For stakeholders, such as investors and lenders, to appropriately assess a company's financial performance, the reported accounting earnings must closely reflect the economic reality of the organization's financial activity throughout the reporting period. The degree to which reported earnings capture economic reality is called earnings quality. Managers have an ethical obligation to report high quality earnings to interested stakeholders in a timely matter. Accounting research has identified conditions within an organization, such as management compensation contracts and pending litigation that can (...) impact earnings quality. We extend this line of research by exploring whether another characteristic of an organization, gender diversity in senior management, influences the quality of reported earnings. Companies with more women in senior management are found to be more profitable and have higher stock returns after initial public offerings than those with fewer women in the management ranks. Our findings suggest that the improved bottom line for companies with more women senior executives is not produced through the management of earnings or lower quality earnings. Instead, earnings quality is positively associated with gender diversity in senior management. (shrink)

Drawing parallels between gender essentialism and cultural essentialism, I point to some common features of essentialist pictures of culture. I argue that cultural essentialism is detrimental to feminist agendas and suggest strategies for its avoidance. Contending that some forms of cultural relativism buy into essentialist notions of culture, I argue that postcolonial feminists need to be cautious about essentialist contrasts between "Western" and "Third World" cultures.

One widely accepted way of justifying universal access to health care is to argue that access to health care is necessary to ensure health, which is necessary to provide equality of opportunity. But the evidence on the social determinants of health undermines this argument.

Uma Narayan attempts to clarify what the feminist notion of the 'epistemic privilege of the oppressed' does and does not imply. She argues that the fact that oppressed 'insiders' have epistemic privilege regarding their oppression creates problems in dialogue with and coalitionary politics involving 'outsiders' who do not share the oppression, since the latter fail to come to terms with the epistemic privilege of the insiders. She concretely analyzes different ways in which the emotions of insiders can be inadvertantly (...) hurt by outsiders and suggests ways in which such problems can be minimized. (shrink)

A comprehensive analysis of all of Schmitt's major works--his books, articles & pamphlets from 1919 to 1950--presented in an arresting narrative form.

Anthropologists often claim to have understood an ethical outlook that they nevertheless believe is largely false. Some moral philosophers---e.g., Susan Hurley---argue that this claim is incoherent because understanding an ethical outlook necessarily involves believing it to be largely true. To reach this conclusion, they apply an argument of Donald Davidson’s to the ethical case. My central aim is to defend the coherence of the anthropologists’ claim against this argument.To begin with, I specify a candidate-language that contains a significant number of (...) alien thick descriptions. A thick description is a term that has both descriptive and evaluative content, e.g., “courageous.” I then argue that, because of its alien thick descriptions, this candidate-language cannot be interpreted by someone who adheres to the strictures of Davidson’s account of interpretation. To complete my criticism, I demonstrate that the meaningfulness of this candidate-language cannot be impugned on Davidson’s own terms. This involves showing that an interpreter’s correctly assigning truth-conditions, expressed in her own language, to sentences featuring alien thick descriptions is consistent with her believing those sentences to be false. (shrink)

There is a dearth of business ethics research on family firms, despite the importance of such firms to the US economy. We answer Vazquez’s call to examine the intersection of family-firm research and business ethics, by investigating whether external auditors assess higher risk of fraud in family firms. We test the contradictory predictions of two dominant theoretical perspectives in family-firm research—entrenchment theory and alignment theory. We conduct an experiment with highly experienced external audit professionals, who assess the risk of fraud (...) and make client acceptance decisions for family firms versus non-family firms with different strength of corporate governance: strong versus weak audit committees. We find that auditors assess the risk of fraud as higher for family firms than for non-family firms, consistent with the predictions of entrenchment theory. Auditors are also less likely to make client acceptance recommendations for family firms. The strength of the AC moderates the family-firm effect, whereby auditors assess family firms with weak ACs to have the highest fraud risk and to be the least desirable audit clients. Our findings suggest that auditors perceive more severe agency conflicts to be present in family firms than in non-family firms, consistent with entrenchment theory, according to which family members may behave opportunistically to extract rents and potentially expropriate the firm’s resources at the expense of minority shareholders. (shrink)

