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)

Now in a third edition, Introduction to Philosophy: Classical and Contemporary Readings is a highly acclaimed, topically organized collection that covers five major areas of philosophy--theory of knowledge, philosophy of religion, philosophy of mind, freedom and determinism, and moral philosophy. Editor Louis P. Pojman enhances the text's topical organization by arranging the selections into a pro/con format to help students better understand opposing arguments. He also includes accessible introductions to each chapter, subsection, and individual reading, a unique feature for an (...) anthology of this depth. While the book focuses on a compelling sampling of classical material--including selections from Plato, Aristotle, Descartes, Locke, Berkeley, Hume, and Kant--it also incorporates some of philosophy's best twentieth-century and contemporary work, featuring articles by Bertrand Russell, Richard Taylor, John Searle, Thomas Nagel, and others. This third edition contains an expanded glossary, more extensive section introductions, and twelve new selections: Karl Popper: "Epistemology without a Knowing Subject" Richard Rorty: "Dismantling Truth: Solidarity Versus Objectivity" Daniel Dennett: "Postmodernism and Truth" Bruce Russell: "The Problem of Evil: Too Much Suffering" David Chalmers: "Against Materialism: Can Consciousness Be Reductively Explained?" Baron Paul Henri d'Holbach: "A Defense of Determinism" Michael Levin: "A Compatibilist Defense of Moral Responsibility" Plato: Socratic Morality: "Crito" Herodotus: "Custom Is King" J. L. Mackie: "The Subjectivity of Values" Louis P. Pojman: "A Critique of Mackie's Theory of Moral Subjectivism" Thomas Nagel: "Moral Luck". (shrink)

In ”Skepticism,” Peter Klein distinguishes between the “Academic Skeptic” who proposes that we cannot have knowledge of a certain set of propositions and the “Pyrrhonian Skeptic” who refrains from opining about whether we can have knowledge. Klein argues that Academic Skepticism is plausibly supported by a “Closure Principle‐style” argument based on the claim that if x entails y and S has justification for x, then S has justification for y. He turns to contextualism to see if it can contribute to (...) the discussion between one who claims that we can have knowledge about some epistemically interesting class of propositions and the Academic Skeptic. He outlines the background of Pyrrhonian Skepticism, pointing out that the Pyrrhonist withholds assent concerning our knowledge‐bearing status because reason cannot provide an adequate basis for assent. He assesses three possible patterns of reasoning, and concludes that the Pyrrhonist view, that reason cannot resolve matters concerning the nonevident, is vindicated. (shrink)

First published in 1987. Routledge is an imprint of Taylor & Francis, an informa company.

First published in 1987. Routledge is an imprint of Taylor & Francis, an informa company.

Author: Jakubowski Jarosław Title: EN QUOI CONSISTE LA FINITUDE DU CORPS PROPRE? À LA RECHERCHE DE LA RÉPONSE DE PAUL RICOEUR (Na czym polega skończoność ciała własnego? W poszukiwaniu odpowiedzi Paula Ricoeura) Source: Filo-Sofija year: 2010, vol:.11, number: 2010/2, pages: 107-124 Keywords: FINITUDE DU CORPS, RICOEUR, „OUVERTURE”, „FERMETURE DANS L’OUVERTURE”, L’ALTERITE DU CORPS PROPRE Discipline: PHILOSOPHY Language: POLISH Document type: ARTICLE Publication order reference (Primary author’s office address): E-mail: www:L’analyse du problème formulé dans le titre se compose de deux (...) parties thématiques. La première présente la conception du corps propre élaborée par Ricoeur et ses sources philosophiques (Maine de Biran, Husserl, Marcel, Heidegger) les plus importantes. La deuxième partie presénte deux significations fondamentales de la notion de la finitude du corps propre chez Ricoeur. Celui-ci distingue la finitude du corps propre considerée comme une „ouverture” (1) et comme une „fermeture dans l’ouverture” (2). La troisième signification de la notion ci-dessus, mentionnée dans la conclusion de l’article, est liée à une catégorie de l’altérité du corps propre. (shrink)

