This paper examines the effects of a decrease in auditor litigation risk in a setting that isolates a change in auditor litigation risk from changes in auditor reputation. _StoneRidge Investment Partners v. Scientific Atlanta_ is a 2008 U.S. Supreme Court ruling that restricted secondary actor liability in class action suits, resulting in a decrease in class actions that listed auditors as defendants. We document that the _StoneRidge_ decision is associated with a negative CAR for clients of Big 4 auditors and (...) industry specialist auditors, in particular those associated with high-litigation risk, low cash, and past incidences of modified going concern opinions. These findings are consistent with investor perception of lower potential payoffs from secondary defendants in class action suits, in particular auditors, following the _StoneRidge_ decision. We also document that auditors are more (less) likely to accept (reject) risky clients and charge lower audit fees to risky clients after _StoneRidge_, consistent with a decrease in auditor litigation risk that increases auditor risk tolerance. Finally, we provide evidence that audit firms issue fewer going concern opinions following _StoneRidge_, consistent with a decrease in litigation risk leading to lower audit quality_._ Our results are relevant to policy makers as they consider the disciplinary role of litigation on audit markets. (shrink)

The legitimacy of conscientious objection to abortion continues to fuel heated debate in Italy. In two recent decisions, the European Committee for Social Rights underlined that conscientious objection places safe, legal, and accessible care and services out of reach for most Italian women and that the measures that Italy has adopted to guarantee free access to abortion services are inadequate. Nevertheless, the Ministry of Health states that current Italian legislation, if appropriately applied, accommodates both the right to conscientious objection and (...) the right to voluntary abortion. One empirical argument used to demonstrate that conscientious objection does not create barriers to abortion is the “no correlation” argument, which the Italian Committee for Bioethics employed to demonstrate that no association exists between conscientious objection and waiting times for voluntary abortion in Italy and to support the weak form of conventional comprise adopted by the Italian legislation to balance the conflict between women’ autonomy and healthcare professionals’ moral integrity. Conversely, we showed how the “no correlation” argument fails to demonstrate the absence of a relationship between the number of conscientious objectors and waiting times for voluntary abortion, and that the limitations of the “no correlation” argument itself demonstrate how it is still difficult to describe the real effect of conscientious objection on the access to abortion services and to evaluate the suitability of conventional compromise to effectively balance conflicting moral principles. Further studies are needed to better describe the relationship between conscientious objection and waiting times for voluntary abortion. If new evidence would show that the increasing proportion of objectors does undermine the efficacy of the Italian law and the right of a woman to freely obtain a voluntary abortion, new ways will need to be found to address the conflict between moral principles and restrict the protection accorded to the principle of moral integrity. This would inevitably imply the need to constrain and to redefine the terms and conditions for claiming conscientious objection. (shrink)

Background The legitimacy of conscientious objection to abortion continues to fuel heated debate in Italy. In two recent decisions, the European Committee for Social Rights underlined that conscientious objection places safe, legal, and accessible care and services out of reach for most Italian women and that the measures that Italy has adopted to guarantee free access to abortion services are inadequate. Nevertheless, the Ministry of Health states that current Italian legislation, if appropriately applied, accommodates both the right to conscientious objection (...) and the right to voluntary abortion. Main body One empirical argument used to demonstrate that conscientious objection does not create barriers to abortion is the “no correlation” argument, which the Italian Committee for Bioethics employed to demonstrate that no association exists between conscientious objection and waiting times for voluntary abortion in Italy and to support the weak form of conventional comprise adopted by the Italian legislation to balance the conflict between women’ autonomy and healthcare professionals’ moral integrity. Conversely, we showed how the “no correlation” argument fails to demonstrate the absence of a relationship between the number of conscientious objectors and waiting times for voluntary abortion, and that the limitations of the “no correlation” argument itself demonstrate how it is still difficult to describe the real effect of conscientious objection on the access to abortion services and to evaluate the suitability of conventional compromise to effectively balance conflicting moral principles. Conclusion Further studies are needed to better describe the relationship between conscientious objection and waiting times for voluntary abortion. If new evidence would show that the increasing proportion of objectors does undermine the efficacy of the Italian law and the right of a woman to freely obtain a voluntary abortion, new ways will need to be found to address the conflict between moral principles and restrict the protection accorded to the principle of moral integrity. This would inevitably imply the need to constrain and to redefine the terms and conditions for claiming conscientious objection. (shrink)