Reasons can interact in a variety of ways to determine what we ought to do. For example, I might face a choice of whether to work on this paper or socialize with friends. And it might be that the only relevant reason to work on this paper is that I have a deadline coming up soon and that the only relevant reason to socialize is that it is relaxing. In this case, whether I ought to work on the paper or (...) ought to stay at home is determined by which of these reasons is stronger. (shrink)

_Dislocating Cultures_ takes aim at the related notions of nation, identity, and tradition to show how Western and Third World scholars have misrepresented Third World cultures and feminist agendas. Drawing attention to the political forces that have spawned, shaped, and perpetuated these misrepresentations since colonial times, Uma Narayan inspects the underlying problems which "culture" poses for the respect of difference and cross-cultural understanding. Questioning the problematic roles assigned to Third World subjects within multiculturalism, Narayan examines ways in which (...) the flow of information across national contexts affects our understanding of issues. _Dislocating Cultures_ contributes a philosophical perspective on areas of ongoing interest such as nationalism, post-colonial studies, and the cultural politics of debates over tradition and "westernization" in Third World contexts. (shrink)

This paper argues against the unity of the virtues, while trying to salvage some of its attractive aspects. I focus on the strongest argument for the unity thesis, which begins from the premise that true virtue cannot lead its possessor morally astray. I suggest that this premise presupposes the possibility of completely insulating an agent’s set of virtues from any liability to moral error. I then distinguish three conditions that separately foreclose this possibility, concentrating on the proposition that there is (...) more to morality than virtue alone—that is, not all moral considerations are ones to which some virtue is characteristically sensitive. If the virtues are not unified, the situationist critique of virtue ethics also turns out to be more difficult to establish than some have supposed. (shrink)

According to the standard view of informed consent, a prospective subject's consent to participate in a research study is invalid if the individual fails to comprehend the information about the study standardly disclosed to him. I argue that this involves three mistakes. First, the standard view confuses an ethical aspiration with a minimum ethical standard. Second, it assigns the entire responsibility for producing comprehension in study participants to the investigators. Most importantly, the standard view requires the termination of many otherwise (...) perfectly ethical research studies. This last conclusion follows from appreciating a pervasive phenomenon that is known as the "therapeutic misconception." I argue that a prospective subject's consent to participate in research can be perfectly valid even if he or she does not comprehend the information that investigators are required to disclose. Furthermore, I explain that this alternative view does not in the least compromise the vital goal of ensuring the protection of subjects in research. (shrink)

This book discusses Locke's theory of property from both a critical and an interpretative standpoint. The author first develops a comprehensive interpretation of Locke's argument for the legitimacy of private property, and then examines the extent to which the argument is really serviceable in defense of that institution. He contends that a purified version of Locke's argument--one that adheres consistently to the logic of Locke's text while excluding considerations extraneous to his logic--actually does establish the legitimacy of a form of (...) private property. This version, which is both defensible in contemporary, secular terms and is, essentially, egalitarian, should provoke a reassessment of the nature of Locke's relevance to contemporary discussions of distributive justice. (shrink)

Huey P. Newton remains one the left’s intellectual enigmas. Although lauded for being the leader of the Black Panther Party, Newton is relatively unacknowledged as an intellectual. This article challenges the neglect of Newton’s thought by shedding light on his theory of empire, and the present-day value of returning to his thought. The article centres on how Newton’s critique of what he called ‘reactionary intercommunalism’ prefigures many of the elements found in the work of Hardt and Negri on empire. This (...) comparison will be used to show how Newton not only foresaw elements of the rise of contemporary neoliberal globalization, but also offered an idea of political solidarity and revolutionary politics for such a context. The article concludes by highlighting how Newton’s ideas about the need for a war of position based on ‘survival pending revolution’ presents a more theoretically and empirically salient conceptualization of resistance than his successors. (shrink)

I point to a colonial care discourse that enabled colonizers to define themselves in relationship to "inferior" colonized subjects. The colonized, however, had very different accounts of this relationship. While contemporary care discourse correctly insists on acknowledging human needs and relationships, it needs to worry about who defines these often contested terms. I conclude that improvements along dimensions of care and of justice often provide "enabling conditions" for each other.

