The name of the third author was incorrect in the initial online publication. The original article has been corrected.

Tournament-like promotion systems are the default in audit firms, which are generally internally owned professional partnerships. While awarding promotions in a contest-like fashion stimulates contestants’ motivation and productivity, it may also upset an organizations’ ethical climate and trigger ethically adverse behaviors. Since nearly all research on promotion tournaments in management has been conducted in public firms, little is known about how these incentive systems operate in professional partnerships. In this study, we analyze how the perception of the two controllable design (...) parameters of promotion tournaments—the relative pay spread between winners and losers and tournament breadth in terms of the number of contestants that compete for a prize—affects audit firm behavior. Survey results provide evidence that the tournament’s perceived breadth prompts adverse behavior, as it does in public firms. Contrary to conventional wisdom, however, the perceived pay spread has no significant effect on adverse behavior, but triggers desirable behaviors instead. Our study suggests that promotion tournaments indeed provide powerful incentives, but also that understanding the unintended consequences of these incentives on organizational ethical climates and behavior requires tournament theory to be contextualized when it is applied in new settings like internally owned professional partnerships. (shrink)

Tournament-like promotion systems are the default in audit firms, which are generally internally owned professional partnerships. While awarding promotions in a contest-like fashion stimulates contestants’ motivation and productivity, it may also upset an organizations’ ethical climate and trigger ethically adverse behaviors. Since nearly all research on promotion tournaments in management has been conducted in public firms, little is known about how these incentive systems operate in professional partnerships. In this study, we analyze how the perception of the two controllable design (...) parameters of promotion tournaments—the relative pay spread between winners and losers and tournament breadth in terms of the number of contestants that compete for a prize—affects audit firm behavior. Survey results provide evidence that the tournament’s perceived breadth prompts adverse behavior, as it does in public firms. Contrary to conventional wisdom, however, the perceived pay spread has no significant effect on adverse behavior, but triggers desirable behaviors instead. Our study suggests that promotion tournaments indeed provide powerful incentives, but also that understanding the unintended consequences of these incentives on organizational ethical climates and behavior requires tournament theory to be contextualized when it is applied in new settings like internally owned professional partnerships. (shrink)

The European Commission has suggested that the use of joint audits should lead to improved auditor skepticism and—by extension—audit quality, through increased accountability. However, archival research does not find support for improved audit quality in a joint audit setting. To better understand the relationship between accountability in different review regimes and auditors’ judgments, we examine the behavioral effect of implementing a joint audit relative to other review regimes based on a 1 × 3 experimental design. Forty-seven senior auditors and partners (...) from a Big Four firm performed a going concern evaluation task under one of three review regimes: the joint audit, the internal review, and the no review regime. Notwithstanding the difference in the audiences to which auditors are accountable, there is no difference in the judgment process. In terms of their judgment outcome, however, auditors in the joint audit setting were the least skeptical in their judgment of the going concern assumption. Overall, we suggest that the joint audit may lead to unintended behavioral consequences. (shrink)

We present a framework for epistemic logic, modeling the logical aspects of System 1 and System 2 cognitive processes, as per dual process theories of reasoning. The framework combines non-normal worlds semantics with the techniques of Dynamic Epistemic Logic. It models non-logically-omniscient, but moderately rational agents: their System 1 makes fast sense of incoming information by integrating it on the basis of their background knowledge and beliefs. Their System 2 allows them to slowly, step-wise unpack some of the logical consequences (...) of such knowledge and beliefs, by paying a cognitive cost. The framework is applied to three instances of limited rationality, widely discussed in cognitive psychology: Stereotypical Thinking, the Framing Effect, and the Anchoring Effect. (shrink)

