The attention being paid to ethics education in accounting has been increasing, especially after the corporate accounting scandals at the turn of the century. This paper provides a comprehensive overview of the existing research in the field of ethics education in accounting. To synthesize past research, a bibliometric analysis that references 134 primary studies is performed and three bibliometric methods are applied. First, we visualize the historical evolution of ethics education in accounting research through historiography. Second, we use bibliographic coupling (...) to identify clusters of ethics education in accounting research before, during, and after major corporate scandals. Third, we perform a co-word analysis to connect the identified patterns into a map of a contextual space. The results reveal, in each decade, not only an increasing academic focus on this field of research, but also an increasing number of different research clusters. While the clusters Factors affecting moral judgement, Perception of ethics, and Lack of ethics topics in the last research period develop further from the respective clusters in the previous periods, Accounting beyond technical skills, Integration of ethics in accounting education, Use of developed ethics frameworks, and Professional values on the contrary develop anew in the last decade, as a consequence of a growing demand for teaching ethics. Overall, the paper presents the development patterns of ethics education in accounting research and sets up a research agenda that encourages future research. (shrink)

The creation of the latest version of psychiatry's 'bible' has been surrounded by a great deal of controversy. The latest revision, the DSM-5, contains several controversial diagnoses that have been the subject of much debate. One of the central criticisms of DSM-5 is that it pathologizes some behaviors that were previously considered simply problematic, or variations of normal behavior—for example, fidgetiness, noisiness, abundance of energy, shyness, anxiety, and bereavement. Diagnoses such as Binge Eating Disorder, Disruptive Mood Dysregulation Disorder...

Leading experts and rising stars in the field explore whether cosmopolitanism becomes impossible in the theoretical framework that assumed the absence of a final ground. The questions that the volume addresses refer exactly to the foundational predicament that characterizes cosmopolitanism: How is it possible to think cosmopolitanism after the critique of foundations? Can cosmopolitanism be conceived without an ‘ultimate’ ground? Can we construct theories of cosmopolitanism without some certainties about the entire world or about the cosmos? Should we continue to (...) look for foundations of cosmopolitan rights, norms and values? Alternatively, should we aim towards cosmopolitanism without foundations or towards cosmopolitanism with ‘contingent foundations’? Could cosmopolitanism be the very attempt to come to terms with the failure of ultimate grounds? Written accessibly and contributing to key debates on political philosophy, and social and political thought, this volume advances the concept of post-foundational cosmopolitanism by bridging the polarised approaches to the concept. (shrink)

Currently there is little guidance given to teachers in selecting focal issues for socio-scientific issues -based teaching and learning. As a majority of teachers regularly collaborate with other teachers, understanding what factors influence collaborative SSI-based curriculum design is critical. We invited 18 secondary science teachers to participate in a professional development on SSI-based instruction and curriculum design. Through intentional design, we studied how these teachers formed curriculum design teams and how they selected focal issues for SSI-based curriculum units. We developed (...) substantiative grounded theory to explain these processes. Key findings include how teachers’ tensions and agential moves worked in tandem in the development of a safe and shared place to share discontentment and generate opportunities to form design teams and select issues. Teacher passion and existing resources are factors as influential as considerations for issue relevance. Implications for teacher professional development and research are included. (shrink)

This paper develops a domination-based practice-dependent approach to justice, according to which it is practices of systemic domination which can be said to ground demands from justice. The domination-based approach developed overcomes the two most important objections levelled to alternative practice-dependent approaches. First, it eschews conservative implications and hence is immune to the status quo objection. Second, it is immune to the redundancy objection, which doubts whether empirical facts and practices can really play an irreducible role in grounding justice. In (...) theorising dominating practices in terms of practices of social power, a domination-based approach makes justice dependent on factual information in three ways: First, the principle of non-domination is indeterminate and can only be spelled out by taking into view particular contexts of domination. Second, the principle of non-domination is conditional on the existence of practices of social power. Third, social power possesses a structural ontology – to know whether A has social power over B we need to turn to social rules distributing agents' higher order status of normative authority towards each other. This explains in what way practices of social power – and of domination – are both factual and normative practices and hence how such practices are non-redundant in grounding justice. (shrink)

Despite their centrality and importance to both science and philosophy, relatively little has been written about thought experiments. This volume brings together a series of extremely interesting studies of the history, mechanics, and applications of this important intellectual resource. A distinguished list of philosophers and scientists consider the role of thought experiments in their various disciplines, and argue that an examination of thought experimentation goes to the heart of both science and philosophy.

