Moral Realism is a systematic defence of the idea that there are objective moral standards. Russ Shafer-Landau argues that there are moral principles that are true independently of what anyone, anywhere, happens to think of them. His central thesis, as well as the many novel supporting arguments used to defend it, will spark much controversy among those concerned with the foundations of ethics.

There are striking parallels, largely unexplored in the literature, between skeptical arguments against theism and against moral realism. After sketching four arguments meant to do this double duty, I restrict my attention to an explanatory argument that claims that we have most reason to deny the existence of moral facts (and so, by extrapolation, theistic ones), because such putative facts have no causal-explanatory power. I reject the proposed parity, and offer reasons to think that the potential vulnerabilities of moral realism (...) on this front are quite different from those of the theist. Key Words: causal power • explanatory power • Gilbert Harman • moral facts • moral realism • theism. (shrink)

A theoretical physicist and feminist theorist, Karen Barad elaborates her theory of agential realism, a schema that is at once a new epistemology, ontology, and ethics.

We frequently speak of certain things or phenomena being built out of or based in others. Making Things Up concerns these relations, which connect more fundamental things to less fundamental things: Karen Bennett calls these 'building relations'. She aims to illuminate what it means to say that one thing is more fundamental than another.

Should we allow performance-enhancing substances in competitive athletics? The first book of its kind, Well Played answers this question by urging us to a deeper appreciation for the purpose of sport. Giving special reference to performance-enhancing substances, Shafer challenges the incompleteness of the ethical arguments and contributes a Christian voice to the discussion. He initiates a theological conversation that is both scholarly and accessible, arguing that a distinctively Christian understanding of sport will have far-reaching implications for how we treat (...) ethical issues like doping. The values, beliefs, and practices within the Christian tradition show an alternative that prioritizes humility and friendship, grace and gratitude over the "win at all costs" mentality that drives the use of performance-enhancing substances for a competitive advantage. This groundbreaking book ventures into new theological territory as it explores the intersections of theology, philosophy of sport, and the ethics of doping. Theologians, ethicists, and pastors, as well as coaches, athletes, and sports fans will benefit from this book's thoughtful reflection on how Christians can play well in the modern sports culture. (shrink)

Recent defenses of shaming as an effective tool for identifying bad practice and provoking social change appear compatible with feminism. I complicate this picture by examining two instances of online feminist shaming that resulted in shame backlashes. Shaming requires the assertion of social and epistemic authority on behalf of a larger community, and is dependent upon an audience that will be receptive to the shaming testimony. In cases where marginally situated knowers attempt to “shame up,” it presents challenges for feminist (...) uses. (shrink)

This study investigates the relations among Machiavellianism, the stakeholder orientation, and Italian managers' support for corporate social and environmental reporting (SER). These relationships have not previously been investigated among a sample of experienced managers but have important implications. As anticipated, Machiavellianism had a strong negative association with the support for SER. Machiavellianism was also negatively related to the stakeholder orientation, which in turn was positively correlated with the support for SER. Support for the stakeholder orientation partially mediated the association between (...) Machiavellianism and SER. The findings advance our understanding of the motivations for sustainability reporting by documenting that managers' fundamental personality traits and economic ideologies are closely associated and are important determinants of normative support for social and environmental disclosures. We further suggest that the results support the case for mandated compliance‐with‐standard sustainability reports coupled with a requirement that such reports be independently audited. (shrink)

Our project in this essay is to showcase nonnaturalistic moral realism’s resources for responding to metaphysical and epistemological objections by taking the view in some new directions. The central thesis we will argue for is that there is a battery of substantive moral propositions that are also nonnaturalistic conceptual truths. We call these propositions the moral fixed points. We will argue that they must find a place in any system of moral norms that applies to beings like us, in worlds (...) similar to our own. By committing themselves to true propositions of these sorts, nonnaturalists can fashion a view that is highly attractive in its own right, and resistant to the most prominent objections that have been pressed against it. (shrink)

