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)

'dealing with a special problem and limited in its proof. . .shows how Aristotelian Bacon was in his methodology'; Vickers 1992, 505 dislikes intensely.

This book is a collection of papers presented at an interdisciplinary workshop at the Calgary Institute for the Humanities in May 1980. The three broad issues covered are: the physician-patient relationship, the allocation of responsibility among doctors and nurses, and the political and social framework of the health care system. The first set of essays is concerned with the moral and legal aspects of the physician-patient relationship. The link between knowledge and power is examined as well as the moral dilemmas (...) posed by medical technology. These initial essays would alone justify this publ. (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)

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)

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)

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)

Background and objective: Code status discussions may fail to address patients’ treatment-related goals and their knowledge of cardiopulmonary resuscitation (CPR). This study aimed to investigate patients’ resuscitation preferences, knowledge of CPR and goals of care. Design, setting, patients and measurements: 135 adults were interviewed within 48 h of admission to a general medical service in an academic medical centre, querying code status preferences, knowledge about CPR and its outcome probabilities and goals of care. Medical records were reviewed for clinical information (...) and code status documentation. Results: 41 (30.4%) patients had discussed CPR with their doctor, 116 (85.9%) patients preferred full code status and 11 (8.1%) patients expressed code status preferences different from the code status documented in their medical record. When queried about seven possible goals of care, patients affirmed an average of 4.9 goals; their single most important goals were broadly distributed, ranging from being cured (n = 36; 26.7%) to being comfortable (n = 8; 5.9%). Patients’ mean estimate of survival to discharge after CPR was 60.4%. Most patients believed it was helpful to discuss goals of care (n = 95; 70.4%) and the chances of surviving inhospital CPR (n = 112; 83.0%). Some patients expressed a desire to change their code status after receiving information about survival following inhospital CPR (n = 11; 8.1%) or after discussing goals of care (n = 2; 1.5%). Conclusions: Doctors need to address patients’ knowledge about CPR and take steps to avoid discrepancies between treatment orders and patients’ preferences. Addressing CPR outcome probabilities and goals of care during code status discussions may improve patients’ knowledge and influence their preferences. (shrink)

Sartre’s phenomenological view of consciousness gives primacy to the thesis that all consciousness is nonthetically aware of itself, i.e., pre-reflectively aware of itself but not as an object. Few commentators, however, have explained Sartre’s grounds for holding this thesis, despite his view that the thesis’s truth underwrites the certainty of the Cartesian cogito and thereby the method of Sartre’s own phenomenological ontology. I document three lines of support for the thesis, the most promising of which consists in a proof by (...) cases. Namely, Sartre’s texts contain the argument that the existence of nonthetic consciousness is the only satisfactory explanation of the Cartesian cogito’s certainty. The paper concludes with an examination of whether and how nonthetic consciousness can serve as a foundation for Sartre’s method of phenomenological ontology. (shrink)

This chapter argues that J. P. Sartre has overlooked two motivations in developing his theory of temporality: first, to found the method of phenomenological ontology; and, second, to show that human freedom, pace I. Kant, must be situated within the empirical world. Sartre argues that consciousness is nothingness’s origin by having the ontological characteristic of being “its own nothingness”. Sartre begins his account by noting that temporality is “an organized structure” such that the three temporal dimensions—past, present, and future—are not (...) externally related but rather internally or synthetically related to one another. Sartre then uses phenomenological description to elucidate the past’s true ontological status. Sartre seeks an account according to which time’s successive moments are not only separable but also unified in some way, i.e. have “a form of synthesis”. Sartre clarifies that it is one and the same phenomenon both for a present to change into the past and for a new present to arise. (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)

