This research examines the extent to which similarities and differences exist in the codes of professional conduct of certified (chartered) accountants across the following countries: the United States, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India, and Hong Kong. These eight countries exemplify some of the diversity in economic, political, legal, and cultural environments in which public accountants practice. The professional codes of ethics establish the ethical boundary parameters within which professional accountants must operate and they are a function of (...) these environments.The results of the study reveal that commonalities exist on some ethical rules indicating that some rules are indeed "culture free". Cross-country variations, however, exist as to the specificity and elaborateness of the rules. Such variations can be attributed to cultural and legal differences, as well as the length of time each professional organization has been in existence. An understanding of the similarities and differences in the codes is important to individuals who may work in these countries. Professional accountants involved in international business must understand the implications of the decisions they make in light of the ethical codes and moral values of their counterparts in foreign countries. After a discussion of the similarities and differences in the codes, the implications of these comparisons for accounting practice are discussed. (shrink)

ABSTRACT Stefansson (forthcoming) argues that by emitting and offsetting, we fail to fulfil our justice-based duty to avoid harm owed to specific individuals. In this paper, I explore a case where offsetting fails to prevent some but not all risks of harms that our emissions impose on them. By drawing on a distinction between general and specific duties not to (risk) harm, I argue that if by emitting and offsetting, we satisfy some (if not all) of our specific duties we (...) owe others, then this gives us stronger moral reasons to offset than give to charities that do good more effectively. (shrink)

Reflection Principles are commonly thought to produce only strong axioms of infinity consistent with V = L. It would be desirable to have some notion of strong reflection to remedy this, and we have proposed Global Reflection Principles based on a somewhat Cantorian view of the universe. Such principles justify the kind of cardinals needed for, inter alia , Woodin’s Ω-Logic.

What is wrong with imposing pure risks, that is, risks that don’t materialize into harm? According to a popular response, imposing pure risks is pro tanto wrong, when and because risk itself is harmful. Call this the Harm View. Defenders of this view make one of the following two claims. On the Constitutive Claim, pure risk imposition is pro tanto wrong when and because risk constitutes diminishing one’s well-being viz. preference-frustration or setting-back their legitimate interest in autonomy. On the Contingent (...) Claim, pure risk imposition is pro tanto wrong when and because risk has harmful consequences for the risk-bearers, such as psychological distress. This paper argues that the Harm View is plausible only on the Contingent Claim, but fails on the Constitutive Claim. In discussing the latter, I argue that both the preference and autonomy account fail to show that risk itself is constitutively harmful and thereby wrong. In discussing the former, I argue that risk itself is contingently harmful and thereby wrong but only in a narrow range of cases. I conclude that while the Harm View can sometimes explain the wrong of imposing risk when risk itself is contingently harmful, it is unsuccessful as a general, exhaustive account of what makes pure imposition wrong. (shrink)

During times of emergency like the pandemic itself, governments are often seen as exercising “exceptional power”. Given the state of growing urgency in responding to the pandemic, there is a worry that governments may resort to exercising their exceptional power arbitrarily—either willingly, unintentionally or perhaps even negligently. When power is exercised by states or even by non-state actors arbitrarily over a person or group, that is, at their own will in the absence of appropriate institutional checks and balances, republican theorists (...) argue that we are confronted with a threat to our freedom as non- domination. In this chapter, I explore whether, and in what ways, worries about domination could surface in the context of government’s enforcement of risk- containment measures in response to the pandemic. While imposition of these measures is deemed necessary and important for reducing risks in response to the pandemic, their imposition is prima facie problematic if it constitutes or entails wrongful exercise of arbitrary power, thereby risking domination of citizens. I motivate this claim by examining India’s initial response to the Covid-19 pandemic, particularly focussing on the public health emergency legislature (or lack thereof) authorising the implementation of emergency risk-containment measures. (shrink)

Through its focus on deep and experiential learning, service-learning has become increasingly popular within the business school curriculum. While a reciprocal dimension has been foundational to SL, the reciprocality that is emphasized in business ethics literature is often on the relationship between the service experience and the academic content, rather than reciprocal learning of the service providers and the recipients, let alone other stakeholders. Drawing on the notion of enriched reciprocal learning and on Aristotle’s typology of modes of knowing, we (...) revisit reciprocal learning by illustrating what kinds of learning occur for server and served in four SL projects from a project course in CSR, and emphasize the role of boundary spanners from the project organizations in making this reciprocal learning happen and translating the various types of student learning in ways that are useful for their organizations. We find that when boundary spanners are particularly engaged at making the projects impactful, they contribute to making the learning experiences of students, managers and sometimes other stakeholders useful, multidimensional, and ultimately rewarding. (shrink)

