As in other professions, such as law and medicine, accounting has a Code of Professional Conduct (Code) that members are expected to abide by. In today''s legalistic society, however, the question of what is the right thing to do, is often confused with what is legal? In many instances, this may present a conflict between adhering to the Code and doing what some may perceive as proper ethical behavior. This paper examines (1) the reasoning process that CPAs use in resolving (...) ethical issues related to confidentiality; and, (2) whether or not there is a perceived conflict in adhering to the Code and the moral values of some CPAs. The results indicate that although most CPAs sampled resolve ethical issues in accordance with the Code, such decisions do not always reflect their belief of what is morally right. Although the results are useful in understanding how some CPAs reason in making moral choices involving confidentiality decisions, care should be exercised in drawing further inferences from this study due to the limited sample size. (shrink)

The Ontology for Biomedical Investigations (OBI) is an ontology that provides terms with precisely defined meanings to describe all aspects of how investigations in the biological and medical domains are conducted. OBI re-uses ontologies that provide a representation of biomedical knowledge from the Open Biological and Biomedical Ontologies (OBO) project and adds the ability to describe how this knowledge was derived. We here describe the state of OBI and several applications that are using it, such as adding semantic expressivity to (...) existing databases, building data entry forms, and enabling interoperability between knowledge resources. OBI covers all phases of the investigation process, such as planning, execution and reporting. It represents information and material entities that participate in these processes, as well as roles and functions. Prior to OBI, it was not possible to use a single internally consistent resource that could be applied to multiple types of experiments for these applications. OBI has made this possible by creating terms for entities involved in biological and medical investigations and by importing parts of other biomedical ontologies such as GO, Chemical Entities of Biological Interest (ChEBI) and Phenotype Attribute and Trait Ontology (PATO) without altering their meaning. OBI is being used in a wide range of projects covering genomics, multi-omics, immunology, and catalogs of services. OBI has also spawned other ontologies (Information Artifact Ontology) and methods for importing parts of ontologies (Minimum information to reference an external ontology term (MIREOT)). The OBI project is an open cross-disciplinary collaborative effort, encompassing multiple research communities from around the globe. To date, OBI has created 2366 classes and 40 relations along with textual and formal definitions. The OBI Consortium maintains a web resource providing details on the people, policies, and issues being addressed in association with OBI. (shrink)

Discusses similarities and differences between James and Skinner and criticizes Skinner for failing to provide an adequate description of complex behaviors. Similarities include opposition to a dualistic approach in which mind and body are seen as qualitatively different, and to the notion that mental phenomena are causal entities. In addition, there is agreement that mental events are actions and not copies of external reality. Skinner is criticized for providing an over-simplified account of complex phenomena and translating such a description (...) to operant terms. James is seen as being more painstaking in his description and more cautious in applying general principles. In particular, James's account of the concept of interest is seen as being more cognizant of the subtleties and complexities involved, whereas Skinner's translation of the concept to operant reinforcement is faulted as too narrow. (shrink)

This article focuses on Samuel Beckett’s use of the asylum in his novel Malone Dies to explore the role of non-textual elements in genetic criticism, as well as the function of the author in genetic analysis. Taking as its starting point Iain Bailey’s challenge to genetic critics to account for the biographical author which underpins the discipline’s study of written traces in authorial manuscripts, the article contends that genetic criticism must be used in tandem with other approaches such as (...) historicism when studying spaces like Beckett’s asylums. Though Beckett took a scholarly approach when integrating such material into earlier work, making research notes which can be regarded as part of the genetic dossier, the asylum in Malone Dies – based on Dublin’s Saint John of God Hospital – leaves no such trail of textual breadcrumbs. Therefore, we must pay particular attention to the historical function of Saint John of God’s in order to understand how the asylum works in composition and reception. In doing so, an author existing beyond the written traces they leave behind can retake their place in a necessarily incomplete empirical field over five decades after Roland Barthes prematurely declared their death. (shrink)

How (Not) to Be Secular is what Jamie Smith calls "your hitchhiker's guide to the present" -- it is both a reading guide to Charles Taylor's monumental work A Secular Age and philosophical guidance on how we might learn to live in our times. Taylor's landmark book A Secular Age (2007) provides a monumental, incisive analysis of what it means to live in the post-Christian present -- a pluralist world of competing beliefs and growing unbelief. Jamie Smith's book is a (...) compact field guide to Taylor's insightful study of the secular, making that very significant but daunting work accessible to a wide array of readers. Even more, though, Smith's How (Not) to Be Secular is a practical philosophical guidebook, a kind of how-to manual on how to live in our secular age. It ultimately offers us an adventure in self-understanding and maps out a way to get our bearings in today's secular culture, no matter who "we" are -- whether believers or skeptics, devout or doubting, self-assured or puzzled and confused. This is a book for any thinking person to chew on. (shrink)

Noted psychologist and philosopher develops his own brand of pragmatism, based on theories of C. S. Peirce. Emphasis on "radical empiricism," versus the transcendental and rationalist tradition. One of the most important books in American philosophy. Note.

