The central question in Westra's search for an ethic of accounting concerns to whom the accountant owes loyal agency: to the client or to the public interest. The authors argue that the accountant's master has already been defined as the public interest. An ethic of accounting is identified through analysis of the accountant's master and through examination of the accountant's ethical obligations under the Code of Professional Conduct. Potential conflicts between professional and organizational loyalties are analyzed with respect to the (...) real-life problem used by Westra to support her argument. Finally, the implications of government employment of auditors are discussed. (shrink)

The aging of attentional and emotional functions has been extensively studied but relatively independently. Therefore, the relationships between aging and the interactions of attentional and emotional processes remain elusive. This study aimed to determine how age affected the interactions between attentional and emotional processes during adulthood. One-hundred forty adults aged 18–79 performed the emotional variant of the Attention Network Test, which probed alerting, orienting, and executive control in the presence and absence of threatening faces. During this task, contexts with varying (...) levels of task preparatory processes were created to modulate the effect of threatening faces on attention, and functional near-infrared spectroscopy (fNIRS) was used to examine the neural underpinnings of the behavioural effects. The behavioural results showed that aging was associated with a significant decline in alerting efficiency, and there was a statistical trend for age-related deficits in executive control. Despite these age differences, age did not significantly moderate the interactions among attentional networks or between attention and emotion. Additionally, the fNIRS results showed that decreased frontal cortex functioning might underlie the age-related decline in executive control. Therefore, while aging has varying effects on different attentional networks, the interactions of attentional and emotional processes remain relatively unaffected by age. (shrink)

During the past two years, colleagues and I at The Hastings Center have worked on a project, funded by the John S. and James L. Knight Foundation, that seeks to improve the quality of public deliberation, particularly about science. Specifically, we seek to improve the public's capacity for civic learning, which is our term for the ability of people living in a democracy to learn at least the basics of complex policy issues, discuss them, and make civically responsible decisions about (...) them. There are no quick fixes. The forces that have undermined trust in society and that inhibit a mutually respectful deliberation about these issues have built up over centuries. (shrink)

The Hebrew Psalter is a repertoire of paired phenomena. From parallelisms to twin Psalms, biblical scholars have paid attention to these structural and poetical features as keys to unlocking and interpreting the meaning and theology of these psalms. Unfortunately, the otherwise admirable results of these exegetical works remain abstract and largely removed from the interests of the African reader. An alternative way of engaging these texts is to realise that paired phenomena are not exclusive to the Hebrew Psalter. African indigenous (...) sacred texts such as the Adinkra of the Akan people equally contain similar phenomena though relatively little attention has been paid to them. This article, using a dialogical approach of African Biblical Hermeneutics, studies the twin Psalms 111 and 112 as an example of a paired phenomenon in the Psalter. It brings this text into dialogue with the Adinkra denkyemfunefu to illustrate how focussing on similar structural phenomena in either text uncovers the same theme of the common good in either text and facilitates the reception of the biblical discourse in contemporary African contexts.Contribution: It is argued that common literary features in biblical and African indigenous sacred texts could be harnessed as vehicles for facilitating the reception of biblical discourse in contemporary Africa. (shrink)

The three faces of Francesco Petrarca -- Erasmus: the man in the middle -- Machiavelli and political realism -- Thomas More: the king's good servant but God's first -- Castiglione: a gentleman in Urbino -- Rabelais and the wisdom of laughter -- Montaigne and the wisdom of experience -- Cervantes: life as literature -- Shakespeare.

This paper develops twenty hypotheses concerning the relationships among selected individual differences variables (locus of control, delay of gratification, gender, and race) and five different ethical beliefs. The results of a study of collegians provide support for seventeen out of twenty research hypotheses. As predicted, locus of control, delay of gratification, and race are related to ethical beliefs. Also as predicted, gender is not related to ethical beliefs.

