In this article, we extend the research on the public interest to non-audit engagements performed by accounting firms and public accountants. Our thesis is that non-audit engagements, as private goods, require a distinct approach to the public interest than auditing. We suggest that a public value perspective can be used conceptually to provide substantial criteria for designing non-audit engagements conducive to public value creation and greater accountability. We illustrate the applicability and consequences of a public value perspective by analyzing and (...) contrasting the decision of two judicial opinions deciding whether Deloitte and the lead partner of a consulting engagement failed to act in the public interest in engineering the sale of collapsed British carmaker MG Rover. We advocate for a significant change in ethical codes of conduct by defining public interest obligations, not only in terms of professional attributes, but also in terms of outcomes. Our approach also suggests a requirement regarding planning a non-audit engagement, including establishing a public value proposition detailing the planned nature of the engagement, and extent of the assessment of the intended public value creation. We discuss the aspirational function of codes of conduct to provide accountability other than in terms of technical output, and to maintain the legitimacy and purpose of the profession. (shrink)

Simone Weil was a defining figure of the twentieth century; a philosopher, Christian, resistance fighter, Labour activist and teacher, described by Albert Camus as 'the only great spirit of our time'. In 1941 Weil was introduced to Father Joseph-Marie Perrin, a Dominican priest whose friendship became a key influence on her life. When Weil asked Perrin for work as a farm hand he sent her to Gustave Thibon, a farmer and Christian philosopher. Weil stayed with the Thibon (...) family, working in the fields and writing the notebooks which became _Gravity and Grace _and other posthumous works. Perrin and Thibon met Weil at a time when her spiritual life and creative genius were at their height. During the short but deep period of their acquaintance with her, they came to know her as she actually was. First published in English in 1953, and now introduced by J.P. Little, this unique portrait depicts Weil through the eyes of her friends, not as a strange and unaccountable genius but as an ardent and human person in search of truth and knowledge. (shrink)

In 1941 Simone Weil was introduced to Father Jean-Marie Perrin, a priest of the Dominican order whose friendship became one of the most significant influences on her spiritual development. It was for Father Perrin that she wrote her 'spiritual autobiography', contained in Waiting for God, and to him that she later wrote 'Letter to a Priest'. When Weil requested work as a field hand, Perrin sent her to Gustave Thibon, a farmer and Christian philosopher. From 1941-2, (...) Weil stayed with the Thibon family, working in the fields by day while writing by night the notebooks which posthumously became Gravity and Grace and other seminal works. Perrin and Thibon met Weil at a time when her interior life and her creative genius were at the height of their glowing maturity. During the short but deep period of their acquaintance with her, they came to know her as she actually was. Their accounts of this time reveal her to us in the bare parlour of the Dominican convent at Marseilles where, after waiting her turn among a stream of refugees, she discussed her personal problems with Father Perrin. They show her to us in the vineyards of Ardèche, and on the stone seat by the fountain overlooking the Rhone valley where she read Plato to Thibon, her host. First published in 1953, and now newly introduced by Patricia Little, this unique portrait depicts Weil through the eyes of her friends, not as a strange and unaccountable genius but as an ardent and very human young person in search of truth and knowledge. (shrink)

Cancers rely on multiple, heterogeneous processes at different scales, pertaining to many biomedical fields. Therefore, understanding cancer is necessarily an interdisciplinary task that requires placing specialised experimental and clinical research into a broader conceptual, theoretical, and methodological framework. Without such a framework, oncology will collect piecemeal results, with scant dialogue between the different scientific communities studying cancer. We argue that one important way forward in service of a more successful dialogue is through greater integration of applied sciences (experimental and clinical) (...) with conceptual and theoretical approaches, informed by philosophical methods. By way of illustration, we explore six central themes: (i) the role of mutations in cancer; (ii) the clonal evolution of cancer cells; (iii) the relationship between cancer and multicellularity; (iv) the tumour microenvironment; (v) the immune system; and (vi) stem cells. In each case, we examine open questions in the scientific literature through a philosophical methodology and show the benefit of such a synergy for the scientific and medical understanding of cancer. (shrink)

L’influence des théories philosophiques d’Antiphon, telles qu’on les connaît par le traité Sur la vérité, fut considérable durant la révolution oligar­chique des Quatre Cents, en 411. Son idée, selon laquelle il faut être caché de tout regard pour vivre « selon la nature », se traduisit par une politique systéma­tique d’obscurcissement de la cité, où personne ne savait plus qui se trouvait jouir de la pleine citoyenneté. Les Trente, au contraire, en 404, après qu’Anti­phon eut été mis à mort lors (...) de l’intermède démocratique, choisirent de publier le catalogue de leurs partisans pour qu’ils ne pussent récuser leur responsabilité dans l’installation de la tyrannie et leur complicité dans ses crimes. (shrink)

