The purpose of this article is to discuss and provide an alternative, less materialist–individualist approach to interpret the four assumptions of generally accepted accounting principles: economic entity, unit measure, periodic reporting, and going concern. The article draws from and builds on arguments first developed by Weber and Aristotle to demonstrate how a materialist–individualist moral point of view influences the conventional interpretation of the four basic assumptions for generally accepted accounting principles. We then propose an ideal-type conceptual framework upon which to (...) critique mainstream accounting theory and to develop alternative accounting theory that balances multiple forms of well-being (including financial, but also social, physical, spiritual, and ecological well-being) for multiple stakeholders (including owners, employees, customers, suppliers, competitors, neighbors, future generations, and so forth). (shrink)

This paper discusses three generic types or ways of understanding the common good found in the literature, and then describes the implications of the integral common good for seven key practices of humanistic management. In particular, compared to conventional management, an approach to humanistic management based on the integral common good tends to: 1) have institutional mission and vision statements that are developed by multiple stakeholders that emphasize social and ecological well-being ahead of financial well-being; 2) have a strategic orientation (...) that emphasizes collaboration, “minimizer” and “transformer” generic strategies, a Radical Resource Based View, and uses Porter’s five forces as a way to foster collaboration; 3) structure organizations based on experimentation, sensitization, dignification, and participation ; 4) develop control systems based on value loops that seek to enhance the flourishing of multiple stakeholders; 5) emphasize multi-directional multi-stakeholder communication; 6) invite all stakeholders to participate in making decisions, including developing and choosing alternatives; 7) foster leadership based on socialized power, a focus on SMART 2.0 goals, a desire to ensure everyone is treated fairly, and an emphasis on relationships that nurture community and the integral common good. Implications for research and teaching are discussed. (shrink)

As the need for business to address pressing social and ecological issues intensifies, so does the importance of enhancing the development of sustainable marketing. The current dominant approach to sustainable marketing is based on a Triple Bottom Line (TBL) profit‐centric worldview, which suggests that firms can simultaneously improve their financial well‐being as they reduce negative social and ecological externalities. However, whereas the scope of TBL marketing is limited to sustainability initiatives that enhance profits, there is a growing need for—and interest (...) in—developing a sustain‐centric approach to marketing that relaxes the need to maximize financial well‐being in order to optimize social and ecological well‐being. Even so, because of the dominance of the profit‐centric worldview, hallmarks of sustain‐centric marketing practices remain under‐developed and may even lend themselves to becoming inauthentically mimicked on a piecemeal basis by greenwashing profit‐centric firms. We provide an exploratory empirical study of marketing practices evident in two sustain‐centric firms and draw implications to advance theory for both sustain‐centric and profit‐centric marketing. (shrink)

In order to address social and ecological crises that business-as-usual practices have contributed to, we will need firms that emphasise Universal care (e.g., who place greater commitment on the well-being of the larger community versus on the firm itself) and Benefaction (e.g., who treat stakeholders with dignity and generosity rather than seeing them as means to instrumental financial ends). This study examines two kinds of family firms that have been identified as exhibiting Universal care and Benefaction, which are two components (...) of the social emotional wealth (SEW) family firms are thought to be more likely to emphasize than business-as-usual firms. In particular, we compare Stewardship family firms and Universal family firms, and find support for the proposition from the literature that Universal firms place greater emphasis on Universal care and Benefaction. Implications are discussed. (shrink)

We examine three assumptions commonly held in the corporate reputation literature: (1) reputation ratings of owners and investors are generally representative of all stakeholders; (2) stakeholders will generally provide a higher reputation rating to firms that emphasize corporate social responsibility versus firms that do not; and (3) profitability is the primary criterion of importance to all stakeholders when rating a firm's reputation. Using an exploratory in‐class exercise, our findings suggest that: (1) there are significant differences among stakeholder groups in their (...) reputation ratings; (2) firms that emphasize corporate social responsibility are not rated more highly across all stakeholder groups; and (3) for all stakeholder groups, the ethicality criterion explained more of the variance in firms' reputation ratings than the profitability criterion. (shrink)

