Recently, society and the accounting profession have become increasingly concerned with ethics. Accounting researchers have responded by attempting to investigate and analyze the ethical behavior of accountants. While the current state of ethical behavior among practitioners is important, the ability of accountants to detect ethical problems that may not be obvious should also be studied and understood. This study addresses three questions: (1) are auditors alert to ethical issues; (2) if so, how important do they perceive them to be; and (...) (3) what factors affect their sensitivity threshold and their perceptions of the importance of the issues?Most of the prior research in accounting ethics presents subjects with scenarios that contain an obvious ethical issue, and subjects realize that they are participating in an ethics study. In the present study, the ethical problems are integrated into general accounting situations in order to discover the sensitivity of accounting professionals to them. This study defines ethical sensitivity as the ability to interpret a given situation and to realize that a moral problem exists. (shrink)

If you can vote, you are morally obligated to do so. As political theorist Julia Maskivker argues, voting in order to improve our fellow citizens' lot is a duty of justice. It does not matter that individual votes may rarely tilt elections: the act of voting is a valuable contribution to a collective activity whose outcome is good governance, and we must do it in order to protect the rights and interests of our fellow citizens.

Assessing maturity is one of the main ethical challenges for bioethics. It is even more complex when it comes to adolescents, as they are still in their maturing process. Three difficulties emerge: a conceptual difficulty as maturity is related to autonomy, competence and capacity; a methodological difficulty regarding which indicators should be used to assess it; and a practical difficulty in how to properly deal with it, as it is not easy to respect a maturity that only for a little (...) while now is being recognized and promoted. This paper begins by answering the question of why it is important to assess and promote maturity. Then, a chronology will be offered of the evolution of maturity attribution to minors as well as of the main variables that have been defined to asses it. Finally, some concepts will be clarified in order to develop an agglutinating proposal on indicators, requirements and conditioning factors of mature decision-making processes. (shrink)

This collection of papers explores one of the central debates in the field of bioethics in the new century. It evaluates the controversy between the claim that there is a common morality accepted by all and the opposing view that there are different moral visions and moral rationalities, within which complex bioethical issues demand a solution. Contributions within this volume offer different approaches and perspectives on the pursuit of global ethics in the new century. They are organized under five major (...) themes. The first theme explores the different plausible understandings of the foundations of bioethics and contemporary reflections on the nature and role of moral theory. The second theme analyses the impact of moral loss and moral diversity on the character of bioethics and the search for alternative perspectives in post-traditional and post-modern societies. The third theme examines a number of theoretical issues raised by concrete examples of bioethnological applications, which bear importantly on contemporary debates between the possibility and impossibility of global bioethics. The fourth theme discusses examples of moral conflicts and dilemmas in everyday health care practice regarding the permissible treatment of humans by humans under different ethical perspectives and cultural traditions. The fifth theme explores alternative suggestions for opening up new modes of self-understanding and new strategies for bioethical exploration in the new century. The volume is an important work of reference for philosophers, moral theologians, ethicists, counsellors, doctors, nurses, sociologists, journalists, health care professionals, public policy makers and everyone who is interested in the profound ethical issues arising from modern technological advancements which are not only transforming our lives but are also demanding urgent ethical decision-making and `pragmatic' solutions from a cross-cultural perspective. (shrink)

Abstract: Hegel's theory of tragedy is often considered to be primarily a theory of the objective powers involved in tragic conflicts—for Hegel, these are paradigmatically competing ethical notions—and of the rationality which underlies and drives such conflicts. Such a view follows naturally from a close reading of Hegel's discussion of classical Greek tragedy in his Lectures on Aesthetics. However, this view gives rise to the question of whether Hegel's theory of tragedy can account for the significance of tragic experience, in (...) particular the experience of tragic suffering; it has been argued repeatedly that it cannot. In contrast, I want to suggest in this paper that a theory of tragic experience can be derived from Hegel's Phenomenology of Spirit. This Hegelian theory of tragic experience, I argue, should be understood as complementing rather than challenging Hegel's theory of objective tragic conflict. (shrink)

An analysis of the evolution of the overlapping histories of human rights and development, and an exploration of the alternatives, through the lens of indigenous and other southern theories and epistemologies.

