This essay aims to introduce readers to the social studies of accounting, attending in particular to the roles and relevance of Foucault’s works for this field. We provide a brief overview of social studies of accounting, discuss recent developments in Foucault oriented accounting scholarship, and position the articles that appear in this special issue in the context of these developments. In the concluding section, we argue that accounting is an inherently territorializing activity. The calculative instruments of accountancy transform not only (...) the possibilities for personhood, they also construct the physical and abstract calculable spaces that individuals inhabit. A focus on territorializing shifts attention to the links between calculating and governing. (shrink)

Topics in Cognitive Science, Volume 14, Issue 1, Page 6-13, January 2022.

Cognitive science thrives on the diversity of its (sub‐)disciplines, and topiCS is the ideal journal for bringing the diversity to bear. In this welcome address as its incoming Executive Editor, I outline my view of the journal and my vision for how to sustain its inviting and integrative power.

In this paper I examine and elaborate on Asha Bhandary’s conception of autonomy, and take up the question of what education for autonomy, thus understood, might require. I argue that educating for autonomy requires educators to impart, to students, an interlocking set of dialogical or relational skills that center responsiveness to the perspectives of others, and that these skills significantly overlap with the skills required for basic education in care.

The essay has the aim to analyze the brief history of applied aesthetics from the arts and crafts theories to the everyday aestheticization of postmodernism: the key role of form and function, the problem of ornament, the social implications of commodities, the object value system, objects as simulacra. Is it possible to go beyond these categories? Are they conceptual or just historical categories?

This article reconstructs and defends Husserl's argument for the indubitability of the existence of the world as grounded in ultimate principles. Responding to criticisms about the feasibility of a Husserlian‐informed metaphysical cosmology, it offers a systematic account that explores the question of the world's existence at three distinct levels (factual‐empirical, eidetic, and transcendental), leading to a threefold characterization of the world. First, the obviousness of the world's existence serves as our point of departure. The analysis then moves from a conception (...) of the world as (i) an ontic factum and pregiven ground of all theoretical and practical endeavors in the natural attitude, to a priori ontological considerations of (ii) the essence of “world in general.” However, the insufficiency of both factual‐empirical and a priori investigations necessitates a further displacement of the analysis into the transcendental field of pure phenomena. In accordance with the fundamental principle of synthesis, the world is thus reconceived of as (iii) a phenomenological factum. In this context, the clarification of the existence of the world as both an irrational and a “rational” fact provides all the elements necessary to demonstrate the relative apodicticity and empirical indubitability of the world. This justifies our doxic certainty of the world's existence. (shrink)

Real engines of the artificial intelligence revolution, machine learning models, and algorithms are embedded nowadays in many services and products around us. As a society, we argue it is now necessary to transition into a phronetic paradigm focused on the ethical dilemmas stemming from the conception and application of AIs to define actionable recommendations as well as normative solutions. However, both academic research and society-driven initiatives are still quite far from clearly defining a solid program of study and intervention. In (...) this contribution, we will focus on selected ethical investigations around AI by proposing an incremental model of trust that can be applied to both human-human and human-AI interactions. Starting with a quick overview of the existing accounts of trust, with special attention to Taddeo’s concept of “e-trust,” we will discuss all the components of the proposed model and the reasons to trust in human-AI interactions in an example of relevance for business organizations. We end this contribution with an analysis of the epistemic and pragmatic reasons of trust in human-AI interactions and with a discussion of kinds of normativity in trustworthiness of AIs. (shrink)

Eating local food has become a mainstream proxy for virtue and a reliable model of sustainable dieting. It suffers, nonetheless, from genuine criticisms and limitations. In this paper, we suggest theoretical amendments to reorient the local food movement and turn eating local into a robust concept—comprehensive, coherent, and inclusive, affording a firm grip over structural aspects of the food chain. We develop our argument in three parts. The first contends that ‘local’ can be said of lots of entities (e.g. whole (...) or multi-ingredient foods, recipes, menus) and that its meaning varies depending on which entities are under consideration. The second examines three dimensions of being local: the distance from the place of production; the geographical origins; the social links to consumers and producers. The third presents our robust conception of eating local, grounded on a more realistic model that accommodates for heterogeneous and complex actors. (shrink)

Recent feminist accounts of autonomy have focused both on autonomous agents’ relationships to others and on their self-regarding attitudes or self-relations. This chapter focuses on the attitude of practical self-care, arguing that autonomous agents must care about themselves in a sense that amounts to caring about their practical reasons. While self-care is primarily a self-relation, it also implies a form of interpersonal relationality. Caring about one’s reasons requires caring about intersubjective assessments thereof, and the relation of self-care thus implies openness (...) to the reasons of others and a disposition to hold oneself answerable for one’s identity-constituting concerns. (shrink)

