Over the past decade, a number of accounting and financial reporting frauds have led to lost stock wealth, destroyed public trust, and a worldwide recession that called for necessary reform. Regulatory responses and systemic reforms quickly followed, and we show that, while necessary, these reforms are insufficient. The purpose of this paper is to forward virtuous professionalism as a necessary path toward restoring financial reporting systems. We take the position of external observer and analyze the accounting profession over time to (...) assess what has transpired within our financial reporting systems. Our analysis reveals that the combined influence of commercialism and regulatory response has led to a systemic decline in accounting’s professional ideals and, as a result, an erosion of public trust. We then propose virtuous professionalism as a necessary process for restoring financial reporting systems based on sociological, professional, and philosophical theories. We argue that virtuous professionalism is necessary for restoring the public servant identity of the accounting professional. We conclude that efforts to restore financial reporting systems should begin with reforms that restore professional identity shaped by virtues. (shrink)

We discuss how the approach taken by regulators to address financial reporting issues has a significant influence on tone at the top. While tone must ultimately be established internally, regulators are more likely to have a positive impact on the quality of financial reporting by addressing organizational tone. A strong tone at the top should ensure that the financial reports are characterized by greater transparency and complete disclosures, and a regulator’s response will depend upon their perspective as to what motivates (...) management. A compliance-based approach, rooted in agency theory’s assumption that managers act in their own best interests, seeks to mandate desirable behavior through elevated monitoring and reduced managerial discretion. Alternatively, an empowerment-based approach rooted in stewardship theory views managers as trustworthy guardians and grants them greater discretion without burdensome external monitoring. In practice, regulations fall on a continuum between these two approaches. To illustrate the continuum between compliance and empowerment, we present three cases in financial and tax reporting and examine the outcomes of these recent regulatory responses. We then provide conclusions regarding the effectiveness of each regulation by considering how tone was influenced within organizations. (shrink)

The Problem of Perception offers two arguments against direct realism--one concerning illusion, and one concerning hallucination--that no current theory of ...

In this paper, I set out some basic elements of a deontic logic with an implementation appropriate for handling conflicting legal obligations for purposes of programming autonomous machine agents. Kantian justice demands that the prescriptive system of enforceable public laws be consistent, yet statutes or case holdings may often describe legal obligations that contradict; moreover, even fundamental constitutional rights may come into conflict. I argue that a deontic logic of the law should not try to work around such conflicts but, (...) instead, identify and expose them so that the rights and duties that generate inconsistencies in public law can be explicitly qualified and the conflicts resolved. I then argue that a credulous, non-monotonic deontic logic can describe inconsistent legal obligations while meeting Kant’s demand for consistency in the prescriptive system of public law. Finally, I propose an implementation of this logic via a modified form of “answer set programming,” which I demonstrate with some simple examples. (shrink)

A. H. Louie's More Than Life Itself is an exploratory journey in relational biology, a study of life in terms of the organization of entailment relations in living systems. This book represents a synergy of the mathematical theories of categories, lattices, and modelling, and the result is a synthetic biology that provides a characterization of life. Biology extends physics. Life is not a specialization of mechanism, but an expansive generalization of it. Organisms and machines share some common features, but organisms (...) are not machines. Life is defined by a relational closure that places it beyond the reach of physicochemical and mechanistic dogma, outside the reductionistic universe, and into the realm of impredicativity. Function dictates structure. Complexity brings forth living beings. (shrink)

This book argues for the use of nonideal theory in social ontology. The central claim is that a paradigm shift is underway in contemporary social ontology, from ideal to nonideal, and that this shift should be fully followed through. To develop and defend this central claim, the first step is to show that the key questions and central dividing lines within contemporary social ontology can be fruitfully reconstructed as a clash between two worlds, referred to as ideal and nonideal social (...) ontology. Ideal social ontology is characterized by consensus and cooperation, while nonideal social ontology is characterized by conflict and contestation. The second step is to show that, when taken together, objections to the standard model of ideal social ontology (the dominant version of ideal social ontology) imply that this model needs to be given up in favor of nonideal social ontology. In other words, we should look to nonideal rather than ideal social ontology for core concepts. The third step is to offer a positive account, called the power view, of nonideal social ontology. This account places the concept of social power at the core of a general theory of the social world and replaces the flat and narrow conception of power in ideal social ontology with a richer and more extensive conception. In addition, it rectifies a shortcoming in nonideal social ontology by attending to class, which has been notably and oddly overlooked in the literature. (shrink)

This companion is a cutting-edge primer to critical forms of the posthumanities and the feminist posthumanities, aimed at students and researchers who want to catch up with the recent theoretical developments in various fields in the humanities, such as new media studies, gender studies, cultural studies, science and technology studies, human animal studies, postcolonial critique, philosophy and environmental humanities. It contains a collection of nineteen new and original short chapters introducing influential concepts, ideas and approaches that have shaped and developed (...) new materialism, inhuman theory, critical posthumanism, feminist materialism, and posthuman philosophy. A resource for students and teachers, this comprehensive volume brings together established international scholars and emerging theorists, for timely and astute definitions of a moving target – posthuman humanities and feminist posthumanities. (shrink)

I. Ókor -- II. A középkor és a reneszánsz -- III. Az újkor.

On fundamentals of Vedanta and science; a study.

