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)

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)

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)

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)

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)

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)

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)

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)

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)

Ocherk 1. Voprosy ontologii -- Ocherk 2. Voprosy ėtiki i ėstetiki -- Ocherk 3. Voprosy gnoseologii i aksiologii.

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

In lieu of an abstract, here is a brief excerpt of the content:Consciousness and Machines:A Commentary Drawing on Japanese PhilosophyS. D. Noam Cook (bio)Viewed from within the great unity of consciousness, thinking is a wave on the surface of a great intuition.Kitarō NishidaIntroductionRecent developments in AI have made the long-standing debate about what computers can and can't do a major public concern. What we understand the properties of such machines to be, and consequently how we design [End Page 305] and (...) deploy them, will increasingly shape how we live and how we understand ourselves. Thus, there is an urgent need for better understanding of these issues.Susan Schneider, in her book Artificial You: AI and the Future of Your Mind, offers an exceptionally careful and insightful examination of key issues entailed in how we understand AI and ourselves. One of her central concerns is how we might test for machine consciousness. Given the variations in design and function among current and projected AIs, Schneider sees no likely one-size-fits-all test. So, she offers a battery of different tests that she believes together will make such testing more reliable. This seems a wise approach, and reflects the conceptual and pragmatic care Schneider takes throughout the book.Similarly, it seems to me that the question of machine consciousness should also include various understandings of consciousness itself. What consciousness is taken to be has varied widely both historically and culturally. No commonly accepted single understanding has emerged, and may never emerge. Just as having a battery of tests might help us better assess possible machine consciousness, having different understandings of consciousness might give us a better understanding of what we are testing for. The two should work in tandem, each gauging and shaping the other.Like the development of computers themselves, the predominant thinking about AI has been shaped, in part, by key presuppositions of a scientific worldview, with its origins in Western thought and culture. Among these presuppositions are materialism, reductionism, and a primary focus on objective behavior. These are reflected in the common concern with observable behavior of physical aspects of the brain in efforts to understand human consciousness, which in turn has become a familiar model for work on machine consciousness. All this is important and valuable work. But, in the spirit of Schneider's cautions, it should not be taken as one-size-fits-all. Accordingly, I offer one view of consciousness from a different perspective.In what follows, I sketch out an understanding of consciousness that draws on Japanese philosophy, particularly that of the highly influential early twentieth-century Japanese philosopher Kitarō Nishida (1870–1945). I then explore how the tests for machine consciousness that Schneider proposes might be viewed from that perspective.Consciousness: A Perspective from Japanese PhilosophyConsciousness was a central concern for Nishida, whose philosophy is deeply informed by Japanese culture and by Zen theory and practice. As one might expect from such a philosopher, Nishida's exploration of consciousness is not concerned with properties of the brain, but with what we might discern through disciplined reflection on the experience of our own consciousness. Ultimately, he views consciousness as an organic whole [End Page 306] of systemically organized interrelationships of activities and sensations within our subjective experience. This may be understood by first considering 'nothingness'.For Nishida, nothingness does not suggest an ultimate and absolute vacuity, as is often understandably assumed. In Nishida's sense, it is a singular "place" that mirrors the multifaceted world of our common experience. In understanding this, I am told by native Japanese speakers that the English word 'nothingness' has an advantage over the Japanese equivalent, 'mu', in that 'nothingness' can usefully be broken down as 'nothing-ness'. This suggests that nothingness is a state of consciousness where what we commonly experience as distinct (self, other, world, blue, ache, joy, etc.) is indistinct, a state of unified experience. This is consciousness without our finding or discriminating in it the myriad "things" of common experience, but rather a "pure experience" of a singular whole. Nishida introduces his concept of "pure experience" as follows:To experience means to know facts just as they are, to know in accordance with facts by completely relinquishing one... (shrink)

pt. 1. Collection of Sastri's writings and a kavya on him -- pt. 2. Select research papers presented at the birth centenary seminars.

Can philosophy offer reasonable grounds for the existence of a God possessing genuine religious significance and not proposed simply as the solution to a purely intellectual philosophical problem? Certainly many contemporary thinkers have insisted that no genuine religion could be based upon metaphysics. In this book, however, T. L. S. Sprigge examines sympathetically the most notable metaphysical systems of the last four centuries which purport to put religion on a rational footing and, after a thorough examination of their claims, considers (...) what kind of religious outlook they might support and how they actually affected the lives of their proponents. The thinkers studied include Spinoza, Hegel, T. H. Green, Bernard Bosanquet, Josiah Royce, A. N. Whitehead, and Charles Hartshorne, concluding with an exposition of the author's own viewpoint and a general discussion on the relation between metaphysics and religion. There is also a chapter on Kierkegaard as the most important critic of metaphysical religion. (shrink)

Ariès traces Western man's attitudes toward mortality from the early medieval conception of death as the familiar collective destiny of the human race to the modern tendency, so pronounced in industrial societies, to hide death as if it were an embarrassing family secret.

