This article establishes an analysis of the first contributions and the importance of the Critical and Positivist theories of accounting in Latin America over the years, through the study of scientific articles by recognized accounting experts from different countries on the theories.. Also, carry out a bibliographic examination of criticism and positivism applied to accounting, resulting in the correlation of concepts focused on accounting in Latin America. The type of research is descriptive with a qualitative approach with the purpose of (...) developing a discussion of the Critical and Positivist theories of accounting in Latin America. Obtaining a greater scope to understand that this social science is immersed in two currents that are based on the fact that knowledge is obtained through practice and can be verified through scientific methods, establishing the importance of understanding the contributions that the critical and positivist theory in the field of accounting science. (shrink)

Although there are notable exceptions, examination of nursing's participation in colonizing processes and practices has not taken hold in nursing's consciousness or political agenda. Critical analyses, based on the examination of politics and power of the structural determinants of health, continue to be marginalized in the profession. The goals of this discussion article are to underscore the urgent need to further articulate postcolonial theory in nursing and to contribute to nursing knowledge about paths to work toward decolonizing the profession. The (...) authors begin with a description of unifying themes in postcolonial theory, with an emphasis on colonized subjectivities and imperialism; the application of a critical social science perspective, including postcolonial feminist theory; and the project of working toward decolonization. Processes involved in the colonization of nursing are described in detail, including colonization of nursing's intellectual development and the white privilege and racism that sustain colonizing thinking and action in nursing. The authors conclude with strategies to increase the counter‐narrative to continued colonization, with a focus on critical social justice, human rights and the structural determinants of health. (shrink)

As workers struggle to combine work and family responsibilities, discrimination against workers based on their status as caregivers is on the rise. Although both women and men feel the pinch, caregiver discrimination is particularly damaging for women, because care is intricately tied to gendered norms and expectations. In this article, we analyze caregiver discrimination cases resolved by Canadian Human Rights Tribunals from 1985 through 2016, to explore how work and caregiving clash. We identify issues involved in disputes and the ways (...) gendered expectations about work–life facilitation inform disputes and outcomes. We find that although women are more likely to bring claims and obtain favorable outcomes, the legal interpretation of claims is highly gendered. Women bring claims involving both their presumed status as caregivers and the practical challenges of seeking accommodations for care, whereas men’s claims are largely accommodation based. In adjudicating cases, Tribunals are more likely to see women than men as lacking credibility when making their claims, questioning their competence and legitimacy. In contrast, men struggle to demonstrate the legal basis of work–family interference, failing to convey how seriously work interferes with family responsibilities. (shrink)

