In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:The Development of Moral Theology: Five Strands by Charles E. CurranChristopher LibbyThe Development of Moral Theology: Five Strands Charles E. Curran washington, dc: georgetown university press, 2013. 306 pp. $29.95At least two entwined questions dominate Charles Curran’s The Development of Moral Theology: first, what differentiates Catholic moral theology from other approaches to Christian ethics, and second, how we should understand, evaluate, and appropriate that tradition in light of (...) its own pluralism and that of the broader society? Curran engages both of these concerns by critically tracing five historical strands that have shaped moral theology: sin, reconciliation, and the manuals of moral theology; Thomas Aquinas and the Thomistic tradition; natural law; the papal teaching office; and the Second Vatican Council.The bulk of Curran’s discussion consists of chapter-length treatments of each of these strands. This approach lends analytical clarity to a tradition with a varied, [End Page 219] complex history, and provides the foundation for his later synthetic, evaluative discussion. The first chapter is characteristic of the manner in which subsequent chapters proceed: Curran begins with biblical treatments of the rupturing effects of sin before moving on to the emergence of formalized approaches to dealing with sin via penitential processes and, later, the manuals of moral theology. Incorporated into this historical discussion are evaluative and prescriptive claims. For example, in contrast to the dynamic and rich biblical understanding of the nature of sin, Curran suggests that the manuals of moral theology both possess an insufficiently full understanding of the reality of sin and conversion and distort the meaning of sin by focusing on the objective act alone (24).The second through fourth chapters proceed in similar fashion, with critical readings of the varied history of each strand that underscore the internal pluralism of Catholic moral theology. Thus, chapter 2 shows that, while there is but one Thomas Aquinas, there are numerous Thomisms, and chapter 3 denies the presence of a unified, coherent theory of natural law, closing by arguing that this lack of coherence is synchronically discernible in contrasts between recent papal social and sexual teachings.Following a similar treatment of the papal teaching office in chapter 4, Curran discusses the significance of Vatican II in chapter 5 before offering a broad evaluation of his historical surveys in the conclusion. There he calls for Church hierarchy to be more forthright in its recognition of the tradition’s internal diversity, more open to dissent and disagreement, and receptive to the power of the Holy Spirit as the primary force enabling the Church as a people to live hopefully as mediating God’s presence in the world.There is much to be learned from Curran’s impressive knowledge of his tradition. This is a text that will be especially valuable to graduate students and scholars and teachers of Christian ethics; the chapters on Aquinas and the Thomistic tradition, natural law, and Vatican II will have a particularly wide appeal. Nevertheless, I fear the book is less than the sum of its very informative parts. The lack of an initial chapter establishing the meaning and significance of Curran’s study or of a conceptual framework to guide the reader in navigating deep and what are sure to many to be unfamiliar historical waters may leave some readers disoriented. Such a chapter would have been helpful in establishing a broader context for the study and identifying themes that arise repeatedly in the course of the discussion, for example: the nature of authority and dissent, the relationship between philosophy and theology, the relationship between truth and historical consciousness, and the nature of tradition as “living,” to name a few. As it is, such themes emerge only gradually for the reader, rendering engagement with the text as a whole a less rewarding experience than it might otherwise be. [End Page 220]Christopher LibbyMissouri Valley CollegeCopyright © 2015 Society of Christian Ethics... (shrink)

Demonstrating the connections between contemporary psychoanalysis, Jewish thought and Jewish history, this volume is a significant contribution to the traditions of dialogue, debate and change-within-continuity that epitomize these disciplines. The authors of this volume explore the cross-disciplinary connections between psychoanalysis and Jewish thought, while seeking out the resonance of new meanings, to exemplify the uncanny similarities that exist between ancient Rabbinic methods of interpretation and contemporary psychoanalytic theory and methodology, particularly the centrality of the question and the deconstruction of narrative. (...) In doing so, this collaboration addresses the bi-directional influence between, and the relevance of, the Jewish interpretive tradition and psychoanalysis to provide readers with renewed insight into key topics such as Biblical text and midrash, religious traditions, trauma, gender, history, clinical work and the legacies of the Holocaust on psychoanalytic theory. Creating an intimate environment for interdisciplinary dialogue, this is an essential book for students, scholars and clinicians alike, who seek to understand the continued significance of the multiple connections between psychoanalysis and Jewish thought. (shrink)

