The Sarbanes–Oxley Act of 2002 requires audit committees of public companies’ boards of directors to install an anonymous reporting channel to assist in deterring and detecting accounting fraud and control weaknesses. While it is generally accepted that the availability of such a reporting channel may reduce the reporting cost of the observer of a questionable act, there is concern that the addition of such a channel may decrease the overall effectiveness compared to a system employing only non-anonymous reporting options. The (...) rationale underlying this concern involves the would-be reporter’s likelihood of reporting, the seriousness with which the organization treats an anonymous report, and the organization’s ability to thoroughly follow-up the report. Thus, we explore the extent to which the availability of an anonymous reporting channel influences intended use of non-anonymous reporting channels. Further, in response to Sarbanes–Oxley and the environment of financial scandals that led to its passage, many firms are strengthening their internal audit departments, and providing them with greater independence from upper management’s direct control. Accordingly, our examination tests whether the intended use of the internal audit department as an internal reporting channel is greater when the internal audit department is of “high” versus “low” quality. Finally, the study investigates intended reporting behavior across three different cases (e.g., settings). Results show that the existence of an anonymous channel does reduce the likelihood of reporting to non-anonymous channels, that generally the internal audit department quality does not affect reporting to non-anonymous channels, and that case-setting affects the type of channel to be used. Implications from the study are discussed. (shrink)

Since its founding in 1943, Medievalia et Humanistica has won worldwide recognition as the first scholarly publication in America to devote itself entirely to medieval and Renaissance studies. Since 1970, a new series, sponsored by the Modern Language Association of America and edited by an international board of distinguished scholars and critics, has published interdisciplinary articles. In yearly hardbound volumes, the new series publishes significant scholarship, criticism, and reviews treating all facets of medieval and Renaissance culture: history, art, literature, music, (...) science, law, economics, and philosophy. (shrink)

Many theories of complex cognitive-motor skill learning are built on the notion that basic cognitive processes group actions into easy-to-perform sequences. The present work examines predictions derived from laboratory-based studies of motor chunking and motor preparation using data collected from the real-time strategy video game StarCraft 2. We examined 996,163 action sequences in the telemetry data of 3,317 players across seven levels of skill. As predicted, the latency to the first action is delayed relative to the other actions in the (...) group. Other predictions, inspired by the memory drum theory of Henry and Rogers, received only weak support. (shrink)

Joseph J. Kockelmans provides a clear and systematic treatment of the central themes and topics of Heidegger's later writings, focusing on the all-important question of the relationship of truth and Being. If we are to understand Heidegger's thought, Kockelmans explains, we must conceive it as a path or way, rather than as a finished system. Adopting this approach himself, Kockelmans leads us with scholarly care through the wide range of issues that Heidegger wrote about between roughly 1935 and 1965. (...) After a discussion of Heidegger's own effort to learn to think, subsequent chapters present Heidegger's views on such matters as the meaning of Being; the ontological difference; heaven and earth; gods and mortals; and language, art, science, technology, ethics, and politics. In conclusion, Kockelmans reflects on the task of thinking in an age when classical philosophy has reached its logical end. (shrink)

In Edmund Husserl's Phenomenology, Joseph J. Kockelmans provides the reader with a biographical sketch and an overview of the salient features of Husserl's thought. Kockelmans focuses on the essay for the Encyclopedia Britannica of 1928, Husserl's most Important effort to articulate the aims of phenomenology for a more general audience. Included are Husserl's text -- in the original German and in English translation on facing pages -- a synopsis, and an extensive commentary that relates Husserl's work as a whole (...) to the essay for the Encyclopedia. (shrink)