Following decades of maltreatment of women in obstetric care, professional respect for maternal autonomy in obstetric decision making and care have become codified in global and national professional ethical guidelines. Yet, using the example of birth after cesarean, identifiable threats to maternal autonomy in obstetrics continue. This paper focuses on how current scientific knowledge and obstetric practice patterns factor into restricted maternal autonomy as evidenced in three representative maternal accounts obtained prior and subsequent to birth after cesarean. Short- and long-term (...) remedies to improve the current state of restricted maternal autonomy in clinical practice surrounding decision making on birth after cesarean are provided. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Aristotle on the Sources of the Ethical Life by Sylvia BerrymanElizabeth C. Shaw and Staff*BERRYMAN, Sylvia. Aristotle on the Sources of the Ethical Life. Oxford: Oxford University Press, 2019. vii + 220 pp. Cloth, $70.00—Berryman’s goals in Aristotle on the Sources of the Ethical Life are threefold: to establish that Aristotle practiced what contemporary philosophers call metaethics; to refute the idea that Aristotle justified those ethics (...) by recourse to human nature, understood as an “external point” for “establishing substantial ethical truths from a value-neutral perspective”; and to demonstrate that, for Aristotle, the source and justification for ethical demands is human practical reason.Locating the source of normativity in practical reason does not mean that there are no “standards of truth other than human beings as a species.” Positioning Aristotle against both “Archimedean” naturalisms as well as relativisms and subjectivisms, Berryman sees Aristotle’s appeals to nature as delimiting “the kinds of normative positions that could guide practical reason,” and practical reason as responsive to biological constraints. Still, nature is no fulcrum. It does not mandate the contents of the life we should live. All of this together makes Berryman’s Aristotle a “constitutive constructivist,” which is to say, a nonskeptical, cognitivist nonfoundationalist.Chapter 1’s “Introduction” sets the stage for the book’s metaethical project. Chapters 2 and 3 argue against two versions of the claim that “Aristotle was not reflective on the sources and justifications for his ethical views.” Chapter 2 places “Aristotle in the Ethics Wars” of the twentieth and twenty-first centuries, challenging the historicist view that “the kind of metaethical reflection about the sources of normativity” that preoccupies modern philosophy in response to “‘disenchantment’ of the modern world picture” would not have been available to Aristotle. Chapter 3, “Nature and the Sources of Normativity,” positions itself against scholars who maintain that Aristotle was complacent about the values of his own society and/or “too philosophically naïve to even reflect on the sources and justifications of ethical claims.” Inhabiting Aristotle’s social and intellectual milieu, it shows how the epistemological questions, commitments to materialist-scientific worldviews, as well as challenges to divine authority posed by fifth-century sophists, Plato, and fourth-century [End Page 381] hedonists meant that “a philosopher in Aristotle’s position could hardly avoid being reflective on questions of the status of ethics.”After establishing in chapter 3 that Aristotle could have grounded ethical claims in his natural philosophy, chapters 4 through 6 make the case that he did not. Exploring the philosophical work done by Aristotle’s appeals to nature, chapter 4, “Is Aristotle an Archimedean Naturalist?”, focuses on the apparent directionality of human development as well as references to “natural justice” and “natural virtue” in Aristotle’s ethical writings, while chapter 5, “Naturalism in Aristotle’s Politics,” scrutinizes the “naturalness of the polis” and “natural slavery” in Politics 1. Finding “only very minimal appeal to human nature” in the ethical treatises, Berryman sees Aristotle’s recourse to nature in Politics 1 as “the main anomaly” for which her refutation of Archimedean naturalism must account. Based on internal evidence in the Politics and comparison with Aristotle’s biological writings, Berryman concludes that Aristotle wrote the Politics before he “developed his more detailed biological theories.” Rather than evidence of naturalism, Aristotle’s appeals to nature in Politics 1, Berryman argues, are an early reflection of the “nomos-phusis distinction found in sophistic controversies” and a “kind of rhetorical move” based on thorough “prejudice and not reasoned inference.” Concluding “The Case Against a Naturalist Reading,” chapter 6 sets the stage for Berryman’s resourcing of Aristotle’s metaethics away from nature by exploring the inadequacies of the instrumental and theoretical rule-guiding reasoning implicit in naturalist accounts of Aristotelian practical reason.Chapters 7 and 8 offer the book’s positive account. After elaborating Aristotle’s rejection of “metaphysical abstractions” as action-guiding, chapter 7, “Aristotle’s Metaethics,” recovers from the Eudemian Ethics human agency as the source of normativity in Aristotle. Action “carries with it an implicit commitment to the norms of practical reasoning,” and “Aristotle’s insight,” Berryman writes, “is the metaethical recognition that the practical... (shrink)

Literatures of Madness: Disability Studies and Mental Health brings together scholars working in disability studies, mad studies, feminist theory, Indigenous studies, postcolonial theory, Jewish literature, queer studies, American studies, trauma studies, and comics to create an intersectional community of scholarship in literary disability studies of mental health. The collection contains essays on canonical authors and lesser known and sometimes forgotten writers, including Sylvia Plath, Louisa May Alcott, Hannah Weiner, Mary Jane Ward, Michelle Cliff, Lee Maracle, Joanne Greenberg, Ann Bannon, (...) Jerry Pinto, Persimmon Blackridge, and others. The volume addresses the under-representation of madness and psychiatric disability in the field of disability studies, which traditionally focuses on physical disability, and explores the controversies and the common ground among disability studies, anti-psychiatric discourses, mad studies, graphic medicine, and health/medical humanities. (shrink)

Title: The Soviet Union and the Third WorldPublisher: Praeger Publishers, Inc.ISBN: 0030621496Author: Elizabeth KridlTitle: Soviet-Third World RelationsPublisher: Westview PressISBN: 0865316473Author: Carol R. Saivetz and Sylvia Woodby.

