Annual reports are an important element in the genre of corporate public discourse. The reporting practices mandated by the Securities and Exchange Commission for all publicly traded corporations are intended to render the annual reports a legitimate and trustworthy medium through which management communicates information related to the financial performance of the firm. The following discussion represents an inaugural attempt to investigate the ethical characteristics of the discourse found in corporate annual reports using Habermas' principles of communicative action. In preparing (...) the Management's Discussion and Analysis (MD&A) portion of the report, managers are charged with providing narrative information for investors and other interested third parties relevant to assessing the firm's financial condition. Previous rhetorical studies of the narrative portions of annual reports argue that they serve as means for both legitimate and distorted communication. We investigate this communication medium through the lens of Habermas' norms for communicative action, which require communicators to be comprehensible, truthful, sincere, and legitimate. The study represents an initial attempt to operationalization Habermas' principles of communicative action and to employ a methodology that facilitates their application to research within a business context. From one perspective, consistent with agency theory as specified by neoclassical economics, it would seem that firms anticipating worse-than-expected financial performance would be less likely to exhibit the Habermasian principles necessary for undistorted communication because they would attempt to strategically influence the message being communicated about the firm's financial position. Instead, employing rhetorical analysis software, Diction 5.0, we found that firms expecting both good and bad earnings surprises exhibited a higher level of communicative action than a composite average firm. Although preliminary in nature, our findings suggest that firms anticipating large earnings surprises, either high or low, use the narrative portion of the annual report as a vehicle through which to communicate information about managements' veracity and trustworthiness as well as the firm's financial position. (shrink)

. The accounting profession’s image and reputation is built upon the members of the profession acting with the “highest sense of integrity” in “the public interest” (AICPA, 2003, www.aicpa.org/about). The Enron debacle initiated the latest crisis facing the profession regarding its image and reputation. The American Institute of Certified Public Accountants (AICPA) is the largest professional body representing the accounting profession and the one to which regulators have looked in establishing and upholding professional standards relating to the public practice of (...) accounting and auditing. One of the AICPA’s responsibilities is to “promote public awareness and confidence in the integrity, objectivity, competence and professionalism of CPAs ....” (AICPA, 2003, www.aicpa.org/about). We analyze the public statements issued by the AICPA (i.e., press releases, speeches of officers, testimony, published articles) during this ethical and identity crisis beginning with the AICPA’s first public statement on the Enron debâcle (AIPCA 2001) and concluding with the AICPA recognizing the need for a “new accounting culture” (Melancon 2002). In order to better understand the public discourse, we use image restoration theory (Benoit, 1995), because it provides a typology of strategies for dealing with the public face of crises. We identify the three most common strategies the AICPA employs during this period. Proposals for taking corrective action represent the most commonly employed strategy, but the analysis also indicates an attempt to evade responsibility by claiming defeasibility and to reduce the offensiveness of the situation by employing a bolstering strategy. A second analysis using DICTION, a software package useful in revealing latent dimensions in a text, indicates that early statements tend to use language related to accomplishing specific action while the later statements tend more toward general language that relates to peoples’ everyday lives. The findings raise questions as to substantive nature of the changes proposed by the AICPA, and thus, the extent to which the public interest is being served by them. (shrink)

With the demise of Andersen, LLP and new legislation that puts an end to self-governance in public accounting, the effectiveness of current models of accounting ethics have been seriously called into question. We argue that the profession suffers from fundamental limitations in its ethical framework that makes it impossible to effectively address ongoing ethical problems. The dominant representation of professional behavior is an agency model of ethics, in which the ultimate responsibility for identifying and dealing with ethical dilemmas resides with (...) the individual. We argue that structural forces such as control over resources, meaning systems, and community norms and values also have a strong influence on the actions of accountants and that these must also be considered. The recent legitimation crisis has forced the accounting profession and its constituencies to begin to recognize and address the structural aspects of ethics as they enable and constrain action. We propose a framework based on structuration theory and learning theory that allows for systematic, multi-level investigation of the structural forces that cause ethical dilemmas to arise and to be recognized and that influence the manner in which they are analyzed and resolved. This framework should be capable of continual critique and reconfiguration as environmental conditions change. (shrink)

