The purpose of the study is to determine the accounting methodology of credit transactions and find ways to improve it. The article describes the accounting process of credit transactions in the bank, the stages of monitoring the quality of accounting information and the map of problems of accounting lending, compiled as a result of the procedures for monitoring the quality of accounting information. The scientific novelty lies in the justification of the need to introduce monitoring of the quality of accounting (...) information in credit organizations. As a result, an algorithm for monitoring the quality of accounting information was formulated, recommendations were made on the transformation of the functionality of the Accounting and Reporting Department and the Bank's Internal Control Service. Thus, each of the entities will perform a certain set of functions that ensure the prompt and effective monitoring of the quality of accounting information. (shrink)

Conceptual primitives and semantic universals are the cornerstones of a semantic theory which Anna Wierzbicka has been developing for many years. Semantics: Primes and Universals is a major synthesis of her work, presenting a full and systematic exposition of that theory in a non-technical and readable way. It delineates a full set of universal concepts, as they have emerged from large-scale investigations across a wide range of languages undertaken by the author and her colleagues. On the basis of empirical (...) cross-linguistic studies it vindicates the old notion of the "psychic unity of mankind", while at the same time offering a framework for the rigorous description of different languages and cultures. (shrink)

Introduction 1. Language and meaning Nothing is as easily overlooked, or as easily forgotten, as the most obvious truths. The tenet that language is a tool ...

It is well-known that as a term, Nietzsche’s Übermensch derives from Lucian of Samosata’s hyperanthropos. I argue that Zarathustra’s teaching of the overman acquires new resonances by reflecting on the context of that origination from Lucian’s Kataplous – literally, “sailing into port” – referring to the soul’s journey, ferried by Charon, guided by Hermes, into the afterlife. The Kataplous he tyrannos, usually translated Downward Journey or The Tyrant, is a Menippean satire telling the tale of the “overman” who is imagined (...) to be superior to others of “lesser” station in this-worldly life and the same tyrant after his (comically unwilling) transport into the underworld. As a reflection on the life and the death of Zarathustra, this essay also explores the politics of kingship for Empedocles as reformer in terms of Hölderlin’s Death of Empedocles and Nietzsche’s unpublished drafts on the same topic. In Thus Spoke Zarathustra, Nietzsche points to a perspective beyond the here and now, beyond the “values” of our all-too-worldly and all-too-human concerns, no matter whether in terms of perceived political/economic advantage, or indeed in the pursuit of more quotidian satisfactions. (shrink)

The treatise attempts to approach and deal with some of the most fundamental problems facing anyone who wishes to uphold some version of the so-called theory of tropes. Three assumptions serve as a basis for the investigation: tropes exist, only tropes exist, and a one-category trope-theory along these lines should be developed so that the tropes it postulates are able to serve as truth-makers for all kinds of atomic propositions. Provided that these assumptions are accepted, it is found that the (...) trope-theorist will have to deal with two important problems. First, some atomic propositions seem to require universal truth-makers. Second, some atomic propositions seem to require concrete truth-makers. As tropes are abstract particulars, it follows that the trope-theorist, in order to fulfil assumption, must provide an account of exactly how he or she could construct universality and concreteness from his or her basic stock of tropes. In the treatise such constructions are attempted and some basic problems with such constructions are revealed. Although these problems are serious enough it is argued that it is nevertheless possible to deal with these basic issues while staying squarely within the boundaries of a one-category trope-ontology. (shrink)

This article investigates the challenges posed by the reliability of knowledge in neurophenomenology and its connection to reality. Neurophenomenological research seeks to understand the intricate relationship between human consciousness, cognition, and the underlying neural processes. However, the subjective nature of conscious experiences presents unique epistemic challenges in determining the reliability of the knowledge generated in this research. Personal factors such as beliefs, emotions, and cultural backgrounds influence subjective experiences, which vary from individual to individual. On the other hand, scientific knowledge (...) aims to uncover universal truths based on empirical observations and objective principles. Reconciling the subjective and objective realms presents a significant challenge in determining the reliability of knowledge generated through neurophenomenological research. This article aims to examine the inherent limitations and challenges of neurophenomenological research to shed light on the complexities involved in understanding the nature of knowledge itself. This article highlights that the ontological implications of the reliability of knowledge in neurophenomenology arise from the question of how subjective experiences relate to objective reality. Understanding the neural correlates and mechanisms behind subjective experiences can provide insight into the underlying ontological nature of consciousness. (shrink)

