The public accounting industry's voluntary code of conduct in the United States is the American Institute of CPA's Code of Professional Conduct. Based on our analysis, we conclude that the accounting industry's current code is limited in its ability to serve the public interest in three respects. Specifically, the code is input-based, requires no third-party attestation of compliance with the code, and contains no public reporting process of code compliance/noncompliance at the accounting firm level. We propose that the accounting profession (...) should reorient its largely input-based Code of Professional Conduct to include output-based performance measurements. We also conclude that third-party attestation of compliance with the profession's code would help to promote compliance. Finally, we maintain that the accounting industry should initiate a public reporting process at the individual accounting firm level. Such a requirement would add a degree of public accountability as to whether a firm complies or fails to comply with the industry's voluntary code of conduct. (shrink)

This paper examines a number of questions about the degree to which the clinical practice of medicine is affected, if at all, by the legal systems in four countries: Chile, Germany, Japan and the United States. The focus on these four countries in four different regions of the world offers a unique perspective within which to examine medical treatment decisions made by patients and their proxies or surrogates, the potential role for universal written instruments such as advance directives, the cross-professional (...) tensions between clinical and legal concerns in very distinct cultures, and the degree to which legal activities can change or affect clinical realities in the context of these different political and health care systems. We have incorporated, whenever relevant, the insights of many disciplines, including the social sciences, in analyzing the existing interrelations between law and behavior in this specific context. Der Beitrag untersucht, inwieweit die klinische Praxis in vier Ländern mit unterschiedlichen Rechtssystemen und Berufskulturen durch Rechtsnormen oder das Verständnis von Recht beeinflußt wird. Es wird gefragt, welche Funktion rechtliche Interventionen bei der Veränderung von Verhaltensnormen in unterschiedlichen Gesundheitssystemen haben können. Folgende Themenbereiche werden diskutiert: Entscheidungen über die medizinische Behandlung, die von Patienten und ihren Angehörigen oder Stellvertretern getroffen werden; die mögliche Rolle umfassender schriftlicher Verfügungen wie z.B. der Patiententestamente ; die berufsübergreifenden Spannungen zwischen medizinischen und rechtlichen Belangen in sehr unterschiedlichen Kulturen; der Einfluß, den gesetzgeberische Aktivitäten im Kontext der verschiedenen politischen und Gesundheitssysteme auf die medizinische Wirklichkeit haben. Bei ihrer Analyse der in diesem Zusammenhang bestehenden Beziehungen im Verhältnis von Recht und Verhalten haben die Autoren die Erkenntnisse vieler Disziplinen unter Einschluß der Sozialwissenschaften, soweit sie als relevant erscheinen, in ihren Beitrag eingearbeitet. (shrink)

Research on justice climate demonstrates a consistent effect on workgroup outcomes such as job satisfaction, commitment, and performance. However, little research considers how justice climate affects these outcomes and when the relationship is stronger or weaker. In an effort to extend the literature on justice climate, we draw on research on other types of organizational climate to suggest justice climate influences the fair behavior of coworkers. Specifically, we propose fair coworker behavior mediates the relationship between justice climate and outcomes. Further, (...) we examine the influence of workgroup structure on this mediated relationship. We examine these relationships in two studies and find support for the mediating effect of fair coworker behavior and the proposed moderated mediation model. Implications of these results for justice and climate research are considered. (shrink)

This study expands the application of deonance theory into organizations’ upper echelons by examining how CEOs imprinted with a sense of duty can influence managerial decision-making. We hypothesize an imprint of bounded autonomy, an ought-force that constrains their decision-making and understanding of behavioral freedom, influences duty-bound CEOs to self-report errors in past financial reporting. We test deonance theory propositions of instrumentality for behavioral expansion, namely loss avoidance and gain attainment, related to institutional ownership concentration and CEO equity ownership. We use (...) CEOs that are graduates of U.S. service academies as a proxy for duty-bound executives and find firms they lead are more likely to issue a financial restatement to correct a previous reporting error. This finding is robust to alternate explanations such as being error-prone, earnings management, auditor oversight, and risk behaviors. We also find evidence that deonance may be subject to behavioral expansion. The likelihood of issuing a restatement decreases as institutional ownership concentration and CEO equity ownership increases. This study shows imprinted deonance within the C-suite influences important organizational outcomes. (shrink)

