In recent years there has been an increased awareness with regards to ethics in business. More specifically, the abundance of well-publicized examples of cheating, greed, and hypocrisy has created some alarm about the general state of personal ethics. Recent examples include the Oliver North, Ivan Boesky, and Jimmy Swaggart cases. The tax practitioner probably has little direct concern for matters of misconduct and ethical improprieties as mentioned above. Adherence to a code of conduct appears to circumvent the ethical (...) conflict typically found in the business environment. The tax practitioner's ultimate goal is tax minimization for clients. This goal has the blessings of the courts and the writers of tax law.The present day dynamic global economic system includes organizations which have extensive international activity. In an effort to enhance the performance of these organizations, there is typically decentralization of operations. When decentralization exists it is necessary to evaluate the decentralized units. Profit centers are commonly used for this purpose. With profit centers comes the need for transfer pricing between profit centers. The transfer price should be determined in some objective fashion. However, tax minimization often is the driving force in the transfer price decision. (shrink)

A renewed search for legal certainty is a reaction to the preponderance of judge made law, which has been in turn prompted by the democratic deficit of the EU and the impact of Anglo-American law. The problem is that the search is oblivious to both systematic interpretation and the need of re-systematization of law. The paper defines systematic interpretation, relates the definition to standard French and German conceptions, indicates the room for systematic interpretation in Anglo-American laws, and states prima facie (...) reasons for a re-systematization of law as a prerequisite of systematic interpretation. The problem cannot be appreciated outside its proper context. It is a disregard for causation and evaluation. Hence the paper outlines Aristotle’s understanding of causation and evaluation in his presentation of phronesis, reconsiders continental European legal thought in the light of Aristotle’s presentation, and offers policy-oriented jurisprudence as a remedy to the deficit of evaluation and causation in European legal thought. A solution to the problem offers a typology of criteria and clarifies positive and fundamental legal concepts, positive and fundamental criteria of systematization, and the place of criteria in knowledge of law. The usefulness of the criteria is demonstrated by a common approach to the systematization of law and an alternative diagnosis of a defect of systematization diagnosed by an authority in history and philosophy of law rather than legal theory. (shrink)

Three partners founded the Grenada Chocolate Company in 1999: Mott Green, Doug Browne and Edmond Brown. Several years ago Doug passed away of cancer and in June 2013 Mott suffered a fatal electrocution while repairing a piece of equipment. Edmond was now thrust into the leadership position and left to decide what direction GCC should take. The GCC product line was becoming increasingly popular both on the island and internationally and demand was high,but the original vision for the company was (...) to produce bean-to-bar chocolates while providing a fair wage to the local employees and farmers. Expansion could be an option for Edmond and GCC, but was it possible to expand and stay true to the ideas on which GCC was founded? (shrink)

This edited collection discusses phenomenological critiques of formalism and their relevance to the problem of responsibility and the life-world. The authors deal with themes of formalisation of knowledge in connection to the life-world, the natural world, the history of science and our responsibility for both our epistemic claims and the world in which we live. Readers will discover critiques of formalisation, the life-world and responsibility, and a collation and comparison of Patočka's and Husserl's work on these themes. Considerable literature on (...) Husserl is presented here and the two themes of epistemic responsibility and the life-world are discussed together. This work specifically emphasises the interrelatedness of these existential aspects of his work - self-responsibility and the crisis - as not only epistemological, but also related to human life. This volume also introduces Jan Patočka to English-speaking readers as a phenomenologist in his own right. Patočka shows us, in particular, the significance of the modern abyss between our thinking and the world. Readers will discover that this abyss is of concern for our everyday experience because it leads to a rupture in our understanding of the world: between the world of our living and its scientific construct. We see that Patočka continually emphasised the relevance of Husserl's work to existential questions relating to human responsibility and the life-world, which he admits is left largely implicit in Husserl's work. This edited collection will spark discussion on the question of responsibility against the backdrop of formalised knowledge which is increasingly inaccessible to human understanding. Despite the complexity of some of the analysed ideas, the authors discuss these themes in a clear and readable way. This work is scholarly, exact in its discussion and authoritative in its reading, but at the same time accessible to anyone motivated to understand these debates. (shrink)

