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.

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...

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)

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.

The principles of equality and equity, respectively in the Bill of Rights and the white paper on health, provide the moral and legal foundations for future health care for children in South Africa. However, given extreme health care need and scarce resources, the government faces formidable obstacles if it hopes to achieve a just allocation of public health care resources, especially among children in need of highly specialised health care. In this regard, there is a dearth of moral analysis which (...) is practically useful in the South African situation. We offer a set of moral considerations to guide the macro-allocation of highly specialised public health care services among South Africa's children. We also mention moral considerations which should inform micro-allocation. (shrink)

Review text: "Ronald W. Langacker is universally acclaimed as one of the founding fathers of the cognitive linguistics movement. His pioneering efforts towards developing a meaning-oriented, usage-based theory of grammar have given cognitive linguistics many of its key concepts, and his theory of Cognitive Grammar is not only one of the cornerstones of cognitive linguistics, it is also a magnificent achievement in its own right." Dirk Geeraerts, January 2009.

Libertarians such as J.R. Lucas have abandoned traditional Christian doctrines because they cannot reconcile them with the freedom of the will. Traditional Christian thinkers such as Augustine have repudiated libertarianism because they cannot reconcile it with the dogmas of the Faith. In Free Will and the Christian Faith, W.S. Anglin demonstrates that free will and traditional Christianity are ineed compatible. He examines, and solves, puzzles about the relationships between free will and omnipotence, omniscience, and God's goodness, using the idea of (...) free will to answer the question of why God allows evil, and presenting arguments that link free will to eternal life and to the nature of revelation. Topics covered include the meaning of life, the soul and Lesbegue measure, and strategies for discerning the voice of God. (shrink)

The new South African constitution commits the government to guarantee "basic health services" for every child under 18. Primary health care for pregnant women and children under six and elements of essential primary health care have received priority. At present, there is little analysis of the moral considerations involved in making choices about more advanced or costly health care which may, arguably, also be "basic". This paper illustrates some of the tensions in setting priorities for a just macro-allocation of children's (...) health care, given the realities of need and scarce resources, and the commitment to equality of basic opportunities. (shrink)

Argues that social science has not achieved the pre-eminence of physical science because it lacks a theory of social dynamics. To overcome this problem and prepare for a future of interacting agents, a theory is sketched of the social statics and dynamics in interaction contexts. The boundary limits of cognitive science are established and a theory that maps between objective and subjective reality is provided. By determining the relationships between perceived and actual situations and behaviors, interaction context theory has the (...) potential to advance our knowledge of human behavior. 2012 APA, all rights reserved). (shrink)

Traditional Western conceptions of immortality characteristically presume that we come into existence at a particular time , live out our earthly span and then die. According to some, our death may then be followed by a deathless post-mortem existence. In other words, it is assumed that we are born only once and die only once; and that – at least on some accounts – we are future-sempiternal creatures. The Western secular tradition affirms at least ; the Western religious tradition – (...) Christianity, Judaism, Islam – generally affirms both and . The Indian tradition, however, typically denies both and . That is, it maintains both that we all have pre-existed beginninglessly, and that we have lived many times before and must live many times again in this world. The Indian picture, then, is that we have died and been reborn innumerable times previous to this life and we will be reborn many times in the future. This is sometimes called the Indian belief in reincarnation. The difficulty with this usage is that the term ‘reincarnation’ suggests a belief in an immortal soul that transmigrates or reincarnates. However Buddhism, while affirming rebirth, specifically denies the existence of an eternal soul. Thus the term ‘rebirth’ is preferable for referring to the generally espoused Indian doctrine. (shrink)

