The public accounting industry's voluntary code of conduct in the United States is the American Institute of CPA's Code of Professional Conduct. Based on our analysis, we conclude that the accounting industry's current code is limited in its ability to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm level. We propose that the accounting profession (...) should reorient its largely input-based Code of Professional Conduct to include output-based performance measurements. We also conclude that third-party attestation of compliance with the profession's code would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm complies or fails to comply with the industry's voluntary code of conduct. (shrink)

The public accounting industry’s voluntary code of conduct in the United States is the American Institute of CPA’s Code of Professional Conduct. Based on our analysis, we conclude that the accounting industry’s current code is limited in its ability to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm level. We propose that the accounting profession (...) should reorient its largely input-based Code of Professional Conduct to include output-based performance measurements. We also conclude that third-party attestation of compliance with the profession’s code would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm complies or fails to comply with the industry’s voluntary code of conduct. (shrink)

This paper examines a number of questions about the degree to which the clinical practice of medicine is affected, if at all, by the legal systems in four countries: Chile, Germany, Japan and the United States. The focus on these four countries in four different regions of the world offers a unique perspective within which to examine medical treatment decisions made by patients and their proxies or surrogates, the potential role for universal written instruments such as advance directives, the cross-professional (...) tensions between clinical and legal concerns in very distinct cultures, and the degree to which legal activities can change or affect clinical realities in the context of these different political and health care systems. We have incorporated, whenever relevant, the insights of many disciplines, including the social sciences, in analyzing the existing interrelations between law and behavior in this specific context. Der Beitrag untersucht, inwieweit die klinische Praxis in vier Ländern mit unterschiedlichen Rechtssystemen und Berufskulturen durch Rechtsnormen oder das Verständnis von Recht beeinflußt wird. Es wird gefragt, welche Funktion rechtliche Interventionen bei der Veränderung von Verhaltensnormen in unterschiedlichen Gesundheitssystemen haben können. Folgende Themenbereiche werden diskutiert: Entscheidungen über die medizinische Behandlung, die von Patienten und ihren Angehörigen oder Stellvertretern getroffen werden; die mögliche Rolle umfassender schriftlicher Verfügungen wie z.B. der Patiententestamente ; die berufsübergreifenden Spannungen zwischen medizinischen und rechtlichen Belangen in sehr unterschiedlichen Kulturen; der Einfluß, den gesetzgeberische Aktivitäten im Kontext der verschiedenen politischen und Gesundheitssysteme auf die medizinische Wirklichkeit haben. Bei ihrer Analyse der in diesem Zusammenhang bestehenden Beziehungen im Verhältnis von Recht und Verhalten haben die Autoren die Erkenntnisse vieler Disziplinen unter Einschluß der Sozialwissenschaften, soweit sie als relevant erscheinen, in ihren Beitrag eingearbeitet. (shrink)

Research on justice climate demonstrates a consistent effect on workgroup outcomes such as job satisfaction, commitment, and performance. However, little research considers how justice climate affects these outcomes and when the relationship is stronger or weaker. In an effort to extend the literature on justice climate, we draw on research on other types of organizational climate to suggest justice climate influences the fair behavior of coworkers. Specifically, we propose fair coworker behavior mediates the relationship between justice climate and outcomes. Further, (...) we examine the influence of workgroup structure on this mediated relationship. We examine these relationships in two studies and find support for the mediating effect of fair coworker behavior and the proposed moderated mediation model. Implications of these results for justice and climate research are considered. (shrink)

This study expands the application of deonance theory into organizations’ upper echelons by examining how CEOs imprinted with a sense of duty can influence managerial decision-making. We hypothesize an imprint of bounded autonomy, an ought-force that constrains their decision-making and understanding of behavioral freedom, influences duty-bound CEOs to self-report errors in past financial reporting. We test deonance theory propositions of instrumentality for behavioral expansion, namely loss avoidance and gain attainment, related to institutional ownership concentration and CEO equity ownership. We use (...) CEOs that are graduates of U.S. service academies as a proxy for duty-bound executives and find firms they lead are more likely to issue a financial restatement to correct a previous reporting error. This finding is robust to alternate explanations such as being error-prone, earnings management, auditor oversight, and risk behaviors. We also find evidence that deonance may be subject to behavioral expansion. The likelihood of issuing a restatement decreases as institutional ownership concentration and CEO equity ownership increases. This study shows imprinted deonance within the C-suite influences important organizational outcomes. (shrink)

