...Assess the view that there are objective values (i.e. moral facts). Moral realism is the theory that moral statements have a truth value and there are moral facts to determine said truth values. Moral realists believe moral facts can exist independent of our knowledge of them, therefore moral facts need no proof to exist and we do not necessarily know any moral facts to determine a statements truth value. This theory belongs to cognitivism which is a collection of theories that claim that moral statements have a truth value; however moral realism differs from other cognitivist theories like error theory. Error theory states that while moral statement have a truth value there are no moral facts so all positive moral statements are false. Although both theories state that moral statements have a truth value they disagree on whether or not moral facts exist to determine the truth value of a statement. The implications of moral realism are that moral statements like “abortion is wrong” can be objectively true and they are not just simple matters of opinion. This means that people can hold false views on morality just as people who believe the earth is flat hold a false view; therefore this implies that moral knowledge and moral ignorance are possibilities. Some people, like Martin Luther King, seem morally knowledgeable which fits in with the idea of moral realism as they believe in moral facts and facts must be able to be learnt. However, we cannot know what the moral facts are...
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...auditors to be independent in the performance of attestation services. Critics of the accounting profession have expressed concern that pressure to maintain and develop business opportunities may erode an auditor’s objectivity and independence when making audit judgments. The profession contends that aspects of the auditing environment such as peer review, consultation review, and auditor professionalism serve to mitigate this risk. This study examines the impact of financial dependence, consultation review requirement, and moral development on a judgment based audit decision. Fifty-four experienced auditors were asked to assess the appropriateness of an audit client’s proposed change in accounting estimate for warranties. Two levels of financial dependence (Large client with potential for additional consulting revenues / Small client) and two levels of consultation review requirement (Required / Not required) were manipulated in the case materials. Moral development was measured using the Defining Issues Test (DIT) p-score. Results of the tests indicate that the presence of a consultation review requirement reduced the auditors’ assessments of the appropriateness of the accounting treatment; in addition, higher scores on the DIT were associated with lower assessments of the appropriateness of the accounting treatment. Financial dependence did not influence the assessment of the appropriateness of the accounting treatment. Implications for practice are discussed....
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...AS Philosophy & Ethics Course Handbook 2013 to 2014 [pic] OCR AS Level Religious Studies (H172) http://www.ocr.org.uk/qualifications/type/gce/hss/rs/index.aspx OCR AS Level Religious Studies (H172) You are studying Philosophy of Religion and Religious Ethics and will be awarded an OCR AS Level in Religious Studies. The modules and their weightings are: |AS: |Unit Code |Unit Title |% of AS |(% of A Level) | | |G571 |AS Philosophy of Religion |50% |(25%) | | |G572 |AS Religious Ethics |50% |(25%) | If you decide to study for the full A Level you will have to study the following modules at A2: |A2: |Unit Code |Unit Title |(% of A Level) | | |G581 |A2 Philosophy of Religion |(25%) | | |G582 |A2 Religious Ethics |(25%) | Grading | ...
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...IASB are currently revising and converging their frameworks there are still questions about the kind of thing it is and how it is used in setting accounting standards. Using insights from the philosophical literature this paper considers the nature of the statements that appear in the chapters of the conceptual framework on objectives and qualitative characteristics. It then considers how these statements are used by standard setters in reasoning towards accounting standards. The kind of reasoning involved and the type of statements that are used in such reasoning is examined. The idea that some of the statements in the conceptual framework express desires that are to be fulfilled by financial reporting regulated by accounting standards is explored. These should be conceived as expressing general desires that are used in practical or instrumental reasoning towards accounting standards rather than as universal desires that enable the deduction of such standards. The need for the exercise of judgement in such reasoning is explored. The nature of the other statements in the conceptual framework is ambiguous. They are sometimes taken to be empirical statements about how the desires are to be fulfilled and sometimes taken as statements about the meaning of expressions used to express these desires. The paper suggests that the development of the conceptual framework would be easier and the final product would have more credibility if its nature and role was more clearly understood. ...
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...IASB are currently revising and converging their frameworks there are still questions about the kind of thing it is and how it is used in setting accounting standards. Using insights from the philosophical literature this paper considers the nature of the statements that appear in the chapters of the conceptual framework on objectives and qualitative characteristics. It then considers how these statements are used by standard setters in reasoning towards accounting standards. The kind of reasoning involved and the type of statements that are used in such reasoning is examined. The idea that some of the statements in the conceptual framework express desires that are to be fulfilled by financial reporting regulated by accounting standards is explored. These should be conceived as expressing general desires that are used in practical or instrumental reasoning towards accounting standards rather than as universal desires that enable the deduction of such standards. The need for the exercise of judgement in such reasoning is explored. The nature of the other statements in the conceptual framework is ambiguous. They are sometimes taken to be empirical statements about how the desires are to be fulfilled and sometimes taken as statements about the meaning of expressions used to express these desires. The paper suggests that the development of the conceptual framework would be easier and the final product would have more credibility if its nature and role was more clearly understood. ...
