This paper examines the market response to the events leading up to the passage of Section 1502 of the Dodd-Frank Wall Street Reform and Consumer Protection Act to explore whether investors value mandatory human rights disclosures of conflict mineral usage. Using a sample of 3639 US registrants from January 1, 2008 to September 30, 2014, we document a significant negative stock market reaction to the passage of the Act. Using a sample of 1206 filers, we also find a negative market (...) reaction to conflict mineral disclosures under the Act. The market reaction is more negative and limited to companies that source their minerals from the DRC and adjoining countries, companies with prior records of human rights violations, and companies with ambiguous disclosures. However, the market appears to reward firms that use risk-mitigation strategies. This paper provides preliminary evidence that the mandatory disclosure of conflict mineral information on Form SD poses a threat to firms’ legitimacy, resulting in a net cost to investors. The results of this study provide economic justification for companies with poor records of conflict mineral sourcing to improve their practices for the purpose of avoiding the high costs that will arise if they are forced to disclose human rights abuses related to conflict mineral use. (shrink)

We examine the influence of face-based judgments of CFO and CEO honesty on earnings management for the largest publicly traded companies in America. After controlling for incentives and opportunities to manage earnings, CFOs perceived to be less honest engage in higher levels of accruals earnings management and real earnings management. The beneficial impact of perceived honesty on earnings quality is most pronounced when both the CFO and the CEO are perceived to be more honest. Findings are consistent with our conjecture (...) that both the CFO and CEO contribute to a firm’s financial reporting environment. (shrink)

Although parents are the default legal surrogate decision-makers for minor children in the U.S., shared decision making in a pluralistic society is often much more complicated, involving not just parents and pediatricians, but also grandparents, other relatives, and even community or religious elders. Parents may not only choose to involve others in their children’s healthcare decisions but choose to defer to another; such deference does not imply agreement with the decision being made and adds complexity when disagreements arise between surrogate (...) decision-makers for minor children and their physicians. I argue that clinicians and ethicists have a duty to consider voices marginalized by hierarchical structures, including but not limited to gender-based inequalities. This approach involves negotiating potential conflicts: between respecting differences of culture and religion, on one hand, and assuring that the wishes of those who are most invested in children’s lives are considered, on the other. (shrink)

Contextualists such as Cohen and DeRose claim that the truth conditions of knowledge attributions vary contextually, in particular that the strength of epistemic position required for one to be truly ascribed knowledge depends on features of the attributor's context. Contextualists support their view by appeal to our intuitions about when it's correct (or incorrect) to ascribe knowledge. Someone might argue that some of these intuitions merely reflect when it is conversationally appropriate to ascribe knowledge, not when knowledge is truly ascribed, (...) and so try to accommodate these intuitions even on an invariantist view. DeRose (Blackwell Guide to Epistemology, 1998; Philosophical Review, 2002) argues that any such 'warranted assertibility manoeuvre', or 'WAM', against contextualism is unlikely to succeed. Here, I argue that his objections to a WAM against contextualism are not persuasive and offer a pragmatic account of the data about ascriptions of knowledge. (shrink)

This eye-opening book reveals how little we've understood about the ongoing pitched battles between the sciences and the humanities--and how much may be at ...

Decision theory and folk psychology both purport to represent the same phenomena: our belief-like and desire- and preference-like states. They also purport to do the same work with these representations: explain and predict our actions. But they do so with different sets of concepts. There's much at stake in whether one of these two sets of concepts can be accounted for with the other. Without such an account, we'd have two competing representations and systems of prediction and explanation, a dubious (...) dualism. Folk psychology structures our daily lives and has proven fruitful in the study of mind and ethics, while decision theory is pervasive in various disciplines, including the quantitative social sciences, especially economics, and philosophy. My interest is in accounting for folk psychology with decision theory -- in particular, for believe and wanting, which decision theory omits. Many have attempted this task for belief. (The Lockean Thesis says that there is such an account.) I take up the parallel task for wanting, which has received far less attention. I propose necessary and sufficient conditions, stated in terms of decision theory, for when you're truly said to want; I give an analogue of the Lockean Thesis for wanting. My account is an alternative to orthodox accounts that link wanting to preference (e.g. Stalnaker (1984), Lewis (1986)), which I argue are false. I argue further that want ascriptions are context-sensitive. My account explains this context-sensitivity, makes sense of conflicting desires, and accommodates phenomena that motivate traditional theses on which 'want' has multiple senses (e.g. all-things-considered vs. pro tanto). (shrink)

" --Maurice A. Finocchiaro,Isis "The best and most original aspect of the book is its overall conception.

Should we allow grave harm to befall one individual so as to prevent minor harms befalling sufficiently many other individuals? This is a question of aggregation. Can many small harms ‘add up’, so that, collectively, they morally outweigh a greater harm? The ‘Close Enough View’ supports a moderate position: aggregation is permissible when, and only when, the conflicting harms are sufficiently similar, or ‘close enough’, to each other. This paper surveys a range of formally precise interpretations of this view, and (...) reveals some of the problems they face. It also proposes a novel interpretation which avoids these problems. (shrink)

Explores how continental philosophy can inform environmental ethics.

