For stakeholders, such as investors and lenders, to appropriately assess a company's financial performance, the reported accounting earnings must closely reflect the economic reality of the organization's financial activity throughout the reporting period. The degree to which reported earnings capture economic reality is called earnings quality. Managers have an ethical obligation to report high quality earnings to interested stakeholders in a timely matter. Accounting research has identified conditions within an organization, such as management compensation contracts and pending litigation that can (...) impact earnings quality. We extend this line of research by exploring whether another characteristic of an organization, gender diversity in senior management, influences the quality of reported earnings. Companies with more women in senior management are found to be more profitable and have higher stock returns after initial public offerings than those with fewer women in the management ranks. Our findings suggest that the improved bottom line for companies with more women senior executives is not produced through the management of earnings or lower quality earnings. Instead, earnings quality is positively associated with gender diversity in senior management. (shrink)

There is a dearth of business ethics research on family firms, despite the importance of such firms to the US economy. We answer Vazquez’s call to examine the intersection of family-firm research and business ethics, by investigating whether external auditors assess higher risk of fraud in family firms. We test the contradictory predictions of two dominant theoretical perspectives in family-firm research—entrenchment theory and alignment theory. We conduct an experiment with highly experienced external audit professionals, who assess the risk of fraud (...) and make client acceptance decisions for family firms versus non-family firms with different strength of corporate governance: strong versus weak audit committees. We find that auditors assess the risk of fraud as higher for family firms than for non-family firms, consistent with the predictions of entrenchment theory. Auditors are also less likely to make client acceptance recommendations for family firms. The strength of the AC moderates the family-firm effect, whereby auditors assess family firms with weak ACs to have the highest fraud risk and to be the least desirable audit clients. Our findings suggest that auditors perceive more severe agency conflicts to be present in family firms than in non-family firms, consistent with entrenchment theory, according to which family members may behave opportunistically to extract rents and potentially expropriate the firm’s resources at the expense of minority shareholders. (shrink)

For philosophers, rights against the world are equivalent to rights in rem. Contrary to what Hart thought, however, this does not make them equivalent to general rights. Rights in rem contrast with rights in personam, whereas general rights contrast with special rights. As I explain, rights against the world can be either general rights or special rights. My explanation follows Waldron’s strategy of exhibiting property rights as justified by Locke’s theory of property as a case of rights in rem that (...) are also special rights. Moreover, despite what ‘in rem’ means in Latin, rights against the world include more than property rights. For example, they also include moral human rights. With moral human rights and property rights alike, the correlative duties are borne by ‘everyone’, understood in a dynamic sense I undertake to specify. (shrink)

One widely accepted way of justifying universal access to health care is to argue that access to health care is necessary to ensure health, which is necessary to provide equality of opportunity. But the evidence on the social determinants of health undermines this argument.

This paper continues a debate among philosophers concerning the implications of situationist experiments in social psychology for the theory of virtue. In a previous paper (2002), I argued among other things that the sort of character trait problematized by Hartshorne and May's (1928) famous study of honesty is not the right sort to trouble the theory of virtue. Webber (2006) criticizes my argument, alleging that it founders on an ambiguity in "cross-situational consistency" and that Milgram's (1974) obedience experiment is immune (...) to the objections I levelled against Hartshorne and May. Here I respond to his criticisms. The most important error in Webber's argument is that it overlooks a distinction between "one time performance" experiments and "iterated trial" experiments. I explain why the former cannot begin to trouble the theory of virtue. CiteULike Connotea Del.icio.us What's this? (shrink)

This paper offers four arguments against a moral human right to health, two denying that the right exists and two denying that it would be very useful (even if it did exist). One of my sceptical arguments is familiar, while the other is not.The unfamiliar argument is an argument from the nature of health. Given a realistic view of health production, a dilemma arises for the human right to health. Either a state's moral duty to preserve the health of its (...) citizens is not justifiably aligned in relation to the causes of health or it does not correlate with the human right to health. It follows that no one holds a justified moral human right to health against the state.Education and herd immunity against infectious disease both illustrate this dilemma. In the former case, the state's moral duty correlates with the human right to health only if it demands too much from a cause of health; and in the latter, only if it demands nothing from a cause of health (that is, too little). (shrink)

Contributed articles on Advaita, Hindu philosophy, Vedic and Sanskrit literature.

