Professional Ethics Code in Accounting constitutes a set of principles and values of everyday conduct of people whose work is connected with accounting. Accounting is an information system of enterprises, so it forms the basis of reliable management. Therefore information generated by accounting must be credible. Otherwise, the managing process would be based on false reports, which in consequence could lead to a fall of an economic subject, or it would at least cause the loss of clients, cooperators and associates` (...) trust. Accounting Association in Poland as an organization with more than one hundred years` tradition for people connected with enterprise accounting out of concern for reliability and fairness of carried out and registered economic transactions, recommended the first in Poland ethics code directed to accountants as a professional group. Professional Ethics Code in Accounting is a set of norms which aim is to help people connected with accounting solve ethical dilemmas appearing in their job. It can be said that this code is, so to speak, an answer to unfair accusations formulated against accountants being (in some people`s opinion) a group of “criminals in white collars”. It is obvious that there are different people with different characters in each society. Pathologies were and will be present everywhere. Accountants` environment is not free of them, which is proved by accounting scandals in Poland and abroad (for example the case of Enron company in the United States). In order to avoid generalizing, it must be underlined that among the ones connected with accounting, there are a lot of honest people caring about the company`s good name. (shrink)

From 19th January 2013 there have been changes in the operation of driver training centres due to the legislation regarding vehicle drivers coming into force. Changes related to the conduct of driving schools concern four major areas. The first one is a new form of enrolment on driving courses by candidates for drivers, which is done by using the so-called Profile of Candidate for Driver (PCD) generated by the county authorities. The second aspect is the new formula of the theoretical (...) state examination. The third issue is the introduction of cash registers for the operators conducting drivers’ education. The fourth feature is the introduction of new categories of the driving license, in particular a category including two-wheeled vehicles. The existing regulations, as well as the huge competition in the market, have contributed to the fact that the activity of training of candidates for drivers has been dominated by the principle according to which the service must be performed in a cheap and fast way. It automatically translates into the low quality of training and the disregard of procedural steps associated with it. In practice, the lack of adequate control on the part of the state is the reason for the fact that driving has become an arbitrary function based on ruthless marketing and low-cost services. In this situation, ethical dilemmas arise that, in the author’s opinion, will not necessarily be resolved by the new legal standards for drivers. (shrink)

The article reviews the book Konstytucja wolności [The Constitution of Liberty], by Friedrich August von Hayek.

According to the predictive coding theory of cognition , brains are predictive machines that use perception and action to minimize prediction error, i.e. the discrepancy between bottom–up, externally-generated sensory signals and top–down, internally-generated sensory predictions. Many consider PCT to have an explanatory scope that is unparalleled in contemporary cognitive science and see in it a framework that could potentially provide us with a unified account of cognition. It is also commonly assumed that PCT is a representational theory of sorts, in (...) the sense that it postulates that our cognitive contact with the world is mediated by internal representations. However, the exact sense in which PCT is representational remains unclear; neither is it clear that it deserves such status—that is, whether it really invokes structures that are truly and nontrivially representational in nature. In the present article, I argue that the representational pretensions of PCT are completely justified. This is because the theory postulates cognitive structures—namely action-guiding, detachable, structural models that afford representational error detection—that play genuinely representational functions within the cognitive system. (shrink)

This paper centers around the notion that internal, mental representations are grounded in structural similarity, i.e., that they are so-called S-representations. We show how S-representations may be causally relevant and argue that they are distinct from mere detectors. First, using the neomechanist theory of explanation and the interventionist account of causal relevance, we provide a precise interpretation of the claim that in S-representations, structural similarity serves as a “fuel of success”, i.e., a relation that is exploitable for the representation using (...) system. Then, we discuss crucial differences between S-representations and indicators or detectors, showing that—contrary to claims made in the literature—there is an important theoretical distinction to be drawn between the two. (shrink)