If climate change represents a severe threat to humankind, why then is response to it characterized by inaction at all levels? The authors argue there are two complementary explanations for the lack of motivation. First, our moral judgment system appears to be unable to identify climate change as an important moral problem and there are pervasive doubts about the agency of individuals. This explanation, however, is incomplete: Individual emitters can effectively be held morally responsible for their luxury emissions. Second, doubts (...) about individual agency have become overly emphasized and fail to convincingly exonerate individuals from responsibility. This book extends the second explanation for the motivational gap, namely that the arguments for the lack of individual agency do in fact correspond to mechanisms of moral disengagement. The use of these mechanisms enables consumption elites to maintain their consumptive lifestyles without having to accept moral responsibility for their luxury emissions. (shrink)

The paper focuses on a recent challenge brought forward against the interventionist approach to the meaning of counterfactual conditionals. According to this objection, interventionism cannot account for the interpretation of right-nested counterfactuals, the problem being its strict interventionism. We will report on the results of an empirical study supporting the objection. Furthermore, we will extend the well-known logic of intervention with a new operator expressing an alternative notion of intervention that does away with strict interventionism. This new notion of intervention (...) operates on the valuation of the variables in a causal model, and not on their functional dependencies. (shrink)

How do scientists approach science? Scientists, sociologists and philosophers were asked to write on this intriguing problem and to display their results at the International Congress `Einstein Meets Magritte'. The outcome of their effort can be found in this rather unique book, presenting all kinds of different views on science. Quantum mechanics is a discipline which deserves and receives special attention in this book, mainly because it is fascinating and, hence, appeals to the general public. This book not only contains (...) articles on the introductory level, it also provides new insights and bold, even provocative proposals. That way, the reader gets acquainted with `science in the making', sitting in the front row. The contributions have been written for a broad interdisciplinary audience of scholars and students. (shrink)

We address the old question whether a logical understanding of Quantum Mechanics requires abandoning some of the principles of classical logic. Against Putnam and others (Among whom we may count or not E. W. Beth, depending on how we interpret some of his statements), our answer is a clear "no". Philosophically, our argument is based on combining a formal semantic approach, in the spirit of E. W. Beth's proposal of applying Tarski's semantical methods to the analysis of physical theories, with (...) an empirical-experimental approach to Logic, as advocated by both Beth and Putnam, but understood by us in the view of the operationalrealistic tradition of Jauch and Piron, i. e. as an investigation of "the logic of yes-no experiments" (or "questions"). Technically, we use the recently-developed setting of Quantum Dynamic Logic (Baltag and Smets 2005, 2008) to make explicit the operational meaning of quantum-mechanical concepts in our formal semantics. Based on our recent results (Baltag and Smets 2005), we show that the correct interpretation of quantum-logical connectives is dynamical, rather than purely propositional. We conclude that there is no contradiction between classical logic and (our dynamic reinterpretation of) quantum logic. Moreover, we argue that the Dynamic-Logical perspective leads to a better and deeper understanding of the "non-classicality" of quantum behavior than any perspective based on static Propositional Logic. (shrink)

We present a conceptual analysis of the notions of actual physical property and potential physical property as used by theoretical physicists/mathematicians working in the domain of operational quantum logic. We investigate how these notions are being used today and what role they play in the specified field of research. In order to do so, we will give a brief introduction to this area of research and explain it as a part of the discipline known as “mathematical metascience”. An in depth (...) analysis of Aristotle’s use of the notions of “actuality” and “potentiality” is presented in order to point out exactly how much of the Aristotelian connotations are embedded in the contemporary use of the concepts under investigation. Although we will not focus in depth on all the drawbacks in the early historical development of physics due to the overwhelming influence of Aristotle’s writings, our analysis does touch upon some aspects of the Aristotelian theory of movement that are often overthrown nowadays. (shrink)

We present a complete, decidable logic for reasoning about a notion of completely trustworthy evidence and its relations to justifiable belief and knowledge, as well as to their explicit justifications. This logic makes use of a number of evidence-related notions such as availability, admissibility, and “goodness” of a piece of evidence, and is based on an innovative modification of the Fitting semantics for Artemovʼs Justification Logic designed to preempt Gettier-type counterexamples. We combine this with ideas from belief revision and awareness (...) logics to provide an account for explicitly justified knowledge based on conclusive evidence that addresses the problem of omniscience. (shrink)