Background The first COVID-19 wave started in February 2020 in France. The influx of patients requiring emergency care and high-level technicity led healthcare professionals to fear saturation of available care. In that context, the multidisciplinary Ethics- Support Cell (EST) was created to help medical teams consider the decisions that could potentially be sources of ethical dilemmas. Objectives The primary objective was to prospectively collect information on requests for EST assistance from 23 March to 9 May 2020. The secondary aim was (...) to describe the Cell’s functions during that period. Research design This observational, real-time study of requests for Cell consultations concerned ethical dilemmas arising during a public health crisis. The EST created a grid to collect relevant information (clinical, patient’s/designated representative’s preferences and ethical principles strained by the situation), thereby assuring that each EST asked the same questions, in the same order. Participants and research context Only our university hospital’s clinicians could request EST intervention. Ethical considerations The hospital Research Ethics Committee approved this study (no. CER-2020-107). The patient, his/her family, or designated representative was informed of this ethics consultation and most met with EST members, which enabled them to express their preferences and/or opposition. Findings/results 33 requests (patients’ mean age: 80.8 years; 29 had COVID-19: 24 with dyspnea, 30 with comorbidities). 17 Emergency Department solicitations concerned ICU admission, without reference to resource constraints; others addressed therapeutic proportionality dilemmas. Discussion Intervention-request motives concerned limited resources and treatment intensity. Management revolved around three axes: the treatment option most appropriate for the patient, the feasibility of implementation, and dignified care for the patient. Conclusions COVID-19 crisis forced hospitals to envisage prioritization of ICU access. Established decision-making criteria and protocols do not enable healthcare professionals to escape ethical dilemmas. That acknowledgement highlights ethical risks, enhances the added-value of nursing and encourages all players to be vigilant to pursue collective deliberations to achieve clear and transparent decisions. (shrink)

Angiogenesis is a complex morphogenetic process regulated by growth factors, but also by the force balance between endothelial cells traction stresses and extracellular matrix viscoelastic resistance. Studies conducted with in vitro angiogenesis assays demonstrated that decreasing ECM stiffness triggers an angiogenic switch that promotes organization of EC into tubular cords or pseudo-capillaries. Thus, mechano-sensitivity of EC with regard to proteases secretion, and notably matrix metalloproteinases, should likely play a pivotal role in this switching mechanism. While most studies analysing strain regulation (...) of MMPs used cell cultured on stretched membranes, this work focuses on MMP expression during self-assembly of EC into capillary-like structures within fibrin gels, i.e. on conditions that mimics more closely the in vivo cellular mechanical microenvironment. The activity of MMP-2 and MMP-9, two MMPs that have a pivotal role in capillaries formation, has been monitored in pace with the progressive elongation of EAhy926 cells that takes place during the emergence of cellular cords. We found an increase of the zymogen proMMP-2 that correlates with the initial stages of EC cords formation. However, MMP-2 was not detected. ProMMP-9 secretion decreased, with levels of MMP-9 kept at a rather low value. In order to analyse more precisely the observed differences of EAhy926 response on fibrin and plastic substrates, we proposed a theoretical model of the mechano-regulation of proMMP-2 activation in the presence of type 2 tissue inhibitor of MMPs. Using association/dissociation rates experimentally reported for this enzymatic network, the model adequately describes the synergism of proMMP-2 and TIMP-2 strain activation during pseudo-capillary morphogenesis. All together, these results provide a first step toward a systems biology approach of angiogenesis mechano-regulation by cell-generated extracellular stresses and strains. (shrink)

SummaryThe convening of the first three Solvay Chemistry Conferences in Brussels from 1922–1928 marked an important turning point for the discipline of chemistry. Whereas much of nineteenth-century chemical endeavour had focused on compositional and functional analysis of chemical compounds, many leaders in chemistry were turning to questions of molecular dynamics by the early twentieth century. Two competing schools of chemical dynamics, which were represented at the Solvay Conferences, were a predominantly English group (Lowry, Lapworth, Robinson, Ingold) who worked out electron (...) and ionic interpretations of organic reaction mechanisms, and a French group (Perrin, Job) who developed a generalized radiation hypothesis of reaction activation. While differences in conceptual and stylistic approach separated the two schools, they agreed on the need to apply contemporary physical theory to old chemical problems, and to develop a theoretical chemistry complementary to theoretical physics. (shrink)

