While numerous studies have examined the impact that powerful CEOs have on their compensation and overall firm decisions, relatively little is known about how powerful CFOs influence their compensation and important firm financial reporting and operational outcomes. This is somewhat surprising given the critical role CFOs play in the financial reporting process of a firm. Using managerial power theory and the theory of power and self-focus :635–658, 2013), we predict that powerful CFOs employ a two-part strategy to camouflage excessive incentive (...) compensation above what efficient contracting would dictate. First, powerful CFOs use their power and influence to negotiate shorter incentive pay duration to maximize the present value of their performance—based compensation. Second, when their incentive equity compensation vests, we suggest that CFOs manage earnings to further enhance their personal income. Consistent with our theoretical expectations, we find higher levels of income-increasing accrual-based earnings management and real transactions management, a potentially unethical practice, in firms with powerful CFOs who have short pay durations. We discuss the implications of our analysis in the context of mitigating CFO power and managing the ethical environment “tone at the top.”. (shrink)

The most popular uniting theme in feminist peace literature grounds women's peace work in mothering. I argue if maternal arguments do not address the variety of relationships different races and classes of mothers have to institutional violence and/or the military, then the resulting peace politics can only draw incomplete conclusions about the relationships between maternal work/thinking and peace. To illustrate this I compare two models of mothering: Sara Ruddick's decription of "maternal practice" and Patricia Hill Collins's account of racial-ethnic (...) women's "motherwork.". (shrink)

Arthur Collins's succinct, revisionist exposition of Kant's _Critique of Pure Reason_ brings a new clarity to this notoriously difficult text. Until recently most readers, ascribing broadly Cartesian assumptions to Kant, have concluded that the _Critique_ advances an idealist philosophy, because Kant calls it "transcendental idealism" and because the work abounds in apparent confirmations of that interpretation. Collins maintains not only that this reading of Kant is false but also that it conceals Kant's real achievements. To counter it, he (...) addresses the themes and passages in the _Critique_ that seem to require an idealist thesis and shows how they may be better understood without ascribing any idealist philosophy to Kant. His account coheres with Kant's explicit "refutations" of idealism, it fits Kant's rejection of the imputation of idealism to him by early critics and readers, and it validates Kant's contention that the second edition of the _Critique_ changes the expression but not the doctrine of the first. (shrink)

The ethics of care has flourished in recent decades yet we remain without a succinct statement of its core theoretical commitment. This book uses the methods of analytic philosophy to argue for a simple care ethical slogan: dependency relationships generate responsibilities. It uses this slogan to unify, specify and justify the wide range of views found within the care ethical literature.

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)

IN CHOOSING the topic of "Teleology Revisited" for his 1977 John Dewey Lectures, Ernest Nagel has responded to a definite situation in the logic of biology. Many investigators find it helpful to make explicit and prominent use of such concepts as function and goal-directed behavior. Statements embodying these concepts can be construed in some teleological sense, thus requiring philosophers of the life sciences to analyze rather than dismiss statements made in the teleological mode. Independent inquiries into this aspect of teleology (...) are being undertaken by Wright, Woodfield, and now Nagel. (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)

Between formal propositional knowledge and embodied skill lies ‘interactional expertise’—the ability to converse expertly about a practical skill or expertise, but without being able to practice it, learned through linguistic socialisation among the practitioners. Interactional expertise is exhibited by sociologists of scientific knowledge, by scientists themselves and by a large range of other actors. Attention is drawn to the distinction between the social and the individual embodiment theses: a language does depend on the form of the bodies of its members (...) but an individual within that community can learn the language without the body. The idea has significance for our understanding of colour-blindness, deafness and other abilities and disabilities. They say that love's a word. (shrink)

John Collins defends the doctrine of linguistic pragmatism--arguing that linguistic meaning alone fails to fix truth conditions and detailing the relative sparseness of what language alone can provide to semantic interpretation--through his novel analysis of the syntax, semantics, and pragmatics of weather reporting.

Jerry Fodor, among others, has maintained that Chomsky's language faculty hypothesis is an epistemological proposal, i.e. the faculty comprises propositional structures known (cognized) by the speaker/hearer. Fodor contrasts this notion of a faculty with an architectural (directly causally efficacious) notion of a module. The paper offers an independent characterisation of the language faculty as an abstractly specified nonpropositional structure of the mind/brain that mediates between sound and meaning—a function in intension that maps to a pair of structures that determine soundmeaning (...) convergence. This conception will be elaborated and defended against a number of likely complaints deriving from Fodor's faculty/module distinction and other positions which seek to credit knowledge of language with an empirical or theoretical significance. A recent explicit argument from Fodor that Chomsky must share his conception will be diagnosed and the common appeal to implicit knowledge as a foundation for linguistic competence will be rejected. (shrink)