We investigate the discrete (finite) case of the Popper–Renyi theory of conditional probability, introducing discrete conditional probabilistic models for knowledge and conditional belief, and comparing them with the more standard plausibility models. We also consider a related notion, that of safe belief, which is a weak (non-negatively introspective) type of “knowledge”. We develop a probabilistic version of this concept (“degree of safety”) and we analyze its role in games. We completely axiomatize the logic of conditional belief, knowledge and safe belief (...) over conditional probabilistic models. We develop a theory of probabilistic dynamic belief revision, introducing probabilistic “action models” and proposing a notion of probabilistic update product, that comes together with appropriate reduction laws. (shrink)

In this paper we formalize an approach to knowledge that we call Interrogative Epistemology, in the spirit of Hintikka’s “interrogative model” of knowledge. According to our approach, an agent’s knowledge is shaped and limited by her interrogative agenda. The dynamic correlate of this postulate is our Selective Learning principle: the agent’s agenda limits her potential for knowledge-acquisition. Only meaningful information, that is relevant to one’s issues, can really be learnt. We use this approach to propose a new perspective on group (...) knowledge, understood in terms of the epistemic potential of a group of agents: the knowledge that the group may come to possess in common after all members share their individual information. We argue that the standard notions of group knowledge studied in the literature, ranging from distributed knowledge to common knowledge, do not give us a good measure of a group’s epistemic potential. Common knowledge is too weak and too “static”, focusing on what the agents can coordinate upon only based on their actual, current knowledge, thus disregarding testimonial knowledge. In contrast, the concept of distributed knowledge is too strong, being based on the assumption that agents can completely internalize all the testimonial evidence received from others, irrespective of the limitations posed by their own interrogative agendas. We show that a group’s true epistemic potential typically lies in between common knowledge and distributed knowledge. We propose a logical formalization of these concepts, which comes together with a complete axiomatization, and we use this setting to explain both the triumphs and the failures of collective knowledge, treating examples that range from “collective scientific knowledge” [14, 35, 43] to the so-called “curse of the committee”. (shrink)

Scientists collect evidence in order to confirm or falsify scientific theories. Unfortunately, scientific evidence may sometimes be false or deceiving and as a consequence lead individuals to believe in a false theory. By interaction between scientists, such false beliefs may spread through the entire community. There is currently a debate about the effect of various network configurations on the epistemic reliability of scientific communities. To contribute to this debate from a logical perspective, this paper introduces an epistemic logical framework of (...) observation, interaction and belief revision in scientific communities. The presented sound and complete system provides the formal tools for qualitative analysis of the social dynamics of scientific inquiry. Furthermore, this paper includes detailed suggestions for future applications of the framework. (shrink)

The articles collected in this volume point out that society as a whole is changing. Social change is due not only to changes in technology and economy, but also to the changing strategies and discourses of social scientists. To what exactly will this change lead in the 21st century? What kind of society lies ahead? In this book the reader will find many arguments and hints pertaining to these questions. She/he will be confronted by a plethora of enriching conceptions of (...) the relationships between social sciences and social changes. (shrink)

We formalise a notion of dynamic rationality in terms of a logic of conditional beliefs on (doxastic) plausibility models. Similarly to other epistemic statements (e.g. negations of Moore sentences and of Muddy Children announcements), dynamic rationality changes its meaning after every act of learning, and it may become true after players learn it is false. Applying this to extensive games, we “simulate” the play of a game as a succession of dynamic updates of the original plausibility model: the epistemic situation (...) when a given node is reached can be thought of as the result of a joint act of learning (via public announcements) that the node is reached. We then use the notion of “stable belief”, i.e. belief that is preserved during the play of the game, in order to give an epistemic condition for backward induction: rationality and common knowledge of stable belief in rationality. This condition is weaker than Aumann’s and compatible with the implicit assumptions (the “epistemic openness of the future”) underlying Stalnaker’s criticism of Aumann’s proof. The “dynamic” nature of our concept of rationality explains why our condition avoids the apparent circularity of the “backward induction paradox”: it is consistent to (continue to) believe in a player’s rationality after updating with his irrationality. (shrink)

