The frequency of earnings restatements has been increasing over the last decade. Restating previous earnings erodes perceived trustworthiness and competence of management, giving firms strong incentives to take actions to enhance perceived credibility of future financial reports [Farber, D. B.: 2005, The Accounting Review 80(2), 539–561.]. Using an experimental case, we examine the ability of post-restatement actions taken by a firm to positively influence non-professional investors’ perceptions of management’s financial reporting credibility. Our examination considers credibility judgments following two types of (...) restatements – those resulting from fraud in which the character, ethics, and values of an organization may be called into question [cf. Copeland, Jr., J. E.: 2005, Accounting Horizons 19(1), 35–43.], and those resulting from non-fraud (i.e., aggressive accounting). Based on the information in the experimental case, non-professional investors take the role of potential equity investors and make a judgment about management’s financial reporting credibility after reviewing a set of post-restatement actions taken by a firm. The possible actions include changes in four corporate governance mechanisms (i.e., internal audit function, external audit firm, board of directors, CFO) and a buyback of company stock. Our results provide an important contribution to the literature by demonstrating that among non-professional investors, perceptions of management’s financial reporting credibility are affected both by the post-restatement action taken and the nature of the restatement. These results offer insight into the formation of a key credibility judgment made by non-professional investors following a trust-destroying event, an earnings restatement. (shrink)

The frequency of earnings restatements has been increasing over the last decade. Restating previous earnings erodes perceived trustworthiness and competence of management, giving firms strong incentives to take actions to enhance perceived credibility of future financial reports [Farber, D. 2005, The Accounting Review 80, 539-561.]. Using an experimental case, we examine the ability of post-restatement actions taken by a firm to positively influence nonprofessional investors' perceptions of management's financial reporting credibility. Our examination considers credibility judgments following two types of restatements (...) -those resulting from fraud in which the character, ethics, and values of an organization may be called into question [cf. Copeland, Jr., J. E.: 2005, Accounting Horizons 19, 35-43.], and those resulting from non-fraud. Based on the information in the experimental case, non-professional investors take the role of potential equity investors and make a judgment about management's financial reporting credibility after reviewing a set of postrestatement actions taken by a firm. The possible actions include changes in four corporate governance mechanisms and a buyback of company stock. Our results provide an important contribution to the literature by demonstrating that among non-professional investors, perceptions of management's financial reporting credibility are affected both by the postrestatement action taken and the nature of the restatement. These results offer insight into the formation of a key credibility judgment made by non-professional investors following a trust-destroying event, an earnings restatement. (shrink)

Feminist Time Against Nation Time offers a series of essays that explore the complex and oftentimes contradictory relationship between feminism and nationalism through a problematization of contemporality. The collection pursues the following questions: how do the specific temporalities of nationalism and war limit and delimit public spaces in which dissent might happen; and how might we account for the often contradictory and ambiguous relationship of "feminism" and "nationalism" through an exploration of the problem of time?

Fiona Macpherson (2012) argues that various experimental results provide strong evidence in favor of the cognitive penetration of perceptual color experience. Moreover, she proposes a mechanism for how such cognitive penetration occurs. We argue, first, that the results on which Macpherson relies do not provide strong grounds for her claim of cognitive penetrability; and, second, that, if the results do reflect cognitive penetrability, then time-course considerations raise worries for her proposed mechanism. We base our arguments in part on several of (...) our own experiments, reported herein. (shrink)

Emotional memories are vivid and lasting but not necessarily accurate. Under some conditions, emotion even increases people’s susceptibility to false memories. This review addresses when and why emotion leaves people vulnerable to misremembering events. Recent research suggests that pregoal emotions—those experienced before goal attainment or failure —narrow the scope of people’s attention to information that is central to their goals. This narrow focus can impair memory for peripheral details, leaving people vulnerable to misinformation concerning those details. In contrast, postgoal emotions—those (...) experienced after goal attainment or failure —broaden the scope of attention leaving people more resistant to misinformation. Implications for legal contexts, such as emotion-related errors in eyewitness testimony, are discussed. (shrink)

