This instructional case explores ethical and leadership issues within the context of public accounting. The case examines one senior manager in a public accounting firm who failed to receive an anticipated promotion to partner and the resulting discussions and actions that follow. The primary objectives of the case are to increase students’ awareness of select ethical issues commonly faced by auditors as they attempt to serve the public trust, their clients, and their firms, and to consider their own value system (...) in relation to the issues identified in this case. The secondary learning objectives are to increase students’ knowledge of the AICPA Code of Professional Conduct / IESBA Code of Ethics, encourage consideration of the impact of ethical and unethical behaviors by auditors on others within the profession, and illustrate how leadership within an organization influences the behaviors of others. (shrink)

Throughout the biological and biomedical sciences there is a growing need for, prescriptive ‘minimum information’ (MI) checklists specifying the key information to include when reporting experimental results are beginning to find favor with experimentalists, analysts, publishers and funders alike. Such checklists aim to ensure that methods, data, analyses and results are described to a level sufficient to support the unambiguous interpretation, sophisticated search, reanalysis and experimental corroboration and reuse of data sets, facilitating the extraction of maximum value from data sets (...) them. However, such ‘minimum information’ MI checklists are usually developed independently by groups working within representatives of particular biologically- or technologically-delineated domains. Consequently, an overview of the full range of checklists can be difficult to establish without intensive searching, and even tracking thetheir individual evolution of single checklists may be a non-trivial exercise. Checklists are also inevitably partially redundant when measured one against another, and where they overlap is far from straightforward. Furthermore, conflicts in scope and arbitrary decisions on wording and sub-structuring make integration difficult. This presents inhibit their use in combination. Overall, these issues present significant difficulties for the users of checklists, especially those in areas such as systems biology, who routinely combine information from multiple biological domains and technology platforms. To address all of the above, we present MIBBI (Minimum Information for Biological and Biomedical Investigations); a web-based communal resource for such checklists, designed to act as a ‘one-stop shop’ for those exploring the range of extant checklist projects, and to foster collaborative, integrative development and ultimately promote gradual integration of checklists. (shrink)

First published in 1988. Routledge is an imprint of Taylor & Francis, an informa company.

First published in 2000. Routledge is an imprint of Taylor & Francis, an informa company.

In our paper, “The Free-Will Intuitions Scale and the question of natural compatibilism” , we seek to advance empirical debates about free will by measuring the relevant folk intuitions using the scale methodology of psychology, as a supplement to standard experimental methods. Stephen Morris raises a number of concerns about our paper. Here, we respond to Morris's concerns.

Charles Taylor is currently one the most renowned and influential contemporary philosophers. He is also widely quoted and discussed both in the social sciences and humanities. Taylor earns this attention through his remarkable capacity for presenting his conceptions in the broadest possible intellectual and cultural context. His philosophical intuition is fundamentally antinaturalistic, and tends toward developing broad syntheses without a trace of systematizing thinking, or any anarchic postmodernist methodology. His thought unites the past with the present, while culture (...) is treated as a broad mosaic of discourses. Religion, art, science, philosophy, politics and ethics are all fields through which the Canadian philosopher deftly moves about in his search for their hidden structures and deepest sense. Taylor's philosophical output is prodigious. Recently, as his monumental study A Secular Age (2007) indicates, he has been concentrating much of his attention on the problem of secularization.. The selection of contributions in the current volume proffer a penetrating cross section of Taylor's thought. They are derived from a conference held in October 2008 in Lublin, Poland Although some of the articles are focused on a reconstruction of the philosopher's concepts, most either engage in a polemic with elements of his thought or find inspiration in it for their own reflections. The contributions are grouped in four parts: 1) philosophy and the modern self; 2) the problem of secularization; 3) between liberalism and communitarianism; and 4) language, literature, and culture. (shrink)

Im Zentrum des vorliegenden Sammelbandes steht die Frage nach dem Bösen in Religionen, die als monotheistisch verstanden werden oder für die zumindest die Herrschaft des Hauptgottes über alle anderen Götter und Mächte ein entscheidendes Anliegen ist. Der Schwerpunkt liegt auf dem sich formierenden Judentum und Christentum sowie dem Alten Testament. Besonderes Interesse gilt den Texten aus Qumran, und darüber hinaus erfolgt ein Blick auf mittelalterliche Heiligenlegenden. Die Beiträge des Bandes zeigen, dass es in den antiken jüdischen und christlichen Texte eine (...) große Vielfalt von Verkörperungen des Bösen gibt, sei es extern als Dämon oder Teufel, sei es intern als die menschliche Fähigkeit, Böses zu tun. Außerdem stellt sich heraus, dass in der jüdisch-christlichen Literatur Dualismus nicht grundsätzlich abgelehnt wird, aber nur Formen von Dualismus vorkommen, in denen das Böse Gott und dem Guten letztlich untergeordnet ist. Mit Beiträgen von: Jörn Bockmann, Miryam T. Brand, Jan Dochhorn, Matthew Goff, Erkki Koskenniemi, Michael Morris, Hector M. Patmore, Susanne Rudnig-Zelt, Markus Saur, Ryan E. Stokes, Oda Wischmeyer, Benjamin Wold. (shrink)

First published in 2002. Routledge is an imprint of Taylor & Francis, an informa company.

