This article studies the underinvestigated but fascinating issue of the sociological determinants of accounting misbehavior while focusing on an allegedly illicit accounting practice (i.e., restatement) in family- vs. nonfamily-controlled corporations. Under the framework of institutional anomie theory, we examined whether sociological structures (i.e., legal forces and cultural values) influence accounting errors inducing restatements. By applying a multivariate regression analysis to a sample of restating firms listed in 23 countries during the 2006 to 2014 period, we found (...) that legal forces and cultural values significantly moderate the severity of accounting errors. The results of this study suggest that investors, managers, and policymakers should more fully consider the sociological structures of societies when debating the feasibility of corporate misbehaviors, as combining firm-level and country-level analyses could help to predict a firm’s accounting misbehaviors, such as more severe accounting errors. (shrink)

In recent times, explanations of the Capgras delusion have tended to emphasise the cognitive dysfunction that is believed to occur at the second stage of two-stage models. This is generally viewed as a response to the inadequacies of the one-stage account. Whilst accepting that some form of cognitive disruption is a necessary part of the aetiology of the Capgras delusion, I nevertheless argue that the emphasis placed on this second-stage is to the detriment of the important role played by the (...) phenomenology underlying the disorder, both in terms of the formation and maintenance of the delusional belief. This paper therefore proposes an interactionist two-stage model in which the phenomenal experience of the Capgras patient is examined, emphasised, and its relation to top-down processing discussed. (shrink)

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

David Miller elegantly and provocatively reformulates critical rationalism—the revolutionary approach to epistemology advocated by Karl Popper—by answering its most important critics. He argues for an approach to rationality freed from the debilitating authoritarian dependence on reasons and justification. "Miller presents a particularly useful and stimulating account of critical rationalism. His work is both interesting and controversial... of interest to anyone with concerns in epistemology or the philosophy of science." —Canadian Philosophical Reviews.

This thesis provides a restatement of Kantian constructivism, with the aim of avoiding some of the objections and clearing up some of the ambiguities that have haunted previous versions of the view. I restate Kantian constructivism as the view that morality’s normativity has its source in the form of second-personal reasoning, a mode of practical reasoning in which we engage when we address demands person-to-person. By advancing a position about the source of moral normativity, Kantian constructivism addresses a metaethical question, (...) albeit one that is distinct from the questions that many traditional metaethical positions, such as moral realism, focus on. Kantian constructivism has an advantage over competing views of the source of moral normativity when it comes to answering the so-called Normative Question, which I interpret as the question of why we are rationally required to do what we take to be our moral obligation. Kantian constructivism can answer this question because, unlike its competitors, it does not conceive of practical reason as a receptive faculty that is determined by external inputs. Instead, it regards the very form of second-personal reasoning as grounding the fact that morality is normative, thus explaining morality’s rational authority. Although second-personal reasoning is fundamentally distinct from the merely first-personal mode of reasoning that we must engage in insofar as we are agents, all those agents whom we would ordinarily consider bound by moral obligations seem to engage in it. Indeed, although it involves irreducibly second-personal notions, such as accountability and the authority to address legitimate demands, second-personal reasoning is not to be mistaken for a social practice. Instead, it can be applied to purely self-regarding contexts, such as that of committing oneself to a personal project and thereby holding oneself accountable for pursuing it, as well as to interactions with others. (shrink)

The advanced division of cognitive labor generates a set of challenges and opportunities for professional philosophers. In this paper, I re-characterize the nature of synthetic philosophy in light of these challenges and opportunities. In part 1, I’ll remind you of the centrality of the division of labor to Plato’s Republic, and why this is especially salient in his banishment of the poets from his Kallipolis. I’ll then focus on the significance of an easily overlooked albeit rather significant character, Damon, mentioned (...) in that dialogue. I’ll argue that if we take the relationship between Socrates and Damon seriously, we’ll notice that in modeling imperfect polities, Plato inscribes Socrates within the advanced division of cognitive labor who defers to Damon as an expert on a key feature of the art of government. In fact, I’ll argue that in Republic, Plato offers us at least two ways to conceptualize philosophy’s relationship to the sciences, and that he alerts us to the social significance of this. In part 2, I’ll re-introduce my conceptualization of synthetic philosophy and restate it. Back in 2019 I published a short paper on it that went viral and was immediately used by others. Reflection on their use instructed me about an ambiguity in my position. Building on the material in parts 1-2, in part 3, I’ll contrast my account with a number of ways that Philip Kitcher has conceptualized synthetic philosophy in order to make more precise the version promoted here. (shrink)

