This research examines the extent to which similarities and differences exist in the codes of professional conduct of certified (chartered) accountants across the following countries: the United States, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India, and Hong Kong. These eight countries exemplify some of the diversity in economic, political, legal, and cultural environments in which public accountants practice. The professional codes of ethics establish the ethical boundary parameters within which professional accountants must operate and they are a function of (...) these environments.The results of the study reveal that commonalities exist on some ethical rules indicating that some rules are indeed "culture free". Cross-country variations, however, exist as to the specificity and elaborateness of the rules. Such variations can be attributed to cultural and legal differences, as well as the length of time each professional organization has been in existence. An understanding of the similarities and differences in the codes is important to individuals who may work in these countries. Professional accountants involved in international business must understand the implications of the decisions they make in light of the ethical codes and moral values of their counterparts in foreign countries. After a discussion of the similarities and differences in the codes, the implications of these comparisons for accounting practice are discussed. (shrink)

This paper motivates institutional epistemic trust as an important ethical consideration informing the responsible development and implementation of artificial intelligence (AI) technologies (or AI-inclusivity) in healthcare. Drawing on recent literature on epistemic trust and public trust in science, we start by examining the conditions under which we can have institutional epistemic trust in AI-inclusive healthcare systems and their members as providers of medical information and advice. In particular, we discuss that institutional epistemic trust in AI-inclusive healthcare depends, in part, on (...) the reliability of AI-inclusive medical practices and programs, its knowledge and understanding among different stakeholders involved, its effect on epistemic and communicative duties and burdens on medical professionals and, finally, its interaction and alignment with the public’s ethical values and interests as well as background sociopolitical conditions against which AI-inclusive healthcare systems are embedded. To assess the applicability of these conditions, we explore a recent proposal for AI-inclusivity within the Dutch Newborn Screening Program. In doing so, we illustrate the importance, scope, and potential challenges of fostering and maintaining institutional epistemic trust in a context where generating, assessing, and providing reliable and timely screening results for genetic risk is of high priority. Finally, to motivate the general relevance of our discussion and case study, we end with suggestions for strategies, interventions, and measures for AI-inclusivity in healthcare more widely. (shrink)

What is wrong with imposing pure risks, that is, risks that don’t materialize into harm? According to a popular response, imposing pure risks is pro tanto wrong, when and because risk itself is harmful. Call this the Harm View. Defenders of this view make one of the following two claims. On the Constitutive Claim, pure risk imposition is pro tanto wrong when and because risk constitutes diminishing one’s well-being viz. preference-frustration or setting-back their legitimate interest in autonomy. On the Contingent (...) Claim, pure risk imposition is pro tanto wrong when and because risk has harmful consequences for the risk-bearers, such as psychological distress. This paper argues that the Harm View is plausible only on the Contingent Claim, but fails on the Constitutive Claim. In discussing the latter, I argue that both the preference and autonomy account fail to show that risk itself is constitutively harmful and thereby wrong. In discussing the former, I argue that risk itself is contingently harmful and thereby wrong but only in a narrow range of cases. I conclude that while the Harm View can sometimes explain the wrong of imposing risk when risk itself is contingently harmful, it is unsuccessful as a general, exhaustive account of what makes pure imposition wrong. (shrink)

Through its focus on deep and experiential learning, service-learning has become increasingly popular within the business school curriculum. While a reciprocal dimension has been foundational to SL, the reciprocality that is emphasized in business ethics literature is often on the relationship between the service experience and the academic content, rather than reciprocal learning of the service providers and the recipients, let alone other stakeholders. Drawing on the notion of enriched reciprocal learning and on Aristotle’s typology of modes of knowing, we (...) revisit reciprocal learning by illustrating what kinds of learning occur for server and served in four SL projects from a project course in CSR, and emphasize the role of boundary spanners from the project organizations in making this reciprocal learning happen and translating the various types of student learning in ways that are useful for their organizations. We find that when boundary spanners are particularly engaged at making the projects impactful, they contribute to making the learning experiences of students, managers and sometimes other stakeholders useful, multidimensional, and ultimately rewarding. (shrink)

