The American Institute of Certified Public Accountants (AICPA) is responsible for the Code of Professional Conduct that governs the actions of CPAs. In 1988, the Code was revised by the AICPA, but a number of issues still remain unresolved or confounded by the new Code. These issues are examined in light of the profession''s stated commitment to the public good, a commitment that is discussed at length in the new Code.Specifically, this paper reviews the following issues: (1) client confidentiality and (...) whistleblowing, (2) limited liability, and (3) auditor independence. We argue that, in each of these areas, the AICPA promotes a position that is potentially harmful to the public good. (shrink)

A review of the strategic management, policy, information management, and the marketing literature reveals that many large and medium sized companies now collect and use business intelligence. The number of firms engaging in these activities is increasing rapidly.While the whys and hows of this practice have been discussed in the academic and professional literature, the ethics of intelligence gathering have not been adequately discussed in a public forum. This paper is intended to generate discussion by advancing criteria which could be (...) used as the basis for judging actions of those involved in business intelligence and for creating reasonable policies in this sensitive area of practice. (shrink)

Through network diagrams and sustained narrative, sociologist Randall Collins traces the development of philosophical thought from ancient Greece to modern ...

How should we interpret the popular objection that stigmatised subjects are not treated as individuals? The Eidelson View claims that stigma, because of its connection to stereotypes, violates an instance of the general requirement to respect autonomy. The Self-Presentation View claims that stigma inhibits the functioning of certain morally important capacities, notably the capacity for self-presentation. I argue that even if we are right to think that stigma violates a requirement to respect autonomy, this is insufficient to account for the (...) full weight of the charge that stigmatised subjects are not treated as individuals. We need the Self-Presentation View to explain a special threat to agency. I then address the worry that focusing on a concern with being treated as individuals opens the door to the suggestion that treating as superior can be just as morally troubling as stigma. This objection is fatal for the Eidelson View. But the Self-Presentation View has a number of resources for deflating the worry. We should not exclude the possibility of a moral symmetry between some cases of stigma and some cases of treating as superior. Rather, we should provide a nuanced account of the circumstances in which either phenomenon is detrimental for self-presentation. (shrink)

According to a dominant view of stigma, a person is stigmatized within a community if sufficiently many people within that community hold a bad view of her. I call this the 'Bad View Model'. In this paper, I argue against the Bad View Model on the grounds that such beliefs are neither necessary nor sufficient for stigma, and that the account cannot explain the distinctive phenomenology of stigma, including certain vulnerabilities to shame. I then develop an alternative that explains these (...) features of stigma, which I call the 'Shaming Model'. On this view, a person is stigmatized within a community if she is shamed by members of that community, and this is explained by their belief that she has deviated from some social norm and/or standard. (shrink)

Recently, bioethicists and the UNCRPD have advocated for supported medical decision-making on behalf of patients with intellectual disabilities. But what does supported decision-making really entail? One compelling framework is Anita Silvers and Leslie Francis’ mental prosthesis account, which envisions supported decision-making as a process in which trustees act as mere appendages for the patient’s will; the trustee provides the cognitive tools the patient requires to realize her conception of her own good. We argue that supported decision-making would be better understood (...) as a collaborative process, giving patients with intellectual disabilities the opportunity to make decisions in a respectful relationship with trusted others. We offer an alternative account of supported decision-making where the primary constraint is to protect the patient from domination by the trustee. This is advantageous in its preservation of the prospects for genuine collaboration, for the mental prosthesis approach ultimately reinforces a problematic ideal of isolated patient self-determination. (shrink)