This book explains how gossip contributes to knowledge. Karen Adkins marshals scholarship and case studies spanning centuries and disciplines to show that although gossip is a constant activity in human history, it has rarely been studied as a source of knowledge. People gossip for many reasons, but most often out of desire to make sense of the world while lacking access to better options for obtaining knowledge. This volume explores how, when our access to knowledge is blocked, gossip becomes (...) a viable path to knowledge attainment, one that involves the asking of questions, the exchange of ideas, and the challenging of preconceived notions. (shrink)

Simon Blackburn has developed an interesting challenge to moral realism based on its alleged inability to account for supervenience relations between the moral and nonmoral. If supervenience holds, then any base property once giving rise to a supervening one must always do so. The realist accepts supervenience, but also (according to Blackburn) accepts the claim that nonmoral base properties do not necessitate the moral ones that supervene on them. This combination is thought deadly, because it leaves the realist without an (...) explanation of why ethical supervenience should be true. I offer three responses on behalf of the moral realist. The first rejects the need for explanation, arguing that supervenience should be understood as closely analogous to Leibniz's law, which, I argue, needs no defense. I next argue that ethical naturalism may be right, and if so, would provide an adequate response to Blackburn. Lastly, I show that the success of Blackburn's arguments implies a global antirealism, and so does not, as he claims, amount to a special problem for realism in ethics. (shrink)

This book discusses the notion that quantum gravity may represent the "breakdown" of spacetime at extremely high energy scales. If spacetime does not exist at the fundamental level, then it has to be considered "emergent", in other words an effective structure, valid at low energy scales. The author develops a conception of emergence appropriate to effective theories in physics, and shows how it applies (or could apply) in various approaches to quantum gravity, including condensed matter approaches, discrete approaches, and loop (...) quantum gravity. (shrink)

The paper is an extended discussion of what I call the ‘dismissive attitude’ towards metaphysical questions. It has three parts. In the first part, I distinguish three quite different versions of dismissivism. I also argue that there is little reason to think that any of these positions is correct about the discipline of metaphysics as a whole; it is entirely possible that some metaphysical disputes should be dismissed and others should not be. Doing metametaphysics properly requires doing metaphysics first. I (...) then put two particular disputes on the table to be examined in the rest of the paper: the dispute over whether composite objects exist, and the dispute about whether distinct objects can be colocated. In the second part of the paper, I argue against the claim that these disputes are purely verbal disputes. In the third part of the paper, I present a new version of dismissivism, and argue that it is probably the correct view about the two disputes in question. They are not verbal disputes, and the discussion about them to date has not remotely been a waste of time. At this stage, however, our evidence has run out. I argue that neither side of either dispute is simpler than the other, and that the same objections in fact arise against both sides. (For example, the compositional nihilist does not in fact escape the problem of the many, and the one-thinger does not in fact escape the grounding problem.). (shrink)

A lot of people believe that distinct objects can occupy precisely the same place for the entire time during which they exist. Such people have to provide an answer to the 'grounding problem' – they have to explain how such things, alike in so many ways, nonetheless manage to fall under different sortals, or have different modal properties. I argue in detail that they cannot say that there is anything in virtue of which spatio-temporally coincident things have those properties. However, (...) I also argue that this may not be as bad as it looks, and that there is a way to make sense of the claim that such properties are primitive. (shrink)