ABSTRACTReceived wisdom in most democracies is that voting should be seen as a political freedom that citizens have a right to exercise at their discretion. But I propose that we have a duty to vote, albeit a duty to vote well: with knowledge and a sense of impartiality. Fulfillment of this obligation would contribute to the epistemic advantages of democracy, and would thereby instantiate the duty to promote and support just institutions.

ZusammenfassungDer Text schlägt vor, die Entwicklung kollaborativer audiovisueller Wissenspraktiken in der Anthropologie als situiertes und diffraktives Wissen zu verstehen (Haraway, Barad, Smith). Im Durchgang durch einige historische Stationen der Geschichte kollaborativer und partizipativer Projekte wird vorgeschlagen, dass kollaboratives Filmemachen nicht nur eine Dezentrierung einseitiger Autor:innenschaft und einseitiger Repräsentationsmodi ist, sondern auch eine medienspezifische Wissensform, die an soziale Kontexte gebunden und in diese eingebettet ist. Vor dem Hintergrund des Kolonialfilms werden Stationen der Abgrenzung und Versuche der Dekolonisierung des Films beschrieben. Aktuelle (...) Filmexperimente mit marginalisierten Gruppen haben ihren Ursprung in den „shared anthropologies“ (Rouch) und haben diesen Ansatz durch konsequentere Formen des power sharing in Indigenen Kollaborationen und im Fourth Cinema weiterentwickelt. Film kann so auch Amateur:innenwissenspraktiken in kollaborativen Forschungsprojekten abbilden. (shrink)

In this paper I will argue that Regan’s subjects-of-a-life account is epistemically irresponsible. Firstly, in making so many epistemic claims. Secondly in making the claims themselves.

Jacques Derrida’s philosophy greatly disrupted traditional Western metaphysics by questioning our understanding of the relationship between language and reality. This paper examines how Derrida deconstructs logocentric and phonocentric perspectives that have influenced Western thought, focusing on his analyses of Plato’s Cratylus and Phaedrus, as well as Ferdinand de Saussure’s Course in General Linguistics. For Derrida, the meaning in language is always shifting, suggesting that absolute truths, as traditionally conceived in Platonic metaphysics, are inherently unstable. His concept of différance illustrates the (...) fluid nature of meaning and the limitations of language. In his critique of “Plato’s Pharmacy,” he explores the inclusive potential of writing, which contrasts with Plato’s preference for speech and dialectics. While Plato is concerned with texts reaching readers he deems “inappropriate” for not fully grasping their meaning, Derrida views access to texts as positive and equitable. He argues that writing removes hierarchical barriers of interpretation, empowering readers and promoting inclusivity and diverse voices. Through this approach, he not only reshapes Western philosophical thinking but also encourages continuous questioning of the truths we often take for granted, expanding philosophy’s relevance to social and political aspects of everyday life. Derrida believes that philosophy should be accessible to all and not limited to privileged academic circles. He critiques elitism and advocates for philosophy to adapt to new social demands, challenging outdated rhetorical models and institutional authority. Derrida’s deconstruction encourages us to consider perspectives beyond our own backgrounds and experiences. By breaking down barriers that limit which voices are acknowledged and valued, we support more open and equitable intellectual and social systems. (shrink)

Given the unprecedented scope and stakes of contemporary environmental crisis, ethicists have raised critical questions about whether traditional religious texts can speak in a meaningful way to climate change and other environmental risks in the anthropocene. Building on the ethical urgency of the environmental justice movement, this essay offers a feminist reading of Jewish narratives from the Babylonian Talmud that centers attention on issues of power, privilege, and social inequality in the midst of disaster. Talmudic tales of the destruction of (...) Jerusalem critique the moral oblivion of wealthy residents who failed to act in response to crisis. Articulating a Jewish feminist reconstituative ethics, the author uses these tales to trace the ethical costs of epistemologies of ignorance—the complex strategies and social processes through which privileged communities cultivate ignorance of environmental suffering, maintain social distance from environmental risk, and disown moral culpability for environmental injustice. (shrink)

