Annual reports are an important element in the genre of corporate public discourse. The reporting practices mandated by the Securities and Exchange Commission for all publicly traded corporations are intended to render the annual reports a legitimate and trustworthy medium through which management communicates information related to the financial performance of the firm. The following discussion represents an inaugural attempt to investigate the ethical characteristics of the discourse found in corporate annual reports using Habermas' principles of communicative action. In preparing (...) the Management's Discussion and Analysis (MD&A) portion of the report, managers are charged with providing narrative information for investors and other interested third parties relevant to assessing the firm's financial condition. Previous rhetorical studies of the narrative portions of annual reports argue that they serve as means for both legitimate and distorted communication. We investigate this communication medium through the lens of Habermas' norms for communicative action, which require communicators to be comprehensible, truthful, sincere, and legitimate. The study represents an initial attempt to operationalization Habermas' principles of communicative action and to employ a methodology that facilitates their application to research within a business context. From one perspective, consistent with agency theory as specified by neoclassical economics, it would seem that firms anticipating worse-than-expected financial performance would be less likely to exhibit the Habermasian principles necessary for undistorted communication because they would attempt to strategically influence the message being communicated about the firm's financial position. Instead, employing rhetorical analysis software, Diction 5.0, we found that firms expecting both good and bad earnings surprises exhibited a higher level of communicative action than a composite average firm. Although preliminary in nature, our findings suggest that firms anticipating large earnings surprises, either high or low, use the narrative portion of the annual report as a vehicle through which to communicate information about managements' veracity and trustworthiness as well as the firm's financial position. (shrink)

We study completely decomposable torsion-free abelian groups of the form $\mathcal{G}_S := \oplus_{n \in S} \mathbb{Q}_{p_n}$ for sets $S \subseteq \omega$. We show that $\mathcal{G}_S$has a decidable copy if and only if S is $\Sigma^0_2$and has a computable copy if and only if S is $\Sigma^0_3$.

The increasing demographic changes of populations in many countries require an approach for managing the complexity of sociocultural differences. Such an approach could help healthcare organizations to address healthcare disparities and inequities, and promote cultural safety for healthcare providers and patients alike. Almutairi's critical cultural competence (CCC) is a comprehensive approach that holds great promise for managing difficulties arising from sociocultural and linguistic issues during cross‐cultural interactions.CCChas addressed the limitations of many other cultural competence approaches that have been discussed in (...) the literature. Therefore, the purpose of this study is to define the construct ofCCCand the theoretical components of theCCC. (shrink)

With the demise of Andersen, LLP and new legislation that puts an end to self-governance in public accounting, the effectiveness of current models of accounting ethics have been seriously called into question. We argue that the profession suffers from fundamental limitations in its ethical framework that makes it impossible to effectively address ongoing ethical problems. The dominant representation of professional behavior is an agency model of ethics, in which the ultimate responsibility for identifying and dealing with ethical dilemmas resides with (...) the individual. We argue that structural forces such as control over resources, meaning systems, and community norms and values also have a strong influence on the actions of accountants and that these must also be considered. The recent legitimation crisis has forced the accounting profession and its constituencies to begin to recognize and address the structural aspects of ethics as they enable and constrain action. We propose a framework based on structuration theory and learning theory that allows for systematic, multi-level investigation of the structural forces that cause ethical dilemmas to arise and to be recognized and that influence the manner in which they are analyzed and resolved. This framework should be capable of continual critique and reconfiguration as environmental conditions change. (shrink)

This study is an investigation of the impact of Spinozan metaphysics on German-speaking writers of the eighteenth and nineteenth centuries. In terms of specific works by Friedrich Schiller and C.F. Meyer, this influence has hitherto gone unnoticed. Though it has long been recognized that George Buchner was profoundly affected by Spinozism, in-depth treatments of this important dimension of his thought have, by and large, been lacking. This book contains an attempt to come to terms with significant aspects of Buchner's reception (...) of Spinoza, as found both in his literary and non-literary writings.". (shrink)

"Structure and Sentiment is an important book. Reading it may make an anthropologist more keenly aware of certain issues that are crucial in social anthropology, and this awareness may make one's field work as well as one's reading of published ethnographies more perceptive."—F. G. Lounsbury, American Anthropologist "A theoretical and methodological essay of first importance. As such, the book should be of interest to all social scientists interested in the development of specific and general theory in social anthropology."—Southwestern Social Science (...) Quarterly. (shrink)

