The accounting profession is concerned with the ethical beliefs of its members. To this end, the authors surveyed public accountants, questioning them about the AICPA''s Code of Professional Conduct and their perceptions of how potentially unethical behaviors impact the firm. The paper focuses on respondents'' perceptions of the impact on the firm''s practice, image and degree of concern.Public accountants appear to agree with the AICPA''s Code of Professional Ethics. Their mean responses indicate they believe the Code components are important and (...) extremely important. Some Code components were significantly more important than others, especially demonstrating professionalism and maintaining independence while performing independent audits. Gender, role and organizational level all had significant effects on the importance of the Code. Males, non-auditors and upper management all expressed stronger beliefs in the importance of the overall Code and its components. (shrink)

This paper deals with the exceptions-tolerance property of generic sentences with indefinite singular and bare plural subjects (IS and BP generics, respectively) and with the way this property is connected to some well-known observations about felicity differences between the two types of generics (e.g. Lawler's 1973, Madrigals are popular vs. #A madrigal is popular). I show that whereas both IS and BP generics tolerate exceptional and contextually irrelevant individuals and situations in a strikingly similar way, which indicates the existence of (...) a basically equivalent tolerance mechanism, there is also a difference between them, unnoticed so far, which concerns the degree to which the properties of the legitimate exceptions can be characterized in advance. Following claims in Greenberg (2003), I argue that both this newly observed difference as well as the traditional felicity differences result from an underlying contrast in the type of ‘non-accidentalness’ expressed by the two types of generic sentences, and more formally, in the accessibility relations that their generic quantifier (Gen) is compatible with. To capture the new difference in tolerance of exceptions, I develop an improved version of the exceptions-tolerance mechanism for generic sentences suggested in Kadmon & Landman (1993), namely, a restriction on the set of individuals and situations quantified by Gen, which is partially vague to two different degrees using supervaluationist methods. The different degrees of vagueness in this restriction are shown to be systematically dependent on the two types of accessibility relations that IS and BP generics are compatible with, which are redefined as precise and vague restrictions on the generic quantification over worlds. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Dewey, Implementation, and Creating a Democratic Civic UniversityIra HarkavyThinking begins in... a forked-road situation, a situation that is ambiguous, that presents a dilemma, that poses alternatives.—John Dewey (How We Think 122)The social philosopher, dwelling in the region of his concepts, “solves” problems by showing the relationship of ideas, instead of helping men solve problems in the concrete by supplying them hypotheses to be used and tested in projects of (...) reform.—John Dewey (Reconstruction in Philosophy 192)Democracy must begin at home, and its home is the neighborly community.—John Dewey (The Public and Its Problems 213)democracy, as we all know, is seriously threatened throughout the world (Fisher). In the United States, the chasm-like inequities laid bare by COVID-19, the ongoing killing of black Americans, the violent insurrection at the Capitol, and the continuing attempt to subvert the electoral process are powerful indicators of a system under severe strain (Guardian Staff; Rubin). These developments are also a sign of deep and chronic problems, including the following:1. Increasing economic, political, social, educational, and health inequalities2. Increasing racism, anti-Semitism, and xenophobia3. Increasing attacks on science, knowledge, and democracy itself4. Declining trust in nearly all major institutionsMany things, obviously, contribute to the present situation. Among them is the failure of universities to successfully do what they are supposed to do: educate students to be ethical, empathetic, engaged, democratic citizens, and [End Page 49] advance knowledge for the continuous betterment of the human condition (Benson et al., Knowledge). To use a Marxian framework, but to reject its economic determinism, universities, in my judgment, are not a part of society’s superstructure. They are, to the contrary, a core component of its base (Marx, “Preface”). What they do matters enormously, significantly determining the kind of society we have now and will have in the future.Universities, as former Harvard president Derek Bok and others have emphasized, have become the central societal institutions in the world (Bok, Universities and the Future 3). Research universities, in my judgment, are the most central. They develop new ideas and technologies, incubate businesses, serve as cultural and artistic centers, and are engines of local, national, and global economies. As anchor institutions, they often engage in partnerships with government, the private sector, and community-based organizations to revitalize local neighborhoods and schools (“Anchor Institutions Task Force”). It is the university’s role as an educational institution, however, that is most important.The schooling system increasingly functions as the core subsystem—the strategic subsystem—of modern information societies. Schooling, more than any other subsystem, as John Dewey claimed, influences the functioning of the societal system as a whole. Viewed systemically, it has on balance the greatest “multiplier” effects, direct and indirect, short-term and long-term. Restating these points somewhat differently, I strongly agree with the Chilean sociologist Eugenio Tironi that the answer to the question “What kind of education do we need?” is to be found in the answer to the question “What kind of society do we want?” (Tironi). Education and society are dynamically interactive and interdependent. If human beings hope to maintain and develop a particular type of society, they must develop and maintain the particular type of education system conducive to it. As Dewey in effect argued: No effective democratic schooling system, no democratic society.1For William Rainey Harper, who, as the first president of the University of Chicago, brought Dewey to Chicago, universities are the primary shapers of the American schooling system. In an 1899 speech at the University of California, he perceptively observed that “[t]he school system, the character of which, in spite of itself, the university determines and in a large measure controls.... [T]hrough the school system every family in this entire broad land of ours is brought into touch with the university; for from it proceed the teachers or the teachers’ teachers” (Harper 25). Agreeing with Harper, I contend that higher education institutions powerfully shape the learning, values, and aspirations of students from kindergarten through graduate school. [End Page 50]Given the university’s societal role and influence, creating and sustaining an inclusive, just democratic society requires a... (shrink)

