Canadians take pride in being good citizens of the world, yet our failure to meet global commitments raises questions. Do Canadians need to transcend national loyalties to become full global citizens? Is the idea of rooted cosmopolitanism simply a myth that encourages complacency about Canada's place in the world? This volume assesses rooted cosmopolitanism both in theory and practice. By exploring how Canadians are accommodating "the world" in areas such as multiculturalism, climate change, and humanitarian intervention, the contributors test the (...) possibility of reconciling national allegiances with commitments to human rights, global justice, and international law. (shrink)

(2013). Introduction. Journal of Global Ethics: Vol. 9, Critical Approaches to Global Justice: At the Frontier, pp. 111-114. doi: 10.1080/17449626.2013.818467.

The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. Ethical blindness (...) in the standards of professional accountants may be a factor in the extent of misreporting, and may have taken on new urgency as a result of the proposals to change the conceptual framework for financial reporting using international standards. The social consequences for users of financial statements can be huge. The acquittal of former Nortel executives on fraud charges related to accounting manipulations is viewed by many as legitimizing accounting gamesmanship. This decision illustrates that the courts may not be the best place to deal with ethical reporting issues. The courts may be relied on for only the most egregious unethical conduct and, even then, the accounting profession is ill equipped to assist the legal system in prosecuting accounting fraud unless the standards have been clarified. We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing standards, and the codes of ethical conduct that underpin the professionalism of accountants. (shrink)

Incomplete Archaeologies takes a familiar archaeological concept--assemblages--and reconsiders such groupings, collections and sets of things from the perspective of the work required to assemble them. The discussions presented here engage with the practices of collection, construction, performance and creation in the past (and present) which constitute the things and groups of things studied by archaeologists--and examine as well how these things and thing-groups are dismantled, rearranged, and even destroyed, only to be rebuilt and recreated. The ultimate aim is to reassert (...) an awareness of the incompleteness of assemblage, and thus the importance of practices of assembling (whether they seem at first creative or destructive) for understanding social life in the past as well as the present. The individual chapters represent critical engagements with this aim by archaeologists presenting a broad scope of case studies from Eurasia and the Mediterranean. Case studies include discussions of mortuary practice from numerous angles, the sociopolitics of metallurgy, human-animal relationships, landscape and memory, the assembly of political subjectivity and the curation of sovereignty. These studies emphasise the incomplete and ongoing nature of social action in the past, and stress the critical significance of a deeper understanding of formation processes as well as contextual archaeologies to practices of archaeology, museology, art history, and other related disciplines. Contributors challenge archaeologists and others to think past the objects in the assemblage to the practices of assembling, enabling us to consider not only plural modes of interacting with and perceiving things, spaces, human bodies and temporalities in the past, but also to perhaps discover alternate modes of framing these interactions and relationships in our analyses. Ultimately then, Incomplete Archaeologies takes aim at the perceived totality not only of assemblages of artefacts on shelves and desks, but also that of some of archaeology's seeming-seamless epistemological objects"--From publisher's website. (shrink)

This collection of fourteen essays explores the pervasive influence and dynamic character of oratory during the Hellenistic period and survey its different manifestations in diverse literary genres and socio-political contexts, especially the dialogue between the Greek oratorical tradition and the developing oratorical practices at Rome.

The central purpose of the paper is to elucidate the inalienable rights thesis, I.E. That there is at least one inalienable right. Various senses of 'natural right' and 'inalienable' are analyzed so as to further clarify what is or could be the meaning and the truth of that thesis. A widespread confusion between the meaning of the terms 'inalienable natural right' and 'indefeasible natural right' is dispelled. It is concluded that present thinking about inalienable natural rights does not reveal precisely (...) why and in what sense there is such a right. A successful defense of the inalienable rights thesis is suggested. (shrink)

Rigorous formal proof is one of the key techniques in the natural sciences, engineering, and of course also in the formal sciences. Progress in automated reasoning increasingly enables computer systems to support, and even teach, users to conduct formal a.