The article presents Hans-Georg Gadamer’s hermeneutics as an attempt to return to the classical ideal of the art of good speaking, in which the purpose of speech is seen as an intertwining of truth and goodness. Rhetoric understood in this way opposes its sophistic antithesis, which is directed at defending the speaker’s individual ratios and interests, ‘truth’ constructing, manipulating the audience’s beliefs and seductive qualities of style. The text analyzes selected issues of hermeneutics – truth taken as aletheia, the hermeneutic (...) circle and language, relating them to the classical stages of speech preparation – inventio, dispositio and elocutio. In this way, rhetoric and hermeneutics will be shown as disciplines founded on ethics. (shrink)

ABSTRACTThe present study examined relationships between attention to negative words and daily rumination and daily adjustment in a sample of clinically depressed individuals. We recorded eye movements of 43 individuals diagnosed with major depression while they were freely viewing dysphoric, threat-related, neutral, and positive words. Then, each day for one week, participants provided measures of their daily rumination and psychological adjustment. Multilevel analyses found that attention to dysphoric and threat-related words was positively related to daily rumination and attention to threat-related (...) words was negatively related to daily adjustment. These findings suggest that the impaired ability to disengage from negative words is positively related to rumination in daily life and is negatively related to well-being, as defined in terms of Beck’s Triad. (shrink)

This paper presents Michael Heller’s notion of “philosophy in science” and re-introduces Michael Heller’s classical text that first presented this concept of philosophy entitled How is “philosophy in science” possible?. The paper discusses the historical context of Heller’s idea as it emerged from the discussions and works of the Krakow philosophical scene and discusses the basic tenants of this philosophy, its analytic character, the role of intellectual tradition in the development of this philosophy, and the critical role played by an (...) interdisciplinary dialogue between philosophy, science, and theology. Despite the idea of philosophy in science having emerged about 40 years ago, this concept still inspires and fuels innovative research. The notion of “philosophy in science” lies at the foundations of the philosophy published in two journals: Philosophical Problems in Science and Philosophy in Science. (shrink)

Recently, it has been objected that naïve realism is inconsistent with an empirically well-supported claim that mental states of the same fundamental kind as ordinary conscious seeing can occur unconsciously (SFK). The main aim of this paper is to establish the following conditional claim: if SFK turns out to be true, the naïve realist can and should accommodate it into her theory. Regarding the antecedent of this conditional, I suggest that empirical evidence renders SFK plausible but not obvious. For it (...) is possible that what is currently advocated as unconscious perception of the stimulus is in fact momentaneous perceptual awareness (or residual perceptual awareness) of the stimulus making the subject prone to judge in some way rather than another, or to act in some way rather than another. As to the apodosis, I show that neither the core of naïve realism nor any of its main motivations is undermined if SFK is assumed. On the contrary, certain incentives for endorsing naïve realism become more tempting on this assumption. Since the main motivations for naïve realism retain force under SFK, intentionalism is neither compulsory nor the best available explanation of unconscious perception. (shrink)

Despite the fact that the notion of internal representation has - at least according to some - a fundamental role to play in the sciences of the mind, not only has its explanatory utility been under attack for a while now, but it also remains unclear what criteria should an explanation of a given cognitive phenomenon meet to count as a representational explanation in the first place. The aim of this article is to propose a solution to this latter problem. (...) I will assume that representational explanations should be construed as a form of mechanistic explanations and proceed by proposing a general sketch of a functional architecture of a representational cognitive mechanism. According to the view on offer here, representational mechanisms are mechanisms that meet four conditions: the structural resemblance condition, the action-guidance condition, the decouplability condition, and the error-detection condition. (shrink)

