Online research in philosophy

The aim of this study was to examine the predictions of three theories of human logical reasoning, (a) mental model theory, (b) formal rules theory (e.g., PSYCOP), and (c) the probability heuristics model, regarding the inferences people make for extended categorical syllogisms. Most research with extended syllogisms has been restricted to the quantifier “All” and to an asymmetrical presentation. This study used three-premise syllogisms with the additional quantifiers that are used for traditional categorical syllogisms as well as additional syllogistic figures. (...) The predictions of the theories were examined using overall accuracy as well as a multinomial tree modelling technique. The results demonstrated that all three theories were able to predict response selections at high levels. However, the modelling analyses showed that the probability heuristics model did the best in both Experiments 1 and 2. (shrink)

The frequency of earnings restatements has been increasing over the last decade. Restating previous earnings erodes perceived trustworthiness and competence of management, giving firms strong incentives to take actions to enhance perceived credibility of future financial reports [Farber, D. B.: 2005, The Accounting Review 80(2), 539–561.]. Using an experimental case, we examine the ability of post-restatement actions taken by a firm to positively influence non-professional investors’ perceptions of management’s financial reporting credibility. Our examination considers credibility judgments following two types of (...) restatements – those resulting from fraud in which the character, ethics, and values of an organization may be called into question [cf. Copeland, Jr., J. E.: 2005, Accounting Horizons 19(1), 35–43.], and those resulting from non-fraud (i.e., aggressive accounting). Based on the information in the experimental case, non-professional investors take the role of potential equity investors and make a judgment about management’s financial reporting credibility after reviewing a set of post-restatement actions taken by a firm. The possible actions include changes in four corporate governance mechanisms (i.e., internal audit function, external audit firm, board of directors, CFO) and a buyback of company stock. Our results provide an important contribution to the literature by demonstrating that among non-professional investors, perceptions of management’s financial reporting credibility are affected both by the post-restatement action taken and the nature of the restatement. These results offer insight into the formation of a key credibility judgment made by non-professional investors following a trust-destroying event, an earnings restatement. (shrink)

This paper investigates the view that digital hypercomputing is a good reason for rejection or re-interpretation of the Church-Turing thesis. After suggestion that such re-interpretation is historically problematic and often involves attack on a straw man (the ‘maximality thesis’), it discusses proposals for digital hypercomputing with Zeno-machines , i.e. computing machines that compute an infinite number of computing steps in finite time, thus performing supertasks. It argues that effective computing with Zeno-machines falls into a dilemma: either they are specified such (...) that they do not have output states, or they are specified such that they do have output states, but involve contradiction. Repairs though non-effective methods or special rules for semi-decidable problems are sought, but not found. The paper concludes that hypercomputing supertasks are impossible in the actual world and thus no reason for rejection of the Church-Turing thesis in its traditional interpretation. (shrink)

Accelerating Turing machines have attracted much attention in the last decade or so. They have been described as the work-horse of hypercomputation (Potgieter and Rosinger 2010: 853). But do they really compute beyond the Turing limit —e.g., compute the halting function? We argue that the answer depends on what you mean by an accelerating Turing machine, on what you mean by computation, and even on what you mean by a Turing machine. We show first that in the current literature the (...) term accelerating Turing machine is used to refer to two very different species of accelerating machine, which we call end-stage-in and end-stage-out machines, respectively. We argue that end-stage-in accelerating machines are not Turing machines at all. We then present two differing conceptions of computation, the internal and the external, and introduce the notion of an epistemic embedding of a computation. We argue that no accelerating Turing machine computes the halting function in the internal sense. Finally, we distinguish between two very different conceptions of the Turing machine, the purist conception and the realist conception; and we argue that Turing himself was no subscriber to the purist conception. We conclude that under the realist conception, but not under the purist conception, an accelerating Turing machine is able to compute the halting function in the external sense. We adopt a relatively informal approach throughout, since we take the key issues to be philosophical rather than mathematical. (shrink)