The FASB in its Conceptual Framework has set high principles in the ethics of standard-setting in accounting. This paper concentrates on what the FASB calls the cost/benefit constraint, i.e., the commitment to setting an accounting standard only when the benefits of the standard exceeds the costs of that standard toall stakeholders. This constraint is supposed to take precedence over other concerns, such as neutrality (freedom from bias) of account information.The major conclusion of this paper is that a conflict exists between (...) the FASB's commitment and its practice. There is no evidence that the FASB has always made a costs and benefits judgement with respect to proposed standards. In the cases when such a judgement is made, the FASB discounts social costs; therefore, it is not considering costs to all stakeholders. At the same time the FASB discounts social costs, it seems to have an undue concern for standards that do not increase the volatility of net income. The Conceptual Framework explicitly defines costs as the costs to society as a whole. (shrink)

This work-in-progress paper consists of four points which relate to the foundations and physical realization of quantum computing. The first point is that the qubit cannot be taken as the basic unit for quantum computing, because not every superposition of bit-strings of length n can be factored into a string of n-qubits. The second point is that the “No-cloning” theorem does not apply to the copying of one quantum register into another register, because the mathematical representation of this copying is (...) the identity operator, which is manifestly linear. The third point is that quantum parallelism is not destroyed only by environmental decoherence. There are two other forms of decoherence, which we call measurement decoherence and internal decoherence, that can also destroy quantum parallelism. The fourth point is that processing the contents of a quantum register “one qubit at a time” destroys entanglement. (shrink)

This white paper outlines the plans of the History Philosophy Culture Working Group of the Next Generation Event Horizon Telescope Collaboration.

This volume draws together leading theologians and Christian ethicists from across the globe to critically engage with and reflect upon Gerald McKenny, widely acknowledged as one of the most original and important Christian ethicists working today. The essays highlight the significance of McKenny's interventions with a range of important debates in contemporary theological ethics, ranging from analyses of the Protestant conception of grace to bioethics and medicine. The Ethics of Grace is the first volume to facilitate critical engagements with a (...) number of key themes in McKenny's work, not in the least his interpretation of Karl Barth. Among the contributions, Jennifer Herdt discusses McKenny's Barthian interest in the relationship between nature and grace; Angela Carpenter uses his Barthian understanding of grace and human action as a framework to discuss Jonathan Edwards; Stanley Hauerwas pushes McKenny's theology beyond Barth. Economic, political, and technological themes are also discussed in depth, for instance in Robert Song's chapter on the phenomenology of biotechnological enhancement. Reaching far beyond the work of Gerald McKenny, this multifaceted volume is a high-level resource for students and scholars of theological and philosophical ethics. (shrink)

This essay challenges the prevailing presumptions concerning the antithetical relationship between nonviolence and natural law. In conversation with the representative natural law positions offered by J. Daryl Charles and Jean Porter, I turn to the framing of the relationship between the new law and the natural law in Aquinas's "Treatise on Law" and appeal to the writings of John Howard Yoder and Stanley Hauerwas in order to argue that nonviolence can and should affirm natural law in some form if (...) it intends to claim to represent "the grain of the universe.". (shrink)

Fictionalist approaches to ontology have been an accepted part of philosophical methodology for some time now. On a fictionalist view, engaging in discourse that involves apparent reference to a realm of problematic entities is best viewed as engaging in a pretense. Although in reality, the problematic entities do not exist, according to the pretense we engage in when using the discourse, they do exist. In the vocabulary of Burgess and Rosen (1997, p. 6), a nominalist construal of a given discourse (...) is revolutionary just in case it involves a “reconstruction or revision” of the original discourse. Revolutionary approaches are therefore prescriptive. In contrast, a nominalist construal of a given discourse is hermeneutic just in case it is a nominalist construal of a discourse that is put forth as a hypothesis about how the discourse is in fact used; that is, hermeneutic approaches are descriptive. I will adopt Burgess and Rosen’s terminology to describe the two different spirits in which a fictionalist hypothesis in ontology might be advanced. Revolutionary fictionalism would involve admitting that while the problematic discourse does in fact involve literal reference to nonexistent entities, we ought to use the discourse in such a way that the reference is simply within the pretense. The hermeneutic fictionalist, in contrast, reads fictionalism into our actual use of the problematic discourse. According to her, normal use of the problematic discourse involves a pretense. According to the pretense, and only according to the pretense, there exist the objects to which the discourse would commit its users, were no pretense involved. My purpose in this paper is to argue that hermeneutic fictionalism is not a viable strategy in ontology. My argument proceeds in two steps. First, I discuss in detail several problematic consequences of any interesting application of hermeneutic fictionalism. Of course, if there is good evidence that hermeneutic fictionalism is correct in some cases, then some of these drastic consequences would have to be accepted.. (shrink)

Ivan Boh affirms and Robert Pasnau denies that William Heytesbury holds merely true belief to be sufficient for knowledge in the broad sense. I argue that Boh is correct and Pasnau is mistaken, and that there is a long-running orthodox medieval tradition agreeing with Heytesbury about the conditions for knowledge. I offer a hypothesis about the origins, continuance and demise of that medieval tradition, and some remarks about the tradition's significance.

