The article argues for a stand-alone ethics course in accounting and details the shortfalls and questionable approach of “teaching ethics across the curriculum”, especially for those preparing for professional careers in accounting. The need for a prerequisite course in the philosophy of ethics and moral reasoning is also addressed. A proposed semester listing of course topics for an accounting ethics course is presented, with supporting reasoning for their inclusion, and a detailed semester course syllabus is provided for consideration.

The article argues for a stand-alone ethics course in accounting and details the shortfalls and questionable approach of “teaching ethics across the curriculum”, especially for those preparing for professional careers in accounting. The need for a prerequisite course in the philosophy of ethics and moral reasoning is also addressed. A proposed semester listing of course topics for an accounting ethics course is presented, with supporting reasoning for their inclusion, and a detailed semester course syllabus is provided for consideration.

In this research, we review the current level of ethics education prior to college and the emphasis of the Association to Advance Collegiate Schools of Business (AACSB) on business ethics education in college using an ‘across the curriculum’ approach. We suggest that business schools and accounting practitioners can forge a more meaningful partnership than what currently exists through the traditional business advisory council prevalent at most schools of business. Ethical conduct is inherent in the practice of public accounting and a (...) hallmark of the accounting profession. Accounting practitioners can play a significant and positive role in helping business schools to reexamine their obligations to society and their students by actively engaging in the exchange of views by academics on the necessity for ethics education as well as those of professional accounting bodies.1. (shrink)

Protein‐carbohydrate interactions have been found to be important in many steps in lymphocyte recirculation and inflammatory responses. A family of carbohydrate‐binding proteins or lectins, termed selectins, has been discovered and shown to be involved directly in these processes. The three known selectins, termed L‐, E‐ and P‐selectins, have domains homologous to other Ca2+‐dependent (C‐type) lectins. L‐selectin is expressed constitutively on lymphocytes, E‐selectin is expressed by activated endothelial cells, and P‐selectin is expressed by activated platelets and endothelial cells. Here, we review (...) the nature of the carbohydrate determinants in tissues recognized by these selectins. The expression of specific sialylated, fucosylated and sulfated carbohydrates in activated endothelium and high endothelial venules promotes interactions with L‐selectin on leukocyte surfaces. In contrast, E‐ and P‐selectins recognize specific carbohydrate determinants related to sialyl Lex antigen on neutrophil and monocyte surfaces. The discovery of the selectins has generated excitemient among glycoconjugate researchers that other carbohydrate‐binding proteins and their cognate ligands will be found to function in regulating many types of cellular interactions. (shrink)

This book is a collection of secondary essays on America's most important philosophic thinkers—statesmen, judges, writers, educators, and activists—from the colonial period to the present. Each essay is a comprehensive introduction to the thought of a noted American on the fundamental meaning of the American regime.

This study compares the level of ethics research published in 25 business-ethics journals and the Top-40 journals for the accounting, finance, and marketing disciplines. This research documents an increasing level of ethics research in the accounting and marketing disciplines starting in 1992. While the level of finance doctorates reported by the Association to Advance Collegiate Schools of Business (AACSB) has increased at a higher rate (40.4%) than accounting (18.4%) and marketing (32.2%) since 1995, this increase has not been reflected in (...) the level of ethics scholarship in finance. The level of ethics scholarship in finance remained relatively constant between 1987 and 2005 at an average of seven coauthor-adjusted articles per year. However, both the accounting and marketing disciplines now regularly publish approximately 50 coauthor-adjusted articles each year. (shrink)

