The frequency of earnings restatements has been increasing over the last decade. Restating previous earnings erodes perceived trustworthiness and competence of management, giving firms strong incentives to take actions to enhance perceived credibility of future financial reports [Farber, D. B.: 2005, The Accounting Review 80(2), 539–561.]. Using an experimental case, we examine the ability of post-restatement actions taken by a firm to positively influence non-professional investors’ perceptions of management’s financial reporting credibility. Our examination considers credibility judgments following two types (...) of restatements – those resulting from fraud in which the character, ethics, and values of an organization may be called into question [cf. Copeland, Jr., J. E.: 2005, Accounting Horizons 19(1), 35–43.], and those resulting from non-fraud (i.e., aggressive accounting). Based on the information in the experimental case, non-professional investors take the role of potential equity investors and make a judgment about management’s financial reporting credibility after reviewing a set of post-restatement actions taken by a firm. The possible actions include changes in four corporate governance mechanisms (i.e., internal audit function, external audit firm, board of directors, CFO) and a buyback of company stock. Our results provide an important contribution to the literature by demonstrating that among non-professional investors, perceptions of management’s financial reporting credibility are affected both by the post-restatement action taken and the nature of the restatement. These results offer insight into the formation of a key credibility judgment made by non-professional investors following a trust-destroying event, an earnings restatement. (shrink)

Frant︠s︡uzʹka revoli︠u︡t︠s︡ii︠a︡: prokhodz︠h︡enni︠a︡ cherez smertʹ -- Romantyzm i khytristʹ dobra: Mefistofel i︠a︡k kulʹturnyĭ heroĭ -- Narodz︠h︡enni︠a︡ totalʹnosti: slabkistʹ indyvida, syla kolektyvnykh til -- Klas i︠a︡k hrupa obranykh: marksyzm -- Rasa i︠a︡k "use": rasyzm i zakhid -- Hotui︠u︡chysʹ do katastrof: palinhenesii︠a︡ i kinet︠s︡ʹ stolitti︠a︡ -- Fashyzm: triumf transheokratiï -- Nat︠s︡yzm: rasa i︠a︡ zakon -- Komunizm: vid emansypat︠s︡iï do rabstva -- Rosiĭsʹka ideolohii︠a︡: sumishi ta ekstremy -- Zamistʹ vysnovkiv: plynnistʹ ideolohiĭ i XXI stolitti︠a︡.

vyp. 1. Obshchestvennyi︠a︡ nauki i teoreticheskai︠a︡ filosofīi︠a︡.

Kant does not provide clear-cut definitions of apperception, consciousness, and self-consciousness and everywhere uses these terms as synonyms, which creates the problem of the relationship between these faculties. The importance of this problem stems from the colossal significance of each of the above-mentioned faculties which are intimately connected with Kant’s formulation of the key tasks of transcendental philosophy. The prime task is to discover the categories of understanding and to prove the legitimacy of their use, a task that is further (...) complicated by the difference between the editions of the Critique of Pure Reason in terms of the argumentation in the section on the deduction of categories and Kant’s concept of apperception. Accordingly, the author seeks to clarify the purpose of each of the above-mentioned faculties and to establish their inter-relationship. To this end the author analyses the functional roles of consciousness, self-consciousness and apperception in solving the main tasks of the first Critique. It turns out that consciousness is a reflexive cognitive capacity which provides access to representations in our soul and allows us to distinguish them and to connect them. Self-consciousness is the mode of the functioning of consciousness which makes it possible to study three objects of consciousness: internal and external representations of the subject, the synthetic activity of understanding and our soul. Apperception is the Latin synonym of the concept of Selbstbewußtsein and is aimed at studying the unity of our representations. Because Kant distinguishes multiple kinds of unity, there are different names for apperception. Kant uses the concept of Apperzeption as a synonym of self-consciousness because his concept of consciousness follows the Leibniz-Wolffian tradition. (shrink)

On World Philosophy Day, November 15, 2018, the Institute of Philosophy of the Russian Academy of Sciences organized the international conference on the Russian classic writer I.S. Turgenev. During the plenary and two breakout sessions, speeches were given by philosophers, cultural researchers, historians ofRussia,USA,Germany,Austria. The conference’s attitude to the consideration of the multifaceted heritage of the great Russian writer made it possible to highlight in the modern historical and cultural context many aspects of Turgenev’s work, to rethink stereotypes existing among (...) researchers and in the mass consciousness regarding Turgenev. At the conference, Turgenev was presented as a political thinker, a liberal who embodied spiritual asceticism, a supporter of the dialogue of cultures, a “Russian European” who does not accept “new barbarism” in all its manifestations from radicalism to Russian exclusivity idea. In the reports and speeches, attention was drawn to the cultural bilingualism inherent in Turgenev, his ability of non-biased artistic and philosophical observation, which enabled him to analyze the then state of minds in Russian society, to foresee many collisions inherent in the national historical process in the 20th – early 21st centuries and world cultural trends engendered by the “uprising of the masses,” to anticipate the drama of the absurd. At the conference, among the discussed topics were the themes of nihilism and loneliness, viewed through the prism of the existential experience of the writer and world literary characters. (shrink)

Brian Ellis has argued that the assigning of forces is, in the final analysis, a matter of convention. This conclusion is backed by the premises (1) that forces and force-effects are necessary and sufficient for each other, and (2) that the classification of some state of affairs as a force-effect is at least partly conventional. We argue that the first premise is false, that the second premise is ambiguous as between several senses of "conventional," and finally that he has not (...) established that force-effects are conventional in the sense required for the conclusion he wishes to draw. (shrink)

This paper examines confidentiality and its nature and analyses the guidelines laid down by the Hippocratic Oath as well as the British and World Medical Associations for maintaining such confidentiality between doctor and patient. There are exceptions to practically any code of rules and this is true also for confidentiality. Some of these exceptions make it appear that very little is confidential. The three values implicit in confidentiality would seem to be privacy, confidence and secrecy. Each of these values is (...) discussed and developed in this paper. In conclusion, the question is suggested that maybe in the face of death, doctor and patient need to re-examine the pre-suppositions of privacy, confidence and secrecy on which the confidential relationship is based. (shrink)

t. 1.Novoe mirovozzrenie i novai͡a teorii͡a nauki -- t. 2. [without special title].

Автор ярким и доступным языком описывает жизнь Сократа и его философское мировоззрение, а также на основе источников путем логических рассуждений опровергает многие ошибочные представления об этом философе. Для историков и широкого круга читателей.