This research is motivated by the criticism levelled at the academic community for its failure to incorporate sufficient ethics education into the accounting curriculum :53–71, 2004; Madison and Schmidt 2006). The inclusion of ethics decision-making frameworks by professional bodies in their codes of conduct or as a standalone tool and the encouragement of their use as a part of ethics education to help students to identify and think through ethical issues in a business context has been subject to very limited (...) research to date. The aim of this study is to provide evidence of the impact of providing a framework on its own and providing a framework as part of a comprehensive integrated ethics education component of a first-year unit of study, on accounting students’ ethical sensitivity and judgment. Results indicate that providing students with a framework only does not increase students’ ethical sensitivity but does support their ethical judgment. In contrast, the integrated ethics component does increase student’s ethical sensitivity, however, an unexpected finding of this study is that increases in students’ ethical judgement are greater if they have not been previously exposed to the framework. Taken together, our findings suggest that it is the framework that has a significant impact on students’ ethical judgment, while an integrated ethics education can expose students to a range of ethical issues and thereby improve their ethical sensitivity, a critical component which initiates the ethical decision-making process. (shrink)

This study examines the impact of the strength of an accounting firm's ethical environment on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial 'between subjects' experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in respect of an inventory writedown. Based on prior research, and as (...) hypothesized, participants possessing greater auditing experience made higher quality technical judgments. While there were no significant differences between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. (shrink)

Knjige Predraga Fincija "Poetofilozofski eseji" i "Umjetnost uništenog" – sličnog stila i tematski komplementarne – daju nam jedinstvenu predodžbu o njegovu načinu pisanja. U "Poetozofskim esejima" tretira sam subjekt filozofije na najvišoj razini općenitosti, dok je druga knjiga, "Umjetnost uništenog", izgrađena na njegovoj povezanosti sa konkretnim zadatkom: tema holokausta i nesposobnost čovječanstva suočiti se i razmotriti holokaust na odgovarajući način. Umjetnost koja bi uspjela u takvom zadatku, estetika, kao i kritika, mora rješenja tražiti izvan klasičnih, tradicionalnih kriterija. Pristup »temeljnom pitanju« (...) indirektno se bavi našom sposobnošću za suočavanjem s budućnosti svijeta, svijeta u kojem volja za dominacijom dominira nad demokratskim kvalitetama. Uz središnje teme, autor otvara brojna relevantna pitanja poput stabilnosti identiteta, povezanosti između tradicije i potrebe za prilagodbom, doma i strane zemlje, individue i domovine, raznolikosti i stava prema različitom, ograničenja kulturnih kodova i etičkih vrijednosti i vlasništva nad istinom.Predrag Finci’s books "Poetosophic Essays" and "The Art of the Destroyed" – of similar style and topic complementarity – give us coherent idea of his handwriting. The first one, "Poetosophic Essays", treats the subject of the philosophy itself at the highest generality level, and the second one "The Art of the Destroyed" is built on its relations with concrete task: the theme of holocaust and the incapability of manhood to face it and treat it in the appropriate way. The art which would succeed in such a task, and the aesthetics and the criticism as well, should search for the solutions out of the classical, traditional criteria. Approach to “the basic issue” indirectly treats our qualification to face the future of a world in which the will for domination dominates over democratic quality. Besides central themes, the author opens many relevant issues such as the (in stability of the identity, relationship between the tradition and the need for adaptation, the home and foreign country, the individual and the homeland, diversities and attitude towards the different, the limitations of the cultural codes and ethic values and the property over the truth. (shrink)

Selon une psychologie empiriste, aucune vie mentale inconsciente n'existe ; la conscience devrait être vue comme intérieure au sujet. Au contraire, la psychologie idéaliste soutient une philosophie de l'inconscient (et non pas de l'inconscience). La multiplicité et la finalité ne sont pas représentables comme des produits de l'évolution ou du destin des individus ; notre image du monde est conscience du monde. Nietzsche (1874), le premier, réagit contre cette thèse ; il y voit un tourbillon de consciences étroites : "l'homme (...) historique qui se laisse transformer en miroir historique." La psychologie idéaliste tendrait-elle vers une idolâtrie de l'histoire ? Il nous semble qu'une éthique et une philosophie sociale idéalistes, bâties sur les principes du droit, aident à former des hypothèses plausibles, notamment celle d'une solidarité inconsciente. L'expérience moniste d'unité entre notre représentation et notre volonté peut plaider pour une compréhension du monde sur le terrain de valeurs axiologiques, sans maladie historique. Elle explique une soif universelle de culture et de religion. Réexaminons l'utilité et l'inconvénient d'élargir la reconnaissance réciproque des sujets, vers un don de soi au monde. (shrink)

