In the aftermath of the accounting scandals of the early 2000s, the accounting profession experienced increased legislation and rules regulating ethical behavior of professional accountants and accounting firms. This paper considers ethics education for professional accountants (particularly Certified Public Accountants (CPAs)) and concludes that there is a need for a broader, principles-based approach to continuing professional ethics (CPE) in the United States. This conclusion is supported by the recent trend toward principles-based global ethics standards and a review of the current (...) professional standards and CPE requirements for ethics education for CPAs. We present tools, such as listing core values, creation of a personal mission statement, and the utilization of a comprehensive ethical decision-making framework, that can be incorporated into ethics CPE courses for CPAs, ethics education in academic programs, and ethical decisions in practice. We also present results from a survey about ethical dilemmas distributed to a sample of CPAs taking CPE ethics courses. Consistent with our expectations, we find that for ethical dilemmas in which professional standards more clearly apply and the facts were less ambiguous, the CPAs in the sample responded with higher average levels of ethicality and more agreement than for ethical dilemmas when professional standards were not as applicable and facts were more ambiguous. Finally, the paper demonstrates how a comprehensive ethical decision-making framework may be applied to ethical dilemmas, particularly those that cannot be satisfactorily resolved using a rulesbased approach and makes recommendations for future research. (shrink)

Although leader role expectations appear to have become relatively more compatible with stereotypically feminine attributes like empathy, women continue to be highly underrepresented in leadership roles. We posit that one reason for this disparity is that, whereas stereotypically feminine traits are appreciated as nice “add-ons” for leaders, it is stereotypically masculine attributes that are valued as the defining qualities of the leader role, especially by men (who are often the gatekeepers to these roles). We assessed men’s and women’s idea of (...) a great leader with a focus on gendered attributes in two studies using different methodologies. In Study 1, we employed a novel paradigm in which participants were asked to design their “ideal leader” to examine the potential trade-off between leadership characteristics that were more stereotypically masculine (i.e., agency) and feminine (i.e., communality). Results showed that communality was valued in leaders only after meeting the more stereotypically masculine requirements of the role (i.e., competence and assertiveness), and that men in particular preferred leaders who were more competent (vs. communal), whereas women desired leaders who kept negative stereotypically masculine traits in check (e.g., arrogance). In Study 2, we conducted an experiment to examine men’s and women’s beliefs about the traits that would be important to help them personally succeed in a randomly assigned leader (vs. assistant) role, allowing us to draw a causal link between roles and trait importance. We found that both men and women viewed agentic traits as more important than communal traits to be a successful leader. Together, both studies make a valuable contribution to the social psychological literature on gender stereotyping and bias against female leaders and may illuminate the continued scarcity of women at the very top of organizations, broadly construed. (shrink)

El 40 aniversario de la Pacem in Terris de Juan XXIII muestra su continuidad con Kant y Rawls. Los tres proclaman no a la guerra; se oponen al clash of civilisations; afirman que la paz exige el Estado de Derecho y de derechos, el respeto a los derechos humanos y fundamentales de las personas y de los pueblos y el sometimiento a las Naciones Unidas. Mientras que para Kant el imperativo ético conlleva la erradicación de la guerra, también para Rawls (...) el orden internacional supone la eliminación de la guerra y el triunfo del Derecho; para Juan XXIII el reconocimiento y el respeto universal a los derechos humanos y/o fundamentales es condición y a la vez presupuesto y efecto de la paz que también exige la igualdad y la garantía de las necesidades primarias. (shrink)

The natural instinct for members of the Committee on Publication Ethics, which now number almost 12,200, as well as academia, is to assume that this organization works under strict and clearly defined ethical parameters, with a solid vision, and an independent mandate that is not influenced by power, think tanks, or partisan interests. Naturally, whistle-blowing and science shaming are not practices that one would usually associate with an ethics organization like COPE, because they involve ethically and morally questionable practices. Despite (...) this, ethical borders have become blurred between the objectives of Retraction Watch and PubPeer, two self-moderated science watchdogs that rely heavily on these questionable practices, in their efforts to grow and survive, and the values espoused by COPE. A Retraction Watch post, in which the former COPE Chair, Virginia Barbour, made a claim of apparent harassment, is the most striking example of the dangers when collaboration may take place between science-shaming websites, and an ethics organization, COPE. These bonds appear to have been in development for a number of years already, with the inclusion of Elizabeth Wager, the former COPE Chair, as a director of The Center for Science Integrity Inc., Retraction Watch’s parent organization. Retraction Watch was financed by, among other groups, the Laura and John Arnold Foundation, whose leader, John Arnold, an ex-Enron trader, declared a “war on bad science”, which may naturally include the destruction of aspects of science as well. Retraction Watch embraces several infamous pseudonymous personas under the broad umbrella of freedom of speech, liaising thereby with PubPeer. There is no doubt that errors in the literature need correcting, but this apparent connection with COPE raises questions about the basic ethical foundation of this relationship. Are scientists to embrace this bond between COPE and science watchdogs and pseudonymous whistle-blowers as the new normal in the correction of the scientific literature? This opinion piece puts forward arguments why the author believes that the ethical compass of COPE has become skewed. (shrink)