Making decisions can be tough, but how do you know it s the right one and how can you be sure that unconscious biases aren t distorting your thinking? In Risky Business, Anna Withers and Mark Withers draw on decades of research in the fields of psychology, behavioral economics and neuroscience to explain why are so-called rational brains are frequently fooled by over 100 powerful unconscious biases. At the same time they provide a straightforward framework everyone can use, where (...) these biases are embodied into eight memorable characters that help us to avoid these pitfalls and make better decisions.". (shrink)

For both continental and analytic styles of philosophy, the thought of Martin Heidegger must be counted as one of the most important influences in contemporary philosophy. In this book, essays by internationally noted scholars, ranging from David B. Allison to Slavoj Zizek, honour the interpretive contributions of William J. Richardson's pathbreaking Heidegger: Through Phenomenology to Thought. The essays move from traditional phenomenology to the idea of essential (another) thinking, the questions of translation and existential expressions of the turn of Heidegger's (...) thought, the intersection of politics and language, the philosophic significance of Jacques Lacan, and several essays on science and technology. All show the influence of Richardson's first study. A valuable emphasis appears in Richardson's interpretation of Heidegger's conception of die Irre, interpreted as Errancy, set in its current locus in a discussion of Heidegger's debacle with the political in his involvement with National Socialism. (shrink)

Nothing seems as certain as death. However, what if life continues digitally after death? Companies and initiatives such as Amazon, Storyfile, Here After AI, Forever Identity and LifeNaut are dedicated to precisely this objective: using avatars, records, and other digital content of the deceased, they strive to enable a digital continuation of life. The deceased live on digitally, and at times, these can even appear very much alive-perhaps too alive? This article explores the ethical implications of these technologies, commonly known (...) as Death Tech. With the advancement of artificial intelligence, Death Tech will inevitably transform mourning practices, our perception of death, and how we cope with its reality in the coming years. In this article, it is demonstrated that Death Tech can contribute to individual grief support, education, and a vibrant culture of remembrance. However, it is crucial to recognise that the Digital Afterlife is not a paradise but necessitates active designing and ethical deliberation. DOI 10.5771/0010-3497-2023-3-427. (shrink)

Enjoying great popularity in decision theory, epistemology, and philosophy of science, Bayesianism as understood here is fundamentally concerned with epistemically ideal rationality. It assumes a tight connection between evidential probability and ideally rational credence, and usually interprets evidential probability in terms of such credence. Timothy Williamson challenges Bayesianism by arguing that evidential probabilities cannot be adequately interpreted as the credences of an ideal agent. From this and his assumption that evidential probabilities cannot be interpreted as the actual credences of human (...) agents either, he concludes that no interpretation of evidential probabilities in terms of credence is adequate. I argue to the contrary. My overarching aim is to show on behalf of Bayesians how one can still interpret evidential probabilities in terms of ideally rational credence and how one can maintain a tight connection between evidential probabilities and ideally rational credence even if the former cannot be interpreted in terms of the latter. By achieving this aim I illuminate the limits and prospects of Bayesianism. (shrink)

Habilitation thesis, book proposal in preparation.

In this astonishingly rich volume, experts in ethics, epistemology, philosophy of mind, political theory, aesthetics, history, critical theory, and hermeneutics bring to light the best philosophical scholarship on what is arguably Nietzsche's most rewarding but most challenging text. Including essays that were commissioned specifically for the volume as well as essays revised and edited by their authors, this collection showcases definitive works that have shaped Nietzsche studies alongside new works of interest to students and experts alike. A lengthy introduction, annotated (...) bibliography, and index make this an extremely useful guide for the classroom and advanced research. (shrink)

