HESBURGH LECTURE SERIES 2013 Program - Alumni Association ...

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Juan Rivera, Ph.D. Associate Professor, Accountancy; Fellow, Kellogg Institute for International Studies Biography Juan Rivera is a certified public accountant. His areas of expertise are international financial reporting, foreign exchange risks and hedging mechanisms, and international taxation. He has been the recipient of two Fulbright Fellowships, one from Panama in 1986 and one from Mexico in 2001. In 2004 he received a three-year grant from the U.S. Agency for International Development to promote entrepreneurship and markets for small-scale agricultural producers in Mexico. He also is the lead editor of the book NAFTA and the Campesions: The Impact of NAFTA on Small Agricultural Producers in Mexico and Prospects for Change, published by Scranton University Press in December of 2008. Lectures The Adoption of IFRS by Public Corporations in the World Since 2005, the EU countries require public corporations to prepare their financial statements according to International Financial Reporting Standards (IFRS), which are now applied in over 120 countries. While the international trend is to adopt IFRS, U.S. corporations still have to follow accounting principles issued by the Financial Accounting Standards Board (FASB). Currently, there is a concerted effort to converge IFRS with U.S. Generally Accepted Accounting Principles and in 2011 the SEC is scheduled to decide on the matter. The Foreign Corrupt Practices Act (FCPA) The Foreign Corrupt Practices Act (FCPA) is a U.S. federal law that prohibits U.S. corporations from paying bribes to foreign officials and political parties to bring favors or benefits to the bribing company. The SEC and the U.S. Department of Justice are the agencies in charge of enforcing compliance with this federal law, which prescribes severe penalties for its infringement. In recent years, other countries have followed the example of the U.S. in trying to eliminate the practice of bribes and illegal payments by their business in foreign countries. The Sarbanes Oxley Act (SOX) of 2001 and Transparency in Corporate Financial Reporting The SOX Act was a response by Congress to accounting and corporate scandals of the 1990s (Enron, Adelphia, Worldcom, etc.). It created the Public Corporations Accounting Oversight Board (PCAOB), an SEC recognized agency that monitors corporate financial reporting and oversees the work of U.S. public accounting firms. The SOX legislation and the PCAOB it created aim to protect U.S. investors through mechanisms to prevent corporate financial fraud and accounting misrepresentation. 86 The Hesburgh Lecture Series, 2013 Program Categories Business, Ethics, Government
Mark W. Roche, Ph.D. Rev. Edmund P. Joyce, C.S.C., Professor, German Language and Literature; Concurrent Professor, Philosophy; Fellow, Nanovic Institute for European Studies Biography Mark W. Roche is the Rev. Edmund P. Joyce, C.S.C., professor of German language and literature and concurrent professor of philosophy. He served as the I. A. O’Shaughnessy Dean of the College of Arts and Letters from 1997 to 2008. Categories Lectures Art/Architecture, Education, Spirituality Faith, Doubt, and Reason Why do so many educated persons lose their faith? What arguments seem to speak against religion, and how are these arguments to be weighed? The presentation considers these issues along with the questions, “what paths to religion exist for the educated person?” and, “which seem to be the most promising?” What Are We to Make of the Ugly in Art? Within modern art, the concept opposite the beautiful, the ugly, has gained a strange prestige–what are we to make of this fascination with the ugly? What is its greatness and what are its limits? What has been the special role of Christianity in this development? How can a work that portrays physical or moral ugliness, whose form is distorted, and whose parts seem to be at odds with one another be considered great art? In evaluating controversial art, how can we distinguish between great art that integrates the ugly and bad art? The lecture includes images from both Christian and modern art. “What’s So Funny About a Joke?” This entertaining presentation interlaces a number of jokes with an analysis of the greatness and limits of Freud’s theory of jokes. For Freud, erotic and aggressive jokes are the most interesting, insofar as they express our unconscious impulses. It then supplements Freud with reflections on the ways in which jokes play with various kinds of paradoxes. Why Choose the Liberal Arts? This presentation considers three partly overlapping grounds of a liberal arts education: first, its intrinsic value, or the distinction of learning for its own sake, the sheer joy associated with exploring the life of the mind, and asking the great questions that give meaning to life; second, the cultivation of those intellectual virtues that are requisite for success beyond the academy, a liberal arts education as preparation for a career; and third, character formation and the development of a sense of vocation, the connection to a higher purpose or calling. The Hesburgh Lecture Series, 2013 Program 87
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Notre Dame Alumni Clubs 100 Eck Cen
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Gilberto Cárdenas ’72 M.A., ’7
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Charles Crowell, Ph.D., ’70 Assoc
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