In the popular misconception fostered by blockbuster action movies and best-selling thrillers--not to mention conventional explanations by social scientists--violence is easy under certain conditions, like poverty, racial or ideological hatreds, or family pathologies. Randall Collins challenges this view in Violence, arguing that violent confrontation goes against human physiological hardwiring. It is the exception, not the rule--regardless of the underlying conditions or motivations. -/- Collins gives a comprehensive explanation of violence and its dynamics, drawing upon video footage, cutting-edge forensics, (...) and ethnography to examine violent situations up close as they actually happen--and his conclusions will surprise you. Violence comes neither easily nor automatically. Antagonists are by nature tense and fearful, and their confrontational anxieties put up a powerful emotional barrier against violence. Collins guides readers into the very real and disturbing worlds of human discord--from domestic abuse and schoolyard bullying to muggings, violent sports, and armed conflicts. He reveals how the fog of war pervades all violent encounters, limiting people mostly to bluster and bluff, and making violence, when it does occur, largely incompetent, often injuring someone other than its intended target. Collins shows how violence can be triggered only when pathways around this emotional barrier are presented. He explains why violence typically comes in the form of atrocities against the weak, ritualized exhibitions before audiences, or clandestine acts of terrorism and murder--and why a small number of individuals are competent at violence. (shrink)

Is conceptual engineering feasible? Answering that question requires a theory of semantic change, which is sometimes thought elusive. Fortunately, much is known about semantic change as it occurs in the wild. While usage is chaotic and complex, changes in a word’s use can produce changes in its meaning. There are several under-appreciated empirical constraints on how meanings change that stem from the following observation: word use finely reflects equilibrium between various communicative pressures. Much of the relevant work in linguistics has (...) employed the methods of empirical pragmatics and diachronic semantics. In this way, the study of meaning change can be brought to bear on the conceptual engineer’s normative project. The picture that emerges tells against the sorts of engineering projects most likely to appeal to philosophers. Some may stand to succeed, but they have significantly different contours than the typical ones. (shrink)

In "Saving One Another: Philodemus and Paul on Moral Formation in Community" Justin Reid Allison compares how the Epicurean philosopher Philodemus and the Christian apostle Paul envisioned the members of their communities helping one another to grow into moral maturity. Allison establishes that Philodemus and Paul are more similar than previously noticed in their conception and practice of moral formation in community, and that these similarities offer a critical opportunity to consider important differences between the two as well. (...) By deepening the comparison to include differences alongside similarities, and to include theological and socio-economic facets of communal moral formation, Allison shows that Philodemus and Paul uniquely shed fresh light on one another's texts when understood in comparative perspective. (shrink)

So considered, Hume is viewed as a naturalist, whose project in the first three parts of the first book of the Treatise is to provide an account of the ...

Animalism in its basic form is the view that we are animals. Whether it is a thesis about anything else – like what the conditions of our persistence through time are or whether we're wholly material things – depends on the facts about the persistence conditions and ontology of animals. Thus, I will argue, there are different varieties of animalism, differing with respect to which other theses are taken in conjunction with animalism in its basic form. The different varieties of (...) animalism vary in credibility: some varieties are supported by arguments that are irrelevant to others, and some varieties are susceptible to objections that others can resist. Adequately distinguishing between varieties of animalism is thus an important preliminary to assessing them. In this paper, I'll present and argue for a taxonomy of the most distinctive varieties. (shrink)

According to Madhyamaka Buddhist philosophers, everything depends for its existence on something else. But what would a world devoid of fundamentalia look like? In this paper, I argue that the anti-foundationalist “neither-one-nor-many argument” of the Indian Mādhyamika Śrīgupta commits him to a position I call “metaphysical indefinitism.” I demonstrate how this view follows from Śrīgupta’s rejection of mereological simples and ontologically independent being, when understood in light of his account of conventional reality. Contra recent claims in the secondary literature, I (...) clarify how the Madhyamaka metaphysical dependence structure is not a straightforward infinitism since it does not honor strict asymmetry or transitivity. Instead, its dependence relations are irreflexive and extendable, admitting of dependence chains of indefinite (though not actually infinite) length and dependence loops of non-zero length. Yet, the flexible ontology of Śrīgupta's Madhyamaka can accommodate a contextualist account of asymmetry and support a revisable theory of conventional truth, delivering significant payoffs for the view, including the capacity to accommodate developments in scientific explanation. (shrink)

