The International Federation of Accountants (IFAC) has issued a revised “Code of Ethics for Professional Accountants” (IFAC Code). The IFAC Code is intended to be a model code of ethics for national accounting organizations throughout the world. Prior research demonstrates that approximately 50% of IFAC member organizations have adopted the IFAC Code as their organizational code of conduct. There is therefore empirical evidence that international convergence of accounting ethical standards is occurring. We employ Hofstede’s ( 2008 , http://www.geert-hofstede.com/hofstede_dimensions.php ) cultural (...) dimensions in an attempt to empirically explain accounting organizations’ decisions about whether to adopt the IFAC Code or to retain their organization-specific code. Our results indicate that accounting organizations in cultures with high levels of Individualism and Uncertainty Avoidance are less likely to adopt the model IFAC Code. Organizations in high Individualism and Uncertainty Avoidance societies are therefore less likely to surrender the setting of ethical standards to an outside, international organization. (shrink)

The International Federation of Accountants (IFAC) has recently issued a revised "Code of Ethics for Professional Accountants" (IFAC Code). As a requirement for membership in IFAC, a national accounting organization must either adopt the IFAC Code or adopt a code of conduct that is not "less stringent" than the IFAC Code. In this paper, we examine the extent to which 158 national accounting organizations have adopted the revised IFAC Code as their own. Our results indicate that 80 of our sample (...) organizations have adopted the IFAC Code (sometimes with minor modifications), while the remaining 78 opted not to utilize the model IFAC Code. We then test the hypothesis that national accounting organizations in lower income economies would be less likely to adopt the IFAC Code than those in high income economies. Our results do not support the hypothesis. We argue that one potential reason for such a finding is that adopting the IFAC Code may be a cost effective means of adopting a code of ethics for organizations in lower income economies. (shrink)

This dissertation aims to analyze, clarify, and reconstruct the concept of class consciousness by developing a dialectical account of political agency at work in the concept. I defend a dialectical account of agency, that includes both the way in which individuals come together to form groups, but also the capacity of a collective to transform social conditions. I argue that this account of political agency is necessary in order to understand the possibility of social transformation or change. I trace the (...) development of the relationship between consciousness and agency in the early tradition of Western Marxism, focusing primarily on the account of class consciousness given by Georg Lukács in History and Class Consciousness. Against his account of the world historical agency of a unified proletariat, however, I defend Theodor Adorno’s insistence on nonidentity, and the importance of unreconciled groups in capitalist society. In order to understand these groups, such as the vanguard, party, or proletariat, we must understand the way in which individuals form groups, as well as their inherent collectivity. -/- My account of the political agency at work in the concept of class consciousness is broadly speaking pluralist. I argue that a multiplicity of methodologies is needed in order to arrive at a complete picture of the concept. I defend an account of class consciousness that is neither reductive nor deflationary with respect to other dimensions of social domination. This class forward approach seeks to build intersectional political coalitions in order to undertake revolutionary action. Successful revolutionary social transformation is never guaranteed in advance; however, the concept of class consciousness, reconstructed through the lens of political agency, offers conceptual resources to address the problems of today, for the sake of a better tomorrow. (shrink)

_ Source: _Volume 39, Issue 3, pp 205 - 234 For many people across the world, experiences of depression include features that extend beyond the biopsychiatric model, which predominates in research on the relationship between religious and spiritual coping and depressive symptoms. How does attending to these diverse experiences of depression challenge our understanding of the dynamic between religiosity and depression? This paper presents thirteen qualitative interviews among economically marginalized mothers in the metro-Boston area. Analyzing these narratives presents a complex (...) picture of the way chronic situational stress lies beneath their experiences of depression. From this expanded view of depressive experiences, we analyze the religious coping strategies of social support and meaning making to reveal the holistic, yet often ambiguous, ways these mothers engaged religious and spiritual resources to forge hope amidst chronic stress. (shrink)

The mechanism(s) by which lentiviruses and related non‐oncogenic retroviruses (e.g. HTLV‐III, the etiologic agent of AIDS) escape immune surveillance, and thereby create long term progressive disease conditions, has been unknown until recently. Studies with two lentiviruses have begun to illuminate the mechanisms. In one, antigenic drift in the virus appears to be the primary mechanism of escape from immune surveillance; in the second, selective masking of the viral envelope glycoprotein epitope, which normally elicits neutralizing anti‐body, appears to provide the means (...) of escape. (shrink)

The connection between the prophecies of Isaiah and the subsequent destruction of Jerusalem provides the essential clue to understanding the unity of this prophetic book.

