The accounting profession is concerned with the ethical beliefs of its members. To this end, the authors surveyed public accountants, questioning them about the AICPA''s Code of Professional Conduct and their perceptions of how potentially unethical behaviors impact the firm. The paper focuses on respondents'' perceptions of the impact on the firm''s practice, image and degree of concern.Public accountants appear to agree with the AICPA''s Code of Professional Ethics. Their mean responses indicate they believe the Code components are important and (...) extremely important. Some Code components were significantly more important than others, especially demonstrating professionalism and maintaining independence while performing independent audits. Gender, role and organizational level all had significant effects on the importance of the Code. Males, non-auditors and upper management all expressed stronger beliefs in the importance of the overall Code and its components. (shrink)

In this paper, I argue that there is a picture of how law works that most legal theorists are implicitly committed to and take to be common ground. This Standard Picture (SP, for short) is generally unacknowledged and unargued for. SP leads to a characteristic set of concerns and problems and yields a distinctive way of thinking about how law is supposed to operate. I suggest that the issue of whether SP is correct is a fundamental one for the philosophy (...) of law, more basic, for example, than the issue that divides legal positivists and anti-positivists, at least as the latter issue is ordinarily understood. The goals of the paper are fourfold: 1) to identify and articulate in some detail the Standard Picture; 2) to show that SP is widely held and has important consequences for other debates in the philosophy of law; 3) to show that SP leads to a serious theoretical problem; 4) to sketch an alternative picture that promises to avoid this problem. I emphasize the modesty of these goals in one respect. I make no claim to refute SP or to fully develop and defend an alternative picture. (shrink)

It is common to distinguish two great families of representation. Symbolic representations include logical and mathematical symbols, words, and complex linguistic expressions. Iconic representations include dials, diagrams, maps, pictures, 3-dimensional models, and depictive gestures. This essay describes and motivates a new way of distinguishing iconic from symbolic representation. It locates the difference not in the signs themselves, nor in the contents they express, but in the semantic rules by which signs are associated with contents. The two kinds of rule have (...) divergent forms, occupying opposite poles on a spectrum of naturalness. Symbolic rules are composed entirely of primitive juxtapositions of sign types with contents, while iconic rules determine contents entirely by uniform natural relations with sign types. This distinction is marked explicitly in the formal semantics of familiar sign systems, both for atomic first-order representations, like words, pixel colors, and dials, and for complex second-order representations, like sentences, diagrams, and pictures. (shrink)

1. Readers of Hume, even those who call attention to the depth and variety of his skeptical excursions, now happily admit that Hume is, in crucial respects, a “naturalist.” A naturalist is, broadly, someone who emphasizes the natural sources of our beliefs, attitudes, and practices; and Hume surely is at least this kind of naturalist. But understanding Hume’s naturalism to include only this general explanatory commitment obscures as much as it reveals, I will argue, about the text of Treatise I (...) iv, where Hume examines various skeptical “systems of philosophy.” To understand that part of the Treatise, we must, I will argue, understand Hume’s shifting allegiances to different kinds of naturalism. (shrink)

In this major intellectual history, Ira Katznelson examines the works of Hannah Arendt, Robert Dahl, Richard Hofstadter, Harold Lasswell, Charles Lindblom, Karl Polanyi, and David Truman, detailing their engagement with the larger project of reclaiming the West's moral bearing.

On May 16, 2012, RAND brought together a group of public company directors and executives, chief ethics and compliance officers, and stakeholders from the government, academic, and nonprofit sectors for a series of conversations about organizational culture, as well as to explore the business and policy ramifications of efforts to build better ethical cultures in corporations.

This paper deals with the exceptions-tolerance property of generic sentences with indefinite singular and bare plural subjects (IS and BP generics, respectively) and with the way this property is connected to some well-known observations about felicity differences between the two types of generics (e.g. Lawler's 1973, Madrigals are popular vs. #A madrigal is popular). I show that whereas both IS and BP generics tolerate exceptional and contextually irrelevant individuals and situations in a strikingly similar way, which indicates the existence of (...) a basically equivalent tolerance mechanism, there is also a difference between them, unnoticed so far, which concerns the degree to which the properties of the legitimate exceptions can be characterized in advance. Following claims in Greenberg (2003), I argue that both this newly observed difference as well as the traditional felicity differences result from an underlying contrast in the type of ‘non-accidentalness’ expressed by the two types of generic sentences, and more formally, in the accessibility relations that their generic quantifier (Gen) is compatible with. To capture the new difference in tolerance of exceptions, I develop an improved version of the exceptions-tolerance mechanism for generic sentences suggested in Kadmon & Landman (1993), namely, a restriction on the set of individuals and situations quantified by Gen, which is partially vague to two different degrees using supervaluationist methods. The different degrees of vagueness in this restriction are shown to be systematically dependent on the two types of accessibility relations that IS and BP generics are compatible with, which are redefined as precise and vague restrictions on the generic quantification over worlds. (shrink)