It has been over two decades since Miranda Fricker labeled epistemic injustice, in which an agent is wronged in their capacity as a knower. The philosophical literature has proliferated with variants and related concepts. By considering cases in popular music, we argue that it is worth distinguishing a parallel phenomenon of art-interpretive injustice, in which an agent is wronged in their creative capacity as a possible artist. In section 1, we consider the prosecutorial use of rap lyrics in court as (...) a central case of this injustice. In section 2, we distinguish art-interpretive injustice from other categories already discussed in recent literature. In section 3, we discuss the relationship between genre discourse and identity prejudice. The case for recognizing the category of art-interpretive injustice is that it allows one to recognize a class of harms as being importantly related in ways that one would otherwise overlook. (shrink)

This study examines the issues associated with the disinvestment of U.S. interests from South Africa that took place in the mid-80s from the perspective of three dominant moral theories: utility, rights, and justice. By examining the issues in light of these three theories, the paper attempts to establish a decision framework from which managers and investors can evaluate similar decisions they are facing around the world today. Similarly, the reading may prove useful to educators who incorporate discussions of ethical decision (...) making into the classroom.Training in business ethics too often takes a strictly utilitarian perspective, or worse, a relativistic one. This study attempts to illustrate how utilitarian theory and related rights and justice issues can he interwoven into the heuristics associated with the contemporary concepts of corporate social responsibility. (shrink)

Hubert Dreyfus has argued that cases of absorbed bodily coping show that there is no room for self-awareness in flow experiences of experts. In this paper, I argue against Dreyfus’ maxim of vanishing self-awareness by suggesting that awareness of agency is present in expert bodily action. First, I discuss the phenomenon of absorbed bodily coping by discussing flow experiences involved in expert bodily action: merging into the flow; immersion in the flow; emergence out of flow. I argue against the claim (...) that flow experience does not involve an awareness of agency for each of these features, while conceding that fluent agency does not involve self-awareness in the thetic sense. I challenge the assumption that the awareness of fluent agency must be understood in terms of a thetic awareness of agency. Instead, I develop an Anscombean account of the awareness of fluent agency in terms of the phenomenal character of knowing one’s aims. I respond to the challenge that if an Anscombean account of the awareness of agency is to succeed, then agents must be able to answer Anscombean questions. I consider the objection that awareness of agency is not a form of self-awareness by outlining an account of self-awareness as self-synthesis that is distinct from self-perception and self-ascription, but which makes room for self-awareness in expert bodily action. (shrink)

Do Quine and Carnap distort the social nature of inquiry by privileging individual epistemic subjects? This objection is at the heart of Donald Davidson’s claim that Quine fails to grasp the significance of the concept of truth. In Carnap’s case, the objection may be detected in Charles Morris’s call to ground scientific philosophy in semiotics, the science of signs, rather than syntax, the formal investigation of languages. Drawing out the challenge from Morris’s proposal requires examining a neglected influence on this (...) neglected philosopher: his advisor George Herbert Mead’s social theory of mind. I argue that Morris and Davidson can both be understood as demanding that scientific philosophers socialize their conception of objectivity. (shrink)

Edward O. Wilson's sociobiology, as advocated in On Human Nature, is often criticized for its sensationalism and its anthropomorphisms. Critics have not recognized, however, that the so?called anthropomorphisms are essential to sociobiology, in so far as it seeks to address the humanities, and that the sensationalism derives from them. They are not just the sloppiness usually found in popularizations. Section I reviews the grounds for these criticisms and then ends by demonstrating that it is no less a confusion to label (...) these misuses of language ?anthropomorphisms?. Section II analyzes the style of reasoning, characteristic of scientism in general and sociobiology in particular, that sanctions misuses of language such as Wilson's. The flaw in this reasoning is that it depends upon the very language it sets out to debunk, in a way that renders its own arguments unintelligible. (shrink)

This first volume contains discussions of the brain, methods for analyzing behavior, thought, consciousness, attention, association, time, and memory.

