Anton Bruckner, the Austrian composer famous for his monumental and sophisticated symphonies, has never been among the most popular composers in the English-speaking world. However, the fact that his works became the favourites of the Nazis before and during WWII has been the subject of an ongoing scholarly debate since the 1990's. Not only did Hitler show personal approval of the symphonist, the National Socialist Party used the orchestral music of Bruckner to accompany a number of important party events. For (...) example, in the 1939 video footage of Hitler's 50th birthday celebration, we hear the final climax of the Fifth Symphony accompanying images of the F??hrer. After the German radio announced the death of Hitler on 1st May 1945, the Adagio of the Seventh Symphony was played, perhaps as a kind of funeral music for the Nazi dictator. (shrink)
The progressive thinker of the late Ming, early Qing dynasties, the famous materialist philosopher Yan Yuan , made an important contribution to the history of Chinese philosophy with his practical studies of public affairs in which he fiercely attacked Song and Ming neo-Confucianism and promoted "real writing, real action, real substance, and real functions.".
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)
Ted A. Warfield reviews the history of epistemology and argues that epistemologists mistakenly take for granted the inference that the failure of closure of some necessary condition on knowledge is sufficient for the failure of epistemic closure. So he concludes that epistemologists should avoid using this inference to explain the failure of epistemic closure. However, I will defend the inference that epistemologists often employ in their discussions. My thesis is that although this inference is invalid, one can still legitimately conclude (...) the failure of epistemic closure from the failure of closure of some necessary condition on knowledge. (shrink)
Children and individuals with developmental disabilities compared to typical participants are disadvantaged not only by virtue of being vulnerable to risks inherent in research participation but also by the higher likelihood of exclusion from research altogether. Current regulatory and ethical guidelines although necessary for their protection do not sufficiently ensure fair distributive justice. Yet, in view of disproportionately higher burdens of co-occurring physical and mental disorders in individuals with DD, they are better positioned to benefit from research by equitable participation. (...) Greater elucidation of this ethical dilemma is called for by researchers, institutional review boards, and funding agencies to urgently redress the imbalance. This article discusses many of the regulatory principles to ensure better research participation of children and individuals with DD: human rights, validity, distributive justice, beneficence/nonmaleficence, and autonomy. (shrink)
It is claimed in the structural realism in philosophy of science that scientists aim to preserve the true structure, represented by the equations in their models. We reinterpret structural realism as a doctrine involving representation. Proving the existence of a representation theorem secures the problem of lacking independent criteria for identification between structure and non?structure. This paper argues that a similar realist view of structure can be found in the theory of consumption in which the Fisherian framework of intertemporal choices (...) is regarded as the true structure of the consumption function. Unlike the passive strategy of inducing the structure contained in structural realism, economists define structure in terms of invariance under intervention. Such a definition serves as a crucial device to examine and develop models for the adequacy of representing the structure of the consumption functions. JEL Classification: B22, B41, C50, E21. (shrink)
The author proposes to add another dichotomy to the list of essential tensions proposed by Professor Duda, namely beauty and ugliness. Physicists believe that only beautiful theories describe the world correctly, and that General Relativity is one of the most beautiful physical theories. The author explains why physicists regard this theory as beautiful.
The practice of critical care medicine has long been a difficult task for most critical care physicians in the densely populated city of Hong Kong, where we face limited resources and a limited number of intensive care beds. Our triage decisions are largely based on the potential of functional reversibility of the patients. Provision of graded care beds may help to relieve some of the demands on the intensive care beds. Decisions to forego futile medical treatment are frequently physician-guided family-based (...) decisions, which is quite contrary to the Western focus on patient autonomy. However, as people acquire knowledge about health care and they become more aware of individual rights, our critical care doctors will be able to narrow the gaps between the dif ferent concepts of medical ethics among our professionals as well as in our society. An open and caring attitude from our intensivists will be important in minimizing the cross-cultural conflict on the complex issue of medical futility. (shrink)
Davis argues that Suppe's semantic conception provides a better understanding of the problem of theory?data confrontations. Applying his semantic methodology to the LSE (London School of Economics) approach of econometrics, he concludes that the LSE approach fails to address the issue of bridging the theory?data gap. This paper suggests two other versions of the semantic view of theories in the philosophy of science, due to Suppes and van Fraassen, and argues that the LSE approach can be construed under these two (...) versions of the semantic view in terms of structure and representation. (shrink)
Richard Nisbett's The Geography of Thought is one of several recent works that have highlighted purported differences in thinking patterns between East Asians and Westerners on the basis of empirical research. This has implications for teaching and for other issues such as cultural integration. Based on a framework consisting of three distinct notions of rationality, this paper argues that some of the differences alleged by Nisbett are either not real or exaggerated, and that his geography of thought fails to provide (...) an adequate account of thinking styles across cultures. The paper concludes with a discussion of the implications for teaching and learning critical thinking that can be drawn from the framework developed. (shrink)
This paper takes a conceptual look at cosmopolitanism and the related issue of what it means to be human in order to arrive at an alternative conceptual framework which is free from empiricist assumptions. With reference to a discussion on Homer’s Iliad , the author develops a ‘humanist’ model of discerning humanity. This model is then compared and contrasted with Martha Nussbaum’s version of cosmopolitanism. The notion of ‘aspect-seeing’ discussed by Wittgenstein in the second part of the Philosophical Investigations is (...) also examined in order to shed light on what it involves to discern humanity. Finally, racism is discussed from the philosophical perspective elaborated in order to highlight its distinctive conceptual features. It is hoped that this paper can refocus our attention on important issues concerning the basis of what it means to see human beings as human beings. (shrink)
Environment is essentially in the category of culture and environmental research should be based on human value and culture. The study of the relationship between humans and their natural environment should also refer to human relations. Since the operational logic of social capital is the root of ecological crisis, the ultimate solution to this problem lies in human’s correct thinking, institutional, political and behavioral patterns in dealing with nature. Re-establishing human ecology therefore provides a cultural basis for the harmony between (...) human and nature and realistic basis for the psycho-physical harmony and spiritualization of humans. (shrink)
The epistemological problems that are implicit in Marx’s theory on the “sensible world” indicate that Marx’s philosophy in fact contains within itself the topics of pure philosophy, but Marx did not involve himself in these topics. Through comparing with Husserl’s epistemological critique and Heidegger’s existentialism, we can clearly see that there are theoretical spaces in which we can develop Marx’s philosophy to the realm of pure philosophy, however, we must devote our creative efforts to the exploration of the spaces.
In terms of life space, individuals are usually settled in different spaces according to relationships of blood, geography, and profession. In pre-modern societies, ethics were realized through customs, conventions, taboos, magical practices, and politics. Because this was not an open process in which rationality was sufficiently employed, non-reflectiveness and non-criticality were its essence, and intuitions and feelings were its basic modes of existence. In modern societies, the logic of capital movement settles groups of people according to their economic dependence, and (...) interactions based on individuals’ desires and self-serving calculations have become widespread and frequent. A space for public interaction and life in which rationality is sufficiently employed and rational bases of the rules are constantly questioned thus finally came into being. Families and villages lost their centrality, resulting in a crisis of private interactions and life, and of its system of norms. (shrink)