Academic accrediting/standard-setting bodies and the accounting profession view the continued emergence of reputation-damaging ethical transgressions within the accounting profession as a failure of accounting education to effectively implement necessary reforms. Although accounting educators have proposed various frameworks and instructional methods for improving ethics education, accounting still lags behind other professions in the moral development of aspiring professionals. The purpose of this paper is to provide a model for an enhanced ethics course developed for an accounting curriculum. The model course was (...) designed to respond to identified deficiencies in accounting ethics education and improve the moral development of accounting students. The paper discusses course design, delivery methods, educational goals, topical coverage and assessment of learning. Assessment data indicated that accounting students’ levels of moral development improved to a level consistent with other professions upon successful completion of the course. (shrink)

This book grew out of my confusion. If logic is objective how can there be so many logics? Is there one right logic, or many right ones? Is there some underlying unity that connects them? What is the significance of the mathematical theorems about logic which I've learned if they have no connection to our everyday reasoning? The answers I propose revolve around the perception that what one pays attention to in reasoning determines which logic is appropriate. The act of (...) abstracting from our reasoning in our usual language is the stepping stone from reasoned argument to logic. We cannot take this step alone, for we reason together: logic is reasoning which has some objective value. For you to understand my answers, or perhaps better, conjectures, I have retraced my steps: from the concrete to the abstract, from examples, to general theory, to further confirming examples, to reflections on the significance of the work. (shrink)

In this book, 19 prominent representatives of each side in the basic division among Strauss's followers explore his contribution to political philosophy and Jewish thought. The volume presents the most extensive analysis yet published of Strauss's religious heritage and how it related to his work, and includes Strauss's previously unpublished 'Why We Remain Jews, ' an extraordinary essay concerned with the challenge posed to Judaism by modern secular thought. The extensive introduction interrelates the major themes of Strauss's thought.

Historically, laws and policies to criminalize drug use or possession were rooted in explicit racism, and they continue to wreak havoc on certain racialized communities. We are a group of bioethicists, drug experts, legal scholars, criminal justice researchers, sociologists, psychologists, and other allied professionals who have come together in support of a policy proposal that is evidence-based and ethically recommended. We call for the immediate decriminalization of all so-called recreational drugs and, ultimately, for their timely and appropriate legal regulation. We (...) also call for criminal convictions for nonviolent offenses pertaining to the use or possession of small quantities of such drugs to be expunged, and for those currently serving time for these offenses to be released. In effect, we call for an end to the “war on drugs.”. (shrink)

This essay presents and analyzes the recent work of four prominent contemporary Jewish ethicists: Eugene Borowitz, David Novak, Byron Sherwin, and Walter Wurzburger. These authors are united in their affirmation of covenant as the central category of Jewish moral obligation and their concern to construct a Jewish ethic out of the classical sources of Judaism. Yet, as an individual analysis of their books will show, they adopt markedly different views of the authority of traditional Jewish law , the respective roles (...) of individual and community in moral deliberation, and the degree to which changing historical circumstances alter moral truths. (shrink)

Enrique Dussel's writings span the theology of liberation, critiques of discourse ethics, evaluations of Marx, Levinas, Habermas, and others, but most importantly, the development of a philosophy written from the underside of Eurocentric modernist teleologies, an ethics of the impoverished, and the articulation of a unique Latin American theoretical perspective. This anthology of original articles by U.S. philosophers elucidating Dussel's thought, offers critical analyses from a variety of perspectives, including feminist ones. Also included is an essay by Dussel that responds (...) to these essays. (shrink)

They envisioned a brave new world, and what they got was fascism. As vibrant as its counterparts in Paris, Munich, and Milan, the avant-garde of Florence rose on a wave of artistic, political, and social idealism that swept the world with the arrival of the twentieth century. How the movement flourished in its first heady years, only to flounder in the bloody wake of World War I, is a fascinating story, told here for the first time. It is the history (...) of a whole generation's extraordinary promise--and equally extraordinary failure. The "decadentism" of D'Annunzio, the philosophical ideals of Croce and Gentile, the politics of Italian socialism: all these strains flowed together to buoy the emerging avant-garde in Florence. Walter Adamson shows us the young artists and writers caught up in the intellectual ferment of their time, among them the poet Giovanni Papini, the painter Ardengo Soffici, and the cultural critic Giuseppe Prezzolini. He depicts a generation rejecting provincialism, seeking spiritual freedom in Paris, and ultimately blending the modernist style found there with their own sense of toscanità or "being Tuscan." In their journals--Leonardo, La Voce, Lacerba, and l'Italia futurista--and in their cafe life at the Giubbe Rosse, we see the avant-garde of Florence as citizens of an intellectual world peopled by the likes of Picasso, Bergson, Sorel, Unamuno, Pareto, Weininger, and William James. We witness their mounting commitment to the ideals of regenerative violence and watch their existence become increasingly frenzied as war approaches. Finally, Adamson shows us the ultimate betrayal of the movement's aspirations as its cultural politics help catapult Italy into war and prepare the way for Mussolini's rise to power. (shrink)