Explores the attitudes of the philosopher, Voltaire, and how they were influenced by his studies of Newton. Specifically looked at are his beliefs on physics, chemistry, astronomy, biology and even magic and medicine.

In Minimal Rationality, Christopher Cherniak boldly challenges the myth of Man the the Rational Animal and the central role that the "perfectly rational...

By mid-2019 there were more than 80 AI ethics guides available in the public domain. Despite this, 2020 saw numerous news stories break related to ethically questionable uses of AI. In part, this is because AI ethics theory remains highly abstract, and of limited practical applicability to those actually responsible for designing algorithms and AI systems. Our previous research sought to start closing this gap between the ‘what’ and the ‘how’ of AI ethics through the creation of a searchable typology (...) of tools and methods designed to translate between the five most common AI ethics principles and implementable design practices. Whilst a useful starting point, that research rested on the assumption that _all_ AI practitioners are aware of the ethical implications of AI, understand their importance, and are actively seeking to respond to them. In reality, it is unclear whether this is the case. It is this limitation that we seek to overcome here by conducting a mixed-methods qualitative analysis to answer the following four questions: what do AI practitioners understand about the need to translate ethical principles into practice? What motivates AI practitioners to embed ethical principles into design practices? What barriers do AI practitioners face when attempting to translate ethical principles into practice? And finally, what assistance do AI practitioners want and need when translating ethical principles into practice? (shrink)

It has become increasingly common to endorse and implement anonymous grading as a way of promoting fairness or equality of opportunity in the classroom. The American Philosophical Association currently recommends anonymous grading, as do the Canadian Philosophical Association, the British Philosophical Association, the Society for Women in Philosophy, and Minorities and Philosophy. Despite its increasing prevalence, the practice has received surprisingly little attention in applied ethics. This paper begins filling this gap. I start by clarifying the ‘Standard Argument’ from fairness (...) or equality of opportunity for anonymous grading. I then argue that the Standard Argument fails to support current models for anonymous grading. The issue: current models for anonymous grading are practically self-undermining if the aim is to reduce violations of equality of opportunity or fairness. So, if we want to address bias in grading because we care about equality of opportunity or fairness, we need to change how we do it. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:The Common Good and the Global Emergency: God and the Built Environment by T. J. GorringeLibby GibsonThe Common Good and the Global Emergency: God and the Built Environment T. J. Gorringe New York: Cambridge University Press, 2011. 309 pp. $90.00Building on arguments set forth in A Theology of the Built Environment: Justice, Empowerment, and Redemption (2002), theologian Timothy Gorringe begins The Common Good and the Global Emergency by (...) exploring whether an idea of the common good is relevant in a multicultural society and, if so, how an account of the common good can give rise to an alternative economic paradigm grounded in grace. While respect for cultural differences and the rise of individualism may argue against a robust understanding of the common good, Gorringe looks to the concept of oikonomia, or household management, to express the concept of managing “our affairs in such a way as to further what we perceive to be good ends” (35). Since our understanding of the economy shapes every aspect of the built environment, Gorringe traces local, regional, and national economies to what Wendell Berry calls “the great economy” or God’s creation, redemption, and sustenance of all things.Gorringe grounds his arguments about the common good in his Trinitarian theology of the built environment, expressed as God the Creator, God the Reconciler, and God the Redeemer. The triune perichoretic nature of God is inherently relational; therefore, as humans made in God’s image, we cannot ignore our interdependence. While God the Creator offers a sense of the common good springs from creation, God the Reconciler gives Gorringe traction to discuss the many barriers—race, gender, class, and space—that divide human beings and how our built environments structure these separations. God the Redeemer is concerned with empowering human beings to challenge all things that destroy life; thus Gorringe sees his project as contributing a theology of liberation committed to justice and fullness of life for all humans.Gorringe argues that our best chance to identify a common good rests on constructively addressing the common bad that he calls the global emergency. This emergency can be seen in the doubling of the world’s population in the past forty years, the problem of climate change, and global resource depletion. Seeing climate change and food, water, and energy issues as among the most pressing ethical issues of the coming decades, Gorringe challenges the reader to examine how our current common values have degraded the environment [End Page 202] and the lives of people worldwide. Since he specifically addresses the built environment, Gorringe’s purview is necessarily anthropocentric and justified by the doctrine of incarnation. Yet the Creator God expresses great wisdom in the laws of nature, and much could be learned from the “built” environments in the animal kingdom. While this line of thought would clearly depart from the rigorous academic method of Gorringe’s analysis, the book arose from a feeling that the Lord instructed him to continue working in this area, and attending to other nonrational sources of wisdom could greatly enhance our understanding of God’s grace in all the world.Gorringe acknowledges that the chapters do not unfold linearly, and that he seeks to point out points of confluence. The fluidity with which he addresses theological, political, economic, architectural, sociological, and ethical issues leads the reader to an overall picture of the common good and its powers to liberate us from injustice while an exact map of this process may be difficult to draw. Gorringe clearly and directly addresses both critics and supporters of his previous work on the built environment and solidifies his case for attending to the ways that our built environments could express a common good, grounded in grace, that allows for the fullness of life for all beings.Libby GibsonVirginia Theological SeminaryCopyright © 2013 Society of Christian Ethics... (shrink)

