The purpose of the present study is to examine the attitudes of Portuguese chartered accountants with respect to questions of ethical nature that can arise in their professional activity. Respondents were asked to respond to the Ethics Position Questionnaire developed by Forsyth (Journal of Personality and Social Psychology 39(1), 175–184, 1980), in order to determine their idealism and relativism levels. Subsequently, they answered questions about five scenarios related to accounting practices, with the objective of measuring their ethical judgments. Based (...) on the idealism and relativism levels of our respondents, they were classified into one of four groups, representing different ethical ideologies (absolutism, exceptionism, subjectivism, and situationism). The results indicated that age was the major determinant of relativism. Contrary to previous research, older respondents revealed themselves significantly more relativistic than younger ones. Gender seems to be the most important determinant of ethical judgments; against expectations, men evidenced significantly stricter judgments than women in two of the five scenarios. Findings also indicated that respondents’ ethical judgments did not differ significantly based on their ethical ideology, supporting the idea that ethical ideology is not an important determinant of ethical judgments. (shrink)

This pioneering book presents a reconstitution of Charles Sanders Peirce philosophical system as a coherent architecture of concepts that form a unified theory of reality. Historically, the majority of Peircean scholars adopted a thematic approach to study isolated topics such as semiotics and pragmatism without taking into account the author’s broader philosophical framework, which led to a poor and fragmented understanding of Peirce’s work. In this volume, professor Ivo Assad Ibri, past president of The Charles Sanders Peirce Society and a (...) leading figure in the Brazilian community of Peircean scholars, adopts a systemic approach to Peirce’s thought and presents Peirce’s scientific metaphysics as a deep ontological architecture based on a semiotic logic and on pragmatism as criteria of meaning. Originally published in Portuguese, this book became a classic among Brazilian Peircean scholars by presenting a conceptual matrix capable of providing a clear reference system to ground the thematic studies into the broader Peircean system. Now translated to English, this reviewed, amplified and updated edition aims to make this contributions available to the international community of Peircean scholars and to serve as a tool to understand Peirce’s work in a more systemic way by integrating concepts such as experience, phenomenon, existence and reality, as well as theories such as Chance, Continuity, Objective Idealism, Cosmology and Pragmatism, in a coherent system that reveals Peirce’s complex metaphysical architecture. "As the philosophical reputation of Charles S. Peirce continues to rise to first-tier prominence in the history of American philosophy, Ivo Ibri’s Kósmos Noetós assumes a unique status in both a pioneering and a magisterial work of transcontinental Peirce scholarship. This original work of this internationally renowned scholar and editor, and Professor of Philosophy at the Pontifical Catholic University of San Paulo, penetrates to the heart of Peirce’s architectonic system of phenomenological, metaphysical, and semiotic categories which heuristically characterize our world as “a universe perfused with signs.” Ibri’s own synergistic commentary on the radiating registers of Peirce’s cosmogonically and pragmatistically conceived “one intelligible theory of the universe” also instructively contributes to the illumination of significant nodes of interface with a range of relevant theoretical trends in the contemporary academy; as well, it places Peirce in the company of such thinkers as Plato, Aristotle, Plotinus, Kant, and Schelling who preceded Peirce in providing a legacy of first-tier reasoning on our intelligibly developing world. Kosmos Noetos impresses as Ibri’s pure, lucid, passionately thought-loving, philosophical articulation of his own and as the indispensable prolegomena to all future Peirce studies." David Dilworth, State University of New York at Stone Brook – USA "Ivo Ibri has offered us in this exquisite work a framing of the inner logic of Charles S. Peirce's core metaphysical vision and its existential implications. It is a deep and nuanced exploration of the internal dynamics of Peirce’s central metaphysical categories, developed through rigorous and detailed attention to the evolution of Peirce’s thought on the ‘vitally important topics’ of the appearing, the reality, and the intelligibility of the world. The two-leveled format of the book, an intricate weaving of Peirce’s texts and discursive elaboration and linkage by Ibri, gives it a distinctive feel and is the bedrock of its value. The book is a remarkable combination of presentation and analysis. It is informed by Ibri’s deep philosophical culture and is a gentle and convincing argument for the centrality of metaphysics in understanding Peirce’s thought. It offers in a new way indispensable suggestions for our own attempts to think about our places in an evolving universe with the aid of Peirce and offers threads of thought to be followed up by others." Robert E. Innis, University of Massachusetts Lowell – USA. (shrink)