What makes cases of pure risking sometimes wrong? There is a strong intuition that the wrongness of pure risking stands in an explanatory relationship with the wrongness of the non-risky act, other things being equal. Yet, we cannot simply take this for granted insofar as in cases of wrongful pure risking, the risked outcome fails to materialize. To this end, I motivate and develop an underexplored approach in the literature that I call Unificationism. According to the Unificationist account that I (...) defend, the fact that pure risking φ is pro tanto wrong is grounded by a general moral fact that φ-ing is pro tanto or all-things-considered wrong, other things being equal. This relationship holds even if and when an agent’s risky conduct fails to transpire or culminate into φ-ing ex post. I argue that this Unificationist account captures our explanatory intuition, avoids problems of extensional and explanatory inadequacy that existing alternative faces, and most importantly, renders Unificationism as a plausible view within the ethics of pure risking. (shrink)

Ebola is a deadly disease with no cure; there is no vaccine developed yet. Many died during the 2014 outbreak in West Africa, and many healthcare professionals went to the virus infected area to treat the patients while placing their lives in danger. Not every medical professional placed in the field is a fully trained specialist, and sometimes one or two under-trained doctors are in charge of the entire clinic with some nurses and operating technicians. When unexpected outbreaks of the (...) virus occur in the places, the doctor(s) would encounter medical and ethical dilemmas. Should they leave or stay? In fact, this dilemma is not confined to the Ebola pandemic but relevant to all similar cases. In this paper, three authors, a medical resident, a clinical bioethicist, and a theoretical bioethicist respond to the dilemma. (shrink)

During times of emergency like the pandemic itself, governments are often seen as exercising “exceptional power”. Given the state of growing urgency in responding to the pandemic, there is a worry that governments may resort to exercising their exceptional power arbitrarily—either willingly, unintentionally or perhaps even negligently. When power is exercised by states or even by non-state actors arbitrarily over a person or group, that is, at their own will in the absence of appropriate institutional checks and balances, republican theorists (...) argue that we are confronted with a threat to our freedom as non- domination. In this chapter, I explore whether, and in what ways, worries about domination could surface in the context of government’s enforcement of risk- containment measures in response to the pandemic. While imposition of these measures is deemed necessary and important for reducing risks in response to the pandemic, their imposition is prima facie problematic if it constitutes or entails wrongful exercise of arbitrary power, thereby risking domination of citizens. I motivate this claim by examining India’s initial response to the Covid-19 pandemic, particularly focussing on the public health emergency legislature (or lack thereof) authorising the implementation of emergency risk-containment measures. (shrink)

Euro-American misrepresentations of the non-West in general, and in particular on Hinduism and ancient India, run deep and have far greater colonial connections than that have been exposed in academia. This book analyzes the psycho-social consequences that Indian American children face after they are exposed to the school textbook discourse on Hinduism and ancient India. The authors show that there is an intimate connection—an almost exact correspondence—between James Mill’s colonial-racist discourse and the current school-textbook discourse. The very parameters and coordinates (...) on which James Mill constructed the discourse are the ones that are being used to describe Hinduism, Hindus, and ancient India in the textbooks currently. Consequently, this archaic and racist discourse, camouflaged under the cover of political correctness, produces in the Indian American children a psychological impact quite similar to what racism is known to produce: shame, inferiority, embarrassment, identity confusion, assimilation, and a phenomenon similar to racelessness where the children dissociate from the tradition and culture of their ancestors. This book argues that the current school textbook discourse on Hinduism and India needs to change so that the Indian American children do not become victims of overt and covert racism. For the change to occur, the first step is to recognize the overarching and pervasive influence of the colonial-racist discourse of James Mill on the textbooks. For the reconstruction of the discourse to take place, the first step is to engage in a through deconstruction, which is what the book attempts. (shrink)

This volume gathers together for the first time are all the key texts in a crucial debate in modern philosophy, centered on Leibniz's famous 1695 essay, the "New System of the Nature of Substances and their Communication," in which he introduced his strikingly original theory of metaphysics. His "system" became increasingly famous and drew him into discussion and development of these ideas, both in public and in private, with a variety of thinkers, most notably the great French philosopher Pierre Bayle. (...) Woolhouse's and Francks's new English edition gives the only full representation of this debate, and will therefore be essential reading for anyone who wishes to gain a proper understanding of Leibniz's philosophy and its intelletual context. All the texts are newly translated and extensively annotated; many appear in English for the first time. (shrink)