For several decades, higher education systems have undergone continuous waves of reform, driven by a combination of concerns about the changing labour needs of the economy, competition within the global-knowledge economy, and nationally competitive positioning strategies to enhance the performance of higher education systems. Yet, despite far-ranging international pressures, including the emergence of an international higher education market, enormous growth in cross-border student mobility, and pressures to achieve universities of world class standing, boost research productivity and impact, and compete in (...) global league tables, the suites of policy, policy designs and sector outcomes continue to be marked as much by hybridity as they are of similarity or convergence. This volume explores these complex governance outcomes from a theoretical and empirical comparative perspective, addressing those vectors precipitating change in the modalities and instruments of governance, and how they interface at the systemic and institutional levels, and across geographic regions. (shrink)

The relation between theory and practice is the object of a central debate in the history of science. In a recent contribution to the issue, L. E. Sandelands equates practice with G. Ryle's "knowing how" and theory with Ryle's "knowing that," arguing that practice and theory are incommensurate forms of knowing such that theory cannot be translated into practice. R. T. Craig took issue with Sandelands' position, pointing out that it reflects an academic approach removed from everyday social behavior in (...) which problem solving is always both practical and theoretical. The authors agree and take this blurring of the theory/practice dichotomy as a cue to deconstruct the conception of two ways of knowing. J. Shotter's concepts of "joint action" and "knowing from within" suggest a third type of knowing which develops between knowers in particular contexts or circumstances. This third way of knowing has important implications for psychological training and inquiry. 2012 APA, all rights reserved). (shrink)

This paper uses Paul Ricœur’s analyses of ideology to argue for the mitigation of the possibility of political evil within the political paradox. In explicating the paradox, Ricœur seeks to hold in tension two basic aspects of politics: its benefits and its propensity to evil. This tension, however, should not be viewed as representative of a dualism. The evil of politics notwithstanding, Ricœur encourages us to view the political order as a deeply important part of our shared existence. By thinking (...) past the distorting function of ideology to the legitimating and integrating functions that Ricœur calls more basic than distortion, a mode of thought that is often at the heart of political evil, ideology can be used to mitigate that very evil. Keywords: Ri cœur, “The Political Paradox,” Ideology, Political Violence, Justice. Résumé Cet article s’appuie sur les analyses ricœuriennes de l’idéologie dans le but de montrer que l’idéologie est susceptible de contribuer à une atténuation du mal politique inhérent au paradoxe politique. Dans son explicitation de ce paradoxe, Ricœur cherche à mettre en relation tensionnelle deux aspects fondamentaux de la politique: ses avantages et ses maux. Cependant, cette tension ne devrait pas être interprétée comme l’expression d’un dualisme. En dépit du mal inhérent au politique, Ricœur nous encourage à voir l’ordre politique comme une partie profondément importante de notre existence partagée. Si l’on régresse en-deçà de la fonction de distorsion de l’idéologie vers ses fonctions légitimantes et integratrices, c’est-à-dire vers ses fonctions les plus fondamentales, il apparaît en effet que l’idéologie, tout en étant souvent au cœur du mal politique, peut néanmoins être utilisée pour atténuer ce mal. Mots-clés: Ricœur, paradoxe politique, ideologie, violence politique, justice. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Professional Sexual Ethics: A Holistic Ministry Approach ed. by Patricia Beattie Jung and Darryl W. StephensDolores L. ChristieProfessional Sexual Ethics: A Holistic Ministry Approach Edited by Patricia Beattie Jung and Darryl W. Stephens minneapolis: fortress press, 2013. 256 pp. $24.00.Sex is a powerful element in human life. It infects politics and power struggles, baby making, and the world of marketing. This book cuts across denominational lines (...) to address the impact of hot-button sexual issues on ministry. It presents a holistic approach, articulating honestly the sexual reality of the minister and the need to name and nurture it. Knowledge of the sexual self and of skills needed to deal adequately with sexual dilemmas in personal and professional relationships are essential to successful ministry.The book is made up of twenty essays and is divided into four sections. The first section, “Ethical Landscape of Ministry,” deals primarily with ministers themselves. It considers sexual wholeness, the murky area of exploitation, and boundaries in ministerial relationships. This portion of the book could serve as a valuable tutorial for novice ministers or as a refresher course for those [End Page 217] long in the ministerial tooth. The second section, “Sources of Wisdom,” considers inherited historical conclusions that influence how we think about sex, revisiting the usual suspects—Augustine and Aquinas—but also including contemporary insights from liberation and feminist thought. Culturally conditioned assumptions about marriage, gender variety, self-love and self-care, and the distinctions among friendship, love, and sex are explored. “Practices of Ministry,” the third section, covers everything from clergy dating to teaching sexual ethics in a congregational setting. The essays address such central issues as power, intimacy, and sexual feelings. One of the most interesting essays deals with the implications of sex for preaching; listeners in the pew may infer something entirely different from what preachers think they are communicating.Since most people involved in ministry have likely considered many of the aforementioned topics before reading this book, perhaps the most helpful part—even for experienced ministers—is the final section, “Pastoral Leadership.” Social media, online pornography, and the endurance of digital utterances have added a new dimension to sexual ethics in ministry. Moral lapses by congregational ministers have become an increasingly public problem.All of the essays are brief and to the point. “Thick” cases are used generously to illustrate delicate or even dangerous situations that might occur in the professional and personal lives of ministers. Each case is paired with good analysis and practical solutions, and sometimes a checklist to facilitate application of the authors’ thinking. Also offered are suggestions for personal reflection and discernment by the minister and principles or criteria for dealing with difficult issues. These include guidelines for dealing with adolescents and congregational education on sex. As a consistently taboo subject, it is refreshing to hear voices advocating for systematic sexual instruction for the local church. Each author includes a pertinent bibliography.It is difficult to review twenty essays adequately, particularly with the richness each offers. Which marvelous chocolate should I choose? The reader may decide to savor one at a time. Discussion questions demand reflection on the issues that touch the reader, like red wine to enhance the taste of each chocolate. This book teaches ethics in the best way—as a real life activity rather than a spectator sport—and there are only a few weaknesses. For some reason the book ends with an itemization of quoted scripture passages, which might have been more useful had connections been made to specific issues. And while the book affirms healthy sex and offers suggestions for dealing with sexual problems that ministers might encounter, it has little to say about the peculiar situation of celibate Catholic clergy. Nevertheless, this modest volume is a must read for both the novice minister and the seasoned practitioner. [End Page 218]Dolores L. ChristieJohn Carroll UniversityCopyright © 2016 Society of Christian Ethics... (shrink)

