Is calculation possible without language? Or is the human ability for arithmetic dependent on the language faculty? To clarify the relation between language and arithmetic, we studied numerical cognition in speakers of Mundurukú, an Amazonian language with a very small lexicon of number words. Although the Mundurukú lack words for numbers beyond 5, they are able to compare and add large approximate numbers that are far beyond their naming range. However, they fail in exact arithmetic with numbers larger than 4 (...) or 5. Our results imply a distinction between a nonverbal system of number approximation and a language-based counting system for exact number and arithmetic. (shrink)

Much of the best contemporary work in the philosophy of language and content makes appeal to the theories developed in generative syntax. In particular, there is a presumption that—at some level and in some way—the structures provided by syntactic theory mesh with or support our conception of content/linguistic meaning as grounded in our first-person understanding of our communicative speech acts. This paper will suggest that there is no such tight fit. Its claim will be that, if recent generative theories are (...) on the right lines, syntactic structure provides both too much and too little to serve as the structural partner for content, at least as that notion is generally understood in philosophy. The paper will substantiate these claims by an assessment of the recent work of King, Stanley, and others. (shrink)

I defend a theory of mental representation that satisfies naturalistic constraints. Briefly, we begin by distinguishing (i) what makes something a representation from (ii) given that a thing is a representation, what determines what it represents. Representations are states of biological organisms, so we should expect a unified theoretical framework for explaining both what it is to be a representation as well as what it is to be a heart or a kidney. I follow Millikan in explaining (i) in terms (...) of teleofunction, explicated in terms of natural selection. -/- To explain (ii), we begin by recognizing that representational states do not have content, that is, they are neither true nor false except insofar as they both “point to” or “refer” to something, as well as “say” something regarding whatever it is they are about. To distinguish veridical from false representations, there must be a way for these separate aspects to come apart; hence, we explain (ii) by providing independent theories of what I call f-reference and f-predication (the ‘f’ simply connotes ‘fundamental’, to distinguish these things from their natural language counterparts). -/- Causal theories of representation typically founder on error, or on what Fodor has called the disjunction problem. Resemblance or isomorphism theories typically founder on what I’ve called the non-uniqueness problem, which is that isomorphisms and resemblance are practically unconstrained and so representational content cannot be uniquely determined. These traditional problems provide the motivation for my theory, the structural preservation theory, as follows. F-reference, like reference, is a specific, asymmetric relation, as is causation. F-predication, like predication, is a non-specific relation, as predicates typically apply to many things, just as many relational systems can be isomorphic to any given relational system. Putting these observations together, a promising strategy is to explain f-reference via causal history and f-predication via something like isomorphism between relational systems. -/- This dissertation should be conceptualized as having three parts. After motivating and characterizing the problem in chapter 1, the first part is the negative project, where I review and critique Dretske’s, Fodor’s, and Millikan’s theories in chapters 2-4. Second, I construct my theory about the nature of representation in chapter 5 and defend it from objections in chapter 6. In chapters 7-8, which constitute the third and final part, I address the question of how representation is implemented in biological systems. In chapter 7 I argue that single-cell intracortical recordings taken from awake Macaque monkeys performing a cognitive task provide empirical evidence for structural preservation theory, and in chapter 8 I use the empirical results to illustrate, clarify, and refine the theory. (shrink)

We examine the relationships among religious governance, especially Islamic governance quality (IGQ), national governance quality (NGQ), and risk management and disclosure practices (RDPs), and consequently ascertain whether NGQ has a moderating influence on the IGQ–RDPs nexus. Using one of the largest data sets relating to Islamic banks from 10 Middle East and North Africa (MENA) countries from 2006 to 2013, our findings are threefold. First, we find that RDPs are higher in banks with higher IGQ. Second, we find that RDPs (...) are higher in banks from countries with higher NGQ. Finally, we find that NGQ has a moderating effect on the IGQ–RDPs nexus. Our findings are robust to alternative RDP measures and estimation techniques. These results imply that the quality of disclosure depends on the nature of the macro-social-level factors, such as religion that have remained largely unexplored in business and society research, and, therefore, have important implications for policy makers. (shrink)

As the ball flew towards us I leapt to my left to catch it. But it was you, reacting more rapidly than I, who caught the ball just in front of the point at which my hand was poised. Fortunate for us that you took the catch. The ball was headed on a course which, unimpeded, would have taken it through the glass window of a nearby building. Your catch prevented the window from being broken.