For several decades, higher education systems have undergone continuous waves of reform, driven by a combination of concerns about the changing labour needs of the economy, competition within the global-knowledge economy, and nationally competitive positioning strategies to enhance the performance of higher education systems. Yet, despite far-ranging international pressures, including the emergence of an international higher education market, enormous growth in cross-border student mobility, and pressures to achieve universities of world class standing, boost research productivity and impact, and compete in (...) global league tables, the suites of policy, policy designs and sector outcomes continue to be marked as much by hybridity as they are of similarity or convergence. This volume explores these complex governance outcomes from a theoretical and empirical comparative perspective, addressing those vectors precipitating change in the modalities and instruments of governance, and how they interface at the systemic and institutional levels, and across geographic regions. (shrink)

The relation between theory and practice is the object of a central debate in the history of science. In a recent contribution to the issue, L. E. Sandelands equates practice with G. Ryle's "knowing how" and theory with Ryle's "knowing that," arguing that practice and theory are incommensurate forms of knowing such that theory cannot be translated into practice. R. T. Craig took issue with Sandelands' position, pointing out that it reflects an academic approach removed from everyday social behavior in (...) which problem solving is always both practical and theoretical. The authors agree and take this blurring of the theory/practice dichotomy as a cue to deconstruct the conception of two ways of knowing. J. Shotter's concepts of "joint action" and "knowing from within" suggest a third type of knowing which develops between knowers in particular contexts or circumstances. This third way of knowing has important implications for psychological training and inquiry. 2012 APA, all rights reserved). (shrink)

This paper uses Paul Ricœur’s analyses of ideology to argue for the mitigation of the possibility of political evil within the political paradox. In explicating the paradox, Ricœur seeks to hold in tension two basic aspects of politics: its benefits and its propensity to evil. This tension, however, should not be viewed as representative of a dualism. The evil of politics notwithstanding, Ricœur encourages us to view the political order as a deeply important part of our shared existence. By thinking (...) past the distorting function of ideology to the legitimating and integrating functions that Ricœur calls more basic than distortion, a mode of thought that is often at the heart of political evil, ideology can be used to mitigate that very evil. Keywords: Ri cœur, “The Political Paradox,” Ideology, Political Violence, Justice. Résumé Cet article s’appuie sur les analyses ricœuriennes de l’idéologie dans le but de montrer que l’idéologie est susceptible de contribuer à une atténuation du mal politique inhérent au paradoxe politique. Dans son explicitation de ce paradoxe, Ricœur cherche à mettre en relation tensionnelle deux aspects fondamentaux de la politique: ses avantages et ses maux. Cependant, cette tension ne devrait pas être interprétée comme l’expression d’un dualisme. En dépit du mal inhérent au politique, Ricœur nous encourage à voir l’ordre politique comme une partie profondément importante de notre existence partagée. Si l’on régresse en-deçà de la fonction de distorsion de l’idéologie vers ses fonctions légitimantes et integratrices, c’est-à-dire vers ses fonctions les plus fondamentales, il apparaît en effet que l’idéologie, tout en étant souvent au cœur du mal politique, peut néanmoins être utilisée pour atténuer ce mal. Mots-clés: Ricœur, paradoxe politique, ideologie, violence politique, justice. (shrink)

This essay attempts to retrieve the notion of ‘common sense’ within the writings of Descartes and Montaigne. I suggest that both writers represent distinct traditions in which the notion is employed. Descartes represents a modernist tradition in which common sense is understood to be a cognitive faculty, while Montaigne represents a humanist tradition in which common sense is understood as a political virtue. I also suggest that both writers work with the notion as a way of responding to diversity in (...) the world. The paper concludes with a discussion of how the notion of common sense employed by Descartes and Montaigne emerges out of the scholastic tradition and the assertion that both writers are responding to the educational consequences of scholasticism. I also discuss how the reconstruction of Descartes in this paper can provide some ground for raising new questions about the Cartesian project and educational philosophy. Finally, I gesture toward the idea that the humanist tradition with its understanding of common sense as political virtue can provide benefit for contemporary responses to diversity. (shrink)

