Internal audit provides an independent and objective opinion to the Board on risk management, control and governance, by measuring and evaluating their effectiveness in achieving an organisation’s agreed objectives. It also provides an independent and objective consultancy service to help line management improve the organisation’s processes. Internal auditors should respect in their work some ethical rules, especially these included in the Code of Ethics formed by the IIA. This code is intended to clarify the standard of conduct expected from all (...) members of the internal audit unit. The main four principles that should be observed are as follows: integrity, objectivity, competency and confidentiality Being ethical in internal audit is necessary in order to win the trust of the environment in which auditors work. However, declaring one’s readiness to respect the Code of Ethics is not enough. Much more important is to implement and comply with given rules in carrying out audit duties. (shrink)

Philosophy for Children: In the Historical Perspective of the Progressive Nature of Human Consciousness. This paper will examine the importance of the Critical Thinking Movement and the Philosophy for Children Programme in a larger, more inclusive, and innovative perspective. The paper will explain why the CriticalThinking Movement appeared in our time and then offer a new interpretation of the importance of the Philosophy for Children Program – with both seen in a novel historical perspective as well as in the context (...) of the progressive nature of human consciousness. At this point, it is essential to stress the novel importance andindispensable role of Critical Thinking Programmes in light of the larger historical perspective afforded by both the Graves and McIntosh models of human progressive consciousness. Although all Critical Thinking Programmes play a crucial role in this process, the Philosophy for Children Programme (P4C) will be especially crucial and influential in this endeavour of lifting human consciousness and awareness. First of all, P4C Programme operates with Matthew Lipman’s three dimensional model of thinking, namely with three equal and balanced components of Critical, Creative, and Caring dimensions and not simply a linear, one dimensional focus and concentration on rational and logical reasoning. Humanity is destined and already advancing to the higher levels of Post-Modernist, Integral, and Post-Integral Consciousness. These more advanced levels require full competence in Critical Thinking or the adequate and skillful full employment of logical and rational reasoning but they demand, in addition, increased competence in Caring and Creative Thinking. (shrink)

_ Source: _Volume 24, Issue 2, pp 163 - 223 The paper demonstrates that when translating explicit anthropomorphisms in Scripture, medieval Karaites are neither particularly more nor less literal than their rabbinic counterparts. Indeed, they often propose translations similar to those of Targum Onqelos and Saʿadyah Gaon. Moreover, although their lines of argument are different, both Saʿadyah and the Karaites insist that human language is responsible for corporeal descriptions of God in the Bible, and they resort to the linguistic conventions (...) of figurative language and extension of meaning to justify these theologically disturbing expressions. The Karaites’ contribution consists of advancing and refining these linguistic justifications by introducing, for example, the concept of polysemy to account for certain kinds of problematic formulations. In addition, they are probably the first commentators in the history of Jewish Bible exegesis to cite the rabbinic dictum, “the Torah speaks in the language of man” to explain the presence of anthropomorphisms in Scripture. (shrink)

The aim of this study was to characterize the knowledge about the joy in children with mild intellectual disability. The premises relating to mental functioning of these children suggest that this knowledge is poorer and less complex than the knowledge of their peers in the intellectual norm. The study used the authoring tool to measure children’s knowledge of emotions including the joy. This tool takes into account the cognitive representation of the basic emotions available in three codes: image, verbal, semantic (...) and interconnection between the codes - perception, symbolization and conceptualization which perform the functions of perception, expression and understanding. The study included children with the intellectual norm and children with mild intellectual disability. The obtained results mainly indicate the differences in how the happiness is understood by particular groups, to the detriment of children with disability. The character of the results is largely determined by the level of organization of knowledge about the joy and accompanying mental operations. The results will be discussed, among others, in the context of the adjustment of the programs of lasting increase of happiness for people with intellectual disability. (shrink)

