The current financial reporting environment, with its increasing use of accounting estimates, including fair value estimates, suggests that unethical accounting estimates may be a growing concern. This paper provides explanations and empirical evidence for why some types of accounting estimates in financial reporting may promote a form of ethical blindness. These types of ethical blindness can have an escalating effect that corrupts not only an individual or organization but also the accounting profession and the public interest it serves. Ethical blindness (...) in the standards of professional accountants may be a factor in the extent of misreporting, and may have taken on new urgency as a result of the proposals to change the conceptual framework for financial reporting using international standards. The social consequences for users of financial statements can be huge. The acquittal of former Nortel executives on fraud charges related to accounting manipulations is viewed by many as legitimizing accounting gamesmanship. This decision illustrates that the courts may not be the best place to deal with ethical reporting issues. The courts may be relied on for only the most egregious unethical conduct and, even then, the accounting profession is ill equipped to assist the legal system in prosecuting accounting fraud unless the standards have been clarified. We argue that the problem of unethical reporting should be addressed by the accounting profession itself, preferably as a key part of the conceptual framework that supports accounting and auditing standards, and the codes of ethical conduct that underpin the professionalism of accountants. (shrink)

This paper offers an unorthodox appraisal of empirical research bearing on the question of the low representation of women in philosophy. It contends that fashionable views in the profession concerning implicit bias and stereotype threat are weakly supported, that philosophers often fail to report the empirical work responsibly, and that the standards for evidence are set very low—so long as you take a certain viewpoint.

This paper offers an unorthodox appraisal of empirical research bearing on the question of the low representation of women in philosophy. It contends that fashionable views in the profession concerning implicit bias and stereotype threat are weakly supported, that philosophers often fail to report the empirical work responsibly, and that the standards for evidence are set very low—so long as you take a certain viewpoint.

Dance is regarded as visual art form by common arts and science perspectives. Definitions of dance as means of communication agree that its message is conveyed by the dancer/choreographer via the human body for the observer, leaving no doubt that dance is performed to be watched. Brain activation elicited by the visual perception of dance has also become a topic of interest in cognitive neuroscience, with regards to action observation in the context of learning, expertise and aesthetics. The view that (...) the aesthetic experience of dance is primarily a visual one is still shared by many artists and cultural institutions, yet there is growing interest in making dance performances accessible for individuals with visual impairment / blindness. Means of supporting the non-visual experience of dance include verbal (audio description), auditive (choreographed body sounds, movement sonification), and haptic (touch tour) techniques, applied for different purposes by artists and researchers, with three main objectives: to strengthen the cultural participation of a non-sighted audience in the cultural and aesthetic experience of dance; to expand the scope of dance as an artistic research laboratory toward novel ways of perceiving what dance can convey; and to inspire new lines of (neuro-cognitive) research beyond watching dance. Reviewing literature from different disciplines and drawing on the personal experience of an inclusive performance of Simon Mayer's “Sons of Sissy,” we argue that a non-exclusively visual approach can be enriching and promising for all three perspectives and conclude by proposing hypotheses for multidisciplinary lines of research. (shrink)

Sensory substitution presents the philosopher of cognitive science with a particularly interesting case. Using prosthetics to map visual stimuli onto other modalities, such as touch or audition, otherwise blind individuals may develop perceptual capacities and behaviours commonly associated with sight. Experienced users can distinguish ‘visually’ presented objects and will even jerk back from a looming surface. Whether perception with sensory substitution devices should be classed as a type of vision, some other modality, or a new sense remains a matter (...) of debate, however. In the following, I review arguments commonly used to rebut the visual interpretation and, drawing on recent experimental studies and phenomenological self-reports, construct a novel case for treating sensory substitution as a visual process. (shrink)

Sensory substitution devices (SSDs) aim to compensate for the loss of a sensory modality, typically vision, by converting information from the lost modality into stimuli in a remaining modality. “The vOICe” is a visual-to-auditory SSD which encodes images taken by a camera worn by the user into “soundscapes” such that experienced users can extract information about their surroundings. Here we investigated how much detail was resolvable during the early induction stages by testing the acuity of blindfolded sighted, naïve vOICe users. (...) Initial performance was well above chance. Participants who took the test twice as a form of minimal training showed a marked improvement on the second test. Acuity was slightly but not significantly impaired when participants wore a camera and judged letter orientations “live”. A positive correlation was found between participants' musical training and their acuity. The relationship between auditory expertise via musical training and the lack of a relationship with visual imagery, suggests that early use of a SSD draws primarily on the mechanisms of the sensory modality being used rather than the one being substituted. If vision is lost, audition represents the sensory channel of highest bandwidth of those remaining. The level of acuity found here, and the fact it was achieved with very little experience in sensory substitution by naïve users is promising. (shrink)

