Firm managers make ethical decisions regarding the form and quality of disclosure. Disclosure can have long-term implications for performance, earnings manipulation, and even fraud. We investigate the impact of venture capital (VC) backing on the quality and informativeness of disclosure controls and procedures for newly public companies. We find that these controls and procedures are stronger, as evidenced by fewer material weaknesses in internal control under Section 302 of the Sarbanes–Oxley Act, when companies are VC-backed. Moreover, these disclosures are informative (...) and are more likely to be followed by subsequent financial statement restatements than are disclosures made by non-VC-backed IPO companies. (shrink)

Neural markers, such as the mismatch negativity, have been used to examine the phonological underspecification of English feature contrasts using the Featurally Underspecified Lexicon model. However, neural indices have not been examined within the approximant phoneme class, even though there is evidence suggesting processing asymmetries between liquid and glide phonemes. The goal of this study was to determine whether glide phonemes elicit electrophysiological asymmetries related to [consonantal] underspecification when contrasted with liquid phonemes in adult English speakers. Specifically, /ɹɑ/ is categorized (...) as [+consonantal] while /wɑ/ is not specified [i.e., ]. Following the FUL framework, if /w/ is less specified than /ɹ/, the former phoneme should elicit a larger MMN response than the latter phoneme. Fifteen English-speaking adults were presented with two syllables, /ɹɑ/ and /wɑ/, in an event-related potential oddball paradigm in which both syllables served as the standard and deviant stimulus in opposite stimulus sets. Three types of analyses were used: traditional mean amplitude measurements; cluster-based permutation analyses; and event-related spectral perturbation analyses. The less specified /wɑ/ elicited a large MMN, while a much smaller MMN was elicited by the more specified /ɹɑ/. In the standard and deviant ERP waveforms, /wɑ/ elicited a significantly larger negative response than did /ɹɑ/. Theta activity elicited by /ɹɑ/ was significantly greater than that elicited by /wɑ/ in the 100–300 ms time window. Also, low gamma activation was significantly lower for /ɹɑ/ vs. /wɑ/ deviants over the left hemisphere, as compared to the right, in the 100–150 ms window. These outcomes suggest that the [consonantal] feature follows the underspecification predictions of FUL previously tested with the place of articulation and voicing features. Thus, this study provides new evidence for phonological underspecification. Moreover, as neural oscillation patterns have not previously been discussed in the underspecification literature, the ERSP analyses identified potential new indices of phonological underspecification. (shrink)

Background Intestinal transplant in infants with severe short bowel syndrome (SBS) is an emerging therapy, yet without sufficient long-term data or established guidelines, resulting in possible variation in practice. Objectives To assess current attitudes and counselling practices among physicians regarding intestinal transplant in infants with SBS, and to determine whether counselling and management vary between subspecialists or centres. Methods A national sample of practicing paediatric surgeons and neonatologists was surveyed via the American Academy of Paediatrics listserves. Results were analysed by (...) physician subspecialty and again by presence or absence of intestinal transplant at respondent's centre. Results The survey was completed by 433 respondents, consisting of 363 neonatologists and 70 paediatric surgeons. Fifty-seven respondents (13.2%) practiced at a centre that performed intestinal transplants in children. The vast majority of respondents (91% for preterm, 95% for term neonates) felt that maintaining a neonate with SBS on total parenteral nutrition for intestinal transplant was ethically optional (neither impermissible nor obligatory), and that parents should be given an informed choice whether to pursue that option. However, only 33% indicated they often/always offer intestinal transplant as a treatment option to families in this situation. Conclusions There is a marked disparity between individual physicians’ beliefs regarding the acceptability of intestinal transplant for severe SBS and their reported practice. Wide variability exists among physicians with respect to their knowledge, beliefs and practice regarding severe SBS, raising concerns about transparency and justice. Survival data prior to transplant, currently unavailable, are essential to rational decision making and informed parental permission. (shrink)

