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)

In his critique of aesthetic individualism, R.G. Collingwood provides an account of persons that anticipates the post-Wittgensteinians; notably, Peter Strawson, Daniel Dennett, and Annette Baier. According to this view, persons emerge in the midst of other persons. This process is always unfinished and ongoing throughout one's life. One difficulty with this perspective is the problem of firstness: if persons are essentially second persons or one's personhood is contingent upon other persons, how could there be a first person or early persons? (...) One solution to this problem is to employ the notion of family or community. This solution can be found in both Collingwood and Baier.After this discussion,we look at his autobiography for evidence of his own 'discoveries' of personhood. There is tension here because he was a rebel and a loner, but there were a few (but not many) good relationships that confirm or exemplify his view of persons in his own life. Also briefly addressed is how this view fits into his theories of history and art. (shrink)

The persons who adapt to changes as may be necessary in the course of their existence not only survive in the struggle for existence but also thrive and enjoy their lives in the best possible way under the given circumstances. For, life consists in various relationships, which are in constant movement and change.Therefore dealing with change or change-management has got pivotal importance in all walks of humans’ lives. In order to facilitate smooth change all big and small inheritances have to (...) be shed off. Adaptation to change involves some amount of give and take. Before stepping into new shoes one has to remove old ones. Sticking to good or bad things of the past in some cases spoils the present. One should, therefore, be in a position to come out of the situation of status quoor inertia. In some cases our ego does not allow us to change. It forces us to remain in the state that we have been enjoying hitherto. If we are untouched by sense of exuberance and live a life of simplicity, we can break the fetters of ego. The crux of the problem lies in affecting the change of attitude towards the present state of affairs and performance of corresponding duty. The persons should realize that change in power, position, strength etc. is inevitable. So,they should be mentally and physically prepared for it. This can be conveniently achieved by developing adaptability to and management of change. (shrink)

R. G. Collingwood (1889–1943) had several arguments that analyzed race in history and anthropology. These appear mainly in Roman Britain (both in theory and practice of history), The Idea of History, and The Principles of History. This latter work, which is fairly new to Collingwood scholarship (1999), contains the most important arguments. Collingwood argued that race is grounded in the historical process and this includes a people's environment, more so than genetics or evolution. He used the nature of art as (...) an example in his main argument. This spills over in his view of anthropology—in particular physical anthropology that was influenced by John Beddoe. His view is contrasted with Claude Lévi-Strauss who held that physical anthropology is at the forefront of social or cultural anthropology which follows its lead. Whereas Collingwood held that in studying blood types, skulls, and bones, 'one does not get inside the object or recreate its object inside itself.' Consequently, cultural anthropology will always provide the key to racial considerations. What is revealed is that emotions and rationality are the same across cultures; also, that superiority/inferiority claims about race are mythical and lead us into darkness and superstition. (shrink)

'This is a work of seminal importance in educating scholars on how to perceive art in any medium precisely because Heninger provides a successful methodology for understanding what lies behind the apparent content of texts and images.