This paper defends a hylomorphic version of animalism according to which human persons survive as immaterial, bodiless animals after death. According to the hylomorphism under consideration, human persons have souls that survive death, and according to the animalism under consideration, human persons are necessarily animals. One might think this implies that human persons don't survive their deaths since if they were to survive their deaths, they would be immaterial animals after death, but necessarily animals are material. This paper shows that (...) the hylomorphic animalist can overcome this problem in a way that respects the intuition that animals are material. In addition, the paper defends the hylomorphic animalist survivalist from the objection that her view introduces an insoluble mereological puzzle. (shrink)

Martin Heidegger--philosophy's hidden king or leading exponent of a dangerously misguided secular mysticism? Heidegger has been acclaimed as the most powerfully original philosopher of the twentieth century, who made a deep impact on thinkers such as Sartre, Habermas, Foucault, Lacan, and Derrida.

A prominent approach to scientific explanation and modeling claims that for a model to provide an explanation it must accurately represent at least some of the actual causes in the event's causal history. In this paper, I argue that many optimality explanations present a serious challenge to this causal approach. I contend that many optimality models provide highly idealized equilibrium explanations that do not accurately represent the causes of their target system. Furthermore, in many contexts, it is in virtue of (...) their independence of causes that optimality models are able to provide a better explanation than competing causal models. Consequently, our account of explanation and modeling must expand beyond the causal approach. (shrink)

This landmark book is now reissued in a new edition that has been vastly rewritten and updated to respond to recent Kantian literature.

Many accounts of scientific modelling assume that models can be decomposed into the contributions made by their accurate and inaccurate parts. These accounts then argue that the inaccurate parts of the model can be justified by distorting only what is irrelevant. In this paper, I argue that this decompositional strategy requires three assumptions that are not typically met by our best scientific models. In response, I propose an alternative view in which idealized models are characterized as holistically distorted representations that (...) are justified by allowing for the application of various modelling techniques. (shrink)

The Internet and electronic communication technologies have taken the psychological field by storm. From the innovations of new web interventions for easier access to care to the increased ease of client scheduling and communication, these developments have greatly advanced mental health care. However, these advantages are also laced with ethical implications that warrant attention. Without judicious consideration, social media use by psychotherapists can lead to inadvertent self-disclosures to clients that risk damaging the therapeutic alliance, interfering with therapeutic processes, and placing (...) both the client and clinician at risk. A better understanding of the ethical implications of social media use is warranted so that guidelines for appropriate use can be developed and implemented. This article highlights the potential risks associated with social media use by psychotherapists and, in absence of formalized guidelines, offers recommendations for best practices. (shrink)

We contend that empathy is best viewed as a kind of analogical thinking of the sort described in the multiconstraint theory of analogy proposed by Keith Holyoak and Paul Thagard (1995). Our account of empathy reveals the Theory-theory/Simulation theory debate to be based on a false assumption and formulated in terms too simple to capture the nature of mental state ascription. Empathy is always simulation, but may simultaneously include theory-application. By properly specifying the analogical processes of empathy and their constraints, (...) we are able to show how the amount of theory needed to empathize is determined. (shrink)

Previous research has suggested that in cultural production fields the concatenation of eminence explains success, defined as influence and innovation. We propose that individuals in fields as diverse as philosophy, literature, mathematics, painting, or architecture gain visibility by cumulating the eminence of others connected to them across and within generations. We draw on interaction ritual chain and social movement theories, and use evidence from the field of modernist architecture, to formulate a model of how networks of very strong ties generate (...) motivations and emotional enthusiasm, change reputations, and form collective movements that over time transform the structure of cultural fields. Because major aesthetic innovations break sharply with older styles, they need very strong group solidarity over a long period of time to propagate a new standard of practice. We propose mutual halo effects, i.e., the reciprocal reinforcement of upstream and downstream prestige on a given individual node, as the key factor accounting for success in a cultural production field. We discuss the relevance of these results for building a model of influence and innovation in cultural production fields in which networks—reshaped by shifting technological, political, and economic conditions—trigger new styles. (shrink)

In this paper, I first argue against various attempts to justify idealizations in scientific models that explain by showing that they are harmless and isolable distortions of irrelevant features. In response, I propose a view in which idealized models are characterized as providing holistically distorted representations of their target system. I then suggest an alternative way that idealized modeling can be justified by appealing to universality.