This paper hinges on the idea that our subjectivities---how individuals come to an understanding about themselves, their relationship to each other and their place in the world---are profoundly affected by the intersubjective quality of recognition we receive from others. Rooted within the Hegelian dialectical perspective, the desire for recognition stems from the view that a major part of our identities are formed through social relations. Misrecognition, in its various forms, promotes fundamental injustices. This is a point that the traditional modernist (...) approach to political philosophy bypasses because of its focus on procedural rather than ethical issues of injustice. (shrink)

Autor stawia w centrum rozważań koncepcję historii Cieszkowskiego i Hessa. "Prolegomena…" Cieszkowskiego wywarły silne wrażenie na Hessie. Autor "Heiligen Geschichte" przejął koncepcję filozofii czynu Cieszkowskiego, która nie ograniczała się do spekulacji, lecz przenosiła nas do sfery społecznej praktyki.

The current system of international law is experiencing profound transformations. Indeed, the simultaneous processes of globalization combined with the disintegration of international systems of governance and law-making pose complex challenges for legal scholarship. The doctrinal response to these challenges has been theorized within two seemingly contradictory discourses in international law: fragmentation and constitutionalisation. This book takes an innovative approach to international law, viewing the processes of the fragmentation and constitutionalisation as being profoundly interconnected and reflective of each other. It brings (...) together a select group of contributors, including both established and emerging scholars and practitioners, in order to explore the ways in which the problems of fragmentation and constitutionalisation are viscerally linked one to the other and thus mutually conditioning and stimulating. The book considers the theory and practice of international law looking at the two phenomena in relation to the various fields of international law such as international criminal law, cultural heritage law and international environmental law. (shrink)

Throughout 19th and the first half of 20th centuries, Polish thinkers largely supplanted political philosophy with the philosophy of history. Such an approach produced an essential continuum, despite marked differences of concepts in different political and theoretical contexts. This continuity finds a particular expression in two ideas, nascent already in the 15th and 16th century Polish political thought, i.e. the idea of Poland’s Historical Mission , and a notion of a specifically Polish Love of Freedom.The author approaches this phenomenon by (...) way of presenting three sets of concepts: the late-Enlightenment one of S. Staszic, the Romantic attempt of A. Cieszkowski, and M. Zdziechowski’s Neo-Romantic take. (shrink)

This article starts with the hypothesis that the measure of first-person experience of initiative is not, as it has been customary to believe, the present moment. Jean Nabert’s philosophy (and especially his early work titled L’expérience intérieure de la liberté) provides tools that make it clear that the sense of initiating action that one has in the present moment carries the stigma of illusoriness. If I experience initiative in the present moment, it means that I have taken part in an (...) activity initiated before. Therefore, even though the very moment of initiating action remains unavailable to me, the measure of initiative experience should be sought not in the present but in the past. To this end, one needs to consider the genesis of motives propelling my action. In line with Nabert’s conception, these motives—manifesting themselves as some kind of representations—are grounded in actions that I have not completed. However, the fact that the initiative I demonstrate is conditioned by these unfinished actions does not imply that my actions so far make up, by definition, a harmonious arrangement. Nevertheless, all these actions coalesce in one history, embracing my “desire to be” that constitutes my existence. (shrink)

This article starts with the hypothesis that the measure of first-person experience of initiative is not, as it has been customary to believe, the present moment. Jean Nabert’s philosophy (and especially his early work titled L’expérience intérieure de la liberté) provides tools that make it clear that the sense of initiating action that one has in the present moment carries the stigma of illusoriness. If I experience initiative in the present moment, it means that I have taken part in an (...) activity initiated before. Therefore, even though the very moment of initiating action remains unavailable to me, the measure of initiative experience should be sought not in the present but in the past. To this end, one needs to consider the genesis of motives propelling my action. In line with Nabert’s conception, these motives—manifesting themselves as some kind of representations—are grounded in actions that I have not completed. However, the fact that the initiative I demonstrate is conditioned by these unfinished actions does not imply that my actions so far make up, by definition, a harmonious arrangement. Nevertheless, all these actions coalesce in one history, embracing my “desire to be” that constitutes my existence. (shrink)