Quantum field theory, one of the most rapidly developing areas of contemporary physics, is full of problems of great theoretical and philosophical interest. This collection of essays is the first systematic exploration of the nature and implications of quantum field theory. The contributors discuss quantum field theory from a wide variety of standpoints, exploring in detail its mathematical structure and metaphysical and methodological implications.

In this paper, I defend McKinsey's argument (Analysis 1991) that Burge's antiindividualist position is incompatible with privileged access, viz. the claim that each subject can know his own thought contents just by reflection and without having undertaken an empirical investigation. I argue that Burge thinks that there are certain necessary conditions for a subject to have thoughts involving certain sorts of concepts; these conditions are appropriately different for thoughts involving natural kind concepts and thoughts involving non-natural kind concepts. I use (...) Burge's commitment to these entailments to show that his antiindividualist position is incompatible with privileged access. (shrink)

THE SOCIOLOGICAL TURN The problem we are concerned with is just this: How should we understand science? Are we to account for scientific knowledge (or ...

In an influential paper, James Lenman argues that consequentialism can provide no basis for ethical guidance, because we are irredeemably ignorant of most of the consequences of our actions. If our ignorance of distant consequences is great, he says, we can have little reason to recommend one action over another on consequentialist grounds. In this article, I show that for reasons to do with statistical theory, the cluelessness objection is too pessimistic. We have good reason to believe that certain patterns (...) of action will tend to have better consequences, and we have good reason to recommend acting in accordance with strategies based on those advantageous patterns. I close by saying something about the strategies that this argument should lead us to favour. (shrink)

We introduce the concept of assertion, survey existing views about it, and detail the contents of the remainder of the book.

The COVID-19 pandemic has led a number of countries to introduce restrictive ‘lockdown’ policies on their citizens in order to control infection spread. Immunity passports have been proposed as a way of easing the harms of such policies, and could be used in conjunction with other strategies for infection control. These passports would permit those who test positive for COVID-19 antibodies to return to some of their normal behaviours, such as travelling more freely and returning to work. The introduction of (...) immunity passports raises a number of practical and ethical challenges. In this paper, we seek to review the challenges relating to various practical considerations, fairness issues, the risk to social cooperation and the impact on people’s civil liberties. We make tentative recommendations for the ethical introduction of immunity passports. (shrink)

Of the later dialogues of Plato, the Sophists stand out. This article highlights the concept of sophist as propounded by Plato. A didactic approach runs through the text. Socrates harps on the relation between sophist, philosopher and a statesman. Are they three different or they are the same. The basic idea that Plato wants to convey is, both features highlight some of the key enigmas of the dialogue: What is the relation between the outer and middle parts? How seriously are (...) we to take the outer part? And is there a genuine, and successful, attempt to say what the sophist is? The article focuses on two key problems discussed and solved in the middle part: the late-learners' problem, and the problem of false statement. The article also discusses communion of kinds and Plato's idea of the four quartets. (shrink)

What should we do with statues and place‐names memorializing people who committed human‐rights abuses linked to slavery and postslavery racism? In this article, I draw on UN principles of transitional justice to address this question. I propose that a successful approach should meet principles of transitional justice recognized by the United Nations, including affirming rights to justice, truth, reparations, and guarantees of nonrecurrence of human rights violations. I discuss four strategies for handling contested heritage, examining strengths and weaknesses of each (...) strategy. Examples from Bristol, England, highlight common challenges and positive lessons. (shrink)

In this paper we introduce a paraconsistent reasoning strategy, Chunk and Permeate. In this, information is broken up into chunks, and a limited amount of information is allowed to flow between chunks. We start by giving an abstract characterisation of the strategy. It is then applied to model the reasoning employed in the original infinitesimal calculus. The paper next establishes some results concerning the legitimacy of reasoning of this kind - specifically concerning the preservation of the consistency of each chunk (...) and concludes with some other possible applications and technical questions. (shrink)

This book develops the existing analyses of the founder of free market economics, and gives it a radical new extension by taking into account recent debates in literary theory.

The main contribution of this paper is a new account of how a community may introduce a term for a natural kind in advance of knowing the correct scientific account of that kind. The account is motivated by the inadequacy of the currently dominant accounts of how a community may do this, namely those proposed by Kripke and by Putman. Their accounts fail to deal satisfactorily with the facts that (1) typically, an item that instantiates one natural kind instantiates several (...) - 'the higher-level natural kinds problem', and (2) natural kinds often occur in nature in impure form - 'the composition problem' .On the account I propose, a term for a natural kind gains its reference by being associated with a recognitional capacity for that kind. I show how members of a scientifically ignorant community could have a recognitional capacity for a natural kind, say gold, as opposed to a certain kind of appearance, for instance the appearance that gold actually has. I argue that members of such a community can have recognitional capacities for particular natural kinds despite the actual or possible existence of duplicate kinds, e.g. water. After developing the account in detail, I show how it can deal with the two problems faced by Kripke's and Putnam's problem. The case of natural kind terms is crucial to the central debate in the philosophy of language and the philosophy of mind about whether we can refer non-descriptively to objects and kinds in the world. I take the account I propose to be a non-descriptive account of linguistic reference to natural kinds that can be used to support externalism in the philosophy of mind. (shrink)

