Accountants confronted with ethical dilemmas are expected to comply with their ethical guide or seek advice from their professional body. This study of Chartered Accountants in Ireland records their views on the usefulness of a Code of Ethics, the efficacy of their professional Institute and the need for ethics courses in Continuing Professional Development. Peter Clarke is a lecturer in the Department of Accountancy, University College Dublin, Dublin 4; Nancy Hill and Kevin Stevens are members of the School of (...) Accountancy, DePaul University, Chicago. (shrink)

The proliferation of digital data and internet-based research technologies is transforming the research landscape, and researchers and research ethics communities are struggling to respond to the ethical issues being raised. This paper discusses the findings from a collaborative project that explored emerging ethical issues associated with the expanding use of digital data for research. The project involved consulting with researchers from a broad range of disciplinary fields. These discussions identified five key sets of issues and informed the development of guidelines (...) orientated to meet the needs of researchers and ethics committee members. We argue that establishing common approaches to assessing ethical risks of research involving digital data will promote consistency in the ethical standards for research, enable the smooth functioning of ethics committees, and sustain public confidence in research. We conclude with recommendations for the development of educational resources for ethics committees, data management guidelines and further public education. (shrink)

In this article, we look at the contested role of in-house lawyers in regulated organisations in the financial sector. A recent Financial Conduct Authority consultation on whether to designate the head of legal of banks, insurance companies and other financial firms as ‘Senior Managers’ and the decision which flowed from it, reflected a flawed view of lawyers as a neutral technocracy of mere legal technicians; we show how the FCA’s decision is potentially damaging to the public interest and failed to (...) take into account that in-house lawyers are often important decision-makers and influencers within their organisations. We put the case for an alternative view; that in-house lawyers are professionals, with agency that requires them to act in accordance with ethical norms and means they should be made more accountable for their conduct. (shrink)

Aim/PurposeThis paper is a review of the progress of the Vietnam socio-economic and development plan and an assessment of the extent to which Vietnam is putting in place the critical social and economic development structures that will enable it to reach the status of “developed nation” in the time set (2020) by its national strategic plan. The research will identify and review trade patterns, trade policy and the effect of foreign aid on Vietnam’s plan to transform its economy and society (...) from a developing nation status to status of developednation. The overriding question stands as “is” Vietnam effec-tively moving towards developed nation statussoon”?BackgroundThis paper examines the history of Vietnam from the command economy in its transition to a market driven economy, the criteria, hurdles and challenges as the country moves towards a developed country status. MethodologyApplied research based on the body of research in socio-economic develop-ment theory, international trade and market theory. The review is conducted by collecting and analyzing data on foreign trade, foreign aid, business and general economic growth, development and social wellbeing. Itidentifies and appraises the trade patterns,trade effects, socio-economic policies and the effect of foreign aid] on the economic growth and the progress of the coun-try towards becoming a developed nation state. (shrink)

"First Published in 1990, Routledge is an imprint of Taylor & Francis, an informa company.".

This article discusses a case study that explored the potential of nonfiction graphic novels to develop pre-service teachers’ understanding of agency in a social studies methods course. White pre-service teachers were aske'd to read one graphic novel and then add frames, re-narrate frames, and reflect on their decisions. The positionalities of researchers, who are White males, and participants were part of our analysis. The researchers found that pre-service teachers made revisions to the graphic novels to change the historical actors’ decisions: (...) within the constraints of the historical situation's circumstances; to better fit their own ethical framework; and to critique the author's interpretation of the historical event and the amount of agency assigned to certain historical actors. We also reported findings related to shifts in understanding related to positionality. The pre-service teachers’ revisions demonstrated their understanding of historical actors’ ability to make choices; however, for most pre-service teachers those decisions were limited by, and insignificant in comparison to, the constraints of societal structures. Most pre-service teachers viewed these structures as operating outside of the realm of ethics that they used to articulate and identify agency, and thus, these structures were not responsive to changes in individual or collective agency. Implications are provided for social studies teacher educators. (shrink)

Confusing modern poetry with philosophy is a common fault of literary criticism. Yet, the work of some poets can benefit critically from philosophical interpretations. Wallace Stevens is a poet who manifested an abiding interest in philosophy. His poems consistently display, in both their syntax and modulation of thought, philosophical parallels. Stevens’ dominant mode of thought is phenomenological. This can be shown by analyzing parallels between phenomenological methodology and Stevens’ poetry. Particularly three poems---“Thirteen Ways of Looking at a Blackbird” (1917), “The (...) Snow Man” (1921), and “The Latest Freed Man” (1938)---embody, respectively, the poem as doing phenomenology, the poem as a description of the phenomenological mind, and the poem as a portrait of the phenomenologist. (shrink)

In Malebranche's account of occasional causality, God exercises his general will with respect to every event that merits a causal explanation. Nadler distinguishes two pictures of God's involvement; (1) there are as many distinct acts of God's will as there are causal events to be explained; (2) God's will is exercised once only, when the natural order of causes is created. I argue that Malebranche's concept of God is inconsistent with a real distinction between God and acts of his will, (...) and with using temporal parameters to identify God's acts. Thus, Leibniz's pre-established harmony is analogous to Malebranche's occasionalist concurrence. (shrink)

A combined psychological-epistemological study of the blocks that stand in the way of the human recognition of the sentience and legal rights of non-human animals. Originally published in the Lewis and Clark law journal, Animal Law, and subsequently translated into German and into Portuguese.

