Globalization theories posit organizational convergence, suggesting that Codes of Ethics will become commonplace and include greater consideration of global issues. This study explores the degree to which the Codes of Ethics of 157 corporations on the Global 500 and/or Fortune 500 lists include the "third generation" of corporate social responsibility. Unlike first generation ethics, which focus on the legal context of corporate behavior, and second generation ethics, which locate responsibility to groups directly associated with the corporation, third generation ethics transcend (...) both the profit motive and the immediate corporate environment. Third generation ethics are grounded in responsibilities to the larger interconnected environment. The results of the study suggest convergence, insofar as Codes of Ethics are becoming standard communication features of corporations across region and industrial sector but still manifest a primary concern with profits and those behaviors which are mandated by law. Only corporations headquartered in the European Union demonstrate a significant degree of global consciousness and reflexivity. However, there is some evidence that third generation ethics and thinking are becoming part of the corporate landscape. More then three quarters of the corporations made at least some reference to third generation ethics. (shrink)
That's according to Niall Lucy in his latest book, PoMo Oz. Pitting his humour and intellect against the conservative power brokers, Lucy champions the notion that free thought, not free trade, is the basis of democracy.
The American Institute of Certified Public Accountants monitors the misconduct of its members using the AICPA Code of Professional Conduct. To accomplish this task, the AICPA relies on various stakeholders to report known violations of its CPC. We examine the full population of sanctions imposed by the AICPA on its members under its CPC from 2008–2013 to identify recent trends in the misconduct of accounting professionals. While we find that multiple stakeholders identify and report violations, we also find that the (...) most common types of violations remain consistent with those reported in the 1990s. Further, we develop a taxonomy based on prior accounting literature to determine whether the AICPA CPC is being enforced to defend the public interest and/or the private interests of the accounting profession. In contrast to prior studies, our results suggest that as the accounting profession emerges from a recession and period of intense public scrutiny, the AICPA CPC is largely being enforced to defend the public interest. This public interest focus was most pronounced during the recessionary years of 2008–2010, as evident from misconduct reported by parties such as the Internal Revenue Service, Securities and Exchange Commission, Public Company Accounting Oversight Board, and state boards of accountancy. Although key stakeholders have recently focused on reporting misconduct that threatens the public interest, we believe there are still areas in need of improvement, especially around the level of detail provided in the AICPA’s sanction records. We propose some possible solutions to improve public transparency. (shrink)
In what, if any sense are our torts and our breaches of contract 'wrongs'? These two branches of private law have for centuries provided philosophers and jurists with grounds for puzzlement and this book provides both an outline of, and intervention in, contemporary jurisprudential debates about the nature and foundation of liability in private law.
The way we understand language diversity, how languages differ in representing reality, affects our approach to understanding linguistic relativity, how that diversity affects thought. Historically, researchers divided over whether the diverse representations of reality across languages were natural or conventional, but all tacitly assumed an optimal fit between language and reality. Twenrieth century anthropological linguists interested in linguisric relativity have questioned this assumption and sought to characterize “reality” without it by using domain- or structure-centered approaches. Arguments are presented favoring structure-centered (...) approaches, along with a case illustration. A concluding discussion emphasizes the broader significance of language diversity in human development. (shrink)
This article tackles two issues: the nature of law's judgment and what, if anything, might be said in its favour. As to the first issue, the article reminds lawyers of the obvious, namely, that law's judgment is abstract, elucidating both what this entails and why it may be thought problematic. The main burden of the article is to consider what might be said in favour of law's abstract judgment. Only one family of arguments, part of a wider but still not (...) all-encompassing class, are considered here: arguments from the rule of law ideal. Three different arguments from the rule of law are examined, the conclusion being that two of three cannot provide unproblematic and unambiguous support for law's abstract judgment. (shrink)
This book brings together classic and recent papers in the philosophical and linguistic analysis of fuzzy grammar, gradience in meaning, word classes, and syntax. Issues such as how many grains make a heap, when a puddle becomes a pond, and so forth, have occupied thinkers since Aristotle and over the last two decades been the subject of increasing interest among linguists as well as in fields such as artificial intelligence and computational linguistics. The work is designed to be of use (...) to students in all these fields. It has a substantial introduction, is divided into thematic parts, contains annotated sections of further reading, and is fully indexed. (shrink)
This is the first book that attempts to analyze and define the metholodology and values of contemporary accounts of adjudication, which can be divided into orthodox philosophies on the one hand and heretical accounts on the other. The author offers an incisive and original analysis of how these supposedly incompatible accounts actually differ.