The Featurally Underspecified Lexicon theory predicts that [coronal] is the language universal default place of articulation for phonemes. This assumption has been consistently supported with adult behavioral and event-related potential data; however, this underspecification claim has not been tested in developmental populations. The purpose of this study was to determine whether children demonstrate [coronal] underspecification patterns similar to those of adults. Two English consonants differing in place of articulation, [labial] /b/ and [coronal] /d/, were presented to 24 children characterized by (...) either a typically developing phonological system or a phonological disorder. Two syllables, /bɑ/ and /dɑ/, were presented in an ERP oddball paradigm where both syllables served as the standard and deviant stimulus in opposite stimulus sets. Underspecification was examined with three analyses: traditional mean amplitude measurements, cluster-based permutation tests, and single-trial general linear model analyses of single-subject data. Contrary to previous adult findings, children with PD demonstrated a large positive mismatch response to /bɑ/ while the children with TD exhibited a negative mismatch response ; significant group differences were not observed in the /dɑ/ responses. Moreover, the /bɑ/ deviant ERP response was significantly larger in the TD children than in the children with PD. At the single-subject level, more children demonstrated mismatch responses to /dɑ/ than to /bɑ/, though some children had a /bɑ/ mismatch response and no /dɑ/ mismatch response. While both groups of children demonstrated similar responses to the underspecified /dɑ/, their neural responses to the more specified /bɑ/ varied. These findings are interpreted within a proposed developmental model of phonological underspecification, wherein children with PD are functioning at a developmentally less mature stage of phonological acquisition than their same-aged TD peers. Thus, phonological underspecification is a phenomenon that likely develops over time with experience and exposure to language. (shrink)

During the Napoleonic Wars there was a shortage of suitable millstones for the British Ordnance gunpowder mills. John MacCulloch spent five summers searching Western Britain for a source of non-siliceous limestones to be used as gunpowder millstones. His search was authorized by the Board of Ordnance, which also paid all his expenses.By 1812 MacCulloch had found suitable limestones in Sutherland, Skye, and at Glen Tilt, but the Board of Ordnance were unable to exploit any of the sources until 1815 when (...) unsuccessful quarries were opened on Skye. After the defeat of Napoleon at Waterloo the British millstone project was abandoned. The military objective of the millstone survey was not achieved, but MacCulloch learned much about the geology of the older rocks of Britain and he built a reputation as an expert geologist through the papers he submitted to the Geological Society of London. (shrink)

This book introduces Robert Corrington’s “ecstatic naturalism,” a new perspective in understanding “sacred” nature and naturalism, and explores what can be done with this philosophical thought. This is an excellent resource for scholars of Continental philosophy, philosophy of religion, and American pragmatism.

In the year ending March 2020, an estimated 773,000 people in England and Wales were sexually assaulted. These types of crimes have lasting effects on victims’ mental health, including depression, anxiety, and post-traumatic stress disorder. There is a large body of literature which identifies several factors associated with the likelihood of the victim reporting a sexual assault to the police, and these differences may be due to rape myth stereotypes which perpetuate the belief that rape is only “real” under certain (...) conditions. Less is known, however, about the effect these rape myths and stereotypes have on the investigation process itself and the subsequent police outcomes assigned to sex offences. This study aimed to address this gap, providing a profile of all RASSO (rape and serious sexual offences) committed over a 3-year period in one English police force, the police outcomes of these offences, and whether any offences, suspect, or victim variables were associated with different outcomes, in particular the decision to charge or cases where victims decline to prosecute. In line with previous research, the majority of victims were female while the majority of suspects were male, and the most frequent victim–suspect relationship was acquaintance, followed by partner/ex-partner. Charge outcomes were more likely in SSOs and less in rape offences, more likely with stranger offences and less likely than offences committed by partners/ex-partners and relatives, and some non-white suspects were more likely to be charged than suspects of other ethnicities, including white suspects. Victim attrition was more likely in cases where the suspect was a partner or ex-partner and least likely where the suspect was a stranger, more likely in SSOs than in rape cases, and more likely when the victim ethnicity was “other”. Law enforcement should be aware of the potential biases, both relating to rape myths and stereotypes and to the biased treatment of victims and suspects based on demographic characteristics, and work to eliminate these to ensure a fairer and more effective RASSO investigative process. (shrink)