This paper continues a debate among philosophers concerning the implications of situationist experiments in social psychology for the theory of virtue. In a previous paper (2002), I argued among other things that the sort of character trait problematized by Hartshorne and May's (1928) famous study of honesty is not the right sort to trouble the theory of virtue. Webber (2006) criticizes my argument, alleging that it founders on an ambiguity in "cross-situational consistency" and that Milgram's (1974) obedience experiment is immune (...) to the objections I levelled against Hartshorne and May. Here I respond to his criticisms. The most important error in Webber's argument is that it overlooks a distinction between "one time performance" experiments and "iterated trial" experiments. I explain why the former cannot begin to trouble the theory of virtue. CiteULike Connotea Del.icio.us What's this? (shrink)

Volume 19, Issue 5, May 2019, Page 38-40.

Gopal Sreenivasan, 201 West Duke Building, Box 90743, Durham NC USA 27708. Email: gopal.sreenivasan{at}duke.edu ' + u + '@ ' + d + ' '/ /- ->This paper reviews the epidemiological debate between the relative income hypothesis and the absolute income hypothesis. The dispute between these rival hypotheses has to do with whether an adequate account of the relationship between income and life expectancy requires the definition of ‘income’ to include any comparative element. I discuss the evidence offered (...) for the relative hypothesis, as well as two important criticisms that have been levelled against this evidence. I also offer some critical reflections on the debate from a philosophical standpoint concerned with the ethics of population health. Both hypotheses agree that a redistribution of income towards the worst off will improve their life expectancy. CiteULike Connotea Del.icio.us What's this? (shrink)

In this article, I explore some advantages of viewing well-being in terms of an individual's health status. Principally, I argue that this perspective makes it easier to establish that rich countries at least have an obligation to transfer 1 percent of their GDP to poor countries. If properly targeted at the fundamental determinants of health in developing countries, this transfer would very plausibly yield a disproportionate `bang for the buck' in terms of individual well-being. This helps to explain how the (...) obligation can be both light enough in its burden on the rich to avoid being `too demanding' and yet also bountiful enough in its effects to be worthy of the status of a `minimum obligation'. The advantages I enunciate are particularly relevant to establishing an obligation in the context of a non-ideal theory of international justice, which aims to set interim targets for practical action before an ideal theory has been settled. Key Words: health • international justice • foreign aid • determinants of health • non-ideal theory. (shrink)

The book, ‘The Crisis of World and Krishna Pure Monism: A Long Essay’, is more a cathartics of the crisis of world as viewed from the plane of Krishna pure monism than critique of hither to development of idea and philosophy. It sees a correlation of the crisis of world in praxis of objectification of subject, undermining of the knowledge and violation of Krishna pure monism-one has become all and inherence of knowledge. If objectification of subject is juxtaposed with resultant (...) objectification of women, nature, ‘other’, knowledge and idea or Reason or Dharma, it would certainly validate the hypothesis of the essay. The main hypothesis of the essay is as to how objectification of subject on the plane of sciencitization of philosophy and violation of Krishna pure monism-one has become all and inherent knowledge and , and its subversion by muses have led to the crisis of world. The objectification of subject or consciousness or spirit in sciences seems to be cause and effect of objectification of the Woman, Nature, Other, Knowledge and Reason or Idea or Dharma. When one has become all or creator has become creation, the plurality and difference is transitory which appear to have been assigned the permanent value. The transitory value has been given permanence, while the permanent has been dislodged from discourse, conveniently tucked to the abstract. This seems to be real narrative of the crisis of the world. -/- . (shrink)