In lieu of an abstract, here is a brief excerpt of the content:A Response to Elizabeth Gould, “The Nomadic Turn: Epistemology, Experience, and Women College Band Directors”Stephen Franklin ZdzinskiI want to thank Elizabeth Gould for providing us with a thought-provoking paper examining the journeys of women university band directors through a post-modernist and feminist perspective. As a music education professor who deals with students from undergraduate through doctoral levels, I have the opportunity to provide professional guidance to many (...) students, both female and male. A number of my female instrumental music education students ask me about becoming high school and university band directors. I want to be honest with them about the realities of the profession, but I want also to encourage them to pursue their [End Page 195] professional dreams and goals despite any potential structural limitations. I found this paper to provide me with very good insights that I can use to advise my students.According to Gould, there are a number of factors that contribute to the under-representation of women in the field of college band directing. For example, we can see that historically the first band directors and instrumental music educators came either from military or professional performance backgrounds and as a result, most instrumental music teachers were initially male. In addition, early college band organizations, particularly marching musical organizations, were entirely male in composition. While these conditions have not continued to the present day, they set the stage for what was to follow.Socialization and Women University Band DirectorsThe different socialization of girls and boys may also be found to play a role in the under-representation of women as university band directors. A number of researchers have found gender differences in instrument selection,1 and other research points to additional familial socialization differences by gender.2According to Paul Woodford,3 the primary socialization of music education majors and the formation of a music teacher's identity occur during their own pre-collegiate schooling. Several researchers have suggested that precollegiate teaching experiences may be influential in decisions to choose music teaching as a career.4 Through countless hours of observation in their own programs, female and male students may be socialized to professional expectations of band directing before they ever enter a university-based instrumental music education program. Sylvia Tibbets, Winifred Shepard and David Hess, Stan Albrecht, Philip Griswold, and Denise Chroback all found that instrumental music teaching was viewed by both children and adults as a masculine profession.5 Woodford found that many of our current teacher education programs merely recreate existing practices, thus replicating inequitable situations in regards to opportunities for women in the profession of high school and college band directing.6After graduation, the outcome of a gender-influenced instrument choice may be inhibiting the career aspirations of future women band directors. Research by Barry Kopetz examined the influences of gender, school type, and instrument on instrumental music teacher selection by school principals.7 While significant gender differences in favor of males were found, they accounted for only 3% of the variance in teacher selection. Also important was the type of school being attended (performance versus music education institution), also accounting for 3% of the variance. Instrument, on the other hand, accounted for 10% of the variance in teacher selection, with teachers being selected in the following order: [End Page 196] trumpet, clarinet, oboe, and violin. If one examines the instruments commonly played by female instrumentalists, the research by Kopetz may suggest that gender discrimination in band hiring may in fact be exaggerated by playing the "wrong" instrument. If the student in addition comes from a performance-oriented school, that is considered by hiring officials as another negative factor that reduces their job possibilities.Structural Difficulties and Woman University Band DirectorsGould makes an interesting point when she states that while it is useful to know about the reasons for a lack of women in the band directing profession, this information by itself is not going to change things until we actually understand the structural underpinnings of the problem. The use of the metaphor of the nomad is helpful in attempting to explain the structural difficulties inherent in women becoming university band directors. In fact, I... (shrink)

Title: Remaking Love: The Feminization of SexPublisher: AnchorISBN: 0385184999Author: Barbara Ehrenreich, Elizabeth Hess, and Gloria JacobsTitle: A Lesser Life: The Myth of Women's LiberationPublisher: Warner BooksISBN: 0446391220Author: Sylvia Hewlett.

Darwin and feminism: preliminary investigations into a possible alliance -- Darwin and the ontology of life -- The Nature of culture -- Law, justice, and the future -- The Time of violence: Derrida, deconstruction, and value -- Drucilla Cornell, identity, and the "Evolution" of Politics -- Philosophy, knowledge, and the future -- Deleuze, Bergson, and the virtual -- Merleau-Ponty, Bergson, and the question of ontology -- The thing -- Prosthetic objects -- Identity, sexual difference, and the future -- The Time (...) of thought -- The Force of sexual difference -- (Inhuman) forces: power, pleasure, and desire -- The future of female sexuality. (shrink)

In this text, the authors examine the relationship between political and feminist theory, characterizing and criticizing liberalism and communitarianism from a feminist perspective.