This book brings together a unique combination of experts in the area of conflict resolution and focuses on the role forgiveness can play in the process. It deals with the theology, public policy, psychological and social theory, and social policy implementation of forgiveness. The first section of the book explores how ideas like "forgiveness" and "reconciliation" are moving out from the seminary and academy into the world of public policy, and how these terms have been used and defined in the (...) past. One of the contributors, Miroslav Volf, speaks to the Christian contribution of a more peaceful environment. The second section looks at forgiveness and public policy. One of the chapters, by Donald W. Shriver Jr., addresses forgiveness in a secular political forum. The third section of the book draws us to a more particular analysis of the relationship between forgiveness and reconciliation from voices in the academic and theological community. John Paul Lederach presents five qualities of practice in support of the reconciliation process. John Dawson gives hope for peace-making in a new century. The final section highlights the work of practitioners currently working with religion, public policy, and conflict transformation, particularly in areas such as Ireland and Africa. This book will be an essential for libraries, scholars, conflict negotiators, and all people who hope to understand the role of forgiveness in the peace process. Contributors include: Desmond M. Tutu, Rodney L. Petersen, Miroslav Volf, Stanley S. Harakas, Raymond G. Helmick, SJ, Joseph V. Montville, Douglas M. Johnston, Donna Hicks, Donald W. Shriver, Jr., Everett L. Worthington, Jr., John Paul Lederach, Ervin Staub, Laurie Anne Pearlman, John Dawson, Audrey R. Chapman, Olga Botcharova, Anthony da Silva, SJ, Geraldine Smythe, OP, Andrea Bartoli, Ofelia Ortega, and George F. R. Ellis. (shrink)

Rodney Stark’s classic historical sociology of the proliferation of Christianity in its early centuries is published here in a new paperback printing of the original 1996 Princeton edition (there w...

The globalization in business and tourism becomes crucial more and more for the economical sustainability of local communities. In the presence of an epidemic outbreak, there must be such a decision on the policy by the host community as whether to accept visitors or not, the number of acceptable visitors, or the condition for acceptable visitors. Making use of an SIRI type of mathematical model, we consider the influence of visitors on the spread of a reinfectious disease in a community, (...) especially assuming that a certain proportion of accepted visitors are immune. The reinfectivity of disease here means that the immunity gained by either vaccination or recovery is imperfect. With the mathematical results obtained by our analysis on the model for such an epidemic dynamics of resident and visitor populations, we find that the acceptance of visitors could have a significant influence on the disease’s endemicity in the community, either suppressive or supportive. (shrink)

Background A morally sound framework for benefit-sharing is crucial to minimize research exploitation for research conducted in developing countries. However, in practice, it remains uncertain which stakeholders should be involved in the decision-making process regarding benefit-sharing and what the implications might be. Therefore the study aimed to empirically propose a framework for benefit-sharing negotiations in research by taking HIV vaccine trials as a case. Methods The study was conducted in Tanzania using a case study design and qualitative approaches. Data were (...) collected using in-depth interviews (IDI) and focus group discussions (FGD). A total of 37 study participants were selected purposively comprising institutional review board (IRB) members, researchers, community advisory board (CAB) members, a policymaker, and HIV/AIDS advocates. Deductive and inductive thematic analysis approaches were deployed to analyze collected data with the aid of MAXQDA version 20.4.0 software. Results The findings indicate a triangular relationship between the research community, researched community and intermediaries. However, the relationship ought to take into consideration the timing of negotiations, the level of understanding between parties and the phase of the clinical trial. The proposed framework operationalize partnership interactions in community-based participatory research. Conclusion In the context of this study, the suggested framework incorporates the research community, the community being researched, and intermediary parties. The framework would guarantee well-informed and inclusive decision-making regarding benefit-sharing in HIV vaccine trials and other health-related research conducted in resource-limited settings. (shrink)

In Morals By Agreement, David Gauthier concludes that under certain conditions it is rational for an agent to be disposed to choose in accordance with a fair cooperative scheme rather than to choose the course of action that maximizes his utility. This is only one of a number of important claims advanced in that book. In particular, he also propounds a distinctive view concerning what counts as a fair cooperative arrangement. The thesis concerning the rationality of adopting a cooperative disposition (...) is, however, logically independent of his substantive view of a fair cooperative scheme and is itself central to the project as a whole. Gauthier's concern is to establish that certain moral principles are those that fully rational, self-interested persons would agree to take as regulative of their dealings with one another – that a contractarian approach, in this sense, can provide an adequate basis for a theory of morality. (shrink)