Blackshaw and Hendricks recently developed a strengthened version of the impairment argument (SIA) that imports Marquis’ account of the wrongness of abortion. I then argued that if SIA imports Marquis’ account, then it restates Marquis’ position and thus is not very significant. In turn, Blackshaw and Hendricks explained why they take SIA to be importantly different from Marquis’ account. I have two aims in this response. First, I reconstruct Blackshaw and Hendricks’ arguments for the claim that SIA is importantly different (...) from Marquis’ account. Second, I argue that SIA is not importantly different from Marquis’ account in the respect that Blackshaw and Hendricks take it to be. (shrink)

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

A key question in the theory of migration and in public debates on immigration policies is when migration can be said to be voluntary and when, conversely, it should be seen as nonvoluntary. In a previous article, we tried to answer this crucial question by providing a list of conditions we view as sufficient for migration to be considered nonvoluntary. According to our account, one condition that makes migration nonvoluntary is when people migrate because they lack acceptable alternatives to doing (...) so. In this article, we take the opportunity to further explore and clarify this crucial condition. More specifically, we focus on two main sets of questions. First, we ask whether migration is always voluntary when it serves goals that are voluntarily chosen, and whether those who decide to migrate voluntarily but only have the option of choosing among a limited set of dangerous, harmful, or illegal means for doing so, can be said to be forced to choose those means. Second, we ask whether what counts as “nonacceptable” alternatives should also include cases in which people could have their needs and fundamental rights met, but at the cost of betraying their moral principles or conceptions of the good. (shrink)

Following SOX, financial restatements increased dramatically. Prior research suggests that how investors respond to restatements, particularly those involving fraud, may mitigate or exacerbate damage suffered. We extend both accounting and management research by examining the joint effects of pre-restatement managerial reputation and the announcement of managerial corrective actions in response to a restatement on nonprofessional investors’ judgments. We find that pre-restatement managerial reputation and the announcement of managerial corrective actions jointly influence investors’ managerial fraud prevention assessments, which (...) mediate their trust in management. These trust perceptions in turn affect investors’ investment and CEO retention judgments. Our results have implications for firms that are concerned with lessening the negative consequences associated with issuing a restatement. (shrink)

This article justifies and restates the non-identity problem in relation to climate change. First and briefly, I argue that while there is often good reason to set the NIP aside in practical politics, there can be areas where a climate NIP will have practical implications. An instructive example concerns climate change litigation. Second, I argue that there are three particular circumstances of a climate NIP that may set it apart from the more established NIP in bioethics. These differences regard interaction, (...) numbers, and agency respectively. Third, I discuss the premises and conclusion of a climate NIP, modifying an account in bioethics by David Boonin. (shrink)

This article introduces a new formulation of the interest theory of rights. The focus is on ‘Bentham’s test’, which was devised by Matthew Kramer to limit the expansiveness of the interest theory. According to the test, a party holds a right correlative to a duty only if that party stands to undergo a development that is typically detrimental if the duty is breached. The article shows how the entire interest theory can be reformulated in terms of the test. The article (...) then focuses on a further strength of the interest theory, brought to the fore by the new formulation. In any Western legal system, the tortious maltreatment of a child or a mentally disabled individual results in a compensatory duty. The interest theory can account for such duties in a simple and elegant way. The will theory, on the other hand, struggles to explain such compensatory duties unless it abandons some of its main tenets. (shrink)

We explore how the Sarbanes–Oxley Act of 2002 created pressure for firms to take more visible and costly corrective action following the announcement of an earnings restatement. Building on theory about focusing events, the institutional effects of legislative change, and the agenda-setting role of the media, we propose that Sarbanes–Oxley created reactive normative pressure on firms that announce earnings restatements, increasing the likelihood of CEO replacement in their aftermath. We theorize that Sarbanes–Oxley changed the meaning—and therefore the impact—of media (...) coverage of earnings restatements. Our findings show that firm behavior after Sarbanes–Oxley did change in ways that are consistent with the intent of the legislation: to increase executives’ accountability for the reliability of their firms’ financial statements. Moreover, we show this change is a result both of the direct effect of the legislation on increasing CEO accountability as well as through intensifying the effect of the media spotlight on misconduct. (shrink)