In order to accommodate for the present shortage of oocyte donors, oocyte-donation programs place ads in college newspapers and provide large monetary compensation to encourage participation. Large compensation acts as a strong incentive for young women to undergo the potentially risky procedure of donation. In this enticing situation, it is particularly important for programs to fully inform prospective donors of the risks of the procedure so that they can accurately weigh the costs and benefits of donating. However, because oocyte-donor programs (...) must alleviate the shortage of donors if they wish to maintain a financially viable business, there is reason to fear that they may minimize or misrepresent risks when recruiting egg donors. In this pilot study, the risk information provided by programs (n=19) to prospective oocyte donors in a preliminary phone call inquiry was investigated. The majority of the programs provided incomplete and/or inaccurate risk information. Policy changes are recommended to reduce the potential for undue influence and to standardize and regulate the risk information provided to prospective egg donors. (shrink)

We show that, contrary to long-standing assumptions, syntactic traits, modeled here within the generative biolinguistic framework, provide insights into deep-time language history. To support this claim, we have encoded the diversity of nominal structures using 94 universally definable binary parameters, set in 69 languages spanning across up to 13 traditionally irreducible Eurasian families. We found a phylogenetic signal that distinguishes all such families and matches the family-internal tree topologies that are safely established through classical etymological methods and datasets. We have (...) retrieved “near-perfect” phylogenies, which are essentially immune to homoplastic disruption and only moderately influenced by horizontal convergence, two factors that instead severely affect more externalized linguistic features, like sound inventories. This result allows us to draw some preliminary inferences about plausible/implausible cross-family classifications; it also provides a new source of evidence for testing the representation of diversity in syntactic theories. (shrink)

In terms of ethical implications, Boers, van Delden and Bredenoord have made an interesting step forward with their model of organoids as hybrids, which seeks to find a balance between subject-like value and object-like value. Their framework aims to introduce effective procedures not to exploit donors and to increase their engagement, but it does not seem to take sufficient account of how organoids are used and how donors and society as a whole may want to act about such uses. I (...) will concentrate my remarks on three points that I consider relevant. The first comment concerns the so-called mini-brains. The second one is related to the issue of consent and long-term ‘control’ over the organic material granted by donors. The last comment focuses on ‘genetic minorities’. (shrink)

Generation of Animals is one of Aristotle's most mature, sophisticated, and carefully crafted scientific writings. His overall goal is to provide a comprehensive and systematic account of how animals reproduce, including a study of their reproductive organs, what we would call fertilization, embryogenesis, and organogenesis. In this book, international experts present thirteen original essays providing a philosophically and historically informed introduction to this important work. They shed light on the unity and structure of the Generation of Animals, the main theses (...) that Aristotle defends in the work, and the method of inquiry he adopts. They also open up new avenues of exploration of this difficult and still largely unexplored work. The volume will be essential for scholars and students of ancient philosophy as well as of the history and philosophy of science. (shrink)

The increasing centrality of business firms in contemporary societies calls for a renewed attention to the democratization of these actors. This paper sheds new light on the possibility of democratizing business firms by bridging recent scholarship in two fields—deliberative democracy and business ethics. To date, deliberative democracy has largely neglected the role of business firms in democratic societies. While business ethics scholarship has given more attention to these issues, it has overlooked the possibility of deliberation within firms. As argued in (...) the paper, a combination of reforms based on the ideas of workplace deliberation and business deliberation is necessary in order to promote the prospect of deliberation in different business contexts. The paper also discusses the importance of more democratic firms for deliberative democracy at large and, in particular, for the recent debate on deliberative systems. Finally, the paper suggests new areas of investigation to better understand the prospect of democratic deliberation in business firms. (shrink)

This paper makes the following claims: 1) early playwrights (especially Cratinus and Epicharmus, with a new reading of frr. 23B1-2 DK = 275-276 PCG) were keen on lampooning Eleatism; 2) through literary and linguistic devices that were obvious for Plato's original public, Plato revived this tradition in the Parmenides; 3) the Parmenides portrays the Eleats as catastrophically counterproductive philosophers. In sharp contrast with Socratic logoi, Eleatism, far from promoting philosophy (protreptic), eventually alienates all possible disciples ('apotreptic'), thus undermining the very (...) notion of Platonic philo-sophia. (shrink)

This anthology brings together a diversity of readings in the philosophy of language from the ancient Greeks to contemporary analytic, feminist, and multicultural perspectives. The emphasis is on issues that have a direct bearing on concerns about knowledge, reality, meaning, and understanding. A general introduction and introductions to each group of readings identify both the continuities and differences in the way "big" questions in philosophy of language have been addressed by philosophers of different historical periods, institutional affiliations, races, and genders.