A standard objection to socioeconomic human rights is that they are not claimable as human rights: their correlative duties are not owed to each human, independently of specific institutional arrangements, in an enforceable manner. I consider recent responses to this ‘claimability objection,’ and argue that none succeeds. There are no human rights to socioeconomic goods. But all is not lost: there are, I suggest, human rights to ‘socioeconomic consideration’. I propose a detailed structure for these rights and their correlative duties, (...) while remaining neutral on substantive moral debates. I argue that socioeconomic-consideration human rights are satisfactorily claimable and sufficiently practical. (shrink)

There is an incompatibility between the deflationist approach to truth, which makes truth transparent on the basis of an antecedent grasp of meaning, and the traditional endeavour, exemplified by Davidson, to explicate meaning through of truth. I suggest that both parties are in the explanatory red: deflationist lack a non-truth-involving theory of meaning and Davidsonians lack a non-deflationary account of truth. My focus is on the attempts of the latter party to resolve their problem. I look in detail at Davidson's (...) more recent work and suggest that it seeks to articulate a primitive notion of truth that may balance between a notion that collapses into deflationism and one that is wholly subsumed under a general theory of interpretation. I conclude that this tightrope walk is ultimately unsuccessful. Equally, however, some reasons are provided for thinking that deflationism might be equally unsuccessful with its problem. 'Truth or meaning?' remains an open question. (shrink)

Action explanations like ‘I am heading to the ferry because the bridge is closed,’ are supposed to require restatement: ‘I am... because I believe the bridge is closed,’ because (i) the objective claim may be false though the intended explanation is correct, and (ii) because objective circumstances have to be cognitively mediated if they are to bear on action. This supposition is rejected here. Restatements cannot withdraw the objective claim without withdrawing the explanation. In the context of reason‐giving, belief statements (...) do not function as assertions about the inner life. The fact that belief statements may be true though the belief itself is false creates the illusion of distinctive subject matters. The illusion is exploited by conceptions of belief positing stored representations. Even if there were such representations, retrieved for the sake of expressing previously acquired beliefs, the expression of belief must endorse p and cannot merely advert to the existence and content of a representation. The reverse of the standard philosophical view about restatement is actually correct. Wherever an agent correctly adduces a belief that an objective circumstance obtains in explaining his action, a de‐psychologizing restatement that merely makes the objective claim must be ascribable to the agent. (shrink)

Much of what we believe we know, we know through the testimony of others. While there has been long-standing evidence that people are sensitive to the characteristics of the sources of testimony, for example in the context of persuasion, researchers have only recently begun to explore the wider implications of source reliability considerations for the nature of our beliefs. Likewise, much remains to be established concerning what factors influence source reliability. In this paper, we examine, both theoretically and empirically, the (...) implications of using message content as a cue to source reliability. We present a set of experiments examining the relationship between source information and message content in people's responses to simple communications. The results show that people spontaneously revise their beliefs in the reliability of the source on the basis of the expectedness of a source's claim and, conversely, adjust message impact by perceived reliability; hence source reliability and message content have a bi-directional relationship. The implications are discussed for a variety of psychological, philosophical and political issues such as belief polarization and dual-route models of persuasion. (shrink)

The paper considers our ordinary mentalistic discourse in relation to what we should expect from any genuine science of the mind. A meta-scientific eliminativism is commended and distinguished from the more familiar eliminativism of Skinner and the Churchlands. Meta-scientific eliminativism views folk psychology qua folksy as unsuited to offer insight into the structure of cognition, although it might otherwise be indispensable for our social commerce and self-understanding. This position flows from a general thesis that scientific advance is marked by an (...) eschewal of folk understanding. The latter half of the paper argues that, contrary to the received view, Chomsky's review of Skinner offers not just an argument against Skinner's eliminativism, but, more centrally, one in favour of the second eliminativism. (shrink)

In order for states to fulfil their moral duties, costs must be passed to individual citizens. This paper asks how these costs should be distributed. I advocate the common-sense answer: the distribution of costs should, insofar as possible, track the reasons behind the state’s duty. This answer faces a number of problems, which I attempt to solve.

