Philosophy written in English is overwhelmingly analytic philosophy, and the techniques and predilections of analytic philosophy are not only unhistorical but anti-historical, and hostile to textual commentary. Analytic usually aspires to a very high degree of clarity and precision of formulation and argument, and it often seeks to be informed by, and consistent with, current natural science. In an earlier era, analytic philosophy aimed at agreement with ordinary linguistic intuitions or common sense beliefs, or both. All (...) of these aspects of the subject sit uneasily with the use of historical texts for philosophical illumination. In this book, ten distinguished philosophers explore the tensions between, and the possibilities of reconciling, analytic philosophy and history of philosophy. Contributors: M. R. Ayers, John Cottingham, Daniel Garber, Gary Hatfield, Anthony Kenny, Steven Nadler, G. A. J. Rogers, Tom Sorell, Catherine Wilson, Yves Charles Zarka. (shrink)
Besonderes Augenmerk richtet Friederike Barth dabei auf den philosophischen Hintergrund dieses Werks, da die in derEthikentworfene ethische Theologie Bonhoeffers auf einem zumeist unausgewiesenen, differenzierten Rezeptions- und ...
The work of literary structuralists, particularly Roland Barthes, provides sharper insights into ethnomethodology than symbolic interactionism, labeling theory, or phenomenology. Further, it suggests that the metaphor of text may be fruitful for analysts of everyday life. Greater theoretical benefits derive from that metaphor, however, if one applies it using the ideas of literary theorists outside the structuralist tradition.
This article is an attempt to develop a measure of ethical sensitivity to racial and gender intolerance that occurs in schools. Acts of intolerance that indicate ethically insensitive behaviors in American schools were identified and tied to existing professional ethical codes developed by school-based professional organizations. The Racial Ethical Sensitivity Test (REST) consists of 5 scenarios that portray acts of racial intolerance and ethical insensitivity. Participants viewed 2 videotaped scenarios and then responded to a semistructured interview protocol adapted from Bebeau (...) and Rest (1982). After a 2-week interval, this procedure was repeated. Stability of the REST across time was determined by using the overall test-retest coefficient. Internal as well as interrater consistency was also calculated for each scenario. Overall findings indicate promise for the REST as a reliable measure to assess racial and ethnic sensitivity. (shrink)
This research presents findings from a study of gender-based differences in an ethical decision situation. The study focuses on gender as it relates to situational factors and accounting experience. The primary element of interest is how the gender of the actor (the person described in each vignette) influences the evaluation/assessment of the ethical/unethical decisions. While previous research has provided evidence of ethical differences relating to the gender of the responding subjects, limited evidence has been presented relating to situational issues that (...) may influence assessments of ethical decisions.This research uses four accounting environment vignettes to survey the responses of accountants and accounting students to the ethical/unethical nature of the actions that are taken. In addition, how likely the accountants believe they are to take the same actions is also surveyed. The subjects are a representative sample of practicing accountants in the U.S. and senior/graduate accounting majors at a state university in the southwestern United States. (shrink)
Dewey's conception of inquiry is often criticized for misdescribing the complexities of life that outstrip the reach of intelligence. This article argues that we can ascertain his subtle account of inquiry if we read it as a transformation of Aristotle's categories of knowledge: episteme, phronesis, and techne. For Dewey, inquiry is the process by which practical as well as theoretical knowledge emerges. He thus extends the contingency Aristotle attributes to ethical and political life to all domains of action. Knowledge claims (...) become experimental, the result of which makes them revisable in the context of experience. As a result, when we say a person (e.g., scientist, craftsman, or citizen) displays practical wisdom we are reading their judgments within a complex horizon, whose success as judgments require alertness and discernment of salient features in response to an uncertain environment. Contrary to his critics, he seeks to make us attuned to the world's inescapable, and sometimes, tragic complexity. (shrink)
The development of ethical and practice guidelines related to mental health service on the Internet has lagged behind the movement of practitioners into this area. Even for clinicians who are not offering services on the Web, the Internet has led to confusion and concern about proper roles and responsibilities. This article discusses an actual experience we had with a self-described rationally suicidal man with multiple sclerosis (MS). After presenting some background on MS, we report initial interactions with the man verbatim (...) and summarize subsequent correspondence in an analysis of the man's claim that his decision to die was well reasoned and that he should be allowed a physician's assistance. (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)
Although little noticed by practicing theorists, narrative voice influences theoretical work. This essay presents a demonstration of voice as method, concentrating on brief segments of works by Garfinkel and Goffman. We attend to two methodological themes: how theorists use voice to establish intellectual autonomy, and how the use of voice influences credibility with readers. Garfinkel maximizes his autonomy by using narrative techniques that isolate him from his readers, and produce little common context with them as a result. Goffman maintains a (...) context for credibility with his readers by using a personal voice, but he uses this voice to request their indulgence as he follows his autonomous muse. Goffman's narrative self-indulgence prevents him from fashioning a coherent theoretical program for his readers, something Garfinkel's distant voice enables him to achieve. (shrink)
