The authors empirically examine the nature and extent of ethical problems confronting senior level AICPA members (CPAs) and examine the effectiveness of partner actions and codes of ethics in reducing ethical problems. The results indicate that the most difficult ethical problems (frequency reported) were: client requests to alter tax returns and commit tax fraud, conflict of interest and independence, client requests to alter financial statements, personal-professional problems, and fee problems. Analysis of attitudes toward ethics in the accounting profession indicated that (...) (1) CPAs perceive that opportunities exist in the accounting profession to engage in unethical behavior, (2) CPAs, in general, do not believe that unethical behavior leads to success, and (3) when top management (partners) reprimand unethical behavior, the ethical problems perceived by CPAs seem to be reduced. (shrink)

Das »Richtige und das Gute« (1930), das ethische Hauptwerk W. D. Ross’, enthält eine Vielzahl wichtiger moralphilosophischer Thesen und Argumente, die bis in die Gegenwart kontrovers diskutiert werden. Im Mittelpunkt steht seine pluralistische Deontologie, der zufolge sich die richtige Handlung aus einer Abwägung der in der jeweiligen Situation relevanten und unableitbaren Prima-facie-Pflichten ergibt, von denen nur ein Teil auf die Optimierung der Handlungsfolgen bezogen ist. Diese Deontologie wurde zu einem modernen Klassiker unter den normativen ethischen Theorien. Darüber hinaus stellt Ross’ (...) These, dass moralische Intuitionen eine Quelle selbstevidenten Wissens sein können, einen wichtigen Referenzpunkt in Debatten um den erkenntnistheoretischen Fundamentalismus dar. Auch für die Handlungstheorie liefert Ross einflussreiche Argumente, wenn er die Ansicht vertritt, dass Pflichten nie ein bestimmtes Motiv des Handelnden zum Gegenstand haben können. Eine zentrale Stellung nimmt für Ross die Güterlehre ein, in welcher er von vier Grundgütern, Tugend, Wissen, Lust und Gerechtigkeit, ausgeht. Wurde Ross in den ersten Jahrzehnten des 20. Jahrhunderts im damaligen Großbritannien als ein herausragender Ethiker – einer der bedeutendsten des Jahrhunderts, auf Augenhöhe mit G.E. Moore – angesehen, wandelte sich das Meinungsbild in den folgenden Jahrzehnten unter dem Einfluss besonders des Logischen Positivismus und der Philosophie Wittgensteins. In den letzten Jahrzehnten ist jedoch wieder ein wachsendes Interesse an Ross’ Ethik festzustellen. Dabei wird »Das Richtige und das Gute« bisweilen sogar mit der »Nikomachischen Ethik«, Kants »Grundlegung« und Humes »Untersuchung über die Prinzipien der Moral« verglichen. (shrink)

At the beginning of his book, Principles of Christian Theology, John Macquarrie says that theology ‘implicitly claims to have its place in the total intellectual endeavour of mankind’. The question I want to discuss is this: in what terms, if any, can that claim be justified?

Unlike old soldiers, the rhetoric of the great neither dies nor fades away. And so Hume's celebrated ‘is-ought’ passage still provokes debate.Hume was worried about the relation between ought statements and those supporting them: between ‘tolerence brings peace’ or ‘is God's will’, and ‘so one ought to be tolerant’. He denies the deducibility of the latter from the former, as the ‘ought’ expresses ‘a new relation or affirmation’, ‘entirely different from the others’. And this is commonly taken as saying that (...) the ought statement is ‘different’ and non-deducible, because it is no longer a ‘purely factual statement’, to wit one that makes another ordinarily testable truth claim.However, recent criticism, by W. D. Hudson and others, points out that Hume says other things seemingly inconsistent with this. In the passage, he mentions ‘ought’ and ‘virtue’ interchangeably, and ‘tolerance is virtuous’ as in the same boat as ‘one ought to be tolerant’. But, also, he treats the virtue of an action as sensibly discernible by the approbation which it evokes, and takes us to mean by a virtuous action that we will approve of it on contemplation. (shrink)

It is sometimes suggested that the logic of religious language differs from other kinds of language. Or it is said that each ‘language-game’ has its own ‘logic’ and that, whatever usual language-games are played in the context of religion, there is something that could be called the ‘religious language-game’ which does not correspond to any other and, therefore, has its own peculiar logic. In either case, religious people are urged to make clear what this logic is, so that their utterances (...) may be understood and evaluated. (shrink)

In a recent article In Mind , called A Religious Way of Knowing , Mr. C. B. Martin considers the claim made by some theologians to know the existence of God on the basis of direct experience of God. His paper is, he says, “an attempt to indicate how statements concerning a certain alleged religious way of knowing betray a logic extraordinarily like that of statements concerning introspective and subjective ways of knowing. It is not my wish to go from (...) a correct suggestion that the logic is very, very like to the incorrect suggestion that the logic is just like.”. (shrink)

I want to put forward a certain view of the logical foundation of religious belief. It is, in a sentence, the view that religious belief is constituted by the concept of god. This view will be discussed under three headings. First, I shall explain as clearly as I can what I mean by it. Secondly, I shall indicate what seem to me to be interesting parallels, both with regard to universes of discourse in general and to religious belief in particular, (...) between my idea of a constitutive concept and Wittgenstein's ideas of a fundamental proposition and a religious ‘picture’. Thirdly, I shall try to substantiate the view I take of the logical foundation of religious belief by rebutting three conceivable objections to it: namely, that it rests on an illegitimate craving for generality, that it is at variance with common usage, and that it consigns religious belief to an intellectual ghetto. (shrink)

W. D. Hart; XIV*—The Potential Infinite, Proceedings of the Aristotelian Society, Volume 76, Issue 1, 1 June 1976, Pages 247–264, https://doi.org/10.1093/aristo.

Offers a reading of philosopher David Hume regarding his views on practical reason. Arguments of Hume for his conception of practical reason; View of Hume on the influencing motives of the will; Approach of Hume on the standards of practical reasoning.

vol. I. Logic: Categoriae. De interpretatione. Analytica priora. Analytica posteriora.--vol. II. Natural philosophy: Physica. De caelo. De generatione et corruptione.--vol. III. Psychology: De anima. Parva Naturalia.--vol. IV. Metaphysics: Metaphysica.--vol. V. Ethics: Ethica Nicomachea.--vol. VI. Politics and poetics: Politica. De poetica.

Arthur Fine's use of prism models to provide local and deterministic accounts of quantum correlation experiments is presented and analyzed in some detail. Fine's claim that "there is... no question of the consistency of prism models... with the quantum theory" (forthcoming, p. 16) is disputed. Our criticisms are threefold: (1) consideration of the possibility of additional analyzer positions shows that prism models entail unacceptably high rejection rates in the relevant experiments; (2) similar considerations show that the models are at best (...) only superficially local and deterministic; and (3) in any case, Fine extracts the quantum correlation statistics from prism models only by resurrecting conceptual problems similar to those that his models were to designed to solve. (shrink)