Home About us Contact
|
Home About us Contact | ||
|
|
||
Ethical Guidance (ethical + guidance)
Selected AbstractsThe reveal: ABA ethics opinion highlights civil practice mediator confidentialityALTERNATIVES TO THE HIGH COST OF LITIGATION, Issue 7 2009Russ Bleemer A new opinion by the ABA's Committee on Mediator Ethical Guidance investigates how mediators can introduce essential information to parties where the adversary would be prohibited from doing so. [source] Auditor Independence: A Comparative Descriptive Study of the UK, France and ItalyINTERNATIONAL JOURNAL OF AUDITING, Issue 2 2002Joanna E. Stevenson The independence of the external auditor has long been a subject of great debate, particularly by UK and US interested parties. With the growth and globalisation of the large multi-disciplinary firms, it has again been pushed to the fore: new ethical guidance issued by international bodies such as La Fédération des Experts- Comptables Européens (FEE) and The International Federation of Accountants (IFAC) and the activities of the Securities and Exchange Commission (SEC) and Independence Standards Board in the US have encouraged a wider consideration of the issue. In Europe, the European Commission has issued a Consultative Paper containing fundamental principles for adoption into Member States' own regulation on statutory auditor independence. Increasing pressure for the removal of obstacles to a single European audit market have resulted in safeguards of auditor independence in some countries being described as undesirable barriers. This paper considers the issue of statutory auditor independence across three EU Member States: the UK, France and Italy, by comparing the ethical guides and the legal and professional regulations in place, highlighting and discussing areas of divergence, and contrasting them with the EC's Consultative Paper. It takes into account factors such as culture and the historical development of auditing in order to explore the differences found. The paper demonstrates that positions taken in France and Italy on the issue of auditor independence differ markedly from that taken by the UK profession. Of the three countries reviewed, the UK viewpoint has most obviously influenced the drafting of the EC Paper. The implications of these variances for EU harmonisation are discussed, and the paper concludes that there is a clear need for empirical study of this important issue in Europe to better understand the reasons for differing perceptions and attitudes, and the repercussions of these differences on the process of European audit harmonisation. [source] A CHARIOT FOR THE SHEKHINAH: Identity and the Ideal Life in Sixteenth-Century KabbalahJOURNAL OF RELIGIOUS ETHICS, Issue 3 2009Eitan P. Fishbane ABSTRACT In this paper, I seek to present the range of issues involved in the efforts of sixteenth-century kabbalists to understand the nature of selfhood, and the paths prescribed for the formation of an ideal life. I reflect on the mystical writings of Moshe Cordovero, Eliyahu de Vidas, and ayyim Vital,probing their conceptions of core identity, the polarity between body and soul, and the ethical guidance for a life well lived. In so doing, I consider the following additional themes, and their relation to the matrix of self-formation and religious identity: reincarnation and rebirth; the virtue of humility and self-effacement; the cultivation of wisdom; ideals of piety and prophetic experience; asceticism; and the spiritual transcendence of desire. In presenting this wide range of constituent themes, I argue that sixteenth-century kabbalists understood the soul to be the ultimate marker of personal identity (nuanced and complicated by the doctrine of reincarnation), and that they formulated a vision of an ideal ethics in which the human being functions as an earthly vessel for the divine presence. What is more, the preparation of that vessel required a degree of humility so extreme that the attainment of ideal personhood ultimately involved the effacement of that very identity. [source] THE PARENTAL OBLIGATION TO EXPAND A CHILD'S RANGE OF OPEN FUTURES WHEN MAKING GENETIC TRAIT SELECTIONS FOR THEIR CHILDBIOETHICS, Issue 4 2007ERIC B. SCHMIDT ABSTRACT As parents become increasingly able to make genetic trait selections on behalf of their children, they will need ethical guidance in deciding what genetic traits to select. Dena Davis has argued that parents act unethically if they make selections that constrain their child's range of futures. But some selections may expand the child's range of futures. And other selections may shift the child's range of futures, without either constraining or expanding that range. I contend that not only would parents act unethically if they make selections that constrain the range of their child's futures, they would act unethically if they make selections that shift the range of their child's futures, because selections that shift the range of the child's futures would allow parents to over-determine their child's futures. Thus, I contend that parents would act ethically only if they make selections that expand their child's range of futures. [source] | ||||||||||