Right now, I see a computer in front of me. Now, according to current philosophical orthodoxy, I could have the very same perceptual experience that I’m having right now even if I were not seeing a computer in front of me. Indeed, such orthodoxy tells us, I could have the very same experience that I’m having right now even if I were not seeing anything at all in front of me, but simply suffering from a hallucination. More generally, someone can (...) have the very same perceptual experience no matter whether she is enjoying a veridical perception of some mindindependent object, or merely hallucinating. What differs across these two kinds of case is not the kind of experience that she has, but rather the connections between her experience and the rest of the world. So say most philosophers. (shrink)

Gopal Sreenivasan, 201 West Duke Building, Box 90743, Durham NC USA 27708. Email: gopal.sreenivasan{at}duke.edu ' + u + '@ ' + d + ' '/ /- ->This paper reviews the epidemiological debate between the relative income hypothesis and the absolute income hypothesis. The dispute between these rival hypotheses has to do with whether an adequate account of the relationship between income and life expectancy requires the definition of ‘income’ to include any comparative element. I discuss the evidence offered (...) for the relative hypothesis, as well as two important criticisms that have been levelled against this evidence. I also offer some critical reflections on the debate from a philosophical standpoint concerned with the ethics of population health. Both hypotheses agree that a redistribution of income towards the worst off will improve their life expectancy. CiteULike Connotea Del.icio.us What's this? (shrink)

John Locke affirms a right to revolt against tyranny, but he denies that a minority of citizens is at liberty to exercise it unless a majority of their fellow citizens concurs in their judgment that the government is a tyranny. In a recent article, Massimo Renzo takes an equivalent position, on which a revolutionary vanguard requires the consent of the domestic majority before being permitted to revolt. Against Locke and Renzo, I argue that a minority of citizens can have a (...) liberty to revolt, whatever the domestic majority may hold. My argument concentrates on the moral force of majority rule, which turns out to presuppose the satisfaction of a number of background conditions. When any of these conditions fails to obtain, no domestic majority can justifiably block a minority’s liberty to revolt against tyranny. For the purposes of the theory of revolution, this minority has to be large enough to have a reasonable prospect of (military) success. Without that prospect, the minority will be anyhow forbidden to revolt, on grounds familiar from just war theory. However, for the purposes of the theory of political legitimacy, prospects of success are irrelevant. All that matters are the conditions under which any citizen is released from their ordinary duty not to overthrow the government. (shrink)

A comprehensive analysis of all of Schmitt's major works--his books, articles & pamphlets from 1919 to 1950--presented in an arresting narrative form.

According to the standard view of informed consent, a prospective subject's consent to participate in a research study is invalid if the individual fails to comprehend the information about the study standardly disclosed to him. I argue that this involves three mistakes. First, the standard view confuses an ethical aspiration with a minimum ethical standard. Second, it assigns the entire responsibility for producing comprehension in study participants to the investigators. Most importantly, the standard view requires the termination of many otherwise (...) perfectly ethical research studies. This last conclusion follows from appreciating a pervasive phenomenon that is known as the "therapeutic misconception." I argue that a prospective subject's consent to participate in research can be perfectly valid even if he or she does not comprehend the information that investigators are required to disclose. Furthermore, I explain that this alternative view does not in the least compromise the vital goal of ensuring the protection of subjects in research. (shrink)

Contextualist solutions to skeptical puzzles have recently been subjected to various criticisms. In this paper, I will defend contextualism against an objection prominently pressed by Stanley 2000. According to Stanley, contextualism in epistemology advances an empirically implausible hypothesis about the semantics of knowledge ascriptions in natural language. It is empirically implausible because it attributes to knowledge ascriptions a kind of semantic context-sensitivity that is wholly unlike any well- established type of semantic context-sensitivity in natural language.