GY, an extensively studied human hemianope, is aware of salient visual events in his cortically blind field but does not call this ''vision.'' To learn whether he has low-level conscious visual sensations or whether instead he has gained conscious knowledge about, or access to, visual information that does not produce a conscious phenomenal sensation, we attempted to image process a stimulus s presented to the impaired field so that when the transformed stimulus T(s) was presented to the normal hemifield it (...) would cause a sensation similar to that caused by s in the impaired field. While degradation of contrast, spatio-temporal filtering, contrast reversal, and addition of smear and random blobs all failed to match the response to a flashed bar sf, moving textures of low contrast were accepted to match the response to a moving contrast-defined bar, sm. Orientation and motion direction discrimination of the perceptually matched stimuli [sm and T(sm)] was closely similar. We suggest that the existence of a satisfactory match indicates that GY has phenomenal vision. (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)
Using panel data from three Canadian provinces, this article examines the relationship between the de-marketing of tobacco products through provincial-level price increases and consumers’ attempts to quit smoking as measured by the uptake of tobacco replacement therapies. We ground our hypotheses in the rational addiction model and the theory of planned behavior. Our analyses suggest a positive, one-month lagged effect of a price increase of tobacco products on the uptake of tobacco replacement therapies. This effect dissipates 3 months later, suggesting (...) that there is a critical period for aggressive de-marketing of tobacco products. We discuss the implications of these results for theory and future research into de-marketing harmful consumer products. (shrink)
The OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions (the OECD Convention) obligates signatory nations to make bribery of foreign public officials a criminal act on an extraterritorial basis. The purposes of this article are to describe the nature and consequences of bribery, outline the major provisions of the OECD Convention, and analyze its role in promoting transparency and accountability in international business. While the OECD Convention is not expected to totally eliminate the seeking or (...) taking of bribes, there are hopes that a uniform set of rules will curtail corrupt behavior, as long as those rules are both enforceable and enforced. (shrink)
In this paper I shall argue that to a very significant extent mathematics is concept analysis, and that though the analysis of mathematical concepts is in a number of ways different from the analysis of philosophic concepts, the similarities between these two types of concept analyses are as important and far reaching as the differences. I shall argue that because mathematics and philosophy are each concerned with the analysis of concepts, they are much more like one another epistemologically than is (...) often recognized. In insisting upon fundamental similarities between mathematics and philosophy, I shall be agreeing with the classical rationalists, but on a very different conception of both philosophy and mathematics from that held by the rationalists. The rationalists wished to assimilate philosophy to mathematics as understood in their time; viz. as a body of necessary propositions, which followed from self-evident axioms and postulates, revealed to the natural light of reason. As against this rationalistic position, I wish to make a comparison in the reverse direction, in which I shall presuppose a certain conception of philosophy as something given, and then insist that mathematics is in many important respects similar to philosophy as so understood. In particular, I wish to insist that there is a significant comparison between mathematics on the one hand, and philosophy as understood by probably a majority of philosophers today on the other--viz., philosophy understood as concept analysis--, where it is conceded that the analysis of philosophic concepts is inherently a tentative matter, wherein it is impossible--at least in the usual case--to offer any one analysis of a given philosophic concept as absolutely certain and beyond all revision. I shall argue that by virtue of the fact that mathematics, like philosophy, is concerned with the analysis of concepts, many at least of the propositions advanced within it are inherently revisable, and do not possess the kind of certainty the rationalists ascribed to them. (shrink)
: Marietta Kies and Lucia Ames Mead were two late nineteenth-century thinkers who anticipated the late twentieth-century feminist "ethic of care." Kies drew on Hegel's philosophy to develop a political theory of altruism. Ames Mead adopted Kant's theory of peace and established a pacifist theory based on international cooperation. Both Kies and Mead insisted that the prototypically "feminine" ideals they espoused are rational, not emotional, responses to modern political life, and are essential to good political practice. Kies was a member (...) of the early Hegelian movement and Christian Socialist movement. Ames Mead was a member of the Woman's Peace Party and the Women's International League for Peace and Freedom, and an early proponent of the League of Nations. (shrink)
The ethics of editing have remained largely unexplored despite their far-ranging consequences to careers of individual psychologists. I examine three ethical issues as they relate to the editorial process: welfare of the consumer, dual relationships, and objectivity. I conclude that the current practices do not adequately take into account professional ethics, and I offer detailed recommendations on how these practices could be improved.
