The American Institute of certified public accountants (AICPA) has promulgated a Code of Professional Conduct, which has served as the primary ethical standard for public accountants in the United States for more than 20 years. It is now out of date and needs to be replaced with a code of ethics. Just as U.S. generally accepted accounting principles are being migrated toward "principles-based accounting" as part of a convergence with international financial reporting standards, a similar process needs to occur with (...) ethics. This article organizes the primary rules of the AICPA Code around five essential virtues: objectivity, integrity, inquisitiveness, loyalty, and trustworthiness. These virtues correspond to the general principles set forth in the Code of Ethics for Professional Accountants of the International Federation of Accountants (IFAC). From this virtue ethics perspective, various rules of the AICPA Code are critiqued as being inadequate at best, and poorly crafted at worst. The article concludes with the proposition that principles-based ethics serves the profession and the financial reporting process better than the current rules-based approach. (shrink)

The study of metaphor is now firmly established as a central topic within cognitive science and the humanities. We marvel at the creative dexterity of gifted speakers and writers for their special talents in both thinking about certain ideas in new ways, and communicating these thoughts in vivid, poetic forms. Yet metaphors may not only be special communicative devices, but a fundamental part of everyday cognition in the form of 'conceptual metaphors'. An enormous body of empirical evidence from cognitive linguistics (...) and related disciplines has emerged detailing how conceptual metaphors underlie significant aspects of language, thought, cultural and expressive action. Despite its influence and popularity, there have been major criticisms of conceptual metaphor. This book offers an evaluation of the arguments and empirical evidence for and against conceptual metaphors, much of which scholars on both sides of the wars fail to properly acknowledge. (shrink)

PLATO’S Protagoras is composed of three distinct frames. The outer frame consists in Socrates’ brief discussion with an unnamed companion. The remainder of the Protagoras is willingly narrated by Socrates to the companion, from memory of course, and apparently right after the main action. The inner frame consists in Socrates’ dialogue with Hippocrates. Roused before dawn by the impetuous young man, Socrates leads Hippocrates to reflect on the wisdom of his enthusiastic desire to study with Protagoras. This is a classic (...) and successful little example of Socratic dialogue. He then takes Hippocrates to meet Protagoras; the bulk of the dialogue—call it the innermost frame—consists in Socrates’ exchanges with Protagoras. Hippocrates does not utter a word in this part of the dialogue, though it is initiated at his request and seems undertaken by Socrates for his benefit. (shrink)

The purpose of this dissertation is to provide a defence of Aristotle's principle of contradiction against the critique made on it by Jan Lukasiewicz in an article he wrote in 1910 which was translated and published in the March 1971 number of The Review of Metaphysics. Lukasiewicz maintains in general that the law of contradiction has no logical worth. Specifically, he charges Aristotle with having several laws of contradiction instead of one as Aristotle claims; with attempting to prove the law (...) despite his claim that this is impossible and finally with failing in the very attempt to prove the law, or at least one of its formulations. In 20 chapters, each dealing with a respective section of Lukasiewicz's article, I attempt to show that all of Lukasiewicz's allegations are unfounded. My methodology is simply to follow Lukasiewicz through his 20 sections and compare what he says with what Aristotle actually wrote. If successful, this dissertation will show, in basic agreement with Professor Joseph Owens, that the best way to read Aristotle is on his own terms and not, as in the case of Lukasiewicz, via the latest developments in symbolic logic. I reiterate, with Aristotle, that the law of contradiction is the basic principle of being qua being and has logical worth precisely because of that fact. (shrink)

In this paper I consider Kierkegaard’s pseudonymous attack on natural theology with respect to how it lines up with Catholic thought on that topic. I argue that Kierkegaard’s recently shown similarities to accounts of basic beliefs raise an interesting question when a Catholic hybrid of basic beliefs and natural theology, which I develop in the paper, is considered. Kierkegaard does not attack what we might call natural reason, or a natural awareness of God’s existence, only natural theology’s demonstrative capabilities, and (...) his reasons for doing the latter, in our current epistemological climate, are shown to be mistaken. (shrink)

This study examined audience perceptions of a political candidate’s credibility and likeability as a function of varying the candidate’s responses to an opponent’s nonverbal disparagement during a televised debate. 412 participants watched a purported televised debate between candidates for mayor in a small city in Utah. In all six versions, one debater engaged in strong nonverbal disagreement during his opponent’s opening statement. His opponent responded to the nonverbal behavior with one of six decreasingly polite messages. Results indicated that more direct (...) messages increased audience perceptions of the speaker’s expertise and character compared to providing no response. The results also showed a significant interaction between response type and audience member’s level of trait verbal aggressiveness. The “indirect” and “on-record with redress” responses led to stronger perceptions of speaker composure and extroversion for members high in verbal aggression and the “off the record” strategy led to higher perceptions of extroversion and composure for members low in verbal aggression. (shrink)