A combined psychological-epistemological study of the human blocks that stand in the way of the recognition of the sentience and legal rights of non-human animals. This is a German translation of the original paper, "Roots of Human Resistance to Animal Rights: Psychological and Conceptual Blocks," published by the Lewis and Clark law journal, Animal Rights, in 2002.

A combined psychological-epistemological study of the human blocks that stand in the way of the recognition of non-human animal sentience and legal rights. This is a Portuguese translation of the author's paper, "Roots of Human Resistance to Animal Rights: Psychological and Conceptual Blcoks," originally published in the Lewis and Clark law review, Animal Righs, in 2002. The Portuguese version was presented in conjunction with the International Congress on Animal Rights, Salvador, Brazil, Oct. 8-11, 2008, and published in the Revista Brasileira (...) de Direito Animal. (shrink)

According to Clarke and Beck (C&B), the approximate number system (ANS) represents numbers. We argue that the ANS represents pure magnitudes. Considerations of explanatory economy favor the pure magnitudes hypothesis. The considerations C&B direct against the pure magnitudes hypothesis do not have force.

In contrast to Clarke and Beck's claim that that the approximate number system represents rational numbers, we argue for a more modest alternative: The ANS represents natural numbers, and there are separate, non-numeric processes that can be used to represent ratios across a wide range of domains, including natural numbers.

The French philosopher and theologian Nicolas Malebranche was one of the most important thinkers of the early modern period. A bold and unorthodox thinker, he tried to synthesize the new philosophy of Descartes with religious Platonism. This is the first collection of essays to address Malebranche's thought comprehensively and systematically. There are chapters devoted to Malebranche's metaphysics, his doctrine of the soul, his epistemology, the celebrated debate with Arnauld, his philosophical method, his occasionalism and theory of causality, his philosophical theology, (...) his account of freedom, his moral philosophy, and his intellectual legacy. (shrink)

The last decade has witnessed the mass distribution and adoption of smart home systems and devices powered by artificial intelligence systems ranging from household appliances like fridges and toasters to more background systems such as air and water quality controllers. The pervasiveness of these sociotechnical systems makes analyzing their ethical implications necessary during the design phases of these devices to ensure not only sociotechnical resilience, but to design them for human values in mind and thus preserve meaningful human control over (...) them. This paper engages in a conceptual investigations of how meaningful human control over smart home devices can be attained through design. The value sensitive design (VSD) approach is proposed as a way of attaining this level of control. In the proposed framework, values are identified and defined, stakeholder groups are investigated and brought into the design process and the technical constraints of the technologies in question are considered. The paper concludes with some initial examples that illustrate a more adoptable way forward for both ethicists and engineers of smart home devices. (shrink)

An important work in the debate between materialists and dualists, the public correspondence between Anthony Collins and Samuel Clarke provided the framework for arguments over consciousness and personal identity in eighteenth-century Britain. In Clarke's view, mind and consciousness are so unified that they cannot be compounded into wholes or divided into parts, so mind and consciousness must be distinct from matter. Collins, by contrast, was a perceptive advocate of a materialist account of mind, who defended the possibility that (...) thinking and consciousness are emergent properties of the brain. Appendices include philosophical writings that influenced, and responded to, the correspondence. (shrink)

In the highly contentious abortion arena, the new oral abortifacient technology RU486 is one among many actors. This article offers an arena analysis of the heterogeneous constructions of RU486 by various actors, including scientists, pharmaceutical compa nies, medical groups, antiabortion groups, women's health movement groups, and others who have produced situated knowledges. Conceptually, we find not only that the identity of the nonhuman actor-RU486 -is unstable and multiple but also that, in practice, there are other implicated actors—the downstream users and (...) consumers of the technology. If we try to follow all the actors, we find a fuller and more historicized arena, and, ironically, we too can be construed as implicated actors in it. (shrink)

In this paper I focus on the impact on structuralism of the quantum treatment of objects in terms of symmetry groups and, in particular, on the question as to how we might eliminate, or better, reconceptualise such objects in structural terms. With regard to the former, both Cassirer and Eddington not only explicitly and famously tied their structuralism to the development of group theory but also drew on the quantum treatment in order to further their structuralist aims and here I (...) sketch the relevant history with an eye on what lessons might be drawn. With regard to the latter, Ladyman has explicitly cited Castellani's work on the group-theoretical constitution of quantum objects and I indicate both how such an approach needs to be understood if it is to mesh with Ladyman's 'ontic' form of structural realism and how it might accommodate permutation symmetry through a consideration of Huggett's recent account. (shrink)

What are the forces shaping the future of international green politics? This book provides an objective account of the basis of green arguments and their social and political implications. It offers a clear overview of the most pressing environmental threats.