This study examines the role of codes of ethics in reducing the extent to which managers act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter managers from engaging in opportunistic financial reporting practices. In a sample of international companies, we find that the quality of corporate codes of ethics is associated with higher earnings quality, i.e., lower discretionary accruals. Our results (...) are confirmed for a subsample of firms more likely to be engaging in opportunistic reporting behavior, i.e., firms that just meet or beat analysts’ forecasts. Further, codes of ethics play a greater role in reducing earnings management for firms in countries with weaker investor protection mechanisms. Our results suggest that corporate codes of ethics can be a viable alternative to country-level investor protection mechanisms in curbing aggressive reporting behaviors. (shrink)

Recently, there is a renewed debate concerning the role of perspective in vision. Morales et al. (2020) present evidence that, in the case of viewing a rotated coin, the visual system is sensitive to what has often been called “perspectival shapes.” It has generated vigorous discussions, including an online symposium by Morales and Cohen, an exchange between Linton (2021) and Morales et al. (2021), and most recently, a fierce critique by Burge and Burge (2022), in which they launch various conceptual (...) and empirical objections. Although Morales and Firestone (2022) have responded to them recently, and we are in agreement with Morales and Firestone in general, there are further problems in Burge and Burge (2022) that are worth highlighting. The main point of this comment is that what the Burge–Burge team call “viewpoint-dependent relational properties” are simply instances of what the Morales–Firestone team call “perspectival shapes”; the confusion arises from Burge and Burge’s misconstrual of Morales et al.’s claims. This shows that conceptually, the two teams are in large agreement, as Morales and Firestone (2022) also point out, and the focus should be put on the empirical disagreements, which has been covered by Morales and Firestone (2022). Relatedly, we argue that Burge and Burge (2022) misinterpret Morales et al. (2020) as supporting a new entity in perception science, and that this misinterpretation is a primary source of their apparent disagreement. This is worth pointing out because such misunderstanding generates many unnecessary quarrels that hinder progress. (shrink)

This article considers the idea of medicine’s internal morality as it is understood by its various proponents. Although the use of the phrase ‘internal morality’ in relation to medicine predates Ed...

Physical laws are strikingly simple, although there is no a priori reason they must be so. I propose that nomic realists of all types (Humeans and non-Humeans) should accept that simplicity is a fundamental epistemic guide for discovering and evaluating candidate physical laws. This principle of simplicity clarifies and addresses several problems of nomic realism and simplicity. A consequence is that the oft-cited epistemic advantage of Humeanism over non-Humeanism disappears, undercutting an influential epistemological argument for Humeanism. Moreover, simplicity is shown (...) to be more tightly connected to lawhood than to mere truth. (shrink)

Problems in moral philosophy and philosophy of religion can take on new forms in light of contemporary physical theories. Here we discuss how the problem of evil is transformed by the Everettian "Many-Worlds" theory of quantum mechanics. We first present an Everettian version of the problem and contrast it to the problem in single-universe physical theories such as Newtonian mechanics and Bohmian mechanics. We argue that, pace Turner (2016) and Zimmerman (2017), the Everettian problem of evil is no more extreme (...) than the Bohmian one. The existence and multiplicity of (morally) terrible branches in the Everettian multiverse in contrast to the mere possibility of them in the Bohmian universe does not entail there is "more evil" in the former than in the latter. Low probability in the Bohmian case and low branch weight in the Everettian case should modulate how we respond to them in exactly the same way. We suggest that the same applies to the divine decision of creating an Everettian multiverse. For an empirically adequate Everettian quantum mechanics that justifies the Born rule, there is no special problem of evil. In order for there to be a special Everettian problem of evil, the Everettian interpretation must already have been exposed to decisive refutation. In the process, we hope to show how attention to the details of physical and metaphysical theories can and should impact the way we think about problems in moral philosophy and philosophy of religion. (shrink)

Including international contributors from a variety of disciplines - History, English, Information Studies and Archivists – this book does not seek either to applaud or condemn digital technologies, but takes a more conceptual view of how ...

