The UK accountancy industry has traded upon its professional status as a means of expanding and legitimating its activities. Extensive appeals are made to ethical codes and disciplinary arrangements as part of its claim to professional status. This study examines some recent events relating to audit failures and alleged unprofessional conduct by accountancy firms and their partners in the UK with a view to assessing the validity of the claims to professional status. It concludes that the rhetoric of the claims (...) is belied by the failure/inability of the professional accountancy bodies to take effective action against the offending firms or their partners. (shrink)

First Published in 1999. Routledge is an imprint of Taylor & Francis, an informa company.

The aim of this essay is to contribute to the development of a paradigmatic shift in how design is understood, transformed and practiced in the Global South. It does this by establishing the case for building a strong contextual relation between design, colonialism, and the mobilised counter-agency of decoloniality. Thereafter, design for/by the Global South is presented within a critical epistemological reframing subordinate to a situated imperative of the ‘Sustainment’.

Issues in medical ethics are rarely out of the media and it is an area of ethics that has particular interest for the general public as well as the medical practitioner. This short and accessible introduction provides an invaluable tool with which to think about the ethical values that lie at the heart of medicine. Tony Hope deals with thorny moral questions, such as euthanasia and the morality of killing, and also explores political questions such as: how should health (...) care resources be distributed fairly? (shrink)

This book offers a thorough investigation into the development of the cognitive processes that underpin judgements about mental states (often termed 'theory of ...

Drawing together researchers from diverse theoretical positions, the aim of this book is to work towards a coherent and unified account of how we develop an understanding of one's and others' mental states.

Using the lives of the three outstanding French intellectuals of the twentieth century, renowned historian Tony Judt offers a unique look at how intellectuals can ignore political pressures and demonstrate a heroic commitment to personal integrity and moral responsibility unfettered by the difficult political exigencies of their time. Through the prism of the lives of Leon Blum, Albert Camus, and Raymond Aron, Judt examines pivotal issues in the history of contemporary French society—antisemitism and the dilemma of Jewish identity, political (...) and moral idealism in public life, the Marxist moment in French thought, the traumas of decolonization, the disaffection of the intelligentsia, and the insidious quarrels rending Right and Left. Judt focuses particularly on Blum's leadership of the Popular Front and his stern defiance of the Vichy governments, on Camus's part in the Resistance and Algerian War, and on Aron's cultural commentary and opposition to the facile acceptance by many French intellectuals of communism's utopian promise. Severely maligned by powerful critics and rivals, each of these exemplary figures stood fast in their principles and eventually won some measure of personal and public redemption. Judt constructs a compelling portrait of modern French intellectual life and politics. He challenges the conventional account of the role of intellectuals precisely because they mattered in France, because they could shape public opinion and influence policy. In Blum, Camus, and Aron, Judt finds three very different men who did not simply play the role, but evinced a courage and a responsibility in public life that far outshone their contemporaries. "An eloquent and instructive study of intellectual courage in the face of what the author persuasively describes as intellectual irresponsibility."—Richard Bernstein, _New York Times_. (shrink)

Woodin has shown that if there is a measurable Woodin cardinal then there is, in an appropriate sense, a sharp for the Chang model. We produce, in a weaker sense, a sharp for the Chang model using only the existence of a cardinal \ having an extender of length \.

This article outlines current safe harbors in the law for healthcare practitioners who work in a disaster setting. It reviews available legal protection in crisis situations with respect to the Emergency Medical Treatment and Labor Act (EMTALA), criminal liability, and licensure.

