The purpose of the present study is to examine the attitudes of Portuguese chartered accountants with respect to questions of ethical nature that can arise in their professional activity. Respondents were asked to respond to the Ethics Position Questionnaire developed by Forsyth (Journal of Personality and Social Psychology 39(1), 175–184, 1980), in order to determine their idealism and relativism levels. Subsequently, they answered questions about five scenarios related to accounting practices, with the objective of measuring their ethical judgments. Based on (...) the idealism and relativism levels of our respondents, they were classified into one of four groups, representing different ethical ideologies (absolutism, exceptionism, subjectivism, and situationism). The results indicated that age was the major determinant of relativism. Contrary to previous research, older respondents revealed themselves significantly more relativistic than younger ones. Gender seems to be the most important determinant of ethical judgments; against expectations, men evidenced significantly stricter judgments than women in two of the five scenarios. Findings also indicated that respondents’ ethical judgments did not differ significantly based on their ethical ideology, supporting the idea that ethical ideology is not an important determinant of ethical judgments. (shrink)

Em _Origens do Totalitarismo_, Hannah Arendt faz uma caracterização do totalitarismo como uma forma de governo inédita, fincada em duas novas camadas sociais, a ralé e as massas. Sua descrição do totalitarismo é realizada a partir de uma diferenciação com a tirania. Este trabalho buscou observar como o surgimento dos supracitados grupos sociais permitiram o surgimento dessa nova forma de governo. Vimos que a definição dela de povo diferencia-se da tradicional, quando afirma ser o povo diretamente relacionado à busca de (...) um sistema verdadeiramente representativo. Esta diferenciação é realizada em relação a dois grupos sociais, a ralé, que é composta do refugo da sociedade capitalista, dos _declassés_, daqueles que não encontram representação no sistema político, e que é também subproduto da burguesia, não se desligando desta, e as massas, que são formadas pelas pessoas desarticuladas e isoladas, neutras, indiferentes politicamente, atomizadas, supérfluas, resultantes de um mundo destruído. Para a autora, o totalitarismo emerge quando líderes da ralé passam a ser a força motriz das massas. O totalitarismo é mostrado como o criador de um simulacro da realidade, que aproveitou-se do esvaziamento do espaço público, começando a diferenciar-se da tirania pelo terror pós-eliminação da oposição, pelo líder ser parte da engrenagem e instrumento de desresponsabilização, por não se separar da propaganda, por seu amorfismo e pelo fato do campo de concentração ser o espelho e a miniatura da sociedade almejada. (shrink)

This paper examines faculty perceptions regarding ethical behavior among colleagues and students, and faculty practices with regard to teaching ethics in three institutions over a 4-year period. Faculty reported an uneven pattern of unethical behavior among colleagues over the period. A majority of business courses included ethics, however as both a specific topic on the syllabus and within course discussions. The percentage of courses with ethics discussions increased in 2006, however, the time allocated to these discussions decreased. These results suggest (...) that faculty are approaching ethics instruction less formally, raising concerns over the success of curriculum integration. (shrink)

Charles Peirce, Mikhail Bakhtin and Thomas Sebeok all develop original research itineraries around the sign and, despite terminological differences, canbe related with reference to the concept of dialogism and modelling. Jakob von Uexküll’s biosemiosic “functional cycle”, a model for semiosic processes, is alsoimplied in the relation between dialogue and communication.Biological models which describe communication as a self-referential, autopoietic and semiotically closed system (e.g., the models proposed by Maturana,Varela, and Thure von Uexküll) contrast with both the linear (Shannon and Weaver) and (...) the circular (Saussure) paradigms. The theory of autopoietic systems is only incompatible with dialogism if reference is to a linear causal model which describes communication as developing from source to destination, or to the conversation model governed by the turning around together rule. Dialogism understood in biosemiotic terms overlaps with the concepts of interconnectivity,interrelation, intercorporeity and presupposes the otherness relation.As Uexküll says, the relation with the umwelt in nonhuman living beings is stable and concerns the species; on the contrary, in human beings it is, changeableand concerns the single individual, which is at once an advantage and a disadvantage. Thanks to “syntactics”, human beings can construct, deconstruct and reconstruct an infinite number of worlds from a finite number of elements. This distinguishes human beings from other animals and determines their capacity for posing problems and asking questions. The human being not only produces his or her own world, but can also endanger it, and even destroy it to the point of causing the extinction of all other life forms on Earth. The unique capacity for reflection on signs makes human beings responsible for life across the planet, both human and nonhuman. Such reflections shift semiotic research in the direction of semioethics. (shrink)

Literature on driving research suggests a relationship between cognition and driving performance in older and younger drivers. There is little research on adults and driving, despite them being the largest age cohort behind the wheel. Among the cognitive domains, visuospatial abilities are expected to be highly predictive of driving skills and driving fitness. The relationship between specific spatial mental transformation skills and driving performance has not yet been examined. The present study aimed to investigate the relationship between overall cognitive functioning, (...) self and object-based spatial mental transformation skills, and driving performance in a sample of younger and older adult drivers. Participants were comprised of one hundred younger and 83 older adult Italian drivers. Participants completed a computerized driving test assessing traffic stress resilience, visual and motor reaction time, and the ability to obtain an overview of the traffic scenario. The Mental Rotation Test and the Object Perspective Taking Test were administered in order to assess object-based and self-based spatial mental transformation skills. The Montreal Cognitive Assessment Test was administered control for global cognitive functioning. The effects of education and gender were also controlled in the analysis. The results of the present study suggested that: The effect of age, favoring younger participants, was found in DT, vRT, mRT, and ATAVT tests. The effect of global cognitive functioning was found in DT and ATAV tests. The effect of the spatial mental transformation tests was found in DT, vRT, and ATAVT tests. Taken together, these results suggest the specific contribution of spatial mental transformation skills in the execution of complex behaviors connected to the fitness to drive. Prospectively, the results of the present study relating spatial mental transformation skills and driving processes may be a valuable source of knowledge for researchers dealing with the relationship between cognitive resources and navigation aids. (shrink)