Abortion, particularly late‐term abortion, and neonaticide, selective non‐treatment of newborns, are feasible management strategies for fetuses or newborns diagnosed with severe abnormalities. However, policy varies considerably among developed nations. This article examines abortion and neonatal policy in four nations: Israel, the US, the UK and Denmark. In Israel, late‐term abortion is permitted while non‐treatment of newborns is prohibited. In the US, on the other hand, late‐term abortion is severely restricted, while treatment to newborns may be withdrawn. Policy in the UK (...) and Denmark bridges some of these gaps with liberal abortion and neonatal policy. Disparate policy within and between nations creates practical and ethical difficulties. Practice diverges from policy as many practitioners find it difficult to adhere to official policy. Ethically, it is difficult to entirely justify perinatal policy in these nations. In each nation, there are elements of ethically sound policy, while other aspects cannot be defended. Ethical policy hinges on two underlying normative issues: the question of fetal/newborn status and the morality of killing and letting die. While each issue has been the subject of extensive debate, there are firm ethical norms that should serve as the basis for coherent and consistent perinatal policy. These include 1) a grant of full moral and legal status to the newborn but only partial moral and legal status to the late‐term fetus 2) a general prohibition against feticide unless to save the life of the mother or prevent the birth of a fetus facing certain death or severe pain and suffering and 3) a general endorsement of neonaticide subject to a parent's assessment of the newborn's interest broadly defined to consider physical harm as well as social, psychological and or financial harm to related third parties. Policies in each of the nations surveyed diverging from these norms should be the subject of public discourse and, where possible, legislative reform. (shrink)

At the beginning of the 16th century in Germany, religious ends and human art joined forces to produce a sacred rhetoric: a rhetoric that could transform human nature, and explain at the same time how such transformation was possible according to both science and scripture. No longer was it enough to ask in Scholastic fashion ‘What is man?’ - his essence and unique faculties, his special place in God’s world. A new question took on urgency in the wake of religious (...) reformation, namely ‘What could man become?’ But theology alone could not provide a practical response to this question. Rhetoric, in its various adopted forms, could. Consequently rhetoric emerged as architectonic of the human sciences in Reformation Germany, shaping pedagogy as a practical art. Whereas scholars have paid a good deal of attention to the way in which the exact sciences such as mathematics influenced Enlightenment human science, the history of human science as practical art has received little attention. This article contributes to such a history by showing how rhetoric as a practical protreptic art structured human scientific initiatives in the wake of Philipp Melanchthon’s Reformation pedagogy. (shrink)

La antropología, en una escueta pero certera definición, es la “ciencia que estudia la cultura”. Aserto que exige una comprensión clara de lo que significa lo que es la cultura y su evolución; particularmente considerando que desde mediados del Siglo XX vivimos en la Era de la Información, elemento que algunos consideran fundamental, a la par con la materia y/o energía. Este articulo propone una nueva interpretación de la antropología, considerando el impacto de la información. Para formular dicha construcción es (...) necesario no solo definir lo que es la información como objeto de estudio, sino también naturalizarla, hacerla asequible a nuestra experiencia diaria. Este afán logra descubrir el papel fundamental de la información en la antropología, tanto en sus orígenes como en su actual desarrollo local y global. (shrink)

This introduction a) presents organized religion as a source of "spiritual goods" and briefly summarizes each of the seventeen tradition-centeredarticles; b) explains why organized religion merits the attention of business ethics; c) categorizes the articles according to rubrics useful for teaching and research; d) further explains the value of these essays to academic researchers, business practitioners, and spiritual seekers.

Without peer reviewers, the entire scholarly publishing system as we currently know it would collapse. However, as it currently stands, publishing is an extremely exploitative system, relative to o...