Mystical religious experiences typically purport to engage with the transcendent and often claim to involve encounters with spiritual entities or a detachment from the material world. Daoism diverges from this paradigm. This paper examines Daoist mystical experiences of bodily transformations and explores their epistemological implications. Specifically, we defend the justificatory power of Daoist somatic experiences against the disanalogy objection. The disanalogy objection posits that mystical experiences, in contrast to sense perceptions, are not socially verifiable and thereby lack prima facie epistemic (...) value. We argue that some Daoist mystical bodily states, being essentially spatiotemporal, are exempt from this challenge. This leads to a broader understanding of mysticism and offers a partial resolution to the disanalogy objection. (shrink)

To address the underrepresentation of women in philosophy effectively, we must understand the causes of the early loss of women. In this paper we challenge one of the few explanations that has focused on why women might leave philosophy at early stages. Wesley Buckwalter and Stephen Stich offer some evidence that women have different intuitions than men about philosophical thought experiments. We present some concerns about their evidence and we discuss our own study, in which we attempted to replicate their (...) results for 23 different responses to 14 scenarios . We also conducted a literature search to see if other philosophers or psychologists have tested for gender differences in philosophical intuitions. Based on our findings, we argue that that it is unlikely that gender differences in intuitions play a significant role in driving women from philosophy. (shrink)

Realism about quantum theory naturally leads to realism about the quantum state of the universe. It leaves open whether it is a pure state represented by a wave function, or an impure one represented by a density matrix. I characterize and elaborate on Density Matrix Realism, the thesis that the universal quantum state is objective but can be impure. To clarify the thesis, I compare it with Wave Function Realism, explain the conditions under which they are empirically equivalent, consider two (...) generalizations of Density Matrix Realism, and answer some frequently asked questions. I end by highlighting an implication for scientific realism. (shrink)

In Part 1 of this wide-ranging interview, Tony Lawson discussed his role in, and relationship to, Critical Realism as well as various defences of mathematical modelling in economics. In Part 2 he t...

In Part 1 of this wide-ranging interview Tony Lawson first discusses his role in the formation of IACR and how he relates to the generalized use of the term ‘Critical Realism’. He then provides com...

There is an increasingly widespread belief, both within and outside the discipline, that modern economics is irrelevant to the understanding of the real world. Economics and Reality traces this irrelevance to the failure of economists to match their methods with their subject, showing that formal, mathematical models are unsuitable to the social realities economists purport to address. Tony Lawson examines the various ways in which mainstream economics is rooted in positivist philosophy and examines the problems this causes. It focuses (...) on human agency, social structure and their interaction and explores how the understanding of this social phenomena can be used to transform the nature of economic practice. Economics and Reality concludes by showing how this newly transformed economics might set about shaping economic policy. (shrink)

This article argues that "gratitude to" and "gratitude that" are fundamentally different concepts. The former (prepositional gratitude) is properly a response to benevolent attitudes, and entails special concern on the part of the beneficiary for a benefactor, while the latter (propositional gratitude) is a response to beneficial states of affairs, and entails no special concern for anyone. Propositional gratitude, it is argued, ultimately amounts to a species of appreciation. The tendency to see prepositional gratitude and propositional “gratitude” as two species (...) of the same genus results from several deep-seated social and psychological factors, but must be resisted if we are to engage in constructive philosophizing about both gratitude and appreciation. (shrink)

Despite its apparent complexity, our world seems to be governed by simple laws of physics. This volume provides a philosophical introduction to such laws. I explain how they are connected to some of the central issues in philosophy, such as ontology, possibility, explanation, induction, counterfactuals, time, determinism, and fundamentality. I suggest that laws are fundamental facts that govern the world by constraining its physical possibilities. I examine three hallmarks of laws-simplicity, exactness, and objectivity-and discuss whether and how they may be (...) associated with laws of physics. (shrink)