A conversational implicature is an inference that consists in attributing to a speaker an implicit meaning that goes beyond the explicit linguistic meaning of an utterance. This paper experimentallyinvestigates scalar implicature, a paradigmatic case of implicature in which a speaker's use of a term like Some indicates that the speaker had reasons not to use a more informative one from the samescale, e.g. All; thus, Some implicates Not all. Pragmatic theorists like Grice would predict that a pragmatic interpretation is determined (...) only after its explicit, logical meaning is incorporated (e.g. whereSome means at least one). The present work aims to developmentally unpack this prediction by showing how younger, albeit competent, reasoners initially treat a relatively weak term logically beforebecoming aware of its pragmatic potential. Three experiments are presented. Experiment 1 presents a modal reasoning scenario offering an exhaustive set of conclusions; critical among these isparticipants' evaluation of a statement expressing Might be x when the context indicates that the stronger Must be x is true. The conversationally-infelicitous Might be x can be understood logically(e.g. as compatible with Must) or pragmatically (as exclusive to must). Results from five-, seven-, and nine-year-olds as well as adults revealed that a) seven-year-olds are the youngest to demonstratemodal competence overall and that; b) seven- and nine-year-olds treat the infelicitous Might logically significantly more often than adults do. Experiment 2 showed how training with the modal taskcan suspend the implicatures for adults. Experiment 3 provides converging evidence of the developmental pragmatic effect with the French existential quantifier Certains (Some). Whilelinguistically-sophisticated children (eight- and ten-year-olds olds) typically treat Certains as compatible with Tous (All), adults are equivocal. These results, which are consistent with unanticipatedfindings in classic developmental papers, reveal a consistent ordering in which representations of weak scalar terms tend to be treated logically by young competent participants and morepragmatically by older ones. This work is also relevant to the treatment of scalar implicatures in the reasoning literature. (shrink)

Researchers have found undeniable variability and irrefutable evidence of consistencies in emotional responses across situations, individuals, and cultures. Both must be acknowledged in constructing adequate, enduring models of emotional phenomena. In this article I outline an empirically-grounded model of the structure of the emotion system, in which relatively variable actions may be used to pursue relatively consistent goals within discrete emotion syndromes; the syndromes form a stable, coherent set of strategies for coping with crises and opportunities. I also discuss a (...) framework that can integrate dimensional and discrete perspectives on emotions. (shrink)

The Triumph of Life is Rabbi Irving Greenberg's magnum opus-a narrative of the relationship between God and humanity expressed in the Jewish journey through modernity, the Holocaust, the creation of Israel, and the birth of Judaism's next era.

This original and authoritative book offers a first-ever attempt to define a poetics of the editing arts. It proposes a new field of editing studies, in which the 'ideal editor' can be understood in relation to the long-theorised author and reader. The book's premise is that editing, like other forms of 'making', is mostly invisible and can only be brought into full view through a comparative analysis that includes the insights of practitioners. The argument, laid down in careful layers, is (...) supported by a panoramic historical narrative that tracks the shifts in textual authority from religious and secular institutions to the romanticised self of the digital present. The dangers posed by the anti-editing rhetoric of this hybrid romanticism are confronted head-on. To the traditional perception of editing as the imposition of closure, A Poetics of Editing adds a perspective on a dynamic process with a sense of the possible. (shrink)

Attempts a faithful account of Bruno's thought as expressed in his writings and to give an analysis of his thought as he developed it in regard to the issue of the infinitive.

