An anthology of essays that discuss the ethics of money (including issues of wealth, income, expenditures, charity, debt, etc.) from a variety of Jewish perspectives.

The purpose of this paper is to examine whether anonymous reporting channels are effective in detecting fraud against companies. Fraud, which comprises predominantly asset misappropriation, represents a key operational risk and a major cost to organisations. The fraud triangle provides a framework for developing our understanding of how ARCs can increase detection of fraud. Using publicly listed company survey data collected by KPMG in Australia—where ARCs are not mandated—we find a positive association between ARCs and reported fraud. These results indicate (...) that ARCs are effective in detecting fraud. Additional analysis reveals that small firms derive the greatest benefit from adopting ARCs. We also find that independent boards do not directly influence the detection of fraud, but companies with independent boards detect more fraud because they implement ARCs. (shrink)

We describe new results in parametrized complexity theory. In particular, we prove a number of concrete hardness results for W[P], the top level of the hardness hierarchy introduced by Downey and Fellows in a series of earlier papers. We also study the parametrized complexity of analogues of PSPACE via certain natural problems concerning k-move games. Finally, we examine several aspects of the structural complexity of W [P] and related classes. For instance, we show that W[P] can be characterized in terms (...) of the DTIME ) and NP. (shrink)

Behavioural welfare economics has lately been challenged on account of its use of the satisfaction of true preferences as a normative criterion. The critique contests what is taken to be an implicit assumption in the literature, namely that true preferences are context-independent. This assumption is considered not only unjustified in the behavioural welfare economics literature but unjustifiable – true preferences are argued to be, at least sometimes, context-dependent. This article explores the implications of this ‘critique of the inner rational agent’. (...) I argue that the critique does not support a wholesale shift away from the use of true preferences as an evaluative standard in normative economics; instead, the critique implies that behavioural welfare economists need to inquire into and establish the ‘source’ of particular context-dependent choices in individuals’ decision-making. The source determines the permissibility of correcting individuals’ context-dependent choices and can, in some situations, support decisive welfare judgements. (shrink)

Sketch of an account of perceptual content that satisfies conditions concerning accuracy, transparency, and richness.

In this essay, I present two thought experiments that respectively cast doubt on the adequacy of the coherentist and the reliabilist approaches to epistemic justification. Next, I propose an account of justified belief that accommodates coherentist and reliabilist intuitions and avoids both difficulties. Finally, I test this account by measuring its verdicts against my intuitions concerning wishful thinking and induction and answer three objections to this account.

Welcoming their scholarly focus on metaphorizing, I critique Díaz-Rojas, Soto-Andrade and Videla-Reyes’s selection of the hypothetical constructs “conceptual metaphor” and “enactive ….

The coastal area of Bangladesh is one of the most ecologically productive and it contains a rich biodiversity which includes several species that are endemic to this region. Much attention has been focused on ship breaking industries in the coastal areas because of the threat they pose to this thriving biological communities along with their other environmental impacts and the perilous working environment of the workers. The coastal environment of Sitakunda is severely contaminated by various processes related to ship-breaking i.e. (...) the disposal of different toxic wastes into the sea water, deforestation by expanding ship breaking yard, changing land-use pattern and release of toxic substance into the soil. Moreover, the workers of this industry are exposed to an extremely risky and toxic working environment which makes them vulnerable to both physical and psychological disorder as well as to accidental deaths and injury. Still, workers embrace these risks for very poor wages and most of the profits go to the already rich businessmen. Despite various negativities, this industry has gained importance due to the increasing demand of raw material for re-rolling industries and employment opportunities for the people of the coastal areas. As this industry is indispensable due to its importance in the macro and micro economy of Bangladesh, a sustainable management approach should be taken to at least minimize the environmental and health impacts of ship breaking industries. The current paper aims to investigate the extent to which this industry is affecting the ship breaking yard labors and the environment, despite the growing concern nationally and internationally, and it uses both primary and secondary data. (shrink)

Contemporary epistemology has assumed that knowledge is represented in sentences or propositions. However, a variety of extensions and alternatives to this view have been proposed in other areas of investigation. We review some of these proposals, focusing on (1) Ryle's notion of knowing how and Hanson's and Kuhn's accounts of theory-laden perception in science; (2) extensions of simple propositional representations in cognitive models and artificial intelligence; (3) the debate concerning imagistic versus propositional representations in cognitive psychology; (4) recent treatments of (...) concepts and categorization which reject the notion of necessary and sufficient conditions; and (5) parallel distributed processing (connectionist) models of cognition. This last development is especially promising in providing a flexible, powerful means of representing information nonpropositionally, and carrying out at least simple forms of inference without rules. Central to several of the proposals is the notion that much of human cognition might consist in pattern recognition rather than manipulation of rules and propositions. (shrink)

The 7725 letters of Hugo Grotius's correspondence of the years 1594 to 1645 reflect the highlights and drawbacks of an eventful career. Some important gradual developments and abiding features in the letters will be pointed out. In this way Grotius's political and scholarly activities can be analysed from the perspective of the correspondence.