Ethics has been identified as an important factor that potentially affects auditors’ professional skepticism. For example, prior research finds that auditors who are more concerned with professional ethics exhibit greater professional skepticism. Further, the literature suggests that professional skepticism may lead the auditor to more vigilantly resist the client’s position in financial reporting disputes. These reporting disputes are generally resolved through negotiations between the auditor and client to arrive at the final reported amounts. To date, the role that professional skepticism (...) potentially plays in the negotiation process has been relatively unexplored. The literature prior to the enactment of Sarbanes–Oxley (SOX) suggests that auditors are more likely to approve a client position when the matter in dispute is relatively ambiguous and when changing the client’s position will result in the client failing to meet analysts’ expectations. However, changes resulting from SOX have led auditors to be more vigilant and therefore results found in the pre-SOX environment may not hold in the current environment where auditors are held more accountable for their actions. Results from an experiment with experienced audit managers and partners suggest that in the post-SOX climate, auditors’ negotiations do not appear to be substantively influenced by management being able to meet or beat forecasts. Moreover, we find that when auditors exhibit heightened professional skepticism, they are more ethical by being conservative and they stand more resolute than when auditors do not exhibit heightened professional skepticism. Finally, although we do not find a main effect for the influence of earnings forecast, we do find a significant interaction between earnings forecast and heightened professional skepticism. Implications for practice and research are then presented. (shrink)

In early 2017, Nevada amended its Uniform Determination of Death Act, in order to clarify the neurologic criteria for the determination of death. The amendments stipulate that a determination of death is a clinical decision that does not require familial consent and that the appropriate standard for determining neurologic death is the American Academy of Neurology’s guidelines. Once a physician makes such a determination of death, the Nevada amendments require the withdrawal of life-sustaining treatment within twenty-four hours with limited exceptions. (...) Neurologists have generally supported Nevada’s amendments for clarifying the diagnostic standard and limiting the ability of family members to challenge it. However, it is more appropriate to view the Nevada amendments with concern. Even though the primary purpose of the UDDA is to ensure that all functions of a person’s entire brain have ceased, the AAN guidelines do not accurately assess this. In addition, by characterizing the determination of death as solely a clinical decision, the Nevada legislature has improperly ignored the doctrine of informed consent, as well as the beliefs of particular faiths and cultures that reject brain death. Rather than resolving controversies regarding brain death determinations, the Nevada amendments may instead instigate numerous constitutional challenges. (shrink)

In response to the many pressures facing public higher education, public universities are experimenting with business-oriented practices that seem likely to alter their nature and purposes. In this paper, we examine several hybrid experiments—new organizational strategies intended deliberately, sometimes explicitly, to hybridize the traditional norms and practices associated with academia and business at one emblematic public university. These cases illustrate how each hybrid experiment is a tacit response to existing norms and strategies that govern the university–business boundary, initiated as a (...) hedge against the challenging fiscal and political climate. Taken together, they do not lead to a unitary and/or linear spread of business codes and practices. Instead, what some have referred to as “business logic” appears multifaceted, having many elements that are deployed, institutionalized, and perceived differently in different contexts, even within a single university. (shrink)

_ Source: _Volume 61, Issue 1, pp 82 - 109 Galen talks about tension, _tonos_, in a physiological sense, which seems to be related to either the innate heat of the living being, the good mixture of its humors, or the body’s _pneuma_. This paper shows that Galen, with some important distinctions concerning the substance of the soul, derives this use of _tonos_ from the Stoics. But beyond that, it shows that Galen uses _tonos_ in a strict psychological sense derived (...) from Plato as well, and integrates it in his characterization of the operations of the spirited part of the soul. (shrink)

Galen is criticized for combining Plato’s tripartition-cum-trilocation of the soul, in which each part constitutes its own source of motivation, with the demand that the faculty of voluntary motion is limited to the rational part, being the only one located in the brain and having access to the relevant nerves. While scholars have concentrated on small nerves as connective organs, this paper focuses on thepneuma, blood and innate heat. When the latter is increased, the irrational parts can affect the brain’s (...) function to such an extent that the rational part’s volitions are reduced to their own desires. (shrink)