The OpenNotes (ON) mandate in the 21st Century Cures Act requires that patients or their legally authorized representatives be able to access their medical information in their electronic medical record (EMR) in real time. Ethics notes fall under the domain of this policy. We argue that ethics notes are unique from other clinical documentation in a number of ways: they lack best-practice guidelines, are written in the context of common misconceptions surrounding the purpose of ethics consultation, and often answer questions (...) of a different nature than other documentation. Thus, we believe the clinical ethics community would benefit from clarification on when the withholding of ethics notes is justified. We provide recommendations for excluding information from ethics documentation based on the likelihood and magnitude of harm that may occur with particular disclosures and suggest approaches to decrease the potential harms that may occur. We define and explain six types of reasons to exclude information from ethics notes based on significant harms that are not addressed in the ON policy: (1) harmful revelations from a protected chart note; (2) negative emotional effects on patients or families; (3) the purpose of the consultation is undermined by harmful consequences; (4) avoidable negative impact on interpersonal dynamics; (5) inappropriate labeling or disclosure of medical, social, or financial information; and (6) inclusion of biasing or otherwise unfair information. We also suggest approaches to mitigate harm when excluding, including, reframing, or delaying release of information that is perceived to be relevant to an ethics case. Overall, we hope our analysis and recommendations will initiate a much-needed discussion about the impact of the ON mandate on clinical ethics documentation. (shrink)

Some names, specifically the proper names by which people are called, are considered “a mess” by at least one prominent contemporary philosopher.Although I quote from a number of Rufus’s works, there are two on which this paper is primarily based, both written when Rufus was a master of Arts in Paris, before 1238. I refer to the first as the Urmetaphysics. The second is a two-part treatise which Professor Wood has called the Contra Averroem. The Urmetaphysics is Rufus’s first commentary (...) on Aristotle’s Metaphysics, only very recently discovered by Professor Wood. It is to be distinguished from his second Metaphysics commentary which I refer to as th e Main Metaphysics Commentary. The Contra Averroem is comprised of “De ideis” and “De causa individuationis,” of which “De ideis” deserves a special mention. Discovered by Professor Timothy Noone, it w as first transcribed by Noone and Wood in 1990. Recently, Professor Noone has kindly sent me a revised transcription, for which I am very grateful. This transcription is quoted here.With the exception of “De ideis,” all quotations from Rufus are based on transcriptions made or revised by Professor Wood. Citations will indicate the relevant folio numbers of the manuscript or manuscripts on which the transcription is based. The manuscript itself, when first referred to, will be identified by the name of the city in which the library which houses it is located, the abbreviated name of the library, and its codex number.“All in all, proper names are a mess and if it weren’t for the problem of how to get the kids to come fo r dinner, I’d be inclined to just junk them” (David Kaplan, “Dhat,” Syntax and Semantics, vol. 9, ed. Peter Cole; repr. in Contemporary Perspectives in the Philosophy of Language, ed. P. French et al. (Minneapolis : University of Minnesota Press, 1979, pp. 383–400, p. 386). Looking at the matter from the perspective of medieval philosophy, we might say that the reason such names are semantically ill-behaved is that the act of naming from which they d erive is not one of adequate naming. Moreover, supposing that all manner of beings, including people, are “things,” we might let adequate naming be governed by the following principle: an agent adequately names a thing if and only if, knowing its proper nature, she bestows a name on the thing by considering that nature. Obviously, on this principle, the acts of naming from which people in our societies derive their names are not acts of adequate naming. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:A Response to Elizabeth Gould, “Nomadic Turns:Epistemology, Experience, and Women University Band Directors” Epistemology, Experience, and Women University Band Directors”Julia Eklund KozaClimate and its impact on women in instrumental music education is a tremendously important subject, and I thank Liz Gould for her thoughtful analysis. Rather than offering a critique of her work, I will respond as one might answer in a call and response. Gould has sung (...) a call that articulates a definition of feminism and invites us to explore climate in the professions, specifically in instrumental music education; I will answer in affirmation, confirmation, and extension. The nomadic metaphor, which is central to her paper, has been appropriated by a number of postmodern [End Page 187] theoreticians, including, among others, Baudrillard, Grisoni, Deleuze and Guattari, and of course, Braidotti.1 I have decided not to talk about this metaphor, however, principally because the complexities of any analysis of Western constructions of nomadism—constructions that are rife with exoticism, fascination, revulsion, and fear—are multiplied at this moment, as my country wages war against Iraq, a land of nomadic and semi-nomadic peoples, after having recently engaged in military action in Afghanistan, which is similarly home to nomads. An incisive discussion of postmodern use of nomadic metaphors appears in Caren Kaplan's book Questions of Travel, which I recommend to anyone interested in the subject.2My response has two goals: first, to forward another, not necessarily competing, postmodern understanding of feminism and power; and second, keeping this understanding in mind, to expand Gould's project of examining professional climate. According to my working postmodern definition, feminism is a constellation of dynamic political positions, which address and attempt to change the unequal power relations and material conditions that are produced and supported by a normative regulatory ideal called sex. In speaking of a constellation of political positions, I acknowledge the existence of a multiplicity of modern and post-modern feminisms, and by calling these positions dynamic I acknowledge their fluidity. In asserting that sex is a regulatory ideal, I rely on the work of feminist theorist Judith Butler, who posits that sex and sexual difference are discursively constructed; distinguishing herself from feminists who draw a distinction between gender, which is assumed to be socially constructed, and sex, which is theorized as a pre-social given or surface, Butler not only questions such a distinction by arguing that both sex and gender are culturally produced, but also theorizes about how materializations of bodies are accomplished. Drawing on the work of philosopher Michel Foucault, she maintains that sex is a regulatory norm, "part of a regulatory practice that produces the bodies it governs,"3 and she claims that this materialization is accomplished through a reiterative process called performativity. A performative, according to Butler, is a "discursive practice that enacts or produces that which it names."4 Butler claims that "the regulatory norms of 'sex' work in a performative fashion to constitute the materiality of bodies and, more specifically, to materialize the body's sex, to materialize sexual difference in the service of the consolidation of the heterosexual imperative."5 She provides an example of how this reiterative process works: when a particular child is born, the child is cited as a girl at birth and many times afterward; each citation helps to constitute that child as a girl and also to reinforce the discursive formation "girl."6 To summarize, Butler asserts that sex is "a cultural norm which governs the materialization of bodies,"7 and she posits that materiality is a productive effect of power.8She also theorizes that subject formation necessitates both an "identification with the normative phantasm of 'sex,'" and the creation of a zone of abjection.9 Bodies relegated to this abject zone, according to Butler, can be a valuable and "critical resource in the struggle to rearticulate the very terms of symbolic legitimacy and intelligibility."10 She maintains that disidentification can be a fruitful way to mobilize feminist and queer politics.11 Collective disidentifications, Butler states, can facilitate a "reconceptualization of which bodies matter," which bodies count.12 [End Page 188]Finally, my definition of feminism relies on several Foucauldian assumptions about... (shrink)