Lives and work of Veṅkaṭanātha (Vedantadesika), 1268-1369, and Maṇavāḷa Māmun̲i, 1370-1444, Vaishnavite leaders and exponents of the Viśiṣṭādvaita school in Hindu philosophy from Tamil Nadu.

The old ritual word macte was only vaguely understood even in Republican times. As is well known, the ancient critics connected the word with magis, magnus, and explained it as magis auctus. A glance at Walde's Wörterbuch reveals that many attempts have been made in modern times to solve the mystery; but the formidable equipment of the modern philologist has yielded little better results than the popular etymology of the ancients, the most favoured view to-day seeing in mactus the PPP (...) of a verb mago with macto as the frequentative which replaces it. The supposed semantic development of this verb, originally meaning ‘to increase’, has been set forth by Warde Fowler in a well-known passage, to which recent authorities have accorded their assent and praise: ‘the vitality of the deity … was really increased by placing on the altar the organs of life of the victim’. But this is a solution which ignores half the problem: macte and mactare are used not only of the deities but also of the victim. One can perhaps understand lovem mactare as ‘to magnify J.’, but not even by the most superficial analogy can we find a transition from here to the meaning typified in mactare vinum. Yet this is one of the most frequent usages of the word. So deep a gulf lies between the two semantic spheres of the verb that some scholars have sought to find in it two different verbs. But this is a counsel of despair which the editor of the Thesaurus dismisses with a non recte. We must agree, then, with Hey that the modern explanation is ‘sicher eine unrichtige’ and with Meillet-Ernout that there exists ‘aucune étymologie claire’. It is, therefore, surprising that so ill-founded a preconception should lead investigators to ignore or even dismiss important evidence which the ancient authorities offer for the solution of this problem. (shrink)

L. R. Reinhardt; III—Dualism and Categories, Proceedings of the Aristotelian Society, Volume 66, Issue 1, 1 June 1966, Pages 71–92, https://doi.org/10.1093/aris.

This collection of articles pays homage to the creativity and scientific rigor Jerome Singer has brought to the study of consciousness and play. It will interest personality, social, clinical and developmental psychologists alike.