The contents of the inaugural volume of Oxford Studies in Metaethics nicely mirror the variety of issues that make this area of philosophy so interesting. The volume opens with Peter Railton's exploration of some central features of normative guidance, the mental states that underwrite it, and its relationship to our reasons for feeling and acting. In the next offering, Terence Cuneo takes up the case against expressivism, arguing that its central account of the nature of moral judgments is badly mistaken. (...) Terence Horgan and Mark Timmons, two of the most prominent contemporary expressivists, then offer their take on how expressivism manages to avoid a different objection-that of collapsing into an objectionable form of relativism. Daniel Jacobson and Justin D'Arms next offer an article that continues their research program devoted to exploring the extent to which values might depend upon, or be constrained by, human psychology. Ralph Wedgwood engages in some classical metaethical conceptual analysis, seeking to explicate the meaning of ought. Mark van Roojen then contributes a new take on the Moral Twin Earth Argument, a prominent anti-realist puzzle advanced in the early 1990s by Horgan and Timmons. -/- Allan Gibbard next presents his latest thoughts on the nature of moral feelings and moral concepts, crucial elements in the overall project of defending the expressivism he is so well known for. James Dreier then takes up the details of Gibbard's recent efforts to provide a solution to what many view as the most serious difficulty for expressivism, namely, the Frege-Geach problem. Dreier identifies difficulties in Gibbard's expressivist account, and offers a suggestion for their solution. Sergio Tenenbaum explores the concept of a direction of fit, relied on so heavily nowadays in accounts of moral motivation. Nadeem Hussain and Nishiten Shah then consider the merits of Christine Korsgaard's influential critique of moral realism. T. M. Scanlon's widely-discussed buck-passing account of value attracts the critical eye of Pekka Väyrynen, who attempts to reveal the reasons that we might resist it. Derek Parfit's contribution concludes this volume, with an article on normativity that presents his most recent thinking on this fundamental notion. (shrink)

Over 700,000 copies of the original hardcover and paperback editions of this stunningly popular book have been sold. Karen Armstrong's superbly readable exploration of how the three dominant monotheistic religions of the world—Judaism, Christianity, and Islam—have shaped and altered the conception of God is a tour de force. One of Britain's foremost commentators on religious affairs, Armstrong traces the history of how men and women have perceived and experienced God, from the time of Abraham to the present. From classical (...) philosophy and medieval mysticism to the Reformation, the Enlightenment, and the modern age of skepticism, Armstrong performs the near miracle of distilling the intellectual history of monotheism into one compelling volume. (shrink)

I think that there is an awful lot wrong with the exclusion problem. So, it seems, does just about everybody else. But of course everyone disagrees about exactly _what_ is wrong with it, and I think there is more to be said about that. So I propose to say a few more words about why the exclusion problem is not really a problem after all—at least, not for the nonreductive physicalist. The genuine _dualist_ is still in trouble. Indeed, one of (...) my main points will be that the nonreductive physicalist is in a rather different position vis à vis the exclusion problem than the dualist is. Properly understanding nonreductive physicalism—and clearly recognizing that it is, after all, a form of _physicalism_—goes a long way toward solving the exclusion problem. (shrink)

Philosophical Methodology offers an up-to-date assessment of different methods of doing philosophy, and develops a novel account of the structure and goals of inquiry. It allows philosophers and students of philosophy to better understand their topics, and shows how philosophy can continue to make progress in answering its central questions.

In the ninth century BCE, the peoples of four distinct regions of the civilized world created the religious and philosophical traditions that have continued to nourish humanity to the present day: Confucianism and Daoism in China, Hinduism and Buddhism in India, monotheism in Israel, and philosophical rationalism in Greece. Later generations further developed these initial insights, but we have never grown beyond them. Rabbinic Judaism, Christianity, and Islam, for example, were all secondary flowerings of the original Israelite vision. Now, in (...) The Great Transformation , Karen Armstrong reveals how the sages of this pivotal “Axial Age” can speak clearly and helpfully to the violence and desperation that we experience in our own times. Armstrong traces the development of the Axial Age chronologically, examining the contributions of such figures as the Buddha, Socrates, Confucius, Jeremiah, Ezekiel, the mystics of the Upanishads, Mencius, and Euripides. All of the Axial Age faiths began in principled and visceral recoil from the unprecedented violence of their time. Despite some differences of emphasis, there was a remarkable consensus in their call for an abandonment of selfishness and a spirituality of compassion. With regard to dealing with fear, despair, hatred, rage, and violence, the Axial sages gave their people and give us, Armstrong says, two important pieces of advice: first there must be personal responsibility and self-criticism, and it must be followed by practical, effective action. In her introduction and concluding chapter, Armstrong urges us to consider how these spiritualities challenge the way we are religious today. In our various institutions, we sometimes seem to be attempting to create exactly the kind of religion that Axial sages and prophets had hoped to eliminate. We often equate faith with doctrinal conformity, but the traditions of the Axial Age were not about dogma. All insisted on the primacy of compassion even in the midst of suffering. In each Axial Age case, a disciplined revulsion from violence and hatred proved to be the major catalyst of spiritual change. (shrink)