Critical management education typically assumes that management courses that emphasize critical reflection—that is, courses that critique problematic systems and structures, and ask students to dialogue about and actively reflect upon these critiques—will foster student transformation. In contrast, critical theory typically suggests that transformation requires praxis, that is, critical reflection plus practical action where students enact their new knowledge in their everyday lives. We empirically test these assumptions by measuring student transformation in management classes that emphasize critical reflection and in other (...) classes that emphasize praxis. We find no significant differences in three measures of student transformation in classes where only critical reflection is emphasized, but significant differences in all three measures when praxis is emphasized. In a content analysis of student praxis assignments, we find further evidence of the link between praxis and student transformation. Specifically, the majority of students value praxis, describe changes in their self-understanding/consciousness thanks to assignments that emphasize praxis, and plan to continue new behaviors that address concerns raised by critiques of problematic systems and structures. Finally, we find that the greater a student’s self-described effect of praxis, the greater that student’s transformation. Taken together, the results suggest that the practical application dimension of praxis is a key “missing ingredient” in the teaching of business ethics as students move from critically reflecting on ethical issues, to actually becoming transformed by their knowledge. (shrink)

In this paper we highlight the racialized effects of agricultural labor laws on Southeast Asian family farmers in California’s Central Valley. We show how agricultural labor laws intended to protect farmworkers on industrial farms discriminate against and challenge small Southeast Asian refugee farmers. Hmong, Iu-Mien and Lao family farmers rely on cultural practices of labor reciprocity and unpaid help from extended family and clan networks to sustain the economic viability of their farms. This kind of labor sharing, a central tenet (...) of their customary farming practices, and a cornerstone of the American family farm ideal, is illegal in California agriculture. We examine the historical context that gave rise to agricultural labor regulations in California and the ways in which these regulations are both under-enforced and unevenly enforced, differentially impacting immigrant family farms, while failing to protect those for whom the laws were originally intended. In highlighting how employment and labor laws and their enforcement or lack thereof discriminate against Southeast Asia farms, this study illustrates how other “small family farms” reliant on volunteerism or labor-sharing arrangements, part of the emergent “sharing economy,” may be confronting similar legal conundrums to those faced by Southeast Asian farms. (shrink)

Management scholars, practitioners, and policy makers alike have sought to develop a deeper understanding of recent business crises—including corporate scandals, the collapse of financial institutions, and deep recession—in order to prevent their recurrence. Among the “culprits” that have been identified is Conventional management theory based upon a moral-point-of-view founded on assumptions of materialism and individualism. There have been calls to move beyond the dominant profit maximization paradigm and think about other, potentially more compelling, corporate objectives (Hamel, 2009 ). In this (...) article, we respond to those calls, and seek to develop what we call Radical resource-based theory (RBT), which draws from and contrasts with the highly-influential Conventional RBT. Radical RBT defines the value of resources more broadly than profit maximization, rarity as an occasion for stewardship, inimitability as an opportunity for teaching, and non-substitutability as an opportunity to meet a panoply of human needs. This augmentation of RBT promises to help managers and scholars address a myriad of problems that are insoluble under Conventional assumptions. More generally, it shows the value of broadening management theory to a radical perspective by relaxing assumptions of self-interest and materialism. (shrink)

Nanomedicine is yielding new and improved treatments and diagnostics for a range of diseases and disorders. Nanomedicine applications incorporate materials and components with nanoscale dimensions where novel physiochemical properties emerge as a result of size-dependent phenomena and high surface-to-mass ratio. Nanotherapeutics and in vivo nanodiagnostics are a subset of nanomedicine products that enter the human body. These include drugs, biological products, implantable medical devices, and combination products that are designed to function in the body in ways unachievable at larger scales. (...) Nanotherapeutics andin vivonanodiagnostics incorporate materials that are engineered at the nanoscale to express novel properties that are medicinally useful. These nanomedicine applications can also contain nanomaterials that are biologically active, producing interactions that depend on biological triggers. Examples include nanoscale formulations of insoluble drugs to improve bioavailability and pharmacokinetics, drugs encapsulated in hollow nanoparticles with the ability to target and cross cellular and tissue membranes and to release their payload at a specific time or location, imaging agents that demonstrate novel optical properties to aid in locating micrometastases, and antimicrobial and drug-eluting components or coatings of implantable medical devices such as stents. (shrink)

This book provides practical and research-based chapters that offer greater clarity about the particular kinds of teacher reflection that matter and avoids talking about teacher reflection generically, which implies that all kinds of reflection are of equal value.

