The American Institute of certified public accountants (AICPA) has promulgated a Code of Professional Conduct, which has served as the primary ethical standard for public accountants in the United States for more than 20 years. It is now out of date and needs to be replaced with a code of ethics. Just as U.S. generally accepted accounting principles are being migrated toward "principles-based accounting" as part of a convergence with international financial reporting standards, a similar process needs to occur with (...) ethics. This article organizes the primary rules of the AICPA Code around five essential virtues: objectivity, integrity, inquisitiveness, loyalty, and trustworthiness. These virtues correspond to the general principles set forth in the Code of Ethics for Professional Accountants of the International Federation of Accountants (IFAC). From this virtue ethics perspective, various rules of the AICPA Code are critiqued as being inadequate at best, and poorly crafted at worst. The article concludes with the proposition that principles-based ethics serves the profession and the financial reporting process better than the current rules-based approach. (shrink)

This book provides a systematic exploration of the relation between knowledge and factual awareness, arguing that knowledge is but one species of factual awareness and that we can understand the possession of objective reasons, the normativity of knowledge, and the nature of knowledge in terms of factual awareness. In this way, the state of factual awareness is, structurally and substantively, a more basic type of state than knowledge. If correct, this undermines a number of ways in which knowledge has been (...) regarded as ‘first’ in recent epistemology. (shrink)

The question of which is the logic that underlies quantum physics does not have an absolute answer, but only in relation to a conventional choice of interpretation . Most of the interpretations that have been offered work within the framework of classical logic. In contrast to these, we examine the corpuscular interpretation which is assumed in the application of non-distributive logic . The experiment in which single photons pass through a Mach-Zehnder interferometer is examined, indicating the difficulty of employing a (...) realist corpuscular interpretation in this context. One way to save this interpretation would be to use non-distributive logic to analyze the experiment, but this is not satisfactory . However, the use of an alethic modal logic solves the problem, blocking the argument that put the aforementioned corpuscular interpretation into difficulty. In the discussion of the conceptual problems involved, we suggest that a stochastic corpuscular interpretation is well adapted to this logical description. The project of extending this modal logical approach to other experiments in quantum physics, and of providing a rigorous logical treatment, is left open. (shrink)

For most of the two and a half centuries since Thomas Hearne first printed the poem now known as The Battle of Maldon, scholars have read it as a factual contemporary account by a well-informed observer of a historical event. The date and circumstances of the death of Byrhtnoth, ealdorman of Essex, are attested in surviving records independent of the poem; and his fame and deeds can be traced through the charters and wills of the reigns of kings Eadwig, Eadgar, (...) Eadweard, and Aethelred. Moreover, the identities of several of the members of Byrhtnoth's heorþwerod who died with him according to the poem can be surmised if not proved by existing documents, and their relationships to their fallen leader established. In 1926 E. D. Laborde put the final piece of reality into the puzzle by showing that the Northey Island causeway just south of Maldon on the Backwater fits exactly the complicated combination of geography and tide required by the scenes and events of the poem. Today the battle site on high ground on South House Farm opposite Northey Island is marked with crossed swords on Ordnance Survey maps, and the peculiarities of the tide at the causeway are used to explain the meaning of an otherwise obscure verse of the poem. jQuery.click { event.preventDefault(); }). (shrink)

This book traces the historical lineages of Alvin Plantinga’s religious epistemology from Plato through Augustine and Calvin. It focuses upon this epistemology as a philosophical interpretation of what is generally taken to be a narrow theological doctrine. The author provides a textually based and closely reasoned introduction to the epistemological ideas of Plato, Augustine, Calvin, Plantinga, and several other writers and shows the continuity of a certain approach to the knowledge of God; it may be called the Platonic—Augustinian—Reformed approach.

In this paper, I offer something of a prolegomenon, outlining some areas in which certain strands of biblical theology and analytic theological reflection can be mutually informative. To do so, my paper unfolds in three ways. In the first section, I provide some reasons to think that biblical theologians are onto a reading of Scripture that merits the attention of analytic theologians. In section II, I outline some areas in the biblical theological data that would benefit from analytic exploration and (...) reflection. Finally, in sections III and IV, I present a test case: the imago Dei and the importance of the future bodily resurrection. This should help show how this strand of biblical theology and analytic theological reflection can be mutually informative. (shrink)

Legal Validity Legal validity governs the enforceability of law, and the standard of legal validity enhances or restricts the ability of the political ruler to enforce his will through legal coercion. Western law adopts three competing standards of legal validity. Each standard emphasizes a different dimension of law (Berman 1988, p. 779), and each has […].

In this article, I outline a strategy for challenging J.L. Schellenberg’s hiddenness argument, and specifically the premise within the argument that asserts the existence of what Schellenberg calls nonresistant nonbelief. Drawing on some of the philosophical resources of skeptical theism, I show how this premise is based on a particular “noseeum assumption”—what I call Schellenberg’s Noseeum Assumption—that underwrites a particular “noseeum argument.” This assumption is that, regarding putative nonresistant nonbelievers, more likely than not we’d detect these nonbelievers’ resistance toward God (...) if there were any. I give reasons for thinking that it is not more reasonable to affirm than to refrain from affirming Schellenberg’s Noseeum Assumption, and so reason to think that the hiddenness argument is not a good argument for atheism. I also defend the strategy I outline against several objections. (shrink)

