The concept of “auditor independence”—that the provider of assurance on financial information should be free of conflicting interests—is deeply embedded in the world’s capital markets. This paper examines stresses on the global model of Big Audit that call into question both the basis and the ongoing usefulness of auditor independence: The threats to the stability of the model, based on the dominance of the Big Four international accounting networks in providing audit services to the world’s large public companies. The balance (...) between benefits and detriments of the independence requirements, and standards that are difficult to articulate and enforce. The implications for the continued value of independent assurance emerging from the evolution in Big Data tools and analytics, including the structural constraints of regulation. A broad re-examination is called for, in aide of the design of a sustainable public-company assurance model that is fit for purpose in the twenty-first century. (shrink)

The concept of “auditor independence”—that the provider of assurance on financial information should be free of conflicting interests—is deeply embedded in the world’s capital markets. This paper examines stresses on the global model of Big Audit that call into question both the basis and the ongoing usefulness of auditor independence: The threats to the stability of the model, based on the dominance of the Big Four international accounting networks in providing audit services to the world’s large public companies. The balance (...) between benefits and detriments of the independence requirements, and standards that are difficult to articulate and enforce. The implications for the continued value of independent assurance emerging from the evolution in Big Data tools and analytics, including the structural constraints of regulation. A broad re-examination is called for, in aide of the design of a sustainable public-company assurance model that is fit for purpose in the twenty-first century. (shrink)

A startling look at one of this century's most influential philosophers, the book chronicles every stage of Foucault's personal and professional odyssey, from his early interest in dreams to his final preoccupation with sexuality and the nature of personal identity.

In his account of the events leading up to the outbreak of the Peloponnesian War, Thucydides tells us that in 435b.c.the Epidamnians decided to transfer their allegiance from Corcyra to Corinth in accordance with the Delphic oracle, whereupon the Corinthians agreed to support Epidamnus against their own colony Corcyra. One of the reasons given is that the Corinthians hated the Corcyraeans for their contempt for their mother city, as ‘in their common festivals they would not allow them the customary privileges (...) of founders, at their sacrifice they did not give priority to Corinthians [as other colonies did]’ (οὔτε γὰρ ἐν πανηγύρεσι ταῖς κοιναῖς διδόντες γέρα τὰ νομιζόμενα οὔτε Κορινθίῳ ἀνδρὶ προκαταρχόμενοι τῶν ἱερῶν ὥσπερ αἱ ἄλλαι ἀποικίαι). Precisely what the dispute was and what the word προκατάρχεσθαι means have not been convincingly explained by commentators. (shrink)

What does everyone in the modern world need to know? Renowned psychologist Jordan B. Peterson's answer to this most difficult of questions uniquely combines the hard-won truths of ancient tradition with the stunning revelations of cutting-edge scientific research. Humorous, surprising and informative, Dr. Peterson tells us why skateboarding boys and girls must be left alone, what terrible fate awaits those who criticize too easily, and why you should always pet a cat when you meet one on the street. (...) What does the nervous system of the lowly lobster have to tell us about standing up straight (with our shoulders back) and about success in life? Why did ancient Egyptians worship the capacity to pay careful attention as the highest of gods? What dreadful paths do people tread when they become resentful, arrogant and vengeful? Dr. Peterson journeys broadly, discussing discipline, freedom, adventure and responsibility, distilling the world's wisdom into 12 practical and profound rules for life. [This book] shatters the modern commonplaces of science, faith and human nature, while transforming and ennobling the mind and spirit of its readers. (shrink)

For most people, animals are the most significant aspects of the nonhuman world. They symbolize nature in our imaginations, in popular media and culture, and in campaigns to preserve wilderness, yet scholars habitually treat animals and the environment as mutually exclusive objects of concern. Conducting the first examination of animals' place in popular and scholarly thinking about nature, Anna L. Peterson builds a nature ethic that conceives of nonhuman animals as active subjects who are simultaneously parts of both nature (...) and human society. Peterson explores the tensions between humans and animals, nature and culture, animals and nature, and domesticity and wildness. She uses our intimate connections with companion animals to examine nature more broadly. Companion animals are liminal creatures straddling the boundary between human society and wilderness, revealing much about the mutually constitutive relationships binding humans and nature together. Through her paradigm-shifting reflections, Peterson disrupts the artificial boundaries between two seemingly distinct categories, underscoring their fluid and continuous character. (shrink)

