The progressive thinker of the late Ming, early Qing dynasties, the famous materialist philosopher Yan Yuan , made an important contribution to the history of Chinese philosophy with his practical studies of public affairs in which he fiercely attacked Song and Ming neo-Confucianism and promoted "real writing, real action, real substance, and real functions.".
This research examines the extent to which similarities and differences exist in the codes of professional conduct of certified (chartered) accountants across the following countries: the United States, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India, and Hong Kong. These eight countries exemplify some of the diversity in economic, political, legal, and cultural environments in which public accountants practice. The professional codes of ethics establish the ethical boundary parameters within which professional accountants must operate and they are a function of (...) these environments.The results of the study reveal that commonalities exist on some ethical rules indicating that some rules are indeed "culture free". Cross-country variations, however, exist as to the specificity and elaborateness of the rules. Such variations can be attributed to cultural and legal differences, as well as the length of time each professional organization has been in existence. An understanding of the similarities and differences in the codes is important to individuals who may work in these countries. Professional accountants involved in international business must understand the implications of the decisions they make in light of the ethical codes and moral values of their counterparts in foreign countries. After a discussion of the similarities and differences in the codes, the implications of these comparisons for accounting practice are discussed. (shrink)
This volume addresses fundamental issues in the philosophy of science in the context of two most intriguing fields: biology and economics. Written by authorities and experts in the philosophy of biology and economics, Mechanism and Causality in Biology and Economics provides a structured study of the concepts of mechanism and causality in these disciplines and draws careful juxtapositions between philosophical apparatus and scientific practice. By exploring the issues that are most salient to the contemporary philosophies of biology and economics and (...) by presenting comparative analyses, the book serves as a platform not only for gaining mutual understanding between scientists and philosophers of the life sciences and those of the social sciences, but also for sharing interdisciplinary research that combines both philosophical concepts in both fields. -/- The book begins by defining the concepts of mechanism and causality in biology and economics, respectively. The second and third parts investigate philosophical perspectives of various causal and mechanistic issues in scientific practice in the two fields. These two sections include chapters on causal issues in the theory of evolution; experiments and scientific discovery; representation of causal relations and mechanism by models in economics. The concluding section presents interdisciplinary studies of various topics concerning extrapolation of life sciences and social sciences, including chapters on the philosophical investigation of conjoining biological and economic analyses with, respectively, demography, medicine and sociology. (shrink)
It is claimed in the structural realism in philosophy of science that scientists aim to preserve the true structure, represented by the equations in their models. We reinterpret structural realism as a doctrine involving representation. Proving the existence of a representation theorem secures the problem of lacking independent criteria for identification between structure and non?structure. This paper argues that a similar realist view of structure can be found in the theory of consumption in which the Fisherian framework of intertemporal choices (...) is regarded as the true structure of the consumption function. Unlike the passive strategy of inducing the structure contained in structural realism, economists define structure in terms of invariance under intervention. Such a definition serves as a crucial device to examine and develop models for the adequacy of representing the structure of the consumption functions. JEL Classification: B22, B41, C50, E21. (shrink)
This chapter provides an introduction to the study of the philosophical notions of mechanisms and causality in biology and economics. This chapter sets the stage for this volume, Mechanism and Causality in Biology and Economics, in three ways. First, it gives a broad review of the recent changes and current state of the study of mechanisms and causality in the philosophy of science. Second, consistent with a recent trend in the philosophy of science to focus on scientific practices, it in (...) turn implies the importance of studying the scientific methods employed by researchers. Finally, by way of providing an overview of each chapter in the volume, this chapter demonstrates that biology and economics are two fertile fields for the philosophy of science and shows how biological and economic mechanisms and causality can be synthesized. (shrink)
Davis argues that Suppe's semantic conception provides a better understanding of the problem of theory?data confrontations. Applying his semantic methodology to the LSE (London School of Economics) approach of econometrics, he concludes that the LSE approach fails to address the issue of bridging the theory?data gap. This paper suggests two other versions of the semantic view of theories in the philosophy of science, due to Suppes and van Fraassen, and argues that the LSE approach can be construed under these two (...) versions of the semantic view in terms of structure and representation. (shrink)
ExcerptAt first glance, the title of Kalb's new book The Tyranny of Liberalism seems to be an oxymoron. How can a theory of liberalism result in something illiberal? Liberalism is designed to give people freedom, so how can it be tyrannical? This is what Kalb attempts to show: the paradoxical nature of liberalism, and how it is self-defeating. To Kalb there are two main problems with contemporary liberalism: first, liberalism is tyrannical, insofar as it does not allow for any dissension (...) or criticism of itself; and second, the logic of liberalism is based on the false assumption that human societal…. (shrink)
To understand the gaps between current bioethics education and the requirements of practicing nurses, a semistructured questionnaire was used to invite the directors of nursing departments at all 82 teaching hospitals in Taiwan to participate in this survey. The response rate was 64.6%. Through content analysis we obtained information about previous bioethical training, required themes and content, recommended teaching strategies, and difficulties with education and its application. The results suggest that Taiwanese nursing personnel need to be instilled with both self-cultivation (...) of morality and mental cultivation to acquire nursing virtues and the right attitudes toward bioethical issues. Good communication skills to prevent damage to the harmonious relationships between patients, their families and medical team members, policies that support the provision of systematic formal knowledge of ethics, small group training, and clarification of values were also shown to be important in bioethics education. (shrink)
For many philosophers working in the area of Population Ethics, it seems that either they have to confront the Repugnant Conclusion , or they have to confront the Non-Identity Problem . To them it seems there is no escape, they either have to face one problem or the other. However, there is a way around this, allowing us to escape the Repugnant Conclusion, by using what I will call Negative Average Preference Utilitarianism – which though similar to anti-frustrationism, has some (...) important differences in practice. Current “positive” forms of utilitarianism have struggled to deal with the Repugnant Conclusion, as their theory actually entails this conclusion; however, it seems that a form of Negative Average Preference Utilitarianism easily escapes this dilemma. (shrink)
The author proposes to add another dichotomy to the list of essential tensions proposed by Professor Duda, namely beauty and ugliness. Physicists believe that only beautiful theories describe the world correctly, and that General Relativity is one of the most beautiful physical theories. The author explains why physicists regard this theory as beautiful.
We have investigated the nonlinear low-frequency microwave absorption of an ensemble of small metallic grains. Earlier Zhou et al. [Phys. Rev. Lett. 77, 1958 (1996)] have proved that linear absorption by such a system is due to a mesoscopic relaxation mechanism for which important contribution is from the grains with small level spacings between the ground state and the first excited state. Here we have shown further that such grains are anomalously sensitive to the field amplitude and the distribution of (...) level spacings. Since such a behavior depends on external magnetic field, we expect the appearance of a giant nonlinear magnetoresistance, as well as a very strong temperature dependence of the nonlinear microwave conductivity. (shrink)
This article argues that the credibility of both theoretical and empirical models in economics is best understood through their connection with the empirical aspects of the real world. The discussion herein demonstrates that the similarity between the model and the real world is not enough to justify a theoretical model’s explanatory power. The best way to secure the model’s credibility is to prove the existence of representation theorems.