, and Liberation, and Process, (...) Praxis, and Transcendence. By the end of this paper, wildness will have established a crucial connection between Catonsville, Marsh’s “greened” critical theory, and social ecology as a necessary condition for the possibility of a “Philosophy after Catonsville.”. (shrink)
This is an extremely thorough revision of the leading textbook of bioethics. The authors have made many improvements in style, organization, argument and content. These changes reflect advances in the bioethics literature over the past five years. The most dramatic expansions of the text are in the comprehensiveness with which the authors treat different currents in ethical theory and the greater breadth and depth of their discussion of public policy and public health issues. In every chapter, readers will find new (...) material and refinements of old discussions. This is evident in the many new sections on topics like communitarianism, ethics of care, relationship-based accounts, casuistry, case-based reasoning, principle-based common-morality theories, the justification of assistance in dying, rationing through priorities in the health care budget, and virtues in professional roles. The most extensive revisions are in chapters 1, 2 and 8. (shrink)
Reminiscences of the James legacy -- Political context and philosophical locus -- James on understanding and reason : Kant, Hegel, and German idealism -- Hegel's idealism : Marxist materialist -- Reading and inversion -- James's locus as Marxist philosopher : the humanist/anti-humanist debate -- Comparing notes : James and Lenin on Hegel and dialectical materialism -- Lenin's theory of the Vanguard party : contra James's self-activity of the proletariat -- Postscript : beyond the boundary of (...) the Johnson-Forest tendency. (shrink)
Consciousness emerges as the key topic in this second edition of Owen Flanagan's popular introduction to cognitive science and the philosophy of psychology....
A PERSONAL PHILOSOPHY FOR WAR TIME BY THE AUTHOR OF STREAMLINE YOUR MIND A Personal Philosophy for War Time JAMES L. MURSELL Professor of Education Teachers ...
The Foundations of Pragmatism in American Thought Series offers two sets of volumes containing the most significant defenses and critiques of pragmatism written before World War I: the Early Defenders of Pragmatism and Early Critics of Pragmatism . This, the first collection, Early Defenders , provides key texts for understanding the context of pragmatism’s years of greatest vitality. The early defenders were products of pragmatism’s three cradles. H. Heath Bawden was a graduate of the Chicago philosophy department, having studied with (...) John Dewey and George Mead. John E. Boodin and Horace M. Kallen earned their Ph.Ds with William James and Josiah Royce at Harvard. D. L. Murray and Howard V. Knox were independent scholars and writers inspired by F. C. S. Schiller’s humanistic pragmatism at Oxford. This collection brings together the central texts of the movement along with a representative selection of the secondary texts, reviews and responses, they elicited. Each volume features a newly-commissioned introduction by a leading scholar of American pragmatism. --five central texts reproduced in facsimile, accompanied by the main responses and replies, reset in new typography --scattered and scarce works available together for the first time --new introductions to each volume by leading scholars of American pragmatism. (shrink)
Une invitation, reçue au début de l’automne 2011, à intervenir dans la séance du 7 mars 2012 d’un séminaire tenu à l’EHESS sur l’islamophobie, a été l’occasion de traiter de « l’affaire Gouguenheim » plus de trois ans après son irruption dans la sphère médiatique. Cette nouvelle lecture d’Aristote au Mont Saint-Michel a permis de mettre en évidence l’importance que Sylvain Gouguenheim attribue à un texte du haut Moyen Age pour suivre la diffusion de l’hellénisme dans l’Europe latine. Il s’agit (...) d’une lettre adressée par le pape Paul 1er à Pépin le Bref. Ce document, le plus souvent négligé par les latinistes en raison de ses obscurités, a excité la sagacité des hellénistes, qui ont très majoritairement montré la difficulté d’en tirer des informations positives. La situation est singulière, si l’on se souvient que, pour l’essentiel, ce sont des latinistes et des arabisants qui ont mené la charge contre les impostures gouguenheimiennes. À la faveur de ce cas d’espèce, « l’affaire Gouguenheim » jette une lumière crue sur la place dérisoire que, pour des raisons historiques, l’enseignement supérieur accorde en France à la philosophie médiévale. Le scandale repose, certes, sur les manipulations d’un agrégé d’histoire ; mais il dévoile aussi l’une des lacunes de l’institution universitaire hexagonale dans l’enseignement de la philosophie médiévale. (shrink)
Abstract: William James argued that we ordinarily think of the objects that we can observe—things that belong to 'the world of sense'—as having an unquestioned reality. However, young children also assert the existence of entities that they cannot ordinarily observe. For example, they assert the existence of germs and souls. The belief in the existence of such unobservable entities is likely to be based on children's broader trust in other people's testimony about objects and situations that they cannot directly (...) observe for themselves. (shrink)
Abstract Ecological communities around the world are under threat while a consensus theory of community structure remains elusive. In the last decade ecologists have struggled with two seemingly opposing theories: niche-based theory that explains diversity with species’ differences and the neutral theory of biodiversity that claims that much of the diversity we observe can be explained without explicitly invoking species’ differences. Although ecologists are increasingly attempting to reconcile these two theories, there is still much resistance against the neutral theory of (...) biodiversity. Here we argue that the dispute between the two theories is a classic example of the dichotomy between philosophical perspectives, realism and instrumentalism. Realism is associated with specific, small-scale and detailed explanations, whereas instrumentalism is linked to general, large-scale, but less precise accounts. Recognizing this will help ecologists get both niche-based and neutral theories in perspective as useful tools for understanding biodiversity patterns. Content Type Journal Article Category Regular Article Pages 1-15 DOI 10.1007/s10441-012-9144-6 Authors Paul L. Wennekes, Community and Conservation Ecology Group, University of Groningen, Groningen, The Netherlands James Rosindell, Institute of Integrative and Comparative Biology, University of Leeds, Leeds, UK Rampal S. Etienne, Community and Conservation Ecology Group, University of Groningen, Groningen, The Netherlands Journal Acta Biotheoretica Online ISSN 1572-8358 Print ISSN 0001-5342. (shrink)
In face of the multiple controversies surrounding the DSM process in general and the development of DSM-5 in particular, we have organized a discussion around what we consider six essential questions in further work on the DSM. The six questions involve: 1) the nature of a mental disorder; 2) the definition of mental disorder; 3) the issue of whether, in the current state of psychiatric science, DSM-5 should assume a cautious, conservative posture or an assertive, transformative posture; 4) the role (...) of pragmatic considerations in the construction of DSM-5; 5) the issue of utility of the DSM - whether DSM-III and IV have been designed more for clinicians or researchers, and how this conflict should be dealt with in the new manual; and 6) the possibility and advisability, given all the problems with DSM-III and IV, of designing a different diagnostic system. Part I of this article took up the first two questions. Part II will take up the second two questions. Question 3 deals with the question as to whether DSM-V should assume a conservative or assertive posture in making changes from DSM-IV. That question in turn breaks down into discussion of diagnoses that depend on, and aim toward, empirical, scientific validation, and diagnoses that are more value-laden and less amenable to scientific validation. Question 4 takes up the role of pragmatic consideration in a psychiatric nosology, whether the purely empirical considerations need to be tempered by considerations of practical consequence. As in Part 1 of this article, the general introduction, as well as the introductions and conclusions for the specific questions, are written by James Phillips, and the responses to commentaries are written by Allen Frances. (shrink)
