Boss's language offensive?

Frankly, I don't think so. Because he is the boss and owns the company, he can do as he pleases. It has taken him many years to become the person he is, and he is not likely to suddenly change because an employee criticizes his language. Sad as it may be, I think she should begin discreetly looking for another position. I think this type of situation is pretty unusual in a professional setting...so there's a good chance if she changes jobs, she won't have to deal with this problem elsewhere. Guys like that will always be able to find like-minded people to work for them.