This study uses three audit-specific ethical dilemmas to assess the level of ethical reasoning between Chinese accounting students (as proxies for new entrants to the auditing profession) and experienced auditors. A sample of U.S. accounting students is used as a base for comparison. Consistent with expectations based on particularly salient aspects of Chinese national culture, we find the Chinese students’ levels of ethical reasoning to be significantly lower than those of their U.S. counterparts in the two cases that invoked these (...) cultural attributes. In contrast, the Chinese students’ level of ethical reasoning is slightly higher than that of the U.S. students in the third, control case. We further find that the Chinese auditors’ levels of ethical reasoning are even lower than those of the Chinese students in two cases, while not being significantly different in the third. Together, these findings suggest that cross-national differences in auditors’ ethical reasoning depend on the nature of the ethical dilemma and caution against wholesale inferences about ethical reasoning levels in China. (shrink)

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)

I disagree with several of Chow's traditional descriptions and justifications of null hypothesis testing: (1) accepting the null hypothesis whenever p > .05; (2) random sampling from a population; (3) the frequentist interpretation of probability; (4) having the null hypothesis generate both a probability distribution and a complement of the desired conclusion; (5) assuming that researchers must fix their sample size before performing their study.

In this paper we elaborate on the question how to bridge the gap between contemporary (New) music and the tradition of the past, often called ‘classical’ music. First we analyze the notion of tradition (in classical music) as being distinct from traditional music, nationalism and traditionalism. A central role in this paper is dedicated to the role of counterpoint education following J.J. Fux’s Gradus ad Parnassum in the development of Central-European classical music between the late Renaissance and late Romantic periods. (...) The developments in the 20th century New Music reveal several important trend breaks. The controversies raised during the early Renaissance, regarding the practice of polyphonic singing, are discussed with respect to their impact on music development in later ages. From these controversies and the re-discovery of Nicholas de Cusa’s view on mysticism, the experience of the non-experience in polyphonic music is elucidated. Herewith, an illuminative heuristic is found in the enfolding-unfolding paradigm both in music and pictural arts, from the Renaissance till the present. (shrink)

Few studies have examined how trait emotion dysregulation relates to momentary affective experiences and the emotion regulation strategies people use in daily life. In the current study, 112 c...

We give a fairly complete account which first shows that the solution to the inner model problem for one supercompact cardinal will yield an ultimate version ofLand then shows that the various current approaches to inner model theory must be fundamentally altered to provide that solution.

