Recognizing the growing interdependence of the European Union and the importance of codes of conduct in companies’ operations, this research examines the effect of a country’s culture on the implementation of a code of conduct in a European context. We examine whether the perceptions of an activity’s ethicality relates to elements found in company codes of conduct vary by country or according to Hofstede’s (1980, Culture’s Consequences (Sage Publications, Beverly Hills, CA)) cultural constructs of: Uncertainty Avoidance, Masculinity/Femininity, Individualism, and Power (...) Distance. The 294 individuals, who participated in our study, were from 8 Western European countries. Their responses to our 13 scenarios indicate that differences in the perceptions of ethicality associate primarily with the participants’ country as opposed to their employer (i.e., accounting firm), employment level, or gender. The evidence also indicates that these country differences associate with Hofstede constructs of Individualism and Masculinity. (shrink)

By an unfounded chain for a function f:X→X we mean a sequence nω of elements of X s.t. fxn+1=xn for every n. Unfounded chains can be regarded as a generalization of fixed points, but on the other hand are linked with concepts concerning non-well-founded situations, as ungrounded sentences and the hypergame. In this paper, among other things, we prove a lemma in general topology, we exhibit an extensional recursive function from the set of sentences of PA into itself without an (...) unfounded chain, and we prove that every term in a Magari algebra has an unfounded chain. (shrink)

This paper examines the associations among social desirability response bias, cultural constructs and gender. The study includes the responses of 1537 students from 12 countries including Australia, Canada, China, Colombia, Ecuador, Hong Kong, Ireland, Japan, Nepal, South Africa, Spain, and the United States. The results of the analysis indicate that, on average, social desirability response bias decreases as a country's Individualism increases. The analysis also indicates that women scored significantly higher on Paulhus' Image Management Subscale on an overall basis and (...) for seven of the 12 country comparisons. This research serves as a caution when considering the research findings of prior international survey-based ethics research that do not include a direct measure of social desirability response bias. For example, the finding that women score higher on Paulhus' measure of social desirability response bias calls into question prior research that does not control for social desirability response bias indicating women are more ethically sensitive than men. (shrink)

The article argues for a stand-alone ethics course in accounting and details the shortfalls and questionable approach of “teaching ethics across the curriculum”, especially for those preparing for professional careers in accounting. The need for a prerequisite course in the philosophy of ethics and moral reasoning is also addressed. A proposed semester listing of course topics for an accounting ethics course is presented, with supporting reasoning for their inclusion, and a detailed semester course syllabus is provided for consideration.

The intensive process of differentiation of knowledge that has in the past decade come to include philosophy has had the results, inter alia, that ethics, esthetics, and empirical sociology have undergone a kind of secondary "branching off" from the philosophy of society and culture . On the level of teaching this had the consequence that a department of esthetics and ethics was carved out of the department of historical materialism at the Philosophical Faculty of Moscow University, and was subsequently divided (...) into departments of esthetics and ethics, respectively. It was thus that the independent department of ethics made its appearance for the first time in the history of Moscow University. This occurred in 1969, and recently the department of Marxist- Leninist ethics marked its modest first decade. (shrink)

The Irish poet W. B. Yeats once wrote, with great sapience and perception: Nor dread, nor hope attend A dying animal; A man awaits his end Dreading and hoping all. That death has ever been a problem to man is attested as far back as we can trace our species in the archaeological record—indeed, it seems to have been a problem even for that immediate precursor of homo sapiens, the so-called Neanderthal Man; for he buried his dead.

Joachim Schulte’s introduction provides a distinctive and masterful account of the full range of Wittgenstein’s thought. It is concise but not compressed, substantive but not overloaded with developmental or technical detail, informed by the latest scholarship but not pedantic. Beginners will find it accessible and seasoned students of Wittgenstein will appreciate it for the illuminating overview it provides.

The title of this symposium, “Formal Simplicity as a Weight in the Acceptability of Scientific Theories,” to some people might seem to suggest that we are to be making positive proposals about how the concept of simplicity could be defined for formalized languages, defined so as to figure in a formalized theory of confirmation. I must confess at the start that I do not have any such ambitious object in view. I now feel, indeed, that premature formalizations have little power (...) to illuminate the philosophically interesting questions which cluster round the problem of the role of simplicity in scientific thinking. So in this short paper I wish merely to present some elementary considerations, not very novel ones, concerning the role which simplicity seems to me to play in our non-demonstrative reasoning about matters of empirical fact. Although many writers have sought to analyze the logical character of such reasoning, little unanimity has been attained in their over-all views; thus it is that though the considerations which I wish to present are elementary, they are not wholly uncontroversial. But because these matters are elementary in nature, I do feel it appropriate in discussing them to use homely examples of uncomplicated kinds, rather than elaborate examples drawn from the more sophisticated reaches of scientific theory; in doing so, I am taking it for granted that scientific inference as regards its logical character is fundamentally a refinement of everyday thinking, rather than a procedure of some essentially different nature. (shrink)

This essay by S. F. Davenport won the Norrisian Prize awarded by the University of Cambridge in 1924 and was published the next year. In it, Davenport examines the idea of 'immanence', which he defines as 'indicating the rapport between God and His creatures', and the possible application of the concept to the Incarnation of Christ. This book will be of value to anyone with an interest in Christology or Christian theology more generally.

In recent writing on the theory of knowledge a distinction has been drawn between ‘the language of appearing’ and ‘the sense-datum language’. The aim of this paper is to suggest that consideration of that distinction and of what Kant’s attitude toward it would have been can shed light on two otherwise-puzzling aspects of his doctrine in the Critique of Pure Reason: his adamant conviction that there are things-in-themselves, and his confidence that the Antinomies are resolved once we admit the transcendental (...) ideality of space and time. (shrink)

v. 1. Irrat͡sionalizm v nemet͡skoĭ filosofii XIX veka -- v. 2. Navstrechu Logosu : problema poznanii͡a v ėkzistent͡sializme i germenevtike.

In this research, we review the current level of ethics education prior to college and the emphasis of the Association to Advance Collegiate Schools of Business (AACSB) on business ethics education in college using an ‘across the curriculum’ approach. We suggest that business schools and accounting practitioners can forge a more meaningful partnership than what currently exists through the traditional business advisory council prevalent at most schools of business. Ethical conduct is inherent in the practice of public accounting and a (...) hallmark of the accounting profession. Accounting practitioners can play a significant and positive role in helping business schools to reexamine their obligations to society and their students by actively engaging in the exchange of views by academics on the necessity for ethics education as well as those of professional accounting bodies.1. (shrink)