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)

The use of philosophical phenomenology for conceptual debates in psychiatric nosology and psychopathology is beginning to be recognized. In this paper, we extend this trajectory to include Tourette Syndrome, focusing on so-called premonitory urges (PU) preceding Tourettic tics. We clarify some inconsistencies around typology in both phenomenological description and medical classification (i.e., in the Diagnostic and Statistical Manual of Mental Disorders, 5th edition, Text Revision, International Classification of Diseases, 10th edition [World Health Organization, 2004], and the scales that elicit PU). (...) We show how a less typological approach might be usefully deployed in the field, that being the dimensional approach developed by Fernandez (2019a; 2019b). We test both the typological and dimensional approaches in relation to the experience and etiological role of PU in Tourette’s syndrome. Based on our synthesis of existing studies and new information garnered through phenomenological interviews (using an approach associated with “micro-phenomenology”), we argue that the role of PU in nosology challenges both the current “operational” criteria favored by the Diagnostic and Statistical Manual of Mental Disorders, 5th edition, Text Revision, that are focused on behaviorally observed symptoms, as well as essential and prototypical phenomenological descriptions about a given “type” of experience. (shrink)

This chapter explores themes like freedom of expression and what makes for a democratic society by examining characters and situations collected from a variety of South Park episodes. It discusses some of the important democratic concepts and arguments presented by thinkers like Karl Popper and Thomas Jefferson. Of particular interest are the roles of free expression and unfettered intellectual inquiry—even when they're offensive—in a democratic society. Finally, the author speaks that Popper and others understand this sort of freedom to be (...) absolutely essential to a healthy democracy. (shrink)

Psychologists have emphasized children's acquisition of information through firsthand observation. However, many beliefs are acquired from others' testimony. In two experiments, most 4yearolds displayed sceptical trust in testimony. Having heard informants' accurate or inaccurate testimony, they anticipated that informants would continue to display such differential accuracy and they trusted the hitherto reliable informant. Yet they ignored the testimony of the reliable informant if it conflicted with what they themselves had seen. By contrast, threeyearolds were less selective in trusting a reliable (...) informant. Thus, young children check testimony against their own experience and increasingly recognise that some informants are more trustworthy than others. (shrink)

Philosophers agree that an important part of our knowledge is acquired via testimony. One of the main objectives of social epistemology is therefore to specify the conditions under which a hearer is justified in accepting a proposition stated by a source. Non-reductionists, who think that testimony could be considered as an a priori source of knowledge, as well as reductionists, who think that another type of justification has to be added to testimony, share a common conception about children development. Non-reductionists (...) believe that infants and children are fundamentally gullible and their gullibility could be seen as an example for justifying testimony, while reductionists believe that this gullibility is merely an exception that should be taken into account. The objective of this paper is to review contemporary literature in developmental psychology providing empirical grounds likely to clarify this philosophical debate. What emerges from current research is a more elaborated vision of children’s attitude toward testimony. Even at a very young age, children do not blindly swallow information coming from testimony; doubtful or contradictory information is automatically screened by their cognitive system. Even if they are unable to give positive reasons for the acceptance of a given testimony, young children are not gullible. Such empirical findings tend to call into question the radical opposition between reductionism and non-reductionism. (shrink)

This chapter argues that J. P. Sartre has overlooked two motivations in developing his theory of temporality: first, to found the method of phenomenological ontology; and, second, to show that human freedom, pace I. Kant, must be situated within the empirical world. Sartre argues that consciousness is nothingness’s origin by having the ontological characteristic of being “its own nothingness”. Sartre begins his account by noting that temporality is “an organized structure” such that the three temporal dimensions—past, present, and future—are not (...) externally related but rather internally or synthetically related to one another. Sartre then uses phenomenological description to elucidate the past’s true ontological status. Sartre seeks an account according to which time’s successive moments are not only separable but also unified in some way, i.e. have “a form of synthesis”. Sartre clarifies that it is one and the same phenomenon both for a present to change into the past and for a new present to arise. (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)