This paper explores the type of stakeholder engagement currently being undertaken by many organisations as part of social and ethical accounting, auditing and reporting processes. Specifically, the paper seeks to determine the extent to which current corporate practice iteratively promotes stakeholder participation in collaboratively designing accountability programmes, or whether it merely is a new term for canvassing stakeholder opinions. Arnstein’s Ladder of Citizen Participation is used as a conceptual model for positioning contemporary methods of stakeholder dialogue. The findings from interviews (...) with representatives from twenty‐nine UK and transnational organisations actively engaged in stakeholder dialogue are presented. This paper concludes that contemporary organisations seem to be seeking to engage with stakeholders in partnerships, yet their attempts still fall short of what Arnstein called Citizen Control, the level of achievement that non‐governmental organisations would like stakeholder engagement to attain. (shrink)

Many people regularly watch horror films. While it seems clear that sporadically watching horror films will not make us bad people, if it is the main type of media that we consume, then are we still safe? I will defend most horror films from Di Muzio (2006), who worries that we are harming our moral character by watching them. Most horror films (e.g., Candyman, Get Out, and Scream) fall into what I call the summit of safe horror (SoSH), the inverse (...) of the uncanny valley effect, wherein almost-but-not-quite-human robots elicit discomfort from viewers rather than empathy. In the SoSH, violence elicits excitement rather than pity for the victims because the violence is mitigated by, among other things, comic relief and foolish choices by the characters. These narrative features allow most horror films to be intense enough to cause excitement and terror yet not so intense as to cause a negative moral attitude to form in our soul, because we feel what Aristotle would consider the appropriate amount of fear. Torture porn, a subset of horror films lacking plot and focus solely on gore (e.g., the Saw sequels), falls outside of the SoSH because it lacks these narrative features, making the violence depicted too intense to be entertaining. These films outside the SoSH will not necessarily cause an inappropriate amount of fear but are simply the only ones that could possibly do so. Caution: spoilers ahead! (shrink)

First published in Great Britain in 1968, this is an authoritative introduction to the life of one of the greatest intellectual figures of the twentieth century. Prompted by the belief that none of the parts of Sartre’s work is fully intelligible apart from the whole , this ambitious volume attempts to provide a synoptic view of Sartre’s oeuvre in its entirety. The editor, Robert Denoon Cumming, has organised the work around certain concepts which are central to Sartrian thought, notably (...) Consciousness in its relation to Being, to ‘the Other’, to Art, Literature, History and Society. The reader can see for himself how Sartre’s aesthetic and highly individual existentialism of La Nausée is systematically transformed into the neo-Marxist sociological theory of his Critique de la Raison dialectique . By a skilful process of editing, Professor Cumming has provided an authoritative introduction to the life of one of the greatest intellectual figures of modern times. (shrink)

This is a systematic theology focusing on what makes Jesus important in Christianity. It studies six families of symbols about Jesus, showing how they are true for some people, not true for others, and not meaningful for a third group. Divine creation is analysed in metaphysical and symbolic terms, and religious symbolism is shown to be wholly compatible with a late-modern scientific world view. Robert Cummings Neville, a leading philosophical theologian, presents and illustrates an elaborate theory of religious symbols according (...) to which God is directly engaged in symbolically shaped thinking and practice. Symbols are not distancing substitutes for God. Theology of symbolic engagement is defended as an alternative to doctrinal or descriptive theology. This major work re-shapes the way we think about Jesus, and will be of value to students, academics, clergy with theological training, and others grappling with the meaning and importance of religious symbols in our age. (shrink)

A generation of intensive Cartesian studies has left undisturbed Lévy-Bruhl's interpretation of "tirée de cette méthode." In his authoritative commentary on the Discours, Gilson accepts both the premise and the conclusion of Lévy-Bruhl's interpretation of this expression.