This paper argues that Immanuel Kant’s practical philosophy contains a coherent, albeit implicit, defense of the legitimacy of capital punishment, one that refutes the most important objections leveled against it. I first show that Kant is consistent in his application of the ius talionis. I then explain how Kant can respond to the claim that death penalty violates the inviolable right to life. To address the most significant objection – the claim that execution violates human dignity – I argue that (...) motives of honor, as Kant conceives it, require a rational person to will her own execution, were she to commit murder. (shrink)

This article explores the characteristics of research sites that scientists have called “natural experiments” to understand and develop usable distinctions for the social sciences between “Nature’s or Society’s experiments” and “natural experiments.” In this analysis, natural experiments emerge as the retro-fitting by social scientists of events that have happened in the social world into the traditional forms of field or randomized trial experiments. By contrast, “Society’s experiments” figure as events in the world that happen in circumstances that are already sufficiently (...) “controlled” to be open for direct analysis without reconstruction work. (shrink)

Le mot «milieu» est précieux pour souligner que les installations humaines – l’architecture, la ville – tiennent compte de leur environnement, naturel ou bâti. Avant de configurer «un monde», l’art humain configure un lieu et même l’élit et le transfigure en le métamorphosant, faisant de milieux donnés des «lieux» habitables voire mémorables aux multiples formes de délimitations, d’échanges et de devenir. La notion de milieu habité est mise en perspective et pensée en termes de limites, passages, liens et métamorphoses.

Our study presents an overview of the issues that were brought forward by participants of a moral case deliberation (MCD) project in two elderly care organizations. The overview was inductively derived from all case descriptions (N = 202) provided by participants of seven mixed MCD groups, consisting of care providers from various professional backgrounds, from nursing assistant to physician. The MCD groups were part of a larger MCD project within two care institutions (residential homes and nursing homes). Care providers are (...) confronted with a wide variety of largely everyday ethical issues. We distinguished three main categories: ‘resident’s behavior’, ‘divergent perspectives on good care’ and ‘organizational context’. The overview can be used for agendasetting when institutions wish to stimulate reflection and deliberation. It is important that an agenda is constructed from the bottom-up and open to a variety of issues. In addition, organizing reflection and deliberation requires effort to identify moral questions in practice whilst at the same time maintaining the connection with the organizational context and existing communication structures. Once care providers are used to dealing with divergent perspectives, inviting different perspectives (e.g. family members) to take part in the deliberation, might help to identify and address ethical ‘blind spots’. (shrink)

To vindicate morality against skeptical doubts, Kant must show that agents can be moved to act independently of their sensible desires. Kant must therefore answer a motivational question: how does an agent get from the cognition that she ought to act morally to acting morally? Affectivist interpretations of Kant hold that agents are moved to act by feelings, while intellectualists appeal to cognition alone. To overcome the significant shortcomings of each view, I develop a hybrid theory of motivation. My central (...) interpretive claim is that Kant is a special kind of motivational internalist: on his view, agents are moved to act by a feeling of intellectual pleasure at the prospect of accomplishing a task they have set for themselves, a feeling that originates in free choice. The resulting theory is immune to the challenges facing intellectualism and affectivism, thus strengthening the prospects of Kant’s justification of morality. (shrink)

Kant famously insists that free will is a condition of morality. The difficulty of providing a demonstration of freedom has left him vulnerable to devastating criticism: critics charge that Kant's post-Groundwork justification of morality amounts to a dogmatic assertion of morality's authority. My paper rebuts this objection, showing that Kant offers a cogent demonstration of freedom. My central claim is that the demonstration must be understood in practical rather than theoretical terms. A practical demonstration of x works by bringing x (...) into existence, and what the demonstration of freedom brings into existence is a moral will, a will regulated by the moral law and capable of acting in accordance with it. Since to act morally is to act freely, bringing a moral will into existence actualizes our capacity for freedom and demonstrates that we possess it. To confirm the viability of such a demonstration, Kant must establish that agents can regulate their wills by practical principles, and that practical judgments are efficacious of themselves (i.e., that non-Humean motivational internalism is true). Kant, I argue, is successful on both counts. (shrink)

