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)

Some may be of the opinion that one event can begin before another only by virtue of the existence of some event (a “witness”) which wholly precedes the other and does not wholly precede the one (and similarly for “ends before” and “does not abut”). Those would prefer $\mathbb{F}$ 0 to $\mathbb{F}$ as a model for observers' apprehensions of events. Since G is a functor from $\mathbb{M}$ to $\mathbb{F}$ 0, the current construction (restricted to $\mathbb{F}$ 0) remains applicable.This work supports (...) a claim that the psychologically fundamental temporal relationships are “wholly precedes”, “begins before”, “ends before” and “abuts”. But only in a very weak sense. Any other set of relationships which is interdefinable with this one, using only quantifier-free formulas in the definitions, could be used to define a category $\mathbb{F}$ ′ which is indistinguishable from $\mathbb{F}$ (because the same functions preserve and reflect the new relationships). This work equally supports the claim that those relationships are the psychologically fundamental ones, or the claim that it is just “wholly precedes” which is fundamental, and that we perceive “begins before” just by virtue of witnesses. But it refutes the claim that only “wholly precedes” is fundamental, and that we understand “begins before” only because we understand time as a linear ordering. (shrink)

The paper analysis the strategies and concepts developed in the world in modern directions: innova- tive economy, digital economy, artificial intelligence, Industry 4.0 and others. The problem is to determine the initial fundamental parameters of order and their prospects in the global world, the definition and principles of artificial intel- ligence systems, its structure and important aspects and principles of future science and technology in analysis and synthesis based on synergetic approaches, innovative, information, converged technologies, taking into account the design (...) of future and viable and safe and sustainable development in the context of Industry 4.0, digital economy and Society 5.0. The general scheme of the integrated model of sustainable and socio-humanitarian development in the global system is proposed, which the authors call the noosphere model of sustainable and safe development as an important fundamental platform for the design and creation of AIS. In the XXI century education, science and innova- tive technologies becomes the «basis» of the spiritual and material reproduction of man, transforming the society of the XXI century into an educational society, ensures compliance with the law of advanced development of human quality, quality of social intelligence and quality of educational systems in society. noosphere evolution. Industry 4.0 is the next stage in the digitalization of production technologies with the accelerated introduction of new developments and cyberphysical systems, which is changing business models. Accordingly, Industry 4.0 as a separate segment of digital manufacturing technologies takes its place among other digital sectors. The analysis of the Strategies and Concepts developed in the world in modern directions: innovative economy, digital economy, artificial intelli- gence, Industry 4.0 and others is carried out in the work. The problem is to determine the initial fundamental para- meters of order and their prospects in the global world, the definition and principles of artificial intelligence systems, its structure and important aspects and principles of future science and technology in analysis and synthesis ba- sed on synergetic approaches, innovative, information, converged technologies, taking into account the design of future and viable and safe and sustainable development in the context of Industry 4.0, DE and Society 5.0. The main scientific and technological factors in the 21st century will be the development of: Artificial Intelligence, Nano Technologies, Bio-Media Technologies, Cognitive Technologies and Socio-Humanitarian Technologies. More specifically – this is the modern development of Innovative Technologies: «NBIC SH». Therefore, it is necessary to note the importance of taking into account the principle of I2K2+SH, ie: Intellectualization, Integration, Convergence, Coevolution and Socio- humanitarian technologies. It is important and necessary to take into account modern principles of designing a su- stainable and secure AIS and solving the problem of Harmonization between 2 worlds: Real and Virtual, especially in their hybridization. Our immediate future is a hybrid nonlinear world. Note that digitalization, artificial intelligence and robotics will be the main drivers of global economic growth by 2030E. An important paradigm and platform is the Integrated System: for Industry 4.0, DE and AI, taking into account the complex principle of I2K2+SH. If the transition of the Ukrainian economy to an innovative one does not take place in the next 3-5 years, Ukraine will remain in the backyard of civilization. (shrink)

