Thesis (Ph. L.)--Catholic University of America, 2004. / Includes bibliographical references (leaves 77-78).

Dissertation : Philosophie : Münster, Westfälische Wilhelms-Universität : 1981. / Bibliogr. p. 171-175. Index.

Thesis (Ph. L.)--Catholic University of America, 2004. / Includes bibliographical references (leaves 77-78).

Orientador: Andrey Ivanov / Banca: Anderson D'Arc Ferreira / Banca: Carlos Alberto Albertuni / Resumo: O presente trabalho tem como objetivo geral analisar o conjunto de questões da Suma de teologia que concernem ao tratamento da prudência, recorrendo quando necessário a outros textos de Tomás de Aquino. Nosso objetivo específico é desenvolver uma investigação que envolve a filosofa moral de Tomás e, para isso, será necessário entendermos a o papel da alma humana e suas ações. A noção de hábito e, consequentemente, a noção de virtude e suas distinções perpassarão nosso trabalho a fim de nos determos em particular da virtude da prudência considerada em si mesma e suas partes. Nossa linha de trabalho será a de compreender o papel da prudência na ação moral do agente, de acordo com Tomás, e como tal virtude beneficia determinada ação, dispondo dos meios necessários para a realização do bem moral em consonância com as demais virtudes cardeais e intelectuais. / Abstract: The present work has as main objective to analyze the set of questions of the Summa theologiae that concern the treatment of prudence, relying on other Aquinas' texts when needed. Our specific objective is to develop an investigation that involves the moral philosophy of Aquinas and, therefore, it will be necessary to understand the role of the human soul and its actions. The notion of habit and consequently the notion of virtue and its distinctions will run through our work in order to dwell particularly on the virtue of prudence considered in itself and its parts. Our working line will be to understand the role of prudence in the moral action of the agent according to Aquinas, and how such virtue benefits a certain action having the necessary means for the fulfillment of moral good in consonance with other cardinal and intellectual virtues. / Mestre

Thesis advisor: Mary Jo Iozzio / The influence of Liberation Theology within the pastoral and moral tradition of the Catholic Church has been formative to the contemporary understanding of Catholic Christianity. As a Redemptorist Missionary, the rich tradition of liberation theology is significant. The Constitution and statutes (CS) of the Congregation of the Most Holy Redeemer, the guiding document of our apostolic life, explicitly embrace the concept of liberation and the preferential option for the poor. The description of the Gospel of Salvation in article one of the the CS provides the Redemptorist missionary's understanding of the Gospel of Salvation. Article one defines how the work of evangelization is to be understood. The Constitution states: "The Congregations' mandate to evangelize the poor is directed to the liberation and salvation of the whole human person. The members have a duty to preach the Gospel explicitly and show solidarity with the poor by promoting their fundamental rights to justice and freedom." In chapter one we will examine the theory of Liberation Theology presented by Gutierrez. In that discussion, important concepts, such as theological praxis, virtue ethics and the important influence of Thomism and the legacy of virtue theory in the Catholic tradition will be presented. We will also bring into the dialogical dynamic what contemporary virtue theory brings to the context of liberation idealogy. It is through this dialogue of tradition and contemporary critique and response that we will roughly sketch the context of our theological discourse. Chapter two will engage the virtue of Charity as the foundation virtue of Gutierrez's theology of liberation. Here we will engage how Thomas Aquinas' presentation of the virtue of charity and Alphonsus Liguori's pastorally practical approach to the virtue of charity illuminate how Gutierrez engages the virtue of charity in his theology. This chapter will take these three theological points of reference to present how Gutierrez understands the onnection betwwen the virtue of charity and Christian praxis. Through this necessary connection of charity, Christian praxis we will examine Gutierrez's understanding of political charity, and how Chritistian spirituality is a constituent element of political charity and how political charity becomes an eschatological prophetic witness to the liberation of the whole person. It is through this eschatological spirit of political charity that charity becomes epistemological praxis. Chapter three will follow the structure of chapter two by dialogically engaging Aquinas, Liguori and Gutierrez's praxis of the virtue of prudence. We will also examine how prudence is reflected in scripture and how the formation of conscience in the Alphonsian tradition helps us to understand how Gutierrez's theological perspective uses the virtue of prudence through the relationship between conscientization and prudence in the context of liberation theology. The conscientization of a community is the manifestation of prudence as a social virtue. Thus, we will discuss how this dynamic demonstrates the virtue of prudence as a cultural action and a radical form of Christian praxis, which consequence is a metanoic movement of conscience through prudence. The final chapter will conclude this work by examining the implication of political charity and the heuristic praxis of conscientization of prudence, particularly in the context of the Redemptionist missionary. It is towards this end, the practical application of these theological reflections where the fruit of this theological dialogue will find value and will hopefully be an aide to the movement toward the liberation of the whole person. / Thesis (STL) — Boston College, 2023. / Submitted to: Boston College. School of Theology and Ministry. / Discipline: Sacred Theology.

