This paper will examine the effects of gender, age, work experience, academic status and legality on certain ethical decisions. Six scenarios representing ethical dilemmas were presented to both undergraduate and MBA students in an attempt to determine if various demographic factors influenced ethical decision making. While some past studies have suggested that gender has an important effect on ethical decision making, this study does not completely support this conclusion and suggests that age and/or length of work experience should be included (...) in any study of ethical decision making.The legality of the decisions was determined and compared to the reason given by the students for their decisions. In some cases the choice made by a majority of the students was not the one that was supported by the legal authorities which suggests that there may be conflicts between the ethical system of the respondents and the behavior expected of them by society. (shrink)

This article represents conversations with the American composer Libby Larsen in which she described her beliefs about music, music education, and the dilemmas that our current system faces as we seek to provide relevant and meaningful music education to our students. Our conversation explores such topics as cognitive psychology, music theory, cultural practices and developments in American culture, and current music education practices. Larsen brought up many questions about music education in America, providing some suggestions for the future and (...) posing problems for which the solution may require a great deal of imagination by music education teachers. The article is structured as a Socratic dialogue, in which Larsen constructs an inductively strong argu- ment for making radical changes to current music education practice. (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)

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)

Individual objects have potentials: paper has the potential to burn, an acorn has the potential to turn into a tree, some people have the potential to run a mile in less than four minutes. Barbara Vetter provides a systematic investigation into the metaphysics of such potentials, and an account of metaphysical modality based on them. -/- In contemporary philosophy, potentials have been recognized mostly in the form of so-called dispositions: solubility, fragility, and so on. Vetter takes dispositions as her (...) starting point, but argues for and develops a more comprehensive conception of potentiality. She shows how, with this more comprehensive conception, an account of metaphysical modality can be given that meets three crucial requirements: Extensional correctness: providing the right truth-values for statements of possibility and necessity; formal adequacy: providing the right logic for metaphysical modality; and semantic utility: providing a semantics that links ordinary modal language to the metaphysics of modality. -/- The resulting view of modality is a version of dispositionalism about modality: it takes modality to be a matter of the dispositions of individual objects. This approach has a long philosophical tradition going back to Aristotle, but has been largely neglected in contemporary philosophy. In recent years, it has become a live option again due to the rise of anti-Humean, powers-based metaphysics. The aim of Potentiality is to develop the dispositionalist view in a way that takes account of contemporary developments in metaphysics, logic, and semantics. (shrink)

Growing supermarket dominance and the expansion of own-label market share in Australia has put considerable pressure on agri-food manufacturers, and the recent movement of a number of manufacturing operations off-shore has attracted widespread attention. This paper examines the pursuit of an international manufacturing base by SPC Ardmona, one of Australia’s major fruit and vegetable processors, with a focus on strategic alliances formed with Siam Foods in Thailand and Rhodes Food Group in South Africa/Swaziland. Strategic horizontal alliances have become increasingly important (...) for manufacturers seeking to counter retailer dominance, yet have received little attention in the agri-food literature. The two alliances examined in this paper illustrate the profound importance of prevailing societal and institutional environments in which production networks ‘touch-down’, and their influence on firm-level dynamics of trust, motivation, corporate values, and strategic objectives. Horizontal alliances can offer a promising alternative to cut-throat competition and a ‘race- to-the-bottom’ between agri-food manufacturers. However, with own-label sourcing strategies deepening competition between geographically-disparate manufacturers, identifying compatible alliance partners is likely to become an increasingly greater challenge. (shrink)