Scientific claims implicitly invite criticism. While we might expect that challenging an epistemic authority in religious circles would be seen as an illegitimate activity (e.g. heresy) and met with suppression, challenging an epistemic authority in scientific circles is supposed to be a legitimate form of engagement, and should (ideally) be met with reasoned argument based in empirical evidence. Given this implicit invitation to challenge scientific claims, and the sweeping knowledge claims often made by today’s scientists, it is hardly surprising that (...) people outside narrowly defined scientific communities (i.e. science’s “public”) often challenge the truth of scientific consensuses. The scrutiny of scientific claims by non-scientist members of the public is quite understandable and in many ways unobjectionable, given the role that science advice increasingly plays in our society’s governance structures and public policy making. As scientists increasingly play policy-maker, they become doubly subject to public criticism: first as a scientist making substantive claims about reality and second as public-interest decision-maker making important decisions about public policy. Thus, for the scientist’s social role as epistemic authority to remain justified, public criticism of science should ideally be entertained and answered by practicing scientists. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Journal of the History of Philosophy 39.3 (2001) 447-448 [Access article in PDF] Brigitte Sassen, translator and editor. Kant's Early Critics: The Empiricist Critique of the Theoretical Philosophy. New York: Cambridge University Press, 2000. Pp. ix + 331. Cloth, $54.95. Brigitte Sassen has translated and edited an extremely useful collection of texts dating from the years 1782 to 1789. Most of the texts were written by Kant's empirically minded (...) critics, but a few are the work of defenders of the Critical philosophy. Although some have been translated before—e.g., the notorious Feder/Garve review of the first Critique that prompted Kant's vitriolic response in the Prolegomena, the original Garve review that served as the basis of the Feder/Garve review, and Jacobi's critique of Kant's transcendental idealism—the entire anthology is the first ever to be devoted exclusively to English translations of some of the first reactions to and defenses of Kant's theoretical philosophy. All of this makes for an exciting event in Kant studies.Sassen identifies three major trends in Kant criticism that began in 1782. The first is the empiricist reaction to Kant's theoretical writings. Sassen considers the year 1789 the endpoint of this trend, since critical attention, she argues, shifted around that time to the rationalist reaction to Kant's writings. The initial wave of rationalist criticism, which constitutes the second trend, lasted until 1793. The third and final trend, she says, is the more forward-looking one that eventually blossomed into the systems of post-Kantian thought.Given such a wealth of material, Sassen has focused on Kant's empiricist critics, choosing the writers and topics most representative of the overall empiricist critique of the 1780s. The selections are divided into five sections. The first consists of the Feder/Garve and Garve reviews (from 1782 and 1783, respectively). Since these were the very first reviews of the Critique of Pure Reason, they helped to formulate many of the classic objections to it. For example, not only does the standard charge of Berkeleyan idealism originate in these reviews, but Feder and Garve also express concerns about Kant's ability to distinguish between reality and illusion if nothing in sensation itself determines the understanding to combine sensations in one way as opposed to another. The second section contains discussions of the Transcendental Aesthetic, including an early version of the "neglected alternative" charge more famously made by Trendelenburg in the nineteenth century. Hermann Andreas Pistorius, one of the most sophisticated of Kant's empiricist critics, argues that Kant has not ruled out the possibility that space and time are both forms of sensibility and properties of things in themselves. The third section (especially Jacobi's famous critique) explores the relationship between appearances and things in themselves, the problem of affection, and other topics touching on the very nature of Kant's idealism. The fourth section deals with various issues involving the table of categories. For example, Kant's critics had doubts about its completeness, and they were also puzzled as to how a priori concepts could be applied to ordinary experience. The fifth and final section looks at the contrast between empiricism and purism, that is, the overall adequacy of empiricist and Kantian approaches to issues in metaphysics and epistemology. Here we find Pistorius once again writing thoughtfully about the Critical philosophy, this time in response to Carl Christian [End Page 447] Erhard Schmid, the author of a dictionary for the "easier use" of Kant's writings that went through several editions in the late 1780s and 1790s.This brief sketch of Sassen's book gives only an inadequate idea of its richness and usefulness. Her introduction, which is thorough and informative, patiently sorts out the various players in the debates of the 1780s, outlines their arguments with Kant and one another, and even describes the nature of periodical publication in late eighteenth-century Germany. The editorial apparatus includes short biographies of the participants in the debates as well as the other authors mentioned throughout the book... (shrink)

It has been suggested that damage to anterior regions of the left hemisphere results in a dissociation in the perception and lexical activation of past-tense forms. Specifically, in a lexical-decision task in which past-tense primes immediately precede present-tense targets, such patients demonstrate significant priming for irregular verbs (spoke–speak), but, unlike control participants, fail to do so for regular verbs (looked–look). Here, this behavioral dissociation was first confirmed in a group of eleven patients with damage to the pars opercularis (BA 44) (...) and pars triangularis (BA 45) of the left inferior frontal gyrus (i.e., Broca's area). Two conditions containing word-onset orthographic–phonological overlap (bead–bee, barge–bar) demonstrated that the disrupted regular-verb priming was accompanied by, and covaried with, disrupted ortho-phonological priming, regardless of whether prime stimuli contained the regular inflectional rhyme pattern. Further, the dissociation between impaired regular-verb and preserved irregular-verb priming was shown to be continuous rather than categorical; priming for weak-irregular verbs (spent–spend) was intermediate in size between that of regular verbs and strong verbs. Such continuous dissociations grounded in ortho-phonological relationships between present- and past-tense forms are predicted by single-system, connectionist approaches to inflectional morphology and not predicted by current dual-system, rule-based models. Event-related potential data demonstrated that N400 priming effects were intact for both regular and irregular verbs, suggesting that the absence of significant regular-verb priming in the response time data did not result from a disruption of lexical access, and may have stemmed instead from post-lexical events such as covert articulation, segmentation strategies, and/or cognitive control. (shrink)