In an attempt to address the theoretical gap between linguistics and philosophy, a group of semanticists, calling itself the Generic Group, has worked to develop a common view of genericity. Their research has resulted in this book, which consists of a substantive introduction and eleven original articles on important aspects of the interpretation of generic expressions. The introduction provides a clear overview of the issues and synthesizes the major analytical approaches to them. Taken together, the papers that follow reflect the (...) current state of the art in the semantics of generics, and afford insight into various generic phenomena. (shrink)

This article critiques the `dominant view' of the popularization of science that takes it as a one-way process of simplification, one in which scientific articles are the originals of knowledge that is then debased by translation for a public that is ignorant of such matters, a blank slate. Recent work is surveyed in several disciplines that questions the boundaries of scientific discourse and genres of popularization: who the actors are, how the discourses interact, what modes are involved, and what is (...) communicated. Implications are drawn from these studies for discourse analysis. (shrink)

This book introduces an important group of logics that have come to be known under the umbrella term 'susbstructural'. Substructural logics have independently led to significant developments in philosophy, computing and linguistics. _An Introduction to Substrucural Logics_ is the first book to systematically survey the new results and the significant impact that this class of logics has had on a wide range of fields.The following topics are covered: * Proof Theory * Propositional Structures * Frames * Decidability * Coda Both (...) students and professors of philosophy, computing, linguistics, and mathematics will find this to be an important addition to their reading. (shrink)

In barely the space of one generation, Athens was transformed from a conventional city-state into something completely new--a region-state on a scale previously unthinkable. This book sets out to answer a seemingly simple question: How and when did the Athenian state attain the anomalous size that gave it such influence in Greek politics and culture in the classical period? Many scholars argue that Athens's incorporation of Attica was a gradual development, largely completed some two hundred years before the classical era. (...) Anderson, however, suggests that it is not until the late sixth century that we see the first systematic attempts by the Athenian polis to integrate all of Attica. Anderson first takes issue with the prevailing view of Cleisthenes' landmark political reforms of 508-7 b.c., arguing that they were animated by a more comprehensive vision of regional political community in Attica. The Athenians' strengthened the state by establishing institutional mechanisms that would allow inhabitants of the Attic periphery to participate as never before in the life of the center. The creation of a suitable physical setting for the new order was accompanied by religious, military, and symbolic innovations. Regional participation in Athenian affairs was stimulated by encouraging the Attic populace to imagine themselves, for the first time ever, as members of a single, like-minded, self-governing political community. Greg Anderson is Assistant Professor of Classics and History, University of Illinois at Chicago. (shrink)

Climate change is an ethical and moral challenge of a global scale due to its potentially catastrophic implications for human welfare. Understanding forces that drive corporate adaptation to climate change is an important research topic in business ethics. In this paper, we propose that shareholder climate-related proposals could be a catalyst for corporate innovations in technologies mitigating climate change. Our results, based on the analysis of US firms, indicate that corporations respond positively to these proposals by producing more climate-related patents (...) and citations. We also uncover potential casual channels of influence. Further, we find that corporate governance moderates the documented effects. These proposals lead to a more efficient and valuable innovation output, but lower firm performance in the short term. The real effect that shareholder proposals have on innovation gains clarity in the context of climate change, contributing to the discussion of investor “voice.”. (shrink)

Cost effectiveness analysis is a tool for evaluating the aggregate benefits of medical treatments, health care services, and public health programs. Its opponents often claim that its use leads to unfair discrimination against people with disabilities. My aim in this paper is to clarify the conditions under which this might be so. I present some ways in which the use of cost effectiveness analysis can lead to discrimination and suggest why these forms of discrimination may be unfair. I also discuss (...) some proposals for avoiding discrimination without rejecting cost effectiveness analysis altogether. I argue that none of these proposals is ultimately convincing. I describe a different approach to the problem and conclude by answering the question in the title. (shrink)

