This research examines the extent to which similarities and differences exist in the codes of professional conduct of certified (chartered) accountants across the following countries: the United States, Taiwan, South Korea, Malaysia, Ontario (Canada), Australia, India, and Hong Kong. These eight countries exemplify some of the diversity in economic, political, legal, and cultural environments in which public accountants practice. The professional codes of ethics establish the ethical boundary parameters within which professional accountants must operate and they are a function of (...) these environments.The results of the study reveal that commonalities exist on some ethical rules indicating that some rules are indeed "culture free". Cross-country variations, however, exist as to the specificity and elaborateness of the rules. Such variations can be attributed to cultural and legal differences, as well as the length of time each professional organization has been in existence. An understanding of the similarities and differences in the codes is important to individuals who may work in these countries. Professional accountants involved in international business must understand the implications of the decisions they make in light of the ethical codes and moral values of their counterparts in foreign countries. After a discussion of the similarities and differences in the codes, the implications of these comparisons for accounting practice are discussed. (shrink)

Author: Jakubowski Jarosław Title: EN QUOI CONSISTE LA FINITUDE DU CORPS PROPRE? À LA RECHERCHE DE LA RÉPONSE DE PAUL RICOEUR (Na czym polega skończoność ciała własnego? W poszukiwaniu odpowiedzi Paula Ricoeura) Source: Filo-Sofija year: 2010, vol:.11, number: 2010/2, pages: 107-124 Keywords: FINITUDE DU CORPS, RICOEUR, „OUVERTURE”, „FERMETURE DANS L’OUVERTURE”, L’ALTERITE DU CORPS PROPRE Discipline: PHILOSOPHY Language: POLISH Document type: ARTICLE Publication order reference (Primary author’s office address): E-mail: www:L’analyse du problème formulé dans le titre se compose de deux (...) parties thématiques. La première présente la conception du corps propre élaborée par Ricoeur et ses sources philosophiques (Maine de Biran, Husserl, Marcel, Heidegger) les plus importantes. La deuxième partie presénte deux significations fondamentales de la notion de la finitude du corps propre chez Ricoeur. Celui-ci distingue la finitude du corps propre considerée comme une „ouverture” (1) et comme une „fermeture dans l’ouverture” (2). La troisième signification de la notion ci-dessus, mentionnée dans la conclusion de l’article, est liée à une catégorie de l’altérité du corps propre. (shrink)

This paper hinges on the idea that our subjectivities---how individuals come to an understanding about themselves, their relationship to each other and their place in the world---are profoundly affected by the intersubjective quality of recognition we receive from others. Rooted within the Hegelian dialectical perspective, the desire for recognition stems from the view that a major part of our identities are formed through social relations. Misrecognition, in its various forms, promotes fundamental injustices. This is a point that the traditional modernist (...) approach to political philosophy bypasses because of its focus on procedural rather than ethical issues of injustice. (shrink)

Autor stawia w centrum rozważań koncepcję historii Cieszkowskiego i Hessa. "Prolegomena…" Cieszkowskiego wywarły silne wrażenie na Hessie. Autor "Heiligen Geschichte" przejął koncepcję filozofii czynu Cieszkowskiego, która nie ograniczała się do spekulacji, lecz przenosiła nas do sfery społecznej praktyki.

The current system of international law is experiencing profound transformations. Indeed, the simultaneous processes of globalization combined with the disintegration of international systems of governance and law-making pose complex challenges for legal scholarship. The doctrinal response to these challenges has been theorized within two seemingly contradictory discourses in international law: fragmentation and constitutionalisation. This book takes an innovative approach to international law, viewing the processes of the fragmentation and constitutionalisation as being profoundly interconnected and reflective of each other. It brings (...) together a select group of contributors, including both established and emerging scholars and practitioners, in order to explore the ways in which the problems of fragmentation and constitutionalisation are viscerally linked one to the other and thus mutually conditioning and stimulating. The book considers the theory and practice of international law looking at the two phenomena in relation to the various fields of international law such as international criminal law, cultural heritage law and international environmental law. (shrink)

Throughout 19th and the first half of 20th centuries, Polish thinkers largely supplanted political philosophy with the philosophy of history. Such an approach produced an essential continuum, despite marked differences of concepts in different political and theoretical contexts. This continuity finds a particular expression in two ideas, nascent already in the 15th and 16th century Polish political thought, i.e. the idea of Poland’s Historical Mission , and a notion of a specifically Polish Love of Freedom.The author approaches this phenomenon by (...) way of presenting three sets of concepts: the late-Enlightenment one of S. Staszic, the Romantic attempt of A. Cieszkowski, and M. Zdziechowski’s Neo-Romantic take. (shrink)

