Reducing Accounting Aggressiveness with General Ethical Norms and Decision Structure

Author(s):  
Khim Kelly ◽  
Pamela R. Murphy
2002 ◽  
Vol 47 (1-2) ◽  
pp. 41-49
Author(s):  
Vesna Matijašević-Pokupec
Keyword(s):  

2018 ◽  
Vol 5 (2) ◽  
pp. 17-23
Author(s):  
Dragan Koković

AbstractGeneral level of culture does not mean that everyone is expected to become, for example, a writer, an artist, a poet, an actor or a painter but it assumes enabling people to enjoy culture and arts, and expand the range of possible enjoyments in life and the world. Likewise, introduction of children, boys and girls into the world of body culture should enrich them in this regard. Ethical and moral changes will significantly change the form of physical culture and education, and the sports life in general. Aggressiveness, false prestige, self‐centredness, foul motive of achievement will be found under review. There may come a time when the sports victory will be considered and respected primarily as a result of successful mastering the strengths of one's own nature and their reasonable use. Any violence against one's own body will be considered as educational and sports misfortune or accident, as something that belongs to the ethical despise and not to the established and existing ethical norms.


2017 ◽  
Vol 168 (1) ◽  
pp. 14-20 ◽  
Author(s):  
Peter Elsasser

Monetary valuation of ecosystem services: a critical view of some critiques (essay) Diverse objections against the monetary valuation of ecosystem services are being raised in transdisciplinary discussions as well as in the scientific literature. The monetary valuation is said to overlook nature's intrinsic values, to infringe ethical norms, to narrow down perspectives to economic welfare alone, or even to nothing but material well-being, to stimulate the commercialisation of nature – conversely, others criticize that it fails exactly in this respect –, to favour social inequality, and to rely upon undependable methods. This essay questions the cogency of these criticisms and highlights some prejudices and misconceptions, often rooted in an erroneous understanding of the function of environmental valuations in the political decision process.


Author(s):  
David Owens

Two models of assertion are described and their epistemological implications considered. The assurance model draws a parallel between the ethical norms surrounding speech acts like promising and the epistemic norms that govern the transmission of testimonial knowledge. This model is rejected in favour of the view that assertion transmits knowledge by (intentionally) expressing belief. The expression of belief is distinguished from the communication of belief. The chapter goes on to compare the epistemology of testimony with the epistemology of memory, arguing that memory and testimony are mechanisms that can preserve the rationality of the belief they transmit without preserving the evidence on which the belief was originally based.


2012 ◽  
Vol 30 (1) ◽  
pp. 22-36 ◽  
Author(s):  
Eric MacPhail

This article studies the essays of Michel de Montaigne in the context of the tradition of epideictic rhetoric from antiquity to the Renaissance, with particular attention to the humanist reception of Aristotle's Rhetoric. The focus of this attention is the relationship between epideictic and consensus, which proves to be more problematic than Aristotle seems to have anticipated. If we read Montaigne's essay “Des Cannibales” as a paradoxical encomium and compare it to Plutarch's declamation on the fortune of Alexander, we can see how epideictic works to undermine consensus and even to challenge the very impulse to conform to social and ethical norms.


Author(s):  
A. Abylkasymova ◽  
Sergey Shishov ◽  
V. Kal'ney

The article presents the results of the analysis of the formation of moral norms in older adolescents in Russia and Kazakhstan. The authors posed the following questions: do the modern system of education in the digital society of Russia and Kazakhstan have prerequisites based on the historical traditions of our countries? What are the current trends in the modernization of the system of education in vocational education, characteristic of the digital society? Are there any justifications for the feasibility of forming a system of education of modern professional personnel for the digital economy based on the traditional principles of the system of education of professional personnel in Russia and Kazakhstan? It is shown that in adolescence it is a moral act that characterizes the formation of moral consciousness. The actions of a teenager are determined during this period by the recognition of responsibility, and not by the expectation of approval, which was typical for an earlier age period. Many adolescents have a high situational variability, adherence to diametrically opposite positions. Here is the violation of principles, and intolerance to the opinions of other people, and the demonstration of passivity in the violation of the rights of others, and the justification of immoral actions by profit. The authors proceed from the understanding that now teachers are educating those young people who have a completely different perception of reality, their thinking, moral norms, a new culture, and ways of communication. At the same time, no one removes from the modern teacher the task of transmitting to the young the existing moral and ethical norms that originate in the previous period of education.


2019 ◽  
Vol 71 ◽  
pp. 197-212 ◽  
Author(s):  
Sebastian Zenker ◽  
Sylvia von Wallpach ◽  
Erik Braun ◽  
Christine Vallaster

2008 ◽  
Vol 64 (2) ◽  
Author(s):  
Dennis Duling

This study is not an exercise in Vernon Robbin’s groundbreaking socio-rhetorical criticism as put forth in his impressive The Tapestry of Early Christian Discourse and Exploring the Texture of Texts. It does have much in common with his “social and cultural texture”. It also touches “inner texture” in relation to Paul’s implied argument, “intratexture” with respect to the implied importance of scripture for Paul, and “ideological texture” in relation to Paul’s statements about the righteousness of God, millennial hopes, and ethical norms in contrast with his ethnic identify. These suggestions only scratch the surface of possibilities for using socio-rhetorical criticism to interpret ethnicity in Philippians. Social-rhetorical critics, I trust, will see even more socio-rhetorical potential for this subject than I have mentioned. Indeed, I hope that it stimulates such analysis.


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