Prior research suggests that the presence of high-quality auditors constrains accrual-based earnings management, but it inadvertently leads to higher real activities manipulation. We investigate whether such trade-off exists between accrual-based and real earnings management activities in the presence of female or male auditors. We use a sample of UK firms for the period 2009 to 2016 and find that firms audited by female auditors do not resort to a higher-level real activities manipulation when their ability to engage in accruals management (...) is constrained. Overall, our results suggest that the benefits of hiring female auditors are overwhelmingly higher than the costs they might bring to the client firms. (shrink)

Resenha do livro The Ethics of Environmentally Responsible Health Care.

Andrews Reath presents a selection of his best essays on various features of Kant's moral psychology and moral theory, with particular emphasis on his conception of rational agency and his conception of autonomy. Together the essays articulate Reath's original approach to Kant's views about human autonomy, which explains Kant's belief that objective moral requirements are based on principles we choose for ourselves. With two new papers, and revised versions of several others, the volume will be of great interest to (...) all students and scholars of Kant and of moral philosophy. (shrink)

In this paper I expound and criticise the arguments of two leading exponents of critical ecological feminism. According to critical ecological feminism responsibility for the oppressions of the natural world and the oppressions of racism and sexism can be traced to a logic of domination that is based on suspect value dualities and presupposes an unacceptable ‘moral extensionism’. I argue firstly that critical ecological feminism's critique of value dualism presupposes the truth of the thesis that humans and non‐humans are morally (...) equal, a thesis for which it offers no persuasive arguments . Secondly I maintain that moral extensionism, contrary to the claims of critical ecological feminism, can support a genuine respect for the natural world. Finally I suggest that the arguments for one version of critical ecological feminism, in order to be made convincing, themselves require the truth of moral extensionism. (shrink)

Andrews argues for a pluralistic folk psychology that employs different kinds of practices and different kinds of cognitive tools (including personality trait attribution, stereotype activation, inductive reasoning about past behavior, and ...

The study of animal cognition raises profound questions about the minds of animals and philosophy of mind itself. Aristotle argued that humans are the only animal to laugh, but in recent experiments rats have also been shown to laugh. In other experiments, dogs have been shown to respond appropriately to over two hundred words in human language. In this introduction to the philosophy of animal minds Kristin Andrews introduces and assesses the essential topics, problems and debates as they cut (...) across animal cognition and philosophy of mind. She addresses the following key topics: what is cognition, and what is it to have a mind? What questions should we ask to determine whether behaviour has a cognitive basis? the science of animal minds explained: ethology, behaviourist psychology, and cognitive ethology rationality in animals animal consciousness: what does research into pain and the emotions reveal? What can empirical evidence about animal behaviour tell us about philosophical theories of consciousness? does animal cognition involve belief and concepts; do animals have a ‘Language of Thought’? animal communication other minds: do animals attribute ‘mindedness’ to other creatures? moral reasoning and ethical behaviour in animals animal cognition and memory. Extensive use of empirical examples and case studies is made throughout the book. These include Cheney and Seyfarth’s ververt monkey research, Thorndike’s cat puzzle boxes, Jensen’s research into humans and chimpanzees and the ultimatum game, Pankseep and Burgdorf’s research on rat laughter, and Clayton and Emery’s research on memory in scrub-jays. Additional features such as chapter summaries, annotated further reading and a glossary make this an indispensable introduction to those teaching philosophy of mind, animal cognition. It will also be an excellent resource for those in fields such as ethology, biology and psychology. (shrink)

Although traditionally, nursing research has paid little attention to geographical approaches, recent years have witnessed some initial research interest in the dynamic between nursing, space and place. Such research potentially represents the foundations of what may be termed a ‘geography of nursing’. Although, to date, some novel and valuable perspectives have been gained into the spatial features of nursing, no consideration has been given to the theoretical development of, and basis for, a geography of nursing. Furthermore, no consideration has been (...) given to philosophical heritage; the treatment of space and place in human geography and the insights that this may provide for the new field of research. In this context, this paper provides an historical review of geographical research and traces the evolution of how space and place have been conceptualized and operationalized by it. The paper outlines the emergence of a health geography subdiscipline and its own changing and diverse perspectives. In the final section, the central themes of the current geography of nursing are considered and, reflecting back on the theoretical concerns of contemporary human geography, the paper outlines some philosophies and theories on which future geography of nursing could be based. From a disciplinary perspective, one potential role of the geography of nursing is argued to be the maintenance of the relationship between health geography and mainstream health service and medical concerns, but in a place‐sensitive, patient‐sensitive and qualitative form. (shrink)

Infants are global perceivers. They detect patterns in stimulation that allow detection of many affordances of the environment. Pick-up of structural patterns across forms of ambient energy awaits maturation of sensory systems and improvements in motor skill, but development proceeds rapidly during the first year. Researchers in perceptual development must devise and refine existing tools to examine infants' abilities.