This book argues that John Dewey should be read not as a 'local' American thinker but rather as a philosopher of globalisation. Although his work is rooted in late-nineteenth and early twentieth century America, its principal concern is with the role of the United States in a globalised world. Tracing Dewey's emergence as a global democrat through an examination of his work from The Public and Its Problems (1927) onward, the book shows how he sets out an evolutionary form of (...) global and national democracy, one that has not been fully appreciated even by contemporary scholars of pragmatism. In returning to and recovering this neglected dimension of Dewey's political philosophy, the book highlights how his insights about globalisation and democracy can inform present theoretical debates. (shrink)

This paper examines the implications of certain social psychological experiments for moral theory—specifically, for virtue theory. Gilbert Harman and John Doris have recently argued that the empirical evidence offered by ‘situationism’ demonstrates that there is no such thing as a character trait. I dispute this conclusion. My discussion focuses on the proper interpretation of the experimental data—the data themselves I grant for the sake of argument. I develop three criticisms of the anti-trait position. Of these, the central criticism concerns three (...) respects in which the experimental situations employed to test someone's character trait are inadequate to the task. First, they do not take account of the subject's own construal of the situation. Second, they include behaviour that is only marginally relevant to the trait in question. Third, they disregard the normative character of the responses in which virtue theory is interested. Given these inadequacies in situationism's operationalized conception of a ‘character trait’, I argue that situationism does not really address the proposition that people have ‘character traits’, properly understood. A fortiori, the social psychological evidence does not refute that proposition. I also adduce some limited experimental evidence in favour of character traits and distil two lessons we can nevertheless learn from situationism. (shrink)

A speech perception experiment provides evidence that the linguistic relationship between words affects the discrimination of their talkers. Listeners discriminated two talkers' voices with various linguistic relationships between their spoken words. Listeners were asked whether two words were spoken by the same person or not. Word pairs varied with respect to the linguistic relationship between the component words, forming either: phonological rhymes, lexical compounds, reversed compounds, or unrelated pairs. The degree of linguistic relationship between the words affected talker discrimination in (...) a graded fashion, revealing biases listeners have regarding the nature of words and the talkers that speak them. These results indicate that listeners expect a talker's words to be linguistically related, and more generally, indexical processing is affected by linguistic information in a top-down fashion even when listeners are not told to attend to it. (shrink)

A novel approach to the crucial role emotion plays in virtuous action What must a person be like to possess a virtue in full measure? What sort of psychological constitution does one need to be an exemplar of compassion, say, or of courage? Focusing on these two examples, Emotion and Virtue ingeniously argues that certain emotion traits play an indispensable role in virtue. With exemplars of compassion, for instance, this role is played by a modified sympathy trait, which is central (...) to enabling these exemplars to be reliably correct judges of the compassionate thing to do in various practical situations. Indeed, according to Gopal Sreenivasan, the virtue of compassion is, in a sense, a modified sympathy trait, just as courage is a modified fear trait. While he upholds the traditional definition of virtue as a species of character trait, Sreenivasan discards other traditional precepts. For example, he rejects the unity of the virtues and raises new questions about when virtue should be taught. Unlike orthodox virtue ethics, moreover, his account does not aspire to rival consequentialism and deontology. Instead Sreenivasan repudiates the ambitions of virtue imperialism. Emotion and Virtue makes significant contributions to moral psychology and the theory of virtue alike. (shrink)

