The International Federation of Accountants (IFAC) has recently issued a revised "Code of Ethics for Professional Accountants" (IFAC Code). As a requirement for membership in IFAC, a national accounting organization must either adopt the IFAC Code or adopt a code of conduct that is not "less stringent" than the IFAC Code. In this paper, we examine the extent to which 158 national accounting organizations have adopted the revised IFAC Code as their own. Our results indicate that 80 of our sample (...) organizations have adopted the IFAC Code (sometimes with minor modifications), while the remaining 78 opted not to utilize the model IFAC Code. We then test the hypothesis that national accounting organizations in lower income economies would be less likely to adopt the IFAC Code than those in high income economies. Our results do not support the hypothesis. We argue that one potential reason for such a finding is that adopting the IFAC Code may be a cost effective means of adopting a code of ethics for organizations in lower income economies. (shrink)

An infinite lottery machine is used as a foil for testing the reach of inductive inference, since inferences concerning it require novel extensions of probability. Its use is defensible if there is some sense in which the lottery is physically possible, even if exotic physics is needed. I argue that exotic physics is needed and describe several proposals that fail and at least one that succeeds well enough.

May, John D'Arcy Review(s) of: Hyphenated Christians: Towards a better understanding of dual religious belonging, by Gideon Goosen, (Oxford/Bern/New York: Peter Lang, 2011), pp. xviii + 172.

© 2011 by Oxford University Press. All rights reserved. Results on the observational indistinguishability of spacetimes demonstrate the impossibility of determining by deductive inference which is our spacetime, no matter how extensive a portion of the spacetime is observed. These results do not illustrate an underdetermination of theory by evidence, since they make no decision between competing theories and they make little contact with the inductive considerations that must ground such a decision. Rather, these results express a variety of indeterminism (...) in which a specification of the observable past always fails to fix the remainder of a spacetime. This form of indeterminism is more troubling than the familiar indeterminism of quantum theory. The inductive inferences that can discriminate among the different spacetime extensions of the observed past are here called "opaque," which means that we cannot readily see the warrant that lies behind them. (shrink)

Newtonian cosmology is logically inconsistent. I show its inconsistency in a rigorous but simple and qualitative demonstration. "Logic driven" and "content driven" methods of controlling logical anarchy are distinguished.

"This is a remarkable book: wide-ranging, resonant, and well-written; it is also reflective and personable, warm and engaging." —Philosophy and Literature "With this book Caputo takes his place firmly as the foremost American, continental post-modernist... " —International Philosophical Quarterly "One cannot but be impressed by the scope of Radical Hermeneutics." —Man and World "Caputo’s study is stunning in its scope and scholarship." —Robert E. Lauder, St. John’s University, The Thomist For John D. Caputo, hermeneutics means radical thinking without (...) transcendental justification: attending to the ruptures and irregularities in existence before the metaphysics of presence has a chance to smooth them over. Radical Hermeneutics forges a closer collaboration between hermeneutics and deconstruction than has previously been attempted. (shrink)

Please imagine a long fuse hanging down from the ceiling. It is a carefully woven tube of fabric that holds a core of gunpowder. We note that it is beautifully made, with brightly colored threads intertwined with the coarser bare cotton. It a masterpiece of the modern weaver's art.

Mindfulness transforms suffering through changes in what the mind is processing, changes in how the mind is processing it, and changes in the view of what is being processed. The ‘bearing in mind’ aspect of mindfulness is important in understanding these changes, and is discussed in terms of working memory. The Interacting Cognitive Subsystems perspective recognizes two kinds of meaning, one explicit and specific, the other implicit and holistic. We suggest that mindfulness is a configuration of mind in which working (...) memory for holistic implicit meanings plays a central role. It is here that the processing and view of experience are transformed by the creation of new patterns of implicit meaning. This analysis is applied to mindfulness practice, mindfulness as a way of being, the training of instructors and the use of mindfulness with respect to different aspirations. (shrink)

I am grateful to Peter Achinstein, Don Howard, and the other participants at the conference, 'The Role of Experiments in Scientific Changer', Virginia Polytechnic Institute and State University, 30 March to 1 April, 1990, for helpful discussion, and especially to Ron Laymon for his discussion comments presented at the conference on an earlier version of this paper.