Because of the growing debate concerning the nature of Soviet-type societies, a symposium-review was organized around two important recent books on the subject. The following are discussions of either one or both of the following volumes: Ferenc Feher, Agnes Heller, Gyorgy Markus, Dictatorship over Needs, St. Martin's Press (New York, 1983). Victor Zaslavsky, The Neo-Stalinist State: Class, Ethnicity and Consensus in Soviet Society, M.E. Sharpe, Inc. (New York, 1982). In social analysis, effective explanations alternate “thick description” with “thin description” Zaslavsky's (...) The Neo-Stalinist State and Feher's, Heller's and Markus’ Dictatorship over Needs, can be seen to track “actually existine socialism” down the respective paths of “thick” and “think” analysis. (shrink)

L’influenza dell’ideologia risorgimentale si indirizza a rendere centrale, nell’Italia di fine Ottocento, le tematiche della costruzione dello stato e dell’educazione dei cittadini, e stimola lo stesso Giovanni Vailati, seguito dall’allievo Mario Calderoni, a imbastire un discorso sulla valenza educativa del fare cultura e ad attribuire all’uomo di cultura ufficio di sommo educatore. Il dibattito vailatiano sull’«educazione liberale» verte su tre aree di discussione: a] «unità del sapere» come ideale educativo; b] definizione di filosofia; c] definizione di storia delle scienze.

Статтю присвячено аналізу розуміння ієрархії у православній філософській та богословській думці, та визначенню того, як це розуміння впливає на православний світогляд. Мета статті досягається за допомогою застосування авторами методології, розробленої представниками філософської школи інтегрального традиціоналізму, оскільки остання являє собою продукт глибокого вивчення та зіставлення досвіду різних релігійних традицій, а також виявляє критерії традиціоналістського світогляду як такого, спільні для різних традицій. Зокрема, автори використовують висновки французького філософа-традиціоналіста Рене Генона про сакральну та ініціатичну природу ієрархії у традиційних суспільствах для пошуку відповідників у (...) православній релігійній традиції. Такі відповідники автори знаходять у працях отців церкви, які вважаються канонічними для православної релігійної традиції та являють собою «становий хребет» її філософського світогляду. За підсумками проведеного дослідження, автори даної публікації виявили, що православний релігійний світогляд є ієрархічним за своєю суттю. (shrink)

Iván Ortega Rodríguez livre une contribution où M. Henry est mis en confrontation avec Patočka, notamment sur la corrélation entre la vie et le monde, autrement dit sur l’« a priori de corrélation ». Comme le rappelle l’auteur de cette étude, tant Patočka que M. Henry adoptent cette corrélation a priori comme point de départ, et donc eu égard aux questions portant respectivement sur l’apparaître, sur ce qui apparaît et sur cette vie subjective qui semble devoir accompagner toute donation. Aussi (...) Iván Ortega Rodríguez soutient-il que tout semble se jouer entre M. Henry et Patočka dans leur conception de l’apparaître. Autant la donation henryenne nous invite à nous singulariser dans notre expérience selon le pathos de la vie auto-affective, autant elle nous invite chez Patočka à sortir hors de nous-mêmes selon la priorité accordée à l’aspect de « champ » que nous trouvons dans le se-montrer, là où se place tout ce qui est donné. (shrink)

The questions of how human beings produce and comprehend language continue to engage a variety of researchers and scholars, and it is becoming increasingly clear that only interdisciplinary approaches will yield productive answers. This complex issue of discourse processing is the subject of this volume, and the contributors address it from the varying perspectives of cognitive psychology linguistics, and computer science. The chapters provide a fascinating overview of emerging theories in the new discipline of cognitive science. A useful introductory chapter (...) by the editors explains the relationships of chapters to one another and outlines the long-term implications of the work they report. (shrink)