Although we believe the results reported below to have direct philosophical import, we shall for the most part confine our remarks to the realm of mathematics. The reader is referred to [4] for a philosophically oriented discussion, comprehensible to mathematicians, of tense logic.The “minimal” tense logicT0is the system having connectives ∼, →,F(“at some future time”), andP(“at some past time”); the following axioms:(whereGandHabbreviate ∼F∼ and ∼P∼ respectively); and the following rules:(8) fromαandα → β, inferβ,(9) fromα, infer any substitution instance ofα,(10) fromα, (...) inferGα,(11) fromα, inferHα.A tense logic is a systemTwhose language is that ofT0and whose axioms and rules include (1)–(11). The axioms and rules ofTother than (1)–(11) are calledproperaxioms and rules.We shall investigate three systems of semantics for tense logics, i.e. three notions ofstructureand three relations ⊧ which stand between structures and formulas. One reads⊧αas “αis valid in.” A structureis amodelof a tense logicTif every formula provable inTis valid in. A semantics isadequateforTif the set of models ofTin the semantics is characteristic forT, i.e. if wheneverT ∀ αthen there is a modelofTin the semantics such that∀ α. Two structuresand, possibly from different semantics, are calledequivalent(∼) if exactly the same formulas are valid inas in. (shrink)

This omnibus comprises three outstanding books by Professor S.K. Chakraborty on the need for value-driven management and corporate ethics - "Management by Values", "Ethics in Management", and "Values and Ethics for Organizations".

In lieu of an abstract, here is a brief excerpt of the content:Art's DetourA Clash of Aesthetic TheoriesS. K. Wertz (bio)Both John Dewey1 and Martin Heidegger2 thought that art's audience had to take a detour in order to appreciate or understand a work of art. They wrote about this around the same time (mid-1930s) and independently of one another, so this similar circumstance in the history of aesthetics is unusual since they come from very different philosophical traditions. What was it (...) about the climate of the times that led them to such an idea? Is it still viable today? Both philosophers thought that art's audience is not in a position to immediately appreciate works of art—that we are missing something for a direct appreciation or apprehension—so we must take a detour. Why the detours and what are they? Are the detours similar? And are Dewey and Heidegger right about this? The essay that unfolds below attempts to answer these questions.First a definition is in order so we know what the term "detour" means when I use it. What is a detour? It is a deviation from a direct course or the usual procedure; a roundabout way temporarily replacing part of a route; in other words, a bypass or a roundabout way to some destination. The Little Oxford Dictionary adds a different twist on my characterization: "a course that leaves and rejoins [the] direct route."3 Applying this idea to art, we can say that a detour describes an audience who ordinarily perceives an artwork is a legitimate beginning for an appreciation of it, but that course must be bypassed for another (conception) before it can rejoin the direct route (perception). In other words, perceptions in the aesthetic experience must be aided by conceptions—a decidedly Kantian stance taken by Dewey and Heidegger. Their illustrations make my interpretation plausible.One of Heidegger's examples is Van Gogh's painting of a pair of peasant boots.4 He selects this painting to illustrate his metaphysics, which centers around the notion of "equipment." Peasant boots are equipment in [End Page 100] the sense that they are worn or used; the mere thing (like shoes or boots in a store [exhibited] or a closet [in storage]) disappears in use and becomes equipment. Between equipment and mere things—these two categories of being—are artworks. They are pictorial representations of equipment (in Heidegger's illustration; a pair of shoes as mere things could be a pictorial representation, like an advertisement, but it wouldn't be the same). Through the painted boots, a world comes into focus—a network of meaning. The world Heidegger sees in the Van Gogh painting is captured in the following descriptions: "In the vicinity of the [art]work we were suddenly somewhere else than we usually tend to be…. The art work let us know what shoes are in truth" (ATCR 233). So the nature of art is still a question about the nature of representation for Heidegger: it is what the shoes disclose to us about human existence. As he says, it is not just merely a pair of shoes portrayed but shoes "from the dark opening of the worn insides … the toilsome tread of the worker stares forth" (ATCR 232). In other words, we see the difficult labor that this particular owner toiled with in her daily chores.In Tralbaut's book, he quotes Heidegger in a caption alongside the painting: "Engraving in the intimate obscurity of the hollow of a boot is the weariness of the steps of work. The rough and solid weight of the clog tells of the slow and obstinate trudge across the fields."5 Heidegger continues in the same vein:In the stiffly rugged heaviness of the shoes there is the accumulated tenacity of her slow trudge through the far-spreading and ever-uniform furrows of the field swept by a raw wind. On the leather lie the dampness and richness of the soil. Under the soles slides the loneliness of the field-path as evening falls. In the shoes vibrates the silent call of the earth, its quiet gift of the ripening grain and its unexplained self-refusal in the fallow desolation of... (shrink)

