The ethics of professional accountants: An Aristotelian perspective

Purpose The purpose of this paper is to examine how Aristotle’s ethics can be applied to the ethics of professional accountants, in relation to the approach adopted by the International Federation of Accountants (IFAC), and to consider the reasons that justify the Aristotelian approach. Design/methodology/approach The paper outlines IFAC’s approach and identifies several weaknesses. Three themes of Aristotle’s Nicomachean Ethics are applied to the work of professional accountants. Reasons why this perspective is more suitable for professional accountants are then articulated. Findings Several aspects of Aristotle’s ethics can be fruitfully applied to the ethics of professional accountants. These include the relationship between function, goals and the good, an awareness of the human goal to achieve eudaimonia, the development of both excellences of character and of intelligence, and the significance of non-rational aspects of morality, including emotions, will, responsibility and choice. Research limitations/implications This perspective provides an alternative conceptualisation of the ethics of professional accountants. Although it does not provide concrete guidance regarding what the ethical approach to specific situations may be, it presents a useful counterpoint to existing approaches that are largely deontological and utilitarian. Practical implications This paper provides accountants in practice with a more comprehensive and adequate perspective on what it means for a professional accountant to be ethical, and raises several issues related to how ethics is included in the education and training of accountants. Originality/value Investigating the philosophical basis for professional ethics approaches professional codes of ethics in a way that it is not typically considered. The paper also provides a more comprehensive application of Aristotelian ethics than previous work.

The Philosophical Age. Almanac. Issue 36. The Northern Lights

keywords: Enlightenment, Northern countries, Finland, Russia, Scotland In the 36 th edition of the almanac "Philosophical Age" published materials of international symposium «The Northern Lights - Facets of Enlightenment Culture», (held September 25-26, 2009) in The Aleksanteri Institute the University of Helsinki. Contents: Vesa Oittinen Between Radicalism and Utilitarianism — On the Profile of the Finnish Enlightenment Tatiana Artemyeva The Status of Intellectual Values in the Russian Enlightenment Oili Pulkkinen The Cosmopolitan Experience, Theoretical Histories and the Universal Science of the Scottish Enlightenment Аlla Zlatopolskaya L’autocritique des Lumières chez Rousseau et le rousseauisme russe Johannes Remy Alexander Radishchev, Ethical Consuming, and North American Quakers Kimmo Sarje Anders Chydenius and Radical Swedish Enlightenment Johan Sten Anders Johan Lexell: A Finnish Astronomer at St. Petersburg Academy of Sciences and His European Contacts Mikhail Mikeshin A Russian Adam Smith in French Style: An Example of the Transfer of Ideas Larisa Agamalian The Library of an Enlightened Russian Landowner

Service Experience in an Innovation Context

Service researchers and practitioners have repeatedly claimed that customer service experiences are essential to all businesses. Therefore comprehension of how service experience is characterised in research is an essential element for its further development through research. The importance of greater in-depth understanding of the phenomenon of service experience has been acknowledged by several researchers, such as Carú and Cova and Vargo and Lusch. Furthermore, Service-Dominant (S-D) logic has integrated service experience to value by emphasising in its foundational premises that value is phenomenologically (experientially) determined. The present study analyses how the concept of service experience has been characterised in previous research. As such, it puts forward three ways to characterise it in relation to that research: 1) phenomenological service experience relates to the value discussion in S-D logic and interpretative consumer research, 2) process-based service experience relates to understanding service as a process, and 3) outcome-based service experience relates to understanding service experience as one element in models linking a number of variables or attributes to various outcomes. Focusing on the phenomenological service experience, the theoretical purpose of the study is to characterise service experience based on the phenomenological approach. In order to do so, an additional methodological purpose was formulated: to find a suitable methodology for analysing service experience based on the phenomenological approach. The study relates phenomenology to a philosophical Husserlian and social constructionist tradition studying phenomena as they appear in our experience in a social context. The study introduces Event-Based Narrative Inquiry Technique (EBNIT), which combines critical events with narratives and metaphors. EBNIT enabled the analysis of lived and imaginary service experiences as expressed in individual narratives. The study presents findings of eight case studies within service innovation of Web 2.0, mobile service, location aware service and public service in the municipal sector. Customers’ and service managers’ stories about their lived private and working lifeworld were the foundation for their ideal service experiences. In general, the thesis finds that service experiences are (1) subjective, (2) context-specific, (3) cumulative, (4) partially socially constructed, (5) both lived and imaginary, (6) temporally multiple-dimensional, and (7) iteratively related to perceived value. In addition to customer service experience, the thesis brings empirical evidence of managerial service experience of front-line managers experiencing the service they manage and develop in their working lifeworld. The study contributes to S-D logic, service innovation and service marketing and management in general by characterising service experience based on the phenomenological approach and integrating it to the value discussion. Additionally, the study offers a methodological approach for further exploration of service experiences. The study discusses managerial implications in conjunction with the case studies and discusses them in relation to service innovation.

