The American Institute of Certified Public Accountants (AICPA) is responsible for the Code of Professional Conduct that governs the actions of CPAs. In 1988, the Code was revised by the AICPA, but a number of issues still remain unresolved or confounded by the new Code. These issues are examined in light of the profession''s stated commitment to the public good, a commitment that is discussed at length in the new Code.Specifically, this paper reviews the following issues: (1) client confidentiality and (...) whistleblowing, (2) limited liability, and (3) auditor independence. We argue that, in each of these areas, the AICPA promotes a position that is potentially harmful to the public good. (shrink)

A review of the strategic management, policy, information management, and the marketing literature reveals that many large and medium sized companies now collect and use business intelligence. The number of firms engaging in these activities is increasing rapidly.While the whys and hows of this practice have been discussed in the academic and professional literature, the ethics of intelligence gathering have not been adequately discussed in a public forum. This paper is intended to generate discussion by advancing criteria which could be (...) used as the basis for judging actions of those involved in business intelligence and for creating reasonable policies in this sensitive area of practice. (shrink)

So considered, Hume is viewed as a naturalist, whose project in the first three parts of the first book of the Treatise is to provide an account of the ...

This chapter presents an overview of the life, work, and philosophical contributions of Śāntarakṣita (c. 725–788), who is known for his synthesis of Nāgārjuna’s Madhyamaka with elements of the Dignāga-Dharmakīrti tradition of logic and epistemology. His two most important independent treatises, the Compendium of True Principles (Tattvasaṃgraha) and the Ornament of the Middle Way (Madhyamakālaṃkāra), are characterized by an emphasis on the indispensable role of rational analysis on the Buddhist path as well as serious and systematic engagement with competing Buddhist (...) and non-Buddhist schools of thought. Śāntarakṣita employs a pedagogical-rhetorical device of provisionally adopting what he deems to be successively more rational views to reject less rational ones. Using this approach, in the Ornament of the Middle Way, he recommends a gradual path to arrive at an understanding of the Madhyamaka ultimate truth by incorporating Yogācāra idealist ontology into his presentation of conventional truth. In this same text, he presents an influential iteration of the neither-one-nor-many argument for the Madhyamaka ultimate truth, the emptiness of intrinsic nature—i.e., the universal negation of ontologically independent being—leaving a lasting and significant impact on both Indian and Tibetan Madhyamaka Buddhist philosophy. (shrink)

Although only one aspect of Gotthold Ephraim Lessing's diverse oeuvre, his religious thought had a significant influence on thinkers such as Kant, Hegel, Kierkegaard, and present-day liberal Protestant theologians. His thought is particularly difficult to assess, however, because it is found largely in a series of essays, reviews, critical studies, polemical writings, and commentary on theological texts. Beyond these, his correspondence, and a few fragmentary essays unpublished during his lifetime, we have his famous drama of religious toleration, Nathan the Wise, (...) and his philosophical-historical sketch, The Education of the Human Race. In these scattered texts, Lessing challenged the full range of theological views in the Enlightenment, from Protestant orthodoxy, with its belief in Biblical inerrancy, to a radical naturalism, which rejected both the concept of a divine revelation and the historically based claims of Christianity to be one, as well as virtually everything in between. Since he refused to identify himself with any of these parties, Lessing was an enigmatic figure, and a central question from his time to today is where he stood on the issue of the truth of the Christian religion. Now back in print, and with the addition of two supplementary essays, Henry E. Allison's book argues that, despite appearances, Lessing was not merely an eclectic thinker or intellectual provocateur, but a serious philosopher of religion, who combined a basically Spinozistic conception of God with a sophisticated pluralistic conception of religious truth inspired by Leibniz. (shrink)

In "Saving One Another: Philodemus and Paul on Moral Formation in Community" Justin Reid Allison compares how the Epicurean philosopher Philodemus and the Christian apostle Paul envisioned the members of their communities helping one another to grow into moral maturity. Allison establishes that Philodemus and Paul are more similar than previously noticed in their conception and practice of moral formation in community, and that these similarities offer a critical opportunity to consider important differences between the two as well. (...) By deepening the comparison to include differences alongside similarities, and to include theological and socio-economic facets of communal moral formation, Allison shows that Philodemus and Paul uniquely shed fresh light on one another's texts when understood in comparative perspective. (shrink)

In _Speech and Phenomena,_ Jacques Derrida situates the philosophy of language in relation to logic and rhetoric, which have often been seen as irreconcilable criteria for the use and interpretations of signs. His critique of Husserl attacks the position that language is founded on logic rather than on rhetoric; instead, he claims, meaningful language is limited to expression because expression alone conveys sense. Derrida's larger project is to confront phenomenology with the tradition it has so often renounced--the tradition of Western (...) metaphysics. (shrink)

Allison Trowbridge harnesses the power of story in a series of letters to an imagined young woman wrestling with the questions that arise as she stands on the precipice of adulthood.