Lewisian Genuine Realism about possible worlds is often deemed unable to accommodate impossible worlds and reap the benefits that these bestow to rival theories. This thesis explores two alternative extensions of GR into the terrain of impossible worlds. It is divided in six chapters. Chapter I outlines Lewis’ theory, the motivations for impossible worlds, and the central problem that such worlds present for GR: How can GR even understand the notion of an impossible world, given Lewis’ reductive theoretical framework? Since (...) the desideratum is to incorporate impossible worlds into GR without compromising Lewis’ reductive analysis of modality, Chapter II defends that analysis against objections. The rest of the thesis is devoted to incorporating impossible worlds into GR. Chapter III explores GR-friendly impossible worlds in the form of set-theoretic constructions out of genuine possibilia. Then, Chapters IV-VI venture into concrete impossible worlds. Chapter IV addresses Lewis’ objection against such worlds, to the effect that contradictions true at impossible worlds amount to true contradictions tout court. I argue that even if so, the relevant contradictions are only ever about the non-actual, and that Lewis’ argument relies on a premise that cannot be nonquestion- beggingly upheld in the face of genuine impossible worlds in any case. Chapter V proposes that Lewis’ reductive analysis can be preserved, even in the face of genuine impossibilia, if we differentiate the impossible from the possible by means of accessibility relations, understood non-modally in terms of similarity. Finally, Chapter VI counters objections to the effect that there are certain impossibilities, formulated in Lewis’ theoretical language, which genuine impossibilia should, but cannot, represent. I conclude that Genuine Realism is still very much in the running when the discussion turns to impossible worlds. (shrink)

When attempting to generalize recursion theory to admissible ordinals, it may seem as if all classical priority constructions can be lifted to any admissible ordinal satisfying a sufficiently strong fragment of the replacement scheme. We show, however, that this is not always the case. In fact, there are some constructions which make an essential use of the notion of finiteness which cannot be replaced by the generalized notion of $\alpha$-finiteness. As examples we discuss bothcodings of models of arithmetic into the (...) recursively enumerable degrees, and non-distributive lattice embeddings into these degrees. We show that if an admissible ordinal $\alpha$ is effectively close to $\omega$ (where this closeness can be measured by size or by cofinality) then such constructions maybe performed in the $\alpha$-r.e. degrees, but otherwise they fail. The results of these constructions can be expressed in the first-order language of partially ordered sets, and so these results also show that there are natu. (shrink)

In her (1996) Kadri Vihvelin argues that autoinfanticide is nomologically impossible and so that there is no sense in which time travelers are able to commit it. In response, Theodore Sider (2002) defends the original Lewisian verdict (Lewis 1976) whereby, on a common understanding of ability, time travelers are able to kill their earlier selves and their failure to do so is merely coincidental. This paper constitutes a critical note on arguments put forward by both Sider and Vihvelin. I argue (...) that although Sider’s criticism starts out promisingly he doesn’t succeed in establishing that Vihvelin’s analysis fails, because (a) he neglects to rule out a class of counterfactuals to which Vihvelin’s sample-case may belong; and (b) (together with Lewis) he is wrong to suggest that future facts are irrelevant in the evaluation of time travelers’ abilities. I show instead that Vihvelin’s argument is viciously circular, indicating that even if there are nomological constraints on autoinfanticide these cannot be established a priori. (shrink)

Emotions can be understood as a coherent, integrated system of general-purpose coping strategies, guided by appraisal, for responding to situations of crisis and opportunity (when specific-purpose motivational systems may be less effective). This perspective offers functional explanations for the presence of particular emotions in the emotion repertoire, and their elicitation by particular appraisal combinations. Implications of the Emotion System model for debated issues, such as the dimensional vs. discrete nature of appraisals and emotions, are also discussed.

