Goodwill is an intangible asset that we can find in a company's accounting cycle. Goodwill is basically subject to depreciation and the measurement related to the amount of depreciation of goodwill does not yet have a strong enough basis so that the assessment of goodwill tends to be subjective and based on management's interests, the impact of this subjective assessment is a failure to present good financial statements and can trigger decision-making errors for third parties. internal (...) or external. The asymmetry of the philosophy of economic materialism is an approach that can be used to repress or negate goodwill by providing an alternative to eliminating goodwill. However, this Philosophical Asymmetry of Economic Materialism is not a final approach because it still depends on several factors that will influence it. Ethical utilitarianism is one of the factors that can influence the effectiveness and implementation of the Philosophical Asymmetry of Economic Materialism as a form of increasing profits and optimizing costs to be incurred by companies in the future. Philosophical asymmetry of Economic Materialism seeks to suppress or negate the existence of goodwill as a form of ethical utilitarianism in the business environment. (shrink)

According to most accounts of trust, you can only trust other people (or groups of people). To trust is to think that another has goodwill, or something to that effect. I sketch a different form of trust: the unquestioning attitude. What it is to trust, in this sense, is to settle one’s mind about something, to stop questioning it. To trust is to rely on a resource while suspending deliberation over its reliability. Trust lowers the barrier of monitoring, challenging, (...) checking, and questioning. Trust sets up open pipelines between yourself and parts of the external world. Trust permits external resources to have a similar relationship to one as one’s internal cognitive faculties. This creates efficiency, but at the price of exquisite vulnerability. We must trust in this way because we are cognitively limited beings in a cognitively overwhelming world. Crucially, we can hold the unquestioning attitude towards objects and technologies. When I trust my climbing rope, I stop worrying about its reliability. When I trust my online calendaring system, I simply go to the events indicated, without question. But, one might worry, how could one ever hold such a normatively loaded attitude as trust towards mere objects? How could it ever make sense to feel betrayed by an object? Trust is our engine for expanding and outsourcing our agency — for binding external processes into our practical selves. Thus, we can be betrayed by our smartphones in the same way that we can be betrayed by our memory. When we trust, we try to make something a part of our agency, and we are betrayed when our part lets us down. To unquestioningly trust something is to let it in—to attempt to bring it inside one’s practical functioning. This suggests a new form of gullibility: agential gullibility, which occurs when agents too hastily and carelessly integrate external resources into their own agency. (shrink)

Unlike mainstream Cyrenaics, the Annicereans deny that friendship is chosen only because of its usefulness. Instead, the wise person cares for her friend and endures pains for him because of her goodwill and love. Nonetheless, the Annicereans maintain that your own pleasure is the telos and that a friend’s happiness isn’t intrinsically choiceworthy. Their position appears internally inconsistent or to attribute doublethink to the wise person. But we can avoid these problems. We have good textual grounds to attribute to (...) the Annicereans a doctrine of “non-hedonic habits,” which allows them to abandon psychological hedonism while still maintaining hedonism regarding well-being. (shrink)

According to the standard account of forgiveness, you forgive your wrongdoer by overcoming your resentment towards them. But how exactly must you do so? And when is such overcoming fitting? The aim of this paper is to introduce a novel version of the standard account to answer these questions. Its core idea is that the reactive attitudes are a fitting response not just to someone’s blameworthiness, but to their blameworthiness being significant for you, or worthy of your caring, in virtue (...) of your relationship to it. Someone’s blameworthiness is significant for you to the extent you’re bound up with what grounds it––e.g. with the wrongdoer’s being a participant in human relationships, with their attitudes, or with the victim’s being a source of demands. So you may fittingly not care about someone’s blameworthiness if it’s sufficiently insignificant for you in this manner––e.g. if their wrong happened far off in place and time. And forgiveness revolves around this. You forgive your wrongdoer if and only if, partly out of goodwill towards them, you cease to care about their blameworthiness––a bit as if their wrong had happened far off. If I’m right, this agent-relativity-based account can resolve the apparent ‘paradoxy of forgiveness’, satisfies a number of desiderata, and is plausible on an intuitive level. (shrink)