Legal reasoning requires identification through search of authoritative legal texts (such as statutes, constitutions, or prior judicial opinions) that apply to a given legal question. In this paper, using a network representation of US Supreme Court opinions that integrates citation connectivity and topical similarity, we model the activity of law search as an organizing principle in the evolution of the corpus of legal texts. The network model and (parametrized) probabilistic search behavior generates a Pagerank-style ranking of the texts that in (...) turn gives rise to a natural geometry of the opinion corpus. This enables us to then measure the ways in which new judicial opinions affect the topography of the network and its future evolution. While we deploy it here on the US Supreme Court opinion corpus, there are obvious extensions to large evolving bodies of legal text (or text corpora in general). The model is a proxy for the way in which new opinions influence the search behavior of litigants and judges and thus affect the law. This type of “legal search effect” is a new legal consequence of research practice that has not been previously identified in jurisprudential thought and has never before been subject to empirical analysis. We quantitatively estimate the extent of this effect and find significant relationships between search-related network structures and propensity of future citation. This finding indicates that “search influence” is a pathway through which judicial opinions can affect future legal development. (shrink)

This paper examines the impact religious affiliation and faith commitment exerts on the political life of one inner-London borough. It gives a historical sketch of the interaction of faith and politics in the period from about 1975-2006 and attempts some explanation of the patterns of voting in local elections and political involvement by members of the many faith communities which are found in the borough. The key to this is seen in the changing urban ecology of the area and the (...) communal interests of particular ethno-religious groups who have striven and, to a measure, succeeded in gaining representation in local politics over this period. Drawing on many years participation observation, an analysis of the religious and community affiliations of elected members, and a series of interviews with Councillors and faith leaders, it reflects political issues and conflicts involving faith communities. Evidence will be presented which suggests that while many Christians involved in politics are primarily motivated individually by beliefs and values which centre on service to the whole community, politicians from other faith communities are more likely to be cast in a role as communal representatives and advocates of particular sections of the community. (shrink)

Three decades ago, James Bogen and James Woodward argued against the possibility and usefulness of scientific explanations of data. They developed a picture of scientific reasoning where stable phenomena were identified via data without much input from theory. Rather than explain data, theories ‘save the phenomena’. In contrast, I argue that there are good reasons to explain data, and the practice of science reveals attempts to do so. I demonstrate that algorithms employed to address inverse problems in remote-sensing applications should (...) be understood as attempts to identify phenomena by explaining the data. Thus, this paper furthers understanding of data-to-phenomena reasoning in science, and demonstrates theory may play a more central role in phenomena identification than previously recognized. (shrink)

Whether or not the particular view of generic sentences articulated above is correct, it is quite clear that the study of generic terms and the truth-conditions of generic sentences touches on the representation of other parts of the grammar, as well as on how the world around us is reflected in language. I would hope that the problems mentioned above will highlight the relevance of semantic analysis to other apparently distinct questions, and focus attention on the relevance of linguistic problems (...) to other already established areas of inquiry. (shrink)

In this paper, I distinguish different kinds of pluralism about logical consequence. In particular, I distinguish the pluralism about logic arising from Carnap’s Principle of Tolerance from a pluralism which maintains that there are different, equally “good” logical consequence relations on the one language. I will argue that this second form of pluralism does more justice to the contemporary state of logical theory and practice than does Carnap’s more moderate pluralism.

The stock market crash of 1987 had a profound effect on corporate Australia and the Australian community in general. The fall-out revealed that some of our most respected business figures had not been as ethical, or even as lawful, as we would have hoped. This impropriety produced in Australia an awakening to business ethics. Whilst many companies endeavoured to introduce ethical practices into their corporations, they perceived ethics as a way of minimising damage to the corporation and in some cases (...) as a means of competitive advantage. What was lost was the reason that one should embark on business ethics; and that is to make the society and corporate Australia a more ethical place in which to exist.This paper proposes a model based on 2 factors: commitment and partnerships, as a means of enabling corporate Australia to refocus attention on the main purpose of being inherently ethical in all that we do. This ethical model requires a commitment to partnerships with all stakeholders both internal and external in an attempt to enhance the level of ethical business practices that are contemplated and pursued within corporate Australia. Whilst the research agenda and the information collected is Australian-based, it is hoped that the ideas contained within this paper will have a wider appeal to corporations in similar cultural settings. (shrink)

Combining phenomenological insights from Brentano and Sartre, but also drawing on recent work on consciousness by analytic philosophers, this book defends the view that conscious states are reflexive, and necessarily so, i.e., that they have a built-in, implicit awareness of their own occurrence, such that the subject of a conscious state has an immediate, non-objectual acquaintance with it. As part of this investigation, the book also explores the relationship between reflexivity and the phenomenal, or what-it-is-like, dimension of conscious experience, defending (...) the innovative thesis that phenomenal character is constituted by the implicit self-awareness built into every conscious state. This account stands in marked contrast to most influential extant theories of phenomenal character, including qualia theories, according to which phenomenal character is a matter of having phenomenal sensations, and representationalism, according to which phenomenal character is constituted by representational content. (shrink)

