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 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)

Inspired by the recovery of natural law and virtue ethics in recent ethical discourse, certain members of the American Maritain Association have written essays to stimulate this recovery further. Their efforts are assembled in this volume, Freedom, Virtue, and the Common Good. Writing under the influence of Jacques Maritain and Yves R. Simon, they herein examine the requirements of a satisfactory natural law and virtue ethics, broadly understood as a moral philosophy giving primacy to character-formation and to the development of (...) individual and social habits necessary to perfect human life. The ethics herein envisioned is one that must first be grounded in a sound philosophy of the human person. (shrink)

The authors draw on their extensive early years experience to provide a comprehensive and up-to-date review of the key issues in the field of early childhood care and education. In this fully updated and revised new edition, rewritten to include the new Early Years Foundation Stage, students will find that this text now meets the needs of students on Foundation degrees, Early Childhood Degrees and the new Early Years Professional qualification. Topics covered in this essential textbook include: an overview of (...) the principles of effective practice discussions on equal opportunities and children's rights an update of the latest development theories relating to brain development and how children learn and the difficulties children may face in their learning investigations into what working with parents really means consideration of the different early years systems in operation summaries of key management issues and useful information on how to address them comparison with European perspectives on early years care and education the importance of play in children's early learning. Readers of this second edition will also find the expansion of existing chapters in order to include topics such as inclusion, transitions, child protection in relation to the internet and partnerships with parents. The book covers the whole age range from birth to eight years with a special section on the birth to three years age group. Each chapter is fully referenced and has case studies or reflective practice boxes within the text. Informative and engaging, the book challenges the reader to think about how underlying theory may be reflected in practice. It will be essential reading for all students who are studying for early childhood qualifications at levels four, five and six. (shrink)

This article assesses undergraduate teaching students’ assertion that there are no right and wrong answers in teaching philosophy. When asked questions about their experiences of philosophy in the classroom for primary children, their unanimous declaration that teaching philosophy has ‘no right and wrong answers’ is critically examined across the three sub-disciplinary areas to which they were generally referring, namely, pedagogy, ethics, and epistemology. From a pedagogical point of view, it is argued that some teach­ing approaches may indeed be more effective (...) than others, and some pupils’ opinions less defensible, but pedagogically, in terms of managing the power relations in the classroom, it is counter-productive to continually insist on notions of truth and falsity at every point. From an ethical point of view, it is contended that anti-realist approaches to meta-ethics may represent a viable intellectual position, but from the point of view of normative ethics, notions of right and wrong still retain significant currency. From an epistemological point of view, it is argued using Karl Popper’s work that while it may be difficult to determine what constitutes a right answer, determining a wrong one is far more straightforward. In conclusion, it is clear that prospective teachers engaging in philosophy in the classroom, and also future teachers in general, require a far more nuanced philosophical understanding of the notions of right and wrong and truth and falsity. In view of this situation, if we wish to promote the effective teaching of philosophical thinking to children, or produce educators who can understand the conceptual limits of the claims they make and their very real and often serious practical and social consequences, it is recommended that philosophy be reinstated to a fundamental, foundational place within the pre-service teaching curriculum. (shrink)

This article assesses undergraduate teaching students’ assertion that there are no right and wrong answers in teaching philosophy. When asked questions about their experiences of philosophy in the classroom for primary children, their unanimous declaration that teaching philosophy has ‘no right and wrong answers’ is critically examined across the three sub-disciplinary areas to which they were generally referring, namely, pedagogy, ethics, and epistemology. From a pedagogical point of view, it is argued that some teach­ing approaches may indeed be more effective (...) than others, and some pupils’ opinions less defensible, but pedagogically, in terms of managing the power relations in the classroom, it is counter-productive to continually insist on notions of truth and falsity at every point. From an ethical point of view, it is contended that anti-realist approaches to meta-ethics may represent a viable intellectual position, but from the point of view of normative ethics, notions of right and wrong still retain significant currency. From an epistemological point of view, it is argued using Karl Popper’s work that while it may be difficult to determine what constitutes a right answer, determining a wrong one is far more straightforward. In conclusion, it is clear that prospective teachers engaging in philosophy in the classroom, and also future teachers in general, require a far more nuanced philosophical understanding of the notions of right and wrong and truth and falsity. In view of this situation, if we wish to promote the effective teaching of philosophical thinking to children, or produce educators who can understand the conceptual limits of the claims they make and their very real and often serious practical and social consequences, it is recommended that philosophy be reinstated to a fundamental, foundational place within the pre-service teaching curriculum. (shrink)