Despite strong growth in scientific investigation of the placebo effect, understanding of this phenomenon remains deeply confused. We investigate critically seven common conceptual distinctions that impede clear understanding of the placebo effect: (1) verum/placebo, (2) active/inactive, (3) signal/noise, (4) specific/nonspecific, (5) objective/subjective, (6) disease/illness, and (7) intervention/context. We argue that some of these should be eliminated entirely, whereas others must be used with caution to avoid bias. Clearing away the conceptual underbrush is needed to lay down a path to understanding (...) and harnessing placebo effects in clinical medicine. (shrink)

The ethical principle of respect for autonomy has come into its own In American medicine since World War II as equal in importance to the traditional medicomoral principles of nonmaleficence and beneficence. Respect for autonomy provides the ethical underpinning for the patient's right to exercise an informed choice – whether to consent to or to refuse recommended medical treatment. However, an informed choice demands a certain level of competence. Typical criteria for patient competence to accept or to refuse medical treatments (...) Include ability to make a choice and ability to comprehend the nature of the treatment, as well as the risks and benefits of accepting or refusing the treatment. (shrink)

By Jerome Rothenberg. Contributions by Steven Clay, Rodney Phillips.

A canonical formalism for the relativistic classical mechanics of many particles is proposed. The evolution equations for a charged particle in an electromagnetic field are obtained and the relativistic two-body problem with an invariant interaction is treated. Along the same line a quantum formalism for the spinless relativistic particle is obtained by means of imprimitivity systems according to Mackey theory. A quantum formalism for the spin-1/2 particle is constructed and a new definition of spin1/2 in relativity is proposed. An evolution (...) equation for the spin-1/2 particle in an external electromagnetic field is given. The Bargmann Michel, and Telegdi equation follows from this formalism as a quasiclassical approximation. Finally, a new relativistic model for hydrogenlike atoms is proposed. The spectrum predicted is in agreement with Dirac's when radiative corrections have been added. (shrink)

F. S. McNeilly; XIII—Immorality and the Law, Proceedings of the Aristotelian Society, Volume 66, Issue 1, 1 June 1966, Pages 167–182, https://doi.org/10.1093/ar.

Abstract The Duhem?Quine thesis is generally presented as the radical underdetermi? nation of a theory by experimental evidence. But there is a much?neglected second aspect, i.e. the coherence or interrelatedness of the conceptual components of a theory. Although both Duhem and Quine recognised this aspect, they failed to see its consequences: it militates against the idea of radical underdetermination. Because scientific theories are coherent conceptual systems, empirical evidence penetrates, as it were, the periphery and allows the localisation of central, not (...) just peripheral hypotheses. There is then no reason to deny the existence of crucial experiments. Both these ideas are denied in the Quine?Duhem thesis. A discussion of the famous Stem?Gerlach experiment and the role of fundamental physical constants shows, however, that localisation is not only possible but essential for the validity of scientific theories. Quine's famous ?latitude of choice? turns out to be severely restricted. (shrink)

This paper seeks to analyze the construction of ethics in sexuality research in which qualitative methods are employed in the field of social sciences. Analyses are based on a bibliographic review of current discussions on research methods of queer theory and on the authors' own experiences of past research on sexuality. The article offers a theoretical perspective on the ways ethnography and in‐depth interviews become methods that can rely on a consensual method and create a politics of intimacy between the (...) researchers and research participants. The politics of intimacy may contribute to the production of a politically engaged knowledge while escaping from the moral matrix that usually governs the relationship between researchers and research participants. It is argued here that the researcher's sexed and gendered body matters for fieldwork; that the consensual method among participants may be employed in sexuality research as a fruitful tool; and that the relationships created among researchers and participants can pose a challenge to predetermined ethical guidelines in research. As a result, discussions problematize the existence of a politics of intimacy in sexuality research that is characterized by ethical relations among research participants. (shrink)