In the last decade there has been an upsurge in the popularity of electric mountain bikes. However, opinion is divided regarding the implications of this emerging technology. Critics warn of the dangers they pose to landscapes, habitats, and ecological diversity, whilst advocates highlight their potential in increasing the accessibility of the outdoors for riders who would otherwise be socially and/or physically excluded. Drawing on interview data with 30 electric mountain bike users in England, this paper represents one of the first (...) attempts to empirically explore the experiential, ecological and socio-cultural implications of this activity. Utilising Stiegler’s (2013a) account of the pharmakon, in which technology is positioned as both remedy and poison, we suggest that the e-mountain bike’s role in the promotion of social and environmental responsibility is both complex and contradictory. Specifically, findings indicate that while this assistive technology can play a key role in facilitating deeper connections between riders as well as an ethic of care towards others, it can, at the same time, generate more individualised and automated experiences of recreational mobility in outdoor environments. (shrink)

A long-standing debate in group ontology and group epistemology concerns whether some groups possess mental states and/or epistemic states such as knowledge that do not reduce to the mental states and/or epistemic states of the individuals who comprise such groups (and are also states not possessed by any of the members). Call those who think there are such states inflationists. There has recently been a defense in the literature of a specific type of inflationary knowledge—viz., knowledge of facts about group (...) minds or group self-knowledge (GS-K). In this paper I address whether some groups do possess such knowledge. I argue that we have good reason to think they do not. I do so by exploring the most explicit defense of such knowledge in the literature—Lukas Schwengerer’s (2022) defense—as well as other ways of defending this thesis and arguing that such ways are problematic. In the latter part of the paper, I explain why the two most popular inflationary approaches to group knowledge simpliciter are incompatible with there being GS-K. In doing so I work to show why even inflationists should reject the view that there is inflationary group self-knowledge. (shrink)

In this paper we discuss the hypothesis that, ‘moral agency is distributed over both humans and technological artefacts’, recently proposed by Peter-Paul Verbeek. We present some arguments for thinking that Verbeek is mistaken. We argue that artefacts such as bridges, word processors, or bombs can never be (part of) moral agents. After having discussed some possible responses, as well as a moderate view proposed by Illies and Meijers, we conclude that technological artefacts are neutral tools that are at most bearers (...) of instrumental value. (shrink)

Americans increasingly cite moral values as a factor in how they vote, but when we define morality simply in terms of a voter's position on gay marriage and abortion, we lose sight of the ethical decisions that guide our everyday lives. In our encounters with friends, family members, nature, and nonhuman creatures, we practice a nonutilitarian morality that makes sacrifice a rational and reasonable choice. Recognizing these everyday ethics, Anna L. Peterson argues, helps us move past the seemingly irreconcilable (...) conflicts of culture and refocus on issues that affect real social change. Peterson begins by divining a "second language" for personal and political values, a vocabulary derived from the loving and mutually beneficial relationships of daily life. Even if our interactions with others are fleeting and fragmentary, they provide a viable alternative to the contractual and atomistic attitudes of mainstream culture. Everyday ethics point toward a more just, humane, and sustainable society, and to acknowledge moments of grace in our daily encounters is to realize a different way of relating to people and nonhuman nature—an alternative ethic to cynicism and rank consumerism. In redefining the parameters of morality, Peterson enables us to make fundamental problems such as the distribution of wealth, the use of public land and natural resources, labor and employment policy, and the character of political institutions the preferred focus of debate and action. (shrink)

In response to Hoeltje I concede the main point of his first section: for each logical truth S of the object language, it is a logical consequence of the Davidsonian theory of meaning I offered in my paper that S is logically true, contrary to what I asserted in the paper. However, I now argue that a Davidsonian theory of meaning may be formulated equally well in such a way that it not a logical consequence of the theory that S (...) is a logical truth. Nonetheless, the revised theory of meaning will still ‘entail’ in a wider sense that S is a logical truth, for we can prove by induction on the consequence class of the revised theory that S is a logical truth. So far, my disagreement with Hoeltje is over the more charitable interpretation of a passage from Davidson. I close by arguing that Davidson was mistaken on one point, a theory of meaning will entail a threefold distinction among the sentences of the object language, not a twofold distinction as he claimed. (shrink)

European Journal of Philosophy, EarlyView.

