The rising tide of corporate scandals and audit failures has shocked the public, and the integrity of auditors is being increasingly questioned. It is crucial for auditors and regulators to understand the main causes of audit failure and devise preventive measures accordingly. This study analyzes enforcement actions issued by the China Securities Regulatory Commission against auditors in respect of fraudulent financial reporting committed by listed companies in China. We find that auditors are more likely to be sanctioned by the regulators (...) for failing to detect and report material misstatement frauds rather than disclosure frauds. Further analysis of the material misstatements indicates that auditors are more likely to be sanctioned for failing to detect and report revenue-related frauds rather than assets-related frauds. In sum, our results suggest that regulators believe auditors have the responsibility to detect and report frauds that are egregious, transaction-based, and related to accounting earnings. The results contribute to our knowledge of auditors’ responsibilities for detecting frauds as perceived by regulators. (shrink)
Abstract This review discussion outlines Justin Barrett’s Preparedness Model. This evolutionary model for belief in God is shown to posit a maladaptive mind for infants. Questions about its implications and the supporting data are considered. Content Type Journal Article Pages 1-3 DOI 10.1007/s11841-012-0300-x Authors Dwayne Raymond, Department of Philosophy, Texas A&M University, College Station, TX, USA Journal Sophia Online ISSN 1873-930X Print ISSN 0038-1527.
: In this essay, I examine the arguments against physician-assisted suicide (PAS) Susan Wolf offers in her essay, "Gender, Feminism, and Death: Physician-Assisted Suicide and Euthanasia." I argue that Wolf's analysis of PAS, while timely and instructive in many ways, does not require that feminists reject policy approaches that might permit PAS. The essay concludes with reflections on the relationship between feminism and questions of agency, especially women's agency.
Modern logicians have sought to unlock the modal secrets of Aristotle's Syllogistic by assuming a version of essentialism and treating it as a primitive within the semantics. These attempts ultimately distort Aristotle's ontology. None of these approaches make full use of tests found throughout Aristotle's corpus and ancient Greek philosophy. I base a system on Aristotle's tests for things that can never combine (polarity) and things that can never separate (inseparability). The resulting system not only reproduces Aristotle's recorded results for (...) the apodictic syllogistic in the Prior Analytics but it also generates rather than assumes Aristotle's distinctions among 'necessary', 'essential' and 'accidental'. By developing a system around tests that are in Aristotle and basic to ancient Greek philosophy, the system is linked to a history of practices, providing a platform for future work on the origins of logic. (shrink)
Corballis seems to have not considered two points: (1) the importance of direct selection pressures for the evolution of handedness; and (2) the evolutionary significance of the polymorphism of handedness. We provide arguments for the need to explain handedness in terms of adaptation and natural selection.
The claim presented here is that aesthetic considerations are an essential part of place narrative, and are thus essential to ethical environmental decision-making. Holland’s narrative-based approach to nature conservation is taken as a starting point from which an argument is developed to show how his approach can be extended to include the aesthetic. Aesthetic experience of place is important because it gives us knowledge by acquaintance of the place, because it gives meaning to our relationship to the place, and because (...) it reveals and gives insight to meaningful relationships within the place. The narrative approach allows these experiences and meanings, which are problematic to other approaches, to be captured and included in environmental decision-making. (shrink)
This article demonstrates, by use of specific theological paradigms, how medicine functions as religion. In doing so, medicine promotes anti-feminist beliefs, symbols, social memories, and churchly structures. The essay then examines the enhancement of women's health from a feminist philosophical perspective. It argues against fetishizing in health promotion to the extent that everything comes to be regarded as therapeutic. Medicine has advanced the ideology that life itself is a disease to be cured or, at best, prevented. Alternative ethics of health (...) promotion could revise this tendency of regular medicine to appropriate all of life into the medical domain, advocating that all sorts of simple daily activities are profoundly therapeutic in some way. Rather, health must be viewed as the constant attempt to re-create a female environment that is Self-defined on the boundary of an environment that is man-made. CiteULike Connotea Del.icio.us What's this? (shrink)
Can political theory be action-guiding without relying on pre-political normative commitments? I answer that question affirmatively by unpacking two related tenets of Raymond Geuss’ political realism: the view that political philosophy should not be a branch of ethics, and the ensuing empirically-informed conception of legitimacy. I argue that the former idea can be made sense of by reference to Hobbes’ account of authorization, and that realist legitimacy can be normatively salient in so far as it stands in the correct (...) relation to a theory of justice and problematizes its sources of value through what Geuss terms ‘political imagination’. (shrink)
Joanna Mary Firth and Jonathan Quong argue that both an instrumental account of liability to defensive harm, according to which an aggressor can only be liable to defensive harms that are necessary to avert the threat he poses, and a purely noninstrumental account which completely jettisons the necessity condition, lead to very counterintuitive implications. To remedy this situation, they offer a “pluralist” account and base it on a distinction between “agency rights” and a “humanitarian right.” I argue, first, that (...) this distinction is spurious; second, that the conclusions they draw from this distinction do not cohere with its premises; third, that even if one granted the distinction, Firth’s and Quong’s implicit premise that you can forfeit your agency rights but not your “humanitarian right” is unwarranted; fourth, that their attempt to mitigate the counterintuitive implications of their own account in the Rape case relies on mistaken ad-hoc assumptions; fifth, that even if they were successful in somewhat mitigating said counterintuitive implications, they would still not be able to entirely avoid them; and sixth, that even in the unlikely case that none of these previous five critical points are correct, Firth and Quong still fail to establish that aggressors can be liable to unnecessary defensive harm since they fail to establish that unnecessary harm can ever be defensive in the first place. (shrink)
This is the outline: Introduction : le praticien d’une science-philosophie; Épiphénoménisme retourné et subjectivité délocalisée; Dieu est-il jamais inféré par la science ?; La question du panthéisme; Le pilotage axiologique et la parabole mécaniste; L'unité domaniale comme ce qui reste en dehors de la science.