In the Laws, Plato argues that the legislator should attempt to persuade people to voluntarily obey the laws. This persuasion is accomplished through use of legislative preludes. Preludes (also called preambles) are short arguments written into the legal code, which precede laws and give reasons to follow them. In this paper, I argue that Plato’s use of persuasive preludes shows that he endorses the core features of a public reason theory of political justification. Many philosophers argue that Plato’s political philosophy (...) is deeply at odds with contemporary liberal political philosophy. While Plato certainly does not affirm (and even rejects) some of the main features of liberalism, if it could be shown that he endorses some account of public reason (which is a liberal idea to its core), this would suggest that there is more in common between Plato and liberalism than many philosophers think. Furthermore, if combined with the work of philosophers, like C.C.W. Taylor, this could form a cumulative case against those who argue that there is little in common between Plato’s political philosophy and liberalism. In short, by showing that Plato endorses the core features of public reason, I endeavor to show that there is more in common between Plato and liberalism than is often thought. (shrink)

In the vast majority of the literature on Kant, the prevailing view is that his conception of analyticity and analytic truths suffers from obscurities and inconsistencies that render it, in the end, unintelligible. In the present paper, I try (i) to underline the meaning of these conceptions of Kant’s, (ii) to bring to the fore a crucial hidden presupposition in his account of analytic truths, and (iii) to present an interpretation that restores an intelligible account of Kantian analyticity and analytic (...) truth. Contrary to the ‘received’ view, I claim that definition is the royal way to Kant’s analyticity and analytic truth, and that the latter cannot be understood apart from a very specific kind of appeal to the intuition of the object falling under the concept being defined. I call this elusive and fragile act “simple intuition,” pointing thus to the medieval notion of apprehensio simplex (and the long history behind it). Then I try to show how this is done with reference to the most suitable species of concepts, the mathematical, and by analogy (and with expectable limitations) to the empirical ones. Of course, the present attempt to reconstruct an intelligible Kantian account of analyticity and analytic truths does not also mean that I endorse it as successful and final in the context of philosophy’s effort to clarify the possibility and kinds of a priori truths. (shrink)

Motivated by a large literature on how firm-specific resources drive firm performance, we propose and find that heterogeneity in investor optimism regarding firm-specific attributes plays a very important role in influencing the managerial propensity to manipulate financial statements. When firm-level investor optimism is moderate, the incidence of accounting misconduct increases, but it decreases when investors are highly optimistic. Further, market reaction to the announcement of financial restatements is more negative when investors held more optimistic firm-specific beliefs at the (...) time of initial misstatement. These findings are robust to alternative firm-specific optimism measures linked to analysts, general investors and unsophisticated individual investors, controls for market-wide consumer sentiment unexplained by macroeconomic factors, economy-wide and industry-level optimism, potential selection bias and reverse causality. Our analysis highlights the importance of firm-level investor optimism in predicting, preventing and detecting accounting misconduct. (shrink)

Pablo Gilabert and Holly Lawford-Smith have, both in collaboration and individually, provided a compelling account of feasibility, which states that feasibility is both ‘binary’ and ‘scalar’, and both ‘synchronic’ and ‘diachronic’. This two-dimensional analysis, however, has been the subject of four major criticisms: it has been argued that it rests upon a false distinction between ‘hard’ and ‘soft’ constraints, that it ignores the importance of intentional action, and that diachronic feasibility is incoherent and insensitive to the existence of epistemic limitations. (...) In this paper, I will argue that such objections do not undermine the persuasiveness of Gilabert and Lawford-Smith’s analysis. Nevertheless, I will contend that the latter is susceptible to two other challenges. First, it mistakenly appeals to morality, and, second, it lacks an analysis of ability. I will maintain, however, that such criticisms can be addressed and that a revised version of the account should be adopted. (shrink)

I provide arguments in favor of an implicature approach to Homogeneity where the basic meaning of the kids laughed is some of the kids laughed, and its strengthened meaning is all of the kids laughed. The arguments come from asymmetries between positive and negatives sentences containing definite plurals with respect to children’s behavior, the availability of Non-maximal readings, and the robustness of neither-true-nor-false judgments :205–248, 2015). I propose to avoid some problems of Magri’s analysis by modeling the Implicature account of (...) Homogeneity after the Implicature account of Free Choice, based on a hitherto unnoticed analogy between the two phenomena. The approach that emerges has the advantages of Magri’s implicature account of Homogeneity, while at the same time bears a close resemblance to recent approaches to Non-maximality :1–58. https://doi.org/10.3765/sp.5.3, 2012; Križ and Spector in Interpreting plural predication: homogeneity and non-maximality, Ms., Institut Jean Nicod, 2017), which enables restating their account of Non-maximality as following from the context-sensitivity of implicature calculation. (shrink)

