This paper presents a comparative analysis of three American and three European corporate failures. The first part of the analysis is based on a theoretical framework including six areas of ethical climate; tone at the top; bubble economy and market pressure; fraudulent financial reporting; accountability, control, auditing, and governance; and management compensation. The second and third parts consider the analysis of these cases from fraud perspective and in terms of firm-specific characteristics and environmental context. The research analyses shed light on (...) the fact that, despite major differences between Europe and U.S. in terms of political institutions, laws and regulations as well as managerial practices, there are significant similarities between six groups. The analysis also demonstrates that, the ethical dilemma has been coupled with ineffective boards, inefficient corporate governance and control mechanisms, distorted incentive schemes, accounting irregularities, failure of auditors, dominant CEOs, dysfunctional management behavior and the lack of a sound ethical tone at the top. Significant similarities were also observed in the analysis from the fraud triangle perspective. However, there are several major differences between the six corporate failure cases particularly with regard to ownership structure, coverage in media, and legal, regulatory and governance frameworks. This research study may have several academic and practical contributions, particularly because of multidisciplinary, international features, and comparative analyses used in the paper. (shrink)

There are two ways of thinking about the natural numbers: as ordinal numbers or as cardinal numbers. It is, moreover, well-known that the cardinal numbers can be defined in terms of the ordinal numbers. Some philosophies of mathematics have taken this as a reason to hold the ordinal numbers as (metaphysically) fundamental. By discussing structuralism and neo-logicism we argue that one can empirically distinguish between accounts that endorse this fundamentality claim and those that do not. In particular, we argue that (...) if the ordinal numbers are metaphysically fundamental then it follows that one cannot acquire cardinal number concepts without appeal to ordinal notions. On the other hand, without this fundamentality thesis that would be possible. This allows for an empirical test to see which account best describes our actual mathematical practices. We then, finally, discuss some empirical data that suggests that we can acquire cardinal number concepts without using ordinal notions. However, there are some important gaps left open by this data that we point to as areas for future empirical research. (shrink)

Many contemporary philosophers of mind disagree with substance dualism, saying that despite the failure of physical theories of mind, substance dualism cannot be advocated, because it faces more serious problems than physical theories, lacking compatibility with philosophical arguments and scientific evidence. Regardless of the validity of the arguments in support of substance dualism, it is demonstrated in this article that this theory is coherent, with no philosophical or scientific problems. The main arguments of opponents of substance dualism are explained and (...) criticized in this respect. Based on this, it becomes clear that the interaction of soul and body has a reasonable philosophical explanation, the problem of the pairing of soul and body, although it may not have a scientific explanation, it has a philosophical and theological solution, the principle of the physical causal closure lacks conclusive reasons and cannot reject the existence of the soul, the existence of the soul does not contradict the theory of evolution, the dependence of the soul on the brain is compatible with its independence, and finally, the principle of simplicity does not make any problem for accepting the substance dualism. (shrink)

In this paper, I explore one line of argument for the Humean Theory of Reasons, the view that all normative reasons are based on desires. Then, I suggest a way to block that argument inspired by Aquinas’s discussions on choice, will, and indeterminacy of reason alone.

The extension of the principle of relativity to general coordinate systems is based on the hypothesis that an accelerated observer is locally equivalent to a hypothetical inertial observer with the same velocity as the noninertial observer. This hypothesis of locality is expected to be valid for classical particle phenomena as well as for classical wave phenomena but only in the short-wavelength approximation. The generally covariant theory is therefore expected to be in conflict with the quantum theory which is based on (...) wave-particle duality. This is explicitly demonstrated for the frequency of electromagnetic radiation measured by a uniformly rotating observer. The standard Doppler formula is shown to be valid only in the geometric optics approximation. A new definition for the frequency is proposed, and the resulting formula for the frequency measured by the rotating observer is shown to be consistent with expectations based on the classical theory of electrons. A tentative quantum theory is developed on the basis of the generalization of the Bohr frequency condition to include accelerated observers. The description of the causal sequence of events is assumed to be independent of the motion of the observer. Furthermore, the quantum hypothesis is supposed to be valid for all observers. The implications of this theory are critically examined. The new formula for frequency, which is still based on the hypothesis of locality, leads to the observation of negative energy quanta by the rotating observer and is therefore in conflict with the quantum theory. (shrink)

