Just Business provides the first comprehensive, reasoned framework for resolving questions of business ethics and corporate governance. Innovative, accessible, and global in scope, its powerful Ethical Decision Model can be used to manage the ethical problems of business as they arise in all their complexity and variety. Just Business combines business realism with philosophical rigor, and demonstrates that it is not necessary to emasculate or to adulterate business for business to be ethical. The book benefits from Elaine Sternberg's extensive (...) experience as an academic philosopher, an international investment banker, and head of successful businesses. She is now Principal of a London-headquartered consultancy firm, and Research Fellow in Philosophy at the University of Leeds. (shrink)

While philosophy and psychoanalysis privilege language and conceptual distinctions and mistrust the image, the philosopher and psychoanalyst Julia Kristeva recognizes the power of art and the imagination to unblock important sources of meaning. She also appreciates the process through which creative acts counteract and transform feelings of violence and depression. Reviewing Kristeva's corpus, Elaine P. Miller considers the intellectual's "aesthetic idea" and "thought specular" in their capacity to reshape depressive thought on both the individual and cultural level. She revisits (...) Kristeva's reading of Walter Benjamin with reference to melancholic art and the imagination's allegorical structure; her analysis of Byzantine iconoclasm in relation to Freud's psychoanalytic theory of negation and Hegel's dialectical negativity; her understanding of Proust as an exemplary practitioner of sublimation; her rereading of Kant and Arendt in terms of art as an intentional lingering with foreignness; and her argument that forgiveness is both a philosophical and psychoanalytic method of transcending a "stuck" existence. Focusing on specific artworks that illustrate Kristeva's ideas, from ancient Greek tragedy to early photography, contemporary installation art, and film, Miller positions creative acts as a form of "spiritual inoculation" against the violence of our society and its discouragement of thought and reflection. (shrink)

Part philosophical meditation, part cultural critique, The Body in Pain is a profoundly original study that has already stirred excitement in a wide range of intellectual circles. The book is an analysis of physical suffering and its relation to the numerous vacabularies and cultural forces--literary, political, philosophical, medical, religious--that confront it. Elaine Scarry bases her study on a wide range of sources: literature and art, medical case histories, documents on torture compiled by Amnesty International, legal transcripts of personal injury (...) trials, and military and strategic writings by such figures as Clausewitz, Churchill, Liddell Hart, and Kissinger, She weaves these into her discussion with an eloquence, humanity, and insight that recall the writings of Hannah Arendt and Jean-Paul Sartre. Scarry begins with the fact of pain's inexpressibility. Not only is physical pain enormously difficult to describe in words--confronted with it, Virginia Woolf once noted, "language runs dry"--it also actively destroys language, reducing sufferers in the most extreme instances to an inatriculate state of cries and moans. Scarry analyzes the political ramifications of deliberately inflicted pain, specifically in the cases of torture and warfare, and shows how to be fictive. From these actions of "unmaking" Scarry turns finally to the actions of "making"--the examples of artistic and cultural creation that work against pain and the debased uses that are made of it. Challenging and inventive, The Body in Pain is landmark work that promises to spark widespread debate. About the Author: Elaine Scarry is Associate Professor of English at the University of Pennsylvania. (shrink)

Part philosophical meditation, part cultural critique, The Body in Pain is a profoundly original study that has already stirred excitement in a wide range of intellectual circles. The book is an analysis of physical suffering and its relation to the numerous vocabularies and cultural forces--literary, political, philosophical, medical, religious--that confront it.Elaine Scarry bases her study on a wide range of sources: literature and art, medical case histories, documents on torture compiled by Amnesty International, legal transcripts of personal injury trials, (...) and military and strategic writings by such figures as Clausewitz, Churchill, Liddell Hart, and Kissinger, She weaves these into her discussion with an eloquence, humanity, and insight that recall the writings of Hannah Arendt and Jean-Paul Sartre.Scarry begins with the fact of pain's inexpressibility. Not only is physical pain enormously difficult to describe in words--confronted with it, Virginia Woolf once noted, "language runs dry"--it also actively destroys language, reducing sufferers in the most extreme instances to an inarticulate state of cries and moans. Scarry analyzes the political ramifications of deliberately inflicted pain, specifically in the cases of torture and warfare, and shows how to be fictive. From these actions of "unmaking" Scarry turns finally to the actions of "making"--the examples of artistic and cultural creation that work against pain and the debased uses that are made of it. Challenging and inventive, The Body in Pain is landmark work that promises to spark widespread debate. (shrink)