For the past 30 years, the Melbourne urologist Dr Rodney Syme has quietly—and more recently, not-so-quietly—assisted terminally and permanently ill people to die. This paper draws on Syme’s recent book, A Good Death: An Argument for Voluntary Euthanasia , to identify and to reflect on some important challenges to what I outline as the traditional account of law, ethics, and end of life decisions. Among the challenges Syme makes to the traditional view is his argument that physicians’ intentions are (...) frail and unfairly expose physicians to moral and legal censure. Secondly, Syme argues that physician-assisted dying (PAD) should be framed as a form of palliative care, not as a kind of safety-chute for when palliative care fails. Thirdly, Syme himself is a rare breed: a dissident doctor who has opened himself up for scrutiny and criticism, by reflecting publicly on his experiences at the edge of the law. Syme’s career illustrates that prohibition, just like legalization, is a social policy that carries social consequences. The paper acknowledges the variability and idiosyncratic nature of extra-legal physician-assisted dying, and argues that the best way forward is to attempt to weigh the social consequences of both policies. Advocates and opponents of PAD should recognize that both prohibition and legalization involve trade-offs and impose possible costs on patients and on society. (shrink)

Plato is the first scientist whose work we still possess. He is our first writer to interpret the natural world mathematically, and also the first theorist of mathematics in the natural sciences. As no one else before or after, he set out why we should suppose a link between nature and mathematics, a link that has never been stronger than it is today. Mathematical Plato examines how Plato organized and justified the principles, terms, and methods of our mathematical, natural science. (...) "Roger Sworder deserves our gratitude for drawing attention to the significance of mathematics in Plato's thought and writings. He lays the principal discussions out before us with clarity. He also presents Plato as a theorist of nature: of physics and not just metaphysics, to use Aristotle's distinction. Not all readers, we should admit, will be equally convinced of the usefulness of Plato's science for today, but they will all be led more deeply into Plato's vision of reality."--ANDREW DAVISON, Westcott House, Cambridge "Here is Plato for an anti-Platonic age. The author gives careful attention to some of the most important passages in the Platonic dialogues and offers new solutions to some of Plato's most famous mathematical puzzles. He then considers the implications of these penetrating studies for the philosophy of science, and the natural sciences especially. This is a book that revivifies the core themes of Platonism and restores science to worship. It shows Roger Sworder to be one of the foremost students of Plato writing today, and places him in the noble tradition of Thomas Taylor."--RODNEY BLACKHIRST, author of Primordial Alchemy and Modern Religion: Essays on Traditional Cosmology. (shrink)

I argue that its appearing to you that P does not provide justification for believing that P unless you have independent justification for the denial of skeptical alternatives – hypotheses incompatible with P but such that if they were true, it would still appear to you that P. Thus I challenge the popular view of ‘dogmatism,’ according to which for some contents P, you need only lack reason to suspect that skeptical alternatives are true, in order for an experience as (...) of P to justify belief that P. I pursue three lines of objection to dogmatism, having to do with probabilistic reasoning, considerations of future or hypothetically available justification, and epistemic circularity. I briefly sketch a fall-back position which avoids the problems raised. (shrink)

This comprehensive compendium provides a rigorous framework to tackle the daunting challenges of designing correct and efficient algorithms. It gives a uniform approach to the design, analysis, optimization, and verification of algorithms. The volume also provides essential tools to understand algorithms and their associated data structures. This useful reference text describes a way of thinking that eases the task of proving algorithm correctness. Working through a proof of correctness reveals an algorithm's subtleties in a way that a typical description does (...) not. Algorithm analysis is presented using careful definitions that make the analyses mathematically rigorous. (shrink)

Democracy faces threats from an emerging right-wing movement in democratic governments around the world. This may be even more prevalent in the United States because there is an evil that uses rhetorical tropes to undermine the anchor institutions of democracy: press, courts, universities, and Congress. This evil has a personification--former President Donald Trump. All the rhetorical critiques of Trump, that he is a demagogue, an authoritarian, a serial liar, a populist on steroids, fail to take into account the evil that (...) is fomented by his angry and vengeful rhetoric. Pictures of evil in Scripture, philosophy, and rhetoric bear a striking resemblance to Trump. It is not enough to say that he is dangerous to democracy. Kennedy claims that he is the evil seed in democracy that is even now sprouting new versions of the Trump rhetoric as each acolyte attempts to outrage the next. Good and Evil in the Garden of Democracy screams at the evil, fights against the evil, and then attempts to sing the songs of goodness and democracy from poets, prophets, and rhapsodes. For the health of democracy these words have been written. (shrink)

