The attention being paid to ethics education in accounting has been increasing, especially after the corporate accounting scandals at the turn of the century. This paper provides a comprehensive overview of the existing research in the field of ethics education in accounting. To synthesize past research, a bibliometric analysis that references 134 primary studies is performed and three bibliometric methods are applied. First, we visualize the historical evolution of ethics education in accounting research through historiography. Second, we use bibliographic coupling (...) to identify clusters of ethics education in accounting research before, during, and after major corporate scandals. Third, we perform a co-word analysis to connect the identified patterns into a map of a contextual space. The results reveal, in each decade, not only an increasing academic focus on this field of research, but also an increasing number of different research clusters. While the clusters Factors affecting moral judgement, Perception of ethics, and Lack of ethics topics in the last research period develop further from the respective clusters in the previous periods, Accounting beyond technical skills, Integration of ethics in accounting education, Use of developed ethics frameworks, and Professional values on the contrary develop anew in the last decade, as a consequence of a growing demand for teaching ethics. Overall, the paper presents the development patterns of ethics education in accounting research and sets up a research agenda that encourages future research. (shrink)
In 1951, the eight o’clock nightly news reported on Jean-Paul Sartre for the first time. By the end of the twentieth century, more than 3,500 programs dealing with philosophy and its practitioners—including Bachelard, Badiou, Foucault, Lyotard, and Lévy—had aired on French television. According to Tamara Chaplin, this enduring commitment to bringing the most abstract and least visual of disciplines to the French public challenges our very assumptions about the incompatibility of elite culture and mass media. Indeed, it belies the (...) conviction that television is inevitably anti-intellectual and the quintessential archenemy of the book. Chaplin argues that the history of the televising of philosophy is crucial to understanding the struggle over French national identity in the postwar period. Linking this history to decolonization, modernization, and globalization, _Turning On the Mind _claims that we can understand neither the markedly public role that philosophy came to play in French society during the late twentieth century nor the renewed interest in ethics and political philosophy in the early twenty-first unless we acknowledge the work of television. Throughout, Chaplin insists that we jettison presumptions about the anti-intellectual nature of the visual field, engages critical questions about the survival of national cultures in a globalizing world, and encourages us to rethink philosophy itself, ultimately asserting that the content of the discipline is indivisible from the new media forms in which it has found expression. (shrink)
This volume collects four published articles by the late Tamara Horowitz and two unpublished papers on decision theory: "Making Rational Decisions When Preferences Cycle" and the monograph-length "The Backtracking Fallacy." An introduction is provided by editor Joseph Camp. Horowitz preferred to recognize the diversity of rationality, both practical and theoretical rationality. She resisted the temptation to accept simple theories of rationality that are quick to characterize ordinary reasoning as fallacious. This broadly humanist approach to philosophy is exemplified by the (...) articles in this collection. As just one example, in "The Backtracking Fallacy," she argues that there are policies for decision-making a person may adopt if the person prefers to do so, but need not adopt. A person who employs such a policy no longer can regard standard expected utility theory as exceptionless, thereby sacrificing theoretical simplicity. But it is a mistake, Horowitz argues, to preserve theoretical simplicity by falsifying the decision making methods real people really use. (shrink)
In Absolute Music: The History of an Idea, Mark Evan Bonds presents a magisterial history of absolute music—a term Richard Wagner first coined in 1846, and yet which Bonds believes existed as an ‘idea’ going all the way back to Ancient Greece. Drawing primarily on the work of new musicologists in the United States in the 1980s as his point of departure, Bonds defines absolute music as a ‘regulative concept’ that allows him to discuss the ‘relationship between music’s perceived essence (...) and its effect’.1 1 The ‘essence-effect’ binarism provides a unique angle for his history, yet also locks his discussion into a conceptual framework that leads to either/or conclusions about absolute music’s moral, social, and aesthetic value. (shrink)
