This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors’ ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U.S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an (...) impact on intention to engage in the behaviours. Country was also found to have a significant impact, with U.S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed. (shrink)

The objective of this paper is to investigate, through a qualitative study based on 38 semi-structured interviews with agents who provide assurance of sustainability reports, how they perceive and manage ethical issues underlying the verification of sustainability reports. Most of the ethical issues observed involve four interconnected aspects: the commercialism underlying sustainability assurance, the symbolic nature of the verification process, interdependency between auditing and consulting activities, and familiarity with the audited companies. The findings shed light on the reflexivity of assurance (...) providers on these issues and the legitimation strategies used to explain how they reconcile the independence and impartiality required for auditing activities with commercial aspects related to client–provider relationships. The study also shows the role of contextual variables in the ethics of assurance services. The paper contributes to the literature on the legitimacy of sustainability assurance and commercialism of the audit function. Practical implications and avenues for future research are also developed. (shrink)

En 2008, l’audition à l’Assemblée nationale est imposée à Bernard Tapie, homme d’affaires, à la suite du scandale Crédit lyonnais. Elle traite de la décision de verser à Tapie une somme avoisinant 390 millions d’euros, dont – et c’est le point qui indigne le plus le public et les députés – 45 millions d’euros de préjudice moral prélevés sur le trésor public. Les députés abordent toutes les accusations relatives à l’affaire, mettant l’accent sur le manque de morale du personnage. (...) Tapie doit justifier la décision de l’arbitrage et redorer son image. Pour ce faire, il fait appel à une panoplie de stratégies, dont des arguments éthiques. Que peut-on apprendre de ces interactions au cœur d’un des scandales français les plus retentissants de la décennie – en particulier sur la façon dont chaque acteur cherche à gérer sa propre image? (shrink)

A computable structure $\mathcal {A}$ is $\mathbf {x}$-computably categorical for some Turing degree $\mathbf {x}$ if for every computable structure $\mathcal {B}\cong\mathcal {A}$ there is an isomorphism $f:\mathcal {B}\to\mathcal {A}$ with $f\leq_{T}\mathbf {x}$. A degree $\mathbf {x}$ is a degree of categoricity if there is a computable structure $\mathcal {A}$ such that $\mathcal {A}$ is $\mathbf {x}$-computably categorical, and for all $\mathbf {y}$, if $\mathcal {A}$ is $\mathbf {y}$-computably categorical, then $\mathbf {x}\leq_{T}\mathbf {y}$. We construct a $\Sigma^{0}_{2}$ set whose degree (...) is not a degree of categoricity. We also demonstrate a large class of degrees that are not degrees of categoricity by showing that every degree of a set which is 2-generic relative to some perfect tree is not a degree of categoricity. Finally, we prove that every noncomputable hyperimmune-free degree is not a degree of categoricity. (shrink)

Books reviewed in this article: The Anchor Bible Dictionary. Edited by David Noel Freedman with Gary A. Herion, David F. Graf, John David Pleins. The Gospel of Matthew. By Daniel J. Harrington. Paul: An Introduction to his Thought. By C. K. Barrett. A Radical Jew: Paul and the Politics of Identiy. By Daniel Boyarin. New Testament Theology. By G. B. Caird, completed and edited by L. D. Hurst. The Fatherhood of God from Origen to Athanasius. By Peter Widdicombe. Dieu et (...) le Christ selon Grégoire de Nysse. By Bernard Pottier. Eucharistic Presence: A Study in the Theology of Disclosure. By Robert Sokolowski. Theological Hermeneutics: Development and Significance. By Werner Jeanrond. Theologie aus Efahrung der Gnade. Annäherungen an Karl Rahner: Edited by Mariano Delgado and Mathias‐Lutz Bachmann. Bernhard Welte's Fundamental Theological Approach to Christology.. By Anthony J. Godzieba. Sacred Identity: Exploring a Theology of the Person. By Jane Kopas. A Salvation Audit. By Colin Grant. Medical Ezhics: Sources Of Catholic Teachings, Second Edition. Edited by Kevin O'Rourke and Philip Boyle. Mission and Conversion: Proselytizing in the Religious History of the Roman Empire. By Martin Goodman. Literacy and Power in the Ancient World. Edited by Alan K. Bowman and Greg Woolf. St Cyril of Alexandria: The Christological Controversy. Its History, Theology and Texts. By John A. McGuckin. Ambrose of Milan: Church and Court in a Christian Capital. By Neil B. McLynn. Basil of Cuesareu. By Philip Rousseau. Augustine. By Mary T. Clark. Irenaeus. By Dennis Minns. Divine Heiress: The Virgin Mary and the Creation of Christian Constantinople. By Vasiliki Limberis. The Irish Tradition in Old English Literature. By Charles D. Wright. Relics, Apocalypse and the Deceils of History: Ademar of Chabannes, 989–1034. By Richard Landes. Huguccio: The Life, Works, and Thought of a Twelfth‐Centuy Jurist. By Wolfgang P. Müller. The Presence of God: A History of Western Christian Mysticism, Volume II: The Growth of Mysticism. By Bernard McGinn. Preaching the Crusades: Mendicant Friars and the Cross in the Thirteenth Century. By Christoph T. Maier. Mary Ward: A World in Contemplation. By Henriette Peters. The Letters of Teilhard de Chardin and Lucile Swan. Edited by Thomas M. King and Mary Wood Gilbert. Pseudo‐Marry: By John Donne. Edited, with an Introduction and Commentary, by Anthony Raspa. Donne and the Politics of Conscience in Early Modern England. By M. L. Brown. The Caroline Captivity of the Church: Charles 1 and the Remoulding of Anglicanism. By Julian Davies. Érudition et religion aux XVIIe et XVIIIe siécles. By Bruno Neveu. Cardinal Lavigerie: Churchman, Prophet and Missionary. By François Renault. Dom Columba Marmion: A Biography By Mark Tierney. Christian Mission in the Twentieth Century. By Timothy Yates. Religion in Africa: Experience and Expression. Edited by Thomas D. Blakely, Walter E. A. van Beek and Dennis Thomson. (shrink)