This book presents a new approach to semantics based on Kazimierz Ajdukiewicz’s Directival Theory of Meaning, which in effect reduces semantics of the analysed language to the combination of its syntax and pragmatics. The author argues that the DTM was forgotten because for many years philosophers didn’t have conceptual tools to appreciate its innovative nature, and that the theory was far ahead of its time. The book shows how a redesigned and modernised version of the DTM can deliver a new (...) solution to the problem of defining linguistic meaning and that the theory can be understood as a new type of functional role semantics. The defining feature of the DTM is that it presents meaning as a product of constraints on the usage of words. According to the DTM meaning is not use, but the avoidance of misuse. Readers will see how the DTM was shelved for reasons that we don’t find so dramatic anymore, and how it contains enough original ideas and solutions to warrant developing it into a full-blown contemporary account. It is shown how many of the underlying ideas of the theory have been embraced later by philosophers and treated simply as brute facts about natural languages or even as new philosophical discoveries. Philosophers of language and researchers with an interest in how languages and the mind work will find this book a fascinating read. (shrink)

The article argues that altruistic giving based on anonymity, which is expected to promote social solidarity and block trade in human body parts, is conceptually defective and practically unproductive. It needs to be replaced by a more adequate notion which responds to the human practices of giving and receiving. The argument starts with identification of the main characteristics of the anonymous altruistic donation: social separation of the organ donor from the recipient, their mutual replaceability, non-obligatoriness of donation, and non-obligatoriness of (...) reciprocation on the recipient’s part. Since these characteristics are also central to typical market relations, anonymous altruistic donation not only cannot promote solidarity but may encourage proposals for markets of transplantable organs. Thus, transplant ethics needs to be reframed. It needs to be rooted in, rather than promote, the practices of giving and receiving known to human societies. As the basis for such reframing, the idea of sharing in another’s misfortune is proposed. It relies on the human practices of giving and receiving and, with appropriate regulatory safeguards, can provide a better conceptual basis for blocking commercial exchanges of human body parts. (shrink)

Perceptual experience usually comes with “phenomenal force”, a strong sense that it reflects reality as it is. Some philosophers have argued that it is in virtue of possessing phenomenal force that perceptual experiences are able to non‐inferentially justify beliefs. In this article, I introduce an alternative, inferentialist take on the epistemic role of phenomenal force. Drawing on Bayesian modeling in cognitive science, I argue that the sense of reality that accompanies conscious vision can be viewed as epistemically appraisable in light (...) of its rational etiology. (shrink)

Włoski socjolog Roberto Cipriani wypracował koncepcję religione diffusa. Teoria ta nie ma na gruncie polskim bogatej recepcji, może zaś stać się interesującym odniesieniem dla uniwersalizmu działania religijnego. Jako idea religijna i cecha religii jest rodzajem jej „zasiedlania się” w różnych kontekstach społecznych, kulturowych i politycznych, wpływając na poglądy, postawy i przekonania. Cipriani odwołuje się głównie do włoskiego kontekstu społeczno-kościelnego, w którym dominuje katolicyzm, jego teoria więc jest opisywana i analizowana w przekonaniu o osobliwościach socjologii włoskiej. W opracowaniu występuje pośrednie i (...) bezpośrednie nawiązywanie do dorobku naukowego Ciprianiego, do przeprowadzonych osobiście dyskusji z autorem oraz do włoskiej literatury socjologicznej. W artykule zastosowano metodę analityczno-syntetyczną dostępnych opracowań – głównie włoskojęzycznych – i z uwzględnieniem reguł intersubiektywności hermeneutycznej. (shrink)

The article reviews the book Metodologia nauk [Methodology of the Sciences], by Adam Grobler.

