The general area of business and professional ethics is full of vexing and confusing problems. For example, questions concerning the im portance of ethical standards, whether ethics is unnecessary given appropriate legal enforcement, whether it is imperative to teach ethical behavior in professional education, and similar questions are all controversial. The specific ethical problems to be found in the areas of accounting and finance are at least as difficult as those in other areas. However, there is one kind of ethical (...) problem which is unusually prominent in finance and accounting, which deserves to be recognized more widely in ethics as a significant kind of issue. This is the problem of conflicts of interest. (shrink)

The concept of representation is a problematic one. So is that of resemblance or similarity. But both concepts can be clarified via a modification of Wittgenstein's notion of a "family-resemblance." I shall introduce an extended version of that notion, specifically relevant to representational objects, after presenting some arguments which show the need for it.

In this paper I shall argue that the relations between metaphorical and literal kinds of language may be illuminated and clarified by comparison with corresponding differences and similarities between representing and represented objects. A kind of "picture theory" of metaphorical language will be proposed (though one which draws more on Wittgenstein's Investigations than on the Tractatus), in which successful metaphorical phrases are taken as being about things which are capable (in context) of being seen or recognized as representing or depicting (...) that which the words ordinarily refer to or describe when being used literally. (shrink)