There has been considerable interest in the literature about how professions operate in both the private and public interest. This paper examines this issue in the context of the enforcement of the professional code of conduct of a particular professional accounting association. The paper explores whether certain enforcement actions of the association suggest behaviour motivated at least partially by private interest. It then considers whether the consequences of such behaviour or practices are troubling.

Independence is a fundamental concept to the audit. There is a clear relationship between independence and conflict of interest in all professions. This paper examines this relationship in the auditing profession and in the context of three specific practices. The paper analyses these practices by using the Davis model of conflict of interest. The results of this analysis give rise to some interesting questions for the ethical practices of the auditing profession.

This paper reviews the current commitment of accounting academics to teaching accounting ethics. In the course of the review it assesses the recent initiative of the American Accounting Association; namely, Ethics in the Accounting Curriculum: Cases and Readings, 1994. This collection of cases has not been widely adopted despite an identified lack of case materials available to those teaching accounting ethics. The question becomes whether the lack of adoption suggests that accounting academics are not particularly interested in incorporating ethical issues (...) in the classroom or whether there are difficulties with the quality of the collection. The paper continues by examining the current state of research in accounting ethics and again asks what this tells us about commitment to teaching accounting ethics. While the conclusions of this examination are far from definitive, there are signs that all is not well with the accounting ethics discipline. (shrink)

The actuarial profession has a long history of providing critical expertise to society. The services delivered are some of the most complex and mysterious to outsiders of all professions but little has been written about the professional responsibilities of actuaries in the academic literature beyond that of the profession itself. This paper makes the case that the issues surrounding professional independence of actuaries are, in principle, similar to those that faced the audit profession before the scandals and resultant regulatory changes (...) early this century. It is argued that, despite the position taken by the actuarial profession and management, the status quo raises genuine concerns about conflicts of interest and independence and that the risks that arise are of sufficient magnitude that they should at least be the subject of a full debate. (shrink)

In this new book, author Russell McCutcheon offers a powerful critique of traditional scholarship on religion, focusing on multiple interrelated targets. Most prominent among these are the History of Religions as a discipline; Mircea Eliade, one of the founders of the modern discipline; recent scholarship on Eliade's life and politics; contemporary textbooks on world religions; and the oft-repeated bromide that "religion" is a sui generis phenomenon. McCutcheon skillfully analyzes the ideological basis for and service of the sui generis (...) argument, demonstrating that it has been used to constitute the field's object of study in a form that is ahistoric, apolitical, fetishized, and sacrosanct. As such, he charges, it has helped to create departments, jobs, and publication outlets for those who are comfortable with such a suspect construction, while establishing a disciplinary ethos of astounding theoretical naivete and a body of scholarship to match. Surveying the textbooks available for introductory courses in comparative religion, the author finds that they uniformly adopt the sui generis line and all that comes with it. As a result, he argues, they are not just uncritical, but actively inhibit the emergence of critical perspectives and capacities. And on the geo-political scale, he contends, the study of religion as an ahistorical category participates in a larger system of political domination and economic and cultural imperialism. (shrink)

Though the revised edition of A Theory of Justice, published in 1999, is the definitive statement of Rawls's view, so much of the extensive literature on Rawls's theory refers to the first edition.

Reissued here in its corrected second edition of 1864, this essay by John Stuart Mill argues for a utilitarian theory of morality. Originally printed as a series of three articles in Fraser's Magazine in 1861, the work sought to refine the 'greatest happiness' principle that had been championed by Jeremy Bentham, defending it from common criticisms, and offering a justification of its validity. Following Bentham, Mill holds that actions can be judged as right or wrong depending on whether they (...) promote happiness or 'the reverse of happiness'. Although attracted by Bentham's consequentialist framework based on empirical evidence rather than intuition, Mill separates happiness into 'higher' and 'lower' pleasures, arguing for a weighted system of measurement when making and judging decisions. Dissected and debated since its first appearance, the essay is Mill's key discussion on the topic and remains a fundamental text in the study of ethics. (shrink)