Spirituality connotes praxis informed by religious or faith convictions. This can transform the individual and society at large. Christian spirituality is centered on how a person’s relationship with the God of Jesus Christ informs and directs one’s approach to existence and engagement with the world. The ecosystem concerns humanity and relationship with it is invariably influenced by faith or religious informed praxis. The reality of climate change is convincing many people that humankind’s common homeland needs to be treated with care (...) and respect if created beings are to have a congenial habitat now and in the future. This article avers that Christian spirituality can contribute to eco-friendly behavior through re-formation of the behavior of people and emboldening their goodwill as regards the responsibility of all towards the care of the earth. Finally, this research proffers a three-fold model of eco-spirituality - scriptural, selfcontrol, and sacramental approaches to the earth – as a contribution towards stemming the tide of ecological assaults on creation. Textual analysis is the method used in this research. (shrink)

Thomas Pogge and Andrew Kuper suggest that we should promote an ‘institutional’ solution to global poverty. They advocate the institutional solution because they think that non-governmental organizations (NGOs) can never be the primary agents of justice in the long run. They provide several standard criticisms of NGO aid in support of this claim. However, there is a more serious problem for institutional solutions: how to generate enough goodwill among rich nation-states that they would be willing to commit themselves to (...) supranational institutional reforms. In the current international political climate, the implementation of such institutional reforms introduces several intractable problems, including difficulties of global coordination and enforcement. I defend the solution of NGO aid from the criticisms presented by Pogge and Kuper, and propose how it might be reformed. My main suggestion is that all practising NGOs should be required to be ‘accountable for reasonableness’ in the sense that Norman Daniels and James Sabin have outlined. (shrink)

Engaging with Global Justice through InternshipsGlobal justice, on its face, seems like an impossible task. As individuals, even citizens of wealthy and powerful countries, the task of economic, social and political justice seems to outstrip our intellectual, practical and emotional abilities. Considering the scope of 'global' justice, it would appear that a massive coordinated effort would be necessary to overcome the problems of global injustice, yet it would seem such coordination may be impossible. The difficulties of seeking justice between nations (...) led John Rawls to suggest that we can only hope for a kind of humanitarian goodwill between states, which in his view was less than a robust requirement for international justice. Amartya Sen, in the Idea of Justice, recently argued that it is not justice that we seek, since seeking justice in a global sense is impossible. Given the capitulation of such philosophical luminaries, it is no wonder that philosophy students often find the problems of global justice and injustice to be intractable and indeed, overwhelming. However, when students engage with those whose everyday work involves chipping away at one or another specific problem of global justice, they learn not despair, but hope, and more importantly, they learn how issues of global justice are addressed in practical terms. Those who work on these local issues not only have an understanding of the connection between local, national and global aspects of these issues, they solve these problems, and can show students how everyday decisions on a local level affect issues of justice on a larger scale. Working with such individuals and organizations helps students understand the work of justice, and its local, national and global faces. In my course 'Global Justice', I use internships with social justice organizations to give students a look at the everyday, often difficult, but essentially manageable work that goes into solving issues of injustice at the local, national and global levels. I call this work 'engaged learning'. Engaged learning is a variety of experiential learning that seeks to integrate theory and practice through project-based internships that foster strong university-community partnerships. In my philosophy course 'Global Justice', each of my students is assigned a semester-long internship with a local organization working on issues of global justice. Through these internships, students work through larger theoretical questions while engaging in the everyday work of global justice practitioners. In what follows, I describe how I organized this class and what elements of the course work to both create good experiences for my students and community relationships that persist beyond the semester. (shrink)

Philosophical accounts of trustworthiness typically define trustworthiness as an agent being reliable in virtue of a specific motivation such as goodwill. The underlying thought motivating this view is that to be trustworthy is to be more than merely reliable. If motivational accounts are correct, this is a problem for non-motivational accounts of trustworthiness, as motivations are not required for trustworthiness. In this paper, I defend the non-motivational approach to trustworthiness and show that the motivational approach is inadequate. I do (...) this by making a novel distinction between trusting-to and trusting-as relations. A trusting-to relation is a relation in which a trustor ‘X’ trusts the trustee ‘Y’ to do something. Trusting-as relations are an overlooked relation implicit in all trusting-to relations. They describe the social relationship that holds between X and Y. I will argue that trusting-as relations determine whether any specific motivations are required for trustworthiness trusting-to relations. Thus, I show that acknowledging trusting-as relations enables us to provide a satisfactory explanation of the motivation intuition without making specific motivations constitutive features of trust. -/- . (shrink)