A gyroscope in orbit about a central rotating mass undergoes relativistic nutational oscillations in addition to the well-known precessional motions. The amplitude of the oscillation is proportional to the angular momentum of the rotating mass and its period is the Fokker period of geodetic precession. The amplitude is maximum for a polar orbit and vanishes if the orbit is equatorial. This nodding effect is due to a small divisor phenomenon involving the Fokker frequency, and its existence implies that the applicability (...) of the post-Newtonian approximation of general relativity is limited in time. The dynamical significance of the new effect for the relative motion of neighboring test masses in the field of a rotating mass as well as for the restricted three-body problem in general relativity is investigated and the possibility of its detection is briefly discussed. (shrink)

According to Øystein Linnebo's account of abstractionism, abstraction principles, received as Fregean criteria of identity, can be used to reduce facts about singular reference to objects such as directions and numbers to facts that do not involve such objects. In this article, first I show how the resources of Linnebo's metasemantics successfully handle Dummett's challenge against the referentiality of the singular terms formed by abstraction principles. Then, I argue that Linnebo's metasemantic commitments do not provide us with tools for dispelling (...) the threat of a version of referential indeterminacy, according to which nothing in our use of a singular term, even when it is guided by an associated criterion of identity, could determine which particular object it refers to. I end by examining the bearing of the indeterminacy challenge to Linnebo's treatment of Frege's Caesar Problem: in the absence of an argument against the indeterminacy of reference, it is unclear how numerical expressions could qualify as genuine singular terms. (shrink)

ABSTRACT Is it possible to effect singular reference to mathematical objects in the abstractionist framework? I will argue that even if mathematical expressions pass the relevant syntactic and inferential tests to qualify as singular terms, that does not mean that their semantic function is to refer to a particular object. I will defend two arguments leading to this claim: the permutation argument for the referential indeterminacy of mathematical terms, and the argument from the semantic idleness of the terms introduced by (...) abstraction principles. (shrink)

A version of the permutation argument in the philosophy of mathematics leads to the thesis that mathematical terms, contrary to appearances, are not genuine singular terms referring to individual objects; they are purely schematic or variables. By postulating ‘ante-rem structures’, the ante-rem structuralist aims to defuse the permutation argument and retain the referentiality of mathematical terms. This paper presents two semantic problems for the ante- rem view: (1) ante-rem structures are themselves subject to the permutation argument; (2) the ante-rem structuralist (...) fails to explain reference in a way that makes her account different to, and privileged over, that of her eliminativist rivals. Both problems undercut the motivation behind ante-rem structuralism. (shrink)

The possibility of acting for normative reasons calls for explanation, considering that such reasons are facts. Facing this issue, some argue that to act for a normative reason, the normative reason and the reason we act for (i.e. the motivating reason) need to be identical. Others reject the idea that normative reasons are facts in the first place. A conciliatory proposal is that by appealing to dispositions we can simultaneously accept that normative reasons are facts and that we can act (...) for them, without accepting the identity of the normative reasons and the motivating reason. After sketching an example of such a view, I mention an obstacle on its way. This view relies heavily on the correspondence relation, to make the action connected to the normative reason via a descriptive belief. It is argued that this is challenging since the correspondence relation might not be suitable to play the metaphysical role needed. (shrink)

The realist versions of mathematical structuralism are often characterized by what I call ‘the insubstantiality thesis’, according to which mathematical objects, being positions in structures, have no non-structural properties: they are purely structural objects. The thesis has been criticized for being inconsistent or descriptively inadequate. In this paper, by implementing the resources of a real-definitional account of essence in the context of Fregean abstraction principles, I offer a version of structuralism – essentialist structuralism – which validates a weaker version of (...) the insubstantiality thesis: mathematical objects have no non-structural essential properties. Next, I show how this rendition of structuralism alleviates a Fregean worry against insubstantiality, which is directed at the explanation of the applicability of mathematics from the structuralist perspective. (shrink)

