Business Ethics, the Environment &Responsibility, Volume 32, Issue 4, Page 1452-1469, October 2023.

In 1990, the Federal Trade Commission (FTC) issued a consent order to the American Institute of Certified Public Accountants (AICPA). The order decreed the AICPA to lessen its longstanding ethics code which had until then banned the receipts of commissions, referral fees and contingent fees. The FTC alleged that the AICPA banned receipt of the fees as an attempt to restrain trade (FTC, 1990).In the present study, we sought to determine if CPAs'' preference for bans on commissions, referral fees and (...) contingent fees is related to their moral reasoning whereby CPAs perceive the bans to serve as a means of resolving ethical issues. While determining this matter cannot prove whether the bans did or did not actually result in restrained trade, it can offer insight into the perceived ethical importance to CPAs of the overturned rules. Based on a random sample of AICPA members and using Rest''s Defining Issues Test (DIT) to measure moral reasoning, we did not find a CPA''s moral reasoning to be related to his/her preference for ethics rules which ban commissions, referral fees or contingent fees. However, our results did indicate that most CPAs prefer banning commissions, referral fees and contingent fees, with those CPAs holding a higher financial stake in public accounting, namely partners, favoring banning referral fees and contingent fees significantly less than CPAs with a lesser stake. Further, we noted a significant negative relationship between financial stake and moral reasoning. These results seem to suggest that self-interest among CPAs may influence their moral reasoning.Further study is needed to examine the relationship between self-interest of CPAs and their moral reasoning. If self-interest clouds moral judgments made by CPAs, capital markets are in danger. Rendering an independent audit opinion must exclude self-interest. (shrink)

Automated reasoning about uncertain knowledge has many applications. One difficulty when developing such systems is the lack of a completely satisfactory integration of logic and probability. We address this problem directly. Expressive languages like higher-order logic are ideally suited for representing and reasoning about structured knowledge. Uncertain knowledge can be modeled by using graded probabilities rather than binary truth-values. The main technical problem studied in this paper is the following: Given a set of sentences, each having some probability of being (...) true, what probability should be ascribed to other (query) sentences? A natural wish-list, among others, is that the probability distribution (i) is consistent with the knowledge base, (ii) allows for a consistent inference procedure and in particular (iii) reduces to deductive logic in the limit of probabilities being 0 and 1, (iv) allows (Bayesian) inductive reasoning and (v) learning in the limit and in particular (vi) allows confirmation of universally quantified hypotheses/sentences. We translate this wish-list into technical requirements for a prior probability and show that probabilities satisfying all our criteria exist. We also give explicit constructions and several general characterizations of probabilities that satisfy some or all of the criteria and various (counter) examples. We also derive necessary and sufficient conditions for extending beliefs about finitely many sentences to suitable probabilities over all sentences, and in particular least dogmatic or least biased ones. We conclude with a brief outlook on how the developed theory might be used and approximated in autonomous reasoning agents. Our theory is a step towards a globally consistent and empirically satisfactory unification of probability and logic. (shrink)

Stress is one of the most powerful experiences to influence health and disease. Through epigenetic mechanisms, stress may generate a footprint that propagates to subsequent generations. Programming by prenatal stress or adverse experience in parents, grandparents, or earlier generations may thus be a critical determinant of lifetime health trajectories. Changes in regulation of microRNAs (miRNAs) by stress may enhance the vulnerability to certain pathogenic factors. This review explores the hypothesis that miRNAs represent stress‐responsive elements in epigenetic regulation that are potentially (...) heritable. Recent findings suggest that miRNAs are key players linking adverse early environments or ancestral stress with disease risk, thus they represent useful predictive disease biomarkers. Since miRNA signatures of disease are potentially heritable, big data management platforms will be vital to harness multi‐generational information and capture succinct yet potent biomarkers capable of directing preventative treatments. This feature would offer a unique window of opportunity to advance personalized medicine. (shrink)