This essay begins with a Berlin memorial to the victims of National Socialist “euthanasia” killings first unveiled in 2014. The open-air structure was the fourth such major public memorial in the German capital, having followed earlier memorials already established for Jewish victims of Nazi atrocity in 2005, German victims of homosexual persecution in 2008, and Sinti and Roma victims in 2012. Planning for the systematic persecution and extermination of at least 300,000 infants, adolescents, and adults deemed “life unworthy of life” (...) long preceded and extended beyond the 12-year Nazi period of massacre linked to other victim groups. Yet those constructing collective memory projects in Berlin appear to consider these particular victims as an afterthought, secondary to the other groups. Rather than address the commemorations themselves, this essay addresses the sequence in which they have appeared in order to demonstrate a pattern of first-victimized/last-recognized. I argue that the massacre of Jews, Roma, homosexuals, and others had to come into legal jurisprudence, scholarship, and public memory projects first before the murdered disabled body and its related memorialization could be legitimized as a category of violence important in and of itself. I argue further that the delay is rooted in a shared trans-Atlantic history that has failed to interrogate disability in terms of the social and cultural values that categorize and stigmatize it. Instead, the disabled body has been seen as both a physical embodiment of incapacity and a monolith that defies historicization. An examination of the broader foundation behind delayed study and representation that recognizes the intersection of racism and ableism allows us to reconfigure our analysis of violence and provides fertile ground from which to make connections to contemporary iterations still playing out in the present. (shrink)
This volume offers a collective critical engagement with the thought of Charles Travis, a leading contemporary philosopher of language and mind, and a scholar of the history of analytical philosophy. Twelve philosophers explore themes in his work, in sections focused on language, thought, and perception; and Travis responds.
The paper presents some pages of history of the First Ukrainian Theater of The Donbas - The All-Donbas State Ukrainian Drama Theater "Donderzhdrama". It covers its setting-up and operation milestones from the foundation in 1928 to 1935 when the Theater ceased to exist while merging with Artem Ukrainian Mobile Theater, based in Artemivsk. The author draws a conclusion that Donderzhdrama is the first independent Ukrainian theater in the Donbas rather than a branch of Franko Theater. From its foundation in 1928 (...) the Theater was based in the city of Stalino, having no permanent premises. It also faced such great problems as lack of funds and a clean-cut repertory plan as well as actors' turnover. Recollections about the operation in Stalino date back to only 1928 and 1929. In 1930-1934 the Theater performed outside Stalino, touring cities of the region and Ukraine. It is acknowledged that there are no archive documents regarding the setting up of Donderzhdrama as the first Ukrainian stationary theater of the Donbas. The Donderzhdrama staff comprised such actors as P. Poliova, R. Raisova, P. Shenchenko, L. Usatenko, D.I. Zhukov, Y. Khutorna, D. Gaidamaka, I. Avdienko, N. Reiska, Y. Shostakivska, O. Gorska, L. Zadniprovskyi, N. Bilodidova, stage directors Tetentiev, D. Shkliarskyi, Y. Shneiderman et al. In 1928 Donderzhdrama was headed by Stage Director D.I. Shkliarskyi. In 1931 Maria Adamska, a future Distinguished Artist of Ukraine, who was 15 at the time, embarked upon her creative career at the Theater. The Theater repertory included such plays as I. Mykytenko's "Personnel", Kirshon's "Humming Rails", Dniprovskyi's "Apple Captivity", Kulish's "Myna Mazalo", "First Horse Army", "Mine "Maria", "Street of My Joy", "Squadron Ruin", "My Friend" and others. (shrink)
