This paper uses the intuition from the game of chickento model client-auditor financial reporting and audit effort strategies. Within an ethical context, our model is concerned with the client misreporting and its detection by the auditor. The paper uses a welfare game(similar to the game of chicken) to more formally model client-auditor strategies. The welfare game is then extended to provide additional insight into ethical and audit effort issues.Such a welfare gameprovides equilibrium in mixed strategies. This mixed strategy solution makes (...) possible four outcomes from the game: 1) Financial Statements are fairly presented by client and the auditor performs a normal audit, 2) Financial Statements are fairly presented by client and the auditor performs an extended audit (over auditing), 3) Financial State-ments are misstated by client and detected by the auditor, and 4) Financial Statements are misstated by client and not detected by the auditor (audit failure despite no intended unethical action on the part of the auditor). (shrink)

Friendship, in its nature, purpose, and effects, has been an important concern of philosophy since antiquity. It was of particular significance in the life of Gilles Deleuze, one of the most original and influential philosophers of the late twentieth century. Taking L'Abécédaire de Gilles Deleuze -- an eight-hour video interview that was intended to be aired only after Deleuze's death -- as a key source, Charles J. Stivale examines the role of friendship as it appears in Deleuze's work and (...) life. Stivale develops a zigzag methodology practiced by Deleuze himself to explore several concepts as they relate to friendship and to discern how friendship shifts, slips, and creates movement between Deleuze and specific friends. The first section of this study discusses the elements of creativity, pedagogy, and literature that appear implicitly and explicitly in his work. The second section focuses on Deleuze's friendships with Foucault, Derrida, Claire Parnet, and Félix Guattari and reveals his conception of friendship as an ultimately impersonal form of intensity that goes beyond personal relationships. Stivale's analysis offers an intimate view into the thought of one of the greatest thinkers of our time. (shrink)

It is well known that Augustine, Boethius, Anselm and Aquinas participated in a tradition of philosophical theology which determined God to be simple, perfect, immutable and timelessly eternal. Within the parameters of such an Hellenic understanding of the divine nature, they sought a clarification of one of the fundamental teachings of their Christian faith, the doctrine of the Trinity. These classical theists were not dogmatists, naively unreflective about the very possibility of their project. Aquinas, for instance, explicitly worried about and (...) fought to dispel the seeming contradiction between the philosophical requirement of divine simplicity and the creedal insistence on a threefold personhood in God. 1 Nevertheless, doubts abound. Philosophers otherwise friendly to Classical Theism still remain unsure about the coherence of affirming a God that is at once absolutely simple and triune. 2 A less friendly critic has even suggested that the theory of divine simplicity pressured Augustine and his medieval followers away from recognizing that real complexity within the life of God which Trinitarianism expresses. 3. (shrink)

Man has the urge to thrust against the limits of language. Think for instance about one's astonishment that anything exists. This astonishment cannot be expressed in the form of a question and there is no answer to it. Anything we can say must, a priori, be nonsense.

Despite its importance, the linkage between genetic and cultural evolution has until now been little explored. An understanding of this linkage is needed to extend evolutionary theory so that it can deal for the first time with the phenomena of mind and human social history. We characterize the process of gene-culture coevolution, in which culture is shaped by biological imperatives while biological traits are simultaneously altered by genetic evolution in response to cultural history. A case is made from both theory (...) and evidence that genetic and cultural evolution are inseverable, and that the human mind has tended to evolve so as to bias individuals toward certain patterns of cognition and choice rather than others. With the aid of mathematical models we trace the coevolutionary circuit: The genes prescribe structure in developmental pathways that lay down endocrine and neural systems, imposing regularities in the development of cognition and behavior; these regularities translate upward into holistic patterns of culture, which can be predicted in the form of probability density distributions ; natural selection acts within human history to favor certain epigenetic rules over others; and the selection alters the frequencies of the underlying genes. The effects of genetic and cultural changes reverberate throughout the circuit and are consequently tested with the passage of each life cycle. In addition to modeling gene-culture coevolution, we apply methods from island biogeography and information theory to examine the cultural capacity of the genes, the factors determining the magnitude of cultural diversity, and the possible reasons for the uniqueness of the human achievement. (shrink)

