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 It is now out of date and needs to be replaced with a code of ethics.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)

What does it look like when an organization tentatively steps away from an exclusively rules-based regime and begins to attend to both rules and principles? What insights and guidance can ethicists and ethical theory offer? This paper is a case study of an organization that has initiated such a transition. The American Institute of Certified Public Accountants has begun a turn toward the promotion of ethical principles and best practices by adding a “conceptual framework” to its existing Code of Professional (...) Conduct. This conceptual framework calls upon its members to intentionally increase their awareness of significant threats to their compliance with its rules of conduct and to establish safeguards to offset or eliminate those threats. To this end, each member is required to regard every questionable situation, circumstance, transaction or relationship by attempting to view it through the eyes of an imagined reasonable third party. This paper examines this protocol theoretically and practically. First, we frame this analysis within the principles and ethical concepts that inform the professional ethics of accountants. Second, we critique the AICPA’s long-standing rules-based approach to its Code. Third, we examine the new conceptual framework with a view toward its potential for the promotion of a more principles-based approach to the professional ethics of the accounting profession. Fourth, we give attention to the notion of the “reasonable and informed third party,” which has been embedded in the new conceptual framework, and consider how two schools of thought—Adam Smith’s modernist “impartial spectator” concept and Emmanuel Lévinas’ postmodern phenomenology in regard to “the Other”—may offer theoretical support and clarity for this epistemic exercise. Finally, we point out several ways in which the AICPA’s commitment to its new conceptual framework could be strengthened and enhanced. (shrink)

In recent years, there has been an increase in the adoption of Shari’a in Europe and North America as an arbitration protocol for the resolution of potential contractual disputes. In a largely secular Western business environment, this reality raises corporate policy implications for business organizations. In particular, questions are raised about whether Shari’a is by nature too unpredictable—and too dismissive of women’s rights—to be properly and ethically permitted by Western companies as a possible dispute resolution alternative. This article examines the (...) dynamics and factors that are involved as corporate managers decide whether Shari’a arbitration ought to be banned entirely from contractual negotiations. Arguments for and against the inclusion of a Shari’a arbitration clauses in commercial contracts and contract negotiations are presented. The article concludes that while managers should exercise great prudence and consider the moral implications of negotiating arbitration clauses, an organizational ban of the use of faith-informed arbitration generally, or Shari’a in particular, would be neither morally required nor optimally serve the interests of the organization or its stakeholders. (shrink)

Corporate codes of conduct frequently impose a duty of loyalty upon employees. l examine the notion of loyalty in general, and loyalty in the workplace in particular. I conclude that unless loyalty is defined and articulated in favor of a larger social project (rather than in favor of aperson, a set of ruIes, or other entity), efforts to encourage loyalty will be a source of epistemic distortion at best, and oppression at worst.

Corporate codes of conduct frequently impose a duty of loyalty upon employees. l examine the notion of loyalty in general, and loyalty in the workplace in particular. I conclude that unless loyalty is defined and articulated in favor of a larger social project (rather than in favor of aperson, a set of ruIes, or other entity), efforts to encourage loyalty will be a source of epistemic distortion at best, and oppression at worst.

This book is about the ethical issues that clinicians encounter as they care for patients and is written to assist those who serve on hospital ethics committees as they deliberate about appropriate action in difficult ethical cases.

Bioethics represents a dramatic revision of the centuries-old professional ethics that governed the behavior of physicians and their relationships with patients. This venerable ethics code was challenged in the years after World War II by the remarkable advances in the biomedical sciences and medicine that raised questions about the definition of death, the use of life-support systems, organ transplantation, and reproductive interventions. In response, philosophers and theologians, lawyers and social scientists joined together with physicians and scientists to rethink and revise (...) the old standards. Governments established commissions to recommend policies. Courts heard arguments and legislatures passed laws. This book is the first broad history of the growing field of bioethics. Covering the period 1947-1987, it examines the origin and evolution of the debates over human experimentation, genetic engineering, organ transplantation, termination of life-sustaining treatment, and new reproductive technologies. It assesses the contributions of philosophy, theology, law and the social sciences to the expanding discourse of bioethics. Written by one of the field's founders, The Birth of Bioethics is based on extensive archival research into sources that are difficult to obtain and on interviews with many of the leading figures in the moral debates in medicine. A very readable and comprehensive account of the evolution of bioethics, this book stresses the history of ideas but does not neglect the social and cultural context and the people involved. It will serve the information needs of philosophers, ethicists, social historians, and everyone interested in the origins of some of today's most hotly debated issues. (shrink)

We are defined by our faces. They give identity but, equally importantly, reveal our moods and emotions through facial expression. So what happens when the face cannot move? This book is about people who live with Mbius Syndrome, which has as its main feature an absence of movement of the muscles of facial expression from birth.