Besides serving us at the growing edge of science and beyond, metaphor figures even in our first learning of language; or, if not quite metaphor, something akin to it. We hear a word or phrase on some occasion, or by chance we babble a fair approximate ourselves on what happens to be a pat occasion and are applauded for it. On a later occasion, then, one that resembles the first occasion by our lights, we repeat the expression. Resemblance of occasions (...) is what matters, here as in metaphor. We generalize our application of the expression by degrees of subjective resemblance of occasions, until we discover from other people's behavior that we have pushed analogy too far and exceeded the established usage. If the crux of metaphor is creative extension through analogy, then we have forged a metaphor at each succeeding application of that early word of phrase. These primitive metaphors differ from the deliberate and sophisticated ones, however, in that they accrete directly to our growing store of standard usage. They are metaphors stillborn. It is a mistake, then, to think of linguistic usage as literalistic in its main body and metaphorical in its trimming. Metaphor, or something like it, governs both the growth of language and our acquisition of it. What comes as a subsequent refinement is rather cognitive discourse itself, at its most dryly literal. The neatly worked inner stretches of science are an open space in the tropical jungle, created by clearing tropes away. W. V. Quine is the Edgar Pierce professor emeritus of philosophy at Harvard University. His many influential works include Methods of Logic, Word and Object, and The Roots of Reference. "On the Nature of Moral Values," his previous contribution to Critical Inquiry, appeared in the Spring 1979 issue. (shrink)

W. F. R. Hardie; X—Aristotle's Doctrine that Virtue is a “Mean”, Proceedings of the Aristotelian Society, Volume 65, Issue 1, 1 June 1965, Pages 183–204, https.

Named for the famous Chinese minister of state, Guan Zhong, the Guanzi is one of the largest collections of ancient Chinese writings still in existence. With this volume, W. Allyn Rickett completes the first full translation of the Guanzi into English. This represents a truly monumental effort, as the Guanzi is a long and notoriously difficult work. It was compiled in its present form about 26 B.C. by the Han dynasty scholar Liu Xiang and the surviving text consists of some (...) seventy-six anonymous essays dating from the fifth century B.C. to the first century B.C.The forty-two chapters contained in this volume include several which present Daoist theories concerning self-cultivation and the relationship between the body and mind as well as the development of Huang-Lao political and economic thought. The "Dizi zhi" chapter provides one of the oldest discussions of education in China. The "Shui di" chapter refers to the circulation of blood some two thousand years before the discoveries of William Harvey in the West. Other chapters deal with various aspects of statecraft, Yin-Yang and Five Phases thought, folk beliefs, seasonal calendars, and farming. Perhaps the best-known chapters are those that deal with various methods of controlling and stimulating the economy. They constitute one of the world's earliest presentations of a quantity theory of money. Throughout the text, Rickett provides extensive notes. He also supplies an introduction to the volume and a comprehensive index. (shrink)

In diesem Aufsatz soll versucht werden, die praktische Möglichkeit eines Verfahrens einer "externen" Sicht auf die Probleme der Wissenschaftstheorie zu demonstrieren. Da es sich um ein u. W. bisher unerprobtes Verfahren handelt, könnte es nur durch eine konkret ausgewiesene reductio ad absurdum eliminiert werden. Um jedoch den Anschein eines naiven Instrumentalismus zu vermeiden, seien zwei erläuternde Bemerkungen vorangeschickt. Es ist anzunehmen, daß die drei gesonderten Fachrichtungen bemüht sind, jenseits ihrer Grenzen von einem fachlich nicht spezialisierten Publikum rezipiert oder zumindest begriffen (...) zu werden. Das heißt, jede einzelne wendet sich an den allgemeingebildeten Leser, ohne sich bewußt zu sein, daß die beiden anderen das gleiche Ziel verfolgen. Dies impliziert die Möglichkeit, den unreflektierten Anspruch auf Gemeinverständlichkeit zu hinterfragen. Dementsprechend läßt sich vermuten, daß die wachsende Verschwommenheit des Gegenstandes der Wissenschaftsforschung die Kehrseite der erstrebten Gemeinverständlichkeit ist. Ein äußerliches Merkmal unseres Verfahrens manifestiert sich in der vielfachen Verwendung des der Alltagssprache entlehnten Wortes "Vokabular". Darin äußert sich lediglich ein sprachlicher Kunstgriff, um eine langwierige sprachanalytische Auseinandersetzung zu vermeiden. Worauf es ankommt, ist allein die Feststellung, daß den untersuchten Vokabularen strukturelle Regelmäßigkeiten anhaften, die innerhalb der konventionellen Wissenschaftsforschung nicht erklärt werden könne. Ähnlich ist auch die statistische Darstellungsweise nur ein vorläufiges Hilfsmittel zur Veranschaulichung dieser Beobachtungen: ein Gerüst, das, im Sinne Wittgensteins , nach dem Gebrauch nicht mehr benötigt wird. (shrink)