The following article presents a reconstruction of "weak thought" against the background of Italian philosophy after the Second World War and specifically in relation to the philosophical schools that were active and influential in Turin. At that time, Gianni Vattimo belonged to a tradition that was influenced by the religious consequences of existential philosophy (above all the thought of Luigi Pareyson): a tradition that links Vattimo with Martin Heidegger and Friedrich Nietzsche. All these elements - highly generic in character as (...) they often were - came together to produce the notion of "weak thought," which soon came to be seen as a response to the positivist and anti-religious philosophies of the period (e.g. the neo-Enlightenment movement that was represented by Nicola Abbagnano, Norberto Bobbio, Ludovico Geymonat). Vattimo challenged these traditions not through recourse to a set of theoretical principles, but through a different style of thinking altogether, and this is the true (and ambiguous) strength of weak thought. (shrink)

Esta introdução descreve os mais importantes dados biográficos da vida e da obra do físico teórico austríaco Ludwig Boltzmann (1844-1906). As principais contribuições científicas de Boltzmann situam-se nos domínios da teoria cinética dos gases e mecânica estatística, da qual ele foi um dos fundadores. A tese de que as teorias científicas são representações dos fenômenos naturais é encontrada em todos os artigos de Boltzmann. No verbete "modelo", ela é apresentada de modo mais organizado, o que o torna uma peça fundamental (...) para a compreensão do pensamento filosófico do físico austríaco. O verbete, publicado na famosa enciclopédia Britannica, foi escrito para o público em geral. Ainda assim, Boltzmann não se eximiu de tomar partido em favor do uso de modelos. Estes últimos não apenas seriam inevitáveis, mas necessários, uma vez que tornavam possível o aperfeiçoamento contínuo da ciência. This introduction describes the most important biographical details of the life and work of the Austrian theoretical physicist Ludwig Boltzmann (1844-1906). The main scientific contributions of Boltzmann can be found in areas such as the kinetic theory of gases and statistical mechanics, of which he was one of the co-founders. The thesis that scientific theories are representations of natural phenomena is found in all philosophical articles by Boltzmann. In the entry "model", published in the celebrated Encyclopedia Britannica, the thesis is presented in a more organized way, making it the keystone to understand the philosophical thought of the Austrian physicist. Although the entry was written for the general public, in it Boltzmann did not refrain from taking sides as far as the use of models is concerned. According to him, the latter would not only be inevitable, but in fact necessary, since they would made possible the continuous improvement of science. (shrink)

Este artigo destina-se a introduzir a conferência de Heisenberg "A doutrina goethiana e newtoniana das cores à luz da física moderna", proferida em 1941, cuja tradução é aqui publicada. Analisa-se primeiramente o projeto filosófico de uma ordenação da realidade, desenvolvido pelo físico no início da década de 1940, o qual subjaz à discussão sobre as doutrinas das cores em Goethe e Newton. No segundo momento, faz-se uma exposição de algumas das implicações filosóficas da teoria quântica, com ênfase na interpretação da (...) assim denominada escola de Copenhague. Por fim, procura-se mostrar como a querela entre Goethe e Newton é utilizada para defender as abstrações da física teórica dos ataques da assim denominada "física ariana" e, ao mesmo tempo, preservar o valor das considerações intuitivas de Goethe. This paper aims at exposing the Heisenberg's conference "The teachings of Goethe and Newton on colors in the light of modern physics", presented in 1941, whose translation is presented here. In the first place the paper analyzes the philosophical project of an ordination of the reality, developed by the physicist in the early 1940s and which is the basis for the discussion of the "Teachings of Goethe and Newton on colors". Secondly it exposes some philosophical implications of the quantum theory by emphasizing the point of view of the Copenhagen school. Finally, it shows how the dispute between Goethe and Newton is exploited to defend the abstractions of the theoretical physics against the attacks of the so called "German physicists" and, at the same time, to preserve the worth of the Goethe's intuitive analysis. (shrink)

http://dx.doi.org/10.5007/1808-1711.2009v13n3p371 Este artigo defende a hipótese de que Ernst Mach (1838-1916) recorreu ao naturalismo (termo que ele não usou) — atitude derivada da sua aceitação da teoria da evolução de Darwin — como arma contra a metafísica (aqui compreendida como uma atitude em favor da busca por fundamentação última, fixa e definitiva), já que procuraria estabelecer critérios de avaliação, incluindo os relativos à escolha de teorias científicas, efetivamente capazes de serem usados pelos seres humanos.

This article defends the hypothesis that Ernst Mach employed naturalism — an attitude which has its origin in Mach’s acceptance of Darwinism — as a weapon against metaphysics, since the former would try to establish evalutions criteria, including those necessary to choose scientific theories, capable of being used by human beings.

Seekers know that they will search all their lives not only for what they have lost, but above all for what they do not yet know and that they are not even sure exists. Augusto Cavadi, to whom this book is dedicated on his 70th birthday, is an indomitable seeker. For this reason a group of friends and colleagues wrote these collected testimonies, reflections, ideas and suggestions inspired by his writings and his life as an anti-academic philosopher without a (...) tie--Translated from back cover. (shrink)