Disability dance lays claim to the provocative possibilities of the disabled body, raising profound questions about the politics of art, affect, and embodiment. For scholars of religion, disability dance is a powerful—and as yet unrecognized—site for probing the sacrality and ethics enacted in disability culture. This article brings the biblical tale of Jacob and the angel into conversation with a contemporary performance, “The Way You Look (at me) Tonight,” an intimate duet between choreographer and performer Jess Curtis and Clare Cunningham, (...) an internationally acclaimed dancer who explores the artistry of lived disability experience. Using dance as a hermeneutic invitation to draw out ethical insights into risk, consent, and intimacy, I offer a disability-sensitive reading of Genesis 32—reading the angel as a body whose presence attests to the brilliant shock of disability difference and probing the psychic and somatic transformation that unfolds when Jacob comes into kinesthetic contact with disability and the sacred. (shrink)

Background: Mental healthcare can be considered a unique practice due to its ethical characteristics, and an awareness of ethics is crucial when working in a mental health setting. Several ethical challenges exist, and professionals may not always recognize the ethical aspects of psychiatric care. Research on psychiatric care from nurse leaders’ perspective is scarce but important, because nurse leaders can impact and cultivate workplace culture. Aim: To explore the phenomenon of unethical conduct in a psychiatric inpatient context from nurse leaders’ (...) perspectives. Research design: Qualitative exploratory design. In-depth semi-structured interviews. Participants and research context: Eight nurse leaders from two different healthcare organizations in Finland. Leadership experience ranged between 2 and 30 years. Ethical considerations: Research ethics permission was received from a Research Ethics Board where the researchers are domiciled. Guidelines on good scientific practice as delineated by the Finnish Advisory Board on Research Integrity TENK were followed. Findings: Six main categories were generated: Unethical conduct and violations against patients, Unethical conduct and violations against staff, Unethical conduct and violations by staff against other staff, Unethical conduct and violations against leaders, Reasons underlying unethical conduct, and Consequences of unethical conduct and the positive development of psychiatric care. Conclusions: Unethical conduct was seen to be a multifaceted phenomenon, and patients and staff alike can experience and engage in unethical conduct. Unethical conduct against patients was linked to power imbalance (nature of involuntary care, staff attitudes) and a focus on rules based in historical precedent (paternalistic, routine-focused, not patient-centered). Unethical conduct against staff was linked to the nature of involuntary care and patient ill-health. Unethical conduct by staff against other staff was linked to a lack of understanding for others’ work, interpersonal chemistry, (length of) work experience, and staff character. Unethical conduct against leaders was linked to leaders being perceived as the organization. (shrink)

This article analyses the current state of empirical legal research in the law and the regulation of financial markets. It aims to provide a brief survey of the main work done either by lawyers or by others but which is pertinent to the operation of law and regulation. It focuses on six main areas of research and debates. These are the debates on the efficient markets hypothesis and mandatory disclosure rules in securities regulation; studies on behavioralism and their impact on (...) disclosure as a tool for protecting investors; studies on the impact of rules relating to market misconduct on market development; research into the relationship between legal rules and securities market development; evidence of the unintended impacts of regulation; and research into the dynamics of financial market regulatory regimes. Finally, this article mentions that understanding the general context in which law and regulation operates deepens our understanding of the nature, potential, and limits of law and regulation themselves. (shrink)

Using fractal analyses to study events allows us to capture the scale-independence of those events, that is, no matter at which level we study a phenomenon, we should get roughly the same results because events exhibit similar structure across scales. This is demonstrably true in mathematical fractals but is less assured in behavioral fractals. The current research directly tests the scale-independence hypothesis in the behavioral domain by exploring the fractal structure of aggression, a social phenomenon comprising events that span temporal (...) scales from minutes of face-to-face arguments to centuries of international armed conflicts. Using publicly available data, we examined the temporal fractal structure of four scales of aggression: wars, riots, violent crimes, and body movement during arguments. Our results lend mixed support to the scale-independence hypothesis and provide insight into the self-organization of human interactions. (shrink)

