This paper describes a presentation on ethics for accounting and business students. In 2001 and 2002, major corporate failures such as Enron and Worldcom, combined with questionable accounting practices, made ethics a paramount concern to persons working in business and accounting. While financial statement analysis and regulatory requirements are important technical topics, the issue of ethics provides faculty a unique and very appropriate setting to discuss deeper truths about doing business and living life well. This paper briefly describes the development (...) and assessment of one approach to presenting ethics built around a computerized slide show (PowerPoint). The goal of the presentation is to increase students’ understanding of the essential role of ethics to accounting and business. Following the presentation, students indicated a heightened recognition of the importance of ethics. Educators should do all that they can to encourage students to do the “right” thing, even in difficult circumstances. This encouragement may serve them well in school and later in their careers. (shrink)

Knowledge of the responsibilities of engineers is the foundation for answering ethical questions about the work of engineers. This paper defines the responsibilities of engineers by considering what constitutes the nature of engineering as a particular form of activity. Specifically, this paper focuses on the ethical responsibilities of engineers qua engineers. Such responsibilities refer to the duties acquired in virtue of being a member of a group. We examine the practice of engineering, drawing on the idea of practices developed by (...) philosopher Alasdair MacIntyre, and show how the idea of a practice is important for identifying and justifying the responsibilities of engineers. To demonstrate the contribution that knowledge of the responsibilities of engineers makes to engineering ethics, a case study from structural engineering is discussed. The discussion of the failure of the Sleipner A Platform off the coast of Norway in 1991 demonstrates how the responsibilities of engineers can be derived from knowledge of the nature of engineering and its context. (shrink)

The success of business firms and other organizations relies on the trustworthiness of reports and other documents prepared by management accountants. This study examines the personal ethical values and ethical value types of management accountants. Data were obtained from a survey of members of the Institute of Management Accountants (IMA). The survey, composed of the Rokeach Values Survey and demographic questions, was delivered by the IMA Research Lab to membership samples. Importantly, the results indicated that the highest-ranked values were consistent (...) with values included in the IMA’s Statement of Ethical Professional Practice. That management accountants hold high ethical values better enables them to provide reliable and meaningful work to business firms and other organizations. Another important finding is that older management accountants are more concerned with moral values than their younger colleagues. This finding has notable implications for the future of the profession. (shrink)

Purpose Cybercrime is a prevalent and serious threat to publicly traded companies. Defending company information systems from cybercrime is one of the most important aspects of technology management. Cybercrime often not only results in stolen assets and lost business but also damages a company’s reputation, which in turn may affect the company’s stock market value. This is a serious concern to company managers, financial analysts, investors and creditors. This paper aims to examine the impact of cybercrime on stock prices of (...) a sample of publicly traded companies. Design/methodology/approach Financial data were gathered on companies that were reported in news stories as victims of cybercrime. The market price of the company’s stock was recorded for several days before the news report and several days after. The percentage change in the stock price was compared to the change in the Dow Jones Industrial average to determine whether the stock price increased or decreased along with the rest of the market. Findings Stock prices were negatively affected in all time periods examined, significantly so in one period. Practical implications This paper describes cases concerning cybercrime, thereby bringing attention to the value of cybersecurity in protecting computers, identity and transactions. Cyber security is necessary to avoid becoming a victim of cybercrime. Specific security improvements and preventive measures are provided within the paper. Preventive measures are generally less costly than repairs after a cybercrime. Originality/value This is an original manuscript that adds to the literature regarding cybercrime and preventive measures. (shrink)

Accounting educators are being called on to provide a greater emphasis on ethics education. This paper examines three important issues concerning ethics education in accounting. First, the question of whether ethics can indeed be taught is examined. Next, several innovative approaches are presented which have been used by accounting educators to integrate ethics into the classroom. Finally, results of a survey of students concerning their perspectives of ethical issues in accounting education, the accounting profession, and society at large are presented (...) and discussed. Survey results reveal that students consider a lack of ethics damaging to the accounting profession and society. Results also indicate that accounting students are seeking ethical and moral direction. (shrink)

Controlled donation after circulatory determination of death (cDCDD) is an important strategy for increasing the pool of eligible organ donors.