© 2016 Regents of the University of California.The Review summarizes much of particle physics and cosmology. Using data from previous editions, plus 3,062 new measurements from 721 papers, we list, evaluate, and average measured properties of gauge bosons and the recently discovered Higgs boson, leptons, quarks, mesons, and baryons. We summarize searches for hypothetical particles such as supersymmetric particles, heavy bosons, axions, dark photons, etc. All the particle properties and search limits are listed in Summary Tables. We also give numerous (...) tables, figures, formulae, and reviews of topics such as Higgs Boson Physics, Supersymmetry, Grand Unified Theories, Neutrino Mixing, Dark Energy, Dark Matter, Cosmology, Particle Detectors, Colliders, Probability and Statistics. Among the 117 reviews are many that are new or heavily revised, including those on Pentaquarks and Inflation. The complete Review is published online in a journal and on the website of the Particle Data Group. The printed PDG Book contains the Summary Tables and all review articles but no longer includes the detailed tables from the Particle Listings. A Booklet with the Summary Tables and abbreviated versions of some of the review articles is also available. (shrink)

In 1952, two well-known characters called ‘A’ and ‘B’ met for the first time to argue about the Identity of Indiscernibles (Black, 1952). A argued that the principle is true, and B that it is false. By all accounts A took a bit of a beating and came out worst-off. Forty-three years later John O’Leary-Hawthorne offered a response on behalf of A that looked as if it would work so long as A was willing to accept the universal-bundle theory of (...) substance (Hawthorne, 1995). In 1997, A and B met again (Zimmerman, 1997). A took Hawthorne’s advice and revealed himself as a universal-bundle theorist. But B was well-prepared, and once more A took a beating. Since then Gonzalo Rodriguez-Pereyra (2004) has put the boot in, offering further criticism of A’s position. In recent years A has been rather quiet, leaving B to reign as the undisputed champion. However, it turns out that A is down, but not out. And now it’s time for A’s revenge. (shrink)