When commenting on Aristotle Ph. 1.3, 187a1, Simplicius in Ph. 1.3, 146, 29–147,2 establishes an equivalence between the shining «silver egg» (ὤεον ἀργύφεον) of Orpheus (fr. 70 Kern) and the Parmenidean being or, rather, one of the determinations with which Parmenides, in the section of his Poem devoted to the so-called Way of Truth, indicates the ἐόν, i.e., «resembling the mass of a well-rounded sphere» (εὐκύκλου σφαίρης ἐναλίγκιον ὄγκωι – DK 28 B 8.43). The equivalence established here is found in (...) the great digression about Parmenides (in Ph. 142, 28–148, 24), where Simplicius puts forward an interpretation of Parmenides that identifies the Parmenidean being-one (τὸ ἓν ὄν) with the intelligible (τὸ νοητόν), which, in another passages of the same commentary, is also qualified with the metaphysical concept of “unified” (τὸ ἡνωμένον) that is taken from Damascius. The aim of the present paper is to trace back the Neo-Platonic assumptions of this identification. In particular, we will focus on Damascius Pr. 2.55.40, 14–19 and 3.123.160, 1–3 Westerink, since these passages contain insights into the Orphic theology that is referred to as “usual”, “common” or “rhapsodic”, as well as a contextual “translation” of various Orphic concepts (e.g. ὤεον ἀργύφεον) in terms of Neo-Platonic metaphysics. The metaphysical transposition of the mythical image of the silver egg goes back, however, to Proclus (in Ti. 1.428, 8–9), who assumes the identity between Plato’s being (“being in the primary sense”, τὸ πρώτως [...] ὄν) and the Orphic egg (ταὐτὸν τό τε Πλάτωνος ὂν καὶ τὸ Ὀρφικὸν ὠόν). One cannot, at the same time, exclude a priori the possibility that the Orphic motif of the silver egg circulated in the Magna Graecia of Parmenides already from at least the 6th century BC. It is possible, as Colli hypothesised, that already Ibycus (who certainly knew Orpheus, fr. 25 Page) betrays a certain knowledge of it in fr. 4.4–5 Page, where we find the expression ἐν ὠέωι ἀργυρέωι. This article demonstrates that Proclus and Damascius embedded the Orphic concept of ὤεον ἀργύφεον into their Neo-Platonic metaphysics by showing its potential for speculative order. (shrink)

L'homme est constamment à la recherche de sens. Il découvre sans cesse le sens des choses, car il comprend l'être et peut ainsi configurer un monde comme un ouvert de sens. Pourtant, il se trouve désemparé face à la question du sens de l'existence. Dans la mesure où l'existence est une projection extatique au monde, la question du sens de l'existence appelle aussitôt celle du sens du monde qui renvoie à l'interrogation fondamentale du sens de l'être. Cette recherche tend à (...) montrer que l'homme comprend l'être naturellement dans le sens du bien. Le bien est formellement le ce-en- vue-de-quoi : la finalité. Cependant, la compréhension pleine du sens de l'être dans le sens du bien n'apparaît que suivant les perspectives de sens du vrai, du juste et du beau. La compréhension de l'être dans le sens du bien n'est pas théorique, mais existentiale. Ainsi, le monde devient un ouvert sensé selon les perspectives de la vérité, de la justice et de la beauté, dans lequel se projettent les existences humaines. L'existence au monde sensé suivant le sens du bien a ainsi du sens. Le sens de l'existence consiste à la destiner au sens du bien, c'est-à-dire à oeuvrer avec les autres pour la construction d'un monde de bien pour une humanité bonne. Il incombe à chaque homme, tout en participant avec les autres à l'édification d'un monde de bien, de frayer sa propre voie vers cet horizon, afin d'accomplir son existence authentique. (shrink)