The American Institute of Certified Public Accountants (AICPA) is responsible for the Code of Professional Conduct that governs the actions of CPAs. In 1988, the Code was revised by the AICPA, but a number of issues still remain unresolved or confounded by the new Code. These issues are examined in light of the profession''s stated commitment to the public good, a commitment that is discussed at length in the new Code.Specifically, this paper reviews the following issues: (1) client confidentiality and (...) whistleblowing, (2) limited liability, and (3) auditor independence. We argue that, in each of these areas, the AICPA promotes a position that is potentially harmful to the public good. (shrink)

Individuals have various kinds of obligations: keep promises, don’t cause harm, return benefits received from injustices, be partial to loved ones, help the needy and so on. How does this work for group agents? There are two questions here. The first is whether groups can bear the same kinds of obligations as individuals. The second is whether groups’ pro tanto obligations plug into what they all-things-considered ought to do to the same degree that individuals’ pro tanto obligations plug into what (...) they all-things-considered ought to do. We argue for parity on both counts. (shrink)

Two elements of corporate governance—the strength of ethical executive leadership and the internal audit function (IAF hereafter)—provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals decide whether to book a questionable journal entry (i.e., a journal entry for which a reasonable business case can be made but there is no supporting documentation). We find that ethical leadership and the (...) IAF interact to determine the likelihood that accountants book the entry. Specifically, accountants are less likely to book a questionable journal entry when there is a weak ethical leader and a strong IAF compared to all other conditions. In addition, we find that accountants question the appropriateness and ethicalness of the request to book an undocumented journal entry more in the weak ethical leader and strong IAF condition than in the other conditions. These results suggest that the IAF has a different impact on financial reporting decisions depending on the ethicalness of executive leadership and that a strong IAF may cause accountants to question the appropriateness and ethicalness of an undocumented journal entry when combined with weak ethical leadership. We also find that the interactive effect of ethical leadership and the IAF on an accountant’s decision is fully mediated by his/her perception of the moral intensity of the issue. Thus, accountants, who perceive greater moral intensity associated with booking the entry, are less willing to do so. (shrink)

Sociology is split into two antagonistic or mutually oblivious wings: quantitative and nonquantitative. Statistics does not occupy a privileged methodological position vis-a-vis qualitative, verbal sociology. Probability is a theory like any other, and each statistical method contains its particular theoretical bias. Such biases should be brought into the open and tested. Statistics may continue to be useful, though, as a substantive theory of change processes in the social world. A reorientation in our views of statistics may bring mathematical and antimathematical (...) branches of sociology back into a common enterprise. (shrink)

The deceased's prior consent to posthumous reproduction is a common requirement in many common law jurisdictions. This paper critically evaluates four arguments advanced to justify the presumption against consent. It is argued that, in situations where death is caused by sudden trauma, not only is there inadequate justification for the presumption against consent, but there are good reasons to reverse the presumption. The article concludes that the precondition of prior consent may be inappropriate in these situations.

In this paper, we will explain and analyse a phenomenological distinction between two kinds of actions. The distinction we have in mind is the difference between those actions that actors try, or are satisfied, to carry out, in like situations, ‘in the same way’, and all other actions. We call the first kind ‘mimeomorphic actions’ and the second kind ‘polimorphic actions’. We will define these two kinds of actions, and their species, on the basis of their characteristic intentions and experiences, (...) and thus our inquiry falls broadly into the phenomenology of action. The latter has been defined by D. W. Smith as the “description of the experience of acting, or doing something”. (shrink)

Temporal externalism (TE) is the thesis (defended by Jackman (1999)) that the contents of some of an individual’s thoughts and utterances at time t may be determined by linguistic developments subsequent to t. TE has received little discussion so far, Brown 2000 and Stoneham 2002 being exceptions. I defend TE by arguing that it solves several related problems concerning the extension of natural kind terms in scientifically ignorant communities. Gary Ebbs (2000) argues that no theory can reconcile our ordinary, practical (...) judgments of sameness of extension over time with the claim that linguistic usage determines word extensions. I argue that Ebbs shows at most that no theory other than TE can effect this reconciliation. Furthermore, while Ebbs’ argument undermines Jessica Brown’s solutions to two closely related problems about natural kind term extensions (Brown 1998), TE can solve both problems without difficulty. Some criticisms of TE are briefly addressed as well. (shrink)