El presente artículo busca responder la pregunta: ¿Cuál es la cristología que defiende Gregorio Nacianceno en La Pasión de Cristo? A través del análisis e interpretación de los textos se descubre en qué sentido se defiende la verdadera divinidad y humanidad de Cristo, así como las cristologías divergentes que circulaban en la época. Los personajes del drama son la ocasión para manifestar las opiniones sobre Cristo: adopcionismo, monarquismo patripasiano, apolinarismo, arrianismo, docetismo y ebionismo. A partir de este análisis quedan manifiestas (...) las líneas principales de la cristología de Gregorio Nacianceno, así como la creatividad de su obra escrita con la técnica del centón. (shrink)

In this article, we present ideas related to three key aspects of mindfulness training: the regulation of attention via noradrenaline, the importance of working memory and its various components (particularly the central executive and episodic buffer), and the relationship of both of these to mind-wandering. These same aspects of mindfulness training are also involved in the preparation and execution of movement and implicated in the pathophysiology of psychosis. We argue that by moving in a mindful way, there may be an (...) additive effect of training as the two elements of the practice (mindfulness and movement) independently, and perhaps synergistically, engage common underlying systems (the default mode network). We discuss how working with mindful movement may be one route to mindfulness training for individuals who would struggle to sit still to complete the more commonly taught mindfulness practices. Drawing on our clinical experience working with individuals with severe and enduring mental health conditions, we show the real world application of these ideas and how they can be used to help those who are suffering and for whom current treatments are still far from adequate. (shrink)

BackgroundSafeguarding the right to die according to the principles of autonomy and freedom of each person has become more important in the last decade, therefore increasing regulation of Euthanasi...

What reason does one have to resist oppression? The reasons that most easily come to mind are those having to do with justice—reasons that arise from commitments to human equality and the common good. In this paper, I argue that there are also reasons of love—reasons that arise from personal attachments to specific people, projects, or activities. I defend a distinctive form of resistance that is characteristically undertaken for reasons of love, which I call Quiet Resistance. Contrary to theories that (...) build reasons of justice into the definition of resistance, I argue that we have strong reason to consider Quiet Resistance a genuine form of resistance. Finally, I argue that the reasons in favor of engaging in Quiet Resistance help to explain its distinctive value. In short, when one engages in Quiet Resistance, one’s actions are valuable in large part because they allow one to maintain respect for one’s personal values and meaning in life under oppressive conditions. (shrink)

Zusammenfassung Der Artikel beschreibt Geschichte und Bedeutung der Tätigkeiten armenischer Orienthändler vor allem im Handel mit persischer Rohseide über den Kaspi-Wolgahandelsweg als Teil des globalen Handels- und Kommunikationsnetzwerkes der armenischen Kaufleute von Neu Julfa. Den Rahmen bilden sowohl internationale wie später auch innerarmenische Konkurrenz um das Recht auf Transithandel durch Russland sowie der Kampf russischer Kaufleute gegen die Bevorzugung der Armenier auf wirtschaftlich-rechtlichem Gebiet.