In lieu of an abstract, here is a brief excerpt of the content:Bibliography of Resources by and about André E. Hellegers*Compiled by Doris Mueller Goldstein (bio)This bibliography is derived from the holdings of the National Reference Center for Bioethics Literature and the BIOETHICSLINE© database (both of which are at the Kennedy Institute of Ethics and supported by the National Library of Medicine); the archives of Lauinger Library, Georgetown University; the Medline databases of the National Library of Medicine; the WorldCat database (...) of OCLC, Dublin, Ohio, and selected Internet sites.Primarily comprised of writings by Dr. Hellegers, the list also includes interviews and media programs in which he participated, as well as writings about him that were written following his death. The arrangement within each section is by date. The 231 authored pieces reflect the transition from Dr. Hellegers’s early career as a researcher in fetal physiology at Johns Hopkins Medical School, where he published his first research report at the age of 29, to the early years of the Kennedy Institute, where he produced so many provocative columns on bioethical issues that influenced the growth of the field.Due to the diversity of sources and the 40-year time span covered, there are some variations in bibliographic style. Time and availability constraints precluded verifying all of the citations with the original documents. Any additions or corrections should be submitted to the compiler.Works Authored by André E. HellegersNo Date Ethical Issues in Sterilization of the Retarded. Unpublished paper.1956Vitamin B12 Serum Level and Pregnancy. American Journal of Clinical Nutrition 4: 440+, 1956. [With Bacon F. Chow and Kunio Okuda] [End Page 89]1957Vitamin B12 Absorption in Pregnancy and in the Newborn. American Journal of Clinical Nutrition 5: 327+, 1957. [With Bacon F. Chow, Robert E. L. Nesbitt, Kunio Okuda, and David W. Smith]1958The Effects of Acute Hypoxia on the Osmotic Pressure of the Plasma. Quarterly Journal of Experimental Physiology 43: 197+, 1958. [With Donald H. Barron, Frederick C. Battaglia, and Giacomo Meschia]Studies on the Absorption of Vitamin B12 in Human Pregnancy with Especial Reference to the Effect of D-Sorbitol. American Journal of Obstetrics and Gynecology 76: 91+, 1958. [With Bacon F. Chow, Harry Prystowsky, and Vernon Wong]1959The Alveolar PCO2 and PO2 in Pregnant and Nonpregnant Women at Altitude. Proceedings of the Society for Clinical Investigation 38: 1010+, 1959. [With Donald Barron, William Huckabee, Giacomo Meschia, James Metcalfe, and Harry Prystowsky]A Comparison of the Oxygen Dissociation Curves of the Bloods of Maternal and Fetal Goats at Various pHs. Quarterly Journal of Experimental Physiology 44: 215–21, July 1959. [With Donald Barron, Giacomo Meschia, Harry Prystowsky, and A. Stark Wolkoff]Fetal Blood Studies. XII. On the Relationship Between the Position of the Oxygen Dissociation Curve of Human Fetal Blood and Adult Fetal Hemoglobin. American Journal of Obstetrics and Gynecology 77: 585+, 1959. [With Paul D. Bruns, Julian Cotter, and Harry Prystowsky]Fetal Blood Studies. XIV. A Comparative Study of the Oxygen Dissociation Curve of Nonpregnant, Pregnant and Fetal Human Blood. American Journal of Obstetrics and Gynecology 78: 489–93, September 1959. [With Paul D. Bruns and Harry Prystowsky]Fetal Blood Studies. XVI. On the Changes in Total Osmotic Pressure and Sodium and Potassium Concentration of Amniotic Fluid During the Course of Human Gestation. Surgery, Gynecology and Obstetrics 109: 509–12, October 1959. [With Frederick Battaglia, Paul D. Bruns, Harry Prystowsky, and Clayton Smisson]Further Observations on the Metabolism of Vitamin B12 in Human Pregnancy. American Journal of Obstetrics and Gynecology 77: 1+, 1959. [With Bacon F. Chow, Harry Prystowsky, Bruno Ranke, and Elma Ranke]The Oxygen Dissociation Curves of the Bloods of Adult and Fetal Llamas. Federation Proceedings 18, 1959. [With Donald Barron, William Huckabee, Giacomo Meschia, James Metcalfe, and Harry Prystowsky] [End Page 90]Transfer of Oxygen Across the Sheep Placenta at High Altitude. Federation Proceedings 18, 1959. [With Donald Barron, William Huckabee, Giacomo Meschia, and Harry Prystowsky]Uterine Blood Flow and Metabolism in Pregnant Sheep at High Altitude. Federation Proceedings 18, 1959. [With Donald Barron, William Huckabee, Giacomo Meschia, James Metcalfe, and Harry Prystowsky]Uterine Blood Flow and Metabolism in Unanesthetized Pregnant Sheep. Federation Proceedings 18, 1959. [With Donald Barron, William Huckabee, Giacomo... (shrink)

The aim of the study was to determine the acceptance and perception of Nigerian patients to medical photography. A self-administered questionnaire was distributed among Nigerian patients attending oral and maxillofacial surgery and plastic surgery clinics of 3 tertiary health institutions. Information requested included patients' opinion about consent process, capturing equipment, distribution and accessibility of medical photographs. The use of non-identifiable medical photographs was more acceptable than identifiable to respondents for all purposes (P = 0.003). Most respondents were favourably disposed to (...) photographs being taken for inclusion in the case note, but opposed to identifiable photographs being used for other purposes most especially in medical websites and medical journals. Female respondents preferred non-identifiable medical photographs to identifiable ones (P = 0.001). Most respondents (78%) indicated that their consent be sought for each of the outline needs for medical photography. Half of the respondents indicated that identifiable photographs may have a negative effect on their persons; and the most commonly mentioned effects were social stigmatization, bad publicity and emotional/psychological effects. Most of the respondents preferred the use of hospital-owned camera to personal camera/personal camera-phone for their medical photographs. Most respondents (67.8%) indicated that they would like to be informed about the use of their photographs on every occasion, and 74% indicated that they would like to be informed of the specific journal in which their medical photographs are to be published. In conclusion, non-identifiable rather than identifiable medical photography is acceptable to most patients in the studied Nigerian environment. The use of personal camera/personal camera-phone should be discouraged as its acceptance by respondents is very low. Judicious use of medical photography is therefore advocated to avoid breach of principle of privacy and confidentiality in medical practice. (shrink)