The underlying skepticism of ancient Greek culture made it unreceptive of philosophy. It was the Catholic Church that embraced philosophy. Still, Étienne Gilson reminds us in Reason and Revelation in the Middle Ages that some early Christians rejected philosophy. Their rejection was based on fideism: the view that faith alone provides knowledge. Philosophy is unnecessary and dangerous, fideists argue, because (1) anything known by reason can be better known by faith, and (2) reason, on account of the sin of pride, (...) seeks to replace faith. To support this twofold claim, fideists, like Tertullian and Tatian, quote St. Paul. However, a judicious interpretation of St. Paul’s remarks shows that he does not object to philosophy per se but to erroneous philosophy. This interpretation is reinforced by St. Paul’s own background in philosophy and by his willingness to engage intellectuals critical of Christianity in the public square. The challenge of fideism brings up the interesting question: what would Jesus himself say about the discipline of philosophy? Could it be that Jesus himself was a philosopher (as George Bush once declared)? As the fullness of wisdom and intelligence, Jesus certainly understood philosophy, although not in the conventional sense. But surely, interpreting his life through the lens of fideism is unconvincing. Instead, an appreciation of his innate philosophical skills serves better to understand important elements of his mission. His perfect grasp of how grace perfects nature includes a philosophy of the human person. This philosophy grounded in common-sense analysis of human experience enables Jesus to be a profound moral philosopher. Specifically, he is able to explain the principles of personal actualization. Relying on ordinary experience, where good philosophy must start, he narrates moral lessons—parables—that illumine difficulties regarding moral responsibility and virtue. These parables are accessible but profound, showing how moral understanding must transcend Pharisaical legalism. Additionally, Jesus’ native philosophical power shows in his ability to explain away doctrinal confusions and to expose sophistical traps set by his enemies. If fideism is unconvincing, and if the great examples of the Patristics, the Apostles, and Jesus himself show an affinity for philosophy, then it is necessary to conclude that Christianity is a rational religion. Accordingly, the history of Christian culture is arguably an adventure in faith and reason. Since God is truth and the author of all truths, there is nothing in reality that is incompatible with Christian teaching. As John Paul II explains effectively in the encyclical, Fides et Ratio, Christianity is a religion that is rational and can defend itself. This ability to marshal a defense makes Christianity a religion for all seasons. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:120 HISTORY OF PHILOSOPHY Opera theologica quae latine edidit, 3 vols. (Roterodami, 1651-1660). His religious polemics with Amyrault and Grofius were famous. Paul Dibon, professor at the Ecole Pratique des Hautes Etudes, is the most prominent contemporary historian of seventeenth-century Dutch philosophy and intellectual life; he is perfectly aware of the fact that genuine history can only be founded on solid erudition, and this inventory is a first-class contribution (...) to it. Only those who ignore the difficulties of this kind of research will underestimate the enormous effort it involves--an effort which is, much more than a pedantic and mechanical listing of data, a kind of venatio, requiring a continuous alertness, a surprising amount of imagination and intelligence, a painstaking precision, and an enormous background of knowledge. The letters are arranged in chronological order (with the exception of a few which are undated). Each entry lists the date, the names and locations of the sender and addressee, and the opening words of the letter. The status of the letter (original/ minute/copy/printed) is indicated, as is the library in which the letter is located (and the call number), and/or, if the letter was published, the printed source. Thirty-two libraries were explored. GIORGIO TONELLI State University o/ New York at Binghamton Introduction to Newton's Principia. By I. Bernard Cohen. (Cambridge, Mass.: Harvard University Press, 1971. Pp. xxx+380. $30.00) Over the past dozen years or so Newtonian scholarship has burgeoned as never before, and a first and fundamental result has been the publication of more and more of the wealth of manuscript material and letters that Newton left as a legacy of potential insight and confusion to future scholars. To date, the most imposing of the undertakings in publication have been The Correspondence (1959- ), begun under the editorship of H. W. Turnbull and continued more recently under that of J. F. Scott, and the Mathematical Papers (1967- ), started and continuing under the editorship of D. T. Whiteside. Selected documents of importance have been published by I. Bernard Cohen, assisted by Robert E. Schofield, in Isaac Newton's Papers and Letters on Natural Philosophy... (1958), by A. R. Hall and Marie Boas Hall in Unpublished Scientific Papers o/ Isaac Newton (1962), and by J. W. Herivel in The Background of Newton's Principia (1965); additional documentary material has appeared in studies by Alexandre Koyr6, I. Bernard Cohen, Johannes A. Lohne, D. T. Whiteside, Richard S. Wesffall, J. E. McGuire and P. M. Rattansi, and still others--a full bibliography would run to considerable length. Nor, although the uncertainties in the interpretation of the documents are sometimes overwhelming, has this spate of publication merely served to replace one set of scholarly puzzles by another. The traditional, monolithic and impenetrable image of Newton "with his prism and silent face, / The marble index of a mind for ever / Voyaging through strange seas of Thought, alone..." has lost something of its hypnotic hold, and we begin to discern some of the steps, not to say jogs and leaps, in Newton's actual journey of thought and discovery. The volume here under review introduces another major enterprise in Newtonian scholarship, a "variorum" edition of the Principia. The edition itself, which has yet to appear, will consist primarily of a facsimile reproduction of the third edition (1726)-the last edition that Newton himself supervised----collated line by line with the variant readings in the two prior editions and in a manuscript of the first edition, and with the BOOK REVIEWS 121 corrections, improvements, and additions that Newton entered into copies of the first and second editions. This textual part of the edition was delivered to the press in 1966; additional parts are in various stages of preparation. There is to be a Commentary dealing with the prefaces, definitions, laws of motion, and the first three sections of Book I and most of Book III, along with English versions and modern analytical paraphrases of the sections dealt with, a glossary, and a number of short essays on such topics as the astronomical and physical data used by Newton, the mathematical background to the understanding of the Principia, and the analysis of... (shrink)