Albert Lautman (1908-1944) was a French philosopher of mathematics whose work played a crucial role in the history of contemporary French philosophy. His ideas have had an enormous influence on key contemporary thinkers including Gilles Deleuze and Alain Badiou, for whom he is a major touchstone in the development of their own engagements with mathematics. Mathematics, Ideas and the Physical Real presents the first English translation of Lautman's published works between 1933 and his death in 1944. Rather than being (...) preoccupied with the relation of mathematics to logic or with the problems of foundation, which have dominated philosophical reflection on mathematics, Lautman undertakes to develop an understanding of the broader structure of mathematics and its evolution. The two powerful ideas that are constants throughout his work, and which have dominated subsequent developments in mathematics, are the concept of mathematical structure and the idea of the essential unity underlying the apparent multiplicity of mathematical disciplines. This collection of his major writings offers readers a much-needed insight into his influence on the development of mathematics and philosophy. (shrink)

In the recent literature on concepts, two extreme positions concerning animal minds are predominant: the one that animals possess neither concepts nor beliefs, and the one that some animals possess concepts as well as beliefs. A characteristic feature of this controversy is the lack of consensus on the criteria for possessing a concept or having a belief. Addressing this deficit, we propose a new theory of concepts which takes recent case studies of complex animal behavior into account. The main aim (...) of the paper is to present an epistemic theory of concepts and to defend a detailed theory of criteria for having concepts. The distinction between nonconceptual, conceptual, and propositional representations is inherent to this theory. Accordingly, it can be reasonably argued that some animals, e.g., grey parrots and apes, operate on conceptual representations. (shrink)

Blending social analysis and philosophy, Albert Borgmann maintains that technology creates a controlling pattern in our lives.

This book is about the ethical issues that clinicians encounter as they care for patients and is written to assist those who serve on hospital ethics committees as they deliberate about appropriate action in difficult ethical cases.

The major divide in contemporary epistemology is between those who embrace and those who reject a priori knowledge. Albert Casullo provides a systematic treatment of the primary epistemological issues associated with the controversy. By freeing the a priori from traditional assumptions about the nature of knowledge and justification, he offers a novel approach to resolving these issues which assigns a prominent role to empirical evidence. He concludes by arguing that traditional approaches to the a priori, which focus primarily on (...) the concepts of necessity and analyticity, are misguided. (shrink)

One of the most influential works of this century, The Myth of Sisyphus and Other Essays is a crucial exposition of existentialist thought. Influenced by works such as Don Juan and the novels of Kafka, these essays begin with a meditation on suicide; the question of living or not living in a universe devoid of order or meaning. With lyric eloquence, Albert Camus brilliantly posits a way out of despair, reaffirming the value of personal existence, and the possibility of (...) life lived with dignity and authenticity. (shrink)

Charles Sanders Peirce is generally regarded as the founder of pragmatism, and one of the greatest ever American philosophers. Peirce is also widely known for his work on truth, his foundational work in mathematical logic, and an influential theory of signs, or semiotics. Albert Atkin introduces the full spectrum of Peirce’s thought for those coming to his work for the first time. The book begins with an overview of Peirce’s life and work, considering his early and long-standing interest in (...) logic and science, and highlighting important views on the structure of philosophical thought. Atkin then explains Peirce’s accounts of pragmatism and truth examining important later developments to these theories. He then introduces Peirce’s full accounts of semiotics, examines his foundational work on formal and graphical logic, and introduces Peirce’s account of metaphysics, the least understood aspect of his philosophy. The final chapter considers Peirce’s legacy and influence on the thought of philosophers such as John Dewey and Richard Rorty, as well as highlighting areas where Peirce’s ideas could still provide important insights for contemporary philosophers. Including chapter summaries, suggestions for further reading and a glossary, this invaluable introduction and guide to Peirce’s philosophy is essential reading for those new to his work. (shrink)

A collection of historical and contemporary writings that chronicle the development of the African critical response to attempts to ascribe a peculiar nature to the African character, and the debate in contemporary African philosophy on issues such as magic, witchcraft, aesthetics, and morality. Other topics include contemporary thought in French speaking Africa, and African traditional thought and Western science. Each selection is preceded by a synopsis. No index. Annotation copyright by Book News, Inc., Portland, OR.

An accurate classification of bacteria is essential for the proper identification of patient infections and subsequent treatment decisions. Multi-Locus Sequence Typing (MLST) is a genetic technique for bacterial classification. MLST classifications are used to cluster bacteria into clonal complexes. Importantly, clonal complexes can serve as a biological species concept for bacteria, facilitating an otherwise difficult taxonomic classification. In this paper, we argue for the inclusion of terms relating to clonal complexes in biomedical ontologies.

Tyler Burge offers a theory of testimony that allows for the possibility of both testimonial a priori warrant and testimonial a priori knowledge. I uncover a tension in his account of the relationship between the two, and locate its source in the analogy that Burge draws between testimonial warrant and preservative memory. I contend that this analogy should be rejected, and offer a revision of Burge's theory that eliminates the tension. I conclude by assessing the impact of the revised theory (...) on the scope of a priori knowledge. (shrink)

In den sozialwissenschaftlichen und sozialtheoretischen Diskussionen ruckt nach einer langeren Interimszeit wieder zunehmend die Frage nach den Konstitutionsbedingungen des Sozialen, von Sozialitat bzw. sozialen Gebilden in den Vordergrund.