In the context of technology development and systems engineering, knowledge is typically treated as a complex information structure. In this view, knowledge can be stored in highly sophisticated data systems and processed by explicitly intelligent, software-based technologies. This paper argues that the current emphasis upon knowledge as information (or even data) is based upon a form of rationalism which is inappropriate for any comprehensive treatment of knowledge in the context of human-centred systems thinking. A human-centred perspective requires us to treat (...) knowledge in human terms. The paper sets out the particular importance of tacit knowledge in this regard. It sets out two case studies which reveal the critical importance of a careful treatment of tacit knowledge for success in two complex, technology-driven projects. (shrink)

Responding to Randall and Gibson''s (1990) call for more rigorous methodologies in empirically-based ethics research, this paper develops propositions — based on both previous ethics research as well as the larger organizational behavior literature — examining the impact of attitudes, leadership, presence/absence of ethical codes and organizational size on corporate ethical behavior. The results, which come from a mail survey of 149 companies in a major U.S. service industry, indicate that attitudes and organizational size are the best predictors of ethical (...) behavior. Leadership and ethical codes contribute little to predicting ethical behavior. The paper concludes with an assessment of the relevant propositions, as well as a delineation of future research needs. (shrink)

This book applies Augustine's thought to current questions of teaching and learning. The essays are written in an accessible style and is not intended just for experts on Augustine or church history.

MEDIEVAL LOGICS LAMBERT MARIE DE RIJK (ed.), Die mittelalterlichen Traktate De mod0 opponendiet respondendi, Einleitung und Ausgabe der einschlagigen Texte. (Beitrage zur Geschichte der Philosophie und Theologie des Mittelalters, Neue Folge Band 17.) Miinster: Aschendorff, 1980. 379 pp. No price stated. THE SEVENTEENTH CENTURY MARTA FATTORI, Lessico del Novum Organum di Francesco Bacone. Rome: Edizioni dell'Ateneo 1980. Two volumes, il + 543, 520 pp. Lire 65.000. VIVIAN SALMON, The study of language in 17th century England. (Amsterdam Studies in the Theory (...) and History of Linguistic Science, Series 111: Studies in theHistory of Linguistics, Volume 17.) Amsterdam: John Benjamins B.V., 1979.x + 218 pp. Dfl. 65. Theoria cum Praxi. Zum Verhaltnis von Theorie und Praxis im 17. und 18. Jahrhundert. (Akten des 111. Internationalen Leibnizkongress, Hannover, 12. bis 17.November 1977, Band 111: Logik, Erkenntnistheorie, Wissenschaftstheorie, Metaphysik, Theologie.) Wiesbaden: Franz Steiner Verlag, 1980. vii + 269 pp. DM 48. CLASSICAL AND NON-CLASSICAL LOGICS MICHAEL CLARK, The place of syllogistic in logical theory. Nottingham: University of Nottingham Press, 1980. ix + 151 pp. £3.00. A.F. PARKER-RHODES, The theory of indistinguishables. Dordrecht, Boston and London: D. Reidel Publishing Company, 1981. xvii + 216 pp. Dfl.90.00/$39.50. NICHOLAS RESCHER and ROBERT BRANDOM, The logic of inconsistency. Oxford:Basil Blackwell, 1980. x + 174 pp. f 11.50. MISCELLANEOUS J. ZELENY, The logic of Marx. Translated from the German by T. Carver. Oxford: Basil Blackwell, 1980. xcii + 247 pp. £12.50. FELIX KAUFMANN, The infinite in mathematics. Edited by Brian McGuinness. Introduction by E. Nagel. Translation from the German by Paul Foulkes. Dordrecht: Reidel, 1978. xvii + 235 pp. Dfl 85/$39.50 (cloth); Dfl 45/$19.95 (paper). PAMELA MCCORDUCK, Machines who think. San Francisco: W.H. Freeman and Company, 1979. xiv + 275 pp. $14.95. J. MITTELSTRASS (ed.), Enzyklopadie Philosophie und Wissenschaftstheorie Bd. 1 : A-G. Mannheim, Wien, Ziirich: Bibliographisches Institut, 1980. 835 pp. DM 128. (shrink)