Attention has become increasingly focused in recent years on the role agri-food system transformations have played in driving the global diet-related chronic disease burden. Identifying the role played by the food-consuming industries (predominantly large manufacturers, processors, distributors, and retailers) in particular, and identifying possibilities to facilitate healthier diets through intervening in these industries, have been identified as a research priority. This paper explores the potential for one promising analytic framework—the nutrition-oriented value chain approach—to contribute to this area, drawing on recent (...) insights from the global value chain (GVC) literature to develop an institutionally-enriched approach. The research focused on a canned deciduous fruit value chain linking growers, processors, and retailers in South Africa and Australia. Findings reveal the multiple drivers which have converged to shape this value chain over time, and the key actors which are influencing product availability, composition, price, and promotion within this sector. With its emphasis on identifying implications for end-consumption, rather than economic outcomes within the chain, nutrition-oriented value chain research represents a significant shift in focus for the GVC framework. Therefore, an immediate opportunity for further research is to extend the analytic framework to primary research on end-consumption behaviours. (shrink)

As children gradually master grammatical rules, they often go through a period of producing form‐meaning associations that were not observed in the input. For example, 2‐ to 3‐year‐old English‐learning children use the bare form of verbs in settings that require obligatory past tense meaning while already starting to produce the grammatical –ed inflection. While many studies have focused on overgeneralization errors, fewer studies have attempted to explain the root of this earlier stage of rule acquisition. In this work, we use (...) computational modeling to replicate children's production behavior prior to the generalization of past tense production in English. We illustrate how seemingly erroneous productions emerge in a model, without being licensed in the grammar and despite the model aiming at conforming to grammatical forms. Our results show that bare form productions stem from a tension between two factors: (1) trying to produce a less frequent meaning (the past tense) and (2) being unable to restrict the production of frequent forms (the bare form) as learning progresses. Like children, our model goes through a stage of bare form production and then converges on adult‐like production of the regular past tense, showing that these different stages can be accounted for through a single learning mechanism. (shrink)