In this paper I take a closer look at Fr. Georges Florovsky’s original view on the relation between philosophy and theology. I argue that he tried to formulate an approach based on patristic experience and opposed to the dominating secular paradigm of philosophy. In some sense he wanted to reverse the traditional account. As Teresa Obolevitch aptly suggested, he wanted to replace the principle fides quaerens intellectum by the rule intellectus quaerens fidem. In that first default case the faith needs (...) to be justified or proved by the reason, in the second, unobvious one, the faith has an absolute priority and illuminates itself the natural thought. According to Florovsky, philosophy should not attempt to ground the theology, formulating arguments for the existence of God or proving the coherence of theism, but rather should accept theology as a fundamental premise and then develop a new, non-secular account for the old philosophical topics. (shrink)

Modernity and What Has Been Lost comes out of a conference held at the Jagiellonian University in Krakw̤, Poland, on June 4-5, 2009 that sought to identify Leo Strauss's intellectual background in re: the repudiation of a modern idea of homogenous, universal state (considered as an illegitimate synthesis of Jerusalem and Athens, i.e., the claims of Reason and Revelation). The world we live in, molded by science and historical relativism, may be described as hostile to human dignity or perfection, or (...) abhorrent to those who love the search for wisdom. Straussian teaching consisted in the steady effort to reopen "the quarrel between the Ancients and the Moderns," and refers to the esoteric way of writing practiced by the most profound thinkers of the past which has been apparently forgotten in the last three centuries. Strauss binds the concept of natural right with the question of maintenance of conditions for philosophizing, and it probably seems to him that such defense of philosophy is the highest task in our times. However, one must be well aware that philosophizing always means a perilous way of life. Indeed, it may be destructive of the city (polis) itself as far as the city exists due to some crucial beliefs the philosopher might put in doubt. Reflecting on those issues, Strauss engaged in several highly important debates with his contemporaries, in an open way with, e.g., Carl Schmitt, Karl Lw̲ith and Alexandre Kojv̈e, and more tacitly with Martin Heidegger"--Provided by publisher. (shrink)

Semen Frank (1877–1950) was one of the first and most ardent advocates of the ontological argument in the twentieth century. He proposed an original interpretation of the ontological argument based on its analogy to Descartes’ Cogito. Frank believed that it is possible to develop Cogito ergo sum into Cogito ergo est ens absolutum. In this paper, I analyze his version of the ontological argument. First, I propose a simple reconstruction of his reasoning, paying attention to its hidden premise. Second, departing (...) from the classical logical interpretations of Descartes’ argument, I show that for Frank the claim that God exists had the same logical properties as Cogito. As a result, it seems that his argument was formally correct, though based on a premise which could hardly be convincing for a non-believer. This should not be surprising, however, since Frank, as most Russian religious philosophers, was not interested in the project of philosophical theology. His main concern was rather the development of philosophy based on religious premises, which might be called “theological philosophy”. (shrink)

In September 1999 "Nature" magazine announced that atomic orbitals were di-rectly observed. Opposing it, Eric Scerri, editor-in-chief of "Foundations of Chemistry", claimed that what could be observed in the experiment was electron density, not orbitals. The main purpose of this paper is to consider philosophical and methodological aspects of the above controversy. Especially, the problems of direct observability and reality of theoretical entities are taken under detailed discussion. From the point of view of quantum mechanics there are not any reasons (...) to believe that orbitals exist. However, realistically treated orbitals are very effective tools in the laboratory practice of chemistry. (shrink)

Debunking arguments aim to undermine common sense beliefs by showing that they are not explanatorily or causally linked to the entities they are purportedly about. Rarely are facts about the aetiology of common sense beliefs invoked for the opposite aim, that is, to support the reality of entities that furnish our manifest image of the world. Here I undertake this sort of un-debunking project. My focus is on the metaphysics of ordinary physical objects. I use the view of perception as (...) approximate Bayesian inference to show how representations of ordinary objects can be extracted from sensory input in a rational and truth-tracking manner. Drawing an analogy between perception construed as Bayesian hypothesis testing and scientific inquiry, I sketch out how some of the intuitions that traditionally inspired arguments for scientific realism also find application with regards to proverbial tables and chairs. (shrink)

The paper analyses not well known beginning of Cracow philosophy of nature originating from the 19th century. A selected number of issues formed by two founders of Cracow philosophical centre – W. Heinrich and M. Straszewski are presented. Finally, the author tries to refl ect on modern nature philosophy in the context of its relations with tradition lasting over the centuries.