Resumo: Nas últimas décadas, a pesquisa interdisciplinar tornou-se uma tendência. A linguagem visual e o pensamento cultural são dois diferentes conceitos, cada um com seus próprios métodos de pesquisa e seus referenciais teóricos. Entretanto, pesquisadores vêm percebendo que combinar a linguagem visual com o pensamento cultural pode oferecer compreensões e análises mais amplas e profundas. O propósito deste trabalho é ampliar o entendimento das pessoas sobre a linguagem visual e o pensamento cultural. Através da exploração interdisciplinar, as conotações e os (...) significados culturais, por trás das imagens, podem ser profundamente examinados, a fim de revelar as diferenças e semelhanças entre as diferentes culturas, o que ajuda a aumentar a conscientização da diversidade cultural e a promover a troca e o entendimento entre as diferentes culturas. Esta pesquisa pode ser usada como um recurso para o desenvolvimento social e ter um impacto significativo no desenvolvimento da economia, resultando em um novo pensamento cultural. Ao mesmo tempo, ela também é um fator central de poder tecnológico. Como um elemento e símbolo de soft culture, a linguagem pode desempenhar um papel na diplomacia pública e participar do pensamento cultural e da competição. À medida que a sociedade humana entra na era da mídia da internet, a vida e o equipamento linguístico das pessoas fazem um progresso significativo. (shrink)

In this thought-provoking work, Tony D. Sampson presents a contagion theory fit for the age of networks. Unlike memes and microbial contagions, _Virality_ does not restrict itself to biological analogies and medical metaphors. It instead points toward a theory of contagious assemblages, events, and affects. For Sampson, contagion is not necessarily a positive or negative force of encounter; it is how society comes together and relates. Sampson argues that a biological knowledge of contagion has been universally distributed by way (...) of the rhetoric of fear used in the antivirus industry and other popular discourses surrounding network culture. This awareness is also detectable in concerns over _too much connectivity_, such as problems of global financial crisis and terrorism. Sampson’s “virality” is as established as that of the biological meme and microbe but is not understood through representational thinking expressed in metaphors and analogies. Rather, Sampson interprets contagion theory through the social relationalities first established in Gabriel Tarde’s microsociology and subsequently recognized in Gilles Deleuze’s ontological worldview. According to Sampson, the reliance on representational thinking to explain the social behavior of networking—including that engaged in by nonhumans such as computers—allows language to overcategorize and limit analysis by imposing identities, oppositions, and resemblances on contagious phenomena. It is the power of these categories that impinges on social and cultural domains. Assemblage theory, on the other hand, is all about relationality and encounter, helping us to understand the viral as a positively sociological event, building from the molecular outward, long before it becomes biological. (shrink)

This article centres around two somewhat contrasting case histories: one involving a person with dementia; the other a person with mild mania.

Resumo: O objetivo deste artigo é discutir a evolução das formas de embalagens de mercadorias sob a perspectiva da evolução da mídia e da filosofia da arte. Primeiramente, analisamos a evolução histórica das embalagens de mercadorias, no processo de evolução dos meios, do design artesanal ao digital, revelando as mudanças dos meios de embalagem em diferentes períodos. Posteriormente, na perspectiva da filosofia da arte, tratamos da conotação da embalagem commodity, como forma de arte, e discutimos o uso de elementos artísticos (...) no design de embalagens e seu papel na transmissão de emoções e conceitos. Neste contexto, adotamos a evolução da filosofia da mídia e da arte como ponto de entrada para analisar a evolução das formas de embalagem de mercadorias. (shrink)