Digital Pills are an innovative drug-device technology that permits to combine traditional medications with a monitoring system that automatically records data about medication adherence as well as patients’ physiological data. Although DP are a promising innovation in the field of digital medicine, their use has also raised a number of ethical concerns. These ethical concerns, however, have been expressed principally from a theoretical perspective, whereas an ethical analysis with a more empirically oriented approach is lacking. There is also a lack (...) of clarity about the empirical evidence available concerning the application of this innovative digital medicine. To map the studies where DP have been tested on patients and discuss the ethically relevant issues evident therein, we performed a scoping review of the empirical literature concerning DP. Our search allowed us to identify 18 papers reporting on studies where DP were tested on patients. These included studies with different designs and involving patients with a variety of conditions. In the empirical literature, a number of issues with ethical relevance were evident. At the patient level, the ethical issues include users’ interaction with DP, personal sphere, health-related risks and patients’ benefits. At the provider level, ethically relevant issues touch upon the doctor-patient relationship and the question of data access. At the societal level, they concern the benefits to society, the quality of evidence and the dichotomy device-medicine. We conclude that evidence concerning DP is not robust and that more research should be performed and study results made available to evaluate this digital medicine. Moreover, our analysis of the ethically relevant aspects within empirical literature underscores that there are concrete and specific open questions that should be tackled in the ethical discussion about this new technological solution. (shrink)

This essay attempts to retrieve the notion of ‘common sense’ within the writings of Descartes and Montaigne. I suggest that both writers represent distinct traditions in which the notion is employed. Descartes represents a modernist tradition in which common sense is understood to be a cognitive faculty, while Montaigne represents a humanist tradition in which common sense is understood as a political virtue. I also suggest that both writers work with the notion as a way of responding to diversity in (...) the world. The paper concludes with a discussion of how the notion of common sense employed by Descartes and Montaigne emerges out of the scholastic tradition and the assertion that both writers are responding to the educational consequences of scholasticism. I also discuss how the reconstruction of Descartes in this paper can provide some ground for raising new questions about the Cartesian project and educational philosophy. Finally, I gesture toward the idea that the humanist tradition with its understanding of common sense as political virtue can provide benefit for contemporary responses to diversity. (shrink)

When making decisions, humans can observe many kinds of information about others' activities, but their effects on performance are not well understood. We investigated social learning strategies using a simple problem-solving task in which participants search a complex space, and each can view and imitate others' solutions. Results showed that participants combined multiple sources of information to guide learning, including payoffs of peers' solutions, popularity of solution elements among peers, similarity of peers' solutions to their own, and relative payoffs from (...) individual exploration. Furthermore, performance was positively associated with imitation rates at both the individual and group levels. When peers' payoffs were hidden, popularity and similarity biases reversed, participants searched more broadly and randomly, and both quality and equity of exploration suffered. We conclude that when peers' solutions can be effectively compared, imitation does not simply permit scrounging, but it can also facilitate propagation of good solutions for further cumulative exploration. (shrink)

This paper proposes a reconciliation between libertarian freedomand causal indeterminism, without relying on agent-causation asa primitive notion. I closely examine Peter van Inwagen's recentcase for free will mysterianism, which is based in part on thewidespread worry that undetermined acts are too chancy to befree. I distinguish three senses of the term ‘chance’ I thenargue that van Inwagen's case for free will mystrianism fails,since there is no single construal of the term ‘change’ on whichall of the premises of his argument for (...) free will–causalindeterminism incompatibilism are true. By use of a particularevent-causal indeterminist account of free action, I support thecase for free will–indeterminism compatibilism. (shrink)

Lars Løvlie, Paul Standish; Introduction: Bildung and the idea of a liberal education, Journal of Philosophy of Education, Volume 36, Issue 3, 16 December 2002.

