This paper reports the first empirical investigation of the hypothesis that epistemic appraisals form part of the structure of concepts. To date, studies of concepts have focused on the way concepts encode properties of objects and the way those features are used in categorization and in other cognitive tasks. Philosophical considerations show the importance of also considering how a thinker assesses the epistemic value of beliefs and other cognitive resources and, in particular, concepts. We demonstrate that there are multiple, reliably (...) judged, dimensions of epistemic appraisal of concepts. Four of these dimensions are accounted for by a common underlying factor capturing how well people believe they understand a concept. Further studies show how dimensions of concept appraisal relate to other aspects of concepts. First, they relate directly to the hierarchical organization of concepts, reflecting the increase in specificity from superordinate to basic and subordinate levels. Second, they predict inductive choices in category-based induction. Our results suggest that epistemic appraisals of concepts form a psychologically important yet previously overlooked aspect of the structure of concepts. These findings will be important in understanding why individuals sometimes abandon and replace certain concepts; why social groups do so, for example, during a “scientific revolution”; and how we can facilitate such changes when we engage in deliberate “conceptual engineering” for epistemic, social, and political purposes. (shrink)

A recent study has established that thinkers reliably engage in epistemic appraisals of concepts of natural categories. Here, five studies are reported which investigated the effects of different manipulations of category learning context on appraisal of the concepts learnt. It was predicted that dimensions of concept appraisal could be affected by manipulating either procedural factors or declarative factors. While known effects of these manipulations on metacognitive judgements such as category learning judgements and confidence at test were replicated, procedural factors had (...) no reliable effects on the dimensions of concept appraisal. Effects of declarative manipulations on some forms of concept appraisal were observed. (shrink)

This essay presents a careful interpretation of Adorno’s classical text The Essay as Form, published in 1958 as the introduction to his Notes on Literature. Since it thickly condenses many of Adorno’s general views, the Essay poses great hermeneutic challenges to readers. The paper, first, elaborates on the essay more broadly as a genre and identifies a spectrum between science and art each individual essay draws from to forge its particular hybridity. Second, the example is discussed as an epistemologically potent (...) trope oscillating between subsumption and singularity. This internal tension renders the example particularly qualified to serve as the conceptual basis on which interpretative themes in the essay can be discovered. Three lines of interpretation are suggested: poetological for the essay/ Essay’s definition, goal, and method; critical/dialectical for its treatment of concepts and in relation to content; and epistemic for the modern separation of art and science. The conclusion comes back to the issue of exemplarity. (shrink)

Why does the language of art commentary often seem so theoretically sophisticated while jargonistically empty? Introducing the puzzle of a computer generated artistic biography, this essay uses the sociological aesthetics of German theorist Arnold Gehlen to answer this question and account for the ‘algorithmic example.’ Since art commentary deals with the translation of images into words, the first section discusses the tradition of ekphrasis and isolates three developments – professionalization, marketization, abstraction – in its conditions of production. Emphasizing the ‘crisis (...) of ekphrasis,’ set off by non-representational art, the essay continues with its key witness Arnold Gehlen. Adumbrating his approach of ‘philosophical anthropology,’ the article connects (t)his wider circle of thought to his aesthetic theory with the idea of modern and contemporary art’s “Kommentarbedürftigkeit” (need of commentary) in the center. The conclusion uses this concept, combines it with a linguistic argument concerning International Art English, and thus offers a critical explanation for and a pessimistic diagnosis of the language of art commentary today. (shrink)

The present essay discusses a notorious rhetoric means familiar to all scholars in the social sciences and humanities including philosophy: name-dropping. Defined as the excessive over-use of authoritative names, I argue that it is a pernicious practice leading to collective disorientation in spoken discourse. First, I discuss name-dropping in terms of informal logic as an ad verecundiam-type fallacy. Insofar this perspective proves to lack contextual sensitivity, name-dropping is portrayed in Goffman’s terms as a more general social practice. By narrowing down (...) the focus to social science and the humanities, the essay emphasizes its function of discursive legitimation. This view, I argue, is incomplete because it overlooks the basic mechanism beneath. Names not only provide legitimation of but also orientation in discourse. Consequently, two tipping points—detour and disorientation—are proposed as benchmarks for it to become problematic. The conclusion re-widens the argument’s scope by suggesting questions for future inquiries. (shrink)

Name der Zeitschrift: Kierkegaard Studies Yearbook Jahrgang: 2013 Heft: 1 Seiten: 71-106.

