Accountants recently had the opportunity to celebrate 20 years of existence in Poland the regulating of accounting. The act was adopted by parliament in 1994. 500 years before the treaty about double accounting was reprinted by Pacioli. The edition of Tractatus XI. Particularis de computis et scripturis was an (epic) epoch-making event designating the beginning of a new field of economic sciences. The idea of the double accounting was known before, not only because of Pacioli, but also through Cotruglio, who (...) described it 36 years earlier. Recently in accounting, as well as in the broadly understood economy, there is a particular emphasis put on ethics, moral values and professional attitudes. It is worth considering whether and on what scale they were present in the early works of Accountancy 550 years ago, how their representatives approached the subjects the beginning of a written history of accounting. The article presents the main ideas included in the guidelines Pacioli and Cotruglio regarding double accounting, and identifies if ethical guidelines were presents among others guidelines. It turns out that the author of the essential work in the history of accounting, as well as its predecessor, devoted much attention to the moral attitude of the merchant, his appropriate behavior, attitude towards customers and other people, with whom he has a business relationship. (shrink)

Recently we have observed the high volatility and complexity of law and business transactions, as well as the assumption of prepared valuations and self-shaping principles in accounting. Greater independence in a changing environment increases the risk of unethical behaviour. There have been many cases of negative behaviour in accounting, known as a creative, aggressive or fraudulent accounting. Responsibility for bankruptcy and financial failures was pinned on accounting, which shattered the reputation of the accountants concerned. Professional requirements for accountants are high (...) and they have greatly increased, especially in the financial operations sector. However, it is expected that employees will also act ethically. Professionalism is associated in the same way with professional competence and ethical standards. The Code of Professional Ethics in Accounting introduces important ethical principles for accountants. It is worth noticing how the principles refer to human traits, virtues and considering whether to accept and obeying them as an act of conscience. Accountants are facing ethical dilemmas that affect their private life. (shrink)

Author: Bogaczyk Małgorzata Title: THE DIFFERENT ART. ON THE PRIMITIVE ART, NAÏVE ART AND ART BRUT (Sztuka Inna. O sztuce prymitywnej, naiwnej i surowej) Source: Filo-Sofija year: 2006, vol:.6, number: 2006/1, pages: 239-256 Keywords: DIFFERENT ART, PRIMITIVE ART, ART BRUT, NAÏVE ART Discipline: PHILOSOPHY Language: POLISH Document type: ARTICLE Publication order reference (Primary author’s office address): E-mail:In the sketch I show some similarities in the artist’s way of perceiving the work of art, the process of artistic creativity, and the (...) fate of work in the inner reality, to quote Proust. The fact that all art is met with wider or narrower reception is the background for my analysis of the general phenomenon of the popularity of art fascinating or being rejected because of its variety. (shrink)

The article deals with the recurrent incorrect accent position in the German words articulated by Polish learners, whether when reading aloud or speaking. This seems all the more serious because incorrect word accent (as well as incorrect sentence accentuation) can contribute to communication problems or even misunderstandings. The main problem here is the frequency of the errors, which are always corrected, but without success. The article is meant as a postulate to work out efficient automation methods.

Toward a Shared Metaphoric Meaning in Children's Discourse: The Role of Argumentation The text deals with the phenomenon of understanding and interpreting metaphoric expressions in children. Of the many metaphoric figures, one type was selected: the ‘so-called’ psychological-physical metaphors that illuminate a psychological experience by appealing to an event in the physical domain. The data consist of children's discussions in pairs, in which they make a joint interpretation of metaphors including a dual-function adjective, e.g., a hard person, a sweet person, (...) an empty person. A hundred and forty-four dialogues between peer dyads were recorded from three age groups : 6;6-7;6, 8;6-9;6, and 10;6-11;6. The children's task was to prepare an interpretation of metaphorical expressions for two television quiz shows, one for peers and one for young preschoolers. The research design was balanced for age, gender, and order of metaphoric interpretation in the two experimental variants. Following Quignard's model, we analyzed children's argumentation as a particular case of dialogical problem solving, whereby children had to understand the metaphoric meaning and convey it to the potential addressee. The results show an interesting dynamic in the argumentative orientation of the pro and the contra type, depending on the age of interlocutors. The frequency of metaphoric interpretations in opposition to those presented by the partner decreases with the children's age, but the frequency of compound proposals with the use of the partner's contribution increases. For the younger addressee, children most frequently interpret metaphors as descriptions of magical situations. (shrink)

