This volume aims to bring the two streams of research together, offering a fresh infusion of Aristotelian insights into moral psychology and philosophy of ...

Suitable for those conducting research or teaching in philosophy, this title provides analyses of the continental tradition of philosophy from Kant. Placing continental philosophy within a historical context, it helps define what the continental tradition has been and where it is moving.

Some critics of the accounting/auditing profession in the United States claim that independence-related quality control problems are the cause of an increased number of alleged audit failures. Certified public accountants (CPAs) were queried regarding independence impairment in their profession. Questionnaire results indicate a number of CPAs believe independence deficiencies exist, and some CPAs admit to personal independence impairment.

Financial statement users must believe that external auditors are free from management control, or users will doubt the verity of auditors' representations. Although U.S.-based auditing firms claim they are independent of their corporate clients, research has demonstrated that many individuals and groups perceive the situation otherwise. A proposal for enhancing perceptions of auditor independence is offered in this article. The proposal calls for an auditor-administered educational program, complemented by corporate audit committee involvement to lend credibility to auditors' claims.

Recent and rapid technological developments on many fronts have created in our society some extremely difficult moral predicaments. Previous generations have not had to face the dilemmas posed by, for example, the availability of safe abortions, sperm banks and prostoglandins. They have not had to come to terms with an unchecked exploitation of natural resources heralding imminent ecological crisis, or, worst of all, with the recognition that only in this current generation have people the capacity to destroy themselves and their (...) environment. This book seeks to show how, and why, Seventh-day Adventism has addressed these moral issues, and that the ethical questions arising from these issues are especially relevant to the Adventist church and its development. Dr Pearson looks specifically at the moral decisions Adventists have made in the area of human sexuality, on such issues as contraception, abortion, the role and status of women, divorce and homosexuality, from the beginnings of the movement to 1985. He seeks to put such decision-making in perspective by providing the general social context in which it took place, and shows how Ellen White (whose charismatic leadership held the movement together in its first fifty years) has been a major source of moral authority in the Adventist church - her writings continuing to exercise authority in a contemporary society of turmoil and change. This important book, which conveys something of the general ethos of Adventism, is the first to investigate the ethics of the movement, ans so fill a notable gap in the literature. (shrink)

Software piracy, the illegal and unauthorized duplication, sale, or distribution of software, is a widespread and costly phenomenon. According to Business Software Alliance, over 41% of the PC software packages installed worldwide were unauthorized copies. Software piracy behavior has been investigated for more than 30 years. However, after a review of the relevant literature, there appears to be two voids in this literature: a lack of studies in non-Western countries and a scarcity of process studies. This study contributes to literature (...) by developing a software piracy model to better understand the decision-making process that underlies this unethical behavior. The model was tested using data collected from a sample of 323 undergraduate business students. Consistent with the Theory of Reasoned Action, attitudes toward software piracy and subjective norms were significant predictors of intention to pirate software. Also, the results suggested that ethical ideology, public self-consciousness, and low self-control moderated the effect of these variables on intention to pirate software. The results have important practical implications for the software industry and governments hoping to curtail software piracy. Limitations of the study and recommendations for future studies are discussed as well. (shrink)

Karl Pearson is the leading figure of XX century statistics. He and his co-workers crafted the core of the theory, methods and language of frequentist or classical statistics – the prevalent inductive logic of contemporary science. However, before working in statistics, K. Pearson had other interests in life, namely, in this order, philosophy, physics, and biological heredity. Key concepts of his philosophical and epistemological system of anti-Spinozism (a form of transcendental idealism) are carried over to his subsequent works (...) on the logic of scientific discovery. This article’s main goal is to analyze K. Pearson early philosophical and theological ideas and to investigate how the same ideas came to influence contemporary science, either directly or indirectly – by the use of variant theories, methods and dialects of statistics, corresponding to variant statistical inference procedures and their specific belief calculi. (shrink)

There was a time in the not too distant past when one would be obliged to begin a review like this with a comment about the relative neglect of Nietzsche’s middle works, HH, D, and GS. That time now seems to be well behind us. In recent years, there has been a spate of scholarly books devoted to these works, including Ruth Abbey’s Nietzsche’s Middle Period, Michael Ure’s Nietzsche’s Therapy: Self-Cultivation in the Middle Works, Jonathan Cohen’s Science, Culture, and (...) Free Spirits: A Study of Nietzsche’s Human, All Too Human, Monika Langer’s Nietzsche’s Gay Science (New York: Palgrave... (shrink)

