The U.S. Department of Health and Human Services has proposed substantial changes to the current regulatory system governing human subjects research in its Advanced Notice of Proposed Rulemaking, entitled “Human Subjects Research Protections: Enhancing Protections for Research Subjects and Reducing Burden, Delay, and Ambiguity for Investigators.” Some of the most significant proposed changes concern the use of biospecimens in research. Because research involving biological materials begins with an initial interaction with an individual, such research falls squarely within the human subjects (...) research regulatory framework known as the “Common Rule,” which applies to research conducted or funded by the HHS and the other signatory agencies and departments. However, as described in detail below, much biospecimen research may fall within exemptions and exceptions under the Common Rule and, thus, may be conducted without consent. The ANPRM proposes requiring written consent for research use of biospecimens, even if the biospecimens were initially collected for a purpose other than research or have been stripped of identifiers. (shrink)

This paper argues that independent auditors have lost sight of their obligation to be truly impartial, and have increasingly adopted an attitude of client advocacy. We argue that auditors have a professional obligation to go beyond merely passing judgment on whether client accounting methods are acceptable under GAAP, and to judge whether the principles adopted are the most appropriate under the circumstances. We then review recent evidence which suggests that auditors have abandoned this objective in favor of advocating client-preferred principles. (...) The results of a survey of public accountants employed by small CPA firms indicates that, in a scenario in which an auditor did not feel that the client's accounting treatment was the most appropriate under the circumstances but it was recognized as an acceptable alternative under GAAP, advocacy of the client-preferred approach is considered appropriate and is very likely to occur in practice. In less subtle cases (e.g., when the auditor did not feel that the client's treatment provided the best reflection of the economic substance of the underlying transactions), survey participants as a group were ambivalent regarding the appropriateness of client advocacy, and felt that subordination of judgment was likely to occur in practice. The results also indicate that engagement risk, or the risk that the firm will be harmed by aggressive behavior, affects judgments of both the appropriateness and likelihood of subordination of judgment. These findings suggest that auditors have adopted an ideology of client advocacy, within the constraints of engagement risk. (shrink)

Much of the legal literature discusses regulation and regulatory forms with a seemingly implicit assumption that "those to be influenced" are inherently self-interested and thus motivated to comply with legal structures only when there are sufficient external incentives to do so. This view of the person is inconsistent with recent perspectives in the field of psychology. A law and morality perspective, coupled with insights from the field of psychology, asserts that influence, compliance, and motivation are far more complex than this (...) legal literature would suggest. In this Article, we map the varying influence structures, motives, psychological needs, emotional mechanisms, and levels of moral reasoning that various forms of regulation, from hard law to soft law, might appeal to. We provide examples from global banking and one soft law initiative, the Equator Principles, to illustrate reasons psychology would suggest why soft law may be more effective in some circumstances in influencing behavior within the firm than hard law, while recognizing important limits to such influence. (shrink)

This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...) the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances. (shrink)

In _The Fragility of Things_, eminent theorist William E. Connolly focuses on several self-organizing ecologies that help to constitute our world. These interacting geological, biological, and climate systems, some of which harbor creative capacities, are depreciated by that brand of neoliberalism that confines self-organization to economic markets and equates the latter with impersonal rationality. Neoliberal practice thus fails to address the fragilities it exacerbates. Engaging a diverse range of thinkers, from Friedrich Hayek, Michel Foucault, Hesiod, and Immanuel Kant to (...) Voltaire, Terrence Deacon, Friedrich Nietzsche, and Alfred North Whitehead, Connolly brings the sense of fragility alive as he rethinks the idea of freedom. Urging the Left not to abandon the state but to reclaim it, he also explores scales of politics below and beyond the state. The contemporary response to fragility requires a militant pluralist assemblage composed of those sharing affinities of spirituality across differences of creed, class, gender, sexual orientation, and ethnicity. (shrink)