Many feminists of color have demonstrated the need to take into account differences among women to avoid hegemonic gender-essentialist analyses that represent the problems and interests of privileged women as paradigmatic. As feminist agendas become global, there is growing feminist concern to consider national and cultural differences among women. However, in attempting to take seriously these cultural differences, many feminists risk replacing gender-essentialist analyses with culturally essentialist analyses that replicate problematic colonialist notions about the cultural differences between "Western culture" and (...) "non-Western cultures" and the women who inhabit them (Narayan 1998). Seemingly universal essentialist generalizations about "all women" are replaced by culture-specific essentialist generalizations that depend on totalizing categories such as "Western culture,' "non-Western cultures," "Indian women," and "Muslim women." The picture of the "cultures" attributed to these groups of women remains fundamentally essentialist, depicting as homogeneous groups of heterogeneous peoples whose values, ways of life, and political commitments are internally diverge. (shrink)

This volume explores the relationship between experience and theory in Indian social sciences in the form of a dialogue. It focuses on questions of Dalit experience and untouchability. While Gopal Guru argues that only those who have lived lives as subalterns can represent them accurately, Sundar Sarukkai feels that people located outside the community can also represent them. Thematically divided into five sections, the first discusses the problems associated with theory in the social sciences in the Indian context. The (...) next makes inquiries into the nature of personal and collective experience. The third explores the larger connection between ethics and theory in India, both in the natural and social sciences. The fourth examines the ontological and epistemological nature of experience itself and the politics of experience, and the last focuses on the experience and theory of experience in India. The authors invoke the image of a cracked mirror to suggest a more complex and distorted relation between experience and theory."--Publisher's website. (shrink)

The essays in this volume bring to their focuses on philosophical issues the new angles of vision created by the multicultural, global, and postcolonial feminisms that have been developing around us.

An in-depth analysis of earlier work for sustainable development has revealed that well-intentioned and rigorous efforts globally towards achieving sustainability have at best achieved marginal results. The problem appears to be certain inherent contradictions within the contemporary paradigm of development. The article explores these unaddressed contradictions and argues that the present model of development is fundamentally incapable of resolving the prevalent problems of contemporary times. Hence, a strong need is felt to relook at sustainability more fundamentally and work towards a (...) paradigm shift. Such a shift in the paradigm of development would put emphasis on sustainable consumption—a shift from sense gratification to actual human happiness and from treating nature as a resource for consumption to appreciating the inherent balance based on interconnectedness in nature. (shrink)

This paper offers four arguments against a moral human right to health, two denying that the right exists and two denying that it would be very useful (even if it did exist). One of my sceptical arguments is familiar, while the other is not.The unfamiliar argument is an argument from the nature of health. Given a realistic view of health production, a dilemma arises for the human right to health. Either a state's moral duty to preserve the health of its (...) citizens is not justifiably aligned in relation to the causes of health or it does not correlate with the human right to health. It follows that no one holds a justified moral human right to health against the state.Education and herd immunity against infectious disease both illustrate this dilemma. In the former case, the state's moral duty correlates with the human right to health only if it demands too much from a cause of health; and in the latter, only if it demands nothing from a cause of health (that is, too little). (shrink)

Quelle est la signification historique de l’implosion du néolibéralisme, moins de vingt ans après l’effondrement de l’Union soviétique? Une hypothèse troublante vient à l’esprit. On sait que l’URSS est parvenue au sommet de sa puissance dans les années 1970, juste avant de s’enfoncer dans une spirale de retranchement, de dérive et d’effondrement. Se pourrait-il, par une de ces bonnes vieilles ironies de l’histoire, qu’un revers de fortune comparable guette la superpuissance occidentale? Après tout, on peut voir une forme d’unité des (...) contraires dans l’opposition entre un capitalisme débridé et les économies industrielles planifiées de l’ancien COMECON. La dépression qui s’annonce révélera peut-être que les statistiques économiques nationales de la période de l’économie des bulles étaient des fictions assez comparables à celles qui avaient cours dans le vieux système soviétique. (shrink)

On the tenets of Sankhya philosophy in the light of Vijnanabhiksu's bhāṣya and Yoga varttika.