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)

Critics of the computational connectionism of the last decade suggest that it shares undesirable features with earlier empiricist or associationist approaches, and with behaviourist theories of learning. To assess the accuracy of this charge the works of earlier writers are examined for the presence of such features, and brief accounts of those found are given for Herbert Spencer, William James and the learning theorists Thorndike, Pavlov and Hull. The idea that cognition depends on associative connections among large networks of neurons (...) is indeed one with precedents, although the implications of this for psychological issues have been interpreted variously — not all versions of connectionism are alike. (shrink)

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 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.

Joachim Schulte’s introduction provides a distinctive and masterful account of the full range of Wittgenstein’s thought. It is concise but not compressed, substantive but not overloaded with developmental or technical detail, informed by the latest scholarship but not pedantic. Beginners will find it accessible and seasoned students of Wittgenstein will appreciate it for the illuminating overview it provides.

В книге анализируется дискуссия о природе сознания в современной аналитической философии. Для философов, ученых и всех, интересующихся проблемой сознания.

In this research, we review the current level of ethics education prior to college and the emphasis of the Association to Advance Collegiate Schools of Business (AACSB) on business ethics education in college using an ‘across the curriculum’ approach. We suggest that business schools and accounting practitioners can forge a more meaningful partnership than what currently exists through the traditional business advisory council prevalent at most schools of business. Ethical conduct is inherent in the practice of public accounting and a (...) hallmark of the accounting profession. Accounting practitioners can play a significant and positive role in helping business schools to reexamine their obligations to society and their students by actively engaging in the exchange of views by academics on the necessity for ethics education as well as those of professional accounting bodies.1. (shrink)

v. 1. Filosofía e historia de la ciencia -- v. 2. Lógica y filosofía del lenguaje.