Recent policy developments in the area of livestock husbandry have suggested that, from the perspective of optimizing animal welfare, new animal husbandry systems should be developed that provide opportunities for livestock animals to be raised in environments where they are permitted to engage in “natural behavior.” It is not known whether consumers regard animal husbandry issues as important, and whether they differentiate between animal husbandry and other animal welfare issues. The responsibility for the development of such systems is allocated jointly (...) between farmers, regulators, different actors in the food chain, and consumers. This research focuses on understanding consumer attitudes and preferences regarding the development and introduction of such systems, to ensure that they are acceptable to consumers as well as producers, regulators, and scientists. Consumer perceptions of animal welfare and animal husbandry practices were evaluated using quantitative consumer survey, which focused on two animal husbandry issues – farmed pigs and farmed fish. Following pilot work, 1000 representative Dutch consumers were sampled about their attitudes to either pig or fish husbandry. The results indicated that consumers think about animal welfare in terms of two broad categories related to their health and living environment, but do not think about welfare issues at a more detailed level. Greater concern was expressed about the welfare of pigs compared to fish. Consumer trust in labeling also emerged as an important issue, since consumers need to trust different food chain actors with responsibility for promoting animal welfare, and are reluctant to consider the details of animal husbandry systems. As a consequence, a transparent, enforceable, and traceable monitoring system for animal welfare friendly products is likely to be important for consumers. (shrink)

The study examines the relationship between the strength of an organizationÕs ethical climate and ethical problems involving human resource management. Data were collected through a survey of 1078 human resource managers. The results indicate a statistically significant negative relationship between the strength of an organization'ss ethical climate and the seriousness of ethical violations and a statistically significant positive relationship between an organization'ss ethical climate and success in responding to ethical issues. Thus, interventions that strengthen an organization'ss ethical climate may help (...) manage ethical behavior within organizations. (shrink)

Recent policy developments in the area of livestock husbandry have suggested that, from the perspective of optimizing animal welfare, new animal husbandry systems should be developed that provide opportunities for livestock animals to be raised in environments where they are permitted to engage in “natural behavior.” It is not known whether consumers regard animal husbandry issues as important, and whether they differentiate between animal husbandry and other animal welfare issues. The responsibility for the development of such systems is allocated jointly (...) between farmers, regulators, different actors in the food chain, and consumers. This research focuses on understanding consumer attitudes and preferences regarding the development and introduction of such systems, to ensure that they are acceptable to consumers as well as producers, regulators, and scientists. Consumer perceptions of animal welfare and animal husbandry practices were evaluated using quantitative consumer survey, which focused on two animal husbandry issues – farmed pigs and farmed fish. Following pilot work, 1000 representative Dutch consumers were sampled about their attitudes to either pig or fish husbandry. The results indicated that consumers think about animal welfare in terms of two broad categories related to their health and living environment, but do not think about welfare issues at a more detailed level. Greater concern was expressed about the welfare of pigs compared to fish. Consumer trust in labeling also emerged as an important issue, since consumers need to trust different food chain actors with responsibility for promoting animal welfare, and are reluctant to consider the details of animal husbandry systems. As a consequence, a transparent, enforceable, and traceable monitoring system for animal welfare friendly products is likely to be important for consumers. (shrink)

We have arrived at an inflection point, a moment in history when the sentience, conscious- ness, intelligence, agency, and even the moral agency of many nonhuman animals can no longer be questioned without ignoring centuries of accumulated scientific knowledge. Nowhere is this more true than in our understanding of nonhuman primates (NHPs). A neu- roethics committed to probing the ethical implications of brain research must be able to respond to and anticipate the challenges ahead as brain projects globally prepare to (...) increase the use of NHPs in research. This requires adopting a less anthropocentric focus that includes nonhuman animals within its scope. But the Neuroethics Roadmap represents a missed opportunity to critically examine the future direction of research with NHPs in an ethically-responsive neuroscience. (shrink)

Sven Erik Nordenbo; Bildung and the Thinking of Bildung, Journal of Philosophy of Education, Volume 36, Issue 3, 16 December 2002, Pages 341–352, https://doi.or.