Anthropologists often claim to have understood an ethical outlook that they nevertheless believe is largely false. Some moral philosophers---e.g., Susan Hurley---argue that this claim is incoherent because understanding an ethical outlook necessarily involves believing it to be largely true. To reach this conclusion, they apply an argument of Donald Davidson’s to the ethical case. My central aim is to defend the coherence of the anthropologists’ claim against this argument.To begin with, I specify a candidate-language that contains a significant number of (...) alien thick descriptions. A thick description is a term that has both descriptive and evaluative content, e.g., “courageous.” I then argue that, because of its alien thick descriptions, this candidate-language cannot be interpreted by someone who adheres to the strictures of Davidson’s account of interpretation. To complete my criticism, I demonstrate that the meaningfulness of this candidate-language cannot be impugned on Davidson’s own terms. This involves showing that an interpreter’s correctly assigning truth-conditions, expressed in her own language, to sentences featuring alien thick descriptions is consistent with her believing those sentences to be false. (shrink)

What is the general will? In this essay, I propose a simple and straightforward answer. Rousseau’s general will, I shall argue, is the totality of unrescinded decisions made by a community—that is, of an association of individuals contractually constituted as a “moral and collective body”—when its deliberation is subject to certain constraints.

This book discusses Locke's theory of property from both a critical and an interpretative standpoint. The author first develops a comprehensive interpretation of Locke's argument for the legitimacy of private property, and then examines the extent to which the argument is really serviceable in defense of that institution. He contends that a purified version of Locke's argument--one that adheres consistently to the logic of Locke's text while excluding considerations extraneous to his logic--actually does establish the legitimacy of a form of (...) private property. This version, which is both defensible in contemporary, secular terms and is, essentially, egalitarian, should provoke a reassessment of the nature of Locke's relevance to contemporary discussions of distributive justice. (shrink)

A novel approach to the crucial role emotion plays in virtuous action What must a person be like to possess a virtue in full measure? What sort of psychological constitution does one need to be an exemplar of compassion, say, or of courage? Focusing on these two examples, Emotion and Virtue ingeniously argues that certain emotion traits play an indispensable role in virtue. With exemplars of compassion, for instance, this role is played by a modified sympathy trait, which is central (...) to enabling these exemplars to be reliably correct judges of the compassionate thing to do in various practical situations. Indeed, according to Gopal Sreenivasan, the virtue of compassion is, in a sense, a modified sympathy trait, just as courage is a modified fear trait. While he upholds the traditional definition of virtue as a species of character trait, Sreenivasan discards other traditional precepts. For example, he rejects the unity of the virtues and raises new questions about when virtue should be taught. Unlike orthodox virtue ethics, moreover, his account does not aspire to rival consequentialism and deontology. Instead Sreenivasan repudiates the ambitions of virtue imperialism. Emotion and Virtue makes significant contributions to moral psychology and the theory of virtue alike. (shrink)

This paper examines the implications of certain social psychological experiments for moral theory—specifically, for virtue theory. Gilbert Harman and John Doris have recently argued that the empirical evidence offered by ‘situationism’ demonstrates that there is no such thing as a character trait. I dispute this conclusion. My discussion focuses on the proper interpretation of the experimental data—the data themselves I grant for the sake of argument. I develop three criticisms of the anti-trait position. Of these, the central criticism concerns three (...) respects in which the experimental situations employed to test someone's character trait are inadequate to the task. First, they do not take account of the subject's own construal of the situation. Second, they include behaviour that is only marginally relevant to the trait in question. Third, they disregard the normative character of the responses in which virtue theory is interested. Given these inadequacies in situationism's operationalized conception of a ‘character trait’, I argue that situationism does not really address the proposition that people have ‘character traits’, properly understood. A fortiori, the social psychological evidence does not refute that proposition. I also adduce some limited experimental evidence in favour of character traits and distil two lessons we can nevertheless learn from situationism. (shrink)

In his recent Knowledge and its Limits, Timothy Williamson argues that no non-trivial mental state is such that being in that state suffices for one to be in a position to know that one is in it. In short, there are no “luminous” mental states. His argument depends on a “safety” requirement on knowledge, that one’s confident belief could not easily have been wrong if it is to count as knowledge. We argue that the safety requirement is ambiguous; on one (...) interpretation it is obviously true but useless to his argument, and on the other interpretation it is false. (shrink)