B. H. Slater has argued that there cannot be any truly paraconsistent logics, because it's always more plausible to suppose whatever "negation" symbol is used in the language is not a real negation, than to accept the paraconsistent reading. In this paper I neither endorse nor dispute Slater's argument concerning negation; instead, my aim is to show that as an argument against paraconsistency, it misses (some of) the target. A important class of paraconsistent logics - the preservationist logics - are (...) not subject to this objection. In addition I show that if we identify logics by means of consequence relations, at least one dialetheic logic can be reinterpreted in preservationist (non-dialetheic) terms. Thus the interest of paraconsistent consequence relations - even those that emerge from dialetheic approaches - does not depend on the tenability of dialetheism. Of course, if dialetheism is defensible, then paraconsistent logic will be required to cope with it. But the existence (and interest) of paraconsistent logics does not depend on a defense of dialetheism. (shrink)

Everyone appreciates a clever mathematical picture, but the prevailing attitude is one of scepticism: diagrams, illustrations, and pictures prove nothing; they are psychologically important and heuristically useful, but only a traditional verbal/symbolic proof provides genuine evidence for a purported theorem. Like some other recent writers (Barwise and Etchemendy [1991]; Shin [1994]; and Giaquinto [1994]) I take a different view and argue, from historical considerations and some striking examples, for a positive evidential role for pictures in mathematics.

Examples of classic thought experiments are presented and some morals drawn. The views of my fellow symposiasts, Tamar Gendler, John Norton, and James McAllister, are evaluated. An account of thought experiments along a priori and Platonistic lines is given. I also cite the related example of proving theorems in mathematics with pictures and diagrams. To illustrate the power of these methods, a possible refutation of the continuum hypothesis using a thought experiment is sketched.

This paper puts forward a new account of rigorous mathematical proof and its epistemology. One novel feature is a focus on how the skill of reading and writing valid proofs is learnt, as a way of understanding what validity itself amounts to. The account is used to address two current questions in the literature: that of how mathematicians are so good at resolving disputes about validity, and that of whether rigorous proofs are necessarily formalizable.

Calls for increasing integration of ethical considerations into business education are well documented. Business graduates are perceived to be ethically naive at best, and at worst, constrained in their moral development by the lack of ethical content in their courses. The pedagogic concern is to find effective methods of incorporating ethics into the fabric of business education. The purpose of this paper is to suggest and illustrate role play as an appropriate method for integrating ethical concerns.

Hume is committed, By one of his criticisms of reason as the route to moral knowledge, To an internalist position. In the argument from motivation, Hume starts by observing that morality is practical--That morals excite passions and produce or prevent actions. But, Hume argues, Rationalist moral theories cannot explain how moral considerations motivate. This is because reason alone is incapable of motivating us. The premise that morality is practical, However, May be interpreted in two ways--Either in an externalist or internalist (...) manner. Charity requires us to adopt the internalist reading because only then is the argument valid. An internalist reading of the argument, However, Commits hume, In his constructive phase, To construing the moral sentiments of approval and disapproval as possessing motivational influence by themselves. But an examination of what hume has to say about the motives that prompt us to do what is right shows that he fails to provide such an account himself. This points to an inconsistency in hume's moral theory. (shrink)

Abstract The historical evolution of the principle of relativity from Galileo to Einstein is briefly traced, and purported difficulties with Einstein's formulation of the principle are examined and dismissed. This formulation is then compared to a precise version formulated recently in the geometrical language of spacetime theories. We claim that the recent version is both logically puzzling and fails to capture a crucial physical insight contained in the earlier formulations. The implications of this claim for the modern treatment of general (...) dynamical symmetries are discussed. (shrink)

The existence of a definite tangent space structure (metric with Lorentzian signature) in the general theory of relativity is the consequence of a fundamental assumption concerning the local validity of special relativity. There is then at the heart of Einstein's theory of gravity an absolute element which depends essentially on a common feature of all the non-gravitational interactions in the world, and which has nothing to do with space-time curvature. Tentative implications of this point for the significance of the vacuum (...) solutions in general relativity, and for the issue of quantising gravity, are briefly examined. (shrink)

It is argued that Minkowski space-time cannot serve as the deep structure within a ``constructive'' version of the special theory of relativity, contrary to widespread opinion in the philosophical community.

Paraconsistent logic is an area of philosophical logic that has yet to find acceptance from a wider audience. The area remains, in a word, disreputable. In this essay, we try to reassure potential consumers that it is not necessary to become a radical in order to use paraconsistent logic. According to the radicals, the problem is the absurd classical account of contradiction: Classically inconsistent sets explode only because bourgeois classical semantics holds, in the face of overwhelming evidence to the contrary, (...) that both A and ∼ A cannot simultaneously be true! We suggest (more modestly) that there is, at least sometimes, something else worth preserving, even in an inconsistent, unsatisfiable premise set. In this paper we present, in a new guise, a very general version of this “preservationist” approach to paraconsistency. (shrink)