Tagging is the phenomenon in which regions of a picture, map, or diagram are annotated with words or other symbols, to provide descriptive information about a depicted object. The interpretive principles that govern tagged images are not well understood, due in part to the difficulty of integrating pictorial and linguistic semantic rules. Rather than directly combining these rules, I propose to use the framework of perspectival feature maps as an intermediary representation of content, in which the outputs of pictorial and (...) linguistic interpretation may be assimilated. The result is a simple and compositional semantics for tagged images. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Dewey, Implementation, and Creating a Democratic Civic UniversityIra HarkavyThinking begins in... a forked-road situation, a situation that is ambiguous, that presents a dilemma, that poses alternatives.—John Dewey (How We Think 122)The social philosopher, dwelling in the region of his concepts, “solves” problems by showing the relationship of ideas, instead of helping men solve problems in the concrete by supplying them hypotheses to be used and tested in projects of (...) reform.—John Dewey (Reconstruction in Philosophy 192)Democracy must begin at home, and its home is the neighborly community.—John Dewey (The Public and Its Problems 213)democracy, as we all know, is seriously threatened throughout the world (Fisher). In the United States, the chasm-like inequities laid bare by COVID-19, the ongoing killing of black Americans, the violent insurrection at the Capitol, and the continuing attempt to subvert the electoral process are powerful indicators of a system under severe strain (Guardian Staff; Rubin). These developments are also a sign of deep and chronic problems, including the following:1. Increasing economic, political, social, educational, and health inequalities2. Increasing racism, anti-Semitism, and xenophobia3. Increasing attacks on science, knowledge, and democracy itself4. Declining trust in nearly all major institutionsMany things, obviously, contribute to the present situation. Among them is the failure of universities to successfully do what they are supposed to do: educate students to be ethical, empathetic, engaged, democratic citizens, and [End Page 49] advance knowledge for the continuous betterment of the human condition (Benson et al., Knowledge). To use a Marxian framework, but to reject its economic determinism, universities, in my judgment, are not a part of society’s superstructure. They are, to the contrary, a core component of its base (Marx, “Preface”). What they do matters enormously, significantly determining the kind of society we have now and will have in the future.Universities, as former Harvard president Derek Bok and others have emphasized, have become the central societal institutions in the world (Bok, Universities and the Future 3). Research universities, in my judgment, are the most central. They develop new ideas and technologies, incubate businesses, serve as cultural and artistic centers, and are engines of local, national, and global economies. As anchor institutions, they often engage in partnerships with government, the private sector, and community-based organizations to revitalize local neighborhoods and schools (“Anchor Institutions Task Force”). It is the university’s role as an educational institution, however, that is most important.The schooling system increasingly functions as the core subsystem—the strategic subsystem—of modern information societies. Schooling, more than any other subsystem, as John Dewey claimed, influences the functioning of the societal system as a whole. Viewed systemically, it has on balance the greatest “multiplier” effects, direct and indirect, short-term and long-term. Restating these points somewhat differently, I strongly agree with the Chilean sociologist Eugenio Tironi that the answer to the question “What kind of education do we need?” is to be found in the answer to the question “What kind of society do we want?” (Tironi). Education and society are dynamically interactive and interdependent. If human beings hope to maintain and develop a particular type of society, they must develop and maintain the particular type of education system conducive to it. As Dewey in effect argued: No effective democratic schooling system, no democratic society.1For William Rainey Harper, who, as the first president of the University of Chicago, brought Dewey to Chicago, universities are the primary shapers of the American schooling system. In an 1899 speech at the University of California, he perceptively observed that “[t]he school system, the character of which, in spite of itself, the university determines and in a large measure controls.... [T]hrough the school system every family in this entire broad land of ours is brought into touch with the university; for from it proceed the teachers or the teachers’ teachers” (Harper 25). Agreeing with Harper, I contend that higher education institutions powerfully shape the learning, values, and aspirations of students from kindergarten through graduate school. [End Page 50]Given the university’s societal role and influence, creating and sustaining an inclusive, just democratic society requires a... (shrink)

Lewisian Genuine Realism about possible worlds is often deemed unable to accommodate impossible worlds and reap the benefits that these bestow to rival theories. This thesis explores two alternative extensions of GR into the terrain of impossible worlds. It is divided in six chapters. Chapter I outlines Lewis’ theory, the motivations for impossible worlds, and the central problem that such worlds present for GR: How can GR even understand the notion of an impossible world, given Lewis’ reductive theoretical framework? Since (...) the desideratum is to incorporate impossible worlds into GR without compromising Lewis’ reductive analysis of modality, Chapter II defends that analysis against objections. The rest of the thesis is devoted to incorporating impossible worlds into GR. Chapter III explores GR-friendly impossible worlds in the form of set-theoretic constructions out of genuine possibilia. Then, Chapters IV-VI venture into concrete impossible worlds. Chapter IV addresses Lewis’ objection against such worlds, to the effect that contradictions true at impossible worlds amount to true contradictions tout court. I argue that even if so, the relevant contradictions are only ever about the non-actual, and that Lewis’ argument relies on a premise that cannot be nonquestion- beggingly upheld in the face of genuine impossible worlds in any case. Chapter V proposes that Lewis’ reductive analysis can be preserved, even in the face of genuine impossibilia, if we differentiate the impossible from the possible by means of accessibility relations, understood non-modally in terms of similarity. Finally, Chapter VI counters objections to the effect that there are certain impossibilities, formulated in Lewis’ theoretical language, which genuine impossibilia should, but cannot, represent. I conclude that Genuine Realism is still very much in the running when the discussion turns to impossible worlds. (shrink)