A course for teaching design research methodology

Design research informs and supports practice by developing knowledge to improve the chances of producing successful products.Training in design research has been poorly supported. Design research uses human and natural/technical sciences, embracing all facets of design; its methods and tools are adapted from both these traditions. However, design researchers are rarely trained in methods from both the traditions. Research in traditional sciences focuses primarily on understanding phenomena related to human, natural, or technical systems. Design research focuses on supporting improvement of such systems, using understanding as a necessary but not sufficient step, and it must embrace methods for both understanding reality and developing support for its improvement. A one-semester, postgraduate-level, credited course that has been offered since 2002, entitled Methodology for Design Research, is described that teaches a methodology for carrying out research into design. Its steps are to clarify research success; to understand relevant phenomena of design and how these influence success; to use this to envision design improvement and develop proposals for supporting improvement; to evaluate support for its influence on success; and, if unacceptable, to modify, support, or improve the understanding of success and its links to the phenomena of design. This paper highlights some major issues about the status of design research and describes how design research methodology addresses these. The teaching material, model of delivery, and evaluation of the course on methodology for design research are discussed.

World parliament – fact or fiction? On the feasibility of world parliamentary models

Cosmopolitan ideals have been on the philosophical agenda for several millennia but the end of the Cold War started a new discussion on state sovereignty, global democracy, the role of international law and global institutions. The Westphalian state system in practice since the 17th century is transforming and the democracy deficit needs new solutions. An impetus has been the fact that in the present world, an international body representing global citizens does not exist. In this Master’s thesis, the possibility of establishing a world parliament is examined. In a case analysis, 17 models on world parliament from two journals, a volume of essays and two other publications are discussed. Based on general observations, the models are divided into four thematic groups. The models are analyzed with an emphasis on feasible and probable elements. Further, a new scenario with a time frame of thirty years is proposed based on the methodology of normative futures studies, taking special interest in causal relationships and actions leading to change. The scenario presents three gradual steps that each need to be realized before a sustainable world parliament is established. The theoretical framework is based on social constructivism, and changes in international and multi-level governance are examined with the concepts of globalization, democracy and sovereignty. A feasible, desirable and credible world parliament is constituted gradually by implying electoral, democratic and legal measures for members initially from exclusively democratic states, parliamentarians, non-governmental organizations and other groups. The parliament should be located outside the United Nations context, since a new body avoids the problem of inefficiency currently prevailing in the UN. The main objectives of the world parliament are to safeguard peace and international law and to offer legal advice in cases when international law has been violated. A feasible world parliament is advisory in the beginning but it is granted legislative powers in the future. The number of members in the world parliament could also be extended following the example of the EU enlargement process.