Philosothons are events in which students practise Community of Philosophical Inquiry, usually with awards being made using three criteria: critical thinking, creative thinking and collaboration. This seems to generate a tension. On the one hand it recognises collaboration as a valued trait; on the other hand, the element of competition may seem antithetical to collaboration. There are various possible considerations relevant to this apparent problem. We can pose them as seven questions. One, do the awards really recognise the best performers? (...) Two, do the students and teachers see the awards as fair and reasonable? Three, do the awards recognise cooperation as a valuable contribution? Four, do Philosothons generate enthusiasm and goodwill? Five, might awards motivate students to try harder to do well? Six, if competition is normal in society, does it follow that it is justified as part of the Philosothon? Seven, do awards have a role in bringing the event to a climax? In this article, we will develop and evaluate the arguments suggested by these questions. Our conclusion is that the competitive element in the Philosothon is not antithetical to the collaborative ideal of philosophy. (shrink)

ABSTRACT: The largest obstacle to saving people in today's world is from violence and wars. There is a long line of people waiting for peace so that they can survive the conflict. People will promise that no country can exploit another and that no country can produce weapons capable of mass murder. They believe that their plan can be realised by transforming the world's goodwill and efforts toward world peace into world peace in paradise. The whole world is waiting (...) for a human universe that seems to be taking us to Mohandas Karamchand Gandhi (Mahatma Gandhi). This article's main issue is an extinct political ideology that Mahatma Gandhi promoted many years ago as a supporter of nonviolent policy in search of the human world. Here, the communication style has been shown to have the missing Gandhian ideals. This post will attempt to analyse Mahatma Gandhi's policy & ideology in communication style as we approach his 150th birthday celebrations. Through extensive study, this article will attempt to determine how Gandhi's philosophy and communications relate to one another. As a method of exploration and analysis, Gandhi’s principles Nonviolence, and Chamber-Pots have been scientifically reviewed in this article. Keywords: Violence, principles, chamber pots, Mohandas K. Gandhi, mass murder. (shrink)

The practical problem of how to conduct oneself as a Christian and a Philosopher or Bioethicist in public debate an when asked to be engaged in government committees is difficult. One solution that has had some support has been to approach the issues on the grounds of our natural law tradition but understood anthropocentrically – the ultimate end is not communion with God by integral human development. This is often called New Natural Law (NNL). This separation of Philosophy and Theology (...) has had its critics and most notably the current Poe and his immediate predecessor. In their own writing addressed to people of goodwill, they took a different approach that was essentially Christocentric and involving s close partnership between Philosohy and Theology. In my own experience over thirty years of public involvement in Bioethics, I have discovered that the NNL approach has two overwhelming problems. What is offered to the secular dialogue, as an anthropocentric natural law, often sounds false to secular others because we propose something guided by our beliefs, but failing to acknowledge that contribution. However something that I have discovered latterly in that approach is in fact false by our own standards. By the strictures we impose on our contribution we in fact ignore the New Law instituted by Christ, the law of love. The New Natural Law (NNL) Project has proved to be a failure where it has been tried, and, I know realize, was doomed from the outset, because in being anthropocentric it was essentially lacking and the answers that it gave to problems were often unsatisfactory because lacking love and the particular demand of needing to be capable of being oriented towards God, the God of love. The NNL approach tended to produce a casuistry that was too liberal and too lacking in understanding of the essential role that affectivity plays in our lives, created as we are in the imago dei, in the image and likeness of the God of love. Such a morality demands much more than anthropocentricism can demand. In recognizing these difficulties I propose instead a more pragmatic approach that reflects a partnership between Philosophy and Theology as espoused by the Second Vatican Council, and by Pope’s Benedict XVI and Pope John Paul II, and which engages the work of Alasdair MacIntyre and Servais Pinckaers. An approach that I have tried with some success in chairing government committees. (shrink)

Greatly aided by an information age in which protesting laborers in a remote offshore outpost can capture front page headlines around the globe, theSarbanes-Oxley Act of 2002 (SARBOX) has made corporate transparency the linchpin for good corporate governance. Under a SARBOX-enhancedregulatory framework, publicly traded corporations are required to rapidly disclose material changes in their financial conditions or operations—changes such as impairments to goodwill, a trademark, or some other intangible corporate asset. Especially challenging for multinational corporations (MNCs) with far-flung corporate (...) empires is the need to stay abreast of the ebb and flow of goodwill, at a time when transnational human rights groups are aggressively mobilizing world opinion against the sweatshop labor conditions that abound at the offshore production sites favored by MNCs. The author explains why the convergence of a digital age of free-flowing information and the advent of SARBOX, a legislative enactment of paraenetic design, is causing the boards of MNCs to more critically evaluate the long-term costs of their offshore operations. (shrink)

