R. M. Hare: Freedom and Reason

question 30

True/False

R. M. Hare: Freedom and Reason
Hare argues that moral judgments are universalizable and prescriptive. That is, he claims that to genuinely make a moral judgment, one must be willing to universalize that judgment-if you claim that another person ought not do x, you must also be willing to admit that you ought not do x if faced with the same circumstances. Furthermore, he maintains that moral judgments are characteristically prescriptive, such that making the judgment "I ought to do x" involves (among other things) accepting the prescription "Let me do x."
Given these two features of moral judgments, Hare develops a theory of moral reasoning that parallels scientific reasoning. Like scientific reasoning, moral reasoning involves assessing general principles by attempting to falsify their particular consequences. While scientific hypotheses can be falsified only by actual observations, however, Hare claims that moral principles can be reasonably rejected on the basis of merely supposed cases. Thus, to test the principle "creditors always ought to imprison their debtors," we need not find a case that contradicts the principle; it is sufficient if we can imagine a case in which a creditor ought not to imprison a debtor.
In Hare's view, moral reasoning involves four necessary ingredients: (i) a knowledge of all the relevant facts of the case, (ii) an appreciation of the logical framework provided by the constraints of universalizability and prescriptivity, (iii) a set of inclinations, and (iv) the power to imagine what it is like to be in the shoes of others. To discover what we morally ought to do, we must ask whether we would be able to universalize the principles we are inclined to accept. Hare concludes by considering how one might try to escape from the type of moral arguments he advocates. He concludes that although we can often rationally persuade others to adopt our moral views, it might be impossible, even in principle, to do so when dealing with people who have very unusual inclinations.
-Hare argues that moral principles can be rationally rejected only on the basis of observation.

Understand the criteria for determining if a contribution is conditional according to FASB guidelines.

Prepare financial statements and schedules for not-for-profit entities, incorporating public support and donated services or goods.

Understand and apply the accounting for restricted donations and their specific uses within not-for-profit entities.

Comprehend the accounting implications of donor restrictions and how to record them properly.

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Definitions:

Income Effect

The change in an individual's consumption resulting from a change in their real income, affecting their purchasing power.

Normal Good

A type of good for which demand increases as the income of individuals or the economy grows.

Substitution Effect

The substitution effect occurs when consumers replace more expensive items with less costly alternatives.

Income Effect

A change in the quantity demanded of a good or service as a result of a change in real income (purchasing power).