Thesis advisor: Brian Dunkle / Thesis advisor: Catherine M. Mooney / Every generation encounters moral problems. Thus, designing an ethical standard or a moral guide for any generation has been a major concern for great minds who believe in a genuine pursuit of happiness through virtuous life. Ancient philosophers like Socrates, Plato, Aristotle, and the Stoics debated on this in their time by acknowledging essential virtues such as wisdom, courage, justice, and temperance as moral principles. Marcus Aurelius Cicero followed the moral principles of these ancient Greek philosophers and, to encourage young Romans aspiring for leadership positions, wrote a book titled De Officiis, a handbook on duty and responsibility. Ambrose of Milan, a statesman turned churchman, who also studied the pagan virtues of these Greek philosopher and the work of Cicero, wrote De Officiis Ministrorum, a handbook on duty for clergy, religious, and Christians of his diocese. Ambrose adopted and adapted the pagan virtues into Christian virtues. The virtues of prudence and courage are critical virtues among the cardinal virtues that Ambrose analyzed in his work using biblical exemplars as models for Christians of his time. The current situation in Nigeria needs a reconsideration as corruption and other moral vices have occupied the central stage in Nigeria. Highlighting Ambrose's virtue theory and teaching on prudence and courage as part of daily catechesis and homily will be necessary for the development of moral consciousness and values among the Christians and non-Christians in Nigeria. This work traces the historical development of virtue theory from ancient times to the time of Ambrose. It uses historical analysis to bring forward the Christian virtues taught by Ambrose and their exemplars, and argues for emulation of these tremendous biblical exemplars and suggests modern and local exemplars from the Nigerian perspective and Africa at large. / Thesis (STL) — Boston College, 2023. / Submitted to: Boston College. School of Theology and Ministry. / Discipline: Sacred Theology.

Qu'est-ce que la prudence du juge ? La question n'est pas nouvelle, mais les auteurs s'intéressent plus souvent aux raisons de la prudence (le pourquoi) qu'à la manière de cette prudence (le comment). Dans cette recherche, nous optons pour la seconde approche : la prudence est un ensemble de techniques utilisées par le juge. Quelles sont ces techniques, ces doctrines de prudence ? Certaines comme la société divisée ou la question politique, mettent à mal l’idée même de pouvoir judiciaire. D’autres comme le litige juridique ou la disposabilité, empêchent l’accès au tribunal. Et dans le procès de la norme si particulier qu’est le contrôle de constitutionnalité, certaines permettent au juge d’éviter la question qui lui est posée, d’éviter de regarder le texte de loi que l’on lui demande de sanctionner, et surtout d’éviter de regarder la constitution. Nous présenterons ces doctrines et leurs origines diverses. Elles sont américaines, allemandes, françaises et pour les plus créatives d’entre elles, japonaises. Si le juge japonais est considéré comme l’un des plus prudent du monde pour n’avoir en soixante ans procédé qu'à une dizaine de déclaration d'inconstitutionnalité conduisant à l’annulation de la norme, si 90% des contentieux administratifs se soldent par une victoire de l’état, la raison et la manière se trouvent dans ces doctrines / What is the judge's prudence? The question is not new, but the authors are more interested in the reasons of prudence (the why) than in the way of this prudence (the how). In this research, we opt for the second approach: prudence is a set of techniques used by the judge. What are these techniques, these doctrines of prudence? Some, such as divided society or political issues, undermine the very idea of the judiciary. Others, such as legal interest or disposability, prevent access to court. And in the particular lawsuit of the norm that is the control of constitutionality, some allow the judge to avoid the question put to him, to avoid to look at the text of law that one asks him to sanction, and especially to avoid looking at the constitution. We will present these doctrines and their diverse origins. They are American, German, French and for the most creative of them, Japanese. If the Japanese judge is considered one of the most cautious in the world to have strike down in only 60 yeans a handful of statutes, if 90% of the administrative disputes result in a victory of the state, reason and manner are found in these doctrines

In the Czech accounting standards is defined only a general obligation of entities to account for the reduced value of the property and there is no contained detailed instructions for calculating impairment. In contrast, international accounting standards contain detailed requirements for impairment tests. It specifies when and how tests assets, how to account for impairment losses and indicate the conditions for reversal of these losses.

Thesis (Ph. D.)--University of California, San Diego, 2009. / Title from first page of PDF file (viewed June 16, 2009). Available via ProQuest Digital Dissertations. Vita. Includes bibliographical references (p. 101-113).

The thesis is concerned with prudence principle in accounting - especially with provisions and impairment of assets. The thesis focuses on comparison of IAS/IFRS requirements and the czech legislation.