Do people have free will, or this universal belief an illusion? If free will is more than an illusion, what kind of free will do people have? How can free will influence behavior? Can free will be studied, verified, and understood scientifically? How and why might a sense of free will have evolved? These are a few of the questions this book attempts to answer. People generally act as though they believe in their own free will: they don't feel like (...) automatons, and they don't treat one another as they might treat robots. While acknowledging many constraints and influences on behavior, people nonetheless act as if they (and their neighbors) are largely in control of many if not most of the decisions they make. Belief in free will also underpins the sense that people are responsible for their actions. Psychological explanations of behavior rarely mention free will as a factor, however. Can psychological science find room for free will? How do leading psychologists conceptualize free will, and what role do they believe free will plays in shaping behavior? In recent years a number of psychologists have tried to solve one or more of the puzzles surrounding free will. This book looks both at recent experimental and theoretical work directly related to free will and at ways leading psychologists from all branches of psychology deal with the philosophical problems long associated with the question of free will, such as the relationship between determinism and free will and the importance of consciousness in free will. It also includes commentaries by leading philosophers on what psychologists can contribute to long-running philosophical struggles with this most distinctly human belief. These essays should be of interest not only to social scientists, but to intelligent and thoughtful readers everywhere. (shrink)

Liberal democracy needs a clear-eyed, robust defense to deal with the increasingly complex challenges it faces in the twenty-first century. Unfortunately much of contemporary liberal theory has rejected this endeavor for fear of appearing culturally hegemonic. Instead, liberal theorists have sought to gut liberalism of its ethical substance in order to render it more tolerant of non-liberal ways of life. This theoretical effort is misguided, however, because successful liberal democracy is an ethically demanding political regime that requires its citizenry to (...) display certain virtues and habits of mind. Against the grain of contemporary theory, philosopher Richard Rorty blends American pragmatism and romanticism to produce a comprehensive vision of liberal modernity that features a virtue-based conception of liberal democracy. In doing so, Rorty defends his pragmatic liberalism against a host of notable interlocutors, including Charles Taylor, Nancy Fraser, Hilary Putnam, Richard J. Bernstein, and Jean Bethke Elshtain. (shrink)

"The Concept of Number", by Ernst Cassirer, is the second chapter of his first systematic work, the "Substanzbegriff und Funktionsbegriff: Untersuchungen über die Grundfragen der Erkenntniskritik", originally published in German in 1910. The translation to English, in 1953, by Marie Collins Swabeyand William Curtis Swabey, under the title "Substance and Function and Einstein's Theory of Relativity", despite its importance for having widely disseminated the work, loses in its title the work's essence: the opposition between "concept-substance" and "concept-function", or rather, (...) between "substantial-concept" and "functional-concept". Cassirer possesses along with a "theory of symbolical forms" a "theory of culture". These theories are "theories of conceptual formation" and they are in charge of various case studies developed by Cassirer in “Substanzbegriff und Funktionsbegriff”. Chapter 2, now translated, is a reading of the historical development of the concept of number under the view of a general theory of the concept that he presents in the second chapter of the book “Zur Theorie der Begriffsbildung” (On the theory of the conceptual formation). (shrink)

1. This book is a fascinating look at how early cinema and moving images inspired and were inspired by other more static forms of visual culture, such as painting, photography, and tableaux vivants. The contributors to this volume demonstrate how cinema responded to and was positioned within broader artistic and cultural frameworks. 2. This book is another strong contribution to the Proceedings of Domitor series, of which we are now the sole publishers. 3. It will benefit from our well established (...) reputation in early cinema studies. (shrink)

It is shown that the violation of Bell's inequality allowed by quantum mechanics and the related Bell's theorem without inequalities is accounted for by local commutations of operators representing single-particle observables. It is argued that the idea of nonlocal influencing of one particle on another when they are in spacelike separated regions clearly has neither empirical nor theoretical support.

Power, peace, and the just war ethic -- The criterion of legitimate authority : describing the political act -- The criterion of just cause : the limits on government's international jurisdiction -- The criterion of just intention : the pursuit of peace and international order -- Justice in bello : applying the principle of discrimination -- The just war ethic and the nature of Christian realism.

A number of studies have tested the relationship between a corporation's social and ethical performance and its financial performance. In contrast, this is the first study to demonstrate a link between overall financial performance and an emphasis on ethics as an aspect of corporate governance. It identifies the 26.8 percent of the 500 largest U.S. public corporations that, in their annual report to shareholders, commit to ethical behavior toward their stakeholders or emphasize compliance with their code of conduct. The financial (...) performance of these corporations ranks higher than that of those who do not at a significance level of p = < 0.005, using the 1997 Business Week ranking which averages eight publicly-reported measures of historical financial performance. These findings should motivate more corporations to utilize the principles of Social and Ethical Accounting, Auditing and Reporting (SEAAR). (shrink)