PCCP is the much discussed claim that the probability of a conditional A → B is conditional probability. Triviality results purport to show that PCCP – as a general claim – is false. A particularly interesting proof has been presented in (Hájek, 2011), who shows that – even if a probability distribution P initially satisfied PCCP – a rational update can produce a non-PCCP probability distribution. We argue that the notion of rational update in this argumentation is construed in much (...) too broad a way. In order to make the argumentation precise, we discuss the general rules for modeling conditionals in probability spaces and present formalized version(s) of PCCP and of minimal assumptions concerning the appropriate spaces. Using the introduced apparatus we give a detailed analysis of Hájek’s (2011) triviality proof and show that it is based on an application of revision rules which allow one to construct probability distributions violating not only PCCP, but also fundamental properties of conditionals. This means that they do not really provide arguments against PCCP, properly formalized. We also discuss a Dutch Book argument which shows that the updated belief system is not coherent. This gives an additional, strong argument against accepting the update rules. We also discuss the Converse Dutch Book theorem and argue, that even if the produced probability measure seems to violate it, it cannot serve as the counterexample, as it is not an appropriate model for conditionals. Ultimately, we show that important arguments against PCCP fail. (shrink)

In this paper I assess the labour ward admission policies introduced by some National Health Service trusts during the COVID-19 pandemic, arguing that these intersected with other policies in a manner which may have coerced birthing people into consenting to vaginal examinations they might have otherwise refused. In order to fully understand the potential severity of these policies, I situate this critique in the historical and contemporary context of the problematic relationship between consent and vaginal examinations. Identifying the legal wrongs (...) associated with performing coerced vaginal examinations, I highlight that the law is inadequately equipped to provide appropriate redress. Further, I illustrate that the issue explored in this paper reflects broader problems which exist with regard to the focus of, and the investment in, the maternity services. (shrink)

Grounding theorists insist that grounding and explanation are intimately related. This claim could be understood as saying either that grounding ‘inherits’ its properties from explanation or it could be interpreted as saying that grounding plays an important—possibly an indispensable—role in metaphysical explanation. Or both. I argue that saying that grounding ‘inherits’ its properties from explanation can only be justified if grounding is explanatory by nature, but that this view is untenable. We ought therefore to be ‘separatists’ and view grounding and (...) explanation as distinct. As it turns out, though, once grounding has been in this sense distinguished from the explanation it backs, the view that the role grounding plays in explanation justifies its introduction ends up in serious trouble. I conclude that the role grounding plays in explanation does not justify attributing to grounding whatever nature we think it has, and it most likely does not give us any special reason to think grounding exists. (shrink)

This richly textured book bridges analytic and hermeneutic and phenomenological philosophy of science. It features unique resources for students of the philosophy and history of quantum mechanics and the Copenhagen Interpretation, cognitive theory and the psychology of perception, the history and philosophy of art, and the pragmatic and historical relationships between religion and science.

This article examines the church as a trinitarian hermeneutical community through the insights of Vanhoozer and the speech act theory. Vanhoozer explained that through the speech act theory, the church should accept the Bible as a communication act of the Triune God and interpret the Triune God in it, and the church should live a life representing the Triune God. This article agrees with his argument, but as there is a point to revise and supplement his discussion from the speech (...) act theory, it re-examines the church as a trinitarian interpretive community. This explains the unification of the epistemological (revelational), ontological and relational perspectives of the Triune God by not separating the immanent Trinity from the economic Trinity. Also, Trinitarianism as a communicator is used to account for the relationship and activity of the Triune God’s perichoresis in the church community and the church in the interpretive community.Contribution: This article engages the church as a trinitarian hermeneutical community of Vanhoozer, and it redeems and reconsiders his argument in the speech act theory. By explaining the communication behaviour of the Trinity and the church, it describes the activities of the Triune God and the appearance of the church, living and working in the church community. (shrink)

Abstract:While self-determination is a cardinal principle of international law, its meaning is often obscure. Yet international law clearly recognizes decolonization as a central application of the principle. Most ordinary people also agree that the liberation of colonial peoples was a moral triumph. This essay examines three philosophical theories of self-determination’s value, and asks which one best captures the reasons why decolonization was morally required. The instrumentalist theory holds that decolonization was required because subject peoples were unjustly governed, the democratic view (...) holds that decolonization was required because subject peoples lacked democratic representation, and the associative view holds that decolonization was required because subject peoples were unable to affirm the political institutions their colonial rulers imposed on them. I argue that the associative view is superior to competing accounts, because it better reflects individuals’ “maker” interests in participating in shared political projects that they value. The essay further shows that if we accept the associative view, self-determination is not a sui generis value that applies to decolonization alone. Ultimately, our intuitions about decolonization can be justified only by invoking an interest on the part of persistently alienated groups in redrawing political boundaries. The same interest may justify self-determination in additional cases, such as autonomy for indigenous peoples, or greater independence for Scotland or Quebec. (shrink)

