The process by which auditors consider fraud risk in assessing management’s motivation and character remains under-addressed. This is problematic given the rising tide of narcissism, as well as recent research documenting that both self- and other-perceptions of narcissism influence an array of judgments. While a skeptical attitude is fundamental to the auditor’s gatekeeper role, it remains unclear how auditors form and act on perceptions of client narcissism. With a large sample of experienced accountants as participants, we leverage insights from current (...) narcissism and perceiver effects research to predict (and find) that auditor skepticism responds in a divergent manner to both the auditor’s (1) own antagonistic versus agentic narcissism and (2) perceptions of the client’s antagonistic and agentic narcissism. We discuss the observed opposing behavioral externalities related to these distinct forms of grandiose narcissism, particularly in dynamic interactions between clients and auditors. (shrink)

Public accounting firms must balance conflicting goals, including returning a profit for their owners (commercialism) and serving the public interest (professionalism). However, little is known about how these firms address this conflict and how it impacts financial performance. This study examines how accounting firms identify themselves in their mission statements through communicating their commercial or professional orientation. Our results suggest mission statements vary based on the service line from which accounting firms derive the majority of their revenue and firm size. (...) The mission statements of Tax and Management Advisory Services-dominant firms include more references to the commercial aspects of the public accounting enterprise, while Auditing and Accounting firms focus more on the professional aspects. Additionally, smaller (_larger_) firms are more likely to have mission statements that use language consistent with a professional (_commercial_) identity. We also find that commercialism-oriented components are positively associated with firm revenue growth and professionalism-oriented components are associated with lower revenue generation. We contribute to the mission statement literature by highlighting the association between mission statements and firm performance and to the accounting literature by providing empirical evidence of the role of mission statements in establishing the tone at the top of public accounting firms. (shrink)

What role have experiments played, and should they play, in physics? How does one come to believe rationally in experimental results? The Neglect of Experiment attempts to provide answers to both of these questions. Professor Franklin's approach combines the detailed study of four episodes in the history of twentieth century physics with an examination of some of the philosophical issues involved. The episodes are the discovery of parity nonconservation in the 1950s; the nondiscovery of parity nonconservation in the 1930s, when (...) the results of experiments indicated, at least in retrospect, the symmetry violation, but the significance of those results was not realized; the discovery and acceptance of CP symmetry; and Millikan's oil-drop experiment. Franklin examines the various roles that experiment plays, including its role in deciding between competing theories, confirming theories, and calling fo new theories. The author argues that one can provide a philosophical justification for these roles. He contends that if experiment plays such important roles, then one must have good reason to believe in experimental results. He then deals with deveral problems concerning such reslults, including the epistemology of experiment, how one comes to believe rationally in experimental results, the question of the influence of theoretical presuppositions on results, and the problem of scientific fruad. This original and important contribution to the study of the philosophy of experimental science is an outgrowth of many years of research. Franklin brings to this work more than a decade of experience as an experimental high-energy physicist, along with his significant contributions to the history and philosophy of science. (shrink)

What are the forces shaping the future of international green politics? This book provides an objective account of the basis of green arguments and their social and political implications. It offers a clear overview of the most pressing environmental threats.

Wigner famously referred to the `unreasonable effectiveness' of mathematics in its application to science. Using Wigner's own application of group theory to nuclear physics, I hope to indicate that this effectiveness can be seen to be not so unreasonable if attention is paid to the various idealising moves undertaken. The overall framework for analysing this relationship between mathematics and physics is that of da Costa's partial structures programme.

This book is a fresh examination of Thucydides' treatment of Alcibiades in his History of the Peloponnesian War, Alcibiades' significance in the History, and his relation to Thucydides' political themes.

Thirty years after the conference that gave rise to The Structure of Scientific Theories, there is renewed interest in the nature of theories and models. However, certain crucial issues from thirty years ago are reprised in current discussions; specifically: whether the diversity of models in the science can be captured by some unitary account; and whether the temporal dimension of scientific practice can be represented by such an account. After reviewing recent developments we suggest that these issues can be accommodated (...) within the partial structures formulation of the semantic or model-theoretic approach. (shrink)

When do descriptive regularities become prescriptive norms? We examined children's and adults' use of group regularities to make prescriptive judgments, employing novel groups that engaged in morally neutral behaviors. Participants were introduced to conforming or non-conforming individuals. Children negatively evaluated non-conformity, with negative evaluations declining with age. These effects were replicable across competitive and cooperative intergroup contexts and stemmed from reasoning about group regularities rather than reasoning about individual regularities. These data provide new insights into children's group concepts and have (...) important implications for understanding the development of stereotyping and norm enforcement. (shrink)