Applying an ever more radical hermeneutics, John D. Caputo breaks down the name of God in this irrepressible book. Instead of looking at God as merely a name, Caputo views it as an event, or what the name conjures or promises in the future. For Caputo, the event exposes God as weak, unstable, and barely functional. While this view of God flies in the face of most religions and philosophies, it also puts up a serious challenge to fundamental tenets (...) of theology and ontology. Along the way, Caputo’s readings of the New Testament, especially of Paul’s view of the Kingdom of God, help to support the "weak force" theory. This penetrating work cuts to the core of issues and questions—What is the nature of God? What is the nature of being? What is the relationship between God and being? What is the meaning of forgiveness, faith, piety, or transcendence?—that define the terrain of contemporary philosophy of religion. (shrink)

John D. Caputo explores the very roots of religious thinking in this thought-provoking book. Compelling questions come up along the way: 'What do I love when I love my God?' and 'What can Star Wars tell us about the contemporary use of religion?' Why is religion for many a source of moral guidance in a postmodern, nihilistic age? Is it possible to have 'religion without religion'? Drawing on contemporary images of religion, such as Robert Duvall's film _The Apostle_, Caputo (...) also provides some fascinating and imaginative insights into religious fundamentalism. (shrink)

This paper is about satisficing behaviour. Rather tautologically, this is when decision-makers are satisfied with achieving some objective, rather than in obtaining the best outcome. The term was coined by Simon, and has stimulated many discussions and theories. Prominent amongst these theories are models of incomplete preferences, models of behaviour under ambiguity, theories of rational inattention, and search theories. Most of these, however, seem to lack an answer to at least one of two key questions: when should the decision-maker satisfice; (...) and how should the DM satisfice. In a sense, search models answer the latter question, but not the former; moreover, usually the question as to whether any search at all is justified is left to a footnote. A recent paper by Manski fills the gaps in the literature and answers the questions: when and how to satisfice? He achieves this by setting the decision problem in an ambiguous situation and by using the Minimax Regret criterion as the preference functional. The results are simple and intuitive. This paper reports on an experimental test of his theory. The results show that some of his propositions appear to be empirically valid while others are less so. (shrink)

It is argued that neither the "theory-informity" of observations nor the Quine-Duhem thesis pose any in principle threat to the objectivity of theory evaluation. The employment of exploratory theories does not generate incommensurability, but on the contrary is responsible for the mensurability and commensurability of explanatory theories, since exploratory theories enable scientists to make observations which are critical in the evaluation of explanatory theories. The employment of exploratory theories and other auxiliary hypotheses does not enable a theory to always accommodate (...) recalcitrant observations to preserve evidential equivalence with a rival theory. Explanatory theories become rapidly degenerating if exploratory theories or other auxiliary hypotheses which inform the original confirmation base are modified to accommodate recalcitrant observations. (shrink)

Landauer's Principle asserts that there is an unavoidable cost in thermodynamic entropy creation when data is erased. It is usually derived from incorrect assumptions, most notably, that erasure must compress the phase space of a memory device or that thermodynamic entropy arises from the probabilistic uncertainty of random data. Recent work seeks to prove Landauer’s Principle without using these assumptions. I show that the processes assumed in the proof, and in the thermodynamics of computation more generally, can be combined to (...) produce devices that both violate the second law and erase data without entropy cost, indicating an inconsistency in the theoretical system. Worse, the standard repertoire of processes selectively neglects thermal fluctuations. Concrete proposals for how we might measure dissipationlessly and expand single molecule gases reversibly are shown to be fatally disrupted by fluctuations. Reversible, isothermal processes on molecular scales are shown to be disrupted by fluctuations that can only be overcome by introducing entropy creating, dissipative processes. (shrink)

There can be no mistaking the importance of Caputo's work." —Edith Wyschogrod "No one interested in Derrida, in Caputo, or in the larger question of postmodernism and religion can afford to ignore this pathbreaking study.

Einstein located the foundations of general relativity in simple and vivid physical principles: the principle of equivalence, an extended principle of relativity and Mach's principle. While these ideas played an important heuristic role in Einstein's thinking, they provide a dubious logical foundation for his final theory. Einstein was also guided to his final theory, I argue, by a second tier of more prosaic heuristics. I trace one strand among them. The principle of equivalence guided Einstein well until it led him (...) to a theory that contradicted the conservation of momentum. Einstein converted the requirement of conservation of energy and momentum into a procedure that he used repeatedly for finding gravitational field equations. That procedure survives in present day developments of general relativity. (shrink)

In these spirited essays, John D. Caputo continues the project he launched with Radical Hermeneutics of making hermeneutics and deconstruction work together.

I give an informal outline of the hole argument which shows that spacetime substantivalism leads to an undesirable indeterminism in a broad class of spacetime theories. This form of the argument depends on the selection of differentiable manifolds within a spacetime theory as representing spacetime. I consider the conditions under which the argument can be extended to address versions of spacetime substantivalism which select these differentiable manifolds plus some further structure to represent spacetime. Finally, I respond to the criticisms of (...) Tim Maudlin and Jeremy Butterfield. (shrink)

