In the Chinese stock market, special treatment (ST) firms are the firms listed as facing imminent danger of delisting, unless they return to profitability after reporting two consecutive annual losses. Some ST firms voluntarily pay substantial fees to their external auditors to conduct interim audits, which are not required by regulations. In this study, we investigate and find that ST firms that pay for voluntary interim audits report greater discretionary accrued earnings, higher non-operating earnings, and higher returns on assets in (...) ensuing annual reports. As a result, these firms are more likely to return to profitability and reduce their delisting risk. Our results, which contribute to the current debate on auditor independence, appear to be consistent with the possibility that ST firms “buy” external auditors’ cooperation to manipulate earnings when faced with the threat of delisting. (shrink)

BackgroundIn the Canadian Alliance for Healthy Hearts and Minds (CAHHM) cohort, participants underwent magnetic resonance imaging (MRI) of the brain, heart, and abdomen, that generated incidental findings (IFs). The approach to managing these unexpected results remain a complex issue. Our objectives were to describe the CAHHM policy for the management of IFs, to understand the impact of disclosing IFs to healthy research participants, and to reflect on the ethical obligations of researchers in future MRI studies.MethodsBetween 2013 and 2019, 8252 participants (...) (mean age 58 ± 9 years, 54% women) were recruited with a follow-up questionnaire administered to 909 participants (40% response rate) at 1-year. The CAHHM policy followed a restricted approach, whereby routine feedback on IFs was not provided. Only IFs of severe structural abnormalities were reported.ResultsSevere structural abnormalities occurred in 8.3% (95% confidence interval 7.7–8.9%) of participants, with the highest proportions found in the brain (4.2%) and abdomen (3.1%). The majority of participants (97%) informed of an IF reported no change in quality of life, with 3% of participants reporting that the knowledge of an IF negatively impacted their quality of life. Furthermore, 50% reported increased stress in learning about an IF, and in 95%, the discovery of an IF did not adversely impact his/her life insurance policy. Most participants (90%) would enrol in the study again and perceived the MRI scan to be beneficial, regardless of whether they were informed of IFs. While the implications of a restricted approach to IF management was perceived to be mostly positive, a degree of diagnostic misconception was present amongst participants, indicating the importance of a more thorough consent process to support participant autonomy.ConclusionThe management of IFs from research MRI scans remain a challenging issue, as participants may experience stress and a reduced quality of life when IFs are disclosed. The restricted approach to IF management in CAHHM demonstrated a fair fulfillment of the overarching ethical principles of respect for autonomy, concern for wellbeing, and justice. The approach outlined in the CAHHM policy may serve as a framework for future research studies.Clinical trial registrationhttps://clinicaltrials.gov/ct2/show/nct02220582. (shrink)

There have been many readings of Mead's work, and this paper proposes yet another: Mead, theorist of the social act. It is argued that Mead's core theory of the social act has been neglected, and that without this theory, the concept of taking the attitude of the other is inexplicable and the contemporary relevance of the concept of the significant symbol is obfuscated. The paper traces the development of the social act out of Dewey's theory of the act. According to (...) Mead, Dewey's theory does not sufficiently account for consciousness. Grappling with this problematic leads Mead to several key ideas, which culminate in his theory of the social act. The social act and taking the attitude of the other are then illustrated by the analysis of a game of football. The interpretation presented has two novel aspects: first, symbolisation arises not simply through self taking the attitude of the other, but through the pairing of this attitude with the complementary attitude in self; second, self is able to take the attitude of the other to the extent that self has in actuality or in imagination previously been in the social position of the other. From this standpoint the key issue is how the attitude of self and other become integrated. New directions for empirical research, aimed at advancing this question are outlined. Finally, the paper shows how the social act can contribute to our contemporary concerns about the nature of the symbolic. (shrink)

Recent work indicates that there are distinct response habituation mechanisms that can be recruited by different stimulation rates and that can underlie different components (e.g., the duration or speed) of a single behavioral response. These findings raise the question: why is “the simplest form of learning” so complicated mechanistically? Beyond evolutionary selection for robustness of plasticity in learning to ignore, it is proposed in this article that multiple mechanisms of habituation have evolved to streamline shifts in ongoing behavioral strategy. Then, (...) speculations are offered regarding the implications of this reconceptualization of habituation for approaching the analysis of mechanisms of more complex forms of learning and memory. (shrink)