Incidence and prevalence rates of dengue have increased over the years, and the disease is quickly becoming cause for concern within the public health community. Globally, 128 countries and slightly under four billion people are at risk of contracting dengue. In Sri Lanka, more than half of dengue cases originate in Colombo, which in previous years, used a manual pen-and-paper data management system, which meant that it was not possible to obtain or provide up-to-date information about the severity and spread (...) of dengue. In 2015, two versions of a mobile application called Mo-Buzz Dengue were developed and launched in Colombo, Sri Lanka in order to overcome the challenges of the traditional management system by capitalizing on the rising affordability and ubiquity of mobile phone technology. To keep up with the dynamic nature of disease outbreaks, real-time data need to be visualized in a manner which facilitates discerning and comprehending these patterns. Hence, we used health maps in Mo-Buzz to effectively present this information. The first version of Mo-Buzz was for public health inspectors, digitized data management as well as provided educational materials. The second version of Mo-Buzz was a source of information for the general public, a crowdsourcing platform to provide information relating to dengue transmission, and for health authorities to alert users to dengue-specific developments in their area. This paper illustrates the design considerations of the Mo-Buzz disease surveillance system for the general public. A draft scaled-down version of the PHI system was used to obtain feedback and make incremental design enhancements. Additionally, similar health maps were evaluated in terms of capability and usability. These findings were applied to identify future enhancements to the health map of Mo-Buzz Dengue. (shrink)

Since 2003, no less than four biographies have been published on the life and works of Theodor W. Adorno. With the exception of David Jenemann's Adorno in America, which was published in English in 2007, the other three, Lorenz Jäger's Adorno: A Political Biography, Stefan Müller-Doohm's Adorno: A Biography, and Detlev Claussen's Theodor W. Adorno: One Last Genius, were all published in their original German in 2003 on the centenary of Adorno's birth. Claussen's is the last to be translated into (...) English, and if Jäger's is the most critical of Adorno the man as well as his philosophy, Müller-Doohm's the…. (shrink)

In a recent article1 mention was made of a MS. from which Goetz printed selections in Vol. V. of the . This MS. was not used by Goetz. On fol. 81 appears the following entry: ‘Moechus est adulter alterius t[h]orum furtim polluens; inde a m echo dicitur m[o]echanica ars, ingeniosa atque subtilissima et p ene quomodo facta uel administrata sit inuisibilis in tantum, ut etiam uisum conspicientium quodam modo furetur, dum non facile penetratur eius ingeniositas quali ingenio artis candelabrum illud (...) Theodosianum factum legitur.’. (shrink)

