Accounting educators are being called on to provide a greater emphasis on ethics education. This paper examines three important issues concerning ethics education in accounting. First, the question of whether ethics can indeed be taught is examined. Next, several innovative approaches are presented which have been used by accounting educators to integrate ethics into the classroom. Finally, results of a survey of students concerning their perspectives of ethical issues in accounting education, the accounting profession, and society at large are presented (...) and discussed. Survey results reveal that students consider a lack of ethics damaging to the accounting profession and society. Results also indicate that accounting students are seeking ethical and moral direction. (shrink)

According to the Bible, ancient Israel's neighbors worshipped a wide variety of gods. In recent years, scholars have sought a better understanding of this early polytheistic milieu and its relation to Yahweh, the God of Israel. Drawing on ancient Ugaritic texts and looking closely at Ugaritic deities, Mark Smith examines the meaning of "divinity" in the ancient near East and considers how this concept applies to Yahweh.

Very few thinkers have traveled the heretical path that François Laruelle walks between philosophy and non-philosophy. For Laruelle, the future of philosophy is problematic, but a mutation of its functions is possible. Up until now, philosophy has merely been a utopia concerned with the past and only provided the services of its conservation. We must introduce a rigorous and nonimaginary practice of a utopia in action, a philo-fiction—a close relative to science fiction. From here we can see the double meaning (...) of the watchword, a tabula rasa of the future. This new destination is imposed by a specifically human messianism, an eschatology within the limits of the Man-in-person as antihumanist ultimatum addressed to the History of Philosophy. This book elucidates some of the fundamental problems of non-philosophy and takes on its detractors. (shrink)

Book reviewed:Prakash Sethi and Oliver Williams, Economic Imperatives and Ethical Values in Global Business.

Efforts to improve public health, both in the context of infectious diseases and non-communicable diseases, will often consist of measures that confer risk on some persons to bring about benefits to those same people or others. Still, it is unclear what exactly justifies implementing such measures that impose risk on some people and not others in the context of public health. Herein, we build on existing autonomy-based accounts of ethical risk imposition by arguing that considerations of imposing risk in public (...) health should be centered on a relational autonomy and relational justice approach. Doing so better captures what makes some risk permissible and others not by exploring the importance of power and context in such deliberations. We conclude the paper by applying a relational account of risk imposition in the cases of (a) COVID-19 measures and (b) the regulation of sugar-sweetened beverages to illustrate its explanatory power. (shrink)

INTRODUCTION G. Soros I was hoping to deliver a paper at the Wuhan Conference on Karl Popper's philosophy, but business interfered. ...

Arash Abazari's Hegel's Ontology of Power is a superb study of the relevance of Hegel's logic to Marx's theory. Hegel is often dismissed by Marxists as an ‘idealist’ denying the reality of the world, as if Hegel were Bishop Berkeley with a German accent.1 Abazari recognizes this is not the case: ‘(T)he logical categories are not self-standing, but shadow, or track, the empirical world’ (Abazari 2020: 7). But the world in its full actuality does not simply consist of the objects (...) we sense or perceive. It is intrinsically intelligible, and its intelligibility can be comprehended only in thought. When it is, the ‘idealist’ thesis of the identity (in difference) of thought and being holds. Anyone asserting a truth claim implicitly asserts this identity. In so far as Marx asserts that Capital comprehends the capitalist mode of production, he too is an ‘idealist’ in the Hegelian sense of the term. (shrink)

In this essay, I evaluate four central metaethical readings of Spinoza’s moral philosophy in the literature: unqualified anti-realism, qualified anti-realism, qualified realism, and unqualified realism. More specifically, I discuss the metaethical readings of Charles Jarrett (unqualified anti-realism), Matthew Kisner (qualified anti-realism), Jon Miller (qualified realism), and Andrew Youpa (unqualified realism), each of which captures core aspects of this debate. My conclusions are that (1) Spinoza is neither an unqualified anti-realist nor an unqualified realist and (2) Spinoza’s ethical framework represents a (...) qualified synthesis of realist (naturalistic) and anti-realist (affective) features. (shrink)

Brickhouse and Smith cast new light on Plato's early dialogues by providing novel analyses of many of the doctrines and practices for which Socrates is best known. Included are discussions of Socrates' moral method, his profession of ignorance, his denial of akrasia, as well as his views about the relationship between virtue and happiness, the authority of the State, and the epistemic status of his daimonion.

