This paper provides an evaluation of the spinoff of a for-profit company from the American Institute of Certified Public Accountants (AICPA), a nonprofit professional association. The evaluation is based on a review of the literature on public policy issues surrounding organizational conversions from nonprofit to for-profit legal status. Many criticisms of this for-profit spinoff were voiced by professional leaders and accounting regulators, and we demonstrate that these criticisms are grounded in widely recognized policy principles relating to nonprofit conversions. The public (...) policy issues raised by this study have implications for the governance of professional associations in all disciplines. (shrink)

We are concerned here with recursive function theory analogs of certain problems in chromatic graph theory. The motivating question for our work is: Does there exist a recursive (countably infinite) planar graph with no recursive 4-coloring? We obtain the following results: There is a 3-colorable, recursive planar graph which, for all k, has no recursive k-coloring; every decidable graph of genus p ≥ 0 has a recursive 2(χ(p) - 1)-coloring, where χ(p) is the least number of colors which will suffice (...) to color any graph of genus p; for every k ≥ 3 there is a k-colorable, decidable graph with no recursive k-coloring, and if k = 3 or if k = 4 and the 4-color conjecture fails the graph is planar; there are degree preserving correspondences between k-colorings of graphs and paths through special types of trees which yield information about the degrees of unsolvability of k-colorings of graphs. (shrink)

This review article discusses the conception of collective rights necessary to ground contemporary entrenchments of minority educational rights, Indigenous rights and collective bargaining rights, as discussed in Miodrag Jovanović’s book, Collective Rights: A Legal Theory. Jovanović argues for a role for value collectivism in elucidating a rationale for the entrenchment of rights held by what he conceives of as pre-legally existing groups with interests not reducible to those of their individual members. This approach can offer an explanation for the entrenchment (...) of minority educational rights and Indigenous rights. The article extols Jovanović’s attempt to grapple with an explanation for rights not explained within standard liberal theory, even in Will Kymlicka’s attempt to justify minority rights within liberalism. The review also critiques the argument offered by Jovanović. First, the review argues that a full-fledged adoption of value collectivism is not necessary to provide a justification for irreducibly collective rights and that the unnecessary adoption of such a theoretical construct may, in practical terms, work counter to the ongoing entrenchment of the rights it seeks to justify, thus becoming what it will categorize as a ‘self-threatening theory’. Second, the review argues that Jovanović’s stark division of rights held by pre-legally existing groups and legally constituted collective entities undermines his account’s ability to explain collective bargaining rights of trade unions that are entrenched in some jurisdictions. (shrink)

The term “deep history” refers to historical accounts framed temporally not by the advent of a written record but by evolutionary events (Smail 2008; Shryock and Smail 2011). The presumption of deep history is that the events of today have a history that traces back beyond written history to events in the evolutionary past. For human kinship, though, even forming a history of kinship, let alone a deep history, remains problematic, given limited, relevant data (Trautman et al. 2011). With regard (...) to a deep history, one conjecture is that human kinship evolved from primate social systems in a gradual, more-or-less continuous manner (see Chapais 2008); another conjecture is that kinship, in accordance with the incest account of Claude Lévi-Strauss (1969) or the fanciful, tetradic account of Nicholas J. Allen (1986), “comes into existence with a leap” (Trautman et al. 2011: 176); and yet another, the account to be developed in this paper, is that kinship, as it is understood and lived by culture bearers today, is the consequence of a profound and qualitative evolutionary transformation going from an ancestral primate-like social system predicated on extensive face-to-face interaction to the relation-based social systems that characterize human societies (Read 2012). (shrink)

We completely characterize the simple majority weighted voting game achievable hierarchies, and, in doing so, show that a problem about representative government, noted by J. Banzhaf [Rutgers Law Review 58, 317–343 (1965)] cannot be resolved using the simple majority quota. We also demonstrate that all hierarchies achievable by any quota can be achieved if the simple majority quota is simply incremented by one.