People with anorexia nervosa commonly exhibit social difficulties, which may be related to problems with understanding the perspectives of others, commonly known as Theory of Mind processing. However, there is a dearth of literature investigating the neural basis of these differences in ToM and at what age they emerge. This study aimed to test for differences in the neural correlates of ToM processes in young women with AN, and young women weight-restored from AN, as compared to healthy control participants. Based (...) on previous findings in AN, we hypothesized that young women with current or prior AN, as compared to HCs, would exhibit a reduced neural response in the medial prefrontal cortex, the inferior frontal gyrus, and the temporo-parietal junction whilst completing a ToM task. We recruited 73 young women with AN, 45 WR young women, and 70 young women without a history of AN to take part in the current study. Whilst undergoing a functional magnetic resonance imaging scan, participants completed the Frith-Happé task, which is a commonly used measure of ToM with demonstrated reliability and validity in adult populations. In this task, participants viewed the movements of triangles, which depicted either action movements, simple interactions, or complex social interactions. Viewing trials with more complex social interactions in the Frith-Happé task was associated with increased brain activation in regions including the right TPJ, the bilateral mPFC, the cerebellum, and the dorsolateral prefrontal cortex. There were no group differences in neural activation in response to the ToM contrast. Overall, these results suggest that the neural basis of spontaneous mentalizing is preserved in most young women with AN. (shrink)

The question 'Why should I obey the law?' introduces a contemporary puzzle that is as old as philosophy itself. The puzzle is especially troublesome if we think of cases in which breaking the law is not otherwise wrongful, and in which the chances of getting caught are negligible. Philosophers from Socrates to H.L.A. Hart have struggled to give reasoned support to the idea that we do have a general moral duty to obey the law but, more recently, the greater number (...) of learned voices has expressed doubt that there is any such duty, at least as traditionally conceived. (shrink)

Quentin Smith has argued that quantum-cosmological theory is incompatible with theism. The two claims that Smith argues render theism inconsistent with Hawking’s theory are that of the initial creation of the universe by God and His continued conservation of it. His primary argument is that divine decision and Hawking’s wave function entail contradictory probabilities that the universe begin to exist and continue to evolve in a certain way. I attempt to refute the argument by providing a schema that (...) accommodates probabilities conditioned on divine decision as well as those conditioned on the wave function with respect to these two issues. (shrink)

What is Justice? Classic and Contemporary Readings, 2/e, brings together many of the most prominent and influential writings on the topic of justice, providing an exceptionally comprehensive introduction to the subject. It places special emphasis on "social contract" theories of justice, both ancient and modern, culminating in the monumental work of John Rawls and various responses to his work. It also deals with questions of retributive justice and punishment, topics that are often excluded from other volumes on justice. This new (...) edition features expanded and updated readings on justice and punishment and includes more recent responses to John Rawls's work. Part One of the book features selections from classical sources including Homer, Plato, Aristotle, Aquinas, and Mencius, as well as excerpts from the Bible and the Koran. Part Two provides readings on the state of nature and the social contract, from Hobbes and Locke to Rawls, Nozick, Gauthier, and Baier. Part Three includes the Declaration of Independence and Amendments to the U.S. Constitution in addition to selections on property and social justice by Locke, Hume, Adam Smith, Engels, Marx, Mill, and several contemporary authors. Part Four offers a wide variety of readings on punishment, several of which address the death penalty. Part Five begins with selections from Rawls's work and includes responses from Dworkin, Nagel, Nozick, MacIntyre, Sandel, Walzer, Okin, and Rawls himself. Each selection is preceded by a brief introduction and each of the five parts opens with an introduction. The volume is further enhanced by a general introduction and an updated and extensive bibliography. Ideal for a wide variety of courses including social and political philosophy, ethics, philosophy of law, and contemporary moral problems, What Is Justice?, 2/e, does not assume any philosophical or specialized background. It is also engaging reading for anyone interested in justice. (shrink)