This article argues that eighteenth-century theatrical reviews and biographical descriptions equate the physical decline of the aging actress with the loss of her identity. It analyses disappearing selfhood through an investigation of the intersection of gender and age in William Hazlitt’s essays on retiring players: namely, “Miss O’Neill’s Retirement,” “Mr. Kemble’s Retirement,” and “Mrs. Siddons’ Lady Macbeth.” In these essays, Hazlitt suggests that the actress only maintains her public identity through an early departure from the stage. This is enforced by (...) societal understandings of normative and desirable femininity as youthful. To emphasize the feminine loss that accompanied aging, Hazlitt and his contemporaries would often juxtapose a player’s physical body with those of younger players, as well as with the memory—or ghost—of its own younger form. (shrink)

Druga knjiga Petrićeve Pancosmije potpuno nam otkriva što je Petrić mislio de continuo ili de divisibilitate quantitatis te nam ujedno nudi mnoge detalje Petrićeve neuspješne strategije pri osporavanju Aristotelovih pojmova neprekidnine i potencijalne beskonačnine. Prigovarajući Aristotelu, Petrić i ne htijući upozorava na glavne domete Aristotelova nauka o neprekidnini, ali nudi svoja, drugačija rješenja, poput zamisli o najmanjoj nedjeljivoj crti. Iako svojim rješenjima ne uspijeva postići ono što je Aristotel blistavo postigao pojmom neprekidnine u tumačenju prirode i matematike, Petrić unutar polemike (...) s Aristotelom postavlja nova pitanja kad se bavi računom s beskonačninama i genealogijom znanosti.The second book of Pancosmia provides full insight into Petrić’s view of the continuum or de divisibilitate quantitatis, offering us many details on Petrić’s futile strategy in refuting Aristotle’s notions of the continuum and the potential infinite. In his objections to Aristotle, Petrić implicitly points the major contributions of Aristotle’s doctrine of continuum, but also submits his own solutions such as the idea of the minimal indivisible line. Although his solutions failed to bring him the results as brilliant as those of Aristotle with the notion of the continuum in the interpretation of nature and mathematics, within his polemic with Aristotle, Petrić comes forward with new questions dealing with the calculus of infinite quantities and genealogy of science. (shrink)

Filosofische speurtocht naar een verantwoorde wijze om over God te spreken, tegen de achtergrond van de huidige religieuze crisis in de westerse cultuur.

The socio-cultural dimension of creativity is an essential aspect of theoretical examinations of the phenomenon of musical creativity. Empirical research and practical experience have resulted in the need to reconceptualise and reinterpret the concept of musical creativity in education. The concept of collaborative creativity developed through the socio-cultural context itself. In school practice, collaborative creativity can be achieved among pupils, as well as among teachers who cooperate through integrative teaching, extracurricular activities, and project teaching. This paper will present some ways (...) in which to encourage collaborative musical creativity, with a special view to student experiences and the influence that collaborative creative processes have on their socialisation, motivation, and the practical implementation of acquired knowledge. The action research methodological framework was implemented in a Year 5 elementary school class during the 2017/2018 school year. The goal of the paper is to examine the potential for encouraging collaborative creativity in regular music teaching, as well as to indicate objective difficulties in undertaking this type of creative process in schools. (shrink)