In 1905 Bertrand Russell took on the problem of definite descriptions, and his analysis became the standard up until 1950 when Peter Strawson criticised Russell’s solution as inadequate. Since then many opponents as well as proponents of the Russellian solution have been involved in a long-term debate on definite descriptions. In this paper I show that both sides of the contention are partly right and partly wrong, because sentences of the form “The F is a G” are ambiguous. However, (...) the ambiguity does not concern reference shift of the description ‘the F’. Rather, the ambiguity consists in different topic-focus articulations of a given sentence involving occurrences of ‘the F’. I demonstrate that when ‘the F’ is used as part of the topic of such a sentence the existence of the object denoted by ‘the F’ is not only entailed by but also presupposed by the sentence. On the other hand, ‘the F’ used in the focus of a sentence triggers merely existential entailment. Thus sentences differing only in their topic-focus articulation should have assigned different logical forms. In order to make such hidden features explicit, I apply the procedural semantics of Transparent Intensional Logic , furnishing sentences with hyperpropositions that are precisely defined in terms of TIL constructions. These are procedures assigned to sentences as their context-invariant structured meanings. Moreover, I generalise the phenomenon of the topic-focus distinction to sentences of any form, proposing an adequate analytic schema of sentences that come with a presupposition. (shrink)

Given the increasing complexity of living in a global village, countries and regions that are parts of larger political entities frequently have considered the option of separating or seceding an ideal solution to their problems with a larger center of power. Isolation, a form of “freedom from,” has the potential of offering them free rein or “freedom to” manage their affairs for their own sake. Francophone playwrights and filmmakers have found the dialectical interplay between “freedom from” and “freedom to” fertile (...) dramatic soil for plays and films. Some of them work in both of these and other genres. These works seem to ask the same question: Is it desirable or possible to achieve both, even in ideal isolation, without suffering cultural stagnation or repeating the abuse of power on the part of the political center that led to the separation? This article explores the answers to this question given in the plays of Aimée Césaire, Anne Hébert, and Wajdi Mouawad within the greater context for this issue found in J. M. Coetzee’s Waiting for the Barbarians and Azouz Begag’s Un Mouton dans la baignoire and in francophone films by Raoul Peck, Bertrand Tavernier, Claire Denis, Rachid Bouchareb, Ousmane Sembène, Michael Haneke, and Mathieu Kasovitz. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Eudora Welty House & GardenJessica RussellIf the past year had one theme, it would have been the gift of friendship. How heartening to reunite with fellow admirers of Eudora Welty on the grounds of her family home as our flagship events made their post-pandemic returns. Even so, among staff, 2022 brought challenges that, while unexpected, served to deepen our commitment to our mission and each other. Moreover, for every (...) achievement to follow in this report, there is a friendship to thank—whether with the Eudora Welty Foundation, our colleagues at the Mississippi Department of Archives & History (MDAH), individual volunteers, or community partners too numerous to list—each one a treasured marvel. For, in Eudora Welty's words, "as is true of all friendships, it might not have happened—and it did."Although we were saddened to say goodbye to our dear friend and former director Lauren Rhoades, to our delight she has returned time and again, as a volunteer, a guest, and even a guest speaker. Most impactful, Rhoades now supports sites like ours in an official capacity as the new director of grants at the Mississippi Arts Commission, where she connects arts-based organizations with potential funding opportunities. In this role, Rhoades informed the Eudora Welty Foundation about the Building Fund for the Arts Grant, to which they successfully applied. Because of this very grant, we can make perhaps our biggest announcement of 2022, which is that the Eudora Welty Foundation will break ground on the much-needed community arts building behind our Visitor Center. The report in this volume by the Foundation, which is supervising construction, contains more details on this exciting development.After Rhoades's departure, I had the great honor of transitioning to director. By December, we welcomed Lauren Claret to fill my former role as Garden Projects Specialist, ending a lengthy staff shortage. We even grew our team, adding Mary Atchley as a part-time Visitor Center Associate to handle our gift shop and ticket sales. All the while, my seasoned colleagues, Special Projects Coordinator Rachel Lott, and Education Specialist Jennifer [End Page 189] Rose, continued to shine in their respective roles: Lott coordinates volunteers and plans exhibits, events, and social media. Rose leads educational programs for students of all ages, in groups large and small, onsite and away.With such a small team, our museum depends heavily on volunteers to lead house tours and maintain the Welty garden, and recruiting new volunteers is our greatest need as we look ahead to 2023. We saw a precipitous drop in volunteers at the onset of the pandemic. Although visitation has started a noticeable rise, volunteer numbers have not yet picked up. (On that note, if you or someone you know is interested in becoming a Welty House volunteer, please email [email protected].) To each of our house docents and Cereus Weeders, we say a heartfelt "thank you."Fortunately, we had the support of two interns last fall. Victoria Richard (Millsaps College, via the Eudora Welty Foundation) led Welty House tours and updated our digital plant records database with an emphasis on the rose collection. Meanwhile, Nikki Maxwell (University of Southern Mississippi, via MDAH) worked primarily off-site with the MDAH Eudora Welty Collection, noting the numerous references to gardening in the recently unsealed Welty family papers.The annual teachers' CEU workshop took place virtually in February of 2022, comparing the works of Welty and Poe. Michael Pickard, Associate Professor of English and Creative Writing at Millsaps College, and Millsaps College Professor emerita Suzanne Marrs, led the course, and they will do so again on February 24, 2023—this time in person at the Eudora Welty House & Garden Visitor Center—comparing the work of Welty and Nathaniel Hawthorne. Thanks to support from MDAH and the Eudora Welty Foundation, teachers may attend the 2023 workshop at no charge.The in-person return of the Mississippi Book Festival in 2022 made for an exciting weekend in late August, when museum staff treated 110 festival panelists to private tours of the Welty House and Garden. We spent the next day seeing old friends, and making new ones, as 500 fellow book lovers visited our booth at the... (shrink)

