SYNOPSIS: We report on a panel discussion at the 2001 CMU Accounting MiniConference under the title "Intellectual Foundations of Accounting." We provide a background and the motivation for the discussion and present the remarl<s by the four panelists. A number of perspectives are taken. Professor Sunder emphasizes dualities in accounting. Professor Demski stresses the endogeneity of accounting ...

Philosophy of ecology has been slow to become established as an area of philosophical interest, but it is now receiving considerable attention. This area holds great promise for the advancement of both ecology and the philosophy of science. Insights from the philosophy of science can advance ecology in a number of ways. For example, philosophy can assist with the development of improved models ...

The protection, extent and utility of intellectual property rights (IPRs) are becoming increasingly a matter of concern throughout the world—in some countries for the first time. In such a state of affairs, it is important to clarify foundational issues. This paper endeavors to contribute a novel philosophical (rather than an empirical) analysis of intellectual property rights and their ramific...

In this article, I shall review contemporary Chinese studies of Mencius in Taiwan. In order for this review to be more focused, I shall not attempt to include all the books and articles published on Mencius. Instead, I shall focus on material that follows these two approaches: (1) philosophical and (2) intellectual-historical. Contemporary scholars who take the first approach see the Mencius as...

© 2005 American Institute of Physics, S-0031-9228-0512-010-9 N explicit engagement with the philosophy of science plays almost no role in the training of physicists or in physics research. What little the student learns about philosophical issues is typically learned casually, by a kind of intellectual osmosis. One picks up ideas and opinions in the lecture hall, in the laboratory, and in colla...

From a general perspective, urbanism can be assumed as a bipolar world. On one hand, large-scale plans formulated by official organizations are shaping urban environment and the entirety of our cities; on the other hand, social activists and artists, active in the field of cities, are making an effort to give it a human character. According to De Certo (1984), the first approach to city, adopte...

ABSTRACT We provide evidence and discuss findings regarding intellectual distribution and faculty composition of academic units involved in the iSchool community. To better understand the intellectual heritage and major influences shaping the development of the individual and collective identities in iSchools, we develop a classification of the intellectual domains of iSchool faculty education....