This paper describes a presentation on ethics for accounting and business students. In 2001 and 2002, major corporate failures such as Enron and Worldcom, combined with questionable accounting practices, made ethics a paramount concern to persons working in business and accounting. While financial statement analysis and regulatory requirements are important technical topics, the issue of ethics provides faculty a unique and very appropriate setting to discuss deeper truths about doing business and living life well. This paper briefly describes the development (...) and assessment of one approach to presenting ethics built around a computerized slide show (PowerPoint). The goal of the presentation is to increase students’ understanding of the essential role of ethics to accounting and business. Following the presentation, students indicated a heightened recognition of the importance of ethics. Educators should do all that they can to encourage students to do the “right” thing, even in difficult circumstances. This encouragement may serve them well in school and later in their careers. (shrink)

Simone Weil’s supernaturalist interpretations of tragedy challenge not only the philosophical skepticism but also the religious rationalism characteristic of the modern age. This book boldly points out a supernaturalist alternative to contemporary, post-structuralist literary theory. This study of classical tragic drama offers a sacralizing impetus to secular discussions of literature. The book’s Platonic premises and its grounding in the transcendental outlook of the religious traditions furnish a sacred illumination. Religious mystery and the cross of Christ both overshadow and deepen philosophical (...) approaches to literary criticism, including theories of tragedy. Simone Weil’s conception of tragic art, rooted in a mystical Christian metaphysics, offers original insight into the nature of tragedy. In contradiction of the prevailing secular outlook, Weil regards classical tragedy as a sacred art form. Tragic masterpieces evoke not the chaotic or irrational, as modernist interpreters hold, but rather a good which is absolute. (shrink)

This book boldly points our a supernaturalist alternative to contemporary, post-structuralist literary theory. This study of classical tragic drama offers a sacralizing impetus to secular discussions of literature.

Tennenbaum's Theorem yields an elegant characterisation of the standard model of arithmetic. Several authors have recently claimed that this result has important philosophical consequences: in particular, it offers us a way of responding to model-theoretic worries about how we manage to grasp the standard model. We disagree. If there ever was such a problem about how we come to grasp the standard model, then Tennenbaum's Theorem does not help. We show this by examining a parallel argument, from a simpler model-theoretic (...) result. (shrink)

Many have claimed that ceteris paribus (CP) laws are a quite legitimate feature of scientific theories, some even going so far as to claim that laws of all scientific theories currently on offer are merely CP. We argue here that one of the common props of such a thesis, that there are numerous examples of CP laws in physics, is false. Moreover, besides the absence of genuine examples from physics, we suggest that otherwise unproblematic claims are rendered untestable by the (...) mere addition of the CP operator. Thus, “CP all Fs are Gs” when read as a straightforward statement of fact, cannot be the stuff of scientific theory. Rather, we suggest that when ``ceteris paribus'' appears in scientific works it plays a pragmatic role of pointing to more respectable claims. (shrink)

The success of business firms and other organizations relies on the trustworthiness of reports and other documents prepared by management accountants. This study examines the personal ethical values and ethical value types of management accountants. Data were obtained from a survey of members of the Institute of Management Accountants (IMA). The survey, composed of the Rokeach Values Survey and demographic questions, was delivered by the IMA Research Lab to membership samples. Importantly, the results indicated that the highest-ranked values were consistent (...) with values included in the IMA’s Statement of Ethical Professional Practice. That management accountants hold high ethical values better enables them to provide reliable and meaningful work to business firms and other organizations. Another important finding is that older management accountants are more concerned with moral values than their younger colleagues. This finding has notable implications for the future of the profession. (shrink)

A large body of research has examined the relationship between moral intensity (MI) and the four‐component model of morality, typically, by separating MI into its constituent dimensions and regressing them individually against the four‐component model. This approach, however, violates the definition of MI as a single construct. To correct this problem, we develop and test a model of the impact of MI as a single, 6‐item formative construct. We find that when MI is taken into account, moral recognition is not (...) significant. MI does, however, serve as a strong trigger for judgment. We also determine that splitting MI into multiple factors does not significantly affect the results, confirming the assertion that MI is a single, coherent construct. (shrink)

The integration of biomedical terminologies is indispensable to the process of information integration. When terminologies are linked merely through the alignment of their leaf terms, however, differences in context and ontological structure are ignored. Making use of the SNAP and SPAN ontologies, we show how three reference domain ontologies can be integrated at a higher level, through what we shall call the OBR framework (for: Ontology of Biomedical Reality). OBR is designed to facilitate inference across the boundaries of domain ontologies (...) in anatomy, physiology and pathology. (shrink)