Applications of artificial intelligence (AI) for cybersecurity tasks are attracting greater attention from the private and the public sectors. Estimates indicate that the market for AI in cybersecurity will grow from US$1 billion in 2016 to a US$34.8 billion net worth by 2025. The latest national cybersecurity and defence strategies of several governments explicitly mention AI capabilities. At the same time, initiatives to define new standards and certification procedures to elicit users’ trust in AI are emerging on a global scale. (...) However, trust in AI (both machine learning and neural networks) to deliver cybersecurity tasks is a double edged sword: it can improve substantially cybersecurity practices, but can also facilitate new forms of attacks to the AI applications themselves, which may pose severe security threats. We argue that trust in AI for cybersecurity is unwarranted and that, to reduce security risks, some form of control to ensure the deployment of ‘reliable AI’ for cybersecurity is necessary. To this end, we offer three recommendations focusing on the design, development and deployment of AI for cybersecurity. (shrink)

J.L. Mackie insists that ordinary evaluative thought presents itself as a matter of sensitivity to aspects of the world. And this phenomenological thesis seems correct. When one or another variety of philosophical non-cognitivism claims to capture the truth about what the experience of value is like, or (in a familiar surrogate for phenomenology) about what we mean by our evaluative language, the claim is never based on careful attention to the lived character of evaluative thought or discourse. The idea is, (...) rather, that the very concept of the cognitive or factual rules out the possibility of an undiluted representation of how things are, enjoying, nevertheless, the internal relation to 'attitudes' or the will that would be needed to count as evaluative. On this view the phenomenology of value would involve a mere incoherence, if it were as Mackie says--a possibility that then tends (naturally enough) not to be so much as entertained. But, as Mackie sees, there is no satisfactory justification for supposing that the factual is, by definition, attitudinatively and motivationally neutral. This clears away the only obstacle to accepting his phenomenological claim; and the upshot is that non-cognitivism must offer to correct the phenomenology of value, rather than give an account of it. -/- In Machie's view the correction is called for. In this paper I want to suggest that he attributes an unmerited plausibility to this thesis, by giving a false picture of what one is committed to if one resists it. (shrink)

In his preface Mr Wilson writes 'I feel that a great many adults … would do better to spend less time in simply accepting the concepts of others uncritically, and more time in learning how to analyse concepts in general'. Mr Wilson starts by describing the techniques of conceptual analysis. He then gives examples of them in action by composing answers to specific questions and by criticism of quoted passages of argument. Chapter 3 sums up the importance of this kind (...) of mental activity. Chapter 4 presents selections for the reader to analyse, followed by questions of university entrance/scholarship type. This is a book to be worked through, in a sense a text-book. (shrink)

In this philosophically sophisticated and historically significant work, John H. Zammito reconstructs Kant's composition of The Critique of Judgment and reveals that it underwent three major transformations before publication. He shows that Kant not only made his "cognitive" turn, expanding the project from a "Critique of Taste" to a Critique of Judgment but he also made an "ethical" turn. This "ethical" turn was provoked by controversies in German philosophical and religious culture, in particular the writings of Johann Herder and (...) the Sturm und Drang movement in art and science, as well as the related pantheism controversy. Such topicality made the Third Critique pivotal in creating a "Kantian" movement in the 1790s, leading directly to German Idealism and Romanticism. The austerity and grandeur of Kant's philosophical writings sometimes make it hard to recognize them as the products of a historical individual situated in the particular constellation of his time and society. Here Kant emerges as a concrete historical figure struggling to preserve the achievements of cosmopolitan Aufkl-rung against challenges in natural science, religion, and politics in the late 1780s. More specifically Zammito suggests that Kant's Third Critique was animated throughout by a fierce personal rivalry with Herder and by a strong commitment to traditional Christian ideas of God and human moral freedom. "A work of extraordinary erudition. Zammito's study is both comprehensive and novel, connecting Kant's work with the aesthetic and religious controversies of the late eighteenth century. He seems to have read everything. I know of no comparable historical study of Kant's Third Critique."-Arnulf Zweig, translator and editor of Kant's ;IPhilosophical Correspondence, 1759-1799;X "An intricate, subtle, and exciting explanation of how Kant's thinking developed and adjusted to new challenges over the decade from the first edition of the Critique of Pure Reason to the appearance of the Critique of Judgment. "--John W. Burbidge, Review of Metaphysics "There has been for a long time a serious gap in English commentary on Kant's Critique of Judgment Zammito's book finally fills it. All students and scholars of Kant will want to consult it."--Frederick Beiser, Times Literary Supplement. (shrink)