In recent years, academics and educators have begun to use software mapping tools for a number of education-related purposes. Typically, the tools are used to help impart critical and analytical skills to students, to enable students to see relationships between concepts, and also as a method of assessment. The common feature of all these tools is the use of diagrammatic relationships of various kinds in preference to written or verbal descriptions. Pictures and structured diagrams are thought to be more comprehensible (...) than just words, and a clearer way to illustrate understanding of complex topics. Variants of these tools are available under different names: “concept mapping”, “mind mapping” and “argument mapping”. Sometimes these terms are used synonymously. However, as this paper will demonstrate, there are clear differences in each of these mapping tools. This paper offers an outline of the various types of tool available and their advantages and disadvantages. It argues that the choice of mapping tool largely depends on the purpose or aim for which the tool is used and that the tools may well be converging to offer educators as yet unrealised and potentially complementary functions. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Transformed Lives: Making Sense of Atonement Today by Cynthia S. W. CrysdaleVirginia W. LandgrafTransformed Lives: Making Sense of Atonement Today Cynthia S. W. Crysdale new york: seabury books, 2016. 192 pp. $16.00Cynthia Crysdale aims to show how atonement can have meaning for modern and postmodern Christians who reject the idea that God wills Jesus's violent death. She starts with stories of people who were estranged from God but (...) have been given grace to love God anew. Their subsequent lives are not perfect and involve multiple deaths of the old self and resurrections into the new. Yet there is a reconciliation not present beforehand: not a change in God, who has always loved us, but a change in us. Crysdale seeks to navigate between two undesirable positions: a penal substitutionary doctrine of the atonement, which she thinks posits a violent God, or a rejection of the idea of atonement altogether. She sees atonement as not only moral influence showing an example but a relationship that involves our whole being.Crysdale then presents a historical overview to show that this understanding of atonement is a plausible interpretation of scripture and tradition. Biblical sacrifices were not intended to propitiate an angry deity but to expiate human sin. New Testament writers who saw Jesus's death on the cross in continuity with these sacrifices were not implying that God was punishing Jesus. Jesus's statements about giving his life as a ransom prophesied the subversion of patron–client power relations rather than predicting a transaction whereby Jesus would pay for sin. Subsequent writers who saw Jesus as gaining victory over the devil saw God and Jesus as united against the powers and Jesus as attaining justice by love. Even Anselm, sometimes blamed for the penal substitutionary view, intended to avoid the idea of the crucifixion as God's punishment of Jesus. In the honor code of the time, either satisfaction or punishment was required. Therefore, Jesus's act of making satisfaction is precisely not punishment. Crysdale sees subsequent conflations of satisfaction and punishment as distorting Anselm's original intent and implying that God requires violent punishment of sin. [End Page 208]Crysdale then takes readers on a tour of changes in scientific, historical, and epistemological consciousness in the modern era to ask how theology might be done today. Drawing on Bernard Lonergan, she describes multiple dimensions of conversion that are all instances of grace when they occur. She then interprets the incarnation as indicating God's offer of friendship with humanity and Jesus's death and resurrection as indicating the transformation of power and oppression. Believing that an abstract atonement over the heads of human beings does not exist, she concludes with further stories of lives transformed by an encounter with God, including Martin Luther King Jr. and Dorothy Day.This book is suitable for educated lay adults, advanced undergraduates, or introductory seminary courses. Protestant audiences may find it typically Catholic, even though Crysdale is an Anglican, because it emphasizes changed lives rather than God's act of justification prior to any change in us. Theologically, it does not deal with every possible objection to its thesis. Those concerned with cultures of impunity, where malevolent lawlessness gets its way, may think that rejecting any sense of punishment of sin in the crucifixion throws the baby out with the bathwater. Recently, Fleming Rutledge (in The Crucifixion), drawing on Karl Barth, has made a point of retaining punishment as one meaning of the atonement even while emphasizing that God's wrath is always in the service of God's love. Transformed Lives does not have the last word on the atonement and would not claim to, since Crysdale wants to invite readers to do theology befitting their