When Cool finally realized that false memories had been planted, she sued the psychiatrist for malpractice. In March 1997, after five weeks of trial, her case was settled out of court for $2.4 million. Nadean Cool is not the only patient to develop false memories as a result of questionable therapy. In Missouri in 1992 a church counselor helped Beth Rutherford to remember during therapy that her father, a clergyman, had regularly raped her between the ages of seven and 14 (...) and that her mother sometimes helped him by holding her down. Under her therapist's guidance, Rutherford developed memories of her father twice impregnating her and forcing her to abort the fetus herself with a coat hanger.The father had to resign from his post as a clergyman when the allegations were made public. Later medical examination of the daughter revealed, however, that she was still a virgin at age 22 and had never been pregnant. The daughter sued the therapist and received a $1-million settlement in 1996. (shrink)

The bioethical principle of respect for a person’s bodily autonomy is central to biomedical and healthcare ethics. In this article, we argue that this concept of autonomy is often annulled in the maternity field, due to the maternal two-in-one body (and the obstetric focus on the foetus over the woman) and the history of medical paternalism in Western medicine and obstetrics. The principle of respect for autonomy has therefore become largely rhetorical, yet can hide all manner of unethical practice. We (...) propose that large institutions that prioritize a midwife–institution relationship over a midwife–woman relationship are in themselves unethical and inimical to the midwifery philosophy of care. We suggest that a focus on care ethics has the potential to remedy these problems, by making power relationships visible and by prioritizing the relationship above abstract ethical principles. (shrink)

This paper discusses the importance of local knowledge for institutional epistemology—the study of the epistemic capacities and dysfunctions of institutions, and the choice and design of institutions needed to discover, correct, and transmit the information needed to solve collective action problems. Local knowledge is knowledge of particulars held by individuals and communities with deep familiarity with those particulars. Political economists in anti-authoritarian traditions have long stressed the importance of local knowledge for solving many collective action problems. Institutions capable of deploying (...) such knowledge effectively must include the bearers of relevant local knowledge, recognize them as experts with respect to it, and respect their autonomy in deploying their local knowledge to solve such problems. I focus on mētis, a type of practical local knowledge of how to interact with particulars. I argue that the need for relevant mētis justifies three policies: (1) resisting the proletarianization of professionals; (2) taking affirmative action to include members of marginalized groups in research and the professions; and (3) recognizing the scientific status of certain types of Indigenous knowledge and incorporating it into science curricula. (shrink)

This article addresses the question: “What follows from the claim that we have a certain kind of strong reason against animal cruelty?” It deals with the ethics of killing animals. It finds the following common assumption highly puzzling and problematic: despite our obligations not to commit animal cruelty, there is no comparably strong reason against painlessly killing animals in the prime of life. It argues that anyone who accepts this view is committed to the moral position that either we have (...) no reasons against such killings or we have only weak reasons. (shrink)

This volume is part two of a two-volume set. It may be purchased separately or in conjunction with volume one. Vol. II: From the St. Louis Hegelians through C. I. Lewis. and G. H. Mead.

Concerns about children's ability to fully comprehend and evaluate advertising messages has stimulated substantial research and heated debate among scholars, business leaders, consumer advocates, and public policy makers for more than three decades. During that time, some very fundamental questions about the fairness of marketing to children have been raised, yet many remain unresolved today. With the emergence of increasingly sophisticated advertising media, promotional offers and creative appeals in recent years, new issues have also developed. This paper provides a basis (...) for further examination of some the key questions in this area, and suggests how children's advertising research can be employed to illuminate them. (shrink)