Curt Verschoor on Ethics is a compilation of the best business ethics columns that will continue for years forward to be of lasting educational value. In a company setting, the columns can function as the basis for discussion on proper business ethics. In academia, the columns can serve as assigned readings over significant ethics events and issues. Some topics that are covered in the columns include: value of a strong ethical culture, studies of ethical and unethical culture, public and management (...) accounting ethics, ethics of executive compensation, international ethics standards, fraud case studies, small organization fraud studies, regulation and enforcement, whistleblowing, sustainability and integrated reporting, tax avoidance issues, students. (shrink)

Introduction : philosophy and politics in Aristotle's politics -- Aristotle's audiences -- Politics book I -- Aristotle's method in the politics -- The essential nature of the state and specific identities in Aristotle's politics -- Evaluating the goodness of regimes -- Why constitutions differ : causation in the politics -- The citizen and the sovereign office in the politics -- Polity and the middle regime in the politics -- The "best state absolutely".

Charles Darwin's "Historical Sketch" has appeared as a preface to nearly every authorized edition of Darwin's Origin of Species since the second English edition was published in 1860. The "Historical Sketch" provides a brief history of opinion about the species question as a prelude to Darwin's own independent contribution to the subject, but its provenance is somewhat obscure. While some previous thinkers anticipated portions of Darwin's theory long before he did, none of them saw the complete picture as clearly as (...) Darwin. As such, he was able to claim originality and priority for the idea that has transformed our understanding of nature. His "Historical Sketch" was written as an attempt to address these issues. Some things are known about its production, such as when it first appeared and what changes were made to it between its first appearance in 1860 and its final form in 1866. Other questions remain unanswered. How did it evolve in Darwin's mind? Why did he write it at all? What did he think he was accomplishing by prefacing it to Origin of Species? Curtis Johnson approaches these questions, offering some clarity on the originality of Darwin's work. Darwin's "Historical Sketch" is the first comprehensive study of Darwin's "Preface" to Origin of Species. Johnson conveys the pressure Darwin felt from friends and other correspondents to showcase the originality of his theory, and he tackles questions of originality by carefully examining the 35 authors Darwin referenced in this monumental text. (shrink)

A pioneering work in the philosophy of mind, Content and Consciousness brings together the approaches of philosophers and scientists to the mind--a connection that must occur if genuine analysis of the mind is to be made. This unified approach permits the most forbiddingly mysterious mental phenomenon--consciousness--to be broken down into several distinct phenomena, and these are each given a foundation in the physical activity of the brain. This paperback edition contains a preface placing the book in the context of recent (...) work in the area. (shrink)

Humans massively depend on communication with others, but this leaves them open to the risk of being accidentally or intentionally misinformed. To ensure that, despite this risk, communication remains advantageous, humans have, we claim, a suite of cognitive mechanisms for epistemic vigilance. Here we outline this claim and consider some of the ways in which epistemic vigilance works in mental and social life by surveying issues, research and theories in different domains of philosophy, linguistics, cognitive psychology and the social sciences.

For readers looking for insights into key issues linking current Eastern and Western views on the arts, aesthetics, and philosophy, Unsettled Boundaries offers fresh and insightful perspectives on current issues as seen by leading Chinese and Western scholars. Represented in the volume are previously unpublished essays of Nöel Carroll, Garry Hagberg, Richard Shusterman, and Jason Wirth alongside writings of Chinese peers Gao Jianping, Peng Feng, Liu Yuedi, Wang Chunchen and Cheng Xiangzhan. The essays in this volume draw attention to evolving (...) cultural and philosophical connections linking the cultures of East and West, while taking note of important differences in the respective cultures. These connections draw upon both traditional Confucian ideas and Chinese Marxist-Leninist aesthetics as well as western pragmatism, somaesthetics, and Wittgenstein-based analytic philosophy. Alongside these philosophical currents, are reflections on issues linking globalization to contemporary Balinese, Chinese, and Japanese arts, by Curtis Carter, Stephen Davies, Garry Hagberg, and Mary Wiseman. (shrink)

