This paper expands the literature on accounting ethics education by considering the teaching of ethics in accounting doctoral education. Some of the ethical issues that might be addressed in accounting doctoral education are reviewed. A number of matters relating to teaching ethics to accounting doctoral students are considered. The paper concludes with a summary and some final remarks.

In this paper I discuss the advantages and challenges of using active learning, when teaching an accounting ethics course offered in higher education . The willingness of an instructor to use active learning in an accounting ethics course may be influenced at least in part by that instructor’s assessment of the advantages and challenges of using active learning. Consequently, my paper may be of assistance to instructors with experience in teaching an accounting ethics course and to instructors who are preparing (...) to teach their initial accounting ethics course. (shrink)

This article explores five important issues relating to the evaluation of ethics education in accounting. The issues that are considered include: (a) reasons for evaluating accounting ethics education (see Caplan, 1980, pp. 133–35); (b) goal setting as a prerequisite to evaluating the outcomes of accounting ethics education (see Caplan, 1980, pp. 135–37); (c) possible broad levels of outcomes of accounting ethics education that can be evaluated; (d) matters relating to accounting ethics education that are in need of evaluation (see Caplan, (...) 1980, p. 136); and (e) possible techniques for measuring outcomes of accounting ethics education (see Caplan, 1980, pp. 144–49). The paper concludes with a discussion of the issues under consideration. (shrink)

In this article we review the principal directions that an American Accounting Association committee has taken in the past three years to encourage the teaching of ethics in accounting programs and/or courses in higher education. We also (1) briefly comment on the place of accounting ethics in both higher education and continuing professional education and (2) provide some brief final comments.

In this paper, we consider the licensing of and codes of ethics that affect the accountant not in public accounting, the potential for an accountant not in public accounting encountering an ethical conflict situation, and the moral responsibility of such accountant when faced with an ethical dilemma. We review an approach suggested by the National Association of Accountants for dealing with an ethical conflict situation including that association's position on whistleblowing. We propose another approach based on the work of De (...) George (1981), in which both internal and external whistleblowing are possible alternatives, for use by management accountants in an ethical conflict situation. Finally, we consider the implications of our analysis for management accounting. While most of the analysis centers on management accountants, we note the likely applicability of the analysis to accountants in the public sector. (shrink)

For over thirty years, Stephen Braude has studied the paranormal in everyday life, from extrasensory perception and psychokinesis to mediumship and materialization. _The Gold Leaf Lady and Other Parapsychological Investigations_ is a highly readable and often amusing account of his most memorable encounters with such phenomena. Here Braude recounts in fascinating detail five particular cases—some that challenge our most fundamental scientific beliefs and others that expose our own credulousness. Braude begins with a south Florida woman who can make thin (...) gold-colored foil appear spontaneously on her skin. He then travels to New York and California to test psychokinetic superstars—and frauds—like Joe Nuzum, who claim to move objects using only their minds. Along the way, Braude also investigates the startling allegations of K.R., a policeman in Annapolis who believes he can transfer images from photographs onto other objects—including his own body—and Ted Serios, a deceased Chicago elevator operator who could make a variety of different images appear on Polaroid film. Ultimately, Braude considers his wife’s surprisingly fruitful experiments with astrology, which she has used to guide professional soccer teams to the top of their leagues, as well as his own personal experiences with synchronicity—a phenomenon, he argues, that may need to be explained in terms of a refined, extensive, and dramatic form of psychokinesis. Heady, provocative, and brimming with eye-opening details and suggestions, _The Gold Leaf Lady and Other Parapsychological Investigations_ will intrigue both adherents and detractors of its controversial subject matter alike. (shrink)

In his Treatise, Hume confronted the tensions between his project of uncovering the causal operations of the human mind and the extreme skeptical tendencies of his system. Louis Loeb argues that Hume overreaches, and he advances a controversial interpretation of Hume's epistemological framework that shows how Hume could have avoided the more destructive positions in his work.

Hume's claim that a state is a belief is often intertwined—though without his remarking on this fact—with epistemic approval of the state. This requires explanation. Beliefs, in Hume's view, are steady dispositions (not lively ideas), nature's provision for a steady influence on the will and action. Hume's epistemic distinctions call attention to circumstances in which the presence of conflicting beliefs undermine a belief's influence and thereby its natural function. On one version of this interpretation, to say that a belief is (...) justified, ceteris paribus, is to say that for all that has been shown the belief would be steady in its influence under suitable reflection. On a second version, it is to say that prima facie justification is an intrinsic property of the state, in virtue of its steadiness. These versions generate different understandings of the relationship between Parts iii and iv of Book I of the Treatise. (shrink)

This work was the first sustained philosophical study of psychic phenomena to follow C.D. Broad's LECTURES ON PSYCHICAL RESEARCH, written nearly twenty years ...

Lately I've been giving a great deal of thought to the nature of human (and other organic) abilities. In part, this is connected to my recent research into multiple personality and the need to explain, not only the partitioning of abilities and skills among alternate personalities, but also the enhanced levels of functioning that some of them exhibit (and for that matter, the exceptional performances of "nonmultiples" in hypnotic and other sorts of dissociative states). My interest in this topic is (...) also connected to my ongoing study of savants and prodigies, who apparently have much to teach us about the limits (and perhaps also the latency) of human abilities. At bottom, I suppose, it connects with my general and longstanding concern with problems of psychological explanation, particularly in light of the gross inadequacies of trendy computational theories of the mind. (shrink)

Collecting a wide range of contemporary and classical theological essays dealing with medical ethics, this volume is the finest resource available for engaging ...

