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)

That a coherent account of the origins and early history of the British Association for the Advancement of Science has yet to be written is not altogether surprising. Even when the facts of the matter have been retrieved from the scattered papers of Babbage, Brewster, J. D. Forbes, Murchison, John Phillips, Vernon Harcourt, Whewell, and the rest, their organization into a connected whole remains a formidable business. The present paper seeks to identify the roles played in this important (...) chapter in the chronicles of British science by David Brewster (1781–1868), the Scottish natural philosopher, and William Vernon Harcourt (1789–1871), the York clergyman. Inquiries of this kind—into the proper apportioning of the credit for a discovery, a technique, or the rise of an institution—are only saved from sterility if they make possible a better understanding of the critical events. The present review of the origins of the British Association leads to the modest but important conclusion that the organization brought into existence by Vernon Harcourt at York in September 1831 was subtly but significantly different from that which had originally been proposed by Brewster. If this is so, some of the existing accounts of the matter stand in need of revision. (shrink)

An infinite lottery machine is used as a foil for testing the reach of inductive inference, since inferences concerning it require novel extensions of probability. Its use is defensible if there is some sense in which the lottery is physically possible, even if exotic physics is needed. I argue that exotic physics is needed and describe several proposals that fail and at least one that succeeds well enough.

Contrary to formal theories of induction, I argue that there are no universal inductive inference schemas. The inductive inferences of science are grounded in matters of fact that hold only in particular domains, so that all inductive inference is local. Some are so localized as to defy familiar characterization. Since inductive inference schemas are underwritten by facts, we can assess and control the inductive risk taken in an induction by investigating the warrant for its underwriting facts. In learning more facts, (...) we extend our inductive reach by supplying more localized inductive inference schemes. Since a material theory no longer separates the factual and schematic parts of an induction, it proves not to be vulnerable to Hume's problem of the justification of induction. (shrink)

Pushing past the constraints of postmodernism which cast "reason" and"religion" in opposition, God, the Gift, and Postmodernism, seizes the opportunity to question the authority of "the modern" and open the limits of possible experience, including the call to religious experience, as a new millennium approaches. Jacques Derrida, the father of deconstruction, engages with Jean-Luc Marion and other religious philosophers to entertain questions about intention, givenness, and possibility which reveal the extent to which deconstruction is structured like religion. New interpretations of (...) Kant, Heidegger, Husserl, and Derrida emerge from essays and discussions with distinguished philosophers and theologians from the United States and Europe. The result is that God, the Gift, and Postmodernism elaborates a radical phenomenology that stretches the limits of its possibility and explores areas where philosophy and religion have become increasingly and surprisingly convergent. Contributors include: John D. Caputo, John Dominic Crossan, Jacques Derrida, Robert Dodaro, Richard Kearney, Jean-Luc Marion, Frangoise Meltzer, Michael J. Scanlon, Mark C. Taylor, David Tracy, Merold Westphal and Edith Wyschogrod. (shrink)

"This is a remarkable book: wide-ranging, resonant, and well-written; it is also reflective and personable, warm and engaging." —Philosophy and Literature "With this book Caputo takes his place firmly as the foremost American, continental post-modernist... " —International Philosophical Quarterly "One cannot but be impressed by the scope of Radical Hermeneutics." —Man and World "Caputo’s study is stunning in its scope and scholarship." —Robert E. Lauder, St. John’s University, The Thomist For John D. Caputo, hermeneutics means radical thinking without (...) transcendental justification: attending to the ruptures and irregularities in existence before the metaphysics of presence has a chance to smooth them over. Radical Hermeneutics forges a closer collaboration between hermeneutics and deconstruction than has previously been attempted. (shrink)

In a fair, infinite lottery, it is possible to conclude that drawing a number divisible by four is strictly less likely than drawing an even number; and, with apparently equal cogency, that drawing a number divisible by four is equally as likely as drawing an even number.

There are many good reasons for a merger between bioethics and human rights. First, though, significant philosophical groundwork must be done to clarify what a human right to health would be and—if we accept that it exists—exactly how it might influence the practical decisions we face about who gets what in very different contexts.

What is possible, according to the empiricist conception, is what our evidence positively allows; and what is necessary is what it compels. These notions, along with logical possibility, are the only defensible notions of possibility and necessity. In so far as nomic and metaphysical possibilities are defensible, they fall within empirical possibility. These empirical conceptions are incompatible with traditional possible world semantics. Empirically necessary propositions cannot be defined as those true in all possible worlds. There can be empirical possibilities without (...) empirical necessities. The duality of possibility and necessity can be degenerate and can even be falsified. (shrink)

Newtonian cosmology is logically inconsistent. I show its inconsistency in a rigorous but simple and qualitative demonstration. "Logic driven" and "content driven" methods of controlling logical anarchy are distinguished.