Much contemporary feminist theory continues to see itself as freeing women from patriarchal oppression so that they may realize their own inner truth. To be told by postmodern thinkers such as Jacques Derrida that the very possibility of such a truth must be submitted to the process of deconstruction thus seems to present a serious challenge to the feminist project. From a postmodern perspective, on the other hand, most feminist discourse remains deeply rooted, if not in essentialism, at least in (...) the logocentrism of traditional philosophical and political thought. Stepping beyond the usual confines of this debate, the eleven thinkers whose ideas are represented in this volume take a deeper look at Derrida's work to consider its specific strengths and weaknesses as a model for feminist theory and practice. Despite this common focal point, this collection is extremely diverse. The problems addressed include the status of the female subject, civil disobedience, and the AIDS epidemic; the subjects include Husserl's theory of signs, jealousy in Shakespeare's _Othello_, and Irigaray's concept of the divine; disciplines include cultural studies, literature, philosophy, political theory, religion, and the law as represented by major scholars in each field; and the opinions expressed range from strong criticism of Derrida's work to careful explorations of the avenues it creates for rethinking sexual difference. Included are an analytic introduction by Nancy J. Holland; important new essays by Elizabeth Grosz, Peggy Kamuf, Peg Birmingham, Kate Mehuron, Ellen Armour, and Dorothea Olkowski; "Choreographies," Derrida's 1982 interview with Christie V. McDonald; Gayatri Chakravorty Spivak's "Displacement and the Discourse of Women," published in the same year; and recent articles by Drucilla Cornell and Nancy Fraser. (shrink)

Corey W. Dyck presents a new account of Kant's criticism of the rational investigation of the soul in his monumental Critique of Pure Reason, in light of its eighteenth-century German context. When characterizing the rational psychology that is Kant's target in the Paralogisms of Pure Reason chapter of the Critique commentators typically only refer to an approach to, and an account of, the soul found principally in the thought of Descartes and Leibniz. But Dyck argues that to do (...) so is to overlook the distinctive rational psychology developed by Christian Wolff, which emphasized the empirical foundation of any rational cognition of the soul, and which was widely influential among eighteenth-century German philosophers, including Kant. In this book, Dyck reveals how the received conception of the aim and results of Kant's Paralogisms must be revised in light of a proper understanding of the rational psychology that is the most proximate target of Kant's attack. In particular, he contends that Kant's criticism hinges upon exposing the illusory basis of the rational psychologist's claims inasmuch as he falls prey to the appearance of the soul as being given in inner experience. Moreover, Dyck demonstrates that significant light can be shed on Kant's discussion of the soul's substantiality, simplicity, personality, and existence by considering the Paralogisms in this historical context.Readership: Scholars and advanced students in history of philosophy, especially those working on Kant. (shrink)

The aim of the paper is to argue that all—or almost all—logical rules have exceptions. In particular, it is argued that this is a moral that we should draw from the semantic paradoxes. The idea that we should respond to the paradoxes by revising logic in some way is familiar. But previous proposals advocate the replacement of classical logic with some alternative logic. That is, some alternative system of rules, where it is taken for granted that these hold without exception. (...) The present proposal is quite different. According to this, there is no such alternative logic. Rather, classical logic retains the status of the ‘one true logic’, but this status must be reconceived so as to be compatible with (almost) all of its rules admitting of exceptions. This would seem to have significant repercussions for a range of widely held views about logic: e.g. that it is a priori, or that it is necessary. Indeed, if the arguments of the paper succeed, then such views must be given up. (shrink)

Ever since David Hume, empiricists have barred powers and capacities from nature. In this book Cartwright argues that capacities are essential in our scientific world, and, contrary to empiricist orthodoxy, that they can meet sufficiently strict demands for testability. Econometrics is one discipline where probabilities are used to measure causal capacities, and the technology of modern physics provides several examples of testing capacities (such as lasers). Cartwright concludes by applying the lessons of the book about capacities and probabilities to the (...) explanation of the role of causality in quantum mechanics. (shrink)