This article closely reads “Chelsea Girls,” an autobiographical short story by Eileen Myles that depicts her experience caring for the diabetic, bipolar poet James Schuyler when she was a young writer getting started in East Village in the late 1970s. Their dependency relationship is a form of queer kinship, an early version of the caring relations between lesbians and gay men that HIV/aids would demand over the next two decades as chosen families emerged to nurture gay men and lesbians rejected (...) by their families of origin. The representation of queer kinship offers an alternative to more traditional portrayals of care in literature that focus on the heteronormative family, a site of care that feminist dependency theory also paradoxically privileges. This article synthesizes insights from queer theory and critical disability studies in order to expand our understanding of the roles participants in care can play, the ways they can feel, and the outcomes they can achieve. Myles and Schuyler’s dependency relationship was sustaining for both of them and also critical for her development as a pioneering lesbian poet in an art world still dominated by men. (shrink)

During this time of ecological crisis, spiritual guides are needed to provide inspiration and impel action. In the Roman Catholic tradition, saints act as role models and are associated with particular causes, locations, or professions. Who, then, are the ecological saints, whose witness can inspire hope and action in support of the environment? This article explores that question in two ways. First the writings and accounts of saints who are traditionally connected to the environment are examined to produce six indicators (...) of the beliefs, characteristics, and actions of ecological saints. Second, a green gaze is applied to Saint Marguerite Bourgeoys, a seventeenth‐century educator who lived in what would become Montreal, Canada, by comparing her writings and accounts of her life to the six indicators of an ecological saint. Identifying more ecological saints can promote environmental responsibility, and the six indicators of an ecological saint can be the lens through which beloved saints are re‐examined. (shrink)

In the writings of Pierre Teilhard de Chardin, the word “nature” occurs more than a thousand times, though this term is not listed in the Teilhard Lexicon by Siôn Cowell. A qualitative analysis of nature throughout Teilhard's writings produced 13 distinct definitions that can be summarized into five categories; nature can be an inherent way of being, sacred, an object, or that which is not artificial. The multivalent term has produced different interpretations of Teilhard's work, specifically in the ecological eschatological (...) question of whether living organisms will be included in the final transformation. Theologians’ responses to this question range from affirmation to dissension, with varying levels of certainty, demonstrating the variability that can be caused by ambiguous language. (shrink)

History in times of crisis is practical: future action depends on historical framing. Moving beyond “human scales” to include the evolutionary and the geological, and beyond humans to include other species, demands different approaches and new “archives” like ice-cores. This paper considers history in the Long Now, and particularly how museums and big public arts institutions develop new sorts of history through practical story-telling, taking seriously the notion that “the central role of museums [is] both an expression of cultural identity (...) and … a powerful force for human development and education.” The museum has a particular value as “slow media”, deepening news stories in times of rapid change. The new epoch of Earth, the Anthropocene, where humans have become a geological force, poses challenges for exhibitions, but also reshapes museums themselves. Crucial to managing stories, collections and objects in Anthropocene times is the capacity to change course, to remain open to new developments, using performances, events and “pop-up” exhibitions alongside traditional museum offerings. New Museology regards stories as the fundamental unit of museums. Thus, the curation of stories is central work. No longer are museums defined solely by objects: the artistic and the ephemeral are all part of story-telling. (shrink)

This study takes inquiry as the starting point for epistemological theorising. It uses this idea to develop new and systematic answers to some of the most fundamental questions in epistemology, including about the nature of core epistemic phenomena as well as their value and the extent to which we possess them.

The coherence objection to the doctrine of the Incarnation maintains that it is impossible for one individual to have both the attributes of God and the attributes of a human being. This article examines Thomas Aquinas’s answer to this objection. I challenge the dominant, mereological interpretation of Aquinas’s position and, in light of this challenge, develop and defend a new alternative interpretation of Aquinas’s response to this important objection to Christian doctrine.