Theorizing the Nature of Reflection

For the past decades reflection has been the buzzword of adult and higher education. Reflection is facilitated in many practices and there is abundant research on the issue. Despite the popularity of the concept, the reasons why bringing about reflection in educational practices is difficult remain unclear. The prevailing theories inform of the process in its ideal form. However, to a great extent, they fail to offer conceptual tools for understanding and working with the actualities of reflection. The aim of the doctoral thesis was to explore the challenges and prerequisites of reflection in order to theorize the nature of reflection. By the term reflection it is here referred to becoming aware of and questioning the assumptions that orient our thinking, feelings and actions. The doctoral thesis consists of five studies that approach these questions from different viewpoints and within different contexts. The methods involve both a philosophical and an empirical approach. This multifaceted approach embodies the aim of both gaining a more thorough grasp of the phenomenon and to develop the methodology of researching reflection. The theory building is based on conceptual analysis and rational reconstruction (see Davia 1998; Habermas 1979; Rorty1984) of Mezirow s (1981; 1991; 2000; 2009) theory of transformative learning. In order to explore the aspects which, based on the analysis, appeared insufficiently considered within Mezirow s theory, Damasio s (1994; 1999; 2003; 2010) theory on emotions and consciousness as well as Clausewitz s (1985) view on friction are used as complementary theories. Empirical analyses are used in dialogue with the theoretical, in order to challenge and refine the emerging theorization. Reflection is examined in three different contexts; regarding university teachers pedagogical growth, involuntarily childless women recovering from a life-event crisis, and soldiers preparing to act in chaotic situations of the battlefield as well as recovering from it. The choice of these contexts is based on Mezirow s notion of disorienting dilemma as a trigger for reflection. This notion indicates that reflection may more naturally emerge in association to life-event crises or other cumulative sets of instances, which bring our worldview and beliefs under question. Nevertheless, reflection is often being promoted in educational contexts in which the trigger conditions may not readily prevail. These contextual issues as well as the differences between the facilitated and non-facilitated contexts have not, however, been considered in detail within the research on reflection (or transformative learning). The doctoral thesis offers a new perspective into reflection which, as a further development on Mezirow s transformative learning theory, theorizes the nature of reflection. The developed theory explicates the prerequisites and challenges to reflection. The theory suggests that the challenges of reflection are fundamentally connected to the way the biological life-support system affects our thinking through emotions. While depicting the mechanisms that function as a counterforce to reflection, the developed theory also opens a perspective for considering possibilities for carrying out reflection, and suggests ways to locate and deal with the assumptions to be reflected on. The basic dynamic of the challenges to reflection was explicated by conceptually bridging the gap between Mezirow s and Damasio s theories, through exploring the connections between the meaning perspective and the biological functions of emotions. The concepts of comfort zone and edge-emotions were formed so as to depict the emotional orientation of our thinking, as part of the explanation of the nature of reflection.

A methodology for supporting ``transfer'' in biomimetic design

Biomimetics involves transfer from one or more biological examples to a technical system. This study addresses four questions. What are the essential steps in a biomimetic process? What is transferred? How can the transferred knowledge be structured in a way useful for biologists and engineers? Which guidelines can be given to support transfer in biomimetic design processes? In order to identify the essential steps involved in carrying out biomimetics, several procedures found in the literature were summarized, and four essential steps that are common across these procedures were identified. For identification of mechanisms for transfer, 20 biomimetic examples were collected and modeled according to a model. of causality called the SAPPhIRE model. These examples were then analyzed for identifying the underlying similarity between each biological and corresponding analogue technical system. Based on the SAPPhIRE model, four levels of abstraction at which transfer takes place were identified. Taking into account similarity, the biomimetic examples were assigned to the appropriate levels of abstraction of transfer. Based on the essential steps and the levels of transfer, guidelines for supporting transfer in biomimetic design were proposed and evaluated using design experiments. The 20 biological and analogue technical systems that were analyzed were similar in the physical effects used and at the most abstract levels of description of their functionality, but they were the least similar at the lowest levels of abstraction: the parts involved. Transfer most often was carried out at the physical effect level of abstraction. Compared to a generic set of guidelines based on the literature, the proposed guidelines improved design performance by about 60%. Further, the SAPPhIRE model turned out to be a useful representation for modeling complex biological systems and their functionality. Databases of biological systems, which are structured using the SAPPhIRE model, have the potential to aid biomimetic concept generation.

Changing Paradigms in Biblical Criticism : 2 Kings 22:1 23:30 in the Flux of Discourses

The subject and methodology of biblical scholarship has expanded immense-ly during the last few decades. The traditional text-, literary-, source- and form-critical approaches, labeled historical-critical scholarship , have faced the challenge of social sciences. Various new literary, synchronic readings, sometimes characterized with the vague term postmodernism, have in turn challenged historicalcritical, and social-scientific approaches. Widened limits and diverging methodologies have caused a sense of crisis in biblical criticism. This metatheoretical thesis attempts to bridge the gap between philosophical discussion about the basis of biblical criticism and practical academic biblical scholarship. The study attempts to trace those epistemological changes that have produced the wealth of methods and results within biblical criticism. The account of the cult reform of King Josiah of Judah as reported in 2 Kings 22:1 23:30 serves as the case study because of its importance for critical study of the Hebrew Bible. Various scholarly approaches embracing 2 Kings 22:1 23:30 are experimentally arranged around four methodological positions: text, author, reader, and context. The heuristic model is a tentative application of Oliver Jahraus s model of four paradigms in literary theory. The study argues for six theses: 1) Our knowledge of the world is con-structed, fallible and theory-laden. 2) Methodological plurality is the neces-sary result of changes in epistemology and culture in general. 3) Oliver Jahraus s four methodological positions in regard to literature are also an applicable model within biblical criticism to comprehend the methodological plurality embracing the study of the Hebrew Bible. 4) Underlying the methodological discourse embracing biblical criticism is the epistemological ten-sion between the natural sciences and the humanities. 5) Biblical scholars should reconsider and analyze in detail concepts such as author and editor to overcome the dichotomy between the Göttingen and Cross schools. 6) To say something about the historicity of 2 Kings 22:1 23:30 one must bring together disparate elements from various disciplines and, finally, admit that though it may be possible to draw some permanent results, our conclusions often remain provisional.