America is a wonderful and magnificent country that affords its citizens the broadest freedoms and the greatest prosperity in the world. But it also has its share of warts. It is embroiled in a war that many of its citizens consider unjust and even illegal. It continues to ravage the natural environment and ignore poverty both at home and abroad, and its culture is increasingly driven by materialism and consumerism. But America, for better or for worse, is still a nation (...) that we have built. So why then, asks Albert Borgmann in this most timely and urgent work, are we failing to take responsibility for it? In Real American Ethics , Borgmann asks us to reevaluate our role in the making of American values. Taking his cue from Winston Churchill—who once observed that we shape our buildings, and then our buildings shape us—Borgmann considers the power of our most enduring institutions and the condition of our present moral makeup to propose inspired new ways in which we, as ordinary citizens, can act to improve our country. This, he shows, includes everything from where we choose to live and what we spend our money on to daunting tasks like the reshaping of our cities—habits and actions that can guide us to more accomplished and virtuous lives. Using prose that is easy and direct throughout, Borgmann’s position is grounded neither by conservative nor liberal ideology, but in his understanding that he is a devoted citizen among many. In an age in which the blame game is the only game in town, this patriotic book is an eloquent reminder of the political strength we all wield when we work together. (shrink)

Holding On to Reality is a brilliant history of information, from its inception in the natural world to its role in the transformation of culture to the current Internet mania and is attendant assets and liabilities. Drawing on the history of ideas, the details of information technology, and the boundaries of the human condition, Borgmann illuminates the relationship between things and signs, between reality and information. "[Borgmann] has offered a stunningly clear definition of information in Holding On to Reality.... He (...) leaves room for little argument, unless one wants to pose the now vogue objection: I guess it depends on what you mean by nothing."—Paul Bennett, Wired "A superb anecdotal analysis of information for a hype-addled age."—New Scientist "This insightful and poetic reflection on the changing nature of information is a wonderful antidote to much of the current hype about the 'information revolution.' Borgmann reminds us that whatever the reality of our time, we need 'a balance of signs and things' in our lives."—Margaret Wertheim, LA Weekly. (shrink)

The study examines the argumentative competencies of people with Asperger syndrome (AS) and compares this with those of normal – or what are called neurotypical (NT) – subjects. To investigate how people with AS recognise, evaluate and engage in argumentation, we have adapted and applied the empirical instrument developed by van Eemeren, Garssen and Meuffels to study the conventional validity of the pragma-dialectical freedom rule (van Eemeren, Gars- sen & Meuffels 2003a; 2003b; 2005a; 2005b; van Eemeren & Meuffels, 2002). Our (...) paper begins with some background information on Asperger syndrome and how it impacts upon communication and argumentation; then it addresses the research questions and methods used; thirdly, it presents some initial findings; finally, it will conclude with some im- plications for those people with AS, for those they come into contact with and for the pragma-dialectic model in general. (shrink)

1. ptie. Les schémas de structure -- 2.ptie. Les schémas de genèse.

How do otherwise considerate human beings do cruel things and still live in peace with themselves? Drawing on his agentic theory, Dr. Bandura provides a definitive exposition of the psychosocial mechanism by which people selectively disengage their moral self-sanctions from their harmful conduct. They do so by sanctifying their harmful behavior as serving worthy causes; they absolve themselves of blame for the harm they cause by displacement and diffusion of responsibility; they minimize or deny the harmful effects of their actions; (...) and they dehumanize those they maltreat and blame them for bringing the suffering on themselves. Dr. Bandura's theory of moral disengagement is uniquely broad in scope. Theories of morality focus almost exclusively at the individual level. He insightfully extends the disengagement of morality to the social-system level through which large-scale inhumanities are perpetrated...Moral disengagement will transform your thinking about how otherwise considerate people can behave inhumanely and still feel good about themselves." -- Book jacket. (shrink)

The book examines disabled figures in Harriet Beecher Stowe's Uncle Tom's Cabin and Rebecca Harding Davis's Life in the Iron Mills, in African-American novels by Toni Morrison and Audre Lorde, and in the popular cultural ritual of the freak ...

Die MISCELLANEA MEDIAEVALIA präsentieren seit ihrer Gründung durch Paul Wilpert im Jahre 1962 Arbeiten des Thomas-Instituts der Universität zu Köln. Das Kernstück der Publikationsreihe bilden die Akten der im zweijährigen Rhythmus stattfindenden Kölner Mediaevistentagungen, die vor über 50 Jahren von Josef Koch, dem Gründungsdirektor des Instituts, ins Leben gerufen wurden. Der interdisziplinäre Charakter dieser Kongresse prägt auch die Tagungsakten: Die MISCELLANEA MEDIAEVALIA versammeln Beiträge aus allen mediävistischen Disziplinen - die mittelalterliche Geschichte, die Philosophie, die Theologie sowie die Kunst- und Literaturwissenschaften (...) sind Teile einer Gesamtbetrachtung des Mittelalters. (shrink)