Assertion is the central vehicle for the sharing of knowledge. Whether knowledge is shared successfully often depends on the quality of assertions: good assertions lead to successful knowledge sharing, while bad ones don't. In Sharing Knowledge, Christoph Kelp and Mona Simion investigate the relation between knowledge sharing and assertion, and develop an account of what it is to assert well. More specifically, they argue that the function of assertion is to share knowledge with others. It is this function that supports (...) a central norm of assertion according to which a good assertion is one that has the disposition to generate knowledge in others. The book uses this functionalist approach to motivate further norms of assertion on both the speaker and the hearer side and investigates ramifications of this view for other questions about assertion. (shrink)

In recent years, the concept of a ‘prohibition against representation’ and its ethical andpolitical implications for artistic practices past, present and future have been subjected torenewed critical scrutiny. While this interdiction derives from the Second Commandmentgiven by God to Moses, forbidding the creation of graven images or idols, it hasfrequently been invoked in secular contexts, and has acquired special resonance inongoing debates about the difficulty of adequately representing the event which hasbeen called the Holocaust or Shoah. The persistent claim that (...) the Nazis’ persecution ofthe Jews and other communities remains beyond or unsusceptible to representation,and more specifically the assertion that it cannot or should not be recuperated withinimages, are often informed by a particular understanding of the Bilderverbot . However, certain survivors and scholarshave queried whether it is legitimate or helpful to reactivate this injunction in theaftermath of such atrocities. Jorge Semprun, Jacques Rancière, Jean-Luc Nancy andothers have variously criticised this move, along with associated rhetorics of ‘ineffability’,as confused and obscurantist, politically misleading and morally suspect.1Nancy, theauthor of one of the most forceful critiques in this vein, warns that the allegation thatrepresentation of the Holocaust is illegitimate rests on a misunderstanding ormisapplication of the original religious prohibition which he seeks to correct;‘“representation of the Shoah”’, he concludes, ‘is not only possible and licit, but in fact also necessary and imperative’. (shrink)

Highlights of a difficult history -- The preliminary identification of our topic -- Approaches -- Bradley's protest -- James's disjunctive theory -- The source of Bradley's dissatisfaction -- Behaviourism and after -- Heirs of Bradley in the twentieth century -- The underlying metaphysical issue -- Explanatory tactics -- The basic distinction -- Metaphysical categories and taxonomies -- Adverbialism, multiple realizability, and natural kinds -- Adverbialism and levels of explanation -- Taxonomies and supervenience relations -- Rejecting the process : first view (...) -- Supervenience-failure -- The modal commitments of the process : first view -- The interference argument : a putative problem for adverbialist accounts -- Cognitive unison -- The problem with attitude based adverbialism -- Gilbert Ryle and Alan White -- White's argument against disposition-based adverbialism -- The cognitive unison theory -- Tasks -- Cognitive processes -- Potential service of a task -- Superordinate tasks -- Some features of the theory -- Divided attention -- Degrees of attention and merely partial attention -- The causal life of attention -- Mental causation -- How to respond to mental causation objections -- The causal role of attention -- Attention as an enabling condition -- Counterfactuals -- The causal relevance of attention per se -- Counterfactuals and causally relevant properties -- Objections to counterfactual analysis of causation and of causal relevance -- The extrinsicness of unison -- The privative character of unison and the problem of absence causation -- Causal exclusion -- Consequences for cognitive psychology -- Psychology and metaphysics -- The metaphysical commitments of the process-identifying project -- The diverse explanatory construals of current psychological results -- Reasons for deflation -- Inductively unreliable properties -- Questions without answers -- The positive payoff -- Philosophical work for the theory of attention -- Putting attention to philosophical work -- Attention and reference -- Attention and consciousness -- Prospects for optimism. (shrink)

