The Standards of Ethical Conduct for Management Accountants (Statement 1C) promulgated by the National Association of Accountants on June 1, 1983, are described and critiqued in this article. Four major issues related to the issuance of the standards are discussed: (1) What are the basic requirements of any ethical system? Does Statement IC meet these requirements? (2) Should a professional be ethical? (3) If ethical behavior is desirable for management accountants, should such standards be formally expressed in writing? (4) If (...) the standards are expressed in writing, what format should be adopted for the content and how should the standards be expressed? (shrink)

In this essay, we defend the design of the Salk polio vaccine trial and try to put some limits on the role schemata should play in designing clinical research studies. Our presentation is structured as a response to de Freitas and Pietrobon who identified the CONSORT statement as a schema that would have, had it existed at the time, ruled out the design of the Salk polio vaccine trial of 1954 in favor of a completely randomized controlled clinical trial. We (...) argue that large-scale public health interventions often require evidence beyond simple efficacy, the limit of what an RCT can provide, and that the design actually adopted for the Salk trial represented a reasonable—albeit imperfect—compromise. This is of more than historical interest in that many contemporary studies are of the scale and scope to require a more pragmatic, rather than explanatory, approach to study design. (shrink)

It is perhaps most useful to approach the Doctor-Patient relationship (DPR) by admitting that it’s complicated. We review some of the strategies that have been employed to mitigate this complexity, zeroing in on one that promises to capture the main features of the DPR without eliminating some of its more important, existential components; pieces of the puzzle that must be retained if we are to avoid oversimplification and the errors that can arise by ignoring important foundational properties. We believe that (...) a useful way to look at the DPR and to capture essential features that must be balanced in the process is provided by Partnership Theory and its definition in terms of the so-called domination and partnership systems. We apply this theory to the DPR and investigate the implications of this application to health care. We see that in the absence of mitigating circumstances, adoption of the patient-as-partner model serves healthcare well and is flexible enough to accommodate circumstances that dictate modifications. (shrink)

Este ensayo, presentado en la conferencia SPEP 2024 en Rochester, NY (EE. UU.), complementa la charla de Alan Schrift sobre 'Deleuze Universitaire' (que vincula los libros de Deleuze con los temas de los cursos que enseñó y, en particular, con las materias anuales requeridas para preparar el examen nacional de la agrégation en Francia) al estudiar el lado experimental de la enseñanza de Deleuze en la universidad deliberadamente experimental, Vincennes, creada en 1968-69. Dada la importancia de Vincennes en sí misma (...) como un experimento educativo, la enseñanza de Deleuze allí desarrolla un tipo particular de pedagogía que rastreo, tanto durante su tiempo en Vincennes (hasta 1980) como en St. Denis-París 8 hasta su jubilación (1987). Finalmente, considero cómo el trabajo que realizó en estos seminarios constituye la base de varios proyectos en el 'más allá' de la jubilación de Deleuze. (shrink)

Friendship, in its nature, purpose, and effects, has been an important concern of philosophy since antiquity. It was of particular significance in the life of Gilles Deleuze, one of the most original and influential philosophers of the late twentieth century. Taking L'Abécédaire de Gilles Deleuze -- an eight-hour video interview that was intended to be aired only after Deleuze's death -- as a key source, Charles J. Stivale examines the role of friendship as it appears in Deleuze's work and (...) life. Stivale develops a zigzag methodology practiced by Deleuze himself to explore several concepts as they relate to friendship and to discern how friendship shifts, slips, and creates movement between Deleuze and specific friends. The first section of this study discusses the elements of creativity, pedagogy, and literature that appear implicitly and explicitly in his work. The second section focuses on Deleuze's friendships with Foucault, Derrida, Claire Parnet, and Félix Guattari and reveals his conception of friendship as an ultimately impersonal form of intensity that goes beyond personal relationships. Stivale's analysis offers an intimate view into the thought of one of the greatest thinkers of our time. (shrink)

