The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. Ethical blindness (...) in the standards of professional accountants may be a factor in the extent of misreporting, and may have taken on new urgency as a result of the proposals to change the conceptual framework for financial reporting using international standards. The social consequences for users of financial statements can be huge. The acquittal of former Nortel executives on fraud charges related to accounting manipulations is viewed by many as legitimizing accounting gamesmanship. This decision illustrates that the courts may not be the best place to deal with ethical reporting issues. The courts may be relied on for only the most egregious unethical conduct and, even then, the accounting profession is ill equipped to assist the legal system in prosecuting accounting fraud unless the standards have been clarified. We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing standards, and the codes of ethical conduct that underpin the professionalism of accountants. (shrink)

Biographical note: Thomas Alkemeyer (Dr. phil.) ist Professor für Soziologie und Sportsoziologie an der Carl von Ossietzky Universität Oldenburg. Ulrich Bröckling (Dr. phil.) ist Professor für Kultursoziologie an der Albert-Ludwigs-Universität Freiburg. Tobias Peter (Dr. rer. pol.) ist wissenschaftlicher Mitarbeiter am Institut für Soziologie der Albert-Ludwigs-Universität Freiburg.

Tugendhat’s remarks on religion and mysticism are explored in section 5 and 6 of this paper. To this end I outline, in section 1, the role that the criticism of religion has played from its beginnings in philosophy’s self-understanding and its focus on reasoning, which philosophers opposed to the non-reasoning justification of religion. In section 2, I consider philosophy’s relation to empirical statements and to the empirical sciences; in section 3, I discuss Tugendhat’s substitution of anthropology for metaphysics; and in (...) section 4, his moral theory. (shrink)

The paper reformulates empirical naturalism by 4 theses, points out a Popperian trend to its resuscitation, argues for its central thesis by rejecting formal objections that the good cannot be defined by any, any descriptive, or any empirical, concept, and material objections that the good is something different from happiness, esp, that it is justice, and conjectures about a motive for rejecting naturalism.

In the first part of the paper, I describe the role labour, under conditions no longer existent, played for the perfection of individuals in Locke′s political philosophy. Or to use a more up-to-date term, I describe labour′s emancipatory role. In the second part, I examine the conditions for realizing Locke′s aim of a society of autonomous individuals with a minimum of state power and market coercion, starting from a society whose members are becoming increasingly economically superabundant.

Die englische Wikipedia erklärt ihn als »a collection of political philosophies and movements that uphold liberty as a core principle.« Doch diese Beschreibung trifft auch auf den Liberalismus zu. Den Libertarismus unterscheidet vom Liberalismus etwas, das ihn öffentlichkeitswirksam und in den USA zu einer politischen Partei machte.

This book answers questions about secularization: Does it dissolve religion, or transform it into faith in a universally valid value? Is it restricted to the west or can it occur everywhere? Using ideas of Max Weber, the book conceives secularization as a process comparable to the rational development of science and production. What is the value secularization propagates? Sifting historical texts, Steinvorth argues the value is authenticity, to be understood as being true to one's talents developed in activities that are (...) done for their own sake and provide life with meaning, and as unconditionally commanded. How can a value be unconditionally demanded? This question leads to an investigation of the self that combines Kant's ideas on the conditions of the possibility of experience with modern brain science, and to the metaphysical deliberation whether to prefer a world with creatures able to do both good and evil to one without them. It is not enough, however, to point to facts. We rather need to understand what secularization, religion and their possible rationality consist inches Max Weber's sociology of religion has provided us with the conceptual means to do so, which this book develops. Secularization is rediscovered as the same progress of rationality in the sphere of religion that we find in the development of the spheres of science, art, the economy and politics or public affairs. It proves to be the perfection rather than the dissolution of religion - a perfection that consists in recognizing authenticity as the successor of the absolute of religion. (shrink)

Does the modern age have a specific attitude to the world, a way to make sense of the myriad stimuli that impinge on human organisms or, as I call it, a metaphysics? This book claims it has. It shows that what crucially changed Europe from the 16th century on was the spreading idea that things are best done for their own sake, for goals inherent in an activity, such as the goal of telling a good story or having a lively (...) chat, inheres in the telling or chatting itself. (shrink)