This paper develops an interpretation of what is essential to kant's doctrine of the highest good, Which defends it while also explaining why it is often rejected. While it is commonly viewed as a theological ideal in which happiness is proportioned to virtue, The paper gives an account in which neither feature appears. The highest good is best understood as a state of affairs to be achieved through human agency, Containing the moral perfection of all individuals and the satisfaction of (...) their permissible ends-I.E., One in which all act from the moral law and in doing so achieve their intended ends. The paper shows that the texts contain two distinct conceptions not distinguished by kant-Both a theological and a secular (political) notion. The standard objections apply to the theological, But the secular conception is consistent with kant's conception of moral conduct. Moreover, That the highest good is introduced as an end to be constructed out of the moral law indicates that the secular version is the essential notion. (shrink)

This study presents a defense of Kant's doctrine of the Highest Good. Though generally greeted with skepticism, I propose an interpretation that makes it an integral part of Kant's moral philosophy, which adds to the latter in interesting ways. Kant introduces the Highest Good as the final end of moral conduct. I argue that it is best understood as an end to be realized in history through human agency: a state of affairs in which all individuals act from the Moral (...) Law, and in doing so achieve their intended ends. Part One is a discussion of the Moral Law oriented towards showing how it can generate a final end. I proceed by showing how Kant's conception of duty and moral conduct incorporates a concern for ends and consequences. Included is a discussion of the concept of the good as object of pure practical reason, which is the basis for the Highest Good in Kant's system. Part Two is a survey of the texts which shows that they in fact contain different versions of the Highest Good. The aim here is an interpretation that states the leading idea and yields a way of saying what is essential. Though the Highest Good is commonly viewed as a theological ideal in which happiness would exist in proportion to virtue, I argue that a complete account can be given, faithful to the texts, in which neither feature appears. Here lies the key to my defense. Standard objections do apply to the Highest Good so conceived. But since neither the theological aspect nor the proportionality of happiness and virtue are essential features of the doctrine, the problems they raise do not affect the doctrine as a whole. Moreover, a secular alternative is found that is more consistent wth Kant's overall conception of moral conduct. It would be characterized by two distinct ends: the moral perfection of all individuals and the satisfaction of their permissible ends. (shrink)

While philosophers have been interested in animals since ancient times, in the last few decades the subject of animal minds has emerged as a major topic in philosophy. _The Routledge Handbook of Philosophy of Animal Minds_ is an outstanding reference source to the key topics, problems and debates in this exciting subject and is the first collection of its kind. Comprising nearly fifty chapters by a team of international contributors, the _Handbook_ is divided into eight parts: Mental representation Reasoning and (...) metacognition Consciousness Mindreading Communication Social cognition and culture Association, simplicity, and modeling Ethics. Within these sections central issues, debates and problems are examined, including: whether and how animals represent and reason about the world; how animal cognition differs from human cognition; whether animals are conscious; whether animals represent their own mental states or those of others; how animals communicate; the extent to which animals have cultures; how to choose among competing models and explanations of animal behavior; and whether animals are moral agents and/or moral patients; The Routledge Handbook of Philosophy of Animal Minds is essential reading for students and researchers in philosophy of mind, philosophy of psychology, ethics and related disciplines such as ethology, biology, psychology, linguistics and anthropology. (shrink)

