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)
Drawing on examples from the history of warfare from the crusades to the present day, "The ethics of war" explores the limits and possibilities of the moral regulation of war. While resisting the commonly held view that 'war is hell', A.J. Coates focuses on the tensions which exist between war and morality. The argument is conducted from a just war standpoint, though the moral ambiguity and mixed record of that tradition is acknowledge and the dangers which an exaggerated view (...) of the justice or moral worth of war poses are underlined. In the first part, the broad image of the just war is compared with the competing images of realism, militarism and pacifism. In the second part, the moral issues associated both with the decision to go to war and with the manner in which war is conducted are explored. Was the allied decision to go to war in the Gulf premature? were economic sanctions a more effective and morally preferable option? was Britain justified in going to war over the Falklands? did the allied bombing of Germany in the Second World War constitute a war crime? should the IRA's claim to belligerent status be recognised? these questions and more are raised in this important book. (shrink)
Introduction -- Contending for moral first things : Christian social ethics and postconsensus culture -- Natural law and the Christian tradition -- Natural law and the Protestant prejudice -- Moral law, Christian belief, and social ethics -- Contending for moral first things in ethical and bioethical debates : critical categories, part 1 -- Contending for moral first things in ethical and bioethical debates : critical categories, part 2 -- Ethics, bioethics, and the natural law, a test case : euthanasia yesterday (...) and today -- The natural law and public morality : second thoughts on what is at stake. (shrink)
One of the most perceptive and ambidextrous social commentators of our day, Augustinian scholar Jean Bethke Elshtain furnishes in ever fresh ways through her writings a bridge between the ancient and the modern, between politics and ethics, between timeless moral wisdom and cultural sensitivity. To read Elshtain seriously is to take the study of culture as well as the "permanent things" seriously. But Elshtain is no mere moralist. Neither is she content solely to dwell in the domain of the theoretical. (...) For it is Elshtain the citizen - the creatively engaged and contributing citizen - whom the reader encounters on virtually every page of her writings. But reader beware: Elshtain does not shy away from controversy. At the same time, she is anything but a controversialist. In the essay that follows, several prominent themes that emerge from Elstain's writings - civic responsibility, justice, gender, and war - are considered afresh. Whether one agrees with her positions or not, one is forced to confess in the end that she cares deeply about the common good. And this alone makes her required reading for any engaged citizen of the republic. (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.