La philosophie ancienne et médiévale était centrée sur l'Etre, la philosophie moderne sur la Connaissance : la philosophie contemporaine gravite autour de la Valeur. Du fait de sa récente éclosion (les premiers traités d'axiologie datent de la fin du dix-neuvième siècle), cette philosophie a devant elle un champ illimité. Et cela d'autant plus que, par sa nature même, elle concerne tout ce qui importe à l'homme : morale et religion, art et littérature, droit et économie, science et technique. En France, (...) la philosophie de la Valeur n'est parvenue à sa maturité que dans les années 40. Elle a été marquée par deux grandes œuvres : celle de René Le Senne et celle de Louis Lavelle. La première s'est constituée progressivement, au cours de la parution de cinq ouvrages successifs, et la seconde, contenue dans le vaste Traité des Valeurs, choisit une perspective analytique, comme l'indique le pluriel du titre : ce sont les divers mondes axiologiques qui sont envisagés tour à tour. Ivan GOBRY tente d'offrir d'emblée un univers axiologique unitaire, dans lequel les valeurs ne sont que les phénomènes de la Valeur. Et cet univers n'est pas un secteur axiologique parmi d'autres : il est une Réalité unique. De la sorte, il regroupe toute les parties de la philosophie traditionnelle autour de cette catégorie dominante : la première partie, Valeur et Personne, constitue une anthropologie, où sont définis l'homme et sa destinée; la seconde, l'Ordre Axiologique, est une métaphysique, où sont exposés les rapports entre la Valeur et l' Etre : l'auteur y défend un axiologisme, c'est-à-dire un primat de la Valeur sur l'Etre - ce dernier n'étant que la limitation de celle-là ; la troisième partie, l'Expérience de la Valeur est la synthèse d'une phénoménologie de l'affectivité et d'une philosophie du temps ; enfin la quatrième partie, l'Instauration de la Valeur, présente une philosophie de l'œuvre humaine, qui situe, par rapport aux fondements antérieurement élaborés, la culture, le travail, la religion et la morale. (shrink)

The precarious rights of senior citizens, especially those who are highly educated and who are expected to counsel and guide the younger generations, has stimulated the creation internationally of advocacy associations and opinion leader groups. The strength of these groups, however, varies from country to country. In some countries, they are supported and are the focus of intense interest; in others, they are practically ignored. For this is reason we believe that the creation of a network of all these associations (...) is essential. The proposed network would act as a support for the already-existing policies of the United Nations’ High Commission for Human Rights, of independent experts, and of the Global Alliance for the Rights of Older People. All three have long ago recommended the creation of a recognized instrument for uniting presently scattered efforts. The proposed network, therefore, will seek to promote the international exchange of relevant expertise, and it will reinforce the commitments and actions that single countries are currently taking to meet these objectives. For example, informative public events can be organised to promote particular support initiatives and to provide an opportunity for new members of the network to be presented. The network will promote health for senior citizens, disease prevention, senior mobility, safe free time for seniors, alimentary education, protection against new risks and dangers, as well as equity in the services necessary for seniors to adopt new information and communication technologies. In the case of retired academic members, the network will promote equality with respect to continuing use of digital technologies (particularly email), continuing access to research libraries, and the guaranteed ability for seniors to fund their own research programs and to deliver free seminars. (shrink)