In recent years, the concept of a ‘prohibition against representation’ and its ethical andpolitical implications for artistic practices past, present and future have been subjected torenewed critical scrutiny. While this interdiction derives from the Second Commandmentgiven by God to Moses, forbidding the creation of graven images or idols, it hasfrequently been invoked in secular contexts, and has acquired special resonance inongoing debates about the difficulty of adequately representing the event which hasbeen called the Holocaust or Shoah. The persistent claim that (...) the Nazis’ persecution ofthe Jews and other communities remains beyond or unsusceptible to representation,and more specifically the assertion that it cannot or should not be recuperated withinimages, are often informed by a particular understanding of the Bilderverbot . However, certain survivors and scholarshave queried whether it is legitimate or helpful to reactivate this injunction in theaftermath of such atrocities. Jorge Semprun, Jacques Rancière, Jean-Luc Nancy andothers have variously criticised this move, along with associated rhetorics of ‘ineffability’,as confused and obscurantist, politically misleading and morally suspect.1Nancy, theauthor of one of the most forceful critiques in this vein, warns that the allegation thatrepresentation of the Holocaust is illegitimate rests on a misunderstanding ormisapplication of the original religious prohibition which he seeks to correct;‘“representation of the Shoah”’, he concludes, ‘is not only possible and licit, but in fact also necessary and imperative’. (shrink)

Dispositions are modal properties. The standard conception of dispositions holds that each disposition is individuated by its stimulus condition(s) and its manifestation(s), and that their modality is best captured by some conditional construction that relates stimulus to manifestation as antecedent to consequent. I propose an alternative conception of dispositions: each disposition is individuated by its manifestation alone, and its modality is closest to that of possibility — a fragile vase, for instance, is one that can break easily. The view is (...) expounded in some detail and defended against the major objections. (shrink)

It is a familiar point that many ordinary dispositions are multi-track, that is, not fully and adequately characterisable by a single conditional. In this paper, I argue that both the extent and the implications of this point have been severely underestimated. First, I provide new arguments to show that every disposition whose stimulus condition is a determinable quantity must be infinitely multi-track. Secondly, I argue that this result should incline us to move away from the standard assumption that dispositions are (...) in some way importantly linked to conditionals, as presupposed by the debate about various versions of the ‘conditional analysis’ of dispositions. I introduce an alternative conception of dispositionality, which is motivated by linguistic observations about dispositional adjectives and links dispositions to possibility instead of conditionals. I argue that, because of the multi-track nature of dispositions, the possibility-based conception of dispositions is to be preferred. (shrink)

This essay reconstructs the career of the 18th-cetnury Neapolitan publicist Giuseppe Maria Galanti, who championed the genre of anthropological geography in the Kingdom of Naples. Although little attention has been paid to Galanti by the English-language historiography, the person and work of the Neapolitan publicist has loomed large in Italian studies on the Enlightenment. In landmark Italian studies, Galanti has been hailed as a clear-sighted reformer committed to the improvement of socioeconomic conditions within the Kingdom. Likewise, the geographical literature he (...) wrote has been read not as such but rather in light of its program of socioeconomic reform. However important that same program was, undue emphasis upon it has conflated his empirical approach to political geography with a connotation of realism that fundamentally has obscured the place of Galanti's project in the history of anthropology and, in particular, the emergence of European ethnography. By reconstructing the career of Galanti, it is my hope to provide a privileged window on what motivated a precocious ethnographer of Europe to undertake the unusual and arduous project of visiting and describing the provinces of his kingdom, on why he chose to conceptualize the terrain of the Kingdom as an object of philosophical study, and on how he understood his vocation in relation to the alternatives available to him as a man of Enlightenment. While bearing in mind the political aims of Galanti's work, this essay will also return it to the context in which it was first conceived and piloted—namely the ethos, epistemology, and professional culture of the human sciences of the Enlightenment city of Naples, which, it can be said, smacked of a Rousseauian contempt for the “civilization” of the capital, for its learned professions, and for the cosmopolitan theories of Europe's most urbane philosophes. (shrink)