Stein once urged us not to confuse the means of representation with that which is being represented. Yet that is precisely what philosophers of science appear to have done at the meta-level when it comes to representing the practice of science. Proponents of the so-called ‘syntactic’ view identify theories as logically closed sets of sentences or propositions and models as idealised interpretations, or ‘theoruncula, as Braithwaite called them. Adherents of the ‘semantic’ approach, on the other hand, are typically characterised as (...) taking them to be families of models that are set-theoretic, according to Suppes and others, or abstract, as Giere has argued. da Costa and French (Science and Partial Truth. OUP, Oxford, 2003) suggested that we should refrain from ontological speculation as to the nature of scientific theories and models and focus on their appropriate representation for various purposes within the philosophy of science. Such an approach allows both linguistic and non-linguistic resources to play their appropriate role (see also French and Saatsi, Philosophy of Science, Proceedings of the 2004 PSA Meeting, 78:548–559, 2006) and can be supported by recent case studies illustrating the heterogeneity of scientific practice. My aim in this paper is to further develop this ‘quietist’ view, and to indicate how it offers a fruitful way forward for the philosophy of science. (shrink)

Cutting a cake, dividing up the property in an estate, determining the borders in an international dispute - such problems of fair division are ubiquitous. Fair Division treats all these problems and many more through a rigorous analysis of a variety of procedures for allocating goods, or deciding who wins on what issues, when there are disputes. Starting with an analysis of the well-known cake-cutting procedure, 'I cut, you choose', the authors show how it has been adapted in a number (...) of fields and then analyze fair-division procedures applicable to situations in which there are more than two parties, or there is more than one good to be divided. In particular they focus on procedures which provide 'envy-free' allocations, in which everybody thinks he or she has received the largest portion and hence does not envy anybody else. They also discuss the fairness of different auction and election procedures. (shrink)

What can the art of living after Foucault contribute to ethics in relation to the mediation of human existence by technology? To develop the relation between technical mediation and ethics, firstly the theme of technical mediation is elaborated in line with Foucault’s notion of ethical problematization. Every view of what technology does to us at the same time expresses an ethical concern about technology. The contemporary conception of technical mediation tends towards the acknowledgement of ongoing hybridization, not ultimately good or (...) bad but ambivalent, which means for us the challenge of taking care of ourselves as hybrid beings. Secondly, the work of Foucault provides elements for imagining this care for our hybrid selves, notably his notions of freedom as a practice and of the care of the self. A conclusions about technical mediation and ethics is that whereas the approaches of the delegation of morality to technology by Latour and mediated morality by Verbeek see technical mediation of behavior and moral outlook as an answer in ethics, this should rather be considered the problem that ethics is about. (shrink)

The literature on the politics of science and on science policy is dominated by information about large and highly industrialized countries. For example, models of the different forms of science policy administration and management tend to derive from French, U.S., and British exemplars. Yet in the mid-1990s there is a growing number of small nations, all of which are seeking to harness research communities to the cause of socioeconomic development, while still extracting "value for money" from science budgets. This article (...) uses the case study approach—focusing on the political economy of the politics of science in the Irish Republic, chiefly since the 1950s-to analyze the problems faced by science policy agencies and the scientific community in small nations. The study offers analogies and possible insights into the politics of research policy in other small nations ; it also aims to throw light on emerging research policy trends even in bigger countries as the "bargain" between the funders and the performers of research becomes more and more explicit and increasingly subject to economic justifications. (shrink)

Howard argues that the existence of unitarily inequivalent representations in Quantum Field Theory presents a problem for structural realism in this context. I consider two potential ways round this problem: 1), follow Wallace in adopting the 'naive' Lagrangian form of QFT with cut-offs; 2), adapt Ruetsche's 'Swiss Army Knife' approach. The first takes us into the current debate between Wallace and Fraser on conventional vs. algebraic QFT. The second involves consideration of the role of inequivalent representations in understanding spontaneous symmetry (...) breaking and quantum statistics. In both cases, I suggest, the structural realist has sufficient room to manoeuvre. (shrink)

While the focus on business ethics is increasing in business school curricula, there has been little systematic scholarly research on the forces which bring about ethical behavior. This article is intended as a first step toward that research by creating a catalogue of hypotheses concerning the efficacy of corporate codes of ethics. The hypotheses are drawn from studies of compliance with law and court decisions and theories of legitimacy, authority, public policy making and individual behavior. Hypotheses are proposed based on (...) the structure of the organization, the source of the code of ethics within the organization, the content of the code, sanctions for noncompliance, protections for refusal to engage in unethical behavior, and rewards for compliance. (shrink)