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...Assess the view that science has replaced religion as the main ideological influence in society today. Many argue that the radical social changes brought about by industrialisation have led to religion being undermined by scientific rational thought. For instance, many phenomena, such as earthquakes and diseases, are explained in terms of science rather than through religion. On the other hand, religious thoughts are still dominant in some aspects of life- for instance; many still reject the theory of evolution, or see evolution as guided or initiated by some divine force. Whether or not science has replaced religion as the main ideological influence in modern society is a question that requires answering in two elements. Are science and religion ideological? Although there are many who argue that religion is an ideology or contains ideological aspects, whether or not science is remains a controversial subject which requires criticisms of the objectivity. If science is not an ideology then the view given by the essay question is falsified. If both are ideological then we may proceed to assess the whether science has supplanted religion in this sense. The term “ideology” is difficult to define. Roughly, an ideology is a belief system or framework of ideas which present a partial or distorted view of reality. In this assessment, I wish to apply Manheim’s definitions of two types of ideology- an ideology which justifies current social order, and an ideology which presents...
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...that act-utilitarianism seems better in theory than in practice, since we hardly ever have the time and the knowledge to predict the consequences of an act, assess their value, and make comparisons with possible alternative acts. Modern act-utilitarians think that these objections can be met. Others have developed alternatives to act-utilitarianism, e.g. rule-utilitarianism, and other forms of indirect utilitarianism." The Penguin Dictionary of Philosophy ed. Thomas Mautner Ethical principle according to which an action is right if it tends to maximize happiness, not only that of the agent but also of everyone affected. Thus, utilitarians focus on the consequences of an act rather than on its intrinsic nature or the motives of the agent Classical utilitarianism is hedonist, but values other than, or in addition to, pleasure (ideal utilitarianism) can be employed, or — more neutrally, and in a version popular in economics — anything can be regarded as valuable that appears as an object of rational or informed desire (preference utilitarianism). The test of utility maximization can also be applied directly to single acts (act utilitarianism), or to acts only indirectly through some other suitable object of moral assessment, such as rules of conduct (rule utilitarianism). Jeremy Bentham's Introduction to the Principles of Morals and Legislation (1789) and John Stuart Mill's...
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...morality in business. In the field of advertisement, we ask the question of professional ethics, and ethical codes of conduct in relation to advertisement practices. In the field of language, the society also seeks for truthfulness, because language be it of advertising or otherwise, is an instrument for action used to promote our purpose in dealings with others, and in communicating ideas that are divorced from emotion. Truthfulness simply refers to the act of giving true information or facts (in exact manner) about something. Therefore, true statement is based on fact and not imagination or invention. In a broader sense, truthfulness in the world of Ifemesia “indicates a correspondence between one’s exterior conduct and internal convictions”; that it is agreement between a person’s words or signs and his inner persuasion (Ifemesia 1985:207). Truthfulness is an obligation and indeed a moral obligation. This makes truthfulness a moral virtue.....
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...intellectual movement that would promote liberalism and human beings to obtain objective truth about the whole of reality. Concepts of ‘universalism’ and ‘humanism’ were centered on the Enlightenment, which ultimately gave rise to the idea of human rights and human welfare which is now apparent in the Western world....
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...critical skills Writing for clarity Critical thinking Question 2.2. (TCO 1, 2, 4) In Chapter 1, we learned the definition of the term issue. The principle concern when handling an issue is whether or not (Points : 4) a given claim is true or not. a claim attaches to the conclusion or not. the majority has a position on the debate. key experts have a position on the debate. Question 3.3. (TCOs 1, 2, 3) In Chapter 1, we learned the definition of the term argument. The purpose of an argument is to (Points : 4) explain complex ideas. win adherents to a position. refute the positions of other people. support or prove conclusions. Question 4.4. (TCOs 2, 3) In Chapter 2, we learned the meaning of inductive arguments. The support that the premises provide for the conclusion of an inductive argument is best described in terms of (Points : 4) valid or invalid. sound or unsound. provable or unprovable. strong or weak. Question 5.5. (TCO 1, 2) In Chapter 2, we learned the meaning of the three modes of persuasion, as defined by Aristotle. Logos refers to arguments based on (Points : 4) ethics and moral character. experiment and observations. passions and emotions. logic and reasoning. Question 6.6. (TCO 6) In Chapter 2, we learned how to analyze arguments. The first step in trying to understand arguments is to find the(Points...
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...LAYLA Evaluate the claim that the soul is distinct from the body. The claim that the soul is distinct from the body must be rejected on the grounds that our identity, consciousness and reality (soul) is bound and shaped by sense experience. Any reference to a separate metaphysical entity that moulds our individuality is contrary to experience and our mind/soul, as we know it, is the product of the functioning of the brain, a physical thing. As a dualist Plato maintained soul and body are separate entities, the former being immortal whilst the latter mortal. Plato’s understanding of the soul is deeply rooted in his concept of the Forms, arguing that the soul is both ‘simple’ and essential to obtaining knowledge of the Forms. For Plato, the body is an impediment to obtaining true knowledge, a ‘source of endless trouble’ and subject to change, therefore an unreliable guide to truth. The chariot analogy is used to demonstrate the conflicting nature of the body and soul. The soul is compared to a chariot driver attempting to control two horses that pull in different directions, the mind and body. The body consists of desires and emotions that distract humans from the basis of existence, truth. Kenny uses an example of a young child throwing a tantrum to illustrate the disharmony between the soul and body. The desire that causes the tantrum is driven by irrationality, as is the human body. Plato uses the argument from knowledge to substantiate the claim that the body and soul...
