The International Federation of Accountants (IFAC) has recently issued a revised "Code of Ethics for Professional Accountants" (IFAC Code). As a requirement for membership in IFAC, a national accounting organization must either adopt the IFAC Code or adopt a code of conduct that is not "less stringent" than the IFAC Code. In this paper, we examine the extent to which 158 national accounting organizations have adopted the revised IFAC Code as their own. Our results indicate that 80 of our sample (...) organizations have adopted the IFAC Code (sometimes with minor modifications), while the remaining 78 opted not to utilize the model IFAC Code. We then test the hypothesis that national accounting organizations in lower income economies would be less likely to adopt the IFAC Code than those in high income economies. Our results do not support the hypothesis. We argue that one potential reason for such a finding is that adopting the IFAC Code may be a cost effective means of adopting a code of ethics for organizations in lower income economies. (shrink)

Inspired by the recovery of natural law and virtue ethics in recent ethical discourse, certain members of the American Maritain Association have written essays to stimulate this recovery further. Their efforts are assembled in this volume, Freedom, Virtue, and the Common Good. Writing under the influence of Jacques Maritain and Yves R. Simon, they herein examine the requirements of a satisfactory natural law and virtue ethics, broadly understood as a moral philosophy giving primacy to character-formation and to the development of (...) individual and social habits necessary to perfect human life. The ethics herein envisioned is one that must first be grounded in a sound philosophy of the human person. (shrink)

The authors draw on their extensive early years experience to provide a comprehensive and up-to-date review of the key issues in the field of early childhood care and education. In this fully updated and revised new edition, rewritten to include the new Early Years Foundation Stage, students will find that this text now meets the needs of students on Foundation degrees, Early Childhood Degrees and the new Early Years Professional qualification. Topics covered in this essential textbook include: an overview of (...) the principles of effective practice discussions on equal opportunities and children's rights an update of the latest development theories relating to brain development and how children learn and the difficulties children may face in their learning investigations into what working with parents really means consideration of the different early years systems in operation summaries of key management issues and useful information on how to address them comparison with European perspectives on early years care and education the importance of play in children's early learning. Readers of this second edition will also find the expansion of existing chapters in order to include topics such as inclusion, transitions, child protection in relation to the internet and partnerships with parents. The book covers the whole age range from birth to eight years with a special section on the birth to three years age group. Each chapter is fully referenced and has case studies or reflective practice boxes within the text. Informative and engaging, the book challenges the reader to think about how underlying theory may be reflected in practice. It will be essential reading for all students who are studying for early childhood qualifications at levels four, five and six. (shrink)

The International Federation of Accountants (IFAC) has issued a revised “Code of Ethics for Professional Accountants” (IFAC Code). The IFAC Code is intended to be a model code of ethics for national accounting organizations throughout the world. Prior research demonstrates that approximately 50% of IFAC member organizations have adopted the IFAC Code as their organizational code of conduct. There is therefore empirical evidence that international convergence of accounting ethical standards is occurring. We employ Hofstede’s ( 2008 , http://www.geert-hofstede.com/hofstede_dimensions.php ) cultural (...) dimensions in an attempt to empirically explain accounting organizations’ decisions about whether to adopt the IFAC Code or to retain their organization-specific code. Our results indicate that accounting organizations in cultures with high levels of Individualism and Uncertainty Avoidance are less likely to adopt the model IFAC Code. Organizations in high Individualism and Uncertainty Avoidance societies are therefore less likely to surrender the setting of ethical standards to an outside, international organization. (shrink)