Over the past two decades, the renowned political theorist William E. Connolly has developed a powerful theory of pluralism as the basis of a territorial politics. In this concise volume, Connolly launches a new defense of pluralism, contending that it has a renewed relevance in light of pressing global and national concerns, including the war in Iraq, the movement for a Palestinian state, and the fight for gay and lesbian rights. Connolly contends that deep, multidimensional pluralism is the best (...) way to promote justice and inclusion without violence. He advocates a deep pluralism—in contrast to shallow, secular pluralism—that helps to create space for different groups to bring their religious faiths into the public realm. This form of deep pluralism extends far beyond faith, encompassing multiple dimensions of social and personal lives, including household organization and sexuality. Connolly looks at pluralism not only in light of faith but also in relation to evil, ethics, relativism, globalization, and sovereignty. In the process, he engages many writers and theorists—among them, Spinoza, William James, Henri Bergson, Marcel Proust, Gilles Deleuze, Giorgio Agamben, Talal Asad, Michael Hardt, and Antonio Negri. _Pluralism_ is the first book in which Connolly explains the relationship between pluralism and the experience of time, and he offers readings of several films that address how time is understood, including _Time Code_, _Far from Heaven_, _Waking Life_, and _The Maltese Falcon_. In this necessary book Connolly brings a compelling, accessible philosophical critique together with his personal commitment to an inclusive political agenda to suggest how we might—and why we must—cultivate pluralism within both society and ourselves. (shrink)

Hegel's Laws serves as an accessible introduction to Hegel's ideas on the nature of law. In this book, William Conklin examines whether state-centric domestic and international laws are binding upon autonomous individuals. The author also explores why Hegel assumes that this arrangement is more civilized than living in a stateless culture. The book takes the reader through different structures of legal consciousness, from the private law of property, contract, and crimes to intentionality, the family, the role of the state, (...) and international law. -/- Conklin clearly introduces Hegel's vocabulary and contrasts Hegel's issues and arguments with leading contemporary legal philosophers. The book's originality and interdisciplinary focus open up Hegel's legal philosophy, providing a background to forms of legal consciousness for a wide audience. Addressing whether Hegel succeeds in his endeavor to explain why laws are binding, Conklin comments directly on contemporary constitutional and international law and reveals how Hegel's ideas on law stand up in the world today. (shrink)

1. The Problem. The purpose of this paper is twofold. One aim is to examine briefly the criteria basic to the notions of the culture area and the language area; the second is to indicate a method which would allow for the construction of systems which could profitably be compared and held correlate in any problem involving, on the historical level, the development and diffusion of cultural and linguistic patterns, and, on the synchronic level, the precise nature of that complex (...) of human behavior patterns, linguistic and non-linguistic, which is characteristic of man in society. (shrink)

This study examines the effects of ethical pressure on management accountants' perceptions of organizational-professional conflict, and related work outcomes. It was hypothesized that organizational pressure to engage in unethical behavior would increase perceived organizational-professional conflict, and that this perceived conflict would reduce organizational commitment and job satisfaction, and increase the likelihood of employee turnover. A survey was mailed to a random sample of Certified Management Accountants to assess perceptions of the relevant variables. The results of a structural equations model indicated (...) that, as hypothesized, ethical pressure was associated with higher levels of perceived organizational-professional conflict. Also as hypothesized, higher levels of conflict were associated with lower levels of organizational commitment and job satisfaction. Finally, lower levels of commitment and satisfaction were associated with higher turnover intentions. (shrink)

This study examines the effects of nationality (U.S. vs. China) and personal values on managers’ responses to the Perceived Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China’s transition to a socialist market economy has led to widespread business corruption, led us to hypothesize that People’s Republic of China (PRC) managers would believe less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling for national differences, managers’ personal values (more specifically, (...) self-transcendence values) would have a significant impact on PRESOR responses. The hypotheses were tested using a sample of practicing managers enrolled in part-time MBA programs in the two countries. The results indicate that nationality did not have a consistent impact on PRESOR responses. After controlling for national differences, self-transcendence values had a significant positive impact on two of the three PRESOR dimensions. Conservation values such as conformity and tradition also had a significant association with certain dimensions of the PRESOR scale. (shrink)

. A Christian seminary supports the study of religion andscience, in order to relate its faith to people living in scientificallyoriented cultures. It invites the scientific and university com‐munities to join in developing a model for dialogue that may be abasis for more ecumenical efforts at relating religion and science, so as to ease tensions between religious communities. The workpioneered by the Center for Advanced Study in Religion andScience and by Zygon is giving rise to new enterprises, including thecoming establishment (...) of a Center for the Study of Faith andScience at the Lutheran School of Theology at Chicago. (shrink)

To be ashamed of one's immorality—that is a step on the staircase at whose end one is also ashamed of one's morality. Friedrich Nietzsche.