in a recent article entitled “Hume on the Passions,” Stephen Buckle opens with the claim that Hume’s theory of the passions has largely been neglected. “Apart from a couple of famous sections in the Treatise concerning the sources of action,” he writes, “the subject matter has rarely excited interest.”1 His analysis of why the subject of the passions in Hume has been uninspiring points to the fact that readers have largely misunderstood the point of Hume’s theory. They usually regard the (...) account as yet another mechanistic analysis of the passions in the vein of seventeenth-century science, alongside the offerings of Malebranche, Hobbes, and Spinoza. Buckle is right to point out that there is a.. (shrink)

C.H. Waddington is today remembered chiefly as a Drosophila developmental geneticist who developed the concepts of “canalization” and “the epigenetic landscape.” In his lifetime, however, he was widely perceived primarily as a critic of Neo-Darwinian evolutionary theory. His criticisms of Neo-Darwinian evolutionary theory were focused on what he saw as unrealistic, “atomistic” models of both gene selection and trait evolution. In particular, he felt that the Neo-Darwinians badly neglected the phenomenon of extensive gene interactions and that the “randomness” of mutational (...) effects, posited in the theory, was a false postulate. This last criticism dealt with the phenomenon known today as “developmental constraints.” Although population genetics itself has evolved considerably from its form at mid-20th century, much of Waddington’s critique, it is argued here, retains cogency. Yet, he did not attempt to develop a full-fledged alternative theory himself. Perhaps most surprisingly, in retrospect, is that he did not try to marry his work on gene interactions in development with his evolutionary interests, to create a theory of “genetic networks” and their evolution. Whether evolutionary genetics today will incorporate “network thinking” as a central element or whether there will be a general retreat to the more atomistic approach offered by genomics, remains an open question. (shrink)

Half of the drug offenders incarcerated in the United States are black, even though whites and blacks use and sell drugs at the same rate, and blacks make up only 13 percent of the population. Noncomparativists about retributive justice see nothing wrong with this picture; for them, an offender’s desert is insensitive to facts about other offenders. By contrast, comparativists about retributive justice assert that facts about others can partially determine an offender’s desert. Not surprisingly, comparativists, especially comparative egalitarians, contend (...) that differential punishment is retributively unjust. I agree with this assessment, but take issue with the reasons egalitarians cite in its favor. In this paper, I argue that differential punishment violates retributive justice because it contributes to structural racial oppression. Over the course of developing and defending this claim, I identify the shortcomings of both comparative egalitarianism and respectarianism, which is the most popular and plausible brand of noncomparativism. (shrink)

Peter S. Fosl offers a radical interpretation of Hume as a thoroughgoing sceptic on epistemological, metaphysical and doxastic grounds. He first contextualises Hume's thought in the sceptical tradition and goes on to interpret the conceptual apparatus of his work - including the Treatise, Enquiries, Essays, History, Dialogues and letters.

Parkinson schreibt, es sei nicht klar, daß Alexander selbst von Geburt an Merkmale oder Zeichen des Ortes seines zukünftigen Todes in sich getragen haben müsse, weil der vollständige Begriff von Alexander den Begriff des in Babylon Sterbens enthält. Die vorliegende Interpretation des Prinzips der Vorherbestimmtheit der Geschichte verdeutlicht dies mit Hilfe der bildlichen Ausdrücke, Pläne und Dispositionen und mit Hilfe einer aristotelischen Unterscheidung zwischen "going to be" und "will be" , fur welche ein formaler chronologischer Apparat ausgearbeitet ist. Die Arbeit (...) gibt ebenfalls Einblick in den Gedanken, daB die Gegenwart schwanger mit der Zukunft ist, und antwortet auf Reschers Kritik, daß Leibniz' Metaphysik von Grund auf statisch sei. (shrink)

This paper is a commentary on Joseph Corabi’s “The Misuse and Failure of the Evolutionary Argument”, this Journal, vol. VI, No. 39; pp. 199-227. It defends William James’s formulation of the evolutionary argument against charges such as mishandling of evidence. Although there are ways of attacking James’s argument, it remains formidable, and Corabi’s suggested revision is not an improvement on James’s statement of it.