The release of genetically engineered organisms into the shared environment raises scientific, ethical, and societal issues. Using some form of democratic deliberation to provide the public with a voice on the policies that govern these technologies is important, but there has not been enough attention to how we should connect public deliberation to the existing regulatory process. Drawing on lessons from previous public deliberative efforts by U.S. federal agencies, we identify several practical issues that will need to be addressed if (...) relevant federal agencies are to undertake public deliberative activities to inform decision‐making about gene editing in the wild. We argue that, while agencies may have institutional capacity to undertake public deliberative activities, there may not be sufficient political support for them to do so. Advocates of public deliberation need to make a stronger case to Congress about why federal agencies should be encouraged and supported to conduct public deliberations. (shrink)

Bad jokes are not simply non-humorous texts. They are texts that are humorous for someone––their author at least––but not for their audience. Bad jokes thus involve a contextual––pragmatic––dimension that is neglected in the semantic theories of humor. In this paper, we propose an approach to humor based on the Aristotelian notion of surprising enthymemes. Jokes are analyzed as kinds of arguments, whose tacit dimension can be retrieved and justified by considering the “logic” on which it is based. However, jokes are (...) based on specific pragmatic conditions: they are regarded as arguments grounded on a generalization that is at the same time uncommon, retrievable, and acceptable or plausible for the audience. This perspective integrates the “local logic” of jokes within a broader rhetorical theory that ultimately rests on the communicative notion of common ground. (shrink)

According to contemporary representationalism, phenomenal qualia—of specifically sensory experiences—supervene on representational content. Most arguments for representationalism share a common, phenomenological premise: the so-called “transparency thesis.” According to the transparency thesis, it is difficult—if not impossible—to distinguish the quality or character of experiencing an object from the perceived properties of that object. In this paper, I show that Husserl would react negatively to the transparency thesis; and, consequently, that Husserl would be opposed to at least two versions of contemporary representationalism. First, (...) I show that Husserl would be opposed to strong representationalism, since he believes the cognitive content of a perceptual episode can vary despite constancy of sensory qualia. Second, I then show that Husserl would be opposed to weak representationalism, since he believes that sensory qualia—specifically, the sort that he calls “kinesthetic sensations”—can vary despite constancy in representational content. (shrink)

Since Horn (1972) the notion of conversational implicature proposed by Grice has been put to use to explain certain interpretive differences between expressions in natural language and their counterparts in formal logic. For example, the sentences in (1) seem to convey more than they would be expected to if the natural language disjunction or had the same meaning as the logical disjunction ∨, or if the quantificational determiner some was interpreted as the existential quantifier ∃.

Since 1980, the number of twin births in the United States has increased 76 percent, and the number of triplets or higher-order multiples has increased over 400 percent. These increases are due in part to increased maternal age, which is associated with spontaneous twinning. But the primary reason for these increases is that more and more people are undergoing fertility treatment. Despite an emerging (but not absolute) consensus in the medical literature that multiples, including twins, should be a far less (...) frequent outcome of fertility treatment, American clinicians currently practice fertility medicine in ways likely to result in twins and, occasionally, triplets-often, they tell us, at the request of their patients. At first blush, one might conclude that these practice patterns show that patients and their doctors have weighed the risks associated with twins against the benefits of swiftly completing their families and decided that the risks are worth taking. That is, their requests for twins must represent their free and informed choices. But there are reasons to be skeptical of this interpretation, including that the preferences of many patients seem to be very strongly shaped, if not sometimes completely constrained, by concerns about costs-costs that mainly result from the routine exclusion of in vitro fertilization from health insurance coverage. It is quite possible, we believe, that these cost concerns actually undermine the autonomy of fertility patients, pushing many of them to take risks with their health and the health of their hoped-for future children. [ABSTRACT FROM AUTHOR]. (shrink)

Hastings Center Report, Volume 52, Issue 5, Page 42-43, September–October 2022.

Recently, a number of epistemologists have argued that there are no non-conceptual elements in representational content. On their view, the only sort of non-conceptual elements are components of sub-personal organic hardware that, because they enjoy no veridical role, must be construed epistemologically irrelevant. By reviewing a 35-year-old debate initiated by Dagfinn F.