Richard Rorty’s writings have long frustrated scholars of classical American philosophy. Robert Brandom’s recent engagements with the history of pragmatism have been met with similar disdain. This essay draws on Larry A. Hickman’s theory of technology and tool-use to find a productive framework for thinking through these interpretations. Foregrounding the purposes that guide their readings, we may find value where many readers have seen only ignorance. This strategy does not embrace interpretive relativism, nor does it preclude all scholarly criticism, but (...) it instead promises a living and engaged approach to working with the history of philosophy. (shrink)

This article examines the presuppositions underlying Derrida's criticisms of Husserl's theory of expression, and philosophy of language generally. I argue that Derrida's claim that indication (and so the sign-function) is present at the heart of phenomenological "expression" is based on an unwarranted substitution of a Hegelian structure of reflection for Husserl's own phenomenological concept of reflection and evidence. I then criticize a different sort of unclarity in Husserl's analysis of the noetic and noematic relations between "expressive" (linguistic) and "preexpressive" sense. (...) The positions of John Caputo, Claude Evans, and Robert Sokolowski on these issues are discussed and evaluated. (shrink)

In 1928 Heidegger argued that the transcendental philosophy he had pursued in Being and Time needed to be completed by what he called “metontology.” This paper analyzes what this notion amounts to. Far from being merely a curiosity of Heidegger scholarship, the place occupied by “metontology” opens onto a general issue concerning the relation between transcendental philosophy and metaphysics, and also between both of these and naturalistic empiricism. I pursue these issues in terms of an ambiguity in the notion of (...) “grounding” in Being and Time and in the works of what I call Heidegger’s “metaphysical decade” , defending a phenomenological conception against what proves to be the illusory idea that metaphysical grounds are presupposed in such transcendental philosophy. (shrink)

ABSTRACTEmotional distractors can impair perception of subsequently presented targets, a phenomenon called emotion-induced blindness. Do emotional distractors lose their power to disrupt perception when appearing with increased frequency, perhaps due to desensitisation or enhanced recruitment of proactive control? Non-emotional tasks, such as the Stroop, have revealed that high frequency distractors or conflict lead to reduced interference, and distractor frequency appears to modulate attentional capture by emotional distractors in spatial attention tasks. But emotion-induced blindness is thought to reflect perceptual competition between (...) targets and emotional distractors, and it is unclear whether high frequency emotional stimuli cause less disruption at this relatively early stage of processing. In four experiments, participants searched streams of images for a rotated target image. A negative or neutral distractor appeared before the target, and their relative frequency was manipulated. Across all exper... (shrink)

According to the substantialist, substances should be regarded as the fundamental ontological category. It is substances that are the bearer of properties, that are causally efficacious and that compose the things we see and touch around us. Cumpa has argued that this metaphysics fits poorly with classical physics and Buonomo has extended this argument into the quantum realm. After reviewing their claims, I shall argue that simple reflection on the form of the Standard Model also undermines substantialism. I will then (...) explore Dasgupta’s qualitative factualism in this context before suggesting that modern physics does not compel us to adopt such a stance. The alternative is to adopt a form of structuralism which, although it may be rendered compatible with factualism, can also stand as a ‘third way’ between these stances. (shrink)

Louis de La Forge and the Development of Occasionalism: Continuous Creation and the Activity of the Soul STEVEN NADLER THE DOCTRINE OF DIVINE CONSERVATION is a dangerous one. It is not theologi- cally dangerous, at least not in itself. From the thirteenth century onwards, and particularly with the Summa Theologiae of St. Thomas, the notion of the continuous divine sustenance of the world of created things was, if not univer- sally accepted, a nonetheless common feature of theological orthodoxy, Chris- (...) tian and otherwise. Rather, the danger is philosophical in nature . The philosophical problem I am concerned with is not some logical incoherence at the heart of the doctrine; nor does it lie in any objections that can be raised against the arguments that, historically, have been given for the thesis that God, as a causa secundum esse, must continually act in order to conserve the world in being. The question I address -- and it is a pressing one for any seventeenth-century Cartesianmis whether the doctrine of divine conservation establishes too much. I believe that, under certain circumstances, it does, and that the ultimate ramifications of the doctrine for natural causality must be unacceptable to an orthodox Cartesian such as Louis de La Forge , perhaps the most strict follower of Descartes of the.. (shrink)