Four experiments are reported which investigated the types of truth tables that people associate with conditional sentences and the kinds of inferences that they will draw from them. The present studies differed from most previous ones in using different types of content in the conditionals, for example promises and warnings. It was found that the type of content had a strong and consistent effect on both truth tables and inferences. It is suggested that this is because in real life conditionals (...) make probabilistic assertions, and that the strength of the probabilistic link is determined by the situation in which the conditional occurs. The implications of these findings for current theories of reasoning are considered and it is concluded that none of them is entirely satisfactory. It is suggested that more linguistically based theories may prove more successful. (shrink)

Cushman raises the intriguing possibility that rationalization accesses/constructs intuitions that are not otherwise cognitively available. However, he substantially over-reaches in arguing that rationalization is mostly right on average, based on claims that the process must have emerged adaptively. The adaptiveness of “bounded rationalization” is domain specific and is unlikely to be adaptive in a large number of important applications.

Food insecurity, and its extreme form, hunger, occur whenever the accessibility to an adequate supply of nutritional and safe foods becomes restricted or unpredictable. They are recurring problems in certain regions of the US, as well as in many parts of the world. According to nation-wide surveys conducted by the US Bureau of the Census, between 1996 and 1998 an estimated 9.7% of US households were classified as food insecure (6.2% being food insecure without evidence of hunger, and 3.5% being (...) food insecure with moderate to severe hunger). This means that approximately 10 million households each year did not always have access to enough food to meet basic needs. A potential tool in the fight against food insecurity and hunger is information technology (IT), since its use and range of application continue to grow at astonishing rates. The study presented here examined the question of how information technology, particularly the Internet, can be used to promote food security. The study used an action science research approach, and a case study strategy, with the food security system of Oktibbeha County, Mississippi selected as the case for study. The research design was a two-phase process. Phase one consisted of a needs assessment among food assistance organizations in Oktibbeha County, and included interviews of key food assistance personnel. Phase one also included a survey of IT subject matter experts to seek their opinions about the current state of Web-based information technology. Phase two involved an analysis of various IT implementation issues, as well as the development of a Web-based food security information system prototype tool. The needs assessment results indicated that (a) certain food security system and information needs existed among the food assistance organizations in Oktibbeha County, and (b) appropriate information technologies existed that could be applied to these needs. The food security needs related to better communication and coordination of information, such as program information, food site inventory information, client history information, food donation information, and nutrition education information. In regard to technology development, a variety of scenarios were examined. These included client-side approaches, server-side approaches, simple e-mail-based systems, Java-based systems, systems based on the Common Gateway Interface (CGI), and commercial database systems. In applying the needs assessment and survey results, the researcher developed a prototype Web site (including a series of online database tools) that could be used to promote food security in counties such as Oktibbeha County. The results of this research show that appropriate, Internet-based, IT holds promise for the reduction of certain social problems, such as food insecurity and hunger. (shrink)

In 1968 E.K. Borthwick, with a brilliant conjecture, cleared up a passage from Aristophanes’Peacethat had been considered ‘nonsense’ since antiquity. ‘Bell goldfinch’ (κώδων ἀκαλανθίς) the line seemed to be saying: a jumbled idea at best, gibberish at worst (1078). The scholium reads ad loc.: ταῦτα δὲ πάντα ἐπίτηδες ἀδιανοήτως ἔφρασεν, ‘all this is said as deliberate nonsense’, and later scholars generally follow suit (W.W. Merry, for example, in his 1900 edition ofPeacerefers to the line as ‘magnificent nonsense’). But Borthwick showed (...) that this was not the case: ‘even nonsense expressions in Aristophanes’, he writes, ‘are not haphazard collocations of incongruous words signifying nothing’. What, then, to do with the ancient scholar (and those later ones) who failed to understand the passage, claiming it instead to be ‘nonsense’? (shrink)

In proposing that their model can operate in the concrete, perceptual world, Rogers & McClelland (R&M) have not done justice to the complexities of the ecological sphere and its invariance laws. The structure of concrete events forces a different framework, both for retrieval of events and concepts defined across events, than that upon which the proposed model, rooted in essence in the verbal learning tradition, implicitly rests.

KEYWORDS: dissociation; multiple personality, person, responsibility.

The Limits of Influence is a detailed examination and defense of the evidence for largescale-psychokinesis. It examines the reasons why experimental evidence has not, and perhaps cannot, convince most skeptics that PK is genuine, and it considers why traditional experimental procedures are important to reveal interesting facts about the phenomena.

The regulatory mechanism which ensures that eukaryotic chromosomes replicate precisely once per cell cycle is a basic and essential cellular property of eukaryotes. This fundamental aspect of DNA replication is still poorly understood, but recent advances encourage the view that we may soon have a clearer picture of how this regulation is achieved. This review will discuss in particular the role of proteins in the minichromosome maintenance (MCM) family, which may hold the key to understanding how DNA is replicated once, (...) and only once, per cell cycle. (shrink)