Progress in the neurosciences is profoundly changing our conception of ourselves. Contrary to time-honored intuition, the mind turns out to be a complex of brain functions. And contrary to the wishful thinking of some philosophers, there is no stemming the revolutionary impact that brain research will have on our understanding of how the mind works. Brain-Wise is the sequel to Patricia Smith Churchland's Neurophilosophy, the book that launched a subfield. In a clear, conversational manner, this book examines old questions (...) about the nature of the mind within the new framework of the brain sciences. What, it asks, is the neurobiological basis of consciousness, the self, and free choice? How does the brain learn about the external world and about its own introspective world? What can neurophilosophy tell us about the basis and significance of religious and moral experiences? Drawing on results from research at the neuronal, neurochemical, system, and whole-brain levels, the book gives an up-to-date perspective on the state of neurophilosophy—what we know, what we do not know, and where things may go from here. (shrink)

The arts of rule cover the exercise of power by princes and popular sovereigns, but they range beyond the domain of government itself, extending to civil associations, political parties, and religious institutions. Making full use of political philosophy from a range of backgrounds, this festschrift for Harvey Mansfield recognizes that although the arts of rule are comprehensive, the best government is a limited one.

A number of authors have noted that vagueness engenders degrees of belief, but that these degrees of belief do not behave like subjective probabilities. So should we countenance two different kinds of degree of belief: the kind arising from vagueness, and the familiar kind arising from uncertainty, which obey the laws of probability? I argue that we cannot coherently countenance two different kinds of degree of belief. Instead, I present a framework in which there is a single notion of degree (...) of belief, which in certain circumstances behaves like a subjective probability assignment and in other circumstances does not. The core idea is that one’s degree of belief in a proposition P is one’s expectation of P’s degree of truth. (shrink)

One of the central debates in current analytic philosophy of time is whether time consists only of relations of simultaneity, earlier and later (B-relations), or whether it also consists of properties of futurity, presentness and pastness (A-properties). If time consists only of B-relations, then all temporal determinations are permanent; if at anyone time it is the case that birth is later than Homer's birth, then it is ever after the case that Dante's birth is later than Homer's. The temporal position (...) of Dante's birth vis a vis Homer's is permanently fixed. Moreover, if B-relations are the only temporal determinations possessed by events, then each event, regardless of when it occurs, is equally as real as each other event. Each event sustains B-relations to other events, and thus in respect of its temporal determinations is ontologically undistinguished from each other event. Why should Dante's birth be "more real" than Homer's just because it is later than it? But if time also consists of A-properties, then some events are ontologically distinguished by virtue of their temporal determinations; the events that are or exist in the tensed sense, the events that possess the A-property of present- ness, have a reality not possessed by other events. All other events are no longer (are past) or are not yet (are future), and in this respect are deprived of the being, the presentness, possessed by the events that are. The A-properties possessed by events are impermanent temporal determinations; if an event possesses a certain A-property at one time, then there is another time at which the event will not have that A-property but some other A-property instead. First an event is future, then it is present, and finally it is past. This shows that the issue between the defenders of the B-theory and the defenders of the A-theory is of fundamental ontological importance. But analytic philosophers discuss this issue ,almost exclusively in terms of the language we use to describe the temporal determinations of events. They engage in what Quine calls "semantic ascent", i.e., redirecting their concern from the "things themselves" to the words we use to describe things. Defenders of the A-theory argue that tensed sentences and their tokens, sentences containing tensed copulas like "is", "was" and "will be" and adverbs like "now" and "at present", are untranslatable or unanalyzable into tenseless sentences about B- related events, and therefore that the tensed copulas and ad- verbs refer to A-properties of events. Defenders of the B-theory argue that tensed sentences or their tokens are translatable or analyzable into tenseless sentences about B-related events, and hence that the tensed sentences or tokens refer only to B-related events. While this semantic ascent is not without its advantages, it seems to me that additional light can be thrown on this subject if it is approached from a nonlinguistic phenomenological perspective. This approach is all the more needed since this particular issue in the philosophy of time has not been explicitly addressed by any of the practitioners of "phenomenology" (in the wide sense), such as Husserl, Scheler, Heidegger, Sartre and Merleau-Ponty .Indeed, phenomenologists have generally seemed to be unaware of the debate between the A-theorists and B-theorists. This issue has been a concern exclusively of analytic philosophers (with the exception perhaps of the early 20th century British Idealist John McTaggart.) In this paper, I will point to a number of phenomenological facts that are pertinent to the debate. These facts all favor the A-theory. I shall make the case that the basic phenomenological truths about time simply cannot be accounted for by the B-theory . (shrink)