Psychotherapy clients read two consumer-oriented brochures: a general brochure on psychology and a brochure on the topic of client-therapist intimacy. Half of the participants read the general brochure first and the brochure on client-therapist intimacy second, and half the participants did the reverse. Participants reported favorable reactions to the brochures, indicating they thought both should be made available to psychotherapy clients; that neither were too long, too sensitive, or too difficult to read; and that the brochures should be made available (...) early during the therapeutic process. After reading the client-therapist intimacy brochure, participants also showed some changes in Likert-type scores measuring attitudes regarding intimate contact between clients and therapists. Although participants were more negative about issues of sexual misconduct after reading the client-therapist intimacy brochure, they did not indicate a decrease in trust of therapists, nor did they indicate a greater likelihood of filing a false complaint. We concluded that therapists' reservations about presenting clients with factual information regarding therapist sexual exploitation of clients are not empirically founded. (shrink)

Early versions of satellite and radiosonde datasets suggested that the tropical surface had warmed more than the troposphere, while climate models consistently showed tropospheric amplification of surface warming in response to human-caused increases in greenhouse gases. We revisit such comparisons here using new observational estimates of surface and tropospheric temperature changes. We find that there is no longer a serious discrepancy between modeled and observed trends in the tropics. Our results contradict a recent claim that all simulated temperature trends in (...) the tropical troposphere are inconsistent with observations. This claim was based on the use of older radiosonde and satellite datasets and on two methodological errors: the neglect of observational trend uncertainties introduced by interannual climate variability and application of an inappropriate statistical “consistency test”.This emerging reconciliation of models and observations has two primary explanations. First, because of changes in the treatment of buoy and satellite information, new surface temperature datasets yield slightly reduced tropical warming relative to earlier versions. Second, recently developed satellite and radiosonde datasets now show larger warming of the tropical lower troposphere. In the case of a new satellite dataset from remote sensing systems, enhancedRSS warming is due to an improved procedure of adjusting for inter-satellite biases. When the RSS-derived tropospheric temperature trend is compared with four different observed estimates of surface temperature change, the surface warming is invariably amplified in the tropical troposphere, consistent with model results. Even if we use data from a second satellite dataset with smaller tropospheric warming than in remote sensing systems RSS, observed tropical lapse rates are not significantly different from those in all model simulations.Our results contradict a recent claim that all simulated temperature trends in the tropical troposphere and in tropical lapse rates are inconsistent with observations. This claim was based on the use of older radiosonde and satellite datasets and on two methodological errors: the neglect of observational trend uncertainties introduced by interannual climate variability and application of an inappropriate statistical “consistency test”. (shrink)

Volume 20, Issue 5, June 2020, Page 72-74.

We explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives (e.g., Johnson, R. and D. Greening: 1999, Academy of Management Journal 42(5), 564-578; Kane, E. J.: 2002, Journal of Banking and Finance 26, 1919-1933.). We examine the association between executive compensation and corporate social responsibility (CSR) for 77 Canadian firms using three key components of executives' compensation structure: salary, bonus, and stock options. Similar to prior research (McGuire, J., (...) S. Dow and K. Argheyd: 2003, Journal of Business Ethics 45(4), 341-359), we measure three different aspects of CSR, which include Total CSR as well as CSR Strengths and CSR Weaknesses. CSR Strengths and CSR Weaknesses capture the positive and negative aspects of CSR, respectively. We find significant positive relationships between: (1) Salary and CSR Weaknesses, (2) Bonus and CSR Strengths, (3) Stock Options and Total CSR; and (4) Stock Options and CSR Strengths. Our findings suggest the importance of the structure of executive compensation in encouraging socially responsible actions, particularly for larger Canadian firms. This in turn suggests that executive compensation can be an effective tool in aligning executives' welfare with that of the "common good", which results in more socially responsible firms (Bebchuk, L., J. Fried and D. Walker: 2002, The University of Chicago Law Review 69, 751-846; Zalewski, D.: 2003, Journal of Economic Issues 37(2), 503-509). In addition, our findings suggest the importance of institutional context in influencing the association between executive compensation and CSR. Further implications for practice and research are discussed. (shrink)