Presenting portraits of many central figures in modern physics, including Stephen Hawking and Leonard Susskind, this critique of modern theoretical physics provides the latest ideas about the nature of physical reality while clearly distinguishing between fact and fantasy.

Quantum theory is one the most important and successful theories of modern physical science. It has been estimated that its principles form the basis for about 30 per cent of the world's manufacturing economy. This is all the more remarkable because quantum theory is a theory that nobody understands. The meaning of Quantum Theory introduces science students to the theory's fundamental conceptual and philosophical problems, and the basis of its non-understandability. It does this with the barest minimum of jargon and (...) very little mathematics in the main text. Readers wishing to delve more deeply into the theory's mathematical subtleties can do so in an extended series of appendices. The book brings the reader up to date with the results of new experimental tests of quantum weirdness and reviews the latest thinking on alternative interpretations, the frontiers of quantum cosmology, quantum gravity and potential application of this weirdness in computing, cryptography and teleportation. (shrink)

This excellent anthology in the philosophy of religion examines the basic classical and a host of contemporary issues in thirteen thematic sections. Assuming little or no familiarity with the religious concepts it addresses, it provides a well-balanced and accessible approach to the field. The articles cover the standard topics in the field, including religious experience, theistic arguments, the problem of evil, and miracles, as well as topics that have gained the attention of philosophers of religion in the last fifteen years, (...) such as reformed epistemology, the philosophical analysis of theological doctrine, and the kalam theological argument. The collection also includes topics often requested by instructors but seldom covered in competing texts, such as religion and science, religious pluralism, process theism, and religious ethics, offering greater flexibility in choosing exact topics for use in courses. The format of the book makes it an ideal teaching text, as each section begins with a brief introduction to the central topic or issue treated by the readings which follow. Each reading is preceded by a one paragraph summary, and a bibliography of suggested readings follow each section. Philosophy of Religion functions well as a stand-alone textbook for courses in the philosophy of religion, and is readily compatible for use as a primary source reader in conjunction with a secondary text. It is an ideal companion to Reason and Religious Belief, 2e (OUP, 1997). (shrink)

This volume explores the role of both “mere habits” and sophisticated habitus in the formation of moral character and the virtues, incorporating perspectives from philosophy, theology, psychology, and neuroscience.

This essay seeks to establish the sense in which Derrida’s stated indifference to questions of legitimate descent can function as an ethical or political principle, as he argues in “Marx and Sons.” We track Derrida’s response to accusations of a lack of fealty in texts such as “Marx and Sons,” “Biodegradables: Seven Diary Fragments,” and “Limited Inc a b c … ” alongside his problematization of a certain sense of inheritance or heritage. We argue that Derrida reveals the necessity of (...) troubling established legitimate inheritances as an ethical and political first principle. As such, we argue that Derrida’s reading of Marx is not just one faithful reading among others, but an indifference to the paradigm of fealty in inheritance. (shrink)

Two interpretations of the precautionary principle are considered. According to the normative interpretation, the precautionary principle should be characterised in terms of what it urges doctors and other decision makers to do. According to the epistemic interpretation, the precautionary principle should be characterised in terms of what it urges us to believe. This paper recommends against the use of the precautionary principle as a decision rule in medical decision making, based on an impossibility theorem presented in Peterson . However, (...) the main point of the paper is an argument to the effect that decision theoretical problems associated with the precautionary principle can be overcome by paying greater attention to its epistemic dimension. Three epistemic principles inherent in a precautionary approach to medical risk analysis are characterised and defended. (shrink)

In A World Not Made for Us, Keith R. Peterson provides a broad reassessment of the field of environmental philosophy, taking a fresh and critical look at three classical problems of environmentalism: the intrinsic value of nature, the need for an ecological worldview, and a new conception of the place of humankind in nature. Peterson makes the case that a genuinely critical environmental philosophy must adopt an ecological materialist conception of the human, a pluralistic value theory that emphasizes (...) the need for value prioritization, and a stratified categorical ontology that affirms the basic principle of human asymmetrical dependence on more-than-human nature. Integrating environmental ethics with the latest work in political ecology, Peterson argues it is important to understanding that the world is not made for us, and that coming to terms with this fact is a condition for survival in future human and more-than-human communities of liberation and solidarity. (shrink)

Freud's account of dreams has a cogent interpretive basis.

