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 It is now out of date and needs to be replaced with a code of ethics.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 It is now out of date and needs to be replaced with a code of ethics.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

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 study described the relationships between academic class and student moral sensitivity and reasoning and between curriculum design components for ethics education and student moral sensitivity and reasoning. The data were collected from freshman (n = 506) and senior students (n = 440) in eight baccalaureate nursing programs in South Korea by survey; the survey consisted of the Korean Moral Sensitivity Questionnaire and the Korean Defining Issues Test. The results showed that moral sensitivity scores in patient-oriented care and conflict were (...) higher in senior students than in freshman students. Furthermore, more hours of ethics content were associated with higher principled thinking scores of senior students. Nursing education in South Korea may have an impact on developing student moral sensitivity. Planned ethics content in nursing curricula is necessary to improve moral sensitivity and moral reasoning of students. (shrink)

Lexical Semantics is about the meaning of words. Although obviously a central concern of linguistics, the semantic behaviour of words has been unduly neglected in the current literature, which has tended to emphasize sentential semantics and its relation to formal systems of logic. In this textbook D. A. Cruse establishes in a principled and disciplined way the descriptive and generalizable facts about lexical relations that any formal theory of semantics will have to encompass. Among the topics covered in depth are (...) idiomaticity, lexical ambiguity, synonymy, hierarchical relations such as hyponymy and meronymy, and various types of oppositeness. Syntagmatic relations are also treated in some detail. The discussions are richly illustrated by examples drawn almost entirely from English. Although a familiarity with traditional grammar is assumed, readers with no technical linguistic background will find the exposition always accessible. All readers with an interest in semantics will find in this original text not only essential background but a stimulating new perspective on the field. (shrink)

A record of the words and teachings of Confucius, _The Analects_ is considered the most reliable expression of Confucian thought. However, the original meaning of Confucius's teachings have been filtered and interpreted by the commentaries of Confucianists of later ages, particularly the Neo-Confucianists of the Song dynasty, not altogether without distortion.In this monumental translation by Professor D. C. Lau, an attempt has been made to interpret the sayings as they stand. The corpus of the sayings is taken as an organic (...) whole and the final test of the interpretation rests on the internal consistency it exhibits. In other words, _The Analects_ is read in the light of _The Analects._This results in a truer understanding of Confucius' thought than the traditional interpretation and paves the way for a re-assessment of its importance in the history of Chinese thought and its relevance to the present day world.This volume also contains an introduction to the life and teachings of Confucius, and three appendices on the events in the life of Confucius, on his disciples, and on the composition of _The Analects._. (shrink)

"By combining recent advances in the physical sciences with some of the novel ideas, techniques, and data of modern biology, this book attempts to achieve a new and different kind of evolutionary synthesis. I found it to be challenging, fascinating, infuriating, and provocative, but certainly not dull."--James H, Brown, University of New Mexico "This book is unquestionably mandatory reading not only for every living biologist but for generations of biologists to come."--Jack P. Hailman, Animal Behaviour , review of the first (...) edition "An important contribution to modern evolutionary thinking. It fortifies the place of Evolutionary Theory among the other well-established natural laws."--R.Gessink, TAXON. (shrink)

Das geniale Jugendwerk "Die Bestimmung des Menschen", das der Aufklarungstheologe Johann Joachim Spalding 1748 erstmals vorlegte und bis 1794 in insgesamt 11 autorisierten Auflagen ausgehen liess, gab einer "Basisidee der deutschen Aufklarung" (N. Hinske) literarischen Ausdruck und trug zur Karriere der philosophischen Anthropologie im 18. Jahrhundert massgeblich bei. Diese popularphilosophische, auf rationale Evidenz zielende und darum offenbarungstheologisch voraussetzungslose Schrift sollte in der Form eines inneren Dialogs den Prozess existentieller Selbstverstandigung exemplarisch skizzieren. In der religiosen Vertiefung des Moralitatsgedankens erscheinen Gott (...) und Unsterblichkeit fur Spalding, darin auf seinen spateren Briefpartner I. Kant vorausweisend, als regulative Ideen: Erst der Begriff des "ganzen Lebens" gibt zu erkennen, dass der Mensch in "diesem Leben" dazu bestimmt ist, "rechtschaffen und in der Rechtschaffenheit gluckselig zu seyn". Die vorliegende Edition bietet erstmals eine integrative Wiedergabe aller Textstufen sowie vorab den fortlaufenden Text der Erstausgabe. Der Band ist durch eine bundige Einleitung, eingehende Erlauterungen und ausfuhrliche Register erschlossen. Mit ihm wird der theologischen, philosophischen und literaturwissenschaftlichen Aufklarungsforschung ein zentraler Leittext editorisch prazise und leserfreundlich zur Verfugung gestellt. (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.

The idea of right relation embodies mutuality and personal autonomy. Disagreement, anger, chaos, pain and helplessness are openly recognised within the community rather than suppressed in order to maintain what is held in common. Right relation has both personal and political benefits, and enables the promotion of love and justice in church and society. Sadly, right relation has often been far from the practice of church and, as a result, many Christian feminists have preferred to build right relation outside the (...) church based on ideas of sisterhood and friendship. This paper explores the possibilities for personal and political relationships both within and beyond the church. Since the practice of church is inevitably connected to our understanding of the divine, the paper will also explore how the divine can be part of right relation. (shrink)

This work presents the concepts of translation and conservative translation between logics. By using algebraic semantics we introduce several conservative translations involving the classical propositional calculus and the many-valued calculi of Post and Lukasiewicz.