In order to get out of present day discussions between determinism and free will, creationism and evolution, bios and zoē, human existence and biological life – those dead end binaries of our present day thinking into which we have manoeuvred ourselves – we need to revisit the Ancient discussions relating to the care of the soul and human existence. I will draw together these two themes from Jan Patočka’s writings by anchor-ing them in his account of Socrates who was the (...) first to emphasise the idea of human re-sponsibility not only for thinking but also for human acting in the world. I will argue that the significant common feature – the care for our own being, our existence – brings Patočka’s reflections on the care for the soul and care for our human existence together. While, according to Patočka, the notion of the care for the soul was displaced from the philosophical reflection by the modern scientific venture, the idea of human existence is, although problematic from the scientific point of view, still a part of our experience.Para librarnos de discusiones contemporáneas entre determinismo y libre albedrío, creacionismo y evolución, bios y zoē, existencia humana y vida biológica, estos binomios, callejones de salida del pensamiento de hoy en los que nos hemos metido, tenemos que volver a escuchar las discusiones de la Antigüedad sobre el cuidado del alma y la existencia humana. Voy a recuperar estos dos temas de escritos de Jan Patočka, anclándolos en su interpretación de Sócrates, el primero en poner énfasis en la idea de responsabilidad humana no solo de su pensamiento sino también de su actuar en el mundo. Argumentaré que el significativo rasgo común, esto es, el cuidado por nuestro propio ser, nuestra existencia, es lo que une las reflexiones de Patočka sobre el cuidado del alma y el cuidado de la exitencia humana. Mientras que, según Patočka, la noción del cuidado del alma ha sido desplazada de la reflexión filosófica por la empresa científica moderna, la idea de la existencia humana, a pesar de lo problemático que puede resultar desde un punto de vista científi-co, todavía forma parte de nuestra experiencia. (shrink)

Hanlester Network v. Shalala ) marks the first test of the application of the Medicare-Medicaid anti-kickback statute to physician self-referral joint ventures. The most recent development in this ongoing litigation was the April 6, 1995 decision of the Ninth Circuit Court of Appeals, holding the Hanlester Network vicariously liable for its marketing vice president's knowing and willful violation of the antikickback statute. The vice president had offered to pay physician-investors in order to induce their referrals of program-related business.The Hanlester Network (...) was a California general partnership comprised of corporations, clinical laboratories, and individual investors. In April 1987, it entered into a management agreement on behalf of the clinical laboratories with SmithKline BioScience Laboratories. (shrink)

The question addressed here is whether evidence concerning defendants' past criminal records should be introduced at their trials because such evidence reveals their character and thus reveals whether they are the kinds of persons likely to have committed the crimes with which they are currently charged. I strongly caution against the introduction of such evidence for a number of reasons. First, the link between defendants' past criminal records and claims about their standing dispositions to think and act is tenuous, at (...) best. Second, noncharacter, or trace, evidence should have primacy in determining the guilt or innocence of defendants. Third, character evidence will vary in its freshness and specificity. Other things being equal, only relatively fresh and specific character evidence has probative value. Moreover, such evidence will have greater probative value in criminal cases where the issue before the court is whether a crime has been committed than in cases where the issue is whether it was the defendant who committed the crime. Finally, we might be more sanguine about the introduction of fresh and specific character evidence under conditions likely to work against its misuse or misinterpretation. However, the relevant conditions may not often be satisfied in the real world of criminal trials and defendants. (shrink)

Jean Philiponus s'est toujours opposé à la notion nestorienne des anges servant les hommes à la place de Dieu. Jean Philiponus s'inscrit dans le courant égyptien critique de la fin du VIe siècle de certains récits apocryphes des anges dans l'univers primitif. L'argumentation de Philoponus est anti-dyophysite. Il s'attache à démontrer que l'univers que nous percevons est peuplé d'entités non corporelles puissantes, au service de Dieu et dont le rôle est de faire passer des messages aux êtres humains. Ces entités (...) ont été créées par le Dieu trinitaire avant l'acte divin de création. (shrink)

The level of medical care to patients and the success of the implementation of the national project "Health" depend on the health status and doctor's professionalism. Modern healthcare reform is being implemented by optimizing costs, merging medical organizations, closing ineffective hospitals, expanding the use of high-tech care and informatization of the doctor's activities. All this makes it necessary to assess the health of doctors. Scientists have studied the quality of life and identified the professional burnout of doctors in children's clinics (...) in different age groups. Primary care pediatricians have a higher quality of life score when compared to the standard [1]. However, all groups have a high level of professional burnout. The pre-retirement group of doctors has more unfavorable profile. They are highly professional specialists but may experience emotional discomfort because the pension system has been reformed. This situation requires the introduction of preventive work with doctors of this age as a group with great potential and capable of professional longevity. (shrink)

This article uses two concepts—trying on gender and local gender regime—to examine adolescent gendering processes for 26 girls from two northeastern communities. Based on a four-year study, the author found that the process of becoming a woman is much more provisional than previously thought. Adolescent girls resist, experiment, and practice gender in a trying-on process; gender, race, and class structures in the communities mutually reinforce particular kinds of femininities. This article describes the gender regime of each community and examines how (...) the gender regimes differentially shape the process of trying on gender as these girls make the transition to womanhood. (shrink)

v. 1. De l'ineffable et de l'Un -- v. 2. De la triade et de l'unifié -- v. 3. De la procession.