Accountants confronted with ethical dilemmas are expected to comply with their ethical guide or seek advice from their professional body. This study of Chartered Accountants in Ireland records their views on the usefulness of a Code of Ethics, the efficacy of their professional Institute and the need for ethics courses in Continuing Professional Development. Peter Clarke is a lecturer in the Department of Accountancy, University College Dublin, Dublin 4; Nancy Hill and Kevin Stevens are members of the School of (...) Accountancy, DePaul University, Chicago. (shrink)

The proliferation of digital data and internet-based research technologies is transforming the research landscape, and researchers and research ethics communities are struggling to respond to the ethical issues being raised. This paper discusses the findings from a collaborative project that explored emerging ethical issues associated with the expanding use of digital data for research. The project involved consulting with researchers from a broad range of disciplinary fields. These discussions identified five key sets of issues and informed the development of guidelines (...) orientated to meet the needs of researchers and ethics committee members. We argue that establishing common approaches to assessing ethical risks of research involving digital data will promote consistency in the ethical standards for research, enable the smooth functioning of ethics committees, and sustain public confidence in research. We conclude with recommendations for the development of educational resources for ethics committees, data management guidelines and further public education. (shrink)

Aim/PurposeThis paper is a review of the progress of the Vietnam socio-economic and development plan and an assessment of the extent to which Vietnam is putting in place the critical social and economic development structures that will enable it to reach the status of “developed nation” in the time set (2020) by its national strategic plan. The research will identify and review trade patterns, trade policy and the effect of foreign aid on Vietnam’s plan to transform its economy and society (...) from a developing nation status to status of developednation. The overriding question stands as “is” Vietnam effec-tively moving towards developed nation statussoon”?BackgroundThis paper examines the history of Vietnam from the command economy in its transition to a market driven economy, the criteria, hurdles and challenges as the country moves towards a developed country status. MethodologyApplied research based on the body of research in socio-economic develop-ment theory, international trade and market theory. The review is conducted by collecting and analyzing data on foreign trade, foreign aid, business and general economic growth, development and social wellbeing. Itidentifies and appraises the trade patterns,trade effects, socio-economic policies and the effect of foreign aid] on the economic growth and the progress of the coun-try towards becoming a developed nation state. (shrink)

No contemporary thinker has participated in more intellectual debates in the post-war period than Paul Ricoeur. His writings evolved from an initial concern with existentialism and phenomenology, through structuralism and psychoanalysis and the work he undertook within the hermenuetic tradition, to his recent studies in metaphor and narrative. This introduction is the first study to survey the entire range of Ricoeur's work and, exploiting the obvious thematic parallels, situates it within the context of post-structuralism. It includes the first discussion of (...) Ricoueur's Time and Narrative , a work likely to prove the most significant contribution to the theory of narrative since early structuralism. (shrink)

First published in 1990. Routledge is an imprint of Taylor & Francis, an informa company.

This article discusses a case study that explored the potential of nonfiction graphic novels to develop pre-service teachers’ understanding of agency in a social studies methods course. White pre-service teachers were aske'd to read one graphic novel and then add frames, re-narrate frames, and reflect on their decisions. The positionalities of researchers, who are White males, and participants were part of our analysis. The researchers found that pre-service teachers made revisions to the graphic novels to change the historical actors’ decisions: (...) within the constraints of the historical situation's circumstances; to better fit their own ethical framework; and to critique the author's interpretation of the historical event and the amount of agency assigned to certain historical actors. We also reported findings related to shifts in understanding related to positionality. The pre-service teachers’ revisions demonstrated their understanding of historical actors’ ability to make choices; however, for most pre-service teachers those decisions were limited by, and insignificant in comparison to, the constraints of societal structures. Most pre-service teachers viewed these structures as operating outside of the realm of ethics that they used to articulate and identify agency, and thus, these structures were not responsive to changes in individual or collective agency. Implications are provided for social studies teacher educators. (shrink)