Two exam thesauri De corpore universim by Josip Franjo Domin, composed of 25 theses in the field of “experimental physics”, the last published in Györ in 1785 and the first published in Pecs in 1786, saw light soon after the printing of his treatise Dissertatio physica de aeris factitii genesi, natura, et utilitatibus, and expounded the core of natural philosophy in the form of a doctrine of the structure of matter, fundamental forces in nature, and general properties of physical bodies, (...) then mechanics and doctrine of gravitation, along with the basis of chemistry and astronomy. Being published in April 1785 and April 1786, they represent a turning­point in Domin’s views in natural philosophy. In the 1785 thesaurus, Domin for the first time mentions Bošković by name, and also for the first time proposes a thesis on chemistry as science. The first mention of Bošković’s surname corresponds with Domin’s transformation from a strict Boscovichian, as confirmed in the the sauri from 1778 to 1784, into a natural philosopher who comes forth with his own insights. The thesis on chemistry as “a science subordinated to experimental physics” is the fruit of Domin’s compendium on the chemistry of gases, yet, at the same time, is a programmatic step forward: Domin refers to “the simplest principles” of the bodies as molecules. In the 1786 thesaurus Domin introduces the thesis on inertia, touchstone of the then discussions in the field of natural philosophy. Therefore, “experimental physics” suggested in the thesauri title does not imply that Domin excluded natural philosophy from his considerations. Quite the reverse: as a “professor of theoretical and experimental physics, mechanics, and agriculture”, Domin is challenged by the legacy of the natural philosophy of the epoch, notably by Newton, Bošković and two Boscovichians – Leopold Biwald in Graz and Ivan Krstitelj Horvath in Tyrnau, Buda and Pest. Thus Domin either tends to mould his views in accordance with Bošković’s natural philosophy, or departs from Bošković or Boscovichians significantly, or shifts towards the natural philosophy of Newton. (shrink)

In the commentaries on Wittgenstein's Tractatus, due attention has always been paid to the philosophy of logic contained in this work. In particular the statement that a picture and reality must have their form in common has attracted the attention of the commentators. This statement has been explained now in an extreme realistic way, now in the sense of a linguistic kantianism. Both of the interpretations have this in common that they tend to give a kind of metaphysical status to (...) this 'logical form', considered either as THE form of reality on its own or as THE objective form of language as such. In our article, we try to show that there is no place for this kind of 'hypostases' or reifications in the philosophy of the Tractatus. We point out some important arguments available in the text, to show that Wittgenstein didn't found logic on what can be termed as the objective and given structural form either of language or of reality. The point of his philosophy of logic, we argue, was not a metaphysical, but rather a pragmatical and operational one. Our argumentation is built upon what we consider to be the two basic texts of Wittgenstein's philosophy of logic, namely that we can „postulate” the truths of logic in so far as we can postulate an „adequate notation”(6.1233), and that the so called „logical constants” are not representatives : that there can be no „representatives” (in German : „vertreten”) of the logic of facts (4.0312). We first try to show that logic is not really distinct from the grammar (syntax, form) of a language which is capable to express reality in a complete and determinate way (4.123; 3.14; 3.251; 4.023; 4A66 ; 6.124; 4.002a). And to the extent that there is no meaningfull language without a signified reality related with it, there is no logic either which is not apriori and at the same time a logic applied to reality, i.e. the logic of the world. Consequently, we try to develop an interpretation of 2.16-2.18 of the Tractatus which can account for its a-metaphysical, operational conception of logic. Finally, we attempt a clarification of 5.552, a text which we consider as basic for Wittgenstein's philosophy of the „mystical”. (shrink)

This work, the most comprehensive treatment of alienation ever published, deals with the philosophical, sociological, psychological, religious, political, and literary aspects of the problem. Among the topics discussed are the lost self, the fragmented self, alienated leisure, measurements of social alienation, counterculture, anti-intellectualism, and cures for alienation.

No detailed description available for "Problèmes de la personne".

After the 'death of God', it would be a mistake to continue to think of eros in terms of a longing for possession ofthat which one is lacking, especially in matters of religion. Alongside Plato's Diotima, Kierkegaard, Levinas and even Heidegger, an alternative view of eros is proposed in which eros is gradually letting go of its possessive cravings in order to open itself for the other. In this way, eros is bent in the directionof the unselfish service of the (...) other. The question is then asked which kind of understanding of being is implied by this redirection of eros. The answer is taken from a thinking of the meaning of being in terms of self-givenness and self-outpooring in beings, for beings to be 'there'. Our being at the service of the other can therefore be seen as a following of the call of being in us to become adequate to the meaning of being itself. (shrink)

