Accounting educators are in the midst of creating new opportunities for students to enhance their abilities to recognize ethical dilemmas, establish criteria by which to make ethical decisions, and establish support mechanisms and strategies to facilitate their ethical decision-making. CPA firms, professional organizations and state boards of accountancy are co-operating to increase requirements for ethics education for candidates taking the CPA exam. The current situation is confusing and sub-optimal regarding the use of precious learning time in college programs. A new (...) dialogue between the three stakeholders, creative learning approaches, and additional resources can lead to a more consistent and optimal learning paradigm regarding the ethics education of accountants. Research evaluating the effectiveness of various approaches is needed to effectively apply limited resources in an area critical to the reputation capital of the accounting profession. (shrink)

Accounting educators are in the midst of creating new opportunities for students to enhance their abilities to recognize ethical dilemmas, establish criteria by which to make ethical decisions, and establish support mechanisms and strategies to facilitate their ethical decision-making. CPA firms, professional organizations and state boards of accountancy are co-operating to increase requirements for ethics education for candidates taking the CPA exam. The current situation is confusing and sub-optimal regarding the use of precious learning time in college programs. A new (...) dialogue between the three stakeholders, creative learning approaches, and additional resources can lead to a more consistent and optimal learning paradigm regarding the ethics education of accountants. Research evaluating the effectiveness of various approaches is needed to effectively apply limited resources in an area critical to the reputation capital of the accounting profession. (shrink)

Kevin M. Cahill reclaims one of Ludwig Wittgenstein's most passionately pursued endeavors: to reawaken a sense of wonder around human life and language and its mysterious place in the world. Following the philosopher's spiritual and cultural criticism and tying it more tightly to the overall evolution of his thought, Cahill frames an original interpretation of Wittgenstein's engagement with Western metaphysics and modernity, better contextualizing the force of his work. Cahill synthesizes several approaches to Wittgenstein's life and thought. He stresses (...) the nontheoretical aspirations of the philosopher's early and later writings, combining key elements from the so-called resolute readings of the _Tractatus_ with the "therapeutic" readings of _Philosophical Investigations_. Cahill shows how continuity in Wittgenstein's cultural and spiritual concerns informed if not guided his work between these texts, and in his reading of the _Tractatus_, Cahill identifies surprising affinities with Martin Heidegger's _Being and Time_--a text rarely associated with Wittgenstein's early formulations. In his effort to recapture wonder, Wittgenstein both avoided and undermined traditional philosophy's reliance on theory. As Cahill relates the steps of this bold endeavor, he forms his own innovative, analytical methods, joining historicist and contextualist approaches to text-based, immanent readings. The result is an original, sustained examination of Wittgenstein's thought. (shrink)

The early nineteenth century was a time between empires in German-speaking lands, following the collapse of the holy Roman empire in 1806. This was also the time at which modern concepts of nations, nationalism, and the state entered theological discourse, bound together with emerging notions of world historical progress. From this time until the First World War, the task of conceptualizing national identity and the nature of the ‘Christian state’ became a pressing theological problem. This essay seeks to locate Schleiermacher’s (...) reflections on the Christian state within this developing problematic. Schleiermacher’s philosophical and theological works closely engaged emerging ideas of the nation, state, and historical progress. However, he departed from the more totalizing affirmations of national spirit and the Christian state of many of his contemporaries, arguing for a more limited conception of the state as a point of transition in the ongoing historical development of the reign of God. (shrink)

Latvia presents a unique and counterintuitive case in the history of postsocialist ethnic relations. Despite the USSR's having annexed Latvia by fiat and armed force in the 1940s—and despite the population transfers of so many Russians and other Soviet peoples to the region that Latvians themselves nearly became an ethnic minority in “their own” republic—there has been no ethnic violence between Latvians and Russians in the postsocialist era. Yet the events of summer 2014 have radically shifted the political imaginary of (...) this region, raising the specter of a loss of social cohesion and an eruption of violence. The essay examines one of the factors that has supported amity in Latvia for the past two decades: late-Soviet cosmopolitanism and its legacies in present-day Latvian cultural life. Analysis focuses on public art projects in Riga during the summer of 2014, in the shadow of the war in Ukraine. (shrink)