A growing number of theorists have launched an epistemic challenge against retributive punishment. This challenge involves the core claim that it is wrong (intentionally) to inflict serious harm on someone unless the moral argument for doing so has been established to a high standard of credibility. Proponents of this challenge typically argue that retributivism fails to meet the required epistemic standard, because retributivism relies on a contentious conception of free will, about whose existence we cannot be sufficiently certain. However, the (...) scope of the epistemic challenge should not be limited to doubts about free will or retributivism. In this article, I argue that the epistemic challenge should be expanded beyond the original focus on justifications of punishment. By “expanding the epistemic challenge” I mean demanding that other purported justifications for serious (intentional) harm be held to a high standard of credibility. To provide a focus for the argument, I will concentrate on the “Public Health Quarantine Model” defended by Gregg Caruso, but my arguments have wider implications beyond this model. A growing number of “abolitionist” theorists believe that punishment is wrong in principle. If retributive punishment, or punishment in general, were abandoned, we would need to ask, “how else should we respond to crime?”. My arguments suggest that all such abolitionists will have to face the same epistemic standard as penal theorists if they wish to replace punishment with the intentional imposition of non-punitive severe coercive measures. (shrink)

The subject of this article is moral agency in nursing, studied by the use of an applied philosophical method. It draws upon nurses’ accounts of how they see intrinsic value in their work and believe that they make a difference to patients in terms that leave their patients feeling better. The analysis is based on the philosophy of Iris Murdoch to reveal how nurses’ accounts demonstrated that they hold a view of themselves and their professional practice that is intrinsically linked (...) to, and dependent upon, their capacity to see good in the work they do. (shrink)

Arising and emptiness are the two essential Buddhist concepts, which when understood, lead to the highest school of Buddhist philosophy.

This paper responds to a proposal for an intersectional approach to the clinical encounter between patient and medical provider. We agree that an intersectional framework offers new insights and information in the clinical encounter. Intersectionality involves awareness of the physician-patient dynamic, and understanding the various privileges and disadvantages of all parties involved, at a micro and macroscopic level. Yet, this analysis alone is insufficient to aid in the clinical encounter and risks harm. We worry about a clinician making assumptions about (...) her patient’s race, gender, economic status, and how these influence the patient’s own views of her life and health. We argue that a narrative supplement is a necessary element of intersectional clinical encounters. Prioritizing patient narrative curtails assumptions, builds trust, and improves care. (shrink)

in a recent article entitled “Hume on the Passions,” Stephen Buckle opens with the claim that Hume’s theory of the passions has largely been neglected. “Apart from a couple of famous sections in the Treatise concerning the sources of action,” he writes, “the subject matter has rarely excited interest.”1 His analysis of why the subject of the passions in Hume has been uninspiring points to the fact that readers have largely misunderstood the point of Hume’s theory. They usually regard the (...) account as yet another mechanistic analysis of the passions in the vein of seventeenth-century science, alongside the offerings of Malebranche, Hobbes, and Spinoza. Buckle is right to point out that there is a.. (shrink)

'Free will skepticism' refers to a family of views that all take seriously the possibility that human beings lack the control in action - i.e. the free will - required for an agent to be truly deserving of blame and praise, punishment and reward. Critics fear that adopting this view would have harmful consequences for our interpersonal relationships, society, morality, meaning, and laws. Optimistic free will skeptics, on the other hand, respond by arguing that life without free will and so-called (...) basic desert moral responsibility would not be harmful in these ways, and might even be beneficial. This collection addresses the practical implications of free will skepticism for law and society. It contains eleven original essays that provide alternatives to retributive punishment, explore what changes are needed for the criminal justice system, and ask whether we should be optimistic or pessimistic about the real-world implications of free will skepticism. (shrink)

In this paper I respond to Trenton Merricks's (2005) paper ‘Composition and Vagueness’. I argue that Merricks's paper faces the following difficulty: he claims to provide independent motivation for denying one of the premisses of the Lewis-Sider vagueness argument for unrestricted composition, but the alleged motivation he provides begs the question.

Explorations of a trust approach for nursing ethicsTrust has long been acknowledged as central to nurse–patient relationships. It, however, has not been fully explored nor‐matively. That is, trust must be examined from a perspective that encompasses not only reliability and competence, but also good will within nursing relationships. In this paper, we explore how a trust approach, based on Annette Baier’s work on trust in feminist ethics, could help inform future developments in nursing ethics. We discuss the limitations of other (...) approaches such as those based on contracts, paternalism, and care. By drawing out central features of Baier’s theory, we demonstrate how it can help overcome the problems of these previous models. In doing so, we emphasise the importance of combining the ethics of care and justice, acknowledging vulnerability and the potential for evil in nursing relationships, and politically situating the ethical concerns of nursing. (shrink)