The late eleventh and twelfth centuries were Europe's first age of pamphlet warfare, of invective and satire. The perceived failure, or at least hypocrisy, of its new institutions-the new monastic orders and the reformed papacy-gave rise to the phenomenon, and it was shaped by the study of grammar and rhetoric in the new Schools. The central figures in the texts in the present book are Bernard of Clairvaux, the powerful ostensible founder of the Cistercian order, and the popular and influential (...) teacher Peter Abelard, leader of the radical faction in the Schools of Paris. The event which sparked this controversy was the Church council at Sens in 1141 which had led to the condemnation of Abelard's doctrines. Abelard proposed to use reason to explain the mysteries of faith, and this had led him into all kinds of difficulties with established church doctrine. The leading light in the atttack on his ideas was Bernard, the famous abbot of Clairvaux, a group of whose letters, written to gather support for it before and after the Council, are presented here. A little while later Abelard was defended by the vituperative but otherwise unknown Berengar, who wrote an outrageous Apology attacking Bernard; we also edit his remaining polemical works: his Letter to the Carthusians, and his Letter to the Bishop of Mende. None of Berengar's works has been translated before. An extensive introductory essay describes the course of the debate and the personnel, and analyses the invective employed by both Bernard and Berengar. There is full annotation identifying the writers' sources and clarifying the issues."-- Back cover. (shrink)

Michael Bergmann claims that all versions of epistemic internalism face an irresolvable dilemma. We show that there are many plausible versions of internalism that falsify this claim. First, we demonstrate that there are versions of ‘‘weak awareness internalism’’ that, contra Bergmann, do not succumb to the ‘‘Subject’s Perspective Objection’’ horn of the dilemma. Second, we show that there are versions of ‘‘strong awareness internalism’’ that do not fall prey to the dilemma’s ‘‘vicious regress’’ horn. We note along the way that (...) these versions of internalism do not, in avoiding one horn of the dilemma, succumb to the dilemma’s other horn. The upshot is that internalists have many available strategies for avoiding dilemmatic defeat. (shrink)

Argues that the only way to understand the Confucian vision of the consummate moral life is to take the tradition on its own terms.

Artificial intelligence research has foundered on the issue of representation. When intelligence is approached in an incremental manner, with strict reliance on interfacing to the real world through perception and action, reliance on representation disappears. In this paper we outline our approach to incrementally building complete intelligent Creatures. The fundamental decomposition of the intelligent system is not into independent information processing units which must interface with each other via representations. Instead, the intelligent system is decomposed into independent and parallel activity (...) producers which all interface directly to the world through perception and action, rather than interface to each other particularly much. The notions of central and peripheral systems evaporateeverything is both central and peripheral. Based on these principles we have built a very successful series of mobile robots which operate without supervision as Creatures in standard office environments. (shrink)

The uncanniness of Freud's uncanny -- Alligators, crocodiles and the monstrous uncanny -- The uncanny urban underside -- The uncanniness of Schelling's uncanny -- The uncanny and the work of Walter Benjamin -- The uncanny cyborg -- The uncanny and the fictional -- The uncanny and the modern adult literary fairy tale -- The uncanny and the gothic vampire romance -- The uncanny and the detective story -- The uncanny and the weird horror story -- The uncanny and the dystopian (...) science fiction novel -- The uncanny and the historiographic metafictional novel -- The uncanny commonwealth of Christianity -- The living Polytheism of the Fung Loy Kok institute of Taoism/Taoist Tai Chi. (shrink)

After Modernity summarizes archaeological approaches to the contemporary past, and suggests a new agenda for the archaeology of late modern societies.

In this article I examine a common objection to the fine-tuning argument (an objection which may be referred to as the atheistic many universes (AMU) objection). A reply to this objection due to Roger White has been the subject of much controversy; White's reply has been criticized by Rodney Holder, on the one hand, and Neil Manson and Michael Thrush on the other. In this paper I analyze Holder's work in an effort to determine whether the AMU objection successfully (...) defeats the fine-tuning argument. I conclude that the fine-tuning argument can be reformulated so as to avoid the AMU objection. (shrink)

The emergence of private authority has become a feature of the post-Cold War world. The contributors to this volume examine the implications of this erosion of the power of the state for global governance. They analyse actors as diverse as financial institutions, multinational corporations, religious terrorists and organised criminals. The themes of the book relate directly to debates concerning globalization and the role of international law, and will be of interest to scholars and students of international relations, politics, sociology and (...) law. (shrink)