In her (1996) Kadri Vihvelin argues that autoinfanticide is nomologically impossible and so that there is no sense in which time travelers are able to commit it. In response, Theodore Sider (2002) defends the original Lewisian verdict (Lewis 1976) whereby, on a common understanding of ability, time travelers are able to kill their earlier selves and their failure to do so is merely coincidental. This paper constitutes a critical note on arguments put forward by both Sider and Vihvelin. I argue (...) that although Sider’s criticism starts out promisingly he doesn’t succeed in establishing that Vihvelin’s analysis fails, because (a) he neglects to rule out a class of counterfactuals to which Vihvelin’s sample-case may belong; and (b) (together with Lewis) he is wrong to suggest that future facts are irrelevant in the evaluation of time travelers’ abilities. I show instead that Vihvelin’s argument is viciously circular, indicating that even if there are nomological constraints on autoinfanticide these cannot be established a priori. (shrink)

When attempting to generalize recursion theory to admissible ordinals, it may seem as if all classical priority constructions can be lifted to any admissible ordinal satisfying a sufficiently strong fragment of the replacement scheme. We show, however, that this is not always the case. In fact, there are some constructions which make an essential use of the notion of finiteness which cannot be replaced by the generalized notion of $\alpha$-finiteness. As examples we discuss bothcodings of models of arithmetic into the (...) recursively enumerable degrees, and non-distributive lattice embeddings into these degrees. We show that if an admissible ordinal $\alpha$ is effectively close to $\omega$ (where this closeness can be measured by size or by cofinality) then such constructions maybe performed in the $\alpha$-r.e. degrees, but otherwise they fail. The results of these constructions can be expressed in the first-order language of partially ordered sets, and so these results also show that there are natu. (shrink)

Articles on the ideologies of religion; includes some articles on caste, and women in the context of Tamil society.

Emotions can be understood as a coherent, integrated system of general-purpose coping strategies, guided by appraisal, for responding to situations of crisis and opportunity (when specific-purpose motivational systems may be less effective). This perspective offers functional explanations for the presence of particular emotions in the emotion repertoire, and their elicitation by particular appraisal combinations. Implications of the Emotion System model for debated issues, such as the dimensional vs. discrete nature of appraisals and emotions, are also discussed.

The connective or can be treated as an inclusive disjunction or else as an exclusive disjunction. Although researchers are aware of this distinction, few have examined the conditions under which each interpretation should be anticipated. Based on linguistic-pragmatic analyses, we assume that interpretations are initially inclusive before either (a) remaining so, or (b) becoming exclusive by way of an implicature ( but not both ). We point to a class of situations that ought to predispose disjunctions to inclusive interpretations and (...) to situations that encourage exclusive interpretations. A disjunction's ultimate interpretation is based on its potential informativeness, where the interpretation of the disjunctive utterance having the smallest number of true conditions is considered most informative. Our investigation leads to five experiments employing arbitrary materials. Among the problems expected to encourage inclusive interpretations are those that present disjunctions in the antecedents of conditionals and in question forms. The best candidates to produce implicatures are those disjunctions that underdetermine an expected conjunctive conclusion, although other disjunctive utterances that are more informative as exclusive are discussed and tested. (shrink)

Sean Greenberg - Descartes and the Passionate Mind - Journal of the History of Philosophy 45:3 Journal of the History of Philosophy 45.3 499-500 Muse Search Journals This Journal Contents Reviewed by Sean Greenberg University of California Irvine Deborah J. Brown. Descartes and the Passionate Mind. Cambridge-New York: Cambridge University Press, 2006. Pp. xi + 231. Cloth, $85.00. In the past two decades, Descartes's last work, The Passions of the Soul, has received considerable attention from Descartes scholars. In (...) the first English-language monograph on the Passions, Deborah Brown mounts a case for the work's philosophical significance. Brown takes Descartes's treatment of the passions to extend the discussion of the.. (shrink)