The study of argument has never before been so wide-ranging. The evidence for this claim is to be found in a growing number of different conceptions of argument, each of which purports to describe some component of argument that is effectively over-looked by other conceptions of this notion. Just this same sense that a vital component of argument is being overlooked by current conceptions of this notion is what motivates Dale Hample to pursue a specifically cognitive conception of argument. However, (...) Hamples contribution to the study of argument extends beyond his development of a view of argument as cognition. For Hample is reflective on the interrelationship of his cognitive conception of argument to two other views of argument within which most conceptions of this notion may be taken to fall, the traditional view of argument as a textual product and the view of argument as a social phenomenon. I will argue, however, that what starts out as a well-intentioned aim on the part of Hample to pursue a comprehensive analysis of the notion of argument ends in the circumscription of this concept through Hample s denial of the primacy of argument. I will also argue that a circumscribed concept of argument is an unintelligible concept of argument. The context of my claims will be a similar charge of unintelligibility by Hilary Putnam against a logical positivistic conception of rationality. (shrink)

The first truly multidisciplinary text of its kind, this book offers an original analysis of the current state of linguistic pragmatics. Cummings argues that no study of pragmatics can reasonably neglect the historical and contemporary influences on this.

Fraud in the reward-based crowdfunding market has been of concern to regulators, but it is arguably of greater importance to the nascent industry itself. Despite its significance for entrepreneurial finance, our knowledge of the occurrence, determinants, and consequences of fraud in this market, as well as the implications for the business ethics literature, remain limited. In this study, we conduct an exhaustive search of all media reports on Kickstarter campaign fraud allegations from 2010 through 2015. We then follow up until (...) 2018 to assess the ultimate outcome of each allegedly fraudulent campaign. First, we construct a sample of 193 fraud cases, and categorize them into detected vs. suspected fraud, based on a set of well-defined criteria. Next, using multiple matched samples of non-fraudulent campaigns, we determine which features are associated with a higher probability of fraudulent behavior. Second, we document the short-term negative consequences of possible breaches of trust in the market, using a sample of more than 270,000 crowdfunding campaigns from 2010 through 2018 on Kickstarter. Our results show that crowdfunding projects launched around the public announcement of a late and significant misconduct detection (resulting in suspension) tend to have a lower probability of success, raise less funds, and attract fewer backers. (shrink)

Gene editing in agriculture and food (GEAF) is a nascent development with few products and is unfamiliar among the wider US public. GEAF has garnered significant praise for its potential to solve for a variety of agronomic problems but has also evoked controversy regarding safety and ethical standards of development and application. Given the wake of other agribiotechnology debates including GMOs (genetically modified organisms), this study made use of 36 in-depth key interviews to build the first U.S. based typology of (...) proponent and critic priorities for shaping public trust in GEAF actors and objects. Key organizational actors provide early and foundational messaging, which is likely to contribute heavily to public salience, comprehension, and decision-making as potential consumers reflect upon their experiences, envision future outcomes, and consider the reputation of those trying to influence them. As is documented in our results, the trust-building priorities of these groups often stand in opposition to one another and are influenced by distinct motivations for how the public will come to trust or distrust GEAF actors and objects as more products are developed and enter the market. (shrink)

The Accreditation Board of Engineering and Technology (ABET) has declared that to achieve accredited status, “engineering programs must demonstrate that their graduates have an understanding of professional and ethical responsibility.” Many engineering professors struggle to integrate this required ethics instruction in technical classes and projects because of the lack of a formalized ethics-in-design approach. However, one methodology developed in human-computer interaction research, the Value-Sensitive Design approach, can serve as an engineering education tool which bridges the gap between design and ethics (...) for many engineering disciplines. The three major components of Value-Sensitive Design, conceptual, technical, and empirical, exemplified through a case study which focuses on the development of a command and control supervisory interface for a military cruise missile. (shrink)

We present a survey of combinatorial set theory relevant to the study of singular cardinals and their successors. The topics covered include diamonds, squares, club guessing, forcing axioms, and PCF theory.