Those giving birth within modern maternity systems are recognised as facing a number of barriers to person-centred care. In this paper, I argue that in order to best facilitate the conditions for positive change, work needs to be done to provide a more granular articulation of the specific barriers. I then offer a nuanced and contextually aware articulation of one key component of the overall failure to ensure person-centred care: medical authority and the expectation of conformity. Articulating these barriers with (...) increased specificity is valuable, as it creates a stronger foundation from which to challenge existing problems which serve to constrain the autonomy of birthing individuals. The analysis offered in this paper also underscores the need for change at an institutional, rather than individual, level. (shrink)

In everyday life and in science we acquire evidence of evidence and based on this new evidence we often change our epistemic states. An assumption underlying such practice is that the following EEE Slogan is correct: 'evidence of evidence is evidence' (Feldman 2007, p. 208). We suggest that evidence of evidence is best understood as higher-order evidence about the epistemic state of agents. In order to model evidence of evidence we introduce a new powerful framework for modelling epistemic states, Dyadic (...) Bayesianism. Based on this framework, we then discuss characterizations of evidence of evidence and argue for one of them. Finally, we show that whether the EEE Slogan holds, depends on the specific kind of evidence of evidence. (shrink)

This article describes a survey among Finnish business students to find answers to the following questions: How do business students define a well-run company? What are their attitudes on the responsibilities of business in society? Do the attitudes of women students differ from those of men? What is the influence of business education on these attitudes? Our sample comprised 217 students pursuing a master's degree in business studies at two Finnish universities. The results show that, as a whole, students valued (...) the stakeholder model of the company more than the shareholder model. However, attitudes differed according to gender: women students were more in favor of the stakeholder model and placed more weight on corporate ethical, environmental, and societal responsibilities than their men counterparts - both at the beginning and at the end of their studies. Thus, no gender socialization effect of business school education could be observed in this sense. Business school education was found to shape women and men students' attitudes in two ways. Firstly, valuation of the shareholder model increased and, secondly, the importance of equal-opportunity employment decreased in the course of education. This raises the question whether the educational context is creating an undesirable tendency among future business professionals. The results further suggest that the sociocultural context can make a difference in how corporate social responsibility is perceived. The article also discusses possible ways to influence the attitudes of business students. (shrink)

The use of prisoners as research participants is controversial. Efforts to protect them in response to past exploitation and abuse have led to strict regulations and reluctance to involve them as participants. Hence, prisoners are routinely denied the opportunity to participate in research. In the absence of comprehensive information regarding prisoners’ current involvement in research, we examined UK prisoners’ involvement through review of research applications to the UK National Research Ethics Service. We found that prisoners have extremely limited access to (...) research participation. This analysis was augmented by a survey of those involved in research and research governance (UK researchers and Research Ethics Committee members). Our results suggest that pragmatic concerns regarding the perceived burden of including prisoners are far more prominent in motivating their exclusion than ethical concerns or knowledge of regulations. While prisoners may remain a vulnerable research population due to constraints upon their liberty and autonomy and the coercive nature of the prison environment, routine exclusion from participation may be disadvantageous. Rigorous ethical oversight and the shift in the prevailing attitude towards the risks and benefits of participation suggest that it may be time for research to be more accessible to prisoners in line with the principle of equivalence in prison healthcare. We suggest the necessary first step in this process is a re-examination of current guidance in the UK and other countries with exclusions. (shrink)