European thought begins with the Greeks. Scientific and philosophic thinking--the pursuit of truth and the grasping of unchanging principles of life--is a historical development, an achievement; and, as Bruno Snell writes in The Discovery of the Mind, nothing less than a revolution. The Greeks did not take mental resources already at their disposal and merely map out new subjects for discussion and investigation. In poetry, drama, and philosophy they in fact discovered the human mind. The stages in man's gradual (...) understanding of himself are revealed in the course of ancient literature from Homer to Virgil. A rational view of the nature of man slowly established itself in the creations of epic and lyric poetry, tragedy and literary criticism, pre-Socratic thought, and early Greek ethics all the way to the discovery of humanitas and the spiritual landscape of Virgil's Arcadia. The Discovery of the Mind is a landmark work in tracing this evolution of consciousness--one of the distinguishing characteristics of the history of man. (shrink)

JEAN-LUC NANCY, Le muse, Diabasis 2006, ISBN - 9788881034222JEAN-LUC NANCY, GEORGES DIDI-HUBERMAN, NATHALIE HEINICH, JEAN-CHRISTOPHE BAILLY, Del contemporaneo, Bruno Mondadori 2007, ISBN - 9788842420224.

This book is a comprehensive and unique text and reference in medical ethics. By far the most inclusive set of primary documents and articles in the field ever published, it contains over 100 selections. Virtually all pieces appear in their entirety, and a significant number would be difficult to obtain elsewhere. The volume draws upon the literature of history, medicine, philosophical and religious ethics, economics, and sociology. A wide range of topics and issues are covered, such as law and medicine, (...) truth-telling by the physician, research, population policy, genetics, abortion, dying, and individual rights in medical care. The selections span the centuries, beginning with material from the works of Hippocrates, continuing through Thomas Percival, John Stuart Mill, and Claude Bernard, down to modern commentators like Henry K. Beecher, Walsh McDermott, David L. Bazelon, Paul Freund, H. L. A. Hart, John Rawls, Paul Ramsey, Richard McCormick, Rashi Fein, and Bernard Barber. The text has eight major divisions, beginning with sections on the ethical dimensions of the physician-patient relationship in history; the moral bases of medical ethics; and regulation, compulsion, and protection of the consumer in clinical medicine and public health. Each of these sections includes key essays that appear for the first time. All of the book's major divisions contain primary documents: codes such as the Hippocratic Oath, Medieval Law for the Regulation of Medicine, and the first as well as the most recent code of the American Medical Association; court decisions, including those on Karen Quinlan and on abortion in the United States and West Germany; government documents such as the statement of the National Commission on the Protection of Human Subjects, the Tuskegee Syphilis Report, the British Parliamentary debate on euthanasia, and the Council of Europe on rights of the sick and dying; and various published guidelines such as the Harvard Medical School brain death criteria, the American Hospital Association on patient's rights, and Pope Pius XII on the prolongation of life. Cases that illustrate moral dilemmas are provided for discussion purposes. Each section is preceded by a succinct editor's introduction. The documents and essays are of practical value for practitioners and students in medicine, law, ethics, and counselling, and for individual patients and groups concerned with medical care. Through encompassing divergent viewpoints, the essays and primary documents were selected to encourage humane practices and deepen understanding of the multiple traditions that shaped and do shape the development of medicine. (shrink)

The films of Bruno Dumont are tied to unwatchability, austerity, and a post-theological seriousness. Recently, however, Dumont has taken a surprising turn towards comedy; and yet these comedies are not without the post-theological despair that characterizes his earlier films. Taking Dumont's comedy seriously, this article frames Dumont's comedic turn not as a deviation but rather as a realignment that requires retroactive reconsideration of his oeuvre's post-theological orientation. We interrogate the philosophical implications of laughter in Dumont's work and argue that (...) it suggests a new trajectory for the post-theological project. The work of Georges Bataille anchors our analysis of violent laughter, while Jean-Luc Nancy's post-theology structures our central argument. We read Nancy's post-theology into the construction of space and subjectivity in Dumont's earlier works, which characterize both human characters and the landscapes they inhabit with a pervasive sense of depthlessness or blankness. These features of absence often lead spectators to project emotions onto Dumont's characters, but we stress this blankness as foregrounding the essential unknowingness of the subject – something which also drives Bataille's notion of laughter. For Bataille, laughter is rooted in nonknowledge, it is a non-productive expenditure that exposes the limits of human existence. It is this horizon of death and nothingness that drives Dumont's comedies. Understood through post-theological laughter, Dumont's comedic films and TV series provide new ways of accounting for the death of God. This laughter in turn operates retroactively to productively reframe post-theological violence in his work. In short, this article contends that none of Dumont's films are meant to be taken seriously. Confronting the ethical and philosophical implications of Dumont's comedic turn, this article investigates the implications of reading his oeuvre through this divinely absurdist, post-theological comedic lens and articulates a theory of post-theology that foregrounds the radicality of laughter. (shrink)