Enth.: Dugoald Stewart's account of Adam Smith / ed. by I.S. Ross.

South Africa shared with the world the warning of a new strain of SARS-CoV2, Omicron, in November 2021. As a result, many high-income countries (HICs) instituted complete travel bans on persons leaving South Africa and other neighbouring countries. These bans were unnecessary from a scientific standpoint, and they ran counter to the International Health Regulations. In short, South Africa was penalized for sharing data. Data sharing during pandemics is commonly justified by appeals to solidarity. In this paper, we argue that (...) solidarity is, at best, an aspirational ideal to work toward but that it cannot ground an obligation to share data. Instead, low-and-middle income countries (LIMCs) should be guided by the principle of reciprocity, which states that we ought to return good for good received. Reciprocity is necessarily a conditional principle. LMICs, we argue, should only share data during future pandemics on the condition that HICs provide enforceable assurances that the benefits of data sharing will be equitably distributed and that LMICs won’t be penalized for sharing information. (shrink)

Surveys the evidence for an influence of Austrian philosophers – specifically Brentano, Meinong, Husserl, Twardowski and Mach – on the early Wittgenstein. Such influence might either have been direct, for instance through Wittgenstein’s reading of Mach, or indirect, through the mediation of Russell and Moore. The paper concludes by addressing the possible influence of Stumpf and Reinach on Wittgenstein’s technical usage of the term ‘Sachverhalt’ in the Tractatus.

Accelerated changes to the planet have created novel spaces to re-imagine the boundaries and foci of environmental health research. Climate change, mass species extinction, ocean acidification, biogeochemical disturbance, and other emergent environmental issues have precipitated new population health perspectives, including, but not limited to, one health, ecohealth, and planetary health. These perspectives, while nuanced, all attempt to reconcile broad global challenges with localized health impacts by attending to the reciprocal relationships between the health of ecosystems, animals, and humans. While such (...) innovation is to be encouraged, we argue that a more comprehensive engagement with the ethics of these emerging fields of inquiry will add value in terms of the significance and impact of associated interventions. In this contribution, we highlight how the concept of spatial and temporal scale can be usefully deployed to shed light on a variety of ethical issues common to emerging environmental health perspectives, and that the potential of scalar analysis implicit to van Potter’s conceptualization of bioethics has yet to be fully appreciated. Specifically, we identify how scale interacts with key ethical issues that require consideration and clarification by one health, ecohealth, and planetary health researchers and practitioners to enhance the effectiveness of research and practice, including justice and governance. (shrink)

Imagine that Bloggs is faced with a choice between giving a benefit to his child, or a slightly greater benefit to a complete stranger. The benefit is whatever the child or the stranger can buy for $100 — Bloggs has $100 to give away — and it just so happens that the stranger would buy something from which he would gain a slightly greater benefit than would Bloggs's child. Let's stipulate that Bloggs believes this to be, and let's stipulate, as (...) well, that he believes that the consequences of his actions are otherwise identical. He chooses to give the benefit to his child. What do we learn about Bloggs from his choice? We learn that Bloggs cares more about his child than he does about complete strangers. Nor is anyone likely to be surprised by this, for it just goes to show that he is much like the rest of us. He gives preferential treatment to his nearest and dearest when he acts, those with whom he has a special relationship, much as we do. (shrink)