Shares articles and interviews from the influential French film magazine about the New Wave, American cinema and the future of film making.

Cahiers du Cinema is the most prestigious and influential film journal ever published. An anthology devoted entirely to its writings, in English translation, is long overdue. The selections in this volume are drawn from the colorful first decade of Cahiers, 1951-1959, when a group of young iconoclasts racked the world of film criticism with their provocative views an international cinema--American, Italian, and French in particular. They challenged long-established Anglo-Saxon attitudes by championing American popular movies, addressing genres such as the Western (...) and the thriller and the aesthetics of technological developments like CinemaScope, emphasizing mise en scéne as much as thematic content, and assessing the work of individual filmmakers such as Hawks, Hitchcock, and Nicholas Ray in terms of a new theory of the director as author, auteur, a revolutionary concept at the time. Italian film, especially the work of Rossellini, prompted sharp debates about realism that helped shift the focus of critical discussion from content toward style. The critiques of French cinema have special interest because many of the journal's major contributors and theorists Godard, Truffaut, Rohmer, Rivette, Chabrol were to become same of France's most important film directors and leaders of the New Wave. Translated under the supervision of the British Film Institute, the selections have far the most part never appeared in English until now. Hillier has organized them into topical groupings and has provided introductions to the parts as well as the whale. Together these essays, reviews, discussions, and polemics reveal the central ideas of the Cahiers of the 1950s not as fixed doctrines but as provocative, productive, often contradictory contributions to crucial debates that were to overturn critical thinking about film. (shrink)

Drawing on reflections from a collaborative autoethnography, this article argues that ultramarathon running is defied by a 'dark' ecological sensibility (Morton 2007, 2010, 2016), characterised by moments of pain, disgust, and the macabre. In contrast to existing accounts, we problematise the notion that runners 'use' nature for escape and/or competition, while questioning the aesthetic-causal relationships often evinced within these accounts. With specific reference to the discursive, embodied, spatial and temporal aspects of the sport, we explore the way in which participants (...) begin to appreciate the immense power of nature, while being humbled by the fragile and unstable foundations of human experience. Accordingly this article contributes novel insights into the human-nature complex that seek to move beyond Romantic analyses towards a more sophisticated understanding of the relationships between (nature) sport, people and place. (shrink)

This article argues for a task-based approach to identifying and individuating cognitive systems. The agent-based extended cognition approach faces a problem of cognitive bloat and has difficulty accommodating both sub-individual cognitive systems ("scaling down") and some supra-individual cognitive systems ("scaling up"). The standard distributed cognition approach can accommodate a wider variety of supra-individual systems but likewise has difficulties with sub-individual systems and faces the problem of cognitive bloat. We develop a task-based variant of distributed cognition designed to scale up and (...) down smoothly while providing a principled means of avoiding cognitive bloat. The advantages of the task-based approach are illustrated by means of two parallel case studies: re-representation in the human visual system and in a biomedical engineering laboratory. (shrink)

The spiritual rewards and intellectual challenges of Eastern philosophy are revealed in this visually stunning book, illustrated by Joe Lee and with 19th-century engravings. Eastern philosophy is not only an intellectual pursuit, but one that involves one’s entire being. Much of it is so deeply entwined with the non-intellectual art of meditation, that the two are impossible to separate. In this survey of the major philosophies of India, China, Tibet and Japan, Jim Powell draws upon his knowledge of Sanskrit and (...) Chinese, as well as decades of meditation. Whether tackling Buddha, Confucius, Lao Tzu, Dogen, the Dalai Lama or Patanjal–Powell’s insights are deeply illuminating. All the major philosophies of India, China, Tibet and Japan are explained and everyone, from beginner to expert, will find Eastern Philosophy For Beginners an insightful overview. (shrink)