I believe that Tom is the proud father of a baby boy. Why do I think his child is a boy? A natural answer might be that I remember that his name is ‘Owen’ which is usually a boy’s name. Here I’ve given information that might be part of a causal explanation of my believing that Tom’s baby is a boy. I do have such a memory and it is largely what sustains my conviction. But I haven’t given you just (...) any causally relevant information, I’ve given my grounds for my belief. I’ve given reasons that might justify me in supposing that Tom’s baby is a boy. Less naturally, the question might be taken as a request for a broader causal explanation of my holding this belief. Appropriate answers might cite all manner of facts concerning the evolution of the human race, why I chose to pursue philosophy and hence came to know Tom, the mechanisms of email transmission, the firing of various neurons, the circumstances of concept formation as a result of which I’m able to grasp the thought that Tom’s baby is a boy, and so on. It is an interesting question what distinguishes the narrower set of answers that I first suggested. I won’t pursue that here. I assume you have a good enough sense of the distinction I’m drawing. We might call the narrower set of answers justifying reasons, the kind of reasons I might cite in justifying my belief. Answers of the first sort are clearly relevant to epistemological evaluation. In assessing whether you know p or are rational in believing it to the degree you do, I will naturally want to consider what reasons you have for your belief. In deliberating myself about whether to believe p, in seeking an answer to the question of whether p, I will naturally consider what reasons or grounds I have to suppose that p. But what I want to focus on here is how explanations of the broader sort bear on such questions as whether to believe p. From a third-person perspective we can ask, ‘In assessing the epistemic status of S’s belief that p, what is the relevance of causal information that lies outside of the realm of justifying reasons?’ From the first-person standpoint we can ask ‘In seeking to answer whether p, how should such causal information affect my deliberations?’ At first it might seem that such broader causal information could have little relevance if any. Like any belief my belief that p can be traced back to innumerable causes from far and wide.. (shrink)

"Written in a racy, persuasive style, the book impresses the reader as a work of significant scholarship...I encourage students of comparative religions- and especially those of Islamic economics- to read it with great care."&$151; Islamic Studies The worlds of economics and theology rarely intersect. The former appears occupied exclusively with the concrete equations of supply and demand, while the latter revolves largely around the less tangible concerns of the soul and spirit. Intended as an interfaith clarification of the relationship between (...) the material and the spiritual worlds, this volume first inspects secular beliefs about the relationship between economics and ethics. Exploring the differences and similarities between the treatment of economic issues in each of the great monotheistic religions, Rodney Wilson reveals how each tradition considers such subjects as individual wealth, lending, economic regulation, usury, insurance capitalism, socialism, and banking. He concludes with an intriguing epilogue on the rapidly expanding field of business ethics. (shrink)

In this paper I shall outline the approach to consciousness adopted by ethnomethodology and its `associate'conversation analysis. I shall attempt to do this by taking a minimalist stance, namely a basic formulation of the elements of these approaches, trying to strip away the ornate superstructures which have been erected upon that basis. I shall proceed in two ways. First, I shall seek to define ethnomethodology and conversation analysis by contrasting them to varying degrees with a variety of other approaches: symbolic (...) interactionism and, derivatively, the work of Goffman, the -social psychology of Rom Harre and his associates and with Norbert Wiley. Secondly, I shall give some examples of the use of the notion of `self'held by ethnomethodologists and conversation analysts that take a definitive turn towards a non-ironic, non-mentalist, non-essentialist and non-cognitivist approach to knowledge, consciousness and self. (shrink)

The challenge that confronts corporate decision-makers in connection with global labor conditions is often in identifying the standardsby which they should govern themselves. In an effort to provide greater direction in the face of possible global cultural conflicts, ethicistsThomas Donaldson and Thomas Dunfee draw on social contract theory to develop a method for identifying basic human rights: Integrated Social Contract Theory (ISCT). In this paper, we apply ISCT to the challenge of global labor standards, attempting to identify labor rights that (...) could serve as guides for corporations producing or outsourcing outside of their home country. In addition to identifying areas of universal agreement, we also examine whether ISCT is, in fact, a sufficient basis for determining worker rights; we seek to define the parameters of the “sweatshop” problem; we include the application and results of our ISCT analysis as applied to labor standards: the global labor rights hypernorms; and conclude that ISCT is sufficient only for rights that are universal. We also discuss whether market-driven decisions can identify the boundaries of labor rights, or at least assure that market outcomes are compatible with maintaining labor rights, in order to respond to the shortcomings of ISCT. We conclude with some comments on directions of analysis for labor rights determination. (shrink)

This is a three-part exchange on the relationship between belief and credence. It begins with an opening essay by Roger Clarke that argues for the claim that the notion of credence generalizes the notion of belief. Julia Staffel argues in her reply that we need to distinguish between mental states and models representing them, and that this helps us explain what it could mean that belief is a special case of credence. Roger Clarke's final essay reflects on the compatibility of (...) the previously discussed views with dualist and monist interpretations of our mental states and our ways of modeling them. (shrink)

Descartes and the last Scholastics: objections and replies -- Descartes and the Scotists -- Ideas, before and after Descartes -- The Cartesian destiny of form and matter -- Descartes, Basso, and Toletus: three kinds of Corpuscularians -- Scholastics and the new astronomy on the substance of the heavens -- Descartes and the Jesuits of La Fleche: the Eucharist -- Condemnations of Cartesianism: the extension and unity of the universe -- Cartesians, Gassendists, and censorship -- The cogito in the seventeenth century.

