The authors empirically examine the nature and extent of ethical problems confronting senior level AICPA members (CPAs) and examine the effectiveness of partner actions and codes of ethics in reducing ethical problems. The results indicate that the most difficult ethical problems (frequency reported) were: client requests to alter tax returns and commit tax fraud, conflict of interest and independence, client requests to alter financial statements, personal-professional problems, and fee problems. Analysis of attitudes toward ethics in the accounting profession indicated that (...) (1) CPAs perceive that opportunities exist in the accounting profession to engage in unethical behavior, (2) CPAs, in general, do not believe that unethical behavior leads to success, and (3) when top management (partners) reprimand unethical behavior, the ethical problems perceived by CPAs seem to be reduced. (shrink)

The genetically-modified-organism (GMO) experience has been prominent in motivating science, industry, and regulatory communities to address the social and ethical dimensions of nanotechnology. However, there are some significant problems with the GMO-nanotech analogy. First, it overstates the likelihood of a GMO-like backlash against nanotechnology. Second, it invites misconceptions about the reasons for public engagement and social and ethical issues research as well as their appropriate roles in nanotech research, development, application, commercialization, and regulatory processes. After an explication of the standard (...) GMO-Nanotech analogy, these two problems are discussed in turn. (shrink)

Das »Richtige und das Gute« (1930), das ethische Hauptwerk W. D. Ross’, enthält eine Vielzahl wichtiger moralphilosophischer Thesen und Argumente, die bis in die Gegenwart kontrovers diskutiert werden. Im Mittelpunkt steht seine pluralistische Deontologie, der zufolge sich die richtige Handlung aus einer Abwägung der in der jeweiligen Situation relevanten und unableitbaren Prima-facie-Pflichten ergibt, von denen nur ein Teil auf die Optimierung der Handlungsfolgen bezogen ist. Diese Deontologie wurde zu einem modernen Klassiker unter den normativen ethischen Theorien. Darüber hinaus stellt Ross’ (...) These, dass moralische Intuitionen eine Quelle selbstevidenten Wissens sein können, einen wichtigen Referenzpunkt in Debatten um den erkenntnistheoretischen Fundamentalismus dar. Auch für die Handlungstheorie liefert Ross einflussreiche Argumente, wenn er die Ansicht vertritt, dass Pflichten nie ein bestimmtes Motiv des Handelnden zum Gegenstand haben können. Eine zentrale Stellung nimmt für Ross die Güterlehre ein, in welcher er von vier Grundgütern, Tugend, Wissen, Lust und Gerechtigkeit, ausgeht. Wurde Ross in den ersten Jahrzehnten des 20. Jahrhunderts im damaligen Großbritannien als ein herausragender Ethiker – einer der bedeutendsten des Jahrhunderts, auf Augenhöhe mit G.E. Moore – angesehen, wandelte sich das Meinungsbild in den folgenden Jahrzehnten unter dem Einfluss besonders des Logischen Positivismus und der Philosophie Wittgensteins. In den letzten Jahrzehnten ist jedoch wieder ein wachsendes Interesse an Ross’ Ethik festzustellen. Dabei wird »Das Richtige und das Gute« bisweilen sogar mit der »Nikomachischen Ethik«, Kants »Grundlegung« und Humes »Untersuchung über die Prinzipien der Moral« verglichen. (shrink)

A significant share of the U.S. federal R&D budget is devoted to large-scale, complex technological systems commonly referred to as "big science. " Over the last two decades, these systems have continued to grow in size, complexity, development time, and cost. At the same time, political changes in the United States, particularly the concern over government spending and the federal budget deficit, have made it more difficult for proponents to secure and preserve support for these programs over their lifetimes. Using (...) the U.S. space shuttle and space station programs as examples, the article shows that the political requirements for obtaining approval and funding for large and expensive research and development projects create conditions that reduce the likelihood that they will succeed technologically. The problems of technology-based projects like those of the U.S. space program are in fact deeply rooted in the American political process itself. (shrink)

This is the third of five chapters on good, and inquires into what kinds of things are intrinsically good. The first thing claimed as intrinsically good is virtuous disposition and action; the second is pleasure in itself. These two approaches are briefly analysed, with the goodness or badness of pleasure given particular attention. Ross concludes that four things can be seen to be intrinsically good—virtue, pleasure, the allocation of pleasure to the virtuous, and knowledge. He is unable to discover anything (...) that is intrinsically good that is not either one or a combination of these. (shrink)