In this chapter we focus on the structure of close personal relations and diagnose how these relationships are disrupted by addiction. We draw upon Peter Strawson’s landmark paper ‘Freedom and Resentment’ (2008, first published 1962) to argue that loved ones of those with addiction veer between, (1) reactive attitudes of blame and resentment generated by disappointed expectations of goodwill and reciprocity, and (2) the detached objective stance from which the addicted person is seen as less blameworthy but also as (...) less fit for ordinary interpersonal relationships. We examine how these responses, in turn, shape the addicted person’s view of themselves, their character and their capacities, and provide a negative narrative trajectory that impedes recovery. We close with a consideration of how these effects might be mitigated by adopting less demanding variations of the participant stance. (shrink)

"The Neo-Five Virtues Path: Humanistic Evolution of Chinese Enterprises" delves into the creative transformation of traditional Chinese wisdom in modern society. Mr. He Liqun proposes the "Yiti-Wuchang-Wuyong" theoretical framework (abbr. YT-WC-WY; One Unity with Five Cardinal Norms and Five Practical Manifestations), centered on Confucian principles of Virtue (De), Righteousness (Yi), Propriety (Li), Wisdom (Zhi), and Frugality (Jian), manifested through Love (Ai), Trust (Xin), Respect (Jing), Learning (Xue), and Conservation (Sheng). This constructs a synergistic development framework spanning corporate governance, technological ethics, (...) and ecological civilization. Through vivid case studies of enterprises like Gree, BYD, Huawei, and Haier, the book deciphers the unique code of China’s modernization path—from CATL’s green battery revolution to Hongxing Erke’s goodwill economy, from Haier’s "Every Employee as an Entrepreneur" model to Ant Forest’s inclusive design. It demonstrates how traditional wisdom empowers technological innovation, reshapes business ethics, and drives sustainable development. The work further explores cutting-edge issues such as metaverse governance and AI ethics, proposing "Digital Five Constants" solutions to anchor human values amid technological upheavals. More than a corporate management guide, this book embodies a profound dialogue between Chinese civilization and the digital age, offering Eastern wisdom for global sustainable development. (shrink)

Guru Gobind Singh, the tenth Sikh Guru, was a divine preceptor and crusader for noble cause of human welfare. He was a great religious leader, a poet and a mystic, a true scholar and philosopher. He was also a fearless warrior and a military commander, who always fought against tyranny and oppression, to establish a just and benign state. In his hymns of 'Bachitar Natak', he proclaimed his mission as 'to protect the righteous, oppressed and downtrodden people and to destroy (...) the evil-doers'. He stressed on the unity between humans, rejected all sorts of discriminations and preached equality and goodwill. Being a prolific writer and a poet of rare sensibility, Guru Gobind Singh greatly enriched the literary heritage of India. His poetic vision depicts the glorious epitome of medieval Indian literary traditions. Through his compositions, he enunciated a doctrine of armed struggle for the protection of truth and justice. The fusion of the devotional and martial, of the spiritual and the heroic ethos is the most important feature of his literary work and his charismatic leadership. With his spiritual dynamism, he attempted to reconcile the transcendent with the immanent through his creation of the Khalsa. The commonwealth of the Khalsa was founded based on all round equality and total dedication to one Supreme Reality. Guru Gobind Singh was a pioneer Indian leader to introduce republican set up and democratic institutions. His teachings have great relevance for the modern man to build a global society with a commitment to peace and goodwill across all sorts of constraints and geographical boundaries. (shrink)

This study applies Arne Naess’ ecosophy as a tool for possible progressive research material concerning the National Greening Program (NGP) of the Department of Environment and Natural Resources (DENR). This study aims to conduct a phenomenological analysis of tree farming advantages, driven by a philosophical approach and practical strategy integrated through the principle of deep ecology. The philosophy of deep ecology presupposes ethics and the interrelatedness of human beings to nature that generally can be experienced anywhere. This study aims to (...) assess the core motives, plans, objectives, strategic implications, initiatives, provisions, and the probable outcome of the said government program. To realize this, this research enunciates a possible parallel study between Naess's deep ecology and the DENR's goal. Since this study is concerned with the current situation of human beings, it delves into the context of the phenomenological research approach. It provides different perspectives on the other government officials who were once the program's authors and implementers. As this research goes on, the findings have various outlooks on applying deep ecology to facilitate the government's NGP. The crucial part of making this program absolute must be the participation of every individual in such advocacy as a sole environmental bailiff. However, the challenge never ceases to interrupt the goodwill of human beings. On the other hand, man's passion never fails to contribute to sustainable ecological preservation, biodiversity, reparation, and community commitment. (shrink)