We routinely take diminished capacity as diminishing moral responsibility (as in the case of immaturity, senility, or particular mental impairments). The prospect of enhanced capacity therefore poses immediate questions with regard to moral responsibility. Of particular interest are those capacities that might allow us to better avoid serious harms or wrongdoing. We can consider questions of responsibility with regards to enhancement at various removes. In the first instance: where such (safe and effective) interventions exist, do we have an obligation to (...) undergo such enhancement? Secondly: once enhanced, would the ambit of our responsibility therefore increase? Some philosophers have argued that enhanced capacities potentially generate “hyperresponsibility.” Hyperresponsible people would be held to a different and higher moral standard than those of us with more ordinary human capacities, and are liable to be more blameworthy for wrongdoing than ordinary agents. This chapter discusses the implications of enhancement for three central views of responsibility, namely: capacity-based, control-based and revelation-based views. Debates around moral responsibility have primarily concerned diminished capacities; as such the prospect of enhancement introduces new terrain—and potentially new fault-lines and complexities—in which to interrogate our theoretical conceptions of the foundations (and limits) of moral responsibility. (shrink)

The author would like to make the following corrections to the published paper [...].

Gunter Anders' Philosophy of Technology is the first comprehensive exploration of the ground-breaking work of German thinker Gunter Anders. Anders' philosophy has become increasingly prescient in our digitised, technological age as his work predicts the prevalence of social media, ubiquitous surveillance and the turn to big data. Anders' ouevre also explored the technologies of nuclear power and the biotech concerns for the human and transhuman condition which have become so central to current theory. Babette Babich argues that Anders offers (...) important resources on streaming digital media through his writings on radio, television and film and is, unusually, both a comprehensive and profound thinker. Anders' relationship with key philosophers like Hannah Arendt and Walter Benjamin and his thinking on Goethe, Nietzsche and Rilke is also explored with a focus on the deep impact he made on his peers. It reflects specifically on the intersection of Anders' thought Heidegger and the Frankfurt school and how influential a figure he was on the landscape of 20th century philosophy. A compelling rehabilitation of a thinker with profound contemporary relevance. (shrink)

This article describes a survey among Finnish business students to find answers to the following questions: How do business students define a well-run company? What are their attitudes on the responsibilities of business in society? Do the attitudes of women students differ from those of men? What is the influence of business education on these attitudes? Our sample comprised 217 students pursuing a master’s degree in business studies at two Finnish universities. The results show that, as a whole, students valued (...) the stakeholder model of the company more than the shareholder model. However, attitudes differed according to gender: women students were more in favor of the stakeholder model and placed more weight on corporate ethical, environmental, and societal responsibilities than their men counterparts – both at the beginning and at the end of their studies. Thus, no gender socialization effect of business school education could be observed in this sense. Business school education was found to shape women and men students’ attitudes in two ways. Firstly, valuation of the shareholder model increased and, secondly, the importance of equal-opportunity employment decreased in the course of education. This raises the question whether the educational context is creating an undesirable tendency among future business professionals. The results further suggest that the sociocultural context can make a difference in how corporate social responsibility is perceived. The article also discusses possible ways to influence the attitudes of business students. (shrink)

Julia Annas here offers a fundamental reexamination of Plato's ethical thought by investigating the Middle Platonist perspective, which emerged at the end of Plato's own school, the Academy. She highlights the differences between ancient and modern assumptions about Plato's ethics--and stresses the need to be more critical about our own. One of these modern assumptions is the notion that the dialogues record the development of Plato's thought. Annas shows how the Middle Platonists, by contrast, viewed the dialogues as multiple presentations (...) of a single Platonic ethical philosophy, differing in form and purpose but ultimately coherent. They also read Plato's ethics as consistently defending the view that virtue is sufficient for happiness, and see it as converging in its main points with the ethics of the Stoics. Annas goes on to explore the Platonic idea that humankind's final end is "becoming like God"--an idea that is well known among the ancients but virtually ignored in modern interpretations. She also maintains that modern interpretations, beginning in the nineteenth century, have placed undue emphasis on the Republic, and have treated it too much as a political work, whereas the ancients rightly saw it as a continuation of Plato's ethical writings. (shrink)

Virtue in ancient ethics is discussed from several perspectives. Virtues are dispositions with an affective aspect, involving the emotions, and an intellectual aspect, involving the development of practical reasoning and raising the issue of the unity of the virtues. The development of virtue may involve imitation of role models, or following rules and principles. The relation of virtue to right action and to supererogation is explored, as is the book's claim that virtue can be taken as the focus of what (...) modern theories take to be morality. (shrink)