In attempting to form rational personal probabilities by direct inference, it is usually assumed that one should prefer frequency information concerning more specific reference classes. While the preceding assumption is intuitively plausible, little energy has been expended in explaining why it should be accepted. In the present article, I address this omission by showing that, among the principled policies that may be used in setting one’s personal probabilities, the policy of making direct inferences with a preference for frequency information for (...) more specific reference classes yields personal probabilities whose accuracy is optimal, according to all proper scoring rules, in situations where all of the relevant frequency information is point-valued. Assuming that frequency information for narrower reference classes is preferred, when the relevant frequency statements are point-valued, a dilemma arises when choosing whether to make a direct inference based upon relatively precise-valued frequency information for a broad reference class, R, or upon relatively imprecise-valued frequency information for a more specific reference class, R*. I address such cases, by showing that it is often possible to make a precise-valued frequency judgment regarding R* based on precise-valued frequency information for R, using standard principles of direct inference. Having made such a frequency judgment, the dilemma of choosing between and is removed, and one may proceed by using the precise-valued frequency estimate for the more specific reference class as a premise for direct inference. (shrink)

It is well known that there are, at least, two sorts of cases where one should not prefer a direct inference based on a narrower reference class, in particular: cases where the narrower reference class is gerrymandered, and cases where one lacks an evidential basis for forming a precise-valued frequency judgment for the narrower reference class. I here propose (1) that the preceding exceptions exhaust the circumstances where one should not prefer direct inference based on a narrower reference class, and (...) (2) that minimal frequency information for a narrower (non-gerrymandered) reference class is sufficient to yield the defeat of a direct inference for a broader reference class. By the application of a method for inferring relatively informative expected frequencies, I argue that the latter claim does not result in an overly incredulous approach to direct inference. The method introduced here permits one to infer a relatively informative expected frequency for a reference class R', given frequency information for a superset of R' and/or frequency information for a sample drawn from R'. (shrink)

Previous accounting ethics research berates auditors for ethical lapses that contribute to the failure of Andersen (e.g., Duska, R.: 2005, Journal of Business Ethics 57, 17–29; Staubus, G.: 2005, Journal of Business Ethics 57, 5–15; however, some of the blame must also fall on regulatory and professional bodies that exist to mitigate auditors’ ethical lapses. In this paper, we consider the ethical and economic context that existed and facilitated Andersen’s failure. Our analysis is grounded in Akerlof’s (1970, Quarterly Journal of (...) Economics August, 488–500) Theory of the Market for Lemons and we characterize the market for audit reports as a market for lemons. Consistent with Akerlof’s model, we consider the appropriateness of the countervailing mechanisms that existed at the time of Andersen’s demise that appeared to have effectively failed in counteracting Andersen’s ethical shortcomings. Finally, we assess the appropriateness of the remedies proposed by the Sarbanes–Oxley Act of 2002 (SOA) to ensure that similar ethical lapses will not occur in the future. Our analysis indicates that the SOA regulatory reforms should counteract some of the necessary conditions of the Lemons Model, and thereby mitigate the likelihood of audit failures. However, we contend that the effectiveness of the SOA critically depends upon the focus and attention of the␣Public Companies Accounting Oversight Board (PCAOB) towards assessing the ethical climates of public accounting firms. Assessments by the PCAOB of public accounting firm’s ethical climate are needed to sufficiently ensure that public accounting firms effectively promote and maintain audit quality in situations where unconscious bias or economic incentives may erode the public accounting firm’s independence. (shrink)

Розкрито сутність поняття «рейтинг». Доведено значущість рейтингової оцінки для суб’єктів фінансового ринку, зокрема для страхових компаній, потенційних страхувальників, інвесторів та кредиторів.

At its heart, The Dialectic of Counter-Enlightenment is a plea not to take doubt at its word—a plea for the return of a vanished philosophical intelligence..

Recent ideological positioning on the world stage has born a startling resemblance to a form of positioning within nursing theory – that of taking complex ideas, reducing them to a simplistic binary form, and uncritically adopting one half of that form. In some cases, this adoption of a binary position has led to a passionately held form of ‘othering’ that prohibits a healthy and critical engagement with ideas. As alluring as settling for the binary form may be – we argue (...) for holding binaries in tension as a catalyst for stimulating dialogue – reasoning and exploration of new ways of wrestling with the social and moral complexity of nursing. (shrink)

