Accounting educators are in the midst of creating new opportunities for students to enhance their abilities to recognize ethical dilemmas, establish criteria by which to make ethical decisions, and establish support mechanisms and strategies to facilitate their ethical decision-making. CPA firms, professional organizations and state boards of accountancy are co-operating to increase requirements for ethics education for candidates taking the CPA exam. The current situation is confusing and sub-optimal regarding the use of precious learning time in college programs. A new (...) dialogue between the three stakeholders, creative learning approaches, and additional resources can lead to a more consistent and optimal learning paradigm regarding the ethics education of accountants. Research evaluating the effectiveness of various approaches is needed to effectively apply limited resources in an area critical to the reputation capital of the accounting profession. (shrink)

In a recent essay of the AJTP, Wesley Wildman takes his reader through a three-step program—indeed, a “user-friendly guide”—for apprehensive theologians who are looking for a means to deny the indeterminacy of God against Robert C. Neville’s systematic and elegant argument for it.1 The “path of resistance” isn’t one that Wildman himself takes seriously—to be sure, his tongue is firmly in cheek throughout the short essay—but he thinks it could have some therapeutic potential for the beleaguered theologian who is struggling (...) with Neville’s challenge. Upon completing the program, the theologian can rest easy that her preferred view of God can be sustained. Of course, if this is the final position of the theologian, she... (shrink)

Pali Buddhist Texts-explained to the Beginner. Rune. E. A. Johansson. Scandinavian Institute of Asian Studies Monograph Series No. 14 Curzon Press, London, Second edition, revised and enlarged, 1977 160 pp. £4.00.

One of John Constable’s highest achievements, his “skying” campaign of the summers of 1821 and 1822 in Hampstead Heath, connects the seventeenth-century approach to landscape to the modernist vision of it in a singular manner. This is the starting point of my investigation of Constable’s cloudscapes, an investigation that aims to bring attention to their vanguard position in actually heralding the concept of “lifeworld,” a concept that was to prove crucial to the development of Modernism. In connecting the Dutch quotidian (...) approach to life with the impressionists’ search for immanence, Constable’s skies became an essential bridge in the history of modern art. His own very personal treatment of natural phenomena as manifestations of spiritual life represents the transition from the naturalist view of nature to a more human-focused – later to be called realist – view of the natural world. (shrink)

Utilizing the philosophy of Charles Sanders Peirce, Rory Misiewicz argues for a new approach to the problem of theological language in Christian theology. This approach, the "analogy of signs," serves as a critical alternative to influential models of theological language based upon an analogy of being, grammatical analogy, or analogy of faith.

“Morality” is a Western term that brings to mind all sorts of associations. In contemporary Western moral psychology it is a commonplace to assume that people (presumably across all cultures and languages) will typically associate the term “moral” with actions that involve considerations of harm and/or fairness. But is it cross-culturally a valid claim? The current work provides some preliminary evidence from Mongolia to address this question. The word combination of yos surtakhuun is a Mongolian translation of the Western term (...) “moral”. However, freelisting data indicates that Mongolians do not typically associate the term yos surtakhuun with actions that involve considerations of harm and/or fairness. Instead, the most cognitively salient category is respect (khündlekh). The lack of convergence between moral and yos surtakhuun suggests that the term “moral” does not refer to universal “moral” cognition that specifically deals with harm and/or fairness. On the contrary, I would argue that the term “moral” brings to mind exclusively WEIRD associations, and yos surtakhuun brings to mind specifically Mongolian associations. Thus, pointing to different historically shaped cultural models of “moral” behavior. (shrink)

In this paper we report a study conducted in Mongolia on the scope of morality, that is, the extent to which people moralize different social domains. Following Turiel’s moral-conventional task, we characterized moral transgressions (in contrast to conventional transgressions) in terms of two dimensions: authority independence and generality of scope. Different moral domains are then defined by grouping such moral transgressions in terms of their content (following Haidt’s classification of morally relevant domains). There are four main results of the study. (...) First, since all five Haidtian domains were moralized by the Mongolian participants, the study provides evidence in favour of pluralism about moral domains. However, the study also suggests that the domain of harm can be reduced to the fairness domain. Furthermore, although the strong claim about reduction of all moral domains to the domain of fairness does not seem to hold a significant number of participants did indicate considerations of fairness across domains. Finally, a significant amount of participants moralized conventional transgressions a la Turiel, but it did not reach a statistical significance. (shrink)

