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 It is now out of date and needs to be replaced with a code of ethics.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 It is now out of date and needs to be replaced with a code of ethics.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

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)

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.

This book is an attempt to get to the bottom of an acute and perennial tension between our best scientific pictures of the fundamental physical structure of the world and our everyday empirical experience of it. The trouble is about the direction of time. The situation (very briefly) is that it is a consequence of almost every one of those fundamental scientific pictures--and that it is at the same time radically at odds with our common sense--that whatever can happen can (...) just as naturally happen backwards. Albert provides an unprecedentedly clear, lively, and systematic new account--in the context of a Newtonian-Mechanical picture of the world--of the ultimate origins of the statistical regularities we see around us, of the temporal irreversibility of the Second Law of Thermodynamics, of the asymmetries in our epistemic access to the past and the future, and of our conviction that by acting now we can affect the future but not the past. Then, in the final section of the book, he generalizes the Newtonian picture to the quantum-mechanical case and (most interestingly) suggests a very deep potential connection between the problem of the direction of time and the quantum-mechanical measurement problem. The book aims to be both an original contribution to the present scientific and philosophical understanding of these matters at the most advanced level, and something in the nature of an elementary textbook on the subject accessible to interested high-school students. Table of Contents: Preface 1. Time-Reversal Invariance 2. Thermodynamics 3. Statistical Mechanics 4. The Reversibility Objections and the Past-Hypothesis 5. The Scope of Thermodynamics 6. The Asymmetries of Knowledge and Intervention 7. Quantum Mechanics Appendix: Gedankenexperiments with Heat Engines Index Reviews of this book: The foundations of statistical mechanisms are often presented in physics textbooks in a rather obscure and confused way. By challenging common ways of thinking about this subject, Time and Chance can do quite a lot to improve this situation. --Jean Bricmont, Science Albert is perfecting a style of foundational analysis that is uniquely his own...It has a surgical precision...and it is ruthless with pretensions. The foundations of thermodynamics is a topic that has accumulated a good deal of dead wood; this is a fire that will burn and burn. --Simon W. Saunders, Oxford University As usual with Albert's work, the exposition is brisk and to the point, and exceptionally clear...The book will be an extremely valuable contribution to the literature on the subject of philosophical issues in thermodynamics and statistical mechanics, a literature which has been thin on the ground but is now growing as it deserves to. --Lawrence Sklar, University of Michigan. (shrink)

In medical ethics, business ethics, and some branches of political philosophy (multi-culturalism, issues of just allocation, and equitable distribution) the literature increasingly combines insights from ethics and the social sciences. Some authors in medical ethics even speak of a new phase in the history of ethics, hailing "empirical ethics" as a logical next step in the development of practical ethics after the turn to "applied ethics." The name empirical ethics is ill-chosen because of its associations with "descriptive ethics." Unlike descriptive (...) ethics, however, empirical ethics aims to be both descriptive and normative. The first question on which I focus is what kind of empirical research is used by empirical ethics and for which purposes. I argue that the ultimate aim of all empirical ethics is to improve the context-sensitivity of ethics. The second question is whether empirical ethics is essentially connected with specific positions in meta-ethics. I show that in some kinds of meta-ethical theories, which I categorize as broad contextualist theories, there is an intrinsic need for connecting normative ethics with empirical social research. But context-sensitivity is a goal that can be aimed for from any meta-ethical position. (shrink)

_Time_'s 'Man of the Century', Albert Einstein is the unquestioned founder of modern physics. His theory of relativity is the most important scientific idea of the modern era. In this short book Einstein explains, using the minimum of mathematical terms, the basic ideas and principles of the theory which has shaped the world we live in today. Unsurpassed by any subsequent books on relativity, this remains the most popular and useful exposition of Einstein's immense contribution to human knowledge.

From the author of Quantum Mechanics and Experience, a hugely influential book that challenged key assertions by Niels Bohr and other founders of quantum mechanics, A Guess at the Riddle provides a major metaphysical overhaul of one of physics' most intractable problems-the quest to bridge quantum and classical physics in order to understand the nature of reality.

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.

Das Buch gibt einen Überblick über die Arbeiten von Hans Albert und behandelt ausgewählte Konsequenzen seines Werks für die Philosophie des Kritischen Rationalismus und ihre Anwendungen in Gebieten der Soziologie, Wirtschaftswissenschaften, Rechtswissenschaften und weiteren Wissenschaften.