Shuford, Albert and Massengill proved, a half century ago, that the logarithmic scoring rule is the only proper measure of inaccuracy determined by a differentiable function of probability assigned the actual cell of a scored partition. In spite of this, the log rule has gained less traction in applied disciplines and among formal epistemologists that one might expect. In this paper we show that the differentiability criterion in the Shuford et. al. result is unnecessary and use the resulting simplified characterization (...) of the logarithmic rule to give novel arguments in favor of it. (shrink)

Though the revised edition of A Theory of Justice, published in 1999, is the definitive statement of Rawls's view, so much of the extensive literature on Rawls's theory refers to the first edition.

Knowledge and Lotteries is organized around an epistemological puzzle: in many cases, we seem consistently inclined to deny that we know a certain class of propositions, while crediting ourselves with knowledge of propositions that imply them. In its starkest form, the puzzle is this: we do not think we know that a given lottery ticket will be a loser, yet we normally count ourselves as knowing all sorts of ordinary things that entail that its holder will not suddenly acquire a (...) large fortune. After providing a number of specific and general characterizations of the puzzle, Hawthorne carefully examines the competing merits of candidate solutions. In so doing, he explores a number of central questions concerning the nature and importance of knowledge, including the relationship of knowledge to assertion and practical reasoning, the status of epistemic closure principles, the merits of various brands of scepticism, the prospects for a contextualist account of knowledge, and the potential for other sorts of salience-sensitive accounts. Along the way, he offers a careful treatment of pertinent issues at the foundations of semantics. His book will be of interest to anyone working in the field of epistemology, as well as to philosophers of language. (shrink)

Schoenfield has constructed examples of proper inaccuracy measures that value verisimilitude (in a certain sense) in spaces of worlds equipped with a particular variety of verisimilitude metric. However, Schoenfield left it as an open question whether ‘for every space of worlds, there is a proper inaccuracy measure that values verisimilitude’. Here I answer this question in the affirmative.

The association of celebrity worship with mental health concerns has been extensively studied in the past two decades. However, there is a lack of research on basic demographic characteristics that can potentially alter the link between celebrity admiration and different aspects of mental health. The present study investigates the possible moderating role of gender, age, and opposite/same-gender celebrity selection on the association of celebrity worship with general well-being, self-esteem and perceived daytime sleepiness. A total of 1763 Hungarian adults completed an (...) online survey focusing on attitudes and behaviors relating to celebrities and mental well-being. The moderation analysis showed that the negative association between celebrity worship and self-esteem was slightly stronger for women than for men, and the association between celebrity worship and perceived daytime sleepiness was slightly stronger for younger individuals than for older ones. Although both gender and age were particularly weak moderators, these results draw the attention to some potential individual differences when interpreting links between celebrity worship and different aspects of mental health. (shrink)

Foreword I. Critical rationalism is a genuinely new philosophical perspective. It is not, however, one systematic view. The development of it by Popper and ...

What does reality encompass? Is it exclusively physical, or does it include mental and 'abstract' aspects? What are the elements of being, reality's raw materials? John Heil offers stimulating answers to these questions framed in terms of a comprehensive metaphysics of substances and properties inspired by Descartes, Locke, and their successors.

Everyone loves something or somebody, and most people are concerned with loving another person like themselves, all equal. This book is based on the belief that getting clear about the concept and meaning of love between equals is essential for success in our practical lives. For how can we love properly unless we have a fairly clear idea of what love is? The book is written in ordinary language and for the ordinary person, without jargon or philosophical technicalities. It aims (...) to show that love between equals involves a single basic disposition, though that disposition expresses itself in various ways. Thus, after an introduction explaining the need for analysis and clarification, the author then deals in order with love as desire or need; with intrinsic friendship and sharing the self; with basic difficulties concerning power, dependence, altruism and paranoia; with sex and erotic love; and finally with the value in human life of love between equals. The work as a whole gives clear, coherent and practical guidance for all who wish to grasp what such love is really like. (shrink)

I argue that incomprehensibility (what the ancient skeptics called acatalepsia) plays a central role in the skepticism of both Bayle and Hume. I challenge a commonly held view (recently argued by Todd Ryan) that Hume, unlike Bayle, does not present oppositions of reason--what Kant called antimonies.