This paper identifies major inconsistencies in the threefold argument that Glaucon presents in defence of Thrasymachus in the second book of Plato's Republic. Specifically, the paper argues for three claims. Firstly, it argues that in his account of the origin of justice Glaucon treats the consequences of justice as necessary, while in the test case he merely emphasizes incidental consequences. Secondly, the paper argues that in setting up the test case of the perfectly unjust man and the perfectly just man (...) Glaucon -- despite claiming to be restating Thrasymachus' claims, and also to be presenting the ordinary view of justice -- uses some Socratic assumptions about the nature of justice. That is, although Gyges' example follows directly from the first part of the argument and, in particular, from the claim that justice is grounded in convention, the unshakably just man of the test example is supposed to be motivated by justice itself. Finally, it is argued that the test case and Gyges' example are at variance with respect to public recognition: in the test case Glaucon suggests that most people would respect and admire a man who seemed to be perfectly just, while in his discussion of Gyges he intimates that tyrannical power strengthens itself not by the false appearance of perfect justice, but by appealing to a secret and yet widespread admiration for unpunished injustice. (shrink)

This paper identifies major inconsistencies in the threefold argument that Glaucon presents in defence of Thrasymachus in the second book of Plato’s Republic. Specifically, the paper argues for three claims. Firstly, it argues that in his account of the origin of justice Glaucon treats the consequences of justice as necessary, while in the test case he merely emphasizes incidental consequences. Secondly, the paper argues that in setting up the test case of the perfectly unjust man and the perfectly just man (...) Glaucon—despite claiming to be restating Thrasymachus’ claims, and also to be presenting the ordinary view of justice — uses some Socratic assumptions about the nature of justice. That is, although Gyges’ example follows directly from the first part of the argument and, in particular, from the claim that justice is grounded in convention, the unshakably just man of the test example is supposed to be motivated by justice itself. Finally, it is argued that the test case and Gyges' example are at variance with respect to public recognition: in the test case Glaucon suggests that most people would respect and admire a man who seemed to be perfectly just, while in his discussion of Gyges he intimates that tyrannical power strengthens itself not by the false appearance of perfect justice, but by appealing to a secret and yet widespread admiration for unpunished injustice. (shrink)

This essay goes through Frederick 2015 (the critique) in some detail, responding to the various paraphrases and criticisms therein. It is argued that in each case the critique is mistaken about what Lester 2012 (Escape from Leviathan: EfL) says, or about what the critique presents as a sound criticism, or both. Introduction: the three problems with the critique and the philosophical problem that EfL is attempting to solve. “Abstract”: the critique’s confusion about EfL’s aprioristic theory of instrumental rationality. There are (...) then detailed replies (too many and too diverse to summarise) to quotations from the critique’s confused interpretations and criticisms under the following headings (quoted from the critique): “2. Instrumental Rationality”; 3. Weakness of Will”; “4. Desires and Values”; “5. Free Will”; “6. Self-Interest”; “7. Maximisation”; “8. Morals”. Finally, in “9. Conclusion”, the philosophical problem for economics is briefly restated. The philosophical interpretation of homo economicus in EfL (as with its overall philosophical theory of libertarianism) has yet to be given adequate critical consideration. (shrink)

In this paper, I explore the possibility of understanding locality restrictions on the distribution of Negative Polarity Items (NPIs) as a consequence of covert movement. The present proposal restates Linebarger’s Immediate Scope Constraint in terms of morphology-driven checking requirements. These requirements cannot be met if a blocking element intervenes between the NPI feature and its morphosemantic licenser at Logical Form (LF). The empirical generalization is that the class of NPI ‘blocking expressions’ (a.k.a. ‘interveners’) overlaps to a large extent with interveners (...) identified in wh-questions. Therefore, the same grammatical checking mechanisms operating in that domain, rather than the presence of an implicature, are here shown to be responsible both for apparent violations to Linebarger’s constraint (contra Linebarger) and for intervention effects (contra Krifka, 1995, and Chierchia, 2004). This approach is argued to be superior on empirical grounds as it predicts facts that are left unaccounted for in a theory like Linebarger’s, where pragmatics rescues otherwise ill-formed structures. In addition, the proposal allows us to view the locality constraints operating in the domain of NPI-licensing as an instance of more general (though yet to be fully understood) principles of the grammar whose effects are attested in other domains, such as wh-questions in German, Discourselinked (D-linked) wh-questions in English, and Negative Concord (NC) configurations (e.g. in Italian and French). (shrink)

The discussion about the relationship between tone at the top and financial reporting practices has been primarily focused on the oversight role played by the board of directors and other structural elements of corporate governance. Another relevant determinant of tone at the top is the corporate narrative language, since it is a fundamental way in which the chief executive officer enacts leadership. In this study, we empirically explore the association between financial reporting aggressiveness and five thematic indicators capturing different traits (...) of ethical leadership from 535 annual letters to shareholders. We find that aggressive financial reporting is positively associated with CEO letters using a language which is resolute, complex, and not engaging. Our empirical findings highlight the importance of examining discretionary corporate narratives for the auditing process and the role of tone at the top in influencing accounting practices. (shrink)

"Golf day 2005 @ federal golf club, red hill." Ethos: Official Publication of the Law Society of the Australian Capital Territory, (196), pp. 7.