"Uprightness" was termed the "leitmotiv in the formation of the human organism" by Erwin Straus (1966, p. 139). He felt that without it the human being was certainly doomed to die. Yet, what happens with those who are deprived of their "uprightness" in either the literal or moral sense (as in "not to stoop to anything"), through becoming Dis-abled? Getting up, rising in opposition to the "other" (Allon) implies a moral dimension in the case of human Dis-ability which is tied (...) to the leitmotiv established by the upright posture of anthropos . The suggestion that there is a moral dimension to Disability is a radical notion in a culture whose health professionals have become very sensitive to any idea that suggests we are blaming those who through no fault of their own have become in some way disadvantaged as compared to the mainstream of society. Although the importance of rising in opposition to the world (Allon) was perhaps originally established upon the upright posture quite literally, because man is a sense-making and sense-giving creature, this primordial act which establishes our full humanity may itself be represented and re-enacted in a variety of ways which can and should become the central project of rehabilitation of the body, as opposed to the current emphasis on technique and technological innovation. It is in the changing physiognomy of the Dis-abled person's ruptured world that we may discover the phenomenological sense of Dis-ability. Keywords: Dis-Ability, Uprightness, Rehabilitation CiteULike Connotea Del.icio.us What's this? (shrink)

Merleau-ponty's phenomenology of the intentional arc uniting body and world is viewed as grounded in the meaningfulness and materiality of both. the genetic constitution of the interrelated meaning and physicality of body and world is sketched in a phenomenological interpretation of jean piaget's ``the origin of intelligence in children''. from this sketch emerges an assertion of the priority of action over perception in prepredicative experience.

The American Institute of certified public accountants (AICPA) has promulgated a Code of Professional Conduct , which has served as the primary ethical standard for public accountants in the United States for more than 20 years. It is now out of date and needs to be replaced with a code of ethics. Just as U.S. generally accepted accounting principles are being migrated toward “principles-based accounting” as part of a convergence with international financial reporting standards, a similar process needs to occur (...) with ethics. This article organizes the primary rules of the AICPA Code around five essential virtues: objectivity, integrity, inquisitiveness, loyalty, and trustworthiness. These virtues correspond to the general principles set forth in the Code of Ethics for Professional Accountants of the International Federation of Accountants (IFAC). From this virtue ethics perspective, various rules of the AICPA Code are critiqued as being inadequate at best, and poorly crafted at worst. The article concludes with the proposition that principles-based ethics serves the profession and the financial reporting process better than the current rules-based approach. (shrink)

This text is an interview given by Prof. Dr. Alfredo Pereira Jr. to Leonardo Ferreira Almada, on the occasion of the call for publication of interviews with different Brazilian philosophers. In response to the goal of the Trans/Form/Ação journal call, we sought to carry out an interview in which a PhD professor with an established career presents some elements of his personal and academic stories, as well as clarifies important points of his research, some of his theses and vision of (...) the world based on questions asked by another professor, a historical research partner, and in-depth knowledge of the interviewee’s career. (shrink)

The present study assessed whether dementia worry is associated with adults’ subjective cognitive difficulties, and whether any associations are moderated by age. Participants were 477 adults aged 18–90 years. They completed standard, subjective measures of dementia worry and everyday cognitive difficulties (i.e. attention, language, verbal and visual-spatial memory, and visual-perceptual ability). Moderated regression analyses included dementia worry as a predictor of specific cognitive difficulties, and age as a moderator. Covariates included gender, trait cognitive and somatic anxiety, general aging-related anxiety, depression, (...) stress, mental health treatment status, and health status. Greater overall dementia worry, and specifically more frequent dementia worry, were both associated with greater attentional difficulty in middle-aged and older adults, but not in young adults. Cognitions about developing dementia in reaction to memory lapses were also associated with greater cognitive difficulties across the adult lifespan for multiple cognitive domains. Results highlight a robust relationship between dementia worry and subjective attentional difficulties, especially in middle-aged and older adults. Worry frequency is also more influential with adult aging. A cognitive or meta-cognitive mechanism may underlie subjective cognitive concerns across the adult lifespan. (shrink)