Eliminating sexual violence requires understanding where it comes from and why it happens. We must learn to detect when the grounds for violence are being built up so that we can promptly take them down. How can we improve our ability to notice the subtle practices of sexism and make them a matter of critical reflection? The aim of this paper is to show how film can enhance critical perception of the social conditions that give rise to sexual violence in (...) particular. We do this by way of a specific example, showing how Joyce Chopra’s 1985 film Smooth Talk serves to display the complex circumstances that make sexual violence possible – thereby illustrating Frye’s philosophical insight about the interconnected mechanisms of oppression.​ -/- . (shrink)

Attitudes toward sow husbandry differ between citizens and conventional pig farmers. Research showed that moral values could only predict the judgment of people in case of culling healthy animals in the course of a disease epidemic to a certain extent. Therefore, we hypothesized that attitudes of citizens and pig farmers cannot be predicted one-on-one by moral values. Furthermore, we were interested in getting insight in whether moral values can be useful in bridging the gap between attitudes toward sow husbandry of (...) citizens and pig farmers. Based on a questionnaire, it was found that pig farmers and citizens, when considered as one group, shared the valuation of most moral values. However, when studying the four clusters of citizens with different attitudes toward sow husbandry, determined in a previous study, a variation in valuation of the moral values between the clusters of citizens and farmers came to the fore. This means that moral values are interpreted differently by groups of people when forming attitudes toward sow husbandry. The results of our study give an indication of which moral values are weighed differently between clusters of citizens and pig farmers. This information can be useful in future research on attitudes toward animal husbandry in order to understand why attitudes differ between groups of people. Besides, our results can be useful for the pig sector and citizens to learn to understand each other’s attitudes. With this understanding it is possible to invest in a husbandry system that can build on societal support. (shrink)

Non-medical sex selection is premised on the notion that the sexes are not interchangeable. Studies of individuals who undergo sex selection for non-medical reasons, or who have a preference for a son or daughter, show that they assume their child will conform to the stereotypical roles and norms associated with their sex. However, the evidence currently available has not succeeded in showing that the gender traits and inclinations sought are caused by a “male brain” or a “female brain”. Therefore, as (...) far as we know, there is no biological reason why parents cannot have the kind of parenting experience they seek with a child of any sex. Yet gender essentialism, a set of unfounded assumptions about the sexes which pervade society and underpin sexism, prevents parents from realising this freedom. In other words, unfounded assumptions about gender constrain not only a child’s autonomy, but also the parent’s. To date, reproductive autonomy in relation to sex selection has predominantly been regarded merely as the freedom to choose the sex of one’s child. This paper points to at least two interpretations of reproductive autonomy and argues that sex selection, by being premised on gender essentialism and/or the social pressure on parents to ensure their children conform to gender norms, undermines reproductive autonomy on both accounts. (shrink)

In this paper I propose a partition semantics for sentences containing objective predicates that takes into account the phenomenon of occasion-sensitivity associated with so-called Travis cases. The key idea is that the set of worlds in which a sentence is true has a more complex structure as a result of different ways in which it is made true. Different ways may have different capacities to support the attainment of a contextually salient domain goal. I suggest that goal-conduciveness decides whether some (...) utterance of a sentence is accepted as true on a particular occasion at a given world. The utterance will not be accepted as true at a world which belongs to a truth-maker which is less conducive to a contextually salient goal than other truth-makers. Finally, the proposed occasion-sensitive semantics is applied to some cases of disagreement and cancellability. (shrink)

Building on Wittgenstein’s ideas, I defend a brand of pluralism that associates words with conceptual families and appeals to this notion in the course of philosophical problem solving. I argue that certain problems that the received view of conceptual engineering (‘improvement by replacement’) faces can be more easily overcome if we adopt a pluralist perspective. I show that the proposed approach can circumvent the problem of topic discontinuity, whilst also avoiding the threat of trivialisation, since it can easily accommodate both (...) coarse-grained and fine-grained topics. Finally, I argue that my variant of pluralism is compatible with de novo conceptual engineering insofar as it allows that the paradigm associated with a word may shift overtime thus creating an opportunity for new candidate members to join a conceptual family. (shrink)