Old Indic diphthongs underwent a chain shift whereby e and o monophthongized and ai and au shortened, filling the gap. While it is clear that these changes were complete by the end of the Vedic period, it has been unclear when during that period they occurred. Based on the avoidance of superheavy syllables in metrical cadences, which is corroborated here, I argue that both shifts took place during the compositional period of the R̥ gveda. That is, they had not yet (...) begun when the oldest material was composed, but were largely complete by later material, including book 10. (shrink)

In this analysis of the problem of freedom from a humanistic-Marxist perspective, philosopher Kevin M. Brien draws on the full chronological spectrum of Marx's writings to reconstruct the mature Marx's view of freedom under three broad categories: freedom as a mode of being, freedom as transcendence, and freedom as spontaneity. While recognizing that many students of Marx have noted two distinctly different perspectives in early and late Marx, Brien interprets Marx's philosophy as a coherent organic whole. He demonstrates that (...) Marx's thought is principally and systematically an elaborated philosophical-scientific theory of freedom. New to this second edition is an extended postscript in which Brien provides critical responses to a number of published reviews of the first edition of his book. In addition, Brien also presents a humanistic-Marxist interpretation of spirituality. In so doing he identifies a potential revolutionizing agency in the context of the 21st century. Finally, an addendum shows how humanistic Marxism and Buddhism converge on the same basic values and mutually complement each other. This comparison serves to emphasize the viability of projecting a nontheistic spiritual dimension and shows that there is a genuine moral basis for common social action among adherents of different perspectives. This rigorously argued and deeply thoughtful analysis reveals the continuing relevance and promise of Marx's thought in the 21st century. (shrink)

_Media and Migration: Learning in a globalized wor_ld brings together studies located at the intersection of migration, media and learning, and considers how the learning practices of youth in migration are shaped by new media. The change in the mobilities of people, media, and material goods which allow new connections between 'global' and 'local' life has had a significant impact on contemporary migration, as well as social life more generally. The contributors to this book show how learning trajectories of individual (...) learners become defined by broadly distributed networks and knowledge systems. Learning in stable, closed, and culturally uniform settings is becoming the exception rather than the norm. While immigrant youth are often associated with juggling multiple lives or worlds, such juggling is increasingly becoming typical for all youth living with new media. The book therefore addresses youth learning more generally in relation to media, globalization, and diversity, as well as the digital learning practices of immigrants and non-immigrants. This book was originally published as a special issue of _Learning, Media and Technology. _. (shrink)

La obra del escritor Mariano Azuela se ha considerado una piedra de toque para apreciar la Narrativa de la Revolución Mexicana. Aquí, me propongo abordar un estudio de Azuela que destaque mejor la visión ambigua del autor –sobre todo, cómo su cuento Andrés Pérez, maderista-- nos remiten a unos de los temas más destacados del porfiriato: el periodismo y el saber científico. Al enfocarnos solamente en cómo el cuento de Azuela describe la lucha armada, corremos el riesgo de ignorar el (...) contexto histórico en el que apreció la obra de Azuela y pasar por alto su complejidad. (shrink)

Paul Roth claims that “interpretivists” in the philosophy of social sciences like Charles Taylor assume a positivist caricature of natural science to motivate their arguments against naturalism in the social sciences. Roth argues that not only is adopting the view of meaning relied upon by those he sometimes refers to as the “friends of understanding” unmotivated once the critique of positivism has been taken on board, he argues further that Quine has shown why this “meaning realism” is unavailable in principle. (...) Roth bolsters his use of Quine against interpretivists by referring to Kripke’s reading of Wittgenstein on rule-following. But McDowell has shown how Kripke overlooks an alternative reading of those remarks, which provides “interpretivists” with arguments against mainstream naturalism and which makes no use of anything resembling “meaning realism.” This opening for interpretivists is actually already present in Roth’s discussion of the distinction between “thin” and “thick” description. This suggests how mainstream naturalism itself might be rethought to accommodate interpretivism. (shrink)