We discuss a research project that develops and applies algorithms for computational contextual vocabulary acquisition (CVA): learning the meaning of unknown words from context. We try to unify a disparate literature on the topic of CVA from psychology, first- and secondlanguage acquisition, and reading science, in order to help develop these algorithms: We use the knowledge gained from the computational CVA system to build an educational curriculum for enhancing students’ abilities to use CVA strategies in their reading of science texts (...) at the middle-school and college undergraduate levels. The knowledge gained from case studies of students using our CVA techniques feeds back into further development of our computational theory. Keywords: artificial intelligence, knowledge representation, reading, reasoning, science education, vocabulary acquisition. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Photo-credit to Chicago Sun-Times and James Mescall. 4 "The town is beastly and the weather was vile": Bertrand Russell in Chicago, 1938-1939 Visiting Chicago in 1867, Lord Amberley offered his wife an appreciation of the city: "The country around Chicago is flat and ugly; the town itself has good buildings but has a rough unfinished appearance which does not contribute to its attractions."l While Bertrand Russell is known to (...) have accepted and developed particular aspects of his father's thought, it is more likely that his own visits to Chicago, rather than this nineteenth -century appraisal, brought him to the opinion that "the town is beastly and the weather was vile."z One might suppose Russell's longest stay reaffirmed his image of the city suggested in a 1922 article expressing fear of "a slow destruction of the civilization of China" through which "the big towns will become like Chicago."3 Here, Russell appears to have envisioned this city as an amorphous collection of streets and structures manifesting the least desirable values of American capitalism. In his Autobiography a single paragraph is devoted to his 1938-1939 experience of "the bleak hideousness of Chicago" (II, p. 332). Yet there was far more to Russell's six-month sojourn than the little he chose to recall in print. One-half year is a significant period in anyone's life, even for a man who lived ninety-seven (and a half) years. This article, then, presents an account of Russell's coming to and departure from Chicago and his diverse activities while a professor at the University of Chicago. The need to secure some permanent academic position was strongly felt by Russell in the mid-1930s. His ~aertrand and Patricia Russell, The Amberley Papers (London: Allen and Unwin, 1966), p. 57. zThe Autobiography of Bertrand Russell (Boston: Atlantic-Little, Brown, 1968), II, p. 332. 3"How Washington Can Help China", New Republic, 4 Jan. 1922, p. 154. / 5 second marriage had ended and a third was beginn~ng; ~ar­ ticipation in the Beacon Hill experimen~ w~s behlnd hlmj and journalistic writing, though ~ contlnulng so~rce of income, was ceasing to be attractlve: No~ a d~slre to return to philosophical work, recurrlng fl~anclal troubles, and the fear of another, far m~r~ destr~ctlve.European~ar all contributed toward his declslon to lnvestlgate Amerlcan possibilities. My feelings are threefold: (a) I' have a lot of ideas in,my head that I long to work at and believe important (b) I am faced with such poverty that I may be unable to give a proper education to the child that is coming (c) That Europe is no place for children with the imminent risk of war--particularly England, which is ' 4 likely to suffer most in the next war. At first, with the help of his American publisher, Warder Norton, Russell approached Princeton University hoping for a research post "on the foundations of mathematics and philosophy" (letter to Norton, 13 Jan. 1937). But no prospect materialized, and he requested Norton to inquire at universities such as Columbia and Harvard. Finally in the spring of 1937 Russell received a letter from Professor Scott Buchanan who then represented the University of Chicago's Committee on the Liberal Arts (COTLA). Buchanan offered a place on COTLA with only minor teaching duties. Writing to Norton that this "seems a very agreeable job", Russell nevertheless suggested the post "may be reactionary and the sort of thing my radical friends would think I ought not to be connected with. '" it is a committee concerned with a conservative reform of education." But the invitation promised adequate time for independent research, and Russell, quite characteristically, concluded "my wish is to accept, but not if doing so would be wicked" (letter of 30 Apr. 1937). However, Buchanan, having soon thereafter left the University of Chicago for a Maryland college, corresponded no further with Russell. The COTLA job offer was officially withdrawn. Only in January 1938 did Russell again hear from a University of Chicago spokesman. Aware that Russell had been somewhat brusquely treated, Professor Richard P. McKeon of the Department of Philosophy now wrote "in the... (shrink)

In his writings Wittgenstein has touched upon some key aspects of aesthetic experience, of the experience of art, and of the dynamics of culture. Moreover, several lines of research in these fields have emerged and are still emerging from the roots of Wittgenstein's thought. This volume collects a number of essays on these topics by renowned international scholars (such as H.-J. Glock, J. Hyman, S. Majetschak, J. Schulte, A. Voltolini, and W. Vossenkuhl) and younger researchers. Our aim is to document (...) the presence of aesthetics across the development of Wittgenstein's thought and to present Wittgenstein's point of view, as well as new views inspired by Wittgenstein, on music, literature and poetry, the visual arts, and architecture. (shrink)

El tema del artículo es la teoría de la tarea del crítico, según un ensayo de W. Benjamin, titulado Dos poemas de Holderlin (1915). Los temas centrales son una fundamentación metafísica de la producción poética y su reproducción crítica. Esta segunda tarea siempre será para el lector crítico un experimento. El autor reconstruye la compleja teoría del cálculo poetológico de W. Benjamin, y pone como ejemplo de la tarea crítica dos versiones de un poema de Hölderlin sobre el tema "la (...) muerte del poeta". (shrink)