The Politics of Method in the Human Sciences provides a remarkable comparative assessment of the variations of positivism and alternative epistemologies in the contemporary human sciences. Often declared obsolete, positivism is alive and well in a number of the fields; in others, its influence is significantly diminished. The essays in this collection investigate its mutations in form and degree across the social science disciplines. Looking at methodological assumptions field by field, individual essays address anthropology, area studies, economics, history, the philosophy (...) of science, political science and political theory, and sociology. Essayists trace disciplinary developments through the long twentieth century, focusing on the decades since World War II. Contributors explore and contrast some of the major alternatives to positivist epistemologies, including Marxism, psychoanalysis, poststructuralism, narrative theory, and actor-network theory. Almost all the essays are written by well-known practitioners of the fields discussed. Some essayists approach positivism and anti-positivism via close readings of texts influential in their respective disciplines. Some engage in ethnographies of the present-day human sciences; others are more historical in method. All of them critique contemporary social scientific practice. Together, they trace a trajectory of thought and method running from the past through the present and pointing toward possible futures. Contributors. Andrew Abbott, Daniel Breslau, Michael Burawoy, Andrew Collier , Michael Dutton, Geoff Eley, Anthony Elliott, Stephen Engelmann, Sandra Harding, Emily Hauptmann, Webb Keane, Tony Lawson, Sophia Mihic, Philip Mirowski, Timothy Mitchell, William H. Sewell Jr., Margaret R. Somers, George Steinmetz, Elizabeth Wingrove. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Buddhist-Christian Studies 22 (2002) 101-104 [Access article in PDF] A Christian Response to Buddhist Reflections on Prayer Donald W. Mitchell Purdue University In his essay, Kenneth K. Tanaka considers two important elements of Christian prayer when he presents young Megan praying. First is the petitionary element of her prayer, and second is the relational element. Saint John Damascene expresses these same two dimensions in his classical definition of (...) Christian prayer: "Prayer is the raising of one's mind and heart to God, or the requesting of good things from God." 1 This movement of the mind and heart to God makes Christian prayer a living relationship that is itself a gift of God through Christ. The "heart" of a person is that hidden center in which Christ resides and from where his spirit moves both heart and mind toward God in a relation of love and devotion. As Saint Thérèse of Lisieux puts it, "For me, prayer is a surge of the heart... it is a cry of recognition and of love, embracing both trial and joy." 2 One responds to trials, one's own or those of others, with prayers of petition or intercession; and to joys or blessings with prayers of adoration, praise and thanksgiving. In all cases, the prayers are the dynamics of a person's relationship with God, where God is both ultimate source and object of the prayers.Tanaka also makes two comments about Christian prayer in its public forms. First, he questions the appropriateness of public prayers for civic leaders or for teams at athletic events. Does God choose to aid only some political leaders or nations, or choose sides in athletic games? Though I may feel that God must prefer my son's Little League team, or at least Notre Dame football for heaven's sake, certainly God loves and cares for everyone. Perhaps Tanaka's final characterization of Christian prayer is helpful here: "conversational, personal and hopeful." In a public event, one expresses in prayer one's hope, while understanding that God's providence embraces everyone in ways that are larger than one can comprehend.In the essay by Taitetsu Unno on the Jesus Prayer and Nembutsu, the question of dualism and both the initiative and the consequence of prayer is addressed. Unno points out that according to the Jesus Prayer tradition in Eastern Orthodoxy, the initiative of the prayer is from God, much like the intoning of Nembutsu arising from the Vow of Great Compassion. Here, as in Saint Thérèse's "surge of the heart," the ultimate subject and object of prayer are the same. Unno points out that the consequence [End Page 101] of such a Christian prayer is a sense that the world is infused with the presence of God in a way that is similar to finding the Land of Bliss everywhere. Indeed, I would add that this similarity applies to more than just the Jesus Prayer. Saint Teresa of Avila refers to a prayer experience that is not uncommon in mature Christian spirituality "in which is revealed to the soul how all things are in God, and how within himself he contains them all." 3After presenting these similarities between the Jesus Prayer and Nembutsu, Unno raises what he sees as a fundamental difference: the treatment of sin, blind passions, and ignorance. Unno quotes a Christian Orthodox text that calls for the utter rejection of sin and evil, and depicts grace as entering the soul and driving evil outside. Unno then says, "To negate evil, sin, and death means to deny a part of one's reality; to affirm them through transformation means to make one's life complete and whole." The latter approach is, for Unno, key to the spirituality of Shinran and Shin Buddhism. I would like to make two comments here. First, it is unclear as to what Unno is saying about the Shin approach to evil. How can one transform evil into its opposite without evil being "nullified and eradicated"? When the "ice" of one's passions melt into the... (shrink)

Ethics, communication skills, and the law ('practice skills') are important in all aspects of modern health care. Doctors and nurses must be sensitive to the ethical aspects of their work and understand the legal framework within which clinical decisions are made. Well developed skills of communication, with patients, their relatives and other members of the clinical team, are a key feature of good clinical practice Until recently, the important of practice skills has been relatively neglected in health care education. This (...) situation is changing. The UK General Medical Council, for example, has recently identified three aspects as part of the core of the medical course, and the move to degree courses in nursing has led to an increasing focus of practice skills in nurse education. The Oxford Practice Skills Project (OPSP) team have developed a course, within the University of Oxford Clinical School, which covers the teaching of practice skills in an integrated manner. This course is widely recognized as one of the most systematic developments of education in these areas. This manual describes the OPSP course in detail and provides teaching materials. Although developed initially for medical students, it should be helpful to all those involved in teaching ethics, communication skills, and law in health care. Each Seminar is described in detail Tutors' guides are provided Student handouts are included Contains guidelines for introducing 'practice skills' into a busy clinical curriculum Includes over forty case histories for teaching and examination Gives details of many useful sources and resources Details a variety of teaching methods together with their advantages and disadvantages Provides an ethics teaching toolkit for clinical teachers new to this area Readers are welcome to photocopy any part of this manual for their own teaching. (shrink)