Accountants confronted with ethical dilemmas are expected to comply with their ethical guide or seek advice from their professional body. This study of Chartered Accountants in Ireland records their views on the usefulness of a Code of Ethics, the efficacy of their professional Institute and the need for ethics courses in Continuing Professional Development. Peter Clarke is a lecturer in the Department of Accountancy, University College Dublin, Dublin 4; Nancy Hill and Kevin Stevens are members of the School of (...) Accountancy, DePaul University, Chicago. (shrink)

In this article, we look at the contested role of in-house lawyers in regulated organisations in the financial sector. A recent Financial Conduct Authority consultation on whether to designate the head of legal of banks, insurance companies and other financial firms as ‘Senior Managers’ and the decision which flowed from it, reflected a flawed view of lawyers as a neutral technocracy of mere legal technicians; we show how the FCA’s decision is potentially damaging to the public interest and failed to (...) take into account that in-house lawyers are often important decision-makers and influencers within their organisations. We put the case for an alternative view; that in-house lawyers are professionals, with agency that requires them to act in accordance with ethical norms and means they should be made more accountable for their conduct. (shrink)

"First Published in 1990, Routledge is an imprint of Taylor & Francis, an informa company.".

David Bohm's interpretation of quantum mechanics yields a quantum potential, Q. In his early work, the effects of Q are understood in causal terms as acting through a real (quantum) field which pushes particles around. In his later work (with Basil Hiley), the causal understanding of Q appears to have been abandoned. The purpose of this paper is to understand how the use of certain metaphors leads Bohm away from a causal treatment of Q, and to evaluate the use of (...) those metaphors. (shrink)

A combined psychological-epistemological study of the blocks that stand in the way of the human recognition of the sentience and legal rights of non-human animals. Originally published in the Lewis and Clark law journal, Animal Law, and subsequently translated into German and into Portuguese.

A combined psychological-epistemological study of the human blocks that stand in the way of the recognition of the sentience and legal rights of non-human animals. This is a German translation of the original paper, "Roots of Human Resistance to Animal Rights: Psychological and Conceptual Blocks," published by the Lewis and Clark law journal, Animal Rights, in 2002.

A combined psychological-epistemological study of the human blocks that stand in the way of the recognition of non-human animal sentience and legal rights. This is a Portuguese translation of the author's paper, "Roots of Human Resistance to Animal Rights: Psychological and Conceptual Blcoks," originally published in the Lewis and Clark law review, Animal Righs, in 2002. The Portuguese version was presented in conjunction with the International Congress on Animal Rights, Salvador, Brazil, Oct. 8-11, 2008, and published in the Revista Brasileira (...) de Direito Animal. (shrink)

According to Clarke and Beck (C&B), the approximate number system (ANS) represents numbers. We argue that the ANS represents pure magnitudes. Considerations of explanatory economy favor the pure magnitudes hypothesis. The considerations C&B direct against the pure magnitudes hypothesis do not have force.

Confusing modern poetry with philosophy is a common fault of literary criticism. Yet, the work of some poets can benefit critically from philosophical interpretations. Wallace Stevens is a poet who manifested an abiding interest in philosophy. His poems consistently display, in both their syntax and modulation of thought, philosophical parallels. Stevens’ dominant mode of thought is phenomenological. This can be shown by analyzing parallels between phenomenological methodology and Stevens’ poetry. Particularly three poems---“Thirteen Ways of Looking at a Blackbird” (1917), “The (...) Snow Man” (1921), and “The Latest Freed Man” (1938)---embody, respectively, the poem as doing phenomenology, the poem as a description of the phenomenological mind, and the poem as a portrait of the phenomenologist. (shrink)

