The discussion about the relationship between tone at the top and financial reporting practices has been primarily focused on the oversight role played by the board of directors and other structural elements of corporate governance. Another relevant determinant of tone at the top is the corporate narrative language, since it is a fundamental way in which the chief executive officer enacts leadership. In this study, we empirically explore the association between financial reporting aggressiveness and five thematic indicators capturing different traits (...) of ethical leadership from 535 annual letters to shareholders. We find that aggressive financial reporting is positively associated with CEO letters using a language which is resolute, complex, and not engaging. Our empirical findings highlight the importance of examining discretionary corporate narratives for the auditing process and the role of tone at the top in influencing accounting practices. (shrink)

In this study, we explore the sincerity of the rhetorical tone of 664 annual letters to shareholders (CEO letters). Prior studies adopt Impression Management theory to predict that firms obfuscate failures and emphasize successes to unfairly enhance their image and maintain organizational legitimacy. Yuthas et al. (J Bus Ethics 41:141–157, 2002) challenged such a view, showing that firms reporting earnings surprises engage in ethical discourse with shareholders. We adopt the methodology of Yuthas et al. (J Bus Ethics 41:141–157, 2002) to (...) explore the association between firm performance and the rhetorical features of CEO letters in a large sample of Fortune 500 firms in the wake of the global economic crisis. In contrast to most prior research, we find that optimistic tone is congruent with both past and future performance. We conclude that under tough macroeconomic conditions, incentives to distort public information strategically are low. Rather, firms tend to engage in communicative action aimed at dialoguing with shareholders through sincere disclosure. However, in our conclusions, we warn about the impact of accounting and rhetorical manipulation on the congruence between optimistic tone and financial performance. (shrink)

A comparative study of a broad range of logical systems, showing that classical logic is just one among them and thate there are useful nonclassical logics which are conservative extensions of classical logic, by risorting to several negations and several implications. The book is oriented towards a defense of fuzzy logics.

Chomskyan linguistics recently seems to let its goals become wider, from a pure formal field to biology and cognitive sciences, aiming to a foretold convergence between the Universal Grammar Theory and neurosciences. In this paper I try to make the point on how far this linguistics biological trend is going today. First I’m going to talk about the foundations of biolinguistics. Then I’ll shortly face some critics against Chomsky about rationalism, innateness and modularity of mind; two theories alternative to UG (...) will be shown. Fifth and sixth paragraphs just talk about recent acquisitions on the biological foundations of language and about how the UG theory can be tested with new neuroscientific surveying techniques. The last paragraph contains some remarks on the future of biolinguistics. (shrink)

Still, it is but fair for me to point out that several of the mainstays of the present proposal owe very little to the influence of the philosophers whose epistemological views have attracted me most — or for that matter to that of other analytical philosophers. I am referring to my acknowledging degrees of truth and existence and, consequently, degrees of knowledge, too.

This is a critical discusssion of Professor da Costa's Essay on the foundations of logic which brings up issues of philosophy of logic, set theory, the foundations of mathematics, and paraconsistency.

Many-Valued logics can harbour nonclassical connectives expressing truth-nuances. The course of development of many-valued logics has given rise to paraconsistent systems wherein a sentence can be both negated and asserted just in case it is only partly true. A recently implemented family of such logics is shown to be a useful tool in coping with a number of philosophical difficulties, such as Zeno’s paradox of the arrow. This family is somehow akin to fuzzy logics initiated by Zadeh, but unlike them (...) it contains as a tautology the principle of excluded middle. (shrink)

A Fuzzy-Set Theoretical Framework -resting on a paraconsistent infinite-valued logic- is sketched, wherein a thorough ontological-reduction program can be carried out. The framework includes formulae of the form “x comprises z in the time-interval e”. Reducing aggregates to sets thus handled is shown to escape usual objections. Likewise, systems generally can be regarded as aggregates, hence as (fuzzy) sets -the purported nonextensionality of systems objection being disposed of owing to our system’s recognizing infinitely many membership degrees. So do bodies, too, (...) which enables us to find a solutionto Unger’s sorites concerning ordinary material bodies. (shrink)