The studies of mysticism have traditionally emphasized a common core centered around experiences of ego dissolution and unity. However, this focus on a central set of experiences tends to downplay the non-central aspects, resulting in a limited understanding that may not encompass many other types of extraordinary experiences. This article proposes a layered hierarchy model of mysticism, which reverts to the fundamental definition of mysticism and resonates with the Jamesian characteristics of mysticism as noetic and ineffable. Consequently, an extended definition (...) is put forth to characterize mysticism as the transcendence of perceived reality and the transformation of the perceiver. Within this proposed model, four layers of mysticism are delineated. Monistic Mysticism is characterized by the perception of oneness in all existence and the dissolution of selfhood, exemplified by perennialist mystical unity. Nondualistic Mysticism involves the recognition of a higher reality beyond the mundane world and the subjugation of the ego to an idealized divine, exemplified by religious experiences. Dualistic Mysticism encompasses a world of spirits in contrast to human reality, where the self detaches from and interacts with spiritual beings, exemplified by psychedelic experiences and spiritism. Pluralistic Mysticism entails numerous coexisting realities, and the self is understood to have many facets and boundless potentials, exemplified by psychic phenomena and non-physicalism. This expanded framework broadens the scope of mysticism and makes it a versatile tool for studying a wide range of human experiences under a unified framework. (shrink)

A new characterization of tabularity in tense logic is established, namely, a tense logic L is tabular if and only if $\mathsf {tab}_n^T\in L$ for some $n\geq 1$. Two characterization theorems for the Post-completeness in tabular tense logics are given. Furthermore, a characterization of the Post-completeness in the lattice of all tense logics is established. Post numbers of some tense logics are shown.

​This book focuses on the formation of human social consciousness and develops a naturalist approach to social normativity. Beginning from Marx's uncompleted concept of social consciousness, the book retrospects the studies about collective intentionality in the area of philosophy of mind and social ontology. Specifically, a reinterpretation of social consciousness with respect to collective intentionality can offer us a new, naturalistic approach to the social formation and normativity. According to the naturalistic approach, we can discern the inner structure of social (...) consciousness as a systematic pattern of Intentionality. Social consciousness involves three levels of development: subjective, objective and absolute. With this new pattern of social consciousness, the “naturalism” of the young Karl Marx can be revived. And by grasping the most essential ability of human Intentionality as the source of social formation, it also makes an interdisciplinary study of social philosophy and philosophy of mind possible. (shrink)

Why is education in the open society not open? Why is this option not even considered in the debate over which education is most suited for the open society? Many consider such an option irresponsible. What, then, are the minimal responsibilities of education? The present volume raises these questions and many more. It is a book we have been waiting for. It offers a rare combination of two seemingly opposite, unyielding attitudes: critical and friendly. Dr. Yehezkely applies a rigorous fallibilist-critical (...) approach to issues regarding contemporary education. His diagnosis is that the source of our trouble is the closed undemocratic character of education, which causes education to become, in effect, a fifth column in the open democratic society. Following Popper, he concedes that democracy is every bit as flawed and as problematic as its enemies accuse it of being, particularly in education; still it is our only hope, since open responsible debate of vital problems cannot do without it. Democracy is risky: yet its absence guarantees failure, especially in closed undemocratic education, even when inspired by the most progressive ideas extant, charged with tremendous good will, and executed with selfless love and devotion. Kibbutz education is a case in point. (shrink)

Gratitude, the proper or fitting response to benevolence, has often been conceptualized as a virtue—a temporally stable disposition to perceive, think, feel, and act in certain characteristic ways in certain situations. Many accounts of gratitude as a virtue, however, have not analyzed this disposition accurately, and as a result, they have not revealed the rich variety of ways in which someone can fail to be a grateful person. In this paper, I articulate an account of the virtue of gratitude, and (...) I use this account to explore various vices that can manifest in its absence. (shrink)

Gratitude is the proper or called-for response in a beneficiary to benefits or beneficence from a benefactor. It is a topic of interest in normative ethics, moral psychology, and political philosophy, and may have implications for metaethics as well. Despite its commonness in everyday life, there is substantive disagreement among philosophers over the nature of gratitude and its connection to other philosophical concepts. The sections of this article address five areas of debate about what gratitude is, when it is called (...) for, and what implications it has for other debates in moral philosophy and philosophy generally. (shrink)