Milton Friedman has argued that corporations have no responsibility to society beyond that of obeying the law and maximizing profits for shareholders. Individuals may have social responsibilities according to Friedman, but not corporations.When executives make contributions to address social problems in the name of the corporation, they are doing so with other people''s (shareholders'') money. The responsibility of corporate executives is a fiduciary one, to serve as an agent for the corporation''s shareholders, and to uphold shareholders'' trust, which requires executives (...) to maximize the return to their shareholders, who can then, if they choose, contribute their own money to worthy causes. (shrink)

Against Theory is unique in that it puts disparate thinkers from both the analytic and continental traditions into conversation on a central topic in moral philosophy. It also addresses the issue of the impact of postmodernism on ethics, unlike most of the literature on postmodernism which tends to deal with social and political issues rather than ethics. Dwight Furrow's Against Theory is a spirited assessment of two main alternatives to the theoretical approach. One approach, Furrow argues, posits moral life (...) has the form of a narrative and emphasizes the role of historical understanding or imaginative identification in recognizing moral obligation. The second postmodernist alternative, stresses that moral obligation is a feeling of being bound by a presence the source of which cannot be identified through reason or understanding. Furrow's position compellingly negotiates the tension between the living practice of ethics on the one hand, and normative ideals of equality and justice on the other. Furrow questions whether it is possible to resolve this seeming contradition. In doing so, he provides lucidly detailed examinations of such major thinkers as Bernard Williams, Alasdair MacIntyre, Martha Nussbaum, Richard Rorty, Emmanuel Levinas, and Jean-Francois Lyotard. Against Theory 's is a compelling examination of the continental and analytical philosophical ethical traditions. It is one od the few available books that thoroughly considers the impact of postmodernism on the subject and practice of ethics. (shrink)

The evolution from pre-human primates to modern Homo sapiens is a complex one involving many domains, ranging from the material to the social to the cognitive, both at the individual and the community levels. This article focuses on a critical qualitative transition that took place during this evolution involving both the social and the cognitive domains. For the social domain, the transition is from the face-to-face forms of social interaction and organization that characterize the non-human primates that reached, with Pan, (...) a hiatus due to the centripetal effects that highly individualized behavior has on a social system. The transition is to the relation-based forms of social organization that evolved in the hominins ancestral to Homo sapiens and are universal in human societies today. For the cognitive domain, this transition involves going from behavior responding mainly to phenomenal level sensory inputs to behavior formed in accordance with the concept of a relation, initially abstracted from behavior patterns, then extending the concept of a relation beyond abstraction from behavior patterns to the concept of a relation generated recursively through constructing the relation of a relation. This extension made possible the construction of systems of relations; initially genealogical systems of relations constructed culturally using the logic of recursion, and subsequently, the symbolic, computational systems of kin term relations referred to by anthropologists as kinship terminologies. The latter are “constructed realities” in the sense this term is used by cultural anthropologists. It follows that the evolution of relation-based systems of social interaction is not adequately accounted for through population model evolutionary accounts such as the Dual Inheritance Theory of human evolution since “constructed realities” constitute collectively and publicly shared cultural knowledge rather than the individually and privately possessed knowledge that is assumed in the population model framework for human evolution. (shrink)

This article analyses the relationship between liberal multiculturalist political philosophy and religious pluralism, examining Will Kymlicka’s writings as a central example of liberal multiculturalism. The article explains that liberal multiculturalism seeks to reconcile liberalism and cultural diversity by arguing that protections of cultural identity actually protect individuals in a manner compatible with liberalism. It argues that Kymlicka’s writings manifest both an inattention to religious minorities and a misattention that privileges culture over religion. Various examples from his writings suggest that he (...) has treated religion as a side issue and given priority to culture, resulting in some rather particular factual characterizations of examples touching on religion and some practical conclusions that simply do not correspond to the importance of religion and religious diversity. The article argues that these problems constitute a potentially fatal flaw, because they mean that Kymlicka’s writings, rather than bringing together liberalism and multiculturalism, are in tension both with liberal principles of religious toleration and with key theoretical rationales for multiculturalism. Religious freedom is key to liberalism because religious participation is a key means by which believers find meaning in their lives. Multiculturalism’s theoretical rationales for recognizing cultural communities as important components of identity also apply to religious communities. If liberal multiculturalism does not treat religion appropriately, it is in tension with its own foundations. In the concluding section, the article gestures in some theoretical and policy directions, arguing for a much greater openness to religion in the public sphere in an ecumenical dialogue of cultures and religions. (shrink)