This article reflects on the current philosophical tendency to construct non-dualistic subjectivity models in response to the criticism of the traditional authoritarian human subject. Following thinkers such as Emmanuel Lévinas, Michel Foucault or Jacques Derrida, the literature has largely identified traditional metaphysics based on dualistic hierarchies as the major source of violence. Perceiving phenomenology as a method that focuses on the concepts of the lived experience and situatedness, I combine this approach with the feminist calls for dismantling the hierarchical relationship (...) of subjectivity to the world. I draw on the concepts of Sonia Kruks, Linda Martin Alcoff, Sara Heinämaa, Judith Butler, Bonnie Mann and Johanna Oksala to inquire how dualism-overcoming phenomenology can be applied to feminist thought. I focus in particular on the approach that Oksala outlines in her book, Feminist Experiences: Foucauldian and Phenomenological Investigations, where she proposes a transcendental view on feminist experience. Intriguingly, she understands transcendental as situated – historically, culturally and politically. Consequently, my final question concerns the possibility of combining the two usually conflicted approaches: transcendental and historical regarding the fundamental phenomenological distinction between the empirical and the transcendental. (shrink)

Sam Harris, Free Will, New York: Free Press, 2012.

Poznawalność jako modalność de re: pewne rozwiązanie paradoksu Fitcha W artykule staramy się znaleźć nowe, intuicyjne rozwiązanie paradoksu Fitcha. Twierdzimy, że tradycyjne wyrażenie zasady poznawalności opiera się na błędnym rozumieniu poznawalności jako modalności de dicto. Zamiast tego proponujemy rozumieć poznawalność jako modalność de re. W artykule przedstawiamy minimalną logikę poznawalności, w której zasada poznawalności jest ważna, ale paradoks Fitcha już nie obowiązuje. Logikę charakteryzujemy semantycznie, a także poprzez podejście aksjomatyczne i tabelaryczne.

Nowadays the issues of space and place pertain more than ever to the ongoing discussion about personal/regional/national identities. The worlds of private archives of memory often exist independently of political and administrative divisions, while dominant ideologies are often capable of re-defining national archives of memory through selective representation of the past. The way we remember our past and our heritage inscribes the space we live in: the places we remember and the places we wish to forget, the monuments we pull (...) down and erect and the museums we build are only some of the signposts on the landscape of our cultural memory. The essays collected in this volume examine the role of places and spaces in the formation of both cultural practices and the existential experience of modern individual. (shrink)

Artykuł analizuje wybrane przykłady zaczerpnięte z polskiej sztuki współczesnej ostatnich lat, pytając o sposób ujęcia zagadnienia roślinności przez artystów. Humanistyka, głównie za sprawą posthumanizmu, przewartościowała relacje między ludźmi i roślinami, odbierając tym pierwszym centralną pozycję. W tym samym czasie na polu sztuki toczy się odrębna debata o podmiotowość roślin. Autorka, koncentrując na szeroko pojmowanym zagadnieniu ruchu roślin, pyta o to, jakie miejsce obecnie zajmują rośliny w sztuce, jak przedstawiane są ich związki z innymi organizmami i na jakie miejsca wspólne między (...) ludzkimi i nie-ludzkimi istotami wskazują artyści. (shrink)

The article attempts to analyze Feliks Koneczny’s beliefs about paedocracy in the context of presently observed forms of youth political activity. For this purpose, the paper offers a discussion of selected texts on paedocracy published by Koneczny in the Słowo daily between September 16 and October 22, 1912. At that time, Koneczny wrote: “O pajdokracji” [On Paedocracy], “Partenogeneza pajdokracji” [Partenogenesis of Paedocracy], “Pajdokracja z prowokacji” [Provoked Paedocracy], “Młodzież jako środek reklamy” [Youth as a Means of Advertising], “Młodzież jako rzekoma rękojmia (...) przyszłości” [Youth as the Supposed Guarantor of the Future], “Pajdokracja i apatia” [Paedocracy and Apathy], “Stronnictwa a pajdokracja” [Parties and Paedocracy], “Brak pajdokracji w Wielkopolsce” [No Paedocracy in Greater Poland], “Patryjotyzm bez zajęcia” [Jobless Patriotism] and “Szacunku dla młodzieży” [Respect Youth]. Based on the analysis of source texts, the definition of paedocracy is presented on to of its causes and effects. This information is juxtaposed with other takes on paedocracy and its contemporary faces. Koneczny’s assessment of paedocracy was unequivocally negative. He believed it was socially harmful and resulted from a number of misconceptions. “Youth rule”, in the scholar’s view, is inspired solely by mature politicians who manipulate the young to achieve their own agendas. Such behavior stems from the lack of respect for youth that Koneczny clearly sought. The researcher saw many advantages of young Poles, but at the same time he was aware that some features of youth are not desirable in politics. He concluded that the only way to combat paedocracy might be to remove the young from politics altogether. At the same time, he realized that such a radical solution was not possible. In his argument, Koneczny not only described the flaws of paedocracy, but also showed how it can be combatted. (shrink)