This paper maps Hardt and Negri’s use of Deleuze philosophical commitment to the control society as a temporal phenomena in the context of education. Education is important because it is pushed and pulled by those vectors that Hardt and Negri see as central tensions in late capitalism: localism vs globalisation, discipline vs control, codes vs axioms, metrics vs expertise and so on. In Empire, Hardt and Negri represent Empire as a form of governance that responds to the passing from disciplinary (...) societies to societies of control. The societies of control are central to their concept of Empire defined “as a regime of the production of identity and difference, or really of homogenization and heterogenization”. Empire, then, is a macropolitics that produces, or infiltrates, subjectivation as a means to affect the self within globalising and localising regimes. This paper takes up Hardt and Negri’s challenge in two areas. First concerns what appears to be the collapse of the ideal of publicness within public school systems. The second provocation concerns the digital, or presumptive, economy of online and adaptive learning systems. (shrink)

Contemporary philosopher Alvin Plantinga is best known for tackling the problem of evil and rationality of belief in God from a Calvinist perspective. Welty provides a Reformed intro and analysis.

Many people have claimed that integrity requires sticking to one's convictions come what may. Greg Scherkoske challenges this claim, arguing that it creates problems in distinguishing integrity from fanaticism, close-mindedness or mere inertia. Rather, integrity requires sticking to one's convictions to the extent that they are justifiable and likely to be correct. In contrast to traditional views of integrity, Scherkoske contends that it is an epistemic virtue intimately connected to what we know and have reason to believe, rather than (...) an essentially moral virtue connected to our values. He situates integrity in the context of shared cognitive and practical agency and shows that the relationship between integrity and impartial morality is not as antagonistic as many have thought - which has important implications for the 'integrity objection' to impartial moral theories. This original and provocative study will be of great interest to advanced students and scholars of ethics. (shrink)

Alfred Tarski’s work on truth has played such a central role in the discourse on truth that most coming to it for the first time have probably already heard a great deal about what is said there. Unfortunately, since the work is largely technical and Tarski was only tan- gentially philosophical, a certain incautious assimilation dominates many philosophical discussions of Tarski’s ideas, and so, examining Tarski on the concept of truth is in many ways an act of unlearning. -/- In (...) this paper I focus on those key ideas in Tarski’s work that have made a lasting impact on the philosophical discourse. These are the notions of T-sentence, Convention T, Tarskian truth definition, and Tarski’s general limiting theses on the expressibility and definability of truth. Though these ideas are in name familiar, we will seek in this essay to uncover and remove certain widespread misunderstandings of each. Tarski’s name also features prominently in discussions of the liar paradox, so we will take time out to explain Tarski’s connection to this ancient puzzle. (shrink)

Some philosophers and disability advocates argue that disability is not bad for you. Rather than treated as a harm, it should be considered and even celebrated as just another manifestation of human diversity. Disability is mere difference. To most of us, these are extraordinary claims. Can they be defended?

Something has been going wrong on many college campuses in the last few years. Speakers are shouted down. Students and professors say they are walking on eggshells and are afraid to speak honestly. Rates of anxiety, depression, and suicide are rising--on campus as well as nationally. How did this happen? First Amendment expert Greg Lukianoff and social psychologist Jonathan Haidt show how the new problems on campus have their origins in three terrible ideas that have become increasingly woven into (...) American childhood and education: What doesn't kill you makes you weaker; always trust your feelings; and life is a battle between good people and evil people. These three Great Untruths contradict basic psychological principles about well-being and ancient wisdom from many cultures. Embracing these untruths--and the resulting culture of safetyism--interferes with young people's social, emotional, and intellectual development. It makes it harder for them to become autonomous adults who are able to navigate the bumpy road of life. Lukianoff and Haidt investigate the many social trends that have intersected to promote the spread of these untruths. They explore changes in childhood such as the rise of fearful parenting, the decline of unsupervised, child-directed play, and the new world of social media that has engulfed teenagers in the last decade. They examine changes on campus, including the corporatization of universities and the emergence of new ideas about identity and justice. They situate the conflicts on campus within the context of America's rapidly rising political polarization and dysfunction. This is a book for anyone who is confused by what is happening on college campuses today, or has children, or is concerned about the growing inability of Americans to live, work, and cooperate across party lines. (shrink)

I am grateful to Catharine Abell and Jonathan Gilmore for their comments and for the opportunity to think again about some important questions. Before I respond.