Although Gilles Deleuze never wanted a film to be made about him, he agreed to Claire Parnet's proposal to film a series of conversations in which each letter of the alphabet would evoke a word: From A to Z. These DVDs, elegantly transtlated and subtitled in English, make these conversations available for English-speaking audiences? for the first time.In dialogue with Parnet, the philosopher exhibited the modest and thrilling transparency that his seminal works reveal. The sessions were taped when Deleuze was (...) already terminally ill; he and Parnet agreed that the film would not be shown publicly until after his death. The awareness of mortality floats through the dialogues, making them not just intellectually stimulating but also emotionally engaging. Because Parnet knew Deleuze so well, she was able to draw him out--as no one else had--to what might be the 1001st plateau: a place of brilliance, rigor, and charm.In "A as in Animal," for example, Deleuze vents his hatred of pets: "A bark," he declares, "really seems to me the stupidest cry." Instead, he praises the tick: "... in a nature teeming with life, [the tick] extracts three things": light, smell, and touch. This, he claims, in a sense is philosophy. "And that is your life's dream?" Parnet wryly asks. "That's what constitutes a world," he replies. For Deleuze, doing philosophy meant not just creating concepts but living a life in philosophy. Gilles Deleuze from A to Z presents the mind of a great philosopher at work. (shrink)

Should engineering ethics be taught? Despite the obvious truism that we all want our students to be moral engineers who practice virtuous professional behavior, I argue, in this article that the question itself obscures several ambiguities that prompt preliminary resolution. Upon clarification of these ambiguities, and an attempt to delineate key issues that make the question a philosophically interesting one, I conclude that engineering ethics not only should not, but cannot, be taught if we understand “teaching engineering ethics” to mean (...) training engineers to be moral individuals (as some advocates seem to have proposed). However, I also conclude that there is a justification to teaching engineering ethics, insofar as we are able to clearly identify the most desirable and efficacious pedagogical approach to the subject area, which I propose to be a case study-based format that utilizes the principle of human cognitive pattern recognition. (shrink)

The Belmont Report’s distinction between research and the practice of accepted therapy has led various authors to suggest that these purportedly distinct activities should be governed by different ethical principles. We consider some of the ethical consequences of attempts to separate the two and conclude that separation fails along ontological, ethical, and epistemological dimensions. Clinical practice and clinical research, as with yin and yang, can be thought of as complementary forces interacting to form a dynamic system in which the whole (...) exceeds the sum of its parts. Just as effective clinical practice cannot exist without clinical research, meaningful clinical research requires the context of clinical practice. We defend this thesis by triangulation, that is, by outlining how multiple investigators have reached this conclusion on the basis of varied theoretical and applied approaches. More confidence can be placed in a result if different methods/viewpoints have led to that result. (shrink)

Research shows that the physician’s personal attributes and social characteristics have a strong association with their end-of-life decision making. Despite efforts to increase patient, family and surrogate input into EOL decision making, research shows the physician’s input to be dominant. Our research finds that physician’s social values, independent of religiosity, have a significant association with physician’s tendency to withhold or withdraw life sustaining, EOL treatments. It is suggested that physicians employ personal social values in their EOL medical coping, because they (...) have to cope with existential dilemmas posed by the mystery of death, and left unresolved by medical decision making mechanisms such as advanced directives and hospital ethics committees. (shrink)

