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)

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)

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)

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)

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)

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)

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)

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)

"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)

Scholarly opinion has been divided over the interpretation of τοîς ἀπò χρησμῶν τι ἰσχυρισμένοις μóνον δὴ τοῦτο ἐχυρῶς ξυμβáν at Thucydides 5.26.3. On one hand, Dover and others maintain that Thucydides emphasizes the oracle's fulfilment, and adopt a somewhat neutral definition for ἰσχυρισαμένοις , while Marinatos argues that ‘By ἰσχυρισαμένοις Thucydides is diverting attention away from the oracle and instead focusing on those who made claims based on it.’ This paper studies the interpretations of ἰσχυρισαμένοις and will suggest a more (...) precise understanding of the word. (shrink)

Invertebrate research ethics has largely been ignored compared to the consideration of higher order animals, but more recent focus has questioned this trend. Using the robotic control of Aurelia aurita as a case study, we examine ethical considerations in invertebrate work and provide recommendations for future guidelines. We also analyze these issues for prior bioethics cases, such as cyborg insects and the ‘microslavery’ of microbes. However, biohybrid robotic jellyfish pose further ethical questions regarding potential ecological consequences as ocean monitoring tools, (...) including the impact of electronic waste in the ocean. After in-depth evaluations, we recommend that publishers require brief ethical statements for invertebrate research, and we delineate the need for invertebrate nociception studies to revise or validate current standards. These actions provide a stronger basis for the ethical study of invertebrates, with implications for individual, species-wide, and ecological impacts, as well as for studies in science, engineering, and philosophy. (shrink)

Quite honestly, it is not easy to see what all the fuss is about. Sir Julian Huxley was clearly impressed. “A landmark in modern thought which we cannot afford to pass by” wrote John Stewart Collis in the Sunday Times, and the following week Arnold Toynbee in the Observer wrote: “This is a great book. If it is eclipsed by anything, it is by the spirit of the author, which shines through it”. The French reaction to the original text (...) was at least equally enthusiastic. André Rousseaux in Figaro Littéraire says: “Not since the 12th. Century has there been such a satisfying exposition of the perfect understanding between the material world and that of Christ Incarnate”. One wonders how much of the enthusiasm is due to the fact that Father Teilhard was not allowed to publish his philosophical thought in his own lifetime. The facts of his life are well known. Born in 1881, he joined the Jesuits in 1899 and was ordained. in 1912. Prehistory, geology, palaeontology, anthropology, were his chief intellectual interests, and he took his doctorate in the Sorbonne in 1922. He became professor of geology in the Institut Catholique in Paris and in 1923 went with Pére Licent S.J. to China on a palaeontological mission. The detail is given by Sir Julian in the introduction, in the course of which he pays Père Teilhard many felicitous tributes, notably that he was “a dedicated Christian priest.” On his return to France, Sir Julian tells us, “some of the ideas which he had expressed in his lectures about original sin and its relation to evolution, were regarded as unorthodox by his religious superiors, and he was forbidden to continue teaching.” He spent the next twenty years mostly in China with occasional scientific visits to India, Burma, Java, Abyssinia and the United States. The work under review was all but finished in Peking in 1938-1940. (shrink)

Dentre os vários modelos normativos de democracia elaborados na Filosofia Política, um dos mais influentes é o da democracia deliberativa, cuja característica mais essencial é a exigência de justificação pública. John Rawls, ao estabelecer as bases do que ele chamou de razão pública, tornou-se um dos principais marcos teóricos desse modelo democrático. Atrelado à razão pública, Rawls tratou do dever de civilidade, um dever moral coerente com ela e com a sua ideia de democracia. O cidadão que o cumpre (...) colabora com a construção e manutenção da própria democracia. O escopo do presente artigo é, à luz da teoria rawlsiana, estabelecer quatro componentes de naturezas distintas e aparentemente contraditórias (singular, plural, subjetivo e objetivo) que, somados, completam o dever de civilidade, tornando-o essencial para o regime democrático. (shrink)

John Paul II’s encyclical Veritatis Splendor lists several objections to the theological concept of fundamental option. This article summarizes that concept, primarily as presented by Josef Fuchs. It then locates the concept, as Fuchs did, in the overarching theological anthropology of Karl Rahner, which is discussed at length. The objections of the encyclical are then engaged. In some cases, it is shown, the encyclical misunderstands fundamental option. In other cases, its rejection of the idea seems to entail rejection also (...) of traditional Catholic doctrines. All this leads to concluding reflections in which fundamental option is evaluated in terms of its cogency, adequacy, usefulness, and necessity for a contemporary Christian anthropology. (shrink)

Human intentional action, including the design and use of artifacts, involves the prior mental representation of the goal (end) and the means to achieve that goal. This representation is part of the efficient cause of the action, and thus can be used to explain both the action and the achievement of the end. This is intentional teleological explanation. More generally, teleological explanation that depends on the real existence of a representation of the goal (and the means to achieve it) can (...) be called representational teleological explanation. Such explanations in biology can involve both external representations (e.g., ideas in the mind of God) and internal representations (souls, vital powers, entelechies, developmental programs, etc.). However, another type of explanation of intentional action (or any other process) is possible. Given that an action achieving a result occurs, the action can be explained as fulfilling the necessary conditions (means) for that result (end), and, reciprocally, the result explained by the occurrence of those necessary conditions. This is conditional teleological explanation. For organisms, natural selection is often understood metaphorically as the designer, intentionally constructing them for certain ends. Unfortunately, this metaphor is often taken rather too literally, because it has been difficult to conceive of another way to relate natural selection to the process of evolution. I argue that combining a conditional teleological explanation of organisms and of evolution provides such an alternative. This conditional teleology can be grounded in existence or survival. Given that an organism exists, we can explain its existence by the occurrence of the necessary conditions for that existence. This principle of the 'conditions for existence' was introduced by Georges Cuvier in 1800, and provides a valid, conditional teleological method for explaining organismal structure and behavior. From an evolutionary perspective, the conditions for existence are the range of boundary conditions within which the evolutionary process must occur. Moreover, evolutionary change itself can be subjected to conditional teleological explanation, because natural selection theory is primarily a theory about the relation between the conditions for the existence of organisms and the conditions for the existence of traits in populations. I show that failure to distinguish representational from conditional teleological explanation has confused previous attempts to clarify the relation of teleology to biology. (shrink)