Theorists have posited that investment in production has a radical impact on women's gender-role attitudes, whereas investment in reproduction exerts a conservative influence. Informed by an interactive approach to understanding the effects of racism and sexism, this article explores the commonalities and differences in Black and White women's gender-role attitudes, and assesses the applicability to Black women of the investment-in-production and investment-in-reproduction hypothesis. The data in part supported the contention that this hypothesis would be more valid for White than Black (...) women. The article concludes that the exclusion of race from our analyses impedes and distorts the development of feminist theory. (shrink)

Recently much has been made of the grounding relation, and of the idea that it is intimately tied to fundamentality. If A grounds B, then A is more fundamental than B (though not vice versa ), and A is ungrounded if and only if it is fundamental full stop—absolutely fundamental. But here is a puzzle: is grounding itself absolutely fundamental?

Oxford Studies in Metaethics is the only publication devoted exclusively to original philosophical work in the foundations of ethics. It provides an annual selection of much of the best new scholarship being done in the field. Its broad purview includes work being done at the intersections of ethical theory with metaphysics, epistemology, philosophy of language, and philosophy of mind. The essays included in the series provide an excellent basis for understanding recent developments in the field; those who would like to (...) acquaint themselves with the current state of play in metaethics would do well to start here. (shrink)

Ecological feminism is the position that there are important connections-historical, symbolic, theoretical-between the domination of women and the domination of nonhuman nature. I argue that because the conceptual connections between the dual dominations of women and nature are located in an oppressive patriarchal conceptual framework characterized by a logic of domination, (1) the logic of traditional feminism requires the expansion of feminism to include ecological feminism and (2) ecological feminism provides a framework for developing a distinctively feminist environmental ethic. I (...) conclude that any feminist theory and any environmental ethic which fails to take seriously the interconnected dominations of women and nature is simply inadequate. (shrink)

This paper seeks to clarify one of the deepest questions about the source or ground of normativity, while also presenting an essence-based approach to answering it. We call it the ‘Arché Question.’ Though all metanormative theories must address this question, very few realists have explicitly grappled with the challenge it poses; those who have appear to deny any need to give an answer. After critically discussing extant realist responses, this paper outlines an essence-based approach to answering the Arché Question that (...) draws on theoretical resources forged in recent advances in post-modal metaphysics. (shrink)

A variety of relations widely invoked by philosophers—composition, constitution, realization, micro-basing, emergence, and many others—are species of what I call ‘building relations’. I argue that they are conceptually intertwined, articulate what it takes for a relation to count as a building relation, and argue that—contra appearances—it is an open possibility that these relations are all determinates of a common determinable, or even that there is really only one building relation.