The roots and evolution of two concepts usually thought to be Western in origin-musica mundana (the music of the spheres) and musica humana (music's relation to the human soul)-are explored. Beginning with a study of the early creeds of the Near East, Professor Meyer-Baer then traces their development in the works of Plato and the Gnostics, and in the art and literature of the Middle Ages and the Renaissance. Previous studies of symbolism in music have tended to focus on (...) a single aspect of the problem. In this book the concepts of musica humana and musica mundane are related to philosophy, aesthetics, and the history of religion and are given a rightful place in the history of civilization. Originally published in 1970. The Princeton Legacy Library uses the latest print-on-demand technology to again make available previously out-of-print books from the distinguished backlist of Princeton University Press. These paperback editions preserve the original texts of these important books while presenting them in durable paperback editions. The goal of the Princeton Legacy Library is to vastly increase access to the rich scholarly heritage found in the thousands of books published by Princeton University Press since its founding in 1905. (shrink)

Most scholars think of David Hilbert's program as the most demanding and ideologically motivated attempt to provide a foundation for mathematics, and because they see technical obstacles in the way of realizing the program's goals, they regard it as a failure. Against this view, Curtis Franks argues that Hilbert's deepest and most central insight was that mathematical techniques and practices do not need grounding in any philosophical principles. He weaves together an original historical account, philosophical analysis, and his own (...) development of the meta-mathematics of weak systems of arithmetic to show that the true philosophical significance of Hilbert's program is that it makes the autonomy of mathematics evident. The result is a vision of the early history of modern logic that highlights the rich interaction between its conceptual problems and technical development. (shrink)

Called the “greatest philosophical essayist of his time,” Rorty is both famous and notorious in academic philosophy for his uniquely engaging writing style. While his fellow analytic philosophers look askance at his flamboyant prose, suspicious that it lacks the care and precision that their discipline demands, literary intellectuals who champion the essay genre can have their qualms about Rorty as well: his work is too professional and specialized to be properly called essays. I argue not only that Rorty's work fits (...) into the essay genre, but also that his use of the essay form is integral to his rhetorical project of advancing his ideal of pragmatic liberalism. Rorty writes essays because the essay is a pragmatic literary genre: it is anti‐essentialist, conversational, and experimentalist and provocatively aims at “breaking the crust of convention,” in Dewey's phrase. Using the essay, Rorty “joshes” us to becoming more pragmatic and, therefore, better liberals. (shrink)

This essay challenges a "meta-theory" in just war analysis that purports to bridge the divide between just war and pacifism. According to the meta-theory, just war and pacifism share a common presumption against killing that can be overridden only under conditions stipulated by the just war criteria. Proponents of this meta-theory purport that their interpretation leads to ecumenical consensus between "just warriors" and pacifists, and makes the just war theory more effective in reducing recourse to war. Engagement with the new (...) meta-theory reveals, however, that these purported advantages are illusory, made possible only by ignoring fundamental questions about the nature and function of political authority that are crucial to all moral reflection on the problem of war. (shrink)

Human interaction and communication involve space in multiple ways. This paper examines the spatial and interactional order of a covertly video-taped police interrogation. When the participants enter the interrogation room and become engaged in the interrogation process, the room itself is a constraint and a resource for interaction. While interacting within a built environment, the participants appropriate their material surroundings in ways that constitute a spatial order and make possible certain arguments. This paper examines how the physical structure of the (...) interrogation room is differentially appropriated, used, and filled in by the participants''; territorial and postural manoeuvers over the course of their interaction; and how the spatial structures thus created by the bodily appropriation of the physical locale are subsequently formulated by talk and thereby used as a metaphorical resource to frame the participants'' situated experience. Through this embedded process, the interrogators move the suspect toward confession. (shrink)

Attempts to articulate the real meaning or ultimate significance of a famous theorem comprise a major vein of philosophical writing about mathematics. The subfield of mathematical logic has supplie...

Narrow mental content is a kind of mental content that does not depend on an individual's environment. Narrow content contrasts with “broad” or “wide” content, which depends on features of the individual's environment as well as on features of the individual. It is controversial whether there is any such thing as narrow content. Assuming that there is, it is also controversial what sort of content it is, what its relation to ordinary or “broad” content is, and how it is determined (...) by the individual's intrinsic properties. (shrink)