L. A. Paul argues that epistemically transformative choice poses a special problem for standard theories of decision: when values of outcomes cannot be known in advance, deliberation cannot even get started. A standard response to this is to represent ignorance of the nature of an experience as uncertainty about its utility. Assign subjective probabilities over the range of possible utilities it may have, and an expected utility for the outcome can be figured despite the agent’s ignorance of its nature. But (...) this response to Paul’s challenge seems inadequate. Decision theory should leave conceptual room for rational neophobia. A decision theory like Isaac Levi’s, which allows for indeterminacy in utility, might accomodate the phenomenon. Levi’s discussion of indeterminate utility has focused on examples of risk aversion like the Allais problem and on situations in which there are conflicts of value. Cases of unknowable value arising in transformative choice problems might be handled similarly. (shrink)

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)

In recent years, a number of philosophers have argued against a biological understanding of the innate in favor of a narrowly psychological notion. On the other hand, Ariew ((1996). Innateness and canalization. Philosophy of Science, 63, S19-S27. (1999). Innateness is canalization: in defense of a developmental account of innateness. In V. Hardcastle (Ed.), Where biology meets psychology: Philosophical essays (pp. 117-138). Cambridge, MA: MIT.) has developed a novel substantial account of innateness based on developmental biology: canalization. The governing thought of (...) this paper is that the notion of the innate, as it re-emerged with the work of Chomsky, is a general notion that applies equally to all biological traits. On this basis, the paper recommends canalization as a promising candidate account of the notion of the innate. (shrink)

We provide a translation of Binet and Henri’s pioneering 1894 paper on the influence of suggestibility on memory. Alfred Binet is famous as the author who created the IQ test that bears his name, but he is almost unknown as the psychological investigator who generated numerous original experiments and fascinating results in the study of memory. His experiments published in 1894 manipulated suggestibility in several ways to determine effects on remembering. Three particular modes of suggestion were employed to induce false (...) recognitions: indirect suggestion by a preconceived idea; direct suggestion; and collective suggestion. In the commentary we suggest that Binet and Henri’s paper written over 115 years ago is still highly relevant even today. In particular, Binet’s legacy lives on in modern research on misinformation effects in memory, in studies of conformity, and in experiments on the social contagion of memory. (shrink)

Jerry Fodor argues that the massive modularity thesis – the claim that (human) cognition is wholly served by domain specific, autonomous computational devices, i.e., modules – is a priori incoherent, self-defeating. The thesis suffers from what Fodor dubs the input problem: the function of a given module (proprietarily understood) in a wholly modular system presupposes non-modular processes. It will be argued that massive modularity suffers from no such a priori problem. Fodor, however, also offers what he describes as a really (...) real input problem (i.e., an empirical one). It will be suggested that this problem is real enough, but it does not selectively strike down massive modularity – it is a problem for everyone. (shrink)

My paper defends the use of the poverty of stimulus argument (POSA) for linguistic nativism against Cowie's (1999) counter-claim that it leaves empiricism untouched. I first present the linguistic POSA as arising from a reflection on the generality of the child's initial state in comparison with the specific complexity of its final state. I then show that Cowie misconstrues the POSA as a direct argument about the character of the pld. In this light, I first argue that the data Cowie (...) marshals about the pld does not begin to suggest that the POSA is unsound. Second, through a discussion of the so-called `auxiliary inversion rule', I show, by way of diagnosis, that Cowie misunderstands both the methodology of current linguistics and the complexity of the data it is obliged to explain. (shrink)

Brian Garrett constructs cases satisfying Andy Hamilton’s definition of weak q‐memory. This does not establish that a peculiar kind of memory is at least conceptually coherent. Any ‘apparent memory experiences’ that satisfy the definition turn out not to involve remembering anything at all. This conclusion follows if we accept, as both Hamilton and Garrett do, a variety of first‐person authority according to which memory judgements may be false, but not on the ground that someone other than the remembering subject had (...) the remembered experience. Garrett’s brain‐bisection illustration sounds convincing, but only because we retain the idea that the subjects created by implanting a hemisphere each in two different bodies are entitled to say that they remember experiences before the surgery in the ordinary sense. To that extent the illustration presents a case of ordinary memory, not q‐memory. (shrink)

This article aims to explore the philosophical approach to faith after deconstruction as manifested in the work of Jean-Luc Marion and Jean-Luc Nancy. By taking the saturated phenomenon as its focus, the analysis seeks to demonstrate that whilst Marion’s thinking proves to be an innovative re-imagining of the possibilities of phenomenology, its problematic recourse to a supplementary hermeneutic means that saturation can never be adequately applied to faith without simultaneously compromising the excessive intuition upon which it relies. The article then (...) explores whether Nancy’s suggestion that saturation be re-framed as faith can offer a viable alternative approach. Whilst the post-phenomenological modality within which Nancy operates means it may be problematic to retain the term ‘saturation’ in the exact sense Marion gives it, it is argued that Nancy’s version of saturated faith allows us to approach the binary divide between philosophy and theology from a different direction, resulting in a vision of faith that cuts across theism and atheism, destabilising them from within. Although Nancy’s thought in this area certainly does nothing to respond to persistent questions surrounding the place of institutionalized religion within secular modernity, it nevertheless serves as a powerful tool for thinking the possibilities of faith in the twenty-first century. (shrink)