We hypothesised that belief in conspiracy theories would be predicted by the general tendency to attribute agency and intentionality where it is unlikely to exist. We further hypothesised that this tendency would explain the relationship between education level and belief in conspiracy theories, where lower levels of education have been found to be associated with higher conspiracy belief. In Study 1 participants were more likely to agree with a range of conspiracy theories if they also tended to attribute intentionality and (...) agency to inanimate objects. As predicted, this relationship accounted for the link between education level and belief in conspiracy theories. We replicated this finding in Study 2, whilst taking into account beliefs in paranormal phenomena. These results suggest that education may undermine the reasoning processes and assumptions that are reflected in conspiracy belief. (shrink)

Principles are central to physical reasoning, particularly in the search for a theory of quantum gravity (QG), where novel empirical data is lacking. One principle widely adopted in the search for QG is UV completion: the idea that a theory should (formally) hold up to all possible high energies. We argue---/contra/ standard scientific practice---that UV-completion is poorly-motivated as a guiding principle in theory-construction, and cannot be used as a criterion of theory-justification in the search for QG. For this, we explore (...) the reasons for expecting, or desiring, a UV-complete theory, as well as analyse how UV completion is used, and how it should be used, in various specific approaches to QG. (shrink)

Ecological feminism is the position that there are important connections-historical, symbolic, theoretical-between the domination of women and the domination of nonhuman nature. I argue that because the conceptual connections between the dual dominations of women and nature are located in an oppressive patriarchal conceptual framework characterized by a logic of domination, (1) the logic of traditional feminism requires the expansion of feminism to include ecological feminism and (2) ecological feminism provides a framework for developing a distinctively feminist environmental ethic. I (...) conclude that any feminist theory and any environmental ethic which fails to take seriously the interconnected dominations of women and nature is simply inadequate. (shrink)

A philosophical exploration of the nature, scope, and significance of ecofeminist theory and practice. This book presents the key issues, concepts, and arguments which motivate and sustain ecofeminism from a western philosophical perspective.

Principles are central to physical reasoning, particularly in the search for a theory of quantum gravity, where novel empirical data are lacking. One principle widely adopted in the search for QG is ultraviolet completion: the idea that a theory should hold up to all possible high energies. We argue— contra standard scientific practice—that UV-completion is poorly motivated as a guiding principle in theory-construction, and cannot be used as a criterion of theory-justification in the search for QG. For this, we explore (...) the reasons for expecting, or desiring, a UV-complete theory, as well as analyse how UV-completion is used, and how it should be used, in various specific approaches to QG. 1Introduction 1.1Principles in theory development and evaluation 2Primer on UV-Completion, Renormalizability, and All That 2.1Renormalizability and UV-completion 2.2Other forms of UV-completion 3Why Should QG Be UV-Complete? 3.1UV-completion and fundamentality 3.2UV-completion and minimal length 4UV-Completion in Different Approaches to QG 4.1String theory 4.2Asymptotic safety 4.3Causal dynamical triangulation 4.4Higher derivative approaches 4.5Supergravity 4.6Causal set theory 4.7Canonical QG 4.8Loop quantum gravity 4.9Approaches based on alternative gravitational theories 4.10Emergent gravity approaches 5UV-Completion as a Guiding Principle in QG 6Conclusion. (shrink)

According to Margaret Cavendish the entire natural world is essentially rational such that everything thinks in some way or another. In this paper, I examine why Cavendish would believe that the natural world is ubiquitously rational, arguing against the usual account, which holds that she does so in order to account for the orderly production of very complex phenomena (e.g. living beings) given the limits of the mechanical philosophy. Rather, I argue, she attributes ubiquitous rationality to the natural world in (...) order to ground a theory of the ubiquitous freedom of nature, which in turn accounts for both the world's orderly and disorderly behavior. (shrink)

I argue that dualism does not help assuage the perceived explanatory failure of physicalism. I begin with the claim that a minimally plausible dualism should only postulate a small stock of fundamental phenomenal properties and fundamental psychophysical laws: it should systematize the teeming mess of phenomenal properties and psychophysical correlations. I then argue that it is dialectically odd to think that empirical investigation could not possibly reveal a physicalist explanation of consciousness, and yet can reveal this small stock of fundamental (...) phenomenal properties and psychophysical laws. I go on to consider a couple of different forms the dualist's laws could take, and argue that one version makes no progress on the hard problem of consciousness, and the other replaces the hard problem with a different problem that is just as hard. (shrink)