Today, we can notice a renewed interest in spirituality, often as an alternative for established religions. Does this also mean that after centuries of growing apart and mutual diffidence, our time would offer a new opportunity for a meeting between spirituality and philosophy? At first glance this seems rather improbable. The origin of the term 'spirituality' is not philosophical, but Christian. There, it means a life under the guidance of the Holy Spirit. Today, the content of a spirituality can be (...) religious as well as atheist, as some contemporary examples show. Thus it mostly expresses a craving for inner unity and universal reconciliation for human beings and for the universe. Such a spirituality testifies to a transcendency in the human and promotes a practical wisdom based on a corresponding metaphysical worldview. But it is not immediately clear what such a worldview could afford to the self-understanding of rational philosophy. Yet, the idea of human transcendency is not unknown to contemporary philosophy. In Heidegger's Being and Time, it bears the name of 'existence'. Moreover, Heidegger agrees that his philosophy of authentic existence as finite being-until-death is inspired by a 'factical ideal'. He presents his philosophy as being that lifeview in its reflexively understood meaning. Building on such a hermeneutic idea of philosophy, this article defends the view that spiritualities in general can be seen as carriers of valuable elements for an ontological understanding of the meaning of being. The article develops an understanding of being in which being is seen as a commonly shared perfection in the context of a general ontology of finite participation in being in which the world appears as the place of a lacking. This perfection comes toward us as an appeal to our freedom. That ontological awareness gives way to a reflexive assumption of spiritual attitudes such like generosity and fidelity in the context of an ontological philosophy of the meaning of human existence. (shrink)

Motivated by the call for more research on students’ perceptions of their ethical development in business education programs, this study examines students’ reflections on how their understanding of ethics was challenged and/or changed, and what facilitated the development of ethical decision-making approaches in a first-year accounting course. The results indicate that students developed more sophisticated and contextualised views of ethical issues in business, government and social contexts including the need to consider their impact on various stakeholders. Students attributed this development (...) to the various elements in the integrated course design including the real cases sourced in current newspaper articles, an ethical decision-making framework with various ethical perspectives, the reflective journal component and the ability to work in groups. These findings have implications for the design of effective ethics education programs in business. (shrink)

This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be (...) preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. (shrink)

Tijekom svoje kratke filozofske profesure na Bečkom sveučilištu i u plemićkom zavodu Collegium Theresianum , ali i potom dok je bio profesorom teologije u Beču, isusovac Josip Zanchi, riječki plemić, četiri je puta tiskao svoj udžbenik Physica particularis, koji je sadržavao raspravu iz meteorologije. U svim je tim izdanjima izlaganje o uzroku dúge započeo povijesnom bilješkom, u kojoj je sažeto prikazao de Dominisov, Descartesov i Newtonov doprinos objašnjenju dúge. Potraga za Zanchijevim izvorom u optičkim i prirodnofilozofskim djelima objavljenim nakon Newtonova (...) djela Opticks otkrila je tri newtonovca koji su također spomenuli de Dominisa: Henryja Pembertona, Voltairea i Antonija Genovesija. Njima treba pridodati i četvrtoga: Pietera van Musschenbroeka, koji je de Dominisovu ulogu u povijesti istraživanja dúge opisao pod Genovesijevim utjecajem, ali tek u posmrtno objavljenom djelu Introductio ad philosophiam naturalem .Pri sastavljaju svoje povijesne bilješke o istraživanju dúge Josip Zanchi slijedio je Newtona ili nekog newtonovca. Tvrdio je više od Newtona jer je za njega de Dominis »prvi od svih otkrio pravi uzrok dúge«, pri čem je oprezno dometnuo videtur, a objektivnije je od Newtona i nekih newtonovaca opisao Descartesov doprinos. Kad je pak studentima objašnjavao dúgu, slijedio je posljednju riječ znanosti – Newtona.Uporabom Zanchijeva udžbenika Physica particularis s de Dominisovim optičkim i meteorološkim prinosom mogli su se susresti profesori i studenti filozofije i u Hrvatskoj. Taj su udžbenik posjedovale knjižnice na dvama isusovačkim filozofskim učilištima: u Zagrebačkom kolegiju najkasnije od 1758., a u Požeškom kolegiju najkasnije od 1769. godine.While teaching philosophy at the University of Vienna and the elite school Collegium Theresianum , but also theology in the same city, Josip Zanchi, Jesuit of noble birth from Rijeka, had published four editions of his manual Physica particularis, containing also a most comprehensive meteorological treatise. In each of the four Vienna editions his elaboration on the cause of rainbow opens a historical paragraph comprising a short survey of de Dominis’, Descartes’ and Newton’s contributions to the explanation of rainbow. Search for Zanchi’s source in the works dealing with natural philosophy published after Newton’s Opticks has brought to light three Newtonians who also mentioned de Dominis: Henry Pemberton, Voltaire and Antonio Genovesi. The name of Pieter van Musschenbroek should be added to this list. He described de Dominis’ role in the history of the explanation of rainbow under the influence of Genovesi, published posthumously in his work Introductio ad philosophiam naturalem .While composing his historical paragraph on the explanation of rainbow, Josip Zanchi followed in the footsteps of Newton or a Newtonian. He exceeded Newton by stating that de Dominis was »the first to have discovered the true cause of rainbow,« carefully employing videtur in support of his argument, his description of Descartes’ contribution being more objective than that of Newton or some Newtonians. However, in his academic lectures on rainbow, he followed the latest scientific discoveries – Newton.Through Zanchi’s manual Physica particularis, Croatian professors and students of philosophy could also have become familiar with de Dominis’ optical and meteorological contribution. This manual was available in the libraries of two Jesuit philosophical schools: Zagreb College or Collegium Zagrabiense, not later than 1758, and in Požega College or Collegium Poseganum, from 1769 at the latest. (shrink)