Auditors’ virtue comprises those qualities of character that manifest the ideals of the audit community (c.f., Maclntyre, 1984, After Virtue. (University of Notre Dame Press, Notre Dame)), and are instrumental in ensuring that auditors’ professional judgment is exercised according to a high moral standard (Thorne, 1998, Research on Accounting Ethics. (JAI Press, Greenwich, CT)). Nevertheless, the lack of valid and reliable quantitative measures of auditors’ virtue impedes research that furthers our understanding of how best to promote virtue in the audit (...) community. To address this gap, we develop two measures of auditors’ virtue. We report the results of the validity and reliability of the scales. In addition, we use the findings from the administration of these scales to professional accountants to refine and validate the theoretical characterization of virtues developed by Pincoffs (1986, Quandaries and Virtues. University Press of Kansas, Lawrence, KS) and Libby and Thorne (2004, Business Ethics Quarterly). In so doing, this study provides a foundation by which future audit research can study ways to ensure that auditors’ virtue is promoted throughout the audit community. (shrink)

Auditors' virtue comprises those qualities of character that manifest the ideals of the audit community ), and are instrumental in ensuring that auditors' professional judgment is exercised according to a high moral standard ). Nevertheless, the lack of valid and reliable quantitative measures of auditors' virtue impedes research that furthers our understanding of how best to promote virtue in the audit community. To address this gap, we develop two measures of auditors' virtue. We report the results of the validity and (...) reliability of the scales. In addition, we use the findings from the administration of these scales to professional accountants to refine and validate the theoretical characterization of virtues developed by Pincoffs and Libby and Thorne. In so doing, this study provides a foundation by which future audit research can study ways to ensure that auditors' virtue is promoted throughout the audit community. (shrink)

The ethics of autonomous cars and automated driving have been a subject of discussion in research for a number of years :28–58, 2016). As levels of automation progress, with partially automated driving already becoming standard in new cars from a number of manufacturers, the question of ethical and legal standards becomes virulent. For exam-ple, while automated and autonomous cars, being equipped with appropriate detection sensors, processors, and intelligent mapping material, have a chance of being much safer than human-driven cars in (...) many regards, situations will arise in which accidents cannot be completely avoided. Such situations will have to be dealt with when programming the software of these vehicles. In several instances, internationally, regulations have been passed, based on legal considerations of road safety, mostly. However, to date, there have been few, if any, cases of a broader ethics code for autonomous or automated driving preceding actual regulation and being based on a broadly composed ethics committee of independent experts. In July 2016, the German Federal Minister of Transport and Digital Infrastructure, Alexander Dobrindt, appointed a national ethics committee for automated and connected driving, which began its work in September 2016. In June 2017, this committee presented a code of ethics which was published in German and in English. It consists of 20 ethical guidelines. Having been a member of this committee, I will present the main ethical topics of these guidelines and the discussions that lay behind them. (shrink)

This article represents conversations with the American composer Libby Larsen in which she described her beliefs about music, music education, and the dilemmas that our current system faces as we seek to provide relevant and meaningful music education to our students. Our conversation explores such topics as cognitive psychology, music theory, cultural practices and developments in American culture, and current music education practices. Larsen brought up many questions about music education in America, providing some suggestions for the future and (...) posing problems for which the solution may require a great deal of imagination by music education teachers. The article is structured as a Socratic dialogue, in which Larsen constructs an inductively strong argu- ment for making radical changes to current music education practice. (shrink)

In this essay, I argue that a proper understanding of the historicity of love requires an appreciation of the irreplaceability of the beloved. I do this through a consideration of ideas that were first put forward by Robert Kraut in “Love De Re” (1986). I also evaluate Amelie Rorty's criticisms of Kraut's thesis in “The Historicity of Psychological Attitudes: Love is Not Love Which Alters Not When It Alteration Finds” (1986). I argue that Rorty fundamentally misunderstands Kraut's Kripkean analogy, and (...) I go on to criticize her claim that concern over the proper object of love should be best understood as a concern over constancy. This leads me to an elaboration of the distinct senses in which love can be seen as historical. I end with a further defense of the irreplaceability of the beloved and a discussion of the relevance of recent debates over the importance of personal identity for an adequate account of the historical dimension of love. (shrink)

This article seeks to highlight the relevance of Marie-José Mondzain's trailblazing writings on Byzantine image theory and its modern legacy, with particular reference to Image, icône, économie (Im...