Mr. A's physician recommends immediate dialysis. However, Mr. A is in the United States illegally, has no family living in the area, and is unemployed. The Emergency Medical Treatment and Labor Act requires the hospital not only to examine Mr. A, but to provide him with any needed stabilizing treatment without considering his lack of insurance coverage or ability to pay. The needed treatment to stabilize Mr. A is dialysis. Therefore, the physician admits him and starts dialysis. But Mr. A (...) will need to continue dialysis indefinitely. Because he has no insurance and is an illegal immigrant, he is not eligible for any outpatient dialysis units. He is also unable to afford any medical treatments. Once Mr. A is stabilized, should he be discharged? His physician and social worker turn to the hospital ethics committee for help. What should Mercy Hospital do? (shrink)

In his paper, “Was He Trying to Whistle It,” P. M. S. Hacker argues that the weight of what he terms the “internal” and “external” evidence shows that the kind of interpretation of the Tractatus put forth by Cora Diamond is wrong. The internal evidence is the Tractatus itself, while the external evidence consists of some of Wittgenstein’s other philosophical writings, letters, and records of his discussions about the book. This paper critically examines the way Hacker uses some ofthe external (...) evidence in building his case against Diamond and those sympathetic to her approach to the Tractatus. The main goal is not so much to defend the views that Hacker wants to attack, but to argue that given the nature of those views, the manner in which he attempts to use certain pieces of evidence against them is seriously misguided. (shrink)

This paper concerns the widely discussed exchange between Hubert Dreyfus and John McDowell that took place a few years back. The author first provides a brief sketch of how McDowell’s practice of philosophy for the last twenty or so years is best described as “quietist” in the spirit of the later Wittgenstein. Next, he shows that this exchange with Dreyfus is best understood as carried on largely in this spirit as well, even though McDowell somewhat inexplicably fails to acknowledge this (...) point in the course of the dispute. Finally and most importantly, the author shows how, somewhat ironically, the dispute takes a turn that suggests a remaining tension in McDowell’s own thought about the nature of philosophy. This tension comes out in his unwillingness to relinquish, or at least set aside temporarily, important parts of the traditional philosophical vocabulary that seem to be getting in the way in his dispute with Dreyfus. At the broadest level, the paper concerns difficulties with attempts to overcome the metaphysical tradition, and the role of the tradition’s vocabulary in such attempts, even in a discussion between two skilled philosophers who both have great sympathy for such a project. (shrink)

Reinhold Niebuhr, the father of Christian realism, died in the early 1970s. Since that time, discussions in theological ethics have been dominated by two competing accounts of just-war rationality: the presumption against harm position (PAH) and the presumption against injustice position (PAI). Starting from the accounts of moral tragedy found in the PAI and PAH positions, this article argues that there are reasons for Christian realists to reject both positions. Basil Mitchell’s account of ‘cumulative case’ argumentation provides a model for (...) arguing about war that better fits with Christian realism than either of these alternative positions. (shrink)

Volume 20, Issue 6, June 2020, Page 35-37.

My point of departure is the idea that Wittgenstein's work, especially his later work with its explicit emphasis on practices, seeks to engage a reader who is likely to come to philosophy with a certain cast of mind that includes unexamined commitments from a particular cultural context. I show how a substantial number of remarks by Wittgenstein in which he addresses cultural topics bring out the importance of the quite specific connections he saw between the philosophical problems with which he (...) grappled and the historical cultural context in which those problems have arisen. Not only is a grasp of this aspect of his writing integral to a proper understanding of Wittgenstein as a thinker, bringing out these connections serves to put these remarks into a coherent conceptual framework. In assessing the relation of Wittgenstein's cultural concerns to his engagement with metaphysics, I show how his development of Spengler's thought is an important connecting link. Particularly important for this analysis will be my discussion of Wittgenstein's understanding and employment of the concept of a Betrachtungsform , as well as a few closely related concepts. I then offer an interpretation of what I believe to be the significance of the connection in his later thought between his philosophical activity and his views about the modern West. (shrink)

