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)

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

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 forms of thought are first set out and stored in human language,” we read in the preface to the second edition of Hegel’s Science of Logic. Man thinks through language, and everything he “transforms into language and expresses in it contains a category, whether concealed, mixed, or well defined”. Language, then, harbors thought categories. There is a philosophy of language, but there is also a philosophy implied in language. How is this supposed to work? More specifically, how is this (...) supposed to work in Hegel’s own use of language?This paper is an attempt to give a simple answer to this question. There have been scholarly attempts to tie Hegel’s philosophy to his use of language.1 This paper... (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.