The political theory of the property-owning democracy can be seen as a way of overcoming the ideological conflict between individualism and collectivism. Rawls offers the contemporary reference-point for this theory. Rawls contrasted the ideal-type of the property-owning democracy with the ideal-type of a capitalist welfare state. However, the terms of that contrast are not well drawn and raise a number of questions, in particular regarding Rawls’s a priori specification of the welfare state. An inductively derived specification of ideal-typical welfare states (...) suggests that horizontal redistribution, in line with the principle of social savings, is more important than vertical redistribution. Rawls’s preference for a social dividend or negative income tax scheme can be contrasted with the use of social insurance, but the latter has a claim to instantiate Rawlsian ideals better than a social dividend. There is a potential problem with the pre-emption of private savings in the welfare state, but this turns out not to be troublesome empirically or conceptually. The irony of the discussion is that those who have interpreted Rawlsian theory as justifying the welfare state have the better of the argument, despite Rawls’s own views. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:The Evolution of Pragmatism in India: Ambedkar, Dewey, and the Rhetoric of Reconstruction by Scott R. StroudAlbert R. SpencerBy Scott R. StroudThe Evolution of Pragmatism in India: Ambedkar, Dewey, and the Rhetoric of Reconstruction Chicago and London: The University of Chicago Press, 2023. 302 pp., incl. indexMore scholarly attention needs to be paid to the mutual influences between Asian and American thought, especially with regards to the development, (...) legacy, and future of pragmatism. Fortunately, there have been several notable attempts. Throughout his works, Richard Shusterman frequently incorporates the perspectives of various East Asian philosophies into his articulation of somaesthetics. Multiple scholars have explored John Dewey’s lectures in China and their political and educational impact, such as Jessica Ching-Sze Wang’s John Dewey in China or The Democracy of the Dead by Roger T. Ames and David L. Hall. Still others have highlighted the influence of Indian thought on pragmatism’s forerunners, such as American Philosophy Before Pragmatism (Goodman 2015), American Pragmatism: An Introduction (Spencer 2020), and The Ethics of Oneness (Engles 2021). Perhaps the most interesting inquiries into this influence can be found in a special volume of The Journal of Aesthetic Education (Vol. 43, No. 1) where multiple scholars discuss pragmatism’s connections and comparisons to The Bhagavad Gita, Confucianism, and Taoism. Among these scholars is Scott Stroud whose most recent publication The Evolution of Pragmatism in India (2023) represents the culmination of nearly two decades of research on the subject with special attention to the continuities between pragmatism and Indian thought. In it, he meticulously explores the influence of John Dewey on one of his students, Bhimrao Ambedkar (1891–1956), who was a transformative figure in the founding of the nascent Republic of India. The result is a work of scholarship that shows the global relevance of pragmatism in the 20th Century, [End Page 456] introduces the fascinating philosophy of Ambedkar to a non-Indian audience, and provides an entry for further scholarship on this profound thinker and activist.Bhimrao Ambedkar was a critical figure in the birth of modern India. Born an “untouchable” due to the rigid caste system, he tirelessly advocated for the right of Dalits (“crushed” or “untouchables”). By the mid-20th century, he had greatly influenced Indian politics, safeguarded the interests of the oppressed, and played a key role in drafting the Indian Constitution. Separate to his role as a statesman, Ambedkar promoted Buddhism in the 1950s as an escape from caste oppression, culminating in his publication, The Buddha and His Dhamma (1957). While his name is less familiar outside of India, he was voted the “Greatest Indian” in a 2012 poll due to his profound impact on the nation’s post-independence development. These accomplishments were supported by an extensive education, but unlike most subjects of the British Empire, Ambedkar also studied in the United States. Stroud initiates his study by focusing on this formative period, specifically his time at Columbia University and the influence of the philosopher and psychologist John Dewey. While their relationship has been acknowledged, Stroud is the first to explore this relationship in depth and he not only reconstructs the influence of Dewey on Ambedkar’s Navayana Pragmatism but illuminates the ways that Ambedkar integrated, modified, and even resisted Dewey’s pragmatism.Stroud masterfully builds his reconstruction of this synergy between Dewey’s pragmatism and Ambedkar’s philosophy not out of ephemeral conjecture or pithy textual evidence, but through painstaking, detailed, and exhaustive scholarship. He draws on comparative evidence in their major and minor works, their private correspondence, interviews of Ambedekar’s cohort at Columbia, Dewey’s voluminous lecture notes, and even the marginalia and notecards found between the pages of Ambedkar’s pragmatism bookshelf. Indeed, I often found myself pleasantly distracted as I imagined Stroud’s academic pilgrimage throughout India, Columbia University, and the Center for Dewey Studies to find every scrap of relevant information. In our age of instant information and digital archives, it is refreshing and inspiring to encounter a scholar still willing to trek across the globe for answers to his inquiries. Despite his passion to uncover the influence of Dewey on Ambedekar, Stroud never reduces the... (shrink)