At the beginning of the 21st century the conditio humana cannot be understood nationally or locally but only globally. This constitutes a revolution in the social sciences. The `sociological imagination' so far has basically been a nation state imagination. The main problem is how to redefine the sociological frame of reference in the horizon of a cosmopolitan imagination. For the purpose of empirical research I distinguish between three concepts: interconnectedness , liquid modernity and cosmopolitization from within. The latter is a (...) kind of class analysis after class analysis, which takes on board globalization internalized. For the purposes of social analysis, therefore, it is necessary to distinguish systematically between the national manifestation on the one hand and cosmopolitan reality of `global flows', currents of information, symbols, money, risks, people, social inequalities, on the other. This internal involuntary and often unseen cosmopolitanization from below of the national sphere of experience is occurring, however, with the power of economic globalization. So what does inner `cosmopolitanization' mean? The key concepts and questions of a way of life, such as nourishment, production, identity, fear, memory, pleasure, fate, power and politics, can no longer be located and understood nationally, but only globally whether in the shape of globally shared collective futures, capital flows, impending ecological or economic catastrophes, global foodstuff chains, transnational power games, or the `Esperanto' of pop music. In this article I look at transformation in the understanding of space-time, of identity, of the production paradigms, as well as at the resulting consequences for key sociological concepts like class and power and, within this frame, point to certain dilemmas of cosmopolitanism. (shrink)

Some authors have recently arguedthat an objects velocity is logicallyindependent of its locations throughout time.Their aim is to deny the Russellianview that motion is merely a change oflocation, and to promote a rival account onwhich the connection between velocities andtrajectories is provided by the laws ofnature. I defend the Russellian view of motionagainst these attacks.

What does it mean to do philosophy historically, and when does the legend of philosophy begin? When Hegel tried to give a logical explanation of philosophy's history, was he doing the same thing as Eduard Zeller in his account of Creek thought, or Kuno Fischer in his narrative of modern philosophy? l do not believe so, and I shall sugges t in the following that we should carefully differentiate between the different activities commonly referred to as the history of philosophy. (...) I will point out the enormous productivity of the 19th century in terms of printed books devoted to the history of philosophy. I will also point to the context in which these were produced and used rather than examining individual works or authors. There is an entirely new context in the 19th century, which is the study of philosophy. A proper culture developed around the historical interest in philosophy, and it is this culture I want to sketch here. (shrink)

Using Sneed''s metatheory an attempt is made to reconstruct Hodgkin and Huxley''s theory of excitation of cell membranes. The structure of this theory is uncovered by defining set-theoretical predicates for the partial potential models, potential models, and models of the theory. The function of permeability is said to be the only theoretical function with respect to this theory. The main underlying assumptions of the theory are briefly outlined.

In a recent article, O. Ulfbeck and A. Bohr [Found. Phys. 31, 757 (2001)] have stressed the genuine fortuitousness of detector clicks, which has also been pointed out, in different terms, by the present author [Am. J. Phys. 68, 728 (2000)]. In spite of this basic agreement, the present article raises objections to the presuppositions and conclusions of Ulfbeck and Bohr, in particular their rejection of the terminology of indefinite variables, their identification of reality with “the world of experience,” their (...) identification of experience with what takes place “on the spacetime scene,” and the claim that their interpretation of quantum mechanics is “entirely liberated” from classical notions. An alternative way of making sense of a world of uncaused clicks is presented. This does not invoke experience but deals with a free-standing reality, is not fettered by classical conceptions of space and time but introduces adequate ways of thinking about the spatiotemporal aspects of the quantum world, and does not reject indefinite variables but clarifies the implications of their existence. (shrink)

