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)

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)

The Irish poet W. B. Yeats once wrote, with great sapience and perception: Nor dread, nor hope attend A dying animal; A man awaits his end Dreading and hoping all. That death has ever been a problem to man is attested as far back as we can trace our species in the archaeological record—indeed, it seems to have been a problem even for that immediate precursor of homo sapiens, the so-called Neanderthal Man; for he buried his dead.

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.

Critics of the computational connectionism of the last decade suggest that it shares undesirable features with earlier empiricist or associationist approaches, and with behaviourist theories of learning. To assess the accuracy of this charge the works of earlier writers are examined for the presence of such features, and brief accounts of those found are given for Herbert Spencer, William James and the learning theorists Thorndike, Pavlov and Hull. The idea that cognition depends on associative connections among large networks of neurons (...) is indeed one with precedents, although the implications of this for psychological issues have been interpreted variously — not all versions of connectionism are alike. (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)

Joachim Schulte’s introduction provides a distinctive and masterful account of the full range of Wittgenstein’s thought. It is concise but not compressed, substantive but not overloaded with developmental or technical detail, informed by the latest scholarship but not pedantic. Beginners will find it accessible and seasoned students of Wittgenstein will appreciate it for the illuminating overview it provides.

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 as a country's Individualism 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)

An analytical investigation into compressible gas flow with slight rarefactions through the insect trachea and tracheoles during the closed spiracle phase is undertaken, and a complete set of asymptotic analytical solutions is presented. We first obtain estimates of the Reynolds and Mach numbers at the channel terminal ends where the tracheoles directly deliver respiratory gases to the cells, by comparing the magnitude of the different forces in the compressible gas flow. The 2D Navier–Stokes equations with a slip boundary condition are (...) used to investigate compressibility and rarefied effects in the trachea and tracheoles. Expressions for the velocity components, pressure gradients and net flow inside the trachea are then presented. Numerical simulations of the tracheal compressible flow are performed to validate the analytical results from this study. This work extends previous work of Arkilic et al. :167–178, 1997) on compressible flows through a microchannel. Novel devices for microfluidic compressible flow transport may be invented from results obtained in this study. (shrink)

The intensive process of differentiation of knowledge that has in the past decade come to include philosophy has had the results, inter alia, that ethics, esthetics, and empirical sociology have undergone a kind of secondary "branching off" from the philosophy of society and culture . On the level of teaching this had the consequence that a department of esthetics and ethics was carved out of the department of historical materialism at the Philosophical Faculty of Moscow University, and was subsequently divided (...) into departments of esthetics and ethics, respectively. It was thus that the independent department of ethics made its appearance for the first time in the history of Moscow University. This occurred in 1969, and recently the department of Marxist- Leninist ethics marked its modest first decade. (shrink)

During the early 19th century, a peculiarly systematic way of organizing books emerged in Germany. This systematization, which purported to be a rational organization of subject matter, was an outgrowth of the philosophy of Hegel. This article attempts to outline Hegel's organizational practice. It argues that Hegel's encyclopedia was a reaction against the Enlightenment encyclopedia, and that it attempted to restore the systematic mindset of pre-modern reference books. Yet it did this, not in a straightforward fashion, but by developing a (...) method for organizing material that both stresses the interconnectedness of knowledge and promises to be highly scalable. In its attempt to trace the Hegelian organizational method, this article revisits and calls attention to a forgotten work in Hegel scholarship by Michael John Petry, who was the first writer to seriously stress the importance of classification in Hegel's work. This article is an attempt to demonstrate that Hegelianism and information organization can be brought into fruitful and mutually beneficial dialogue. (shrink)

v. 1. Irrat͡sionalizm v nemet͡skoĭ filosofii XIX veka -- v. 2. Navstrechu Logosu : problema poznanii͡a v ėkzistent͡sializme i germenevtike.

The problem of the dialectical interconnection of the interests of the individual, the collective, and society is one of the key problems in the study and interpretation of the role of man as a subject of social practice, an active—interested and responsible—creator of new forms of existence, a builder of socialist society, and the pioneer of transformations in all spheres of his life activity.

A significant development for conducting research on patient rights has been made in Iran over the past decade. This study is conducted in order to review and analyze the previous studies that have been made, so far, concerning patient rights in Iran. This is a comprehensive review study conducted by searching the Iranian databases, Scientific Information Database, Iranian Research Institute for Information Science and Technology, Iran Medex and Google using the Persian equivalent of keywords for ‘awareness', ‘attitude’, and ‘patient rights'. (...) For pertinent Iranian papers published in English, scientific databases PubMed, and Google Scholar were searched using the keyword ‘patient rights' and ‘Iran’. A total of 41 Persian and five English articles were found for these keywords, only 26 of which fulfilled the objective of our study. The increasing number of papers published indicates that from 1999 onwards, this subject has begun to draw the attention of Iranian researchers in a progressive fashion and Iranian papers in English have also been compiled and published in international sources. (shrink)

“The forms of thought are first set out and stored in human language,” we read in the preface to the second edition of Hegel’s Science of Logic. Man thinks through language, and everything he “transforms into language and expresses in it contains a category, whether concealed, mixed, or well defined”. Language, then, harbors thought categories. There is a philosophy of language, but there is also a philosophy implied in language. How is this supposed to work? More specifically, how is this (...) supposed to work in Hegel’s own use of language?This paper is an attempt to give a simple answer to this question. There have been scholarly attempts to tie Hegel’s philosophy to his use of language.1 This paper... (shrink)

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)