This is the second of five chapters on good, and starts by making the point that it is around the question of the intrinsically good that the chief controversies about the nature of goodness or value revolve, for most theories of value may be divided into those that treat it as a quality and those that treat it as a relation between that which has value and something else ; Ross says that it seems clear that any view that treats (...) goodness as a relation between that which is good and something else denies that anything is intrinsically good. The chapter first discusses R. B. Perry's relational view of value—in the sense of good, and other theories that also identify goodness with some relation, either as a relation between that which is good and some or all of its elements, or as a relation between some or all of its elements, or as a relation between it or some or all of its elements and something else. Next, the psychological theories of good are discussed; these, as a rule, hold that a thing being good means either that some person or persons have some feelings towards it, or some person or persons think it to be good; this is an objective view of good. The rest of the chapter looks at both R. B. Perry's and G. E. Moore's arguments on these theories, at Ross's own views, at badness as incompatible with goodness or as an element of a good thing, at W. M. Urban's work on the question of values, and at B. Croce's arguments on value judgements. Ross concludes that the arguments in favour of thinking of value as an objective are no more successful than those in favour of treating it as a relation, and presents a lengthy validation of his conclusion, based largely on discussion of beauty and goodness. (shrink)

In this paper, we outline a theory of the nature of self-directed agents. What is distinctive about self-directed agents is their ability to anticipate interaction processes and to evaluate their performance, and thus their sensitivity to context. They can improve performance relative to goals, and can, in certain instances, construct new goals. We contrast self-directedness with reactive action processes that are not modifiable by the agent, though they may be modified by supra-agent processes such as populational adaptation or external design.Self-directedness (...) lies at the nexus of issues concerning the evolution and nature of intentionality, intelligence, and agency. It provides some insight into the evolution of intelligence because it helps explain how organisms are able to manage variable interaction processes, e.g., a hunting strategy that varies with prey type, ground condition, and hunger level. Simple self-directed organisms like bumblebees manage variability in one or a few dimensions. (shrink)

This is the fourth of five chapters on good, and looks at the question of whether goods are commensurable—measurable in degrees. As a preliminary, the question is asked as to whether pleasures are commensurable, and as a preliminary to that question, whether pleasures are comparable, and whether one pleasure can be said to be greater or more pleasant than another. The chapter examines two of three aspects of degrees of goodness: the commensuration of pleasures against one another; and the commensuration (...) of different states of knowledge against one another, including the dependence of the value of a state of knowledge on the nature of the state of mind, and the value of a state of opinion ; the third aspect, the balancing of virtuous actions and dispositions against one another, is examined in the next chapter. The question is then addressed as to whether virtue, knowledge, and pleasure can be compared in value—measured against one another; here, evidence is put forward to support Ross's view that pleasure is inferior in value to virtue and knowledge. The last part of the chapter looks at the relative value of moral goodness and value as ends in themselves. (shrink)

This is the last of five chapters on good, and examines moral goodness. Ross explains the concept of morally good as either being a certain sort of character or being related in one of certain definite ways to a certain sort of character. The matter of what kinds of things are morally good is then addressed, and further advances made in defining moral goodness. These begin by considering Immanuel Kant's views on the desire to do duty, and go on to (...) consider conscientious—or virtuous—actions, scales of moral goodness, types of good desire, and bad actions. (shrink)

This first chapter of Ross's book is devoted to an inquiry into the meaning of right. The interest throughout is ethical, with value only being discussed as far as it seems relevant. The first aspect addressed is the ambiguity inherent in any definition of the meaning of right. G. E. Moore's three definitions of a horse are discussed: these may be designated the arbitrary verbal definition, the verbal definition proper, and the definition that involves the sense of being reduced to (...) elements simpler than itself. These three types of definition are applied to the subsequent discussion of the meaning of right, which includes looking at the difference between right and duty, at moral goodness, at the reduction of right to elements simpler than itself, at right definable as productive of a certain outcome, at ethical principles, at hedonistic utilitarianism, and at the sociological school. (shrink)

Having discussed right in the first two chapters of the book, the remaining five discuss good, starting here with an analysis of the meaning of good. The analysis starts by showing that the senses in which ‘good’ is used can essentially be divided into two: adjunctive or attributive—to persons or things; and predicative. These two different usages are discussed in detail in the rest of the chapter.