Interest in sensory atmospheres and architectural and urban ambiances has been growing for over 30 years. A key figure in this field is acclaimed German philosopher Gernot Böhme whose influential conception of what atmospheres are and how they function has been only partially available to the English-speaking public. This translation of key essays along with an original introduction charts the development of Gernot Böhme's philosophy of atmospheres and how it can be applied in various contexts such as scenography, commodity aesthetics, (...) advertising, architecture, design, and art. The phenomenological analysis of atmospheres has proved very fruitful and its most important, and successful, application has been within aesthetics. The material background of this success may be seen in the ubiquitous aestheticization of our lifeworld, or from another perspective, of the staging of everything, every event and performance. The theory of atmospheres becoming an aesthetic theory thus reveals the theatrical, not to say manipulative, character of politics, commerce, of the event-society. But, taken as a positive theory of certain phenomena, it offers new perspectives on architecture, design, and art. It made the spatial and the experience of space and places a central subject and hence rehabilitated the ephemeral in the arts. Taking its numerous impacts in many fields together, it initiated a new humanism: the individual as a living person and his or her perspective are taken seriously, and this fosters the ongoing democratization of culture, in particular the possibility for everybody to participate in art and its works. (shrink)

In his Knowledge and Belief (1962), Hintikka establishes his system of epistemic logic with the KK (Knowing that One Knows, in symbols, Kp→KKp) principle (KK for short). However, his system of epistemic logic and the KK principle are grounded upon his strong notion of knowledge, which requires that knowledge is infallible, that is, it makes further inquiry pointless, and becomes ‘discussion-stopper’; knowledge implies truth, to wit, cognitive agents will not be mistaken in their knowledge; cognitive agents will be ‘perfect logicians’, (...) i.e. they have infinitive capability of logical inference. Hintikka calls the argument for KK from the strong notion of knowledge as the ‘transcendental argument’ for KK. Obviously, the strong notion of knowledge is far away from our ordinary conception of knowledge; based on such a strong sense of knowledge, epistemic logic has met the problem of logical omnipotence, and is difficult to apply in our ordinary cognitive practice. Moreover, there is no close connection of the KK principle with internalism or externalism. (shrink)

The COVID-19 pandemic is a global crisis which has witnessed consumers experiencing significant anxiety provoked by the threats to their health and even lives. Meanwhile, consumers have been observed to make more ethical purchases since the start of the pandemic. Drawing on literature on terror management and negotiable fate, this research employs a moderated moderating model to investigate how consumers’ perception of the pandemic severity leads to ethical consumption as a defensive mechanism against death-related anxiety, as well as the differential (...) role of consumers’ belief in negotiable fate in moderating this pandemic impact across tight and loose cultures. We conducted two cross-cultural studies with 592 and 423 respondents, respectively, at different times during the pandemic. Results consistently show that perceived pandemic severity increases consumers’ intention to consume ethically. Consumers’ belief in negotiable fate directly enhances ethical consumption, but it alleviates the effect of pandemic severity on ethical consumption among consumers who live in a tight culture. Our findings reveal the existential meaning of ethical consumption as a buffer against pandemic-triggered mortality salience, identify the positive psychological functions of negotiable fate in promoting ethical consumption but mitigating consumers’ need to buffer death-related concerns, and advances the importance of investigating the cultural variances in the terror management process toward ethical consumption. The findings offer insights for marketers and policy makers to develop effective strategies to support consumers’ ethical coping during societal crises. (shrink)

In this paper, I give a metaphilosophical analysis of the core idea of deflationism by discussing some basic conceptual and methodological issues involved in the debate between deflationism and substantivism. In so doing, I argue for three positive points. First, the crux of the dispute between deflationism and substantivism is whether or not truth is substantive in its metaphysical nature and in its explanatory role in philosophical enterprises, rather than whether or not a minimal approach regarding conceptual resources is taken (...) to explain truth; a minimal approach itself is philosophically innocent. Second, there is no intrinsic connection between the core idea of deflationism and the Tarski-style equivalence thesis, which is often identified as implying or supporting the former. Third, there are some unbridged fundamental gaps between the core idea of deflationism and various redundancy theses; these redundancy theses cannot be identified as the former, nor can they be used to justify the former on their own. (shrink)

When consciousness is examined using subjective ratings, the extent to which processing is conscious or unconscious is often estimated by calculating task performance at the subjective threshold or by calculating the correlation between accuracy and awareness. However, both these methods have certain limitations. In the present article, we propose describing task accuracy and awareness as functions of stimulus intensity as suggested by Koch and Preuschoff . The estimated lag between the curves describes how much stimulus intensity must increase for awareness (...) to change proportionally as much as accuracy and the slopes of the curves are used to assess how fast accuracy and awareness increases and whether awareness is dichotomous. The method is successfully employed to assess consciousness characteristics on data from four different awareness scales. (shrink)