This article presents the rationale of a new approach to the debate between sociobiology and religion. In it, I outline a sociobiology that may generate alternative and competing hypotheses about the existence of gods as beings (theisms) and the nature of their participation in the universe. I examine the central theoretical issues of this sociobiology and discuss the strengths and weaknesses of a sociobiological approach to theological issues, including problems pertinent to nontheistic theologies. A concluding case is made for an (...) enriched and revitalized agenda in the dialogue between sociobiology and religion. While consistent with current research on gene‐culture coevolution, the article's treatment expands on earlier work to begin incorporating theoretical terms that carry a more direct theological impact. (shrink)

In a society that is increasingly reliant on complex technologies, there are vital interests at stake in the ethics education of technical professionals. To promote professional behavior that will enhance the long-term well-being of all citizens and their environment, ethics education should be free of industry bias and use resources developed by independent academic and professional organizations. Recently, however, corporations have attempted to involve themselves in engineering ethics education (through the American Society of Engineering Education) as a spinoff of their (...) n-house employee ethics training. This article examines the “industry perspective” on ethics education offered by Boeing and Lockheed-Martin Corporations and reviews Lockheed-Martin’s “Ethics Challenge” game. The aerospace industry’s narrow focus on employee workplace behavior overlooks larger public-interest concerns. Engineering ethics education must include developing ethical awareness and a sense of social responsibility. (shrink)

The Standards of Ethical Conduct for Management Accountants (Statement 1C) promulgated by the National Association of Accountants on June 1, 1983, are described and critiqued in this article. Four major issues related to the issuance of the standards are discussed: (1) What are the basic requirements of any ethical system? Does Statement IC meet these requirements? (2) Should a professional be ethical? (3) If ethical behavior is desirable for management accountants, should such standards be formally expressed in writing? (4) If (...) the standards are expressed in writing, what format should be adopted for the content and how should the standards be expressed? (shrink)

Gilles Deleuze is now regarded as one of the most radical philosophers of the twentieth century. His work is hugely influential across a range of subjects, from philosophy to literature, to art, architecture and cultural studies. _Gilles Deleuze: Key Concepts_ provides a guide to Deleuzian thought for any reader coming to his writings for the first time. This new edition is fully revised and updated and includes three new chapters on the event, psychoanalysis and philosophy.

We argue that in contemporary business organizations, in which fundamental purpose is construed to be increased value—especially in ‘participative’ organizations, in which non–hierarchal interaction (for example, work teams) is the norm; and in ‘adaptive’ organizations, in which unpredictable change is the rule—a process of values covenanting will be much more valueable than just espoused values or even values covenants. We propose such a process model for organizational values covenanting and argue that such covenanting reflects an anthropomorphism of the human character (...) development process, validated in terms of the theory of viable systems. (shrink)

In this essay, we defend the design of the Salk polio vaccine trial and try to put some limits on the role schemata should play in designing clinical research studies. Our presentation is structured as a response to de Freitas and Pietrobon who identified the CONSORT statement as a schema that would have, had it existed at the time, ruled out the design of the Salk polio vaccine trial of 1954 in favor of a completely randomized controlled clinical trial. We (...) argue that large-scale public health interventions often require evidence beyond simple efficacy, the limit of what an RCT can provide, and that the design actually adopted for the Salk trial represented a reasonable—albeit imperfect—compromise. This is of more than historical interest in that many contemporary studies are of the scale and scope to require a more pragmatic, rather than explanatory, approach to study design. (shrink)

Heidegger understands technology as an act of revealing rather than merely a human achievement. Within the modern era, technology represents the manner in which humans stand within and make manifest the open interplay and inter-relatedness that is world. The danger of this era is the extent to which everything has become available, accessible, and disposable to human manipulation, practically without limit. However, the very totalizing extent to which this is happening, and the forgetfullness that takes it all for granted, can (...) also make us suddenly aware that everything, including world itself, is at risk; that we ourselves are at risk; that we are the danger. He calls for an attitude of releasement that handles world with a sense of receiving, and not just taking, a sense of thankfulness. Such a change could directly impact how we see ourselves and our responsibilities as we go about developing and using technologies. (shrink)