This paper uses Deleuze and Guattari’s concept of faciality to analyse the teacher’s face. According to Deleuze and Guattari, the teacher-face is a special type of face because it is an ’overcoded’ face produced in specific landscapes. This paper suggests four limit-faces for teacher faciality that actualise different mixes of signifiance and subjectification in a classroom in which individualisation and massifications are affected. Understanding these limit-faces suggests new ways to conceive the affects actualised in the classroom that are subjected to (...) increasing levels of surveillance from education policy makers. Through this ‘partial mapping’ new possibilities emerge to “escape the face”. (shrink)

Evaluative processes have their roots in early evolutionary history, as survival is dependent on an organism’s ability to identify and respond appropriately to positive, rewarding or otherwise salubrious stimuli as well as to negative, noxious, or injurious stimuli. Consequently, evaluative processes are ubiquitous in the animal kingdom and are represented at multiple levels of the nervous system, including the lowest levels of the neuraxis. While evolution has sculpted higher level evaluative systems into complex and sophisticated information-processing networks, they do not (...) come to replace, but rather to interact with more primitive lower level representations. Indeed, there are basic features of the underlying neuroarchitectural plan for evaluative processes that are common across levels of organization—including that of evaluative bivalence. (shrink)

In this paper I urge friends of truth-value gaps and truth-value gluts – proponents of paracomplete and paraconsistent logics – to consider theories not merely as sets of sentences, but as pairs of sets of sentences, or what I call ‘bitheories,’ which keep track not only of what holds according to the theory, but also what fails to hold according to the theory. I explain the connection between bitheories, sequents, and the speech acts of assertion and denial. I illustrate the (...) usefulness of bitheories by showing how they make available a technique for characterising different theories while abstracting away from logical vocabulary such as connectives or quanti- fiers, thereby making theoretical commitments independent of the choice of this or that particular non-classical logic. (shrink)

Carruthers offers a refreshing piece of “substantive philosophy.” Going beyond the limitations of pure analysis, he adopts a methodology which is one part analysis, one part empirical data, and a heavy dose of inference to the best explanation. The overarching goal is to advance the commonsense—yet unfashionable—thesis that natural language is the primary medium of thought, and to defend the related cognitive conception of NL. In particular, Carruthers argues that imaginative phonological representations of “inner speech” are constitutive of conscious thoughts, (...) and that thinking involves operations on such symbols. While there is still a role for mentalese cognition, such thinking is always unconscious, and probably of limited innate conceptual resources. The weak thesis is that, of natural necessity, all conscious propositional thought requires NL. The strong thesis is that, of natural necessity, distinctively human thoughts can only be tokened in natural language—hence even much of our unconscious thinking occurs in English. (shrink)

Currently, the common theoretical models of "preferred" decision-making relationships do not correspond well with clinical experience. This interview study of congestive heart failure (CHF) patients documents the variety of patient preferences for decision-making, and the necessity for attention to family involvement. In addition, these findings illustrate the confusion as to the designation of surrogate decision-makers and physicians in charge. We conclude that no single model of physician-patient decision-making should be preferred, and that physicians should first ask patients how they want (...) medical information and decision-making to be handled. (shrink)