The basic form of the exclusion problem is by now very, very familiar. 2 Start with the claim that the physical realm is causally complete: every physical thing that happens has a sufficient physical cause. Add in the claim that the mental and the physical are distinct. Toss in some claims about overdetermination, give it a stir, and voilá—suddenly it looks as though the mental never causes anything, at least nothing physical. As it is often put, the physical does all (...) the work, and there is nothing left for the mental to do. (shrink)

Nursing staff of many specialities are taking on and developing their roles in new and advanced practice areas. Patients will be offered new services from highly skilled advanced nurse practitioners. Such nurses need guidance, direction and information to assist them in their new roles. This book will offer insight and guidance on a variety of issues that are likely to be encountered by the Nurse Practitioner in everyday practice.

Systemic Constellation Work is a rapidly growing experiential healing process that is being embraced by a variety of helping professionals, both traditional and alternative, worldwide. This book explores the history, principles and methodology of this approach, and offers a detailed comparison with psychodrama - the original mind-body therapy - explaining how each method can enhance the other. Constellation work is based on the notion that people are connected by unseen energetic forces and suggests that the psychological, traumatic and survival experiences (...) of our ancestors are genetically passed forward to the next generation and may live within us. Using insightful case studies from a variety of client groups, this book shows how Systemic Constellation Work can expand the possibilities of psychodrama techniques, and can be successfully integrated with psychodramatic enactment, guided imagery, ritual, concretization and other methods of healing and personal growth. This book will be essential reading for students and practitioners of psychodrama and Constellation work, as well as counselors, mental health professionals, experiential therapists, creative and expressive arts therapists and alternative practitioners looking to widen their knowledge of mind-body therapies. (shrink)

Ecological feminism is the position that there are important connections-historical, symbolic, theoretical-between the domination of women and the domination of nonhuman nature. I argue that because the conceptual connections between the dual dominations of women and nature are located in an oppressive patriarchal conceptual framework characterized by a logic of domination, (1) the logic of traditional feminism requires the expansion of feminism to include ecological feminism and (2) ecological feminism provides a framework for developing a distinctively feminist environmental ethic. I (...) conclude that any feminist theory and any environmental ethic which fails to take seriously the interconnected dominations of women and nature is simply inadequate. (shrink)

We offer a reconstruction of Richard Price’s intuition-based epistemology of normative essences, highlighting its key elements and showing how it differs from the approaches taken by other intuitionists such as Thomas Reid and G. E. Moore, as well as sentimentalists such as Francis Hutcheson and David Hume. While our analysis aims to shed light on Price’s moral epistemology, it also seeks to contribute to contemporary debates about the epistemology of essence, advancing a general intuition-based theory. These two goals are related, (...) for the former operates in the service of the latter. In this way, our discussion illustrates the role that historical research might play in contemporary inquiries into intuition. (shrink)

This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...) the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances. (shrink)

Between 1653 and 1655 Margaret Cavendish makes a radical transition in her theory of matter, rejecting her earlier atomism in favour of an infinitely-extended and infinitely-divisible material plenum, with matter being ubiquitously self-moving, sensing, and rational. It is unclear, however, if Cavendish can actually dispense of atomism. One of her arguments against atomism, for example, depends upon the created world being harmonious and orderly, a premise Cavendish herself repeatedly undermines by noting nature’s many disorders. I argue that her supposed difficulties (...) with atomism expose a deeper tension in her work between two fundamental metaphysical commitments each of which has substantial philosophical support: her monist theory of the material world (which maintains that there exists just one natural substance which is the single principal cause) and her occasional theory of causation (which requires multiple finite principal causes in nature -- causes that might be considered individual substances). Her monism undermines atomism while her theory of occasional cause seems to rest on a conception of nature that would be especially friendly to atomism. I argue further that we can solve this tension within a Cavendishian framework in such a way as to preserve her theory of causation and her monism, but that this solution depends upon our taking her monism in a particular (and weak) form. I finally note that we can best make sense of her unique and interesting form of monism by acknowledging her social-political motivations in addition to her motivations in natural philosophy. (shrink)

This work provides a comprehensive introduction to Asian ethics, covering Hinduism, Buddhism, Zen Buddhism, Taoism and Confucianism. Each chapter comprises historical background, essential ethical themes or topics, primary sources and more.