Nietzsche's vision of the 'overman' continues to haunt the postmodern imagination. His call that 'man is something that must be overcome' can no longer be seen as simple rhetoric. Our experiences of the hybrid realities of artificial life have made the 'transhuman' a figure that looks over us all. Inspired by this vision, Keith Ansell Pearson sets out to examine if evolution is 'out of control' and machines are taking over. In a series of six fascinating perspectives, he links (...) Nietzsche's thought with the issues at stake in contemporary conceptions of evolution from the biological to the technological. _Viroid Life; Perspectives on Nietzsche and the Transhuman Condition_ considers the hybrid, 'inhuman' character of our future with the aid of Nietzsche's philosophy. Keith Ansell Pearson contrasts Nietzsche and Darwin before introducing the more recent figures such as Giles Deleuze and Guy Debord to sketch a new thinking of technics and machines and stress the ambiguous character of our 'machine enslavement'. (shrink)

According to the received account of guilt in the philosophical literature, one cannot feel guilt unless one takes oneself to have done something morally wrong. But ordinary people feel guilt in many cases in which they do not take themselves to have done anything morally wrong. In this paper, I focus on one kind of guilt without perceived wrongdoing, guilt about being merely causally responsible for a bad state-of-affairs. I go on to present a novel account of guilt that explains (...) guilt about mere causal responsibility, according to which guilt represents part of the self as bound up with what is bad. (shrink)

With the development of new technologies and the Internet, the notion of the virtual has grown increasingly important. In this lucid collection of essays, Pearson bridges the continental-analytic divide in philosophy, bringing the virtual to centre stage and arguing its importance for re-thinking such central philosophical questions as time and life. Drawing on philosophers from Bergson, Kant and Nietzsche to Proust, Russell, Dennett and Badiou, Pearson examines the limits of continuity, explores relativity, and offers a concept of creative (...) evolution. (shrink)

This paper seeks to provide a practical theoretical setting for ethics in business. The perspective is that of the strategic practitioner rather than the moral philosopher. It seeks to take account of the currently dominant business influences of rapid technological development and globalisation and the resultant new form of stakeholder organisation.From this perspective it is clear that being perceived as trustworthy is seen as vital to long term business success. There are various corporate actions that are taken to ensure that (...) organisations are perceived in this way and this paper reports those which were identified during interviews with executives in leading UK companies.The research found little support for corporate philanthropy involving firms investing in ‘good works’ unrelated to their business activities. The main focus was on setting standards of behaviour and achieving a high degree of openness and transparency between stakeholders made subject to independent audit and report. These practical initiatives do not rest on any knowledge and understanding of moral philosophy. (shrink)

The fact that Gilbert Ryle and J.L. Austin seem to disagree about the ordinary use of words such as ‘voluntary’, ‘involuntary’, ‘voluntarily’, and ‘involuntarily’ has been taken to cast doubt on the methods of ordinary language philosophy. As Benson Mates puts the worry, ‘if agreement about usage cannot be reached within so restricted a sample as the class of Oxford Professors of Philosophy, what are the prospects when the sample is enlarged?’ (Mates, Inquiry 1:161–171, 1958, p. 165). In this chapter, (...) we evaluate Mates’s criticism alongside Ryle’s and Austin’s specific claims about the ordinary use of these words, assessing these claims against actual examples of ordinary use drawn from the British National Corpus (BNC). Our evaluation consists in applying a combination of methods: first aggregating judgments about a large set of samples drawn from the corpus, and then using a clustering algorithm to uncover connections between different types of use. In applying these methods, we show where and to what extent Ryle’s and Austin’s accounts of the use of the target terms are accurate as well as where they miss important aspects of ordinary use, and we demonstrate the usefulness of this new combination of methods. At the heart of our approach is a commitment to the idea that systematically looking at actual uses of expressions is an essential component of any approach to ordinary language philosophy. (shrink)