Ever since Copernicus, scientists have continually adjusted their view of human nature, moving it further and further from its ancient position at the center of Creation. But in recent years, a startling new concept has evolved that places it more firmly than ever in a special position. Known as the Anthropic Cosmological Principle, this collection of ideas holds that the existence of intelligent observers determines the fundamental structure of the Universe. In its most radical version, the Anthropic Principle asserts that (...) "intelligent information-processing must come into existence in the Universe, and once it comes into existence, it will never die out." This wide-ranging and detailed book explores the many ramifications of the Anthropic Cosmological Principle, covering the whole spectrum of human inquiry from Aristotle to Z bosons. Bringing a unique combination of skills and knowledge to the subject, John D. Barrow and Frank J. Tipler--two of the world's leading cosmologists--cover the definition and nature of life, the search for extraterrestrial intelligence, and the interpretation of the quantum theory in relation to the existence of observers. The book will be of vital interest to philosophers, theologians, mathematicians, scientists, and historians, as well as to anyone concerned with the connection between the vastness of the universe of stars and galaxies and the existence of life within it on a small planet out in the suburbs of the Milky Way. (shrink)

"Against Ethics is beautifully written, clever, learned, thought-provoking, and even inspiring." —Theological Studies "Writing in the form of his ideas, Caputo offers the reader a truly exquisite reading experience.... his iconic style mirrors a truly refreshing honesty that draws the reader in to play." —Quarterly Journal of Speech "Against Ethics is, in my judgment, one of the most important works on philosophical ethics that has been written in recent years.... Caputo speaks with a passion and a concern that are rare (...) in academic philosophy. His profound sense of humor deepens the passion of the viewpoints he develops." —Mark C. Taylor "Obligation happens!" declares Caputo in this brilliant and witty postmodern critique of ethics, framed as a contemporary restaging of Kierkegaard’s Fear and Trembling. (shrink)

1. Approximations of arbitrarily large but finite systems are often mistaken for infinite idealizations in statistical and thermal physics. The problem is illustrated by thermodynamically reversible processes. They are approximations of processes requiring arbitrarily long, but finite times to complete, not processes requiring an actual infinity of time.2. The present debate over whether phase transitions comprise a failure of reduction is confounded by a confusion of two senses of “level”: the molecular versus the thermodynamic level and the few component versus (...) the many component level. (shrink)

The Insistence of God presents the provocative idea that God does not exist, God insists, while God’s existence is a human responsibility, which may or may not happen. For John D. Caputo, God’s existence is haunted by "perhaps," which does not signify indecisiveness but an openness to risk, to the unforeseeable. Perhaps constitutes a theology of what is to come and what we cannot see coming. Responding to current critics of continental philosophy, Caputo explores the materiality of perhaps and (...) the promise of the world. He shows how perhaps can become a new theology of the gaps God opens. (shrink)

The inaugural title in the new, Open Access series BSPS Open, The Material Theory of Induction will initiate a new tradition in the analysis of inductive inference. The fundamental burden of a theory of inductive inference is to determine which are the good inductive inferences or relations of inductive support and why it is that they are so. The traditional approach is modeled on that taken in accounts of deductive inference. It seeks universally applicable schemas or rules or a single (...) formal device, such as the probability calculus. After millennia of halting efforts, none of these approaches has been unequivocally successful and debates between approaches persist. The Material Theory of Induction identifies the source of these enduring problems in the assumption taken at the outset: that inductive inference can be accommodated by a single formal account with universal applicability. Instead, it argues that that there is no single, universally applicable formal account. Rather, each domain has an inductive logic native to it. Which that is, and its extent, is determined by the facts prevailing in that domain. Paying close attention to how inductive inference is conducted in science and copiously illustrated with real-world examples, The Material Theory of Induction will initiate a new tradition in the analysis of inductive inference. (shrink)

A substantial body of research has established that even when we are not consciously aware of the faces of others we are nevertheless sensitive to, and impacted by their facial expression. In this paper, we consider this body of research from a new perspective by examining the functions of unconscious perception revealed by these studies. A consideration of the literature from this perspective highlights that existing research methods are limited when it comes to revealing possible functions of unconscious perception. The (...) critical shortcoming is that in all of the methods, the perceived facial expression remains outside of awareness. This is a problem because there are good reasons to believe that one important function of unconsciously perceived negative faces is to attract attention so that they are consciously perceived; such conscious perception, however, is never allowed with existing methodologies. We discuss recent studies of emotional face perception under conditions of visual search that address this issue directly. Further, we suggest that methodologies that do not examine cognitive processes as they occur in more natural settings may result in fundamental misunderstandings of human cognition. (shrink)

The inductive problem of extending the sequence 1, 3, 5, 7, is solved when these numbers are the ratios of the incremental distances fallen in successive unit times. The controlling fact is Galileo’s assumption that these ratios are invariant under a change of the unit of time. It admits few laws and only one is compatible with the two-numbered initial sequence 1, 3.

Since "You Can't Always Look It Up," all the major institutions of society—academic, ecclesial, political, and even social—should encourage a revival of debate.

A simple indeterministic system is displayed and it is urged that we cannot responsibly infer inductively over it if we presume that the probability calculus is the appropriate logic of induction. The example illustrates the general thesis of a material theory of induction, that the logic appropriate to a particular domain is determined by the facts that prevail there.