It is believed that the atmosphere in which employees carry out their responsibilities influences whether employees will behave ethically. An important factor contributing to the integrity of the financial reporting process is the tone set by senior management (i.e., the corporate environment). This study was conducted to describe financial accountants'' perceptions of management''s ethical standards. These perceptions are based on both management''s actions and management''s expectations of the employee. This researcher also attempted to identify demographic variables that are related to (...) these perceptions. The results are based on a survey mailed to 400 CPAs who prepare financial reports. Accountants generally perceive management''s conduct as ethical and believe that management expects them to behave ethically. Of particular interest is that respondents have more positive attitudes about management''s expectations of them than they do about management''s own actions in terms of ethical behavior. The majority of respondents reported at least some pressure to achieve short-term performance targets. Management level, industry, size of an organization, and gender were all found to be related to employee perceptions. (shrink)

BRENTANO'S APPROPRIATION OF THE Scholastic notion of intentionality, and of what Brentano called "the intentional (or mental) inexistence of an object," was early on exploited in a reading of Kant's theory of objects and appearances. Apparently the first systematic attempt was undertaken by Hans Vaihinger. However, Vaihinger's is radically different from more recent intentionalist readings of Kant. Albeit not in every respect, I propose that a return to this aspect of Vaihinger's approach supports a rewarding advance on such readings. After (...) a general introduction, I survey three instances of the latter—Prauss, Pereboom, and Sellars—in section 2 (and comment on some others in notes throughout). In sections 3 and 4, I then turn to Vaihinger's approach. (shrink)

Richard E. Aquila - Kant's Theory of A Priori Knowledge - Journal of the History of Philosophy 40:2 Journal of the History of Philosophy 40.2 267-268 Book Review Kant's Theory of A Priori Knowledge Robert Greenberg. Kant's Theory of A Priori Knowledge. University Park: Penn State University Press, 2001. Pp. ix + 278. Cloth, $45.00. This is one of the deepest and most carefully reasoned books on Kant I have read. It is a book for the scholar of the (...) first Critique, not the "educated layman," but it very much needs to be read by the former. Even for Kant scholars, it is not easy. Apart from demands imposed by the tightness of the reasoning, one may simply be uneasy with the fact that, as instanced in a relentless and detailed critique of the main species of the "customary" reading -- represented primarily by Allison and Guyer -- Greenberg is defending a radically new view of Kant's reasoning in the Critique. Typically, one either supposes Kant.. (shrink)

In my commentary, I write, firstly, of the dualistic (ambivalent) use of the concept ‘appearance’ by Kant and, secondly, of the need for a semantic (referential) interpretation of the Kantian concept ‘‘appearance’ as opposed to intentional interpretation of R.Aquilla. In his reply to my objections, R. Aquila precisies his initial position and gives additional arguments in it’s favor.

I argue, First, That the bundle theory is compatible with certain views of mental states as alterations in an underlying substance. Then I distinguish between momentary and enduring experiencers and argue that the bundle theory does not imply the possibility of experiences apart from experiencers, But at most apart from enduring experiencers. Finally, I reject strawson's claim that the bundle theory implies that some particular person's experience might instead have belonged to some other person. Regarding experiences as events rather than (...) peculiar sorts of particulars facilitates each of these points. (shrink)

I want to defend the “bundle theory” of mind from two criticisms which are sometimes levelled against it. The criticisms rest on the claim that particular experiences are “individuated” by the experiencer who has those experiences. One of these criticisms is that while it is logically impossible that there be an experience which is not had by some sentient or cognizant being, acceptance of the bundle theory would entail admission of the possibility of experiences without experiencers. The other criticism is (...) one which has been raised at least with respect to the most plausible form of the bundle theory. It is directed at that view which analyzes the conditions for an experience's membership in a given person's mind in terms of some external relationship between an experience and that particular person's body. The objection is, once again, that the view in question is committed to regarding as logically possible something which is in fact logically impossible. (shrink)

Although undergraduate students are exposed to ethical issues through class assignments, discussions, and readings, they typically do not have first hand experience with business dilemmas. Student opinions on ethical standards and behavior in American business have received scant attention in the literature. The purpose of the study is to provide additional information to both educators and organizations about the ethical perceptions of students. Furthermore, the study contrasts student responses to business and community leaders' responses obtained in a prior study conducted (...) by Touche Ross (1988). The findings from this study are based on an opinion survey about ethics in American business, completed by 476 liberal arts and business students attending a private, religiously affiliated college in New York State. The data indicate numerous differences in perceptions between students and business and community leaders. Differences were also found when students were classified by school (Arts & Science versus Business) and by gender. Overall, students appear to place a strong value on education. Students are the source of new entrants to the business world and the foundation for ethical structures being built by organizations. The findings from this study should assist both educators and employers in the development of necessary programs to maximize the ethical potential of their constituents. (shrink)