This second chapter continues the inquiry into right started in the first, asking what makes right acts right. Historical attempts to state a single characteristic of all right actions that is the foundation of their rightness have been based on egoism and utilitarianism; these are not discussed except in so far as they are contrasted with the other theory put forward, which is G. E. Moore's theory suggesting that what makes actions right is that they are productive of good. The (...) main aspect of this addressed is that of duty, and the consideration leads to a rejection of the definition of right as just productive of the best possible consequences. The connection between the attributes of right and optimific is discussed, and the nature of acts that are right is explored in more detail. Two appendices follow Chapter II: the first discusses rights ; the second discusses punishment. (shrink)

The Right and the Good, a classic of twentieth-century philosophy by the eminent scholar Sir David Ross, is now presented in a new edition with a substantial introduction by Philip Stratton-Lake, a leading expert on Ross. Ross's book is the pinnacle of ethical intuitionism, which was the dominant moral theory in British philosophy for much of the nineteenth and early twentieth century. Intuitionism is now enjoying a considerable revival, and Stratton-Lake provides the context for a proper understanding of Ross's great (...) work today. (shrink)

What connexion is there between factual statements concerning God or man and moral judgments? That is the question which occasions this paper. Not long ago moral philosophers were wont to say that there is a logical gap between the two sorts of utterance to which I have just referred: that nothing follows in terms of moral value from a statement of fact, no ‘ought’ from any ‘is’. They recognised only one restriction on what may be said in terms of ‘ought’ (...) by what has been said in terms of ‘is’, namely that ‘ought’ implies ‘can’. It is manifest nonsense to say that anyone ought to do what he cannot do. But, this apart, they thought it possible without contradiction or anomaly to hold any conceivable factual belief and at the same time subscribe to any conceivable moral judgment. They would have held that it makes perfectly good sense to say, for example, ‘This is God’s will but it ought not to be done’ or ‘Men are not pigs but a good man will live like a pig’. Bizarre such judgments may be, they would have said, but nonsensical they are not. They conceived it to be their main business, as moral philosophers, to erect warning notices along the edge of the is-ought gap so that contemporary moralists would not fall headlong into it as so many of their predecessors, in less enlightened ages, had done. (shrink)

At the beginning of his book, Principles of Christian Theology, John Macquarrie says that theology ‘implicitly claims to have its place in the total intellectual endeavour of mankind’. The question I want to discuss is this: in what terms, if any, can that claim be justified?

I want to put forward a certain view of the logical foundation of religious belief. It is, in a sentence, the view that religious belief is constituted by the concept of god. This view will be discussed under three headings. First, I shall explain as clearly as I can what I mean by it. Secondly, I shall indicate what seem to me to be interesting parallels, both with regard to universes of discourse in general and to religious belief in particular, (...) between my idea of a constitutive concept and Wittgenstein's ideas of a fundamental proposition and a religious ‘picture’. Thirdly, I shall try to substantiate the view I take of the logical foundation of religious belief by rebutting three conceivable objections to it: namely, that it rests on an illegitimate craving for generality, that it is at variance with common usage, and that it consigns religious belief to an intellectual ghetto. (shrink)

It is sometimes suggested that the logic of religious language differs from other kinds of language. Or it is said that each ‘language-game’ has its own ‘logic’ and that, whatever usual language-games are played in the context of religion, there is something that could be called the ‘religious language-game’ which does not correspond to any other and, therefore, has its own peculiar logic. In either case, religious people are urged to make clear what this logic is, so that their utterances (...) may be understood and evaluated. (shrink)

In this paper we examine the study of minerals from the Renaissance to the early nineteenth century in the light of the work of Michel Foucault on the history of systems of thought. In spite of a certain number of theoretical problems, Foucault's enterprise opens up to the historian of science a vast terrain for exploration. But this is the place neither for a general exegesis nor for a general criticism of his position; our aim here is the more modest (...) one of taking certain points from Foucault's study,The order of things, and seeing how far they can be extended into an area not explicitly considered in that work. (shrink)

This study is an unusual contribution to the philosophy of mind in that it argues for the sometimes unfashionable view of dualism: that mind and matter are distinct and separate entities as Descartes believed. The author takes as his point of departure the imaginative hypothesis of disembodiment, which establishes the possibility of the mind's being a quite non-material thing. There are clear casual correlations between what is physical and what is mental, and the most serious issue confronting dualism since Descartes (...) has been how such an interaction is possible. Dr Hart sets out to answer this question by showing that the issue is as much about the nature of causation as it is about the natures of mind and matter. (shrink)