This research examines the extent to which similarities and differences exist in the codes of professional conduct of certified (chartered) accountants across the following countries: the United States, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India, and Hong Kong. These eight countries exemplify some of the diversity in economic, political, legal, and cultural environments in which public accountants practice. The professional codes of ethics establish the ethical boundary parameters within which professional accountants must operate and they are a function of (...) these environments.The results of the study reveal that commonalities exist on some ethical rules indicating that some rules are indeed "culture free". Cross-country variations, however, exist as to the specificity and elaborateness of the rules. Such variations can be attributed to cultural and legal differences, as well as the length of time each professional organization has been in existence. An understanding of the similarities and differences in the codes is important to individuals who may work in these countries. Professional accountants involved in international business must understand the implications of the decisions they make in light of the ethical codes and moral values of their counterparts in foreign countries. After a discussion of the similarities and differences in the codes, the implications of these comparisons for accounting practice are discussed. (shrink)

What makes cases of pure risking sometimes wrong? There is a strong intuition that the wrongness of pure risking stands in an explanatory relationship with the wrongness of the non-risky act, other things being equal. Yet, we cannot simply take this for granted insofar as in cases of wrongful pure risking, the risked outcome fails to materialize. To this end, I motivate and develop an underexplored approach in the literature that I call Unificationism. According to the Unificationist account that I (...) defend, the fact that pure risking φ is pro tanto wrong is grounded by a general moral fact that φ-ing is pro tanto or all-things-considered wrong, other things being equal. This relationship holds even if and when an agent’s risky conduct fails to transpire or culminate into φ-ing ex post. I argue that this Unificationist account captures our explanatory intuition, avoids problems of extensional and explanatory inadequacy that existing alternative faces, and most importantly, renders Unificationism as a plausible view within the ethics of pure risking. (shrink)

What is wrong with imposing pure risks, that is, risks that don’t materialize into harm? According to a popular response, imposing pure risks is pro tanto wrong, when and because risk itself is harmful. Call this the Harm View. Defenders of this view make one of the following two claims. On the Constitutive Claim, pure risk imposition is pro tanto wrong when and because risk constitutes diminishing one’s well-being viz. preference-frustration or setting-back their legitimate interest in autonomy. On the Contingent (...) Claim, pure risk imposition is pro tanto wrong when and because risk has harmful consequences for the risk-bearers, such as psychological distress. This paper argues that the Harm View is plausible only on the Contingent Claim, but fails on the Constitutive Claim. In discussing the latter, I argue that both the preference and autonomy account fail to show that risk itself is constitutively harmful and thereby wrong. In discussing the former, I argue that risk itself is contingently harmful and thereby wrong but only in a narrow range of cases. I conclude that while the Harm View can sometimes explain the wrong of imposing risk when risk itself is contingently harmful, it is unsuccessful as a general, exhaustive account of what makes pure imposition wrong. (shrink)

Through its focus on deep and experiential learning, service-learning has become increasingly popular within the business school curriculum. While a reciprocal dimension has been foundational to SL, the reciprocality that is emphasized in business ethics literature is often on the relationship between the service experience and the academic content, rather than reciprocal learning of the service providers and the recipients, let alone other stakeholders. Drawing on the notion of enriched reciprocal learning and on Aristotle’s typology of modes of knowing, we (...) revisit reciprocal learning by illustrating what kinds of learning occur for server and served in four SL projects from a project course in CSR, and emphasize the role of boundary spanners from the project organizations in making this reciprocal learning happen and translating the various types of student learning in ways that are useful for their organizations. We find that when boundary spanners are particularly engaged at making the projects impactful, they contribute to making the learning experiences of students, managers and sometimes other stakeholders useful, multidimensional, and ultimately rewarding. (shrink)

