The International Federation of Accountants (IFAC) has issued a revised “Code of Ethics for Professional Accountants” (IFAC Code). The IFAC Code is intended to be a model code of ethics for national accounting organizations throughout the world. Prior research demonstrates that approximately 50% of IFAC member organizations have adopted the IFAC Code as their organizational code of conduct. There is therefore empirical evidence that international convergence of accounting ethical standards is occurring. We employ Hofstede’s ( 2008 , http://www.geert-hofstede.com/hofstede_dimensions.php ) cultural (...) dimensions in an attempt to empirically explain accounting organizations’ decisions about whether to adopt the IFAC Code or to retain their organization-specific code. Our results indicate that accounting organizations in cultures with high levels of Individualism and Uncertainty Avoidance are less likely to adopt the model IFAC Code. Organizations in high Individualism and Uncertainty Avoidance societies are therefore less likely to surrender the setting of ethical standards to an outside, international organization. (shrink)

Drawing on a landscape analysis of existing data-sharing initiatives, in-depth interviews with expert stakeholders, and public deliberations with community advisory panels across the U.S., we describe features of the evolving medical information commons. We identify participant-centricity and trustworthiness as the most important features of an MIC and discuss the implications for those seeking to create a sustainable, useful, and widely available collection of linked resources for research and other purposes.

Integrating concepts of maintenance and of origins is essential to explaining biological diversity. The unified theory of evolution attempts to find a common theme linking production rules inherent in biological systems, explaining the origin of biological order as a manifestation of the flow of energy and the flow of information on various spatial and temporal scales, with the recognition that natural selection is an evolutionarily relevant process. Biological systems persist in space and time by transfor ming energy from one state (...) to another in a manner that generates structures which allows the system to continue to persist. Two classes of energetic transformations allow this; heat-generating transformations, resulting in a net loss of energy from the system, and conservative transformations, changing unusable energy into states that can be stored and used subsequently. All conservative transformations in biological systems are coupled with heat-generating transformations; hence, inherent biological production, or genealogical proesses, is positively entropic. There is a self-organizing phenomenology common to genealogical phenomena, which imparts an arrow of time to biological systems. Natural selection, which by itself is time-reversible, contributes to the organization of the self-organized genealogical trajectories. The interplay of genealogical (diversity-promoting) and selective (diversity-limiting) processes produces biological order to which the primary contribution is genealogical history. Dynamic changes occuring on times scales shorter than speciation rates are microevolutionary; those occuring on time scales longer than speciation rates are macroevolutionary. Macroevolutionary processes are neither redicible to, nor autonomous from, microevolutionary processes. (shrink)

Pancreatitis is a complex, progressively destructive inflammatory disorder. Alcohol was long thought to be the primary causative agent, but genetic contributions have been of interest since the discovery that rare PRSS1, CFTR and SPINK1 variants were associated with pancreatitis risk. We now report two associations at genome-wide significance identified and replicated at PRSS1-PRSS2 and X-linked CLDN2 through a two-stage genome-wide study. The PRSS1 variant likely affects disease susceptibility by altering expression of the primary trypsinogen gene. The CLDN2 risk allele is (...) associated with atypical localization of claudin-2 in pancreatic acinar cells. The homozygous CLDN2 genotype confers the greatest risk, and its alleles interact with alcohol consumption to amplify risk. These results could partially explain the high frequency of alcohol-related pancreatitis in men. © 2012 Nature America, Inc. All rights reserved. (shrink)

This book is a collection of secondary essays on America's most important philosophic thinkers—statesmen, judges, writers, educators, and activists—from the colonial period to the present. Each essay is a comprehensive introduction to the thought of a noted American on the fundamental meaning of the American regime.