A product harm crisis undermines a firm’s reputation as well as its managers’ career outlook. To shake off the stigmatization resulting from the PHC and regain a firm’s legitimacy among stakeholders, managers usually face an ethical dilemma as they choose to be transparent about the crisis’ financial implications or to obfuscate them to neutralize the negative impact of the PHC. We find evidence that managers engage in income-increasing earnings management when their firms experience PHCs. Moreover, while income-increasing earnings management in (...) PHCs reduces the likelihood of customer loss and CEO forced turnover in the short run, such behavior can be deemed opportunistic and unethical as it carries long-run negative consequences in terms of a higher likelihood of accounting restatement and weaker future operating performance. Finally, managers in firms that are subject to stricter external monitoring and managers in firms with proactive ethical policies are less likely to engage in upward earnings management in PHCs. (shrink)

One need not look far beyond the titles and distinctive phrases to find a deep and abiding concern for civic virtue in John Rawls’ writings. This chapter provides the necessary account of civic virtue and Rawls's conception of it. For this, it relies most heavily on Rawls's last book, Justice as Fairness: A Restatement. The importance of concepts of citizenship and civility is more evident in Justice as Fairness, than in Rawls's other books. According to Rawls, the most‐advantaged members of (...) a just society would demonstrate their commitment to public culture by inhibiting the wastes of endless self‐ and group‐interested bargaining and offering some hope of realizing social concord and civic friendship. Beyond encouraging civic engagement, Rawls's “political liberalism” has many points of contact with the republican tradition. One such point of contact arises when he indicates the importance to a well‐ordered society of civic education. (shrink)

I explore two accounts of properties within a dispositional essentialist (or causal powers) framework, the pure powers view and the powerful qualities view. I first attempt to clarify precisely what the pure powers view is, and then raise objections to it. I then present the powerful qualities view and, in order to avoid a common misconception, offer a restatement of it that I shall call the truthmaker view. I end by briefly defending the truthmaker view against objections.

In Between Facts and Norms, Jürgen Habermas works out the legal and political implications of his Theory of Communicative Action (1981), bringing to fruition the project announced with his publication of The Structural Transformation of the Public Sphere in 1962. This new work is a major contribution to recent debates on the rule of law and the possibilities of democracy in postindustrial societies, but it is much more. The introduction by William Rehg succinctly captures the special nature of the work, (...) noting that it offers a sweeping, sociologically informed conceptualization of law and basic rights, a normative account of the rule of law and the constitutional state, an attempt to bridge normative and empirical approaches to democracy, and an account of the social context required for democracy. Finally, the work frames and caps these arguments with a bold proposal for a new paradigm of law that goes beyond the dichotomies that have afflicted modern political theory from its inception and that still underlie current controversies between so-called liberals and civic republicans. The book includes a postscript written in 1994, which restates the argument in light of its initial reception, and two appendixes, which cover key developments that preceded the book. Habermas himself was actively involved in the translation, adapting the text as necessary to make it more accessible to English-speaking readers. (shrink)

Frege's account of indirect proof has been thought to be problematic. This thought seems to rest on the supposition that some notion of logical consequence ? which Frege did not have ? is indispensable for a satisfactory account of indirect proof. It is not so. Frege's account is no less workable than the account predominant today. Indeed, Frege's account may be best understood as a restatement of the latter, although from a higher order point of view. I argue that this (...) ascent is motivated by Frege's conception of logic. (shrink)

Sarbanes–Oxley Section 406 requires a code of ethics for top financial and accounting officers in public companies. The objective of this research is to discover the impact of a financial code of ethics on firm behavior. We performed a longitudinal tracking of firm adoption of a financial code of ethics starting in 2005. We checked these companies’ codes again in 2011 to confirm their continued implementation. Financial restatements were used as a dependent variable to measure improved financial reporting (...) after the adoption of the financial codes. The results confirm that the adoption of a financial code of ethics improves the integrity of financial reporting. (shrink)