In Aristotle’s account of change, lacking a form is called privation (Physics I.7 191a14). For example, someone takes on the form of being musical only from previously having the privation of being unmusical. However, he also states that “shape and nature are spoken of in two ways, for the privation too is in a way form” (Physics II.1 193b19). I will demonstrate that these seemingly contradictory statements are not actually in tension. Since all perceptible matter must be enformed, we would (...) have trouble discussing things that have yet to undergo generation, like menstrual fluid, and things that have undergone corruption, like corpses, if we did not cite the privation as a sort of form. I will argue that, given his commitment to hylomorphism, Aristotle is committed to privation being a form in a qualified sense. It cannot be a form in an unqualified sense because privation often spoils the matter such that it can no longer be reformed. The fact of the matter is we cannot draw a bright line between privation and form because the two are contraries and can be said to hold to different degrees at different points on a spectrum. (shrink)

A cross-disciplinary dialogue among writers who are sympathetic to the humanist tradition, and interested in developing a new humanist project through debate. The book emerges from the Institute of Ideas' festival, the Battle of Ideas.

In the third volume of his history of the phenomenological movement, Robert Denoon Cumming argues that their differences involve differences in method; whereas Husserl follows a "method of clarification," with which he eliminates ...

Using the work of pragmatists Peirce andWhitehead in particular to ground his philosophy of religion, Neville surveys a wide swath of twentieth-century theology ...

Hilary Putnam's philosophical views have undergone extensive interpretation over many years. One such interpretive work is George Myerson's book Rhetoric, Reason and Society. Myerson's interest in dialogic rationalism leads him to examine the views of many theorists of rationality, philosophers and non-philosophers alike. As a prominent philosopher of rationality, Putnam is at the very center of this examination. Notwithstanding this fact, I contend that Myerson misinterprets the dialectical character of Putnam's philosophy in general and of Putnam's views on rationality in (...) particular. This misinterpretation, I argue, is revealing of an illusion of thought to which Myerson is subject, an illusion that makes it seem that it is possible to theorize intelligibly about rationality from a metaphysical standpoint. This same illusion, I claim, also makes it seem that Myerson's positive views on rationality are intelligible. Employing a close textual analysis of Myerson's book, I argue that neither scenario is the case. (shrink)

In this paper, I examine the incessant call to theory that is evident in fallacy inquiry. I relate the motivations for this call to a desire to attain for fallacy inquiry certain attributes of the theoretical process in scientific inquiry. I argue that these same attributes, when pursued in the context of philosophical inquiry in general and fallacy inquiry in particular, lead to the assumption of a metaphysical standpoint. This standpoint, I contend, is generative of unintelligibility in philosophical discussions of (...) rationality. I claim that this same unintelligibility can be shown to characterise fallacy inquiry, an example of the study of argumentative rationality. The context for my claim is an examination of the theoretical pronouncements of two prominent fallacy theorists, John Woods and Douglas Walton, in relation to the argument from ignorance fallacy. My conclusion takes the form of guidelines for the post-theoretical pursuit of fallacy inquiry. (shrink)

The reform of China’s one-child policy allows families to have more children and thus may affect anticipation of intergenerational succession of family businesses and drive family firms to improve their corporate social responsibility (CSR). Using a difference-in-differences design, we find that the reform positively affects the CSR of family firms. We also find that the positive impact is more pronounced for family firms whose owners have fewer children, have no son, and have not yet surpassed reproductive age (older than 50), (...) which confirms the theory that anticipation of intergenerational succession drives CSR in such firms. Moreover, we find that the positive impact is more pronounced for firms that operate in environments where CSR is more strategically important. We validate our findings by showing that the reform prompts investment in value-enhancing CSR and curtails short-termism. This study offers novel evidence that government policies conducive to intergenerational succession in family firms can lead to not only strategic CSR but also to truly ethical corporate behaviour. (shrink)