Is conceptual engineering feasible? Answering that question requires a theory of semantic change, which is sometimes thought elusive. Fortunately, much is known about semantic change as it occurs in the wild. While usage is chaotic and complex, changes in a word’s use can produce changes in its meaning. There are several under-appreciated empirical constraints on how meanings change that stem from the following observation: word use finely reflects equilibrium between various communicative pressures. Much of the relevant work in linguistics has (...) employed the methods of empirical pragmatics and diachronic semantics. In this way, the study of meaning change can be brought to bear on the conceptual engineer’s normative project. The picture that emerges tells against the sorts of engineering projects most likely to appeal to philosophers. Some may stand to succeed, but they have significantly different contours than the typical ones. (shrink)

La visualisation textuelle est une technique qui utilise des graphiques et des diagrammes afin d’examiner des textes sous la forme de données. Ces graphiques et diagrammes, en général, ne représentent pas les textes de manière directe, mais présentent des résultats fondés sur le nombre de mots, sur les termes en séquence, et ainsi de suite. Cette technique peut révéler des mots-clés importants, donner un aperçu du contenu textuel, faire émerger des tendances récurrentes dans un seul texte ou à travers un (...) corpus. Cet article décrit les avancées récentes de ce champ de recherche et les expériences menées avec ces nouveaux outils pour le Grub Street Project, lesquelles consistent à générer des visualisations de textes du dix-huitième siècle, en portant notamment une attention particulière aux rapports spatiaux entre les mots et les entités dans les documents originaux. En guise d’exemple, deux études de cas sont abordées : The London Spy Compleat, in Eighteen Parts d’Edward Ward (1703) et The Dunciad. With Notes Variorum d’Alexander Pope (1729). (shrink)

Recently, bioethicists and the UNCRPD have advocated for supported medical decision-making on behalf of patients with intellectual disabilities. But what does supported decision-making really entail? One compelling framework is Anita Silvers and Leslie Francis’ mental prosthesis account, which envisions supported decision-making as a process in which trustees act as mere appendages for the patient’s will; the trustee provides the cognitive tools the patient requires to realize her conception of her own good. We argue that supported decision-making would be better understood (...) as a collaborative process, giving patients with intellectual disabilities the opportunity to make decisions in a respectful relationship with trusted others. We offer an alternative account of supported decision-making where the primary constraint is to protect the patient from domination by the trustee. This is advantageous in its preservation of the prospects for genuine collaboration, for the mental prosthesis approach ultimately reinforces a problematic ideal of isolated patient self-determination. (shrink)

Dharmakīrti’s (c. seventh century) Examination of Relations (Sambandhaparīkṣā) is unique in the Indian Buddhist canon for its being the only extant root text devoted entirely to the topic of the ontological status of relations. But the core thesis of this treatise—that relations are only nominally real—is in prima facie tension with another claim that is central to Dharmakīrti’s epistemology: that there exists some kind of “natural relation” (svabhāvapratibandha) that reliably underwrites inferences. Understanding how Dharmakīrti can consistently rely on natural relations (...) to prop up his presentation of inferential reasoning while at the same time advancing an anti-realist account of relations is critical for making sense of his system of logic and epistemology, which came to be nearly universally adopted in Tibetan Buddhism cutting across traditions. Chomden Rikpé Reldri (1227–1305), who was perhaps the most prolific commentator on logic and epistemology in the history of Tibetan philosophy, composed two texts commenting on the Examination of Relations, neither of which have received any scholarly attention to date. In this paper, I provide an introduction to Chomden Reldri’s two commentaries and consider how they may illuminate Dharmakīrti’s text and also what they reveal about the understanding of Dharmakīrti’s account of relations in early Tibetan scholasticism. I then present a translation of Dharmakīrti’s Examination of Relations together with Chomden Reldri’s commentary, Annotations and Topical Outline of the Examination of Relations (’Brel pa brtag pa’i mchan dang sa bcad gnyis). (shrink)

An original argument about how scientific models often times distort reality rather than accurately reflect it. And it's this distortion that often gives scientific models their epistemic power.