This article assesses undergraduate teaching students’ assertion that there are no right and wrong answers in teaching philosophy. When asked questions about their experiences of philosophy in the classroom for primary children, their unanimous declaration that teaching philosophy has ‘no right and wrong answers’ is critically examined across the three sub-disciplinary areas to which they were generally referring, namely, pedagogy, ethics, and epistemology. From a pedagogical point of view, it is argued that some teach­ing approaches may indeed be more effective (...) than others, and some pupils’ opinions less defensible, but pedagogically, in terms of managing the power relations in the classroom, it is counter-productive to continually insist on notions of truth and falsity at every point. From an ethical point of view, it is contended that anti-realist approaches to meta-ethics may represent a viable intellectual position, but from the point of view of normative ethics, notions of right and wrong still retain significant currency. From an epistemological point of view, it is argued using Karl Popper’s work that while it may be difficult to determine what constitutes a right answer, determining a wrong one is far more straightforward. In conclusion, it is clear that prospective teachers engaging in philosophy in the classroom, and also future teachers in general, require a far more nuanced philosophical understanding of the notions of right and wrong and truth and falsity. In view of this situation, if we wish to promote the effective teaching of philosophical thinking to children, or produce educators who can understand the conceptual limits of the claims they make and their very real and often serious practical and social consequences, it is recommended that philosophy be reinstated to a fundamental, foundational place within the pre-service teaching curriculum. (shrink)

The underlying skepticism of ancient Greek culture made it unreceptive of philosophy. It was the Catholic Church that embraced philosophy. Still, Étienne Gilson reminds us in Reason and Revelation in the Middle Ages that some early Christians rejected philosophy. Their rejection was based on fideism: the view that faith alone provides knowledge. Philosophy is unnecessary and dangerous, fideists argue, because (1) anything known by reason can be better known by faith, and (2) reason, on account of the sin of pride, (...) seeks to replace faith. To support this twofold claim, fideists, like Tertullian and Tatian, quote St. Paul. However, a judicious interpretation of St. Paul’s remarks shows that he does not object to philosophy per se but to erroneous philosophy. This interpretation is reinforced by St. Paul’s own background in philosophy and by his willingness to engage intellectuals critical of Christianity in the public square. The challenge of fideism brings up the interesting question: what would Jesus himself say about the discipline of philosophy? Could it be that Jesus himself was a philosopher (as George Bush once declared)? As the fullness of wisdom and intelligence, Jesus certainly understood philosophy, although not in the conventional sense. But surely, interpreting his life through the lens of fideism is unconvincing. Instead, an appreciation of his innate philosophical skills serves better to understand important elements of his mission. His perfect grasp of how grace perfects nature includes a philosophy of the human person. This philosophy grounded in common-sense analysis of human experience enables Jesus to be a profound moral philosopher. Specifically, he is able to explain the principles of personal actualization. Relying on ordinary experience, where good philosophy must start, he narrates moral lessons—parables—that illumine difficulties regarding moral responsibility and virtue. These parables are accessible but profound, showing how moral understanding must transcend Pharisaical legalism. Additionally, Jesus’ native philosophical power shows in his ability to explain away doctrinal confusions and to expose sophistical traps set by his enemies. If fideism is unconvincing, and if the great examples of the Patristics, the Apostles, and Jesus himself show an affinity for philosophy, then it is necessary to conclude that Christianity is a rational religion. Accordingly, the history of Christian culture is arguably an adventure in faith and reason. Since God is truth and the author of all truths, there is nothing in reality that is incompatible with Christian teaching. As John Paul II explains effectively in the encyclical, Fides et Ratio, Christianity is a religion that is rational and can defend itself. This ability to marshal a defense makes Christianity a religion for all seasons. (shrink)

© 2016 Regents of the University of California.The Review summarizes much of particle physics and cosmology. Using data from previous editions, plus 3,062 new measurements from 721 papers, we list, evaluate, and average measured properties of gauge bosons and the recently discovered Higgs boson, leptons, quarks, mesons, and baryons. We summarize searches for hypothetical particles such as supersymmetric particles, heavy bosons, axions, dark photons, etc. All the particle properties and search limits are listed in Summary Tables. We also give numerous (...) tables, figures, formulae, and reviews of topics such as Higgs Boson Physics, Supersymmetry, Grand Unified Theories, Neutrino Mixing, Dark Energy, Dark Matter, Cosmology, Particle Detectors, Colliders, Probability and Statistics. Among the 117 reviews are many that are new or heavily revised, including those on Pentaquarks and Inflation. The complete Review is published online in a journal and on the website of the Particle Data Group. The printed PDG Book contains the Summary Tables and all review articles but no longer includes the detailed tables from the Particle Listings. A Booklet with the Summary Tables and abbreviated versions of some of the review articles is also available. (shrink)