This new and important study of semantic change examines how new meanings arise through language use, especially the various ways in which speakers and writers experiment with uses of words and constructions in the flow of strategic interaction with addressees. In the last few decades there has been growing interest in exploring systemicities in semantic change from a number of perspectives including theories of metaphor, pragmatic inferencing, and grammaticalization. Like earlier studies, these have for the most part been based on (...) data taken out of context. This book is the first detailed examination of semantic change from the perspective of historical pragmatics and discourse analysis. Drawing on extensive corpus data from over a thousand years of English and Japanese textual history, Traugott and Dasher show that most changes in meaning originate in and are motivated by the associative flow of speech and conceptual metonymy. (shrink)

This book looks at business ethics from the perspective of the business practitioner, but with the rigour of the moral philosopher. Intended for introductory students of business, commerce and management studies, Business Ethics at Work begins by setting business clearly in the context of creating value for its owners, and develops a practical ethical decision model which can be simply and relevantly applied to the hard moral choices with which business people are faced day to day. Against this background, some (...) of the major ethical issues which arise in business are explored, for example, in human resource management, finance, marketing and advertising, the management of the environment and corporate governance. In conclusion the book looks at the nature of ethical audit and argues that for the business of the future, the identification of its ethical values and their integration into its policies and practices will be a crucial ingredient of success. (shrink)

The central aim of this paper is to shed light on the nature of explanation in computational neuroscience. I argue that computational models in this domain possess explanatory force to the extent that they describe the mechanisms responsible for producing a given phenomenon—paralleling how other mechanistic models explain. Conceiving computational explanation as a species of mechanistic explanation affords an important distinction between computational models that play genuine explanatory roles and those that merely provide accurate descriptions or predictions of phenomena. It (...) also serves to clarify the pattern of model refinement and elaboration undertaken by computational neuroscientists. (shrink)

If the world itself is metaphysically indeterminate in a specified respect, what follows? In this paper, we develop a theory of metaphysical indeterminacy answering this question.