Anton Wilhelm Amo (c. 1700 – c. 1750) – born in West Africa, enslaved, and then gifted to the Duke of Braunschweig-Wolfenbüttel – became the first African to earn a Ph.D. in philosophy at a European university. He went on to teach philosophy at the Universities of Halle and Jena. On the 16th of April, 1734, at the University of Wittenberg, he defended his dissertation, De Humanae Mentis Apatheia (On the Impassivity of the Human Mind), in which Amo investigates the (...) logical inconsistencies in René Descartes’ (1596 – 1650) res cogitans (mind) and res extensa (body) distinction and interaction by maintaining that (1) the mind does not sense material things nor does it (2) contain the faculty of sensing. (shrink)

Dwight Furrow examines the contemporary fascination with food and culinary arts not only as global spectacle, but also as an expression of control, authenticity, and playful creation for individuals in a homogenized, and increasingly public, world.

In Cultivating Citizens Dwight Allman and Michael Beaty bring together some of America's leading social and political thinkers to address the question of civic vitality in contemporary American society. The resulting volume is a serious reflection on the history of civil society and a rich and rewarding conversation about the future American civic order.

As a Catholic nun, to suggest Jacqueline Pascal as autonomous might at first glance seem contradictory. We show that her moral deference to the divine is not at all forfeiting her autonomy, but that aligning her own law with God's law is to align her own law with rationality itself, that is, the laws of nature. Her theoretical structure begins with a theory of virtue—viz., how and to whom we have an obligation to be moral. For her, acting in accordance (...) with cultural restrictions or following church orders against her own conscience would be living by the laws of another and so not acting autonomously. Pascal would not live by other's laws, regardless of whether her actions conform to the categories by which society expected her to act. The framework for her laws laid in Pascal's understanding of self-governance: if she wants to act virtuously then she must autonomously follow God's law by making it her own through the sentiments of her heart. Thus, she cannot live by the laws of men, but by the laws of her human nature and in alignment with a rightly ordered universe, that is, God's law, which we show parallels with a Stoic framework of autonomy. (shrink)

ABSTRACTThis study explores, historically and conceptually, the idea of separating governmental powers to institute a system that superintends the legitimate acquisition and exercise of those power...

The evolutionary trajectory from non-human to human forms of social organization involves change from experiential- to relational-based systems of social interaction. Social organization derived from biologically and experientially grounded social interaction reached a hiatus with the great apes due to an expansion of individualization of behaviour. The hiatus ended with the introduction of relational-based social interaction, culminating in social organization based on cultural kinship. This evolutionary trajectory links biological origins to cultural outcomes and makes evident the centrality of distributed forms (...) of information for both the boundary and internal structure of human societies as these evolved from prior forms of social organization. (shrink)

This paper analyzes the character implications of Kohlberg's conception of moral development combined with our current understanding of the moral point of view inherent in the most mature level of that development. The problem is first framed within an articulation of the most fundamental philosophical assumptions underlying Kohlberg's theory. Then the argument proceeds dialectically from correcting some of the common but mistaken character implications of the notion of principled morality to showing what positive picture of moral character emerges from an (...) appreciation of recent elaborations of the nature of Stage Six. It is argued that certain dimensions of moral character are required by the performative sense of objectivity which operationalizes the notion of respect for persons forming the heart of Stage Six. (shrink)

The shape and course which Christian thought has taken over its history is largely due to the contributions of individuals and communities in the second and third centuries. Bringing together a remarkable team of distinguished scholars, The Routledge Companion to Early Christian Thoughtis the ideal companion for those seeking to understand the way in which Early Christian thought developed within its broader cultural milieu and was communicated through its literature, especially as it was directed toward theological concerns. Divided into three (...) parts, the Companion: asks how Christianity's development was impacted by its interaction with cultural, philosophical, and religious elements within the broader context of the second and third centuries. examines the way in which Early Christian thought was manifest in key individuals and literature in these centuries. analyses Early Christian thought as it was directed toward theological concerns such as God, Christ, Redemption, Scripture, and the community and its worship. (shrink)