This research examines the extent to which similarities and differences exist in the codes of professional conduct of certified (chartered) accountants across the following countries: the United States, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India, and Hong Kong. These eight countries exemplify some of the diversity in economic, political, legal, and cultural environments in which public accountants practice. The professional codes of ethics establish the ethical boundary parameters within which professional accountants must operate and they are a function of (...) these environments.The results of the study reveal that commonalities exist on some ethical rules indicating that some rules are indeed "culture free". Cross-country variations, however, exist as to the specificity and elaborateness of the rules. Such variations can be attributed to cultural and legal differences, as well as the length of time each professional organization has been in existence. An understanding of the similarities and differences in the codes is important to individuals who may work in these countries. Professional accountants involved in international business must understand the implications of the decisions they make in light of the ethical codes and moral values of their counterparts in foreign countries. After a discussion of the similarities and differences in the codes, the implications of these comparisons for accounting practice are discussed. (shrink)

Jerzy Perzanowski s ideas were based on an original blend of logic and ontology in what he called onto/logic, where the slash is meant to suggest a quotient of ontology by logic. Perzanowski began as a logician, his early works being on modal logic, then gradually shifted his interest to logical philosophy, meaning not so much philosophy of logic as philosophy informed by logic. Perzanowski was a rare breed of analytical philosopher who thought that a philosophical theory of everything (...) was worthwhile. In this systematic spirit, he began with method. He presented his method of total analysis and synthesis quite simply: reduce the object of research to its simplest possible constituents, and then combine them in some way. Better still, combine them in every possible way, thereby producing a space of possibilities analogous to (and in certain cases identical with) the logical space. Thus, analysis and synthesis differ from a trivial disassembly and reassembly.". (shrink)

Chciałem Go pożegnać. Kilkakrotnie próbowałem napisać choć parę słów. O Nim samym. Okazało się, że nie potrafię. Udało mi się tylko przedstawić Jego poglądy na reizm Tadeusza Kotarbińskiego, ale uczyniłem to gdzie indziej. Muszę tu poprzestać na ofiarowaniu Mu tego, co napisałem na Jego dziewięćdziesiąte urodziny, w osiemdziesięciolecie naszej przyjaźni.

The paper analyzes the philosophical consequences of the recent discovery of direct violations of the time–reversal symmetry of weak interactions. It shows that although we have here an important case of the time asymmetry of one of the fundamental physical forces which could have had a great impact on the form of our world with an excess of matter over antimatter, this asymmetry cannot be treated as the asymmetry of time itself but rather as an asymmetry of some specific physical (...) process in time. The paper also analyzes the consequences of the new discovery for the general problem of the possible connections between direction of time and time-asymmetric laws of nature. These problems are analyzed in the context of Horwich’s Asymmetries in time: problems in the philosophy of science argumentation, trying to show that existence of a time–asymmetric law of nature is a sufficient condition for time to be anisotropic. Instead of Horwich’s sufficient condition for anisotropy of time, it is stressed that for a theory of asymmetry of time to be acceptable it should explain all fundamental time asymmetries: the asymmetry of traces, the asymmetry of causation, and the asymmetry between the fixed past and open future. It is so because the problem of the direction of time has originated from our attempts to understand these asymmetries and every plausible theory of the direction of time should explain them. (shrink)

The so-called ‘type method’ widely employed in biological taxonomy is often seen as conforming to the causal-historical theory of reference. In this paper, I argue for an alternative account of reference for biological nomenclature in which taxon names are understood as descriptive names. A descriptive name, as the concept came to be known from the work of Gareth Evans, is a referring expression introduced by a definite description. There are three main differences between the DN and the causal account. First, (...) according to the DN account, rather than fixing a name to a referent, the assignment of a type specimen to serve as the name-bearer for a taxon should be seen as performatively establishing a synonymy between a name and a definite description of the form “the taxon whose type is t”. Each taxon name is therefore associated with a criterion of application, a semantic rule that establishes the connection between the name and the descriptive content. This is the second major difference from the causal account: taxon names do have some descriptive content associated with them. The final locus of dissent concerns the strength of the modality resulting from the usage of taxon names. In order to address this point, I use the DN account to focus on the debate between Matt Haber and Joeri Witteveen concerning misidentification of type specimens, misapplication of names, and the truth conditions of Joseph LaPorte’s de dicto necessary sentence “Necessarily, any species with a type specimen contains its type specimen”. Using a pragmatic variant of the distinction between attributive and referential uses of descriptions, I argue that a metalinguistic version of the de dicto sentence is in fact falsified, as previously argued by Haber. (shrink)