This remarkable book--the fruit of almost two decades of study--traces in compelling fashion the changes in Western attitudes toward death and dying from the earliest Christian times to the present day. A truly landmark study, The Hour of Our Death reveals a pattern of gradually developing evolutionary stages in our perceptions of life in relation to death, each stage representing a virtual redefinition of human nature. Starting at the very foundations of Western culture, the eminent historian Phillipe Aries shows how, (...) from Graeco-Roman times through the first ten centuries of the Common Era, death was too common to be frightening; each life was quietly subordinated to the community, which paid its respects and then moved on. Aries identifies the first major shift in attitude with the turn of the eleventh century when a sense of individuality began to rise and with it, profound consequences: death no longer meant merely the weakening of community, but rather the destruction of self. Hence the growing fear of the afterlife, new conceptions of the Last Judgment, and the first attempts (by Masses and other rituals) to guarantee a better life in the next world. In the 1500s attention shifted from the demise of the self to that of the loved one (as family supplants community), and by the nineteenth century death comes to be viewed as simply a staging post toward reunion in the hereafter. Finally, Aries shows why death has become such an unendurable truth in our own century--how it has been nearly banished from our daily lives--and points out what may be done to "re-tame" this secret terror. The richness of Aries's source material and investigative work is breathtaking. While exploring everything from churches, religious rituals, and graveyards (with their often macabre headstones and monuments), to wills and testaments, love letters, literature, paintings, diaries, town plans, crime and sanitation reports, and grave robbing complaints, Aries ranges across Europe to Russia on the one hand and to England and America on the other. As he sorts out the tangled mysteries of our accumulated terrors and beliefs, we come to understand the history--indeed the pathology--of our intellectual and psychological tensions in the face of death. (shrink)

"Sir Hermann Bondi, NatureThe late S. Chandrasekhar was best known for his discovery of the upper limit to the mass of a white dwarf star, for which he received ...

Prologue, invitation to thinking about God In the Hebrew Bible? -- Part I, questions about God? -- Why does God in the Bible have a body? -- What do God's body parts in the Bible mean? -- Why is God angry in the Bible? -- Does God in the Bible have gender or sexuality? -- Part II, questions about God in the world? -- What can creation tell us about God? -- Who-or what-is the Satan? -- Why do people suffer (...) according to the Hebrew Bible? -- Epilogue, God in the Bible and beyond. (shrink)

This chapter develops a perceptual solution to the epistemological problem of other minds, relying on central ideas from Maurice Merleau-Ponty's phenomenology. The Merleau-Pontian account is contrasted with another attempted perceptual solution to the other minds problem, and it is argued that only the former meets the phenomenologists' desideratum of providing an alternative to inferential solutions. The chapter also provides responses to various objections to the perceptual solution, including a pair of objections recently put forward by Alec Hyslop.

Many books explain what is known about the universe. This book investigates what cannot be known. Rather than exploring the amazing facts that science, mathematics, and reason have revealed to us, this work studies what science, mathematics, and reason tell us cannot be revealed. In The Outer Limits of Reason, Noson Yanofsky considers what cannot be predicted, described, or known, and what will never be understood. He discusses the limitations of computers, physics, logic, and our own thought processes. Yanofsky describes (...) simple tasks that would take computers trillions of centuries to complete and other problems that computers can never solve; perfectly formed English sentences that make no sense; different levels of infinity; the bizarre world of the quantum; the relevance of relativity theory; the causes of chaos theory; math problems that cannot be solved by normal means; and statements that are true but cannot be proven. He explains the limitations of our intuitions about the world -- our ideas about space, time, and motion, and the complex relationship between the knower and the known. Moving from the concrete to the abstract, from problems of everyday language to straightforward philosophical questions to the formalities of physics and mathematics, Yanofsky demonstrates a myriad of unsolvable problems and paradoxes. Exploring the various limitations of our knowledge, he shows that many of these limitations have a similar pattern and that by investigating these patterns, we can better understand the structure and limitations of reason itself. Yanofsky even attempts to look beyond the borders of reason to see what, if anything, is out there. (shrink)

Richard Janko's acclaimed translation of Aristotle's _Poetics_ is accompanied by the most comprehensive commentary available in English that does not presume knowledge of the original Greek. Two other unique features are Janko's translations with notes of both the _Tractatus Coislinianus_, which is argued to be a summary of the lost second book of the Poetics, and fragments of Aristotle’s dialogue On Poets, including recently discovered texts about catharsis, which appear in English for the first time.

A concise, easy-to-read introduction to informal logic, "With Good Reason" offers both comprehensive coverage of informal fallacies and an abundance of engaging examples of both well-conceived and faulty arguments. A long-time favorite of both students and instructors, the text continues in its sixth edition to provide an abundance of exercises that help students identify, correct, and avoid common errors in argumentation.

This comprehensive and important volume includes contributions by activists, journalists, lawyers and scholars from twenty-one countries. The essays map the directions the movement for women's rights is taking--and will take in the coming decades--and the concomittant transformation of prevailing notions of rights and issues. They address topics such as the rapes in former Yugoslavia and efforts to see that a War Crimes Tribunal responds; domestic violence; trafficking of women into the sex trade; the persecution of lesbians; female genital mutilation; and (...) reproductive rights. (shrink)

"Williams's masterful translation satisfies (at last!) a long-standing need. There are lots of good translations of Augustine's great work, but until now we have been forced to choose between those that strive to replicate in English something of the majesty and beauty of Augustine's Latin style and those that opt instead to convey the careful precision of his philosophical terminology and argumentation. Finally, Williams has succeeded in capturing both sides of Augustine's mind in a richly evocative, impeccably reliable, elegantly readable (...) presentation of one of the most impressive achievements in Western thought--Augustine's Confessions." --Scott MacDonald, Professor of Philosophy and Norma K. Regan Professor in Christian Studies, Cornell University. (shrink)