Before he became infamous for character assassination disguised as literary executorship, Rufus W. Griswold established his reputation in America as a critic and early literary anthologist. In 1842, Griswold released the first edition of his massive Poets and Poetry of America with prominent Philadelphia publisher Carey and Hart. At nearly five hundred royal octavo pages—complete with elaborate frontispiece; ornamental title page with an etching by George Hewitt Cushman after Thomas Creswick; twelve-page, double-columned “historical introduction”; authorial headnotes; and selections of verse (...) from more than one hundred poets active in the roughly seventy years since American independence—Griswold’s volume was... (shrink)

What does it look like when an organization tentatively steps away from an exclusively rules-based regime and begins to attend to both rules and principles? What insights and guidance can ethicists and ethical theory offer? This paper is a case study of an organization that has initiated such a transition. The American Institute of Certified Public Accountants has begun a turn toward the promotion of ethical principles and best practices by adding a “conceptual framework” to its existing Code of Professional (...) Conduct. This conceptual framework calls upon its members to intentionally increase their awareness of significant threats to their compliance with its rules of conduct and to establish safeguards to offset or eliminate those threats. To this end, each member is required to regard every questionable situation, circumstance, transaction or relationship by attempting to view it through the eyes of an imagined reasonable third party. This paper examines this protocol theoretically and practically. First, we frame this analysis within the principles and ethical concepts that inform the professional ethics of accountants. Second, we critique the AICPA’s long-standing rules-based approach to its Code. Third, we examine the new conceptual framework with a view toward its potential for the promotion of a more principles-based approach to the professional ethics of the accounting profession. Fourth, we give attention to the notion of the “reasonable and informed third party,” which has been embedded in the new conceptual framework, and consider how two schools of thought—Adam Smith’s modernist “impartial spectator” concept and Emmanuel Lévinas’ postmodern phenomenology in regard to “the Other”—may offer theoretical support and clarity for this epistemic exercise. Finally, we point out several ways in which the AICPA’s commitment to its new conceptual framework could be strengthened and enhanced. (shrink)

In recent years, there has been an increase in the adoption of Shari’a in Europe and North America as an arbitration protocol for the resolution of potential contractual disputes. In a largely secular Western business environment, this reality raises corporate policy implications for business organizations. In particular, questions are raised about whether Shari’a is by nature too unpredictable—and too dismissive of women’s rights—to be properly and ethically permitted by Western companies as a possible dispute resolution alternative. This article examines the (...) dynamics and factors that are involved as corporate managers decide whether Shari’a arbitration ought to be banned entirely from contractual negotiations. Arguments for and against the inclusion of a Shari’a arbitration clauses in commercial contracts and contract negotiations are presented. The article concludes that while managers should exercise great prudence and consider the moral implications of negotiating arbitration clauses, an organizational ban of the use of faith-informed arbitration generally, or Shari’a in particular, would be neither morally required nor optimally serve the interests of the organization or its stakeholders. (shrink)

The American Institute of certified public accountants (AICPA) has promulgated a Code of Professional Conduct , which has served as the primary ethical standard for public accountants in the United States for more than 20 years. It is now out of date and needs to be replaced with a code of ethics. Just as U.S. generally accepted accounting principles are being migrated toward “principles-based accounting” as part of a convergence with international financial reporting standards, a similar process needs to occur (...) with ethics. This article organizes the primary rules of the AICPA Code around five essential virtues: objectivity, integrity, inquisitiveness, loyalty, and trustworthiness. These virtues correspond to the general principles set forth in the Code of Ethics for Professional Accountants of the International Federation of Accountants (IFAC). From this virtue ethics perspective, various rules of the AICPA Code are critiqued as being inadequate at best, and poorly crafted at worst. The article concludes with the proposition that principles-based ethics serves the profession and the financial reporting process better than the current rules-based approach. (shrink)

The American Institute of certified public accountants (AICPA) has promulgated a Code of Professional Conduct, which has served as the primary ethical standard for public accountants in the United States for more than 20 years. It is now out of date and needs to be replaced with a code of ethics. Just as U.S. generally accepted accounting principles are being migrated toward "principles-based accounting" as part of a convergence with international financial reporting standards, a similar process needs to occur with (...) ethics. This article organizes the primary rules of the AICPA Code around five essential virtues: objectivity, integrity, inquisitiveness, loyalty, and trustworthiness. These virtues correspond to the general principles set forth in the Code of Ethics for Professional Accountants of the International Federation of Accountants (IFAC). From this virtue ethics perspective, various rules of the AICPA Code are critiqued as being inadequate at best, and poorly crafted at worst. The article concludes with the proposition that principles-based ethics serves the profession and the financial reporting process better than the current rules-based approach. (shrink)