In this paper we concentrate on the nature of the liar paradox asa cognitive entity; a consistently testable configuration of properties. We elaborate further on a quantum mechanical model (Aerts, Broekaert and Smets, 1999) that has been proposed to analyze the dynamics involved, and we focus on the interpretation and concomitant philosophical picture. Some conclusions we draw from our model favor an effective realistic interpretation of cognitive reality.

We investigate the process of truth-seeking by iterated belief revision with higher-level doxastic information . We elaborate further on the main results in Baltag and Smets (Proceedings of TARK, 2009a , Proceedings of WOLLIC’09 LNAI 5514, 2009b ), applying them to the issue of convergence to truth . We study the conditions under which the belief revision induced by a series of truthful iterated upgrades eventually stabilizes on true beliefs. We give two different conditions ensuring that beliefs converge to (...) “full” (complete) truth , as well as a condition ensuring only that they converge to true (but not necessarily complete) beliefs. (shrink)

Because they involve individual-level cognitive processes, psychological explanations of linguistic phenomena are in principle testable against individual behaviour. The present study draws on patterns of individual variation in corpus data to test explanations of productivity. Linguistic patterns are predicted to become more productive with higher type frequencies and lower token frequencies. This is because the formation of abstract mental representations is encouraged by varied types but counteracted by automation of high-frequency types. The predictions are tested for English -ly and -ness-derivation, (...) as used by 698 individual journalists in the New York Times Annotated Corpus and 171 members of Parliament in the Hansard Corpus. Linear regression is used to model individual variation in productivity, in relation to type and token frequency, as well as several other predictor variables. While the expected effects are observed, there is also robust evidence of an interaction effect between type and token frequency, indicating that productivity is highest for patterns with many types and not-too-infrequent tokens. This fits best with a view of entrenchment as both a conservative and creative force in language. Further, some variation remains irreducibly individual and is not explained by currently known predictors of productivity. (shrink)

We study the learning power of iterated belief revision methods. Successful learning is understood as convergence to correct, i.e., true, beliefs. We focus on the issue of universality: whether or not a particular belief revision method is able to learn everything that in principle is learnable. We provide a general framework for interpreting belief revision policies as learning methods. We focus on three popular cases: conditioning, lexicographic revision, and minimal revision. Our main result is that conditioning and lexicographic revision can (...) drive a universal learning mechanism, provided that the observations include only and all true data, and provided that a non-standard, i.e., non-well-founded prior plausibility relation is allowed. We show that a standard, i.e., well-founded belief revision setting is in general too narrow to guarantee universality of any learning method based on belief revision. We also show that minimal revision is not universal. Finally, we consider situations in which observational errors may occur. Given a fairness condition, which says that only finitely many errors occur, and that every error is eventually corrected, we show that lexicographic revision is still universal in this setting, while the other two methods are not. (shrink)

In this paper we show how ideas coming from two areas of research in logic can reinforce each other. The first such line of inquiry concerns the "dynamic turn" in logic and especially the formalisms inspired by Propositional Dynamic Logic (PDL); while the second line concerns research into the logical foundations of Quantum Physics, and in particular the area known as Operational Quantum Logic, as developed by Jauch and Piron (Helve Phys Acta 42: 842-848, 1969), Pirón (Foundations of Quantum Physics, (...) 1976). By bringing these areas together we explain the basic ingredients of Dynamic Quantum Logic, a new direction of research in the logical foundations of physics. (shrink)

We propose a refinement of STIT logic to make it suitable to model causal agency and responsibility in basic multi-agent scenarios in which agents can interfere with one another. We do this by supplementing STIT semantics, first, with action types and, second, with a relation of opposing between action types. We exploit these novel elements to represent a test for potential causation, based on an intuitive notion of expected result of an action, and two tests for actual causation from the (...) legal literature, i.e. the but-for and the NESS tests. We then introduce three new STIT operators modeling corresponding notions of causal responsibility, which we call potential, strong, and plain responsibility, and use them to provide a fine-grained analysis of a number of case studies involving both individual agents and groups. (shrink)

... Avicenne et Fismaelisme sont comme'eau et le feu. On se souviendra du fameux passage de son autobiographie ou le philosophe coupe court avec toutes les ...