Henri Bergson is primarily known for his work on time, memory, and creativity. His equally innovative interventions into politics and religion have, however, been neglected or dismissed until now. In the first book in English dedicated to Bergson as a political thinker, leading Bergson scholars illuminate his positions on core concerns within political philosophy: the significance of emotion in moral judgment, the relationship between biology and society, and the entanglement of politics and religion. Ranging across Bergson's writings but drawing mainly (...) on his last book, _The Two Sources of Morality and Religion_, the contributors consider Bergson's relevance to contemporary discussions of human rights, democratic pluralism, and environmental ethics. _Contributors._ Keith Ansell-Pearson, G. William Barnard, Claire Colebrook, Hisashi Fujita, Suzanne Guerlac, Vladimir Jankélévitch, Frédéric Keck, Leonard Lawlor, Alexandre Lefebvre, Paola Marrati, John Mullarkey, Paulina Ochoa Espejo, Carl Power, Philippe Soulez, Jim Urpeth, Melanie White, Frédéric Worms. (shrink)

La critique de la religion est pour l'essentiel terminée : voilà ce que Marx écrivait en 1843. Le début du XXIe siècle semble lui donner tort. Fondamentalistes de tous poils qui relèvent la tête veulent imposer leurs brigades des moeurs et réglementer la liberté de la parole, djihadistes qui font régner la terreur au Levant, terroristes qui manient la AK47 au nom d'Allah, camions qui foncent dans des foules pacifiques et tuent des dizaines de personnes : ceux qui pensaient que (...) nous étions définitivement entrés dans un monde désenchanté en sont pour leurs frais. Denis Collin s'inscrit dans cette tradition philosophique pour laquelle vivre sous la conduite de la raison, c'est s'émanciper de la servitude religieuse et défendre le libre esprit et le libre examen. Il s'agit donc ici de revenir aux principes afin d'examiner ce qu'il en est du fait religieux aujourd'hui et de proposer quelques lignes d'une bataille à mener sur le terrain des idées. (shrink)

Animalism in its basic form is the view that we are animals. Whether it is a thesis about anything else – like what the conditions of our persistence through time are or whether we're wholly material things – depends on the facts about the persistence conditions and ontology of animals. Thus, I will argue, there are different varieties of animalism, differing with respect to which other theses are taken in conjunction with animalism in its basic form. The different varieties of (...) animalism vary in credibility: some varieties are supported by arguments that are irrelevant to others, and some varieties are susceptible to objections that others can resist. Adequately distinguishing between varieties of animalism is thus an important preliminary to assessing them. In this paper, I'll present and argue for a taxonomy of the most distinctive varieties. (shrink)

This chapter describes some basic, often puzzling features of intentionality, with an eye to its role not so much in ordinary folk ascriptions but in serious psychological explanations, especially in many of Noam Chomsky's own presentations of his theory. It then considers Chomsky's censure of the notion, leading him to deny what would seem to be the explicit intentionalisms on which he seems to rely. Implicit in Chomsky's treatment of grammar is the idea that the positing of the language faculty (...) offers an “abstract” perspective on a physical system (the human brain) that implements the relevant features of the abstracta in ways we currently don’t understand. Two initial problems might be raised for this picture, one regarding inference and the other, generalization. The proposed model is effectively saying that theorists track states and generalizations of the linguistic system in an explicitly representational format, but what the theory is true of need not have such representational properties. (shrink)

Using ethnographic data gathered at a mandated, community-based drug treatment program for women offenders, this article analyzes how gendered notions of the self and of autonomy shape penal governance. This study examines how psychological models of women's deviance, racialized visions of motherhood, and therapeutic techniques of the self come into tension with expectations of responsible, autonomous citizenship. The program prioritized therapeutic ways of governing its clients over those that emphasized economic self-reliance, rational decision making, and normalizing gender. This is because (...) staff attributed criminal and addictive behaviors to women's inadequate self-understanding and lack of emotional autonomy in personal relations. Staff discouraged women's motherhood and paid labor because they saw these external obligations as a threat to women's autonomous selfhood. This research complicates claims that contemporary forms of penal treatment manage offenders through rational incentives and personal responsibility by pointing to the ways that subject formation is a gendered process. (shrink)

This paper defends a hylomorphic version of animalism according to which human persons survive as immaterial, bodiless animals after death. According to the hylomorphism under consideration, human persons have souls that survive death, and according to the animalism under consideration, human persons are necessarily animals. One might think this implies that human persons don't survive their deaths since if they were to survive their deaths, they would be immaterial animals after death, but necessarily animals are material. This paper shows that (...) the hylomorphic animalist can overcome this problem in a way that respects the intuition that animals are material. In addition, the paper defends the hylomorphic animalist survivalist from the objection that her view introduces an insoluble mereological puzzle. (shrink)