The purpose of this study was to determine the development of moral judgement in first-year and senior baccalaureate nursing students. These students were enrolled in three separate nursing programmes, each of which differed significantly in ethical content. The sample totalled 180 students enrolled in three New England programmes. Programme A included an ethics course taught by a professor of ethics. Programme B integrated ethical issues into all nursing theory courses. Programme C did not include ethical content in theory courses. The (...) design was of a developmental cross-sectional study. The dependent variable was the development of moral judgement, as measured by Rest’s Defining Issues Test. The independent variable was the amount of ethics taught in the nursing programmes and the level of academic education. The senior nursing students from programme A scored significantly higher than the other senior groups on the Defining Issues Test. The conclusion is that an ethics course with group participation and a decision-making element significantly facilitated nursing students’ development of moral judgement. (shrink)

This paper introduces three model-theoretic constructions for generalized Epstein semantics: reducts, ultramodels and $\textsf {S}$ -sets. We apply these notions to obtain metatheoretical results. We prove connective inexpressibility by means of a reduct, compactness by an ultramodel and definability theorem which states that a set of generalized Epstein models is definable iff it is closed under ultramodels and $\textsf {S}$ -sets. Furthermore, a corollary concerning definability of a set of models by a single formula is given on the basis of (...) the main theorem and the compactness theorem. We also provide an example of a natural set of generalized Epstein models which is undefinable. Its undefinability is proven by means of an $\textsf {S}$ -set. (shrink)

The Under— and Overestimation Effects in Comparative Judgments — Assimilation and Contrast Mechanisms The aim of the studies presented in this paper was to propose a new explanation of under— and overestimation effects in comparative judgments. The fundamental assumption of this new interpretation is that in comparative judgments the target is contrasted with the comparison standard when the compared objects seem generally dissimilar and assimilated to the standard when the objects seem generally similar. In a series of three studies students (...) were asked to compare the chances of certain events occurring to two objects. The direction of comparison was manipulated. Generally, when the more salient object was compared to the less salient object, irrespective of the valence of the events, the overestimation effects occurred only in case of frequent events and the underestimation effects only in case of rare events. The reversal of direction of comparisons yielded the clear reduction of comparative bias. (shrink)

The goal of the article is twofold. The first one is to provide logics based on positional semantics which will be suitable for the analysis of epistemic modalities such as ‘agent... knows/beliefs that...’. The second one is to define tableau systemsfor such logics. Firstly, we present the minimal positional logic MR. Then, we change the notion of formulas and semantics in order to consider iterations of the operator of realization and “free” classical formulas. After that, we move on to weaker (...) logics in order to avoid the well known problem of logical omniscience. At the same time, we keep the positional counterparts of modal axioms, and. For all of the considered logics we present sound and complete tableau systems. (shrink)

Theories of analogical reasoning have viewed relational structure as the dominant determinant of analogical mapping and inference, while assigning lesser importance to similarity between individual objects. An experiment is reported in which these two sources of constraints on analogy are placed in competition under conditions of high relational complexity. Results demonstrate equal importance for relational structure and object similarity, both in analogical mapping and in inference generation. The human data were successfully simulated using a computational analogy model (LISA) that treats (...) both relational correspondences and object similarity as soft constraints that operate within a limited-capacity working memory; but not with a model (SME) that treats relational structure as pre-eminent. (shrink)