In Wittgenstein on Meaning, Colin McGinn argues that the skeptical argument that Kripke distills from Wittgenstein's rule-following considerations generates at most what might be called meaning skepticism (the non-factuality view of meaning), and not concept skepticism (the non-factuality view of concepts). If correct, this would mean the skeptical reasoning is far less significant than Kripke thinks. Others have seemed to agree with McGinn. I argue that McGinn is wrong here--that, in fact, Kripke's skeptical reasoning has a straightforward extension to concepts. (...) Whether the reasoning succeeds, however, is another matter, which I do not address here. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Why Rancière Now?Joseph J. Tanke (bio)I. IntroductionAs philosophy's representative at an art college, a question is put to me by my colleagues, students, and other art-world types frequently enough that it is worth considering systematically: Why Rancière now? The query is in large part prompted by a recent issue of Artforum devoted to the work of the French philosopher Jacques Rancière, the publication of which caps a seemingly (...) overnight ascendance within discussions of art and politics. The very temporality of the question indicates that the discovery of Rancière by art professionals is a relatively recent development. Why is this taking place now? To begin to answer this question, we must first understand something about the current relationship between theoretical discourse and artistic practice.That Rancière is only now beginning to be discussed within the art world is indeed surprising, given the long-standing reliance upon theoretical approaches and the fact that Baudrillard, Derrida, and Deleuze now function as standard reference points. While it would be incorrect to say that Rancière was an unknown quantity in the Anglophone world until recently, the sense of revelation suggested by the query "Why now?" must be understood in terms of the ongoing exchange between European theory and contemporary art. This is a conversation that, independent of one's perspective as to whether it has had positive or negative consequences, cannot be denied. With this relationship between Continental philosophy, art making, and critical discourses, one is justified in asking, Why is Rancière only now coming to be read with any seriousness in art circles? The point is sharpened when we note that Rancière's work, unlike that of some of the more [End Page 1] celebrated names, is more readily suited for an interface with critical art discourse, concerned as it is with aesthetic issues and the analysis of contemporary art.One might be tempted to find lurking behind our question a certain amount of suspicion about further incursions by theory and detect a sense of exasperation at having yet another French name to pronounce. Those of us who find this interaction between art and theory edifying, however, should not simply shrug off this question and attribute it to an aversion to philosophy, or to a backlash against the excess of the past two decades. Understanding the context in which the question is posed allows us to expand it. And, while not all would agree, I think it is safe to say that there is a tacit consensus that fruitful arrangements between art and philosophy can be forged. With this situation in mind, we might, therefore, transform our question into something like the following: What might Rancière contribute to the work of the nonphilosopher, placed, for good or ill, within a dispositif wherein art and European theory discourse about many of the same phenomena, but in different idioms? The advantage of this formulation, of course, is that it allows us to avoid many of the facile responses to our initial question, variations on a theme suggesting that Rancière is simply one of the few members of that esteemed generation of thinkers still living and that the turning to his work is indicative of a generalized anxiety about the future of theoretical developments. We might also, in thus expanding our question, sketch an answer directed at those working at the edges of their respective disciplines: philosophers, artists, critics, historians—in short, all those interested in questions of contemporary culture. In accordance with what Rancière describes as the fortuitous breakdown of specializations, my efforts in this essay are intended as a contribution to an interdisciplinary conversation that is grappling with the intellectual issues raised by works of art, their reception, and the historical discourses that are created around them.II. To Avoid Two Discourses of MourningThe temporality of our question, why now?, is hinted at by Rancière at various points throughout his own work and pertains to what might be characterized as the default theoretical position of art, that of "mourning." For Rancière, this mourning takes two major forms: spectacle and the impossible. The former finds its genesis... (shrink)