I argue that having a theory of mind requires having at least implicit knowledge of the norms of the community, and that an implicit understanding of the normative is what drives the development of a theory of mind. This conclusion is defended by two arguments. First I argue that a theory of mind likely did not develop in order to predict behavior, because before individuals can use propositional attitudes to predict behavior, they have to be able to use them in (...) explanations of behavior. Rather, I suggest that the need to explain behavior in terms of reasons is the primary function of a theory of mind. I further argue that in order to be motivated to offer explanations of behavior, one must have at least an implicit understanding of appropriate behavior, which implies at least an implicit understanding of norms. The second argument looks at three cases of nonhuman animal societies that appear to operate within a system of norms. While there is no evidence that any species other than humans have a theory of mind, there is evidence that other species have sensitivity to the normative. Finally, I propose an explanation for the priority of norms over a theory of mind: given an understanding of norms in a society, and the ability to recognize and sanction violations, there developed a need to understand actions that violated the norms, and such explanations could only be given in terms of a person's reasons. There is a significant benefit to being able to explain behavior that violates norms, because explanations of the right sort can also serve to justify behavior. (shrink)

This chapter contains sections titled: I. Introduction II. Transcendental Freedom and Practical Freedom III. The Possibility of Freedom of the Will IV. The Reality of Freedom of the Will.

I suggest a pluralistic account of folk psychology according to which not all predictions or explanations rely on the attribution of mental states, and not all intentional actions are explained by mental states. This view of folk psychology is supported by research in developmental and social psychology. It is well known that people use personality traits to predict behavior. I argue that trait attribution is not shorthand for mental state attributions, since traits are not identical to beliefs or desires, and (...) an understanding of belief or desire is not necessary for using trait attributions. In addition, we sometimes predict and explain behavior through appeal to personality traits that the target wouldn't endorse, and so could not serve as the target's reasons. I conclude by suggesting that our folk psychology includes the notion that some behavior is explained by personality traits—who the person is—rather than by beliefs and desires—what the person thinks. Consequences of this view for the debate between simulation theory and theory theory, as well as the debate on chimpanzee theory of mind are discussed. (shrink)

Integrative explanations of why obesity is more prevalent in some sectors of the human population than others are lacking. Here, we outline and evaluate one candidate explanation, the insurance hypothesis. The IH is rooted in adaptive evolutionary thinking: The function of storing fat is to provide a buffer against shortfall in the food supply. Thus, individuals should store more fat when they receive cues that access to food is uncertain. Applied to humans, this implies that an important proximate driver of (...) obesity should be food insecurity rather than food abundance per se. We integrate several distinct lines of theory and evidence that bear on this hypothesis. We present a theoretical model that shows it is optimal to store more fat when food access is uncertain, and we review the experimental literature from non-human animals showing that fat reserves increase when access to food is restricted. We provide a meta-analysis of 125 epidemiological studies of the association between perceived food insecurity and high body weight in humans. There is a robust positive association, but it is restricted to adult women in high-income countries. We explore why this could be in light of the IH and our theoretical model. We conclude that although the IH alone cannot explain the distribution of obesity in the human population, it may represent a very important component of a pluralistic explanation. We also discuss insights it may offer into the developmental origins of obesity, dieting-induced weight gain, and anorexia nervosa. (shrink)

Washington University v. Catalona revolves around ownership of tissue samples provided by patients for research purposes, raising significant ethical and legal questions concerning patient rights, current human research practices, and the treatment of samples as capital resources by the research institution.

Entry for the Stanford Encylcopedia of Philosophy.

I respond to an argument presented by Daniel Povinelli and Jennifer Vonk that the current generation of experiments on chimpanzee theory of mind cannot decide whether chimpanzees have the ability to reason about mental states. I argue that Povinelli and Vonk’s proposed experiment is subject to their own criticisms and that there should be a more radical shift away from experiments that ask subjects to predict behavior. Further, I argue that Povinelli and Vonk’s theoretical commitments should lead them to accept (...) this new approach, and that experiments which offer subjects the opportunity to look for explanations for anomalous behavior should be explored. (shrink)

On 5 July 1996 a sheep named Dolly was born in Scotland, the result of the transfer of the nucleus of an adult mammary tissue cell to the enucleated egg cell of an unrelated sheep, and gestation in a third, surrogate mother sheep. Although for the past ten years scientists have routinely cloned sheep and cows from embryo cells, this was the first cloning experiment that apparently succeeded using the nucleus of an adult cell.

The view that children's understanding of mind is constructed through social interaction is consistent with other social-constructivist models. We provide examples of similar claims in research on emotion perception, pretense understanding, autobiographical memory, and event knowledge. Identification of common elements from such socio-cultural perspectives may lead to greater theoretical integration and provide a new framework for exploring human development.