This collection of essays on anthropological approaches to art and aesthetics is the first in its field to be published for some time. In recent years a number of new galleries of non-Western art have been opened, many exhibitions of non-Western art held, and new courses in the anthropology of art established. This collection is part of and complements these developments, contributing to the general resurgence of interest in what has been until recently a comparatively neglected field of academic study (...) and intellectual debate. -/- Unlike many previous collections, the focus of this volume is resolutely anthropological. The contributors draw on contemporary anthropological theory and exchange, to deepen our understanding of particular aesthetic traditions in their socio-cultural and historical contexts. In addition, the cross-cultural applicability of the very concepts 'art' and 'aesthetics' is assessed. -/- Each essay illustrates a specific approach and develops a particular argument. Many present new ethnography based on recent field research among Australian Aborigines, in New Guinea, Indonesia, Mexico, and elsewhere. Others draw on classic anthropological accounts of, for example, the Trobriand Islanders of Melanesia and the Nuer of the Southern Sudan, putting this material to new uses. -/- Sir RaymondFirth's introductory overview of the history of the anthropological study of art makes this volume particularly useful for the non-specialist interested in learning what anthropology has to contribute to our understanding of art and aesthetics in general. -/- With its wide geographical and cultural coverage and plentiful illustrations, many of which are in colour, Anthropology, Art, and Aesthetics will be a valuable resource for all serious students of the subject. (shrink)
The Raymond Tallis Reader provides a comprehensive survey of the work of this passionate, perceptive, and often controversial thinker. Key selections from Tallis's major works are supplemented by Michael Grant's detailed introduction and linking commentary. From nihilism to Theorrhoea, from literary theory to the role of the unconscious, The Raymond Tallis Reader guides us through the panoptic sweep of Tallis's critical insights and reveals a way of thinking for the 21st century.
This review of JaniceRaymond's A Passion for Friends focuses on her strong sense of the individual and of individuality. However, and this is the central contention of my paper, her perspective is quite distinct from liberal individualism. It is also a complex variation on the feminist concern with selves in relationships.
Montaigne faz um ataque pirrônico ao conceito acadêmico de verossimilhança ou probabilidade na Apologia de Raymond Sebond. O ataque é paradoxal porque Montaigne parece seguir o verossímil na própria Apologia e em diversos outros ensaios. Para resolver este problema exegético proponho uma dupla restrição do escopo do ataque à verossimilhança. Por um lado, mostro que o ataque visa mais a leitura epistêmica da verossimilhança proposta por Filo de Larissa do que ao conceito original de ordem exclusivamente prática de Carnéades. (...) Por outro, situo-o em um contexto político-religioso bem específico. O ataque pirrônico à verossimilhança é a estratégia oferecida por Montaigne à rainha católica de Navarra e irmã do rei da França, Marguerite de Valois, para eventual uso nas polêmicas religiosas em sua corte majoritariamente protestante de Nérac. Esta contextualização soluciona também outros problemas exegéticos da Apologia, como o da defesa paradoxal de Sebond, a inconsistência aparente entre as respostas de Montaigne às duas objeções feitas ao livro de Sebond, e o problema do fideísmo. In the Apology for Raymond Sebond, Montaigne launches a Pyrrhonian attack on Academic probability. However, Montaigne does follow probability in the Apology and other essays. In order to solve this exegetical problem I propose a double restriction of the attack. On the one hand, I show that it aims at Philo of Larissa's epistemic interpretation of the doctrine rather than at Carneades' original practical conception. On the other hand, I place the attack on a very specific historical context. Montaigne's Pyrrhonian attack on probability is a polemical strategy offered to Marguerite de Valois, the sister of the catholic king of France and wife of the protestant leader Henri de Navarre, to be used in the religious controversies in her predominant protestant court at Nérac. This context also solves other exegetical problems of the Apology such as Montaigne's paradoxical defense of Sebond, the apparent contradiction between the replies to the two objections to Sebond's book addressed by Montaigne, and the problem of fideism. (shrink)