What makes cases of pure risking sometimes wrong? There is a strong intuition that the wrongness of pure risking stands in an explanatory relationship with the wrongness of the non-risky act, other things being equal. Yet, we cannot simply take this for granted insofar as in cases of wrongful pure risking, the risked outcome fails to materialize. To this end, I motivate and develop an underexplored approach in the literature that I call Unificationism. According to the Unificationist account that I (...) defend, the fact that pure risking φ is pro tanto wrong is grounded by a general moral fact that φ-ing is pro tanto or all-things-considered wrong, other things being equal. This relationship holds even if and when an agent’s risky conduct fails to transpire or culminate into φ-ing ex post. I argue that this Unificationist account captures our explanatory intuition, avoids problems of extensional and explanatory inadequacy that existing alternative faces, and most importantly, renders Unificationism as a plausible view within the ethics of pure risking. (shrink)

Ebola is a deadly disease with no cure; there is no vaccine developed yet. Many died during the 2014 outbreak in West Africa, and many healthcare professionals went to the virus infected area to treat the patients while placing their lives in danger. Not every medical professional placed in the field is a fully trained specialist, and sometimes one or two under-trained doctors are in charge of the entire clinic with some nurses and operating technicians. When unexpected outbreaks of the (...) virus occur in the places, the doctor(s) would encounter medical and ethical dilemmas. Should they leave or stay? In fact, this dilemma is not confined to the Ebola pandemic but relevant to all similar cases. In this paper, three authors, a medical resident, a clinical bioethicist, and a theoretical bioethicist respond to the dilemma. (shrink)

This paper motivates institutional epistemic trust as an important ethical consideration informing the responsible development and implementation of artificial intelligence (AI) technologies (or AI-inclusivity) in healthcare. Drawing on recent literature on epistemic trust and public trust in science, we start by examining the conditions under which we can have institutional epistemic trust in AI-inclusive healthcare systems and their members as providers of medical information and advice. In particular, we discuss that institutional epistemic trust in AI-inclusive healthcare depends, in part, on (...) the reliability of AI-inclusive medical practices and programs, its knowledge and understanding among different stakeholders involved, its effect on epistemic and communicative duties and burdens on medical professionals and, finally, its interaction and alignment with the public’s ethical values and interests as well as background sociopolitical conditions against which AI-inclusive healthcare systems are embedded. To assess the applicability of these conditions, we explore a recent proposal for AI-inclusivity within the Dutch Newborn Screening Program. In doing so, we illustrate the importance, scope, and potential challenges of fostering and maintaining institutional epistemic trust in a context where generating, assessing, and providing reliable and timely screening results for genetic risk is of high priority. Finally, to motivate the general relevance of our discussion and case study, we end with suggestions for strategies, interventions, and measures for AI-inclusivity in healthcare more widely. (shrink)

Euro-American misrepresentations of the non-West in general, and in particular on Hinduism and ancient India, run deep and have far greater colonial connections than that have been exposed in academia. This book analyzes the psycho-social consequences that Indian American children face after they are exposed to the school textbook discourse on Hinduism and ancient India. The authors show that there is an intimate connection—an almost exact correspondence—between James Mill’s colonial-racist discourse and the current school-textbook discourse. The very parameters and coordinates (...) on which James Mill constructed the discourse are the ones that are being used to describe Hinduism, Hindus, and ancient India in the textbooks currently. Consequently, this archaic and racist discourse, camouflaged under the cover of political correctness, produces in the Indian American children a psychological impact quite similar to what racism is known to produce: shame, inferiority, embarrassment, identity confusion, assimilation, and a phenomenon similar to racelessness where the children dissociate from the tradition and culture of their ancestors. This book argues that the current school textbook discourse on Hinduism and India needs to change so that the Indian American children do not become victims of overt and covert racism. For the change to occur, the first step is to recognize the overarching and pervasive influence of the colonial-racist discourse of James Mill on the textbooks. For the reconstruction of the discourse to take place, the first step is to engage in a through deconstruction, which is what the book attempts. (shrink)

