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)

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)

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)

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

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)

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)

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)

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)

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.

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)

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)

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)

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)

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)

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)

The Collective Imagination explores the social foundations of the human imagination. A comprehensive audit of the creativity claims of the post-modern age - that finds them badly wanting and looks to the future - this book will appeal to sociologists and philosophers concerned with cultural theory, cultural and media studies and aesthetics.

This volume identifies, discusses and addresses the wide array of ethical issues that have emerged for engineers due to the rise of a global economy. To date, there has been no systematic treatment of the particular challenges globalization poses for engineering ethics standards and education. This volume concentrates on precisely this challenge. Scholars and practitioners from diverse national and professional backgrounds discuss the ethical issues emerging from the inherent symbiotic relationship between the engineering profession and globalization. Through their discussions a (...) deeper and more complete understanding of the precise ways in which globalization impacts the formulation and justification of ethical standards in engineering as well as the curriculum and pedagogy of engineering ethics education emerges. (shrink)

This chapter offers a general outline of Schopenhauer’s peculiarly named concept of the 'acquired character’ and explains its basic function in his ethical thought. For Schopenhauer, a person of acquired character is someone who knows the ways of acting (Handlungsweise) that are most expressive of their individuality and who allows that self-knowledge to structure their practical and emotional life. In keeping with certain elements of his psychological determinism, acquired character is not the acquisition of a ‘new’ character; rather, it is (...) the acquisition of self-knowledge of one’s essentially fixed empirical character. It is part of the argument of this chapter that by introducing the acquired character into his reflections on human action and agency Schopenhauer weaves a certain view of individual flourishing (eudaimonia) into his ethics. There are two central ingredients of Schopenhauer’s conception of eudaimonia, and both are linked to the acquired character. The first is self-knowledge; the second is a sense of personal autonomy that follows in the wake of the first. The chapter ends with a brief attempt to connect Schopenhauer’s concept of acquired character to contemporary debates in ethics concerning autonomy, practical identity, and what some call the ‘normative significance of self’. (shrink)

We present a novel methodology for calculating the improvements obtained in successive versions of biomedical ontologies. The theory takes into account changes both in reality itself and in our understanding of this reality. The successful application of the theory rests on the willingness of ontology authors to document changes they make by following a number of simple rules. The theory provides a pathway by which ontology authoring can become a science rather than an art, following principles analogous to those that (...) have fostered the growth of modern evidence-based medicine. Although in this paper we focus on ontologies, the methodology can be generalized to other sorts of terminology-based artifacts, including Electronic Patient Records. (shrink)

A challenging critique of narrative theologies, including the works of George Lindbeck, Robert Jenson, and Herbert McCabe. Francesca Aran Murphy argues that the use of the concept of story or narrative in theology is circular and self-referential, and that the widespread notion that the role of the theologian is to 'tell God's story' has not helped theology to advance the reality of its doctrines. Murphy contends that the scriptural revelation on which Christian theology depends is not a story (...) or a plot but a dramatic encounter between mysterious, free, and unpredictable persons. She offers her own alternative approach, making use of cinema and film theory, and engaging in particular in a dialogue with the work of Hans Urs von Balthasar. (shrink)

WE must first state the subject of our inquiry and the faculty to which it belongs: its subject is demonstration and the faculty that carries it out demonstrative science.

This article analyzes the photographic exhibit Yuyanapaq: Para Recordar, which was a product of the Peruvian Truth and Reconciliation Commission. It focuses specifically on the curatorial process and political desires shaping Yuyanapaq, and it examines the ways in which photographs were intended to intervene in and script a national consciousness and shared memory during and after Peru’s transition process. Exploring across the three iterations of Yuyanapaq, I ask how we might attempt to bear witness to past conflict without inadvertently perpetuating (...) its logic. (shrink)