For this 1897 publication, the American philosopher William James brought together ten essays, some of which were originally talks given to Ivy League societies. Accessible to a broader audience, these non-technical essays illustrate the author's pragmatic approach to belief and morality, arguing for faith and action in spite of uncertainty. James thought his audiences suffered 'paralysis of their native capacity for faith' while awaiting scientific grounds for belief. His response consisted in an attitude of 'radical empiricism', which deals (...) practically rather than ideologically with real-world phenomena. When facing a 'momentous' decision about belief, he says, we both can and must choose the best hypothesis. The first four essays apply this principle to religious faith, and the rest explore the pragmatic approach to such topics as determinism, ethics and individual achievement. James developed his ideas further in The Varieties of Religious Experience and Pragmatism, both of which are reissued in this series. (shrink)

In this unique work, James P. Sterba argues that traditional ethics has yet to confront the three significant challenges posed by environmentalism, feminism, and multiculturalism. He maintains that while traditional ethics has been quite successful at dealing with the problems it faces, it has not addressed the possibility that its solutions to these problems are biased in favor of humans, men, and Western culture. In Three Challenges to Ethics: Environmentalism, Feminism, and Multiculturalism, Sterba examines each of these challenges. In (...) the case of environmentalism, he argues that traditional ethics must incorporate conflict resolution principles that favor nonhumans over humans in a significant range of cases. In terms of feminism, he maintains that traditional ethics should rule out gendered family structures and implement an ideal of androgyny. In regard to multiculturalism, he contends that traditional ethics must endorse an ethics that is secular in character and that can survive an extensive comparative evaluation of both Western and non-Western moral ideals and cultures. The only textbook devoted to this topic, Three Challenges to Ethics is an engaging text for introductory courses in ethics and moral problems and is also interesting and provocative reading for scholars and general readers. (shrink)

Scepticism about ought simpliciter is the view that there is no such thing as what one ought simpliciter to do. Instead, practical deliberation is governed by a plurality of normative standpoints, each authoritative from their own perspective but none authoritative simpliciter. This paper aims to resist such scepticism. After setting out the challenge in general terms, I argue that scepticism can be resisted by rejecting a key assumption in the sceptic’s argument. This is the assumption that standpoint-relative ought judgments bring (...) with them a commitment to act in accordance with those judgments. Instead, I propose an alternative account of our normative concepts according to which only ought simpliciter judgments commit one to acting in accordance with those judgments. In addition to answering the sceptical challenge, the proposal offers an independently motivated account of what makes a concept normatively authoritative. (shrink)

James I. The Political Works of James I. Reprinted from the Edition of 1616. With an Introduction by Charles Howard McIlwain. Cambridge: Harvard University Press, 1918. cxi, 354 pp. Reprinted 2002 by The Lawbook Exchange, Ltd.

One of the great American pragmatic philosophers alongside Peirce and Dewey, William James (1842–1910) delivered these eight lectures in Boston and New York in the winter of 1906–7. Though he credits Peirce with coining the term 'pragmatism', James highlights in his subtitle that this 'new name' describes a philosophical temperament as old as Socrates. The pragmatic approach, he says, takes a middle way between rationalism's airy principles and empiricism's hard facts. James' pragmatism is both a method of (...) interpreting ideas by their practical consequences and an epistemology which identifies truths according to their useful outcomes. Furnished with many examples, the lectures illustrate pragmatism's response to classic problems such as the question of free will versus determinism. Published in 1907, this work further develops James's approach to religion and morality, introduced in The Will to Believe (1897) and The Varieties of Religious Experience (1902), both reissued in this series. (shrink)

The authors of this lively and thorough introduction to philosophy from a Christian perspective introduce you to the principal subdisciplines of philosophy, including epistemology, metaphysics, philosophy of science, ethics and philosophy ...

Now in a third edition, Introduction to Philosophy: Classical and Contemporary Readings is a highly acclaimed, topically organized collection that covers five major areas of philosophy--theory of knowledge, philosophy of religion, philosophy of mind, freedom and determinism, and moral philosophy. Editor Louis P. Pojman enhances the text's topical organization by arranging the selections into a pro/con format to help students better understand opposing arguments. He also includes accessible introductions to each chapter, subsection, and individual reading, a unique feature for an (...) anthology of this depth. While the book focuses on a compelling sampling of classical material--including selections from Plato, Aristotle, Descartes, Locke, Berkeley, Hume, and Kant--it also incorporates some of philosophy's best twentieth-century and contemporary work, featuring articles by Bertrand Russell, Richard Taylor, John Searle, Thomas Nagel, and others. This third edition contains an expanded glossary, more extensive section introductions, and twelve new selections: Karl Popper: "Epistemology without a Knowing Subject" Richard Rorty: "Dismantling Truth: Solidarity Versus Objectivity" Daniel Dennett: "Postmodernism and Truth" Bruce Russell: "The Problem of Evil: Too Much Suffering" David Chalmers: "Against Materialism: Can Consciousness Be Reductively Explained?" Baron Paul Henri d'Holbach: "A Defense of Determinism" Michael Levin: "A Compatibilist Defense of Moral Responsibility" Plato: Socratic Morality: "Crito" Herodotus: "Custom Is King" J. L. Mackie: "The Subjectivity of Values" Louis P. Pojman: "A Critique of Mackie's Theory of Moral Subjectivism" Thomas Nagel: "Moral Luck". (shrink)

We have now seen that, in what we call the mental world, Consciousness,- there are three grand classes of phenomena, the most familiar of all the facts with ...