The generalized second law of thermodynamics states that entropy always increases when all event horizons are attributed with an entropy proportional to their area. We test the generalized second law by investigating the change in entropy when dust, radiation and black holes cross a cosmological event horizon. We generalize for ﬂat, open and closed Friedmann–Robertson–Walker universes by using numerical calculations to determine the cosmological horizon evolution. In most cases, the loss of entropy from within the cosmological horizon is more than (...) balanced by an increase in cosmological event horizon entropy, maintaining the validity of the generalized second law of thermodynamics. However, an intriguing set of open universe models shows an apparent entropy decrease when black holes disappear over the cosmological event horizon. We anticipate that this apparent violation of the generalized second law will disappear when solutions are available for black holes embedded in arbitrary backgrounds. (shrink)
Leading experts and rising stars in the field explore whether cosmopolitanism becomes impossible in the theoretical framework that assumed the absence of a final ground. The questions that the volume addresses refer exactly to the foundational predicament that characterizes cosmopolitanism: How is it possible to think cosmopolitanism after the critique of foundations? Can cosmopolitanism be conceived without an ‘ultimate’ ground? Can we construct theories of cosmopolitanism without some certainties about the entire world or about the cosmos? Should we continue to (...) look for foundations of cosmopolitan rights, norms and values? Alternatively, should we aim towards cosmopolitanism without foundations or towards cosmopolitanism with ‘contingent foundations’? Could cosmopolitanism be the very attempt to come to terms with the failure of ultimate grounds? Written accessibly and contributing to key debates on political philosophy, and social and political thought, this volume advances the concept of post-foundational cosmopolitanism by bridging the polarised approaches to the concept. (shrink)
El trabajo identifica las fuentes teológicas patrísticas de la cosmología ambiental en el cristianismo ortodoxo manejadas en el pensamiento de Bartolomé, patriarca ecuménico de Constantinopla. El enfoque investigativo se enmarca en un proceso de análisis discursivo de carácter hermenéutico-interpretativo. Se observa que el despliegue de fuentes patrísticas usadas por el patriarca le permite construir profundos sentidos ambientales anclados en una visión cristiana que presenta canales de expresión desde una narrativa simbólica de corte religiosa, orientada a proporcionar soluciones a la crisis (...) planetaria que vive la humanidad contemporánea. (shrink)
Introduction to Marsilio Ficino's Philosophy (English translation): Intellectual Development: The Discovery of a Philosophical Gift. The Organic Worldview: Man as "Intellectual Hero." Psychology: The Soul as "the Midpoint of Everything." Epistemology: The Mind as "Infinite Power." Metaphysics: The Mind-Soul as "Intellect and Will." Aesthetics: The Soul as "Artist." Reception and Updated Bibliography (selection).
Im Bemühen darum, das philosophische und wissenschaftliche Werk des Jubilars zu würdigen, entstand ein thematisch und methodisch geschlossener Sammelband mit 34 Beiträgen zur Philosophie und Geistesgeschichte der Renaissance. Epochenübergreifend wird darin aufgezeigt, wie philosophische Probleme transformiert werden: sei es, daß sie neuen systematischen Zusammenhängen angepaßt werden oder daß sie sich in diesen neu stellen. Darüber hinaus bietet der Festschriftband eine Reihe von Aufsätzen zur Renaissancephilosophie. Insbesondere jene Beiträge, die neues Licht auf den Zusammenhang von Mathematik und Methodenproblem in der Philosophie (...) dieser Epoche werfen, dürften für die Forschung von höchstem Interesse sein. (shrink)
This article focuses on the follow question: Are human enhancement technologies likely to be justice impairing or justice promoting? We argue that human enhancement technologies may not be inherently just or unjust, but when situated within obtaining social contexts they are likely to exacerbate rather than alleviate social injustices.
El Krausismo ha sido considerado como uno de los movimientos más significativo e influyente en la historia del pensamiento español contemporáneo. Originado aparentemente en la elección arbitraria de Sanz del Río, en pocos años adquiere un importante desarrollo en los círculos intelectuales, adquiriendo una notable influencia entre el profesorado de Universidad y de Enseñanza Secundaria. Mariano Arés y Sanz fue el principal representante del movimiento en Salamanca en su dimensión más metafísica. Este artículo, tras reconstruir las líneas generales de su (...) curso de metafísica ofrece sus principales ideas acerca del conocimiento, pieza básica de su pensamiento metafísico. (shrink)
The contributors-philosophers, historians, and scientists-present famous scientific facts that began as mistaken theories, then they proceed to explore these and other discoveries that have resulted from failed ideas and how these failures relate to the development of science.