In recent literature in the philosophy of mind and language, one finds a variety of examples that raise serious problems for the traditional analysis of belief as a two-term relation between a believer and a proposition. My main purpose in this essay is to provide a critical test case for any theory of the propositional attitudes, and to demonstrate that this case really does present an unsolved puzzle. Chapter I defines the traditional, propositional analysis of belief, and then introduces a (...) distinction, motivated by the intuitions that underlie Kripke's arguments for direct reference, between purely qualitative and individual propositions. Beliefs typically expressed using proper names, indexicals or demonstratives appear to relate the believer to individual propositions with the entity that may be referred to as subject constituent. Chapter II presents the critical test case . In this and Chapters III-VI it is used to show that the latter sorts of beliefs are not analyzable as dyadically relating the believer to individual propositions. The case constitutes a genuine counterexample to the traditional analysis only if it is possible for a believer to believe an individual proposition with a contingent thing other than herself as a constituent; and the believer in the case is in optimum conditions for believing an individual proposition. In Chapters III, IV, and VI, I criticize views prompted by rejection of , and in Chapter V, I criticize Stalnaker's view, which rejects . Chapter VI also considers the non-traditional, triadic analyses of belief proposed by Kaplan and Richard; they fall prey to the main criticisms of Chapter V. In the Postscript, I give a comparative assessment of approaches to resolving the Two Tubes Puzzle, and I place it in historical context by pointing out the puzzle's similarities to the 'problem of sense data' . Correlatively, I indicate the bearing of Methodological Solipsism on future attempts to solve the puzzle. My conclusion is that although the puzzle remains a puzzle, it gives us reason to supplement, rather than completely abandon, the use of propositions in the analysis of thought; and I say what a supplementing solution must do to remain faithful to the intuitions of Chapter I. (shrink)

Biological evolution provides a creative fount of complex and subtle adaptations, often surprising the scientists who discover them. However, because evolution is an algorithmic process that transcends the substrate in which it occurs, evolution’s creativity is not limited to nature. Indeed, many researchers in the field of digital evolution have observed their evolving algorithms and organisms subverting their intentions, exposing unrecognized bugs in their code, producing unexpected adaptations, or exhibiting outcomes uncannily convergent with ones in nature. Such stories routinely reveal (...) creativity by evolution in these digital worlds, but they rarely fit into the standard scientific narrative. Instead they are often treated as mere obstacles to be overcome, rather than results that warrant study in their own right. The stories themselves are traded among researchers through oral tradition, but that mode of information transmission is inefficient and prone to error and outright loss. Moreover, the fact that these stories tend to be shared only among practitioners means that many natural scientists do not realize how interesting and lifelike digital organisms are and how natural their evolution can be. To our knowledge, no collection of such anecdotes has been published before. This paper is the crowd-sourced product of researchers in the fields of artificial life and evolutionary computation who have provided first-hand accounts of such cases. It thus serves as a written, fact-checked collection of scientifically important and even entertaining stories. In doing so we also present here substantial evidence that the existence and importance of evolutionary surprises extends beyond the natural world, and may indeed be a universal property of all complex evolving systems. (shrink)

BackgroundPreprint usage is growing rapidly in the life sciences; however, questions remain on the relative quality of preprints when compared to published articles. An objective dimension of quality that is readily measurable is completeness of reporting, as transparency can improve the reader’s ability to independently interpret data and reproduce findings.MethodsIn this observational study, we initially compared independent samples of articles published in bioRxiv and in PubMed-indexed journals in 2016 using a quality of reporting questionnaire. After that, we performed paired comparisons (...) between preprints from bioRxiv to their own peer-reviewed versions in journals.ResultsPeer-reviewed articles had, on average, higher quality of reporting than preprints, although the difference was small, with absolute differences of 5.0% [95% CI 1.4, 8.6] and 4.7% [95% CI 2.4, 7.0] of reported items in the independent samples and paired sample comparison, respectively. There were larger differences favoring peer-reviewed articles in subjective ratings of how clearly titles and abstracts presented the main findings and how easy it was to locate relevant reporting information. Changes in reporting from preprints to peer-reviewed versions did not correlate with the impact factor of the publication venue or with the time lag from bioRxiv to journal publication.ConclusionsOur results suggest that, on average, publication in a peer-reviewed journal is associated with improvement in quality of reporting. They also show that quality of reporting in preprints in the life sciences is within a similar range as that of peer-reviewed articles, albeit slightly lower on average, supporting the idea that preprints should be considered valid scientific contributions. (shrink)

