‘The independence of auditors is primarily an issue of perception and communication’. The author is Professor of Auditing at Maastricht Accounting and Auditing Research Center University of Limburg, and University of Amsterdam; and a partner of Coopers & Lybrand Dijker Van Dien Accountants, Amsterdam. He wishes to express his thanks to Gijs Bak, Tony Bingham, John Hegarty, Wim Moleveld, David Pimm and Arno de Schepper for their valuable comments.

Professor Toynbee observes in his Study of History that as he walked down Whitehall one day in the spring of 1918, and passed the Board of Education offices which had been commandeered for a new department of the War Office, “improvised in order to make an intensive study of trench warfare,” he found himself repeating the passage from St. Matthew's Gospel.

First Published in 1999. Routledge is an imprint of Taylor & Francis, an informa company.

"The terrain of the self is vast," notes renowned psychiatrist Arnold Ludwig, "parts known, parts impenetrable, and parts unexplored." How do we construct a sense of ourselves? How can a self reflect upon itself or deceive itself? Is all personal identity plagiarized? Is a "true" or "authentic" self even possible? Is it possible to really "know" someone else or ourselves for that matter? To answer these and many other intriguing questions, Ludwig takes a unique approach, examining the art of (...) biography for the insights it can give us into the construction of the self. In The Biography of the Self, he takes readers on an intriguing tour of the biographer's art, revealing how much this can tell us about ourselves. Drawing on in-depth interviews with twenty-one of our most esteemed biographers--writers such as David McCullough (the biographer of Truman and Theodore Roosevelt), Wallace Stegner (John Wesley Powell), Gloria Steinem (Marilyn Monroe), Leon Edel (Henry James), Peter Gay (Freud), Diane Middlebrook (Anne Sexton), and many others--and interweaving fascinating observations of his own practice, Ludwig takes us through the labyrinthine hall of mirrors we term the self and shows us how malleable, elusive, and paradoxical it can be. In chapters such as "The 'Real' Marilyn," "Psychoanalyzing Freud," "How Did Hitler Live With Himself?" and "What Madness Reveals," we sit in as biographers talk not only about their work, but about their subjects (Allan Bullock on Hitler and Stalin, for instance, or Arnold Rampersad on Langston Hughes) and how their subjects saw themselves. Ludwig describes how biographers must impose a narrative structure on their subjects' lives to create order out of a mass of often contradictory views, baffling behavior, and inconsistent self-representations, much in the same way that psychotherapists try to foster self-awareness and understanding in their patients. In his concluding chapter, Ludwig introduces a new concept--biographical freedom--which brilliantly reconciles free will and determinism. We can, he asserts, become biographers of ourselves. Like the biographer, we are constrained to consider all the available facts of our lives--the personal experiences, cultural forces, and predetermined scripts that shape us--but we remain free to interpret, emphasize, and fashion these givens into a cohesive and meaningful narrative of our own choosing. This thought-provoking volume offers not only a wide-ranging and informative commentary on the biographer's art, but also a highly original theory of the self. Readers interested in biography and in the lives of others will come away with a new sense of what it means to be a "person" and, in particular, who they are. (shrink)

When taken too far, certain well-intentioned ethical guidelines can become transformed into artificial boundaries that serve as destructive prohibitions and thereby undermine clinical effectiveness. Rigid roles and strict codified rules of conduct between therapist and client can obstruct a clinician's artistry. Those anxious conformists who go entirely by the book, and who live in constant fear of malpractice suits, are unlikely to prove significantly helpful to a broad array of clients. It is my contention that one of the worst professional/ethical (...) violations is to permit current risk-management principles to take precedence over humane interventions. (shrink)

Perfect for students with no background in logic or philosophy, Simple Formal Logic provides a full system of logic adequate to handle everyday and philosophical reasoning. By keeping out artificial techniques that aren’t natural to our everyday thinking process, Simple Formal Logic trains students to think through formal logical arguments for themselves, ingraining in them the habits of sound reasoning. Simple Formal Logic features: a companion website with abundant exercise worksheets, study supplements (including flashcards for symbolizations and for deduction rules), (...) and instructor’s manual two levels of exercises for beginning and more advanced students a glossary of terms, abbreviations and symbols. This book arose out of a popular course that the author has taught to all types of undergraduate students at Loyola University Chicago. He teaches formal logic without the artificial methods–methods that often seek to solve farfetched logical problems without any connection to everyday and philosophical argumentation. The result is a book that teaches easy and more intuitive ways of grappling with formal logic–and is intended as a rigorous yet easy-to-follow first course in logical thinking for philosophy majors and non-philosophy majors alike. (shrink)