During times of emergency like the pandemic itself, governments are often seen as exercising “exceptional power”. Given the state of growing urgency in responding to the pandemic, there is a worry that governments may resort to exercising their exceptional power arbitrarily—either willingly, unintentionally or perhaps even negligently. When power is exercised by states or even by non-state actors arbitrarily over a person or group, that is, at their own will in the absence of appropriate institutional checks and balances, republican theorists (...) argue that we are confronted with a threat to our freedom as non- domination. In this chapter, I explore whether, and in what ways, worries about domination could surface in the context of government’s enforcement of risk- containment measures in response to the pandemic. While imposition of these measures is deemed necessary and important for reducing risks in response to the pandemic, their imposition is prima facie problematic if it constitutes or entails wrongful exercise of arbitrary power, thereby risking domination of citizens. I motivate this claim by examining India’s initial response to the Covid-19 pandemic, particularly focussing on the public health emergency legislature (or lack thereof) authorising the implementation of emergency risk-containment measures. (shrink)

Ebola is a deadly disease with no cure; there is no vaccine developed yet. Many died during the 2014 outbreak in West Africa, and many healthcare professionals went to the virus infected area to treat the patients while placing their lives in danger. Not every medical professional placed in the field is a fully trained specialist, and sometimes one or two under-trained doctors are in charge of the entire clinic with some nurses and operating technicians. When unexpected outbreaks of the (...) virus occur in the places, the doctor(s) would encounter medical and ethical dilemmas. Should they leave or stay? In fact, this dilemma is not confined to the Ebola pandemic but relevant to all similar cases. In this paper, three authors, a medical resident, a clinical bioethicist, and a theoretical bioethicist respond to the dilemma. (shrink)

This paper motivates institutional epistemic trust as an important ethical consideration informing the responsible development and implementation of AI technologies (or AI- Inclusivity) in healthcare. Drawing on recent literature on epistemic trust and public trust in science, we examine the conditions under which we can have institutional epistemic trust in AI- inclusive healthcare systems and their members' medical information providers. In particular, we discuss that institutional epistemic trust in AI-inclusive healthcare depends, in part, on the reliability of AI-inclusive medical practices (...) and programs, its knowledge and understanding amongst different stakeholders, its effect on epistemic and communicative duties and burdens on medical professionals, and finally, its interaction with ethical values and interests as well as background socio-political conditions which shape AI-inclusive healthcare systems. To assess the applicability of these conditions, we explore a proposal for AI-inclusivity within the Dutch Newborn Screening Program, thereby illustrating the importance, scope, and potential challenges of fostering and maintaining institutional epistemic trust in a context where generating, assessing, and providing reliable and timely screening results for genetic risk is of high priority. Finally, to motivate the general relevance of our discussion and case study, we provide suggestions for strategies, interventions, and measures for AI-inclusivity in healthcare more widely. (shrink)

ABSTRACT Stefansson (forthcoming) argues that by emitting and offsetting, we fail to fulfil our justice-based duty to avoid harm owed to specific individuals. In this paper, I explore a case where offsetting fails to prevent some but not all risks of harms that our emissions impose on them. By drawing on a distinction between general and specific duties not to (risk) harm, I argue that if by emitting and offsetting, we satisfy some (if not all) of our specific duties we (...) owe others, then this gives us stronger moral reasons to offset than give to charities that do good more effectively. (shrink)

This article focuses on the concept of worldviews, arguing that a change in managerial worldviews is the key lever for addressing the social and global challenges facing humanity. We draw from a new synthesis of science and spirituality, with the addition of “other ways of knowing” that go beyond rational-empirical analysis, to suggest that what we call Quantum Worldviews are capable of generating the prosocial and pro-environmental behavior consistent with humanistic management. Using the yin-yang symbol as a metaphor, we suggest (...) that a transformation in consciousness, at the level of the paradigmatic assumptions held by managers about the nature of reality, can be understood through adult development theory. We also go beyond the metaphor to propose a quantum worldview based on a more literal interpretation of quantum science to fundamentally re-conceptualize what it means to be human, drawing on quantum research that suggests ontological wholeness and interdependence of all. Quantum Worldviews can help leaders, and the various systems of which they are a part, transition to a new science-based consciousness - long intuited by indigenous and nonwestern spiritual leaders - of an interconnected and dynamically coherent world. We identify a variety of practices that give managers a direct experience of Oneness, changing who they are at the deepest level of self-concept. Our research suggests that only when using such practices, and in sufficient numbers, will business leaders become agents of world benefit with the collective influence to bring about meaningful solutions to climate change and other wicked problems—in other words, needed system transformation. (shrink)