Somatic mutation plays a key role in transforming normal cells into cancerous cells. The analysis of cancer progression therefore requires the study of how point mutations and chromosomal mutations accumulate in cellular lineages. The spread of somatic mutations depends on the mutation rate, the number of cell divisions in the history of a cellular lineage, and the nature of competition between different cellular lineages. We consider how various aspects of tissue architecture and cellular competition affect the pace of mutation accumulation. (...) We also discuss the rise and fall of somatic mutation rates during cancer progression. BioEssays 26:291–299, 2004. © 2004 Wiley Periodicals, Inc. (shrink)

Antimicrobial resistance is one of the greatest public health crises of our time. The natural biological process that causes microbes to become resistant to antimicrobial drugs presents a complex social challenge requiring more effective and sustainable management of the global antimicrobial commons—the common pool of effective antimicrobials. This special issue of Health Care Analysis explores the potential of two legal approaches—one long-term and one short-term—for managing the antimicrobial commons. The first article explores the lessons for antimicrobial resistance that can be (...) learned from recent climate change agreements, and the second article explores how existing international laws can be adapted to better support global action in the short-term. (shrink)

Can the theory of conceptual spaces developed by Peter Gärdenfors and others be applied to moral issues? Martin Peterson argues that several moral principles can be construed as regions in a shared similarity space, but Kristin Shrader-Frechette and Gert-Jan Lokhorst question Peterson’s claim. They argue that the moral similarity judgments used to construct the space are underspecified and subjective. In this paper, we present new data indicating that moral principles can indeed be construed as regions in a multidimensional conceptual space (...) on the basis of moral similarity judgments. Four hundred and seventy-five students taking a course in engineering ethics completed a survey in which they were presented with ten cases featuring ethical issues related to technology and engineering. Participants were asked to judge the moral similarity of each pair of cases and to select which moral principle they believed should be applied for resolving the case. We used interval multidimensional scaling as well as individual differences scaling for analyzing the moral similarity judgments. Despite noteworthy individual variations in the judgments, the five moral principles included in the study were discernable in the aggregate multidimensional spaces, even for participants with no previous exposure to the principles. Participants tended to apply the same moral principles to cases rated as morally similar. Our overall conclusion is that moral similarity judgments, and their representation in multidimensional spaces, can help us identify moral principles that are relevant for assessing difficult moral choice situations. (shrink)

From a Kuhnian perspective, a paradigmatic revolution in management science will significantly improve our understanding of the business world and show practitioners (including managers and consultants) how to become much more effective. Without an objective measure of revolution, however, the door is open for spurious claims of revolutionary advance. Such claims cause confusion among scholars and practitioners and reduce the legitimacy of university management programs. Metatheoretical methods, based on insights from systems theory, provide new tools for analyzing the structure of (...) theory. Propositional analysis is one such method that may be applied to objectively quantify the formal robustness of management theory. In this chapter, I use propositional analysis to analyze different versions of a theory as it evolves across 1,500 years of history. This analysis shows how the increasing robustness of theory anticipates the arrival of revolution and suggests an innovative and effective way for scholars and practitioners to develop and evaluate theories of management. (shrink)

Bell’s theorem is purported to demonstrate the impossibility of a local “hidden variable” theory underpinning quantum mechanics. It relies on the well-known assumption of ‘locality’, and also on a little-examined assumption called ‘statistical independence’ (SI). Violations of this assumption have variously been thought to suggest “backward causation”, a “conspiracy” on the part of nature, or the denial of “free will”. It will be shown here that these are spurious worries, and that denial of SI simply implies nonlocal correlation between spacelike (...) degrees of freedom. Lorentz-invariant theories in which SI does not hold are easily constructed: two are exhibited here. It is conjectured, on this basis, that quantum-mechanical phenomena may be modeled by a local theory after all. (shrink)

This groundbreaking study explores the ways young Americans today understand right and wrong, how they think out their morality, and how they live it out. It describes contrasting ethical styles in the biblical, utilitarian, and personalist traditions of our culture; first, as they structured the conflict between mainstream and counterculture during the 1960s, and second, as they have shaped the transformation of these values in new religious movements since the early 1970s. Coupling descriptive ethics with interpretive sociology, this study pursues (...) biography and moral dialogue with sixties youth who participated in a charismatic Christian sect, a Zen Buddhist meditation center, and a human potential organization (est). It shows the significance of these movements for the adherents' changing ideas of their own identity; their relationships, sex roles, courtship, and marriage; and their politics and vision of society. It analyzes the cultural logic and the social location of their ideas, which break down, recombine, and find renewal in the course of conversion. (shrink)

Crucifixion and Death as Spectacle: Umayyad Crucifixion in Its Late Antique Context. By Sean W. Anthony. American Oriental Series, vol. 96. New Haven: American Oriental Society, 2014. Pp. x + 99. $39.50.