This chapter discusses the psychological process of selectively attending to one source of information to the exclusion of others. In a meta-analysis, it reviews different tasks used to study selective attention, under the construct of conflict resolution, as assessed with functional imaging techniques. Both the anterior cingulate cortex and the dorsolateral prefrontal cortex are involved in some aspect of conflict resolution, which is likely related to different mechanisms. The theme of heterogeneity of function is reflected in these results.

Para o autor, o tema das relações entre ciência e espiritualidade merece renovado espaço ante o grande público e, não menor, no ambiente escolar ou familiar. Para ele, pessoas sábias, e não apenas letradas, partem para a aventura de desbravar tanto o mundo exterior da ciência quanto o mundo interior do espírito humano. Clemente acredita que na sociedade do conhecimento e da informação em que se vive, aprendem-se tantas coisas, muitas das quais de parco sentido e propósito. Mas é preciso (...) atravessar o rio da vida com segurança. Ciência e transcendência, para o autor, quando integradas, constituem a via disponível ao ser humano para conhecer a verdade e o bem, anseios maiores que, no íntimo, todos têm. (shrink)

This article demonstrates that immoralism does not sum up the Nietzschean position. Nietzsche made use of ethical categories - notably the categories of “duty”, “virtue”, “justice” or “compassion” - in order to propose a new philosophy of the body. In this attempt to plunge morality back into the heart of organism, Nietzsche reforms morality on physiological grounds. This gesture aims at reconstructing the laws of action.

Functional diversity holds the promise of understanding ecosystems in ways unattainable by taxonomic diversity studies. Underlying this promise is the intuition that investigating the diversity of what organisms actually do—i.e. their functional traits—within ecosystems will generate more reliable insights into the ways these ecosystems behave, compared to considering only species diversity. But this promise also rests on several conceptual and methodological—i.e. epistemic—assumptions that cut across various theories and domains of ecology. These assumptions should be clearly addressed, notably for the sake (...) of an effective comparison and integration across domains, and for assessing whether or not to use functional diversity approaches for developing ecological management strategies. The objective of this contribution is to identify and critically analyze the most salient of these assumptions. To this aim, we provide an “epistemic roadmap” that pinpoints these assumptions along a set of historical, conceptual, empirical, theoretical, and normative dimensions. (shrink)

We argue that no attempt of reducing meaning to a systematic set of rules, according to which the role of linguistic expressions is to be normatively defined, can be abstracted from an irreducibly decisional compound. By comparing Lorenzen’s project of building an Ortho-languageand Brandom’s inferentialist take on meaning, we distinguish two ways of acknowledging this fact, while claiming that Lorenzen’s take is more genuinely constructive, insofar as choices be thought of as genuine features of constructions. It brings into a new (...) perspective the relation between dialogical constructivism and Brouwer’s intuitionism. Finally we bring up a philosophical argument for the claim that interaction rules should be indexed on players and on their choices, when providing deontic bases to semantics. (shrink)