Some labor historians and social historians of race are tempted to try to explain Chinese American racial oppression in the US purely by appeal to economic factors, especially the role that Chinese American men played in the US labor market. In this essay, I argue that such reduction is not possible. I briefly describe the history of Chinese immigration to the US, focusing on key changes in US law governing immigration and citizenship as they affected the Chinese. I then refute (...) two economic reductionist views of Chinese American racial oppression. I conclude by suggesting a third, alternative understanding of this oppression that appeals to economic factors among others. (shrink)

In this paper I argue that Buddhism and humanistic-Marxism have much in common, and that they really are quite complementary in many ways. Early on I cite the Dalai Lama and some remarks he makes in relation to Buddhism and Marxism—remarks that seem not to make a distinction between orthodox-Marxism and humanistic-Marxism. I then go on to give a brief sketch of some of the central aspects of humanistic-Marxism; and in doing 50 I draw from a number of well-known Eastern (...) European philo-sophers. Among other things, I focus on the relation between the early and late Marx, "praxis", 'free conscious activity", historical materialism, the spiritual dimension in Marx and its role in social transformations, etc. After a brief indication of the Buddhist "four noble truths", I bring out that both Marx and Buddha are deeply concerned about human suffering; but that there is an important difference in emphasis with respect to the external and internal Factors associated with human suffering. I go on to bring out that both perspectives agree that there is no creator God, or eternal soul; and that both perspectives see reality as process in character. For each perspective this means that things are what they are by virtue of the dynamic interrelations they have with other things. whether directly and indirectly. I bring out that both perspectives begin their analysis of the human condition with the given situation in which human beings find themselves, and that both perspectives see human beings as the makers of themselves, but that they do so in somewhat different ways. Also both perspectives see human beings as making themselves on the basis of the ways they have made themselves in the past, but as doing so in ways that are not fatalistic. In this connection I compare the Buddhist view of karma, and an overlapping view of social karma in Marx. Also I discuss Buddhism ancj Marxism with respect to the notion of the ego-self, and the question of whether there are many different forms of the ego-self; and if so, how such different forms might come about, and what this would mean in relation to the Buddhist notion of ''samsara". Finally,! point to a way that humanistic-Marxism could consistently acknowledge a possible transcendence of the ego-self. In passing I point out that the notion of "unalienated spirituality" in Marx has much in common with the Buddhist notion of "enlightenment". (shrink)

I present two measures of information for both consistentand inconsistent sets of sentences in a finite language ofpropositional logic. The measures of information are based onmeasures of inconsistency developed in Knight (2002).Relative information measures are then provided corresponding to thetwo information measures.

Epistemic injustice is defined by Miranda Fricker as injustice done to people specifically in their capacities as knowers. Fricker argues that this injustice can be either testimonial or hermeneutical in character. A hearer commits testimonial injustice against a speaker by assigning unfairly little credibility to the speaker’s testimony. Hermeneutical injustice exists in a society when the society lacks the concepts necessary for members of a group to understand their social experiences. We argue that epistemic injustice is necessary to permit the (...) functioning of race-based chattel slavery and that this necessity is illustrated in slave narratives. The testimonies of slave narratives like those of Frederick Douglass, Olaudah Equiano, Harriet Jacobs, and Mary Prince identify and transform a culture of race-based epistemic hermeneutic and testimonial injustice. Through telling their stories, these agents establish their capacity as knowers and thus resist the epistemic injustice that undergirds the oppressive system of race-based chattel slavery. The authors of slave narratives not only identify race-based epistemic injustice, but actively fight against it. (shrink)

Charles Mills’s philosophical work provides a standpoint from which white philosophers can engage philosophical questions about race by demonstrating that the concept of race is relevant to the study of Western political philosophy, by developing the critical concept of white supremacy, and by critiquing the failure of liberal political philosophy to address the history of race-based chattel slavery in the US and the British empire. Nonetheless, the social contractarian methodology of Mills’s philosophical work is flawed because of its individualistic social (...) ontology, its reliance on structured ignorance rather than situated knowledge to attain objective knowledge about society, and its inability to fulfill its promise to generate a generalized account of race-related injustice that applies to all societies at all times. (shrink)