Desde la aparición, en 1927, de su obra central Ser y tiempo, Martin Heidegger ha sido y sigue siendo considerado por amplios sectores de opinión como el filósofo más importante del siglo XX. Frente a esta sobrevaloración del filósofo de los Bosques Negros, Heleno Saña procede, en su documentadísimo libro, a una crítica de la filosofía heideggeriana, intentando demostrar que está basada en una tergiversación e instrumentalización sistemáticas de la terminología y los conceptos esenciales de la filosofía clásica. El resultado (...) final de sus ejercicios hermenéuticos y sus continuos malabarismos lingüísticos, es un irracionalismo de índole claramente nihilista, por su culto implícito y explícito a la muerte. En este sentido es altamente significativo que a la biografía y a la filosofía heideggerianas pertenezcan su adhesión al nacionalsocialismo y la glorificación de Alemania como la “raza de los señores” por excelencia, tema al que Heleno Saña dedica la debida atención. Uno de los signos distintivos de este ensayo es el de la claridad con que expone sus tesis, de manera que el libro no está pensado solo para eruditos, sino para todas las personas interesadas en ampliar sus conocimientos culturales y filosóficos. (shrink)

In this paper I examine Grace A. de Laguna’s theory of universals in its historical context and in relation to contemporary debates in analytic metaphysics. I explain the central features of her theory, arguing that her theory should be classified as a form of immanent realism and as a powers ontology. I then show in what ways her theory affords a theory of modality in terms of potentialities and discuss some of its consequences along the way.

La admirable riqueza cultural y artística del Renacimiento esconde una desoladora miseria y aquella "edad de la abundancia" contrasta con una inmensa pobreza. Lejos de ser una broma o una pesadilla, la celebrada Utopía de Tomás Moro fue antes que nada un desafío insoslayable, pues proponía que ninguna sociedad merece tal nombre si tolera la miseria de un solo pobre. Rico y pobre explora la cuestión en ese libro de 1516 y en otros del escritor londinense para concluir con un (...) esbozo de su vida a la luz de la pobreza como virtud indispensable y libertadora. He aquí un hombre afortunado que no fue indiferente ante el infortunio de tantos y que vio en la humanitas la virtud por excelencia que lleva a una constante atención y cuidado del prójimo. Inspirado por un cambio de actitud en su época, así como por su fe cristiana y la mejor tradición estoica, mostró una robusta preocupación sobre el tema subrayando el valor social que debe tener toda riqueza, tanto a nivel estatal como individual, destacando la grave obligación cívica de los ricos y la necesidad que tienen todos, ricos y pobres, de empeñarse en la práctica de cierto desprendimiento y generosidad si no quieren mermar su propia humanidad y fallecer en su avaricia. La percepción de la miseria había cambiado de tal manera que su remedio ya no podía estar en una u otra limosna en plazas e iglesias, sino en la acción bien pensada y perentoria de todo gobierno que se tenga por justo. Sir Tomás Moro, privilegiado desde la cuna y seguro en su trabajo profesional, vio la pobreza de tantos como un desastre social, pero uno que, al mismo tiempo, debería llevar a todo ser humano a ver en el desprendimiento y generosidad una excelencia o virtud que alumbra la "otra" libertad, y tan íntima y valiosa que en su caso brilló aun en la prisión y ante el horror de una muerte injusta y atroz." -- Page 4 of cover. (shrink)

A. A. Long’s study of Greek notions of mind and human selfhood is anchored in questions of universal interest. What happens to us when we die? How is the mind or soul related to the body? Are we responsible for our own happiness? Can we achieve autonomy? Long shows that Greek thinkers’ modeling of the mind gave us metaphors that we still live by.

Articles on the life and works of Āraja Ālī Mātubbara, 1901-1986, Muslim philosopher and author from Bangladesh.

Commentary on the Brahmasūtra of Bādarāyaṇa, aphoristic work on Vedanta philosophy.

Puede ser hoy marxista la teoría de la cultura? -- Reproducción social y subordinación ideológica de los sujetos -- Cómo se forman las culturas populares?