This book celebrates the work of Patricia Werhane, an iconic figure in business ethics. This festschrift is a collection of articles that build on Werhane’s contributions to business ethics in such areas as Employee Rights, the Legacy of Adam Smith, Moral Imagination, Women in Business, the development of the field of business ethics, and her contributions to such fields as Health Care, Education, Teaching, and Philosophy. All papers are new contributions to the management literature written by well-known business ethicists, such (...) as Norman Bowie, Richard De George, Ronald Duska, Edwin Hartman, Michael Hoffman, Mollie Painter-Morland, Mark Schwartz, Andrew Wicks, and others. The volume is comprised of articles that reflect on Werhane’s work as well as build on it as a way to advance further research. At the end of the festschrift, Pat Werhane provides responses to each chapter. The first chapter of the book also includes the overview of Patricia Werhane’s work and her academic career. The book is written to appeal to management scholars and graduate students interested in the areas of Business Ethics, Modern Capitalism, and Human Rights. Patricia Werhane is one of the most distinguished figures in the field of business ethics. She was a founder of the field, she is one of its leading scholars, and she has had a profound impact on the world of business practice. Among her many accomplishments, Pat is known for her original work on moral imagination, she is an acclaimed authority on employee rights in the workplace, and she is one of the leading scholars on Adam Smith. Having been active in Academia for over 50 years, Werhane is a prolific author of over a hundred articles and book chapters, and the author or editor of twenty-seven books, including Adam Smith and his Legacy for Modern Capitalism, Moral Imagination and Management Decision-Making, and co-authored books Organization Ethics in Health Care, Alleviating Poverty Through Profitable Partnerships, Obstacles to Ethical Decision-Making, Corporate Responsibility: The American Experience, and Research Approaches to Business Ethics and Corporate Responsibility. (shrink)

Working memory is the system responsible for maintaining and manipulating information, in the face of ongoing distraction. In turn, WM span is perceived to be an individual-differences construct reflecting the limited capacity of this system. Recently, however, there has been some evidence to suggest that WM capacity can increase through training, raising the possibility that training can functionally alter the neural structures supporting WM. To address the hypothesis that the neural substrates underlying WM are targeted by training, we conducted a (...) meta-analysis of functional magnetic resonance imaging studies of WM training using Activation Likelihood Estimation. Our results demonstrate that WM training is associated exclusively with decreases in blood oxygenation level-dependent responses in clusters within the fronto-parietal system that underlie WM, including the bilateral inferior parietal lobule, middle and superior frontal gyri, and medial frontal gyrus bordering on the cingulate gyrus. We discuss the various psychological and physiological mechanisms that could be responsible for the observed reductions in the BOLD signal in relation to WM training, and consider their implications for the construct of WM span as a limited resource. (shrink)

In accordance with ethical principles and standards, researchers conducting studies with children are expected to seek assent and respect their dissent from participation. Little attention has been given to assent and dissent in research with toddlers, who have limited cognitive and emotional capabilities. We discuss research with toddlers in the context of assent and dissent and propose guidelines to ensure that research with toddlers still adheres to ethical principles. These guidelines include designing engaging studies, monitoring refusal and distress, and partnering (...) with parents. Research with toddlers requires flexibility and creativity to respect toddlers in the context of their developmental capabilities. (shrink)

Several philosophers have questioned the possibility of a genetic epistemology, an epistemology concerned with the developmental transitions between successive states of knowledge in the individual person. Since most arguments against the possibility of a genetic epistemology crucially depend upon a sharp distinction between the genesis of an idea and its justification, I argue that current philosophy of science raises serious questions about the universal validity of this distinction. Then I discuss several senses of the genetic fallacy, indicating which sense of (...) ‘genesis’ is relevant to epistemology. Next I consider the objection that psychology is irrelevant to epistemology, and that since "genetic epistemology" is really psychology, "genetic epistemology" is irrelevant to a real epistemology. Finally, I take up the objection that nothing discovered in genetic psychology could be relevant to a genetic epistemology. These last two arguments are based upon what I claim to be a mistaken notion of the nature of psychology. Suitably interpreted, psychology can assist genetic epistemology precisely in the way that the history of science assists current philosonhv of science. *I owe considerable thanks to Jann Benson, Ken Freeman, Bernie Rollin and Ron Williams for their helpful discussions concerning many of the issues discussed in this paper. I also wish to thank David Hamlyn, John Heil, William Lycan, Harvey Siegel and an anonymous reviewer for their comments and suggestions. It goes without saying that none of these individuals (especially Hamlyn and Siegel) necessarily agree with me. An earlier version of this paper was read at Colorado State University where the audience's comments were beneficial. (shrink)