Jürgen Habermas is one of the most important thinkers of this century. His work has been highly influential not only in philosophy, but particularly in the fields of politics, sociology and law. This is the first collection that explores the connections between his body of work and North America's biggest philosophical movement, pragmatism. Habermas and Pragmatism investigates the influences of pragmatism on Habermas' thought in a collection of stellar essays with contributions by Habermas himself, leading representatives of pragmatism, as well (...) as critical and legal theorists. The essays cover a range of subjects including philosophy of language, democracy, nature of rationality and social theory as well as the relation of major figures such as Hegel, Pierce, Mead and Dewey to Habermas and pragmatism. (shrink)

The rubric “The Late Derrida,” with all puns and ambiguities cheerfully intended, points to the late work of Jacques Derrida, the vast outpouring of new writing by and about him in the period roughly from 1994 to 2004. In this period Derrida published more than he had produced during his entire career up to that point. At the same time, this volume deconstructs the whole question of lateness and the usefulness of periodization. It calls into question the “fact” of his (...) turn to politics, law, and ethics and highlights continuities throughout his oeuvre. The scholars included here write of their understandings of Derrida’s newest work and how it impacts their earlier understandings of such classic texts as Glas and Of Grammatology . Some have been closely associated with Derrida since the beginning—both in France and in the United States—but none are Derrideans. That is, this volume is a work of critique and a deep and continued engagement with the thought of one of the most significant philosophers of our time. It represents a recognition that Derrida’s work has yet to be addressed—and perhaps can never be addressed—in its totality. (shrink)

Background: Scholarly work is needed to develop the conceptual and theoretical understanding of trust to nursing practice. The transition from hospital care to complex pediatric homecare involves nurses in myriad roles, including management and care provision. Complex pediatric homecare transforms children, families, professionals, and communities, but its exact implications are unclear. Research objectives: To conduct an ethical inquiry into the role and responsibilities of nurses in the qualitative experience of adults involved in the hospital-to-home transition of young, ventilator-dependent children. Research (...) design: We followed methods described by Franco Carnevale. We used a sociologically grounded theoretical orientation—trust—to re-interpret qualitative data for an ethical inquiry into a specific facet of that data. Participants and study context: The participants included 26 adults, including 14 nurses, involved in the hospital-to-home transition in a Canadian province. Participants represented family, hospital, home, and government. Ethical considerations: The Conjoint Health Research Ethics Board at the University of Calgary approved this study. Findings: First, the concept and practice of trust was salient to the experience of transition. For example, responsibilities’ allocation between hospital-based professionals to mothers, home-based nurses, and non-professionals necessitated reliance and vulnerability. Second, the consequences of distrust connected to recognized challenges. For example, tensions along rural–urban, medical-family, and professional–personal divide each revealed suspicion and uncertainty that led to isolation and anxiety for all involved. Third, recommendations to improve the experience and mitigate the challenges of transition can be grounded in trust promotion. For example, transition-specific education programs and codes of ethics would promote openness, recognize mutual vulnerability, and advance trust in transition. Conclusions: The challenges to transition evidenced distrust, while trust represents a powerful tool to counter these challenges and their implications. A climate of trust could bridge divides between mothers and professionals; rural and urban professionals; and professionals with differing relationships with the family. (shrink)

This study empirically examines the association between certain director characteristics and the extent of voluntary audit committee disclosure in annual reports. Results suggest that Singapore's publicly traded firms are more likely to voluntarily disclose audit committee related information as: the number of board members increases; different individuals occupy the roles of CEO and board chairperson; and the proportion of independent directors serving on the board increases. Findings, however, fail to show any association between the amount of voluntary audit committee disclosure (...) and the percentage of executive directors' ownership. Documented findings are of interest and benefit to various parties including regulators, corporate governance reformists, and corporate management. For instance, findings imply that a positive by-product of implementing major corporate governance reforms currently championed by corporate governance reformists will be an increase in audit committee disclosures. As a result, there will be less pressure on regulators to develop, introduce, and enforce mandatory audit committee disclosures that may be potentially intrusive to a firm's management. (shrink)