The current feminist debate over ecology raises important and timely issues about the theoretical adequacy of the four leading versions of feminism-liberal feminism, traditional Marxist feminism, radical feminism, and socialist feminism. In this paper I present a minimal condition account of ecological feminism, or ecofeminism. I argue that if eco-feminism is true or at least plausible, then each of the four leading versions of feminism is inadequate, incomplete, or problematic as a theoretical grounding for eco-feminism. I conclude that, if eco-feminism (...) is to be taken seriously, then a transformative feminism is needed that will move us beyond the four familiar feminist frameworks and make an eco-feminist perspective central to feminist theory and practice. (shrink)

There is a long-running debate among legal scholars regarding the propriety and enforceability of SEC attempts to mandate disclosures of antisocial or illegal corporate activities that do not materially impact a company’s financial statements. This debate was recently revived by the issuance of SEC Staff Accounting Bulletin 99, Materiality in Financial Statements (SEC 1999), which suggests that quantitatively immaterial information relating to unlawful transactions or regulatory non-compliance should be considered for disclosure. This issue has important implications for the accounting profession, (...) although it has generally been ignored in the accounting literature. This paper reviews legal and ethical considerations raised by the issue of qualitative disclosures, and also presents the results of a preliminary empirical test of the impact of such disclosures on financial statement users’ judgments. The results of this study indicate that investors consider the nondisclosure of immaterial illegal acts to be unethical, and reject suggestions that such information lacks moral intensity. The results also suggest that immaterial illegal acts have a significant effect on investors’perceptions of the quality of corporate management and the likelihood of investment in a company. This effect was more pronounced when the illegal act was combined with self-dealing on the part of corporate executives. (shrink)

This dissertation is an attempt to loosen what I see as a chokehold by which two paramount assumptions constrict our epistemic endeavors. These Enlightenment assumptions--that we accept or refute ideas as true based on transparently clear and orderly methods and criteria, and that individuals accept or refute truth claims--are still central in epistemology, despite their many critics . Thinking about gossip as an epistemologically productive concept provides us with the means to critique those assumptions, and further attempts to broaden our (...) notion of an epistemological foundation. ;Gossip at first appears to be an unlikely candidate for such a resurrection, mainly because its treatment by academics has been dismissive; this dismissal is in part due to Enlightenment conceptions about truth and falsehood. Chapter One surveys the social science literature on gossip and rumor, revealing that social scientists begin with such restrictive definitions of what gossip is that their conclusions amount to little more than tautology. Chapter Two shows that humanists have a slightly different approach to gossip, but with roughly similar results. ;The handful of philosophers who deal directly with gossip or rumor almost as a unit accept uncritically a division between "purposive" conversation and "idle" chatter. To do so, I think, perpetuates a limiting epistemic foundation on a linguistic level. In contrast, I argue in Chapter Three that the very existence of something like gossip proves the inadequacy of the foundationalist myth , and that to attempt to understand and use gossip with foundationalist tools is simply a wrong fit. My understanding of gossip is based on this central fact: we undertake the activity of gossip or rumor-spreading because we are trying to make sense out of something--we need to collect knowledge socially. Gossip originates from dissonance; it acts as a counterweight to more official information, and can't be considered apart from official knowledge. We use gossip and rumor, along with more orthodox sources of information, to formulate our understanding of ourselves and the world around us. The extent to which gossip and rumor are spread is the extent to which the analysis is shared, and not individualized. Gossip is both a genealogical tool and an speculative tool. (shrink)