The Third Covenant explores the work of Pierre Teilhard de Chardin, Thomas Berry, and Albert LaChance, revealing through the lens of spirituality, science, and ecology, their understanding of human origin and evolution. Pierre Teilhard de Chardin, an early twentieth century geologist and priest, devoted his life as a scientist, clergyman, and mystic, to reuniting the artificial fracture between science and religion. Thomas Berry, a follower of Teilhard de Chardin and a highly respected cultural historian, furthered this reunification by repositioning (...) the human in the unfolding of an evolving universe, integrated and interdependent with the rest of the life systems of the planet. Albert LaChance, himself a six-year, face-to-face student of Berry, brought this new paradigm into his work as a poet, psychologist, addiction recovery professional, and most importantly, as a mystic and scholar of religion. Along with his daughter, Rebecca LaChance Goodwin, LaChance explores the development of this crucial shift in human understanding and its implications for the future. Parts I and II explore the elements of polarized thinking that makes us believe that we are separate from each other and the life systems of the planet. Thomas Berry's list of twelve principles for understanding the universe and the role of the human in the universe process describes the creative unfolding of our place in the universe. Part III introduces practical steps for achieving personal, familial, and cultural change. LaChance outlines his Twelve Steps of Ecological Spirituality to help us move from powerlessness and isolation to a state of reawakening to self, to humanity, to all species, to the planet, and to the universe. (shrink)

This article examines the (bio) ethical and professionalism issues that may arise in the context of medical practice in low and middle income countries (LAMIC), and the challenges this poses for medical regulatory bodies in the regions, in upholding ethics in professional practice. A quadrangle of source of the problems given rise to the breach of ethics in medical practice is identified, and suggested steps, based on ethical principles and concept, is proposed towards the resolution of the problems presented. As (...) LAMIC progress to improve the health of its population, this endeavour should occur hand in hand with contemporary medical ethics theories, taking in context the region’s ethnographic and cultural beliefs and practices. (shrink)

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Vorwort der Herausgeber mit Schriftenverzeichnis Albert Mues - H. SEubert: Transzendentalphilosophie und Metaphysik heute. EIne Skizze - M. SCherbaum: Philosophie als Lebensform - oder: Die Krise des Nihilismus und die Validitat transzendentaler Argumentation. SYstematische Reflexionen zu Letztbegrundung, Grenze und Bedeutung von Philosophie - M. GErten: Der Charakter der Transzendentalphilosophie als fundamentaler Geltungsreflexion. HIstorische und systematische uberlegungen mit besonderem Blick auf den spaten Fichte - L. MOckl: Zur logischen Position der Hypothese - I. RAdrizzani: Die Zeitfiguration in der Transzendentalphilosophie. REinhard (...) Lauths Appositionslehre als Aktualisierung von Fichtes Zeitmodell - K. POllok: Kants Begriff der Normativitat im Kontext der fruhneuzeitlichen Philosophie - C. LOtz: Gewissen und Widerstand - M. FUchs: "Freiheit, die sich Dasein gibt". INdividuum und Staat bei Platon und Hegel - B. DIeckmann: Reich der Freiheit und Kreuzestheologie. OPfer bei Johann Gottlieb Fichte - W. KLausnitzer: Christentum versus Islam. uBerlegungen zum Thema der Gewalt in beiden Religionen - M. FAmula: Zwischen Grenzenlosigkeit und Ausgrenzung. LIebe als Kultivierungsprozess in Adalbert Stifters Brigitta. (shrink)

Geraud de Cordemoy, 1600-1684 -- Clerselier, 1614-1684, and Rohault, 1620-1675 -- Louis de la Chambre, 1594-1669 -- Samuel Sorbière, 1615-1670 -- Louis de la Forge and the critique of substantial forms -- Cartesian doctrine and the animal soul -- Clauberg and the development of occasionalism -- Some historical steps towards parallelism -- Cartesian refutations of Spinoza -- Matter and scientific efficiency -- Man, Thomistic and Cartesian.

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be (...) preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. (shrink)