International guidelines recommend that prenatal screening for fetal abnormalities should only be offered within a non-directive framework aimed at enabling women in making meaningful reproductive choices. Whilst this position is widely endorsed, developments in cell-free fetal DNA based Non-Invasive Prenatal Testing are now raising questions about its continued suitability for guiding screening policy and practice. This issue is most apparent within debates on the scope of the screening offer. Implied by the aim of enabling meaningful reproductive choices is the idea (...) that screening services should support women in accessing prenatal tests that best enable them to realize the types of reproductive choice that they find important. However, beyond whatever options meet the quality standards required for facilitating an informed decision, the remaining criteria of facilitating autonomous choice is strictly non-directive. As a result, policy makers receive little indication prior to consultation with each individual woman, about what conditions should be prioritized during the offer of screening. In this paper we try to address this issue by using the capabilities approach to further specify the non-directive aim of enabling meaningful reproductive choice. The resulting framework is then used to assess the relative importance of offering prenatal screening where concerning different types of genetic condition. We conclude that greater priority may be ascribed to offering prenatal screening for conditions that more significantly diminish a woman’s central capabilities. It follows that serious congenital and earlier-onset conditions are more likely to fulfill these criteria. (shrink)

Following publication of the original article [1], the author attempted to provide an overview of a scandal occurring at a Japanese university over its practice of lowering the scores of (primarily) female applicants and offered possible suggestions as to how to prevent this from reoccurring.

In many societies, the aging of the population is becoming a major problem. This raises difficult issues for ethics and public policy. On what is known as the fair innings view, it is not impermissible to give lower priority to policies that primarily benefit the elderly. Philosophers have tried to justify this view on various grounds. In this article, I look at a consequentialist, a fairness-based, and a contractarian justification. I argue that all of them have implausible implications and fail (...) to correspond to our moral intuitions. I end by outlining a different kind of consequentialist justification that avoids those implications and corresponds better to our considered moral judgments. (shrink)

Abstract:The distinction between brute luck and option luck is fundamental for luck egalitarianism. Many luck egalitarians write as if it could be used to specify which outcomes people should be held responsible for. In this paper, I argue that the distinction can’t be used this way. In fact, luck egalitarians tend to rely instead on rough intuitive judgements about individual responsibility. This makes their view vulnerable to what’s known as theneutrality objection. I show that attempts to avoid this objection are (...) unsuccessful. I conclude that until it provides a better account of attributing responsibility, luck egalitarianism remains incomplete. (shrink)

Frequentist statistical methods continue to predominate in many areas of science despite prominent calls for "statistical reform." They do so in part because their main rivals, Bayesian methods, appeal to prior probability distributions that arguably lack an objective justification in typical cases. Some methodologists find a third approach called likelihoodism attractive because it avoids important objections to frequentism without appealing to prior probabilities. However, likelihoodist methods do not provide guidance for belief or action, but only assessments of data as evidence. (...) I argue that there is no good way to use those assessments to guide beliefs or actions without appealing to prior probabilities, and that as a result likelihoodism is not a viable alternative to frequentism and Bayesianism for statistical reform efforts in science. (shrink)

In this paper we introduce a new natural deduction system for the logic of lattices, and a number of extensions of lattice logic with different negation connectives. We provide the class of natural deduction proofs with both a standard inductive definition and a global graph-theoretical criterion for correctness, and we show how normalisation in this system corresponds to cut elimination in the sequent calculus for lattice logic. This natural deduction system is inspired both by Shoesmith and Smiley's multiple conclusion systems (...) for classical logic and Girard's proofnets for linear logic. (shrink)

A logic is said to be contraction free if the rule from A→(A→B) to A→B is not truth preserving. It is well known that a logic has to be contraction free for it to support a non-trivial naïve theory of sets or of truth. What is not so well known is that if there is another contracting implication expressible in the language, the logic still cannot support such a naïve theory. A logic is said to be robustly contraction free if (...) there is no such operator expressible in its language. We show that a large class of finitely valued logics are each not robustly contraction free, and demonstrate that some other contraction free logics fail to be robustly contraction free. Finally, the sublogics of Łω (with the standard connectives) are shown to be robustly contraction free. (shrink)

In this paper, I seek to caution the increasing number of contemporary sociologists who are engaging with continental phenomenological sociology without looking at the Anglo-American tradition. I look at a particular debate that took place during the formative period in the Anglo-American tradition. My focus is on the way participants sought to negotiate the disciplinary division between philosophy and sociology. I outline various ways that these disciplinary exigencies, especially the institutional struggles with the sociological establishment, shaped how participants defined phenomenological (...) sociology. I argue that despite the supposed theoretical, methodological, and substantial differences between these waves of phenomenological sociology, the contemporary wave could benefit from some of the lessons that were learned by their predecessors. (shrink)