Aktualność badania spowodowana współczesnymi tendencjami srategicznego rozwoju Ukrainy skierowanego przede wszystkim na eurointegrację. Coraz więcej Ukraińców decyduje na podjęcie studiów w Polsce, którzy potrzebują poznania języka polskiego w stopniu pozwalającym swobodnie komunikować i opanowywać określone gatunki oraz wyrażać towarzyszące im funkcje językowe. Ustawienie zadania przewiduje analizę kategorii odbiorców kursów języka polskiego oraz ustalenie typologii i przyczyn najczęściej popełnianych błędów podczas uczenia się języka polskiego przez osoby słowiańskojęzyczne, na podstawie własnych doświadczeń autorów w nauczaniu języka polskiego jako obcego w Centrach Języka (...) i Kultury Polskiej w Zaporożu i w Berdiańsku. Głównym celem artykułu jest omówienie najczęściej spotykanych błędów pojawiających się podczas uczenia się języka polskiego jako obcego przez studentów ukraińsko- i rosyjskojęzycznych i przyczyny ich pojawienia się. Metodologia przewiduje wykorzystanie metod strukturalno-funkcjonalnych, porównawczych, aksjologicznych i innych metod i podejść, które pozwoliły na dogłębną analizę przedstawionych problemów i wytypowanie błędów popełnianych przez słuchaczy kursu języka polskiego. Za najważniejsze przyczyny błędów uznano homonimię międzyjęzykową oraz wpływ interferencji negatywnej. Analiza ostatnich badań i publikacji świadczy o aktualności podjętego tematu pod względem zwiększającej się popularności i atrakcyjności języka polskiego wśród Ukraińców oraz wzmocnienia i rozwoju relacji, jak politycznych tak i międzyludzkich między Ukrainą a Polską. (shrink)
Purpose. The research is aimed at understanding the philosophical and journalistic heritage of M. Scheler during 1914-1919. "The philosophy of war" is regarded as the middle link between the phenomenological and anthropological stages of its philosophical evolution. The theoretical and methodological basis of the study is the philosophical legacy of Max Scheler, as well as the work of domestic and Western researchers devoted to this issue. Problems of Weltkriegsphilosophie become comprehensible based on the historical, logical and comparative principles of historical (...) and philosophical analysis, which allowed to theoretically reconstruct the cultural and historical context, philosophical sources and ideological intentions of the German philosopher. Originality. For the first time in domestic historical and philosophical thought, it proved that the works by Max Scheler of the First World War played an outstanding role in the formation of philosophical anthropology as a separate philosophical trend. Conclusions. The basis of the Weltkriegsphilosophie by Max Scheler is the philosophical comprehension of the war in which the thinker tries to see the high sacral meaning, where the sacrifices that the nation brings to the altar of victory are not in vain: the nation is rallying this sacrifice, its readiness for it. According to Scheler, war is the most effective means of forming the so-called "love communities", to which he refers combat brotherhood, family and nation as a "collective personality", which recognizes itself through war. The philosopher is disappointed to some part with militaristic enthusiasm in his later military journalistic works and calls for a spiritual and moral renewal of Europe, fed from Christian roots. At the heart of this renewal should be the principle of personal solidarity, based on the Christian idea of love. However, Catholic universalism is an insufficient means for the formation of a "love community" and a new man who is co-creator of God that constitutes the main core of the philosophical anthropology of Max Scheler, which emerges in the 20s of the twentieth century. Based on this, the article affirms the existence in Sheler’s works of an intermediate stage between his phenomenology and philosophical anthropology – Weltkriegsphilosophie. (shrink)
This review article discusses the various conceptions of the legal person delineated and evaluated in Ngaire Naffine's recent book, Law's Meaning of Life. The article argues that, of the four conceptions Naffine examines, her treatment of one—the rationalist legal person—is perhaps the most problematic. The primary problem is an exaggeration of both the power and range of the rationalist legal person. This problem is not insignificant. However, the book as a whole is a lively and stimulating example of legal philosophy (...) that is engaged with general questions about the nature of law, while also being rooted in historic and contemporary features of particular legal systems. It is a contribution to jurisprudence which both strives to be, and actually succeeds in being, interesting. (shrink)
In Bulgaria, we are sharing a transition to a civic society and a market economy, which means transferring to new parameters of our culture. Many old customs based on coer cion, obedience and unacceptable interference are gradually dying out, and new princi ples tend to shape the way we live our collective lives. These include the ethics of partnership, which tend to create an assertion of individual rights and an affirmation of free will and autonomy, and within which the individual (...) is protected in the pursuit of personal judgements. It is remarkable, however, that we have so much difficulty in talk ing about and identifying the most beneficial approaches for the achievement of the new design of our society. In this paper, I propose to illustrate the current crisis in nursing ethics with informa tion mainly from Bulgaria. However, I think that the problems and trends in the other Eastern European countries are similar. (shrink)