This article applies the Kantian doctrine of respect for persons to the problem of sweatshops. We argue that multinational enterprises are properly regarded as responsible for the practices of their subcontractors and suppliers. We then argue that multinationalenterprises have the following duties in their off-shore manufacturing facilities: to ensure that local labor laws are followed; to refrain from coercion; to meet minimum safety standards; and to provide a living wage for employees. Finally, we consider and reply to the objection that (...) improving health and safety conditions and providing a living wage will cause greater harm than good. (shrink)

Imagine that you and a duplicate of yourself are lying unconscious, next to each other, about to undergo a complete step-by-step exchange of bits of your bodies. It certainly seems that at no stage in this exchange of bits will you have thereby switched places with your duplicate. Yet it also seems that the end-result, with all the bits exchanged, will be essentially that of the two of you having switched places. Where will you awaken? I claim that one and (...) the same person possesses both bodies, occupies both places and will experience both awakenings, just as a person whose brain has been bisected must at once experience both of the unconnected fields of awareness, even though each of these will falsely appear to him as the entirety of his experience. I also claim that the more usual apparent boundaries of persons are as illusory as those in brain bisection; personal identity remains unchanged through any variation or multiplication of body or mind. In all conscious life there is only one person - I - whose existence depends merely on the presence of a quality that is inherent in all experience - its quality of being mine, the simple immediacy of it for whatever is having experience. One powerful argument for this is statistical: on the ordinary view of personhood it is an incredible coincidence for you (though not for others) that out of 200,000,000 sperm cells the very one required on each occasion for your future existence was first to the egg in each of the begettings of yourself and all your ancestors. The only view that does not make your existence incredible, and that is not therefore (from your perspective) an incredible view, is that any conscious being would necessarily have been you anyway. It is a consequence that self-interest should extend to all conscious organisms. (shrink)

From social media to search engines to Wikipedia, the internet is thoroughly embedded in how we produce, locate, and share knowledge around the world. Who Should We Be Online? provides an account of online knowledge that takes seriously the role of sexist, racist, transphobic, colonial, and capitalist forms of oppression. Frost-Arnold argues against analyzing internet users as a collection of identical generic people with smartphones. The novel epistemology developed in this book recognizes that we are differently embodied beings interacting (...) within systems of dominance. Our social identities and global inequalities shape who we are, who we can be online, and what we know. Tackling problems of online content moderation, fake news, and hoaxes, Frost-Arnold shows that oppressive online structures and practices help fuel ignorance. But she also reveals how the internet provides opportunities for marginalized people and activists to share knowledge online. Drawing on feminist accounts of objectivity, veritistic social epistemology, epistemologies of ignorance, virtue epistemology, and the epistemic injustice literature, this book argues for a social epistemology that values truth and objectivity, while recognizing that inequalities shape our collective ability to attain these goals. Timely and interdisciplinary, Who Should We Be Online? weaves together internet studies scholarship from across the humanities, social sciences, and computer science. Presenting case studies of moderators, imposters, tricksters, fakers, and lurkers, this book both explains the problems with our current internet ecosystem and imagines liberatory online futures. (shrink)

In this book, Arnold Davidson elaborates a method for considering the history of concepts and the nature of scientific knowledge, a method he calls "historical epistemology." He applies this to the history of sexuality, with consequences for our understanding of desire, abnormality, and sexuality.

First published in 1999. Routledge is an imprint of Taylor & Francis, an informa company.