The main starting point of many of the contributions collected into the book is the kind of Twin Earth considerations, along with meaning individualism. Is Putnam's claim about water in this world and a stuff in an alternative world being different materials?. Is meaning in the head? One seems allowed to be skeptical about the starting point of the debate between such as emphasize broad content and those who think that the basic semantic entities are narrow contents, which would fail (...) to be world-dependent or world-oriented. The kind of motivations prompting the essays collected into the book are likely to be regarded as in need of a deeper elucidation by such as have been more or less influenced by Quine. Pettit & McDowell's collection of essays is one of the books most scholars interested in the confines of philosophy of language and philosophy of mind will find worth reading. (shrink)

Introductory Remarks Why Paradigm Variation is Ensuant upon Contradiction How Externalistic Warrant Parries the Threat of [Truth] Relativism Why Not to Ward Relativism off by Means of Foundationalistic Justification Defending a relativistic View of Warrant A Transcendental Argument against [Truth] Relativism Towards [Partial] convergence A Gradualistic Paraconsistent Way to Convergence 7.1. - Perspectivism and Non Copulative Paraconsistent Logics 7.2. - The Strength and Weakness of Two Copulative Approaches to Paraconsistent Logic 7.3. - The Logic of Contradictorial Gradualism 7.4. - Implementing (...) the Notion of Relative Truth Bibliographic References.. (shrink)

Da Costa's paraconsistent systems of the series Cm (for finite m) (see [C1], [C2], and esp. [C3], pp. 237ff.) share important features with transitive logic, TL (which has been gone into in [P1] and [P2]), namely, they all coincide in that: (c1) they possess a strong negation, `¬', a conditional, `⊃', a conjunction, `∧', and a disjunction, `∨', with respect to which they are conservative extensions of CL or Classical Logic; (c2) they possess a non strong negation, `N' (notations are (...) different for systems C) which does not possess all properties of classical negation, but for which the following schemata are theorematic (I use the letters `p', `q', etc as schematic letters; my notational conventions are basically Church's: associativity leftwards; a dot stands for.. (shrink)

En este trabajo estudio algunas de las convergencias y divergencias entre dos concepciones filosóficas que coinciden en reconocer la contradictorialidad de lo real, o sea: que coinciden en ser dialécticas. Trátase de la filosofía de Hegel y de la concepción que en muy diversos trabajos y desde hace años vengo denominando ontofántica, concepción cuya aceptación de la contradictorialidad de lo real se sitúa más en la línea de Platón que en la de Hegel.

In his 1686 essay GI Leibniz undertook to reduce sentences to noun-phrases, truth to being. Such a reduction arose from his equating proof with conceptual analysis. Within limits Leibniz’s logical calculus provides a reasonable way of surmounting the dichotomy, thus allowing a reduction of hypothetical to categorical statements. However it yields the disastrous result that, whenever A is possible and so is B, there can be an entity being both A and B. Yet, Leibniz was in the GI the forerunner (...) of 20th century combinatory logic, which (successfully!) practices - sometimes for reasons not entirely unlike Leibniz’s own grounds - reductions of the same kinds he tried to carry out. (shrink)

¿Están comprendidos los extranjeros en el ámbito de aplicación de los derechos y deberes fundamentales estipulados por las constituciones modernas? Lamentablemente, no. Ha habido, a lo largo de la historia, progresos y retrocesos en la conciencia jurídica de los derechos migratorios. Hoy tienden a establecerse cláusulas de libre circulación en los espacios de integración económica, al paso que, de manera general , viene prohibida la inmigración del sur al norte. Esa orientación actual es injusta. Ni se atiene a un principio (...) de justicia natural ni respeta la tradición jurídica . Es dudoso que tengan los estados derecho a prohibir la inmigración foránea. Menos aún es admisible que se considere un delito el auxilio a la inmigración no autorizada. Frente a los criterios hoy imperantes, este artículo formula la propuesta de reconocer el derecho universal humano de migración por todo el Planeta. (shrink)

The paper goes into the intricate logical relation between imperatives, precepts and norms. It shows that there need not be two senses of "ought", the one descriptive and the other prescriptive, since when the law-giver enacts a fresh statute he is hereby making a tru statement, whose truth is grounded on the statement itself.

There are two main approaches to a theory of rationality: the positive one and the negative one. The latter, which has gained increasing acceptance, is primarily concerned with rejecting what is irrational, which usually is equated with what is inconsistent. The positive approach has a quite different purpose, that of studying reasoning and, insofar as possible, enhancing the patterns or standards of our reasoning practice.