Originally published in 1992 in Portuguese, the English translation of the 2015, updated edition of Kósmos Noetós will open Ivo Ibri's fine book to a wider audience. The book ventures into the most difficult territory of Peirce's body of work. The topics of Prof. Ibri's study include the more recondite matters of Peirce's objective idealism, synechism, tychism, cosmology, and the accounts of reality. Starting with the phenomenology, Ibri attempts a coherent picture of Peirce's metaphysics, using the results to provide (...) an interesting interpretation of Peirce's pragmatism.The book is divided into three major sections: the World as Appearance, the World as Reality, and the Knowable World. In a very nice exegesis of... (shrink)

This essay intends to explore the ontological consequences of Vilém Flusser’s philosophy of language that he introduced in his first works, written in Portuguese and published in Brazil. This paper will critically examine its main topics: his definition of speech as an act and language as an expanding human presence in the cosmos; linguistic performance as the most dignifying human characteristic and the identification of reality with language; and finally, the thesis that language creates, shapes and disseminates reality. Starting (...) out from an instrumental definition of language, Flusser is compelled to define the world as secondary in relation to language. This paper tries to examine the underlying tensions or paradoxes of such a position as part of Flusser’s dramatic rhetoric strategy, exploring the dangers of an extremely idealistic position sustaining the project of a linguistic ontology. (shrink)

The article examines the ways in which humour twists regular euphemism use. Based on the classical fields of euphemisms anchored in religion, aesthetics, social politics, and amorality, it identifies the characteristics of their twisted variants with a humorous component: playing-with-fire euphemisms that jocosely provoke supernatural forces, innuendo euphemisms that entertain, mocking euphemisms that make fun of others in a teasing or demeaning way, and idealistic euphemisms that uncover obfuscating language and negative realities. Using English, German, French, Italian, Portuguese, and (...) Spanish euphemisms of different periods and genres, the article analyses the intentions, origins, motives, functions, and styles of humour, differentiates between symbiotic and parasitic twists, and thus provides a typology of twisted euphemism use. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Semiotics and Pragmatism: Theoretical Interfaces by Ivo Assad IbriRobert E. InnisIvo Assad Ibri Semiotics and Pragmatism: Theoretical Interfaces Springer, 2022, xxvii + 341 pp., incl. indexIn the chapter on 'The Heuristic Power of Agapism in Peirce's Philosophy' in his recent book, Semiotics and Pragmatism: Theoretical Interfaces, Ivo Ibri points out that access to Peirce's work requires something on the part of the reader that is "not readily available (...) in everyone's spirit: a sense of poetry, an aesthetic sensitivity that will, ultimately, become the sharpest and strongest tool to penetrate the deepest meaning of his philosophy" (116). Such a sensitivity is manifested in Ibri's own responsiveness to Peirce's accounts of the permeating qualities of things in a dynamic universe of emerging novel orders and patterns. Ibri's book presents the record, indeed the culmination, of a well-known and wide-ranging long-term engagement with the work of Peirce. It makes available in English translation the contents of the two-volume [End Page 257] collection of his papers in Portuguese published in 2020 and 2021, although a number of them were originally published in English. The title of the book indicates the dynamic triadic nature of Ibri's central Peircean themes: semiotics and pragmatism and their theoretical as well as historical 'interfaces.'Paradoxically, taken alone, the book's main title, 'Semiotics and Pragmatism,' gives no indication that it is principally about Peirce. The reason, I think, is that there is an interwoven duality of, or tension between, the tasks that Ibri has taken upon himself to accomplish in the intellectual journey manifested in the book's contents: (a) Thinking about Peirce, on the one hand, and (b) Thinking with and through Peirce, on the other. This duality of tasks accounts both for the expository and argumentative richness of Peircean themes and the accompanying sense of intellectual engagement and exploration as they are taken up in the various parts of the book: art as an articulated realm of 'nameless things,' the presence of a poetic ground and its links to Schelling in Peirce's philosophy, the nature of abduction and of agapism as heuristic principles, the scope of Peirce's theory of signs and interpretants, the theory of beliefs and the intellectual dangers and poverty of dogmatism, the nature of habits and rational conduct, the centrality of the categories for Peircean pragmatism and objective idealism, the relations between pragmatism, pragmaticism, and neopragmatism, and other technical and subsidiary topics of current social and political importance. The discussion of these themes involves wide-ranging and generous linkages to other parallel discussions that support or expand Ibri's own positions and existential commitments.Ibri frames in a variety of ways the inextricably intertwined strands of semiotics and pragmatism (or pragmaticism) in Peirce's work and argues forcefully in other chapters for Peirce's metaphysical vision of an emergent creative universe marked by the "infinite faces of chance" (122), a vision rooted in Schelling's objective idealism and in scientific discoveries of the 19th century. The organization of the book is thematic and does not develop in linear fashion as a treatise. It can be seen as sequence of engagements or as a series of analytical spirals in which the topics and issues of the book, focused on Peirce's heuristic fertility, are taken up in a kind of dialectical dance of 'retrievals and continuations,' leading inevitably, as Ibri points out, to a high number of repetitions and recapitulations. This is partially due to each chapter in the book, while free standing, functioning as a heuristic device for exploring and arguing for the nature and power of Peirce's interlocking main positions and their shared conceptual underpinnings.In a stimulating chapter on 'The Poetics of Nameless things,' Ibri writes that the Peircean claim of a "correspondence between external and internal worlds" is the "deepest root of pragmatism" (60). This root gives rise to a system of spiraling tendrils marking the growth of the [End Page 258] Peircean philosophical project. We can think of the chapters of Ibri's book as themselves spiraling, and at times entangled, analytical tendrils that support the growth of our... (shrink)

