Internal audit provides an independent and objective opinion to the Board on risk management, control and governance, by measuring and evaluating their effectiveness in achieving an organisation’s agreed objectives. It also provides an independent and objective consultancy service to help line management improve the organisation’s processes. Internal auditors should respect in their work some ethical rules, especially these included in the Code of Ethics formed by the IIA. This code is intended to clarify the standard of conduct expected from all (...) members of the internal audit unit. The main four principles that should be observed are as follows: integrity, objectivity, competency and confidentiality Being ethical in internal audit is necessary in order to win the trust of the environment in which auditors work. However, declaring one’s readiness to respect the Code of Ethics is not enough. Much more important is to implement and comply with given rules in carrying out audit duties. (shrink)

It is argued that important information on the emergence of space is hidden at the quark/hadron level. The arguments follow from the acceptance of the conception that space is an attribute of matter. They involve in particular the discussion of possibly relevant mass and distance scales, the generalization of the concept of mass as suggested by the phase-space-based explanation of the rishon model, and the phenomenological conclusions on the structure of excited baryons that are implied by baryon spectroscopy. A counterpart (...) of the Eddington–Weinberg relation concerning Regge towers of hadronic resonances is noted. (shrink)

Predictive processing (PP) has been repeatedly presented as a unificatory account of perception, action, and cognition. In this paper, we argue that this is premature: As a unifying theory, PP fails to deliver general, simple, homogeneous, and systematic explanations. By examining its current trajectory of development, we conclude that PP remains only loosely connected both to its computational framework and to its hypothetical biological underpinnings, which makes its fundamentals unclear. Instead of offering explanations that refer to the same set of (...) principles, we observe systematic equivocations in PP‐based models, or outright contradictions with its avowed principles. To make matters worse, PP‐based models are seldom empirically validated, and they are frequently offered as mere just‐so stories. The large number of PP‐based models is thus not evidence of theoretical progress in unifying perception, action, and cognition. On the contrary, we maintain that the gap between theory and its biological and computational bases contributes to the arrested development of PP as a unificatory theory. Thus, we urge the defenders of PP to focus on its critical problems instead of offering mere re‐descriptions of known phenomena, and to validate their models against possible alternative explanations that stem from different theoretical assumptions. Otherwise, PP will ultimately fail as a unified theory of cognition. (shrink)

The article presents a thought experiment aimed at indicating a possibility for thinking education beyond the logic of progress. In its first part, the argument reconstructs the entanglement of the modern idea of progress (as found in Francis Bacon and Comenius) and education, while tracking down the specific coupling of obedience and conquest at work. Through such an analysis a link between the ideas of progress and of emancipation is determined, which leads to the acknowledgement of the difficulty of the (...) task of imagining education outside of the logic of progress. In the second part an attempt is made to match this task by suggesting that when studying with a teacher, the logic of progress is deactivated. A phenomenological analysis of the practices involved in studying with a teacher points to a specific way of living together that such a collective study involves. This way of living together is formed by continual exercises in the humble equality realized through shared attention to something worthy of study: this stems from attentiveness to what exists, and it develops an attitude of care and respect for being as such. (shrink)

Topic modeling—a text‐mining technique often used to uncover thematic structures in large collections of texts—has been increasingly frequently used in the context of the analysis of scholarly output. In this study, we construct a corpus of 19,488 texts published since 1971 in seven leading journals in the field of bioethics and philosophy of medicine, and we use a machine learning algorithm to identify almost 100 topics representing distinct themes of interest in the field. On the basis of intertopic correlations, we (...) group the content‐based topics into eight clusters, thus providing a novel, fine‐grained intellectual map of bioethics and philosophy of medicine. Moreover, we conduct a number of diachronic analyses, examining how the “prominence” of different topics has changed across time. In this way, we are able to observe the distinct patterns in which bioethics and philosophy of medicine have evolved and changed their focus over the past half a century. (shrink)