The 1948 constitution of the World Health Organization (WHO) defines health as ‘a state of complete physical, mental and social well-being and not merely the absence of disease or infirmity’. It was a bold and revolutionary health idea to gain international consensus in a period characterized by fervent anti-communism. This article explores the genealogy of the health definition and demonstrates how it was possible to expand the scope of health, redefine it as ‘well-being’, and overcome ideological resistance to progressive and (...) international health approaches. The first part of the article demonstrates how the health definition was composed through a trajectory of draft ideas from scholars in the history of medicine, as well as political actors working to promote national health insurance. The definition was authored by League of Nations veteran Raymond Gautier, but secretly drew heavily on medical historian Henry E. Sigerist’s controversial book Socialized Medicine in the Soviet Union (1937). The second part analyses how it was possible to resist the ideological pushback against the WHO and secure US ratification. The WHO’s progressive constitution was not simply a deviation from dominant health ideas, but a direct outcome of the entrenched health conflict. The genealogy is based on original archival material from international organizations and US government archives. The article contributes to understandings of the political controversies surrounding the WHO and to scholarship on understandings of health. It also illustrates how influential health ideas cross the boundaries between politics and health sciences, as well as the boundaries between domestic health policy and global health. (shrink)

Emotions change over time. A comprehensive understanding of emotions will require that their temporal nature be observed and analysed. By observing emotion over time, one can disentangle and simultaneously analyse temporal variability within individuals and between-individual variability using a two-step process approach. First, within-person temporal patterns (e.g., covariation, lead–lag relation, periodicity, etc.) are assessed for each subject. Second, between-person analyses are conducted on the within-person patterns. These two steps can be done simultaneously with hierarchical linear models (HLM) or in two (...) actual steps with the process approach. HLM is limited to the intra-individual analysis of linear patterns (e.g., slope, intercept), whereas the process approach can be used to examine non-linear aspects of intra-individual change, such as multivariate patterns, within-subject skew, or phase relations between oscillating processes. In this paper we provide a description of the process approach and present several examples of, as well as suggestions for, intra-individual analysis applied to emotion and individual differences. (shrink)

This paper addresses the question of whether, according to Plato, there are forms of sensible qualities; it is also addressed to the wider question of whether there are forms of physical and material things more generally. In particular, it considers the tension raised by the following theses: (1) a Platonic form is the essence of some thing; (2) for Plato, those essences that are forms are imperceptible and are knowable through reasoning alone; (3) knowing the essence of a particular color (...) (e.g., red) requires presentation with the relevant sensible quality and hence requires sense perception; (4) if a sensible quality has an essence, then that essence is a form. The solution I defend to this puzzle basically consists of accepting (1) through theses (3) but denying thesis (4). Sensible qualities, according to Plato, do have essences, but specifying their essences does not require that one postulate a separate form. (shrink)

In recent years there has been a noticeable yet largely unacknowledged ‘pragmatic turn’ in the scientific realism debate, inspired in part by van Fraassen’s work on ‘epistemic stances’. Features of this new approach include: an ascent to the meta-level (the focus is not so much on whether scientific realism is true, but on the prior questions of the nature of the positions in this debate, how to decide whether to be a scientific realist, etc.); a reinterpretation of scientific realism and (...) anti-realism as (or as closely associated with) stances or frameworks, rather than theories or beliefs; a move away from the previously dominant empirical-explanatory (i.e. quasi-scientific or naturalistic) conception of scientific realism, anti-realism, and their justification; and a stress on the pragmatic and values-based elements in the debate. The traditional scientific realism debate is concerned with determining which position is true, or most epistemically justified. The new approach by contrast is concerned with determining which position best serves certain values, e.g. is most useful, fruitful, or otherwise prudentially preferable. In this paper we try to bring together the various strands in this new orientation, summarise its key features, contrast it with superficially similar but opposing views, and explore the similarities and differences among some of its adherents. Given we are advocates of the turn, we also offer a defence of the value and fruitfulness of this reconceptualization of the debate. (shrink)