This anthology of selections from the works of noted philosophers affords the student an immediate contact with the unique historical background of the philosophy of science. The selections, many of which have not been readily accessible, follow the development of the philosophy of science from 1786 to 1927. Each selection is preceded by a brief introduction by the editor designed to familiarize the reader with a particular philosopher and provide insights into his work. Joseph J. Kockelmans divides the selections (...) into several sections. Part 1, from 17861850, includes chapters by Immanuel Kant, on the metaphysical foundations of natural science, John Frederick William Herschel, on experience and the analysis of phenomena, William Whewell, on the nature and conditions of inductive science, and John Stuart Mill, on induction and the law of universal causation; part 2, from 18701899, includes chapters by Hermann Von Helmholtz, on the origin and significance of geometrical axioms, William Stanley Jevons, on the philosophy of inductive inference, John Bernard Stallo, on the kinetic theory of gasses and the conditions of the validity of scientific hypotheses, Ernst Mach, on the economical nature of physical inquiry, Karl Pearson, on perceptual and conceptual space, Emile Boutroux, on mechanical laws, Heinrich Hertz, on the appropriateness, correctness, and permissibility of scientific theories, and Ludwig Boltzmann, on the fundamental principles and basic equations of mechanics. The third part, covering the first decade of the twentieth century, includes chapters by Henri Jules Poincare, on science and reality, Charles Peirce, on Induction, Pierre Marie Duhem, on the laws of physics, William Ostwald, on energetism and mechanics, Emile Meyerson, on identity of thought and nature as the final goal of science, Ernst Cassirer, on functional concepts of natural science; part 4, from 19101927, includes chapters by Charles Dunbar Broad, on phenomenalism, Alfred North Whitehead, on time, space, and material, Bertrand Russell, on the world of physics and the world of sense, Norman Robert Cambbell, on the meaning of science, Moritz Schlick, on basic issues of the philosophy of natural science, and Percy Williams Bridgman, on the concepts of space, time, and causality. Philosophy of Science provides a concise single volume text to the discipline and enables students to understand and evaluate the various trends in our contemporary philosophy of science. Joseph J. Kockelmans is professor emeritus of philosophy at the Pennsylvania State Univers. (shrink)

"This fine work's ample documentation should gladden the scholarly reader while its accessible prose & well-organized presentation will make it useful for ...

"We need a philosophy of both history and spirit to deal with the problems we touch upon here. Yet we would be unduly rigorous if we were to wait for perfectly elaborated principles before speaking philosophically of politics." Thus Merleau-Ponty introduces _Adventures of the Dialectic,_ his study of Marxist philosophy and thought. In this study, containing chapters on Weber, Lukacs, Lenin, Sartre, and Marx himself, Merleau-Ponty investigates and attempts to go beyond the dialectic.

In Heidegger's "Being and Time", the author locates the main themes of Heidegger's seminal work within their historical context and, in the process, familiarizes the reader with the terminology and background information relevant to understanding Heidegger's text. This study of what is arguably the greatest philosophical text of the century takes the ontological view of Heidegger's work. Here the author presents a precise formulation of the genuine problem of the meaning of Being, an explanation of the fact that Being is (...) for us problematic and should be so, and a precise determination and articulation of the mode of Being of man (using the hermeneutical and transcendental analytic of Dasein). Contents: I. The Preparatory Fundamental nalysis of Dasein II. Dasein and Temporality. Bibliography. Index. Co-published with The Center for Advanced Research in Phenomenology. (shrink)

Stakeholder theory is widely recognized as a management theory, yet very little research has considered its implications for individual managerial decision-making. In the two studies reported here, we used stakeholder theory to examine managerial decisions about balancing stakeholder interests. Results of Study 1 suggest that indivisible resources and unequal levels of stakeholder saliency constrain managers’ efforts to balance stakeholder interests. Resource divisibility also influenced whether managers used a within-decision or an across-decision approach to balance stakeholder interests. In Study 2 we (...) examined instrumental and normative implications of these two approaches. We conclude by considering the contributions of this research. (shrink)