In his account of his Düsseldorf conversations with G.E. Lessing shortly before the latter’s death in 1781, F.H. Jacobi records the Enlightenment poet and philosopher’s allusion to the Kabbalistic philosophy of Henry More, whom he cited in support of his shocking Spinozist creed of the hen kai pan. Origen’s first Christian philosophy hinges upon a conviction of universal divine goodness which cannot but share its riches with beings capable of participating in it by virtue of their own free will. From (...) this first Christian truth flow the infamous doctrines of the pre-existence of souls and, above all, the restitution of all things envisaged as a never-ending process of autonomous moral soul-making. Origen’s philosophy of divine goodness and human freedom appealed deeply to the Cambridge Platonists Ralph Cudworth and Henry More, who cited the Church Father in support of their metaphysics of God’s benignity and man’s free will. German rationalist G.W. Leibniz was also a close reader of Cudworth and More. Both his Theodicy and his Monadology—notably the notion of a best possible world created by a good God and inhabited by self-improving spiritual monads—are indebted to the Church Father’s Christian philosophy. G.E. Lessing, reviewing the controversial discussions about the apokatastasis in his day, staunchly defended Leibniz’s Origenist rationalism in several works devoted to his philosophical eschatology. Above all, he restated Origen’s notion of salvation as divine pedagogy in his celebrated Education of the Human Race. The present essay establishes the deeply Origenist character of the historic systems of these two seminal German rationalists, with their shared concern for God’s creative goodness and man’s free perfectibility. (shrink)

Introduction -- A default position -- Experience -- The character of experience -- Understanding-experience -- A note about dispositional mental states -- Purely experiential content -- An account of four seconds of thought -- Questions -- The mental and the nonmental -- The mental and the publicly observable -- The mental and the behavioral -- Neobehaviorism and reductionism -- Naturalism in the philosophy of mind -- Conclusion: The three questions -- Agnostic materialism, part 1 -- Monism -- The linguistic argument (...) -- Materialism and monism -- A comment on reduction -- The impossibility of an objective phenomenology -- Asymmetry and reduction -- Equal-status monism -- Panpsychism -- The inescapability of metaphysics -- Agnostic materialism, part 2 -- Ignorance -- Sensory spaces -- Experience, explanation, and theoretical integration -- The hard part of the mind-body problem -- Neutral monism and agnostic monism -- A comment on eliminativism, instrumentalism, and so on -- Mentalism, idealism, and immaterialism -- Mentalism -- Strict or pure process idealism -- Active-principle idealism -- Stuff idealism -- Immaterialism -- The positions restated -- The dualist options -- Frege's thesis -- Objections to pure process idealism -- The problem of mental dispositions -- Mental -- Shared abilities -- The sorting ability -- The definition of mental being -- Mental phenomena -- The view that all mental phenomena are experiential phenomena -- Natural intentionality -- E/c intentionality -- The experienceless -- Intentionality and abstract and nonexistent objects -- Experience, purely experiential content, and n/c intentionality -- Concepts in nature -- Intentionality and experience -- Summary with problem -- Pain and pain -- The neo-behaviorist view -- A linguistic argument for the necessary connection between pain and behavior -- A challenge -- The Sirians -- N.N. Novel -- An objection to the Sirians -- The Betelgeuzians -- The point of the Sirians -- Functionalism, naturalism, and realism about pain -- Unpleasantness and qualitative character -- The weather watchers -- The rooting story -- What is it like to be a weather watcher? -- The aptitudes of mental states -- The argument from the conditions for possessing the concept of space -- The argument from the conditions for language ability -- The argument from the nature of desire -- Desire and affect -- The argument from the phenomenology of desire -- Behavior -- A hopeless definition -- Difficulties -- Other-observability -- Neo-behaviorism -- The concept of mind. (shrink)

Isaiah Berlin was the greatest intellectual historian of the twentieth century. But his work also made an original and important contribution to moral and political philosophy and to liberal theory. In 1921, at the age of eleven, Isaiah Berlin arrived in England from Riga, Latvia. By the time he was thirty he was at the heart of British intellectual life. He has remained its commanding presence ever since, and few would dispute that he was one of Britain's greatest thinkers. His (...) reputation extends worldwide--as a great conversationalist, intellectual historian, and man of letters. He has been called the century's most inspired reader. Yet Berlin's contributions to thought--in particular to moral and political philosophy, and to liberal theory--are little understood, and surprisingly neglected by the academic world. In this book, they are shown to be animated by a single, powerful, subversive idea: value-pluralism which affirms the reality of a deep conflict between ultimate human values that reason cannot resolve. Though bracingly clear-headed, humane and realist, Berlin's value-pluralism runs against the dominant Western traditions, secular and religious, which avow an ultimate harmony of values. It supports a highly distinctive restatement of liberalism in Berlin's work--an agnostic liberalism, which is founded not on rational choice but on the radical choices we make when faced with intractable dilemmas. It is this new statement of liberalism, the central subject of John Gray's lively and lucid book, which gives the liberal intellectual tradition a new lease on life, a new source of life, and which comprises Berlin's central and enduring legacy. In a new introduction, Gray argues that, in a world in which human freedom has spread more slowly than democracy, Berlin's account of liberty and basic decency is more instructive and useful than ever. (shrink)