Ignace Ndongala Maduku | : Cet article entend vérifier la plausibilité sociale et politique de la parole épiscopale. Il a pour objet un Message de l’épiscopat congolais qu’il approche à partir de l’analyse du discours tel que systématisé par Ruth Amossy et Patrick Charaudeau. Il examine la visée persuasive, les modes d’argumentation et de légitimation de la parole épiscopale. Il rend compte de la manière dont les évêques congolais construisent leur identité et celle de leur auditoire ainsi que de la (...) façon dont ils incitent ce dernier à l’action. | : This article intends to investigate the social and political plausibility of the Episcopal speech. It provides a message that the Congolese bishops approach from discourse analysis as systematized by Ruth Amossy and Patrick Charaudeau. It examines the persuasive aim, modes of argumentation and legitimation of the Episcopal speech. It reports how the Congolese bishops construct their identity and that of their audience and how they encourage it to action. (shrink)

A popular goal in psychological science is to understand human cognition and behavior in the ‘real-world.’ In contrast, researchers have typically conducted their research in experimental research settings, a.k.a. the ‘psychologist’s laboratory.’ Critics have often questioned whether psychology’s laboratory experiments permit generalizable results. This is known as the ‘real-world or the lab’-dilemma. To bridge the gap between lab and life, many researchers have called for experiments with more ‘ecological validity’ to ensure that experiments more closely resemble and generalize to the (...) ‘real-world.’ However, researchers seldom explain what they mean with this term, nor how more ecological validity should be achieved. In our opinion, the popular concept of ecological validity is ill-formed, lacks specificity, and falls short of addressing the problem of generalizability. To move beyond the ‘real-world or the lab’-dilemma, we believe that researchers in psychological science should always specify the particular context of cognitive and behavioral functioning in which they are interested, instead of advocating that experiments should be more ‘ecologically valid’ in order to generalize to the ‘real-world.’ We believe this will be a more constructive way to uncover the context-specific and context-generic principles of cognition and behavior. (shrink)

Promise keeping and the virtue of integrity are understandable only if the sense of justice and of injustice doesn't come from nature but results from education and of some of the most inventive human conventions. We comment this argument that we find in the Treatise of Nature, book III and present how it impacts the notion of retribution and punishment in general.

This publication articulated in three parts, and twelve chapters endeavours to engage with the complex negative emotions and consequent phenomenon of self-deceit, radicalisation and extremism. First part: Emotions as Lines of Demarcation or Guidelines to Our Self. The Psychodynamic Surrounding of our Intentional Self; second part: Case Studies of Some Concrete Societal Encapsulations of the Negative Passions; and third part: Resisting the Colonisation of Tyrannical Affections. Possible Paths of Mitigating Radicalisation and Extremism. What kind of educational responses can be given (...) to extremist claims of territory, identity, resources, power, and interpretations? How can a dialogue on unifying ethical principles and values aid in developing common grounds for preventing radical and extremist excesses? With authors from three continents, this publication endeavours to not only ask the uncomfortable questions with regard to the exteriorisation of human emotive predispositions and inclinations to ostracize, stigmatise and discriminate. The exit door from the extreme is also clearly presented, through four contributions, notably the interplay of Charvaka philosophy, Sikh wisdom on balanced forms of engagement with strong emotions. (shrink)