"Williams's masterful translation satisfies (at last!) a long-standing need. There are lots of good translations of Augustine's great work, but until now we have been forced to choose between those that strive to replicate in English something of the majesty and beauty of Augustine's Latin style and those that opt instead to convey the careful precision of his philosophical terminology and argumentation. Finally, Williams has succeeded in capturing both sides of Augustine's mind in a richly evocative, impeccably reliable, elegantly readable (...) presentation of one of the most impressive achievements in Western thought--Augustine's Confessions." --Scott MacDonald, Professor of Philosophy and Norma K. Regan Professor in Christian Studies, Cornell University. (shrink)

. This paper examines the association between long-term compensation and corporate social responsibility for 90 publicly traded Canadian firms. Social responsibility is considered to include concerns for social factors and the environment, 564-578; Kane, E. J., 341-359). Long-term compensation attempts to focus executives efforts on optimizing the longer term, which should direct their attention to factors traditionally associated with socially responsible executives. As hypothesized, we found a significant relationship between the long-term compensation and total CSR weakness as well as the (...) product/environmental weakness dimension of CSR. In addition, we found a marginally significant relationship between long-term compensation and total corporate responsibility. Our findings are that executives long-term compensation is associated with a firms environmental actions, and that firms that utilize long-term compensation are more likely to mitigate product/environment weaknesses than those that do not. Implications for practice and research are discussed. (shrink)

With the advent of legalized medical assistance in dying [MAiD] in Canada in 2016, nursing is facing intriguing new ethical and theoretical challenges. Among them is the concept of conscientious objection, which was built into the legislation as a safeguard to protect the rights of healthcare workers who feel they cannot participate in something that feels morally or ethically wrong. In this paper, we consider the ethical complexity that characterizes nurses' participation in MAiD and propose strategies to support nurses' moral (...) reflection and imagination as they seek to make sense of their decision to participate or not. Deconstructing the multiple and sometimes conflicting ethical and professional obligations inherent in nursing in such a context, we consider ways in which nurses can sustain their role as critically reflective moral agents within a context of a relational practice, serving the diverse needs of patients, families, and communities, as Canadian society continues to evolve within this new way of engaging with matters of living and dying. (shrink)

Auditors’ virtue comprises those qualities of character that manifest the ideals of the audit community (c.f., Maclntyre, 1984, After Virtue. (University of Notre Dame Press, Notre Dame)), and are instrumental in ensuring that auditors’ professional judgment is exercised according to a high moral standard (Thorne, 1998, Research on Accounting Ethics. (JAI Press, Greenwich, CT)). Nevertheless, the lack of valid and reliable quantitative measures of auditors’ virtue impedes research that furthers our understanding of how best to promote virtue in the (...) audit community. To address this gap, we develop two measures of auditors’ virtue. We report the results of the validity and reliability of the scales. In addition, we use the findings from the administration of these scales to professional accountants to refine and validate the theoretical characterization of virtues developed by Pincoffs (1986, Quandaries and Virtues. University Press of Kansas, Lawrence, KS) and Libby and Thorne (2004, Business Ethics Quarterly). In so doing, this study provides a foundation by which future audit research can study ways to ensure that auditors’ virtue is promoted throughout the audit community. (shrink)

Auditors' virtue comprises those qualities of character that manifest the ideals of the audit community ), and are instrumental in ensuring that auditors' professional judgment is exercised according to a high moral standard ). Nevertheless, the lack of valid and reliable quantitative measures of auditors' virtue impedes research that furthers our understanding of how best to promote virtue in the audit community. To address this gap, we develop two measures of auditors' virtue. We report the results of the validity and (...) reliability of the scales. In addition, we use the findings from the administration of these scales to professional accountants to refine and validate the theoretical characterization of virtues developed by Pincoffs and Libby and Thorne. In so doing, this study provides a foundation by which future audit research can study ways to ensure that auditors' virtue is promoted throughout the audit community. (shrink)

Ethics training has undergone dramatic changes in the past decade. Global business growth and increased technological change have played a role in the increasing sophistication and development of ethics programs and communication devices. These training initiatives are based on organizational ethical decision making theories and empirical research indicating the benefits of training in developing an ethical organizational culture. In this article, we discuss the issues important in developing effective ethics training, examine the goals and methods currently used in training, introduce (...) an ethics training behavioral simulation, and discuss its implementation and evaluation. (shrink)

R.I.G Hughes offers the first detailed and accessible analysis of the Hilbert-space models used in quantum theory and explains why they are so successful.