As an incredibly diverse religious system, Buddhism is constantly changing. The Oxford Handbook of Contemporary Buddhism offers a comprehensive collection of work by leading scholars in the field that tracks these changes up to the present day. Taken together, the book provides a blueprint to understanding Buddhism's past and uses it to explore the ways in which Buddhism has transformed in the twentieth and twenty-first centuries. The volume contains 41 essays, divided into two sections. The essays in the first section (...) examine the historical development of Buddhist traditions throughout the world. These chapters cover familiar settings like India, Japan, and Tibet as well as the less well-known countries of Vietnam, Bhutan, and the regions of Latin America, Africa, and Oceania. Focusing on changes within countries and transnationally, this section also contains chapters that focus explicitly on globalization, such as Buddhist international organizations and diasporic communities. The second section tracks the relationship between Buddhist traditions and particular themes. These chapters review Buddhist interactions with contemporary topics such as violence and peacebuilding, and ecology, as well as Buddhist influences in areas such as medicine and science. Offering coverage that is both expansive and detailed, The Oxford Handbook of Contemporary Buddhism delves into some of the most debated and contested areas within Buddhist Studies today. (shrink)

Many biologists assume, as Darwin did, that natural selection acts mainly on late embryonic or postnatal development. This view is consistent with von Baer's observations of morphological divergence at late stages. It is also suggested by the conserved morphology and common molecular genetic mechanisms of pattern formation seen in embryos. I argue here, however, that differences in adult morphology may be generated at a variety of stages. Natural selection may have a major action on developmental mechanisms during the organogenetic period, (...) because this is when many adult traits are specified. Evolutionary changes in these early developmental mechanisms probably include subtle shifts in the timing of gene expression. Changes of this kind have little or no gross effect on the anatomy of the embryo; they are only phenotypically expressed, or readily detected, when amplified at later stages. The phylotypic stage, the developmental hourglass, modularity, and von Baerian divergence are reassessed in terms of these arguments. BioEssays 21:604–613, 1999. © 1999 John Wiley & Sons, Inc. (shrink)

This introduction to nonviolent movements analyzes fourteen classic and contemporary cases to show how nonviolent strategies can work where violent warfare has failed. Drawing on practitioner knowledge and diverse philosophical and religious texts, Michael K. Duffey offers a multifaceted argument for embracing nonviolent resolutions to conflict.

A Kantian evaluation of Taylorism in the workplace requires a consideration of four problems; (1) the conditions of agency, (2) the relation of Taylorism to these conditions, (3) an explanation of the method given by the Typic for applying the Categorical Imperative, and (4) the actual application of the Categorical Imperative to Taylorism. An agent who views himself as a performer is distinguished from an agent who is a mere observer of his own actions, and it is argued that Taylorism (...) in effect attempts to remove the purposiveness of action from the workmen and to reduce them to the state of being mere observers of their own actions. Then it is argued that in order for one to attempt to think of a maxim as a universal law, one must posit a universal and necessary connection between the circumstances and the performances and then another such connection between the action and the purpose to be achieved. A model is constructed using heat-seeking machines, and it is argued that a principle analogous to Taylorism could not hold as a universal law for such machines. Thus, Taylorism is not an acceptable solution to the problem of coordinating the activities of self-directed agents within the workplace. (shrink)

An agent is one who regulates his/her own actions through positive and negative feedback. It is painful for a rational being to set himself a task and then find himself unable to complete it entirely as he/she conceives it. To escape this pain, a person may use self-deception to avoid such negative feedback. When this denial becomes universalized, an agent can no longer function as a self-regulating, cybernetic system, i.e., as an agent who directs his/her own actions. Ten types of (...) moral self-deception are distinguished, and the duty of moral self-knowledge is clarified. (shrink)