In a recent paper, Barry Loewer attempts to defend Humeanism about laws of nature from a charge that Humean laws are not adequately explanatory. Central to his defense is a distinction between metaphysical and scientific explanations: even if Humeans cannot offer further metaphysical explanations of particular features of their “mosaic,” that does not preclude them from offering scientific explanations of these features. According to Marc Lange, however, Loewer’s distinction is of no avail. Defending a transitivity principle linking scientific explanantia to (...) their metaphysical grounds, Lange argues that a charge of explanatory inadequacy resurfaces once this intuitive principle is in place. This paper surveys, on behalf of the Humean, three strategies for responding to Lange’s criticism. The ready availability of these strategies suggests that Lange’s argument may not bolster anti-Humean convictions, since the argument rests on premises that those not antecedently sharing these convictions may well reject. The three strategies also correspond to three interesting ways of thinking about relations of grounding linking Humean laws and their instances, all of which are consistent with theses of Humean supervenience, and some of which have been heretofore overlooked. (shrink)

Since the late 1970s, theologians have been attempting to integrate mimetic theory into different fields of theology, yet a distrust of mimetic theory persists in some theological camps. In" Rene Girard, Unlikely Apologist: Mimetic Theory and Fundamental Theology," Grant Kaplan brings mimetic theory into conversation with theology both to elucidate the relevance of mimetic theory for the discipline of fundamental theology and to understand the work of Rene Girard within a theological framework. Rather than focus on Christology or atonement (...) theory as the locus of interaction between Girard and theology, Kaplan centers his discussion on the apologetic quality of mimetic theory and the impact of mimetic theory on fundamental theology, the subdiscipline that grew to replace apologetics. His book explores the relation between Girard and fundamental theology in several keys. In one, it understands mimetic theory as a heuristic device that allows theological narratives and positions to become more intelligible and, by so doing, makes theology more persuasive. In another key, Kaplan shows how mimetic theory, when placed in dialogue with particular theologians, can advance theological discussion in areas where mimetic theory has seldom been invoked. On this level the book performs a dialogue with theology that both revisits earlier theological efforts and also demonstrates how mimetic theory brings valuable dimensions to questions of fundamental theology. "Grant Kaplan's" Rene Girard, Unlikely Apologist: Mimetic Theory and Fundamental Theology" is an accessible and original work advancing the discussion of Girard and theology. Kaplan claims mimetic theory for Catholic theology and shows how it can strengthen Catholic theology by providing a powerful apologetic. Immensely helpful, too, is his situating of Girard's work alongside formative theologians and other thinkers." Scott Cowdell, author of "Rene Girard and Secular Modernity: Christ, Culture, and Crisis" ". (shrink)

Is the relationship between psychology and neuroscience one of autonomy or mutual constraint and integration? This volume includes new papers from leading philosophers seeking to address this issue by deepening our understanding of the similarities and differences between the explanatory patterns employed across these domains.

Instead of treating art as a unique creation that requires reason and refined taste to appreciate, Elizabeth Grosz argues that art-especially architecture, music, and painting-is born from the disruptive forces of sexual selection. She approaches art as a form of erotic expression connecting sensory richness with primal desire, and in doing so, finds that the meaning of art comes from the intensities and sensations it inspires, not just its intention and aesthetic. By regarding our most cultured human accomplishments as (...) the result of the excessive, nonfunctional forces of sexual attraction and seduction, Grosz encourages us to see art as a kind of bodily enhancement or mode of sensation enabling living bodies to experience and transform the universe. Art can be understood as a way for bodies to augment themselves and their capacity for perception and affection-a way to grow and evolve through sensation. Through this framework, which knits together the theories of Charles Darwin, Henri Bergson, Gilles Deleuze, Félix Guattari, and Jakob von Uexküll, we are able to grasp art's deep animal lineage. Grosz argues that art is not tied to the predictable and known but to new futures not contained in the present. Its animal affiliations ensure that art is intensely political and charged with the creation of new worlds and new forms of living. According to Grosz, art is the way in which life experiments with materiality, or nature, in order to bring about change. (shrink)

Women as commercial baby factories, nature as an economic resource, life as one big shopping mall: This is what we get when we use the market as a common ...

