Two elements of corporate governance—the strength of ethical executive leadership and the internal audit function (IAF hereafter)—provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals decide whether to book a questionable journal entry (i.e., a journal entry for which a reasonable business case can be made but there is no supporting documentation). We find that ethical leadership and the (...) IAF interact to determine the likelihood that accountants book the entry. Specifically, accountants are less likely to book a questionable journal entry when there is a weak ethical leader and a strong IAF compared to all other conditions. In addition, we find that accountants question the appropriateness and ethicalness of the request to book an undocumented journal entry more in the weak ethical leader and strong IAF condition than in the other conditions. These results suggest that the IAF has a different impact on financial reporting decisions depending on the ethicalness of executive leadership and that a strong IAF may cause accountants to question the appropriateness and ethicalness of an undocumented journal entry when combined with weak ethical leadership. We also find that the interactive effect of ethical leadership and the IAF on an accountant’s decision is fully mediated by his/her perception of the moral intensity of the issue. Thus, accountants, who perceive greater moral intensity associated with booking the entry, are less willing to do so. (shrink)

Cormac McCarthy’s novel The Road confronts readers with a question: what is there to live towards after apocalypse? McCarthy locates his protagonists in the aftermath of the world’s fiery destruction, dramatizing a relationship between a father and a son, who are, as McCarthy puts it, “carrying the fire.” This essay asserts that the body carrying the fire is a sacred, incandescent body that connects to and with the world and the other, unifying the human and the divine. This essay will (...) consider the body as a sacred connection in The Road. Paul Ricoeur’s hermeneutics and Julia Kristeva’s psychoanalytic approach will help to explore what is sacred. In addition, their works elucidate the body as a present site of human connection and sacredness while calling attention to what is glaringly absent yet hauntingly present in McCarthy’s text: the mother. In the aftermath of destruction, primitive, sacred connections become available through the sensual body, highlighting what is at stake in the novel: the connection of body and spirit. The essay will attempt to show that McCarthy’s rejection of a redemptive framework, or hope in an otherworldly reality, shrouds spirit in physicality symbolized by the fire carried by the body. This spirit offers another kind of hope, one based on the body’s potential to feel and connect to the other. The thought and works of Ricoeur and Kristeva will broaden a reading of McCarthy’s novel, especially as a statement about the unification of body and spirit, contributing a multidimensional view of a contemporary problem regarding what sustains life after a cataclysmic event. (shrink)

This paper responds to the contributions by Alexander Bird, Nathan Wildman, David Yates, Jennifer McKitrick, Giacomo Giannini & Matthew Tugby, and Jennifer Wang. I react to their comments on my 2015 book Potentiality: From Dispositions to Modality, and in doing so expands on some of the arguments and ideas of the book.

This book was originally published in 1981 and the theme of universals attracted a great deal of attention in the decade preceding publication.

The phrase "natural kind term" has come into the linguistic and philosophical literature in connection with well-known work of Kripke (1972) and Putnam (1970, 1975a). I use that phrase here in the sense it has acquired from those and subseqnent works on related topics. This is not the transparent sense of the phrase. That is, if I am right in what follows there are words for kinds of things existing in nature which are not natural kind terms in the current (...) sense - e.g. planet, woman, and weed. I use the term "nondescriptional", following Salmon (1981), to mean "lacking a Fregean sense", where a Fregean sense is taken to be a property or group of properties semantically associated with an expression which determines its denotation. I hope that the term "nondescriptional" will be clarified in subsequent discussion, but perhaps a few words about it and its opposite, "descriptional", would be useful here. These terms (as Salmon notes (p.15, n. 11)) should be taken as technical terms. The idea is that descriptional words, of which bachelor is the overwhelmingly favorite example, express a semantic content, or sense, which is what mediates their denotation. Entities fall in their denotation in virtue of possessing the property or properties expressed as their sense. (It is not necessary, however, that this sense be as easily paraphrasable with descriptive synonyms as it is typically held to be in the case of bachelor, or even that it be paraphrasable at all.) In the case of nondescriptional words there is no Fregean sense to mediate the link between word and object. Hence such terms are described by what Salmon, following Kaplan, calls "the theory of direct reference". What it is that does associate such terms with their denotations is another question which will be touched on briefly at the end. I have several aims in this paper. The first is to defend a conservative position on nondescriptionality. I will argue that relatively few natural language words have this property. My other aims are primarily clarificatory. Among the issues I would like to clarify are those connected with the determination of this property and flae explanation of why it exists, its relationship with other properties such as rigid designation and essentiality, and its significance for lexical semantics. The organization of the paper is as follows. The first section identifies the position taken here on the question of which expressions are nondescriptional and provides a general defense of it. The second section is a critical examination of criteria associated with nondescriptionality. In the third section provide further defense for the conservative position, and in the fourth section we turn to related issues in lexical semantics. (shrink)