This paper outlines the development and implementation of a new course in Engineering Ethics at the University of Tennessee. This is a three-semester-hour course and is jointly taught by an engineering professor and a philosophy professor. While traditional pedagogical techniques such as case studies, position papers, and classroom discussions are used, additional activities such as developing a code of ethics and student-developed scenarios are employed to encourage critical thinking. Among the topics addressed in the course are engineering as a profession (...) and its role in society; ethical successes and failures; risk, safety, and the environment; professional responsibilities; credit and intellectual property; and international concerns. (shrink)

The structure of rhodopsin is a subject of intense interest. Solving the structure by traditional methods has proved exceedingly challenging. It may therefore be useful to confront the problem by a combination of alternate techniques. These include FTIR (Fourier transform infrared spectroscopy) and AFM (atomic force microscopy) on the intact protein. Furthermore, additional insights may be gained through structural investigations of discrete rhodopsin domains.

Class inclusion theory asserts that one cannot reverse the topic and vehicle of a metaphor and produce a new, meaningful metaphor that is based on the same interpretive ground. In 2 experiments we test that claim. In Study 1 we replicate the procedures employed by Glucksberg, McGlone, & Manfredi (1997) that provided support for the assertion. However we now add experimental conditions in which the target metaphors, either with the topic and vehicle in its canonical order or reversed, are placed (...) in discourse contexts that provide support for a meaningful interpretation based on the same ground. In contrast to the prediction of class inclusion theory, fully 72% of the cases the reversed metaphors were rated as interpretable and interpretation was based on the same ground used in interpreting the metaphors in their canonical order. In Study 2, the online processing of the metaphors in context are examined in a word-by-word reading task. We find that canonical and reversed order metaphors were read at the same rate throughout and both sets exhibited the same reading patterns: increased reading time of the noun-phrase (NP) that contains the metaphoric vehicle and of the first word in the text that follows the metaphor. We take these data to indicate that nonreversibility cannot be taken as a necessary condition of metaphor. (shrink)

Funding agencies in Canada are attempting to break down the organizational boundaries between disciplines to promote interdisciplinary research and foster the integration of the social sciences into the health research field. This paper explores the extent to which biomedical and clinician scientists’ perceptions of social science research operate as a cultural boundary to the inclusion of social scientists into this field. Results indicated that cultural boundaries may impede social scientists’ entry into the health research field through three modalities: (1) biomedical (...) and clinician scientists’ unfavourable and ambivalent posture towards social science research; (2) their opposition to a resource increase for the social sciences; and (3) clinician scientists procedural assessment criteria for social science. The paper also discusses the merits and limitations of Tom Gieryn’s concept of boundary-work for studying social dynamics within the field of science. (shrink)

Book reviewed in this article: The Abuse of Casuistry: A History of Moral Reasoning. By Albert R. Jonsen and Stephen Toulmin.

Bilinguals have been shown to perform worse than monolinguals in a variety of verbal tasks. This study investigated this bilingual verbal cost in a large-scale picture-naming study conducted in Spanish. We explored how individual characteristics of the participants and the linguistic properties of the words being spoken influence this performance cost. In particular, we focused on the contributions of lexical frequency and phonological similarity across translations. The naming performance of Spanish-Catalan bilinguals speaking in their dominant and non-dominant language was compared (...) to that of Spanish monolinguals. Single trial naming latencies were analyzed by means of linear mixed models accounting for individual effects at the participant and item level. While decreasing lexical frequency was shown to increase naming latencies in all groups, this variable by itself did not account for the bilingual cost. In turn, our results showed that the bilingual cost disappeared when naming words with high phonological similarity across translations. In short, our results show that frequency of use can play a role in the emergence of the bilingual cost, but that phonological similarity across translations should be regarded as one of the most important variables that determine the bilingual cost in speech production. Low phonological similarity across translations yields worse performance in bilinguals and promotes the bilingual cost in naming performance. The implications of our results for the effect of phonological similarity across translations within the bilingual speech production system are discussed. (shrink)

Argumentation as the public exchange of reasons is widely thought to enhance deliberative interactions that generate and justify reasonable public policies. Adopting an argumentation-theoretic perspective, we survey the norms that should govern public argumentation and address some of the complexities that scholarly treatments have identified. Our focus is on norms associated with the ideals of correctness and participation as sources of a politically legitimate deliberative outcome. In principle, both ideals are mutually coherent. If the information needed for a correct deliberative (...) outcome is distributed among agents, then maximising participation increases information diversity. But both ideals can also be in tension. If participants lack competence or are prone to biases, a correct deliberative outcome requires limiting participation. The central question for public argumentation, therefore, is how to strike a balance between both ideals. Rather than advocating a preferred normative framework, our main purpose is to illustrate the complexity of this theme. (shrink)