changing context. However, readers at many levels will benefit from its accessible treatment of its topic and invitation to reflection that befits a loving, reconciling, evil-opposing God.Virginia W. LandgrafAmerican Theological Library AssociationCopyright © 2018 Society of Christian Ethics... (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Journal of the History of Ideas 62.3 (2001) 401-423 [Access article in PDF] Petrarch and the Genealogy of Asceticism W. Scott Blanchard The morality of thought lies in a procedure that is neither entrenched nor detached. --Theodor Adorno Perhaps no author within or outside of the canon of Western literature wrote as extensively on the topic of solitude as did Francesco Petrarch. While many of our modern associations with (...) the term may find some of their origins traceable as far back as Petrarch's career, the term "solitude" carried with it much different associations in his century than it does for us today, influenced as we are by the Romantic tradition and especially by Wordsworth's absorption with the idea of solitude as an ideal state for self-conscious reflection on the individual's personal history and its meaning. No less than three of Petrarch's major prose works--the De otio religioso, the De vita solitaria, and the Secretum--confront the topic of solitude directly, and we can also point to many letters, poems, and portions of his treatises that either directly or indirectly reflect Petrarch's virtual obsession with solitude. In Petrarch we are confronted with an author who was at once the most politically connected intellectual of his century--we are even tempted to call him a "public intellectual"--and yet who constantly invoked his desire for solitude, for an escape from the many distractions and seductions that the cities and courts of his society offered. For Petrarch these were invariably places where desire lurked and power held sway, so that the life of solitude was often invoked as an alternative--a counter-cultural locus, perhaps--where freedom from temptation and subjection was imagined as an escape from the negotium of worldly life. There is much in Petrarch's writings on the solitary life that is wishful and that we might characterize as merely compensatory in a life that was otherwise quite active and engaged, but there is also a [End Page 401] strain of thought in these works that indicates a certain intransigence beneath Petrarch's overdetermined attachment to the idea, if not the practice, of withdrawal and detachment. An inquiry into Petrarch's idealization of the solitary life may even yield a somewhat reactionary aspect of his complex mind, a conservative strain in an author who was in almost every other way the literary herald of a humanism that was at the center of the cultural avant-garde of the Trecento. Is the Petrarch that in so many accounts of his character is construed as the "first modern man" actually something else, a reluctant ascetic holdover from the Middle Ages? How did Petrarch use his unique understanding of the life of solitude, of ascesis, as a pose from which to construct his sense of himself as an author and intellectual? Or are we simply confronted in the figure of a worldly and an ascetic Petrarch with yet another set of contradictions so appropriate to the "immensely complex" author whose poetic signature was the oxymoron? 1"Asceticism" and "solitude" are of course not synonymous terms, but any examination of a number of Petrarch's works as they fall within what might be called a genealogy of asceticism must recognize from the start that Petrarch's brand of asceticism was somewhat unique, especially insofar as it was deeply influenced by ancient Stoicism as well as by his reading in authors from the early Christian era. The most useful expression for our purposes may be the medieval concept of the "contemplative life," since much of the analysis in what follows will focus on how Petrarch often used his self-proclaimed pose of detachment and withdrawal as a technique for carrying on what were otherwise quite engaged dialogues with those worldly formations of power and authority that are normally conceived of as belonging to the "active" sphere of human existence. 2 For despite Petrarch's participation in or association with a number of political and civic ventures during his long and productive career, he likely never would have freely chosen... (shrink)

The rhetoric of 'needs' has been used to legitimate all major turns in UK health policy since 1936. This study identifies the ethical, policy and technical issues arising from the concept of needs. In the first part a theory of needs is developed, which takes into account both the philosophical traditions and the practical problems arising in daily health care. In a second part, health systems throughout the world are described and compared, addressing ethical as well as economical questions. Its (...) interdisciplinary approach will make The Need for Healthcare important reading not only for those interested in or employed in the health care sector but also for students of philosophy. (shrink)