Dispositionalism about modality is the view that metaphysical modality is a matter of the dispositions possessed by actual objects. In a recent paper, David Yates has raised an important worry about the formal adequacy of dispositionalism. This paper responds to Yates’s worry by developing a reply that Yates discusses briefly but dismisses as ad hoc: an appeal to a ’plenitude of powers’ including such powers as the necessarily always manifested power for 2+2\documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} (...) \begin{document}$$2+2$$\end{document} to be 4. I argue that the reply is not ad hoc at all, by defending the metaphysics of dispositions that should underly it. I then argue, first, that a proper understanding of dispositions’ degrees provides us with an argument for such necessarily always manifested dispositions; second, that all the natural attempts to block that argument can be resisted without being ad hoc; and third, that pragmatic considerations explain our intuitive resistance to the ascription of necessarily always manifested dispositions. Dispositionalism can be formally adequate after all. (shrink)

Ulrich Beck's best selling Risk Society established risk on the sociological agenda. It brought together a wide range of issues centering on environmental, health and personal risk, provided a rallying ground for researchers and activists in a variety of social movements and acted as a reference point for state and local policies in risk management. The Risk Society and Beyond charts the progress of Beck's ideas and traces their evolution. It demonstrates why the issues raised by Beck reverberate widely throughout (...) social theory and covers the new risks that Beck did not foresee, associated with the emergence of new technologies, genetic and cybernetic. The book is unique because it offers both an introduction to the main arguments in Risk Society and develops a range of critical discussions of aspects of this and other works of Beck. (shrink)

Szabó follows Heim in viewing familiarity, rather than uniqueness, as the essence of the definite article, but attempts to derive both familiarity and uniqueness implications pragmatically, assigning a single semantic interpretation to both the definite and indefinite articles. I argue that if there is no semantic distinction between the articles, then there is no way to derive these differences between them pragmatically.

This paper explores the prospects for dispositional accounts of abilities. According to so-called new dispositionalists, an agent has the ability to Φ iff they have a disposition to Φ when trying to Φ. We show that the new dispositionalism is beset by some problems that also beset its predecessor, the conditional analysis of abilities, and bring up some further problems. We then turn to a different approach, which links abilities not to motivational states but to the notion of success, and (...) consider ways of implementing that approach. Our results suggest that there are principled disanalogies between abilities and disposition which prevent any dispositional account of abilities from succeeding. (shrink)

Martin Heidegger’s writings on Hegel are notoriously difficult but show an essential engagement between two of the foundational thinkers of phenomenology. Joseph Arel and Niels Feuerhahn provide a clear and careful translation of Volume 68 of the Complete Works, which is comprised of two shorter texts—a treatise on negativity, and a penetrating reading of Hegel’s Phenomenology of Spirit. In this volume, Heidegger relates his interpretation of Hegel to his own thought on the event, taking up themes developed in Contributions (...) to Philosophy. While many parts of the text are fragmentary in nature, these interpretations are considered some of the most significant as they bring Hegel into Heidegger’s philosophical trajectory. (shrink)

Against the background of recent developments in neuroscience, the paper shows how, for Hegel, the theoretical, practical and evaluative functions of the mind are grounded in something like a natural normativity, based on the interaction of the body's inner world with the outer world. These forms of organic homeostasis are the basis for further kinds and levels of norms, and deviations from these norms, which result in mental pathologies, provide insights into the complexity of spirit.