Evolutionary fitness threats and rewards are associated with subjectively unpleasant and pleasant sensations, respectively. Initially, these correlations appear explainable via adaptation by natural selection. But here I analyse the major metaphysical perspectives on consciousness – physicalism, dualism, and panpsychism – and conclude that none help to understand the adaptive-seeming correlations via adaptation. I also argue that a recently proposed explanation, the phenomenal powers view, has major problems that mean it cannot explain the adaptive-seeming correlations via adaptation either. So the mystery (...) – call it the evolutionary paradox of consciousness – remains. Some have used this mystery to argue for non-naturalistic (e.g. theistic) explanations. But I propose a naturalistic, non-adaptive explanation of the adaptive-seeming correlations: namely, ‘sensational associative learning’ during development. In this perspective, pairing of particular sensations with unconditioned stimuli – fitness rewards or threats – cause the sensations themselves to come to be interpreted as good or bad, respectively. Sensations, like colours, that are not reliably paired with either fitness rewards or threats remain largely unvalenced. Sensational associative learning also provides explanations for adaptive-seeming structural aspects of sensations, such as the observation that sounds of different pitch are experienced as ordinal in correspondence to their wavelengths while the same is not true of colours of different hue. The sensational associative learning perspective appears compatible with physicalism, panpsychism, and dualism (though not epiphenomenalism). (shrink)

인간의 이성적 의식과 법의 관계를 밝히고 법의 해석 과 판단에 인간의 의식이 어떻게 작용하는가를 고찰 한 저술. 제1부에서는 법의 형이상학적인 측면에서 법의 실체, 그리스의 법, 데카르트의 법, 로크와 법, 칸트와 법, 헤겔과 법, 아담스미스의 법의 경제, 중국의 도덕과 법사상을 다루었다. 제2부에서는 심리학적 분석으로 헌법의 심리학적 해석, 법의 판결절차, 증거법, 형법과 죄, 청소년과 가족법, 조세법, 플라톤의 법, 칸트의 도덕론의 경험적 확인, 헤겔의 자아와 노동법, 법의 4차원에 대해 다뤘다.

Inleidend overzicht van de wijsgerige ethiek.

This influential study of Kant in which Strawson seeks to detach the true analytical and critical achievement of Kant's work from the unacceptable metaphysics with which it is entangled. This title available in eBook format. Click here for more information.Visit our eBookstore at: www.ebookstore.tandf.co.uk.

t. 1. Dialog s V. V. Davydovym -- t. 2. Nereshennye problemy razvivai︠u︡shchego obrazovanii︠a︡.

Review of Harris Wiseman, The Myth of the Moral Brain: The Limits of Moral Enhancement, 340 pp.

Together again for the first time, Marx and Durkheim join forces in the pages of Disintegration: Bad Love, Collective Suicide, and the Idols of Imperial Twilight for a dialectical exploration of the moral economy of neoliberalism, animated, as it is not only by the capitalist chase for surplus value, but also by an immortal vortex of sacred powers. Classical sociology and psychoanalysis are reconstituted within Hegelian social ontology and dialectical method that differentiates between the ephemeral and free and the eternal (...) and fixed aspects of modern life. (shrink)

George Berkeley is one of the greatest and most influential modern philosophers. In defending the immaterialism for which he is most famous, he redirected modern thinking about the nature of objectivity and the mind's capacity to come to terms with it. Along the way, he made striking and influential proposals concerning the psychology of the senses, the workings of language, the aims of science, and the scope of mathematics. In this Companion volume a team of distinguished authors not only examines (...) Berkeley's achievements but also his neglected contributions to moral and political philosophy, his writings on economics and development, and his defense of religious commitment and religious life. The volume places Berkeley's achievements in the context of the many social and intellectual traditions - philosophical, scientific, ethical, and religious - to which he fashioned a distinctive response. (shrink)

The introduction of novel diagnostic techniques in clinical domains such as genomics and radiology has led to a rich ethical debate on how to handle unsolicited findings that result from these innovations. Yet while unsolicited findings arise in both genomics and radiology, most of the relevant literature to date has tended to focus on only one of these domains. In this article, we synthesize and critically assess similarities and differences between “scanning the body” and “sequencing the genome” from an ethical (...) perspective. After briefly describing the novel diagnostic contexts leading to unsolicited findings, we synthesize and reflect on six core ethical issues that relate to both specialties: terminology; benefits and risks; autonomy; disclosure of unsolicited findings to children; uncertainty; and filters and routine screening. We identify ethical rationales that pertain to both fields and may contribute to more ethically sound policies. Considerations of preserving public trust and ensuring that people perceive healthcare policies as fair also support the need for a combined debate. (shrink)