This article starts with the hypothesis that the measure of first-person experience of initiative is not, as it has been customary to believe, the present moment. Jean Nabert’s philosophy (and especially his early work titled L’expérience intérieure de la liberté) provides tools that make it clear that the sense of initiating action that one has in the present moment carries the stigma of illusoriness. If I experience initiative in the present moment, it means that I have taken part in an (...) activity initiated before. Therefore, even though the very moment of initiating action remains unavailable to me, the measure of initiative experience should be sought not in the present but in the past. To this end, one needs to consider the genesis of motives propelling my action. In line with Nabert’s conception, these motives—manifesting themselves as some kind of representations—are grounded in actions that I have not completed. However, the fact that the initiative I demonstrate is conditioned by these unfinished actions does not imply that my actions so far make up, by definition, a harmonious arrangement. Nevertheless, all these actions coalesce in one history, embracing my “desire to be” that constitutes my existence. (shrink)

This article starts with the hypothesis that the measure of first-person experience of initiative is not, as it has been customary to believe, the present moment. Jean Nabert’s philosophy (and especially his early work titled L’expérience intérieure de la liberté) provides tools that make it clear that the sense of initiating action that one has in the present moment carries the stigma of illusoriness. If I experience initiative in the present moment, it means that I have taken part in an (...) activity initiated before. Therefore, even though the very moment of initiating action remains unavailable to me, the measure of initiative experience should be sought not in the present but in the past. To this end, one needs to consider the genesis of motives propelling my action. In line with Nabert’s conception, these motives—manifesting themselves as some kind of representations—are grounded in actions that I have not completed. However, the fact that the initiative I demonstrate is conditioned by these unfinished actions does not imply that my actions so far make up, by definition, a harmonious arrangement. Nevertheless, all these actions coalesce in one history, embracing my “desire to be” that constitutes my existence. (shrink)

W wieku XIX i w I połowie XX filozofowie polscy zamiast filozofią polityczną zajęli się filozofią historii. Tego typu podejście stworzyło istotną kontynuację ideową, pomimo znacznych różnic uwarunkowanych odmiennymi kontekstami polityczno-teoretycznymi. Ta ciągłość wyraża się w dwóch ideach zrodzonych już w XV- i XVI-wiecznej polskiej myśli politycznej, tj. w idei polskiej misji historycznej jako „przedmurza” i w pojęciu specyficznie polskiego umiłowania wolności. Autor artykułu przybliża to zjawisko, prezentując zestaw trzech koncepcji: późnooświeceniową Staszica, romantyczną Cieszkowskiego oraz neoromantyczną Zdziechows- kiego.

A MYSTERY IN ANNA KARENINA’S LOVE – AN EXISTENTIAL ANALYSIS APPROACHThe article aims to interpret Anna Karenina’s love from the perspective of generally understood existential philosophy. The article’s leitmotif is related to the sources of Anna’s unhappiness within the role of a mistress. Her affection appears to be a puzzle, as the unhappy trait of her feeling is impossible to be explained with the mere help of a cliché: the lovers yearn to be together, but they are hampered by external (...) circumstances. The unhappiness in Anna’s love results from the internal, not external, reasons. Anna fears that she may lose the devotion of her Beloved, and that very fear shows itself as no less than an obscured existential anxiety. However much effort Anna makes to veil the anxiety felt with the love towards Count Vronsky, she cannot succeed, for she fails to realize that both phenomena, the love to Vronsky and the anxiety, are entangled in the question „who am I?” concerning the issue of personal identity. Anna does not understand that as long as she does not face the question, it will be difficult for her to release her mind from the distractive experience of the continual recurrence of the anxiety in the background of her love towards Vronsky. Keywords: ANNA KARENINA, LOVE, MYSTERY, UNHAPPINESS, FEAR, ANXIETY, PERSONAL IDENTITY. (shrink)

ABSTRACTWith over 560 citations reported on Google Scholar by April 2018, a publication by Juslin and Gabrielsson presented evidence supporting performers’ abilities to communicate, with hig...

Sentences such as "The author started the book" are indeterminate because they do not make explicit what the subject (the author) started doing with the object (the book). In principle, indeterminate sentences allow for an infinite number of interpretations. One theory, however, assumes that these sentences are resolved by semantic coercion, a linguistic process that forces the noun "book" to be interpreted as an activity (e.g., writing the book) or by a process that interpolates this activity information in the resulting (...) enriched semantic composition. An alternative theory, pragmatic, assumes classical semantic composition, whereby meaning arises from the denotation of words and how they are combined syntactically, with enrichment obtained via pragmatic inferences beyond linguistic-semantic processes. Cognitive neuroscience studies investigating the neuroanatomical and functional correlates of indeterminate sentences have shown activations either at the ventromedial pre-frontal cortex or at the left inferior frontal gyrus. These studies have supported the semantic coercion theory assuming that one of these regions is where enriched semantic composition takes place. Employing fMRI, we found that indeterminate sentences activate bilaterally the superior temporal gyrus, the right inferior frontal gyrus, and the anterior cingulate cortex, more so than control sentences ("The author wrote the book"). Activation of indeterminate sentences exceeded that of anomalous sentences ("…drank the book") and engaged more left- and right-hemisphere areas than other sentence types. We suggest that the widespread activations for indeterminate sentences represent the deployment of pragmatic-inferential processes, which seek to enrich sentence content without necessarily resorting to semantic coercion. (shrink)