The current system of international law is experiencing profound transformations. Indeed, the simultaneous processes of globalization combined with the disintegration of international systems of governance and law-making pose complex challenges for legal scholarship. The doctrinal response to these challenges has been theorized within two seemingly contradictory discourses in international law: fragmentation and constitutionalisation. This book takes an innovative approach to international law, viewing the processes of the fragmentation and constitutionalisation as being profoundly interconnected and reflective of each other. It brings (...) together a select group of contributors, including both established and emerging scholars and practitioners, in order to explore the ways in which the problems of fragmentation and constitutionalisation are viscerally linked one to the other and thus mutually conditioning and stimulating. The book considers the theory and practice of international law looking at the two phenomena in relation to the various fields of international law such as international criminal law, cultural heritage law and international environmental law. (shrink)

Throughout 19th and the first half of 20th centuries, Polish thinkers largely supplanted political philosophy with the philosophy of history. Such an approach produced an essential continuum, despite marked differences of concepts in different political and theoretical contexts. This continuity finds a particular expression in two ideas, nascent already in the 15th and 16th century Polish political thought, i.e. the idea of Poland’s Historical Mission , and a notion of a specifically Polish Love of Freedom.The author approaches this phenomenon by (...) way of presenting three sets of concepts: the late-Enlightenment one of S. Staszic, the Romantic attempt of A. Cieszkowski, and M. Zdziechowski’s Neo-Romantic take. (shrink)

Resumo Este artigo analisa, as recentes versões, da objecção à existência de um fluxo do tempo, com base na pergunta: “Com que velocidade flui o tempo?”. O autor mostra que as soluções existentes para o problema não são plausíveis e, que em vez disso, a resolução deve ser encontrada numa nova concepção de fluxo temporal, que evite tais dificuldades. A teoria metafísica proposta desenvolve as ideias de Broad e Prior sob um novo enquadramento, que invalida a objecção resultante da questão (...) sobre o ritmo da passagem do tempo e das respostas “segundo a segundo”. Neste texto também se procura mostrar, que esta teoria metafísica, aqui proposta, possui outras virtudes que testemunham a seu favor. Palavras-chave : existência dinâmica, fluxo do tempo, presentismo, velocidade de passagem do tempoThe paper analyzes some recent versions of the objection to the existence of the flow of time based on the question: “How fast does time flow?”. It shows that the replies given to the problem are implausible and instead proposes a solution for the issue in the form of a conception of the flow of time which can avoid such a difficulty. The proposed metaphysical theory develops the ideas of Broad and Prior in a radical way and invalidates the objection resulting from the question about the rate of passage and answers “second per second”. The paper also tries to show that this metaphysical theory has other virtues which testify in favor of it. Keywords : flow of time; rate of time’s passage; presentism; dynamic existence. (shrink)

Among the composers with whom Wojciech Młynarski collaborated – a brilliant songwriter and penetrating satirist, librettist and translator, as well as a talented singer – was a completely unique artist, often referred to as the “Polish Gershwin” – Jerzy Wasowski. As a result of their nearly twenty years of cooperation, interrupted by Wasowski’s death in 1984, about thirty songs were created, most often being cabaret-satirical works or in the form of “sung columns”. Among the achievements of the Młynarski-Wasowski company (...) there are many “small masterpieces”, which are examples of masterly connections between words and music. The works they wrote together in the last period of their cooperation have been remembered in a special way by Młynarski. These songs were written at a special moment in the history of the People’s Republic of Poland – during the “Solidarity” carnival and during the martial law period. Moreover, the story of their proprietary company closed. The works they wrote last – in 1982 and 1983 – were described by Młynarski as “interesting songs”. During the martial law period, Młynarski decided to suspend public appearances – joining the artists who, in protest, decided to boycott the state media. He only took care of writing lyrics for new songs. At that time, he addressed the proposal to compose music mainly to Wasowski, who, like him, believed that one should continue to write, but – for now – “in the drawer”. Eight works were written then, six of which – Ballada o szachiście, Jestem piłeczką pingpongową, Po Krakowskim w noc majową, W miejskim teatrzyku lalek, Róbmy swoje, Ballada o dwóch koniach – had a satirical and journalistic character and entered Młynarski’s repertoire when he resumed his performances. Whereas the other two songs – Mam złe lata i dobre dni oraz Gram o wszystko – were lyrical-reflective pieces with female texts, and became their performers a few years later: Hanna Banaszak and Ewa Bem. This article analyzes one of these songs – Ballada o szachiście – aimed at explaining – in an elementary way – why Młynarski used the word “interesting” to refer to the songs written with Wasowski during the martial law period. This term is primarily intended to denote a work whose words and music were written in order to “give food for thought” to the audience. (shrink)