Ethical thought experiments such as the trolley dilemma have been investigated extensively in the past, showing that humans act in utilitarian ways, trying to cause as little overall damage as possible. These trolley dilemmas have gained renewed attention over the past few years, especially due to the necessity of implementing moral decisions in autonomous driving vehicles. We conducted a set of experiments in which participants experienced modified trolley dilemmas as drivers in virtual reality environments. Participants had to make decisions between (...) driving in one of two lanes where different obstacles came into view. Eventually, the participants had to decide which of the objects they would crash into. Obstacles included a variety of human-like avatars of different ages and group sizes. Furthermore, the influence of sidewalks as potential safe harbors and a condition implicating self-sacrifice were tested. Results showed that participants, in general, decided in a utilitarian manner, sparing the highest number of avatars possible with a limited influence by the other variables. Derived from these findings, which are in line with the utilitarian approach in moral decision making, it will be argued for an obligatory ethics setting implemented in ADVs. (shrink)

Together, the code and inferential models of communication are often thought to range over all cases of communication. However, their prevailing versions seem unable to fully explain what I call underdeterminacy without ostension. The latter is constituted by communication where stimuli that are not (nor appear to be) produced with communicative or informative intentions nevertheless communicate information underdetermined by the relevant codes. Though the prevailing accounts of communication cannot fully explain how communication works in such cases, I suggest that some (...) version of the inferential model can—if we allow it to extend to non‐ostensive, non‐intentional behaviors. (shrink)

Predicates such as tall or to know Latin, which intuitively denote permanent properties, are called individual-level predicates. Many peculiar properties of this class of predicates have been noted in the literature. One such property is that we cannot say #John is sometimes tall. Here is a way to account for this property: this sentence sounds odd because it triggers the scalar implicature that the alternative John is always tall is false, which cannot be, given that, if John is sometimes tall, (...) then he always is. This intuition faces two challenges. First: this scalar implicature has a weird nature, since it must be surprisingly robust (otherwise, it could be cancelled and the sentence rescued) and furthermore blind to the common knowledge that tallness is a permanent property (since this piece of common knowledge makes the two alternatives equivalent). Second: it is not clear how this intuition could be extended to other, more complicated properties of individual-level predicates. The goal of this paper is to defend the idea of an implicature-based theory of individual-level predicates by facing these two challenges. In the first part of the paper, I try to make sense of the weird nature of these special mismatching implicatures within the recent grammatical framework for scalar implicatures of Chierchia (Structures and beyond, 2004) and Fox (2007). In the second part of the paper, I show how this implicature-based line of reasoning can be extended to more complicated properties of individual-level predicates, such as restrictions on the interpretation of their bare plural subjects, noted in Carlson (Reference to kinds in English. Doctoral dissertation, University of Massachusetts at Amherst, 1977), Milsark (Linguistic Analysis 3.1: 1–29, 1977), and Fox (Natural Language Semantics 3: 283–341, 1995); restrictions on German word order, noted in Diesing (Indefinites, 1992); and restrictions on Q-adverbs, noted in Kratzer (The Generic Book, ed. Carlson and Pelletier, 125–175, 1995). (shrink)

This book breaks new ground in our understanding of how we perceive and represent the space around us - one of the central topics in cognitive psychology. It presents a new view of development and spatial cognition by reversing the usual focus on vision and examining the evidence on representation in the total absence of vision without specific brain damage. Findings from the author's work with congenitally totally blind and with sighted children, together with studies from a wide variety (...) of other areas, are set in the context of intersensory and spatial development. Touch and movement are considered as converging sources of reference information with and without vision. The findings have important implications for future work in many fields, particularly developmental pscychology; cognition, cognitive neuroscience and visual handicap, and make this new work essential reading for students and researchers in these fields. (shrink)

What are the sensory individuals of audition? What are the entities our auditory system attributes properties to? We examine various proposals about the nature of the sensory individuals of audition, and show that while each can account for some aspects of auditory perception, each also faces certain difficulties. We then put forward a new conception of sensory individuals according to which auditory sensory individuals are composite individuals. A feature shared by all existing accounts of sounds and sources is that they (...) postulate sensory individuals that are non-composite. They identify the sensory individual of sound hearing or source hearing with one type of entity in the environment, be they sound waves, vibrations, or interactions. We question this assumption and argue that our perceptual systems represent two or more aspects of the environment as a single sensory individual. Finally, we show that taking auditory individuals to be composite sensory individuals allows for an account of audition that is less problematic than its existing alternatives. (shrink)