This article adopts a minimal definition of biological usage to demonstrate that the debate over biological function encompasses two distinct dimensions: descriptive and prescriptive. In the descriptive dimension, biological usage serves as the final arbiter for evaluating different accounts of biological function. Conversely, in the prescriptive dimension, accounts are formulated despite biological usage. The main thesis of this article is that the descriptive/prescriptive distinction helps make better sense of the biological function debate from a novel perspective. This is elucidated by (...) meticulously analyzing the two dimensions and subsequently providing a global overview of the debate. (shrink)

In this article, I consider the claim that we ought to be grateful to nature and argue that this claim is unjustified. I proceed by arguing against the two most plausible lines of reasoning for the claim that we ought to be grateful to nature: 1) that nature is a fitting or appropriate object of our gratitude, and 2) that we ought to be grateful to nature insofar as gratitude to nature enhances, preserves or indicates in us the virtue of (...) gratitude, a character trait we morally ought to have. My arguments against the first line of reasoning show it to be unsound, and my arguments against the second reveal that we actually have reasons to avoid being grateful to nature. If we have reasons to treat nature well, I show, those may be rooted in the appropriateness of attitudes like praise, appreciation or compassion, but not gratitude. I conclude by highlighting several implications my arguments entail about gratitude to entities other than nature and about environmental virtues other than gratitude. (shrink)

This eagerly anticipated new book from Tony Lawson contends that economics can profit from a more explicit concern with ontology than has been its custom. By admitting that economics is not exactly a picture of health at the moment, Lawson hopes that we can move away from the bafflingly intransigent belief that economics is at its core reliant upon mathematical modelling. This maths-envy is the reason why economics is in a state of such disarray. Far from being a polemic (...) against the mainstream, this excellent new book is concerned that if economics is to be saved from itself then there must be a realistic dialogue between the classical heterodox fields. Of interest to philosophers, sociologists and social scientists as well as economists, this comprehensive, logical book is a vital contribution to an important debate. (shrink)

The social sciences often fail to examine in any systematic way the nature of their subject matter. Demonstrating that this is a central explanation of the widely acknowledged failings of the social sciences, not least of modern economics, this book sets about rectifying matters. Providing an account of the nature of social material in general, as well as of the specific natures of central components of the modern world, such as money and the corporation, Lawson also considers the implications of (...) this theory regarding possibilities for social change. Readers will gain an understanding of how social phenomena, from tables and chairs, to money and firms, and nurses and Presidents are constituted. Fundamental to Lawson's conception is a theory of community-based social positioning, whereby people and things within a community become constituted as components of emergent totalities, with actions governed by the rights and obligations of relevant members of the community. This theory isolates a set of basic principles that will offer the reader an understanding of the natures of all social phenomena. The Nature of Social Realityis for all those, academics and non-academics alike, who wish to gain a grasp on the nature of social phenomena that goes beyond the superficial. isolates a set of basic principles that will offer the reader an understanding of the natures of all social phenomena. The Nature of Social Realityis for all those, academics and non-academics alike, who wish to gain a grasp on the nature of social phenomena that goes beyond the superficial. (shrink)

In this paper we examine the pattern of conceptual change during scientific revolutions by using methods from cognitive psychology. We show that the changes characteristic of scientific revolutions, especially taxonomic changes, can occur in a continuous manner. Using the frame model of concept representation to capture structural relations within concepts and the direct links between concept and taxonomy, we develop an account of conceptual change in science that more adequately reflects the current understanding that episodes like the Copernican revolution are (...) not always abrupt. When concepts are represented by frames, the transformation from one taxonomy to another can be achieved in a piecemeal fashion not preconditioned by a crisis stage, and a new taxonomy can arise naturally out of the old frame instead of emerging separately from the existing conceptual system. This cognitive mechanism of continuous change demonstrates the constructive roles of anomaly and incommensurability in promoting the progress of science. (shrink)