Kenneth Westphal, in his “Hegel, Natural Law & Moral Constructivism,” offers an argument to the effect that Hegel elaborated a theory of natural law. Westphal contrasts such a natural law with positivism. Such a contrast holds out an either-or prospect: either Hegel is a legal positivist or he is a natural law thinker. I ask whether it is possible that Hegel elaborated a third theory of law other than that of positivism or of natural law. In addressing this possibility, I (...) first raise a problem in Westphal’s adoption of Hegel’s regressive argument. The ultimate justification, according to Westphal, is an a priori concept: namely, the equal rational will. I then exemplify the importance of the problem when a constitutional lawyer identifies intermediate principles justifiable with reference to such a final referent of justification. The problem raises the prospect that Hegel’s theory of law has elements of both natural law and positivist law. Section 3 highlights the need to situate any natural law claim in the particular ethos of the movement of legal consciousness through the experience of time. (shrink)

But in Why I Am Not a Secularist, distinguished political theorist William E. Connolly argues that secularism, although admirable in its pursuit of freedom and diversity, too often undercuts these goals through its narrow and intolerant ...

There has been recent interest in the hypothesis that we can directly perceive some of each other’s mental features. One popular strategy for defending that hypothesis is to claim that some mental features are embodied in a way that makes them available to perception. Here I argue that this view would imply a particular limit on the kinds of mental feature that would be perceptible (§2). I sketch reasons for thinking that the view is not yet well-motivated (§3). And I (...) present an alternative, epistemological strategy (§4). The epistemological strategy is to discern which features of our environment are perceptible by reflection on our capacity to identify them. If the epistemological strategy is accepted it becomes plausible that we sometimes directly perceive some of each other’s mental features. But it becomes implausible to suppose that our perceptual access is limited in the way the embodied view would imply. I end by sketching reasons to think that we sometimes directly perceive each other’s desires (§5). (shrink)

How does the experience of busyness impact democratic political life? My hunch is that those reading this essay might very well offer the following answer: busyness means that we relegate political activities to the bottom of a long and sometimes tedious laundry list of “things to get done.” In fact, many of us no longer even bother to include the basic activities of citizenship –getting informed about the issues, deliberating with our peers about matters of common concern, attending a political (...) meeting, or even voting —on the list in the first place. Like this author, many of you probably feel somewhat guilty about this as well, and thus try to compensate in some way or another… At worst, busyness generates political disinterest and apathy: many of our fellow citizens openly describe the most fundamental form of democratic participation, the vote, as “a waste of time.” At best, it seems to privilege an acceleration of political activity: we seek speedy and rapidly consummated types of involvement that do not unduly add to the enormous time pressures we already feel. Unfortunately, it remains unclear whether even such high-speed forms of citizen involvement are normatively satisfactory. Can liberal democracy flourish when a growing number of us avoid the responsibilities of citizenship altogether, while even those of us who try to remain politically involved insist that they be dealt with quickly and painlessly? In this essay, I hope at the very least to deepen our understanding of this quagmire. If I am not mistaken, it provides a useful starting point for examining one of the core challenges of contemporary political life: how can we make sure that busyness and citizenship coexist in a potentially fruitful, though by no means necessarily harmonious, relationship? (shrink)

This paper examines fraudulent financial reporting within the context of Jones' (1991) ethical decision making model. It was hypothesized that quantitative materiality would influence judgments of the ethical acceptability of fraud, and that both materiality and financial risk would affect the likelihood of committing fraud. The results, based on a study of CPAs employed as senior executives, provide partial support for the hypotheses. Contrary to expectations, quantitative materiality did not influence ethical judgments. ANCOVA results based on participants' estimates of the (...) likelihood that a "typical CPA" would manipulate reported results indicated that both materiality and risk significantly influenced the likelihood of fraud, but that the perceived morality of the action did not. In contrast, results based on participants' self-reported behavior indicated that materiality and the perceived morality of the action would influence the likelihood of fraud, but that financial risk would not. Regardless of the measure used for the likelihood of fraud, the results indicate that financial executives continue to be influenced by quantitative materiality when misstatements are clearly material on qualitative grounds. (shrink)