These notebooks were written during the years that F. W. J. Schelling spent as a student at the Tübinger Stift (1790–1795). From dates written by Schelling in the margins, we can surmise that the first portion (AA II/4: 15–28) was begun in August of 1792, and the latter portion (AA II/5: 133–142) was written in early 1794. To this latter portion is appended a substantial work, Schelling’s Timaeus-commentary, which is not included in the present translation. It appeared as “Timaeus (1794)” (...) (translated by Adam Arola, Jena Jolissaint, Peter Warnek) in Epoché 12: 2. These notebooks offer a window into Schelling’s philosophical development and proclivities, in light of his engagement with various Platonic dialogues, most notably the Ion, Theaetetus, Meno, Timaeus, and Philebus. They include discussions of divine power, rapture, and genius, especially as these relate to poetry, prophecy, and ordinary forms of human knowledge. These topics are discussed in the first portion (AA II/4: 15–25). In the latter portion, Schelling discusses myth, its function and relation to human greatness, Socrates’s daimonion, and the authority of tradition (AA II/4: 25–28; II/5: 133–142). (shrink)

Sixteen essays on epistemology, metaphysics, & history & politics, treating aspects of the writings of Descartes, Locke, Hume, Kant, Leibniz, & Hobbes.

Recently several philosophers have argued that environmental reform movements cannot halt humankind’s destruction of the biosphere because they still operate within the anthropocentric humanism that forms the root of the ecological crisis. According to “radical” environmentalists, disaster can be averted only if we adopt a nonanthropocentric understanding of reality that teaches us to live harmoniouslyon the Earth. Martin Heidegger agrees that humanism leads human beings beyond their proper limits while forcing other beings beyond their limits as weIl. The doctrine of (...) the “rights of man” justifies human exploitation of nonhuman beings. Paradoxically, however, the doctrine of rights for nonhuman beings does not escape the orbit of humanism. According to Heidegger, a nonanthropocentric conception of humanity and its relation to nature must go beyond the doctrine of rights. We can dweIl harmoniously on Earth only by submitting to our primary obligation: to be open for the Being of beings. We need a new way of understanding Being, a new ethos, that lets beings manifest themselves not merely as objects for human ends, but as intrinsically important. Heidegger calls this ethos the “fourfold” of earth and sky, gods and mortals. Humanists argue that Heidegger is wrong to abandon the principle of human rights in favor of the notion that we are obligated to “let beings be,” while some radical environmentalists accuse hirn of being a humanist because he supposedly overestimates the importance of humankind’s ability to speak. Heidegger insists, however, that language makes possible culture, without which thereis no human experience of nature. An environmentally sound ethos. can arise, according to Heidegger, only from a shift within the cultural heritage of the West. Richard Rorty agrees that we must become open for a new “conversation” with the West, even if this requires abandoning traditionally important fields such as epistemology. The need to develop a new understanding of Being is so great that thinkers from the analytic and continental traditions of philosophy are finally initiating a long-overdue dialogue. (shrink)

Objective The UK Human Papillomavirus (HPV) vaccine programme commenced in the autumn of 2008 for year 8 (age 12–13 years) schoolgirls. We examine whether the vaccine should be given when there is a difference of opinion between daughters and parents or guardians. Design Qualitative study using semi-structured interviews. Participants A sample of 25 stakeholders: 14 professionals involved in the development of the HPV vaccination programme and 11 professionals involved in its implementation. Results Overriding the parents' wishes was perceived as problematic (...) and could damage the relationship between school and parents. A number of practical problems were raised in relation to establishing whether parents were genuinely against their daughter receiving the vaccine. Although many respondents recognised that the Gillick guidelines were relevant in establishing whether a girl could provide consent herself, they still felt that there were significant problems in establishing whether girls could be assessed as Gillick competent. In some areas school nurses had been advised not to give the vaccine in the absence of parental consent. None of the respondents suggested that a girl should be vaccinated against her consent even if her parents wanted her to have the vaccine. Conclusions While the Gillick guidelines provide a legal framework to help professionals make judgements about adolescents consenting to medical treatment, in practice there appears to be variable and confused interpretation of this guidance. Improved legal structures, management procedures and professional advice are needed to support those who are assessing competence and establishing consent to vaccinate adolescents in a school setting. (shrink)

This paper attempts to respond to a call to find an ontological basis for establishing African legal theory. The African world of my choice is the Igbo world of South-east Nigeria. It is a world I want to examine to see how its material and theoretical structures help articulate a philosophy of law in terms of projecting a consistent understanding of law subjects and the foundations of their rights. The article builds on the contributions of F. U. Okafor and his (...) many African critics. (shrink)