Aucun historien sérieux ne pourrait prétendre le contraire, une histoire sans les femmes n'est plus possible. Et pourtant la question, certes provocatrice, ne semblait pas incongrue en 1997, lorsqu'elle fut retenue pour intituler le colloque qui s'est tenu à Rouen, ainsi que l'ouvrage paru l'année suivante. Très tôt, l'histoire des femmes a dû s'exercer à dresser des bilans. Portée par l'engagement et la quête identitaire, il lui fallut périodiquement tenir un discours de justificatio...

Avec le retour en force de l'histoire littéraire dans l'Université, un nouvel intérêt se fait jour pour les périodes quelque peu négligées par la critique. Comme d'autres tournants de siècles, la Belle Époque est de celles-là : outre leur fonction obligée de transition, les deux ou trois décennies qui précèdent la Grande Guerre souffrent sans doute de leur foisonnement intellectuel même, dont ne se dégagent pas vraiment ces grandes figures, ou ces écoles littéraires dûment définies qui..

Avec le retour en force de l'histoire littéraire dans l'Université, un nouvel intérêt se fait jour pour les périodes quelque peu négligées par la critique. Comme d'autres tournants de siècles, la Belle Époque est de celles-là : outre leur fonction obligée de transition, les deux ou trois décennies qui précèdent la Grande Guerre souffrent sans doute de leur foisonnement intellectuel même, dont ne se dégagent pas vraiment ces grandes figures, ou ces écoles littéraires dûment définies qui...

Ce beau livre raconte l’histoire de Marie Isabelle, fille d’un cordonnier, au destin étonnant. À la fois « un récit de séquences biographiques » et un exercice de microhistoire dans le style de Carlo Ginzburg et d’Alain Corbin, le livre de Houbre se distingue pourtant de leurs récits en présentant l’itinéraire singulier d’une fille du peuple. Marie Isabelle a réussi comme femme de théâtre, modiste, femme d’affaires, et dresseuse de chevaux dans les cours royales de l’Europe du XIXe (...) siècle. À... (shrink)

Skeptical theism is a family of responses to the evidential problem of evil. What unifies this family is two general claims. First, that even if God were to exist, we shouldn’t expect to see God’s reasons for permitting the suffering we observe. Second, the previous claim entails the failure of a variety of arguments from evil against the existence of God. In this essay, we identify three particular articulations of skeptical theism—three different ways of “filling in” those two claims—and describes (...) their role in responding to evidential arguments of evil due to William Rowe and Paul Draper. But skeptical theism has been subject to a variety of criticisms, several of which raise interesting issues and puzzles not just in philosophy of religion but other areas of philosophy as well. Consequently, we discuss some of these criticisms, partly with an eye to bringing out the connections between skeptical theism and current topics in mainstream philosophy. Finally, we conclude by situating skeptical theism within our own distinctive methodology for evaluating world views, what we call “worldview theory versioning.”. (shrink)