English translation of paper title: Action and Passion in the Renaissance. The Womanly and the Manly in Agrippa, Postel, and Bovelles. This paper uses the philosophy of Nicholas of Cusa and the Querelle des Femmes as historic backgrounds for how Agrippa of Nettesheim, Guillaum Postel, and Charles de Bovelles reconcile the notions of "male" and "female" in their respective philosophies.
It is a dominant view in the philosophical literature on the later Wittgenstein that Chomsky’s approach to the investigation of natural language stands in stark contrast to Wittgenstein’s, and that their respective conceptions of language and linguistic understanding are irreconcilable. The aim in this paper is to show that this view is largely incorrect and that the two approaches to language and its use are indeed compatible, notwithstanding their distinctive foci of interest. The author argues that there is a signifi (...) cant correspondence in at least five different areas of their work, and that once we pay attention to these there will be lesstemptation to see Wittgenstein and Chomsky as enemies. (shrink)
Zusammenfassung Der Artikel beschreibt Geschichte und Bedeutung der Tätigkeiten armenischer Orienthändler vor allem im Handel mit persischer Rohseide über den Kaspi-Wolgahandelsweg als Teil des globalen Handels- und Kommunikationsnetzwerkes der armenischen Kaufleute von Neu Julfa. Den Rahmen bilden sowohl internationale wie später auch innerarmenische Konkurrenz um das Recht auf Transithandel durch Russland sowie der Kampf russischer Kaufleute gegen die Bevorzugung der Armenier auf wirtschaftlich-rechtlichem Gebiet.
The Greek & Latin Roots of English approaches the study of Latin and Greek thematically: vocabulary is organized into various topics, from politics to philosophy, with chapters featuring cumulative exercises and notes to help students learn the pleasures of language study. The fifth edition features revised exercises, alphabetical vocabulary lists, and more.
"The Ethics of Medical Testing: Modern Medical Testing Is Shaped by a Troubled Legacy; Strict Guidelines Ensure Safe and Ethical Medical testing on Humans; Medical Testing on Humans Can Be Dangerous and Corrupt; Review Boards Are Inadequate to Ensure Ethical Medical Testing; Medical Testing on Prisoners Is Unethical and Should Be Outlawed; Medical Testing on Prisoners Can Be Done Ethically; Medical Testing on Children Involves Unique Considerations; Special Rules Help Ensure Medical Testing in Vulnerable Populations Remains Ethical; Using Animals for (...) Medical Testing Is Unethical and Unnecessary; Using Animals for Medical Testing Is Both Ethical and Essential; Genetic Testing Ushers in a New Era of Ethical Considerations; Prenatal Genetic Testing Creates Ethical Dilemmas for Parents; International Standards for Medical Testing Are Essential to Prevent Ethical Abuses; Medical Testing In Developing Countries Is Conducted Ethically; Ethicists Disagree About Medical Testing Without Consent During Crises"--. (shrink)
This chapter examines the impact of new concepts of time on the social clocks that individuals and families followed in the context of changing historical time. The type of "time" addressed here is not chronological in the strict sense. Its essence is timing—meaning coincidence, sequencing, coordination, and synchronization of various time clocks, those being individual, collective, and social structural. The chapter defines the concept of "timing" from a life-course and historical perspective. It compares the patterns and perceptions of timing of (...) three different cohorts in the United States. The chapter compares these patterns with those in Japan. An understanding of social change hinges to a large extent on the interaction between individual time and social-structural time. In this interaction, the family acts as an important mediator between individuals and the larger social processes. Transitions are processes of individual change within socially constructed timetables, which members of different cohorts undergo. Turning points are perceptual road marks along the life course. (shrink)