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...BOOK REVIEW of Bush, L. Russ. The Advancement. Nashville: Broadman & Holman, 2003. APOL 500 LUO (fall 2013) Introduction to Apologetics Liberty Baptist Theological Seminary Christopher R. Townsend (#2600628) September 16, 2013 CONTENTS Introduction 1 Summary 1 Critical Interaction 3 Conclusion 6 Bibliography 7 Introduction This is a critique of L. Russ Bush’s The Advancement. In order to properly ascertain the individual components as well as the overall success of Bush’s work, this article deploys the use of a general summary, followed by a section of critical interaction, and finally a conclusion. In the end, elements of Bush’s argument prove invaluable, while others miss their target. Summary Chapter 1 begins with an historical review of the modern worldview formation. This includes first the secular worldview, inspired by the focus on freedom inherent in the Enlightenment. Bush then begins to explore the details of the Christian alternative. This discussion reaches a climax as he notes the contrast of the new and old worldviews. “In the earlier view there is a natural stability in both history and in nature. Progress or decline are products of a person’s relationship or lack of relationship to God, and neither is inevitable historically (15).” Ultimately Bush concludes, “The older worldview is not true (just)...
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... Quiz 1 – Fall 2011 Professor Jones Chapter 01 Ethical Reasoning Implications for Accounting Multiple Choice Questions 1. Each of the following characteristics describes the importance of integrity in decision making except for: A. Acting out of moral principle B. Being loyal to one's superior C. Having the courage to do the right thing D. Not subordinating professional judgment to others 2. Ethical relativism can best be described as a: A. Point of view that morality is relative to the norms of one's culture. B. Concept that holds that integrity should be maintained in the face of pressure by others. C. An ethical reasoning method that holds one should always act out of self-interest. D. An ethical reasoning method that holds one should always consider the effect of one's actions on others. 3. When is it appropriate to contact the audit committee about a difference of opinion with the CFO over an accounting or financial reporting manner? A. If the CFO does not agree to correct the financial statements B. The CEO supports the CFO and does not agree to correct the financial statements C. The external auditors support the CEO and do not agree to correct the financial statements D. The audit committee should always be the first to be informed about such a difference of opinion 4. An internal accountant should always take the following step after exhausting all avenues of appeal within the organization when there is a difference of opinion...
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...Abstract In today`s marketplace business ethics is very important that companies set code of ethics to follow in their transactions. This becomes a high profile concern, so companies, in their decision making process, urged these moral value to be taken seriously into consideration not only because these ethical rules express to managers and employees the position to take when acting or deciding on behalf of the firm, but also the company`s image depends on the level of honesty, fairness, and integrity within the firm`s corporate culture. Therefore, it is in the company`s best interest to embrace moral and ethical norms not only to build trust and good relationship between the firm and its stakeholders, but also for social responsibilities concerns. Therefore, the firms` marketing professionals must take all the measure to act as ethically as possible because, the company`s marketing strategy express the voice most stakeholders are concerned about. Keywords: marketplace, business, ethics code of ethics, transactions, concern, decision making process, moral values, image, honesty, fairness, integrity, firm, corporate culture, trust, stakeholders, social responsibilities, marketing, professional, strategy. Introduction Being part of the US Department of Health and Human Services (HHS), the Food and Drug Administration (FDA) was established in 1930 and had mission to be guardian to consumers for their safety and well-being, when it comes to use products in the marketplace...
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...parts onto a piece you will claim as your own. The booklet “Swanson’s Unwritten Rules of Management” have 16 rules with close imitation of the language and thoughts from The Unwritten laws of Engineering authored by W. J.King. Thus the identical wording of 16 rules copied proves a deliberate act of plagiarism. Submitting a copied piece of writing as original work, a student may be suspended or expelled from the School. Students may feel pressured to complete papers well and quickly, and with the accessibility of new technology (the Internet) students can plagiarize by copying and pasting information from other sources. This is often easily detected by teachers. Plagiarism by students is a very serious offense that can result in punishments such as a failing grade on the particular assignment, practiced from high school level to University level. In many universities, academic degrees or awards may be revoked as a penalty for plagiarism. Example: A junior student going through detention in junior school for copying homework with friends. 2, How would you characterize the ethical leadership of CEO Swanson? Was Swanson denying responsibility and trying to blame staffer for the error? Manager’s reputation for ethical leadership is founded on two pillars: perception of the manager as both a moral person and as a moral manager (Carroll, A. 2008, p.321).Swanson grades zero as moral person on the scale of Zero to One. Decision making of the moral person, need to reflect a solid...
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