The achievement of self-consciousness in Hegel’s Phenomenology hinges on establishing a relationship with another self-conscious being. How this is accomplished, and even that it is accomplished in Hegel’s text, are topics of dispute and misunderstanding in the literature. I show how Hegel argues for this intersubjective origin of self-consciousness, first, by comparing Hegel’s analysis of lord and bondsman to Sartre’s analysis of intimacy. Second, I focus on two in-terpretive challenges. First, I argue that the staking of life comes from an (...) other-oriented epistemological relation, and not simply from an im-mediate concern with dominating the other. Second, contrary to many interpretations which see the bondsman’s development arising out of an isolated activity merely between himself and the products of his labor, I argue that the slave’s ability to gain knowledge of himself as a self is only possible by establishing a relationship with the lord. This point is essential because, if readings of the bondsman’s development as isolated from the lord are correct, then Hegel has in fact not succeeded in showing that self-consciousness only develops out of intersubjective recognition. (shrink)

Hegel argues that we must recognize the essential role that contingency plays in moral action. Because the role that Hegel finds for contingency is both outside of one’s control and idiosyncratic, his view represents a significant challenge to the ideas that in morality we only account for what we can control and that our motivations should not be idiosyncratic needs. To bring out this significance, I look at three ways in which Hegel characterizes the relationship between the necessity of the (...) moral law and the contingency of moral action, by drawing on three figures Hegel has emphasized in the history of moral action. (shrink)

Paul’s Ricoeur’s Lectures on Ideology and Utopia are more pertinent than ever forty years later. The chapters in this book reflect the lectures’ original intricacy as the authors not only insightfully analyze them but also creatively apply them.

In Memoirs of the Blind, Derrida not only makes repeated references to anamnēsis in Plato’s texts, but writes the text in a way that follows from the discussions found in Plato’s Meno. Focusing on the account of recollection given in Plato’s Meno reveals a passive structure that is also found in Plato and Derrida’s use of hypothesis. Following Derrida, these insights are applied to self-representation, which is revealed to have a similar structure to the structure found in the logic of (...) hypothesis and recollection. These texts provide an argument for the hypothetical nature of self-representation and the limited knowledge one can claim to have of the self. (shrink)

In the Phenomenology of Spirit, Hegel discusses marriage in his analysis of the first shape of Spirit, Ethical Life. Since it is analyzed in terms of a particular shape of spirit and set in Ancient Greece, it is difficult to understand both its use in the Phenomenology as well as what claims, if any, he is making about the institution of marriage as such. I aim to show that in this text, marriage functions as a fundamental context in which self‐knowing (...) occurs. (shrink)

Essays discuss the division of household labor, anti-semitism, violence against women, reproductive freedom, parenting, friendship between women, and feminist theology.

Cette introduction explique la perception, reconnue par Husserl sous le titre de "donation par esquisses". Il s'agit d'opérer une réduction radicale qui va de la critique du néant au monde comme a priori de tout apparaître. A ce monde correspond un sujet dont le sens d'être fait problème puisqu'il est à la fois un moment du monde et en rapport avec la totalité comme telle.

L'oeuvre de Merleau-Ponty est tout entiere commandee par le souci de mettre rigoureusement en oeuvre le mot d'ordre husserlien de retour aux choses memes, ce qui exige, conformement au geste amorce par Husserl dans la Krisis, de reconnaitre l'oeuvre de l'idealisation -c'est-a-dire de l'objectivation- la meme ou elle se fait oublier, afin de la neutraliser. A l'instar de Bergson, pour qui la tache de la philosophie etait d'aller chercher l'experience au-dessus du tournant ou, s'inflechissant dans le sens de l'utilite, elle (...) devient proprement l'experience humaine, pour Merleau-Ponty, la tache de la pensee est de se situer a ce tournant ou l'experience s'accomplit et se voile a la fois dans des productions ou elle se fait proprement humaine, de definir un sens de l'Etre anterieur a la bifurcation du preobjectif et de l'oeuvre idealisante. Le but des recherches est de tenter de clarifier la nature exacte du tournant de l'experience ainsi que le projet phenomenologique merleau-pontien. (shrink)