The volume brings together for the first time original essays by leading philosophers working on powers in relation to metaphysics, philosophy of natural and social science, philosophy of mind and action, epistemology, ethics and social and political philosophy. In each area, the concern is to show how a commitment to real causal powers affects discussion at the level in question. In metaphysics, for example, realism about powers is now recognized as providing an alternative to orthodox accounts of causation, modality, properties (...) and laws. Dispositional realist philosophers of science, meanwhile, argue that a powers ontology allows for a proper account of the nature of scientific explanation. In the philosophy of mind there is the suggestion that agency is best understood in terms of the distinctive powers of human beings. Those who take virtue theoretic approaches in epistemology and ethics have long been interested in the powers that allow for knowledge and/or moral excellence. In social and political philosophy, finally, powers theorists are interested in the powers of sociological phenomena such as collectivities, institutions, roles and/or social relations, but also in the conditions of possibility for the cultivation of the powers of individuals. The book will be of interest to philosophers working in any of these areas, as well as to historians of philosophy, political theorists and critical realists. (shrink)

How Galileo Galilei discovered the law of fall, and the difference that this makes Galileo’s law of fall is one of the crucial building blocks of classical mechanics. The question how this law was discovered has often been a topic of debate. This article offers a reconstruction of the developments within Galileo’s research that led to the discovery of the law. This reconstruction is offered to make a philosophical point regarding the epistemic status of experimental results: Galileo’s experiments can offer (...) sufficient justification for the acceptance of the law of fall only because of their place in a broad research programme. (shrink)

Recent years saw the rise of an interest in the roles and significance of thought experiments in different areas of human thinking. Heisenberg's gamma ray microscope is no doubt one of the most famous examples of a thought experiment in physics. Nevertheless, this particular thought experiment has not received much detailed attention in the philosophical literature on thought experiments up to date, maybe because of its often claimed inadequacies. In this paper, I try to do two things: to provide an (...) interesting interpretation of the roles played by Heisenberg's gamma ray microscope in interpreting quantum mechanics – partly based on Thomas Kuhn’s views on the function of thought experiments – and to contribute to the ongoing discussions on the roles and significance of thought experiments in physics. (shrink)

Why mediation? -- What makes bioethics mediation unique? -- Before you begin a bioethics mediation program -- The stages of bioethics mediation -- Techniques for mediating bioethics disputes -- How to write a bioethics mediation chart note -- Mediation with a competent patient : Mr. Samuels's case -- Mediation with a dysfunctional family : Mrs. Bates's case -- A complex mediation with a large and involved family : Mrs. Leonari's case -- Discharge planning for a dying patient : a role-play (...) -- An at-risk pregnancy : a role-play -- HIV and postsurgical complications in the ICU : a role-play -- Treating the dying adolescent : a role-play -- She didn't mean it : a role-play -- Don't tell mama : a role-play -- An at-risk pregnancy : a role-play transcript -- HIV and postsurgical complications in the ICU : a role-play transcript -- She didn't mean it: a role-play transcript -- Don't tell mama : a role-play transcript. (shrink)

I show why Michael Friedman’s idea that we should view new constitutive frameworks introduced in paradigm change as members of a convergent series introduces an uncomfortable tension in his views. It cannot be justified on realist grounds, as this would compromise his Kantian perspective, but his own appeal to a Kantian regulative ideal of reason cannot do the job either. I then explain a way to make better sense of the rationality of paradigm change on what I take to be (...) Friedman’s own terms. (shrink)