RésuméL'article examine la thèse leibnizienne de la tendance à l'existence de toutes les essences et de la réalisation de la série des êtres possibles qui, ensemble, ont le plus d'entité. Bien qu'elle offre une réponse à la question de savoir pourquoi il y a un monde – et pourquoi il s'agit du monde réel et non d'un autre –, la thèse se heurte à de nombreux obstacles. On tend actuellement àécarter les lectures nécessitaristes. L'article s'inscrit en faux contre cette tendance; (...) il vise à montrer les difficultés qui entourent l'interprétation de la nécessité fondée en théorie de la preuve, non seulement en général mais aussi en particulier par rapport à Leibniz. Une issue aux difficultés pourrait consister à développer la notion leibnizienne des degrés de réalité, en concevant aussi des degrés d'existence. Cela permettrait d'éviter la rupture entre l'ordre des possibles et celui des existants. Alors que Leibniz reconnaît des variations dans le degré d'entité des possibles, il est mené par son attachement à la logique aristotélicienne à faire du passage de la possibilitéà l'existence un bond métaphysique, l'actualitéétant ainsi rque comme une question de tout ou rien. Une approche gradualiste permettrait de concilier une partie des motivations métaphysiques de Leibniz avec un réalisme modal apparentéà celui de David Lewis, mais dûment nuancé. (shrink)

Hay dos tipos de bienes y derechos: de bienestar y de libertad. Los primeros, irrenunciables, acarrean deberes positivos, de dar o hacer. Los derechos de libertad, en cambio, sólo imponen a otros deberes negativos, dejando a su titular libre para ejercerlos o no según quiera. Sostenemos que el derecho a la vida es un derecho de libertad. De ahí se sigue que no es obligatorio aceptar el don de la vida salvo cuando el ordenamiento permite a los progenitores presumir el (...) futuro consentimiento retroactivo del nuevo ser humano por nacer. Cuando las circunstancias hagan irrazonable tal presunción, es ilícita toda acción causal que contribuya a ese nacimiento salvo únicamente la acción voluntaria y libre de la madre de no abortar —por ser ése un derecho suyo. Matizamos nuestra teoría y la articulamos en un enfoque gradualista que da cuenta de la existencia de conflictos jurídicos. (shrink)

Within Nicholas de Cusa's philosophical approach, there is bound to be a level of unity lower than the one pertaining to God as such but higher than those of common creatures. The intermediate level belongs to the Intellect and is characterized by an affirmative coincidence of opposites hinging around universal equality. Such intellectual equality among all things, as they are in the Intellect, constitutes the root of number and multiplicity.

Es tarea de todos aplicar una ley, o sea realizar y ejecutar aquellos actos jurídicos y hechos prácticos que desembocan en su cumplimiento o lo constituyen. Se aplica una norma de carácter implicativo cuando, ante la existencia de un supuesto de hecho previsto en ella, se concluye la obligación contenida en su consecuencia jurídica, actuándose de conformidad con ello. Eso es incompatible con la separación de lo normativo y lo fáctico, propia del normativismo de Kelsen. Y es que hay situaciones (...) jurídicas que es imposible que se den cuando suceden ciertos hechos. El cambio de paradigma requerido para entender el hecho jurídico pasa por adoptar una lógica jurídica totalmente diferente de la lógica deóntica estándar. (shrink)

Arthur Lovejoy's masterful, highly influential interpretation of Leibniz's philosophy has been almost neglected for decades now. This paper tries to rehabilitate Lovejoy's construal (with a number of adaptations) by delving into the underlying logical links connecting Leibniz's principles of order and gradation (the latter also called `law of continuity', `principle of transition' or `principle of the jumpless change': natura non facit saltus ) with other fundamental principles of his mature philosophy.

This paper develops several insights put forward in the book Republican Studies. It goes into the difference between republicanism as a concept pertaining to legal theory, i.e. a system free from dynastic power, and the political-philosophy trend which currently goes by the same name, also known as `civicism', hinging upon the notion of freedom as non-domination. As against such a view, the value of a classical notion of liberty is maintained. Further grounds to choose a republic rather than a monarchy (...) are analyzed. A Parlamentarian Republic is shown to offer a reasonable balance of powers. International implications of this conception are also sketched out, opening the prospect of a universal republic. Reparations for past grievances are advanced as a means to approach a system of international relations oriented towards a just integration of Planet Earth. (shrink)