: Watsuji Tetsurō defined ethics as being generated by a double negation: the individual's negation of the community and the self-negation of the individual who returns to the community. Thus, ethics for him is based on the individual's sacrifice for the collectivity. This position results in the conception of the community as an absolute. I contend that there is a congruence between Watsuji's conception of ethics as self-sacrifice and the way he perceived the Japanese political system. To him, the imperial (...) system in Japan is based on the organic unity of the Japanese people, represented by the emperor, who embodies the general will of, and is therefore coterminous with, the Japanese nation. (shrink)

Cet article se déploie en deux temps. Tout d’abord, il s’agit d’analyser la conceptualisation hégélienne, à la fois descriptive et critique, correctrice, d’une part du contenu qui est celui des trois déterminations constitutives de la Trinité religieuse chrétienne, et, d’autre part, de leur statut dans ce contexte culturel originel d’elles-mêmes. Puis, dans un second moment, il s’agit de méditer le concept hégélien, non pas de la Trinité chrétienne, mais de la triplicité de l’être, afin d’apprécier ce que celle-ci a gardé (...) de celle-là, après que la philosophie, de Philon jusqu’à Kant, en a fait progressivement une pensée. (shrink)

L’auteur examine la définition de la personne chez John Locke à laquelle se réfère un nombre croissant de philosophes en bioéthique. L’auteur se concentre sur une lecture précise et critique du célèbre passage lockéen qui opère un transfert de la définition de la personne d’un plan substantiel à celui juridique et moral . Il développe les contradictions logiques internes à la définition de la personne comme conscience de soi et conscience morale chez le philosophe anglais, notamment le besoin de réinsérer (...) la corporéité dans sa définition afin de transcender le subjectivisme, comme du critère de souvenir authentique qui le différencie du pseudo-souvenir, du statut de l’être humain qui serait ivre ou qui n’exercerait plus de manière irréversible la conscience de soi en lien avec la théorie des intérêts. L’auteur conclut par une réflexion critique sur les conséquences éthiques contemporaines de la définition lockéenne de la personne performante. (shrink)

Presented at the Israeli Philosophical Association, at the Technion, in Spring 1988.

(1990). Fear and trembling and joyful wisdom1— The same book; A look at metaphoric communication. History of European Ideas: Vol. 12, No. 1, pp. 93-104.

This paper takes up the question, “What is the responsibility of the philosopher, specifically the Catholic philosopher, in teaching ethics at a Catholic university?” Examination of the constitution Ex Corde Ecclesiae reveals that answering this question requires examining in turn the relationship between theology and philosophy. Accordingly, the paper proceeds to an analysis of the late Pope John Paul II’s encyclical, Fides et Ratio. Th is analysis shows, however, that the very distinction between theology and philosophy seems to become problematic (...) on the encyclical’s terms. The paper thus goes on to indicate a different means of distinguishing these disciplines, and concludes by considering the significance of this distinction for the question of the responsibility of the Catholic philosopher. (shrink)

In this article the history of the attribution approach to emotion and motivation is reviewed. Early motivation theorists incorporated emotion within the pleasure/pain principle but they did not recognize specific emotions. This changed when Atkinson introduced his theory of achievement motivation, which argued that achievement strivings are determined by the anticipated emotions of pride and shame. Attribution theorists then suggested many other emotional reactions to success and failure that are determined by the perceived causes of achievement outcomes and the shared (...) characteristics or dimensions of causality. The article outlines the hypothesized dimensional antecedents of a number of self- and other-directed achievement-related emotions following success (admiration, apprehension, confidence, disliking, envy, gratitude, liking, pride, and surprise) and failure (anger, guilt, helplessness, hope, hopelessness, pity, regret, Schadenfreude, scorn, shame, surprise, and sympathy). Motivational consequences of emotions also are highlighted. (shrink)

L’A. se propose un nouvel examen de l’unité du Phèdre, problème qui mobilise les commentateurs depuis l’Antiquité et a été récemment relancé dans les études françaises et anglo-américaines. De fait, Platon n’a pas explicité la charnière articulant le diptyque formé par le discours sur l’amour comme éros spiritualisé suivi de la réflexion sur la rhétorique du vrai. Au-delà de l’étrangeté formelle, l’enjeu est philosophique : la dualité même du dialogue signale la tentative platonicienne de maintenir à tout prix le travail (...) de la psychagogie, fondement de la recherche amoureuse de la vérité, sur le terrain de la parole politique, jusqu’à se heurter à l’éclatement mutuel des deux ordres. Reste alors, devant nos yeux, l’unité fracturée du métaphysique et du politique. (shrink)

To attempt in two short articles to provide an adequate review of present-day reflection about divine revelation to humans is folly; in addition to suggest and justify a particular understanding of revelation borders on the impossible. What I propose to do is something much more limited: within the content of contemporary discussion about revelation to examine only two critical and, I hope, illumining instances - namely, the revelation of the divine that occurs in prophetic experience (which I will deal with (...) here) and (in the sequel) human history as the symbolic agency through which revelation occurs. (shrink)