This paper analyzes the political and legal context in which the 1999 Omaha (Nebraska) Public Schools bond issue was proposed and approved, and the conception of social justice that underpins it. I argue that the 1999 bond issue marks a shift from an ideal of social justice centered on integration toward another ideal of justice centered on fair distribution of resources. I indicate some of the limits of this distributive conception of justice from both a theoretical and a practical point (...) of view. I argue that distributive justice must be carried out in a context of participatory democracy in order to achieve social justice in public education in present-day Omaha. (shrink)

Every theory of justice presupposes a theory of agency which specifies the nature, capacities, and needs of the agents to whom it applies. Likewise, every theory of agency can serve as the basis for a theory of justice which specifies the social conditions in which persons can develop and exercise their capacities for agency. Contemporary liberal, communitarian, and feminist theories of justice all share an abstract understanding of agency as involving the capacity to pursue a conception of the good and (...) the capacity to fit that pursuit into a moral vision. Liberalism, communitarianism, and feminism do not differ primarily over what agency amounts to or whether agency is morally valuable, but over what social conditions persons require in order to develop and exercise their capacities for agency. ;I develop analytic models of a liberal and a communitarian theory of social justice, and I derive from each of these an analytic model of the theory of agency on which it tacitly depends. I show that neither the liberal nor the communitarian theory of agency can accommodate the needs of subordinate social groups such as African-Americans, women, and lesbians for a society in which denigrating racist, sexist, and homophobic cultural images are absent and in which the different needs for agency of members of different social groups can be addressed. ;I also develop a feminist dialogical theory of justice which leaves the demands of justice open to determination by an open, ongoing, egalitarian social dialogue about the social conditions required for agency. I then derive from it a theory of agency which is, I argue, better able to meet the differing needs for agency of members of different social groups, to uncover hidden forms of injustice, and to address changes in prevailing forms of domination and oppression over time. (shrink)

This review essay considers three prominent recent works in the philosophy of race: Mills's The Racial Contract, Outlaw's On Race and Philosophy, and McGary's Race and Social Justice. Each of these books has played an important role in convincing social and political philosophers to take race more seriously as a category for theoretical analysis rather than simply as a subject related to certain applied moral and political problems such as affirmative action. Each of these works also wrestles with the question (...) of whether the dominant theoretical traditions in modern Western political philosophy, and particularly liberalism, are capable of addressing the wide range of forms of social injustice that are linked to racism. The author indicates a number of differences between the books' approaches and argues that the conclusions at which they arrive are subject to different shortcomings. The author also shows that all three books raise sharp challenges to the liberal tradition at the same time that they remain ambivalent about the risks of departing altogether from that tradition. Key Words: justice • liberalism • modernity • race. (shrink)

Epistemic injustice is defined by Miranda Fricker as injustice done to people specifically in their capacities as knowers. Fricker argues that this injustice can be either testimonial or hermeneutical in character. A hearer commits testimonial injustice against a speaker by assigning unfairly little credibility to the speaker’s testimony. Hermeneutical injustice exists in a society when the society lacks the concepts necessary for members of a group to understand their social experiences. We argue that epistemic injustice is necessary to permit the (...) functioning of race-based chattel slavery and that this necessity is illustrated in slave narratives. The testimonies of slave narratives like those of Frederick Douglass, Olaudah Equiano, Harriet Jacobs, and Mary Prince identify and transform a culture of race-based epistemic hermeneutic and testimonial injustice. Through telling their stories, these agents establish their capacity as knowers and thus resist the epistemic injustice that undergirds the oppressive system of race-based chattel slavery. The authors of slave narratives not only identify race-based epistemic injustice, but actively fight against it. (shrink)

Some labor historians and social historians of race are tempted to try to explain Chinese American racial oppression in the US purely by appeal to economic factors, especially the role that Chinese American men played in the US labor market. In this essay, I argue that such reduction is not possible. I briefly describe the history of Chinese immigration to the US, focusing on key changes in US law governing immigration and citizenship as they affected the Chinese. I then refute (...) two economic reductionist views of Chinese American racial oppression. I conclude by suggesting a third, alternative understanding of this oppression that appeals to economic factors among others. (shrink)