Author: Jakubowski Jarosław Title: EN QUOI CONSISTE LA FINITUDE DU CORPS PROPRE? À LA RECHERCHE DE LA RÉPONSE DE PAUL RICOEUR (Na czym polega skończoność ciała własnego? W poszukiwaniu odpowiedzi Paula Ricoeura) Source: Filo-Sofija year: 2010, vol:.11, number: 2010/2, pages: 107-124 Keywords: FINITUDE DU CORPS, RICOEUR, „OUVERTURE”, „FERMETURE DANS L’OUVERTURE”, L’ALTERITE DU CORPS PROPRE Discipline: PHILOSOPHY Language: POLISH Document type: ARTICLE Publication order reference (Primary author’s office address): E-mail: www:L’analyse du problème formulé dans le titre se compose de deux (...) parties thématiques. La première présente la conception du corps propre élaborée par Ricoeur et ses sources philosophiques (Maine de Biran, Husserl, Marcel, Heidegger) les plus importantes. La deuxième partie presénte deux significations fondamentales de la notion de la finitude du corps propre chez Ricoeur. Celui-ci distingue la finitude du corps propre considerée comme une „ouverture” (1) et comme une „fermeture dans l’ouverture” (2). La troisième signification de la notion ci-dessus, mentionnée dans la conclusion de l’article, est liée à une catégorie de l’altérité du corps propre. (shrink)

It is shown explicitly that the linearized theory does not constitute any approximation to the exact solutions in the case of free fields. The only regular solution satisfying, as boundary condition, the requirement of a sufficiently rapid decrease at infinity is a flat space. The problem of conservation laws is discussed anew. The continuity equation satisfied by Einstein's pseudotensor does not guarantee the existence of global conservation laws. Solutions violating the energy conservation are interpretable as representing gravitational radiation absorbed or (...) emitted by sources at infinity. (shrink)

The axiom of canonicity was introduced by the famous Polish logician Roman Suszko in 1951 as an explication of Skolem's Paradox (without reference to the L\"{o}wenheim-Skolem theorem) and a precise representation of the axiom of restriction in set theory proposed much earlier by Abraham Fraenkel. We discuss the main features of Suszko's contribution and hint at its possible further applications.

Jerzy Franczak comprehensively presents Jacques Rancière's thought by emphasizing the relations between politics and literature. The detailed analysis considers the context of modern aesthetics and political philosophy, which is why the book introduces further protagonists, such as Louis Althusser, Michel Foucault, Pierre Bourdieu, or Jean-François Lyotard. Franczak first reconstructs Rancière's original philosophy of literature so as to then immediately apply it in readings of select world literature masterpieces by Gustav Flaubert, Max Jacob, Bertold Brecht, Vladimir Nabokov, and Philip Roth.

This research examines three thematic areas: philosophy, education, and ecology. It aims to be an interdisciplinary study, fundamentally based on the importance of the philosophy of environmental education and the practical implications that it can have. The problem of the contemporary hylomorphic production approach is first examined and then educational solutions are outlined towards a holistic understanding of the environment and of producing with it and not on it. By environment, in research, we also mean the human being because this (...) is only one of his many appendages; therefore, as such, we try to relocate him to a non-privileged place (a place where he has been autonomously placed for centuries). It aims to be a militant study towards a different anti-anthropocene educational approach that finds its paradigm in the “Green Schools” of Bali, as we will see in the conclusion. Keywords: Hylomorphism, ontology, environmental education, philosophy of education, ecosophy. (shrink)

This article starts with the hypothesis that the measure of first-person experience of initiative is not, as it has been customary to believe, the present moment. Jean Nabert’s philosophy (and especially his early work titled L’expérience intérieure de la liberté) provides tools that make it clear that the sense of initiating action that one has in the present moment carries the stigma of illusoriness. If I experience initiative in the present moment, it means that I have taken part in an (...) activity initiated before. Therefore, even though the very moment of initiating action remains unavailable to me, the measure of initiative experience should be sought not in the present but in the past. To this end, one needs to consider the genesis of motives propelling my action. In line with Nabert’s conception, these motives—manifesting themselves as some kind of representations—are grounded in actions that I have not completed. However, the fact that the initiative I demonstrate is conditioned by these unfinished actions does not imply that my actions so far make up, by definition, a harmonious arrangement. Nevertheless, all these actions coalesce in one history, embracing my “desire to be” that constitutes my existence. (shrink)

This article is drafted on the basis of three complementary essays by Professor Jerzy Janik. The author takes a look at selected issues in the field of quantum mechanics – especially the problem of quantum superposition and supersymmetry – from perspective of great philosophical systems. The author draws attention to the fact that some of these issues reflect old philosophical problems, and – in some cases – philosophical perspective may save interpretations of quantum mechanics from paradoxes.