The aim of this research was to examine the impact of two specific negative emotions of anger and fear on intergroup attitudes. In Study 1 we measured emotions of anger and fear and in Study 2 we evoked these emotions incidentally, that is independently of any intergroup context. In both studies we measured attitudes towards the ingroup and the outgroup.We expected that fear would lead to more positive ingroup attitudes and anger to more negative outgroup attitudes. The results of the (...) correlational study confirmed the predictions regarding anger and decreased outgroup evaluations, and the experimental study revealed that fear enhanced positivity towards the ingroup, but anger increased negativity towards the outgroup. The impact of fear and anger on social attitudes in the specific context of a negatively self-stereotyped ingroup is discussed. (shrink)

Drawing from an ethics of care, relational approaches to autonomy have recently emerged in bioethics. Unlike individual autonomy with its emphasis on patients’ rights, choice, and self-determination which has been the hallmark of bioethics consistent with the ideology of individualism in neoliberal democracies in Western countries, relational autonomy highlights the relatedness, interdependency, and social embeddedness of patients. By examining the mediating role that male Hospital Liaison Committee members in Germany play in facilitating care that supports Jehovah's Witnesses’ refusal of blood (...) transfusions, this article moves beyond ‘dyadic relations’ and contexts of caregiving. It also contributes to a deeper understanding of care and relational conceptualizations of Witness patients’ autonomy globally. (shrink)

The main idea of the article is that in our „postmodern” world ideologies are not at all dead but adopt new forms which I call both cynical (in Slotedijk’s sense of the term) and naïve. I start with reflecting on the very meaning of the term “ideology” and propose to adopt its broad and “dialectical” sense, embracing ideology as false knowledge and as false consciousness, but emphasizing its connection with power. After recalling some theories of the “end of ideology”, from (...) Aron to Lyotard, through Polish thinkers such as Leszek Kołakowski, all based on a rather narrow sense of ideology. I argue that ideologies understood as a complex interconnection of desire and power have regained a crucial role, after the fall of the communist utopia, in the context of consumerist and technological capitalism and its conservative opponents. (shrink)

Artykuł podejmuje zagadnienia struktury osobowości i filozoficznych podstaw psychologii oraz etyki w filozofii Bergsona i Junga. Psychologiczna aparatura pojęciowa Junga jest tak rozbudowana, że próżno by szukać jej odpowiednika u Bergsona, lecz istnieje daleko idąca zbieżność między obu autorami, jeśli chodzi o rozumienie zadań i metod psychologii, drogi i celu życia ludzkiego oraz naczelnych wartości etycznych. Jaźń jest w koncepcji Junga w zasadzie tym, czym "ja głębokie” dla Bergsona. Rozwój świadomości zarówno w porządku filogenetycznym, jak i ontogenetycznym, widzi Jung, podobnie (...) Jak Bergson, w procesie jej względnej emancypacji w stosunku do sfery instynktowej i nieświadomej. Tak dla Junga, jak i dla Bergsona, proces poznawania siebie - "stawania się tym czym się jest", to sprawa między człowiekiem a nim samym, sprawa indywidualna. Więc także i moralność jest sprawą indywidualną, przy czym u Bergsona jest jeszcze istotna relacja "ja-Bóg", która u Junga nie odgrywa takiej samej roli, bowiem nie przesądza on pozytywnie kwestii istnienia Boga, jakkolwiek obraz Boga ma ważną i nieredukowalną funkcję w psychice. Optymizm aksjologiczny tak u Bergsona, jak i Junga, wsparty jest na przekonaniu o ścisłym związku moralności z wolnością i na pewności, że świadome siebie Życie prowadzi do realizacji najwyższych wartości moralnych - wiary, nadziei, miłości i poznania. (shrink)

Advising is an important area of human activity, it helps to clarify own experiences and thoughts, increases self-awareness and competence, leads to well grounded decisions and choices. In modern times advising gained even more importance as it has successfully became a part of a business world. This very practical aspect of advising significantly influences development of technology, management methods and organization of human work, while at the same time it may lead to problems and risks of economical, political or ecological (...) nature. Hence advising should be supported by philosophical consideration and ethical assessment – this is even more so, as advising in it’s theoretical, methodological and ethical foundations is well grounded in philosophy. Main perspectives of reflection on advising are driven by traditional philosophical questions and disputes. Historical research shows that many virtues are of stable properties that last across ages. Thus, drawing on experience of philosophers-advisors from Sophists, Socrates, Plato, Aristotle and Seneca we see that practical philosophy can give support in solving different problems of business advisory and can help in drawing professional code rules of advisor. (shrink)

Author present Peter Kivy's understanding of music, its expressive powers and its unique status as a music alone. She explains the concept of being moved by music, which has been presented by Peter Kivy in his book Music Alone (Oxford University Press, 1990).