Williamsonian modal epistemology is characterized by two commitments: realism about modality, and anti-exceptionalism about our modal knowledge. Williamson’s own counterfactual-based modal epistemology is the best known implementation of WME, but not the only option that is available. I sketch and defend an alternative implementation which takes our knowledge of metaphysical modality to arise, not from knowledge of counterfactuals, but from our knowledge of ordinary possibility statements of the form ‘x can F’. I defend this view against a criticism indicated in (...) Williamson’s own work, and argue that it is better connected to the semantics of modal language. (shrink)

The debate about the ethical implications of Artificial Intelligence dates from the 1960s :741–742, 1960; Wiener in Cybernetics: or control and communication in the animal and the machine, MIT Press, New York, 1961). However, in recent years symbolic AI has been complemented and sometimes replaced by Neural Networks and Machine Learning techniques. This has vastly increased its potential utility and impact on society, with the consequence that the ethical debate has gone mainstream. Such a debate has primarily focused on principles—the (...) ‘what’ of AI ethics —rather than on practices, the ‘how.’ Awareness of the potential issues is increasing at a fast rate, but the AI community’s ability to take action to mitigate the associated risks is still at its infancy. Our intention in presenting this research is to contribute to closing the gap between principles and practices by constructing a typology that may help practically-minded developers apply ethics at each stage of the Machine Learning development pipeline, and to signal to researchers where further work is needed. The focus is exclusively on Machine Learning, but it is hoped that the results of this research may be easily applicable to other branches of AI. The article outlines the research method for creating this typology, the initial findings, and provides a summary of future research needs. (shrink)

Although people can take spatial perspectives different from their own, it is widely assumed that egocentric perspectives are natural and have primacy. Two studies asked respondents to describe the spatial relations between two objects on a table in photographed scenes; in some versions, a person sitting behind the objects was either looking at or reaching for one of the objects. The mere presence of another person in a position to act on the objects induced a good proportion of respondents to (...) describe the spatial relations from that person’s point of view. When the query about the spatial relations was phrased in terms of action, more respondents took the other’s perspective than their own. The implication of action elicits spontaneous spatial perspective-taking, seemingly in the service of understanding the other’s actions. (shrink)

How does thinking affect doing? There is a widely held view that thinking about what you are doing, as you are doing it, hinders performance. Once you have acquired the ability to putt a golf ball, play an arpeggio on the piano, or parallel-park, reflecting on your actions leads to inaccuracies, blunders, and sometimes even utter paralysis--that's what is widely believed. But is it true? After exploring some of the contemporary and historical manifestations of the idea, Barbara Gail Montero (...) develops a theory of expertise which emphasizes the role of the conscious mind in expert action. She aims to dispel various myths about experts who proceed without any understanding of what guides their action, and she analyzes research in both philosophy and psychology that is taken to show that conscious control and explicit monitoring of one's movements impedes well practiced skills. Montero explores a wide range of real-life examples of optimal performance, in sports, the performing arts, healthcare, the military, and other fields, and draws from psychology, neuroscience, and literature to offer a refreshing and persuasive view of expertise, according to which expert action generally is and ought to be thoughtful, effortful, and reflective. (shrink)

Abilities are in many ways central to what being an agent means, and they are appealed to in philosophical accounts of a great many different phenomena. It is often assumed that abilities are some kind of dispositional property, but it is rarely made explicit exactly which dispositional properties are our abilities. Two recent debates provide two different answers to that question: the new dispositionalism in the debate about free will, and virtue reliabilism in epistemology. This paper argues that both answers (...) fail as general accounts of abilities, and discusses the ramifications of this result. (shrink)