Constructions and situations : a constructivist reading of Hegel's System

The object of this work is Hegel's Logic, which comprises the first third of his philosophical System that also includes the Philosophy of Nature and the Philosophy of Spirit. The work is divided into two parts, where the first part investigates Hegel s Logic in itself or without an explicit reference to rest of Hegel's System. It is argued in the first part that Hegel's Logic contains a methodology for constructing examples of basic ontological categories. The starting point on which this construction is based is a structure Hegel calls Nothing, which I argue to be identical with an empty situation, that is, a situation with no objects in it. Examples of further categories are constructed, firstly, by making previous structures objects of new situations. This rule makes it possible for Hegel to introduce examples of ontological structures that contain objects as constituents. Secondly, Hegel takes also the very constructions he uses as constituents of further structures: thus, he is able to exemplify ontological categories involving causal relations. The final result of Hegel's Logic should then be a model of Hegel s Logic itself, or at least of its basic methods. The second part of the work focuses on the relation of Hegel's Logic to the other parts of Hegel's System. My interpretation tries to avoid, firstly, the extreme of taking Hegel's System as a grand metaphysical attempt to deduce what exists through abstract thinking, and secondly, the extreme of seeing Hegel's System as mere diluted Kantianism or a second-order investigation of theories concerning objects instead of actual objects. I suggest a third manner of reading Hegel's System, based on extending the constructivism of Hegel's Logic to the whole of his philosophical System. According to this interpretation, transitions between parts of Hegel's System should not be understood as proofs of any sort, but as constructions of one structure or its model from another structure. Hence, these transitions involve at least, and especially within the Philosophy of Nature, modelling of one type of object or phenomenon through characteristics of an object or phenomenon of another type, and in the best case, and especially within the Philosophy of Spirit, transformations of an object or phenomenon of one type into an object or phenomenon of another type. Thus, the transitions and descriptions within Hegel's System concern actual objects and not mere theories, but they still involve no fallacious deductions.

A Convenient Methodology for the Selective Reduction of Carboxylic Acids With Benzyltriethyl-Ammonium Borohydride—Chlorotrimethylsilane

A combination of benzyltriethylammonium borohydride and chlorotrimethylsilane (1:1) in dichloromethane (0-25°C) has been found to be a convenient reagent system for the selective reduction of carboxylic acids to alcohols.

A new methodology for analyzing distributed systems modeled by petri nets

Distributed computing systems can be modeled adequately by Petri nets. The computation of invariants of Petri nets becomes necessary for proving the properties of modeled systems. This paper presents a two-phase, bottom-up approach for invariant computation and analysis of Petri nets. In the first phase, a newly defined subnet, called the RP-subnet, with an invariant is chosen. In the second phase, the selected RP-subnet is analyzed. Our methodology is illustrated with two examples viz., the dining philosophers' problem and the connection-disconnection phase of a transport protocol. We believe that this new method, which is computationally no worse than the existing techniques, would simplify the analysis of many practical distributed systems.

A methodology for spirocyclopentannulation. Stereoselective total synthesis of (+/-)-tochuinyl acetate and (+/-)-dihydrotochuinyl acetate

A methodology based on Claisen rearrangement and Wacker oxidation for the spirocyclopentannulation of ketones, and its application to a highly stereoselective first total synthesis of dihydrotoch

Radical Cyclization Methodology to Lignans: Synthesis of (.+-.)- Enterolactone

Synthesis of enterolactone, the first lignan of human origin, starting from 3-methoxycinnamyl alcohol employing a 5-exo-trig radical cyclisation reaction of mixed bromoacetal as the key step is described.