A very important event took place on January 15, 2017. On that day, the Jeffrey Beall blog was silently, and suddenly, shut down by Beall himself. A profoundly divisive and controversial site, the Beall blog represented an existential threat to those journals and publishers that were listed there. On the other hand, the Beall blog was a ray of hope to critics of bad publishing practices that a culture of public shaming was perhaps the only way to rout out those (...) journals—and their editors—and publishers who did not respect basic publishing ethical principles and intrinsic academic values. While members of the former group vilified Beall and his blog, members of the latter camp tried to elevate it to the level of policy. Split by extreme polar forces, for reasons still unknown to the public, Beall deliberately shut down his blog, causing some academic chaos among global scholars, including to the open access movement. (shrink)

Normal mature human language users arguably possess two kinds of knowledge of meaning. On the one hand, they possess semantic knowledge that rationalizes their linguistic behavior. This knowledge can be characterized homophonically, can be self-ascribed without adverting to 3rd-person evidence, and is accessible to consciousness. On the other hand, there are empirical grounds for ascribing to them knowledge, or cognition, of a compositional semantic theory. This knowledge lacks the three qualities listed above. This paper explores the possible relations among these (...) two kinds of semantic knowledge. Is the former derived from the latter? Do these ascriptions in fact characterize the same states albeit in different ways? Special attention is paid to the varying philosophical and empirical commitments that different answers incur. (shrink)

It is fascinating to see the extent to which European thought took a melancholic turn in the decades before World War I.Almost simultaneously, a number of related ideas became matters of major concern, particularly for middle-class intellectuals. Among these were the notion that life is by nature “incomplete,” that there is an irreconcilable opposition between desire and fulfillment, that the contemporary world is ugly and “impure,” and that existence itself is in a “fallen” state and apparently unredeemable. These ideas stimulated (...) a mood of melancholic sadness, since the realm of values and the realm of matter were by all appearances unbridgeable. Not surprisingly, a whole literary and philosophical generation felt compelled to speak of the “tragic,” or the “tragic vision,” or “tragic consciousness.”. (shrink)

Given santayana's educational background in the united states, he could hardly fail to have been influenced by the pragmatic attitude, despite his protestations to the contrary. after a discussion of some of the main tenets of pragmatism, i show that they are present in the ontology of the realms of matter, truth, and spirit. while i do not make santayana into a pragmatist i do indicate the importance of pragmatism for his thought.

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This study presents an analysis of the active relationship between people suffering from schizophrenia and poetic creation, with the aim of questioning the underlying stereotypes between creative activity and schizophrenia. For a long time, artistic production in schizophrenia has been viewed as fragmentary, cryptic and inaccessible. The artistic and creative skills in people suffering from this condition have been seen as processes filtered by the dysfunctional mechanisms of this pathology. Through a study of the work of Javier Fueyo, a Chilean (...) poet who suffers from schizophrenia, we wish to show that his work does not respond to the traditional conceptions and stereotypes, but rather can be seen as a clear model of poetic creativity operated with great rationality, and in no way can be explained as a result of his personal condition, but as a result of his poetic skills instead. (shrink)

Jaspers, using Weber as a model, makes a negative critique of Phenomenology, Neo-Kantism and modern Human Sciences, althoug he admires the discipline and clarity of thought of the two first philosophic movements.

An interdisciplinary theoretical framework is proposed for analysing justice in global working conditions. In addition to gender and race as popular criteria to identify disadvantaged groups in organizations, in multinational corporations (MNCs) local employees (i.e. host country nationals (HCNs) working in foreign subsidiaries) deserve special attention. Their working conditions are often substantially worse than those of expatriates (i.e. parent country nationals temporarily assigned to a foreign subsidiary). Although a number of reasons have been put forward to justify such inequalities—usually with (...) efficiency goals in mind—recent studies have used equity theory to question the extent to which they are perceived as fair by HCNs. However, since perceptual equity theory has limitations, this study develops an alternative and non-perceptual framework for analysing such inequalities. Employment discrimination theory and elements of Rawls’s ‘Theory of Justice’ are the theoretical pillars of this framework. This article discusses the advantages of this approach for MNCs and identifies some expatriation practices that are fair according to our non-perceptual justice standards, whilst also reasonably (if not highly) efficient. (shrink)

It is possible to describe certain basic principles that underlie Leibniz’s political activities. These principles do not literally determine the specific steps Leibniz takes, but play a much more decisive role than that due to mere metaphysical principles. They provide a general frame work for his activities and a point of reference towards which his reflections tend. Particular attention is paid here to the concept of perspective and its presence in Leibniz’s correspondence with Bossuet, Pellison and Madame de Brinon and (...) the way in which a theological dialogue enables Leibniz to develop his vision of reality. (shrink)

Scholars in the arts, the humanities, and the sciences offer a multi-faceted investigation of the fundamental human experience of temporality--from reproductive politics and temporal logic to music and theater, from law to sustainability, from memory to the Vikings.