In the current study, we examine the changes in disclosure practices on compliance and the fight against corruption at Siemens AG, a large German multinational corporation, over the period 2000–2011 during which a major corruption scandal was revealed. More specifically, we conduct a content analysis of the company’s annual reports and sustainability reports during that period to investigate the changes of Siemens’ corruption and compliance disclosure using both quantitative and qualitative methods. Through the lens of legitimacy theory, stakeholder analysis, and (...) organizational façades, we find evidence that Siemens changed its compliance and corruption disclosure practices to repair its legitimacy in the wake of the 2006 corruption scandal. We analyze these strategies more closely by using the rational, progressive, and reputation façades framework. Our primary findings suggest that the annual reports show peaks of disclosure amounts on corruption and compliance disclosures earlier than sustainability reports, which can be partly explained by analyzing the disclosures made about—and to—the different stakeholder groups. We find that the annual report focuses more on internal stakeholders such as employees, while the sustainability report focuses more on external stakeholders such as suppliers. We also find that the company uses the façades differently depending on which report is being analyzed. (shrink)

Kokie veiksmai yra kognityviškai raiškiausi, labiausiai prototipiški moralės transgresijų pavyzdžiai? Deja, šiuo metu yra labai nedaug tyrimų, siekiančių sistemiškai nagrinėti šį klausimą. Šiuo straipsniu siekiame prisidėti prie šio klausimo sprendimo pristatydami preliminarius tyrimo duomenis apie tai, kurie veiksmai tyrimo dalyviams lietuviams buvo raiškiausi. Pirmajame tyrime pritaikius kognityvinės antropologijos metodus buvo nustatyti tyrimo dalyviams iš Lietuvos raiškiausi moralinių transgresijų atvejai. Antrajame tyrime dalyvių buvo prašoma šiuos veiksmus suskirstyti į kategorijas, paimtas iš Haidto moralės pagrindų teorijos. Paėmus kartu, šie tyrimai suteikia preliminarių (...) duomenų, paremiančių idėją, kad labiausiai kognityviškai raiškioms moralės transgresijoms būdinga tai, kad jos susijusios su žala ir šiek tiek mažiau – su neteisingumu. Rezultatai aptariami skirtingų moralės sritį aprašančių teorijų kontekste. (shrink)

It has been argued that belief in free will is socially consequential and psychologically universal. In this paper we look at the folk concept of free will and its critical assessment in the context of recent psychological research. Is there a widespread consensus about the conceptual content of free will? We compared English “free will” with its lexical equivalents in Lithuanian, Hindi, Chinese and Mongolian languages and found that unlike Lithuanian, Chinese, Hindi and Mongolian lexical expressions of “free will” do (...) not refer to the same concept free will. What kind people have been studied so far? A review of papers indicate that, overall, 91% of participants in studies on belief in free will were WEIRD. Thus, given that free will has no cross-culturally universal conceptual content and that most of the reviewed studies were based on WEIRD samples, belief in free will is not a psychological universal. (shrink)

ABSTRACT This essay’s aim is to demonstrate how recent defenses of divine simplicity have failed to address the prevailing challenge of analogical language, and thereby render much of their argumentation for simplicity’s appropriateness in Christian theology null-and-void. For this task, three book-length works published within the last few years are examined: Steven Duby’s Divine Simplicity: A Dogmatic Account, D. Stephen Long’s The Perfectly Simple Triune God: Aquinas and His Legacy, and Jordan Barrett’s Divine Simplicity: A Biblical and Trinitarian Account. The (...) first section briefly details what each author understands divine simplicity to characterize, and how that characterization involves the pivotal denial of God belonging to any genus. The second section addresses the extent to which each author provides an answer as to how one can analogically speak of a simple God. Finally, the third section critiques the kinds of analogical positions found in Thomas Cajetan’s influential De Nominum Analogia, showing that they do not provide a sufficient analogical framework to ground intelligible propositions or inferences about a simple God, which thereby places the original three authors’ defenses in danger of serious incoherence. (shrink)

With the expression soul to the outside it is tried to explain the relation between individual and the universal. This expression has tooken by Croce from the idealist-romantic tradition. It distances him of the modern conceptions, of cartesian origin, that talk about an identical reason and is ..