In his pioneering work of moral phenomenology, K. E. Løgstrup offered a phenomenological articulation of a central moment of ethical life: the experience in which “one finds oneself with the life of another more-or-less in one’s hands”. In such circumstances we encounter what Løgstrup calls simply the ethical demand. Løgstrup’s preferred formulation of the content of that demand is taken from the Bible: Love thy neighbor. This neighborly love is expressed in the form of spontaneous, selfless care for the other. (...) We shall have occasion in what follows to return to the content that Løgstrup associates with the ethical demand, but my primary focus here is not its content but its distinctive modality. Løgstrup specifies that modality in a fourfold analysis: the ethical demand is radical, silent, one-sided, and unfulfillable. My concern in what follows will be with the fourth element in this analysis – or what I shall refer to simply as Løgstrup’s unfulfillability thesis. My discussion addresses three specific questions: Is it coherent to suppose that the ethical demand is unfulfillable? Why does Løgstrup hold that the ethical demand is unfulfillable? What kind of response is appropriate in the face of an unfulfillable ethical demand? (shrink)

by W. S. F. Pickering Durkheim's sociological approach to morals and moral systems has always aroused considerable interest, be it by way of criticism or ...

Unlike old soldiers, the rhetoric of the great neither dies nor fades away. And so Hume's celebrated ‘is-ought’ passage still provokes debate.Hume was worried about the relation between ought statements and those supporting them: between ‘tolerence brings peace’ or ‘is God's will’, and ‘so one ought to be tolerant’. He denies the deducibility of the latter from the former, as the ‘ought’ expresses ‘a new relation or affirmation’, ‘entirely different from the others’. And this is commonly taken as saying that (...) the ought statement is ‘different’ and non-deducible, because it is no longer a ‘purely factual statement’, to wit one that makes another ordinarily testable truth claim.However, recent criticism, by W. D. Hudson and others, points out that Hume says other things seemingly inconsistent with this. In the passage, he mentions ‘ought’ and ‘virtue’ interchangeably, and ‘tolerance is virtuous’ as in the same boat as ‘one ought to be tolerant’. But, also, he treats the virtue of an action as sensibly discernible by the approbation which it evokes, and takes us to mean by a virtuous action that we will approve of it on contemplation. (shrink)

Traditionally, the ideas of “intuitive” and “discursive” forms of understanding have been seen as near opposites. Whereas an intuitive understanding could have a direct grasp of something, a discursive understanding would always depend on what is given to it, as mediated by concepts. In this essay, I suggest that Paul Ricoeur’s conception of analogy presents a way of overcoming this opposition. For Ricoeur, an analogy works within discursive understanding, but it depends on an eventful insight that leads beyond what is (...) merely given in discourse. The analogy “gives more” for thought. Yet, as I argue, what analogy gives for thought is always explicable in conceptual terms: any intuitive understanding is commensurate with a discursive one. I illustrate Ricoeur’s mediation of discursive and intuitive understanding in particular with his conception of metaphor, which vividly depends on overcoming a discursive contradiction by analogical and intuitive means. Before introducing Ricoeur’s conception, I discuss the Kantian background of the intuitive/discursive distinction. In particular, I suggest how Goethe’s attempt to revitalize a notion of intuitive understanding can be compared to Ricoeur’s conception, though Ricoeur improves upon Goethe by grounding intuition in the specific phenomenon of analogy. (shrink)