In 1952, two well-known characters called ‘A’ and ‘B’ met for the first time to argue about the Identity of Indiscernibles (Black, 1952). A argued that the principle is true, and B that it is false. By all accounts A took a bit of a beating and came out worst-off. Forty-three years later John O’Leary-Hawthorne offered a response on behalf of A that looked as if it would work so long as A was willing to accept the universal-bundle theory of (...) substance (Hawthorne, 1995). In 1997, A and B met again (Zimmerman, 1997). A took Hawthorne’s advice and revealed himself as a universal-bundle theorist. But B was well-prepared, and once more A took a beating. Since then Gonzalo Rodriguez-Pereyra (2004) has put the boot in, offering further criticism of A’s position. In recent years A has been rather quiet, leaving B to reign as the undisputed champion. However, it turns out that A is down, but not out. And now it’s time for A’s revenge. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:120 HISTORY OF PHILOSOPHY Opera theologica quae latine edidit, 3 vols. (Roterodami, 1651-1660). His religious polemics with Amyrault and Grofius were famous. Paul Dibon, professor at the Ecole Pratique des Hautes Etudes, is the most prominent contemporary historian of seventeenth-century Dutch philosophy and intellectual life; he is perfectly aware of the fact that genuine history can only be founded on solid erudition, and this inventory is a first-class contribution (...) to it. Only those who ignore the difficulties of this kind of research will underestimate the enormous effort it involves--an effort which is, much more than a pedantic and mechanical listing of data, a kind of venatio, requiring a continuous alertness, a surprising amount of imagination and intelligence, a painstaking precision, and an enormous background of knowledge. The letters are arranged in chronological order (with the exception of a few which are undated). Each entry lists the date, the names and locations of the sender and addressee, and the opening words of the letter. The status of the letter (original/ minute/copy/printed) is indicated, as is the library in which the letter is located (and the call number), and/or, if the letter was published, the printed source. Thirty-two libraries were explored. GIORGIO TONELLI State University o/ New York at Binghamton Introduction to Newton's Principia. By I. Bernard Cohen. (Cambridge, Mass.: Harvard University Press, 1971. Pp. xxx+380. $30.00) Over the past dozen years or so Newtonian scholarship has burgeoned as never before, and a first and fundamental result has been the publication of more and more of the wealth of manuscript material and letters that Newton left as a legacy of potential insight and confusion to future scholars. To date, the most imposing of the undertakings in publication have been The Correspondence (1959- ), begun under the editorship of H. W. Turnbull and continued more recently under that of J. F. Scott, and the Mathematical Papers (1967- ), started and continuing under the editorship of D. T. Whiteside. Selected documents of importance have been published by I. Bernard Cohen, assisted by Robert E. Schofield, in Isaac Newton's Papers and Letters on Natural Philosophy... (1958), by A. R. Hall and Marie Boas Hall in Unpublished Scientific Papers o/ Isaac Newton (1962), and by J. W. Herivel in The Background of Newton's Principia (1965); additional documentary material has appeared in studies by Alexandre Koyr6, I. Bernard Cohen, Johannes A. Lohne, D. T. Whiteside, Richard S. Wesffall, J. E. McGuire and P. M. Rattansi, and still others--a full bibliography would run to considerable length. Nor, although the uncertainties in the interpretation of the documents are sometimes overwhelming, has this spate of publication merely served to replace one set of scholarly puzzles by another. The traditional, monolithic and impenetrable image of Newton "with his prism and silent face, / The marble index of a mind for ever / Voyaging through strange seas of Thought, alone..." has lost something of its hypnotic hold, and we begin to discern some of the steps, not to say jogs and leaps, in Newton's actual journey of thought and discovery. The volume here under review introduces another major enterprise in Newtonian scholarship, a "variorum" edition of the Principia. The edition itself, which has yet to appear, will consist primarily of a facsimile reproduction of the third edition (1726)-the last edition that Newton himself supervised----collated line by line with the variant readings in the two prior editions and in a manuscript of the first edition, and with the BOOK REVIEWS 121 corrections, improvements, and additions that Newton entered into copies of the first and second editions. This textual part of the edition was delivered to the press in 1966; additional parts are in various stages of preparation. There is to be a Commentary dealing with the prefaces, definitions, laws of motion, and the first three sections of Book I and most of Book III, along with English versions and modern analytical paraphrases of the sections dealt with, a glossary, and a number of short essays on such topics as the astronomical and physical data used by Newton, the mathematical background to the understanding of the Principia, and the analysis of... (shrink)