In this imaginative and provocative book, Barbara Goodwin explores the question of how lottery systems can achieve egalitarian social justice in societies with seemingly ineradicable inequalities. She begins with the utopian fable of Aleatoria, a country not unlike our own in the not-too-distant-future, where most goods are distributed by lottery--even the right to have children. She then analyzes the philosophical arguments for and against lottery distribution and a comparison of "justice by lottery" with other contemporary theories of justice. Goodwin (...) also applies her theory to practical problems in the real world which could be--or have been--justly resolved by the use of lotteries, such as military drafts, jury duty, and immigration eligibility. She demonstrates that in many areas, including that of political power, a regular and random reallocation of goods would be a fairer and more democratic method than the distributive systems found in liberal democracies today. (shrink)

Contemporary issues involving knowledge and science examined from a constructivist-pragmatist perspective often labeled "relativism." Individual chapters include a review of the difference between constructivist-pragmatist epistemology and "social constructivism;" an examination of recent writings by Bruno Latour; a critique of computational methods in literary studies; a skeptical look at current efforts to "integrate" the humanities and the natural sciences; and reflections on the social dynamics of belief in relation to denials of climate change and to hopes expressed by environmentalists.

An extended analysis and account of the psychological/social/cognitive dynamics of intellectual controversy. The immediate focus is the recurrent failure of intellectual engagement, in encounters having to do with with truth, knowledge, language, science, and/or objectivity, between, on the one hand, rationalist-realist-objectivist philosophers and/or those they have instructed and, on the other hand, constructivist-pragmatist ("postmodern") theorists and/or those persuaded by their critiques and/or alternative views. Individual chapters examine critiques and defenses of objectivist-rationalist views in law, politics, literary studies, ethics, communication theory, (...) and philosophy of science. Theorists whose views are discussed critically at some length include legal scholar Robin West and philosophers Jürgen Habermas, Karl-Otto Apel, and Philip Kitcher. (shrink)

Rodolfo Sacco has devoted much of his research to the relations between law and language. His analysis were focused on the problem of legal translation for comparative law research, on mute law, and on the importance of understanding the dynamics of the different languages in Europe today.

This book presents the most important problems of reference and considers their solution. It presupposes no technical knowledge, presents analyses from first principles, illustrates every stage with examples, and is written with verve and clarity. This is the ideal introduction to reference for students of linguistics and philosophy of language.

A critical examination of the charge of self-refutation, particularly as leveled by orthodoxy-defending philosophers against those maintaining epistemologically unorthodox, especially relativistic or skeptical, views. Beginning with an analysis of its classic illustration in Plato’s *Theaetetus* as leveled against Protagoras’s “Man is the measure ...,” I consider various aspects of the charge, including logical, rhetorical, pedagogic, affective, and cognitive.

Advocates of literary Darwinism, cognitive cultural studies, neuroaesthetics, digital humanities, and other such hybrid fields now seek explicitly to make the aims and methods of one or another humanities discipline approximate more closely the aims and methods of science, and at their most visionary, they urge as well the overall integration of the humanities and natural sciences. This essay indicates some major considerations—historical, conceptual, and pragmatic—that may be useful for assessing these efforts and predicting their future. Arguments promoting integration often (...) involve dubious teleological models of intellectual history and betray limited understandings of the distinctive epistemic orientations and cultural functions of the humanities vis-à-vis the sciences. Recurrent institutional difficulties encountered by scholars and/or scientists in hybrid fields reflect steep prestige differentials between the humanities and sciences, along with significant differences of training, experience, style, and temperament. Meanwhile, both the sciences and humanities are being shaken up by technological and related intellectual developments. Though worrisome, the new disciplinary configurations are thus likely to play out in surprising and, not inconceivably, positive ways. (shrink)

This book considers the context of the colonial policies of Britain, Locke's contribution to them, and the importance of these ideas in his theory of property. It also reconsiders the debate about John Locke's influence in America. The book argues that Locke's theory of property must be understood in connection with the philosopher's political concerns, as part of his endeavour to justify the colonialist policies of Lord Shaftesbury's cabinet, with which he was personally associated. The author maintains that traditional scholarship (...) has failed to do justice to Locke by ignoring the implications of contemporary British imperial policy for the interpretation of his political thought. (shrink)