This article seeks to discern how, in spite of our fallenness, we can come to desire what is good. Judging desire and vision to be inter­dependent faculties, it finds that human reason alone is incapable of generating ‘good’ desire. Rather, desire must be transformed gradually and in relation to human vision. To this end, and drawing on James Alison and Iris Murdoch, particular practices are offered whose strength lies in focusing less on altering the objects than the quality of human (...) vision and desire. (shrink)

Der Gebrauch von Kennzahlen als Grundlage von Entscheidungsfindungen in Politik und Wirtschaft hat eine lange und eine kurze Geschichte. Die lange Geschichte ist so alt wie die der Zahlen selbst. Vor über 5000 Jahren tauchten in Mesopotamien die ersten Zahlzeichen der Alten Welt auf, und sie waren damit zugleich auch die ersten Schriftzeichen überhaupt.

This is a metaphysical essay devoted to the phenomenon of parting. The author analyses two events that happened to the Russian poet Marina Tsvetaeva on 31August 1941: parting with her life and parting with her son. A thorough analysis of the poet’s goodbye letter to her son, and in particular the handwritten underlining that is absent from reprints, sheds new light on why the great poet committed suicide. The main subject of discussion, however, remains the phenomenon of separation. The article (...) is dedicated to the memory of Professor Cezary Wodziński, the supervisor of my doctoral dissertation, my teacher and friend. The methodology takes a phenomenological approach and linguistic analysis. (shrink)

Contrary to the accepted Cold War stereotypes about state socialist mass women’s organizations, we will show that Communist leaders were attentive to the construction of gender roles and used women’s magazines as a forum to discuss openly the changing ideals of masculinity and femininity. Through a discourse analysis of articles in Vlasta and Zhenata Dnes, our article will interrogate the categories of “man” and “woman” and their negotiation during the Communist era on the pages of official state magazines. In the (...) Bulgarian case, we will discuss key articles that explicitly dealt with the importance of fathers and fatherhood, as for the case of Czechoslovakia, we will examine a series of articles and letters in which women’s union leaders and ordinary citizens discuss women’s entry into the workforce that had previously been the purview of men. (shrink)

At the end of Punica 14, M. Claudius Marcellus transforms from a general famous for his military valor into a founder renowned for his clemency. This paper interprets his transformation in relation to the threat of civil war, which lurks throughout the Sicilian campaign. Earning glory through his commitment to external conquest and internal unity, Marcellus offers a resonant exemplum for a political community beset by fears of provincial unrest. When Silius invites his fellow governors to learn the lessons of (...) the epyllion, he reveals his own awareness that the stability of the empire depends upon the conduct of those who conquer in its name. (shrink)

Developmental models that account for the metabolic effect of temperature variability on poikilotherms, such as degree-day models, have been widely used to study organism emergence, range and development, particularly in agricultural and vector-borne disease contexts. Though simple and easy to use, structural and parametric issues can influence the outputs of such models, often substantially. Because the underlying assumptions and limitations of these models have rarely been considered, this paper reviews the structural, parametric, and experimental issues that arise when using degree-day (...) models, including the implications of particular structural or parametric choices, as well as assumptions that underlie commonly used models. Linear and non-linear developmental functions are compared, as are common methods used to incorporate temperature thresholds and calculate daily degree-days. Substantial differences in predicted emergence time arose when using linear versus non-linear developmental functions to model the emergence time in a model organism. The optimal method for calculating degree-days depends upon where key temperature threshold parameters fall relative to the daily minimum and maximum temperatures, as well as the shape of the daily temperature curve. No method is shown to be universally superior, though one commonly used method, the daily average method, consistently provides accurate results. The sensitivity of model projections to these methodological issues highlights the need to make structural and parametric selections based on a careful consideration of the specific biological response of the organism under study, and the specific temperature conditions of the geographic regions of interest. When degree-day model limitations are considered and model assumptions met, the models can be a powerful tool for studying temperature-dependent development. (shrink)