The American Institute of certified public accountants (AICPA) has promulgated a Code of Professional Conduct , which has served as the primary ethical standard for public accountants in the United States for more than 20 years. It is now out of date and needs to be replaced with a code of ethics. Just as U.S. generally accepted accounting principles are being migrated toward “principles-based accounting” as part of a convergence with international financial reporting standards, a similar process needs to occur (...) with ethics. This article organizes the primary rules of the AICPA Code around five essential virtues: objectivity, integrity, inquisitiveness, loyalty, and trustworthiness. These virtues correspond to the general principles set forth in the Code of Ethics for Professional Accountants of the International Federation of Accountants (IFAC). From this virtue ethics perspective, various rules of the AICPA Code are critiqued as being inadequate at best, and poorly crafted at worst. The article concludes with the proposition that principles-based ethics serves the profession and the financial reporting process better than the current rules-based approach. (shrink)

This article examines precontextualization: the rhetorical act of previewing and contextualizing a future discursive event. I examine how an NBC News broadcast selected verbal–visual representations of the past in order to enact a context for an upcoming discourse moment: Colin Powell’s 2003 United Nations address. The article draws on appraisal analysis, multimodal video analysis and scholarship on the rhetoric of futurity. I show that the NBC journalists who precontextualized Powell’s address on the night before its delivery presented viewers with a (...) supportive context for understanding Powell’s argument. By representing Saddam Hussein as deceptive and even deserving of future violence, the journalists essentially pre-confirmed arguments that Powell employed the next day. More importantly, because the news representations were presented as factual, they allowed viewers little space to consider alternative viewpoints – and little reason to question or resist the seemingly inexorable push for war. (shrink)

The American Institute of certified public accountants (AICPA) has promulgated a Code of Professional Conduct, which has served as the primary ethical standard for public accountants in the United States for more than 20 years. It is now out of date and needs to be replaced with a code of ethics. Just as U.S. generally accepted accounting principles are being migrated toward "principles-based accounting" as part of a convergence with international financial reporting standards, a similar process needs to occur with (...) ethics. This article organizes the primary rules of the AICPA Code around five essential virtues: objectivity, integrity, inquisitiveness, loyalty, and trustworthiness. These virtues correspond to the general principles set forth in the Code of Ethics for Professional Accountants of the International Federation of Accountants (IFAC). From this virtue ethics perspective, various rules of the AICPA Code are critiqued as being inadequate at best, and poorly crafted at worst. The article concludes with the proposition that principles-based ethics serves the profession and the financial reporting process better than the current rules-based approach. (shrink)

The financial crisis has led to calls for increased regulation of the financial sector. In many respects this is uncontroversial because increased regulation should promote the behaviours we want to see, while limiting the behaviours we do not. This article takes issue with the idea that regulation, and guidelines, promote ethical behaviour in the way that we want them to. Firstly, judgement is often required to implement guidelines and regulations, which allows room for unethical behaviour. Secondly, we want financial professionals (...) to behave ethically even when there are significant incentives not to; so, verifying compliance with regulations and guidelines when such incentives are absent isn’t a good gauge of the ethical status of financial professionals. -/- The example of the valuation of the assets (Net Asset Value) of hedge funds illustrates these issues well. There are many rules governing how NAVs should be calculated, and while we can verify that a fund is abiding by the rules, the ability to manipulate the NAV remains. Furthermore, the incentive to do so is often only present during a crisis (usually to understate losses). Therefore, verifying compliance during ‘normal’ times is of little help in judging whether a manager will behave ethically when we most need him to. I first argue that the gap between compliance with regulations and ethical behaviour is best filled by the adoption of a virtue ethics approach, as discussed by Spalding & Oddo (2011), and Graafland & van de Ven (2011). I then discuss the implications of adopting such an approach for the financial industry’s codes of conduct, such as the CFA Institute’s ‘Code of Ethics and Standards of Professional Conduct’. Adopting a virtue ethics perspective would require a significant change in the emphasis of such codes. (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.

Ṣadr, Muḥammad Bāqir; Islamic philosophy; 20th century.

Classical Sanskrit commentary on Brahmasūtra; includes original Sanskrit text with English translation.

The article discusses two bioart projects that bring the symbolically core human substances of blood, sweat and tears into technologically mediated relationships with plants and fungi to explore human kinship with other species: Tarah Rhoda’s BS&T (short for ‘blood, sweat and tears’) and OurGlass, and Saša Spačal’s MycoMythologies: Patterning. The article analyses the art projects through the lens of the molecular gaze and different perspectives on kinning, bringing anthropological conceptualizations of kinship together with Haraway’s pathways to connect with other species. (...) How can bioart use technologies to explore interspecies kinship through a molecular gaze? And may such artworks contribute to the toning down of human exceptionality in the face of a precarious future? We find that artworks providing a molecular gaze on interspecies biological processes may risk a decontextualized approach to complex relational processes but may also create new visions of filiation even with biological organisms imagined to be genetically distant from humans, thus spurring awareness of the fragile interrelationships among species. (shrink)