In the midst of extreme and dualistic religio-political debates regarding women’s sexual wellness and abortion, one begins to wonder what a new theo-ethical approach might look like which rejects overly-simplistic, harmful understandings of such crucial issues. What might it look like to truly centre women’s full human experiences, loving each other in a way that addresses harm and meets tangible needs? This article examines the complex inequitable structural and institutional realities of sexual wellness and abortion through an intersectional theo-ethical lens. (...) The article then proceeds to suggest a new socio-religio-political ‘Pro-Love’ philosophy, undergirded by foundational theological understandings of justice-oriented love, and situated within the broad fields of Feminist, Liberation, Process, and Queer Theologies, within the Christian tradition. The suggested approach requires systematically addressing root issues affecting the lack of equitable access to sexual wellness and the racist/sexist/classist structures forcing women into under-resourced and unsafe environments, leading to high demand for abortion services. (shrink)

This essay examines the reception of Ivan Pavlov’s work on conditioned reflexes in early to mid-twentieth century Britain. Recent work on the political interpretation of biology has shown that the nineteenth-century strategy of “making socialists” was undermined by August Weismann’s attacks on the inheritance of acquired characters. I argue that Pavlov’s research reinvigorated socialist hopes of transforming society and the people in it. I highlight the work of Pavlov’s interpreters, notably the scientific journalist J. G. Crowther, the biologist Lancelot Hogben, (...) and the science writer H. G. Wells, who made Pavlov’s work accessible to a British audience and embraced the socialist implications of his research – especially the idea that people could be persuaded to become socialists through science writing for a nonspecialist audience and through use of a simplified language such as Basic English. They saw, in the followers of National Socialism, how Pavlovian conditioning could create a national movement, and believed that this could be used for their own more democratic form of socialism. In the final part of the essay, I suggest that this broad socio-cultural movement to reshape humanity proved controversial, especially in the post-war period and in light of Soviet use of brainwashing. The likes of Aldous Huxley and F. A. Hayek feared that conditioning could only lead to totalitarianism, while the historian E. P. Thompson put forward a socialist humanism that left room for human agency. (shrink)

Donald Davidson's account of interpretation purports to be a priori , though I argue that the empirical facts about interpretation, theory of mind, and autism must be considered when examining the merits of Davidson's view. Developmental psychologists have made plausible claims about the existence of some people with autism who use language but who are unable to interpret the minds of others. This empirical claim undermines Davidson's theoretical claims that all speakers must be interpreters of other speakers and that one (...) need not be a speaker in order to be a thinker. The falsity of these theses has consequences for other parts of Davidson's world-view; for example, it undermines his argument against animal thought. (shrink)

Once upon a time, not too long ago, the question about apes and ethics had to do with moral standing—do apes have interests or rights that humans ought to respect? Given the fifty years of research on great ape cognition, life history, social organization, and behavior, the answer to that question seems obvious. Apes have emotions and projects, they can be harmed, and they have important social relationships.

Linear mixed-effect models (LMMs) are being increasingly widely used in psychology to analyse multi-level research designs. This feature allows LMMs to address some of the problems identified by Speelman and McGann ( 2013 ) about the use of mean data, because they do not average across individual responses. However, recent guidelines for using LMM to analyse skewed reaction time (RT) data collected in many cognitive psychological studies recommend the application of non-linear transformations to satisfy assumptions of normality. Uncritical adoption of (...) this recommendation has important theoretical implications which can yield misleading conclusions. For example, Balota et al. ( 2013 ) showed that analyses of raw RT produced additive effects of word frequency and stimulus quality on word identification, which conflicted with the interactive effects observed in analyses of transformed RT. Generalized linear mixed-effect models (GLMM) provide a solution to this problem by satisfying normality assumptions without the need for transformation. This allows differences between individuals to be properly assessed, using the metric most appropriate to the researcher's theoretical context. We outline the major theoretical decisions involved in specifying a GLMM, and illustrate them by reanalysing Balota et al.'s datasets. We then consider the broader benefits of using GLMM to investigate individual differences. (shrink)