While the influence of emotion on individuals'' ethical decisions has been identified by numerous researchers, little is known about how emotions influence individuals'' ethical decision process. Thus, it is not clear whether different emotions promote and/or discourage ethical decision-making in the workplace. To address this gap, this paper develops a model that illustrates how emotion affects the components of individuals'' ethical decision-making process. The model is developed by integrating research findings that consider the two dimensions of emotion, arousal and feeling (...) state, into an applied cognitive-developmental perspective on the process of ethical decision-making. The model demonstrates that certain emotional states influence the individual''s propensity to identify ethical dilemmas, facilitate the formation of the individual''s prescriptive judgments at sophisticated levels of moral development, lead to ethical decision choices that are consistent with the individual''s prescriptive judgements, and promote the individual''s compliance with his or her ethical decision choices. In particular, the model suggests that individuals experiencing arousal and positive affect resolve ethical dilemmas in a manner consistent with more sophisticated cognitive moral structures. Implications for theory and practice are discussed. (shrink)

Cognitive moral development (CMD) theory has been accepted as a construct to help explain business ethics, social responsibility and other organizational phenomena. This article critically assesses CMD as a construct in business ethics by presenting the history and criticisms of CMD. The value of CMD is evaluated and problems with using CMD as one predictor of ethical decisions are addressed. Researchers are made aware of the major criticisms of CMD theory including disguised value judgments, invariance of stages, and gender bias (...) in the initial scale development. Implications for business ethics research are discussed and opportunities for future research delineated. (shrink)

Canadian nursing practice has been profoundly influenced by the legalization of medical assistance in dying in 2016, requiring that nurses navigate new and sometimes highly challenging experiences. Findings from our longitudinal studies of nurses' experiences suggest that these include deep emotional responses to medical assistance in dying, an urgency in orchestrating the perfect death, and a high degree of relational impact, both professionally and personally. Here we propose a theoretical explanation for these experiences based upon a relational ontology. Drawing upon (...) the work of Wildman, we understand a relational ontology to be one in which relationships are more fundamentally central than the conceptual entities that provide the context to practice. It is in a relationship that conceptual entities, and their affiliated values, are created and recreated. Seen as causal, relationships have ontological status, with important implications for how we consider the concepts of death, suffering, and time in this context. From a conceptual perspective, suffering is primarily self‐defined based upon personal histories, time reflects the potential remaining until death, and death is primarily biological and amoral, although social discourses of a good and bad death surround the death trajectory. However, within a relational ontology of medical assistance in dying, these understandings shift. Death becomes primarily social rather than biological, suffering is shared, and time until death is now clearly delimited. Accordingly, nurses assume a profound responsibility for influencing outcomes that are authentically person‐centered. These understandings provide important insights into nurses' experiences, enabling us to recognize the causal effects, both intended and unintended, of nurses' relational practices amidst the complexities of assisted death. Drawing on such a perspective, we find implications for how we provide spaces for nurses to reflect on, and have conversations about, their experiences with some of the greatest mysteries of life—death, suffering, and time. (shrink)

Managing integrity -- Identifying ethical and legal issues in the workplace -- Understanding decision making in the workplace -- Managing organizational culture for integrity -- Increasing legal pressure for ethical compliance -- Developing an effective organizational integrity program -- Implementing ethics and legal compliance training -- Managing integrity in a global economy -- Creating the good citizen organization -- Benefiting from best practices.

One of the key criticisms of the ethical review process is the time taken to decision, and associated resource use. A key source of delay is that most submissions are required to respond to at leas...

In this paper, we develop a typology of auditors’ virtues through in-depth interviews with nine exemplars of the audit community.We compare this typology with prescribed auditors’ virtues as represented in the applicable Code of Professional Conduct. Ourcomparison shows that the Code places a primary emphasis on mandatory virtues including the virtues of “independent,” “objective,”and “principled.” While the non-mandatory virtues, which involve “going beyond the minimum” and “putting the public interest foremost,” were identified by our exemplars as essential to the auditor’s (...) role, they received little or no emphasis in the Rules of Professional Conduct. We find this particularly alarming, given that the exemplars interviewed for this study viewed these virtues are essential to the auditors’ role. If the audit profession wishes to uphold public confidence by encouraging the possession of non-mandatory auditors’ virtues, our research suggests that non-mandatory auditors’ virtues should be explicitly described and included in rules of professional conduct. (shrink)