Transcript of speeches by a Hindu philosopher, chiefly on Hindu philosophy and Hinduism.

Humans encounter and use animals in a stunning number of ways. The nature of these animals and the justifiability or unjustifiabilitly of human uses of them are the subject matter of this volume.Philosophers have long been intrigued by animal minds and vegetarianism, but only around the last quarter of the twentieth century did a significant philosophical literature begin to be developed on both the scientific study of animals and the ethics of human uses of animals. This literature had a primary (...) focus on discussion of animal psychology, the moral status of animals, the nature and significance of species, and a number of practical problems. This Oxford Handbook is designed to capture the nature of the questions as they stand today and to propose solutions to many of the major problems. Several chapters in this volume explore matters that have never previously been examined by philosophers.The authors of the thirty-five chapters come from a diverse set of philosophical interests in the History of Philosophy, the Philosophy of Mind, the Philosophy of Biology, the Philosophy of Cognitive Science, the Philosophy of Language, Ethical Theory, and Practical Ethics. They explore many theoretical issues about animal minds and an array of practical concerns about animal products, farm animals, hunting, circuses, zoos, the entertainment industry, safety-testing on animals, the status and moral significance of species, environmental ethics, the nature and significance of the minds of animals, and so on. They also investigate what the future may be expected to bring in the way of new scientific developments and new moral problems.This book of original essays is the most comprehensive single volume ever published on animal minds and the ethics of our use of animals. (shrink)

This book presents three of the works of Abdu'l-Bahá, son of the founder of the Bahá'i Faith, dealing with social and political issues.00In 'The Secret of Divine Civilization' (1875) Abdu'l-Bahá supports the administrative and broader social reforms of Mirzá Hosayn Khán, but looks mainly for organic reform through the efforts of Iranian intellectuals to waken and educate the masses. In this work, Abdu'l-Bahá gives virtuous and progressive Islamic clerics a leading role among these intellectuals, indeed most of his appeals are (...) directed specifically to them. 'A Traveller's Narrative' (1889/90) is an authoritative statement of the broad lines of Bahá'i social and political thinking. 'The Art of Governance' (1892/93) was written as Iran entered a pre-revolutionary phase, and ideas that we recognise today as the precursors of political Islam were spreading. It sets out the principles underlying the ideal relationship between religion and politics and between the government and the people.00In addition to presenting the first parallel text translations of these works, the Persian texts incorporate notes on variants in the early published sources. An introduction outlines the intellectual and political landscape from which Abdu'l-Bahá wrote, and in which his expected readers lived. (shrink)

Sur la toile de fond de la theologie negative, tissee par la discussion des apories que soulevent les notions de l'ineffable et de l'un, Damascius, le dernier diadoque de l'Ecole d'Athenes, elaboreson systeme metaphysique, sans se departir de la rigueur de sa methode aporetique, qui est une critique radicale du langage a l'interieur des coordonnees fixees par le Parmenide de Platon et par les Oracles Chaldaiques. Damascius, dans une enquete unique par son ampleur et son originalite questionne tour a tour (...) Porphyre, Jamblique, Syrianus et Proclus sur les principes; il examine les problemes que pose, en derivation de l'un, la formation de la trinite; de l'un-tout (la limite), du tout-un (l'infini) et de l'unifie (le mixte ou l'etre). Lien a priori entre l'un-tout et le tout-un, l'unifie est le principe de constitution de tout ordre et de toute realite. Damascius etudie sa nature de mixte originaire et autoconstituant, d'etre exemplaire et de premier intelligible. Cette notion lui permet de pas au crible, pour la mieux fonder, la problematique neoplatonicienne de la manence, de la procession et de la conversion. Les divers niveaux d'unification de la pluralite intelligible l'amenent a construire une theorie generale des elements, des parties et des formes Au passage, de nombreux textes, capitaux du point de vue de l'ontologie et de la doctrine de la connaissance, font regretter qu'ils aient ete inconnus du Moyen Age et qu'ils le demeurent pour beaucoup de nos contemporains. (shrink)