This volume explores how Catholicism began and continues to open its doors to the wider world and to other confessions in embracing ecumenism, thanks to the vision and legacy of the Second Vatican Council. It explores such themes as the twentieth century context preceding the council; parallels between Vatican II and previous councils; its distinctively pastoral character; the legacy of the council in relation to issues such as church-world dynamics, as well as to ethics, social justice, economic activity. Several chapters (...) discuss the role of women in the church before, during, and since the council. Others discern inculturation in relation to Vatican II. The book also contains a wide and original range of ecumenical considerations of the council, including by and in relation to Free Church, Reformed, Orthodox, and Anglican perspectives. Finally, it considers the Council’s ongoing promise and remaining challenges with regard to ecumenical issues, including a groundbreaking essay on the future of ecumenical dialogue by Cardinal Walter Kasper. (shrink)

Peter Abelard (1079–1142 ce) was the most wide‐ranging philosopher of the twelfth century. He quickly established himself as a leading teacher of logic in and near Paris shortly after 1100. After his affair with Heloise, and his subsequent castration, Abelard became a monk, but he returned to teaching in the Paris schools until 1140, when his work was condemned by a Church Council at Sens. His logical writings were based around discussion of the “Old Logic”: Porphyry's Isagoge, aristotle'S Categories and (...) On Interpretation and boethius'S textbook on topical inference. They comprise a freestanding Dialectica (“Logic”; probably c.1116), a set of commentaries (known as the Logica [Ingredientibus], c. 1119) and a later (c. 1125) commentary on the Isagoge (Logica Nostrorum Petititoni Sociorum or Glossulae). In a work Abelard called his Theologia, issued in three main versions (between 1120 and c.1134), he attempted a logical analysis of trinitarian relations and explored the philosophical problems surrounding God's claims to omnipotence and omniscience. The Collationes (“Debates,” also known as “Dialogue between a Christian, a Philosopher and a Jew”; probably c.1130) present a rational investigation into the nature of the highest good, in which the Christian and the Philosopher (who seems to be modeled on a philosopher of pagan antiquity) are remarkably in agreement. The unfinished Scito teipsum (“Know thyself,” also known as the “Ethics”; c.1138) analyses moral action. (shrink)

The Morality of Happiness By Julia Annas, Oxford University Press, 1993. Pp. x + 502. ISBN 0–19–507999‐X. £45.00 (hbk), £13.99 (pbk).Dimensions of Creativity By Margaret A. Boden (ed.) MIT Press, 1994. Pp. 242. ISBN 0–262–02368–7. £24.95.Thomas Hobbes and the Science of Moral Virtue By David Boonin‐Vail, Cambridge University Press, 1994. Pp. 219. ISBN 0–521–46209–6. £37.50.Reason and Rhetoric in the Philosophy of Hobbes By Quentin Skinner, Cambridge University Press, 1996. Pp. 477. ISBN 0–521–55436–5. £35.00.Being and the Between By William Desmond, State (...) University of New York Press, 1995. Pp. 557. ISBN 0–7914–2271–2. $19.95.Perplexity and Ultimacy By William Desmond, State University of New York Press, 1995. Pp. 263. ISBN 0–7914–2387–5. $19.95.Evidence and Inquiry: Towards Reconstruction in Epistemology By Susan Haack, Blackwell Publishers, 1994. Pp. x + 259. ISBN 0–631–19679‐X/£14.99 (pbk).Kant's Intuitionalism: A Commentary on the Transcendental Aesthetic By Lorne Falkenstein, University of Toronto Press, 1996. Pp. xvii + 465. ISBN 0–8020–2973–6. $70.00.The Metaphysics of Free Will By John Martin Fischer, Blackwell, 1995. Pp. ix + 273. ISBN 1–55786–8573. £14.99.Identification Papers By Diana Fuss, Routledge, 1995. Pp. 179. ISBN 0–415–90886–8. $16.95.Rorty and Pragmatism: The Philosopher Responds to his Critics Edited by Herman J. Saatkamp, Jr., Vanderbilt University Press, 1995. ISBN 0–8265–1263–1 $24.95.Nietzsche's French Legacy: a Genealogy of Poststructuralism By Alan D. Schrift, Routledge, 1995. Pp. xviii + 198. ISBN 0–415–91146‐X. £40.00.Causal Cognition ‐ A Multidisciplinary Debate Edited by Dan Sperber, David Premack, and Ann James Premack, Clarendon Press, 1995. Pp. 670. ISBN 0–19–852314–9. £00.00. (shrink)

Although it is frequently asserted that Greek poleis routinely laid legal claim to marine fisheries or even territorial waters, making them subject to special taxes and regulation, these assertions have little or no foundation in the evidence. For Greek fishermen the sea was freely and openly accessible, a fact that reflects the limited regulatory reach of ancient poleis. This evidence for the legal status of the sea and its fisheries is mirrored by our evidence for the status of marine fishermen, (...) conceived of as comprising distinct communities existing largely outside the legal and social structures of the polis. (shrink)