Categorization and decision making are combined in a task with photorealistic faces. Two different types of face stimuli were assigned probabilistically into one of two fictitious groups; based on the category, faces were further probabilistically assigned to be hostile or friendly. In Part I, participants are asked to categorize a face into one of two categories, and to make a decision concerning interaction. A Markov model of categorization followed by decision making provides reasonable fits to Part I data. A Markov (...) model predicting decision making followed by categorization is rejected. In Part II, a no-parameter model predicts decisions using categorization and decision responses collected in separate trials, suggesting that Part 1 results are not an artifact of the presentation of categorization and decision questions within a single trial. Decisions concerning interaction (defensive/friendly) appear to be based on information from the category decision, and not from the face stimuli alone. (shrink)

Ontology is the philosophical discipline which aims to understand how things in the world are divided into categories and how these categories are related together. This is exactly what information scientists aim for in creating structured, automated representations, called 'ontologies,' for managing information in fields such as science, government, industry, and healthcare. Currently, these systems are designed in a variety of different ways, so they cannot share data with one another. They are often idiosyncratically structured, accessible only to those who (...) created them, and unable to serve as inputs for automated reasoning. This volume shows, in a nontechnical way and using examples from medicine and biology, how the rigorous application of theories and insights from philosophical ontology can improve the ontologies upon which information management depends. (shrink)

In this text, Georges Didi-Huberman responds, in letter-form, to the critical reflections about his work formulated by Jacques Rancière in “Images Re-read: Georges Didi-Huberman’s Method.” Didi-Huberman disagrees with Rancière’s analysis that images are “passive” and that the words which accompany them are “active.” Instead, he agrees with Merleau-Ponty’s view, which postulates that any analysis of images that seeks to disentangle its elements will render the image unintelligible. In opposition to Rancière’s presentation of his work, Didi-Huberman argues that his method is (...) one of tracing the mutually entangled implications of images. Furthermore, Didi-Huberman challenges Rancière to articulate what exactly “the sensible” means when he uses the phrase “distribution of the sensible.” While Rancière distrusts the reliance on pathos and emotions when it comes to analysing images, Didi-Huberman argues that “the sensible” will always involve the body with all its pathos, emotions and gestures. (shrink)

Purpose Cybercrime is a prevalent and serious threat to publicly traded companies. Defending company information systems from cybercrime is one of the most important aspects of technology management. Cybercrime often not only results in stolen assets and lost business but also damages a company’s reputation, which in turn may affect the company’s stock market value. This is a serious concern to company managers, financial analysts, investors and creditors. This paper aims to examine the impact of cybercrime on stock prices of (...) a sample of publicly traded companies. Design/methodology/approach Financial data were gathered on companies that were reported in news stories as victims of cybercrime. The market price of the company’s stock was recorded for several days before the news report and several days after. The percentage change in the stock price was compared to the change in the Dow Jones Industrial average to determine whether the stock price increased or decreased along with the rest of the market. Findings Stock prices were negatively affected in all time periods examined, significantly so in one period. Practical implications This paper describes cases concerning cybercrime, thereby bringing attention to the value of cybersecurity in protecting computers, identity and transactions. Cyber security is necessary to avoid becoming a victim of cybercrime. Specific security improvements and preventive measures are provided within the paper. Preventive measures are generally less costly than repairs after a cybercrime. Originality/value This is an original manuscript that adds to the literature regarding cybercrime and preventive measures. (shrink)

Medical science conceives the human body as a system comprised of many subsystems at a variety of levels. At the highest level are bodily systems proper, such as the endocrine system, which are central to our understanding of human anatomy, and play a key role in diagnosis and in dynamic modeling as well as in medical pedagogy and computer visualization. But there is no explicit definition of what a bodily system is; such informality is acceptable in documentation created for human (...) beings, but falls short of what is needed for computer representations. Our analysis is intended as a first step towards filling this gap. (shrink)

In this paper, we defend Socratic studies as a research programme against several recent attacks, including at least one recently published in Polis . Critics have argued that the study of Socrates, based upon evidence mostly or entirely derived from some set of Plato's dialogues, is founded upon faulty and indefensible historical or hermeneutical technique. We begin by identifying what we believe are the foundational principles of Socratic studies, as the field has been pursued in recent years, and we then (...) show how the research programme that derives from accepting these principles is not defeated by any of the most common recent criticisms of it. Specifically, we argue that challenges to sorting Plato's dialogues by date, more general challenges to historicist interpretations of Plato's dialogues, as well as recent literary criticisms of Socratic studies all fail to undermine the research programme. We conclude with some thoughts about how and why Socratic studies has proved itself a valuable and fruitful research programme. (shrink)