What is Justice? Classic and Contemporary Readings, 2/e, brings together many of the most prominent and influential writings on the topic of justice, providing an exceptionally comprehensive introduction to the subject. It places special emphasis on "social contract" theories of justice, both ancient and modern, culminating in the monumental work of John Rawls and various responses to his work. It also deals with questions of retributive justice and punishment, topics that are often excluded from other volumes on justice. This new (...) edition features expanded and updated readings on justice and punishment and includes more recent responses to John Rawls's work. Part One of the book features selections from classical sources including Homer, Plato, Aristotle, Aquinas, and Mencius, as well as excerpts from the Bible and the Koran. Part Two provides readings on the state of nature and the social contract, from Hobbes and Locke to Rawls, Nozick, Gauthier, and Baier. Part Three includes the Declaration of Independence and Amendments to the U.S. Constitution in addition to selections on property and social justice by Locke, Hume, Adam Smith, Engels, Marx, Mill, and several contemporary authors. Part Four offers a wide variety of readings on punishment, several of which address the death penalty. Part Five begins with selections from Rawls's work and includes responses from Dworkin, Nagel, Nozick, MacIntyre, Sandel, Walzer, Okin, and Rawls himself. Each selection is preceded by a brief introduction and each of the five parts opens with an introduction. The volume is further enhanced by a general introduction and an updated and extensive bibliography. Ideal for a wide variety of courses including social and political philosophy, ethics, philosophy of law, and contemporary moral problems, What Is Justice?, 2/e, does not assume any philosophical or specialized background. It is also engaging reading for anyone interested in justice. (shrink)

Innovation has become a buzzword that promises dramatic changes in almost every field of business. Absent from this attention is a serious discussion of the ethical sides of dramatic change. To address this, editors Georges Enderle and Patrick E. Murphy gather a team of experts to fully examine the ethics of innovation within business and the economy in this standout addition to the Studies in TransAtlantic Business Ethics series. The book opens with an exploration and clarification of several key (...) concepts necessary for a thorough study of innovation such as business ethics, moral innovation, creativity, and wealth creation. The opening chapters also propose a novel theoretical foundation and methodological approach with which to address ethical innovation. Subsequently, the contributors discuss challenges and opportunities of innovation for individuals, organizations, and systems while zoning in on a wide range of specific examples, including but not limited to: managerial responsibilities, morality and imagination of leaders, as well as the ethics of the Maker Movement. This comprehensive book evaluates organizational innovations from diverse parts of the world including Egypt, India, Latin America, the UK, and the US. Ethical Innovation in Business and the Economy concludes with a presentation of methods for improving economic systems, such as tracing Adam Smith in emerging enterprises, developing a justice model of marketing to the poor, and bridging the formal and informal economies in an African context. This in-depth examination of innovation, and its involvement in the business and economic world, is an invaluable reference tool for students, teachers, and researchers in business and economic ethics, as well as executives in business and other organizations who search for new and more responsible ways to address globalization, sustainability, and financialization. (shrink)

Tacit consent theories of political obligation have fallen into disfavor. The difficulties that plague such accounts have been well-known since Hume's "Of the Original Contract"1 and have recently been forcefully reformulated by M. B. E. Smith, A. John Simmons, and Joseph Raz.2 In this article, though, I shall argue that Hobbes' version of the argument from tacit consent escapes the criticisms leveled by Hume, Smith, Simmons, and Raz against tacit consent theories as a class. Crucial to my defense (...) of this claim will be a certain interpretation of Hobbes' account of covenants, an account quite different than that presupposed by the opponents of the argument from tacit consent. (shrink)