Doctors’ strikes are legally permissible in the UK, with the situation differing in other countries. But are they morally permissible? Doug McConnell and Darren Mann have systematically attempted to dismiss the arguments for the moral impermissibility of doctors’ strikes and creatively attempted to provide further moral justification for them. Unfortunately for striking doctors, they fail to achieve this. Meanwhile, junior doctors’ strikes have continued in the UK through 2023 and have now extended into 2024. In this response, which focuses on (...) the UK situation and specifically junior doctors’ strikes in the National Health Service (NHS) in England, I will demonstrate a central problem with their arguments—namely that they underplay the harms caused by prolonged doctors’ strikes by ignoring the harms to patients with cancer. This weakens their conclusion that strikes are morally permissible in terms of the conditions and thresholds they set. I then provide a psychological critique of their justification for strikes in terms of the interests of the public. It follows that invoking the controversial concept of supererogatory action is ungrounded but also absurd when you consider time-critical cancer care. If those representing striking doctors wish to maintain a modicum of moral respectability, they should mitigate for patients with cancer and negotiate reasonably and with urgency. (shrink)

This article focuses on the concept of worldviews, arguing that a change in managerial worldviews is the key lever for addressing the social and global challenges facing humanity. We draw from a new synthesis of science and spirituality, with the addition of “other ways of knowing” that go beyond rational-empirical analysis, to suggest that what we call Quantum Worldviews are capable of generating the prosocial and pro-environmental behavior consistent with humanistic management. Using the yin-yang symbol as a metaphor, we suggest (...) that a transformation in consciousness, at the level of the paradigmatic assumptions held by managers about the nature of reality, can be understood through adult development theory. We also go beyond the metaphor to propose a quantum worldview based on a more literal interpretation of quantum science to fundamentally re-conceptualize what it means to be human, drawing on quantum research that suggests ontological wholeness and interdependence of all. Quantum Worldviews can help leaders, and the various systems of which they are a part, transition to a new science-based consciousness - long intuited by indigenous and nonwestern spiritual leaders - of an interconnected and dynamically coherent world. We identify a variety of practices that give managers a direct experience of Oneness, changing who they are at the deepest level of self-concept. Our research suggests that only when using such practices, and in sufficient numbers, will business leaders become agents of world benefit with the collective influence to bring about meaningful solutions to climate change and other wicked problems—in other words, needed system transformation. (shrink)

The achievements of the textile industry in Roman Britain are often underestimated as a result of the meagreness of our available evidence. The Edict on maximum prices issued by Diocletian in A.D. 301 shows that British capes commanded high prices on the markets of the Empire, and that in the late third century A.D. British rugs were the best in the world. In view of the competition from the traditional centres of rug manufacture in the East, this is an astonishing (...) achievement. (shrink)

The received translation and interpretation of many of the technical terms current in the textile industry of the Roman Empire are inaccurate, because lexicographers have either fought shy of being precise, or have thought that they recognized in the ancient world technical processes which originated at a much later date. The evidence is often equivocal or insufficient, but may still yield details that have been overlooked. The textile expression scutulatus, to take an example, deserves more attention than Blümner has devoted (...) to it. When it refers to the appearance of a garment, Lewis and Short, s.v. scutulatus, translate ‘diamond or lozenge-shaped, checkered’. It seems worth while to attempt a more precise translation, and, if possible, to estimate the significance in context of the goods so designated. (shrink)

For Hume, one task of logic is “to explain the principles and operations of our reasoning faculties”; this chapter is a study of his logic of inductive reasoning, as presented in Book I of his Treatise and in the Enquiry Concerning Human Understanding. Like other early modern logics—especially those composed, as Hume’s was, under the influence of Locke—Hume’s logic is descriptive, explanatory, and normative. It also aspires to be revelatory. It is descriptive in documenting how our reasoning actually proceeds, explanatory (...) in telling us why it so proceeds, normative in telling us how it should proceed, and revelatory in using those findings to arrive at larger truths about human nature and human life. Hume formulates rules of inductive reasoning and ranks inductive arguments as better and worse. He also advocates the reform of intellectual disciplines. Yet his logic, it is argued, is at the same time deeply skeptical. (shrink)