An examination of the ethical perceptions of business students using Macobby''s head/heart traits and a comparison to earlier studies of managers, accountants, and business students is made. The data were collected at three universities that are similar in size, enrollment and degree programs within the College of Business. Results indicate that present day business students are no less ethically inclined than are their business counterparts in previous eras. In general head traits dominated over heart traits, an indication that business schools (...) continued to do a good job emphasizing and developing analytical skills but a poor job of developing the qualities of the heart that are generally associated with ethical behavior. The implications of these findings are discussed. (shrink)
. The accounting profession’s image and reputation is built upon the members of the profession acting with the “highest sense of integrity” in “the public interest” (AICPA, 2003, www.aicpa.org/about). The Enron debacle initiated the latest crisis facing the profession regarding its image and reputation. The American Institute of Certified Public Accountants (AICPA) is the largest professional body representing the accounting profession and the one to which regulators have looked in establishing and upholding professional standards relating to the public practice of (...) accounting and auditing. One of the AICPA’s responsibilities is to “promote public awareness and confidence in the integrity, objectivity, competence and professionalism of CPAs ....” (AICPA, 2003, www.aicpa.org/about). We analyze the public statements issued by the AICPA (i.e., press releases, speeches of officers, testimony, published articles) during this ethical and identity crisis beginning with the AICPA’s first public statement on the Enron debâcle (AIPCA 2001) and concluding with the AICPA recognizing the need for a “new accounting culture” (Melancon 2002). In order to better understand the public discourse, we use image restoration theory (Benoit, 1995), because it provides a typology of strategies for dealing with the public face of crises. We identify the three most common strategies the AICPA employs during this period. Proposals for taking corrective action represent the most commonly employed strategy, but the analysis also indicates an attempt to evade responsibility by claiming defeasibility and to reduce the offensiveness of the situation by employing a bolstering strategy. A second analysis using DICTION, a software package useful in revealing latent dimensions in a text, indicates that early statements tend to use language related to accomplishing specific action while the later statements tend more toward general language that relates to peoples’ everyday lives. The findings raise questions as to substantive nature of the changes proposed by the AICPA, and thus, the extent to which the public interest is being served by them. (shrink)
We provide first-order axioms for the theories of finite trees with bounded branching and finite trees with arbitrary (finite) branching. The signature is chosen to express, in a natural way, those properties of trees most relevant to linguistic theories. These axioms provide a foundation for results in linguistics that are based on reasoning formally about such properties. We include some observations on the expressive power of these theories relative to traditional language complexity classes.
We sketch an axiomatic reformalization of Generalized Phrase StructureGrammar (GPSG) – a definition purely within the language ofmathematical logic of the theory GPSG embodies. While this treatment raisesa number of theoretical issues for GPSG, our focus is not thereformalization itself but rather the method we employ. The model-theoreticapproach it exemplifies can be seen as a natural step in the evolution ofconstraint-based theories from their grammar-based antecedents. One goal ofthis paper is to introduce this approach to a broader audience and todemonstrate (...) its application to an existing theory. As such, it joins agrowing literature of similar studies. Prior studies, however, have had anumber of weaknesses – they generally offer little in the way ofconcrete examples of the advantages the approach has to offer, theytypically ignore significant portions of the theories they address, and, byfully abstracting away from the notion of grammar mechanism, they largelyabandon the possibility of establishing meaningful complexity results. Thesecond goal of the paper is to address these issues. Our thrust is to sketchthe reformalization sufficiently to illustrate the way in which it capturesFeature Specification Defaults (FSDs) and the Exhaustive Constant PartialOrdering (ECPO) property. Our definition of FSDs is considerably simplifiedrelative to the original formalization and is free of the procedural flavorthat has led some to assume that FSDs are inherently dynamic. Our treatmentof ECPO uncovers a gap in its definition in the context of partialcategories that has heretofore gone unnoticed. We offer these as ademonstration of the kind of insight that a model-theoretic reinterpretationcan bring to an existing theory. Further, since these are the types ofproperties that prior studies in this genre have failed to address, FSDs andECPO provide a means for us to explore the limitations of these approachesand to offer ways of overcoming them. Finally, the logical framework weemploy has a well defined generative capacity – definability in thisframework characterizes strong context-freeness in a particular sense. Thus,despite being more abstract than its constraint-based predecessors, themodel-theoretic approach, as exemplified here, can offer stronger complexityresults than are typically available in the constraint-based framework. (shrink)