After a brief review of the notions of necessity and a priority, this paper scrutinizes Kripke's arguments for supposedly contingent a priori propositions and necessary a posteriori propositions involving proper names, and reaches a negative conclusion, i.e. there are no such propositions, or at least the propositions Kripke gives as examples are not such propositions. All of us, including Kripke himself, still have to face the old question raised by Hume, i.e. how can we justify the necessity and universality of (...) general statements on the basis of sensory or empirical evidence? (shrink)

At the same time that social justice concerns are on the rise on college campuses, empathy levels among US college students are falling. Social injustice resulting from organizational decisions and actions causes profound and unnecessary human suffering, and research to understand antecedents to these decisions and actions lacks attention. Empathy represents a potential tool and critical skill for organizational decision-makers, with empirical evidence linking empathy to moral recognition of ethical situations and greater breadth of understanding of stakeholder impact and improved (...) financial success. This study explores the potential relationship between empathy and social justice, using a multifaceted operationalization of social justice, which includes management actions and social sympathies. Results broadly support the positive empathy and social justice relationship and suggest higher education interventions to develop empathy in college business students. (shrink)

This study examines the conflation of terms such as “knowledge” and “understanding” in peer-reviewed literature, and tests the hypothesis that little current research clearly distinguishes between importantly distinct epistemic states. Two sets of data are presented from papers published in the journal Public Understanding of Science. In the first set, the digital text analysis tool, Voyant, is used to analyze all papers published in 2014 for the use of epistemic success terms. In the second set of data, all papers published (...) in Public Understanding of Science from 2010–2015 are systematically analyzed to identify instances in which epistemic states are empirically measured. The results indicate that epistemic success terms are inconsistently defined, and that measurement of understanding, in particular, is rarely achieved in public understanding of science studies. We suggest that more diligent attention to measuring understanding, as opposed to mere knowledge, will increase efficacy of scientific outreach and communication efforts. (shrink)

Environmental education usually appeals to the students’ knowledge and rational understanding. Even though this is needed, there is a neglected aspect of learning ecologically fruitful action; that of the lived-body. This paper introduces the lived-body as an important site for learning ecological action. An argument is made for the need of a biophilia revolution, in which refined experience of the body and enhanced capabilities for sensing are seen as important ways of complementing the more common, knowledge-based environmental education. Alienation from (...) the physical environment is seen as one key element in producing environmental devastation. Consequently, human alienation from nature is seen as closely related to alienation from one's body. It is claimed that through overcoming the dualist alienation of human consciousness from its lived body, we can decrease the alienation of human beings from their environment. Methods of contemplative pedagogy are introduced for addressing alienation. By getting in touch with the tangible lived-body in yoga or mindfulness meditation we reconnect to the material world of nature. Contemplative pedagogy cultivates the body and its senses for learning intrinsic valuation and caring for the environment. Lived-body experience is challenging to conceptualise; we use Maurice Merleau-Ponty's concept of the flesh in our attempt to do so. Finally, this paper suggests some contemplative practices of the lived-body for environmental education. Experiencing the flesh of oneself and the world as one and the same is an environmentally conducive experience that gives value and meaning to the flourishing of all life, human and non-human. (shrink)

Environmental education usually appeals to the students’ knowledge and rational understanding. Even though this is needed, there is a neglected aspect of learning ecologically fruitful action; that of the lived-body. This paper introduces the lived-body as an important site for learning ecological action. An argument is made for the need of a biophilia revolution, in which refined experience of the body and enhanced capabilities for sensing are seen as important ways of complementing the more common, knowledge-based environmental education. Alienation from (...) the physical environment is seen as one key element in producing environmental devastation. Consequently, human alienation from nature is seen as closely related to alienation from one's body. It is claimed that through overcoming the dualist alienation of human consciousness from its lived body, we can decrease the alienation of human beings from their environment. Methods of contemplative pedagogy are introduced for addressing alienation. By getting in touch with the tangible lived-body in yoga or mindfulness meditation we reconnect to the material world of nature. Contemplative pedagogy cultivates the body and its senses for learning intrinsic valuation and caring for the environment. Lived-body experience is challenging to conceptualise; we use Maurice Merleau-Ponty's concept of the flesh in our attempt to do so. Finally, this paper suggests some contemplative practices of the lived-body for environmental education. Experiencing the flesh of oneself and the world as one and the same is an environmentally conducive experience that gives value and meaning to the flourishing of all life, human and non-human. (shrink)

