This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors’ ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U.S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure had an impact (...) on intention to engage in the behaviours. Country was also found to have a significant impact, with U.S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed. (shrink)

This study focused on the effects of individual characteristics and exposure to ethics education on perceptions of the linkage between organizational ethical practices and business outcomes. Using a stratified sampling approach, 817 students were randomly selected from a population of approximately 1310 business students in an AACSB accredited college of business. Three hundred and twenty eight of the subjects were freshmen, 380 were seniors, and 109 were working managers and professionals enrolled in a night-time MBA program. Overall, the respondents included (...) 438 male students and 379 female students. Exposure to ethics in the curriculum had a significant impact on student perceptions of what should be the ideal linkages between organizational ethical practices and business outcomes. Gender based differences were found with female students having a higher expectation regarding what should be the “ethics practices and business outcomes” link. Exposure to ethics in the curriculum had a positive moderating influence on the gender-based effects on perceptions of ideal ethical climate. The interaction effect showed that exposure to ethical education may have a positive impact on males and allow them to catch up with females in their ethical sensitivities concerning the ideal linkage between organizational ethical behavior and business outcomes. Further, consistent with the literature, the study found that gender differences in ethical attitudes regarding the ideal ethical climate, while significant for undergraduates, appeared to narrow considerably for the working professionals who were part-time MBA students. (shrink)

This volume presents a collection of essays on objectivity in legal discourse. Has law a distinctive type of objectivity? Is there one specific type of legal objectivity or many, depending on the observatory language utilized? Is objectivity fit for law? The analyses in the various contributions show that the Cartesian paradigm of objectivity is not relevant to the current legal discourse, and new forms of legal objectivity are revealed instead. Each essay, in its distinctive way, analyses the strong commitment of (...) law to objectivity, shedding light on the controversies that surround it. (shrink)

Habermas proposes a new solution to the problematic relation between republican values and democracy. He asserts that a new model of social cohesion is needed and he suggests that the sense of community in a democratic society should be founded exclusively on the acceptance and support of a system of constitutionally established rules which are the logical result of the historical evolution of constitution-making. He argues that an account of the constitutional process which led to the formation of the modern (...) republican state should provide the criteria for a rational set of norms which will exclude nationalism from the political arena. In this article, I point out the democratic hazards and the internal incoherence of Habermass alternative to the national state and I argue that a theoretical substitute should consider the existence of national identities as one of the aspects of modern pluralistic society. (shrink)

This study examined ethical attitudes and perceptions of 691 undergraduate seniors and freshmen in a college of business. Gender was found to be correlated to perceptions of "what the ethical climate should be" with female subjects showing significantly more favorable attitude towards ethical behaviors than males. Further, Seniors had a more cynical view of the current ethical climate than freshmen. Freshmen were significantly more likely than seniors to believe that good business ethics is positively related to successful business outcomes. Ethical (...) education was significantly correlated to both perceptions of "current ethical climate" as well as "what the ethical climate should be". Students who had been exposed to ethical issues in a course were more likely to believe both, that ethical behavior is, and should be, positively associated with successful business outcomes. (shrink)

Na podlagi kritičnega pregleda teoretskih razprav Branislava Djurdjeva, v katerih nam avtor predstavi svojo koncepcijo razvoja historične metode, skuša pisec - ob pomoči Mirjane Gross -prikazati, kako nas vztrajno in nereflektirano zagovarjanje edine prave metode zgodovinopisja postavi v položaj, ko zgodovino kot epistčme razumemo samo še kot sredstvo za »razsvetljevanje« sodobnikov, se pravi kot zgodovino, iz katere se je treba učiti in na podlagi njenih naukov spreminjati ali potrjevati lastna stališča.

This volume provides a unique overview of methodologies that are conducive to a successful legal transplant in East Asia and Oceania. Each chapter is drafted by a scholar who holds direct professional experience on the legal transplant considered and has a distinctive insight into the pragmatic difficulties related to grafting an alien institution into a legal tradition. The range of transplants includes the implementation of contractual obligations, the regulation of commercial investments and the protection of the environment. The majority of (...) recent legal reforms in these geographical areas have aimed at improving national economic performance and fostering trade and have been directly inspired by European and North American institutional experiences. There is also, however, a tendency to couple economic reforms, aimed at attracting foreign investment, with constitutional reforms that improve the protection of individual rights, the environment and the rule of law. (shrink)

The concept of judicial objectivity is a cornerstone of modern legal systems. This article discusses the interplay between the lexical uses of the concept of judicial objectivity in cases that review the judicial impartiality of the court. The data for this project is retrieved from a large sample of cases from Hungary, Italy, Lithuania, Slovakia, Slovenia, Spain and the UK. The analysis of the data shows that in the case of alleged judicial bias, the concept of objectivity is referred to (...) in order to justify a series of judicial activities. In particular, the study provides a strong indication of what Legrand called ‘pre-judices’, which are the cultural aspects that are embedded in the process of the professional socialisation of each legal system. (shrink)