The theme of the paper is that what is true cannot be false and conversely. This position was anticipated by Aristotle in De Interpretatione and by G. H. von Wright. The latter calls it “a truth of the logic of relative modalities.”Aristotle has been taken to task by Susan Haack and others for arguing fallaciously from the Principle of Bivalence, that every statement is either true or false, to fatalism. The implication holds, but we show that it is unreasonable to (...) assume that Aristotle grounded his argument on this implication rather than on what we call the force of truth. (shrink)

The theme of the paper is that what is true cannot be false and conversely. This position was anticipated by Aristotle in De Interpretatione and by G. H. von Wright. The latter calls it “a truth of the logic of relative modalities.”Aristotle has been taken to task by Susan Haack and others for arguing fallaciously from the Principle of Bivalence, that every statement is either true or false, to fatalism. The implication holds, but we show that it is unreasonable to (...) assume that Aristotle grounded his argument on this implication rather than on what we call the force of truth. (shrink)

Inhaltsverzeichnis/Contents: H.G. CALLAWAY: Open Transcendentalism and the Normative Character of Methodology. Roger F. GIBSON: Two Conceptions of Philosophy. Jürg FREUDIGER: Quine und die Unterdeterminiertheit empirischer Theorien. David PEARS: The Ego and the Eye: Wittgenstein's Use of an Analogy. Guido KÜNG: Welterkennen und Textinterpretation bei Roman Ingarden und Nelson Goodman. Barry SMITH: Putting the World Back into Semantics. Herbert STACHOWIAK: Offen für Ophelia? Paul GOCHET & Michel KEFER: Henri Lauener's Open Transcendentalism. Rudolf HALLER: Zum Problem des Relativismus in der Philosophie. Andreas (...) GRAESER: Analytic Philosophy and Hermeneutic Philosophy. Toward Reunion in Philosophy? Avrum STROLL: That Puzzle We Call the Mind. Wolfgang RÖD: Humes Skeptizismus als Entwurf eines neuen philosophischen Paradigmas. Henry E. ALLISON: Apperception and Analyticity in the B-Deduction. Peter SIMONS: Who's Afraid of Higher-Order Logic? Wilhelm K. ESSLER: Gorgias hat Recht! Alex BURRI: Relativismus, Realismus, Mathematik. (shrink)

The present article examines if the principle of freedom of the high seas as formulated by Hugo de Groot still plays a significant role in international law. The article starts from an analysis of De Groot's ideas on the law of the sea and then turns to the freedom of the high seas in the modern law of the sea. In both cases, the legal framework is assessed against the background of the activities that require regulation. Freedom of the high (...) seas, although it has lost ground to other ordering principles, remains significant at the level of principles. However, at the level of designing an effective regime for current problems in oceans management, which to a large extent are caused by deficiencies in the enforcement scheme implicit in freedom of the high seas, the writings of De Groot, in whose time those activities did not require any significant measure of international coordination and cooperation, offer little assistance. (shrink)

A publicação de 2007, Homo Sacer II, 2, Il Regno e la Gloria, constitui marco na obra agambenana. Por um lado, o projeto Homo Sacer, que tinha por objetivo a genealogia do poder político, ascende a nova e decisiva dimensão: desvela o paradigma da teologia econômica, que permite explicar com maior precisão a articulação entre o reino e o governo, e os alcances do diagnóstico biopolítico. Por outro, Agamben crê haver encontrado nesse livro o arcano do poder: a glória. A (...) concepção da política como administração, ὀιχονομία, governo no qual a onipresença da economia expande-se por todos os aspectos da vida social é índice do movimento que alcança na glória sua máxima expressão. (shrink)

A model for the ideal state includes discussions of the nature and application of justice, the role of the philosopher in society, the goals of education, and the effects of art upon character.

In "Realism and Reason" Hilary Putnam has offered an apparently strong argument that the position of metaphysical realism provides an incoherent model of the relation of a correct scientific theory to the world. However, although Putnam's attack upon the notion of the "intended" interpretation of a scientific theory is sound, it is shown here that realism may be formulated in such a way that the realist need make no appeal to any "intended" interpretation of such a theory. Consequently, it can (...) be shown that realism is immune to Putnam's criticism and that attempts at reformulating this criticism are not likely to meet with success. (shrink)

The influence of Nazism on German culture was a key concern for many Anglo-American writers, who struggled to reconcile the many contributions of Germany to European civilization, with the barbarity of the new regime. In _German Literature Through Nazi Eyes_, H.G. Atkins gives an account of how the Nazis undertook a re-evaluation of German literature, making it sub-ordinate to their own interests. All reference to Jewish writers and influence was virtually eliminated, and key writers such as Goethe and Lessing were (...) re-interpreted. What was left was a military history that was avowedly militant and propagandist. (shrink)