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)

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.

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)

We investigate the problem of “wave packet reduction” in quantum mechanics by solving the Schrödinger equation for a system composed of a model measuring apparatusM interacting with a microscopic objects. The “instrument” is intended to be somewhat more realistic than others previously proposed, but at the same time still simple enough to lead to an explicit solution for the time-dependent density matrix. It turns out that,practically, everything happens as if the wave packet reduction had occurred. This is a consequence of (...) the fact that the apparatus is made up of a very large number of microsystems interacting withs. More precisely, our model shows that the “macroscopic size” of a measuring apparatus can lead by itself to a density matrix for the systemM + s which is physically equivalent to the density matrix of a statistical mixture corresponding to the reduced wave packet. (shrink)

This study compares the level of ethics research published in 25 business-ethics journals and the Top-40 journals for the accounting, finance, and marketing disciplines. This research documents an increasing level of ethics research in the accounting and marketing disciplines starting in 1992. While the level of finance doctorates reported by the Association to Advance Collegiate Schools of Business (AACSB) has increased at a higher rate (40.4%) than accounting (18.4%) and marketing (32.2%) since 1995, this increase has not been reflected in (...) the level of ethics scholarship in finance. The level of ethics scholarship in finance remained relatively constant between 1987 and 2005 at an average of seven coauthor-adjusted articles per year. However, both the accounting and marketing disciplines now regularly publish approximately 50 coauthor-adjusted articles each year. (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)

This landmark work provides a systematic introduction to systems of modal logic and stands as the first presentation of what have become central ideas in philosophy of language and metaphysics, from the "new theory of reference" and non-linguistic necessity and essentialism to "Kripke semantics.".

ABSTRACTIn this paper, I discuss my personal experience of the issues that can arise when adopting critical realism in academic contexts dominated by irrealist methodological approaches. I draw inspiration for my analysis from the concept of Gramscian hegemony and the concept of ‘authenticity’. These concepts are related because hegemonic processes prevent individuals from freely expressing themselves. In my case, academic hegemony has resulted in social pressure to sacrifice my authentic critical realist self in order to achieve academic success. I also (...) discuss groupthink dynamics, suggesting that they are a mechanism by which hegemony – and denial of individual authenticity – can be achieved. This paper is meant to be a theoretical and reflexive discussion, which could be the starting point for empirical studies investigating the situation of a critical realist in a hegemonic academic context. (shrink)

In response to Caesar, who intends to reach Antonius in Italy, the boatman Amyclas sets out the celestial and terrestrial signs that foretell a storm and advises against putting out to sea. In this speech Lucan draws on the treatment of such phenomena in the didactic poems of Aratus and Vergil, but the allusions are remodelled in epic language and adapted to the narrative context of the episode. Further, in the story of Amyclas Lucan develops dramatic ideas mentioned in the (...) specific passages in which Aratus and Vergil reflect on the utility of their teachings. Thus the boatman’s meteorological doctrina is highlighted, though he is unable to gain any advantage from it. In fact, in contrast to Palinurus with Aeneas in Aen. 5 and to the rector ratis with Pompey in Luc. 8, Amyclas does not try to dissuade Caesar from the voyage and agrees to accompany him. His speech shows affinities with declamations on the theme of sailing and the presence of adverse omens; however, the speech of Amyclas sounds like a suasoria that has been interrupted. This aspect focuses the impossibility of communication between the two characters: Amyclas, powerlessly external to the civil wars, can only appeal to the force of nature, which Caesar impiously defies. (shrink)

Psychology has always defined itself as a science and yet it has lacked the theoretical and methodological unity regarded as characteristic of the natural sciences. Nicolò Gaj explores the topical question of unification in psychology, setting out a conceptual framework for considerations of unity and disunity, and exploring the evidence of its fragmentation. He takes a critical look at the history of the most prominent attempts at unification, and at the desirability and feasibility of the whole project. The book (...) represents a unique and valuable attempt to address the issue of unification from a philosophical perspective, and via a combination of theoretical and empirical research. (shrink)

v. 1. Genealogia, forme storiche e criticità dell'autodescrizione della società moderna.

In this work, I attempt to outline a critical history of Jansenism and its reception, especially in Pascal. In particular, in the first part, I will outline the interpretive lines that led to the formation of Jansenist thought and its main ideas, concerning the interpretation of predestination. In the second part, I will turn my attention to Jansenism as conceived in Port-Royal, with particular regard to Pascal’s interpretation and use of Jansen’s ideas, especially in relation to the complex dialectical relationship (...) that Pascal’s Jansenism entertains with the sciences. (shrink)

The purpose of this research is to extend prior research testing the premise that small deviations from ethical behavior lead to even larger deviations from ethical behavior. This study examines the association between a person’s willingness to bribe a police officer to avoid being issued a speeding ticket with their views on inappropriate behavior of corporate executives. Our sample of 528 participants comes from Colombia (90), Ecuador (70), South Africa (131) and the United States (237). As part of our data (...) gathering, we controlled for social desirability response bias in the responses of the students who participated in our study. Our data indicate significant differences between the views of the students from Colombia, Ecuador, and South Africa when compared to the views of the students from the United States. The analysis indicates that, for all four dilemmas, the most significant variable was the belief about how ethical it was to pay a bribe to avoid a traffic ticket. In addition, in three of our four dilemmas, Paulhus’ Impression Management Subscale, which measures social desirability response bias, was the second most significant variable. Finally, in three of the four dilemmas, the students from Colombia, Ecuador and South Africa thought the actions described in the dilemmas were less ethical than the students from the United States. (shrink)