The purpose of this study was to determine the development of moral judgement in first-year and senior baccalaureate nursing students. These students were enrolled in three separate nursing programmes, each of which differed significantly in ethical content. The sample totalled 180 students enrolled in three New England programmes. Programme A included an ethics course taught by a professor of ethics. Programme B integrated ethical issues into all nursing theory courses. Programme C did not include ethical content in theory courses. The (...) design was of a developmental cross-sectional study. The dependent variable was the development of moral judgement, as measured by Rest’s Defining Issues Test. The independent variable was the amount of ethics taught in the nursing programmes and the level of academic education. The senior nursing students from programme A scored significantly higher than the other senior groups on the Defining Issues Test. The conclusion is that an ethics course with group participation and a decision-making element significantly facilitated nursing students’ development of moral judgement. (shrink)

The concept of a "woman figure" by Emmanuel Lévinas, is an example, in which the notions of "masculinity" and "femininity" serve to determine the character of a certain proposition of a Subject. Lévinas introduced sexual characteristics into the neutral subject, yet he is incon-sistent in his treatment of the idea of a Woman and, moreover, he assigned subjectivity to a single gender: the masculine. Nonetheless, the criticism of Lévinas’s model of femininity from a feminist viewpoint is neither simple nor clear. (...) Lévinas continually evades such criticism. He re-established the body and sensuality as key aspects of meeting with the Other. And also, he criticizes the Western ontological tradition as a theoretical source of violence against the Other, since – as he claims – on a high level of abstraction it appears that thematisation itself is a violence. At the same time, Lévinas proposes ontology of a "woman". In relation to this, one needs to ask the question: why does Lévinas, whilst stating the need to be freed from ontology, at the same time create an ontological woman? And additionally, what are the philo-sophical and ethical consequences of the phenomenology of femininity that are presented by Lévinas? (shrink)

We present an algebraic proof of the theorem stating that there are continuum many axiomatic extensions of global consequence associated with modal system E that do not admit the local deduction detachment theorem. We also prove that all these logics lack the finite frame property and have exactly three proper axiomatic extensions, each of which admits the local deduction detachment theorem.

This paper introduces the construct of an ultravaluation inspired by the well-known ultraproduct. Basic properties and exemplary applications of this notion are shown: for compactness and definability theorems. We also use ultravaluations to check failure of compactness and undefinability.

Roughly speaking, a pattern is a finite sequence coding the set of natural numbers n for which the Σ n + 1 projectum is less than the Σ n projectum for a given admissible ordinal. We prove that for each pattern there exists an ordinal realizing it. Several results on the orderings of patterns are given. We conclude the paper with remarks on ▵ n projecta. The main technique, used throughout the paper, is Jensen's Uniformisation Theorem.

This article presents a new model aimed at predicting behavior in games involving a randomized allocation procedure. It is designed to capture the relative importance and interaction between procedural justice (defined crudely in terms of the difference between one’s expected payoff and average expected payoff in the group) and distributive justice (difference between own and average actual payoffs). The model is applied to experimental games, including “randomized” variations of simple sequential bargaining games, and delivers qualitatively correct predictions. In view of (...) the model redistribution of income can be seen as a substitute for vertical social mobility. This contributes to the explanation of greater demand for redistribution in European countries vis-a-vis the United States. I conclude with suggestions for further verification of the model and possible extensions. (shrink)

The simple model of conflict-prone situations called Prisoner’s Dilemma is discussed. Whereas the best strategy for the model is to defect, in the case of its iterated version (Iterated Prisoner’s Dilemma—IPD) it is possible and more profitable to cooperate with the opponent.The simple strategy called Tit for Tat (TFT) which is easy to recognize, never defects first, punishes every defection but is also forgiving is presented. The TFT strategy is very successful being able to establish the cooperation with its opponents. (...) The possible outcome of the competition between the TFT strategy and non-cooperative strategies is considered. It turns out that even small number of TFT strategies can overcome the greater number of more “egoistic” strategies.The described model can give the better understanding of some psychological, sociological and biological processes as well as help to propagate the altruistic attitudes in the society. (shrink)