In its decision in ex parte Blood the Court of Appeal relied on European Community (EC) law to hold that the Human Fertilization and Embryology Authority had acted unlawfully in taking its decision to prevent Mrs Blood from exporting sperm taken from her dying husband without his written consent. The Blood case raises the issue of the extent to which EC law may affect the regulation of human reproduction in the Member States. Responding to fears that such national regulation might (...) be ‘swept away’ by the commodifying nature of EC law, this article considers the scope of the potential application of EC law to regulation of human reproduction. The cautious conclusion is that, while there may be some increase in deregulatory pressures, the ‘vertical relationship’ of supreme EC law to national law may turn out to be less significant than ‘horizontal relationships’ between policy makers within and between the EU and its Member States. (shrink)

Citizenship status is meant to be secure, that is, inviolable. Recently, however, several democratic states have adopted or are considering adopting laws that allow them the power to revoke citizenship. This claimed right forces us to consider whether citizenship can be treated as a “conditional” status, in particular whether it can be treated as conditional on the right sort of behavior. Those who defend such a view argue that citizenship is a privilege rather than a right, and thus in principle (...) is revocable. Participating in a foreign state's military, treason, spying, or committing acts that otherwise threaten the national security of one's state may all warrant revocation. This article assesses the justifications given for the claimed power to revoke citizenship in democratic states and concludes that, ultimately, such a power is incompatible with democracy.I begin with a brief account of the claims given by contemporary democratic states for the “right to revoke.” Democratic citizenship is today commonly understood to beegalitarian, that is, it protects an equal basic package of rights for all citizens; and to be “the highest and most secure legal status,” that is, it is meant to be secure from unilateral withdrawal by the state. Formally, many democratic states have revocation laws on the books, but most of these have long been in disuse. Although I argue in this article that all revocation laws are inconsistent with democratic citizenship, I focus on the recent surge in proposed and implemented revocation laws, which are justified as essential to protecting national security.In the second section I outline three reasons to object to revocation laws. First, revocation laws discriminate between citizens based on their citizenship status. Second, since they single out those who are eligible for revocation, they apply unequal penalties for the same crime. Third, they are inadequately justified, in general, but also particularly to those who may be subject to them, because they are not adequately connected to the policy goal they are said to fulfill. I conclude with some brief observations concerning the ways in which revocation permits states to abrogate their shared responsibility for protecting the global community from dangerous individuals. (shrink)

Interview of Vsevolod Khoma with Professor Tamara Yashchuk within the framework of the research program “Ukrainian Philosophy of the 60s-80s of the 20th Century” of the Student Society of Oral History of Philosophy.

This essay begins with a Berlin memorial to the victims of National Socialist “euthanasia” killings first unveiled in 2014. The open-air structure was the fourth such major public memorial in the German capital, having followed earlier memorials already established for Jewish victims of Nazi atrocity in 2005, German victims of homosexual persecution in 2008, and Sinti and Roma victims in 2012. Planning for the systematic persecution and extermination of at least 300,000 infants, adolescents, and adults deemed “life unworthy of life” (...) long preceded and extended beyond the 12-year Nazi period of massacre linked to other victim groups. Yet those constructing collective memory projects in Berlin appear to consider these particular victims as an afterthought, secondary to the other groups. Rather than address the commemorations themselves, this essay addresses the sequence in which they have appeared in order to demonstrate a pattern of first-victimized/last-recognized. I argue that the massacre of Jews, Roma, homosexuals, and others had to come into legal jurisprudence, scholarship, and public memory projects first before the murdered disabled body and its related memorialization could be legitimized as a category of violence important in and of itself. I argue further that the delay is rooted in a shared trans-Atlantic history that has failed to interrogate disability in terms of the social and cultural values that categorize and stigmatize it. Instead, the disabled body has been seen as both a physical embodiment of incapacity and a monolith that defies historicization. An examination of the broader foundation behind delayed study and representation that recognizes the intersection of racism and ableism allows us to reconfigure our analysis of violence and provides fertile ground from which to make connections to contemporary iterations still playing out in the present. (shrink)