This article constructively retrieves St. Anselm of Canterbury’s theory of retributive justice and provides a defense of what can be called the retributive model of hell. In the first part of this article, we develop the place of retributive punishment in Anselm’s thinking and discuss how and when retributive punishment is a good thing. In the second part, we apply Anselm’s thinking on retributive justice to the problem of hell and provide a defense of how hell, defined as a state (...) of receiving retributive, damnatory, and irreversible punishment, is good. We then address a series of objections. Despite some criticism that both Anselm and the retributive model of hell receive in the contemporary literature, Anselm’s account of retributive justice can make unique and constructive contributions to the contemporary discussion of hell; by retrieving and applying Anselm’s thought to the problem of hell, we intend to kill two birds with one stone. (shrink)

Background: Ontologies and taxonomies are among the most important computational resources for molecular biology and bioinformatics. A series of recent papers has shown that the Gene Ontology (GO), the most prominent taxonomic resource in these fields, is marked by flaws of certain characteristic types, which flow from a failure to address basic ontological principles. As yet, no methods have been proposed which would allow ontology curators to pinpoint flawed terms or definitions in ontologies in a systematic way. Results: We present (...) computational methods that automatically identify terms and definitions which are defined in a circular or unintelligible way. We further demonstrate the potential of these methods by applying them to isolate a subset of 6001 problematic GO terms. By automatically aligning GO with other ontologies and taxonomies we were able to propose alternative synonyms and definitions for some of these problematic terms. This allows us to demonstrate that these other resources do not contain definitions superior to those supplied by GO. Conclusion: Our methods provide reliable indications of the quality of terms and definitions in ontologies and taxonomies. Further, they are well suited to assist ontology curators in drawing their attention to those terms that are ill-defined. We have further shown the limitations of ontology mapping and alignment in assisting ontology curators in rectifying problems, thus pointing to the need for manual curation. (shrink)

In this text, Jacques Rancière critically discusses the work of Georges Didi-Huberman on images. He disagrees with various claims seemingly made by Didi-Huberman about images, such as that they can “take position” or that they are “active.” Rancière argues that Didi-Huberman adds another form of dialectics to the simpler form of dialectics adopted by Bertolt Brecht and Harun Farocki in their works, namely one that also involves a layering of different temporalities. However, both in Brecht’s War Primer and in Didi-Huberman’s (...) analysis of it, all the potencies credited to images as such are actually potencies of the words that accompany the images. Rancière comes to the conclusion that to “put images in motion,” as Didi-Huberman wants to do, or to regard them as being “active,” he has to put words, his own poetic and extensive writings, in motion. (shrink)

It is argued that medical science requires a classificatory system that (a) puts functions in the taxonomic center and (b) does justice ontologically to the difference between the processes which are the realizations of functions and the objects which are their bearers. We propose formulae for constructing such a system and describe some of its benefits. The arguments are general enough to be of interest to all the life sciences.

v. 1. Nicomachean ethics. Politics. The Athenian Constitution. Rhetoric. On Poetics.--v. 2. Logic.--v. 3. Physics. Metaphysics. On the soul. Short physical treaties.--v. 4. On the heavens. On generation and corruption. Meteorology. Biological treatises.

It is argued that medical science requires a classificatory system that (a) puts functions in the taxonomic center and (b) does justice ontologically to the difference between the processes which are the realizations of functions and the objects which are their bearers. We propose formulae for constructing such a system and describe some of its benefits. The arguments are general enough to be of interest to all the life sciences.