Introduction -- The mathematical roots of the concept of analogy -- Aristotle : the uses of analogy -- Aristotle : analogy and language -- Thomas Aquinas -- Immanuel Kant -- Karl Barth -- Final reflections.

Can human beings be free and responsible if there is an all-powerful God? Anselm of Canterbury offers viable answers to questions which have plagued religious people for at least two thousand years. Katherin Rogers examines Anselm's reconciliation of human free will and divine omnipotence in the context of current philosophical debates.

Introduction -- Anselm's classical theism -- The Augustinian legacy -- The purpose, definition, and structure of free choice -- Alternative possibilities and primary agency -- The causes of sin and the intelligibility problem -- Creaturely freedom and God as Creator Omnium -- Grace and free will -- Foreknowledge, freedom, and eternity : part I, the problem and historical background -- Foreknowledge, freedom, and eternity : part II, Anselm's solution -- The freedom of God.

Improving the Odds: Raising the Class is a book aimed at legislators, school administrators, home school advocates, and college and university professors which examines the education system and provides a paradigm for improvement. The aim of this book is to find simple ways to approach improving the school system in America based on a belief that we need to build a system that has improvement built into the process of training and educating both teacher and students.

Most animals have significant behavioral expertise built in without having to explicitly learn it all from scratch. This expertise is a product of evolution of the organism; it can be viewed as a very long term form of learning which provides a structured system within which individuals might learn more specialized skills or abilities. This paper suggests one possible mechanism for analagous robot evolution by describing a carefully designed series of networks, each one being a strict augmentation of the previous (...) one, which control a six legged walking machine capable of walking over rough terrain and following a person passively sensed in the infrared spectrum. As the completely decentralized networks are augmented. the robot’s performance and behavior repetoire demonstrably improve. The rationale for such demonstrations is that they may provide a hint as to the requirements for automatically building massive networks to carry out complex sensory-motor tasks. The experiments with an actual robot ensure that an essence of reality is maintained and that no critical disabling problems have been ignored. (shrink)

This is an exciting time for brain science. Recent progress has been such that it now seems realistic to look toward an explanation of mind in terms of the brain's anatomy and physiology. Models based on artificially symmetrical arrays of idealized neurons are now being superseded by ones which properly take into account the brain's actual circuitry. This book presents a comprehensive overview of the current state of brain modeling, containing contributions from many leading researchers in this field. It will (...) be of interest not only to researchers in the fields of brain science and neurobiology, but also to psychologists and those involved in the study of artificial intelligence. (shrink)

In order to build autonomous robots that can carry out useful work in unstructured environments new approaches have been developed to building intelligent systems. The relationship to traditional academic robotics and traditional artificial intelligence is examined. In the new approaches a tight coupling of sensing to action produces architectures for intelligence that are networks of simple computational elements which are quite broad, but not very deep. Recent work within this approach has demonstrated the use of representations, expectations, plans, goals, and (...) learning, but without resorting to the traditional uses, of central, abstractly manipulable or symbolic representations. Perception within these systems is often an active process, and the dynamics of the interactions with the world are extremely important. The question of how to evaluate and compare the new to traditional work still provokes vigorous discussion. (shrink)

The preface paradox does not show that it can be rational to have inconsistent beliefs, because preface writers do not have inconsistent beliefs. I argue, first, that a fully satisfactory solution to the preface paradox would have it that the preface writer's beliefs are consistent. The case here is on basic intuitive grounds, not the consequence of a theory of rationality or of belief. Second, I point out that there is an independently motivated theory of belief – sensitivism – which (...) allows such a solution. I sketch a sensitivist account of the preface writer's doxastic state. (shrink)

Offers an in-depth exposition of the Confucian conception of persons as the starting point of Confucian ethics.

This paper provides a philosophical analysis of some of the things faculty do to maximize their Student Evaluation of Teachers scores. It examines 28 practices that are claimed to be unethical methods for maximizing SET scores. The paper offers an argument concerning the morality of each behavior and concludes that 13 of the 28 practices suggest unethical behavior. The remaining 15 behaviors are morally permissible.