Avtor teksta reflektira nekatera najprodornejša teoretska izhodišča kritikov koncepta evropskega humanizma kot nekonfliktnega etičnega načela. Obenem na primeru tematizacije odnosa multikulturalizma in interkulturalizma napeljuje na nekatere ključne točke v povzemanju rasističnega diskurza visokega humanizma v tipični lokalni in periferni vsebini. Avtor opozarja na orientalizacijo govorice lokalnega sistema na robu balkanskega spopada. V prvi vrsti gre za opozorilo na tipično reakcijo majhnega sistema na periferiji entitete, katere stalna avto-rekonstrukcija in avtoinvencija že dve tisočletji ostalemu svetu sporočata, da so evropske vrednote in (...) resnica univerzalne. (shrink)

The article approaches the work of Van Breda and De Waelhens with respect to the question of how philosophical thought relates to the problems arising in natural life. Van Breda’s main contribution to philosophy is related to the exceptional natural skills he showed in his rescuing of E. Husserl’s Nachlass and his founding of the Husserl Archives in Leuven. It is lesser known that he also brought E. Husserrs widow to Leuven and rescued her from deportation by the (...) German occupation of Belgium during World War II. Extensive excerpts from Malvine Husserl’s private correspondence demonstrate her admiration for and gratitude towards Van Breda. This correspondence also gives us a good idea of her daily life during the seven years that she spent in Leuven, her strong character, and the reasons behind her conversion to Catholicism. Less anchored in natural life than Van Breda, De Waelhens nevertheless claimed that philosophy’s main task is to shed light on the problems of bodily human existence in its social dimensions and its relation to a linguistically-structured world. This led De Waelhens into a study first of Heidegger, then to Merleau-Ponty, Hegel and Marx and, finally, to psychoanalysis. But his entire work remained dedicated to a reflection on the relation between “philosophy and natural experiences‘. He understood this relation in strongly dialectical terms: philosophy must give natural life a better understanding of itself in order to allow it to play the role of a critical counter-balance to philosophical speculation. The article concludes with some of the author’s personal reflections on what philosophy can and cannot do in order to improve natural human life. (shrink)

This article is part of the Dossier on Tacitus published in last year's issue of Grotiana. It offers a combined study of both the content and the language and style of Grotius' account of the capture of Breda in the second book of the Historiae, published in 1657 together with the Annales under the title Annales et Historiae de rebus Belgicis. A thorough analysis of Grotius' account of this eventful and dramatic turning point in the Dutch revolt reveals that (...) it is nothing but a defective and occasionally unclear rehearsel of the standard narrative of the capture based on the well-known and in Grotius' day widely read history-books written in French and Dutch. The rather artificial imitation of Tacitus's brevitas on the stylistic level does not suffice to qualify Grotius's account as a masterful piece of Tacitean writing, because it does not highlight the motives of the chief characters in the story nor the connection between the events and their effects, and because Grotius fails to present his own perspective on this important episode in the war against Spain. (shrink)

Breda, H. L. v. Laudatio für Ludwig Landgreb und Eugen Fink.--Farber, M. The goal of a complete philosophy of experience.--Sinha, D. Phenomenology.--Biemel, W. Reflexionen zur Lebenswelt-Thematik.--Cho, K. K. Über das Bekannte oder nachdenkliches zum Problem der Vorstruktur.--Fink, E. Weltbezug und Seinsverständnis.--Gurwitsch, A. On the systematic unity of the sciences.--Patocka, M. J. Zur ältesten Systematik der Seelenlehre.--Volkmann-Schluck, K.-H. Das Ethos der Demokratie.--Brand, G. Zur mythologischen Rationalität der Praxis.--Pažanin, A. Das Problem der Geschichte bei Husserl, Hegel und Marx.--Groothoff, H.-H. Phänomenologie und (...) Pädagogik. (shrink)

Professor H. L. Van Breda had hoped to write this preface, but his recent, unexpected and untimely death has left that task in my hands. Although my remarks will not be as eloquent and insightful as his surely would have been, some few words are clearly in order here; for the phenomenological community has not only lost the leadership of Fr. Van Breda these last years, but also the scholarship and leadership of Aron Gurwitsch and Alden Fisher - (...) both contributors to this volume - as well as that of Dorion Cairns and John Wild. Our leaders are fewer now but Herbert Spiegelberg is still very obviously one of them. This volume thus presents the work of some of the past and presently recognized leaders in phenomenology - e. g. Gurwitsch, Straus, and Fisher - but, more important perhaps, it also presents the work of some of those who are sure to be future leaders of our community of phenomenological philosophers, if in fact they have not already achieved this status. Most, if not all, of the contribu tors to this volume are in some way or another indebted to Herbert Spiegelberg and his work in phenomenology. (shrink)