We study the arithmetical schema asserting that every eventually decreasing elementary recursive function has a limit. Some other related principles are also formulated. We establish their relationship with restricted parameter-free induction schemata. We also prove that the same principle, formulated as an inference rule, provides an axiomatization of the Σ2-consequences of IΣ1.Using these results we show that ILM is the logic of Π1-conservativity of any reasonable extension of parameter-free Π1-induction schema. This result, however, cannot be much improved: by adapting a (...) theorem of D. Zambella and G. Mints we show that the logic of Π1-conservativity of primitive recursive arithmetic properly extends ILM.In the third part of the paper we give an ordinal classification of -consequences of the standard fragments of Peano arithmetic in terms of reflection principles. This is interesting in view of the general program of ordinal analysis of theories, which in the most standard cases classifies Π-classes of sentences. (shrink)

In this paper we study iterated circular multisets in a coalgebraic framework. We will produce two essentially different universes of such sets. The unisets of the first universe will be shown to be precisely the sets of the Scott universe. The unisets of the second universe will be precisely the sets of the AFA-universe. We will have a closer look into the connection of the iterated circular multisets and arbitrary trees. RID=""ID="" Mathematics Subject Classification (2000): 03B45, 03E65, 03E70, 18A15, 18A22, (...) 18B05, 68Q85 RID=""ID="" Key words or phrases: Multiset – Non-wellfounded set – Scott-universe – AFA – Coalgebra – Modal logic – Graded modalities. (shrink)

Edició d'una important sèrie de treballs sobre el pensament i la literatura de Ramon Llull que es compten entre les peces fonamentals per a la moderna interpretació de Llull. La primera part recull íntegrament «El microcosmos lul lià», una obra ben coneguda.

Although virtually all comparative research about risk perception focuses on which hazards are of concern to people in different culture groups, much can be gained by focusing on predictors of levels of risk perception in various countries and places. In this case, we examine standard and novel predictors of risk perception in seven sites among communities affected by a flood in Mexico (one site) and volcanic eruptions in Mexico (one site) and Ecuador (five sites). We conducted more than 450 interviews (...) with questions about how people feel at the time (after the disaster) regarding what happened in the past, their current concerns, and their expectations for the future. We explore how aspects of the context in which people live have an effect on how strongly people perceive natural hazards in relationship with demographic, well-being, and social network factors. Generally, our research indicates that levels of risk perception for past, present, and future aspects of a specific hazard are similar across these two countries and seven sites. However, these contexts produced different predictors of risk perception—in other words, there was little overlap between sites in the variables that predicted the past, present, or future aspects of risk perception in each site. Generally, current stress was related to perception of past danger of an event in the Mexican sites, but not in Ecuador; network variables were mainly important for perception of past danger (rather than future or present danger), although specific network correlates varied from site to site across the countries. (shrink)

The Supreme Court against the Criminal Jury critiques the Supreme Court’s decisions to allow reduced jury sizes and less than unanimous jury verdicts to determine guilt. John A. Murley and Sean D. Sutton challenges the Court’s decisions by examining its incomplete understanding of the purpose of trial by jury and evaluating its use of inaccurate and unreliable studies as support for its decisions.

Book reviewed in this article: Life Choices: Confronting the Life and Death Decisions Created by Modern Medicine. By Howard Levine. Hard Choices: Mixed Blessings of Modern Medical Technology. By B. D. Colen. The Sorcerer's Apprentice: Inside the Modem Hospital. By Sallie Tisdale. Playing God in the Nursery. By Jeff Lyon.

We examined the relationship between political affiliation, perceptual estimates, and subjective judgements of disease prevalence and mortality across three chart types. An online survey exposed separate groups of participants to charts displaying COVID-19 data or COVID-19 data labeled ‘Influenza ’. Block 1 examined responses to cross-sectional mortality data ; results revealed that perceptual estimates comparing mortality in two countries were similar across political affiliations and chart types, while subjective judgements revealed a disease x political party interaction. Although Democrats and Republicans (...) provided similar proportion estimates, Democrats interpreted mortality to be higher than Republicans; Democrats also interpreted mortality to be higher for COVID-19 than Influenza. Block 2 examined responses to time series ; Democrats and Republicans estimated greater slopes for COVID-19 trend lines than Influenza lines ; subjective judgements revealed a disease x political party interaction. Democrats and Republicans indicated similar subjective rates of change for COVID-19 trends, and Democrats indicated lower subjective rates of change for Influenza than in any other condition. Thus, while Democrats and Republicans saw the graphs similarly in terms of percentages and line slopes, their subjective interpretations diverged. While we may see graphs of infectious disease data similarly from a purely mathematical or geometric perspective, our political affiliations may moderate how we subjectively interpret the data. (shrink)