John D. Caputo explores the very roots of religious thinking in this thought-provoking book. Compelling questions come up along the way: 'What do I love when I love my God?' and 'What can Star Wars tell us about the contemporary use of religion?' Why is religion for many a source of moral guidance in a postmodern, nihilistic age? Is it possible to have 'religion without religion'? Drawing on contemporary images of religion, such as Robert Duvall's film _The Apostle_, Caputo (...) also provides some fascinating and imaginative insights into religious fundamentalism. (shrink)

I am grateful to Peter Achinstein, Don Howard, and the other participants at the conference, 'The Role of Experiments in Scientific Changer', Virginia Polytechnic Institute and State University, 30 March to 1 April, 1990, for helpful discussion, and especially to Ron Laymon for his discussion comments presented at the conference on an earlier version of this paper.

The duality of truth and falsity in a Boolean algebra of propositions is used to generate a duality of belief and disbelief. To each additive probability measure that represents belief there corresponds a dual additive measure that represents disbelief. The dual measure has its own peculiar calculus, in which, for example, measures are added when propositions are combined under conjunction. A Venn diagram of the measure has the contradiction as its total space. While additive measures are not self-dual, the epistemic (...) state of complete ignorance is represented by the unique, monotonic, non-additive measure that is self-dual in its contingent propositions. Convex sets of additive measures fail to represent complete ignorance since they are not self-dual. (shrink)

The Surfactant, Positive Pressure, and Oxygenation Randomized Trial (SUPPORT) has been the focal point of many different criticisms regarding the ethics of the study ever since publication of the trial's findings in 2010 and 2012. In this article, we focus on a concern that the technical design and implementation details of the study were ethically flawed. While the federal Office Human Research Protections focused on the consent form, rather than on the study design and implementation, OHRP's critiques of the consent (...) form reveal views about the study design and implementation that we believe are fundamentally flawed. These criticisms about the design and implementation of SUPPORT, if generalized, become relevant concerns about these aspects of many comparative effectiveness research studies.Our analytical approach will be to use SUPPORT as a prime example of comparative effectiveness research and show why it challenges some prevailing assumptions about the riskiness of research. We will address five aspects of the study design and implementation: 1) randomization, 2) treatment by protocol, 3) choice of endpoints, 4) lack of a “standard care” control group, and 5) the use of altered oximeters. Examining these aspects will allow us to answer two specific central questions. The first is a methodological question with ethical implications: was the study designed in such a way as to answer the primary study question? The second question is whether the study design added or decreased risk to the babies enrolled in the study compared to babies who were not in the study. (shrink)

A substantial body of research has established that even when we are not consciously aware of the faces of others we are nevertheless sensitive to, and impacted by their facial expression. In this paper, we consider this body of research from a new perspective by examining the functions of unconscious perception revealed by these studies. A consideration of the literature from this perspective highlights that existing research methods are limited when it comes to revealing possible functions of unconscious perception. The (...) critical shortcoming is that in all of the methods, the perceived facial expression remains outside of awareness. This is a problem because there are good reasons to believe that one important function of unconsciously perceived negative faces is to attract attention so that they are consciously perceived; such conscious perception, however, is never allowed with existing methodologies. We discuss recent studies of emotional face perception under conditions of visual search that address this issue directly. Further, we suggest that methodologies that do not examine cognitive processes as they occur in more natural settings may result in fundamental misunderstandings of human cognition. (shrink)

Book reviewed in this article: The Abuse of Casuistry: A History of Moral Reasoning. By Albert R. Jonsen and Stephen Toulmin.

Part I. Gnosticism and other religious movements of antiquity -- part II. Crossing boundaries : Gnosticism and Platonism.

Ever since Copernicus, scientists have continually adjusted their view of human nature, moving it further and further from its ancient position at the center of Creation. But in recent years, a startling new concept has evolved that places it more firmly than ever in a special position. Known as the Anthropic Cosmological Principle, this collection of ideas holds that the existence of intelligent observers determines the fundamental structure of the Universe. In its most radical version, the Anthropic Principle asserts that (...) "intelligent information-processing must come into existence in the Universe, and once it comes into existence, it will never die out." This wide-ranging and detailed book explores the many ramifications of the Anthropic Cosmological Principle, covering the whole spectrum of human inquiry from Aristotle to Z bosons. Bringing a unique combination of skills and knowledge to the subject, John D. Barrow and Frank J. Tipler--two of the world's leading cosmologists--cover the definition and nature of life, the search for extraterrestrial intelligence, and the interpretation of the quantum theory in relation to the existence of observers. The book will be of vital interest to philosophers, theologians, mathematicians, scientists, and historians, as well as to anyone concerned with the connection between the vastness of the universe of stars and galaxies and the existence of life within it on a small planet out in the suburbs of the Milky Way. (shrink)

Constructivists, such as Harvey Brown, urge that the geometries of Newtonian and special relativistic spacetimes result from the properties of matter. Whatever this may mean, it commits constructivists to the claim that these spacetime geometries can be inferred from the properties of matter without recourse to spatiotemporal presumptions or with few of them. I argue that the construction project only succeeds if constructivists antecedently presume the essential commitments of a realist conception of spacetime. These commitments can be avoided only by (...) adopting an extreme form of operationalism. (shrink)