Philosophical theories of gender are typically understood as theories of what it is to be a woman, a man, a nonbinary person, and so on. In this paper, I argue that this is a mistake. There’s good reason to suppose that our best philosophical theory of gender might not directly match up to or give the extensions of ordinary gender categories like ‘woman’.

Disability is primarily a social phenomenon -- a way of being a minority, a way of facing social oppression, but not a way of being inherently or intrinsically worse off. This is how disability is understood in the Disability Rights and Disability Pride movements; but there is a massive disconnect with the way disability is typically viewed within analytic philosophy. The idea that disability is not inherently bad or sub-optimal is one that many philosophers treat with open skepticism, and sometimes (...) even with scorn. The goal of this book is to articulate and defend a version of the view of disability that is common in the Disability Rights movement. To be physically disabled is not to have a defective body, but simply to have a minority body. (shrink)

As healthcare institutions expand and vertically integrate, healthcare delivery is less constrained by geography, nationality, or even by institutional boundaries. As part of this trend, some aspects of the healthcare process are shifted from medical centers back into the home and communities. Telehealth applications intended for health promotion, social services, and other activitiesprovide services outside clinical settings in homes, schools, libraries, and other governmental and community sites. Such developments include health information web sites, on-line support groups, automated telephone counseling, interactive (...) health promotion programs, and electronic mail exchanges. Concomitant with these developments is the growth of consumer health informatics, in which individuals seeking medical care or information are able to find various health information resources that take advantage of new information technologies. (shrink)

More than forty years have passed since Congress, in response to the Civil Rights Movement, enacted sweeping antidiscrimination laws in the Civil Rights Act of 1964, the Voting Rights Act of 1965, and the Fair Housing Act of 1968. As a signal achievement of that legacy, in 2008, Americans elected their first African American president. Some would argue that we have finally arrived at a postracial America, butThe Imperative of Integration indicates otherwise. Elizabeth Anderson demonstrates that, despite progress toward (...) racial equality, African Americans remain disadvantaged on virtually all measures of well-being. Segregation remains a key cause of these problems, and Anderson skillfully shows why racial integration is needed to address these issues. Weaving together extensive social science findings--in economics, sociology, and psychology--with political theory, this book provides a compelling argument for reviving the ideal of racial integration to overcome injustice and inequality, and to build a better democracy. -/- Considering the effects of segregation and integration across multiple social arenas, Anderson exposes the deficiencies of racial views on both the right and the left. She reveals the limitations of conservative explanations for black disadvantage in terms of cultural pathology within the black community and explains why color blindness is morally misguided. Multicultural celebrations of group differences are also not enough to solve our racial problems. Anderson provides a distinctive rationale for affirmative action as a tool for promoting integration, and explores how integration can be practiced beyond affirmative action. -/- Offering an expansive model for practicing political philosophy in close collaboration with the social sciences, this book is a trenchant examination of how racial integration can lead to a more robust and responsive democracy. (shrink)

Metaphysical orthodoxy maintains that the relation of ontological dependence is irreflexive, asymmetric, and transitive. The goal of this paper is to challenge that orthodoxy by arguing that ontological dependence should be understood as non- symmetric, rather than asymmetric. If we give up the asymmetry of dependence, interesting things follow for what we can say about metaphysical explanation— particularly for the prospects of explanatory holism.

Intention is one of the masterworks of twentieth-century philosophy in English. First published in 1957, it has acquired the status of a modern philosophical classic. The book attempts to show in detail that the natural and widely accepted picture of what we mean by an intention gives rise to insoluble problems and must be abandoned. This is a welcome reprint of a book that continues to grow in importance.