In the noble tradition of Jaron Lanier's You Are Not a Gadget (Penguin, 2011), Curtis White's We, Robots takes the radical position that maybe we shouldn't cede every bit of control, humanity, and decision making to technology, and that the techno-futurists in our mix have things dangerously backwards. What a notion! In this sharply argued and rousing book, White not only attacks the technology-loving establishment, but offers a beautiful and essential alternative.

In lieu of an abstract, here is a brief excerpt of the content:Phenomenological Interviews and Tourette'sThe authors report no conflicts of interest.We appreciate the responses from the two clinicians, Efron and Mathieson. We agree with their reminder about the holistic nature of clinician's engagement (mood, sociality, and work life) and with their emphasis on patient-reported outcome measures, although this is not quite what we did in our interviews. As has recently been recognized in section 24 of the Victorian Mental Health (...) and Well-being Act (to provide a local Australian example), patients and caregivers' "lived experience makes them valuable leaders and active partners in the mental health and wellbeing service system."1In this paper, however, our aim was both more modest and immodest: modest, in that we aimed to work with those "leaders and active partners" to generate a more adequate account of lived experience in concert with behavioral symptomatology; immodest, in that we wondered how the lived experience of Tourette syndrome (TS) aligned (or not) with some of the commonly ascribed features of the condition. Although phenomenology as a discipline does not own lived experience, of course, it is more systematically treated in this tradition, starting with elaborations of Erlebnis.Efron and Mathieson note that older patients are more likely to describe urges or premonitory urges (PUs). This raises the priming question: Has greater exposure to and involvement in medical concepts and treatments transformed the nature of their self-report, or has it provided them with more phenomenological skills, enabling them to pick out discrete parts of experience? Or perhaps they have just been exposed more frequently to the experience over time? We address some related issues below, in our reply to Fernandez, where we outline our interview techniques more fully.They end by noting that the aim of comprehensive behavioral intervention for tics is to become attentive to PUs to better block tics. This is complex and understudied. In principle, becoming aware of something cognitively and experientially can foreground or even perhaps induce that experience. Conversely, from the TS scholarship, we know that attending to urges in certain ways (e.g., via acceptance training) can also reduce perceived urge frequency and intensity (see Gev et al., 2016). We would welcome further work on this link between attention and experience in TS. [End Page 49]Response to FernandezBecause our paper was partly framed around Fernandez' own work on phenomenological psychopathology, we welcome his invitation to provide further "inspiration and guidance" for other phenomenological researchers conducting empirical studies, who may also be dealing with the challenge posed by "narrative habits." When an interviewee uses well-worn medicalized terms to describe their experience, it is not clear whether these descriptions genuinely reveal or rather occlude the experience in question. There are sometimes, perhaps often, second-person phenomenological 'tells' regarding interviewees genuinely re-evoking an experience, but for interviewers it still raises the question of how to prompt alternative and potentially more accurate descriptions of experience.Because of this challenge, we purposely did not use the term "urge" or "premonitory urge" (PU) in our interview questions. Instead, we asked about (and used the broader term of) "experiences" that may occur prior, during, or after ticcing, without assuming that there are such experiences in the first place. We guided interviewees to evoke the memory of a specific, singular tic event (a tic token; see Curtis-Wendlandt 2020, 2023). Once a memory of such an event had been identified, we asked interviewees the following three lead questions:1. What, if anything, did you experience during this tic?2. What, if anything, did you experience before this tic?3. What, if anything did you experience after this tic?The temporal framing of these questions counters common trends and assumptions in the scholarship, which has focused heavily on pre-tic experiences, with little attention given to post-tic experiences (reduced to notions of "relief" and barely investigated), and even less to experiential explorations of the tic itself. Our catalogue of supporting questions sought to elicit fine-grained descriptions of evoked/recalled experiences along sensory and cognitive-affective dimensions:•. Did you see anything before, during, or after this tic? If so, what did you see?•. Did you hear anything... (shrink)