Most people will agree that if my brain were made to have within it precisely the same pattern of activity that is in it now but through artificial means, as in its being fed all its stimulation through electrodes as it sits in a vat, an experience would result for me that would be subjectively indistinguishable from that I am now having. In ‘The Story of a Brain’ I ask whether the same subjective experience would be maintained in variations like (...) these: The hemispheres are in different vats but interacting with each other through radio transmission. Smaller chunks - and eventually the individual neurons - are interacting in this way. The hemispheres or the smaller chunks undergo internally the same pattern of activity but without interacting with each other. (shrink)

During the academic year 1940-1941, several giants of analytic philosophy congregated at Harvard, holding regular private meetings, with Carnap, Tarski, and Quine. Carnap, Tarski, and Quine at Harvard allows the reader to act as a fly on the wall for their conversations. Carnap took detailed notes during his year at Harvard. This book includes both a German transcription of these shorthand notes and an English translation in the appendix section. Carnap’s notes cover a wide range of topics, but surprisingly, the (...) most prominent question is: If the number of physical items in the universe is finite, what form should scientific discourse take? This question is closely connected to an abiding philosophical problem: What is the relationship between the logico-mathematical realm and the material realm? Carnap, Tarski, and Quine’s attempts to answer this question involve issues central to philosophy today.This book focuses on three such issues: nominalism, the unity of science, and analyticity. In short, the book reconstructs the lines of argument represented in these Harvard discussions, discusses their historical significance (especially Quine’s break from Carnap), and relates them when possible to contemporary treatments of these issues. (shrink)

Dieses Buch ist ein Klassiker der philosophischen Anthropologie und Arnold Gehlens wichtigstes Buch. Es fasst Gehlens Modell vom Menschen als eines auf Handlung und kulturelle Kompensation angewiesenen und sich damit eigentatig von der ihn bedrohenden Umwelt entlastenden "Mangelwesens" gultig zusammen. Auch wurde in "Der Mensch" 1950 erstmals Gehlens Institutionenlehre skizziert, die er aus der Revision seiner ursprunglichen Theorie "oberster Fuhrungssysteme" entwickelte. Gehlens Hauptwerk war "ohne Zweifel der fortgeschrittenste Versuch, die Philosophische Anthropologie an die Erkenntnisse empirischer Disziplinen zu binden". Diese (...) Ausgabe bringt die textkritische Edition der Kritischen Gesamtausgabe mit dem Text der 4. Auflage von 1950, der die letzte tiefgreifende Umarbeitung darstellt, die Gehlen an dem erstmals 1940 erschienenen Text vornahm. (shrink)

"These sixteen essays by Arnold Isenberg "bring wide-ranging connoiseurship, intricate analysis, and epigrammatic literacy to bear on a number of glib and fuzzy oppositions between form and content, description and interpretation, ...

I argue that a certain type of naturalist should not accept a prominent version of the no-miracles argument (NMA). First, scientists (usually) do not accept explanations whose explanans-statements neither generate novel predictions nor unify apparently disparate established claims. Second, scientific realism (as it appears in the NMA) is an explanans that makes no new predictions and fails to unify disparate established claims. Third, many proponents of the NMA explicitly adopt a naturalism that forbids philosophy of science from using any methods (...) not employed by science itself. Therefore, such naturalistic philosophers of science should not accept the version of scientific realism that appears in the NMA. (shrink)

Public health agencies regularly survey randomly selected anonymous students to track drug use, sexual activities, and other risk behaviors. Students are unidentifiable, but a recent project that i...

I critically examine Nietzsche’s argument in The Will to Power that all the detailed events of the world are repeating infinite times (on account of the merely finite possible arrangements of forces that constitute the world and the inevitability with which any arrangement of force must bring about its successors). Nietzsche celebrated this recurrence because of the power of belief in it to bring about a revaluation of values focused wholly on the value of one’s endlessly repeating life. Belief in (...) recurrence would bring joy to those who had achieved excellence in this life and crush those who had not. I point out, however, that this significance of recurrence must be spoiled by the consideration that within each of the long cycles of recurrence there would have to be, as well, countless variations of this life. And I consider the issue of personal identity within such recurrences. Is it the same person or merely resembling but distinct persons in the recurrences or the variations? If it is the same person in precise recurrences, should the subjectively identical experience be thought of as really additional for that person? (shrink)