In “A Tension in the Strong Program: The Relation between the Rational and the Social”, Shahram Shahryari (2021) advances the following thesis: In his Strong Program in the sociology of science, David Bloor blames traditional philosophy of science for adopting a dualist strategy in explaining scientific developments, as it employs rational explanation for successful science and social explanation for flawed science. Instead, according to Bloor, all scientific developments should be explained monistically, i.e. in terms of social causes. This is also (...) referred to as the Symmetry Principle, and it is a key tenet in the Strong Program. The author detects a tension here, as Bloor apparently asserts that traditional philosophy of science deploys two kinds of explanation, and simultaneously insists that there is only one kind, i.e. social explanation. (shrink)

A plausible thought about vagueness is that it involves semantic incompleteness. To say that a predicate is vague is to say (at the very least) that its extension is incompletely specified. Where there is incomplete specification of extension there is indeterminacy, an indeterminacy between various ways in which the specification of the predicate might be completed or sharpened. In this paper we show that this idea is bound to founder by presenting an argument to the effect that there are vague (...) predicates which cannot be sharpened in such a way as to meet certain basic constraints (of penumbral connection and public accessibility) that must be imposed on the very notion of a sharpening. (shrink)

This paper describes highlights from the Weight of the Nation 2012 Schools Track. Included is a summary of 16 presentations. Presenters shared key actions for obesity prevention through schools. The information provided at the Weight of the Nation can help school health practitioners access tools, apply evidence-based strategies, and model real-world examples to successfully start obesity prevention initiatives in their jurisdiction.

When I classify Fluffy as a cat, I appear to do so out of an appreciation of a prior metaphysical fact, namely, that she has a nature or essence common to creatures we classify as cats. Locke turns this picture on its head. Our actual practices of naming and sorting individuals into kinds proceed according to ideas in the mind. As Locke puts it, species (kinds) are ‘the Workmanship of the Understanding,’ not the workmanship of nature, because their essences consist (...) in abstract ideas, or ‘nominal essences,’ we make. Many take Locke to mean that the observable similarities and differences between things leave it undetermined how we are to group and distinguish them, so that classification is, and must be, a matter of convention. And while Locke never denies that individuals have real essences, it is argued that knowledge of them would not reveal natural boundaries, either. On this influential reading, nature does not draw boundaries between kinds, and she makes this fact apparent to us. I argue that Locke’s claim that nature does not determine the ‘Boundaries of the Species of Things’ should be understood as the claim that nature does not draw the variable boundaries set out in the nominal essences we make. Differences in our nominal essences reflect differences in speakers’ knowledge of external ‘standards,’ which we latch on to by way of their ‘leading’ qualities, which present the mind with a limited number of unique and highly salient bases for classification. On my reading, nature may very well draw boundaries of her own. (shrink)

In his new book the eminent Kant scholar Henry Allison provides an innovative and comprehensive interpretation of Kant's concept of freedom. The author analyzes the concept and discusses the role it plays in Kant's moral philosophy and psychology. He also considers in full detail the critical literature on the subject from Kant's own time to the present day. In the first part Professor Allison argues that at the centre of the Critique of Pure Reason there is the foundation (...) for a coherent general theory of rational agency. The second part employs this account of rational agency as a key to understanding Kant's concept of moral agency and associated moral psychology. The third part focuses on Kant's attempt to ground both moral law and freedom in the Groundwork and the Critique of Practical Reason. This is a major contribution to the interpretation of Kant which will be of special interest to scholars and graduate students of Kant's moral theory. (shrink)