In 1999, the Journal of Business Ethics published its 1 500th article. This article commemorates the journal's quest "to improve the human condition" (Michalos, 1988, p. 1) with a summary and assessment of the first eighteen volumes. The first part provides an overview of JBE, highlighting the journal's growth, types of methodologies published, and the breadth of the field. The second part provides a detailed account of the quantitative research findings. Major research topics include (1) prevalence of ethical behavior, (2) (...) ethical sensitivities, (3) ethics codes and programs, (4) corporate social performance and policies, (5) human resource practices and policies, and (6) professions – accounting, marketing/sales, and finance/strategy. Much remains to be done. (shrink)

I describe the program of analysis of expertise known as ‘Studies of Expertise and Experience’, or ‘SEE’ and contrast it with certain philosophical approaches. SEE differs from many approaches to expertise in that it takes the degree of ‘esotericity’ of the expertise to be one of its characteristics: esotericity is not a defining characteristic of expertise. Thus, native language speaking is taken to be an expertise along with gravitational wave physics. Expertise is taken to be acquired by socialisation within expert (...) communities. Various methods of analysis are described. (shrink)

Pietroski’s model of semantic composition is introduced and compared to the standard type hierarchy. Particular focus is then given to Pietroski’s account of quantifi cation. The question is raised of how the model might account for the weak/strong distinction in natural language quantifi cation. A number of options are addressed and one proposal is tentatively recommended.

The recently published ‘Scientific Review’ by the Canadian Centre for Ethics in Sport about transwomen’s participation in female sport doesn’t deserve its name; it is wholly unscientific. This publication follows a familiar pattern. The body is not important anymore when it comes to categorisation and eligibility in sport; instead, it’s all about a psychological phenomenon: gender identity. This side-lining of the body (which makes the side-lining of female athletes and the inclusion of male-born athletes possible) is now reinforced by an (...) attack on the bio-medical sciences. (shrink)

In the beginning, says the ancient Hindu text the _Rg Veda_, was man. And from man’s sacrifice and dismemberment came the entire world, including the hierarchical ordering of human society. _The Head Beneath the Altar _is the first book to present a wide-ranging study of Hindu texts read through the lens of René Girard’s mimetic theory of the sacrificial origin of religion and culture. For those interested in Girard and comparative religion, the book also performs a careful reading of Girard’s (...) work, drawing connections between his thought and the work of theorists like Georges Dumézil and Giorgio Agamben. Brian Collins examines the idea of sacrifice from the earliest recorded rituals through the flowering of classical mythology and the ancient Indian institutions of the duel, the oath, and the secret warrior society. He also uncovers implicit and explicit critiques in the tradition, confirming Girard’s intuition that Hinduism offers an alternative anti-sacrificial worldview to the one contained in the gospels. (shrink)

This book encourages readers to explore significant aspects of current thinking in primary education (for ages 3-13) focusing on pedagogy: the study of processes of teaching. The authors consider contexts, knowledge, skills and curriculum within a framework of practice. A distinctive feature is the voices of teachers, children, parents, advisors and inspectors and others. The book covers: learning, knowledge and pedagogy; pedagogic issues, application of practice. The authors also present a discussion of national strategies and The National Curriculum update for (...) 2000, discussions of a world-wide curriculum, and ICT and citizenship viewed as tools for developing aspects of pedagogy. (shrink)

Contrary to the skepticism of some authors about the artistic potential or even the possibility of films being improvised artworks, I argue that not only is it conceptually possible for many elements of the filmmaking process to be performed in an improvisatory manner, but that a number of existing films and filmmaking practices provide examples of the realization of such possibilities. Further, I argue that these examples show that improvisation by filmmakers can enhance the aesthetic or artistic value of a (...) film. As well as its artistic potential, I consider some social and ethical implications of improvisatory approaches to filmmaking, and by extension to art in general. (shrink)