Objective: To determine whether the marks in the third year Objective Structured Clinical Examination were affected by the collusion reported by the students themselves on an electronic discussion board.Design: A review of the student discussion, examiners’ feedback and a comparison of the marks obtained on the 2 days of the OSCE.Participants: 255 third year medical students.Setting: An OSCE consisting of 15 stations, administered on three sites over 2 days at a UK medical school.Results: 40 students contributed to the discussion on (...) the electronic discussion board. The main points raised were perceived inequity between students who did, or did not, have prior knowledge of the station content, and the lack of honesty and professionalism of their peers. Most contributors claimed to have received, or knew of others receiving, prior knowledge, but none confessed to passing on information. No significant difference was observed in the overall mark for the OSCE on day 1 ) and day 2 ). On day 2, marks were considerably greater for four stations and markedly lower for three stations. It was not obvious why collusion should affect these station marks. A clear indication of the effects of collusion could only be obtained from a single subsection of an individual station where 82 students on day 2 incorrectly gave the diagnosis from day 1.Conclusion: Marks do not provide a sound inference of student collusion in an OSCE and may mask the aspects of professional development of students. (shrink)

Aristotle lists six different hexeis (stable states of the soul) in Nicomachean Ethics Book VII. The three to be avoided are akrasia (lack of self-control), vice, and beastliness. Their mirrors, the three to be praised, are enkrateia (self-control), virtue, and superhuman virtue. While the beastial and superhumanly virtuous fall out of discussion, the other four remain a focus for most of Book VII. Aristotle thinks that he has described four reliable ways in which people act always or hōs epi to (...) polu (for the most part). However, I argue that he has only given us enough information to delineate three hexeis. On my interpretation, the akratēs (person lacking self-control) and the enkratēs (self-controlled person) are the same kind of person, they differ only in degree. They exist on a spectrum, while the other two hexeis are distinct kinds of people. While this is hardly the received view, I am convinced that it is consistent with the text. By his own lights, Aristotle does not have a description of the akratēs as differing from the enkratēs making a mistake. Therefore, I want to group them together, rather than draw a bright line between them. First, the mistake of the akratēs is very narrow. She does not know, or knows only in the way the drunk person knows, the conclusion to the good practical syllogism. Second, akrasia is only about an excess of the bodily pleasures associated with food and sex. Aristotle lists eleven other areas where her behavior is undetermined. Third, the akratēs and enkratēs lack the psychological unity that I argue the virtuous and vicious each possess. Therefore, I conclude that the akratēs and enkratēs are the same kind of person. The upshot of my view is that, because it focuses on the positives rather than the negatives, it exhorts us to be better people. (shrink)

"Husserl had captured me, I saw everything in terms of the perspectives of his philosophy," wrote Sartre of his conversion to Husserl's phenomenology. In the present volume Cumming analyzes Sartre's transformation of Husserl's phenomenological method into a rudimentary dialectic. Cumming thus provides an introduction to phenomenology itself, and more generally to the ways in which debts to previous philosophies can be refurbished in later philosophies. He shows how phenomenology, which for Husserl was a theory of knowledge in which (...) "we can always presume sincerity," becomes for Sartre a theory in which imagination, self-deception, and role playing are crucial. Cumming also shows that conversion is not merely a personal predisposition of Sartre's—further manifest in his later conversions to Heidegger and to a version of Marxism. Conversion is also philosophical preoccupation, illustrated by the "conversion to the imaginary" whereby Sartre explains how he himself, as well as Genet and Flaubert, became writers. Finally, Cumming details how Husserl's phenomenological method contributed both to the shaping of Sartre's style as a literary writer and to his theory of style. (shrink)