Language, meaning, and ek-sistence, by J. J. Kockelmans.--Heidegger's conception of language in Being and time, by J. Aler.--Poetry and language in Heidegger, by W. Biemel.--Heidegger's topology of being, by O. Pöggeler.--Thinking and poetizing in Heidegger, by H. Birault.--Hermeneutic and personal structure of language, by H. Ott.--Ontological difference, hermeneutics, and language, by J. J. Kockelmans.--The world in another beginning: poetic dwelling and the role of the poet, by W. Marx.--Panel discussion.--Heidegger's language: metalogical forms of thought and grammatical specialties, by E. Schöfer.--M. (...) Heidegger's "ontological difference" and language, by J. Lohmann.--Bibliography (p. 365-368). (shrink)

I would like to share some reflections on how bioethics fosters dialogue between the sciences and humanities by talking a bit about my work as a physician-ethicist collaborating with neuroscientists studying severe brain injury and mechanisms of recovery. If I am successful in this Pilgrim's Progress, I hope I will convince you that the injured brain can teach us much about ourselves. It is not something I was prepared to believe as a medical student, when I was more certain of (...) things than I am now. (shrink)

This book offers comparative ontologies of both Islam and liberalism as discourses more broadly construed. The author argues that, despite recent efforts to speak of overlapping consensuses and discursive congruence, the fundamental categories that constitute 'Islam' and 'Liberalism' remain very different, and that these differences should be taken seriously. Thus far, no recent scholarly works have explicitly or meticulously broken down where these differences lie. The author rigorously explores questions related to rights, moral epistemologies, the role of religion in the (...) public sphere, and more general approaches to legal discourse, via primary and canonical sources constitutive of both Islam and liberalism. He then goes on to articulate why communitarian modes of thought are better suited for engaging with Islam and contemporary socio-political modes of organization than liberalism. This book will be of great interest to students and scholars of Politics and International Relations, Islam, Liberalism, and Communitarianism. (shrink)

Jacques Rancière: An Introduction offers the first comprehensive introduction to the thought of one of today's most important and influential theorists. Joseph Tanke situates Rancière's distinctive approach against the backdrop of Continental philosophy and extends his insights into current discussions of art and politics. Tanke explains how Rancière's ideas allow us to understand art as having a deeper social role than is customarily assigned to it, as well as how political opposition can be revitalized. The book presents Rancière's body (...) of work as a coherent whole, tracing key notions such as the distribution of the sensible, the aesthetics of politics, and the supposition of equality from his earliest writings through to his most recent interventions. Tanke concludes with a series of critical questions for Rancière's work, indicating how contemporary thought might proceed after its encounter with him. The book provides readers new to Rancière with a clear overview of his enormous intellectual output. Engaging with many un-translated and unpublished sources, the book will also be of interest to Rancière's long-time readers. (shrink)

Edmund Husserl EDMUND GUSTAVE ALBRECHT HUSSERL was born in Prossnitz, Moravia, on April 8, 1859. After receiving his secondary education in Vienna, ...

: This essay appropriates the understanding of ethics developed by Michel Foucault in his courses at the Collège de France from 1980 until his death in 1984, with the aim of formulating a progressive environmental politics. As such, it attempts to navigate some of the long–standing divides between the movement for animal rights and environmental ethics proper, finding in the practice of vegetarianism a form of self-relation that is conducive to critical forms of speech and politics. The final phase of (...) Foucault's work is replete with insights into how the care of the self can serve as a resistance to forms of power and political stasis. This paper presents these unpublished materials, allowing for a glimpse of the unknown Foucault, and reinterprets vegetarianism as a form of self-practice that is linked with truth and critical speech. (shrink)

In this essay an effort is made to answer the question of what function psychology and psychiatry have in merleau-ponty's ``the structure of behavior and phenomenology of perception''. it is argued that in his first book merleau-ponty tried to present a philosophical critique of the behaviorist and gestaltist interpretations of empirical psychology, whereas ``phenomenology of perception'' attempts to make a contribution to philosophical anthropology which in many instances employs analyses which belong to phenomenological psychology, the regional ontology of psychic phenomena.

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