A conversational implicature is an inference that consists in attributing to a speaker an implicit meaning that goes beyond the explicit linguistic meaning of an utterance. This paper experimentallyinvestigates scalar implicature, a paradigmatic case of implicature in which a speaker's use of a term like Some indicates that the speaker had reasons not to use a more informative one from the samescale, e.g. All; thus, Some implicates Not all. Pragmatic theorists like Grice would predict that a pragmatic interpretation is determined (...) only after its explicit, logical meaning is incorporated (e.g. whereSome means at least one). The present work aims to developmentally unpack this prediction by showing how younger, albeit competent, reasoners initially treat a relatively weak term logically beforebecoming aware of its pragmatic potential. Three experiments are presented. Experiment 1 presents a modal reasoning scenario offering an exhaustive set of conclusions; critical among these isparticipants' evaluation of a statement expressing Might be x when the context indicates that the stronger Must be x is true. The conversationally-infelicitous Might be x can be understood logically(e.g. as compatible with Must) or pragmatically (as exclusive to must). Results from five-, seven-, and nine-year-olds as well as adults revealed that a) seven-year-olds are the youngest to demonstratemodal competence overall and that; b) seven- and nine-year-olds treat the infelicitous Might logically significantly more often than adults do. Experiment 2 showed how training with the modal taskcan suspend the implicatures for adults. Experiment 3 provides converging evidence of the developmental pragmatic effect with the French existential quantifier Certains (Some). Whilelinguistically-sophisticated children (eight- and ten-year-olds olds) typically treat Certains as compatible with Tous (All), adults are equivocal. These results, which are consistent with unanticipatedfindings in classic developmental papers, reveal a consistent ordering in which representations of weak scalar terms tend to be treated logically by young competent participants and morepragmatically by older ones. This work is also relevant to the treatment of scalar implicatures in the reasoning literature. (shrink)

Researchers have found undeniable variability and irrefutable evidence of consistencies in emotional responses across situations, individuals, and cultures. Both must be acknowledged in constructing adequate, enduring models of emotional phenomena. In this article I outline an empirically-grounded model of the structure of the emotion system, in which relatively variable actions may be used to pursue relatively consistent goals within discrete emotion syndromes; the syndromes form a stable, coherent set of strategies for coping with crises and opportunities. I also discuss a (...) framework that can integrate dimensional and discrete perspectives on emotions. (shrink)

Sean Greenberg - Descartes and the Passionate Mind - Journal of the History of Philosophy 45:3 Journal of the History of Philosophy 45.3 499-500 Muse Search Journals This Journal Contents Reviewed by Sean Greenberg University of California Irvine Deborah J. Brown. Descartes and the Passionate Mind. Cambridge-New York: Cambridge University Press, 2006. Pp. xi + 231. Cloth, $85.00. In the past two decades, Descartes's last work, The Passions of the Soul, has received considerable attention from Descartes scholars. In (...) the first English-language monograph on the Passions, Deborah Brown mounts a case for the work's philosophical significance. Brown takes Descartes's treatment of the passions to extend the discussion of the.. (shrink)

Giving Voice to Values as a Professional Physician provides students with the theoretical background and practical applications for acting on their values in situations of ethical conflict. It is the first medical ethics book that utilizes the Giving Voice to Values methodology to instruct students in medical ethics and professionalism. In doing so, it shifts the focus of ethics education from intellectually examining ethical theories and conflicts to emphasizing moral action. Each section of the book explains how moral decision-making and (...) action can be implemented in the healthcare arena. Medical ethics cases are provided throughout in order to assist students in giving voice to their values and developing skills for professional action. The Giving Voice to Values methodology, and the cases in this book, do not focus on the big questions of academic ethics, but rather on the ethics of the everyday, even if the challenges presented are difficult. In other words, the ethical questions students will have to face, in this book and in medical education and practice, are about how to interact with others, whether they be patients or colleagues, who might have different ethical positions. The book provides a unique guide for professional identity formation and the teaching of ethics in medical schools. (shrink)