Functional near-infrared spectroscopy is a neuroimaging technique that has undergone tremendous growth over the last decade due to methodological advantages over other measures of brain activation. The action-observation network, a system of brain structures proposed to have “mirroring” abilities, has been studied in humans through neural measures such as fMRI and electroencephalogram ; however, limitations of these methods are problematic for AON paradigms. For this reason, fNIRS is proposed as a solution to investigating the AON in humans. The present review (...) article briefly summarizes previous neural findings in the AON and examines the state of AON research using fNIRS in adults. A total of 14 fNIRS articles are discussed, paying particular attention to methodological choices and considerations while summarizing the general findings to aid in developing better protocols to study the AON through fNIRS. Additionally, future directions of this work are discussed, specifically in relation to researching AON development and potential multimodal imaging applications. (shrink)

Video ethics in educational research involving children is a recent topic that has arisen since the increase in the use of visual mediums in research especially with the development of new and ubiquitous internet technologies and social media. This paper emerged as an expressed concerned by a group of scholars associated with the new Video Journal of Education and Pedagogy that was established in 2016. The paper is the result of a collective writing process over a period of a few (...) months that discusses visual studies in education and visual ethics in relation to qualitative research in education, and as it applies to children. The article also uses the newly established convention of open review, publishing the results with the paper. (shrink)

Measuring neuronal activity with electrophysiological methods may be useful in detecting neurological dysfunctions, such as mild traumatic brain injury (mTBI). This approach may be particularly valuable for rapid detection in at-risk populations including military service members and athletes. Electrophysiological methods, such as quantitative electroencephalography (qEEG) and recording event-related potentials (ERPs) may be promising; however, the field is nascent and significant controversy exists on the efficacy and accuracy of the approaches as diagnostic tools. For example, the specific measures derived from an (...) electroencephalogram (EEG) that are most suitable as markers of dysfunction have not been clearly established. A study was conducted to summarize and evaluate the statistical rigor of evidence on the overall utility of qEEG as an mTBI detection tool. The analysis evaluated qEEG measures/parameters that may be most suitable as fieldable diagnostic tools, identified other types of EEG measures and analysis methods of promise, recommended specific measures and analysis methods for further development as mTBI detection tools, identified research gaps in the field, and recommended future research and development thrust areas. The qEEG study group formed the following conclusions: 1. Individual qEEG measures provide limited diagnostic utility for mTBI. However, many measures can be important features of qEEG discriminant functions, which do show significant promise as mTBI detection tools. 2. ERPs offer utility in mTBI detection. In fact, evidence indicates that ERPs can identify abnormalities in cases where EEGs alone are nondisclosing. 3. The standard mathematical procedures used in the characterization of mTBI EEGs should be expanded to incorporate newer methods of analysis including nonlinear dynamical analysis, complexity measures, analysis of causal interactions, graph theory and information dynamics. 4. and 5. are too long to include here. (shrink)

To hold an environmental ethic is to hold that non-human beings and states of affairs in the natural world have intrinsic value. This seemingly straightforward claim has been the focus of much recent philosophical discussion of environmental issues. Its clarity is, however, illusory. The term ‘intrinsic value’ has a variety of senses and many arguments on environmental ethics suffer from a conflation of these different senses: specimen hunters for the fallacy of equivocation will find rich pickings in the area. This (...) paper is largely the work of the underlabourer. I distinguish different senses of the concept of intrinsic value, and, relatedly, of the claim that non-human beings in the natural world have intrinsic value; I exhibit the logical relations between these claims and examine the distinct motivations for holding them. The paper is not however merely an exercise in conceptual underlabouring. It also defends one substantive thesis: that while it is the case that natural entities have intrinsic value in the strongest sense of the term, i.e., in the sense of value that exists independently of human valuations, such value does not as such entail any obligations on the part of human beings. The defender of nature’s intrinsic value still needs to show that such value contributes to the well-being of human agents. (shrink)