We present several new studies focusing on “salience effects”—the decreased tendency to attribute knowledge to someone when an unrealized possibility of error has been made salient in a given conversational context. These studies suggest a complicated picture of epistemic universalism: there may be structural universals, universal epistemic parameters that influence epistemic intuitions, but that these parameters vary in such a way that epistemic intuitions, in either their strength or propositional content, can display patterns of genuine cross-cultural diversity.

Frank Mitjans is an architect who has worked in London since 1976. He was introduced to the significance of the figure of St. Thomas More by Andrés Vázquez de Prada, author of the biography, Sir Tomás Moro, Lord Canciller de Inglaterra. In 1977 Vázquez de Prada invited Mitjans to visit with him the Thomas More Exhibition at the National Portrait Gallery, which stimulated his interest in representations of More, his family and his friends. Since August 2002 he has given many (...) presentations and talks on the topography of More’s London to groups of students and other interested people in Britain, Ireland, and Sweden. Frank Mitjans, architecte qui travaille à Londres depuis 1976, fut initié au personnage de Saint Thomas More par Andrés Vázquez de Prada, auteur de la biographie Sir Tomás Moro, Lord Canciller de Inglaterra. En 1977 Vázquez de Prada l’invita à l’accompagner dans sa visite de l’exposition Thomas More à la National Portrait Gallery, évènement qui aiguisa son intérêt pour les représentations de More, de sa famille et de ses amis. Depuis août 2002 il a régulièrement fait des présentations et des exposés à des groupes d’étudiants et d’autres en Grande-Bretagne, Irlande et Suède au sujet de la topographie du Londres de Thomas More. The recent exhibitions of the works of Holbein in London and Basel, and scholarly publications such as Holbein and England, have rekindled interest in the Portrait of Thomas More and his Family, and in the late sixteenth-century versions of Holbein’s presumed lost original. The present paper analyses the differences between the sixteenth-century versions and Holbein’s 1527 composition sketch, and concludes that the sketch is a more reliable witness to Holbein’s lost painting than the later versions, as well as the only authentic witness to More’s intentions; though anything we learn from the drawing must be checked against what we know from More’s letters and writings and other biographical data. From the later versions, however, and in particular from the references to Seneca on them, we can learn about those who commissioned them and England’s peculiar historical circumstances. (shrink)

Ed. Daniel Greenberger, 750pp May 1995 164.95.

It is tempting to posit an intimate relationship between belief and assertion. The speech act of assertion seems like a way of transferring the speaker’s belief to his or her audience. If this is right, then you might think that the evidential warrant required for asserting a proposition is just the same as the warrant for believing it. We call this thesis entitlement equality. We argue here that entitlement equality is false, because our everyday notion of belief is unambiguously a (...) weak one. Believing something is true, we argue, is compatible with having relatively little confidence in it. Asserting something requires something closer to complete confidence. Specifically, we argue that believing a proposition merely requires thinking it likely, but that thinking that a proposition is likely does not entitle one to assert it. This conclusion conflict with a standard view that ‘full belief’ is the central commonsense non-factive attitude. (shrink)

John Webster provides a major scholarly analysis, the first in any language, of the final sections of the Church Dogmatics. He focuses on the theme of human agency in Barth's late ethics and doctrine of baptism, placing the discussion in the context of an interpretation of the Dogmatics as an intrinsically ethical dogmatics. The first two chapters survey the themes of agency, covenant and human reality in the Dogmatics as a whole; later chapters give a thorough analysis of Church (...) Dogmatics IV/4 and the posthumously published text The Christian Life. A final chapter examines the significance of Barth's work for contemporary accounts of moral selfhood. The book is important not only for a detailed analysis of a neglected part of Barth's oeuvre, but also because it casts into question much of what has hitherto been written about Barth's ethical dogmatics. (shrink)