The paper formulates and proves a strengthening of 'Frege's Theorem', which states that axioms for second-order arithmetic are derivable in second-order logic from Hume's Principle, which itself says that the number of Fs is the same as the number of Gs just in case the Fs and Gs are equinumerous. The improvement consists in restricting this claim to finite concepts, so that nothing is claimed about the circumstances under which infinite concepts have the same number. 'Finite Hume's Principle' also suffices (...) for the derivation of axioms for arithmetic and, indeed, is equivalent to a version of them, in the presence of Frege's definitions of the primitive expressions of the language of arithmetic. The philosophical significance of this result is also discussed. (shrink)

Este artigo procura desenvolver o âmbito da assim chamada ontopolítica como contribuição original do pensamento do G. Deleuze para a filosofia política contemporânea. Com este objetivo, veremos que Deleuze toma o conceito de poder em Foucault e lhe confere alçada ontológica. Este conceito de poder dá acesso a outro elemento importante da filosofia política deleuzeana, ou seja, o estudo dos diagramas históricos do poder nas denominadas sociedades disciplinar e de controle. Com o diagrama de funcionamento das mesmas podemos entender qual (...) o retrato deleuzeano para a democracia em sociedades contemporâneas. Adentrando a ontopolítica deleuzeana, nos dedicaremos aos conceitos de maioria, minoria e devir-minoritário. É neste ponto que se faz o encontro da ontopolítica de Deleuze com a ontologia matemática de Ch. Sanders Peirce. Acontece que os conceitos ontopolíticos de Deleuze, além de sua vinculação com uma ontologia do poder, recebem também um tratamento matemático, tendo em vista certas noções aritméticas e geométricas. As maiorias e minorias são conjuntos contáveis que são atravessados por devires não contáveis. Com isso, chegaremos ao ponto central do presente artigo, onde realizamos uma incursão inicial à imagem dos conceitos de maioria e minoria em Deleuze, com base na teoria das coleções e multidões de C. S. Peirce, principalmente com relação à ontologia matemática nela incluída. Quanto a isso, a principal operação será mostrar de que forma a distinção deleuzeana entre maiorias/minorias contáveis e devir-minoritário não contável pode ser escandida em termos de coleções discretas denominadas enumeráveis, denumeráveis e abnumeráveis ou pós-numeráveis, de acordo com a terminologia de Peirce. (shrink)

Some believe that evidence for the big bang is evidence for the existence of god. Who else, they ask, could have caused such a thing? In this paper, I evaluate the big bang argument, compare it with the traditional first-cause argument, and consider the relative plausibility of various natural explanations of the big bang.

O livro Bioética e Biodireito – Fim da Vida reúne diversos temas inovadores e de total relevância frente às inovações tecnológicas e estudos relacionados à Bioética, ao Biodireito, ao direito de morrer e à escolha por um processo de morrer humanizado, bem como as proposições doutrinárias e jurisprudenciais sobre o patenteamento do material genético humano que vislumbra para análise comparativa das legislações de propriedade intelectual de alguns países da América Latina, bem como as especificidades da Diretiva Biotecnológica 44/98. Sendo tema (...) de grande relevância às decisões sobre o fim da vida, não somente abordando o conceito de pessoa humana para, mediante o es elecimento de um referencial antropológico – filosófico, estudando a questão da discussão que hoje se trava entre a solução da oferta de uma morte digna ou de um processo de morrer com cuidados que respeitem a dignidade humana, inclusive na fase final da vida, bem como a relevante consideração de aspectos regulatórios e procedimentais necessários para a garantia efetiva do direito à autodeterminação no fim de vida para que não seja uma defesa vazia do ou pelo formalismo, mas uma forma de assegurar o mais amplo respeito à autonomia e a dignidade humana. (shrink)

The theory of the firm has recently undergone a dramatic transformation, drawing heavily on the pathbreaking work of Armen Alchian. This volume explores his contribution to the debate, including essays by Harold Demetz, Ben Klein, Jerry Jordan and Art Devany.

This paper explores the implications of Manfred Kuehn’s observation that Kant’s claim in Religion within the Boundaries of Mere Reason that the ethical community must be a community under God seems “a bit strained.” After clarifying Kant’s train of thought that results in his conception of the ethical community in the form of the “visible church,” the paper argues that the seemingly strong religious dimension may be misleading. If we understand the ethical community to be the development of the kingdom (...) of ends in the Groundwork, it becomes apparent that Kant’s notion of God’s “sovereignty” over the ethical community is a shared sovereignty lodged in rationality and not in God’s own will. The “strain” that Kuehn senses thus suggests the potentially gratuitous nature of Kant’s references to God’s sovereignty over the ethical community. Despite the initial appearances, Kant’s account of the ethical community in the form of the visible church is, over the long term, closer to a secularizing move than to a robustly religious one. (shrink)

ALBUQUERQUE JR., Valdevino. “Dá glória e recebe”: a expressão mítico-ritual nos “corinhos de fogo” no culto [neo]pentecostal. 2014. Dissertação – Mestrado em Ciência da Religião, Instituto de Ciências Humanas, Universidade Federal de Juiz de Fora, Juiz de Fora, MG.

Against its prominent compatiblist and libertarian opponents, I defend Galen Strawson's Basic Argument for the impossibility of moral responsibility. Against John Martin Fischer, I argue that the Basic Argument does not rely on the premise that an agent can be responsible for an action only if he is responsible for every factor contributing to that action. Against Alfred Mele and Randolph Clarke, I argue that it is absurd to believe that an agent can be responsible for an action when no (...) factor contributing to that action is up to that agent. Against Derk Pereboom and Clarke, I argue that the versions of agent-causal libertarianism they claim can immunize the agent to the Basic Argument actually fail to do so. Against Robert Kane, I argue that the Basic Argument does not rely on the premise that simply the presence of indeterministic factors in the process of bringing an action about is itself what rules out the agent's chance for being responsible for that action. (shrink)