The philosophical or metaphysical architecture of Darwin's theory of evolution by natural selection is analyzed and diflussed. It is argued that natural selection was for Darwin a paradigmatic case of a natural law of change — an exemplar of what Ghiselin (1969) has called selective retention laws. These selective retention laws lie at the basis of Darwin's revolutionary world view. In this essay special attention is paid to the consequences for Darwin's concept of species of his selective retention laws. Although (...) Darwin himself explicity supported a variety of nominalism, implicit in the theory of natural selection is a solution to the dispute between nominalism and realism. It is argued that, although implicit, this view plays a very important role in Darwin's theory of natural selection as the means for the origin of species. It is in the context of these selective retention laws and their philosophical implications that Darwin's method is appraised in the light of recent criticisms, and the conclusion drawn that he successfully treated some philosophical problems by approaching them through natural history. Following this an outline of natural selection theory is presented in which all these philosophical issues are highlighted. (shrink)

In this article I seek to explain Hegel’s significance to contemporary meta-ethics, in particular to Kantian constructivism. I argue that in the master–slave dialectic in the Phenomenology of Spirit , Hegel shows that self-consciousness and intersubjectivity arise at the same time. This point, I argue, shows that there is no problem with taking other people’s reasons to motivate us since reflection on our aims is necessarily also reflection on the needs of those around us. I further explore Hegel’s contribution to (...) the debate about internal and external reasons. I end by arguing that we should understand reasons as historically constructed in the sense that who counts as an intrinsic bearer of value changes over time. I thus argue that the struggle for recognition is in fact the beginning of the long march toward the idea of recognition and the Kantian kingdom of ends. This march, however, is driven by the need to overcome injustice as it is instantiated at the beginning of history by the master’s absolute domination of the slave. (shrink)

The present study investigates whether people can infer the preferences of others from spontaneous facial expressions alone. We utilize a paradigm that unobtrusively records people's natural facial reactions to relatively mundane stimuli while they simultaneously report which ones they find more appealing. Videos were then presented to perceivers who attempted to infer the choices of the target individuals—thereby linking perceiver inferences to objective outcomes. Perceivers demonstrated above-chance ability to infer target preferences across four different stimulus categories: people (attractiveness), cartoons (humor), (...) paintings (decorative appeal), and animals (cuteness). While perceivers' subjective ratings of expressivity varied somewhat between targets, these ratings did not predict the relative “readability” of the targets. The findings suggest that noncommunicative, natural facial behavior by itself suffices for certain types interpersonal prediction, even in low-emotional contexts. (shrink)

What is the dry garment which Sceparnio offers to the sea-soaked Charmides? First of all, there is doubt about the spelling of the word. The Palatine tradition is tigillum, though T has tixillum; the Ambrosian palimpsest is provokingly defective at this point and Studemund was unable to determine whether the vowel is e or i. Since the beginning of the sixteenth century editors have chosen to print tegillum, being influenced by notes preserved in the collections of two grammarians—Nonius and Paulus. (...) I quote these from Lindsay's Teubner editions. (shrink)

In contrast to The Methods of Ethics, Sidgwick’s Practical Ethics counsels not trying to “get to the bottom of things” in our efforts to reach “some results of value for practical guidance and life.” For Sidgwick, both practical and theoretical ethics should start from the Morality of Common Sense. Although he retained his utilitarian outlook in Practical Ethics, this paper suggests that the Morality of Common Sense has the resources to hold its own against utilitarian revision.

This paper brings together the work of Nicholas Wolterstorff and William Alston in speech-act theory with the aim of providing a deeper understanding of the nature of divine speaking through the medium of Scripture. Despite the fecundity of Wolterstorff's seminal work on the philosophical theology of Scripture, aspects of his speech-act centric account are underdeveloped and would benefit from the contributions of William Alston. In particular, his account of divine speech-acts could be fruitfully expanded by incorporating the concept of ‘taking (...) responsibility’ that is central to Alston's analysis of the nature of illocutionary acts. This would elucidate both the way in which readers of Scripture encounter divine practical authority in the reading process and the nature of the response of faith that is demanded of them. (shrink)