Writing a little over a decade ago of developments in educational philosophy, R. F. Dearden remarked on the dearth of alternative approaches to that of conceptual analysis which predominated, at least in Anglophone cultures, at that time. One possible avenue of enquiry which he identified as conspicuously absent in this respect was the development of a distinctively Catholic approach to problems of educational philosophy, observing that a work of the mid-war years, Maritain's Education at the Crossroads, appeared to be well (...) nigh the only modern effort in this direction. More than a decade on from this, in a climate no longer exclusively dominated by conceptual analysis - indeed, in which there is unprecedented interest in a wealth of different schools, traditions and approaches to philosophy of education - Dearden's remarks about the absence of a distinctively Catholic perspective still apply. In the following essay, therefore, the authors have undertaken, via a critical analysis of Maritain's educational speculations of half a century ago, to try to discern some of the principal issues and considerations which would need to be addressed in the interests of identifying a distinctively Catholic educational philosophy. (shrink)

Plato's Euthyrphro, Apology, andCrito portray Socrates' words and deeds during his trial for disbelieving in the Gods of Athens and corrupting the Athenian youth, and constitute a defense of the man Socrates and of his way of life, the philosophic life. The twelve essays in the volume, written by leading classical philosophers, investigate various aspects of these works of Plato, including the significance of Plato's characters, Socrates's revolutionary religious ideas, and the relationship between historical events and Plato's texts.

Peter Abelard (1079–1142 ce) was the most wide‐ranging philosopher of the twelfth century. He quickly established himself as a leading teacher of logic in and near Paris shortly after 1100. After his affair with Heloise, and his subsequent castration, Abelard became a monk, but he returned to teaching in the Paris schools until 1140, when his work was condemned by a Church Council at Sens. His logical writings were based around discussion of the “Old Logic”: Porphyry's Isagoge, aristotle'S Categories and (...) On Interpretation and boethius'S textbook on topical inference. They comprise a freestanding Dialectica (“Logic”; probably c.1116), a set of commentaries (known as the Logica [Ingredientibus], c. 1119) and a later (c. 1125) commentary on the Isagoge (Logica Nostrorum Petititoni Sociorum or Glossulae). In a work Abelard called his Theologia, issued in three main versions (between 1120 and c.1134), he attempted a logical analysis of trinitarian relations and explored the philosophical problems surrounding God's claims to omnipotence and omniscience. The Collationes (“Debates,” also known as “Dialogue between a Christian, a Philosopher and a Jew”; probably c.1130) present a rational investigation into the nature of the highest good, in which the Christian and the Philosopher (who seems to be modeled on a philosopher of pagan antiquity) are remarkably in agreement. The unfinished Scito teipsum (“Know thyself,” also known as the “Ethics”; c.1138) analyses moral action. (shrink)

Writing a little over a decade ago of developments in educational philosophy, R. F. Dearden remarked on the dearth of alternative approaches to that of conceptual analysis which predominated, at least in Anglophone cultures, at that time. One possible avenue of enquiry which he identified as conspicuously absent in this respect was the development of a distinctively Catholic approach to problems of educational philosophy, observing that a work of the mid-war years, Maritain's Education at the Crossroads (1943), appeared to be (...) well nigh the only modern effort in this direction. More than a decade on from this, in a climate no longer exclusively dominated by conceptual analysis - indeed, in which there is unprecedented interest in a wealth of different schools, traditions and approaches to philosophy of education - Dearden's remarks about the absence of a distinctively Catholic perspective still apply. In the following essay, therefore, the authors have undertaken, via a critical analysis of Maritain's educational speculations of half a century ago, to try to discern some of the principal issues and considerations which would need to be addressed in the interests of identifying a distinctively Catholic educational philosophy. (shrink)