Expressivism in logic is the view that logical vocabulary plays a primarily expressive role: that is, that logical vocabulary makes perspicuous in the object language structural features of inference and incompatibility (Brandom, 1994, 2008). I present a precise, technical criterion of expressivity for a logic (§2). I next present a logic that meets that criterion (§3). I further explore some interesting features of that logic: first, a representation theorem for capturing other logics (§3.1), and next some novel logical vocabulary for (...) expressing structural features of inference (§4). (shrink)

This chapter contains sections titled: Introduction Background Incentives and guidance from the criminal law Other regulatory incentives and guidance Civil incentives Conclusion.

This book is composed of research presented at the fourth international Queering Paradigms Conference (QP4), held in Rio de Janeiro, Brazil. It intends to contribute to building a queer postcolonial critique of the current politics of queer activism and of queer knowledge production and circulation.

The aim of this paper is to (i) examine the concept of epistemic paternalism and (ii) explore the consequences of normative questions one might ask about it. I begin by critically examining several definitions of epistemic paternalism that have been proposed, and suggesting ways they might be improved. I then contrast epistemic and general paternalism and argue that it’s difficult to see what makes epistemic paternalism an epistemic phenomenon at all. Next, I turn to the various normative questions one might (...) ask about epistemic paternalism and discuss the literature’s assumptions of epistemic consequentialism and veritism. I close by comparing and contrasting epistemic paternalism with other topics in social epistemology, such as disagreement or testimony. (shrink)

Louis Althusser remained until his death in 1990 the most controversial of the “master thinkers” who emerged from the turbulent Parisian intellectual scene of the 1960s. The publication of his bestselling posthumous “autobiography”, L'avenir dure longtemps, has now refueled some of these controversies. Hugely influential, whether lauded or vilified, Althusser occupies a unique place in contemporary philosophy. What is certain is that Althusserian themes and motifs continue to constitute a vital region in materialist thought. The Althusserian Legacy is the first (...) collective attempt to draw up a balance sheet, not on Althusser alone but on the questions that his work helped to bring to the forefront of Marxist theory. The volume brings together work in history, philosophy, economics, sociology, and literary criticism, all of it derived from or significantly inflected by Althusser. Taken together, the essays assess soberly, critically, but always generously, the full extent of his legacy. The volume contains a lengthy interview with Jacques Derrida, a long-time friend and colleague of Althusser at the Ecole Normale in Paris, and concludes with obituaries by Derrida and Gregory Elliott. Perhaps only now, more than a decade after his active intellectual life has come to a close, is it possible to render sound, just judgments on the meaning and significance of this much-debated body of work. The Althusserian Legacy is a rich beginning to that important task. (shrink)

Darwinian matters : life, force and change -- Biological difference -- The evolution of sex and race -- Nietzsche's Darwin -- History and the untimely -- The eternal return and the overman -- Bergsonian differences -- The philosophy of life -- Intuition and the virtual -- The future.

What is the work ethic? Does it justify policies that promote the wealth and power of the One Percent at workers' expense? Or does it advance policies that promote workers' dignity and standing? Hijacked explores how the history of political economy has been a contest between these two ideas about whom the work ethic is supposed to serve. Today's neoliberal ideology deploys the work ethic on behalf of the One Percent. However, workers and their advocates have long used the work (...) ethic on behalf of ordinary people. By exposing the ideological roots of contemporary neoliberalism as a perversion of the seventeenth-century Protestant work ethic, Elizabeth Anderson shows how we can reclaim the original goals of the work ethic, and uplift ourselves again. Hijacked persuasively and powerfully demonstrates how ideas inspired by the work ethic informed debates among leading political economists of the past, and how these ideas can help us today. (shrink)

The importance of food in our individual lives raises moral questions from the debate over eating animals to the prominence of gourmet cookery in the popular media. Through philosophy, Elizabeth Telfer discusses issues including our obligations to those who are starving; the value of the pleasure of food; food as art; our duties to animals; and the moral virtues of hospitableness and temperance. Elizabeth Telfer shows how much traditional philosophy, from Plato to John Stuart Mill, has to say (...) to illuminate this everyday yet complex subject. (shrink)