In the current climate of high-stakes testing and performance-based accountability measures, there is a pressing need to reconsider the nature of teaching and what capacities one must develop to be a good teacher. Educational policy experts around the world have pointed out that policies focused disproportionately on student test outcomes can promote teaching practices that are reified and mechanical, and which lead to students developing mere memorisation skills, rather than critical thinking and conceptual understanding. Philosophers of dialogue and dialogic teaching (...) offer a different view of teaching, one that counters mechanical, transmissive or ‘monologic’ teaching. In this paper, I seek to extend the notion of dialogic teaching as a method of supporting social and moral learning processes. Specifically, my focus is on answering the question: What capacities must a teacher have to engage students dialogically? Drawing on Paulo Freire and other contemporary philosophers, I examine dialogic interaction as involving a way of ‘being with learners’ and put forth three teacher capacities necessary for dialogic teaching: self-critique, narrativity and building community. I then examine further what is concretely entailed in the practice of dialogic teaching using research in educational psychology. I aim to highlight how dialogic teaching, unlike monologic teaching, involves the teacher's active ability to support learners’ identification and exploration of their own blind spots—that is, the limits of knowledge and ability—and those of others. Following this, I consider implications of my discussion for international policy on teacher assessment. I close the paper with considerations for future research on teacher capacity and teacher evaluation. This paper contributes to our understanding of teacher capacity and the nature and aims of good teaching. (shrink)

This paper addresses the question what the fundamental nature and mode of being of institutional reality is. Besides the recent debate with Tony Lawson, Barry Smith is also one of the relatively few authors to have explicitly challenged John Searle's social ontology on this metaphysical question, with Smith's realism requirement for institutions conflicting with Searle's requirement of a one-world naturalism. This paper proposes that an account of institutions as powers or dispositions is not only congenial to Searle's general account, but (...) can also satisfy both the realism and the one world requirements. Searle's worry that such a dispositional account is unable to account for the deontic nature of institutions is countered by an appeal to higher-order powers as well as Searle's notion of the gap and desire-independent reasons for action. (shrink)

the article deals with the interrelation between galileo and the visual arts. it presents a couple of drawings from the hand of galileo and confronts them with viviani's report that galileo had not only wanted to become an artist in his youth but stayed close to the field of visual arts throughout his lifetime. in the ambiance of these drawings the famous moon watercolors are not in the dark. they represent a very acute and reasonable tool to convince the people (...) who trusted images more than words. the article ends with panofsky's argument that it was galileo's anti-mannerist notion of art that evoked a repulsion of kepler's ellipses. it tries to show that it was again an aesthetical prejudice that hindered einstein from accepting panofsky's theory. (shrink)

Color-vision defects constitute a spectrum of disorders with varying degrees and types of departure from normal human color vision. One form of color-vision defect is dichromacy; by mixing together only two lights, the dichromat can match any light, unlike normal trichromatic humans, who need to mix three. In a philosophical context, our titular question may be taken in two ways. First, it can be taken at face value as a question about visible properties of external objects, and second, it may (...) be interpreted as the more intangible question of “what it’s like” to be color-blind. (shrink)

Critics are calling for the decolonization of AI (artificial intelligence). The problem is that this technology is marginalizing other modes of knowledge with dehumanizing applications. What is needed to remedy this situation is the development of human-centric AI. However, there is a serious blind spot in this strategy that is addressed in this paper. The corrective that is usually proposed—participatory design—lacks the philosophical rigor to undercut the autonomy of AI, and thus the colonization spawned by this technology. A more (...) radical or substantial proposal is advanced in this discussion that is known as community-based design. This alternative makes a theoretical maneuver that allows AI design to be directed by human agency, thereby introducing a safeguard that may help to prevent colonization by this technology. (shrink)

The ArgumentThe article deals with the interrelation between Galileo and the visual arts. It presents a couple of drawings from the hand of Galileo and confronts them with Viviani's report that Galileo had not only wanted to become an artist in his youth but stayed close to the field of visual arts throughout his lifetime. In the ambiance of these drawings the famous moon watercolors are not in the dark. They represent a very acute and reasonable tool to convince the (...) people who trusted images more than words. The article ends with Panofsky's argument that it was Galileo's anti-Mannerist notion of art that evoked a repulsion of Kepler's ellipses. It tries to show that it was again an aesthetical prejudice that hindered Einstein from accepting Panofsky's theory. (shrink)