Recently philosophers of science have begun to pay more attention to the use of highly idealized mathematical models in scientific theorizing. An important example of this kind of highly idealized modeling is the widespread use of optimality models within evolutionary biology. One way to understand the explanations provided by these models is as a censored causal explanation: an explanation that omits certain causal factors in order to focus on a modular subset of the causal processes that led to the explanandum. (...) In this paper, I first argue that the censored causal model approach fails to establish a permanent explanatory role for optimality models in biology and mischaracterizes the explanatory virtues of biological optimality modeling. In addition, I argue that many biological optimality explanations cannot be characterized as censored causal explanations. In response, I propose an alternative approach that analyzes optimality models’ reliance on synchronically representing a system’s constraints and tradeoffs as well as their employment of various kinds of idealization in order to provide equilibrium explanations. (shrink)

Making decisions with an, often significant, element of risk seems to be an integral part of many of the projects of the diverse profession of engineering. Whether it be decisions about the design of products, manufacturing processes, public works, or developing technological solutions to environmental, social and global problems, risk taking seems inherent to the profession. Despite this, little attention has been paid to the topic and specifically to how our understanding of engineering as a distinctive profession might affect how (...) we should make decisions under risk. This paper seeks to remedy this, firstly by offering a nuanced account of risk and then by considering how specific claims about our understanding of engineering as a social profession, with corresponding social values and obligations, should inform how we make decisions about risk in this context. (shrink)

This paper analyzes two ways idealized biological models produce factive scientific understanding. I then argue that models can provide factive scientific understanding of a phenomenon without providing an accurate representation of the features of their real-world target system. My analysis of these cases also suggests that the debate over scientific realism needs to investigate the factive scientific understanding produced by scientists’ use of idealized models rather than the accuracy of scientific models themselves.

Intersectionality has attracted substantial scholarly attention in the 1990s. Rather than examining gender, race, class, and nation as distinctive social hierarchies, intersectionality examines how they mutually construct one another. I explore how the traditional family ideal functions as a privileged exemplar of intersectionality in the United States. Each of its six dimensions demonstrates specific connections between family as a gendered system of social organization, racial ideas and practices, and constructions of U.S. national identity.

Schopenhauer’s pessimistic philosophy is a depressing read. He writes many pages about how suffering is the norm, and any happiness we feel is merely a temporary alleviation of suffering. Even so, his account of suffering rings true to many readers. What are we to do with our lives if Schopenhauer is right, and we are doomed to suffer? In this paper, I use William James’ pragmatic method to find practical implications of Schopenhauer’s pessimism. I provide a model for how we (...) are to live our lives in a suffering world, a model that provides means to reduce suffering. (shrink)

Catherine Elgin has recently argued that a nonfactive conception of understanding is required to accommodate the epistemic successes of science that make essential use of idealizations and models. In this paper, I argue that the fact that our best scientific models and theories are pervasively inaccurate representations can be made compatible with a more nuanced form of scientific realism that I call Understanding Realism. According to this view, science aims at (and often achieves) factive scientific understanding of natural phenomena. I (...) contend that this factive scientific understanding is provided by grasping a set of true modal information about the phenomenon of interest. Furthermore, contrary to Elgin’s view, I argue that the facticity of this kind of scientific understanding can be separated from the inaccuracy of the models and theories used to produce it. (shrink)

Featuring 80 Americans--from the famous to the unknown--this series of insightful observations completes the thought that the book's title introduces. Each piece compels readers to rethink not only how they arrive at their own personal beliefs but also how they share them with others.

Anne Conway was an extraordinary figure in a remarkable age. Her mastery of the intricate doctrines of the Lurianic Kabbalah, her authorship of a treatise criticising the philosophy of Descartes, Hobbes, and Spinoza, and her scandalous conversion to the despised sect of Quakers indicate a strength of character and independence of mind wholly unexpected in a woman at the time. Translated for the first time into modern English, her Principles of the Most Ancient and Modern Philosophy is the most interesting (...) and original philosophical work written by a woman in the seventeenth century. Her radical and unorthodox ideas are important not only because they anticipated the more tolerant, ecumenical, and optimistic philosophy of the Enlightenment, but also because of their influence on Leibniz. This fully annotated edition includes an introduction which places Conway in her historical and philosophical contexts, together with a chronology of her life and a bibliography. (shrink)