How (Not) to Be Secular is what Jamie Smith calls "your hitchhiker's guide to the present" -- it is both a reading guide to Charles Taylor's monumental work A Secular Age and philosophical guidance on how we might learn to live in our times. Taylor's landmark book A Secular Age (2007) provides a monumental, incisive analysis of what it means to live in the post-Christian present -- a pluralist world of competing beliefs and growing unbelief. Jamie Smith's book (...) is a compact field guide to Taylor's insightful study of the secular, making that very significant but daunting work accessible to a wide array of readers. Even more, though, Smith's How (Not) to Be Secular is a practical philosophical guidebook, a kind of how-to manual on how to live in our secular age. It ultimately offers us an adventure in self-understanding and maps out a way to get our bearings in today's secular culture, no matter who "we" are -- whether believers or skeptics, devout or doubting, self-assured or puzzled and confused. This is a book for any thinking person to chew on. (shrink)

Prologue, invitation to thinking about God In the Hebrew Bible? -- Part I, questions about God? -- Why does God in the Bible have a body? -- What do God's body parts in the Bible mean? -- Why is God angry in the Bible? -- Does God in the Bible have gender or sexuality? -- Part II, questions about God in the world? -- What can creation tell us about God? -- Who-or what-is the Satan? -- Why do people suffer (...) according to the Hebrew Bible? -- Epilogue, God in the Bible and beyond. (shrink)

The Descartes Dictionary is an accessible guide to the world of the seventeenth-century philosopher René Descartes. Meticulously researched and extensively cross-referenced, this unique book covers all his major works, ideas and influences, and provides a firm grounding in the central themes of Descartes' thought. The introduction provides a biographical sketch, a brief account of Descartes' philosophical works, and a summary of the current state of Cartesian studies, discussing trends in research over the past four decades. The A-Z entries include clear (...) definitions of the key terms used in Descartes' writings and detailed synopses of his works. Also included are entries noting philosophical influences, of both figures that influenced Descartes and those that he in turn influenced. For anyone reading or studying Descartes, rationalism, or modern philosophy more generally, this original resource provides a wealth of useful information, analysis, and criticism. Including clear explanations of often complex terminology, The Descartes Dictionary covers everything that is essential to a sound understanding of Descartes' philosophy. (shrink)

Emotional hardcore and other music genres featuring screamed vocals are puzzling for the appreciator. The typical fan attaches appreciative value to musical screams of emotional pain all the while acknowledging it would be inappropriate to hold similar attitudes towards their sonically similar everyday counterpart: actual human screaming. Call this the screamed vocals problem. To solve the problem, I argue we must attend to the anti-sublimating aims that get expressed in the emotional hardcore vocalist’s choice to scream the lyrics. Screamed vocals (...) help us see the value in rejecting (a) restrictive social norms of emotional expressiveness and (b) restrictive artistic norms about how one ought to express or represent pain in art, namely that if one is going to do so they must ensure the pain has been ‘beautified’. In developing this second point I argue that emotional hardcore is well-suited (though not individually so) for putting pressure on longstanding views in the history of aesthetics about the formal relationship between art and human pain. (shrink)

This article suggests evidence for and reasons why prior acquisition may either facilitate or inhibit acquisition of a new construction. It investigates acquisition of the German passive and future constructions which contain a lexical verb with either the auxiliary sein “to be” or werden “to become”, and are related through these to potential supporting constructions. We predicted that a supported construction should be acquired earlier, faster, and unusually rapidly. An inhibited construction should show an extended depressed usage. We analyzed a (...) dense corpus of a German boy between 2;0 and 5;0. He acquired the sein- before the werden-passive. The former was supported by his prior acquisition of the sein copula, whereas the werden-passive itself supported one werden copula construction. He acquired the werden-future extremely slowly due to the hindrance of a semantically identical construction. These results fit with an emergentist approach in which apparently “sudden” acquisition is still due to gradual learning mechanisms. (shrink)