World Philosophy mourns the loss of Professor Yegane Shayegan. Half Iranian and half Georgian, Professor Shayegan was destined to a cosmopolitan life from a young age. She studied Islamic philosophy in Geneva (Switzerland) and at Harvard University where she received her PhD degree with a dissertation entitled Avicenna on Time (1986). She was a research scholar at the University College in London, taught at the Sorbonne, Paris, and finally at the Iranian Institute of Philosophy, Tehran (2003-2007). She was a fine (...) translator of Aristotle, Alexandre of Aphrodisias, and Ibn Sina (Avicenna). Her scholarly work adorned some of the most important publications within the research on Islamic philosophy. She thus contributed to An Anthology of Philosophy in Persia (ed. by Seyyed Hossein Nasr and Mehdi Aminrazawi, 1999) and History of Islamic Philosophy (ed. by Seyyed Hossein Nasr and Oliver Leaman, 1996. Her perhaps greatest gift was her ability to convey her passion for Greek philosophy and the history of its reception in Islamic sources to a great number of students. Not surprisingly, when Professor Shayegan left her comfortable position at the Sorbonne to teach in Tehran, she took her private philosophical library with her. Students could thus consult books not available in Iranian libraries in the privacy of her home. The author of these lines was privileged to be a guest in Professor Shayegans home in Tehran in May of 2004. Her home was a salon in the classical sense of the word. It welcomed Tehrans finest intellectuals and artists. Professor Shayegan died in Paris on June 5, 2007 at the age of seventy. (shrink)

This volume offers a collective critical engagement with the thought of Charles Travis, a leading contemporary philosopher of language and mind, and a scholar of the history of analytical philosophy. Twelve philosophers explore themes in his work, in sections focused on language, thought, and perception; and Travis responds.

Data literacy – the ability to analyze, interpret, evaluate, and use data and data visualizations – has become increasingly important for understanding and communicating information in the discipline of history. In the United States, curricular standards and standardized assessments already reflect this importance, but educators lack a clear picture of how students use data visualizations when reasoning about the past. How do students use data visualizations when reasoning about a historical question? To what degree does using data visualizations enhance students’ (...) historical reasoning? What challenges do students face when attempting to use data visualizations? This study addresses these questions, investigating how fifth-grade, eighth-grade, and high school students use data visualizations from typical school textbooks. Twenty-seven students were interviewed, surveyed, and asked to think aloud about a historical question while using a textbook entry that included a data visualization. Results from qualitative and quantitative analyses highlight the potential for data visualizations to enhance historical reasoning. However, results also indicate that students are unlikely to read data visualizations on their own, underscoring the importance of providing targeted data literacy instruction. (shrink)

What role should the state have in recognizing and regulating marriage? Until recently, liberal political theorists paid little attention to this question. Yet the challenges that the public–private boundary-crossing institution of marriage poses to liberalism are substantial. Tensions in contemporary debates suggest that these challenges remain unaddressed and thus, invite attempts to formulate a coherent and compelling model of the relationship between marriage and the liberal state. This article responds to this invitation. Marriage has long been a concern of at (...) least some liberal thinkers. Typically they focused on the dual character of marriage, or its role in producing gender inequality. While these critical insights are essential to any adequate account of marriage and the state, they are only part of the picture. To grasp the sources of confusion and silences in contemporary debates, and formulate a robust liberal model of marriage and the state, we must examine the functions — intended and effective — of public recognition of marriage. This examination highlights the relevance to the marriage-state relationship of familiar liberal approaches to negotiating the religion-state relationship. Drawing on these approaches and liberal feminist thought, I sketch a model of marriage and the state that aims to expand the area of protected freedom without sacrificing equality, fairness or marriage. Under the model I propose, marriage would be disestablished. The state would neither confer marital status, nor use 'marriage' as a category for dispersing benefits. Legitimate public welfare goals currently treated through marriage would be addressed through an intimate caregiving union status. (shrink)

To what extent can philosophical thought experiments reveal norms? Some ethicists have argued that certain thought experiments reveal that people draw a morally significant distinction between "doing" and "allowing". I examine one such thought experiment in detail and argue that the intuitions it elicits can be explained by "prospect theory", a psychological theory about the way people reason. The extent to which such alternative explanations of the results of thought experiments in philosophy are generally available is an empirical question.