Jules Janssens a construit une œuvre importante, qui, pour de nombreux chercheurs, a ouvert des perspectives de recherches nouvelles et fécondes. Ses travaux ont fait date. Ils portent principalement sur la philosophie d'Avicenne, ses sources, ses rapports avec la pensée musulmane, son influence sur la théologie ash'arite (al-Ghazālī, Fakhr al-Dīn al-Rāzī) et sa réception dans le monde latin. Pour lui rendre hommage, quatorze collègues et amis de renommée internationale se sont réunis pour poursuivre ses réflexions sur ces thèmes. L'ouvrage qui (...) en est issu offre un état des lieux de la recherche contemporaine sur Avicenne et sa postérité arabo-latine. (shrink)

Although we applaud the interactivist approach to language and communication taken in the target article, we notice that Shanker & King (S&K) give little attention to the theoretical frameworks developed by dynamical system theorists. We point out how the dynamical idea of causality, viewed as multidirectional across multiple scales of organization, could further strengthen the position taken in the target article.

In this paper we show how recent concepts from Dynamic Logic, and in particular from Dynamic Epistemic logic, can be used to model and interpret quantum behavior. Our main thesis is that all the non-classical properties of quantum systems are explainable in terms of the non-classical flow of quantum information. We give a logical analysis of quantum measurements (formalized using modal operators) as triggers for quantum information flow, and we compare them with other logical operators previously used to model various (...) forms of classical information flow: the “test” operator from Dynamic Logic, the “announcement” operator from Dynamic Epistemic Logic and the “revision” operator from Belief Revision theory. The main points stressed in our investigation are the following: (1) The perspective and the techniques of “logical dynamics” are useful for understanding quantum information flow. (2) Quantum mechanics does not require any modification of the classical laws of “static” propositional logic, but only a non-classical dynamics of information. (3) The main such non-classical feature is that, in a quantum world, all information-gathering actions have some ontic side-effects. (4) This ontic impact can affect in its turn the flow of information, leading to non-classical epistemic side-effects (e.g. a type of non-monotonicity) and to states of “objectively imperfect information”. (5) Moreover, the ontic impact is non-local: an information-gathering action on one part of a quantum system can have ontic side-effects on other, far-away parts of the system. (shrink)

Journal Name: Cognitive Linguistics Issue: Ahead of print.

We formalise a notion of dynamic rationality in terms of a logic of conditional beliefs on plausibility models. Similarly to other epistemic statements, dynamic rationality changes its meaning after every act of learning, and it may become true after players learn it is false. Applying this to extensive games, we "simulate" the play of a game as a succession of dynamic updates of the original plausibility model: the epistemic situation when a given node is reached can be thought of as (...) the result of a joint act of learning that the node is reached. We then use the notion of "stable belief, i.e. belief that is preserved during the play of the game, in order to give an epistemic condition for backward induction: rationality and common knowledge of stable belief in rationality. This condition is weaker than Aumann's and compatible with the implicit assumptions underlying Stalnaker's criticism of Aumann's proof. The "dynamic" nature of our concept of rationality explains why our condition avoids the apparent circularity of the "backward induction paradox": it is consistent to believe in a player's rationality after updating with his irrationality. (shrink)