Proponents of the dominant contemporary model of corporate governance maintain that the shareholder is the primary constituent of the firm. The responsibility for managerial decision makers in this governance system is to maximize shareholder wealth. Neoclassical economists ethically justify this objective with their interpretation of Adam Smith's notion of the Invisible Hand. Using a famous quotation from The Wealth of Nations, they interpret the Invisible Hand as Smith's (An Inquiry into the Nature and Causes of the Wealth of Nations, Methuen (...) & Co., London) assertion that market participants, in pursuing their own self-interests without regard to the interests of others, will collectively provide the optimal economic benefit to society. We argue that the traditional interpretation of Smith is too narrow and potentially harmful to society. In order to fully understand Smith's notion of the influence of the Invisible Hand on human behavior, one must also consider The Theory of Moral Sentiments. In that work, Smith (The Theory of Moral Sentiments, A. Millar, London) portrays the pursuit of self-interest as only one of several potential motivations for human action. He also acknowledged the existence of a “sympathy principle,” which refers to the ability and propensity of human beings to consider the interests of others. Heilbroner (The Essential Adam Smith, W.W. Norton, New York, p. 59) suggests that Smith's sympathy principle allows one to “determine the appropriate degree of self-interest, the proper display of benevolence, the desirable strictness of justice.” In fact, Smith indicates that (1) a society whose members pursue self-interest without a sense of justice will eventually collapse; (2) a society whose members pursue self-interest checked by their sense of justice alone will survive; (3) a society whose members pursue self-interest, justice, and the interests of others will flourish. Since a more complete reading of Smith indicates that human beings, in considering their own interests, also reflexively consider the interests of others when making decisions, then the traditional corporate governance model appears to be lacking. A broader, multiple stakeholder approach to corporate governance that considers the interests of other constituencies may be more consistent with Smith's views. In particular, Smith's sympathy principle provides a theoretical foundation for a shift away from the narrow, yet dominant, shareholder-based corporate governance model and toward multiple stakeholder models of corporate governance [e.g., Business and Society: A Strategic Approach to Corporate Citizenship, Houghton Mifflin, Boston, MA] and internal decision-making [e.g., Sloan Management Review 38, (1997) 25–37]. (shrink)

Meat is a multi-billion-dollar industry that relies on people performing risky physical work inside meat-processing facilities over long shifts in close proximity. These workers are socially disempowered, and many are members of groups beset by historic and ongoing structural discrimination. The combination of working conditions and worker characteristics facilitate the spread of SARS-CoV-2, the virus that causes COVID-19. Workers have been expected to put their health and lives at risk during the pandemic because of government and industry pressures to keep (...) this “essential industry” producing. Numerous interventions can significantly reduce the risks to workers and their communities; however, the industry’s implementation has been sporadic and inconsistent. With a focus on the U.S. context, this paper offers an ethical framework for infection prevention and control recommendations grounded in public health values of health and safety, interdependence and solidarity, and health equity and justice, with particular attention to considerations of reciprocity, equitable burden sharing, harm reduction, and health promotion. Meat-processing workers are owed an approach that protects their health relative to the risks of harms to them, their families, and their communities. Sacrifices from businesses benefitting financially from essential industry status are ethically warranted and should acknowledge the risks assumed by workers in the context of existing structural inequities. (shrink)

Insight, by F. H. Parker.--Why be uncritical about the life-world? By H. B. Veatch.--Homage to Saint Anselm, by R. Jordan.--Art and philosophy, by J. M. Anderson.--The phenomenon of world, by R. R. Ehman.--The life-world and its historical horizon, by C. O. Schrag.--The Lebenswelt as ground and as Leib in Husserl: somatology, psychology, sociology, by E. Paci.--Life-world and structures, by C. A. van Peursen.--The miser, by E. W. Straus.--Monetary value and personal value, by G. Schrader.--Individualisms, by W. L. McBride.--Sartre the individualist, (...) by W. Desan.--The nature of social man, by M. Natanson.--The problem of the will and philosophical discourse, by P. Ricoeur.--Structuralism and humanism, by M. Dufrenne.--The illusion of monolinear time, by N. Lawrence.--Can grammar be thought? By J. M. Edie.--The existentialist critique of objectivity, by S. J. Todes and H. L. Dreyfus.--Bibliography (p. 391-400). (shrink)

Otto Neurath (1882-1945) was a highly unorthodox thinker both in philosophy and economics. The contributions to this sparkling new book conclude that Neurath touched on many of the most critical problems of economic theory during its formative years as a modern discipline. His economics provide insights into the foundational problems of modern economics and should encourage contemporary economic theorists to critically reflect their own hidden presumptions.