Review of Harris Wiseman, The Myth of the Moral Brain: The Limits of Moral Enhancement, 340 pp.

In the academic year 1920-1921 at the University of Freiburg, Martin Heidegger gave a series of extraordinary lectures on the phenomenological significance of the religious thought of St. Paul and St. Augustine. The publication of these lectures in 1995 settled a long disputed question, the decisive role played by Christian theology in the development of Heidegger’s philosophy. The lectures present a special challenge to readers of Heidegger and theology alike. Experimenting with language and drawing upon a wide range of now (...) obscure authors, Heidegger is finding his way to Being and Time through the labyrinth of his Catholic past and his increasing fascination with Protestant theology. A Companion to Heidegger's Phenomenology of Religious Life is written by an international team of Heidegger specialists. (shrink)

Tri filosofskikh "opravdanii︠a︡" (teodit︠s︡ei︠a︡, antropodit︠s︡ei︠a︡, kosmodit︠s︡ei︠a︡ Serebri︠a︡nogo veka) -- Russkai︠a︡ sofiologii︠a︡ i kabbala -- S. Bulgakov : nauka sofiologii︠a︡ (ili konet︠s︡ religii) -- Tretiĭ Zavet o. Sergii︠a︡ Bulgakova -- Tretʹezavetnai︠a︡ misterii︠a︡ ("malai︠a︡" trilogii︠a︡ Bulgakova).

In print for the first time in over ten years, Act and Crime provides a unified account of the theory of action presupposed by both Anglo-American criminal law and the morality that underlies it. The book defends the view that human actions are always volitionally caused bodily movements and nothing else. The theory is used to illuminate three major problems in the drafting and the interpretation of criminal codes: 1) what the voluntary act requirement both does and should require; 2) (...) what complex descriptions of actions prohibited by criminal codes both do and should require ; and 3) when two actions are 'the same' for purposes of assessing whether multiple prosecutions and multiple punishments are warranted. The book both contributes to the development of a coherent theory of action in philosophy, and it provides both legislators and judges a grounding in three of the most basic elements of criminal liability. (shrink)

In this short, dense essay, Jean Cavaillès evaluates philosophical efforts to determine the origin - logical or ontological - of scientific thought, arguing that, rather than seeking to found science in original intentional acts, a priori meanings, or foundational logical relations, any adequate theory must involve a history of the concept. Cavaillès insists on a historical epistemology that is conceptual rather than phenomenological, and a logic that is dialectical rather than transcendental. His famous call (cited by Foucault) to abandon "a (...) philosophy of consciousness" for "a philosophy of the concept" was crucial in displacing the focus of philosophical enquiry from aprioristic foundations toward structural historical shifts in the conceptual fabric. This new translation of Cavaillès's final work, written in 1942 during his imprisonment for Resistance activities, presents an opportunity to reencounter an original and lucid thinker. Cavaillès's subtle adjudication between positivistic claims that science has no need of philosophy, and philosophers' obstinate disregard for actual scientific events, speaks to a dilemma that remains pertinent for us today. His affirmation of the authority of scientific thinking combined with his commitment to conceptual creation yields a radical defense of the freedom of thought and the possibility of the new. (shrink)

v. 1. pt. 1. Babaji's glimpses of the Tamil 18 Siddhas. pt. 2. [non-Roman data].