The thesis that observation necessarily fails to determine theory is false in the sense that observation can provide overwhelming evidence for a particular theory or even a hypothesis within the theory. The saga of quantum discontinuity illustrates the power of evidence to determine theory and shows how that power can be underestimated by inadequate caricatures of the evidential case. That quantum discontinuity can save the phenomena of black body radiation is the widely known result, but it leaves open the possibilities (...) of other accounts. That these phenomena, with the aid of minimal assumptions, entail quantum discontinuity is the crucial but now largely forgotten result. It was first demonstrated by Ehrenfest and Poincaré in 1911 and 1912. (shrink)

Both natural and engineered systems are fundamentally dynamical in nature: their defining properties are causal, and their functional capacities are causally grounded. Among dynamical systems, an interesting and important sub-class are those that are autonomous, anticipative and adaptive (AAA). Living systems, intelligent systems, sophisticated robots and social systems belong to this class, and the use of these terms has recently spread rapidly through the scientific literature. Central to understanding these dynamical systems is their complicated organisation and their consequent capacities for (...) re- and self- organisation. But there is at present no general analysis of these capacities or of the requisite organisation involved. We define what distinguishes AAA systems from other kinds of systems by characterising their central properties in a dynamically interpreted information theory. (shrink)

In Norton(2003), it was urged that the world does not conform at a fundamental level to some robust principle of causality. To defend this view, I now argue that the causal notions and principles of modern physics do not express some universal causal principle, brought to light by discoveries in physics. Rather they merely assert that, according to relativity theory, spacetime has an invariant velocity, that of light; and that theories of matter admit no propagations faster than light.

Canadian Journal of Philosophy, 26, pp. 333-66. 1996.

May, John D'Arcy Review(s) of: Hyphenated Christians: Towards a better understanding of dual religious belonging, by Gideon Goosen, (Oxford/Bern/New York: Peter Lang, 2011), pp. xviii + 172.

It is proposed that we use the term “approximation” for inexact description of a target system and “idealization” for another system whose properties also provide an inexact description of the target system. Since systems generated by a limiting process can often have quite unexpected, even inconsistent properties, familiar limit systems used in statistical physics can fail to provide idealizations, but are merely approximations. A dominance argument suggests that the limiting idealizations of statistical physics should be demoted to approximations.

Adam Smith is usually thought to argue that the result of everyone pursuing their own interests will be the maximization of the interests of society. The invisible hand of the free market will transform the individual''s pursuit of gain into the general utility of society. This is the invisible hand argument.Many people, although Smith did not, draw a moral corollary from this argument, and use it to defend the moral acceptability of pursuing one''s own self-interest.

Standard descriptions of thermodynamically reversible processes attribute contradictory properties to them: they are in equilibrium yet still change their state. Or they are comprised of non-equilibrium states that are so close to equilibrium that the difference does not matter. One cannot have states that both change and no not change at the same time. In place of this internally contradictory characterization, the term “thermodynamically reversible process” is here construed as a label for a set of real processes of change involving (...) only non-equilibrium states. The properties usually attributed to a thermodynamically reversible process are recovered as the limiting properties of this set. No single process, that is, no system undergoing change, equilibrium or otherwise, carries those limiting properties. The paper concludes with an historical survey of characterizations of thermodynamically reversible processes and a critical analysis of their shortcomings. (shrink)

In this brief discussion, we explicate and evaluate Heyes and colleagues’ deflationary approach to interpreting apparent evidence of domain-specific processes for social percep- tion. We argue that the deflationary approach sheds important light on how functionally specific processes in social perception can be subserved at least in part by domain-general processes. On the other hand, we also argue that the fruitfulness of this approach has been unnecessarily hampered by a contrastive conception of the relationship between domain- general and domain-specific processes. (...) As an alternative, we propose a complementary conception: the identification of domain-general processes that are engaged in instances of social perception can play a positive, structuring role by adding additional constraints to be accounted for in modelling the domain-specific processes that are also involved in such instances. (shrink)

Written with poignancy and compassion, Do We Still Need Doctors? is a personal account from the front lines of the moral and political battles that are reshaping America's health care system. Using compelling firsthand experiences, clinical vignettes, and moral arguments, John D. Lantos, a pediatrician, asks whether, as we proceed with the redesign of our health care system, doctors will -- or should -- continue to fulfill the roles and responsibilities that they have in the past. Interspersing moving personal (...) stories of his young patients suffering from AIDS, cancer, and other chronic or terminal illnesses with his own stirring dilemmas of truth telling, creative navigation of HMO bureaucracy, and reflections on the identity crisis of medical education, Dr. Lantos reveals how changes in out health care system and new technologies are fostering new ways of understanding and responding to illness. He taps into the public's sense of wanting doctors and hospitals to do something other than what they do now and the frustrating disagreement about what they should do in the future. (shrink)

It is astoundingly difficult—and may not be desirable—to be rational about decisions to let our babies die. Parents in these situations are caught in a maelstrom of overpowering and often contradic...

This introduction to the philosophy of social psychological science repudiates traditional empiricist and hermeneutical accounts, advancing instead a realist philosophy that stresses the social dimensions of mind and action.

'This book is a model of philosophical and Heideggerian scholarship.