This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be (...) preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. (shrink)

Intellectual character education has been primarily expressed in terms of educating for intellectual virtues (EFIV). This aim of teaching intellectual virtues has received some challenges, such as how it fails to articulate adequate action guidance through exemplarist pedagogy, and how it neglects the pervasiveness of intellectual vice among students. To respond to these challenges, this paper considers the aim of educating against intellectual vices (EAIV) – teaching students not to develop intellectual vices or weakening those that they have already developed (...) – which comes with the emergence of vice epistemology. More specifically, I look at how negative epistemic exemplars can be used as a classroom strategy for EAIV, and demonstrate how this could address the aforementioned weaknesses of EFIV. (shrink)

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)

Driven by the increasing availability and deployment of ubiquitous computing technologies across our private and professional lives, implementations of automatically processable regulation (APR) have evolved over the past decade from academic projects to real-world implementations by states and companies. There are now pressing issues that such encoded regulation brings about for citizens and society, and strategies to mitigate these issues are required. However, _comprehensive yet practically operationalizable_ frameworks to navigate the complex interactions and evaluate the risks of projects that implement (...) APR are not available today. In this paper, and based on related work as well as our own experiences, we propose a framework to support the conceptualization, implementation, and application of _responsible_ APR. Our contribution is twofold: we provide a holistic characterization of what responsible APR means; and we provide support to operationalize this in concrete projects, in the form of leading questions, examples, and mitigation strategies. We thereby provide a scientifically backed yet practically applicable way to guide researchers, sponsors, implementers, and regulators toward better outcomes of APR for users and society. (shrink)

La philosophie de Rosset n'a cessé, pendant près de soixante ans, de voir dans la morale l'un des lieux privilégiés du refus de la réalité, ou du tragique. Dès La philosophie tragique, et jusqu'à ses dernières productions, Rosset a montré comment la morale, plutôt qu'une réflexion, n'exprimait qu'une certaine affectivité. Les jugements moraux ne sont, d'après lui, que des désirs déguisés, ayant tous comme objectif commun de récuser la réalité à laquelle est confronté l'homme. Ce texte, rédigé entre 1960 et (...) 1961, offre, à l'étonnement des lecteurs de Rosset, une "éthique tragique" de la force qui s'oppose avec vigueur à la morale de la faiblesse. Cet inédit est suivi d'une réédition de Le monde et ses remèdes, publié aux Puf en 1964 et réédité en 2014, suite logique et chronologique du Dialogue avec la faiblesse."--Page 4 of cover. (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)

Perhaps more than any philosophy written in the past few centuries, the work of Friedrich Nietzsche has given rise to controversy, misunderstanding, and dissent. Today Nietzsche is remembered as the revolutionary author of such polemical ideas as the death of God, the revaluation of values, the will to untruth, and the Übermensch. Yet is Nietzsche’s philosophy as atheistic, relativistic, nihilistic, and immoral as some commentators have claimed? Or ought we perhaps to give more credence to Nietzsche’s own assertion that one (...) writes books “precisely to conceal what one harbors” (BGE, 9, 289)? If “whatever is profound loves masks” (BGE, 2, 40) then might Nietzsche’s more daring claims be interpreted as clever masks behind which he conceals a deeper philosophy and on which he reveals a hidden truth? Is it not possible that the standard readings of Nietzsche are in fact misreadings—that his work invites misreading, that it is intentionally unclear, deceptive, disguised? The goal of this volume is to reread Nietzsche for all that he shows and all that he hides. It is to dig deeper into his work in order to challenge misreadings of old and invite misreadings anew—as, indeed, his work itself calls for and demands. (shrink)