The seventh edition of this pragmatic guide to determining right and wrong in the workplace is updated with new case studies and ancillary materials to combine stakeholder perspectives with a deep dive on workplace ethics issues. Using a unique stakeholder-based approach, this book takes business ethics out of the theory realm and provides practical ways to analyze any business decision. Including dozens of cases, Joseph Weiss looks beyond the impacts of ethical lapses on share price and profit to focus on (...) relationships between stakeholders, including individuals, groups, corporations, and governments. The new seventh edition includes seven new cases and ten new Point/Counterpoint exercises, which challenge students to argue both sides of a contemporary issue. It incorporates the latest research as well as updated cases dealing with recent scandals at organizations such as Boeing, Facebook, and Uber. Professors will have access to online support, including teaching notes, PowerPoint slides, and sample tests. The book is equipped with a step-by-step guide to implementing stakeholder analysis, tips to help students apply ethical principles in their personal and professional lives, and comprehensive coverage of employee workplace issues. Addressing relevant topics such as risk management, preferential hiring, and sexual harassment in conjunction with the digital divide, bribery, the environment, and more, Business Ethics, seventh edition explores ethical implications in today's increasingly interconnected global business environment. (shrink)

For Bernard Williams, philosophy and history are importantly connected. His work exploits this connection in a number of directions: he believes that philosophy cannot ignore its own history the way science can; that even when engaging with philosophy’s history primarily to produce history, one needs to draw on philosophy; and that when doing the history of philosophy primarily to produce philosophy, one still needs a sense of how historically distant past philosophers are, because the point of reading them is to (...) confront something different from the present. But Williams also holds that systematic philosophy itself needs to be done historically, engaging not just with its own history, but with that of the concepts it seeks to understand. To explore these different ways in which philosophy and history intertwine, this volume assembles specially commissioned contributions by A. W. Moore, Terence Irwin, Sophie-Grace Chappell, Catherine Rowett, Marcel van Ackeren, John Cottingham, Gerald Lang, Lorenzo Greco, Paul Russell, Carla Bagnoli, Peter Kail, David Owen, Giuseppina D’Oro, James Connelly, Matthieu Queloz, Nikhil Krishnan, John Marenbon, Ralph Wedgwood, Garrett Cullity, Hans-Johann Glock, Geraldine Ng, Ilaria Cozzaglio, Amanda R. Greene, and Miranda Fricker. They critically appraise Williams’s work in and on the history of philosophy as well as his historicist turn and his use of genealogy. The resulting collection uniquely combines substantive discussions of historical figures from Homer to Wittgenstein with methodological discussions of how and why the history of philosophy should be done, and how and why philosophy should draw on history. (shrink)

'The problem of the twentieth-century is the problem of the color-line.' Originally published in 1903, The Souls of Black Folk is a classic study of race, culture, and education at the turn of the twentieth century. With its singular combination of essays, memoir, and fiction, this book vaulted W. E. B. Du Bois to the forefront of American political commentary and civil rights activism. The Souls of Black Folk is an impassioned, at times searing account of the situation of African (...) Americans in the United States. Du Bois makes a forceful case for the access of African Americans to higher education, memorably extols the achievements of black culture (above all the spirituals or 'sorrow songs'), and advances the provocative and influential argument that due to the inequalities and pressures of the 'race problem', African American identity is characterized by 'double consciousness'. This edition includes a valuable appendix of other writing by Du Bois, which sheds light on his attitudes and intentions. ABOUT THE SERIES: For over 100 years Oxford World's Classics has made available the widest range of literature from around the globe. Each affordable volume reflects Oxford's commitment to scholarship, providing the most accurate text plus a wealth of other valuable features, including expert introductions by leading authorities, helpful notes to clarify the text, up-to-date bibliographies for further study, and much more. (shrink)

This masterful work on Kant's Religion within the Boundaries of Mere Reason explores Kant's treatment of the Idea of God, his views concerning evil, and the moral grounds for faith in God. Kant and Religion works to deepen our understanding of religion's place and meaning within the history of human culture, touching on Kant's philosophical stance regarding theoretical, moral, political, and religious matters. Wood's breadth of knowledge of Kant's corpus, philosophical sharpness, and depth of reflection sheds light not only on (...) Kant, but also on the fate of religion and its relation to philosophy in the modern world. (shrink)

Highly intelligent... It is understandable while being scholarly and should be read by anyone seeking an overview of ethical history as it relates to the present. -- Church and Synagogue Library Association.