Introduction:To meet and take care of people with dementia implicate professional and moral challenges for caregivers. Using force happens daily. However, staff also encounter challenges with the management in the units. Managing the caretaking function is also significant in how caretakers experience working in dementia care.Purpose:The purpose of this study is to explore the caregiver’s experiences with ethical challenges in dementia care settings and the significance of professional leadership in this context.Method:The design is qualitative, and data appear through narrative interviews. (...) A total of 23 caretakers participated in the study. The transcribed interviews were subjected to a phenomenological-hermeneutical interpretation.Ethical considerations:The respondents signed an informed consent for participation prior to the interviews. They were assured anonymity and confidentiality in the publication of the data. Ricoeur’s method for interpretation ensures anonymity as the researcher relates to the data as one collective text. The study is part of a larger research project in ethics, in its entirety approved in line with the Helsinki Convention.Results:The findings show that the caretakers experienced inadequacy. Some of them described a negative work atmosphere where they experienced that their leaders did not take them seriously. Because of this, informal negative sub-groups functioned as an exclusive debriefing arena. Some of the informants described the opposite experience where the leaders actively supported them.Discussion:The analyses of the findings are discussed in light of the concepts of trust and mistrust in leadership.Conclusion:There is a correlation between the leadership and the caregivers’ experience of being in difficult situations. (shrink)

Spinoza's Doctrine of God in Relation to His Conception of Causality TM Forsyth T, he truest vision ever had of God came, perhaps, here. ...

Rawls offers three arguments for the priority of liberty in Theory, two of which share a common error: the belief that once we have shown the instrumental value of the basic liberties for some essential purpose (e.g., securing self-respect), we have automatically shown the reason for their lexical priority. The third argument, however, does not share this error and can be reconstructed along Kantian lines: beginning with the Kantian conception of autonomy endorsed by Rawls in section 40 of Theory, we (...) can explain our highest-order interest in rationality, justify the lexical priority of all basic liberties, and reinterpret Rawls’ threshold condition for the application of the priority of liberty. Perhaps unsurprisingly, this Kantian reconstruction will not work within the radically different framework of Political Liberalism. (shrink)

The Principles of Biomedical Ethics by Beauchamp and Childress is a classic in the field of medical ethics. The first edition was published in 1979 and “unleashed” the four principles of respect for autonomy, non-maleficence, beneficence, and justice on the newly emerging field. These principles were argued to be mid-level principles mediating between high-level moral theory and low-level common morality, and they immediately became very popular in writings about medical ethics. Over the years Beauchamp and Childress have developed this approach (...) and vigorously defended it against the various criticisms that have been raised. The 5th edition of this book is, as all the …. (shrink)

Theologians are split into two groups: those who embrace prosperity theology and those who oppose it; both sides on scriptural grounds. Those criticising it embrace cessationism in its diversity, while its supporters are mainly found among Pentecostals and Charismatics, who are continuationists. Continuationists believe and teach that all gifts of the Spirit are still available to the church today, therefore should be practised by the church just as they were operative during the apostolic era. Therefore, it is clear that prosperity (...) preachers are continuationists. They believe and practice healing and miracle gifts today. A review of the literature, biblical texts, historical teachings, and Pentecostal and Neo-Pentecostal (also referred to as charismatic and neo-charismatic) form the basis of this article. It addresses the positive features of prosperity teachers’ beliefs and methods as well as how they exploit the dreams, fears, and aspirations of people living in poverty. The theology of sharing, as articulated by Nicholas B.H. Bhengu, is proposed as a solution to creating parity between the rich and the poor.Contribution: This article seeks to balance opposing theological approaches with the prosperity gospel. It does this by introducing a theology of sharing as taught by Nicholas Bhengu based on the philosophy of Ubuntu, a way of life among African people. The challenge for theologians on both sides of the argument is finding a way to accommodate the other side’s contributions. (shrink)

Analyzes the origin, structure and resolution of Kant's antinomies of reason from a systematic rather than a historical perspective, exploring the relationship between the theoretical antinomies and the practical antinomy in order to indicate their similarities and differences and to suggest the dependence of the latter on the former.

Without seeking to diminish its authority as the Word of God, this article acknowledges the Fourth Gospel as a brilliant piece of literary artistry by the implied author. The aim of this article is to substantiate this assertion by conducting a study on focalisation and illustrating how it invites the implied reader’s participation in the narrative. This contribution acknowledges the existence of insightful contributions on the topic, particularly in relation to the Fourth Gospel. However, it asserts that the study of (...) the performative nature of focalisation in this particular Gospel has not received the attention it deserves. The main contribution of this article is its analysis of a selected narrative of the Fourth Gospel using focalisation as an analytical tool, with the objective of demonstrating that the Fourth Gospel is performative in nature, crafted and formulated to consistently engage the implied reader in considering its purpose, as stated in 20:30–31.Contribution: The article showcases that focalisation, when used as an analytical tool, can unlock, and enable the interpreter of the Fourth Gospel to recognise its performative nature to the implied reader of the text. This is critical, given that the text is crafted to encourage the reader to participate in it by making decisions regarding their faith in Jesus Christ. (shrink)

What ethical framework should be used as a basis for teaching business ethics? Should business ethics be taught by ethicists in a separate course, by business faculty in business courses, or perhaps by both? These are some of the issues this paper will address. The paper begins with a review of the literature concerning approaches to teaching business ethics. Next, some ethical frameworks for teaching business ethics are considered. Finally, the paper proposes that students should apply their own personal values (...) to business ethical issues in the classroom, thus providing future business leaders with a process for resolving ethical dilemmas. (shrink)

Critical edition of Sanskrit text on Jaina epistemology; Sanskrit text with Hindi translation.

The book and its title -- Averroes' life and works -- The meaning of Averroes' work -- Being and language in the Decisive Treatise -- A sociology of language -- Averroes, the double truth and his heritage -- The Decisive Treatise on the connection between Islamic religious law and philosophy.