Patterns of inattention in children: Findings from the inattention checklist for teachers This study concerns construction of a checklist for teachers designed to find out types of attention disorders in children. Inattention is not a homogenous phenomenon. Patterns of coexistence of inattention signs and other behavioral symptoms could reflect different psychological mechanisms. In first study teachers described 242 children aged 9 to 10 using Inattention Checklist for Teachers. In second study teachers described 361 children aged 8 to 10 using modified (...) version of the ICT. Factor analysis conducted in the first study resulted in extraction of five factors. In the second study previously extracted factors were validated by cluster analyses and profiles referring to co-occurring behavioral symptoms were developed. Analysis of profiles has shown that attention disorders comprise at least two groups of inattention symptoms that in relation to other factors and learning difficulties constitute different patterns of inattention. It is suggested that these patterns reflect differences between attention disorders caused by cognitive malfunctioning, impaired behavioral or emotional control. (shrink)

The collection of papers addresses the perennial problem of the relation between language and meaning. It proposes various theoretical approaches to the issue ranging from a synergetic theory of meaning merging the cognitive and the socio-historical perspectives, through holistic, evolutionary models and a revision of some of the assumptions of Cognitive Metaphor Theory to the discussion of the role of pragmatic competence in meaning construction. A number of papers make recourse to corpus based studies and psycholinguistic experiments. The topics of (...) specific linguistic investigations cover such diverse issues as idiom processing, emotion words in Chinese, valuation of abstract nouns, the preposition <I>at and scalar adjectives. Several papers explore the application of the reflections on the nature of meaning to lexicography and translation. One, self-reflective article investigates the consequences of the unformulated assumptions about meaning for the coherence of proposed linguistic theories. The volume firmly places the study of meaning in the centre of the linguistic research by showing its significance for linguistic theory and its applications. (shrink)

Recently the virtual organization of work has become of crucial significance. The changes in the work environment induced by the Industry 4.0 revolution are also reflected in the emergence of virtual negotiations. New settings impose new challenges not only for negotiators, but also for higher education struggling to provide students with the best opportunities for comprehensive development. Given the applicability of virtual exchange (VE) in business higher education, the main objective of this paper is to present the usefulness of virtual (...) exchange as a tool to boost students’ skills that are necessary for virtual negotiations. Firstly, the concept of the 4th space was applied to compare the context of virtual negotiations and VE projects. Secondly, the learning outcomes of the VE projects were studied from the perspective of the requirements of virtual negotiations. (shrink)

Według Arystotelesa szczęście jest osiągalne, bo jest dziełem człowieka; takim działaniem, którego,,po co” osiągane jest równocześnie z nim samym: wtedy, gdy działanie jest właśnie dokonywane. Odpowiedź natomiast na pytanie, jakie to jest działanie, związane jest z ontologią życia człowieka, ze sposobem, w jaki winno być dokonywane, aby było sobą. I by sobą był człowiek. Związane jest zatem z odpowiedzią na pytanie, kim jest człowiek i jakie jest jego miejsce pośród innych bytów, a przede wszystkim jakie jest jego odniesienie z jednej (...) strony do innych istot żyjących – roślin i zwierząt, z drugiej – do Boga. Usytuowanie człowieka w pewnego rodzaju,,pomiędzy” określa sposób jego życia, a więc także działanie, które ów sposób bycia najlepiej charakteryzuje. Problematyka szczęścia człowieka najlepiej zaś owo,,pomiędzy” wyraża i naznaczona jest jego ambiwalencją, dźwiga jej brzemię. (shrink)

The authoress focuses her attention on three major issues. She starts her deliberations by referring to the roots of philosophical and pedagogical ides of Europeanism. Then, she describes contemporary Europe from the perspective: of the world (external) and Europe itself (internal) creating a perspective for further analyses. Assuming that education is a screen of culture, the authoress points out interpretative bridges aimed at portraying education holistically understood as: being in the world, in Europe, “at home”. Ultimately, she shows the challenging (...) areas for education, which should integrate three modi of contemporary man’s existence: cosmopolitan, European, ethnic. (shrink)