Ethics researchers advise managers of organizations to link rewards and punishments to ethical and unethical behavior, respectively. We build on prior research maintaining that organizations operate at Kohlbergs stages of moral reasoning, and explain how the over-reliance on rewards and punishments encourages employees to operate at Kohlbergs lowest stages of moral reasoning. We advocate designing organizations as ethical communities and relying on different assumptions about employees in order to foster ethical reasoning at higher levels. Characteristics associated with ethical communities are (...) identified and AES Corporation and Semco S/A serve as examples of corporations exhibiting the design characteristics and assumptions of ethical organizations. (shrink)

Gramsci, An italian marxist intellectual politically active when fascism rose and later imprisoned by mussolini, Offers a sensitive and non-Stereotyped communist interpretation of fascism. He rejected the crude "fascism as last stage of capitalism thesis," the view that it was merely the "agent of the big bourgeoisie" and even the view that it reflected a particular set of class interests. He recognized that it was not merely reactionary, That it had complex internal divisions, That it exemplified the "relative autonomy of (...) politics," and that it was best understood as a response to a "hegemonic crisis.". (shrink)

Helmut Fleischer has distinguished three different approaches to history in the development of Marx's thinking: the "anthropological" , the "pragmatological" , and the "nomological" . However, these represent a less continuous and coherent development than Fleischer claims. The 1857 Introduction to the Grundrisse can be instanced as a fourth view, more focused than the others on historiography, and at variance with what Marx says elsewhere. The sequence and overlapping of these four views call into question both the interpretation of Marx's (...) development as smoothly continuous and the interpretation of his development as "ruptured" into "early" and "late.". (shrink)

This statement summarizes the conclusions of the Symposium on the Definition of Death, held at The Catholic University of America in June 2014. After providing the background and context for contemporary debates about brain death and describing the aims of the symposium, the statement notes points of unanimous and broad agreement among the participants, and highlights areas for further study.

Smilek, Eastwood, Reynolds, and Kingstone suggests that the studies reported in Beck, M. R., Levin, D. T. and Angelone, B. A. are not ecologically valid. Here, we argue that not only are change blindness and change blindness blindness studies in general ecologically valid, but that the studies we reported in Beck, Levin, and Angelone, 2007 are as well. Specifically, we suggest that many of the changes used in our study could reasonably be expected to occur in the real world. Furthermore, (...) the conclusion from Beck et al. that knowledge about the role of intention and scene complexity in change detection is not readily accessible applies not only to the laboratory studies we conducted but also to real world situations. (shrink)

The Common Anatomy Reference Ontology (CARO) is being developed to facilitate interoperability between existing anatomy ontologies for different species, and will provide a template for building new anatomy ontologies. CARO has a structural axis of classification based on the top-level nodes of the Foundational Model of Anatomy. CARO will complement the developmental process sub-ontology of the GO Biological Process ontology, using it to ensure the coherent treatment of developmental stages, and to provide a common framework for the model organism communities (...) to classify developmental structures. Definitions for the types and relationships are being generated by a consortium of investigators from diverse backgrounds to ensure applicability to all organisms. CARO will support the coordination of cross-species ontologies at all levels of anatomical granularity by cross-referencing types within the cell type ontology (CL) and the Gene Ontology (GO) Cellular Component ontology. A complete cross-species CARO could be utilized in other ontologies for cross-product generation. (shrink)

Here we examine the hypothesis that symbolic understanding across domains is mediated by a fundamental ‘symbolizing’ ability in young children. We tested 30 children aged 2–4 years on symbolic tasks assessing iconic and non-iconic word-referent and picture-referent understanding and administered standardised tests of symbolic play and receptive language. Children showed understanding of the symbol-referent relation earlier for pictures than written words, and performance within domains was correlated and, importantly, predicted by a marker of general symbolic ability. Performance on picture and (...) written word tasks was also unrelated to language comprehension. Thus, symbolic abilities in specific domains are underpinned by a general symbolizing ability which arises early in development. (shrink)

Designed to introduce beginning students of philosophy to a number of problems which are appropriate subjects for reflection. These problems relate to the human condition, human nature, the definition of the good life, authority, & freedom, the religious quest, & the future.

Previous research demonstrates that implicitly learned probability information can guide visual attention. We examined whether the probability of an object changing can be implicitly learned and then used to improve change detection performance. In a series of six experiments, participants completed 120–130 training change detection trials. In four of the experiments the object that changed color was the same shape on every trial. Participants were not explicitly aware of this change probability manipulation and change detection performance was not improved for (...) the trained shape versus untrained shapes. In two of the experiments, the object that changed color was always in the same general location . Although participants were not explicitly aware of the change probability, implicit knowledge of it did improve change detection performance in the trained location. These results indicate that improved change detection performance through implicitly learned change probability occurs for location but not shape. (shrink)