Psychotherapy with the use of psychedelic substances, including psilocybin, lysergic acid diethylamide (LSD), ketamine, and 3,4-methylenedioxymethamphetamine (MDMA), has demonstrated promise in treatment of post-traumatic stress disorder (PTSD), anxiety, addiction, and treatment-resistant depression. Psychedelic-assisted psychotherapy (PP) represents a unique psychopharmacological model that leverages the profound effects of the psychedelic experience. That experience is characterized by strong dependency on two key factors: participant mindset and the therapeutic environment. As such, therapeutic models that utilize psychedelics reflect the need for careful design that promotes (...) an open, flexible, trusting mindset and a supportive setting. To meet this need, the PP model is increasingly supplemented by auxiliary methods, including meditation, relaxation, visualization or spiritual practices. We suggest virtual reality (VR) as a full-spectrum tool able to capitalize on and catalyze the innately therapeutic aspects of the psychedelic experience, such as detachment from familiar reality, alteration of self-experience, augmentation of sensory perception and induction of mystical-type experiences. This is facilitated by VR’s evidenced capacity to: aid relaxation and reduce anxiety; buffer from external stimuli; promote a mindful presence; train the mind to achieve altered states of consciousness (ASC); evoke mystical states; enhance therapeutic alliance and encourage self-efficacy. While these unique VR features appear promising, VR’s potential role in PP remains speculative due to lack of empirical evidence on the combined use of VR and PP. Given the increased commercial interest in this synergy there is an urgent need to evaluate this approach. We suggest specific VR models and their role within PP protocols to inspire future direction in scientific research, and provide a list of potential disadvantages, side effects and limitations that need to be carefully considered. These include sensory overstimulation, cyber-sickness, triggering memories of past traumatic events as well as distracting from the inner experience or strongly influencing its contents. A balanced, evidence-based approach may provide continuity across all phases of treatment, support transition into and out of an ASC, deepen acute ASC experiences including mystical states and enrich the psychotherapeutic process of integration. We conclude that the potential application of VR in modulating psychedelic-assisted psychotherapy demands further exploration and an evidence-based approach to both design and implementation. (shrink)

This theoretical paper is offered in the spirit of advancing the debate on the socioemotional wealth construct and its impact on how family firms conceptualize and practise corporate social responsibility. The study builds on Kellermanns et al.’s :1175–1182, 2012) claim that the SEW dimensions can be positively and negatively valenced as well as makes a distinction between the selective and instrumental approach to CSR and the holistic and normative one. Drawing on these considerations, it provides a theoretical underpinning in favour (...) of the view that SEW has ambivalent nature and therefore can produce detrimental outcomes for stakeholders of family companies. In this way, the study challenges the implicit assumption prevalent in the literature that SEW is “a prosocial and positive stimulus”. Crucially, it expands on the SEW construct by arguing that, given its ambivalent nature, SEW, as such, is at odds with the “strategic, whole-business view of responsibility”. Consequently, it posits that family firms—because of their concern with SEW—may be more likely to adopt the instrumental and selective rather than strategic and normative approach. Hence, it also makes the case for regarding the latter as a reference point to investigate the family company’s attitude towards social responsibility. It concludes by summarising the argument and offering future research avenues. (shrink)

Philosophy Compass, Volume 17, Issue 1, January 2022.

Philosophy Compass, Volume 17, Issue 1, January 2022.

Research background: To a limited extent, modern researchers are interested in ordoliberalism, as a theory of the socio-economic system, which is confirmed by the results of the bibliometric analysis. In conducted studies, the assumptions of ordoliberalism are used partially, for example, for research on: the role of the state in the economy, the antitrust law, the theoretical assumptions of the SME, the determinants of German economic policy after World War II. Purpose of the article: The aim of this article is (...) to present the possibilities offered by the ordoliberal theory that predispose it to determine a socio-economic order which makes it possible to tackle the dysfunctions and crises that afflict today’s economy. Methods: The research methodology involves a critical analysis of the works of the most essential representatives of ordoliberal thought, particularly Walter Eucken and others, from the perspective of the above-mentioned purpose of the study. This requires examining German-, Polish- and English-language publications by authors recognised as representatives of mainstream ordoliberalism. Findings & Value added: As a result of the conducted analysis, the hypothesis about the existence of the elements of ordoliberal theory that allow it to respond to the challenges of the modern world, including economic, social, environmental and climate crises and pandemic threats has been confirmed. Research of this kind implies a return of thinking in terms of economic order, and thus contributes to the theories that seek to overcome the crisis in both the real economy and the theory of economics. (shrink)