Translation from the Latin into Portuguese, with extensive introduction and notes, of Dietrich of Freiberg's De origine rerum praedicamentalium, Chapters 1 and 2. This text, a late medieval treatise on reality and human cognition (or human cognition and reality), is a particularly hard nut to crack; hence my having translated it (O.K., I also enjoyed the Latin part).

Translation from the Latin into Portuguese, with extensive introduction and notes, of Dietrich of Freiberg's De origine rerum praedicamentalium, Chapter 5. This text, a late medieval treatise on reality and human cognition (or human cognition and reality), is a particularly hard nut to crack; hence my having translated it (O.K., I also enjoyed the Latin part).

Disturbed by these acrimonious arguments, the authors - former colleagues and university-press board members - embarked on an ambitious project to reexamine a number of major literary and philosophical works dealing with the liberal arts and education. With their discussions ranging from Plato to Rousseau, from Cicero to Vico, from Erasmus to Matthew Arnold, Sousa and Weinsheimer offer not a history of education philosophy but an examination of the present.

Originally published in 1982, the aim of this book is a controversial one - to refute, by the most rigorous philosophical methods, physical realism and to develop and defend in its place a version of phenomenalism. Physical realism here refers to the thesis that the physical world is an ingredient of ultimate reality, where ultimate reality is the totality of those entities and facts which are not logically sustained by anything else. Thus, in arguing against physical realism, the author sets (...) out to establish that ultimate reality is wholly non-physical. The crucial elements in this argument are the topic-neutrality of physical description and the relationship between physical geometry and natural law. The version of phenomenalism advanced by John Foster develops out of this refutation of physical realism. Its central claim is that the physical world is the logical creation of the natural constraints on human sense-experience. This phenomenalist perspective assumes that there is some form of time in which human experience occurs but which is logically prior to the physical world, and Foster explores in detail the nature of this pre-physical time and its relation to time as a framework for physical events. This book was a major contribution to contemporary philosophical thinking at the time. (shrink)

Samuel Rickless presents a new account of Berkeley's controversial argument, and suggests it is the philosopher's greatest legacy: not only is it valid, but it may well be sound.