Dispositionalists try to provide an account of modality—possibility, necessity, and the counterfactual conditional—in terms of dispositions. But there may be a tension between dispositionalist accounts of possibility on the one hand, and of counterfactuals on the other. Dispositionalists about possibility must hold that there are no impossible dispositions, i.e., dispositions with metaphysically impossible stimulus and/or manifestation conditions; dispositionalist accounts of counterfactuals, if they allow for non-vacuous counterpossibles, require that there are such impossible dispositions. I argue, first, that there are in (...) fact no impossible dispositions; and second, that the dispositionalist can nevertheless acknowledge the non-vacuity of some counterpossibles. The strategy in the second part is one of ‘divide and conquer’ that is not confined to the dispositionalist: it consists in arguing that counterpossibles, when non-vacuous, are read epistemically and are therefore outside the purview of a dispositional account. (shrink)

This paper surveys recent "new actualist" approaches to modality that do without possible worlds and locate modality squarely in the actual world. New actualist theories include essentialism and dispositionalism about modality, each of which can come in different varieties. The commonalities and differences between these views, as well as their shared motivations, are layed out.

Depictive expressions of thought predate written language by thousands of years. They have evolved in communities through a kind of informal user testing that has refined them. Analyzing common visual communications reveals consistencies that illuminate how people think as well as guide design; the process can be brought into the laboratory and accelerated. Like language, visual communications abstract and schematize; unlike language, they use properties of the page (e.g., proximity and place: center, horizontal/up–down, vertical/left–right) and the marks on it (e.g., (...) dots, lines, arrows, boxes, blobs, likenesses, symbols) to convey meanings. The visual expressions of these meanings (e.g., individual, category, order, relation, correspondence, continuum, hierarchy) have analogs in language, gesture, and especially in the patterns that are created when people design the world around them, arranging things into piles and rows and hierarchies and arrays, spatial-abstraction-action interconnections termed spractions. The designed world is a diagram. (shrink)

The standard Kratzerian analysis of modal auxiliaries, such as ‘may’ and ‘can’, takes them to be univocal and context-sensitive. Our first aim is to argue for an alternative view, on which such expressions are polysemous. Our second aim is to thereby shed light on the distinction between semantic context-sensitivity and polysemy. To achieve these aims, we examine the mechanisms of polysemy and context-sensitivity and provide criteria with which they can be held apart. We apply the criteria to modal auxiliaries and (...) show that the default hypothesis should be that they are polysemous, and not merely context-sensitive. We then respond to arguments against modal ambiguity. Finally, we show why modal polysemy has significant philosophical implications. (shrink)

Metaphysicians of modality are increasingly critical of possible-worlds talk, and increasingly happy to accept irreducibly modal properties – and in particular, irreducible dispositions – in nature. The aim of this paper is to provide the beginnings of a modal semantics which uses, instead of possible-worlds talk, the resources of such an 'anti-Humean' metaphysics. One central challenge to an anti-Humean view is the context-sensitivity of modal language. I show how that challenge can be met and a systematic modal semantics provided, given (...) an independently plausible metaphysics of dispositional properties or potentialities. (shrink)

This paper explores the prospects for dispositional accounts of abilities. According to so-called new dispositionalists, an agent has the ability to Φ iff they have a disposition to Φ when trying to Φ. We show that the new dispositionalism is beset by some problems that also beset its predecessor, the conditional analysis of abilities, and bring up some further problems. We then turn to a different approach, which links abilities not to motivational states but to the notion of success, and (...) consider ways of implementing that approach. Our results suggest that there are principled disanalogies between abilities and disposition which prevent any dispositional account of abilities from succeeding. (shrink)

Manley and Wasserman (2008) have provided a convincing case against analyses of dispositions in terms of one conditional, and a very interesting positive proposal that links any disposition to a ‘suitable proportion’ of a particular set of precise conditionals. I focus on their positive proposal and ask just how precise those conditionals are to be. I argue that, contrary to what Manley and Wasserman imply in their paper, they must be maximally specific, describing in their antecedents complete centred worlds. This (...) suggests a natural semantics for dispositional expressions, which I briefly explore to argue that it lacks uniformity. I end by suggesting a variation on Manley and Wasserman's view which would preserve uniformity, though at the cost of some new puzzling questions. (shrink)