I provide an account of the cognitive attitude of trust that explains the role trust plays in the planning of rational agents. Many authors have dismissed choosing to trust as either impossible or irrational; however, this fails to account for the role of trust in practical reasoning. A can have therapeutic, coping, or corrective reasons to trust B to ${\phi}$ , even in the absence of evidence that B will ${\phi}$ . One can choose to engage in therapeutic trust to (...) inspire trustworthiness, coping trust to simplify one’s planning, or corrective trust to avoid doing a testimonial injustice. To accommodate such types of trust, without accepting doxastic voluntarism, requires an account of the cognitive attitude of trust broader than belief alone. I argue that trust involves taking the proposition that someone will do something as a premise in one’s practical reasoning, which can be a matter of believing or accepting the proposition. I defend this account against objections that it (i) provides insufficient rational constraints on trust, (ii) conflates trust and pretense of trust, and (iii) cannot account for the rationality of back-up planning. (shrink)

For most people the city, particularly the industrial city, is the antithesis of the aesthetic. While there may be sections that have their charm, trucks and automobiles have conquered the urban streets and pedestrians scurry before them like vanquished before a victor. Gardens and parks are occasional oases amidst the stone desert of concrete and asphalt, but the dominating features of urban experience remain mechanical and electronic noise, trash, monolithic skyscrapers, and moving vehicles. The personal and intimate are swallowed up (...) in mass structure and mass culture. And the human place—precarious and threatened. (shrink)

Gehlen's core idea in Man is that humans have unique properties which distinguish them from all other species: 1. world-openness, a concept originally coined by Max Scheler, which describes the ability of humans to adapt to various environments (as contrasted with animals, which can only survive in environments which match their evolutionary specialisation). This gives us 2. the ability to shape our environment according to our intentions, and it comprises a view of language as a way of acting (Gehlen was (...) one of the first proponents of speech act theory), Human beings are also marked 3. by an excess of impulses and by 4. the ability of self-control. These properties allow us (again in contrast to all other animals) 5. to create our own (for example cultural) environments. Gehlen's philosophy has influenced many contemporary German thinkers in a range of disciplines, including Peter L. Berger, Thomas Luckmann and Niklas Luhmann in sociology, and Hans Blumenberg in philosophy. (shrink)

Arnold Come draws on Kierkegaard's major works, journals, and papers to reveal the humanist dimensions of his thought, highlighting the importance of the self as the central theme of all his writings.

" In Imagination and the Meaningful Brain, psychoanalyst Arnold Modell claims that subjective human experience must be included in any scientific...

Since anonymous agents can spread misinformation with impunity, many people advocate for greater accountability for internet speech. This paper provides a veritistic argument that accountability mechanisms can cause significant epistemic problems for internet encyclopedias and social media communities. I show that accountability mechanisms can undermine both the dissemination of true beliefs and the detection of error. Drawing on social psychology and behavioral economics, I suggest alternative mechanisms for increasing the trustworthiness of internet communication.

Without access to Michel Foucault’s courses, it was extremely difficult to understand his reorientation from an analysis of the strategies and tactics of power immanent in the modern discourse on sexuality (1976) to an analysis of the ancient forms and modalities of relation to oneself by which one constituted oneself as a moral subject of sexual conduct (1984). In short, Foucault’s passage from the political to the ethical dimension of sexuality seemed sudden and inexplicable. Moreover, it was clear from his (...) published essays and interviews that this displacement of focus had consequences far beyond the specific domain of the history of sexuality. Security, Territory, Population (Foucault, 2007) contains a conceptual hinge, a key concept, that allows us to link together the political and ethical axes of Foucault’s thought. Indeed, it is Foucault’s analysis of the notions of conduct and counter-conduct in his lecture of 1 March 1978 that seems to me to constitute one of the richest and most brilliant moments in the entire course. It is astonishing, and of profound significance, that the autonomous sphere of conduct has been more or less invisible in the history of modern (as opposed to ancient) moral and political philosophy. This article argues that a new attention should be given to this notion, both in Foucault’s work and more generally. (shrink)