Die Wissenschaften erzeugen mit neuem Wissen gleichzeitig auch verschiedene Formen des Nichtwissens. Dieser scheinbar paradoxe Zusammenhang der "Ko-Produktion" von Wissen und Nichtwissen wird in der Wissenschaftsforschung in jungster Zeit zunehmend anerkannt. Mit dem Konzept "Nichtwissenskulturen" lasst sich sowohl theoretisch begreifen als auch empirisch analysieren, wie wissenschaftliche Erkenntnispraktiken mit dem Wissen zugleich neue Raume gewussten wie nicht-gewussten Nichtwissens hervorbringen. Wissenskulturen sind daher auch Nichtwissenskulturen, die sich anhand spezifischer Charakteristika ebenso voneinander unterscheiden wie vergleichen lassen. Die unterschiedlichen Nichtwissenskulturen stellen wichtige Bezugspunkte in (...) den offentlich-politischen Debatten uber den Umgang mit Nichtwissen dar. In diesen Nichtwissensdiskursen kann die Anerkennung einer Pluralitat gleichrangiger Nichtwissenskulturen wichtige neue Perspektiven und Reaktionsmoglichkeiten eroffnen. Mit Beitragen von Stefan Boschen, Karen Kastenhofer, Jens Soentgen, Peter Wehling. (shrink)

Comparison of behavioural measures of consciousness has attracted much attention recently. In a recent article, Szczepanowski et al. conclude that confidence ratings predict accuracy better than both the perceptual awareness scale and post-decision wagering when using stimuli with emotional content . Although we find the study interesting, we disagree with the conclusion that CR is superior to PAS because of two methodological issues. First, the conclusion is not based on a formal test. We performed this test and found no evidence (...) that CR predicted accuracy better than PAS . Second, Szczepanowski et al. used the present version of PAS in a manner somewhat different from how it was originally intended, and the participants may not have been adequately instructed. We end our commentary with a set of recommendations for future studies using PAS. (shrink)

Hermeneutik gilt heutzutage meistens als Bestandteil der Philosophie. Das ist aber eine verkürzte Sicht ihrer Gegenwart und erst recht ihrer Geschichte. Denn von Haus aus bezeichnet Hermeneutik alle Verfahren zur Auslegung von Texten. Sie begann in der Antike mit der Neu-Interpretation klassischer Dichter. Anschließend lernten die Christen die jüdische Bibel im Sinne ihres Evangeliums auszulegen. Sodann brauchte auch schriftliches Recht Interpretation, ebenso die philologisch-historische Quellenkritik der Geschichtswissenschaft. Jetzt erst führte die Philosophie die verschiedenen Varianten zu einer allgemeinen Hermeneutik zusammen. Daneben (...) hatten aber vier andere Wissenschaften eigene Auslegungstheorien und Methodenlehren entwickelt. Diese fünf Entwicklungspfade des gesamten Feldes werden hier zum ersten Mal von den Anfängen bis zur Gegenwart im Überblick dargestellt. (shrink)

Wie soll sich der Mensch jenseits radikaler Vernunftkritik verstehen? Gernot Böhme gibt darauf die Antwort: in der Polarität von Ich und Selbst. Von Nietzsche und Freud bis hin zu Foucault ist das Konzept des autonomen Vernunftmenschen einer radikalen Kritik unterzogen worden. Wie soll sich der Mensch jenseits dieser Kritik selbst verstehen? In der Polarität von Ich und Selbst. Dabei ist das Ich die gesellschaftlich verlangte intellektuell konsistente und moralisch verantwortliche Person. Sie ist dem Einzelnen nicht gegeben, sondern muss ausgebildet werden. (...) Das Selbst ist jenes von Nietzsche genannte Große Selbst, der Leib, das Unbewusste. Es handelt sich allgemeiner um die Bestände, in denen der Einzelne sich in betroffener Selbstgegebenheit findet. Es gilt sich in Lebensformen einzuüben, in denen der Mensch als Person zugleich aus dem Selbst als der Quelle seiner Subjektivität lebt. (shrink)

Long description: Wie lässt sich die Verbindung zwischen Leiblichkeit und der Konstitution kultureller Bedeutungen denken? Die Beiträge des Bandes reichen von begrifflichen Überlegungen zu den Körpern über die Einbeziehung der Psychosomatik zu jenen Körperpraktiken, welche die akademische Praxis selbst mitbestimmen. Der Vielfalt von Blickwinkeln gemeinsam ist die Aufmerksamkeit für den Körper als Ausgangspunkt und sinnstiftendes Medium wissenschaftlichen Denkens, Vortragens und Schreibens. Künstlerische Formen wie die Lecture-Performance geraten ebenso in den Blick wie die Frage, ob sich die Philosophie in der Perspektive (...) der Korporalen Performanz selbst als eine Form leiblicher Kreativität enthüllt. (shrink)

Beschreibung des Lebens- und Denkweges des dänischen Philosophen und religiösen Schriftstellers Sören Kierkegaard (1813 - 1855) als den eines Weges auf der Suche nach sich selbst.