Providing a comprehensive and widely accessible investigation into Mullā Ṣadrā's works, this book establishes his political philosophy and instigates a dialogue on the relevance of Ṣadrā's philosophy to present day challenges. Investigating Ṣadrā's primary sources, the book reveals that his discourse on politics cannot be interpreted as a discursive springboard for hierocracy and political authority of jurists, nor does the mystical attitude of his philosophy (with its emphasis on the inner aspects of religion) promote an idea of quietism or a (...) fundamental separation of religion and politics. Laying the groundwork for further translations and interpretation, this volume is not just concerned with 'political philosophy' as yet another particular and limited facet of Ṣadrā's overall system. Rather, through unifying mystical, intellectual and political aspects of this singular philosopher, the volume is concerned with properly contextualizing and understanding the guiding intentions and inspirations that unify and underlie all of his creative philosophical endeavour. This pioneering and provocative work of genuine reflection is a new contribution to the wider political philosophy. It will be of interest to researchers of political philosophy, Islamic philosophy, mysticism, theology, history and Iranian studies. (shrink)

The problem of supererogation has attracted significant attention from contemporary moral philosophers. In this paper, we show that this problem was outlined in different terms in the work of the 11th century Persian philosopher Abū Alī Miskawayh. As well as identifying this problem, Miskawayh also developed a unique solution cashed out in terms of virtue ethics that has not yet been considered in the contemporary literature. We will argue that this solution, which is in its general form independent of virtue (...) ethics, provides a plausible explanation of what makes some acts supererogatory and faces two important advantages over the most popular response to the problem of supererogation, The Sacrifice View. Unlike The Sacrifice View, The Cautionary Account can class acts of benevolence that advance the agent's own interests as supererogatory and easily explain why certain acts of sacrifice are neither permissible nor praiseworthy. (shrink)

Knowledge and its desacralization --What is tradition? -- The rediscovery of the sacred : the revival of tradition -- Scientia sacra -- Man, pontifical and Promethean -- The cosmos as theophany -- Eternity and the temporal order -- Traditional art as fountain of knowledge and grace -- Principal knowledge and the multiplicity of sacred forms -- Knowledge of the sacred as deliverance.

This paper explores the impact of ethical philosophies on developing an authentic leader’s internalized moral perspective. It builds on prior research on moral identity, proposing that ethical philosophies such as deontology, rule utilitarianism, and virtue can be internalized over time to form an authentic leader’s internalized moral identity. The paper argues that while virtues and altruism are discussed in the authentic leadership literature, the relevance of other ethical philosophies to authentic leadership has been largely overlooked. These ethical philosophies embedded in (...) business settings can be internalized and become integral to the content of a leader’s moral identity rather than merely being lenses for moral reasoning. Authentic leaders’ moral identities regulate their moral motivation and actions. In addition, the paper posits that internalized ethical philosophies can be activated by triggering events or changing the domain of moral issues. Authentic leaders with highly internalized moral identities are also encouraged to be morally modest, reflecting on different ethical philosophies when facing new challenges and internalizing them as needed while staying committed to their virtue-centric moral identity. This interdisciplinary paper proposes a framework and presents theoretical propositions to further understand the role of ethical philosophies in shaping an authentic leader’s internalized moral perspective. (shrink)

According to the realist rendering of mathematical structuralism, mathematical structures are ontologically prior to individual mathematical objects such as numbers and sets. Mathematical objects are merely positions in structures: their nature entirely consists in having the properties arising from the structure to which they belong. In this paper, I offer a bundle-theoretic account of this structuralist conception of mathematical objects: what we normally describe as an individual mathematical object is the mereological bundle of its structural properties. An emerging picture is (...) a version of mereological essentialism: the structural properties of a mathematical object, as a bundle, are the mereological parts of the bundle, which are possessed by it essentially. (shrink)

Cases of grounding failure present a puzzle for fundamental metaphysics. Typically, solutions are thought to lie either in adding ontology such as haecceities or in re‐describing the cases by means of the ideology of metaphysical indeterminacy. The controversial status of haecceities has led some to favour metaphysical indeterminacy as the way to solve the puzzle. We consider two further treatments of grounding failure each of which, we argue, is a more plausible alternative. As such, the initial dichotomy is a false (...) one, and these alternative options deserve consideration before resorting to the heavyweight machinery of metaphysical indeterminacy. -/- . (shrink)