Les réseaux personnels sont des ensembles de relations interpersonnelles dans lesquelles les personnes sont engagées. Toutes les études sur ces réseaux montrent l’existence de variations dans leur taille et leur composition selon les indicateurs de hiérarchie sociale, le niveau d’études, la profession ou le revenu. Ces variations peuvent être interprétées comme des « inégalités relationnelles » dans la mesure où les relations sont des ressources essentielles pour de nombreux aspects de la vie sociale. Ces ressources jouent un rôle particulièrement important (...) pour les personnes âgées lorsqu’elles sont confrontées aux diverses difficultés liées au vieillissement. À partir d’une étude sur les parcours et les réseaux de 342 personnes de soixante ans et plus, cet article évalue l’évolution de ces inégalités relationnelles selon différents types de contenus relationnels associés aux questions sur les relations. Au-delà de ces variations, les inégalités tendent à s’accroître avec l’âge, notamment entre les personnes les moins diplômées et les autres, ce qui fait apparaître des temporalités différentes du « vieillissement relationnel ». (shrink)

The aim of Brandon Daniel-Hughes’s book is to explore the following provocative hypothesis: religious communities are communities of inquiry. As suggested by the title, the writings of C. S. Peirce provide the primary resources and rationale for this claim; his ideas on belief, habit, community, continuity, pragmatism, semiotics, and inquiry are deeply constitutive of the project. And for the most part, Daniel-Hughes’s integration produces a compelling read; however, that is not always the case, especially concerning the notion of religious inquiry’s (...) “primary referent”. Nonetheless, Daniel-Hughes brings forth a fascinating and fecund interpretation of religious practice that will be valuable to... (shrink)

This book reconstructs the history of skepticism ranging from ancient to contemporary times, from Pyrrho to Kripke. The main skeptical stances and the historical reconstruction of the concept of skepticism are connected with an analysis of their recurrent inconsistency. The author reveals that this inconsistency is not a logical contradiction but a pragmatic one. She shows that it is a contradiction between the content of the skeptical position and the implicit presumption of the act of its assertion. The thesis of (...) global skepticism cannot be accepted as true without falling into the pragmatic inconsistency. The author explains, how skepticism was important for exposing the limits of human knowledge and inspired its development. (shrink)

In _The Moral of the Story,_ Peter and Renata Singer draw on some of the best works of fiction, playwriting, and poetry in order to shed light on the perennial questions of ethics. A vivid montage of literature that touches on a broad range of ethical subjects and themes Offers a unique contribution to the study of moral philosophy and literature Demonstrates how literary sources can add richness to discussions of real-life moral questions and dilemmas Brings together selections and (...) excerpts from the world’s most celebrated short stories, novels, plays, and poetry Features substantive section introductions by Peter and Renata Singer Peter Singer is a leading moral philosopher, widely credited with triggering the modern animal-rights movement. His collection of essays, _Unsanctifying Human Life,_ edited by Helga Kuhse, was published by Blackwell Publishing in 2001. (shrink)

Nichols and Bruno claim that the folk judge that psychological continuity is necessary for personal identity. In this article, we evaluate this claim. First, we argue that it is likely that in thinking about hypothetical cases of transformations, the folk do not use a unitary concept of personal identity, but instead rely on different concepts of ‘person’, ‘identity’, and ‘individual’. Identity can be ascribed even when post-transformation individuals are no longer categorized as persons. Second, we provide new empirical evidence suggesting (...) that the folk do not consider psychological continuity to be necessary for an individual to be categorized as a person or for ascribing identity over time and through transformations. In this, we assume, along with Nichols and Bruno, that folk judgments about identity can be read off the use of proper names. Furthermore, we raise some doubts about the ability of current experimental designs to adequately distinguish between qualitative and numerical identity jud.. (shrink)