Is a coherent worldview that embraces both classical Christology and modern evolutionary biology possible? This volume explores this fundamental question through an engaged inquiry into key topics, including the Incarnation, the process of evolution, modes of divine action, the nature of rationality, morality, chance and love, and even the meaning of life. Grounded alike in the history and philosophy of science, Christian theology, and the scientific basis for evolutionary biology and genetics, the volume discusses diverse thinkers, both medieval and modern, (...) ranging from Augustine and Aquinas to contemporary voices like Richard Dawkins and Michael Ruse. Aiming to show how a biologically informed Christian worldview is scientifically, theologically, and philosophically viable, it offers important perspectives on the worldview of evolutionary naturalism, a prominent perspective in current science–religion discussions. The authors argue for the intellectual plausibility of a comprehensive worldview perspective that embraces both Christology and evolution biology in intimate relationship. (shrink)

In multiple essays, CLR James lays out what a theory of subjectivity must account for to resolve issues stemming from reducing subjectivity to a singular identity. Most proposals for a theory of subjectivity do so by making the subject the object of another’s propositions or claims about the world. I argue that this is an identity claim. The converse of this process is also true, that the subject who claims another as the object of their proposition must also be the (...) object of a proposition themselves, leaving the capacity to form these expressions untouched. In Black Cultural studies, there has been a lot of attention paid to the capacity for one to become the object of their own propositions due to the conception that Black identity overdetermines Black subjects’ expressions prior to their articulation. Our reorientation to the study of subjectivity posits an entity whose operation functions to mobilise as well as implement identity claims. Subjectivity is a capacity while identity becomes the object of that capacity, an object shared between subjects that are known by becoming the object of propositions regarding the world, including their own. This essay attempts to resolve the conflicts that arise once the mistake of conflating subjectivity with identity claims is made and proposes a model whereby the concept of Black subjectivity can be explained. (shrink)

Using Jim Woodward's Counterfactual Dependency account as an example, I argue that causal claims about indeterministic systems cannot be satisfactorily analysed as including counterfactual conditionals among their truth conditions because the counterfactuals such accounts must appeal to need not have truth values. Where this happens, counterfactual analyses transform true causal claims into expressions which are not true.

In Australia and other countries, certain groups of women have traditionally been denied access to assisted reproductive technologies . These typically are single heterosexual women, lesbians, poor women, and those whose ability to rear children is questioned, particularly women with certain disabilities or who are older. The arguments used to justify selection of women for ARTs are most often based on issues such as scarcity of resources, and absence of infertility , or on social concerns: that it “goes against nature”; (...) particular women might not make good mothers; unconventional families are not socially acceptable; or that children of older mothers might be orphaned at an early age. The social, medical, legal, and ethical reasoning that has traditionally promoted this lack of equity in access to ARTs, and whether the criteria used for client deselection are ethically appropriate in any particular case, are explored by this review. In addition, the issues of distribution and just “gatekeeping” practices associated with these sensitive medical services are examined. (shrink)

Modern physics describes the mechanics of the Universe. We have discovered a new foundation for physics, which explains the components of the Universe with precision and depth. We quantify the existence of Aether, subatomic particles, and the force laws. Some aspects of the theory derive from the Standard Model, but much is unique. A key discovery from this new foundation is a mathematically correct Unified Force Theory. Other fundamental discoveries follow, including the origin of the fine structure constant and subatomic (...) particle g-factors, a slight correction of neutron magnetic moment, a geometrical structure for charge, the quantification of electromagnetic charge as separate from electrostatic charge, a more precise meaning of spin, the quantification of space-resonance in five dimensions, and a new system of quantum units. The Aether quantifies as a fabric of quantum rotating magnetic fields with electromagnetic, electrostatic, and gravitational dipole structures. Subatomic particles quantify as angular momentum encapsulated in a quantum, rotating magnetic field. All quantum, atomic, and molecular processes can be precisely modeled, leading to discrete physics with new understandings and insights. (shrink)

l examine the degree to which the so-called “deep ecology” movement embodies a feminist sensibility. In part one I take a brief look at the ambivalent attitude of “eco-feminism” toward deep ecology. In part two I show that this ambivalence sterns largely from the fact that deep ecology assimilates feminist insights to a basically masculine ethical orientation. In part three I discuss some of the ways in which deepecology theory might change if it adopted a fundamentally feminist ethical orientation.

Aping apes: Edgar Allan Poe's "The murders in the Rue Morgue" and Richard Wright's Native son -- Slavery's bestiary: Joel Chandler Harris's Uncle Remus tales -- Autoimmunity and ante-racism: Philip Roth's The human stain -- Ashamed of shame: J.M. Coetzee's Disgrace.

