The International Federation of Accountants (IFAC) has issued a revised “Code of Ethics for Professional Accountants” (IFAC Code). The IFAC Code is intended to be a model code of ethics for national accounting organizations throughout the world. Prior research demonstrates that approximately 50% of IFAC member organizations have adopted the IFAC Code as their organizational code of conduct. There is therefore empirical evidence that international convergence of accounting ethical standards is occurring. We employ Hofstede’s ( 2008 , http://www.geert-hofstede.com/hofstede_dimensions.php ) cultural (...) dimensions in an attempt to empirically explain accounting organizations’ decisions about whether to adopt the IFAC Code or to retain their organization-specific code. Our results indicate that accounting organizations in cultures with high levels of Individualism and Uncertainty Avoidance are less likely to adopt the model IFAC Code. Organizations in high Individualism and Uncertainty Avoidance societies are therefore less likely to surrender the setting of ethical standards to an outside, international organization. (shrink)

The International Federation of Accountants (IFAC) has recently issued a revised "Code of Ethics for Professional Accountants" (IFAC Code). As a requirement for membership in IFAC, a national accounting organization must either adopt the IFAC Code or adopt a code of conduct that is not "less stringent" than the IFAC Code. In this paper, we examine the extent to which 158 national accounting organizations have adopted the revised IFAC Code as their own. Our results indicate that 80 of our sample (...) organizations have adopted the IFAC Code (sometimes with minor modifications), while the remaining 78 opted not to utilize the model IFAC Code. We then test the hypothesis that national accounting organizations in lower income economies would be less likely to adopt the IFAC Code than those in high income economies. Our results do not support the hypothesis. We argue that one potential reason for such a finding is that adopting the IFAC Code may be a cost effective means of adopting a code of ethics for organizations in lower income economies. (shrink)

The mechanism(s) by which lentiviruses and related non‐oncogenic retroviruses (e.g. HTLV‐III, the etiologic agent of AIDS) escape immune surveillance, and thereby create long term progressive disease conditions, has been unknown until recently. Studies with two lentiviruses have begun to illuminate the mechanisms. In one, antigenic drift in the virus appears to be the primary mechanism of escape from immune surveillance; in the second, selective masking of the viral envelope glycoprotein epitope, which normally elicits neutralizing anti‐body, appears to provide the means (...) of escape. (shrink)

The connection between the prophecies of Isaiah and the subsequent destruction of Jerusalem provides the essential clue to understanding the unity of this prophetic book.

This dissertation aims to analyze, clarify, and reconstruct the concept of class consciousness by developing a dialectical account of political agency at work in the concept. I defend a dialectical account of agency, that includes both the way in which individuals come together to form groups, but also the capacity of a collective to transform social conditions. I argue that this account of political agency is necessary in order to understand the possibility of social transformation or change. I trace the (...) development of the relationship between consciousness and agency in the early tradition of Western Marxism, focusing primarily on the account of class consciousness given by Georg Lukács in History and Class Consciousness. Against his account of the world historical agency of a unified proletariat, however, I defend Theodor Adorno’s insistence on nonidentity, and the importance of unreconciled groups in capitalist society. In order to understand these groups, such as the vanguard, party, or proletariat, we must understand the way in which individuals form groups, as well as their inherent collectivity. -/- My account of the political agency at work in the concept of class consciousness is broadly speaking pluralist. I argue that a multiplicity of methodologies is needed in order to arrive at a complete picture of the concept. I defend an account of class consciousness that is neither reductive nor deflationary with respect to other dimensions of social domination. This class forward approach seeks to build intersectional political coalitions in order to undertake revolutionary action. Successful revolutionary social transformation is never guaranteed in advance; however, the concept of class consciousness, reconstructed through the lens of political agency, offers conceptual resources to address the problems of today, for the sake of a better tomorrow. (shrink)

_ Source: _Volume 39, Issue 3, pp 205 - 234 For many people across the world, experiences of depression include features that extend beyond the biopsychiatric model, which predominates in research on the relationship between religious and spiritual coping and depressive symptoms. How does attending to these diverse experiences of depression challenge our understanding of the dynamic between religiosity and depression? This paper presents thirteen qualitative interviews among economically marginalized mothers in the metro-Boston area. Analyzing these narratives presents a complex (...) picture of the way chronic situational stress lies beneath their experiences of depression. From this expanded view of depressive experiences, we analyze the religious coping strategies of social support and meaning making to reveal the holistic, yet often ambiguous, ways these mothers engaged religious and spiritual resources to forge hope amidst chronic stress. (shrink)

Functional diversity holds the promise of understanding ecosystems in ways unattainable by taxonomic diversity studies. Underlying this promise is the intuition that investigating the diversity of what organisms actually do—i.e. their functional traits—within ecosystems will generate more reliable insights into the ways these ecosystems behave, compared to considering only species diversity. But this promise also rests on several conceptual and methodological—i.e. epistemic—assumptions that cut across various theories and domains of ecology. These assumptions should be clearly addressed, notably for the sake (...) of an effective comparison and integration across domains, and for assessing whether or not to use functional diversity approaches for developing ecological management strategies. The objective of this contribution is to identify and critically analyze the most salient of these assumptions. To this aim, we provide an “epistemic roadmap” that pinpoints these assumptions along a set of historical, conceptual, empirical, theoretical, and normative dimensions. (shrink)

This article demonstrates that immoralism does not sum up the Nietzschean position. Nietzsche made use of ethical categories - notably the categories of “duty”, “virtue”, “justice” or “compassion” - in order to propose a new philosophy of the body. In this attempt to plunge morality back into the heart of organism, Nietzsche reforms morality on physiological grounds. This gesture aims at reconstructing the laws of action.