"First Published in 1999, Routledge is an imprint of Taylor & Francis, an informa company.".

First published in 1988. Routledge is an imprint of Taylor & Francis, an informa company.

In cognitive science, the dynamical systems theory (DST) has recently been advocated as an approach to cognitive modeling that is better suited to the dynamics of cognitive processes than the symbolic/computational approaches are. Often, the differences between DST and the symbolic/computational approach are emphasized. However, alternatively their commonalities can be analyzed and a unifying framework can be sought. In this paper, the possibility of such a unifying perspective on dynamics is analyzed. The analysis covers dynamics in cognitive disciplines, as well (...) as in physics, mathematics and computer science. The unifying perspective warrants the development of integrated approaches covering both DST aspects and symbolic/computational aspects. The concept of a state-determined system, which is based on the assumption that properties of a given state fully determine the properties of future states, lies at the heart of DST. Taking this assumption as a premise, the explanatory problem of dynamics is analyzed in more detail. The analysis of four cases within different disciplines (cognitive science, physics, mathematics, computer science) shows how in history this perspective led to numerous often used concepts within them. In cognitive science, the concepts desire and intention were introduced, and in classical mechanics the concepts momentum, energy and force. Similarly, in mathematics a number of concepts have been developed to formalize the state-determined system assumption [e.g. derivatives (of different orders) of a function, Taylor approximations]. Furthermore, transition systems - a currently popular format for specification of dynamical systems within computer science - can also be interpreted from this perspective. One of the main contributions of the paper is that the case studies provide a unified view on the explanation of dynamics across the chosen disciplines. All approaches to dynamics analyzed in this paper share the state-determined system assumption and the (explicit or implicit) use of anticipatory state properties. Within cognitive science, realism is one of the problems identified for the symbolic/computational approach - i.e. how do internal states described by symbols relate to the real world in a natural manner. As DST is proposed as an alternative to the symbolic/computational approach, a natural question is whether, for DST, realism of the states can be better guaranteed. As a second main contribution, the paper provides an evaluation of DST compared to the symbolic/computational approach, which shows that, in this respect (i.e. for the realism problem), DST does not provide a better solution than the other approaches. This shows that DST and the symbolic/computational approach not only have the state-determined system assumption and the use of anticipatory state properties in common, but also the realism problem. (shrink)

Barbara Taylor, Mary Wollstonecraft and the Feminist Imagination Ruth H. Bloch, Gender and Morality in Anglo-American Culture, 1650–1800 Barbara Taylor entitles her new book Mary Wollstonecraft and the Feminist Imagination. The imagination in question is Wollstonecraft's, but, like Wollstonecraft, Taylor is interested in the imagination more generally, both the problems that the imagination gets women into and the ways in which the feminist imagination can get women out of those problems and help them imagine a more just (...) and equitable future. Ruth H. Bloch's aim in Gender and Morality in Anglo-American Culture, 1650–1800, the newly published collection of her essays, is somewhat more modest. Although her chief objective is to analyze the transformation in American views about women, gender, the family, and religion in the era of the American Revolution, she also offers case studies in the use of a culturalist approach to feminist history. Although there are important differences in approach and subject matter between these two books, their similarities and areas of overlap—not the least of which is that their authors are two of the best feminist intellectual historians at work today—make it instructive to review them together. (shrink)

This paper tries to summarize the main lines of discussion at the conference "Compatibilist Libertarianism: Advantages and Challenges" (October 29, 2021). This conference, organised by Alexander Gebharter and Maria Sekatskaya, served the discussion of Christian List's account of compatibilist libertarianism. Speakers were Taylor W. Cyr, Nadine Elzein, Alexander Gebharter, Christian List, Alfred R. Mele, Leonhard Menges, Tuomas K. Pernu, and Maria Sekatskaya.

BackgroundThe pursuit of a cure for HIV is a high priority for researchers, funding agencies, governments and people living with HIV (PLWH). To date, over 250 biomedical studies worldwide are or have been related to discovering a safe, effective, and scalable HIV cure, most of which are early translational research and experimental medicine. As HIV cure research increases, it is critical to identify and address the ethical challenges posed by this research.MethodsWe conducted a scoping review of the growing HIV cure (...) research ethics literature, focusing on articles published in English peer-reviewed journals from 2013 to 2021. We extracted and summarized key developments in the ethics of HIV cure research. Twelve community advocates actively engaged in HIV cure research provided input on this summary and suggested areas warranting further ethical inquiry and foresight via email exchange and video conferencing.DiscussionDespite substantial scholarship related to the ethics of HIV cure research, additional attention should focus on emerging issues in six categories of ethical issues: (1) social value (ongoing and emerging biomedical research and scalability considerations); (2) scientific validity (study design issues, such as the use of analytical treatment interruptions and placebos); (3) fair selection of participants (equity and justice considerations); (4) favorable benefit/risk balance (early phase research, benefit-risk balance, risk perception, psychological risks, and pediatric research); (5) informed consent (attention to language, decision-making, informed consent processes and scientific uncertainty); and (6) respect for enrolled participants and community (perspectives of people living with HIV and affected communities and representation).ConclusionHIV cure research ethics has an unfinished agenda. Scientific research and bioethics should work in tandem to advance ethical HIV cure research. Because the science of HIV cure research will continue to rapidly advance, ethical considerations of the major themes we identified will need to be revisited and refined over time. (shrink)