The paper questions some of the premises in studying academic spin-offs in developed countries, claiming that when taken as characteristics of ‘academic spin-offs per se,’ they are of little help in understanding the phenomenon in the Eastern European countries during the transitional and post-transitional periods after 1989. It argues for the necessity of adopting a path-dependent approach, which takes into consideration the institutional and organisational specificities of local economies and research systems and their evolution, which strongly influence the patterns (...) of spin-off activity. The paper provides new findings and original arguments in support of Balazs’ seminal theses (Balazs 1995, 1996) about the emergence of academic spin-offs during the early transition. It reveals key economic and policy mechanisms bearing on academic entrepreneurship in Eastern Europe, such as the tensions between economic and political nomenclatures of former Communist Parties, where the dismantling or preservation of the power of political nomenclature resulted in different patterns of development—rapid reforms in the ‘first wave’ of EU accession countries or the establishment of rent-seeking and assets-stripping economies in countries like Bulgaria and Romania, making the transition period especially difficult. In the latter, a specific economic environment emerged, unknown in Western Europe and in the ‘champions’ of transition—such as suppression of the authentic entrepreneurship in a number of economic sectors, disintegration of corporate structures, etc. Thus, the paper reveals the common ground behind the two conflicting tendencies in post-socialist academic spin-offs, partially outlined in other research (Simeonova 1995; Pavlova 2000): as an authentic form of academic entrepreneurship grasping the opportunities opened up by the economic crisis and compensating failures in science and technology policy on the one hand, and as specific rent-seeking strategy draining valuable public assets on the other (the latter, in turn, boosting the negative attitudes in local scientific communities). The paper provides new findings about the evolution of the academic spin-offs in Bulgaria along the two polar trends and their positive and negative repercussions on parent research institutions. The results were achieved in the PROKNOW Project, EC 6th Framework Program. (shrink)

Dans l'etude comparative il est demontre, comment et a quelle mesure la philosophie de Ludwig Feuerbach a conditionne la pensee de Martin Buber; tous les deux sortent de la these que toute la philosophie doit etre essentiellement anthropologique, pour tous les deux le principe dialogique est determinatif (Moi ne devient que par Toi, la distance originelle de Moi et Toi determine l'etre humain dans le monde). Mais Buber est distant de la determination de l'homme par Ludwig Feuerbach, suivant laquelle l'homme (...) est l'etre de son espece, il rejette sa construction pseudomystique (Moi et Toi = Dieu). Pour Feuerbach il n'y a pas la question "Qu'est que c'est l'homme?", il a deja la reponse definitive sous la main, avec laquelle il opere. Bien que tous les deux ne veuillent pas presenter quelque philosophie (Feuerbach) ou produir quelque doctrine (Buber), pourtant le premier glisse dans son explication de l'allocution dialogique de la sphere de Moi et Toi dans celle de Toi et de l' "On" qui est toujours caracteristique pour une doctrine, mais Buber en plus, voulant tenir le dialogue et ne desirant pas former une doctrine positive de l'homme, se trouve par son exposition du "caractere dialogique" de l'existence humaine dans le courant de la tendence anthropologique, dans laquelle a la "fin de la philosophie", l'historicite de la metaphysique debouche. (shrink)

Sulla base di una straordinaria analisi dei problemi deontologici riconducibili alla crisi della professione medica, Ivan Cavicchi e un gruppo di lavoro multidisciplinare – promosso e organizzato dall’Ordine dei Medici Chirurghi e Odontoiatri della Provincia Autonoma di Trento, in collaborazione con il programma FBK per la salute della Fondazione Bruno Kessler e il gruppo di Biodiritto del l’Università di Trento – hanno rielaborato le basi concettuali della tradizionale deontologia medica per mettere in condizione gli Ordini dei Medici di riformare (...) il proprio codice deontologico. Si tratta di una vera e propria «rivoluzione» destinata a modificare nei prossimi anni la deontologia nel nostro Paese, a influenzare la redazione dei futuri codici di tutte le professioni medico-sanitarie, ma soprattutto a cambiare radicalmente i rapporti tra medici e cittadini, tra professione e società, tra medicina ed economia. Assumendo il malato come «archè», la proposta di rielaborazione cambia postulati, presupposti, linguaggi, concetti, soluzioni e obiettivi, affrontando problematiche usualmente ignorate dalla deontologia convenzionale. Lo scopo di fondo è definire una nuova figura di medico capace di recuperare il rapporto fiduciario con i malati e con la società e di farsi carico dei problemi di sostenibilità economica che ormai da anni gravano su tutti i sistemi di tutela sanitaria. (shrink)