This paper investigates Slovak migrants’ use of new media to build social capital. It draws on data from a pilot study with 36 Slovaks living in the UK, and on content analysis of the main Facebook page for Czechs and Slovaks in the UK. The data suggest that Facebook is used for sharing emotions rather than to build a community and share practical information. While Facebook and Skype are used to maintain preexisting strong ties in the country of origin, face-to-face (...) contact and mobile phones are used to maintain ties within the UK. However, social media do not seem to facilitate the formation of weak ties prior to migration, with face-to-face contact being dominant upon arrival. Transnational migration experience forms a separate dimension within the participants’ identity, independent from social capital. The data are discussed in relation to findings from previous studies about Slovak migrants in the Republic of Ireland. (shrink)

This paper aims to determine whether extended human-machine cognitive systems and group systems can be regarded as autonomous agents. For this purpose, I compare two notions of agency: one developed within analytical philosophy of action and based on the concept of intention, and the other introduced by enactivists via the concepts of autopoiesis and sensorimotor autonomy. I argue that only the latter approach can be used to demonstrate autonomous agency in respect of systems that are not humans as such, though (...) they contain humans as their elements. After introducing Maturana and Varela’s conception of minimal autonomy as a kind of generalization of autopoiesis, I present the three conditions of agency put forward by Barandiaran, Di Paolo and Rohde, noting that they do not invoke the property of being alive as necessary in that respect. I argue that both extended and group systems can satisfy these conditions of agency, even though they are not alive as such. The fulfillment of these conditions, however, is ensured by the autopoietic nature of the living components of these systems. That being said, an autonomous system itself does not need to be alive in the biological sense. Sensorimotor, adaptive agency could emerge out of other processes than those responsible for biological life. The article concludes with a suggestion that this is exactly what will happen if an autonomous system is ever artificially created. It would be functionally indistinguishable from a living organism, though not alive in a biological sense. (shrink)

The series, founded in 1970, publishes works which either combine studies in the history of philosophy with a systematic approach or bring together systematic studies with reconstructions from the history of philosophy. Monographs are published in English as well as in German. The founding editors are Erhard Scheibe (editor until 1991), Günther Patzig (until 1999) and Wolfgang Wieland (until 2003). From 1990 to 2007, the series had been co-edited by Jürgen Mittelstraß.

Das menschliche Leben vollzieht sich in der Spannung von "Natürlichkeit und Künstlichkeit". Jede Epoche definiert ihre Lebensvollzüge in dieser Spannung neu. Die Gegenwart verzeichnet in ihrem technisch zivilisierten Ambiente neue Schübe von "Künstlichkeit", denen kompensatorisch neue Ideen von "Natürlichkeit" entgegentreten. Der Sport ist davon zentral betroffen. Diese Tagung versucht, von unterschiedlichen philosophischen Fragestellungen her sich dem Problem der Künstlichkeit unseres gegenwärtigen Lebens (und des Sports) zu nähern und das Postulat der "Natürlichkeit" in seiner regulativen Funktion zu begreifen. Die nun in (...) Schriftfassung vorgelegten Vorträge dieser Tagung bieten Diskussionsgrundlagen für notwendige Überlegungen, wenn es darum geht, Konzepte von Bewegung, Spiel und Sport kulturell-historisch zu verstehen und moralisch-ethisch zu kritisieren und zu würdigen. (shrink)

Making room for character -- Pluralism and the community of moral judgment -- A cosmopolitan kingdom of ends --Responsibility and moral competence --Can virtue be taught?: the problem of new moral facts -- Training to autonomy: Kant and the question of moral education -- Bootstrapping -- Rethinking Kant's hedonism -- The scope of moral requirement -- The will and its objects -- Obligatory ends -- Moral improvisation -- Contingency in obligation.

Anerkannt zu werden, ist nicht nur ein menschliches Grundbedurfnis, sondern vermittelt ebenfalls das Gefuhl, in einen sozialen Kontext integriert zu sein.