This edited collection explores the problem of violence from the vantage point of meaning. Taking up the ambiguity of the word ‘meaning’, the chapters analyse the manner in which violence affects and in some cases constitutes the meaningful structure of our lifeworld, on individual, social, religious and conceptual levels. The relationship between violence and meaning is multifaceted, and is thus investigated from a variety of different perspectives within the continental tradition of philosophy, including phenomenology, post-structuralism, critical theory and psychoanalysis. Divided (...) into four parts, the volume explores diverging meanings of the concept of violence, as well as transcendent or religious violence- a form of violence that takes place between humanity and the divine world. Going on to investigate instances of immanent and secular violence, which occur at the level of the group, community or society, the book concludes with an exploration of violence and meaning on the individual level: violence at the level of the self, or between particular persons. With its focus on the manifold of relations between violence and meaning, as well as its four part focus on conceptual, transcendent, immanent and individual violence, the book is both multi-directional and multi-layered. (shrink)

The origin of mitosis and the nuclear envelope were the pivotal processes in the evolutionary origin of the nucleus; they probably occurred in a wall‐less mutant bacterium that evolved a cytoskeleton and phagocytosis about 1500 million years ago. Principles of intracellular coevolution clarify their origin, as well as that of nucleosomes, spliceosomes, and the evolution of genome size.

In this text, Jacques Rancière critically discusses the work of Georges Didi-Huberman on images. He disagrees with various claims seemingly made by Didi-Huberman about images, such as that they can “take position” or that they are “active.” Rancière argues that Didi-Huberman adds another form of dialectics to the simpler form of dialectics adopted by Bertolt Brecht and Harun Farocki in their works, namely one that also involves a layering of different temporalities. However, both in Brecht’s War Primer and in Didi-Huberman’s (...) analysis of it, all the potencies credited to images as such are actually potencies of the words that accompany the images. Rancière comes to the conclusion that to “put images in motion,” as Didi-Huberman wants to do, or to regard them as being “active,” he has to put words, his own poetic and extensive writings, in motion. (shrink)

In this text, Jacques Rancière critically discusses the work of Georges Didi-Huberman on images. He disagrees with various claims seemingly made by Didi-Huberman about images, such as that they can “take position” or that they are “active.” Rancière argues that Didi-Huberman adds another form of dialectics to the simpler form of dialectics adopted by Bertolt Brecht and Harun Farocki in their works, namely one that also involves a layering of different temporalities. However, both in Brecht’s War Primer and in Didi-Huberman’s (...) analysis of it, all the potencies credited to images as such are actually potencies of the words that accompany the images. Rancière comes to the conclusion that to “put images in motion,” as Didi-Huberman wants to do, or to regard them as being “active,” he has to put words, his own poetic and extensive writings, in motion. (shrink)

This article examines the ways in which Georges Didi-Huberman conceptualizes the notion of the “aura” after Walter Benjamin’s famous and elusive rendering of the term. The central focus is on the way in which Didi-Huberman theorizes the aura to showcase its capacity for transformation – specifically in terms of its connection to “place” and in terms of what he calls a “memory trace.” After an introduction, the article is divided into five sections, followed by a conclusion. The first two sections (...) act as a foundation from which to investigate Didi-Huberman’s engagement with the aura. Therein, I explore the aesthetic debates surrounding what kind of knowledge artworks can produce and specifically how language can, most reductively, objectify the way in which artworks are critiqued, on the one hand, or produce elusive and romantic readings of artworks, on the other. Furthermore, I explore the way in which the notion of aura is engaged in Benjamin’s work upon which Didi-Huberman largely draws for his own understanding of the term. The subsequent two sections outline what I call Didi-Huberman’s two-part proposal of the aura re-imagined; this entails what he calls the “supposition” of the aura and the “secular” aura. Didi-Huberman takes Barnett Newman’s “zip” paintings as a point of entry to think how the aura can be hypothesized after Benjamin. In the final section, I look to the artworks of James Turrell as they are investigated by Didi-Huberman and to one of his short books, Being a Skull, to describe how artworks can function as vertiginous places, which implicate our conception of space in general. Didi-Huberman’s “dialectics of place” both complexifies Benjamin’s equating of place with the aura as uniqueness and smooths over some edges of his paradoxical thinking. (shrink)

Both the theory that traumatic childhood memories can be repressed, and the reliability of the techniques used to retrieve these memories are challenged in this paper. Questions are raised about the robustness of the theory and the literature that purports to provide scientific evidence for it. Evidence to this end is provided by the demographic and qualitative results of a research study conducted by the authors which surveyed New Zealand families in which one member had accused another (or others) of (...) sexual abuse on the basis of recovered memories. It is shown that a number of these allegations involve very low probability events. Since memory repression theory is not currently scientifically substantiated it is argued that care needs to be taken in the mental health, legal and insurance compensation arenas. Memories recalled during therapy may be treated as metaphorical but, in the absence of corroborative evidence, should not be considered factually true. Clinicians who wish to use memory recovery techniques should inform patients of their experimental and controversial nature, point out potential adverse effects, and obtain consent before proceeding. (shrink)