The phenomenon whereby severely disabled persons self-report a higher than expected level of subjective well-being is called the “disability paradox.” One explanation for the paradox among brain injury survivors is “response shift,” an adjustment of one’s values, expectations, and perspective in the aftermath of a life-altering, disabling injury. The high level of subjective well-being appears paradoxical when viewed from the perspective of the non-disabled, who presume that those with severe disabilities experience a quality of life so poor that it might (...) make their lives not worth living. This presumption has profound consequences, for it may inform end-of-life choices made in advance directives, or influence decisions made by surrogates on behalf of persons who are unable to direct their own medical treatment. -/- Peterson et al propose a cautious, well-considered plan to use fMRI-based brain-computer interfaces to assess the decision making capacity of covertly aware, behaviorally non-responsive individuals who retain high levels of preserved cognition. Their plan, if it succeeds, could eventually restore autonomy and empower some severely disabled persons, allowing them to participate in clinical decision making. Peterson et al discuss possible in-principle objections to their proposal, among them the “argument from psychological health,” and the “changing sets of values” objection. These objections both presume that deviations from a pre-injury norm could indicate diminished decision making capacity. This presumption threatens the autonomy of the patient who is capable of making decisions, but whose post-injury decisions appear to diverge from pre-injury preferences or values. In light of the potential for response shift, and the disability paradox, it should not be inferred that changes in values or preferences are unreflective of the true current preferences of a brain-injured person, nor are they conclusive evidence of diminished capacity. Presuming diminished capacity on the basis of unexpected or unconventional preferences has, in the past, been used to disempower patients whose autonomy and capacity would not have been doubted had they made choices that accorded with the expectations or values of others. We must be cautious, and vigilant, to prevent similarly diminishing the autonomy of covertly aware, behaviorally non-responsive individuals on the basis of empirically and ethically questionable inferences about their decision making capacity. (shrink)

This article explores Gerardus van der Leeuw’s view of phenomenology of religion. The phenomenological method he defended is basically a hermeneutical approach in which an observer relates personally and even existentially to the “phenomena” (s)he studies in order to determine their essence (Wesensschau). In his anthropology (that reflects on the basic structure of human beings) a similar way of relating to the world is discussed: the “primitive mentality” that is characterized by the “need to participate” (besoin de participation). Both phenomenology (...) and mentalité primitive imply a critique of modern scholarship. This fundamental criticism of the prevailing (historical) approach in the humanities including religious studies explains the growing distance between van der Leeuw and the majority of scholars of religion in the decades after his death in 1950. (shrink)

This article explores Gerardus van der Leeuw’s view of phenomenology of religion. The phenomenological method he defended is basically a hermeneutical approach in which an observer relates personally and even existentially to the “phenomena” (s)he studies in order to determine their essence (Wesensschau). In his anthropology (that reflects on the basic structure of human beings) a similar way of relating to the world is discussed: the “primitive mentality” that is characterized by the “need to participate” (besoin de participation). Both phenomenology (...) and mentalité primitive imply a critique of modern scholarship. This fundamental criticism of the prevailing (historical) approach in the humanities including religious studies explains the growing distance between van der Leeuw and the majority of scholars of religion in the decades after his death in 1950. (shrink)

(2002). Phantasy and Wish: A Proper Function Account for Human A-Rational Primary Process Mediated Mentation. Australasian Journal of Philosophy: Vol. 80, No. 1, pp. 1-16.

Pucelle tries to show how the idea of personal liberty is central to Green's ethics. Green's criticisms of other philosophers and the historical context of his philosophy are especially well handled. --W. L. M.

The publication of the article “Recent Models of the African Iron Age and the Cattle-Related Evidence” by Hromnik in a journal sponsored by Unesco raises a number of serious issues which we, as members of the International Scientific Committee charged with the responsibility of preparing an up-to-date and scientific history of Africa purged of its mists of racist propaganda, unfounded assertions and misleading and dangerous misinterpretations, cannot ignore. These issues include the scientific accuracy or authenticity of the article.