We address a previous finding in the business ethics literature in which accounting professionals in higher rank levels, i.e., “manager” or “partner” of auditing firms, appear to have lower moral reasoning ability than their junior counterparts. Prior investigations have relied upon a similar methodology for estimating ethical beliefs, namely testing “moral reasoning ability” using either the Moral Judgment Interview or Defining Issues Test. In the present study, we use a multiple vignettes approach to test for the existence of the inverse (...) rank-ethical beliefs effect. With only 2 of the 30 vignettes resulting in both managers and partners being more accepting of the ethically charged behaviors, the results presented here using this alternative methodology are generally not supportive of the inverse rank-ethical beliefs phenomenon. We also use a multivariate analysis in order to control for demographic characteristics. Our results suggest that the most robust predictor of ethical attitudes among accounting practitioners is age, not rank within a firm. (shrink)

A Lógica Contemporânea dá pouca ou, mesmo, nenhuma atenção à construção de argumentos para uma conclusão dada, diferentemente do que ocorre nos Analíticos Anteriores, de Aristóteles. O procedimento de Aristóteles foi, posteriormente, compilado sob a forma de um diagrama lógico conhecido como “Ponte de Asnos” (Pons Asinorum). Neste trabalho proponho um procedimento para a construção de argumentos para uma dada conclusão, no âmbito da Lógica Proposicional Clássica, abstraído do procedimento de Aristóteles. Utilizo a noção de informação semântica como fio (...) de Ariadne para a obtenção do procedimento. (shrink)

We give a brief introduction to the Bayesian approach to natural language argumentation, mainly oriented to readers more familiar with classical logic. Subsequently, we summarize the gist of each of the chapters so as to provide readers with an overview of the book&s content.

This work contrasts conservative or minimally mutilating revisions of empirical theories as they are identified in the presently dominant AGM model of formal belief revision and the structuralist program for the reconstruction of empirical theories. The aim is to make understandable why both approaches only partly succeed in substantially informing and formally restraining the issue. With respect to the rationality of minimal change, the overall result is negative. Readers with an interest in formal epistemology are provided with application cases, the (...) historically inclined reader is offered a systematic perspective. The discussion can largely be followed without a background in formal logic. (shrink)

Update semantics1 embodies a radical view on the relation between context and interpretation. The meaning of a sentence is identified with its context change potential, where contexts are identified with information states. The recursive definition of semantic interpretation is stated in terms of a process of updating an information state with a sentence. Meanings of sentences, then, are update functions. In general, these are partial functions, since the possibility to update with a sentence may depend on the fulfillment of certain (...) constraints (presuppositions, the presence of antecedents for anaphora, etc.). It is important to note that context and interpretation are interdependent: the interpretation process depends on the context, `. (shrink)

Journal Name: Semiotica - Journal of the International Association for Semiotic Studies / Revue de l'Association Internationale de Sémiotique Volume: 2013 Issue: 196 Pages: 111-124.

In Time, Will, and Purpose, Randell Auxier seeks to revise John E. Smith's account of the Peirce-Royce relationship, which he sees as onesided—showing only Peirce's influence upon Royce. Instead, he wants to modify this story into one that describes this relationship as bidirectional. Their relationship saw sawed back and forth, up and down. Sometimes Peirce played the influencer and Royce the receiver; at other times Peirce was the receiver of Royce's influence. Moreover, during its more than forty years, the affective (...) tones of this relationship also saw sawed. Sometimes their relationship grew cold and distant, at other and more peaceful times, their relationship waxed warm and supportive with the fellowship of... (shrink)

In his paper, "The Right of the Guilty," Corey Brettschneider aims to develop and defend a theory of punishment within the framework of a liberal-contractarian conception of political legitimacy. My response argues that this attempt to extend the liberal-contractarian theory reveals, in a particularly clear and striking manner, deep and ultimately insurmountable conceptual difficulties for that theory.

This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be (...) preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. (shrink)

The world is littered with wars in which innocent individual human beings, helpless groups of persons and harmless institutions are casualties because they are directly or indirectly targeted and attacked. The nature or composition of such casualties calls for a revision of, or at least leads one to question, the dominant approach to the principle of non-combatant immunity. In the just war theory, moral and political philosophers mostly approach the theorisation about the principle of the immunity of non-combatants from what (...) may be termed the individualist approach. In this approach, combatants and non-combatants are conventionally conceived as individual human beings only, or groups of persons. Consequently, the approach cannot show us how institutions cause or participate in war, and it cannot tell us how institutions should be treated in war, whether they should be treated as combatants or non-combatants, and when they should be treated as combatants or non-combatants. For this reason, the individualist approach is insufficient. However, in what may be referred to as the institutional approach, combatants and non-combatants can also be conceived as institutions rather than individuals or groups of persons. If this is the case, then arguments for and against the immunity of non-combatants can be proffered based on this institutional conception. This article contends that we need to supplement the individualist approach with the institutional approach to be able to: (i) ascertain the causal, constitutive, contributory and participatory roles of certain institutions in a particular war; and (ii) determine whether they are legitimate targets of attack. (shrink)

Resumen: El presente trabajo esbozará ciertos elementos para una interpretación global del proemio de Parménides, a partir del análisis de uno de sus elementos centrales: las doncellas hijas del sol. Tras examinar las acciones que éstas realizan dentro de la narración, y con el objetivo de defender una interpretación alegórica, se definirá la actividad alegórica arcaica mediante algunos ejemplos. Finalmente, se trazarán los cimientos para una revalorización crítica de la interpretación de sexto Empírico y se argumentará que la alegoría platónica (...) del carro alado como símbolo de la se halla motivada por la ambigüedad intrínseca del relato, ambigüedad que tiene por objeto mostrar la unidad real de los contrarios aparentes a través del símbolo de las doncellas hijas del sol.: This paper will outline several guiding principles concerning a comprehensive interpretation of Parmenides' proem through the analysis of one of its essential elements: the daughters of the Sun. After examining the actions they perform throughout the narrative and in order to defend an allegorical interpretation of them, some features of the archaic allegorical activity will be defined by the analysis of some examples. Finally, we will trace the foundations for a critical reappraisal of Sextus Empiricus' interpretation and we will argue that Plato's allegory of the "winged chariot" as a symbol of the ψυχή in the Phaedrus could well be closely recreating and evoking the Parmenidean myth of the proem. The hermeneutic disjunction may be motivated by the intrinsic ambiguity of the narration, an ambiguity intended to show the real unity of apparent opposites by using the symbol of the daughters of the Sun. (shrink)