ObjectiveTo compare techniques for computing clustering and switching scores in terms of agreement, correlation, and empirical value as predictors of incident cognitive impairment.MethodsWe transcribed animal and letter F fluency recordings on 640 cases of ICI and matched controls from a national epidemiological study, amending each transcription with word timings. We then calculated clustering and switching scores, as well as scores indexing speed of responses, using techniques described in the literature. We evaluated agreement among the techniques with Cohen’s κ and calculated (...) correlations among the scores. After fitting a base model with raw scores, repetitions, and intrusions, we fit a series of Bayesian logistic regression models adding either clustering and switching scores or speed scores, comparing the models in terms of several metrics. We partitioned the ICI cases into acute and progressive cases and repeated the regression analysis for each group.ResultsFor animal fluency, we found that models with speed scores derived using the slope difference algorithm achieved the best values of the Watanabe–Akaike Information Criterion, but with good net reclassification improvement only for the progressive group. For letter fluency, different models excelled for prediction of acute and progressive cases. For acute cases, NRI was best for speed scores derived from a network model, while for progressive cases, the best model used clustering and switching scores derived from the same network model. Combining variables from the best animal and letter F models led to marginal improvements in model fit and NRI only for the all-cases and acute-cases analyses.ConclusionSpeed scores improve a base model for predicting progressive cognitive impairment from animal fluency. Letter fluency scores may provide complementary information. (shrink)

_John Dewey and Continental Philosophy_ provides a rich sampling of exchanges that could have taken place long ago between the traditions of American pragmatism and continental philosophy had the lines of communication been more open between Dewey and his European contemporaries. Since they were not, Paul Fairfield and thirteen of his colleagues seek to remedy the situation by bringing the philosophy of Dewey into conversation with several currents in continental philosophical thought, from post-Kantian idealism and the work of Friedrich Nietzsche (...) to twentieth-century phenomenology, hermeneutics, and poststructuralism. This unique volume includes discussions comparing and contrasting Dewey with the German philosophers G. W. F. Hegel, Friedrich Nietzsche, Martin Heidegger, and Hans-Georg Gadamer on such topics as phenomenology, naturalism, organicism, contextualism, and poetry. Others investigate a series of connections between Dewey and contemporary French philosophy, including the notions of subjectivity, education, and the critique of modernity in Michel Foucault; language and politics in Jacques Derrida; and the concept of experience in Gilles Deleuze. Also discussed is the question of whether we can identify traces of _Bildung_ in Dewey’s writings on education, and pragmatism’s complex relation to twentieth-century phenomenology and hermeneutics, including the problematic question of whether Heidegger was a pragmatist in any meaningful sense. Presented in intriguing pairings, these thirteen essays offer different approaches to the material that will leave readers with much to deliberate. _ John Dewey and Continental Philosophy_ demonstrates some of the many connections and opportunities for cross-traditional thinking that have long existed between Dewey and continental thought, but have been under-explored. The intersection presented here between Dewey’s pragmatism and the European traditions makes a significant contribution to continental and American philosophy and will spur new and important developments in the American philosophical debate. (shrink)