Since the death of Cézanne in 1906, there has been throughout the world of European art a general reawakening of a sense of the necessity for constructive qualities in painting. Whereas our fathers were content to speak of the “composition” of a picture, in our own day it is more usual to speak of its construction. Composition, after all, is a comparatively loose and elastic term implying a generally harmonious arrangement of the massed effect of light and dark, a juxtaposition (...) of contrasting and balanced tones, sufficiently logical in their placing as to give a general sense of repose and unity to the work as a whole. Composition was generally understood to be dependent upon instinct and good taste on the part of the painter, and, as such, it was looked upon as a thing that could not be taught by rule of thumb. Like a sense of colour, a student either had it or he had not; and, beyond attempting to guard him from glaring error, there was little that a teacher of art could do for him in this department of his training. Perspective, which is governed by definite mathematical rules, could be taught in detail as an aid to composition, but the sense of composition itself must be allowed to develop in the student according to his talent for this side of his work. Composition classes were indeed a part of his curriculum, but the criticism which a student received at such classes amounted, in practice, to little more than general advice, given by the teacher, from his ripe experience and his developed sense oftherightandwrong in this matter, to the unmatured taste of the student. It was understood that composition could not exist without a general sense of order, but it was understood in a much looser sense than is implied by the comparatively modern use of the word “construction” that has replaced it. The artist of the modern school or schools of thought will have none of the old happy-golucky, loose thinking in the matter of construction. (shrink)

Human communication is often thought about in terms of transmitted messages in a conventional code like a language. But communication requires a specialized interactive intelligence. Senders have to be able to perform recipient design, while receivers need to be able to do intention recognition, knowing that recipient design has taken place. To study this interactive intelligence in the lab, we developed a new task that taps directly into the underlying abilities to communicate in the absence of a conventional code. We (...) show that subjects are remarkably successful communicators under these conditions, especially when senders get feedback from receivers. Signaling is accomplished by the manner in which an instrumental action is performed, such that instrumentally dysfunctional components of an action are used to convey communicative intentions. The findings have important implications for the nature of the human communicative infrastructure, and the task opens up a line of experimentation on human communication. (shrink)

In my article, I will seek to honor John Frank as a believing Christian. He is a thinker, writer, poet, scientist, philosopher, great citizen, an extremely capable person and a historical figure of our culture, spirituality in the years of European revival in the 19th century. and in our Ukraine, which was in the most difficult times of its existence. Just a few people have awakened our people from sleeping to working on themselves, to striving to become themselves. They prepared (...) us for our statehood at the end of the XX century. Such were Shevchenko, Shashkevich, Franko, among them later little-known Chikalenko and other forerunners of our will. Today, as it seems to me, our people are not fully aware of the merits of our great figures, to whom we are so grateful. They are either obscured by others, or sheltered by various historical streams to make them useful precursors in the role of social figures or revolutionaries, or anything else just to distance their figures from high spiritual values, in particular from Christianity. It is not an unknown phenomenon and only in our people. Pope John Paul II wanted to insert in the Constitution of the united Europe the statement that European culture and civilization had its roots in Christianity, that is, in Christ, but did not allow any underwhelming power. So do those who want to see Shevchenko and Frank atheists. (shrink)

Et si on appliquait à la philosophie la méthodologie du physicien? L'inexplicable constat des limitations inhérentes à toute réalité expérimentée inciterait à poser en théorie l'hypothèse d'un modèle exempt de ces limitations d'où pourrait procéder la réalité limitée telle que nous la vivons. Et si par déduction on en arrivait à des résultats scientifiquement plausibles, l'aventure à laquelle nous serions alors conviés serait de décoder l'univers comme une anamorphose. Sous la forme d'un dialogue, ce livre met en débat la pensée (...) originale de Pierre Malifaud qui ouvre ensuite à des problématiques plus englobantes. (shrink)

The annual Kronos Philosophical Journal was established in Warsaw in 2012. The papers presented in the annual might be of interest to the readers from outside Poland, allowing them to familiarize themselves with the dynamic thought of contemporary Polish authors, as well as entirely new topics, rarely discussed by English speaking authors. Volume V/2016 comprises articles problematizing Russian phlosophy and literature as well as Ancient Greek philosophy and culture.