In this work, S.K. Chakraborty develops the themes propounded in his earlier work to provide a systematic presentation of the relevant vedantic and allied principles in a conceptual and empirical framework. From an overall perspective of vedantic ethical vision and its application to managerial and corporate ethical morality, the book examines what the Vedantic ethical system, and great thinkers like Tagore, Gandhi, Burobindo and others, can teach us about such questions as individual leadership, transformation of the work ethos, ethics and (...) productivity, and others. Throughout, the conceptual and the empirical are closely intertwined, and substantial graphic appendices on the Tata leadership crisis of 1991 and the securities scam of 1991-92 give an immediacy and relevance to the analysis. (shrink)

How does aesthetic education begin and expand over time? David Hume’s idea of the narrow circle provides us with an answer when considering this question. He uses the narrow circle to explain how moral practices evolve, and by analogy, we can also use this conception to explain how aesthetic practices evolve. So I will first of all begin with a discussion of his essay “The Standard of Taste.”1 In this essay, Hume gives an excellent profile of the critic who has (...) the traits to generate the standard of taste: delicacy of taste or a delicate imagination; practice in a particular art; ability to make comparisons, free from prejudice; and good sense in exercising the former traits. He says that few are qualified... (shrink)

What are the historical origins of aesthetic education? One of these comes from the eighteenth century. This became an important theme in a novel of the time. Published in 1761, Jean-Jacques Rousseau’s Julie, or the New Heloise: Letters of Two Lovers Who Live in a Small Town at the Foot of the Alps1 was an instant success in eighteenth-century Europe. Widely read, the novel made European culture self-conscious and forced it to pay attention to aspects of living that had gone (...) unnoticed or underappreciated, including taste and food.2 These aspects—taste and food—become concrete manifestations of aesthetic education. Through the voices of Julie and her tutor-turned-lover Saint Preux, they provide a lively critique of.. (shrink)

This volume is a collection of S.K. Chakraborty's papers on the east-west distinction in worldviews. The essays are reflective and deliberate upon philosophical diferences and attitudes of thinkers that have shaped the behavior of the common man, both in and out of the workplace.

The notion of a harmonious universe was taught by Pythagoras as early as the sixth century BC, and remained a basic premise in Western philosophy, science, and art almost to our own day. In Touches of Sweet Harmony, S. K. Heninger first recounts the legendary life of Pythagoras, describes his school at Croton, and discusses the materials from which the Renaissance drew its information about Pythagorean doctrine. The second section of the book reconstructs the many facets of this doctrine, and (...) the final section shows its influence on Renaissance poetics. Professor Heninger's magisterial work introduces the reader not only to Pythagoras but to a host of other classical, medieval, and Renaissance figures as well--from Plato and Aristotle through St. Augustine and Macrobius down to Sidney and Spenser. (shrink)

An interpretation of Aristotle's modal syllogistic is proposed which is intuitively graspable, if only formally correst. The individuals to which a term applies, and possibly-applies, are supposed to be determined in a uniform way by the set of individuals to which the term necessarily-applies.