This paper deals with the role of Judaism in Walter Benjamin's famous 1921 essay on violence and law, Zur Kritik der Gewalt. Despite the intense attention devoted to this essay, the role of Jewish myth in it has not yet been thoroughly explained. This study contends that the association between what Benjamin termed revolutionary violence and the Jewish messianic tradition, which plays a central role in the evaluation of Benjamin's text, is far more problematic than has hitherto been assumed, and (...) poses a serious challenge, which has not been fully examined in its historical context. Second, this essay claims that the subversive elements that many have supposedly found in Benjamin's text and the attempts to link these elements to messianic traditions are also unconvincing. Third, the paper contextualizes Benjamin's thought within the framework of the Jewish political–theological debate of the period. It contends that Benjamin's theory of law and justice should be understood not as a revolutionary, anti-republican text, as has been generally accepted, but as a secularized conservative orthodox one. In doing so, it seeks to shed light not only on Benjamin's early thinking and its influences, but also on the neglected element of Jewish orthodoxy within the broader topic of political theology. (shrink)

On the philosophy of some Hindu saints from Tamil Nadu.

Archimedes of Syracuse has long provided a touchstone for considering how we make and acquire knowledge. Since the early Roman chroniclers of Archimedes’ life, and especially intensively since Descartes, scholars have described, sought, or derided the Archimedean point, defining and redefining its epistemic role. “Knowledge,” at least within modernity, is rhetorically tied to the figure of the Archimedean point, a place somewhere outside a regular and constrained world of experience. If this figure still leads to useful ways of thinking about (...) knowing, we are left with the question of how different modes of making knowledge approach their “Archimedean” points. The question is especially important today as a renewed .. (shrink)

David Lewis famously dismisses genuine impossible worlds on the basis that a contradiction bound within the scope of his modifier ‘at w’ amounts to a contradiction tout court—an unacceptable consequence. Motivated by the rising demand for impossible worlds in philosophical theorising, this paper examines whether anything coherent can be said about an extension of Lewis’ theory of genuine, concrete possible worlds into genuine, concrete impossible worlds. Lewis’ reasoning reveals two ways to carve out conceptual space for the genuinely impossible. The (...) first is to abandon Lewis’ classical translation schema for negation, on the basis that it begs the question against incomplete and inconsistent worlds. I argue that, whilst this option incurs some loss in the semantics, it preserves the core spirit of Lewis’ metaphysics. The alternative is to bite the bullet, abandon classical logic and embrace true contradictions. The key challenge with this strategy is that the resulting theory seems committed to a particularly strong kind of dialethism—one that even dialethists would be reluctant to accept. I motivate such a dialethic account of genuine impossibilia using Lewis’ own methodology and defend it against triviality objections. I close with a few comments on why impossible worlds should not be reduced to set theoretic constructs out of possible worlds. (shrink)

Mixed emotions are conceptualized as involving the co-occurrence of states opposite in valence. One might expect that combinations of opposites would show diminished overall emotion intensity. But is this always the case? If not, when will mixed emotions be characterized by high intensity, and when by low intensity? In this article, theories of emotion-eliciting appraisal and emotion intensity are employed to understand mixed emotions and phenomena of passion. It is proposed that intense emotions are produced by transformative events: perceived motive-relevant (...) changes that are important, large, and rapid. Transformative events that can move a person between greatly motive-inconsistent and greatly motive-consistent outcomes constitute one potent path to passion. Illustrative phenomena of passion, mixed emotions, and related research are discussed. (shrink)

In the wake of business scandals at Enron, Arthur Andersen, Global Crossing, Tyco—the list grows daily—there is an increasing sense among employees, executives, investors, and the public that the “anything goes” culture of the New Economy is over. Today, businesses must act responsibly, transparently, and with integrity. Using in-depth case studies and examples from over 50 companies that range from Starbucks to Citigroup, General Motors to General Electric, DuPont to Dell, Ira A. Jackson, former director of the Center for Business (...) and Government at Harvard’s Kennedy School, shows the quantifiable and enduring business advantage to “doing the right thing.” Companies that give back to their employees and society—focusing on values and purpose as well as profitability—often gain commpetitive advantage and improve their brand image, consumer loyalty, and employee satisfaction. Identifying seven principles of making values integral to business processes and practices, PROFITS WITH PRINCIPLES opens the door to a new kind of capitalism, providing a wealth of practical recommendations companies of all sizes can model their own efforts after. (shrink)