In this new installation of his work, William E. Connolly examines entanglements between volatile earth processes and emerging cultural practices. He highlights relays between extractive capitalism, self-amplifying climate processes, migrations, democratic aspirations, and fascist dangers. In three interwoven essays, Connolly takes up thinkers in the "minor tradition" of European thought who, unlike Cartesians and Kantians, cross divisions between nature and culture. He first offers readings of Sophocles and Mary Shelley, asking whether close attention to the Anthropocene could perhaps have (...) arrived earlier had later humanists absorbed their lessons. He then joins Deleuze and Guattari's notion of an abstract machine with contemporary earth sciences, doing so to compare the Antique Little Ice Age in late Rome to relays today between extractive capitalism and accelerating climate processes. The final essay stages a dialogue between Alfred North Whitehead and Michel Foucault about the pursuit of truth during a time of planetary turbulence. With _Climate Machines, Fascist Drives, and Truth_, Connolly forges incisive interventions into key issues of our time. (shrink)

The piece responds to critics of Scheuerman’s END OF LAW: CARL SCHMIT IN THE TWENTY-FIRST CENTURY. Despite our disagreements, the book’s critics and I share the view that Schmitt speaks to our times, albeit in deeply troubling ways. Precisely how and why Schmitt remains pertinent, however, remains a matter of dispute. Inspired by the un-Schmittian hope that deliberation might buttress our common quest to overcome democracy’s present crisis, my response endeavours to identify those disagreements. Though I am unable to address (...) all of them satisfactorily, my aim is to advance our conversation. Most important, the critics and I disagree somewhat about how best to understand Schmitt’s relationship to contemporary authoritarian populism. (shrink)

William E. Connolly’s writings have pushed the leading edge of political theory, first in North America and then in Europe as well, for more than two decades now. This book draws on his numerous influential books and articles to provide a coherent and comprehensive overview of his significant contribution to the field of political theory. The book focuses in particular on three key areas of his thinking: Democracy: his work in democratic theory - through his critical challenges to the (...) traditions of Rawlsian theories of justice and Habermasian theories of deliberative democracy - has spurred the creation of a fertile and powerful new literature Pluralism - Connolly's work utterly transformed the terrain of the field by helping to resignify pluralism: from a conservative theory of order based on the status quo into a radical theory of democratic contestation based on a progressive political vision The Terms of Political Theory - Connolly has changed the language in which Anglo-American political theory is spoken, and entirely shuffled the pack with which political theorists work. (shrink)

William Whewell is considered one of the most important nineteenth-century British philosophers of science and a contributor to modern philosophical thought, particularly regarding the problem of induction and the logic of discovery. In this volume, Robert E. Butts offers selections from Whewell's most important writings, and analysis of counter-claims to his philosophy.

Drawing support from Nietzsche and Foucault, Connolly argues that the Augustinian Imperative contains unethical implications: its carriers too often convert living signs that threaten their ontological self-confidence into modes of otherness to be condemned, punished, or converted in order to restore that confidence. With a lucidity and rhetorical power that makes it readily accessible, The Augustinian Imperative examines Augustine's enactment of the Imperative, explores alternative ethico-political orientations, and subsequently reveals much about the politics of morality in the modern age.

The distinction between killing and letting die has been a controversial element in arguments about the morality of euthanasia and physician-assisted suicide. The killing/letting die distinction is based on causation of death. However, a number of causal factors come into play in any death; it is impossible to state a complete cause of death. I argue that John Mackie’s analysis of causation in terms of ‘inus factors,’ insufficient but nonredundant parts of unnecessary but sufficient conditions, helps us to see that (...) moral responsibility for death cannot rest on causation alone. In specifying the cause of death, some factors can be considered alternatively as either causal factors or merely parts of the presupposed background conditions. If a factor is moved from the background field into the causal field, the result is a changed background field. Comparisons of cases of killing and letting die often do just this; hence, the cases depend on different presuppositions and the causation cannot be directly compared. Moral judgments determine how to apportion factors to the causal and background fields. (shrink)

Offers a vivid, nuanced, and chronological account of Buddhistreligion in Japan -- from its emergence in the sixth centuryright through to the present day.