"The Concept of Number", by Ernst Cassirer, is the second chapter of his first systematic work, the "Substanzbegriff und Funktionsbegriff: Untersuchungen über die Grundfragen der Erkenntniskritik", originally published in German in 1910. The translation to English, in 1953, by Marie Collins Swabeyand William Curtis Swabey, under the title "Substance and Function and Einstein's Theory of Relativity", despite its importance for having widely disseminated the work, loses in its title the work's essence: the opposition between "concept-substance" and "concept-function", or rather, (...) between "substantial-concept" and "functional-concept". Cassirer possesses along with a "theory of symbolical forms" a "theory of culture". These theories are "theories of conceptual formation" and they are in charge of various case studies developed by Cassirer in “Substanzbegriff und Funktionsbegriff”. Chapter 2, now translated, is a reading of the historical development of the concept of number under the view of a general theory of the concept that he presents in the second chapter of the book “Zur Theorie der Begriffsbildung” (On the theory of the conceptual formation). (shrink)

Higher education students experience high rates of negative emotions such as stress, anxiety, and depression. Although emotions are known to influence attitudes per se, previous research has not examined how emotionality may relate to attitudes toward plagiarism. This study sought to examine how positive and negative emotionality relates to students’ positive attitudes, negative attitudes, and subjective norms concerning plagiarism. University students completed the Attitudes Toward Plagiarism questionnaire and measures of anxiety, stress, depression, and negative and positive affect. Extending on previous (...) research, it was found that a lack of positive affect and negative emotionality, specifically stress, were significant predictors of attitudes toward plagiarism. Emotionality predicted 8.9% and 10% of the variance in positive plagiarism attitudes and subjective norms, respectively. Interestingly, gender was unable to predict subjective norms relating to plagiarism. Support for negative and positive emotionality predicting attitudes toward plagiarism challenges the assumption that emotions do not predict attitudes within the plagiarism context. These findings are practically relevant, as they highlight the necessity of implementing interventions directly targeting mental health within the higher education setting. (shrink)

'Gaining control' tells the story of how human behavioral capacities evolved from those of other animal species. Exploring what is known about the psychological capacities of other groups of animals, the authors reconstruct a fascinating history of our own mental evolution. The result is a provocative and insightful book.