This book is a scholarly treatise on the subject of Indian philosophy and is also written by one of its foremost and most well-known proponents. Chaturvedi Badrinath shows that the Mahabharata is the most systematic inquiry into the human condition. Badrinath shows that the concerns of the Mahabharata are the concerns of everyday life––of dharma, artha, kama and moksha. This book dispels several false claims about what is today known as ‘Hinduism’ to show us how individual liberty and knowledge, (...) freedom, equality, and the celebration of love, friendship and relationships are integral to the philosophy of the Mahabharata, because they are integral to human life. What sets this book apart from others is that Badrinath has used more than 500 Sanskrit shlokas, which he has translated himself to illustrate his arguments. Secondly, his approach to Hindu philosophy is one based in humanism, rather than in divisive politics. (shrink)

This volume explores the relationship between experience and theory in Indian social sciences in the form of a dialogue. It focuses on questions of Dalit experience and untouchability. While Gopal Guru argues that only those who have lived lives as subalterns can represent them accurately, Sundar Sarukkai feels that people located outside the community can also represent them. Thematically divided into five sections, the first discusses the problems associated with theory in the social sciences in the Indian context. The (...) next makes inquiries into the nature of personal and collective experience. The third explores the larger connection between ethics and theory in India, both in the natural and social sciences. The fourth examines the ontological and epistemological nature of experience itself and the politics of experience, and the last focuses on the experience and theory of experience in India. The authors invoke the image of a cracked mirror to suggest a more complex and distorted relation between experience and theory."--Publisher's website. (shrink)

In this article, I explore some advantages of viewing well-being in terms of an individual's health status. Principally, I argue that this perspective makes it easier to establish that rich countries at least have an obligation to transfer 1 percent of their GDP to poor countries. If properly targeted at the fundamental determinants of health in developing countries, this transfer would very plausibly yield a disproportionate `bang for the buck' in terms of individual well-being. This helps to explain how the (...) obligation can be both light enough in its burden on the rich to avoid being `too demanding' and yet also bountiful enough in its effects to be worthy of the status of a `minimum obligation'. The advantages I enunciate are particularly relevant to establishing an obligation in the context of a non-ideal theory of international justice, which aims to set interim targets for practical action before an ideal theory has been settled. Key Words: health • international justice • foreign aid • determinants of health • non-ideal theory. (shrink)

This paper examines the fairness of avoidable inequalities in health. It contrasts two approaches to this question, a direct approach and an indirect approach. Most of the discussion focuses on the indirect approach advocated by Daniels, Kennedy and Kawachi (2000). Their argument that avoidable inequalities in health are not unfair when their causes are otherwise fair is criticised on two counts. First, it encounters a surprising difficulty when one attends carefully to the point at which ethics intersects with epidemiology here. (...) Second, it fails to address the fundamental issue, which is whether any version of the direct approach is valid. (shrink)

Subliminal perception (SP) is today considered a well-supported theory stating that perception can occur without conscious awareness and have a significant impact on later behaviour and thought. In this article, we first present and discuss different approaches to the study of SP. In doing this, we claim that most approaches are based on a dichotomic measure of awareness. Drawing upon recent advances and discussions in the study of introspection and phenomenological psychology, we argue for both the possibility and necessity of (...) using an elaborated measure of subjective states. In the second part of the article, we present findings where these considerations are implemented in an empirical study. The results and implications are discussed in detail, both with reference to SP, and in relation to the more general problem of using elaborate introspective reports as data in relation to studies of cognition. (shrink)

Your evidence constrains your rational degrees of confidence both locally and globally. On the one hand, particular bits of evidence can boost or diminish your rational degree of confidence in various hypotheses, relative to your background information. On the other hand, epistemic rationality requires that, for any hypothesis h, your confidence in h is proportional to the support that h receives from your total evidence. Why is it that your evidence has these two epistemic powers? I argue that various proposed (...) accounts of what it is for something to be an element of your evidence set cannot answer this question. I then propose an alternative account of what it is for something to be an element of your evidence set. 1 Introduction 2 The elements of one's evidence set are propositions 3 Which kinds of propositions are in one's evidence set? 3.1 Doxastic accounts of evidence 3.2 Non-doxastic accounts of evidence 4 Elaborating and defending the LIE CiteULike Connotea Del.icio.us What's this? (shrink)

A pioneering work in the field of political and moral theory, this volume explores the complex and varied meanings, contexts, forms, and languages of humiliation within an interdisciplinary framework.