Research shows that the physician’s personal attributes and social characteristics have a strong association with their end-of-life decision making. Despite efforts to increase patient, family and surrogate input into EOL decision making, research shows the physician’s input to be dominant. Our research finds that physician’s social values, independent of religiosity, have a significant association with physician’s tendency to withhold or withdraw life sustaining, EOL treatments. It is suggested that physicians employ personal social values in their EOL medical coping, because they (...) have to cope with existential dilemmas posed by the mystery of death, and left unresolved by medical decision making mechanisms such as advanced directives and hospital ethics committees. (shrink)

This volume sets Berkeley's philosophy in its historical context by providing selections from: firstly, works that deeply influenced Berkeley as he formed his main doctrines; secondly, works that illuminate the philosophical climate in which those doctrines were formed; and thirdly, works that display Berkeley's subsequent philosophical influence. The first category is represented by selections from Descartes, Malebranche, Bayle, and Locke; the second category includes extracts from such thinkers as Regius, Lanion, Arnauld, Lee, and Norris; while reactions to Berkeley, both positive (...) and negative, are drawn from a wide range of thinkers - Leibniz, Baxter, Hume, Diderot, Voltaire, Reid, Kant, Herder, and Mill. (shrink)

Technical expertise must be accompanied by an appreciation of the social, political, and moral questions involved in its application. However, because such questions do not serve a utilitarian purpose in achieving short-term economic advantage, they are generally considered as superfluous frills, lying outside the framework of technical education. Therefore, a new philosophy is proposed—one that incorporates values thought to be important for a humane, just, and sustainable society. The author shares a perspective gained from 15 years of engineering experience in (...) industry and 15 years of community college teaching in engineering and technology. (shrink)

Identifying what the differences are or ought to be between Catholic health care organizations and their non-Catholic counterparts is the subject of great debate. The author responds to the essays in this volume by Dennis Brodeur, Clarke E. Cochran and Christopher J. Kauffman, each of which represents a different perspective in the discussion of what is unique about Catholic health care.

That dichotomization is, at least under certain circumstances, a bad idea is not news. A well-known, early example is the biblical story of King Solomon, who used the absurdity of the procedure to help adjudicate a dispute between two women who each claimed to be the mother of a contested child. Solomon reasoned that his proposal to split the child into two, giving half to each woman, would be abhorrent to the real mother, and when one of the women objected (...) while the other thought the proposal was "only fair," the choice between the women was made obvious.Things, however, are not always so clear-cut, and it is not difficult to find arguments that point to the advantages that accrue to those that simplify matters.... (shrink)

An axiomatic treatment of the relation part of is shown to lead naturally to an account of the ways in which parts of things are matched. The determination of matchings by the properties of parts and by the relations between parts is discussed and shown to be relevant to certain classificatory problems in science. The connexions between matchings and symmetries of parts are explored, and a general account is given of the ways in which ambiguities in the matching of parts (...) may be resolved. (shrink)

The second volume of companion books on comparative student discipline identifies the best practices in dealing with student misconduct, on six continents, in a legally sound manner.

Although Gilles Deleuze never wanted a film to be made about him, he agreed to Claire Parnet's proposal to film a series of conversations in which each letter of the alphabet would evoke a word: From A to Z. These DVDs, elegantly transtlated and subtitled in English, make these conversations available for English-speaking audiences? for the first time.In dialogue with Parnet, the philosopher exhibited the modest and thrilling transparency that his seminal works reveal. The sessions were taped when Deleuze was (...) already terminally ill; he and Parnet agreed that the film would not be shown publicly until after his death. The awareness of mortality floats through the dialogues, making them not just intellectually stimulating but also emotionally engaging. Because Parnet knew Deleuze so well, she was able to draw him out--as no one else had--to what might be the 1001st plateau: a place of brilliance, rigor, and charm.In "A as in Animal," for example, Deleuze vents his hatred of pets: "A bark," he declares, "really seems to me the stupidest cry." Instead, he praises the tick: "... in a nature teeming with life, [the tick] extracts three things": light, smell, and touch. This, he claims, in a sense is philosophy. "And that is your life's dream?" Parnet wryly asks. "That's what constitutes a world," he replies. For Deleuze, doing philosophy meant not just creating concepts but living a life in philosophy. Gilles Deleuze from A to Z presents the mind of a great philosopher at work. (shrink)