The latest volume in the Cambridge Histories of Philosophy series, The Cambridge History of Philosophy in the Nineteenth Century brings together twenty-nine leading experts in the field and covers the years 1790-1870. Their twenty-seven chapters provide a comprehensive survey of the period, organizing the material topically. After a brief editor's introduction, it begins with three chapters surveying the background of nineteenth century philosophy: followed by two on logic and mathematics, two on nature and natural science, five on mind and language, (...) including psychology, the human sciences and aesthetics, four on ethics, three on religion, seven on society, including chapters on the French Revolution, the decline of natural right, political economy, and social discontent, and three on history, dealing with historical method, speculative theories of history and the history of philosophy. The essays are framed by an editor's introduction and a bibliography. (shrink)

A complete translation of Aristotle's classic that is both faithful and readable, along with an introduction that provides the modern reader with a means of understanding this seminal work and its impact on our culture. In this volume, Joe Sachs (translator of Aristotle's _Physics, Metaphysics,_ and the _Nicomachean Ethics _)also supplements his excellent translation with well-chosen notes and glossary of important terms. Focus Philosophical Library translations are close to and are non-interpretative of the original text, with the notes and a (...) glossary intending to provide the reader with some sense of the terms and the concepts as they were understood by Aristotle’s immediate audience. (shrink)

"Presents the text of the 'Declaration' and a commentary on its evolution and significance.... The message of this book is very timely.

Does God exist? The question implies another: Who is God? This book is meant to give an answer to both questions and to give reasons for this answer. Does God exist? Yes or no? Many are at a loss between belief and unbelief; they are undecided, skeptical. They are doubtful about their belief, but they are also doubtful about their doubting. There are still others who are proud of their doubting. Yet there remains a longing for certainty. Certainty? Whether Christians (...) or Jews, believers in God or atheists, the discussion today runs right across old denominations and new ideologies - but the longing for certainty is unquenched. Does God exist? We are putting all our cards on the table here. The answer will be "Yes, God exists, " As human beings in the twentieth century, we certainly can reasonably believe in God - even more so in the Christian God - and perhaps even more easily today than a few decades or centuries ago. For, after so many crises, it is surprising how much has been clarified and how many difficulties in regard to belief in God have melted into the Light that no darkness has overcome. (shrink)

Leading cultural, political and religious leaders offer witness to a new global awareness and to new ethical consensus, showing how we can move into the 21st Century with integrity. This collection reveals why the world, if it is to survive, needs a fundamental consensus concerning binding values, irrecoverable standards and personal attitudes.

This is an in-depth study of J.G. Fichte’s philosophy of mathematics and theory of geometry. It investigates both the external formal and internal cognitive parallels between the axioms, intuitions and constructions of geometry and the scientific methodology of the Fichtean system of philosophy. In contrast to “ordinary” Euclidean geometry, in his Erlanger Logik of 1805 Fichte posits a model of an “ursprüngliche” or original geometry – that is to say, a synthetic and constructivistic conception grounded in ideal archetypal elements that (...) are grasped through geometrical or intelligible intuition. -/- Accordingly, this study classifies Fichte’s philosophy of mathematics as a whole as a species of mathematical Platonism or neo-Platonism, and concludes that the Wissenschaftslehre itself may be read as an attempt at a new philosophical mathesis, or “mathesis of the mind.” -/- “This work testifies to the author's exact and extensive knowledge of the Fichtean texts, as well as of the philosophical, scientific and historical contexts. Wood has opened up completely new paths for Fichte research, and examines with clarity and precision a domain that up to now has hardly been researched.” Professor Dr. Marco Ivaldo -/- “This study, written in a language distinguished by its limpidity and precision, and constantly supported by a close reading of the Fichtean texts and secondary literature, furnishes highly detailed and convincing demonstrations. In directly confronting the difficult historical relationship between the Wissenschaftslehre and mathematics, the author has broken new ground that is at once stimulating, decidedly innovative, and elegantly audacious.” Professor Dr. Emmanuel Cattin. (shrink)