This special issue considers the significance of film to the establishment and development of scientific approaches to the mind. Bonnie Evans explores how the origins of film technologies in 1895 in France encouraged a series of innovative collaborations, influencing both psychological theorisation, and new filming techniques. Jeremy Blatter explains how Harvard psychologist Hugo Münsterberg created early films specifically designed to engage audiences using psychological tactics. Scott Curtis’ article examines how Yale psychologist Arnold Gesell was able to extract scientific data (...) from a film. Felix Rietmann’s article explores a collection of infant observation films from the 1930s and 1960s and how they developed unique narratives of mothers’ engagement with their children that did not necessarily match up with dominant scientific theories. Janet Harbord's article considers how a trilogy of films made at the Maudsley Hospital in the 1950s engaged with innovative film-making techniques that captured behaviour as discrete units. Seth Watter further examines how William S. Condon's use of the unique technology of the Bell and Howell 173BD projector in the 1960s created new understandings of human behaviour that could not have been predicted in advance, and which were highly influenced by the technology itself. Finally, Des O’Rawe explores how radical approaches in both anti-psychiatry, and documentary film-making in the 1960s created new opportunities for audiences to engage with different psychological states. All of these developments in film and psychology continue to influence understandings in both these fields to the present day. (shrink)

This article argues that from a territorial perspective a certain coherence and continuity can be identified in the Estonian cultural-theoretical tradition – a discursive body based on common sources of influence and similar fundamental attitudes. We understand Estonian theory as a local episteme – a territorialized web of epistemological associations and rules for making sense of the world, which favours some premises while discouraging others. The article focuses on the older layers of Estonian theory, discussing the work of Karl Ernst (...) von Baer, Victor Hehn, Gustav Teichmüller, Jakob von Uexküll, Hermann Keyserling, Johannes Gabriel Granö, Juri Lotman a.o. We examine the philosophical foundations of Estonian theory as well as its main epistemic facets. The article concludes that the conceptualization of Estonian theory could contribute to a general transformation of contemporary (cultural) theory, a redefining of the relations between the centre and the peripheries. (shrink)

SummaryIn this article I argue that Darwin was the author, quite contrary to his original intentions, of a fundamental revolution in the theory of scientific knowledge. In 1838, in order to meet the anti-evolutionist challenge of his professional colleague, William Whewell, he began to sketch a transmutationist theory of the origin of human ideas which would explain the success of inductive science: its discovery of what Whewell and his contemporaries thought were necessary and certain truths. But though it explained how (...) scientific ideas originated, Darwin's theory implied also that theoretical certainty in science was impossible. Thus Darwin's evolutionism when combined with Whewell's a priorism led to a thorough-going fallibilism. This was worked out in detail by W. K. Clifford, a Cambridge evolutionist, Kantian and fallibilist. (shrink)

Comparative study of Mongolian and world philosophy of the human beings' supernatural abilities.

In this paper I defend the view that a zygote is a human from the fission objection that is widely thought to be decisive against the view. I do so, drawing upon a recent discussion of this issue by John Burgess, by explaining in detail the metaphysical position the proponent of the view should adopt in order to rebut the objection.

In this paper I argue against Mark Jago’s recent suggestion that ordinary knowers can move from knowledge of essence to knowledge of metaphysical necessity.

Unlimited pancomputationalism is the claim that every physical system implements every computational model simultaneously. Some philosophers argue that unlimited pancomputationalism renders implementation ‘trivial’ or ‘vacuous’, unsuitable for serious scientific work. A popular and natural reaction to this argument is to reject unlimited pancomputationalism. However, I argue that given certain assumptions about the nature of computational ascription, unlimited pancomputationalism does not entail that implementation is trivial. These assumptions concern the relativity and context sensitivity of computational ascription. Very roughly: relative to a (...) specific, contextually salient way of regarding a physical system computationally, the claim that that system implements a specific computational model is as non-trivial as one could reasonably want. (shrink)

Rosa Calcaterra has written an extremely learned and thoughtful book about Richard Rorty’s controversial neopragmatism. It is a worthy addition to the growing number of works that offer a more generous and balanced assessment of Rorty’s thought, in contrast to the scores of highly critical treatments it received during his career. But, as Calcaterra insists, her book is “not an apology for Rorty” (Calcaterra 2019: ix); she critically approaches what she calls Rorty’s philosophical “provocatio...

Beneficence and integrity comprise two of the five principles of the American Psychological Association (American Psychological Association [APA], 2017) code of ethics. The connection between ethic...