In Between Facts and Norms Jürgen Habermas works out the legal and political implications of his Theory of Communicative Action, bringing to fruition the project announced with his publication of The Structural Transformation of the Public Sphere in 1962. This new work is a major contribution to recent debates on the rule of law and the possibilities of democracy in postindustrial societies, but it is much more.The introduction by William Rehg succinctly captures the special nature of the work, noting that (...) it offers a sweeping, sociologically informed conceptualization of law and basic rights, a normative account of the rule of law and the constitutional state, an attempt to bridge normative and empirical approaches to democracy, and an account of the social context required for democracy. Finally, the work frames and caps these arguments with a bold proposal for a new paradigm of law that goes beyond the dichotomies that have afflicted modern political theory from its inception and that still underlie current controversies between so- called liberals and civic republicans.The book includes a postscript written in 1994, which restates the argument in light of its initial reception, and two appendixes, which cover key developments that preceded the book.Habermas himself was actively involved in the translation, adapting the text as necessary to make it more accessible to English-speaking readers. (shrink)

Marc Lange’s new book on laws offers a restatement and development of the account he proposed in Natural Laws and Scientific Practice (Oxford University Press, 2000), henceforth NLSP, and the new material is helpfully summarized in the preface. Laws and Lawmakers presents the key idea from NLSP in a rather more reader-friendly manner – this idea being roughly that the difference between laws and accidents is that laws, unlike accidents, form a ‘stable’ set, i.e. a logically closed set of truths (...) such that they would all still hold under any counterfactual supposition consistent with the set. So, for example, the natural laws all still hold under counterfactual suppositions such as ‘had this match been struck …’, ‘had Bill Gates wanted to build a gold cube one mile across’ and so on; thus this set is stable. But the set of laws plus the accidental claim ‘there is no gold cube one mile across’ fails to hold under such counterfactual suppositions because had Bill Gates wanted to build a gold cube one mile across, such a cube might well have come into existence; thus this set is not stable. While the basic outline and defence of this idea is provided in Chapter 1, those wishing to delve into the intricate …. (shrink)

The pivotal point in the Austrian literature on homogeneity, choice and indifference was constituted by Nozick’s On Austrian Methodology. Nozick provoked a long debate on the above notions within Austrianism. The aim of this paper is to elaborate such an account of homogeneity that would take the sting out of Nozick’s challenge and allow for non-trivial formulation of the law of diminishing marginal utility. Hence, we shall first take a closer look at the debate on indifference within the Austrian camp, (...) while defending and building upon the Hoppean account vis-à-vis Block’s criticism. Our justification of the Hoppean position shall consist in showing that his account of the correct description of an action is not an ad hoc move aimed at solving just one problem of indifference but is highly intuitive and widely applicable. We conclude by restating the above-mentioned law, thus demonstrating that the Nozickian objection can be successfully replied. (shrink)

What follows for the ability hypothesis reply to the knowledge argument if knowledge-how is just a form of knowledge-that? The obvious answer is that the ability hypothesis is false. For the ability hypothesis says that, when Mary sees red for the first time, Frank Jackson’s super-scientist gains only knowledge-how and not knowledge-that. In this paper I argue that this obvious answer is wrong: a version of the ability hypothesis might be true even if knowledge-how is a form of knowledge-that. To (...) establish this conclusion I utilize Jason Stanley and Timothy Williamson’s well-known account of knowledge-how as “simply a species of propositional knowledge” . I demonstrate that we can restate the core claims of the ability hypothesis – that Mary only gains new knowledge-how and not knowledge-that – within their account of knowledge-how as a species of knowledge-that. I examine the implications of this result for both critics and proponents of the ability hypothesis. (shrink)