The idea that simplicity matters in science is as old as science itself, with the much cited example of Ockham's Razor, 'entia non sunt multiplicanda praeter necessitatem': entities are not to be multiplied beyond necessity. A problem with Ockham's razor is that nearly everybody seems to accept it, but few are able to define its exact meaning and to make it operational in a non-arbitrary way. Using a multidisciplinary perspective including philosophers, mathematicians, econometricians and economists, this 2002 monograph examines simplicity (...) by asking six questions: what is meant by simplicity? How is simplicity measured? Is there an optimum trade-off between simplicity and goodness-of-fit? What is the relation between simplicity and empirical modelling? What is the relation between simplicity and prediction? What is the connection between simplicity and convenience? The book concludes with reflections on simplicity by Nobel Laureates in Economics. (shrink)

In this essay I enter into a recently published debate between Stephen Schiffer and Jerry Fodor concerning whether adequate sense can be made of the ceteris paribus conditions in special science laws, much of their focus being on the case of putative psychological laws. Schiffer argues that adequate sense cannot be made of ceteris paribus clauses, while Fodor attempts to overcome Schiffer's arguments, in defense of special science laws. More recently, Peter Mott has attempted to show that Fodor's response to (...) Schiffer fails, and furthermore that further study shows that the logical framework in which Schiffer and Fodor address their issue is susceptible to inconsistency.In this essay I argue that adequate sense can be made of ceteris paribus conditions. Against Mott, I argue that recent work in the model theory of non-monotonic logic indicates how his problem involving logical inconsistencies can be overcome. Against Schiffer, I argue that the claims that he makes against ceteris paribus clauses would lead to a fatal skepticism concerning indefinitely many of the claims we make about the world (and indeed that his claims would be destructive of the view of the special sciences that Schiffer himself presents in his paper), and that the semantical considerations from non-monotonic logic that I present provide a suitable framework for dealing with his complaints. Thus I come out on the whole on Fodor's side of this debate, although for my own reasons, as I argue against much of Fodor's own argumentation. (shrink)

The idea that simplicity matters in science is as old as science itself, with the much cited example of Ockham's Razor, 'entia non sunt multiplicanda praeter necessitatem': entities are not to be multiplied beyond necessity. A problem with Ockham's razor is that nearly everybody seems to accept it, but few are able to define its exact meaning and to make it operational in a non-arbitrary way. Using a multidisciplinary perspective including philosophers, mathematicians, econometricians and economists, this 2002 monograph examines simplicity (...) by asking six questions: what is meant by simplicity? How is simplicity measured? Is there an optimum trade-off between simplicity and goodness-of-fit? What is the relation between simplicity and empirical modelling? What is the relation between simplicity and prediction? What is the connection between simplicity and convenience? The book concludes with reflections on simplicity by Nobel Laureates in Economics. (shrink)

A thoughtful meditation on the role of meaning and purpose in the development of technology.

Modern scientific knowledge is increasingly collaborative. Much analysis in social epistemology models scientists as self-interested agents motivated by external inducements and sanctions. However, less research exists on the epistemic import of scientists’ moral concern for their colleagues. I argue that scientists’ trust in their colleagues’ moral motivations is a key component of the rationality of collaboration. On the prevailing account, trust is a matter of mere reliance on the self-interest of one’s colleagues. That is, scientists merely rely on external compulsion (...) to motivate self-interested colleagues to be trustworthy collaborators. I show that this self-interest account has significant limitations. First, it cannot fully account for trust by relatively powerless scientists. Second, reliance on self-interest can be self-defeating. For each limitation, I show that moral trust can bridge the gap—when members of the scientific community cannot rely on the self-interest of their colleagues, they rationally place trust in the moral motivations of their colleagues. Case studies of mid-twentieth-century industrial laboratories and exploitation of junior scientists show that such moral trust justifies collaboration when mere reliance on the self-interest of colleagues would be irrational. Thus, this paper provides a more complete and realistic account of the rationality of scientific collaboration. (shrink)

Aesthetics: Music and ideas. Formalism. Perception, meaning, and the subject matter of art. The technical factor in art. The aesthetic function of language. The problem of belief. On defining metaphor.--Criticism: Cordelia absent. A poem by Frost and some principles of criticism. Critical communication. "Pretentious" as an aesthetic predicate. Superlatives. Some problems of interpretation.--Ethics and moral psychology: Natural pride and natural shame. Deontology and the ethics of lying. Ethical and aesthetic criticism.--Appendices.--A. Analytical philosophy and the study of art.--B. Notebooks and letters.