Van Fraassen's Judy Benjamin problem asks how one ought to update one's credence in A upon receiving evidence of the sort ``A may or may not obtain, but B is k times likelier than C'', where {A,B,C} is a partition. Van Fraassen's solution, in the limiting case of increasing k, recommends a posterior converging to the probability of A conditional on A union B, where P is one's prior probability function. Grove and Halpern, and more recently Douven and Romeijn, have (...) argued that one ought to leave credence in A unchanged, i.e. fixed at P(A). We argue that while the former approach is superior, it brings about a Reflection violation due in part to neglect of a ``regression to the mean'' phenomenon, whereby when C is eliminated by random evidence that leaves A and B alive, the ratio P(A):P(B) ought to drift in the direction of 1:1. (shrink)

We offer a critical evaluation of a recent proposal of E. Tal and J. Comesa\~na on the topic of when evidence of evidence constitutes evidence. After establishing that attempts of L. Moretti and W. Roche to discredit the proposal miss their mark, we fashion another, which does not.

In this 1976 volume, Professor Ziman paints a broad picture of science, and of its relations to the world in general. He sets the scene by the historical development of scientific research as a profession, the growth of scientific technologies out of the useful arts, the sources of invention and technical innovation, and the advent of Big Science. He then discusses the economics of research and development, the connections between science and war, the nature of science policy and the moral (...) dilemmas of social responsibility in science. Each topic is introduced by reference to easily understandable particular examples, with a large number of illustrations chosen to bring out the concreteness and reality of science as a human activity. Professor Ziman gives a chapter-by-chapter list of suggested topics for oral and written discussion, intended to provoke critical, sceptical attitudes to simplified solutions to real issues, and comments briefly on relevant books and other sources. (shrink)

A brief account of educational aims, focussing on preparation for a life of autonomous well-being.

Through a series of conversations, Fintan McCutcheon and Joanna Haynes explore McCutcheon's reflections on school leadership in the contexts of the Educate Together movement (in the Republic of Ireland) and, specifically, in his aspiration to build an optimally democratic school in Balbriggan. Much of the academic and professional literature on school leadership depicts the role of school leaders as expressing a strong vision for the school, with charismatic communication and strategic skills, and putting explicit emphasis on high educational (...) standards. On the ground, the school leader is required to maintain executive governance standards, is accountable to a range of hierarchies and audiences and is in a custodian role to traditions of school culture and human resource relationships. Taken together, these academic, professional and contractual obligations can corral the school leader into practice of limited scope, obstructed by protocol, risk-averse and curtailed in creativity and, in relation to developing a democratic school, lacking in the necessary room for innovation. The conversation focuses on the rough ground of incident and messiness, identified through critical moments of school life when the aspirations to be democratic, to lead democratically, to teach democracy and to create a sustaining democratic school culture are lived-out. Through this dialogue, the conversants observe a practice of school leadership grounded in practical reason. The dialogue touches on and threads congruence between the on-the-ground risk-taking, rule-breaking, action orientation, nuanced dialogue, passionate engagement and deep reflection that characterise day-to-day school leadership practice. It concludes with ideas concerning the dynamics of forms of democracy that can prevail. (shrink)