Circumscribed delusional beliefs can follow brain injury. We suggest that these involve anomalous perceptual experiences created by a deficit to the person's perceptual system, and misinterpretation of these experiences due to biased reasoning. We use the Capgras delusion (the claim that one or more of one's close relatives has been replaced by an exact replica or impostor) to illustrate this argument. Our account maintains that people voicing this delusion suffer an impairment that leads to faces being perceived as drained of (...) their normal affective significance, and an additional reasoning bias that leads them to put greater weight on forming beliefs that are observationally adequate rather than beliefs that are a conservative extension of their existing stock. We show how this position can integrate issues involved in the philosophy and psychology of belief, and examine the scope for mutually beneficial interaction. (shrink)

No research explored intellectual capital about green innovation or environmental management. This study wanted to fill this research gap, and proposed a novel construct – green intellectual capital – to explore the positive relationship between green intellectual capital and competitive advantages of firms. The empirical results of this study showed that the three types of green intellectual capital – green human capital, green structural capital, and green relational capital – had positive effects on competitive advantages of firms. Moreover, this study (...) found that green relational capital was the most common among these three types of green intellectual capital, and the three types of green intellectual capital of Medium & Small Enterprises (SMEs) were all significantly less than those of large enterprises in the information and electronics industry in Taiwan. In sum, companies investing many resources and efforts in green intellectual capital could not only meet the trends of strict international environmental regulations and popular environmental consciousness of consumers, but also eventually obtain corporate competitive advantages. (shrink)

No research explored intellectual capital about green innovation or environmental management. This study wanted to fill this research gap, and proposed a novel construct - green intellectual capital - to explore the positive relationship between green intellectual capital and competitive advantages of firms. The empirical results of this study showed that the three types of green intellectual capital - green human capital, green structural capital, and green relational capital - had positive effects on competitive advantages of firms. Moreover, this study (...) found that green relational capital was the most common among these three types of green intellectual capital, and the three types of green intellectual capital of Medium & Small Enterprises were all significantly less than those of large enterprises in the information and electronics industry in Taiwan. In sum, companies investing many resources and efforts in green intellectual capital could not only meet the trends of strict international environmental regulations and popular environmental consciousness of consumers, but also eventually obtain corporate competitive advantages. (shrink)

Circumscribed delusional beliefs can follow brain injury. We suggest that these involve anomalous perceptual experiences created by a deficit to the person's perceptual system, and misinterpretation of these experiences due to biased reasoning. We use the Capgras delusion (the claim that one or more of one's close relatives has been replaced by an exact replica or impostor) to illustrate this argument. Our account maintains that people voicing this delusion suffer an impairment that leads to faces being perceived as drained of (...) their normal affective significance, and an additional reasoning bias that leads them to put greater weight on forming beliefs that are observationally adequate rather than beliefs that are a conservative extension of their existing stock. We show how this position can integrate issues involved in the philosophy and psychology of belief, and examine the scope for mutually beneficial interaction. (shrink)

Human behavior depends on the ability to effectively introspect about our performance. For simple perceptual decisions, this introspective or metacognitive ability varies substantially across individuals and is correlated with the structure of focal areas in prefrontal cortex. This raises the possibility that the ability to introspect about different perceptual decisions might be mediated by a common cognitive process. To test this hypothesis, we examined whether inter-individual differences in metacognitive ability were correlated across two different perceptual tasks where individuals made judgments (...) about different and unrelated visual stimulus properties. We found that inter-individual differences were strongly correlated between the two tasks for metacognitive ability but not objective performance. Such stability of an individual’s metacognitive ability across different perceptual tasks indicates a general mechanism supporting metacognition independent of the specific task. (shrink)