I defend a solution to a long-standing problem with perceptual appearances, brought about by the phenomenon of perceptual constancy. The problem is that in conditions which are non-ideal, yet within the range that perceptual constancy works, we see things veridically despite an “appearance” which is traditionally taken to be non-veridical. For example, a tilted coin is often taken to have an “elliptical appearance”, shadowed surfaces a “darker appearance”. These appearances are puzzling for a number of reasons. I defend and elaborate (...) on an approach taken by Sean Kelly, and earlier by the art historian E.H. Gombrich, according to which we can be tricked by our ability to bring about a kind of Gesltalt shift between different possible perceptual interpretations of a scene. (shrink)

This book assesses how Vatican II opened up the Catholic Church to encounter, dialogue, and engagement with other world religions. Opening with a contribution from the President of the Pontifical Council for Interreligious Dialogue, Cardinal Jean-Louis Tauran, it next explores the impact, relevance, and promise of the Declaration Nostra Aetate before turning to consider how Vatican II in general has influenced interfaith dialogue and the intellectual and comparative study of world religions in the postconciliar decades, as well as the contribution (...) of particular past and present thinkers to the formation of current interreligious and comparative theological methods. Additionally, chapters consider interreligious dialogue vis-à-vis theological anthropology in conciliar documents; openness to the spiritual practices of other faith traditions as a way of encouraging positive interreligious encounter; the role of lay and new ecclesial movements in interreligious dialogue; and the development of Monastic Interreligious Dialogue. Finally, it includes a range of perspectives on the fruits and future of Vatican’s II’s opening to particular faiths such as Judaism, Islam, Hinduism, and Buddhism. (shrink)

If stem cell-based therapies are developed, we will likely confront a difficult problem of justice: for biological reasons alone, the new therapies might benefit only a limited range of patients. In fact, they might benefit primarily white Americans, thereby exacerbating long-standing differences in health and health care.

Available in paperback for the first time, this landmark volume examines the course of Western philosophy over the past 2,500 years. A Critical History of Western Philosophy focuses on the most significant thinkers and philosophical movements while emphasizing key ideas of permanent interest and relevance. Arranged chronologically from early Greece to the twentieth century, this comprehensive work includes expert histories of all major figures from Socrates and Plato to G.E. Moore and Bertrand Russell, and of every important school from the (...) Epicureans to the Existentialists. (shrink)

What would be a fair model for flood insurance? Catastrophic flooding has become increasingly frequent in the UK and, with climate change, is likely to become even more frequent in the future. With the UK's current flood insurance regime ending in 2013, we argues that: -/- - there is an overwhelming case for rejecting a free market in flood insurance after 2013; - this market-based approach threatens to leave many thousands of properties uninsurable, leading to extensive social blight; - there (...) are a number of possible flood insurance models that would be fairer and more sustainable. -/- We outline three approaches to 'fairness' in flood insurance, and argues that the second and third of these would be the most 'solidaristic' – i.e. those at lower risk of flooding would contribute to the support of people at higher risk: -/- 'pure actuarial fairness' – insurance costs directly reflect the level of risk faced by individuals; 'choice-sensitive fairness' – insurance costs should reflect only those risks that result from each individual's choices; 'fairness as social justice' – insurance should be provided independently of individuals' risks and choices when covering basic requirements of social justice. (shrink)

"The ontology of the 1899 paper may then be summed up as follows," says Mr. Hochberg. "There are two kinds of entities, existents and non-existents.... All existent entities are made up ultimately of simple concepts which are non-existent. Also, all other non-existent entities are likewise reducible to simple concepts. The category of existent entities includes simple objects, like yellow1, and complex objects, like Paul, as well as existential propositions. In addition to simple concepts, the category of nonexistent entities includes non-existential (...) propositions, and complex concepts like the concept of Paul." By "simple object," Hochberg means any complex of concepts in which a single adjectival concept, like red or yellow, is tied together by some ontological relation, R, involving containment, with the concepts existence and now. Any such composite, denoted by the words, e.g., R2, R2, etc. or by the words "red1," "yellow1," etc., is a particular, since it has temporal existence. Every complex composed of simple objects and only such complexes are likewise particulars, in contrast to simple or complex concepts, which are universals. Thus, as Hochberg interprets him, Moore in "The Nature of Judgment" denies existence to universals, while maintaining that particulars, and only particulars, exist. (shrink)