Since their emergence in the 1980s, environmental virtue ethics (EVEs) have aimed to provide an alternative to deontological and consequentialist approaches for guiding ecological actions in the context of the global environmental crisis. The deterioration of the ecological situation and the challenges in addressing collective action problems caused by global changes have heightened interest in these ethics. They offer a framework for meaningful individual actions independently of the commitment of other actors. However, by shifting the focus onto individuals, EVEs appear (...) to grapple with the tension between anthropocentrism and respect for nature, as well as between self-flourishing and concern for other living beings. This article argues that this difficulty is rooted in the neglect within EVEs of the communitarian aspect of ancient virtue ethics. Drawing from Baird Callicott’s ecocentric approach and Val Plumwood’s works, this paper explores the possibility of conceiving ecological communities as collective frameworks in which both public and private virtues are defined and practiced. (shrink)

Traditionally, special divine acts have been understood as involving intervention in the course of nature, so as to cause events that nature would not, or could not, otherwise produce. The concept of divine intervention has come under heavy fire in recent times, however. This has caused many philosophers and theologians either to abandon the possibility of special divine acts or to attempt to show how such acts need not be understood as interventions in natural processes. This paper argues that three (...) objections typically raised against special divine acts conceived as interventions in the natural order are pseudo-problems and pose no reason to abandon the traditional conception of such acts. Further, it argues that attempted noninterventionist accounts constitute a blind alley of investigation, inasmuch as they fail to provide a secure foundation for a robust account of the possibility of special divine acts. (shrink)

Contrary to hierarchical/procedural (HP) models of autonomous action, according to which reflective self-appraisal is essential to autonomous action, we argue that autonomous action essentially involves the way agents take up and respond to the normative demands of objects of care. To be autonomous, an action must track the genuine needs of some object the agent cares about. Thus, autonomous action is essentially teleological, governed by both an agent’s concerns and the object of care. It is not dependent only on the (...) will, understood as an internal efficient causal force, and is robustly relational in a constitutive sense. (shrink)

The taxonomy proposed by Pessoa et al. should be extended to include “pathological” completion phenomena in patients with unilateral brain damage. Patients with visual field defects (hemianopias) may “complete” whole figures, while patients with parietal lobe damage may “complete” partial figures. We argue that the former may be consistent with the brain “filling-in” information, and the latter may be consistent with the brain ignoring the absence of information.

This essay considers Denis Diderot’s Letter on the Blind for the Use of Those Who Can See as a work that can contribute to a disability political theory. By recounting the experiences of visually impaired persons in their own words, Diderot opens up possibilities for a disability politics of self-representation, maintaining that sighted persons should listen to blind persons’ accounts of their own experience rather than relying on their own imaginings and assumptions. By using blind experiences to (...) challenge a philosophical problem that intrigued philosophers of the seventeenth and eighteenth centuries amid often-unsuccessful efforts to “cure” blindness through cataract surgeries, Diderot develops a powerful critique of the empiricist stress on vision as the primary source of perception and provides a remarkably forward-looking critique of disablist attitudes toward the blind. Through this philosophical discourse, he engages a political argument about the way knowledge is gathered, evaluated, and interpreted through relationships of power. (shrink)

Nowhere do things flourish which are not a combination of inert elements, and nowhere can we perceive matter as other than that constant nourishment which thought directs, regulates, and controls, but on which it is dependent. In the autumn of 1798, Immanuel Kant published what was his final work, The Conflict of the Faculties. The latter comprises three essays, which ostensibly address the conflicts between the lower faculty of philosophy and the higher faculties of, respectively, theology, law, and medicine. Each (...) of the three essays was written for a different purpose and at a different time :2 the first, completed in 1794, deals with the relationship between.. (shrink)

Two convictions underlie the following article. The first is that Hilary Putnam has been one of the greatest thinkers of our time, a philosopher who was able to propose groundbreaking ideas in virtually every area of philosophy. As the reader will see, the topics he tackled in his writings included questions of philosophy of science, philosophy of language, philosophy of mathematics and logic, philosophy of mind, metaethics, the fact-value dichotomy, the interpretation of Wittgenstein’s later thought, the question of relativism, the (...) analysis of rationality, the analysis of religious experience, the character of Jewish philosophy, the interpretation of pragmatism, the elucidation of the concept of truth, the question of realism, the relationship between mind and the world. The second is that the changes some of his positions underwent, far from being a point of weakness—as some critics have sometimes felt compelled to claim—reveal the freshness and genuineness of Putnam’s way of philosophising and at the same time the essence of philosophical discussion itself. (shrink)