Although much attention has been given to Jacques Lacan in his rereading of Freud and to French women analysts in their deconstruction of traditional psychoanalysis, little has been available in the US on contemporary male French analysts and their treatment of women. She Speaks/He Listens illustrates the range of thought among some well-known French male psychoanalysts today--from Lacanians to anti-Lacanians to eclectics--with regard to women and sexual difference. Through the interview format, with its possibilities for surprise and spontaneity, the book (...) makes available the thought of Alain Didier-Weill, Bela Grunberger, Patrick Guyomard, Serge Lebovici, Rene Major, Gerard Pommier and Francois Roustang, as well as the internationally famed analyst Otto Kernberg, who gives a fascinating account of the French influences on his work. Other themes addressed include the place of Freud and Lacan in current theory and the relation of feminism to contemporary French male psychoanalysts. (shrink)

"--J.M.Coetzee "Here is a writer almost magically summoning up the world through words and ideas, in a new way, and so guiding the reader, lovingly, to receive the treasures and accept the pleasures of this book as naturally as breathing.

Revelation, primarily a liturgical book, invites its readers to sing, to pray, and to praise God; and those who attempt to preach or teach its themes apart from a liturgical setting rob it of much of its power.

When occasion, text, and sermon are merged, then the text interprets the listeners and the listeners interpret the text.

Every preacher knows one ought not collapse the distance hetween the biblical text and our modern world—hence the discomfort in reading this letter as one wonders what happened to the nineteen centuries, and to the light-years of progress, that ought to lie between the text and us.

This paper addresses the problems that must be considered if computers are going to treat their users as individuals with distinct personalities, goals, and so forth. It first outlines the issues, and then proposes stereotypes as a useful mechanism for building models of individual users on the basis of a small amount of information about them. In order to build user models quickly, a large amount of uncertain knowledge must be incorporated into the models. The issue of how to resolve (...) the conflicts; hot will arise along such inferences is discussed. A system, Grundy, is described that builds models of its users, with the aid of stereotypes, and then exploits those models to guide it in its task, suggesting novels that people may find interesting. If stereotypes are to be useful to Grundy, they must accurately characterize the users of the system. Some techniques to modify stereotypes on the basis of experience are discussed. An analysis of Grundy's performance shows that its user models are effective in guiding its performance. (shrink)

This article aims to contribute to the currently sparse literature on transnational families and gender. It focuses on the retrospective accounts of Caribbean-born adults who as children were serial migrants, joining their parents in the UK following a period of separation. It considers aspects of their relationships with their siblings and with their mothers and fathers. The article illuminates what the serial migrants viewed as contradictory everyday practices that produced ‘non-shared environments’. It discusses three ways in which transnationalism appeared to (...) be a central part of the serial migrants’ family lives. First, it was embodied. Second, it was lived as cultural difference between Caribbean-born and UK-born siblings. Third, it was reported to be evident in parental practices. The article illustrates the importance of viewing gendered narratives in a psychosocial intersectional perspective. (shrink)

The powerful images of the events^ of 9/11 have made an indelible impression on the world psyche. It has given rise to a pervasive rhetoric in practically all fields attempting to explain, interpret and understand the underlying causes and world changing consequences of the events. In a post-modern and secular world it has led to a refocusing on the religious fervour and ideals at work in established religions and in movements that are ostensibly devoid of all religious motivation, such as (...) expansive globalization and American free enterprise capitalism. I argue that similar ideological and "religious" notions are at work in the conflict of worldviews represented by this historical event. In order to substantiate this claim and an identification of the ideological sources of the malaise at work in the world requires a clear distinction between religion, myth and ideology and the legitimate role played by constitutive root metaphors in culture, science and society. Root metaphor analysis reveals the underlying 'war of worlds' at work in the foundational symbolizations of the world (Gibson Winter, 1981) which function as fundamental building blocks of the "cultural cosmologies" of society (Harrington, 1995, 360). It is not only religious convictions that shape the world but the choices of metaphors by scientists, educators and politicians are not random and innocent but fraught with root metaphorical notions as religious as those of their ostensibly secular counterparts and thus laden with frameworks that dramatically alter the perception of phenomena and the behaviour and actions of groups. Harrington's (1995) analysis of the role of holism in the shadow of the Third Reich shows this very clearly. Recognition of the presence and influence of root metaphors of an ideological nature will contribute to the dies-enchantment with their allure. This paper attempts to develop a methodology on the basis of which it is possible to distinguish between the legitimate function of root metaphors in science and society and their hypostatization. (shrink)

This is the first volume on category theory for a broad philosophical readership. It is designed to show the interest and significance of category theory for a range of philosophical interests: mathematics, proof theory, computation, cognition, scientific modelling, physics, ontology, the structure of the world.