In this classic collection of wide-ranging and interdisciplinary essays, Stanley Cavell explores a remarkably broad range of philosophical issues from politics and ethics to the arts and philosophy. The essays explore issues as diverse as the opposing approaches of 'analytic' and 'Continental' philosophy, modernism, Wittgenstein, abstract expressionism and Schoenberg, Shakespeare on human needs, the difficulties of authorship, Kierkegaard and post-Enlightenment religion. Presented in a fresh twenty-first century series livery, and including a specially commissioned preface, written by Stephen Mulhall, illuminating (...) its continuing importance and relevance to philosophical enquiry, this influential work is now available for a new generation of readers. (shrink)

Keine ausführliche Beschreibung für "Existieren, Wahrsein und Verstehen" verfügbar.

“Shooting [or ‘guessing’] characters” was a game, and later a communication method, based on phonological analysis of Chinese syllables. Over time, it became used in a variety of ways, including as a teaching tool, a cipher, and a phonological writing aid for the less educated. The actual and proposed applications of one phonological game show that Chinese phonology did not just exist in books, but encompassed distinct non-written practices that were essential to its proliferation. Chinese phonology is generally studied as (...) a source for the history of the Chinese language, but it is also of interest for the history of cultural and intellectual life. (shrink)

Philosophical Papers, Volume 40, Issue 3, Page 421-438, November 2011.

Twaalf inheemse en religieuze leiders uit verschillende werelddelen spreken zich in dit boek uit over de heiligheid van de natuur. Hun eeuwenoude wijsheden inspireren ons om anders te gaan denken over onze omgang met alles wat leeft. Aan het woord komen de Groenlandse sjamaan Angakkorsuaq, de Amerikaanse indianenleider Chief Lane Jr., masaileider Mwarabu, de boeddhistische geestelijke Shih, de dichtende islamgeleerde Ur Rehman Chishti, orthodox rabbijn Slifkin, Maya-priester Sac Coyoy, hindoe-prins Jhala, Aztekenleider Sanchez, leider van de Canadese Bear Clan Wawatie, bisschop (...) Smeets van Roermond en theoloog Valerio van Rochester Cathedral. 0Oeroude natuurwijsheden uit alle streken! (shrink)

This is a critical exposition and limited defence of a theory of first- person belief transiently held by Roderick Chisholm after giving up the early haecceity theory of Person and Object and before adopting the late self-attribution theory of The First Person. I reconstruct that 'middle' theory as involving what I call a 'hard-core' approach to de re belief and I rebut objections concerning epistemic supervenience and abnormal consciousness. In my rebuttals, I sketch a variant of the middle theory according (...) to which first- person belief essentially involves the believer's introspective acquaintance with herself. (shrink)

The practical guide provides advice on assessing whether existing ethics programmes are effective and culturally appropriate and developing and disseminating organisation-wide values and standards to take account of the many cultures in which a business operates, including training which is as culturally relevant to employees worldwide.

Among the many common criticisms of the Turing test, a valid criticism concerns its scope. Intelligence is a complex and multi-dimensional phenomenon that will require testing using as many different formats as possible. The Turing test continues to be valuable as a source of evidence to support the inductive inference that a machine possesses a certain kind of intelligence and when interpreted as providing a behavioural test for a certain kind of intelligence. This paper raises the novel criticism that the (...) Turing test represents an example of Goodhart’s Law operating in the field of artificial intelligence. As one measure towards the goal of creating genuinely intelligent machines, the Turing test must not be confused with the goal itself. Moreover, the Turing test ought to be augmented such that through its use additional evidence could be secured to support the strong inference that a machine, were it to pass the Turing Test, could think like a human. (shrink)

Der Mensch ist das Wesen, das sich zu seiner Vergänglichkeit, seiner Sterblichkeit und Endlichkeit verhält. Das führt ihn zu Selbstdeutungen unterschiedlichster Art, aber die Frage, die der Mensch sich in Anbetracht von Geburt, Liebe und Tod selbst ist, bleibt letztlich offen. Rainer Marten zeigt, wie literarische, theologische und philosophische Entwürfe, die Seins- und Lebensfrage zu beantworten, kritisch besehen Gestaltungen ihrer Unbeantwortbarkeit sind. Von der Antike bis in die Gegenwart haben Dichter, Theologen und Philosophen kraft ihrer poetischen Selbstauslegung an das Geheimnis (...) endlichen menschlichen Lebens gerührt. Es ist der Mensch, der sich zum einen auf seine Endlichkeit zu besinnen vermag und der zum anderen anfängt zu verstehen, dass er mehr ist, als er weiß und wissen kann. (shrink)