Samuel J. Wheeler defends Wittgenstein's criticism of Cantor's set theory against the objections raised by Hilary Putnam. Putnam claims that Wittgenstein's dismissal of the basic tenets of this set theory concerning the noncountability of the set of real numbers was unfounded and ill‐conceived. In Wheeler's view, Putnam's charges result from his failure to grasp Wittgenstein's intention and, in particular, to consider the difference between empirical and logical impossibility. In my paper, I argue that Wheeler's defence is unsuccessful and, at the (...) same time, that Putnam's objections go too far. (shrink)

On the Notion of Communicational Grammar in Political Linguistics Any communicational grammar may be viewed as a linguistic study concerned with rules responsible for efficient communication, and can be used as a tool for researching almost any issue that falls under the term political linguistics-a sub-field of linguistics which analyzes how ideologies are put into service to legitimate power and inequality. From the linguistic point of view we would perceive discourse to be a dynamic and changing phenomenon, profoundly rooted in (...) its nonverbal context. The core of any discourse is established by particular texts formed by their speaker/writer. The meaning of the texts and their decoding by the hearer/reader seems to depend to a great extent not only on the cognitive processes that take place in the mind of the information receiver but also on the contextual embeddings which are: a) the situational embedding, that is where the text is produced ; b) the social embedding, that is within what social group the text is produced ; and c) the cultural embedding, which is apparently the most difficult to grasp, for it directly translates into what we understand under the nebulous term culture. The cultural embedding of texts should be held responsible for the projected associations it may induce in the receiver of textual messages and at the same time types of nonverbal cultural scripts and schemata that are supposed to accompany a verbal text. In light of the above, a model in which one has certain verbal texts that trigger certain socially and culturally specific behaviors can be called the communicational grammar of a particular discourse. (shrink)

Citizen identification systems (known also as ‘ID card systems’, or ‘national identity management systems’, even though those definitions are not identical) are receiving a mixed acceptance, with their privacy, security and usability being criticised, specifically in the UK. This paper investigates whether it is possible to improve social acceptance of such systems in cases where they are incompatible with the perceived value of privacy, but without significantly changing their original architecture. The paper analyses requirements using four different scenarios that address (...) long-term privacy issues. Relatively small alterations to such systems are suggested that may significantly improve their adoption. (shrink)

Was Heidegger a 'realist' or an 'idealist'? The issue has been and continues to be hotly debated in Heidegger scholarship. Here it is argued that the much more desirable realistic interpretation of Heidegger can be sustained, provided his theory of moods is given its due. Moods, I argue, are not only 'equiprimordial' with Dasein's understanding of being, but are also irreducible to the latter. It is often held - correctly, as it seems to the author - that Heidegger's idealism is (...) all but inevitable if Dasein's awareness of entities is grounded only in Dasein's understanding of being. But in Being and Time Heidegger speaks also of how what there is is 'disclosed moodwise'. The essay closely analyzes this specifically moody mode of disclosure, and shows both its autonomy vis-à-vis the understanding of being and its function of securing, for Dasein, an access to a truly independent reality. (shrink)