In his article untitled Messages in Art Jerrold Levinson discusses the idea of a message behind a work of art. He argues that despite certain disclaimers put forward by artists it is „hard to deny that artworks (...) very often do have messages, and far from inexpressible ones”. From given examples it would seem that Levinson assumes that musical work just as other artworks sometimes generate messages and that in order for a work of music to be successful in expression (...) this message should be comprehensible and certainly not incoherent. The author of this paper draws on Levinson's “Messages in Art” as well as his “Music as Narrative and Music as Drama” to explore further the issues mentioned above. In particular the author argues that seeing musical works through the message it may generate is somewhat reductive and that musical work as well as other artworks are prone to abiding by an aesthetic code and therefore even when they allow for interpretation in terms of messages or morals these messages are incoherent or vague at best. (shrink)

The work begins by asking the questions of how contemporary phenomenology is concerned with music, and how phenomenological descriptions of music and musical experiences are helpful in grasping the concreteness of these experiences. I then proceed with minor findings from phenomenological authorities, who seem to somehow need music to explain their phenomenology. From Maurice Merleau-Ponty to Jean-Luc Nancy and back to Edmund Husserl and Martin Heidegger, there are musical findings to be asserted. I propose to look at phenomenological studies of (...) the musical aspects of existence as they appear in various philosophical works bringing together different accounts of music and aesthetics and pointing towards phenomenological study as a methodology for everyday aesthetics. While there are many different areas of music phenomenology such as studies of sound and listening, studies in perception of musical works, in experience of artistic creation, in singing and playing musical instruments, and phenomenology of transcendent or religious horizons of the experience of music, it is most promising—I suggest—to look at phenomenological studies of music from the perspective of everyday happenings and discoveries of musical aspects of life. Thus, I attempt to display the uses of phenomenology in finding musical aspects of everyday existence as well as in describing and illuminating the art of music. A look at Roman Ingarden’s and Mikel Dufrenne’s most intuitive and promising ideas will be broadened with a perspective from Don Ihde and Arnold Berleant. (shrink)

Music, as sung and listened to, has been described in many a tale as powerful and transformative. Yet, the important question is not so much if that claim is true or whether it may be verified, but what kind of power and transformation are alluded to in those mythical and literary sources? Taking these symbolic claims and elaborating on their possible meaning, alongside thinkers such as Carolyne Abbate or Roland Barthes, proceeds to find ways in which these claims may suggest (...) different roles that music and singing play in human lives. As much as current musicological and anthropological academic narratives point to the power and its negotiation in society, there is more to singing voices’ charms than this. The author points to an important transformation that happens when the human existential qualities found in the voice’s imperfections (its materiality) are matched with the music’s aesthetic qualities (its beauty, sublimity, its symmetry, its impression) to transform the listener and make her listen. (shrink)

Kennedy School of Government, Harvard University, USA, mathias_risse{at}ksg.harvard.edu ' + u + '@' + d + ' '//--> It is a widespread view that support for Fair Trade is called for, whereas agricultural subsidies are pegged as unjustifiable. Though one supports farmers in developing countries while the other does the same for those in already developed ones, there are, nonetheless, similarities between both scenarios. Both are economically `inefficient', upholding production beyond what the market would sustain. In both cases, supportive arguments (...) can assume two forms. First, such arguments might draw on normative claims made by producers. In the case of agricultural subsidies, farmers in developed countries assert claims against their fellow citizens, who ought to accept redistributive measures to keep them in business. In the case of Fair Trade, the claim can be made by farmers in developing nations against consumers, who ought to pay higher prices to keep them in business (under conditions deemed acceptable). Second, arguments to keep producers in business might be presented as the prerogative of both groups: even if farmers in developed countries did not have a claim to be kept in business, these countries would have the right to take measures to do so because they value their products. In the case of Fair Trade, even if farmers in developing nations had no claim against consumers, it is a consumer prerogative to pay more to keep them in business because they value their product or the process of producing it. There are, of course, differences between these scenarios as well, but in light of these parallels in the moral cases for subsidies and Fair Trade, it will be illuminating to examine the arguments for and against subsidies and Fair Trade together. Key Words: trade • subsidies • fairness • markets • development. (shrink)