Mary Devereaux has suggested, in an overview of feminist aesthetics[1], that feminist aesthetics constitutes a revolutionary approach to the field: "aesthetics cannot simply 'add on' feminist theories as it might add new works by [ Nelson ] Goodman, Arthur Danto or George Dickie. To take feminism seriously involves rethinking our basic concepts and recasting the history of the discipline." In particular, feminist theory involves a rejection of "deeply entrenched assumptions about the universal value of art and aesthetic experience." Overthrowing these (...) assumptions "constitutes what art historian, Linda Nochlin, describes as a Kuhnian paradigm shift."[2] Near the end of her essay, Devereaux returns to this theme: "If feminism constitutes a new paradigm, then we may wish to ponder how far the old model of aesthetics and the new are commensurable. Is traditional aesthetics contingently or necessarily associated with patriarchy? Can the 'gender-neutral' aesthetics of the traditional model be reformed or must it be rejected?". (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)

" Quand aurons-nous complètement "dédivinisé" la nature? Quand nous sera-t-il enfin permis de commencer à nous rendre naturels, à nous "naturiser", nous hommes, avec la pure nature, la nature retrouvée, la nature délivrée? " (Gai savoir, Nietzsche). " L'idée de nature apparaît comme un des écrans majeurs qui isolent l'homme par rapport au réel, en substituant à la simplicité chaotique de l'existence la complication ordonnée d'un monde. " Nombre de philosophes depuis l'Antiquité se sont attachés à définir la notion de (...) nature. S'inscrivant dans cette longue tradition, Clément Rosset reprend l'opposition entre nature et artifice, analyse les philosophies artificialistes, des Sophistes à Hobbes, puis les philosophies naturalistes, de Platon à Rousseau. Il termine en soulignant l'actualité philosophique du naturalisme et les aléas modernes de l'idée de nature. " D'une certaine manière, la conclusion de ce livre est de présenter l'artifice comme vérité de l'existence et l'idée de nature comme erreur et fantasme idéologique. ". (shrink)

A l’opposé d’une philosophie ayant pour tâche de débrouiller le désordre apparent, de faire apparaître dans notre monde « des relations constantes et douées d’intelligibilité, se rendre maître des champs d’activité ouverts par la découverte de ces relations », il s’est trouvé, de loin en loin, des penseurs pour lesquels la philosophie se doit de dissoudre l’ordre apparent et d’affronter le chaos. « A de tels penseurs, cette tâche empoisonnée est apparue comme non seulement tâche unique mais encore tâche nécessaire (...) de la philosophie ». Réussir à penser le pire, tel est le but commun propre à ces philosophes et l’objet de ce livre est de s’interroger sur la nature de cette nécessité, sur la possibilité d’une philosophie tragique. (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)

Acclaimed cultural critic Curtis White examines current fissures in Western Buddhism and argues against the growth of scientific and corporate dharma, particularly in Stephen Batchelor's Secular Buddhist movement. In Transcendent, celebrated cultural critic Curtis White, asks what Buddhism will look like in the future. Do we want a secular Buddhism that looks like corporations and neuroscience? Or do we want a Buddhism that still provides refuge from the debased world of money and things? Transcendence is not about magic (...) realms where spirits fly about; the world is, as Shunryu Suzuki put it, its own magic. We only need to reclaim it and reclaim our humanity while we’re at it. The problem White suggests is a culture that recognizes only "things," capitalist things and science things, and aggressively denies the idea that the world of things has a beyond. We're told by science ideologues like the New Atheists that we live in a secular age and that philosophy is dead, and art is only an amusement, and transcendence is not wanted because science can provide all the wonder and beauty we need. Transcendent is a call for the re-enchantment not only of Buddhism but also of our Western art traditions. White recalls the risks and the raptures of the English Romantics, Beat poets, and the children of the counterculture, all in the name of a living world, and in defiance of our current world of climate catastrophe, contagious disease, and social collapse. (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...