The essays in this volume offer an approach to the history of moral and political philosophy that takes its inspiration from John Rawls. All the contributors are philosophers who have studied with Rawls and they offer this collection in his honour. The distinctive feature of this approach is to address substantive normative questions in moral and political philosophy through an analysis of the texts and theories of major figures in the history of the subject: Aristotle, Hobbes, Hume, Rousseau, Kant and (...) Marx. By reconstructing the core of these theories in a way that is informed by contemporary theoretical concerns, the contributors show how the history of the subject is a resource for understanding present and perennial problems in moral and political philosophy. This outstanding collection will be of particular interest to historians of moral and political philosophy, historians of ideas, and political scientists. (shrink)

We have a thriving biotechnology industry in the United States. There are over 1,450 biotechnology companies developing diagnostic and treatment technologies in medicine, creating more nutritional foods, and innovating new industrial processes. Yet this $28.5 billion sector of the economy is not without controversy. The “bio” in biotechnology comes from living, biological entities - people, plants, animals, and even bacteria. In the realm of biobanking, people are the source of the raw material for the discovery of genes for research, diagnosis, (...) and therapy, raising a host of issues about rights and responsibilities, fiduciary duties and societal obligations. (shrink)

The Critique of Practical Reason is the second of Kant's three Critiques, and his second work in moral theory after the Groundwork of the Metaphysics of Morals. Its systematic account of the authority of moral principles grounded in human autonomy unfolds Kant's considered views on morality and provides the keystone to his philosophical system. The essays in this volume shed light on the principal arguments of the second Critique and explore their relation to Kant's critical philosophy as a whole. They (...) examine the genesis of the Critique, Kant's approach to the authority of the moral law given as a 'fact of reason', the metaphysics of free agency, the account of respect for morality as the moral motive, and questions raised by the 'primacy of practical reason' and the idea of the 'postulates'. Engaging and critical, this volume will be invaluable to advanced students and scholars of Kant and to moral theorists alike. (shrink)

In the context of animal cognitive research, anthropomorphism is defined as the attribution of uniquely human mental characteristics to animals. Those who worry about anthropomorphism in research, however, are immediately confronted with the question of which properties are uniquely human. One might think that researchers must first hypothesize the existence of a feature in an animal before they can, with warrant, claim that the property is uniquely human. But all too often, this isn't the approach. Rather, there is an a (...) priori argument against attributing some properties to animals. Which features are thought to be uniquely human on a priori grounds? The class can be quite large, including psychological states such as beliefs and desires, personality traits such as confidence or timidity, emotions such as happiness or anger, social organizational properties such as culture or friendship, moral behavior such as punishment or rape. For convenience, I will refer to the members of the class as "psychological properties". One critic includes feeling, purpose, intentionality, consciousness, and even cognition in his list of psychological properties that are incorrectly attributed to animals (Kennedy 1992). Among the critics, there is quite a bit of disagreement about what counts as an anthropomorphic attribution, and this alone should raise questions about the charge. We can identify two different questions about the practice of attributing psychological properties to animals within a scientific context. First we can ask whether it is scientifically respectable to examine questions about the mental, psychological, cultural, etc. states of animals. Those who bemoan anthropomorphism think that we ought not even ask such questions. I will look at the worries about asking the question, and argue that there is no special problem with it. The second question arises with an affirmative answer to the first. Given that it is scientifically respectable to examine whether an animal has a psychological property, there must be some scientifically respectable method for doing the examination.. (shrink)

One aim of the Critique of Practical Reason is to establish that reason alone can determine the will. To show that it can, it suffices to show that there are practical principles given by reason alone – what Kant terms ‘practical laws’, or (roughly) requirements of reason on action. Chapter I of the Analytic accomplishes this aim by arguing that the moral law is an authoritative practical principle given as a ‘fact of reason’. The chapter begins in section 1 with (...) a ‘Definition’ (Erklärung) of a practical law as a practical principle that.. (shrink)

An often-overlooked characteristic of the human mind is its propensity to wander. Despite growing interest in the science of mind-wandering, most studies operationalize mind-wandering by its task-unrelated contents. But these contents may be orthogonal to the processes that determine how thoughts unfold over time, remaining stable or wandering from one topic to another. In this chapter, we emphasize the importance of incorporating such processes into current definitions of mind-wandering, and propose that mind-wandering and other forms of spontaneous thought (such as (...) dreaming and creativity) are mental states that arise and transition relatively freely due to an absence of constraints on cognition. We review existing psychological, philosophical and neuroscientific research on spontaneous thought through the lens of this framework, and call for additional research into the dynamic properties of the mind and brain. (shrink)