Von Heraklit und Parmenides, Platon und Aristoteles bis zu Kant und dem Deutschen Idealismus und daruber hinaus bis heute hat die Philosophie sich als filosofia a solo, nicht aber als filosofia in compagnia verstanden. Der Einzelne steht vor ihr, zu dem kein Zweiter und Dritter tritt. Der auf ihn gerichtete Blick ist ein denkender und zugunsten des Denkens wertender. Weil die Philosophie es am liebsten mit der reinen Geistigkeit halt, gilt ihr Vernunft als selbstgenugsam: Sie hat hinreichend mit sich selbst (...) zu tun. Sieht Philosophie in der Denkkraft den ganzen, weil, wie sie emphatisch sagt, den wahren und wesentlichen Menschen und somit sich selbst als das Humanum, dann ist der Weg beschritten, das Denken mit dem Zudenkenden einswerden zu lassen. Daraus erwachsen vielfaltige Spekulationen des innigsten geistigen Einsseins, sei es in der Einheit von Sein und Nichtsein oder von Gott und Mensch. Rainer Marten wendet sich in diesem Buch gegen den Vorrang des Einen und unternimmt es, die Zweiheit philosophisch auszuzeichnen: die Zweiheit von Tag und Nacht, die Zweiheit von Leben und Tod, die Zweiheit von Ungerechtigkeit und Gerechtigkeit sowie die Zweiheit von Mann und Frau. (shrink)

In his posthumously published Journals and Papers,, Kierkegaard boldly claimed, "Oh, once I am dead, Fear and Trembling alone will be enough for an imperishable name as an author. Then it will be read, translated into foreign languages as well. The reader will almost shrink from the frightful pathos in the book." Certainly, Fear and Trembling has been translated into foreign languages, and its fame has ensured Kierkegaard's place in the pantheon of Western philosophy. Today, however, most shrink from the (...) book not because of its frightful pathos but because of its fearsome impenetrability. In this first volume of a Reading Kierkegaard miniseries, Martens carefully unfolds the form and content of Kierkegaard's celebrated pseudonymous text, guiding and inviting the reader to embrace the challenge of wrestling with it to the end. Throughout, Martens demonstrates that Fear and Trembling is not merely a book that contains frightful pathos; it is also an entree into Kierkegaard's vibrant and polyphonic corpus that is nearly as restless as the faith it commends. (Publisher). (shrink)

This chapter examines the role of the Bible in the works of Soren Kierkegaard, explaining that Kierkegaard was so heavily indebted to the Bible that some critics considered him to be an expositor of Scripture. He used the Bible to obtain ideas for cultural criticism and literary images and tropes. The chapter argues that Kierkegaard cannot be ignored as a substantial participant within and contributor to the history of biblical interpretation, contending that he is personally and authorially inculturated in the (...) world of the Bible. (shrink)

From 1995 to 2013, Stanley Fish's provocative New York Times columns consistently generated passionate discussion and debate. In Think Again, he has assembled almost one hundred of his best columns into a thematically arranged collection with a substantial new introduction that explains his intention in writing these pieces and offers an analysis of why they provoked so much reaction. Some readers reported being frustrated when they couldn’t figure out where Fish, one of America’s most influential thinkers, stood on the (...) controversies he addressed in the essays—from atheism and affirmative action to plagiarism and postmodernism. But, as Fish says, that is the point. Opinions are cheap; you can get them anywhere. Instead of offering just another set of them, Fish analyzes and dissects the arguments put forth by different sides—in debates over free speech, identity politics, the gun lobby, and other hot-button topics—in order to explain how their arguments work or don’t work. In short, these are essays that teach you not what to think but how to think more clearly. Brief and accessible yet challenging, these essays provide all the hard-edged intellectual, cultural, and political analysis one expects from Fish. At the same time, the collection includes a number of revealing and even poignant autobiographical essays in which, as Fish says, "readers will learn about my anxieties, my aspirations, my eccentricities, my foibles, my father, and my obsessions—Frank Sinatra, Ted Williams, basketball, and Jews." Reflecting the wide-ranging interests of one of today's leading critics, this is Fish’s broadest and most engaging book to date. (shrink)

Submits a defense of the thesis that Thorstein Veblen formulated and applied to his analysis of human problems. Presents the belief that a knowledge of his philosophy will contribute to an understanding of his economic theories.