Concerns that cash payments to people who inject drugs (PWID) to reimburse research participation will facilitate illicit drug purchases have led some ethical authorities to mandate department store/supermarket vouchers as research reimbursement. To examine the relative efficacy of the two forms of reimbursement in engaging PWID in research, clients of two public opioid substitution therapy clinics were invited to participate in a 20–30 min, anonymous and confidential interview about alcohol consumption on two separate occasions, 4 months apart. Under the crossover (...) design, at Time 1, clients of Clinic 1 were offered $A20 cash as reimbursement, while clients of Clinic 2 were offered an $A20 voucher; at Time 2, the form of reimbursement was reversed. Using clinic records to determine the denominator (number of clients dosed), we found that compared with clients offered a voucher, a significantly higher proportion of clients who were offered cash participated in the survey (58% (139/241) vs 74% (186/252); χ2=14.27; p=0.0002). At first participation, respondents most commonly reported planning to purchase food/drinks/groceries (68%), cigarettes (21%) and transport/fuel (11%) with their payments, with those reimbursed in cash more likely to report planning to fund transport/fuel (19% vs 1%; p<.01) and less likely to report planning to purchase food/drinks/groceries (62% vs 76%; p=0.02). Just three out of 155 cash participants reported planning to purchase illicit drugs with their payment. Results demonstrate that modest cash payments enhanced recruitment of this group, an important consideration given the challenges of delineating the parameters of a population defined by illegal activity, seemingly without promoting excessive additional drug use. (shrink)

This handbook article gives a critical overview of recent discussions of epistemic authority. It favors an account that brings into balance the dictates of rational deference with the ideals of intellectual self-governance. A plausible starting point is the conjecture that neither should rational deference to authorities collapse into total epistemic submission, nor the ideal of mature intellectual self-governance be conflated with (illusions of) epistemic autarky.

In this paper, we develop a typology of auditors’ virtues through in-depth interviews with nine exemplars of the audit community.We compare this typology with prescribed auditors’ virtues as represented in the applicable Code of Professional Conduct. Ourcomparison shows that the Code places a primary emphasis on mandatory virtues including the virtues of “independent,” “objective,”and “principled.” While the non-mandatory virtues, which involve “going beyond the minimum” and “putting the public interest foremost,” were identified by our exemplars as essential to the auditor’s (...) role, they received little or no emphasis in the Rules of Professional Conduct. We find this particularly alarming, given that the exemplars interviewed for this study viewed these virtues are essential to the auditors’ role. If the audit profession wishes to uphold public confidence by encouraging the possession of non-mandatory auditors’ virtues, our research suggests that non-mandatory auditors’ virtues should be explicitly described and included in rules of professional conduct. (shrink)

Growing supermarket dominance and the expansion of own-label market share in Australia has put considerable pressure on agri-food manufacturers, and the recent movement of a number of manufacturing operations off-shore has attracted widespread attention. This paper examines the pursuit of an international manufacturing base by SPC Ardmona, one of Australia’s major fruit and vegetable processors, with a focus on strategic alliances formed with Siam Foods in Thailand and Rhodes Food Group in South Africa/Swaziland. Strategic horizontal alliances have become increasingly important (...) for manufacturers seeking to counter retailer dominance, yet have received little attention in the agri-food literature. The two alliances examined in this paper illustrate the profound importance of prevailing societal and institutional environments in which production networks ‘touch-down’, and their influence on firm-level dynamics of trust, motivation, corporate values, and strategic objectives. Horizontal alliances can offer a promising alternative to cut-throat competition and a ‘race- to-the-bottom’ between agri-food manufacturers. However, with own-label sourcing strategies deepening competition between geographically-disparate manufacturers, identifying compatible alliance partners is likely to become an increasingly greater challenge. (shrink)

Christopher Hookway presents a series of essays on the work of Charles Sanders Peirce (1839-1913), the 'founder of pragmatism' and one of the most important and original American philosophers.