A decolonial practice and understanding of education (whether theological or otherwise) requires engaging, subverting, deposing and reimagining a whole ecology of imaginaries, practices, structures, institutionalities, traditions, power asymmetries etc.: a task that is far beyond the capacities of any individual, community or even generation. Cognisant of this reality, the article foregrounds the question of pedagogy in theological education (but only as an integral part of the colonial/decolonial ecology of education) and argues that in so far as our pedagogies in theological (...) education treat students primarily as ‘thinking creatures’, we are engaging in a dis-membering pedagogy that reproduces the coloniality of being. I identify a Cartesian anthropology (‘ego cogito sum’) – engendering a host of dualisms giving artificial supremacy to certain dimensions of reality over others – as a key animating source of dis-membering pedagogies. Drawing on the ‘pedagogical excess’ (i.e. underexplored pedagogical themes) in the theological anthropology of Simon Maimela in conversation with pedagogical visions that cohere and extend his anthropological commitments, I argue that a re-membering pedagogy is, at minimum: a pedagogy of performative action, embodiment and (community based) liminality. I argue throughout the article that in the work of re-sourcing our animating anthropologies and re-imagining our pedagogies, we are engaged in the healing work of re-membering that which coloniality has torn apart: theory and practice, mind and body, the individual and relationality, the student and the teacher, the theological school and society. Contribution: This article outlines my attempts to theoretically and theologically ground (and extend) my espoused pedagogical commitments forged at the intersection of my community work and teaching as a theological educator in an undergraduate BTh programme. This article invites other theological educators to become conscious of the theological anthropology that their espoused pedagogical commitments assume and reflect on the pedagogical commitments that their theological anthropology entails, especially as it relates to the ongoing calls for the Africanisation/decolonisation of theological education in South Africa. (shrink)

Background and objective: Code status discussions may fail to address patients’ treatment-related goals and their knowledge of cardiopulmonary resuscitation (CPR). This study aimed to investigate patients’ resuscitation preferences, knowledge of CPR and goals of care. Design, setting, patients and measurements: 135 adults were interviewed within 48 h of admission to a general medical service in an academic medical centre, querying code status preferences, knowledge about CPR and its outcome probabilities and goals of care. Medical records were reviewed for clinical information (...) and code status documentation. Results: 41 (30.4%) patients had discussed CPR with their doctor, 116 (85.9%) patients preferred full code status and 11 (8.1%) patients expressed code status preferences different from the code status documented in their medical record. When queried about seven possible goals of care, patients affirmed an average of 4.9 goals; their single most important goals were broadly distributed, ranging from being cured (n = 36; 26.7%) to being comfortable (n = 8; 5.9%). Patients’ mean estimate of survival to discharge after CPR was 60.4%. Most patients believed it was helpful to discuss goals of care (n = 95; 70.4%) and the chances of surviving inhospital CPR (n = 112; 83.0%). Some patients expressed a desire to change their code status after receiving information about survival following inhospital CPR (n = 11; 8.1%) or after discussing goals of care (n = 2; 1.5%). Conclusions: Doctors need to address patients’ knowledge about CPR and take steps to avoid discrepancies between treatment orders and patients’ preferences. Addressing CPR outcome probabilities and goals of care during code status discussions may improve patients’ knowledge and influence their preferences. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Journal of the History of Philosophy 39.3 (2001) 447-448 [Access article in PDF] Brigitte Sassen, translator and editor. Kant's Early Critics: The Empiricist Critique of the Theoretical Philosophy. New York: Cambridge University Press, 2000. Pp. ix + 331. Cloth, $54.95. Brigitte Sassen has translated and edited an extremely useful collection of texts dating from the years 1782 to 1789. Most of the texts were written by Kant's empirically minded (...) critics, but a few are the work of defenders of the Critical philosophy. Although some have been translated before—e.g., the notorious Feder/Garve review of the first Critique that prompted Kant's vitriolic response in the Prolegomena, the original Garve review that served as the basis of the Feder/Garve review, and Jacobi's critique of Kant's transcendental idealism—the entire anthology is the first ever to be devoted exclusively to English translations of some of the first reactions to and defenses of Kant's theoretical philosophy. All of this makes for an exciting event in Kant studies.Sassen identifies three major trends in Kant criticism that began in 1782. The first is the empiricist reaction to Kant's theoretical writings. Sassen considers the year 1789 the endpoint of this trend, since critical attention, she argues, shifted around that time to the rationalist reaction to Kant's writings. The initial wave of rationalist criticism, which constitutes the second trend, lasted until 1793. The third and final trend, she says, is the more forward-looking one that eventually blossomed into the systems of post-Kantian thought.Given such a wealth of material, Sassen has focused on Kant's empiricist critics, choosing the writers and topics most representative of the overall empiricist critique of the 1780s. The selections are divided into five sections. The first consists of the Feder/Garve and Garve reviews (from 1782 and 1783, respectively). Since these were the very first reviews of the Critique of Pure Reason, they helped to formulate many of the classic objections to it. For example, not only does the standard charge of Berkeleyan idealism originate in these reviews, but Feder and Garve also express concerns about Kant's ability to distinguish between reality and illusion if nothing in sensation itself determines the understanding to combine sensations in one way as opposed to another. The second section contains discussions of the Transcendental Aesthetic, including an early version of the "neglected alternative" charge more famously made by Trendelenburg in the nineteenth century. Hermann Andreas Pistorius, one of the most sophisticated of Kant's empiricist critics, argues that Kant has not ruled out the possibility that space and time are both forms of sensibility and properties of things in themselves. The third section (especially Jacobi's famous critique) explores the relationship between appearances and things in themselves, the problem of affection, and other topics touching on the very nature of Kant's idealism. The fourth section deals with various issues involving the table of categories. For example, Kant's critics had doubts about its completeness, and they were also puzzled as to how a priori concepts could be applied to ordinary experience. The fifth and final section looks at the contrast between empiricism and purism, that is, the overall adequacy of empiricist and Kantian approaches to issues in metaphysics and epistemology. Here we find Pistorius once again writing thoughtfully about the Critical philosophy, this time in response to Carl Christian [End Page 447] Erhard Schmid, the author of a dictionary for the "easier use" of Kant's writings that went through several editions in the late 1780s and 1790s.This brief sketch of Sassen's book gives only an inadequate idea of its richness and usefulness. Her introduction, which is thorough and informative, patiently sorts out the various players in the debates of the 1780s, outlines their arguments with Kant and one another, and even describes the nature of periodical publication in late eighteenth-century Germany. The editorial apparatus includes short biographies of the participants in the debates as well as the other authors mentioned throughout the book... (shrink)