A decolonial practice and understanding of education (whether theological or otherwise) requires engaging, subverting, deposing and reimagining a whole ecology of imaginaries, practices, structures, institutionalities, traditions, power asymmetries etc.: a task that is far beyond the capacities of any individual, community or even generation. Cognisant of this reality, the article foregrounds the question of pedagogy in theological education (but only as an integral part of the colonial/decolonial ecology of education) and argues that in so far as our pedagogies in theological (...) education treat students primarily as ‘thinking creatures’, we are engaging in a dis-membering pedagogy that reproduces the coloniality of being. I identify a Cartesian anthropology (‘ego cogito sum’) – engendering a host of dualisms giving artificial supremacy to certain dimensions of reality over others – as a key animating source of dis-membering pedagogies. Drawing on the ‘pedagogical excess’ (i.e. underexplored pedagogical themes) in the theological anthropology of Simon Maimela in conversation with pedagogical visions that cohere and extend his anthropological commitments, I argue that a re-membering pedagogy is, at minimum: a pedagogy of performative action, embodiment and (community based) liminality. I argue throughout the article that in the work of re-sourcing our animating anthropologies and re-imagining our pedagogies, we are engaged in the healing work of re-membering that which coloniality has torn apart: theory and practice, mind and body, the individual and relationality, the student and the teacher, the theological school and society. Contribution: This article outlines my attempts to theoretically and theologically ground (and extend) my espoused pedagogical commitments forged at the intersection of my community work and teaching as a theological educator in an undergraduate BTh programme. This article invites other theological educators to become conscious of the theological anthropology that their espoused pedagogical commitments assume and reflect on the pedagogical commitments that their theological anthropology entails, especially as it relates to the ongoing calls for the Africanisation/decolonisation of theological education in South Africa. (shrink)

BackgroundThe biopharmaceutical industry operates at the intersection of life sciences, clinical research, clinical care, public health, and business, which presents distinct operational and ethical challenges. This setting merits focused bioethics consideration to complement legal compliance and business ethics efforts. However, bioethics as applied to a biopharmaceutical industry setting often is construed either too broadly or too narrowly with little examination of its proper scope.Main textAny institution with a scientific or healthcare mission should engage bioethics norms to navigate ethical issues that (...) arise from the conduct of biomedical research, delivery of clinical care, or implementation of public health programs. It is reasonable to assume that while bioethics norms must remain constant, their application will vary depending on the characteristics of a given setting. Context “specification” substantively refines ethics norms for a particular discipline or setting and is an expected, needed and progressive ethical activity. In order for this activity to be meaningful, the scope for bioethics application and the relevant contextual factors of the setting need to be delineated and appreciated. This paper defines biopharmaceutical bioethics as: the application of bioethics norms (concepts, principles, and rules) to the research, development, supply, commercialization, and clinical use of biopharmaceutical healthcare products. It provides commentary on this definition, and presents five contextual factors that need to be considered when applying bioethics norms to a biopharmaceutical industry setting: (1) dual missions; (2) timely and pragmatic guidance; (3) resource stewardship; (4) multiple stakeholders; and (5) operational complexity.ConclusionUnderstanding the scope of the biopharmaceutical enterprise and contextual factors of a biopharmaceutical industry setting is foundational for the application of bioethics norms. Establishing a common language and approach for biopharmaceutical bioethics will facilitate breadth and depth of discussion and subsequent implementation to benefit patients, the healthcare system and society. (shrink)

L’accès à la nourriture est le premier besoin de l’humanité et l’arme alimentaire correspond à l’ensemble des moyens mis en œuvre pour affamer volontairement une population. Quand un pays dispose du monopole d’exportation d’une denrée agricole essentielle ou d’une position dominante sur le marché d’une telle denrée, il peut utiliser ses moyens de gestion et de stockage pour exercer des pressions politiques sur les pays importateurs de cette denrée. L’arme alimentaire est donc un pouvoir mortel qu’un ou plusieurs exportateurs de (...) céréales (notamment) peuvent détenir en condamnant à la famine un pays importateur dépendant. L’usage de l’arme alimentaire a été maintes fois observé au cours de l’histoire. Notre analyse retrace les formes variées de l’arme alimentaire, les conditions économiques de sa mise en œuvre, ses conséquences ainsi que les moyens de s’en protéger quand les pays sont menacés par cette arme. Nous étudions les textes économiques entre le xvii e et le xix e siècle, période au cours de laquelle la question des vivres devient une question centrale pour les économistes. Codes JEL : B11, B12. (shrink)