This paper draws an earlier book (with Evans and Higgins) entitled _Bad Call: Technology’s Attack on Referees and Umpires and How to Fix It_ (hereafter _Bad Call_) and its various precursor papers. These show why it is that current match officiating aids are unable to provide the kind of accuracy that is often claimed for them and that sports aficianados have been led to expect from them. Accuracy is improving all the time but the notion of perfect accuracy is a (...) myth because, for example, lines drawn on sports fields and the edges of balls are not perfectly defined. The devices meant to report the exact position of a ball—for instance ‘in’ or ‘out’ at tennis—work with the mathematically perfect world of virtual reality, not the actuality of an imperfect physical world. Even if ball-trackers could overcome the sort of inaccuracies related to fast ball speeds and slow camera frame-rates the goal of complete accuracy will always be beyond reach. Here it is suggested that the purpose of technological aids to umpires and referees be looked at in a new way that takes the viewers into account. (shrink)

In Search of Excellence was the book that launched a thousand popular management books. In this concise book, David and Jack Collins demonstrate the emptiness of business excellence and in so doing reveal the flawed foundations of popular management theory. Focusing upon the conduct of those organizations vaunted as 'exemplars of excellence' the authors build upon insightful case reports to demonstrate wholesale misconduct at the very heart of the excellence project. Indeed, The Emptiness of Business Excellence demonstrates that the (...) exemplars of excellence indulged bribery, corruption, racism, sexism and anti-Semitism...and more besides! Furthermore, the book demonstrates that, despite their claims to knowledge, Peters and Waterman often knew little about the financial performance of their excellent organizations and were either unaware of or had chosen to overlook reports which highlighted deeply problematic conduct within those formations, which they offered as beacons for change and renewal. This book will be of interest to researchers, scholars and students with an interest in business and management, especially those focusing on the realities of managerial practice. (shrink)

We use recent developments within philosophy of science and within certain strands of linguistic research to throw light on each other. According to Ronald Giere's perspectivist philosophy of science, the scientific understanding of reality must proceed along different, mutually irreducible lines of approach. Giere's proposal, however, leaves unresolved the problem of how to integrate the ever‐growing multitude of highly diverse scientific accounts of what is, after all, one and the same world. We propose a technique for the alignment of different (...) perspectives that will permit cross‐perspectival explanation, and thus allow for a more holistic picture of reality to emerge. With respect to modern linguistics, however, Giere's perspectivism merely legalises a de facto state of affairs, as this discipline displays the peaceful coexistence of a multitude of different theoretical perspectives. Still, this makes it all the more important to show how the different aspects of language picked out by these different perspectives combine to form one single complex reality. During our investigation, a largely overlooked type of reduction within linguistics comes to light, prevalent in classical as well as current work within speech act theory and politeness theory. We suggest how a more holistic understanding of language can be attained through our technique for integrating different perspectives. (shrink)

A prominent approach to scientific explanation and modeling claims that for a model to provide an explanation it must accurately represent at least some of the actual causes in the event's causal history. In this paper, I argue that many optimality explanations present a serious challenge to this causal approach. I contend that many optimality models provide highly idealized equilibrium explanations that do not accurately represent the causes of their target system. Furthermore, in many contexts, it is in virtue of (...) their independence of causes that optimality models are able to provide a better explanation than competing causal models. Consequently, our account of explanation and modeling must expand beyond the causal approach. (shrink)

In “A Tension in the Strong Program: The Relation between the Rational and the Social”, Shahram Shahryari (2021) advances the following thesis: In his Strong Program in the sociology of science, David Bloor blames traditional philosophy of science for adopting a dualist strategy in explaining scientific developments, as it employs rational explanation for successful science and social explanation for flawed science. Instead, according to Bloor, all scientific developments should be explained monistically, i.e. in terms of social causes. This is also (...) referred to as the Symmetry Principle, and it is a key tenet in the Strong Program. The author detects a tension here, as Bloor apparently asserts that traditional philosophy of science deploys two kinds of explanation, and simultaneously insists that there is only one kind, i.e. social explanation. (shrink)

A plausible thought about vagueness is that it involves semantic incompleteness. To say that a predicate is vague is to say (at the very least) that its extension is incompletely specified. Where there is incomplete specification of extension there is indeterminacy, an indeterminacy between various ways in which the specification of the predicate might be completed or sharpened. In this paper we show that this idea is bound to founder by presenting an argument to the effect that there are vague (...) predicates which cannot be sharpened in such a way as to meet certain basic constraints (of penumbral connection and public accessibility) that must be imposed on the very notion of a sharpening. (shrink)