Many older people need external support for their daily living. A large minority of older adults with low or modest pension incomes face financial strains from the high cost of illness, and many older people in urban areas live in social isolation. Indeed, population aging has become a policy topic of concern. The policy debate since the end of the twentieth century about the future of public pensions and health and long‐term care programs has increasingly framed the growing numbers of (...) older people in alarmist terms. Unfounded claims about the unaffordability and unsustainability of social policies supporting older people have become common currency, often disguised as concerns about intergenerational justice. Such claims and concerns hinder clear thinking about proper social and fiscal policies, housing, health care, and labor markets to safeguard the well‐being of older people in aging societies. (shrink)

The following proposes an interpretation of Husserl's sustained exegetical commentary on Leibniz's metaphysics from 1922 (Hua XIV 298300), with reference to textual and historical resources. The leading historical index for the following interpretation is a minor contribution to Leibniz scholarship from 1917 by Dietrich Mahnke, a work with which Husserl was intimately familiar. Textual references are to works by Husserl which would have been available to Mahnke- i.e., the Logische Untersuchungen and Ideen—I as well as relevant notes and lectures from (...) the period ni question. Husserl's brief manuscript from 1922, I claim, can be read as a critique of the Mahnke interpretation that attempts to provide a more expansive and thorough-going phenomenological explication of Leibniz' doctrine of universal harmony. Thereby, Husserl offers some important clues as to how he himself understands his own uses of the terms "monad" and "monadology." The phenomenological reformation of Leibnizian Monadology must be understood as a methodological reconception with internal reference to Husserl's own theory of intersubjectivity. (shrink)

Is it ever fair to limit treatment for diseases like glioblastoma for which prognosis is poor? Because resources are finite and health care spending limits the other possible uses for those resources, limiting access to an intervention that does not generate benefits is ethically sound. Ignoring the balance of benefits and burdens associated with treatment ignores opportunity costs and leads us to treat some lives as more valuable than others. Although it is ethically sound to set limits on medical care, (...) I argue that biological age is a poor criterion for allocating resources. (shrink)

Is it ever fair to limit treatment for diseases like glioblastoma for which prognosis is poor? Because resources are finite and health care spending limits the other possible uses for those resources, limiting access to an intervention that does not generate benefits is ethically sound. Ignoring the balance of benefits and burdens associated with treatment ignores opportunity costs and leads us to treat some lives as more valuable than others. It also ignores evidence that patients and families, when presented with (...) adequate information about the benefits and burdens of aggressive treatment compared with palliative care, often prefer the palliative care option.Should the limitations we set on the availability of care be greater for older people than younger people? Since the 1980s, scholars have called for strong age rationing of medical care in which Medicare would not pay for anything other than palliative care after they have achieved average life expectancy. (shrink)

I present an original model in judgment aggregation theory that demonstrates the general impossibility of consistently describing decision-making purely at the group level. Only a type of unanimity rule can guarantee a group decision is consistent with supporting reasons, and even this possibility is limited to a small class of reasoning methods. The key innovation is that this result holds when individuals can reason in different ways, an allowance not previously considered in the literature. This generalizes judgment aggregation to subjective (...) decision situations, implying that the discursive dilemma persists without individual agreement on the logical constraints. Notably, the model mirrors the typical method of choosing political representatives, and thus suggests that no voting procedure other than unanimity rule can guarantee representation that reflects electorate opinion. Finally, I apply the results to a normative argument for unanimity rule in contract theory and juries, as well as to problems posed for deliberative democratic theory and the concept of representation. (shrink)

The original evidence advanced to support the Tensed S Condition (TSC) and the Specified Subject Condition (SSC) in Chomsky's Conditions on Transformations is reconsidered and viable alternatives to these constraints are provided. It is shown that TSC and SSC, in some instances, lead to a loss of linguistically significant generalization. Satisfactory alternatives can account for the relevant range of data and provide a more general account of additional data. Finally, counterevidence to Subjacency and Superiority is adduced, but explicit alternatives to (...) these conditions are not offered. (shrink)

As the team in this volume shows through groundbreaking research, surveys, interviews, and vignettes, death awareness has grown strong, and has changed the way ...

