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 density matrix ρ describing a decaying system can be expressed in terms of correlations among observables belonging to the subsystems. Due to this structure and to the difficulties in measuring higher rank tensors of decay products for a single decay event, it is found that the mean value of ρ cannot be determined, in general, from measurements on the decay products. We also discuss the consequences of this conclusion as far as tests of quantum mechanics are concerned.

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 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)

“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)

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)

This paper proposes a Cournot game organized by three competing firms adopting bounded rationality. According to the marginal profit in the past time step, each firm tries to update its production using local knowledge. In this game, a firm’s preference is represented by a utility function that is derived from a constant elasticity of substitution production function. The game is modeled by a 3-dimensional discrete dynamical system. The equilibria of the system are numerically studied to detect their complex characteristics due (...) to difficulty to get an explicit form for those equilibria. For the proposed utility function, some cases with different value parameters are considered. Numerical simulations are used to provide an experimental evidence for the complex behavior of the evolution of the system. The obtained results show that the system loses its stability due to different types of bifurcations. (shrink)