This highly original book calls for, and suggests, a new way of considering war and warfare.

Trois poèmes en résonance avec ce mot « autislangue », une « langue que nous parlons, nous qui pouvons parler sans sons », et que lae militanz pour la neurodiversité Jim Sinclair a nommé dans le 1 er numéro de Our Voice: The Newsletter of Autism Network International.

When we start with the wrong question, no matter how good an answer we get, it won’t give us the results we want. Rather than joining the throngs who are asking, When will this economic crisis be over? Jim Wallis says the right question to ask is How will this crisis change us? The worst thing we can do now, Wallis tells us, is to go back to normal. Normal is what got us into this situation. We need a new (...) normal, and this economic crisis is an invitation to discover what that means. Some of the principles Wallis unpacks for our new normal are . . . • Spending money we don’t have for things we don’t need is a bad foundation for an economy or a family. • It’s time to stop keeping up with the Joneses and start making sure the Joneses are okay. • The values of commercials and billboards are not the things we want to teach our children. • Care for the poor is not just a moral duty but is critical for the common good. • A healthy society is a balanced society in which markets, the government, and our communities all play a role. • The operating principle of God’s economy says that there is enough if we share it. • And much, much more . . . In the pages of this book, Wallis provides us with a moral compass for this new economy—one that will guide us on Wall Street, Main Street, and Your Street. Embracing a New Economy Getting back to "the way things were" is not an option. It is time we take our economic uncertainty and use it to find some moral clarity. Too often we have been ruled by the maxims that greed is good, it’s all about me, and I want it now. Those can be challenged only with some of our oldest and best values—enough is enough, we are in it together, and thinking not just for tomorrow but for future generations. Jim Wallis shows that the solution to our problems will be found only as individuals, families, friends, churches, mosques, synagogues, and entire communities wrestle with the question of values together. (shrink)

Standard philosophical discussions of theory-ladeness assume that observational evidence consists of perceptual outputs (or reports of such outputs) that are sentential or propositional in structure. Theory-ladeness is conceptualized as having to do with logical or semantical relationships between such outputs or reports and background theories held by observers. Using the recent debate between Fodor and Churchland as a point of departure, we propose an alternative picture in which much of what serves as evidence in science is not perceptual outputs or (...) reports of such outputs and is not sentential in structure. (shrink)

After Ontotheology: Reciprocal, Caring, Creative, and Right Relationships With the end of ontotheology we may realize, as Dewey did, that what sustains us is our caring relationships with physical nature, biological life, and other persons. My paper argues that relationships are ontologically basic and caring relations are morally basic. Right relationship binds us to the world and holds us together. We live by the grace of others. I conclude that after ontotheology, we must seek to form reciprocal, caring, and creative (...) relationships. (shrink)

Art and its Objects by Richard Wollheim had a major impact on aesthetics and the philosophy of art when it was first published in 1968. Of the arguments offered in response to Wollheim’s essay, Jerrold Levinson’s intentional-historical theory of art has been one of the most enduring. Levinson was influenced by three key sections of Wollheim’s enquiry: Section 40, which considers the claim that works of art fall under a concept of art, or that we are disposed to regard certain (...) things as works of art; and Sections 60 and 61, which deal with art as a historical phenomenon, and problems arising from its identification and interpretation. To date, these claims have been raised as points of contention in the philosophy of art. This paper takes a different perspective. Wollheim’s understanding of art’s historicity draws explicitly on the literature of theoretical art history. Via Wollheim, old art-historical problems will reappear as new philosophical questions. (shrink)

A transformative decision rule transforms a given decision probleminto another by altering the structure of the initial problem,either by changing the framing or by modifying the probability orvalue assignments. Examples of decision rules belonging to thisclass are the principle of insufficient reason, Isaac Levi'scondition of E-admissibility, the de minimis rule, andthe precautionary principle. In this paper some foundationalissues concerning transformative decision rules are investigated,and a couple of formal properties of this class of rules areproved.

Some biological processes move from step to step in a way that cannot be completely understood solely in terms of causes and correlations. This paper develops a notion of mechanistic information that can be used to explain the continuities of such processes. We compare them to processes that do not involve information. We compare our conception of mechanistic information to some familiar notions including Crick’s idea of genetic information, Shannon-Weaver information, and Millikan’s biosemantic information.