The first IVF baby was born in the 1970s. Less than 20 years later, we had cloning and GM food, and information and communication technologies had transformed everyday life. In 2000, the human genome was sequenced. More recently, there has been much discussion of the economic and social benefits of nanotechnology, and synthetic biology has also been generating controversy. This important volume is a timely contribution to increasing calls for regulation - or better regulation - of these and other new (...) technologies. Drawing on an international team of legal scholars, it reviews and develops the role of human rights in the regulation of new technologies. Three controversies at the intersection between human rights and new technology are given particular attention. First, how the expansive application of human rights could contribute to the creation of a brave new world of choice, where human dignity is fundamentally compromised; second, how new technologies, and our regulatory responses to them, could be a threat to human rights; and, third, how human rights could be used to create better regulation of these technologies. (shrink)

Although many modern philosophers of law describe custom as merely a minor source of law, formal law is actually only one source of the legal customs that govern us. Many laws grow out of custom, and one measure of a law's success is by its creation of an enduring legal custom. Yet custom and customary law have long been neglected topics in unsettled jurisprudential debate. Smaller concerns, such as whether customs can be legitimized by practice or by stipulation, stipulated by (...) an authority or by general consent, or dictated by law or vice versa, lead to broader questions of law and custom as alternative or mutually exclusive modes of social regulation, and whether rational reflection in general ought to replace sub-rational prejudice. Can legal rules function without customary usage, and does custom even matter in society? The Philosophy of Customary Law brings greater theoretical clarity to the often murky topic of custom by showing that custom must be analyzed into two more logically basic concepts: convention and habit. James Bernard Murphy explores the nature and significance of custom and customary law, and how conventions relate to habits in the four classic theories of Aristotle, Francisco Suarez, Jeremy Bentham, and James C. Carter. He establishes that customs are conventional habits and habitual conventions, and allows us to better grasp the many roles that custom plays in a legal system by offering a new foundation of understanding for these concepts. (shrink)

This book delivers a definitive contribution to the understanding of Habermas's oeuvre as it applies to education. The authors examine Habermas's contribution to pedagogy, learning and classroom interaction; the relation between education, civil society and the state; forms of democracy, reason and critical thinking; and performativity, audit cultures and accountability.

In mainstream analytic epistemology, Reformed theology has made its presence prominently felt in Reformed epistemology, the view of religious belief according to which religious beliefs can be properly basic and warranted when formed by the proper functioning of the sensus divinitatis, an inborn capacity or faculty for belief in God that can be prompted to generate certain religious beliefs when presented with things (e.g., certain majestic aspects of creation). A major competitor to Reformed epistemology is Wittgensteinian quasi-fideism, a position drawn (...) from the epistemology of Wittgenstein’s On Certainty, according to which some foundational religious commitments are not properly basic beliefs but some kind of apodictic, unshakeable certainties that form part of the structure of one’s rationality and worldview. I argue that the Reformed tradition has contained elements of quasi-fideism at least as far back as Calvin’s account of faith from the Institutes of the Christian Religion, book 3, chapter 2. (shrink)

Abstractabstract:This article examines Harold Ramis’s 2005 noir comedy The Ice Harvest as the critically dystopian counter-panel to his beloved 1993 film Groundhog Day, a film frequently discussed within the paradigm of utopia. While starkly different in genre, tone, and reception, the two films comprise a dialectical dyad that registers the historical transition from the utopian cultural effervescence of the early 1990s to the tragic foreclosure of imaginative horizons and the dystopian transformation of economic, political, and social landscapes in the new (...) millennium. In The Ice Harvest, the author argues, this is achieved through a strategic reactivation of film noir as a variant of the critical dystopia. (shrink)