I understand the claim that there is a right to work as the claim that involuntary unemployment is an injustice that requires of justice enforcement institutions to stop it. I argue that in present conditions of high productivity it is more consistent with the liberal tradition to proclaim a right to develop one’s capabilities than a right to work. The steps of my argument are: (1) An important though not the only reason for considering unemployment unjust has been what I (...) call the Promethean idea of society. (2) The Promethean idea is implied by the liberal idea of rights. (3) There are two conceptions of the Promethean idea, the centralist and the autonomous one. (4) Only the latter is acceptable. (5) Involuntary unemployment is unjust even if the dole is decently high. (6) The injustice of unemployment can be stopped only by institutions that enable everyone to use their capabilities in realizing the Promethean idea. (7) One such institution is basic income. (8) As employment is not necessary for survival, we should replace the right to work with a right to develop one’s capabilities. (shrink)

With this article we introduce a new article category in the journal, as announced in this issue's editorial--Viewpoints & Discussion. Articles under this category are intended to provide authentic and qualified opinions on topics relevant to the journal. These articles and follow-up discussions will pass through an accelerated, mainly editorial, review process. We invite readers to respond to such articles by sharing their personal thoughts and experiences, as well as to initiate new discussions. We hope these contributions will make the (...) journal a site for lively discussions on research practice. For this first "Viewpoint" we have selected a topic that should be of interest to many readers: What key research competencies will researchers and professionals need to have in the future? To introduce the topic, we look into a recent comparative study on this question that compares the situation in eight research-intensive countries. Reports on the study are available for free download, which can serve as a basis for discussion. In keeping with the idea of "Viewpoints & Discussion," no claim to offering a systematic and scholarly account of the topic is intended; the only aim is to throw a spotlight on a theme of current interest and to suggest a few pertinent conjectures and questions for discussion. (shrink)

Name der Zeitschrift: Zeitschrift für kritische Sozialtheorie und Philosophie Jahrgang: 3 Heft: 1 Seiten: 182-208.

In lieu of an abstract, here is a brief excerpt of the content:Eclecticism RediscoveredUlrich Johannes SchneiderMichael Albrecht, Eklektik. Eine Begriffsgeschichte mit Hinweisen auf die Philosophie- und Wissenschaftsgeschichte, Stuttgart-Bad Cannstatt: Frommann-Holzboog, 1994 (Quaestiones 5), 771p.Patrice Vermeren, Victor Cousin. Le Jeu de la Philosophie et de l’Etat, Paris: Editions L’Harmattan, 1995 (Collection “La philosophie en commun”), 390p.Not so long ago eclecticism was held to be little more than a non-systematic form of thinking or constructing, and still today that is the generally accepted (...) meaning of the term. Moreover, eclecticism has lost its traditional bad reputation and seems increasingly attractive to late twentieth-century thought in search of non-dogmatic and non-systematic forms of philosophizing. At the same time, however, historians of philosophy are discovering that eclecticism was a distinct and important feature of European intellectual history. In particular eclecticism can be recognized within early modern thinking especially at the end of the seventeenth and the beginning of the eighteenth century, and in France the philosophy of the nineteenth century can be seen as essentially eclectic until the revolution of 1848.Whatever the significance of the postmodern state of mind, recent views concerning philosophical eclecticism are largely the product of researches into the history of philosophy. There is an obvious inclination of today’s intellectual historians to investigate background figures of European modernity. The increasing willingness of historians to enlarge the notion of philosophy in both its disciplinary and historical definition seems to be in agreement with a similar disposition of contemporary philosophers. As we can learn from Michael Albrecht’s and Patrice Vermeren’s books, a critical appreciation of eclecticism throws light both on the conditions of contemporary philosophizing and on the politics of philosophy in the modern age.What Albrecht does in his encyclopedic examination of eclectic ideas is very different in scope and method from Vermeren’s study of Cousin. However, [End Page 173] both authors address philosophy as a university discipline, and both suggest that eclecticism resonates in certain strategic ways with contemporary lines of thinking. Although the eclecticism of early modern Germany and that of nineteenth-century France arose in different contexts, here, too, there are important similarities. Both varieties wanted to distance themselves from the mainstream philosophy of their time—German eclectics fighting the influence of Cartesianism, while France’s foremost eclectic, Cousin, was trying to supersede Hegel and Schelling.The first to point out the importance of eclecticism in early modern European philosophy was Helmut Holzhey, 1 and the most condensed account of the whole “syndrome” was given by Horst Dreitzel. 2 We know now that eclecticism was unjustly removed from the history of philosophy. In its past articulation, mainly in the seventeenth and eighteenth centuries, eclectic thinking combined the claim for freedom of thought with the rejection of dogmatism and sectarianism. Michael Albrecht shows with great diligence and with more than abundant evidence that eclecticism is a genuine part of modern scientific and philosophical thought, and any reader of Albrecht’s long list of eclectic thinkers can have no doubt about the importance of the idea.Over more than six hundred pages Albrecht divides his findings into forty-eight chronological chapters. He tries not to comment on his subject, although eclecticism quickly reveals itself as a tricky thing. Albrecht talks loosely about “the idea of eclecticism,” the “eclectic thought,” the “eclectic claim” because he wants to keep the idea of eclecticism close to the literal sense of the word: in Greek ek-legere means selecting, or choosing. Broadly speaking, philosophical eclecticism turns out to be in general just a claim. It was used by those who did not want to be regarded as dogmatic, sectarian, or systematic thinkers. Albrecht reports that claiming to be eclectic did in practice not amount to very much, and indeed he notes (457) that no philosopher ever wrote an eclectic work.Around 1600 Justus Lipsius and Jacopo Manzoni were among the very first to advocate eclecticism openly, and here already Albrecht draws his general conclusion: “Practically no author embracing eclecticism... has made the idea work” (382). This is especially true for philosophers. In medicine and in physics we know of Daniel Sennert and Johann Christoph Sturm who practiced a method based on... (shrink)