Confusing modern poetry with philosophy is a common fault of literary criticism. Yet, the work of some poets can benefit critically from philosophical interpretations. Wallace Stevens is a poet who manifested an abiding interest in philosophy. His poems consistently display, in both their syntax and modulation of thought, philosophical parallels. Stevens’ dominant mode of thought is phenomenological. This can be shown by analyzing parallels between phenomenological methodology and Stevens’ poetry. Particularly three poems---“Thirteen Ways of Looking at a Blackbird” (1917), “The (...) Snow Man” (1921), and “The Latest Freed Man” (1938)---embody, respectively, the poem as doing phenomenology, the poem as a description of the phenomenological mind, and the poem as a portrait of the phenomenologist. (shrink)

Table of Contents Note from the Editors 1. Deflating Descartes’ Causal Axiom, Tad Schmaltz 2. The Dustbin Theory of Mind: A Cartesian Legacy?, Lawrence Nolan and John Whipple 3. Is Descartes a Libertarian?, C. P. Ragland 4. The Scholastic Resources for Descartes’ Concept of God as Causa Sui, Richard Lee 5. Hobbesian Mechanics, Doug Jesseph 6. Locks, Schlocks, and Poisoned Peas: Boyle on Actual and Dispositive Qualities, Dan Kaufman 7. Atomism, Monism, and Causation in the Natural Philosophy of Margaret Cavendish, (...) Karen Detlefsen 8. Descartes, the First Cartesians, and Logic, Roger Ariew 9. On the Necessity and Nature of Simples: Leibniz, Wolff, Baumgarten, and the Pre-Critical Kant, Eric Watkins 10. Review Essay: Descartes’ Theory of Mind, by Desmond Clarke, Dennis Des Chene. (shrink)

In Malebranche's account of occasional causality, God exercises his general will with respect to every event that merits a causal explanation. Nadler distinguishes two pictures of God's involvement; (1) there are as many distinct acts of God's will as there are causal events to be explained; (2) God's will is exercised once only, when the natural order of causes is created. I argue that Malebranche's concept of God is inconsistent with a real distinction between God and acts of his will, (...) and with using temporal parameters to identify God's acts. Thus, Leibniz's pre-established harmony is analogous to Malebranche's occasionalist concurrence. (shrink)

In contrast to Clarke and Beck's claim that that the approximate number system represents rational numbers, we argue for a more modest alternative: The ANS represents natural numbers, and there are separate, non-numeric processes that can be used to represent ratios across a wide range of domains, including natural numbers.

Weinberg's 1972 work, in his description, had two purposes. The first was practical to bring together and assess the wealth of data provided over the previous decade while realizing that newer data would come in even as the book was being printed. He hoped the comprehensive picture would prepare the reader and himself to that new data as it emerged. The second was to produce a textbook about general relativity in which geometric ideas were not given a starring role for (...) (in his words) too great an emphasis on geometry can only obscure the deep connections between gravitation and the rest of physics. (shrink)

This paper presents a way of thinking about how to respond to the pluralism of modern societies that avoids any commitment to contractualist norms of political justification. The argument developed appeals to the notion of a constitutional settlement. Constitutional settlements are complex on-going social practices that both express certain values to which political societies are committed and establish procedures for resolving disputes among members of these societies. As such, they are a product of both moral commitment and the balance of (...) power. The paper shows how constitutional settlements relate to issues of stability and non-subjugation in politics, and explains how they can ground a distinction between justice and legitimacy. (shrink)

In the only two articles on the topic of which I am aware, Chad Carlson and Scott Aikin have leveled three objections against fantasy sports—namely, that participation in fantasy sports elicits...