This article is the third part of a trilogy investigating the relation between Merleau-Ponty and Foucault. All three essays are inspired by Foucault’s diagnosis of our epoch in terms of biopower. They therefore aim at the creation of a new concept of life. In ‘Un Ecart Infime (Part III)’, I lay out Foucault’s analysis, from the first chapter of The Order of Things, of Velázquez’s painting, Las Meninas. By stressing what Foucault says about the ‘sagittal lines’ exiting the painting, one (...) can show that that there are three major phases in Foucault’s analysis: locating the blind spot; multiplying the invisibility; and the diffraction of the multiplicity into singularities. More generally, we can see that Foucault’s analysis of the painting concerns the informal space in auto-affection; in other words, it concerns the ‘blind spot’ in the mirror relation, in the ‘psyché’. The blind spot in the ‘soul’ - and the ambiguity in the French word psyché between mirror and soul - is why we can say that Foucault’s analysis concerns life: being blind, life must be conceived as informal and unmappable. I show in the conclusion that the inability of mapping and of seeing this space in fact allows for the increase of power. (shrink)

O'Brien & Opie hold that phenomenal experience should be identified with “stable patterns of activation” across the brain's neural networks, and that this proposal has the potential for closing the ‘explanatory gap' between mental states and brain processes. I argue that they have too much respect for the conceivability argument and that their proposal already does much to close the explanatory gap, but that a “perspicuous nexus” can in principle never be achieved.

Gyenis and Rédei (G&R) have shown that any prior _p_ on a finite algebra _A_, however chosen, significantly restricts the set of posteriors derivable from _p_ by Jeffrey conditioning (JC) on a nontrivial measurable partition (i.e., a partition consisting of members of _A_, at least one of which is not an atom of _A_). They support this claim by proving that the set of potential posteriors _not derivable_ from _p_ in this way, which they call the _Bayes blind spot (...) of p_, is large, having cardinality _c_ and normalized Lebesgue measure 1, as well as being of second Baire category for a natural metrizable topology. In the present paper, we establish results analogous to those of G&R for probability measures on any infinite sigma algebra of subsets of a countably infinite set (which requires distinctly different treatments of the topological and measure-theoretic cases). We also show, in both the finite and infinite cases, that all of the limitative results for a single prior _p_ continue to hold for the intersection of the Bayes blind spots of countably many priors. This leads us to reject the claim of G&R that the large size of blind spots in the single prior case is attributable to the limitations imposed by priors. We argue instead that it is the so-called _rigidity property_ of JC that accounts for the large size of Bayes blind spots. G&R also prove that _any_ potential posterior _q_ can be derived from a prior _p_ by at most two applications of JC on nontrivial partitions. But they remark that their particular two-stage derivation of an \(r \in BS(p)\) from _p_ is barely distinguishable from a single, complete reassessment on a trivial partition. We show, however, that there are two-stage derivations of _r_ from _p_ that require no direct assessment of the probability of any atom at either stage. Finally, in order to situate the aforementioned limitative results in the proper context, we demonstrate that a probability revision that would amount to complete reassessment within a Jeffrey evidentiary framework may arise, in a different evidentiary framework, in a way that involves no direct assessment of the probability of any atom, as, for example, in a generalization of Jeffrey’s solution to the problem of old evidence and new explanation. (shrink)

In his hermeneutic of the self, which he is working out in his Oneself as another , Ricœur writes about the constitutive conditions of conscience as a dimension of the experience of passivity. For the following considerations, I will argue that Ricœur is very right in maintaining the moral impact of the notion of conscience; but if we on the other hand remember older writings by Ricœur like Fallible Man we have to admit that something is missed in the chapter (...) about conscience in Oneself as Another . And that means, that in Oneself as Another he neglects the affective dimension of conscience. This affective dimension is - I think - the notion of shame. Dans Soi-même comme un autre où s'élabore son herméneutique du soi, Paul Ricœur réfléchit sur les conditions constitutives de la conscience comme expérience de la passivité. Pour les considerations suivantes, je souhaiterai montrer que Ricœur a tout à fait raison de plaider pour la dimension morale de la notion de conscience. Mais, d'un autre côté,si l'on se souvient des écrits plus anciens de Ricoeur sur l'Homme faillible , nous sommes tenus d'admettre que, au cours du chapitre sur la conscience dans Soi-même comme un autre , quelque chose est perdu de vue. Nous voulons signifier que, dans ce chapitre, il néglige la dimension affective de la conscience. Cette dimension affective est, nous semble-t-il, la notion de honte.  . (shrink)