Christiane Bailey and Chloë Taylor (Editorial Introduction) Sue Donaldson (Stirring the Pot - A short play in six scenes) Ralph Acampora (La diversification de la recherche en éthique animale et en études animales) Eva Giraud (Veganism as Affirmative Biopolitics: Moving Towards a Posthumanist Ethics?) Leonard Lawlor (The Flipside of Violence, or Beyond the Thought of Good Enough) Kelly Struthers Montford (The “Present Referent”: Nonhuman Animal Sacrifice and the Constitution of Dominant Albertan Identity) James Stanescu (Beyond Biopolitics: Animal Studies, Factory (...) Farms, and the Advent of Deading Life) Ian Werkheiser (Domination and Consumption: An Examination of Veganism, Anarchism, and Ecofeminism) Cynthia Willett (Water and Wing Give Wonder: Trans-Species Cosmopolitanism) Corey Lee Wrenn (Nonhuman Animal Rights, Alternative Food Systems, and the Non-Profit Industrial Complex) Emily R. Douglas (Eat or Be Eaten: A Feminist Phenomenology of Women as Food) Gary Steiner’s Animals and the Limits of Postmodernism (New York: Columbia University Press, 2013) Chloë Taylor (“Postmodern” Critical Animal Theory: A Defense) Patrick Llored (La déconstruction derridienne peut-elle fonder une communauté politique et morale entre vivants humains et non humains?) Jan Dutkiewicz (“Postmodernism,” Politics, and Pigs) Gary Steiner (Response to Commentators). (shrink)

'What is real?' has been one of the key questions of philosophy since its beginning in antiquity. But it is not just a question that philosophers ask. This Very Short Introduction discusses what reality is by looking at a variety of arguments, theories, and thought-experiments from philosophy, physics, and cognitive science.

1. Die erste Hälfte des Kommentars, mit Ausnahme der Kapitel über die Weltseele.

Does the real world, defined as a world of objects that exist independent of human interests, concerns, and cognitive activities, really exist? Jan Westerhoff argues that we have good reason to believe it does not. His discussion considers four main facets of the idea of the real world, ranging from the existence of a separate external and internal world, to the existence of an ontological foundation that grounds the existence of all the entities in the world, and the existence of (...) an ultimately true theory that provides a final account of all there is. As Westerhoff discusses the reasons for rejecting the postulation of an external world behind our representations, he asserts that the internal world is not as epistemically transparent as is usually assumed, and that there are good reasons for adopting an anti-foundational account of ontological dependence. Drawing on conclusions from the ancient Indian philosophical system of Madhyamaka Buddhism, Westerhoff defends his stance in a purely Western philosophical framework, and affirms that ontology, and philosophy more generally, need not be conceived as providing an ultimately true theory of the world. (shrink)

Jan Westerhoff unfolds the story of one of the richest episodes in the history of Indian thought, the development of Buddhist philosophy during the first millennium CE. He aims to offer the reader a systematic grasp of key Buddhist concepts such as non-self, suffering, reincarnation, karma, and nirvana.

Analogien lassen sich aus unserem vernünftigen Nachdenken und Argumentieren kaum wegdenken. Ganz zurecht stellen sie eines der klassischen Themen der Argumentationstheorie dar. Doch wie genau sollte die argumentative Rolle von Analogien in Argumentrekonstruktionen dargestellt werden? Das ist die Leitfrage dieses Beitrags. Zunächst wird mit Michael Dummetts Schach-Analogie ein prominentes Beispiel dargestellt und eine genauere Charakterisierung des Analogiebegriffs vorgeschlagen. Danach wird die gängigste Rekonstruktionsform von Analogien diskutiert, das Analogieargument, und in einigen Punkten verfeinert. Vor diesem Hintergrund schlägt der Beitrag eine zweite, (...) alternative Rekonstruktionsform vor, in der zwei analoge Argumente an die Stelle eines einzelnen Analogiearguments treten. Nachdem diese beiden Rekonstruktionsformen an einem weiteren berühmten Beispiel vorgeführt wurden, an Peter Singers Teich-Analogie, wird diskutiert, wie sich diese beiden Varianten gegenseitig ergänzen und welche Stärken und Schwächen sie haben. Es zeigt sich, dass Analogien nicht nur in Form von Analogieargumenten einen zentralen Topos eines Einzelarguments darstellen. Darüber hinaus kann die Untersuchung analoger Argumente bereits selbst als argumentationstheoretische Topik verstanden werden. (shrink)