To explore the extent of embeddability of Leibnizian infinitesimal calculus in first-order logic (FOL) and modern frameworks, we propose to set aside ontological issues and focus on pro- cedural questions. This would enable an account of Leibnizian procedures in a framework limited to FOL with a small number of additional ingredients such as the relation of infinite proximity. If, as we argue here, first order logic is indeed suitable for developing modern proxies for the inferential moves found in Leibnizian infinitesimal (...) calculus, then modern infinitesimal frameworks are more appropriate to interpreting Leibnizian infinitesimal calculus than modern Weierstrassian ones. (shrink)

The article presents the question of understanding divine causality and its analogical character in the context of Thomas Aquinas’s teaching on Divine Providence. Analyzing Aquinas’s texts concerning the relation of God’s action towards nature and its activities it is necessary to emphasize the proper understanding of mutual relations between secondary causes and the primary cause which are not on the same level. Influenced by the reflection of M. Dodds and I Silva, the author of the article refers to Aquinas’s biblical (...) commentaries which have not been discussed so far from the perspective of the character of God’s action. In the final part of the article, metaphors used by Thomas in reference to the relation of God towards the world will be presented. (shrink)

This article is concerned with the relationship between adult attachment styles and generalized negativistic social beliefs. Two general dimensions of attachment styles, avoidance and anxiety, are considered to be manifestations of an individual’s image of other people and of the self, respectively. We suggest that both dimensions may be a substantial basis for formulating negative beliefs about the social world. Firstly, we believe that a high level of negativistic social beliefs can be positively predicted by the growth of avoidance and (...) anxiety. Secondly, we formulate an expected interaction effect. Although the nature of such an interaction is ambiguous, it may be argued as having a synergistic as well as antagonistic pattern. These hypotheses were tested and supported on a representative sample of adult Poles. (shrink)

The terms ‘left’ and ‘right’ cannot describe two extremes of a single ideological dimension. Instead, a bi-dimensional model including socio-cultural and socio-economic facets of leftism/rightism is postulated. Several studies conducted in the USA and Western Europe show a relative coherence of left-wing and right-wing orientation regarding both dimensions, whereas very diverse patterns can be found in the countries of Eastern Europe. In Poland cultural and economic leftism-rightism seem to be clearly negatively related. The general hypothesis in this paper claims that (...) such ideological inconsistency is a product of coherence at the level of preferences for values, i.e. covariance within individualistic as well as within collectivist values. Based on a survey study conducted on a representative sample of Poles, it was shown that preferences for values made up two distinct dimensions: Openness to change vs Conservation, and Self-enhancement vs Self-transcendence. They are positively related but have fundamentally different relationships with political self-identification and ideology. (shrink)

This essay discusses certain problems raised by Edmund Husserl’s conception of meaning with regard to the analysis of aesthetic experience. By referring to Jacques Derrida’s critique of phenomenological idealism I show that the metaphor of “stratification”, adopted by Husserl in his “Ideas” to a problem of discursive expression, if applied to the analysis of a work of art i.e. painting, allows to avoid the objection of “metaphysics of presence” commonly raised towards the phenomenological method.To present the major issue from the (...) perspective of artistic practice, I interpret Honore de Balzac’s short story “Chef-d’oeuvre inconnu”. In conclusion I show that aesthetic consciousness establishes an affective and receptive dimension that is no longer logocentric. This is the main reason why modern phenomenology should focus on the problem of aesthetic experience. (shrink)

This essay discusses certain problems raised by Edmund Husserl’s conception of meaning with regard to the analysis of aesthetic experience. By referring to Jacques Derrida’s critique of phenomenological idealism I show that the metaphor of “stratification”, adopted by Husserl in his “Ideas” to a problem of discursive expression, if applied to the analysis of a work of art i.e. painting, allows to avoid the objection of “metaphysics of presence” commonly raised towards the phenomenological method.To present the major issue from the (...) perspective of artistic practice, I interpret Honore de Balzac’s short story “Chef-d’oeuvre inconnu”. In conclusion I show that aesthetic consciousness establishes an affective and receptive dimension that is no longer logocentric. This is the main reason why modern phenomenology should focus on the problem of aesthetic experience. (shrink)