This paper deals with the role of Judaism in Walter Benjamin's famous 1921 essay on violence and law, Zur Kritik der Gewalt. Despite the intense attention devoted to this essay, the role of Jewish myth in it has not yet been thoroughly explained. This study contends that the association between what Benjamin termed revolutionary violence and the Jewish messianic tradition, which plays a central role in the evaluation of Benjamin's text, is far more problematic than has hitherto been assumed, and (...) poses a serious challenge, which has not been fully examined in its historical context. Second, this essay claims that the subversive elements that many have supposedly found in Benjamin's text and the attempts to link these elements to messianic traditions are also unconvincing. Third, the paper contextualizes Benjamin's thought within the framework of the Jewish political–theological debate of the period. It contends that Benjamin's theory of law and justice should be understood not as a revolutionary, anti-republican text, as has been generally accepted, but as a secularized conservative orthodox one. In doing so, it seeks to shed light not only on Benjamin's early thinking and its influences, but also on the neglected element of Jewish orthodoxy within the broader topic of political theology. (shrink)

Mixed emotions are conceptualized as involving the co-occurrence of states opposite in valence. One might expect that combinations of opposites would show diminished overall emotion intensity. But is this always the case? If not, when will mixed emotions be characterized by high intensity, and when by low intensity? In this article, theories of emotion-eliciting appraisal and emotion intensity are employed to understand mixed emotions and phenomena of passion. It is proposed that intense emotions are produced by transformative events: perceived motive-relevant (...) changes that are important, large, and rapid. Transformative events that can move a person between greatly motive-inconsistent and greatly motive-consistent outcomes constitute one potent path to passion. Illustrative phenomena of passion, mixed emotions, and related research are discussed. (shrink)

In this major intellectual history, Ira Katznelson examines the works of Hannah Arendt, Robert Dahl, Richard Hofstadter, Harold Lasswell, Charles Lindblom, Karl Polanyi, and David Truman, detailing their engagement with the larger project of reclaiming the West's moral bearing.

Archimedes of Syracuse has long provided a touchstone for considering how we make and acquire knowledge. Since the early Roman chroniclers of Archimedes’ life, and especially intensively since Descartes, scholars have described, sought, or derided the Archimedean point, defining and redefining its epistemic role. “Knowledge,” at least within modernity, is rhetorically tied to the figure of the Archimedean point, a place somewhere outside a regular and constrained world of experience. If this figure still leads to useful ways of thinking about (...) knowing, we are left with the question of how different modes of making knowledge approach their “Archimedean” points. The question is especially important today as a renewed .. (shrink)

David Lewis famously dismisses genuine impossible worlds on the basis that a contradiction bound within the scope of his modifier ‘at w’ amounts to a contradiction tout court—an unacceptable consequence. Motivated by the rising demand for impossible worlds in philosophical theorising, this paper examines whether anything coherent can be said about an extension of Lewis’ theory of genuine, concrete possible worlds into genuine, concrete impossible worlds. Lewis’ reasoning reveals two ways to carve out conceptual space for the genuinely impossible. The (...) first is to abandon Lewis’ classical translation schema for negation, on the basis that it begs the question against incomplete and inconsistent worlds. I argue that, whilst this option incurs some loss in the semantics, it preserves the core spirit of Lewis’ metaphysics. The alternative is to bite the bullet, abandon classical logic and embrace true contradictions. The key challenge with this strategy is that the resulting theory seems committed to a particularly strong kind of dialethism—one that even dialethists would be reluctant to accept. I motivate such a dialethic account of genuine impossibilia using Lewis’ own methodology and defend it against triviality objections. I close with a few comments on why impossible worlds should not be reduced to set theoretic constructs out of possible worlds. (shrink)

ABSTRACT Two rival approaches to property rights dominate contemporary political philosophy: Lockean natural rights and egalitarian theories of distributive justice. This article defends a third approach, which can be traced to the work of David Hume. Unlike Lockean rights, Humean property rights are not grounded in pre-institutional moral entitlements. In contrast to the egalitarian approach, which begins with highly abstract principles of distributive justice, Humean theory starts with simple property conventions and shows how more complex institutions can be justified against (...) a background of settled property rights. Property rights allow people to coordinate their use of scarce resources. For property rules to serve this function effectively, certain questions must be considered settled. Treating existing property entitlements as having prima facie validity facilitates cooperation between people who disagree about distributive justice. Lockean and egalitarian theories endorse moral claims that threaten to unsettle property conventions and undermine social cooperation. (shrink)