In this paper, I build on Wittgenstein’s metaphor of a toolbox to introduce the metaphor of ‘tool confusion’ – how differing conceptual constructs may be applied, or misapplied, to one another and the effect that such applications have on the advancement of management theory. Moving beyond metaphor, I investigate a theory of management through two specific philosophical lenses (Popper and Lyotard). This analysis tests both the theory and the philosophies with regard to how each philosophy may be applied as a (...) tool to advance theory towards more effective application. Preliminary conclusions confirm that the application of partial philosophies is not as useful as the application of complete philosophies. Deeper contemplation, however, suggests that there is no upper limit to the completeness of philosophies. Thus, the problem of completeness is inescapable. In place of completeness, I explore the use of perceptual tools that are more specific, foundational and concise. Engaging in a second investigation, I use structures of logic (circular, linear, branching and co-causal) to investigate the subject theory. This investigation suggests at least two important insights relating to the structure of theory and the fuzziness of theory. Combined, these investigations and related conversations suggest rigorous methods for advancing theories and a more normative role for the philosophy of management that will support the accelerated advancement of management theory and practice. (shrink)

It is often assumed that adaptation — a temporary change in sensitivity to a perceptual dimension following exposure to that dimension — is a litmus test for what is and is not a “primary visual attribute”. Thus, papers purporting to find evidence of number adaptation motivate a claim of great philosophical significance: That number is something that can be seen in much the way that canonical visual features, like color, contrast, size, and speed, can. Fifteen years after its reported discovery, (...) number adaptation’s existence seems to be nearly undisputed, with dozens of papers documenting support for the phenomenon. The aim of this paper is to offer a counterweight — to critically assess the evidence for and against number adaptation. After surveying the many reasons for thinking that number adaptation exists, we introduce several lesser-known reasons to be skeptical. We then advance an alternative account — the old news hypothesis — which can accommodate previously published findings while explaining various (otherwise unexplained) anomalies in the existing literature. Next, we describe the results of eight pre-registered experiments which pit our novel old news hypothesis against the received number adaptation hypothesis. Collectively, the results of these experiments undermine the number adaptation hypothesis on several fronts, whilst consistently supporting the old news hypothesis. More broadly our work raises questions about the status of adaptation itself as a means of discerning what is and is not a visual attribute. (shrink)

In the Transcendental Aesthetic (TA), Kant is typically held to make negative assertations about “things in themselves,” namely that they are not spatial or temporal. These negative assertions stand behind the “neglected alternative” problem for Kant’s transcendental idealism. According to this problem, Kant may be entitled to assert that spatio-temporality is a subjective element of our cognition, but he cannot rule out that it may also be a feature of the objective world. In this paper, I show in a new (...) way how Kant’s view (focusing on his conclusions about space) is not subject to this objection, by showing that he does not make the denial about mind-independent reality that he is typically held to make. The argument develops consequences of a new reading of Kant’s expression “an sich selbst” (‘in itself’; ‘in themselves’). I argue that “an sich selbst” or “per se” has a special, judgment-level role, so that this expression does not form new noun-terms adjectivally. It follows that the conceptual unit of Kant’s “Conclusions” in the TA is simply “things” (Dinge), since “things in themselves” is not a nominal expression; Kant adopts the Wolffian ontological use of “thing” as the basic kind-term for any existent. The arguments that things per se are not in space are arguments that space cannot be a necessary property or relations of things as a kind. I show that this does not involve the positive claim about mind-independent reality that inspires the neglected alternative objection. (shrink)

The visual system adapts to a wide range of visual features, from lower-level features like color and motion to higher-level features like causality and, perhaps, number. According to some, adaptation is a strictly perceptual phenomenon, such that the presence of adaptation licenses the claim that a feature is truly perceptual in nature. Given the theoretical importance of claims about adaptation, then, it is important to understand exactly when the visual system does and does not exhibit adaptation. Here, we take as (...) a case study one specific kind of adaptation: visual adaptation to size. Supported by evidence from four experiments, we argue that, despite robust effects of size adaptation in the lab, (1) size adaptation effects are phenomenologically underwhelming (in some cases, hardly appreciable at all), (2) some effects of size adaptation appear contradictory, and difficult to explain given current theories of size adaptation, and (3) prior studies on size adaptation may have failed to isolate size as the adapted dimension. Ultimately, we argue that while there is evidence to license the claim that size adaptation is genuine, size adaptation is a puzzling and poorly understood phenomenon. (shrink)