I argue that a form of animalism that does not include the belief that ‘human animal’ is a substance-sortal has a dialectical advantage over other versions of animalism. The main reason for this advantage is that Phase Animalism, the version of animalism described here, has the theoretical resources to provide convincing descriptions of the outcomes of scenarios problematic for other forms of animalism. Although Phase Animalism rejects the claim that ‘human animal’ is a substance-sortal, it is still appealing to those (...) who believe that our nature is continuous or of a similar kind to that of other physical entities. (shrink)

Farm to school is a popular approach to food systems education in K-12 schools across the United States. FTS programs are highly heterogeneous, but generally include serving locally grown fruits and vegetables in school nutrition programs, planting and maintaining school gardens, and engaging students in garden and food-based learning across the school curriculum. While FTS has been promoted as a “win–win–win” for children, farmers, and communities, it has also been critiqued for reinscribing neoliberal trends that exacerbate social inequalities. Through a (...) year-long, ethnographic study of FTS within one public middle school in the Southeast US, this paper contributes to these debates. Drawing upon theoretical frameworks of materiality and affective labor, we investigate how engagement with FTS activities can transform the social practice of everyday life in school for students, staff, and teachers. We find that FTS can reframe success in collaborative terms, engage the school around collective responsibility, and foster relationships across socioeconomic and racial difference. Although there is continued need to expand policies to ensure equitable funding for FTS, our research demonstrates that the hands-on work and collective subjectivities produced through FTS can mitigate the harms of neoliberalism and be a force for positive social change within a school. (shrink)

Street art and graffiti are on the rise and their problematic relationship with the law is becoming an increasingly pressing issue. This paper considers a series of high profile street art controversies involving famous street artists Banksy and Alice Pasquini as cases studies for illuminating such a relationship. First, by discussing the “Banksy’s Law” – a “law” protecting street artworks in the style of Banksy while condemning graffiti – and its perceived arbitrariness, I investigate what I call the structural differences (...) between aesthetic and legal judgments. While not denying some continuity in reasoning about the law and the arts, I argue that legal judgments possess a degree of formality that cannot be found in their aesthetic counterpart. Second, in expanding my discussion, I also maintain that aesthetic considerations should not function as overriding reasons in legal determinations. By being illegal, many street artworks and graffiti acquire subversive power. If deprived of the possibility of challenging the law because of their aesthetic value, these art forms would lose much of their political value. And, more generally, a world where artworks cannot challenge the law is a world where the arts are rather superficial forms of entertainment. (shrink)

We introduce a notion of semantical closure for theories by formalizing Nepeivoda notion of truth. [10]. Tarski theorem on truth definitions is discussed in the light of Kleene's three valued logic (here treated with a formal reinterpretation of logical constants). Connections with Definability Theory are also established.

Aristotle’s De motu animalium (hereafter MA) has enjoyed a curious fate: while it remained largely at the margins of the ancient critical engagement with Aristo.

One of the major issues for user assistance systems consists of “providing help at an appropriate level”. In this paper we analyze the problem of modeling task experience — a prerequisite for provisioning adequate help. In contrast to level-based approaches we propose an ontology-based model, which allows fine-grained modeling of task experience using the concepts of the task domain as granules. The model is semantic in the sense that it allows to take advantage of the relations between concepts to provide (...) novel semantic services and interactions. We present the SACHS (Semantic Annotations for a Controlling Help System, a semantic help system for a spreadsheet-based financial controlling system) software as an exemplary application of the proposed task experience model. (shrink)

The ability to reason and problem‐solve in novel situations, as measured by the Raven's Advanced Progressive Matrices (RAPM), is highly predictive of both cognitive task performance and real‐world outcomes. Here we provide evidence that RAPM performance depends on the ability to reallocate attention in response to self‐generated feedback about progress. We propose that such an ability is underpinned by the basal ganglia nuclei, which are critically tied to both reward processing and cognitive control. This hypothesis was implemented in a neurocomputational (...) model of the RAPM task, which was used to derive novel predictions at the behavioral and neural levels. These predictions were then verified in one neuroimaging and two behavioral experiments. Furthermore, an effective connectivity analysis of the neuroimaging data confirmed a role for the basal ganglia in modulating attention. Taken together, these results suggest that individual differences in a neural circuit related to reward processing underpin human fluid reasoning abilities. (shrink)

This paper conducts an ethical analysis of the 2008 closure of a US money market fund entitled the reserve primary fund, which triggered the first run in the money market sector and a resultant liquidity crisis that harmed the entire US financial system. Although many academics and regulators have studied and written about RPF, the question whether the decision that caused the fund to collapse represented any ethical dilemma, has not been addressed to date. With this purpose in mind, the (...) paper will examine the events that culminated in the closure of RPF according to Alasdair MacIntyre’s virtue ethics approach. In so doing, the paper aims to extend the applicability of MacIntyre’s concepts to the finance industry in general, and to provide a framework to predict and so potentially prevent crises like that exemplified by the RPF case. (shrink)