One of the challenges of modern healthcare ethics practice is the navigation of boundaries. Practicing healthcare ethicists in the performance of their role must navigate meanings, choices, decisions and actions embedded in complex cultural and social relationships amongst diverse individuals. In light of the evolving state of modern healthcare ethics practice and the recent move toward professionalization via certification, understanding boundary navigation in healthcare ethics practice is critical. Because healthcare ethics is endowed with many boundaries which often delineate concerns about (...) professional expertise and authority, epistemological reflection on the relationship between theory and practice points toward the social context as relevant to the conceptualization of boundaries. The skills of social scientists may prove helpful to provide data and insights into the conceptualization and navigation of clinical ethics qua profession. Empirical ethics research, which combines empirical description (usually social scientific) with normative-ethical analysis and reflection, is a way forward as we engage and reflect upon issues which have implications for practice standards and professionalization of the role. This requires cooperative engagement of the descriptive and normative disciplines to explore our understandings of boundaries in healthcare ethics practice. This will contribute to the ongoing reflection not only as we envision the professional role but to ensure that it is enacted in practice. (shrink)

This book is a defense of political liberalism as a feminist liberalism. A novel and restrictive account of public reason is defended. Then it is argued that political liberalism's core commitments restrict reasonable conceptions of justice to those that secure genuine, substantive equality for women and other marginalized groups.

Review of: Simon Grote, The Emergence of Modern Aesthetic Theory: Religion and Morality in Enlightenment Germany and Scotland, Cambridge University Press, 2017.

We are living at the dawn of the first truly scientific picture of the universe-as-a-whole, yet people are still dragging along prescientific ideas about God that cannot be true and are even meaningless in the universe we now know we live in. This makes it impossible to have a coherent big picture of the modern world that includes God. But we don't have to accept an impossible God or else no God. We can have a real God if we redefine (...) God in light of knowledge no one ever had before. The key question is, “Could anything actually exist in the scientific universe that is worthy of the name, God?” My answer is yes: God is an “emergent phenomenon,” as real as the global economy or the government or the worldwide web, which are all emergent phenomena. But God arose from something deeper: the complex interactions of all humanity's aspirations. An emerging God has enormous implications. (shrink)

Zeitgeist Literature is offered here as a term with great potential as a conceptual tool for analyzing literature that responds to the moment in which it was written. Such literature chronicles the social and political life of the current moment, its trends and moods, and the mysterious forces that dictate tastes, manners, feelings, and actions of the collective.

The aim of this article is to discuss the relations between psychology and politics that guide the action of the different political positions. The starting point will be an analysis of the proposal of the political scientist Mark Lilla to consider the "reactionary spirit" as a position structurally linked to an anti-progressivism, which allows also, by contrast, to discuss the progressive positions. This analysis is anchored in the articulation between politics and temporality, understood here as one of the elements that (...) outline a psychology of conservatism. It helps to redescribe significant features of contemporary political dilemmas, offering, for example, a distinction between the reactionary and the conservative position, as well as defining features of the worldview of the reactionary and, consequently, clues to understanding the rise of the extreme right. (shrink)

The aim of this paper is to discuss the presence of psychoanalysis in Adorno’s ’Philosophy of the new music’. He draws on the Benjaminian scheme of understanding Baudelaire’s poetry (understood as an elaboration of the shock experiences in life in post-industrial Revolution capitalism), but uses it in music criticism. The works of Schönberg and Stravinsky, the mostimportant composers of two schools of the so-called “new or modern music”, deals with different compositional subjects and their ways of dealing with the shocks (...) of modern life. Both Benjamin and Adorno draw on Freudian theory for the understanding of this notion of shock, in particular his theory of anxiety and trauma. The works of these composers, understood as models of trauma elaboration, offer different ways of reacting to trauma: the identification with the aggressor and resistance. Therein lie elements that help to defend the hypothesis of the centrality of the notion of suffering in Adorno’swork. (shrink)

Clinical ethics consultation has become an important resource, but unlike other health care disciplines, it has no accreditation or accepted curriculum for training programs, no standards for practice, and no way to measure effectiveness. The Clinical Ethics Credentialing Project was launched to pilot‐test approaches to train, credential, privilege, and evaluate consultants.