The demonstration of the absolute simplicity and real oneness of the Necessary Being, on the one hand, and the presentation of an explanation for the possible beings that are consistent with this oneness are among the most important challenges that Islamic philosophy has to deal with. By restricting the reality of being to the Essence of the Necessary, gnostics have solved this problem successfully; however, philosophers' confirmations of an independent and original existence for possible beings based on the principles of (...) causality is inconsistent with the absolute simplicity of the Necessary. All the efforts of Muslim philosophers for solving this problem were unsuccessful until Mulla Sadra's time. By posing the philosophical principle of 'the Truth in its simplicity contains all things', he solved this riddle and demonstrated the individual oneness of being in the light of a new explanation of the principle of causality. In this way, he paved the way for philosophy to have access to the individual oneness of being. This paper aims to explain Mulla Sadra's significant efforts in this regard. (shrink)

In The Ethics of Whistleblowing (2019), Boot engages with the current literature on unauthorized disclosure of information, critically examines some positions, and defends others. One early step of the book’s main argument is to claim that whistleblowing is pro tanto wrong. This claim which many parties of the debate accept affects the narrative of the discussion and also plays a role against attempts to justify whistleblowing based on moral rights. In opposition to such a claim, I argue that one can (...) similarly ascribe pro tanto rightness to whistleblowing. However, this would also be a mistake. In principle, such claims are inaccurate concerning how pro tanto reasons work. Considering the motivations for taking up Ross’s idea of prima facie duties, and having in mind the theoretical role they are supposed to play, I suggest that only simple type-acts (as contrasted with complex act-types) may be called pro tanto right or wrong. Therefore, although widely appealed to, such claims about whistleblowing are neither helpful nor successful in the debate. (shrink)

In “Clearing Space for Extreme Psychologism about Reasons”, Mitova argues against two main views about the ontology of reasons. Instead, she presents an argument by elimination for “extreme psychologism” as a prima facie superior alternative. I will argue for the following claims. First, the case against the Standard Story – the view that normative and motivating reasons are facts and psychological states, respectively – includes premises that are in need of support. Second, the critical examination of factualism – the view (...) that normative and motivating reasons are facts – misses a relevant distinction between motivating and explanatory reasons. This distinction brings new resources to factualism to answer the raised worries. Third, the case for extreme psychologism rests on a requirement that is either too easy to threaten other alternatives, or so strong as to challenge extreme psychologism itself. (shrink)

One of Kripke’s innovations concerning the philosophy of language is the doctrine that the truth of some metaphysically necessary propositions is only known a posteriori. The typical example he gives is the identity statement consists of two different proper names that refer to the same referent, like “Hesperus = Phosphorus”. By metaphysically necessary he means that the proposition is true in all possible worlds and by a posteriori knowledge he means that its truth is known by experiment or investigation. Some (...) philosophers have given arguments against Kripke’s doctrine and claimed that such propositions can, also, be known a priori. In this paper, I will defend Kripke’s view by showing that his approach to the issue is linguistic not metaphysical, opposite to his critics. (shrink)

Are there entities which are just distinct, with no discerning property or relation? Although the existence of such utterly indiscernible entities is ensured by mathematical and scientific practice, their legitimacy faces important philosophical challenges. I will discuss the most fundamental objections that have been levelled against utter indiscernibles, argue for the inadequacy of the extant arguments to allay perplexity about them, and put forward a novel defence of these entities against those objections.

A standard reaction to the problem of evil is to look for a greater good that can explain why God (with the traditional attributes) might have created this world instead of a seemingly better one which has no (or less) evil. This paper proposes an approach we call the Moral Progress Approach: Given the value of progress, a non-perfect world containing evil may be preferable to a perfect world without evil. This makes room for the possibility that this world, with (...) all its evil, may be preferable to a world with less evil. We argue that our proposal is different from apparently similar views such as soul-making theodicy. (shrink)