Discussions of fairness in the workplace are built on assumptions about the organization of work and about fairness. Writers on business ethics have not appreciated that work is often organized differently in different stages of the life cycle of a firm. In this paper it is argued that the conceptions of fairness applied to a mature firm are often not applicable to a fledgling one. In a mature firm authority and responsibility are typically delegated and divided into specific jobs with (...) relatively rigid boundaries. Thus, it has been argued that fairness in hiring requires specific job descriptions, fairness in remuneration requires standardized and graded salaries, and fairness in due process requires peer review. However, in the formative stages of a corporation, there may be very little differentiation or specialization. There is a continual re-definition of individual tasks through interaction with others as knowledge about products, production, and consumer demand are acquired by trial and error in the marketplace. Fairness takes a different form in this firm. The principle that similar people are to be treated similarly and different people differently can be operationalized in two ways. The mature firm typically focuses on differences; a fledgling, entrepreneurial one on similarities. How some of the issues of fairness in hiring, pay, and due process need to be reformulated once they are placed within the context of an entrepreneurial firm with its emphasis on similarity are then discussed. (shrink)

Eighty years after de Broglie’s, and a little more than half a century after Bohm’s seminal papers, the de Broglie–Bohm theory (a.k.a. Bohmian mechanics), which is presumably the simplest theory which explains the orthodox quantum mechanics formalism, has reached an exemplary state of conceptual clarity and mathematical integrity. No other theory of quantum mechanics comes even close. Yet anyone curious enough to walk this road to quantum mechanics is soon being confused by many misleading signposts that have been put up, (...) and not just by its detractors, but unfortunately enough also by some of its proponents. This paper outlines a road map to help navigate ones way. (shrink)

Some philosophers have recently complained that moral theories almost always portray the distresses of ordinary people in moral predicaments as irrational. In the name of having a minimally realistic picture of ethical thought, these philosophers argue that accounts of morality must allow for strong moral dilemmas, choices involving mutually exclusive all-things-considered requirements or jointly exhaustive all-things-considered prohibitions. In this dissertation I clarify and reject several versions of this argument, which I call the argument from experience. ;In chapters one and two (...) I define strong moral dilemmas as essentially involving conflicts of moral reasons, and reject as premature attempts to reduce questions about strong dilemmas to questions about deontic logic. I accept the goal of representing ordinary experience faithfully, and ask whether a theory will necessarily distort that experience if it employs interpretations of 'ought' and 'prohibited' in ways guaranteeing a priori that there are no strong dilemmas. ;The argument from experience claims that people can have a justifiably high degree of confidence that they are in strong moral dilemmas, and in chapter three I question whether people ever have the needed sorts of confidence about the limits of their abilities, the precise location of their wrongdoing, or the futility of continued moral deliberation. ;In chapter four I reject specific arguments based on regret and guilt. The tendency to feel unavoidable agent-regret or guilt allegedly shows that the agent sees the choice as a strong dilemma, and the appropriateness of such distresses allegedly shows that the agent's way of seeing things is rational. I reply that someone can feel agent-regret without endorsing any moral judgment involving 'ought' or 'prohibited', and that guilt is never unavoidably appropriate. ;In chapter five I trace the failure of the argument from experience to the presence in ordinary thought of a notion of blame which is both conceptually guaranteed always to be avoidable and regarded as an infallible indicator of moral requirement and prohibition. I am led to wonder, finally, why this notion of blame should play a privileged role in philosophical pictures of morality. (shrink)

In this paper I argue that the cognitive system is best viewed as a continuum of cognitive processing from modules to central systems rather than having these as discrete and wholly different modes of cognitive processing. I rely on recent evidence on the development of theory of mind (ToM) abilities and the developmental disorder of autism. I then turn to the phenomenology of modular processes. I show that modular outputs have a stronger force than non-modular or central system outputs. I (...) then evaluate social cognitions and show them to occupy a middle ground with respect to phenomenal strength between modular and non-modular outputs. The evidence presented then seems to indicate a continuum of cognitive processing rather than the traditional division between modules and central systems. (shrink)