Psychedelic substances elicit powerful, uncanny conscious experiences that are thought to possess therapeutic value. In those who undergo them, these altered states of consciousness often induce shifts in metaphysical beliefs about the fundamental structure of reality. The contents of those beliefs range from contentious to bizarre, especially when considered from the point of view of naturalism. Can chemically induced, radically altered states of consciousness provide reasons for or play some positive epistemic role with respect to metaphysical beliefs? In this paper, (...) I discuss a view that has been underexplored in recent literature. I argue that psychedelic states can be rationally integrated into one’s epistemic life. Consequently, updating one’s metaphysical beliefs based on altered states of consciousness does not have to constitute an instance of epistemic irrationality. (shrink)

Thought style and thought collective are two well-known concepts from Ludwik Fleck’s theory of science, which he originally formulated in Polish and German. This paper contends that these two concepts cannot be fully understood without a third—Stimmung/nastrój, which is one of the musical metaphors that play an important role in Fleck’s thinking. Because it is most often translated into English as “mood”, Fleck’s musical metaphors are mostly lost in translation, appearing as mere rhetoric. Only if and when we understand Stimmung/nastrój (...) in the musical meaning of attunement, we can fully understand thought collectives, for which Stimmung/nastrój is sine qua non, and thought style, which appears if and when a collective turns out to be an enduring and not a momentary one. (shrink)

According to the methodology of cognitive science we consider a hypothesis (justified partially by cognitive applications of computer science), that the mind functions similarly to a computer. Philosophical consequences of this thesis are as follows: (1) there exists a mental code (similar to the code of computer program); (2) this code can be represented as one unique number; (3) this number can be computable or non-computable.

The first aim of this paper is to remind the reader of a very original theory of meaning which in many aspects has not been surpassed by subsequent theories. The theory in question is Kazimierz Ajdukiewicz’s Directival Theory of Meaning. In the first section I present a version of this theory which, I trust, retains the gist of the original but loses its outdated language. In the second section I analyze some problematic consequences of the directival theory and show how (...) they can be addressed. The second aim of this paper is exploiting some of the similarities between the directival theory and later theories of meaning. In the third section I argue that using the directival theory as an interpretative tool enables us to create explications of some of the notoriously vague notions which contemporary theories of meaning employ. (shrink)

In this paper, I will analyse the relation between a sense of agency and free will. It is often proposed that by investigating the former, we can find a way of judging when an action is voluntary. Haggard seems to be one of the authors believing so. To answer if this assumption is correct, I will: 1) analyse the categories of free will and agency; 2) define the sense of agency; 3) describe ways of investigating the sense of agency; 4) (...) describe models of emergence of the sense of agency; 5) analyse the relation between agency and responsibility. I will end by discussing the actual possibility of using the sense of agency measurements (as described in experimental sciences) as markers of free will. (shrink)

Name der Zeitschrift: Frühmittelalterliche Studien Jahrgang: 50 Heft: 1 Seiten: 129-162.

According to unconscious perception hypothesis (UP), mental states of the same fundamental kind as ordinary conscious seeing can occur unconsciously. The proponents of UP often support it with empirical evidence for a more specific hypothesis, according to which colours can be seen unconsciously (UPC). However, UPC is a general claim that admits of many interpretations. The main aim of this paper is to determine which of them is the most plausible. To this end, I investigate how adopting various conceptions of (...) colour and perceptual phenomenal character affects UPC’s resilience to objections. This brings me to the conclusion that the most plausible reading of UPC is the one according to which the phenomenal character of colour perception (i) is constituted by colours qua primitive mind-independent qualities of the environment and (ii) is not essentially tied to consciousness. My conclusion not only identifies the most plausible interpretation of UPC, but also highlights and supports an unorthodox version of the relational theory of perception, which is a perfectly viable yet so far overlooked stance in the debate about unconscious perception. (shrink)