The advent of personal genomics companies offering direct translation of scientific data into personal health information, calls into question traditional policies to refuse disclosure of such scientific data to research participants. This seems especially true for population biobanks, as they collect not only genotype information but also associated phenotype information, and thus may be in a unique position to translate their scientific findings into personal health information for their participants. Disclosure of such information seems mandated by the expectations raised by (...) biobanks and their participants' rights to know health information, to know clinical research results, to life and health and particularly their right to benefit. Refusals to disclose such information can be grounded in the lack of analytical validity and/or clinical utility of most findings, the need to avoid the therapeutic misconception, the complexity and costs involved in translation and disclosure and the disproportionate burden resulting from the obligation to respect participants' right not to know before any disclosure can be made. Currently, any demands by participants in population biobanks for full disclosure of all pertinent personal health information potentially resulting from the biobank's scientific findings are unlikely to be granted by a Dutch court under Dutch and international law. As the law stands now, a population biobank is neither a doctor nor a personal genomics company. However, in view of the rapid scientific, medical, technological, commercial and social developments, population biobanks must prepare to take more care of their participants' legitimate interest in receiving as much validated personal health information as reasonably possible, in a timely fashion, by developing appropriate translation and disclosure mechanisms. This paper examines whether population biobank participants have the right, under Dutch civil law and international law, to full disclosure, i.e. to all information generated by the biobank that is pertinent to their present and future health. It pioneers the format of a hypothetical court case to elucidate the legal and policy arguments" for and against full disclosure. (shrink)

Research within the operational approach to the logical foundations of physics has recently pointed out a new perspective in which quantum logic can be viewed as an intuitionistic logic with an additional operator to capture its essential, i.e., non-distributive, properties. In this paper we will offer an introduction to this approach. We will focus further on why quantum logic has an inherent dynamic nature which is captured in the meaning of "orthomodularity" and on how it motivates physically the introduction of (...) dynamic implication operators, each for which a deduction theorem holds with respect to a dynamic conjunction. As such we can offer a positive answer to the many who pondered about whether quantum logic should really be called a logic. Doubts to answer the question positively were in first instance due to the former lack of an implication connective which satisfies the deduction theorem within quantum logic. (shrink)

We present a logical calculus for reasoning about information flow in quantum programs. In particular we introduce a dynamic logic that is capable of dealing with quantum measurements, unitary evolutions and entanglements in compound quantum systems. We give a syntax and a relational semantics in which we abstract away from phases and probabilities. We present a sound proof system for this logic, and we show how to characterize by logical means various forms of entanglement (e.g. the Bell states) and various (...) linear operators. As an example we sketch an analysis of the teleportation protocol. (shrink)

The advent of personal genomics companies offering direct translation of scientific data into personal health information, calls into question traditional policies to refuse disclosure of such scientific data to research participants. This seems especially true for population biobanks, as they collect not only genotype information but also associated phenotype information, and thus may be in a unique position to translate their scientific findings into personal health information for their participants. Disclosure of such information seems mandated by the expectations raised by (...) biobanks ('to help bring about the era of personalized medicine') and their participants' rights to know health information, to know clinical research results, to life and health and particularly their right to benefit. Refusals to disclose such information can be grounded in the lack of analytical validity and/or clinical utility of most findings, the need to avoid the therapeutic misconception, the complexity and costs involved in translation and disclosure and the disproportionate burden resulting from the obligation to respect participants' right not to know before any disclosure can be made. Currently, any demands by participants in population biobanks for full disclosure of all pertinent personal health information potentially resulting from the biobank's scientific findings are unlikely to be granted by a Dutch court under Dutch and international law. As the law stands now, a population biobank is neither a doctor nor a personal genomics company. However, in view of the rapid scientific, medical, technological, commercial and social developments, population biobanks must prepare to take more care of their participants' legitimate interest in receiving as much validated personal health information as reasonably possible, in a timely fashion, by developing appropriate translation and disclosure mechanisms. This paper examines whether population biobank participants have the right, under Dutch civil law and international law, to full disclosure, i.e. to all information generated by the biobank that is pertinent to their present and future health. It pioneers the format of a hypothetical court case to elucidate the legal and policy arguments" for and against full disclosure. (shrink)