How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on (...) issues raised (finding that practitioners generally reason at lower levels than in social scenarios); (ii) whether the profession attracts people who reason at certain levels (finding that it does not); and (iii) whether practitioners are affected by training/socialization in their professional context (finding that that they are). (shrink)

"--Robert Fagles, translator of Homer's "Iliad" "I finished "Dreaming by the Book" feeling that fundamental aspects of the nature of consciousness had been peeled open and exposed to view."--Stephen M. Kosslyn, author of "Image and Brain".

Much has been said about intuitionistic and classical logical systems since Gentzen’s seminal work. Recently, Prawitz and others have been discussing how to put together Gentzen’s systems for classical and intuitionistic logic in a single unified system. We call Prawitz’ proposal the Ecumenical System, following the terminology introduced by Pereira and Rodriguez. In this work we present an Ecumenical sequent calculus, as opposed to the original natural deduction version, and state some proof theoretical properties of the system. We reason that (...) sequent calculi are more amenable to extensive investigation using the tools of proof theory, such as cut-elimination and rule invertibility, hence allowing a full analysis of the notion of Ecumenical entailment. We then present some extensions of the Ecumenical sequent system and show that interesting systems arise when restricting such calculi to specific fragments. This approach of a unified system enabling both classical and intuitionistic features sheds some light not only on the logics themselves, but also on their semantical interpretations as well as on the proof theoretical properties that can arise from combining logical systems. (shrink)

While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax (...) practitioners’ perceptions of the impact of firm size on ethics in tax practice using interview data in order to identify the salient issues involved. We then proceed to assess quantitatively whether employer firm size has an impact on the ethical reasoning of tax practitioners, using a tax context-specific adaptation of a well-known and validated psychometric instrument, the Defining Issues Test. (shrink)

Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics 7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age of numerous accounting and corporate scandals, such as the Enron débâcle (Sikka and Hampton, Accounting Forum 29(3), 325–343, 2005). High-profile scandals serve to highlight the problems (...) caused by differences in ethical judgement among accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless, the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics 52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics 17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. (shrink)

This paper reports on the development of a research instrument designed to explore ethical reasoning in a tax context. This research instrument is a version of the Defining Issues Test originally developed by Rest [1979a, Development in Judging Moral Issues ; 1979b, Defining Issues Test ], but adapted to focus specifically on the environment encountered by tax practitioners. The paper explores reasons for developing a context- specific test, and details the manner in which this was undertaken. The study on which (...) it is based aims to compare the reasoning of tax practitioners in the taxspecific context and in the general social context covered by the original DIT, and to compare this with the reasoning of non-specialists in these two contexts. The paper therefore also considers the issues that arise when using such tests to compare reasoning in different domains or to compare groups. The focus on instrument development to measure ethical reasoning in a specific domain will contribute to the literature on research methods in the area of the DIT and will facilitate cross-study comparisons. (shrink)

Recent semantic approaches to scientific structuralism, aiming to make precise the concept of shared structure between models, formally frame a model as a type of set-structure. This framework is then used to provide a semantic account of (a) the structure of a scientific theory, (b) the applicability of a mathematical theory to a physical theory, and (c) the structural realist’s appeal to the structural continuity between successive physical theories. In this paper, I challenge the idea that, to be so used, (...) the concept of a model and so the concept of shared structure between models must be formally framed within a single unified framework, set-theoretic or other. I first investigate the Bourbaki-inspired assumption that structures are types of set-structured systems and next consider the extent to which this problematic assumption underpins both Suppes’ and recent semantic views of the structure of a scientific theory. I then use this investigation to show that, when it comes to using the concept of shared structure, there is no need to agree with French that “without a formal framework for explicating this concept of ‘structure-similarity’ it remains vague, just as Giere’s concept of similarity between models does ...” (French, 2000, Synthese, 125, pp. 103–120, p. 114). Neither concept is vague; either can be made precise by appealing to the concept of a morphism, but it is the context (and not any set-theoretic type) that determines the appropriate kind of morphism. I make use of French’s (1999, From physics to philosophy (pp. 187–207). Cambridge: Cambridge University Press) own example from the development of quantum theory to show that, for both Weyl and Wigner’s programmes, it was the context of considering the ‘relevant symmetries’ that determined that the appropriate kind of morphism was the one that preserved the shared Lie-group structure of both the theoretical and phenomenological models. (shrink)