In the twentieth century there were two great political and social paradigms, the liberal-democratic and the libertarian. The central idea of the first approach is isonomy: the exclusion of any discrimination on the basis that legal rights are afforded equally to all people. The central idea of the second approach is rather to acknowledge and address a broader spectrum of known inequalities. Such an approach, Bellanca argues, allows the pursuit of pluralism as well as a more realistic and complex view (...) of what equality is. Here he analyzes the main economic and political institutions of an isocratic society, and in so doing, effectively outlines how a utopian society can be structurally and anthropologically realized. This book is ideal reading for an audience interested in the critique of contemporary capitalism through a renewed perspective of democratic socialism and leftist libertarianism. Nicolò Bellanca is Associate Professor of Development Economics at the University of Florence, Italy. He is the author of a broad array of scholarly articles, books and textbooks about both the history of economic thought and development economics. His current research focuses on the theory of institutional change. (shrink)

It is well known that, in Peano arithmetic, there exists a formula Theor (x) which numerates the set of theorems. By Gödel's and Löb's results, we have that Theor (˹p˺) ≡ p implies p is a theorem ∼Theor (˹p˺) ≡ p implies p is provably equivalent to Theor (˹0 = 1˺). Therefore, the considered "equations" admit, up to provable equivalence, only one solution. In this paper we prove (Corollary 1) that, in general, if P (x) is an arbitrary formula built (...) from Theor (x), then the fixed-point of P (x) (which exists by the diagonalization lemma) is unique up to provable equivalence. This result is settled referring to the concept of diagonalizable algebra (see Introduction). (shrink)

Epistemic structuralism, the idea that social structures have an immense influence on our inquiries and epistemic behavior, presents a unique challenge to the emerging field of vice epistemology. The most extreme application of this challenge results in the rejection of vice explanations in favor of structural explanations for epistemic behavior. Some vice epistemologists have expressed the intuitive idea that vice explanations and structural explanations may be synthesized, but the exact details of such a synthesis have yet to be adequately examined. (...) This paper starts by trying to gain clarity about structuralism and structuralist explanations in epistemology, then it discusses how a well-developed vice-structural explanation can be done. I end this paper by briefly noting a few crucial issues that demand further investigation. (shrink)

This study examines the methods students use to cheat on class examinations and suggests ways of deterring using an international sample from Australia, China, Ireland, and the United States. We also examine the level of cheating and reasons for cheating that prior research has highlighted as a method of demonstrating that our sample is equivalent to those in prior studies. Our results confirm the results of prior research that primarily employs students from the United States. The data indicate that actions (...) such as having multiple versions of the examination and scrambling the questions on these versions would deter cheating. In addition, given the increased level of cheating and students' increased perception of the social acceptability of cheating in college, the data provided by our international sample also suggest that some relatively simple precautions by instructors could dramatically reduce the level of cheating on in-class examinations. (shrink)

Spontaneous collapse models are modifications of standard quantum mechanics in which a physical mechanism is responsible for the collapse of the wavefunction, thus providing a way to solve the so-called “measurement problem”. The two most famous of these models are the Ghirardi–Rimini–Weber (GRW) model and the Continuous Spontaneous Localisation (CSL) models. Here, we propose a new kind of non-relativistic spontaneous collapse model based on the idea of collapse points situated at fixed spacetime coordinates. This model shares properties of both GRW (...) and CSL models, while starting from different assumptions. We show that it can lead to a dynamics quite similar to that of the GRW model while also naturally solving the problem of indistinguishable particles. On the other hand, we can also obtain the same master equation of the CSL models. Then, we show how our proposed model solves the measurement problem in a manner conceptually similar to the GRW model. Finally, we show how the proposed model can also accommodate for Newtonian gravity by treating the collapses as gravitational sources. (shrink)

Cet article examine le rôle joué par la notion d'intelligence dans la poésie de Xénophane et de Parménide. L'auteur soutient que ces deux philosophes, en modifiant les attributs traditionnels du noos humain et divin, répondent aux problèmes posés par le pessimisme gnoséologique de la tradition poétique archaïque, dans laquelle les mortels sont inéluctablement condamnés à l'ignorance. Comme le montre le cas d'Hésiode, même l'inspiration divine ne garantit pas d'acquérir la connaissance, parce que la divinité peut communiquer, à son gré, le (...) vrai ou le faux et que le poète est dépourvu de moyens pour établir la validité de la révélation. Chez Xénophane en revanche, la régularité de l'ordre naturel fondé sur l'immuable noos du dieu offre aux hommes la possibilité effective d'améliorer leur compréhension du monde, tandis que dans le poème de Parménide, la déduction des attributs de l'Être donne aux mortels l'accès à cette vérité qui était auparavant une prérogative exclusive des dieux. (shrink)

This paper examines the associations among social desirability response bias, cultural constructs and gender. The study includes the responses of 1537 students from 12 countries including Australia, Canada, China, Colombia, Ecuador, Hong Kong, Ireland, Japan, Nepal, South Africa, Spain, and the United States. The results of the analysis indicate that, on average, social desirability response bias decreases (increases) as a country’s Individualism (Uncertainty Avoidance) increases. The analysis also indicates that women scored significantly higher on Paulhus’ Image Management Subscale on an (...) overall basis and for seven of the 12 country comparisons. This research serves as a caution when considering the research findings of prior international survey-based ethics research that do not include a direct measure of social desirability response bias. For example, the finding that women score higher on Paulhus’ measure of social desirability response bias calls into question prior research that does not control for social desirability response bias indicating women are more ethically sensitive than men. (shrink)