Our aim in this paper is to present the distinct ways in which Wolff, Baumgarten, and Kant understand the relationship between necessitation, constraint, and reluctant action in an effort to illustrate the subtle ways in which their conceptions of obligation differ from each another. Whereas Wolff conceives of natural or moral obligation as incompatible with constraint, Baumgarten holds that constraint and reluctant action are, in some instances, compatible with natural obligation. Kant departs from Baumgarten by conceiving of obligation as necessarily (...) involving constraint: as Kant’s reply to Schiller’s famous objection reveals, obligation must take on the character of constraint to reluctant action on account of the fact that human beings possess inclinations that always threaten to impel them in directions that oppose morality. (shrink)

What is the relation between small-scale collaborative plans and the execution of those plans within interactive contexts? I argue here that joint attention has a key role in explaining how shared plans and shared intentions are executed in interactive contexts. Within singular action, attention plays the functional role of enabling intentional action to be guided by a prior intention. Within interactive joint action, it is joint attention, I argue, that plays a similar functional role of enabling the agents to act (...) in a collaborative way such that their actions are rationally guided by a prior shared intention. This understanding of joint attention – as having a key functional role of enabling the rational guidance of joint intentional action by a prior shared intention – allows for an alternative understanding of the kind of minimal cooperation that infants can engage in. On this understanding, infants’ capacity to engage in joint actions is already an incipient capacity to engage in rational and intentional joint actions, albeit a capacity that is necessarily scaffolded by an adult rational co-partner. (shrink)

An Essay on Human Action seeks to provide a comprehensive, detailed, enlightening, and (in its detail) original account of human action. This account presupposes a theory of events as abstract, proposition-like entities, a theory which is given in the first chapter of the book. The core-issues of action-theory are then treated: what acting in general is (a version of the traditional volitional theory is proposed and defended); how actions are to be individuated; how long actions last; what acting intentionally is; (...) what doing one thing by doing another is; what basic action is; and what omitting to do something is. Attention is also given to the concepts of causation, intention, volition, deciding, choosing, and trying. Finally, a libertarian account of free action is tentatively proposed and defended. (shrink)

This a clear and concise introduction to Danish philosopher Soren Kierkegaard.ichael Watts uses Kierkegaard's own writings to introduce his theoriesbout living a truthfu; and spiritual life, while explaining the enormousnfluence of the philosopher's personal life on his work and beliefs. As theounder of 20th century existentialism, and the first philosopher to definehe idea of angst, Kierkegaard's profound influence on modern life is clearlyefined in accessible terms in this guide for students and general readers.

Opponents of medically assisted dying have long appealed to ‘slippery slope’ arguments. One such slippery slope concerns palliative care: that the introduction of medically assisted dying will lead to a diminution in the quality or availability or palliative care for patients near the end of their lives. Empirical evidence from jurisdictions where assisted dying has been practiced for decades, such as Oregon and the Netherlands, indicate that such worries are largely unfounded. The failure of the palliation slope argument is nevertheless (...) instructive with respect to how slippery slope arguments can be appraised without having to await post-facto evidence regarding the effects of a proposed change in public policy. Close attention in particular to the norms operative in a given institution and how changes to policy will interact with those norms enable slippery slopes to be credibly appraised. (shrink)

What is the relation between joint attention and common knowledge? On the one hand, the relation seems tight: the easiest and most reliable way of knowing something in common with another is for you and that other to be attentively aware of what you are together experiencing. On the other hand, they couldn’t seem further apart: joint attention is a mere perceptual phenomena that infants are capable of engaging in from nine months of age, whereas common knowledge is a cognitive (...) phenomenon involving (so it seems) complex, overlapping metarepresentational states that require the kind of sophisticated mindreading skills that developmental psychology has shown to be beyond the capabilities of young children. In 'The Shared World: Perceptual Common Knowledge, Demonstrative Communication, and Shared Social Space', Axel Seemann attempts, inter alia, to makensense of this conundrum. (shrink)

Candide is the most famous of Voltaire's 'philosophical tales', in which he combined witty improbabilities with the sanest of good sense. This edition includes four other prose tales - Micromegas, Zadig, The Ingnu, and The White Bull - and a verse tale based on Chaucer's The Wife of Bath's Tale,: What Pleases the Ladies.