On the basis of experiences in pastoral hospital care, the relationship between disease, sin, and guilt in the life of patients is explored. Against the disregard of this subject in medicine, and even in most of pastoral care, it is argued that patients' interest requires that their hidden or manifest questions be addressed, rather than their being exposed to efforts at “helping” through mere attempts at “debt clearance.” Only by openly confronting sin and guilt can the patient be taken seriously (...) in his role as subject of his disease. Theological and anthropological background considerations revealing the essence of sin as a disruption or even destruction of the Divine gift of life in its realization through a lived relationship to God and other humans are offered as evidence for this claim. (shrink)

This paper presents an experimental study of common consequence effects in binary choice, willingness-to-pay elicitation, and willingness-to-accept elicitation. We find strong evidence in favor of the fanning out hypothesis for both WTP and WTA. In contrast, the choice data do not show a clear pattern of violations in the absence of certainty effects. Our results underline the relevance of differences between pricing and choice tasks, and their implications for models of decision making under risk.

Carver's interpretation of Marx's value theory (Terrell Carver, ?Marx's Commodity Fetishism?, Inquiry, Vol. 18 [1975]) is accepted, but his rejection of it criticized by explicating the reasons Marx gives for his theory after his faulty analysis of exchange-value at the very beginning of Capital. The central concept of abstract labour is shown to relate commodity exchange to other forms of distribution; by being compared to these the function of commodity exchange is recognized as the attachment of an amount of abstract (...) labour to a commodity, and exchange-value as that which determines that amount What it means to say value is thought to inhere in commodities is explicated. (shrink)

I agree with Van Parijs that a theory of justice must meet the condition of indicating institutions that eliminate compulsory unemployment, but argue that his basic income is another form of unemployment compensation with all the disadvantages such compensations suffer from. In particular, it does not advance real freedom, but is liable to contribute to narrow political ends. I indicate an alternative and explicate, since Van Parijs disregards it, the right to work and its basis in the common property of (...) natural resources. Finally, I compare the two competing conceptions of a good life that underlie his recommendation of a basic income and my rejection of it. (shrink)

Individuals who experience stereotype threat – the pressure resulting from social comparisons that are perceived as unfavourable – show performance decrements across a wide range of tasks. One account of this effect is that the cognitive pressure triggered by such threat drains the same cognitive resources that are implicated in the respective task. The present study investigates whether mindfulness can be used to moderate stereotype threat, as mindfulness has previously been shown to alleviate working-memory load. Our results show that performance (...) decrements that typically occur under stereotype threat can indeed be reversed when the individual engages in a brief mindfulness task. The theoretical implications of our findings are discussed. (shrink)