Kierkegaard's Concluding Unscientific Postscript is a classic of existential literature. It concludes the first and richest phase of Kierkegaard's pseudonymous authorship and is the text that philosophers look to first when attempting to define Kierkegaard's own philosophy. Familiar Kierkegaardian themes are introduced in the work, including truth as subjectivity, indirect communication, the leap, and the impossibility of forming a philosophical system for human existence. The Postscript sums up the aims of the preceding pseudonymous works and opens the way to the (...) next part of Kierkegaard's increasingly tempestuous life: it can thus be seen as a cornerstone of his philosophical thought. This volume offers the work in a new and accessible translation by Alastair Hannay, together with an introduction that sets the work in its philosophical and historical contexts. (shrink)

Abstract:During the early 19th century, a peculiarly systematic way of organizing books emerged in Germany. This systematization, which purported to be a rational organization of subject matter, was an outgrowth of the philosophy of Hegel. This article attempts to outline Hegel's organizational practice. It argues that Hegel's encyclopedia was a reaction against the Enlightenment encyclopedia, and that it attempted to restore the systematic mindset of pre-modern reference books. Yet it did this, not in a straightforward fashion, but by developing a (...) method for organizing material that both stresses the interconnectedness of knowledge and promises to be highly scalable. In its attempt to trace the Hegelian organizational method, this article revisits and calls attention to a forgotten work in Hegel scholarship by Michael John Petry, who was the first writer to seriously stress the importance of classification in Hegel's work. This article is an attempt to demonstrate that Hegelianism and information organization can be brought into fruitful and mutually beneficial dialogue. (shrink)

In Alfonso de Cartagena's 'Memoriale virtutum' (1422) María Morrás and Jeremy Lawrance offer a new edition from the manuscripts of a compilation of Aristotle's Nicomachean Ethics addressed by the major Castilian intellectual of the day, bishop Alfonso de Cartagena, to the heir to the throne of Portugal, crown prince Duarte. The work was a speculum principis, an education for the future king in the virtues suitable to a statesman; Cartagena's choice of Aristotle was thus a significant index of the advent (...) of new Renaissance ideas. This edition shows how the "memorial" throws light on the ideological transformation of society those ideas would bring, setting new ethical guidelines for the ruling class at the crossroads between medieval feudalism and Renaissance absolutism. (shrink)

In 2018, the Chinese scientist He Jiankui presented his research at the Second International Summit on Human Genome Editing in Hong Kong. While it was intended that he facilitate a workshop, he was instead called on to present his research in heritable human genome editing, where he made the announcement that he had taken great strides in advancement of his research, to the extent that he had gene-edited human embryos and that this had resulted in the live births of two (...) children. While his research ethic and methodology was interrogated, he insisted that two children, twin girls, had been born healthy and that there was another pregnancy (at the time) where birth of a third gene edited child would be imminent. This announcement generated a ripple effect in the scientific community and exposed the gaps in regulation and absence of law relating to the technology. This resulted in a flurry of activity and conversation around regulation of the technology, which scientists stated was not ready for human trials. This article reviews the Third Summit which was held in London in March 2023 and comments on the latest developments in the regulation of heritable human genome editing. (shrink)

Vizantiĭsʹkyĭ neoplatonizm i︠a︡k predmet relihii︠e︡znavchoho ta istoryko-filosofsʹkoho doslidz︠h︡enni︠a︡ -- Formuvanni︠a︡ vizantiĭsʹkoho neoplatonizmu u tvorakh Ĭoana Filopona (Dionisii︠a︡ Areopahita) -- Filosofii︠a︡ butti︠a︡ Maksyma Spovidnyka--kulʹminat︠s︡ii︠a︡ rozvytku vizantiĭsʹkoho neoplatonizmu -- Vizantiĭsʹkyĭ neoplatonichnyĭ esent︠s︡ializm kint︠s︡i︠a︡ VII-pochatku XIV stolitʹ -- Palamizm i︠a︡k osoblyva forma vizantiĭsʹkoho neoplatonizmu.