This study investigates the impact of Securities and Exchange Commission enforcement actions on individuals holding Certified Public Accountant accreditation. While prior research has investigated both the characteristics of companies that have been investigated by the SEC and litigation against audit firms, it has not addressed the ways in which SEC investigations impact CPAs. Using a sample of 262 CPAs, we find that the most common CPA breach was associated with overstating revenues/income or earnings. The study finds serious consequences for CPAs (...) in terms of employment restrictions and SEC actions, incorporating suspension, which is often permanent. We find that the primary factors relating to the severity of actions by the SEC is whether the CPA intentionally breached the professional code of conduct, the age of the CPA, whether the CPA is still a member of the AICPA with CPA status and whether the CPA was operating as an external auditor or in a corporate accounting role. Our findings have implications for accounting practitioners, the AICPA and boards of directors. (shrink)

This thesis is a study of alienation in Jean-Paul Sartre's Critique of Dialectical Reason. The thesis is organized around three central questions: What does Sartre conceive alienation to be? What for Sartre are the causes and/or conditions of alienation? What are the prospects for overcoming alienation? ;In the course of this inquiry I arrived at a general definition of alienation, viz., that it is the process whereby the human subject is constrained to become 'other' than what he authentically is in (...) his being. The condition of otherness is characteristic of all alienation. But I discovered two notions of alienation in Sartre, one of which is a fundamental ontological condition rooted in the structure of human existence conceived as praxis, and the other more historically specific and akin to Marxian theories of alienation. The former is an ineliminable element of the "human condition" as well as the necessary, though not sufficient condition of the latter alienation, which is historically surpassable. I argue that the key to understanding Sartre's theory of alienation is to be found in his philosophical anthropology, a theory of man as perpetually self-transcending and self-objectifying activity whose activity leads to alienation. (shrink)

This volume examines the philosophical thought of Dr. Martin Luther King, Jr. and is an assessment of King’s contribution to philosophy—especially ethics, social philosophy and philosophy of religion. It also explores the relevance of King’s thoughts as “liberatory discourse”—insurgent thinking aimed at enabling contemporary social justice.

This volume examines the philosophical thought of Dr. Martin Luther King, Jr. and is an assessment of King’s contribution to philosophy—especially ethics, social philosophy and philosophy of religion. It also explores the relevance of King’s thoughts as “liberatory discourse”—insurgent thinking aimed at enabling contemporary social justice.

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)