Rieber 1998 proposes an account of "S knows that p" that generates a contextualist solution to Closure. In this paper, I’ll argue that Rieber’s account of "S knows that p" is subject to fatal objections, but we can modify it to achieve an adequate account of "S knows that p" that generates a unified contextualist solution to all four puzzles. This is a feat that should matter to those philosophers who have proposed contextualist solutions to Closure: all of them have (...) motivated their contextualism by appeal to the fact that they can explain the plausibility of each of the statements in Closure taken individually, and they can do this without having to deny that each of those statements is true, at least in the context in which it is plausible. But notice that this consideration would equally well motivate a contextualist approach to the other puzzles. Nonetheless, no contextualist has yet suggested how a contextualist solution to the other puzzles might go. (shrink)

(NEG) is widely accepted both by internalist and by externalists. In fact, there have been very few opponents of (NEG). Timothy Williamson (e.g., 2000) rejects (NEG), for reasons that have by now received a great deal of scrutiny.2 John McDowell also rejects (NEG), but his reasons have not received the scrutiny they deserve. This is in large part because those reasons have not been well understood. We believe that McDowell’s challenge to (NEG) is important, worthy of fair assessment, and maybe (...) even correct. In this paper, we explain McDowell’s challenge to (NEG), and also explain how McDowell can address a seemingly fatal objection to his view. (shrink)

Volume 19, Issue 5, May 2019, Page 38-40.

The book, ‘The Crisis of World and Krishna Pure Monism: A Long Essay’, is more a cathartics of the crisis of world as viewed from the plane of Krishna pure monism than critique of hither to development of idea and philosophy. It sees a correlation of the crisis of world in praxis of objectification of subject, undermining of the knowledge and violation of Krishna pure monism-one has become all and inherence of knowledge. If objectification of subject is juxtaposed with resultant (...) objectification of women, nature, ‘other’, knowledge and idea or Reason or Dharma, it would certainly validate the hypothesis of the essay. The main hypothesis of the essay is as to how objectification of subject on the plane of sciencitization of philosophy and violation of Krishna pure monism-one has become all and inherent knowledge and , and its subversion by muses have led to the crisis of world. The objectification of subject or consciousness or spirit in sciences seems to be cause and effect of objectification of the Woman, Nature, Other, Knowledge and Reason or Idea or Dharma. When one has become all or creator has become creation, the plurality and difference is transitory which appear to have been assigned the permanent value. The transitory value has been given permanence, while the permanent has been dislodged from discourse, conveniently tucked to the abstract. This seems to be real narrative of the crisis of the world. -/- . (shrink)

Reasons can interact in a variety of ways to determine what we ought to do. For example, I might face a choice of whether to work on this paper or socialize with friends. And it might be that the only relevant reason to work on this paper is that I have a deadline coming up soon and that the only relevant reason to socialize is that it is relaxing. In this case, whether I ought to work on the paper or (...) ought to stay at home is determined by which of these reasons is stronger. (shrink)

A skeptic claims that I do not have knowledge of the external world. It has been thought that the skeptic reaches this conclusion because she employs unusually stringent standards for knowledge. But the skeptic does not employ unusually high standards for knowledge. Rather, she employs unusually restrictive standards of evidence. Thus, her claim that we lack knowledge of the external world is supported by considerations that would equally support the claim that we lack evidence for our beliefs about the external (...) world. These considerations do not threaten the truth of our ordinary attributions of evidence, however, for such attributions are context-sensitive in their semantics. It is argued that this solution to the problem of the external world enjoys all of the benefits, and suffers none of the problems, of other solutions to the problem of the external world. (shrink)

There are various grounds on which one may wish to distinguish a right to health care from a right to health. In this article, I review some old grounds before introducing some new grounds. But my central task is to argue that separating a right to health care from a right to health has objectionable consequences. I offer two main objections. The domestic objection is that separating the two rights prevents the state from fulfilling its duty to maximise the health (...) it provides each citizen from its fixed health budget. The international objection is that separating a human right to health care fails the moral requirement that, for any given moral human right, the substance to which any two right-holders are entitled be of an equal standard. (shrink)