Para o autor, o tema das relações entre ciência e espiritualidade merece renovado espaço ante o grande público e, não menor, no ambiente escolar ou familiar. Para ele, pessoas sábias, e não apenas letradas, partem para a aventura de desbravar tanto o mundo exterior da ciência quanto o mundo interior do espírito humano. Clemente acredita que na sociedade do conhecimento e da informação em que se vive, aprendem-se tantas coisas, muitas das quais de parco sentido e propósito. Mas é preciso (...) atravessar o rio da vida com segurança. Ciência e transcendência, para o autor, quando integradas, constituem a via disponível ao ser humano para conhecer a verdade e o bem, anseios maiores que, no íntimo, todos têm. (shrink)

Sartre’s phenomenological view of consciousness gives primacy to the thesis that all consciousness is nonthetically aware of itself, i.e., pre-reflectively aware of itself but not as an object. Few commentators, however, have explained Sartre’s grounds for holding this thesis, despite his view that the thesis’s truth underwrites the certainty of the Cartesian cogito and thereby the method of Sartre’s own phenomenological ontology. I document three lines of support for the thesis, the most promising of which consists in a proof by (...) cases. Namely, Sartre’s texts contain the argument that the existence of nonthetic consciousness is the only satisfactory explanation of the Cartesian cogito’s certainty. The paper concludes with an examination of whether and how nonthetic consciousness can serve as a foundation for Sartre’s method of phenomenological ontology. (shrink)

A recently emerging view in music cognition holds that music is not only social and participatory in its production, but also in its perception, i.e. that music is in fact perceived as the sonic trace of social rela- tions between a group of real or virtual agents. While this view appears compatible with a number of intriguing music cognitive phenomena, such as the links between beat entrainment and prosocial behaviour or between strong musical emotions and empathy, direct evidence is lacking (...) that listeners are at all able to use the acoustic features of a musical interaction to infer the affiliatory or controlling nature of an underlying social intention. We created a novel experimental situation in which we asked expert music improvisers to communicate 5 types of non-musical social intentions, such as being domineering, dis- dainful or conciliatory, to one another solely using musical interaction. Using a combination of decoding studies, computational and psychoacoustical analyses, we show that both musically-trained and non musically-trained listeners can recognize relational intentions encoded in music, and that this social cognitive ability relies, to a sizeable extent, on the information processing of acoustic cues of temporal and harmonic coordination that are not present in any one of the musicians’ channels, but emerge from the dynamics of their interaction. By manipulating these cues in two-channel audio recordings and testing their impact on the social judgements of non-musician observers, we finally establish a causal relationship between the affiliation dimension of social behaviour and musical harmonic coordination on the one hand, and between the control dimension and musical temporal coordination on the other hand. These results provide novel mechanistic insights not only into the social cognition of musical interactions, but also into that of non-verbal interactions as a whole. (shrink)