According to a rule of traditional logic concerning the relation between general (or universal) concepts, if a given concept is more general than a second one, then the opposition (or contradictory) of the first concept is more specific than the opposition (or contradictory) of the second one. Kātibī, one of the Muslim logicians in the 13th century, has raised a question against this rule and, by giving some counterexamples, claims that it results in contradiction. Some Muslim logicians have replied to (...) Kātibī, and in this paper I have examined their replies. Also, by using rules of modern logic, we may easily show that either Kātibī's argumentation is fallacious or it does not result in contradiction; however, it seems that if modern logic rules had been represented to Muslim logicians, some of those rules would have been rejected by them. (shrink)

According to the neo-Fregean abstractionism, numerical expressions of the form ‘the number of Fs’, introduced by Hume’s Principle, should be read as purportedly referential singular terms. I will explore the prospects of a version of abstractionism in which such expressions have presuppositional content, as in Strawson’s account. I will argue that the thesis that ‘the number of Fs’ semantically presupposes the existence of a number is inconsistent with the required ‘modest’ stipulative character of the truth of Hume’s Principle: since Hume’s (...) Principle is true and provably presupposes that numbers exist, what it presupposes is also true; and so numbers exist. This, however, means that numbers are conjured into existence by a direct stipulation. (shrink)

In _The Ethics of Whistleblowing_ (2019), Boot engages with the current literature on unauthorized disclosure of information, critically examines some positions, and defends others. One early step of the book’s main argument is to claim that whistleblowing is _pro tanto_ wrong. This claim which many parties of the debate accept affects the narrative of the discussion and also plays a role against attempts to justify whistleblowing based on moral rights. In opposition to such a claim, I argue that one can (...) similarly ascribe _pro tanto_ rightness to whistleblowing. However, this would also be a mistake. In principle, such claims are inaccurate concerning how _pro tanto_ reasons work. Considering the motivations for taking up Ross’s idea of _prima facie_ duties, and having in mind the theoretical role they are supposed to play, I suggest that only simple type-acts (as contrasted with complex act-types) may be called _pro tanto_ right or wrong. Therefore, although widely appealed to, such claims about whistleblowing are neither helpful nor successful in the debate. (shrink)

One of the fundamental problems of Theoretical Mysticism is the explanation of the world as being something other than God after having accepted the Unity of Existence. This paper seeks to present, after having explained certain necessary premises, the theory of manifestation as one that can explain and analyze multiplicity. In this article we especially seek to solidify the relation of such claims to mystics in general and to the adherents of the Ibn ‘Arabian school of thought in particular. This (...) is especially important because in some of the works of many specialists in this field we find that some unrealistic claims have been definitively attributed in to the Great Sheikh. The only way to counteract such false claims, in any field, including Theoretical Mysticism, is to make it binding upon ourselves to delve into the views of others in a cautious way. We must take the apparent meanings of the sayings of the mystics as a proof in this matter. Therefore the method of research of the writer of this article is to relate the sayings of the Great Sheikh and his commentators while commentating upon and analyzing them as well. (shrink)

This work examines the influence of the school of Muhyiddin Ibn 'Arabi on the well-known Kubrawi masters. This path-breaking book is a study of major Kubrawi works and the manner in which the Kubrawis approached Ibn 'Arabi's ideas. By delving into the most important cornerstones of Ibn 'Arabi's worldview, such as wahdat al-wujud (unity of existence), al-insan al-kamil (Perfect Human Being) and asma wa sifat (God's Names and Attributes), this work provides a comparative study of their reception in the thought (...) of major Kubrawi mystics, especially that of Najm al-Din Kubra, Sa'd al-Din amuyah, Aziz al-Din Nasafi, Ala al-Dawlah Simnani, and Sayyid 'Ali Hamadani. (shrink)

Reference may be fixed by stipulation through a speech act, just like bets and marriages. An utterance of _Let n refer to an/the F_ is a speech act by means of which, if successful, a speaker institutes a practice of referring, and a hearer coordinates by choosing a referent from the domain of discourse. We articulate a metasemantics for this view. On our view, the interlocutors can select a referent randomly, if necessary, motivated by the incentive to coordinate on the (...) use of a name. Moreover, we argue that reference fixed by a performative speech act is ‘thin’, or ‘undemanding’. Finally, we defend the thesis that co-reference might not determinately obtain despite reference being fixed. Performative reference makes sense of ordinary speakers’ practices, who appear to be very liberal and unimpressed by skepticism toward causally inert or epistemically indiscernible objects. (shrink)