Several theists have adopted a position known as ‘sceptical theism ’, according to which God is justified in allowing suffering, but the justification is often beyond human comprehension. A problem for sceptical theism is that if there are unknown justifications for suffering, then we cannot know whether it is right for a human being to relieve suffering. After examining several proposed solutions to this problem, I conclude that one who is committed to a revealed religion has a simpler and more (...) effective solution. In particular, according to traditional Judaism, God has permitted us, indeed commanded us, to relieve suffering, so we know that it is right for us to do so. I further show how God's command, according to Judaism, that we save lives provides an answer to an analogous argument put forward by David Hume. Thus, revealed theistic religions can sometimes solve problems more effectively than theism alone. (shrink)

We describe an experiment that investigated levels-of-processing effects in recognition memory for famous faces. The degree of conscious control over the recognition decisions was manipulated by using a response deadline procedure, and memory awareness associated with those decisions was assessed using a standard remember-know paradigm. Levels-of-processing effects were found at both short and long response deadlines, and at both deadlines those effects occurred only in remembering. Moreover, knowing, as well as remembering, increased with the greater opportunity for conscious control over (...) recognition decisions at the long deadline. These results have implications for dual-process theories that distinguish between a slower, more controlled recollection process, reflected in remembering, and a faster, more automatic familiarity process, reflected in knowing. (shrink)

Bernard Harcourt, Against Prediction: Profiling, Policing, and Punishing in an Actuarial Age Chicago: University of Chicago Press, 2006, 336pp.

Peter van Inwagen's Direct Argument (DA) for incompatibilism purports to establish incompatibilism with respect to moral responsibility and determinism without appealing to assumptions that compatibilists usually consider controversial. Recently, Michael McKenna has presented a novel critique of DA. McKenna's critique raises important issues about philosophical dialectics. In this article, we address those issues and contend that his argument does not succeed.

The livingthinglikeness of language -- Words and things -- Thirds and wings -- The order of things in a nutshell -- Artistic interlude -- An introductory vignette -- Sometimes a cigar -- On meaning -- Fact and fiction -- How bad facts make good theories -- Self reference I -- Self reference II -- Autopoiesis -- Poetic interlude -- Performativity I -- Performativity II -- Artistic interlude: the abyss of distinction -- Performativity III -- The return to resemblance -- Gravity (...) cannot be held responsible? -- Queer in a queer world -- An alienist history. (shrink)

In the wake of business scandals at Enron, Arthur Andersen, Global Crossing, Tyco—the list grows daily—there is an increasing sense among employees, executives, investors, and the public that the “anything goes” culture of the New Economy is over. Today, businesses must act responsibly, transparently, and with integrity. Using in-depth case studies and examples from over 50 companies that range from Starbucks to Citigroup, General Motors to General Electric, DuPont to Dell, Ira A. Jackson, former director of the Center for Business (...) and Government at Harvard’s Kennedy School, shows the quantifiable and enduring business advantage to “doing the right thing.” Companies that give back to their employees and society—focusing on values and purpose as well as profitability—often gain commpetitive advantage and improve their brand image, consumer loyalty, and employee satisfaction. Identifying seven principles of making values integral to business processes and practices, PROFITS WITH PRINCIPLES opens the door to a new kind of capitalism, providing a wealth of practical recommendations companies of all sizes can model their own efforts after. (shrink)

Although little noticed by practicing theorists, narrative voice influences theoretical work. This essay presents a demonstration of voice as method, concentrating on brief segments of works by Garfinkel and Goffman. We attend to two methodological themes: how theorists use voice to establish intellectual autonomy, and how the use of voice influences credibility with readers. Garfinkel maximizes his autonomy by using narrative techniques that isolate him from his readers, and produce little common context with them as a result. Goffman maintains a (...) context for credibility with his readers by using a personal voice, but he uses this voice to request their indulgence as he follows his autonomous muse. Goffman's narrative self-indulgence prevents him from fashioning a coherent theoretical program for his readers, something Garfinkel's distant voice enables him to achieve. (shrink)

This paper studies the relationship of Artificial Intelligence to the study of language and the representation of the underlying knowledge which supports the comprehension process. It develops the view that intelligence is based on the ability to use large amounts of diverse kinds of knowledge in procedural ways, rather than on the possession of a few general and uniform principles. The paper also provides a unifying thread to a variety of recent approaches to natural language comprehension. We conclude with a (...) brief discussion of how Artificial Intelligence may have a radical impact on education if the principles which it utilizes to explore the representation and use of knowledge are made available to the student to use in his own learning experiences. (shrink)