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Research on Professional Responsibility and Ethics in Accountingis devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situation affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them is the focus of this journal.

How can one be a Christian in the world of business, not just on the weekend? How can one be honorable in business? Through the integration of the Christian worldview and business ethics, this book provides Christians with a mental framework with which to answer these important questions.Beginning with Genesis as the foundation for the Christian's worldview and the Ten Commandments as the outline for the Christian's ethical obligations, the authors develop principles upon which ethical choices can be made, even when working in a primarily non-Christian-oriented business environment. The book is designed to be helpful both to those beginning their career in business and those already employed in business who struggle with how to engage in today's business environment while maintaining their commitment to God's vision for life to be both meaningful and honorable. Topics of business ethics such as employee rights, discrimination, technology and privacy, insider trading and accounting fraud, and the special challenges of working internationally are covered. The added value this book brings to these discussions lies in its serious consideration of the Christian worldview as foundational to ethical decision-making in everyday areas of business.

Building on the renewal of Thomistic ethics encouraged by key moral encyclicals including ""Humanae Vitae"", ""Veritatis Splendor"", and ""Evangelium Vitae"", Martin Rhonheimer revisits some of the most difficult questions regarding the ethics of procreation and human life. The book offers a rigorous argument on the contested question of contraception and related matters, and similarly engages disputed questions surrounding abortion. With Rhonheimer's characteristic circumspection and rigor, his discussion of sexual ethics provides compelling argumentation in support of Catholic teaching against contraception. He applies this analysis to the related case of using contraceptives under the threat of rape. Rhonheimer agrees with trusted Catholic moralists, who from the early 1960s to the present have concluded that such use would be licit. He shows, moreover, both the flaws in alternative analyses and how the same conclusions can be reached in a defensible manner while upholding the teachings of ""Humanae Vitae"" and ""Veritatis Splendor"". Rhonheimer applies his philosophical acumen to another set of difficult moral questions about contemporary threats to the sanctity of human life, including artificial reproduction and abortion. Regarding artificial reproduction, his treatment further illustrates both the fecundity of his application of Thomistic virtue and action analysis and his insistence on the moral link between sex and procreation. Finally, he not only provides a rigorous rebuttal of some of the leading arguments justifying abortion, but offers readers an example of his writings in political philosophy through a profound reflection on the defense of human life in a constitutional democracy. This is a rigorous philosophical analysis of some of the most disputed questions in Catholic sexual ethics.

From the world's most sophisticated intelligence gathering organization, here is the CIA's official country-by-country data on nations around the world. From Afghanistan to Zimbabwe.