Recent genetic manipulations have revealed that the cytoplasm of the early Drosophila embryo contains localized information that specifies the future embryonic axes. It is the restricted distribution or activity of particular gene products, either messenger RNA or protein, that is crucial for this specification. While some of the genes responsible for this information have been seqenced and the nature and distribution of their products examined, it is not known how this localization is established or maintained. The actin‐based cytoskeleton is a (...) likely candidate for the formation of a cytomatrix that would allow such distributions and yet no direct evidence has yet been found that implicates actin in positional cue localization. In this review I summarize what is known about actin filament behavior. in Drosophila embryos and compare it to the distribution of positional cues. My purpose is to juxtapose these two bodies of information such that the relationship between them may be revealed. (shrink)

This special volume of Studies in Christian Ethics constitutes the most significant continuation to date of Christian social ethics in the tradition of Ronald Preston. It brings together leading scholars and new voices in the field from around the world, covering a broad range of contemporary issues, including globalisation, poverty, feminism, civil society, economics and religious pluralism.

The aim of this paper is to put into context the historical, foundational and philosophical significance of category theory. We use our historical investigation to inform the various category-theoretic foundational debates and to point to some common elements found among those who advocate adopting a foundational stance. We then use these elements to argue for the philosophical position that category theory provides a framework for an algebraic in re interpretation of mathematical structuralism. In each context, what we aim to show (...) is that, whatever the significance of category theory, it need not rely upon any set-theoretic underpinning. (shrink)

Mentioning products or brands on Facebook enables individuals to display an ideal self to others through a form of virtual conspicuous consumption. Drawing on conspicuous donation behaviour literature, we investigate ‘conspicuous virtue signalling’, as conspicuous consumption on Facebook. CVS occurs when an individual mentions a charity on their Facebook profile. We investigate need for uniqueness and attention to social comparison information as antecedents of two types of CVS–self-oriented and other-oriented. We also explore the relationship between CVS and self-esteem, and offline (...) prosocial and unethical behaviour intentions. Data from two studies, a college survey and an adult survey via MTurk, were analysed using structural equation modelling. Results indicate that NFU predicts both forms of CVS, while ATSCI influences both forms of CVS for adults and other-oriented CVS for students. Self-esteem is enhanced by self-oriented CVS. Self-oriented CVS predicts donation intention whereas other-oriented CVS significantly reduces donation intention for both samples. Furthermore, a significant relationship between CVS and purchase intention of counterfeit luxury goods is revealed. Findings provide insights into conspicuous virtue signalling and the relationship between CVS on Facebook and offline behavioural intentions. (shrink)

Elaine Champagne | : Plutôt qu’une action à poser ou une vertu à développer, l’hospitalité est présentée comme espace fondamental d’émergence de la vie spirituelle et de la contemplation. L’article propose une relecture du texte évangélique de Marthe et Marie, à la lumière des interprétations d’Eckhart et de Caputo. | : Hospitality, rather than being considered as an act to perform or a virtue to develop, is presented as a fundamental space conducive to, and necessary for, the emergence of (...) spiritual life and contemplation. This article invites a rereading of the Gospel account of Martha and Mary in light of the interpretations of Eckhart and Caputo. (shrink)

The powerful images of the events of 9/11 have made an indelible impression on the world psyche. It has given rise to a pervasive rhetoric in practically all fields attempting to explain, interpret and understand the underlying causes and world changing consequences of the events. In a post-modern and secular world it has led to a refocusing on the religious fervour and ideals at work in established religions and in movements that are ostensibly devoid of all religious motivation, such as (...) expansive globalization and American free enterprise capitalism. I argue that similar ideological and "religious" notions are at work in the conflict of worldviews represented by this historical event. In order to substantiate this claim and an identification of the ideological sources of the malaise at work in the world requires a clear distinction between religion, myth and ideology and the legitimate role played by constitutive root metaphors in culture, science and society. Root metaphor analysis reveals the underlying 'war of worlds' at work in the foundational symbolizations of the world (Gibson Winter, 1981) which function as fundamental building blocks of the "cultural cosmologies" of society (Harrington, 1995, 360). It is not only religious convictions that shape the world but the choices of metaphors by scientists, educators and politicians are not random and innocent but fraught with root metaphorical notions as religious as those of their ostensibly secular counterparts and thus laden with frameworks that dramatically alter the perception of phenomena and the behaviour and actions of groups. Harrington's (1995) analysis of the role of holism in the shadow of the Third Reich shows this very clearly. Recognition of the presence and influence of root metaphors of an ideological nature will contribute to the dies-enchantment with their allure. This paper attempts to develop a methodology on the basis of which it is possible to distinguish between the legitimate function of root metaphors in science and society and their hypostatization. (shrink)