This book is a critical and analytical survey of the major attempts, in modern philosophy, to deal with the phenomenon of intentionality—those of Descartes, Brentano, Meinong, Husserl, Frege, Russell, Bergmann, Chisholm, and Sellars. By coordinating the semantical approaches to the phenomenon, Dr. Aquila undertakes to provide a basis for dialogue among philosophers of different persuasions. "Intentionality" has become, since Franz Brentano revived its original medieval use, the standard term describing the mind's apparently paradoxical capacity to relate itself to objects (...) existing in the world. One approach to the phenomenon emphasizes the mental act. The author argues that the most adequate account involves elements of both approaches. Contemporary treatments tend to formulate problems of intentionality primarily in terms of logic and semantics rather than those of metaphysics and phenomenology. Dr. Aquila's effort to coordinate these approaches will make his book useful to students both of analytical philosophy of mind and also of phenomenology. (shrink)

One approach sees aesthetic pleasure as distinctively caused (by interplay of the cognitive faculties involved in apprehending an object) and accompanied by a distinctive judgment (that everyone ought to respond thus). I suggest a closer tie between affective and cognitive aspects: the pleasure is referred to its object, Not simply through causal relations with the cognitive faculties involved, But through itself receiving the very form constituting apprehension in the first place. This avoids certain difficulties concerning intentionality. It also respects kant's (...) claim that while aesthetic judgment's demand for assent is the same in form as that of predicative judgments, One's pleasure itself, And not a judgment externally connected with it, Is what expresses that demand. (shrink)

Husserl's theory of meaning is often regarded as a somewhat obscure attempt at a view which frege stated more clearly. I argue that while this may be true with respect to the "ideas," it is false with respect to the "logical investigations." the theory presented in the latter work is superior to frege's theory. It provides an objective foundation for the semantical distinctions which concerned frege while remaining within the confines of an ontology that is more economical than frege's.

I want to state as clearly as I can the sense in which Kant is, and the sense in which he is not, a phenomenalist. And I also want to state the argument which Kant presents, in the Transcendental Deduction, for his particular version of phenomenalism. Since that doctrine has been stated by Kant himself as the view that we have knowledge of “appearances” only, and not of things in themselves, or that material objects are nothing but a species of (...) our “representations,” it will of course be part of my task in this paper to deal with these fundamental notions. Some recent works on Kant have completely misinterpreted these notions, and because of this they have failed to capture the peculiar character of Kant’s phenomenalism. Jonathan Bennett, for example, interprets Kant’s claim that “objects are nothing but representations” as the claim that “statements about objects must be translatable into statements about intuitions.” I shall call such a view a reductive phenomenalism and argue in this paper that Kant is not a reductive phenomenalist. But Kant is, all the same, a phenomenalist. I shall call him an existential phenomenalist. The difference is this: Kant does not maintain, as Bennett claims, that all propositions which assert or presuppose the existence of objects must be translatable into statements which refer to intuitions alone, but he does hold that all such propositions are translatable into statements about the existence of intuitions alone. When Kant tells us, therefore, that objects are mere “appearances,” he is not offering a theory about what empirical objects are or about what we are really referring to when we refer to such objects, but he is offering a theory about the sense in which any empirical objects can meaningfully be said to exist. The significance of the distinction between reductive and existential phenomenalism is great. For it both allows Kant to do justice to those considerations which appear to lead to idealism or phenomenalism, while it does not at the same time require him to deny that the level at which we speak of material bodies and states is, and must be, a basic level of our conceptual framework. It cannot be one which is itself built upon, or constructed out of, some more basic level, e.g., out of talk about sense-data or sensory states. The uniqueness of Kant’s phenomenalism lies precisely at this point. (shrink)

This paper discusses the economic impact and political consequences of ethical investing, with particular attention to the case of South Africa. The origins of ethical investing are examined, along with the institutions and strategies by which ethical investing operates today. Of immediate relevance to managers is a recent judicial decision upholding Baltimore's divestment ordinance. The discussion concludes with an assessment of the likely consequences of ethical investing for U.S. multinationals in Southern Africa.

The aim is to develop some new alternatives for a phenomenalistic reading of Kant. Although the concern is ultimately with empirically real objects, I begin with a reading of the Aesthetic and the notion of appearances as at least possibly of empirically real objects. Employing Husserlian terminology, I take these to be the “noematic correlate” of a fundamental mode of directedness borne by an (at least initially) purely aesthetic “noesis”. From here, and with a new reading of Kant's discussion of (...) the “transcendental object = X ”, new possibilities open for a sense in which even a phenomenalistic Kant might - without regarding them as also existing in themselves - regard empirically real objects as more than mere “logical constructs” out of the Aesthetic's “appearances”. (shrink)