Dozens of articles have addressed the challenge that gambles having undefined expectation pose for decision theory. This paper makes two contributions. The first is incremental: we evolve Colyvan's ``Relative Expected Utility Theory'' into a more viable ``conservative extension of expected utility theory" by formulating and defending emendations to a version of this theory proposed by Colyvan and H\'ajek. The second is comparatively more surprising. We show that, so long as one assigns positive probability to the theory that there is a (...) uniform bound on the utility of possible gambles (and assuming a uniform bound on the amount of utility that can accrue in a fixed amount of time), standard principles of anthropic reasoning (as formulated by Brandon Carter) place lower and upper bounds on the expected values of gambles advertised as having no expectation--even assuming that with positive probability, all gambles advertised as having infinite expected utility are administered faithfully. Should one accept the uniform bound premises, this reasoning thus dissolves (or nearly dissolves, in some cases) several puzzles in infinite decision theory. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:The Sovereignty of Reason: The Defense of Rationality in the Early English Enlightenment by Frederick C. BeiserJohn W. YoltonFrederick C. Beiser. The Sovereignty of Reason: The Defense of Rationality in the Early English Enlightenment. Princeton: Princeton University Press, 1996. Pp. xi + 332. Cloth, $39.50.Beiser characterizes the methodology of his study as historical and philosophical: historical in placing texts in their own context and in uncovering the intentions (...) of their authors; philosophical in reconstructing and appraising arguments (ix). Both methods are necessary for good historical work. The second is often practiced without the first, to the detriment of philosophy and its history. “A philosopher who reconstructs arguments without the aid of history indulges in mere guesswork and anachronism, measuring the standards of philosophical relevance and importance by the concerns of his own age” (x). Equally, understanding the arguments and ideas of, e.g., seventeenth-century writers, “also involves testing their truth: seeing how they cohere with one another, what their consequences are, whether they follow from the evidence adduced for them, and if they reply to the objections made against them” (x). This splendid study of the role of reason in seventeenth-century religion, science, and philosophy is a fine example of careful textual-historical scholarship with rigorous philosophical analysis.The goal of his study is to tell “the story of how rationalism, in the very specific sense of the sovereignty of reason, arose in seventeenth-century England” (5). Starting with an introduction which discusses such topics as “The Paradox of the English Enlightenment,” “Rationalism in the English Church,” “The Enlightenment and the New Sciences,” Beiser proceeds to detailed presentations and discussions of “The Protestant Challenge” (Chap. 1); Richard Hookers’s defense of reason (Chap. 2); the views of the Great Tew Circle, e.g., Falkland, Chillingworth, Hammond, Hales (Chap. 3); the Cambridge Platonists (Chap. 4); the nature of Enthusiasm (Chap. 5); John Toland and Deism (Chap. 6); and ethical rationalism (Chap. 7).Many of the topics covered have been the subjects of other books and articles. What marks Beiser’s account is the freshness of his approach, the many new insights and suggestions about the tensions between the holders of traditional doctrines and newer challenges. Beiser’s writing is clear, and the issues are carefully presented and analyzed. One of the central themes is the mistake of equating “rationalism with the critique or rejection of religion” (15), of identifying enlightenment with secularization (14). The appeals to reason often emerge from within orthodox religion, whose defenders were trying to cope with their own internal tensions. “Once we consider the Cambridge Platonists’ early reaction to predestination, it becomes clear that it was not Hobbes but Calvin who first posed the danger of atheism for them. For it was Calvin’s theology, and not Hobbes’s materialism, that inspired the fear of God that [End Page 138] they regarded as the source of atheism. In the eyes of the Cambridge Platonists, Hobbes’s materialism was only a false remedy for that fear...” (147). A similar point is made later: “the foundations of a rational theology” in Whichcote “did not arise from any need to combat a creeping Hobbesianism. Rather, it grew up from the inner struggles and torments of the Protestant soul” (165).Equally significant is Beiser’s analysis of enthusiasm, the appeals to divine inspiration rather than to reason or evidence: “We should be aware of accepting the contemporary caricature of the enthusiasts, which portrayed them as zealous and ignorant anti–intellectuals with no cogent or coherent philosophical position of their own” (187). His analysis of the enthusiasts stresses the epistemological nature of their position, rather than the usual theological, ethical, or political dimensions (193). He insists that “enthusiasm is essentially a philosophical concept. Historically, it arose as a response to the problem of the sources and criteria of religious knowledge” (187). The search for criteria is a pervasive feature of Beiser’s study: Luther’s and Calvin’s efforts to draw the boundary between faith and reason (24); Richard Hooker’s failure to “provide an epistemological foundation for his theory of natural law” (67); the need for a criterion to distinguish genuine from false revelation... (shrink)

I Deliberation, Practical Syllogisms , and Intuition. Introduction Aristotle's views on moral reasoning are a difficult and much disputed subject. ...