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Julia Annas: Being Virtuous and Doing the Right Thing
Annas begins by describing the orthodox way of doing ethics in the twentieth century. The standard aim of ethical theory, she maintains, has been the search for a decision procedure - i.e., a specific set of instructions for how to act that applies to everyone in the same way. Annas believes that this "manual model" of ethics should be rejected, and replaced with the approach offered by virtue ethics.
Before turning to her virtue-based approach, Annas offers three main criticisms of the manual model of ethics. First, the manual model predicts there could be moral savants. But, unlike in mathematics, there are no moral savants. Children are moral idiots. Second, the manual model makes possible a person brilliant at giving moral advice, while having a character and values that are morally detestable. But this, Annas claims, is absurd. Third, and most importantly by Annas's lights, the manual model of morality give specific and decisive answers concerning what we should do - i.e., we are told what to do. But we do not want morality dictating our lives around. Aren't we, Annas questions, losing an important sense in which we should be making our own decisions? Virtue ethics, Annas claims, avoids these problems.
According to Annas, we should think of becoming virtuous on the lines of learning to be a builder. To become a better builder you start by picking a role model and copying what she does. Slowly, you learn to build better, engaging in the activity in a way which is less dependent on the examples of others and expresses more understanding of your own. Finally, you progress from piecemeal understanding of building to a more unified understanding of building. You have, that is, become a good builder. Being morally good, Annas argues, proceeds in this same way. We look to virtuous human beings, and the practical wisdom they demonstrate, so that we too can become virtuous - doing the right thing, for the right reasons, with the right motive. In short, we learn to live virtuous lives by acting as the virtuous person acts, until we can grasp what virtue demands for ourselves. Thus, just as what is right for one acquiring a skill depends on her stage of development, the morally right action differs depending on where the agent is in her development of a virtuous character.
-Annas claims that learning to be moral is like acquiring a practical skill.
Trained Workers
Personnel who have received specific training to perform their job duties effectively and efficiently.
Variances
Differences between planned or standard costs and actual costs, analyzed to understand and manage costs within financial planning.
Direct Materials Purchases Variance
The difference between the actual cost of direct materials purchased and the expected (or standard) cost of those materials.
Variable Overhead
Costs that vary with production volume but are not directly tied to specific production units, such as utilities for the manufacturing plant.
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