Three experiments demonstrate that biological movement facilitates young infants’ recognition of the whole human form. A body discrimination task was used in which 6-, 9-, and 12-month-old infants were habituated to typical human bodies and then shown scrambled human bodies at the test. Recovery of interest to the scrambled bodies was observed in 9- and 12-month-old infants in Experiment 1, but only when the body images were animated to move in a biologically possible way. In Experiment 2, nonbiological movement was (...) incorporated into the typical and scrambled body images, but this did not facilitate body recognition in 9- and 12-month-olds. A preferential looking paradigm was used in Experiment 3 to determine if infants had a spontaneous preference for the scrambled versus typical body stimuli when these were both animated. The results showed that 12-month-olds preferred the scrambled body stimuli, 9-month-olds preferred the typical body stimuli and the 6-month-olds showed no preference for either type of body stimuli. These findings suggest that human body recognition involves integrating form and movement, possibly in the superior temporal sulcus, from as early as 9 months of life. (shrink)

On the most common interpretation of occasion-sensitivity what varies cross-contextually is the truth-conditional content of representations. Jerry Fodor argues that when extended to mental representation this view has some problematic consequences. In this paper I outline an approach to occasion-sensitivity which circumvents Fodor’s objections but still maintains that the aspect of thought that guides deliberation and action is occasion-sensitive. On the proposed view, what varies cross-contextually are not truth conditions but rather the conditions for accepting a representation as true relative (...) to a practical goal that is pursued on an occasion. I show that although the proposal entails an error theory this theory is not problematic since it is meant to compensate for the over-generating nature of semantic competence, namely, the fact that not all of the representation’s truth-makers are conducive to a given contextually salient goal. (shrink)

Palestinian rock climbers in the West Bank ascend towering limestone cliffs despite being forcibly dispossessed and targeted by Israeli military and violent settlers. This paper examines their actions from the perspective of Quiet Resistance – a form of resistance where one is motivated by personal reasons to pursue activities that are obstructed by oppression. I explain what Quiet Resistance is, how it differs from political protest, and what makes it distinctively valuable. Then, I explain how Quiet Resistance allows the Palestinian (...) climbers to maintain sources of meaning in life under oppressive circumstances. Further, as a form of symbolic action, it allows the climbers to forge a profound connection to their rightful land. (shrink)

My task is to demonstrate substantial differences in the views of Kant and Heidegger on being. To this end I analyse Heidegger’s work Kant and the Problem of Metaphysics which Heidegger was writing intermittently during the period from 1927 to 1964. It deals not only with the ideas of the Critique of Pure Reason but also with Kant’s pre-critical work, The Only Possible Argument in Support of a Demonstration of the Existence of God (1763), in which Kant explicitly addressed the (...) question of being for the first time. Heidegger focuses on the transcendental power of imagination not only as the “common root” of sensibility and understanding, but also as the fundamental faculty of ontological cognition. He links it with the phenomenon of time, arguing that the object of knowledge as such is also linked with this phenomenon. True, for Heidegger what matters is not a singular empirical object, but the universal noumenal object, including being. Consequently, Heidegger draws a distinction between empirics and sensibility: all empirics is sensible, but not all sensibility is empirical. A triangle in general, a dog in general, etc. have an image, but it is not a singular image, but a schema. Heidegger argues that time as pure intuition is the “field” in which the imagination faculty draws its image schemas. This field is the horizon of objectness, i.e. the possibility of emergence of non-empirical objects, including being. Being, then, is not a Kantian noumenon, not an X, but a sensible, albeit non-empirical, object created by the power of imagination, a correlate of everything cognisable. So understood, being is created by the human, therefore it is not transcendent but immanent to him/her. I also note that in characterising being Heidegger gradually moves from “time” to “work of art” in the frame of which the power of imagination does not simply reflect reality, but creates multiple diverse worlds. (shrink)