The essential GAAP guide for the industry. Wiley GAAP 99 provides a thorough study and analysis of all GAAP pronouncements set forth in the pronouncements of the FASB and its predecessor agencies. This useful guide includes all the latest findings of the Emerging Issues Task Force and the AICPA Accounting Standards Executive Committee (ASEC) Statements of Position. Plenty of real-world examples are included to make interpreting GAAP a snap. Patrick R. Delaney (DeKalb, IL) is the Arthur Andersen LLP Alumni Professor of Accountancy at Northern Illinois University and author of the bestselling Wiley CPA Examination Review. James R. Adler works with American Tax and Business Services. Barry J. Epstein is a partner at BDO Seidmon LLP in Chicago. Michael F. Foran is a professor at Wichita State University.

Product Description: Consequentialism, one of the major theories of normative ethics, maintains that the moral rightness of an act is determined solely by the act's consequences. The traditional form of consequentialism is one-dimensional, in that the rightness of an act is a function of a single moral aspect, such as the sum total of wellbeing it produces...read more

Consequentialism, the theory that morality requires us to promote the best overall outcome, is the default alternative in contemporary moral philosophy, and is highly influential in public discourses beyond academic philosophy. Paul Hurley argues that current discussions of the challenge consequentialism tend to overlook a fundamental challenge to consequentialism. The standard consequentialist account of the content of morality, he argues, cannot be reconciled to the authoritativeness of moral standards for rational agents. If rational agents typically have decisive reasons to do what morality requires, then consequentialism cannot be the correct account of moral standards. Hurley builds upon this challenge to argue that the consequentialist case for grounding the impartial evaluation of actions in the impartial evaluation of outcomes is built upon a set of subtle and mutually reinforcing mistakes. Through exposing these mistakes and misappropriations, he undermines consequentialist arguments against alternative approaches that recognize a conception of impartiality appropriate to the evaluation of actions which is distinct from the impartiality appropriate to the evaluation of outcomes. A moral theory that recognizes a fundamental role for such a distinct conception of impartiality can account for the rational authority of moral standards, but does so, Hurley argues, by taking morality beyond consequentialism in both its standard and non-standard forms.

Product Description: In Goodness and Justice, which was originally published in 2006, Joseph Mendola develops a unified moral theory that defends the hedonism of classical utilitarianism, while evading utilitarianism's familiar difficulties by adopting two modifications...read more

Product Description: The work analyzes the descriptive content of the concepts of 'what is fair' and 'what is best.' This author presents an account of ethical decision-making from a consequentialist perspective when a fairness constraint is placed on a utilitarian ethical theory...read more

Product Description: Consequentialism is the view that the rightness or wrongness of actions depend solely on their consequences. It is one of the most influential, and controversial, of all ethical theories. In this book, Julia Driver introduces and critically assesses consequentialism in all its forms...read more

Product Description: This is a book about moral reasoning: how we actually reason and how we ought to reason. It defends a form of "rule" utilitarianism whereby we must sometimes judge and act in moral questions in accordance with generally accepted rules, so long as the existence of those rules is justified by the good they bring about...read more

Ought Implies Kant offers an original defense of the ethical theory of Immanuel Kant, and develops an extension of that theory's account of moral duty to include direct duties to nonhuman animals. The discussion centers on a critical examination of consequentialism, the view that the rightness or wrongness of an action is determined solely by its consequences. Kantianism, by contrast, claims that the core of ethics is to treat all persons―or, in Joel Marks's view, all living beings―as ends-in-themselves. The consequentialist criterion would seem to permit, indeed require, violating the dignity of persons (not to mention the dignity of other animals) if this would result in a better outcome. This volume treats the consequentialist challenge to Kantian ethics in several novel ways. To begin with, the utilitarian version of consequentialism is delineated and defended by means of a conceptual device dubbed by the author as the Consequentialist Continuum. Marks then provides an exhaustive and definitive exposition of the relatively neglected Epistemic Objection to utilitarianism. While acknowledging the intuitive appeal of utilitarianism's core conviction―that we should always do what is for the best―Marks argues that this is an impossible injunction to fulfill, or even to attempt to fulfill, because all of the relevant results of our actions can never be known. Kantianism is then introduced as a viable alternative account of our ethical obligations. Marks argues that Kantianism is well within the scope of normal human competence and conforms equally well to our ethical intuitions once the theory's proper interpretation is appreciated. However, Kant's own version must be extended to accommodate the rightful moral consideration we owe to nonhuman animals. Finally, Marks employs the notion of a Consequentialist Illusion to explain utilitarianism's hold on our moral intuitions, while developing a form of Consequentialist Kantianism to address them.An original and penetrating examination of a central debate

Product Description: What do we owe to our descendants? How do we balance their needs against our own? Tim Mulgan develops a new theory of our obligations to future generations, based on a new rule-consequentialist account of the morality of individual reproduction...read more

Product Description: "Reading F.M. Kamm's latest book is like watching a brilliant astronomer map an uncharted galaxy--the meticulousness and the display of mental stamina must inspire awe. There is a kind of beauty in the performance alone. Intricate Ethics is a major event in normative ethical theory by a living master of the subject...read more

Product Description: MEANING, LANGUAGE, AND TIME: TOWARD A CONSEQUENTIALIST PHILOSOPHY OF DISCOURSE is concerned with the interanimations of meaning, time, language, and discourse. The chief target of critique is meaning apriorism, the notion that the meaning of an utterance (or sign) is always found in or traceable to something temporally and logically prior, such as intention...read more

Product Description: Tim Mulgan presents a penetrating examination of consequentialism, the theory that human behavior must be judged in terms of the goodness or badness of its consequences. The problem with consequentialism is that it seems unreasonably demanding, as leaving the agent no room for our own aims and interests...read more

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