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بایگانی‌های Business Ethics - China - خانه اخلاق پژوهان جوان
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MEMORY, HISTORY, FORGETTING

by Paul Ricoeur

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Subject: History, History/ Philosophy, Memory (Philosophy),

Why do major historical events such as the Holocaust occupy the forefront of the collective consciousness, while profound moments such as the Armenian genocide, the McCarthy era, and France’s role in North Africa stand distantly behind? Is it possible that history “overly remembers” some events at the expense of others? A landmark work in philosophy, Paul Ricoeur’s Memory, History, Forgetting examines this reciprocal relationship between remembering and forgetting, showing how it affects both the perception of historical experience and the production of historical narrative.Memory, History, Forgetting, like its title, is divided into three major sections. Ricoeur first takes a phenomenological approach to memory and mnemonical devices. The underlying question here is how a memory of present can be of something absent, the past. The second section addresses recent work by historians by reopening the question of the nature and truth of historical knowledge. Ricoeur explores whether historians, who can write a history of memory, can truly break with all dependence on memory, including memories that resist representation. The third and final section is a profound meditation on the necessity of forgetting as a condition for the possibility of remembering, and whether there can be something like happy forgetting in parallel to happy memory. Throughout the book there are careful and close readings of the texts of Aristotle and Plato, of Descartes and Kant, and of Halbwachs and Pierre Nora.A momentous achievement in the career of one of the most significant philosophers of our age, Memory, History, Forgetting provides the crucial link between Ricoeur’s Time and Narrative and Oneself as Another and his recent reflections on ethics and the problems of responsibility and representation. “His success in revealing the internal relations between recalling and forgetting, and how this dynamic becomes problematic in light of events once present but now past, will inspire academic dialogue and response but also holds great appeal to educated general readers in search of both method for and insight from considering the ethical ramifications of modern events. . . . It is indeed a master work, not only in Ricoeur’s own vita but also in contemporary European philosophy.”—Library Journal “Ricoeur writes the best kind of philosophy—critical, economical, and clear.”— New York Times Book Review

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Standards of Value

by Jay E. Fishman

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Subject: Fair Value, Fair Value/ Accounting, Valuation,

It is axiomatic that every valuation of a business or business interest must contain a definition or standard of value. Each standard of value contains numerous assumptions, and there can be significant variation in the application of a particular standard of value and its underlying assumptions. Standards of Value addresses many of the ambiguities inherent in applying common standards of value. Written by Jay Fishman, Shannon Pratt, and William Morrison–three renowned valuation practitioners who deal with these issues on a daily basis–this book discusses the interaction between valuation theory and its judicial and regulatory application. A must-read for appraisers, accountants, judges, attorneys, and appraisal users, this insightful book addresses standards of value as applied in four distinct contexts: estate and gift taxation; shareholder dissent and oppression; divorce; and financial reporting. Here, practitioners will discover some of the intricacies of performing services in these venues, and appraisers will find this book helpful in understanding why the practitioners are asking such questions. Providing expert direction on interpreting and applying standards of value, this guide includes: Valuations for estate and gift tax, shareholder dissent and oppression, and divorce matters presented within their respective judicial frameworksCase-by-case reasoning behind appraisal-related decisionsState-by-state analyses that provide a clearer idea of how a state’s established case law may give insight on the standard of valueA general overview of the concepts of value, cost, and priceFair market value in estate and gift tax valuationsFair value in dissenting and oppressed shareholder mattersThe premises and standards of value used when valuing a business in divorceCurrent and proposed standards for the reporting of assets and liabilities for corporations as established by the Financial Accounting Standards Board (FASB) of the AICPA

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Ten Great Religions

by Clarke James Freeman

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Subject: Christianity And Other Religions, Religions,

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