In verse twelve of the Tao Te Ching, Lao Tzu makes a curious claim about the five flavors; namely that they cause people not to taste or that they jade the palate. The five flavors are: sweet, sour, salt, bitter and spicy or hot as in 'heat'. To the Western mind, the claim, 'The five flavors cause them [persons] to not taste,' is counterintuitive; on the contrary, the presence of the five flavors in a dish or in a meal would (...) expand or enhance the senses and the palate, i.e., taste would be augmented by the five flavors. So what is the plausible meaning of the Taoistic claim? To answer this question, I look very briefly at the history of the doctrine of the five flavors and the history of Chinese cuisine. Lao Tzu probably has Confucian feasts in mind in making such a claim, but other interpretations are discussed. (shrink)

We show that the join of two classical [respectively, regular, normal] modal logics employing distinct modal operators is a conservative extension of each of them.

Jean-François Revel is the first philosopher to take food seriously and to offer a topology for food practices. He draws a distinction between different kinds of cuisine -- popular (regional) cuisine and erudite (professional) cuisine. With this distinction, he traces the evolution of food practices from the ancient Greeks and Romans, down through the Middle Ages, and into the Renaissance and the Modern Period. His contribution has been acknowledged by Deane Curtin who offers an interpretation of Revel’s conceptual scheme along (...) Platonic lines. In this essay the author reviews Curtin’s interpretation, finds it wanting in certain respects, and develops an alternative reading of Revel along Hegelian lines. This interpretation, the author believes, does greater justice to Revel’s topology for food practices. (shrink)

Written from the perspective of philosophy of liberation, this essay holds that the reform of basic human relationships and their cultural instantiation(s) is central to all serious societal change. The essay analyzes naive, mythological, and critical consciousness. It examines how these modes of consciousness are embodied in the health delivery system and then describes areas where practitioners and patients of critical consciousness might work for greater humanization of health care.

CHAPTER ONE Paving a Way for a Treatise Identity Those who are not of the philosophical persuasion may find it surprising that the Self appears to be such ...

_Purpose._ The study aims to substantiate philosophical anthropology as a space for the development of biopolitics, which is a relatively new synthetic scientific knowledge of the political in the biological and the biological in the political, which, however, has its roots in the era of antiquity. The analysis of biopolitics in the context of contemporary global challenges, in particular the COVID-19 pandemic, is carried out, which allows to actualize a new direction of biopolitics – microbiopolitics. _Theoretical basis._ The study is (...) based on an understanding of the initial, in relation to biopolitics, the nature of philosophical anthropology. While philosophical anthropology seeks an answer to the question – who is _Homo sapiens_, given the biosocial nature of man, biopolitics specifies the question in the form – who is _homo politicus_ in modern socio-political space with a focus on the imperative of a human-centred approach in the social sciences. The study is based on scientific works by specialists in philosophical anthropology and biopolitics. _Originality._ The authors substantiate the expediency and relevance of considering philosophical anthropology as a contextual space for the evolution of biopolitical knowledge from the natural philosophy of Antiquity to modern microbiopolitics. _Conclusions._ Philosophical anthropology is seen as a specific epistemological landscape in which fields of scientific knowledge are formed and developed that are in one way or another involved in the philosophical problems of man: philosophical psychology, social anthropology, philosophy of medicine, humanology, philosophy of education, ethics, as well as biophilosophy, bioethics, and, in particular, biopolitics. (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)

I examine Nagarjuna’s averting an opponent’s argument, Paul Sagal’s general interpretation of Nagarjuna and especially Sagal’s conception of "averting" an argument. Following Matilal, a distinction is drawn between locutionary negation and illocationary negation in order to avoid errant interpretations of verse 29 The argument is treated as representing an ampliative or inductive inference rather than a deductive one. As Nagarjuna says in verse 30: "That [denial] of mine [in verse 29] is a non-apprehension of non-things" and non-apprehension is the averting (...) of arguments or "the relinquishing of all views." "Not making a proposition P" would be not speaking P or silence with regard to P and, as Sagal argues, not meaning a global linguistic silence. Such an interpretation would lead to attributing wholesale irrationalism to Nagarjuna-something I wish to avoid. (shrink)