The war on terrorism, say America's leaders, is a war of Good versus Evil. But in the minds of the perpetrators, the September 11 attacks on New York and Washington were presumably justified as ethically good acts against American evil. Is such polarization leading to a violent "clash of civilizations" or can differences between ethical systems be reconciled through rational dialogue? This book provides an extraordinary resource for thinking clearly about the diverse ways in which humans see good and evil. (...) In nine essays and responses, leading thinkers ask how ethical pluralism can be understood by classical liberalism, liberal-egalitarianism, critical theory, feminism, natural law, Confucianism, Islam, Judaism, and Christianity. Each essay addresses five questions: Is the ideal society ethically uniform or diverse? Should the state protect, ban, or otherwise intervene in ethically based differences? How should disagreements on the rights and duties of citizens be dealt with? Should the state regulate life-and-death decisions such as euthanasia? To what extent should conflicting views on sexual relationships be accommodated? This book shows that contentious questions can be discussed with both incisiveness and civility. The editors provide the introduction and Donald Moon, the conclusion. The contributors are Brian Barry, Joseph Boyle, Simone Chambers, Joseph Chan, Christine Di Stefano, Dale F. Eickelman, Menachem Fisch, William Galston, John Haldane, Chandran Kukathas, David Little, Muhammad Khalid Masud, Carole Pateman, William F. Scheuerman, Adam B. Seligman, James W. Skillen, James Tully, and Lee H. Yearley. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:CATHOLICISM, PUBLIC THEOLOGY, AND POSTMODERNITY: ON RICHARD JOHN NEUHAUS'S " CATHOLIC MOMENT" DAVID L. SCHINDLER University of Notre Dame HAT CATHOLICS should assume.their rightful place m the task of forming a culture, and indeed shaping a public philosophy in and for a pluralistic, dernocrwtic society, is ia suggestion which has not often been heard in the history of American culture, and certainly not from. nonCatholics. It is a (...) suggestion thrut Richard John Neuhaus, a Lutheran pastor, nonetheless makes with eloquence and wit in The Catholic Moment.1 The book makes for enjoyable and even exciting reading. It is difficult for a Catholic, even of a non-itriumphalistic sort, nort rto be moved by his suggestion: not to be stimulated into rserious ~efl.ection upon the meaning of Catholic identity, particularly now in the pT"esent cultural situation in America and indeed the West, which seems-note the subtitle of Neuhaus's book-aptly described in terms of a modernity giving way to posrtmodernity, a modernility searching for genuinely postmodern patterns of thought. Neuhaus is insistent-and the insistence is refresb.ing-,that this reflection be carried through with integri,ty (cf., e.g., p. 150) : the Catholicism. for which our-a postmodern-culture [.g ripe is and must be ·a Caitholicisrn which is fiaithful to the Gospel and to tits own tradition. This double intention of Neuhaus to speak on behalf of a Catholicism which is in and for a postmodern world sets.the context for.the questions I wish to pose in the present inquiry. The meaning of Neuhaus's Catholic moment is twofold: 1 The Catholic Moment: The Parado11J of the Church in the Postmodern World, by Richard John Neuhaus (San Francisco: Harper & Row, 1987). All references in the text are to this book. 107 108 DAVID L. SCHINDLER [It] is the moment in which the Roman Catholic Church in the world can and should be the lead church in proclaiming and exemplifying the Gospel. This can and should also be the moment in which the Roman Catholic Church in the United States assumes its rightful role in the culture-forming task of constructing a religiously informed public philosophy for the American experiment in ordered liberty (p. 282). In.the light of this ~statement, and indeed of the overarching context md[ca;ted by the suhbitle of his book, I wish to direct attention in whait follows to three issues: what Neuhaus takes to be an authentic Catholic Christianity ·and Catholic Christian rtheology (tha;t is, a Christianity which iis f.aithful in" proc1aiming and exemplifyiing the Gospel ") ; what he takes to be the proper sense (the sense required by Ca.tholic Christianity) of the itask of forming ·a culture and " constructing a religiously informed public philosophy" in and for a plumlistic, democrrutic society such as that of America; and finally what he takes to be the ·appropriate sense of this fask in a world which he distinguishes as postmodern. Now Neuhaus develops his response to these issues in terms of wha;t he calls a paradoxical relation between the Church and the world. My purpose in what follows, therefore, will be to e:x;amine the meaning he accords " Catholic, " public," ·and "postmodern," m terms of this central notion of " paradox." I. In his discussion of the relation betwen rthe Church and the world, Neuhaus provides a sketch of the five types proposed by H. Richard Niebuhr (pp. 16ff.). These are: the Church against the world, the Church of the world, the Church above the world, the Church and the world in paradox, and the Church as the transformer of the wor1cl. The first, "the Church against the world," iis what is often identified as a sectarian model, evident for ex;ample in monasticism and in such communities ·as the Hutterites and Mennonites. The second type, " The Church of the world," can be exemplified in nmeitrenth century l.iberial theology 00:d its promotion of a THE CATHOLIC MOMENT 109 " cultural Protesitantism," wherein " rel[gion W18iS to be placed at the service of the besrt in the evolution of society" (p. 19). The model which views: the- Chur'Ch ia;s a transformer of the world "smacks... (shrink)