This article intends to analyze the performance and the efficiency of companies and to identify the key factors that may explain it. It was selected a sample with 15 enterprises: 7 Portuguese and 8 Ukrainian ones, belonging to several industries. Financial and non-financial data was collected for 6 years, during the period of 2009 to 2014. Research questions that guided this work were: Are the enterprises efficient/profitable? What factors influence enterprises’ efficiency/performance? Is there any difference between Ukrainian and (...) class='Hi'>Portuguese enterprises’ efficiency/performance, which factors have more influence? Which industrial sector is represented by more efficient/profitable enterprises? The main results showed that in average enterprises were efficient with low level of profitability. According to gained results several indicators were highlighted so that companies would pay more attention to them. (shrink)

Past philosophical ideas about arts influence contemporary artistic practices. We still use traditional Idealist concepts, such as the autonomy of art or the subjective expression of the artist. At the same time, today_s art often attacks and abandons Idealist thinking. The author of this book analyses this relation between the Idealist conception of the arts including literature and present-day reality. The aim is to create a link between past and present artistic practices and theoretical, philosophical thinking. The author also questions (...) the Idealist notions of history and the relation between the theoretical, the aesthetic and the practical, and seeks new ways to deal with the relation between the past and the present. (shrink)

The two objectives of this text are: to offer a general exposition on the originality of the Phenomenology of the Spirit of Hegel in the trajectory of German Idealism, and to outline a more specific presentation on the role of the last chapter of this work, dedicated to “absolute knowledge”, in the argumentative strategy of that science of the experience of conscience. The meaning and role of the concept of Absolute in Hegel and its historical development is studied, especially from (...) its difference with Schelling’s philosophy. (shrink)

Whilst agreeing with Robert Pippin that Hegel undertakes his philosophical enterprise in light of Kant's insights into the failings of pre-critical metaphysics, this paper outlines the shortcomings of Pippin's Hegel interpretation by contrasting what I call 'apperceptive idealism' on the one hand with 'transcendental ontology' on the other. By privileging subject over substance, Pippin commits Hegel to an ontologically modest form of Kantianism that, in missing how reality as a whole is the main topic of Hegel’s philosophy, leaves no room (...) for a crucial Hegelian task, namely accounting for the presence of self-conscious thinking in nature. Appreciating the nature of Hegel's true ambitions whilst remaining aware of how his Logic maps a 'realm of shadows', opens up the possibility of understanding his philosophy as forging a middle path: Hegel is neither the subjective idealist of Pippin's interpretation nor the advocate of a revival of first-order metaphysical theorising depicted by so many of Pippin's critics. (shrink)

This book examines Heidegger's controversial relation to politics as it grows out of his understanding of his predecessors in German Idealism, most notably, Hegel. This way of developing a dialogue between Heidegger and Hegel on the issue of politics provides an important context for questioning the former's link with National Socialism. Yet the book does not simply condemn Heidegger for his Nazi involvement nor claim that his thinking is free from dangerous political implications. On the contrary, a second level of (...) questioning asks whether Heidegger's philosophy can be appropriated in alternative contexts which permit the affirmation of democratic principles. Thus the book concludes by examining the import which Heidegger's thought has on cultivating such democratic motifs as freedom of speech and civil disobedience. The book is especially of interest to advanced undergraduates, graduate students, and scholars in the areas of German idealism, phenomenology, social and political philosophy, and the history of philosophy. (shrink)

In Free Market Fairness, John Tomasi defends classical-liberal principles not because of real-world considerations but on ideal-theoretic grounds. However, what constitutes a sufficiently “ideal” ideal theory is debatable since, as Tomasi shows, regimes that range from laissez faire to heavily interventionist can all be classified as legitimate from the perspective of ideal theory. Conversely, if ideal theory can allow for realistic constraints, as Rawls does, then we should recognize that even under ideal-theoretic conditions, political actors face logistical, epistemic, and motivational (...) challenges that only intensify in the real world, where questions of feasibility become paramount. (shrink)

Utilitarian ethics and metaphysical idealism, especially of a Bradleyan sort, are not usually thought of as natural allies. Yet when one considers that it is a crucial part of utilitarian doctrine that the only genuine value is experienced value and almost the definition of idealism that for it the only genuine reality is experienced reality one should surely suspect that the two views have a certain affinity. The essential impulse behind utilitarianism is the sense that the only criterion of something (...) really being intrinsically good is that it feels good. To the ordinary man to say that something feels good is much the same as saying that it is a pleasure, so that for him it is a small step from identifying good with what feels good to identifying it with pleasure. It suggests itself, then, that the utilitarian is essentially one who thinks that, so far as the good goes, esse ispercipi. In that case the utilitarian is an idealist about value. It does not follow that he should be an idealist about things in general, but it does suggest the converse, that the idealist about things in general might be expected to be a utilitarian in his ethics. (shrink)