On Hume's account, when we lack virtues that would typically prompt moral action, we can instead be motivated by the "sense of duty." Surprisingly, Hume seems to maintain that, in such cases, we are motivated by a desire to avoid the unpleasantness of "self-hatred" evoked in us when we realize we lack certain traits others possess. This account has led commentators to argue that Hume is not a moral internalist, since motivation by duty is motivation by a self-interested desire. This (...) paper concludes that Hume is indeed a moral internalist and that the motive of duty can be understood as a form of motivation by moral disapprobation in a way supported by Hume's general motivational psychology. (shrink)

The target paper (building on Ginsburg and Jablonka in JTB 381:55–60, 2015, The evolution of the sensitive soul: Learning and the origins of consciousness, MIT Press, USA, 2019) makes a significant and novel claim: that positive cases of non-human consciousness can be identified via the capacity of unlimited associative learning (UAL). In turn, this claim is generated by a novel methodology, which is that of identifying an evolutionary ‘transition marker’, which is claimed to have theoretical and empirical advantages over other (...) approaches. In this commentary I argue that UAL does not function as a successful transition marker (as defined by the authors), and has internal problems of its own. However, I conclude that it is still a very productive anchor for new research on the evolution of consciousness. (shrink)

“Ancient DNA Research” is the practice of extracting, sequencing, and analyzing degraded DNA from dead organisms that are hundreds to thousands of years old. Today, many researchers are interested in adapting state-of-the-art molecular biological techniques and high-throughput sequencing technologies to optimize the recovery of DNA from fossils, then use it for studying evolutionary history. However, the recovery of DNA from fossils has also fueled the idea of resurrecting extinct species, especially as its emergence corresponded with the book and movie Jurassic (...) Park in the 1990s. In this paper, I use historical material, interviews with scientists, and philosophical literature to argue that the search for DNA from fossils can be characterized as a data-driven and celebrity-driven practice. Philosophers have recently argued the need to seriously consider the role of data-driven inquiry in the sciences, and likewise, this history highlights the need to seriously consider the role of celebrity in shaping the kind of research that gets pursued, funded, and ultimately completed. On this point, this history highlights that the traditional philosophical and scientific distinctions between data-driven and hypothesis-driven research are not always useful for understanding the process and practice of science. Consequently, I argue that the celebrity status of a particular research practice can be considered as a “serious epistemic strategy” that researchers, as well as editors and funders, employ when making choices about their research and publication processes. This interplay between celebrity and methodology matters for the epistemology of science. (shrink)

Do terminally ill patients who have exhausted all other available, government-approved treatment options have a constitutional right to experimental treatment that may prolong their lives? On May 2, 2006, a divided panel of the U.S. Court of Appeals for the District of Columbia, in a startling opinion, Abigail Alliance for Better Access to Developmental Drugs v. Von Eschenbach, held “Yes.” The plaintiffs, Abigail Alliance for Better Access to Developmental Drugs and Washington Legal Foundation, sought to enjoin the Food and Drug (...) Administration from refusing to allow the sale of investigational new drugs that had not yet received FDA approval. The terminally ill plaintiffs contended that they quite literally could not wait that long for the drugs. With no other treatment options available, the plaintiffs urged the court to recognize a fundamental, constitutional right to take potentially life-saving or life-prolonging drugs, even though the treatment had not been fully tested through human trials for safety and effectiveness and could not be legally marketed to the public. (shrink)

I argue for a conception of moral community as “ethical home,” in which home is a hybrid public and private concept, cohered through members’ complicit participation in the formation and endorsement of the community’s values and practices. In this essay I present and defend three premises that comprise my argument for this conception of moral community as an ethical home. First, I make a case for why “home” is an apt conception of moral community, defining the features of home relevant (...) to my claim, and clarifying which connotations of home I am abandoning by modifying home to be an “ethical” home. Second, I illustrate how when the concept of moral community is conceptualized as an ethical home, it is formed and defined by a community’s practices of moral self-definition, that occur within the ethical home-making process. Third, I claim that the process of ethical home-making, through moral self-definition around cohering values and practices, renders members of an ethical home as both rights holders within the ethical home, and as having shared responsibility for their fellow ethical home members. (shrink)

Volume 20, Issue 8, August 2020, Page 76-78.