"Well-being," "welfare," "utility," and "quality of life," all closely related concepts, are at the center of morality, politics, law, and economics. Griffin's book, while primarily a volume of moral philosophy, is relevant to all of these subjects. Griffin offers answers to three central questions about well-being: what is the best way to understand it, can it be measured, and where should it fit in moral and political thought. With its breadth of investigation and depth of insight, this work holds significance (...) for philosophers as well as for those interested in political and economic theory and jurisprudence. (shrink)

A lineage of prominent philosophers who have discussed the second-person relation can be regarded as advancing structural accounts. They posit that the second-person relation effects one transformative change to the structure of practical reasoning. In this paper, I criticise this orthodoxy and offer an alternative, substantive account. That is, I argue that entering into second-personal relations with others does indeed affect one's practical reasoning, but it does this not by altering the structure of one's agential thought, but by changing what (...) reasons can become available. The importance of second-personal thought for action is heterogenous. Second-person relations make possible the emergence of a wide variety of different kinds of practical reasons: creating some, revealing others. Recognising this diminishes the appeal of the traditional, structural accounts of the practical significance of such second-personal relations. Moving away from structural accounts facilitates a more thorough understanding of the intersubjective form of action. (shrink)

The problem of personal identity is often said to be one of accounting for what it is that gives persons their identity over time. However, once the problem has been construed in these terms, it is plain that too much has already been assumed. For what has been assumed is just that persons do have an identity. A new interpretation of Hume's no-self theory is put forward by arguing for an eliminative rather than a reductive view of personal identity, and (...) by approaching the problem in terms of phenomenology, Buddhist psychology, and the idea of a constructed self-image. (shrink)

Many legal arguments pertaining to equal rights for gay and lesbian families have relied upon empirical research on the `healthy' childraising environment of these families. While neither disputing recent legal gains nor diminishing their importance, this article looks at some of the conceptual categories that drive this research. The limitations of such research, as salutary as it is, are typically understood in terms of their obvious political context. Such research avoids highlighting any differences between gay/lesbian families and traditional families because (...) an emphasis on such differences feeds cultural stereotypes that are damaging to non-traditional families. This article takes a different tack, looking at how the concepts that frame research are based in binaries and fantasies about families and sex that we argue are too limiting. It assumes that the elision of sexuality within such studies is symptomatic of a broader repression of a variety of meanings of family. In response, the article brings in queer theory and psychoanalysis to broaden our approach to understanding new forms of family and kinship initiated by gay and lesbian families. The article addresses single household lesbian families that are most frequently the object of empirical research. (shrink)

This paper is about the similarity between the appreciation of a piece of art, such as a cherished music album, and the loving appreciation of a person whom one knows well. In philosophical discussion about the rationality of love, the Qualities View (QV) says that love can be justified by reference to the qualities of the beloved. I argue that the oft-rehearsed trading-up objection fails to undermine the QV. The problems typically identified by the objection arise from the idea that (...) love-worthy qualities could be coarse-grained, when in fact they must be fine-grained. The analogy with appreciation of aesthetic qualities helps to draw out this point. Once the fine-grained nature of love-worthy qualities is properly understood, it is clear that critics of the QV cannot rely on the trading-up objection to motivate its rejection. Moreover, the paper’s core argument helps to illuminate the persistently aesthetic nature of interpersonal affections. (shrink)

In the small but growing literature on the philosophy of country music, the question of how we ought to understand the genre’s notion of authenticity has emerged as one of the central questions. Many country music scholars argue that authenticity claims track attributions of cultural standing or artistic self-expression. However, careful attention to the history of the genre reveals that these claims are simply factually wrong. On the basis of this, we have grounds for dismissing these attributions. Here, I argue (...) for an alternative model of authenticity in which we take claims about the relative authenticity of country music to be evidence of ‘country’ being a dual character concept in the same way that it has been suggested of punk rock and hip-hop. Authentic country music is country music that embodies the core value commitments of the genre. These values form the basis of country artists’ and audiences’ practical identities. Part of country music’s aesthetic practice is that audiences reconnect with, reify, and revise this common practical identity through identification with artists and works that manifest these values. We should then think of authenticity discourse within country music as a kind of game within the genre’s practice of shaping and maintaining this practical identity. (shrink)