Currently, under the conditions of permanent financial risks that hamper the sustainable economic growth in the financial sector, the development of evaluation and risk management methods both regulated by Basel II and III and others seem to be of special importance. The reputation risk is one of significant risks affecting reliability and credibility of commercial banks. The importance of reputation risk management and the quality of their assessment remain relevant as the probability of decrease in or loss of business reputation (...) influences the financial results and the degree of customers’, partners’ and stakeholders’ confidence. By means of imitating modeling based on Bayesian Networks and the fuzzy data analysis, the article characterizes the mechanism of reputation risk assessment and possible losses evaluation in banks by plotting normal and lognormal distribution functions. Monte-Carlo simulation is used to calculate the probability of losses caused by reputation risks. The degree of standardized histogram similarity is determined on the basis of the fuzzy data analysis applying Hamming distance method. The tree-like hierarchy based on the OWA-operator is used to aggregate the data with Fishburne's coefficients as the convolution scales. The mechanism takes into account the impact of criteria, such as return on equity, goodwill value, the risk assets ratio, the share of the productive assets in net assets, the efficiency ratio of interest bearing liabilities, the risk ratio of credit operations, the funding ratio and reliability index on the business reputation of the bank. The suggested methods and recommendations might be applied to develop the decision-making mechanism targeted at the implementation of reputation risk management system in commercial banks as well as to optimize risk management technologies. (shrink)

Once again the decision and court opinion are an element within the general understanding of law at least in the common law countries. A lawyerly way has implications in shaping the pattern of public administration, but in differing extent of public attraction or normative impact. -/- First, while the Constitution of United States had brought a popular democracy and Constitution-based structure of government, the Ancient Regime had been overhauled in new land. The “nobility” as a basis of government was dispelled, (...) and people arose as a main class or pillar of nation. As we take a precept of chaotic years from the Articles of Confederation thorough the Constitution, the earlier ambition was mixed between the diplomatic unity and one strong national government. This context implicates much over the centuries and can also be illustrated with a residue of classic and present practice of international politics. The characteristics as temporal for the years would more properly be sensible with the kinds of description, for example, “atmosphere of war, interstate comity or discredit, chaos from the heterogeneous regional power and social incongruence nationally.” A threat from the mainland Europe had been constant at considerable period of time upon the independence. For the nation, it is more urgent to make it clear who will decide the will of nation, how to effectively consolidate the function of government, or how to manage the least of nation with the subjects than active interaction with the people, although the people are one distinct element of new Constitution and ideologically pronounced in the preamble of Constitution. This generally led to recognition that the role of Constitution and Supreme Court were minimal in terms of public policy making and that their policy contained in the opinion often is sheer of internal issues among the public power other than those of people. The kind of Kantian ambition for the universal justice on liberty and equality, hence, should wait for more prosperous time afterwards that people tend to be conscious of their basic rights or public good from the arbitrary rule of majority, given our concocted recognition from the kind of public policy ideals from Bentham, “the greatest happiness of greatest number,” and “revolutionary spirit on people.” It perhaps would not be irrelevant, in understanding of the impact of judicial rulings on public policy, that the US is other than unitary system of government. Oftentimes the kind of rulings on criminalization of adultery or right to privacy would surprise the people, but the kind of oxymoron or public debate, as likely persistent over the decades and diverse reaction, would normally not be present in the jurisdictions of unitary system. The people of such jurisdictions would be more than receptive, and be readily marshaled to adapt with the public guidelines elucidated by the court ruling. We also chat on the multiculturalism in the society and workplace. Given the judicial activism, the Supreme Court justices might be clairvoyant, who would be equipped with goodwill, wisdom and almighty intelligence to assuage an untreatable scope of interests and state specificities. Foreign lawyers would find such ample source of laws in surprise, who might envy a wide coverage of judicial interests. They perhaps would take the US context as the kind of insightful classroom and learn the lessons from their case laws. (shrink)