Cet ouvrage propose un aperçu des recherches cartésiennes au Japon depuis l’époque d’Edo jusqu’à aujourd’hui. Il examine en outre la manière d’articuler la philosophie de Descartes, selon la modalité d’un in-sein philosophique, avec une pensée radicalement différente. / This work offers an overview of Cartesian research done in Japan from the Edo period to today. It also examines how to articulate Descartes’ philosophy - according to a philosophical In-Sein - with thought that is radically different. Table des matières: https://www.classiques-garnier.com/editions-tabmats/JeeMS01_tabmat.pdf.

RESUMENMoviéndose por caminos siempre complejos, la obra de Georges Bataille perdura como una de las más originales del pensamiento francés del siglo XX, donde su influencia ha sido inmensa. El presente artículo quiere mostrar el importante rol que jugarán en su obra las nociones de lo sagrado y de experiencia interior. Dicha experiencia, elemento central para entender su concepción de la religión, representará para Bataille la puesta en tela de juicio de todo lo conocido, pero también la íntima comunicación, ajena (...) al discurso racional, que se establece entre el mundo profano y el mundo sagrado.PALABRAS CLAVESAGRADO, EXPERIENCIA INTERIOR, COMUNICACIÓN, SACRIFICIO, MUERTE.ABSTRACTThe work of Georges Bataille, moving through complex paths, remains as one of the most original works of the twentieth-century French thought, where his influence has been immense. This article aims to show the important role that the notions of sacred and inner experience will play in his work. This experience, the central element for understanding his conception of religion, will represent to Bataille the putting into question all the known, but also the intimate communication, foreign to rational discourse, which is set between the profane and the sacred world. KEYWORDSSACRED, INNER EXPERIENCE, COMMUNICATION, SACRIFICE, DEATH. (shrink)

De entrada, es importante resaltar dos aspectos fundamentales, a efectos de que me quedenentendibles estos supuestos que van a reglar el C.P.P. en el nuevo sistema acusatorio. Partamosde la base de que el nuevo sistema acusatorio deja intactos una serie de principios rectores que se consagran aún en todos los sistemas procesales anteriores, y que postulados como el de la DIGNIDAD HUMANA, LA COSA JUZGADA, EL JUEZ NATURAL, la DOBLE INSTANCIA, etc., que ustedes estudiaron en su cátedra de Procedimiento Pena, (...) los conserva intactos el nuevo Código de Procedimiento Penal. De ahí, que haré énfasis en aquellos que han de ser objeto de caracterización esencial en el nuevo sisten1a acusatorio de la Legislación Procesal Penal en Colombia. (shrink)

Neste artigo analisa-se a base teórica da agroecologia e o conhecimento empírico, com ênfase na agricultura familiar. Buscou-se estabelecer uma relação dessa base teórica com o conhecimento empírico em unidade familiar agrícola do município de Santa Cruz do Sul, RS/Brasil. As tendências mundiais mostram que a agricultura convencional ainda tem preferência, embora o desenvolvimento da agricultura de base ecológica, nos últimos anos, tenha crescido consideravelmente. A continuidade do desenvolvimento da agricultura de base ecológica depende do aumento pela procura por produtos (...) orgânicos, por um lado, e por outro, de uma nova reestruturação da comercialização, bem como da organização dos agricultores familiares e da criação de políticas públicas para esse fim. Resultados positivos para o desenvolvimento sustentável dependem muito do desenvolvimento adequado e combinado da produção, industrialização e comercialização da produção, bem como das formas de organização e engajamento dos "atores sociais", mas, sobretudo do planejamento da sociedade regional sobre o seu futuro. (shrink)

Resumen: En el presente estudio tratamos de aportar algunas concisas indicaciones relativas a la posibilidad de reconstruir una “teoría estética” a partir de las indicaciones formuladas en este sentido por el filósofo checo Jan Patočka. Partiendo de su distinción entre “arte tradicional” y “arte moderno”, esto es, entre el arte concebido como “signo” y el arte entendido de forma autónoma, se trata de mostrar el modo en el que Patočka localiza la esencia del arte en el acto de revelar la (...) cara oculta de lo real. Aquella dimensión extraordinaria de las cosas que se pone de manifiesto en su puro y simple aparecer: más allá de toda mirada pragmática o utilitaria.: In the present work we try to provide some concise remarks concerning the possibility of rebuilding an “aesthetical theory” from the indications framed in this respect by the Czech philosopher Jan Patočka. On the basis of his distinction between “traditional art” and “modern art”, that is, between the art conceived as a “sign” and the art intended in an authonomous manner, we try to show the way in which Patočka places the essence of art in the act of revealing the hidden side of reality. It would be that extraordinary dimension of the things that is revealed in its pure and simple appearing: beyond all utilitarian or pragmatic gaze. (shrink)