Despite their popularity, dual process accounts of human reasoning and decision-making have come under intense scrutiny in recent years. Cognitive scientists and philosophers alike have come to question the theoretical foundations of the ‘standard view’ of dual process theory and have challenged the validity and relevance of evidence in support of it. Moreover, attempts to modify and refine dual process theory in light of these challenges have generated additional concerns about its applicability and refutability as a scientific theory. With these (...) concerns in mind, this paper provides a critical review of dual process theory in economics, focusing on its role as a psychological framework for decision modeling in behavioral economics and neuroeconomics. I argue that the influx of criticisms against dual process theory challenge the descriptive accuracy of dualistic decision models in economics. In fact, the case can be made that the popularity of dual process theory in economics has less to do with the empirical success of dualistic decision models, and more to do with the convenience that the dual process narrative provides economists looking to explain-away decision anomalies. This leaves behavioral economists and neuroeconomists with something of a dilemma: either they stick to their purported ambitions to give a realistic description of human decision-making and give up the narrative, or they revise and restate their scientific ambitions. (shrink)

In the Phaedo, Socrates leads us to expect that his final argument will address the details of Cebes’ cloakmaker objection. Nonetheless, almost all commentators treat the final argument as unconnected to these details. This paper argues that close attention to Cebes’ objection, Socrates’ restatement of it, and Socrates’ final argument shows that the final argument does offer a detailed response. According to the objection, the soul suffers as it brings life to the body, which ultimately leads to its destruction. Socrates (...) argues that, on the contrary, bringing life to the body is precisely what ensures the soul’s immortality and indestructability. Cebes’ objection targets Socrates’ so-called ‘affinity argument’. In responding to Cebes’ objection, the final argument fills in the account of the soul that Socrates put forward in the affinity argument. In doing so, it identifies one precise way in which the soul is akin to the divine. (shrink)

Crupi et al. (Think Reason 14:182–199, 2008) have recently advocated and partially worked out an account of the conjunction fallacy phenomenon based on the Bayesian notion of confirmation. In response, Schupbach (2009) presented a critical discussion as following from some novel experimental results. After providing a brief restatement and clarification of the meaning and scope of our original proposal, we will outline Schupbach’s results and discuss his interpretation thereof arguing that they do not actually undermine our point of view if (...) properly construed. Finally, we will foster such a claim by means of some novel data. (shrink)

In this paper, we develop an analysis of unrealistic fiction that captures the everyday sense of ‘unrealistic’. On our view, unrealistic fictions are a species of inconsistent fictions, but fictions for which such inconsistency, given the supporting role we claim played by genre, needn’t be a critical defect. We first consider and reject an analysis of unrealistic fiction as fiction that depicts or describes unlikely events; we then develop our own account and make an initial statement of it: unrealistic fictions (...) are those that invite us to believe something false. We further develop this account and restate it in terms of the notion of “import-export inconsistency.” That is, unrealistic fictions invite us to import certain propositions true in the actual world then invite us to export propositions entailing the negation of those imported. Finally, we consider whether for fiction being unrealistic is always an aesthetic flaw. (shrink)

In 1839 and 1840, Newman preached four Oxford University Sermons, which critiqued the evidential apologetics advocated by John Locke (1632-1704) and William Paley (1743-1805) and subsequently restated by Richard Whately (1787-1863). In response, Newman drew upon Whately’s earlier works on logic and rhetoric to develop an alternative account of the reasonableness of religious belief that was based on implicit reasoning from antecedent probabilities. Newman’s argument was a creative response to Whately’s contention that evidential reasoning is the only safeguard against superstition (...) and infidelity. (shrink)

Fraudulent financial reporting, financial statements with errors so material as to require restatement, and biased reporting marred by defects such as managed earnings have plagued financial reporting in many countries in recent years. All of those failures are ethics failures that represent breaches of fiduciary duties by individuals who accepted responsibilities but did not fulfill them. The financial reporting system practiced in America is viewed by the parties involved in it as generally satisfactory. However, according to another view, the interests (...) of those primarily and secondarily responsible for those reports conflict with the interests of the intended beneficiaries, or users, of the corporate financial statements. A more realistic view of the actual operation of that reporting system shows that it is fundamentally flawed. Primary responsibility for failures rests with top management and financial management of the reporting corporation who are so strongly motivated to render favorable reports on their stewardship that they neglect their fiduciary responsibilities to investors. Secondary responsibility falls on independent auditors who are so heavily influenced by enterprise management that they, too, fail in carrying out their responsibilities to users of the audited financial statements. Ethics compromises are also found in the performances of academic accountants and members of accounting standards-setting bodies. The conflict between managements interest in reporting its performance in a favorable light and investors interest in decision-useful financial information will always exist and require regulation. However, changes in those regulations and in the basic governance arrangements involving shareholders, management, and auditors could reduce the opportunities and temptations for failures in carrying out fiduciary responsibilities. Most importantly, the close relationships between auditors and management must be loosened in favor of closer relationships between auditors and investors. (shrink)