Wittgenstein was centrally concerned with the puzzling nature of the mind, mathematics, morality and modality. He also developed innovative views about the status and methodology of philosophy and was explicitly opposed to crudely "scientistic" worldviews. His later thought has thus often been understood as elaborating a nuanced form of naturalism appealing to such notions as "form of life", "primitive reactions", "natural history", "general facts of nature" and "common behaviour of mankind". And yet, Wittgenstein is strangely absent from much of the (...) contemporary literature on naturalism and naturalising projects. This is the first collection of essays to focus explicitly on the relationship between Wittgenstein and naturalism. The volume is divided into four sections, each of which addresses a different aspect of naturalism and its relation to Wittgenstein's thought. The first section considers how naturalism could or should be understood. The second section deals with some of the main problematic domains—consciousness, meaning, mathematics—that philosophers have typically sought to naturalise. The third section explores ways in which the conceptual nature of human life might be continuous in important respects with animals. The final section is concerned with the naturalistic status and methodology of philosophy itself. This book thus casts a fresh light on many classical philosophical issues and brings Wittgensteinian ideas to bear on a number of current debates-for example experimental philosophy, neo-pragmatism and animal cognition/ethics-in which naturalism is playing a central role. (shrink)

In this book, Kevin M. Cherry compares the views of Aristotle and Plato about the practice, study, and above all, the purpose of politics.

This essay argues that Confucian ritual propriety (li 禮) and Aristotelian habit (hexis, ἔξις) play analogous roles within their respective ethical systems and that we can come to appreciate important dimensions of each category by juxtaposing it with the other. Despite numerous and deep dissimilarities, both li and hexis work to organize and publicize emotions and dispositions, ground true moral quality in phenomenally-present activity, and (leveraging insights from Marcel Mauss) contribute to shaping and actualizing an agent’s body and behavior. The (...) essay unpacks several semantic subtleties of li and hexis, and attempts to respond to alleged disanalogies. Finally, the success of a such a li-hexis analogy reveals the ways in which Aristotle’s virtues are more socially contingent and Confucian morality is less particularistic than is often allowed; which in turn, I argue, lessens some of the distance between virtue-based and role-based ethical frameworks. (shrink)

Gossip is a subject that has been studied by researchers from an array of disciplines with various foci and methods. We measured the content of language use by members of a competitive sports team across 18 months, integrating qualitative ethnographic methods with quantitative sampling and analysis. We hypothesized that the use of gossip will vary significantly depending on whether it is used for self-serving or group-serving purposes. Our results support a model of gossip derived from multilevel selection theory that expects (...) gossip to serve group-beneficial rules when rewards are partitioned at the group level on a scale that permits mutual monitoring. We integrate our case study with earlier studies of gossip conducted by anthropologists, psychologists, and management researchers. (shrink)

Carnap and Wittgenstein were always far apart on issues of fundamental importance, even on questions where one might have supposed them to be close. Specifically, I will try to show that beneath what at first sight could appear to be a philosophical difference over a mundane question regarding the nature of the propositions of logic, in fact exemplified a chasm between Wittgenstein’s and Carnap’s understanding of our relation to language and the world. After first laying out Carnap’s own understanding of (...) his difference between himself and Wittgenstein on the nature of tautology, I explicate Wittgenstein’s rejection of what would soon become Carnap’s metalogical stance in The Logical Syntax of Language. I do this in terms of Wittgenstein’s reception of Frege, the significance for Wittgenstein of the sign/symbol distinction, and his views of ordinary language and skepticism already at work in the Tractatus. I point out a connection between Heidegger and Wittgenstein on ordinary language that distinguishes them both from the dominant traditions in analytic philosophy of language and from much contemporary post-modernist views of language. Finally I bring out what was at stake personally and culturally for Wittgenstein in his difference from Carnap on logical syntax. (shrink)