When I classify Fluffy as a cat, I appear to do so out of an appreciation of a prior metaphysical fact, namely, that she has a nature or essence common to creatures we classify as cats. Locke turns this picture on its head. Our actual practices of naming and sorting individuals into kinds proceed according to ideas in the mind. As Locke puts it, species (kinds) are ‘the Workmanship of the Understanding,’ not the workmanship of nature, because their essences consist (...) in abstract ideas, or ‘nominal essences,’ we make. Many take Locke to mean that the observable similarities and differences between things leave it undetermined how we are to group and distinguish them, so that classification is, and must be, a matter of convention. And while Locke never denies that individuals have real essences, it is argued that knowledge of them would not reveal natural boundaries, either. On this influential reading, nature does not draw boundaries between kinds, and she makes this fact apparent to us. I argue that Locke’s claim that nature does not determine the ‘Boundaries of the Species of Things’ should be understood as the claim that nature does not draw the variable boundaries set out in the nominal essences we make. Differences in our nominal essences reflect differences in speakers’ knowledge of external ‘standards,’ which we latch on to by way of their ‘leading’ qualities, which present the mind with a limited number of unique and highly salient bases for classification. On my reading, nature may very well draw boundaries of her own. (shrink)

Many accounts of scientific modelling assume that models can be decomposed into the contributions made by their accurate and inaccurate parts. These accounts then argue that the inaccurate parts of the model can be justified by distorting only what is irrelevant. In this paper, I argue that this decompositional strategy requires three assumptions that are not typically met by our best scientific models. In response, I propose an alternative view in which idealized models are characterized as holistically distorted representations that (...) are justified by allowing for the application of various modelling techniques. (shrink)

When Leviathan appeared as the third version of Thomas Hobbes' s civil science, it was notable in several respects: its rhetorical strategies, its political implications, and its appeal to an anglophone audience. There has been much scholarly attention paid to Hobbes's religious writing, but little specifically to his use of the phrase the “Christian Commonwealth.” Hobbes's first invocation of the notion of the Christian Commonwealth was found in his early Elements of Law. Hobbes's main concern was to secure the “obedience (...) to public authority” of Christians living in Christian polities, and the “Christian Commonwealth” found in the Elements was primarily distinguished from non‐Christian polities. The Christian Commonwealth of Leviathan was an absolute political entity achievable wherever a sovereign state espoused Hobbes's minimal theology. Bramhall's objection to Hobbes's pluralistic and minimal understanding of Christian polities, shorn of all clerical authority, would persist in high church and particularly Catholic ecclesiology. (shrink)

In this wide-ranging and field-changing work Steven Collins argues that the study of Theravada Buddhism needs to separated from the rather dated and stagnant field of textual history and approached both "civilizationally" and as a "practice of the self." By civilizationally, he means that instead of seeing Buddhism as a set of "original" teachings of the so-called historical Buddha from the 5th century BC to the present, it should rather be viewed as an effort by many teachers and visionaries (...) over time to make sense of what it means to lead a worthy life. The purveyors of Buddhist philosophy did not consider themselves to be preservers of an archaic body of rules and ethical guidelines; they were designing a dynamic way of living and confronting human problems in a timeless way. Using approaches to the very idea of the self promoted by Foucault and Hadot, he compares Theravada Buddhist ways of understanding and "practicing" the self to modernist and postmodernist ideas about "philosophy as a way of life." Rather than applying positivist and historicist approaches, Buddhism should be assessed philosophically, literarily, and ethically, using its own vocabulary and rhetorical tools. Treated in this manner, Buddhist notions of the self can be applied to contemporary ideas of self-care and the promotion of human flourishing. The book covers topics such as spiritual practice, ultimate versus provisional truth, systematic versus narrative thinking, meditation versus virtue, and history versus philosophy. It is a bold and complex way of understanding the impact that Buddhist ways of knowing can have in the world today, bringing them into conversation with modern psychology, literary studies, ethics, gender and sexuality studies, and philosophy. (shrink)

Do lexical items have internal structure that contributes to, or determines, the stable interpretation of their potential hosts? One argument in favour of the claim that lexical items are so structured is that certain putative verbs appear to be ‘impossible’, where the intended interpretation of them is apparently precluded by the character of their internal structure. The adequacy of such reasoning has recently been debated by Fodor and Lepore and Johnson, but to no apparent resolution. The present paper argues that (...) such ‘impossible word arguments' for internal lexical structure, although not apodictic, do constitute inferences to the best explanation for such structure. Alternative explanations for the ‘impossible words' are considered and rejected. (shrink)