We examine the influence of face-based judgments of CFO and CEO honesty on earnings management for the largest publicly traded companies in America. After controlling for incentives and opportunities to manage earnings, CFOs perceived to be less honest engage in higher levels of accruals earnings management and real earnings management. The beneficial impact of perceived honesty on earnings quality is most pronounced when both the CFO and the CEO are perceived to be more honest. Findings are consistent with our conjecture (...) that both the CFO and CEO contribute to a firm’s financial reporting environment. (shrink)

In this landmark work of economic sociology, Lucien Karpik introduces the theory and practical tools needed to analyze markets for singularities. Singularities are goods and services that cannot be studied by standard methods because they are multidimensional, incommensurable, and of uncertain quality. Examples include movies, novels, music, artwork, fine wine, lawyers, and doctors. Valuing the Unique provides a theoretical framework to explain this important class of products and markets that for so long have eluded neoclassical economics. With this innovative theory--called (...) the economics of singularities--Karpik shows that, because of the uncertainty and the highly subjective valuation of singularities, these markets are necessarily equipped with what he calls "judgment devices"--such as labels, brands, guides, critics, and rankings--which provide consumers with the credible knowledge needed to make reasonable choices. He explains why these markets are characterized by the primacy of competition by qualities over competition by prices, and he identifies the conditions under which singularities are constructed or are in danger of losing their uniqueness. After demonstrating how combinations of the numerous and multiform judgment devices can be used to identify different market models, Karpik applies his analytical tools to the functioning of a large number of actual markets, including fine wines, movies, luxury goods, pop music, and legal services. (shrink)

Recent research on thick terms like “rude” and “friendly” has revealed a polarity effect, according to which the evaluative content of positive thick terms like “friendly” and “courageous” can be more easily canceled than the evaluative content of negative terms like “rude” and “selfish”. In this paper, we study the polarity effect in greater detail. We first demonstrate that the polarity effect is insensitive to manipulations of embeddings (Study 1). Second, we show that the effect occurs not only for thick (...) terms but also for thin terms such as “good” or “bad” (Study 2). We conclude that the polarity effect indicates a pervasive asymmetry between positive and negative evaluative terms. (shrink)

This article offers a novel account of a key concept in Hannah Arendt’s political thought: amor mundi. In political theory’s ethical turn, theorists have increasingly turned to amor mundi as a source of ethical guidance and inspiration for politics. However, in doing so, they have elided Arendt’s distinct understanding of care. This article recovers Arendt’s understanding of amor mundi as care for the world by reconstructing the central concerns of her dissertation, Der Liebesbegriff bei Augustin, and tracing them to the (...) “Crisis” essays of Between Past and Future. It shows that amor mundi emerges in the dissertation as part of a question: if love is our fundamental orientation toward the world, how can we love the world without instrumentalizing it? The two “Crisis” essays provide the following answer: if love is to avoid—and perhaps militate against—the instrumentalization of the world, it must take the form of care. Following this analysis, this article contends that the contribution of amor mundi to the ethical turn is best understood, not as the ethos needed to guide action in the political realm, but as a key pre- or nonpolitical ethos needed to conserve the world where politics takes place—and thus the very possibility of politics. (shrink)

The reasonable person standard is key to both Criminal Law and Torts. What does and does not count as reasonable behavior and decision-making is frequently deter- mined by lay jurors. Hence, laypeople’s understanding of the term must be considered, especially whether they use it predominately in an evaluative fashion. In this corpus study based on supervised machine learning models, we investigate whether laypeople use the expression ‘reasonable’ mainly as a descriptive, an evaluative, or merely a value-associated term. We find that (...) ‘reasonable’ is predicted to be an evaluative term in the majority of cases. This supports prescriptive accounts, and challenges descriptive and hybrid accounts of the term—at least given the way we operationalize the latter. Interestingly, other expressions often used interchangeably in jury instructions (e.g. ‘careful,’ ‘ordinary,’ ‘prudent,’ etc), however, are predicted to be descriptive. This indicates a discrepancy between the intended use of the term ‘reasonable’ and the understanding lay jurors might bring into the court room. (shrink)

Summary In the period between the two World Wars, the Portuguese Geological Survey (Serviços Geológicos de Portugal: PGS) was legally dependent on the General Directorate of Mines and Geological Survey (Direcção Geral de Minas e Serviços Geológicos: GDMGS). Portugal was then living through troubled times, and the PGS struggled with financial problems and a lack of technical personnel. This situation did not allow the PGS to work properly as a scientific institution, and achieve its main function: the making and publication (...) of geological maps and research papers. (shrink)

Praised as a panacea for resolving all societal issues, and self-evidently presupposed as technological innovation, the concept of innovation has become the emblem of our age. This is especially reflected in the context of the European Union, where it is considered to play a central role in both strengthening the economy and confronting the current environmental crisis. The pressing question is how technological innovation can be steered into the right direction. To this end, recent frameworks of Responsible Innovation (RI) focus (...) on how to enable outcomes of innovation processes to become societally desirable and ethically acceptable. However, questions with regard to the technological nature of these innovation processes are rarely raised. For this reason, this paper raises the following research question: To what extent is RI possible in the current age, where the concept of innovation is predominantly presupposed as technological innovation? On the one hand, we depart from a post-phenomenological perspective to evaluate the possibility of RI in relation to the particular technological innovations discussed in the RI literature. On the other hand, we emphasize the central role innovation plays in the current age, and suggest that the presupposed concept of innovation projects a techno-economic paradigm. In doing so, we ultimately argue that in the attempt to steer innovation, frameworks of RI are in fact steered by the techno-economic paradigm inherent in the presupposed concept of innovation. Finally, we account for what implications this has for the societal purpose of RI. (shrink)

This article introduces a new pragmatic framework for dual character concepts and their expressions, offering an alternative to the received lexical‐semantic view. On the prevalent lexical‐semantic view, expressions such as “philosopher” or “scientist” are construed as lexical polysemes, comprising both a descriptive and a normative dimension. Thereby, this view prioritizes established norms, neglecting normative expressions emerging in specific contexts. In contrast, the pragmatic view integrates pragmatic modulation as a central element in explaining context‐dependent dual character concepts and expressions. This not (...) only accounts for a wider range of phenomena but also addresses several theoretical shortcomings of the lexical view. (shrink)

O presente artigo busca pensar os limites entre Filosofia e Ciências Sociais, e que, apesar de serem conhecimentos distintos, estão muito mais imbricadas do que separadas, devido ao seu caráter reflexivo e lógico sobre os temas que intrigam a humanidade. Um problema conjunto é o próprio caráter do que fundamentaria a sociedade. Tal motivação provém de um exemplo particular, que é pensar a existência de um ente superior e anterior aos indivíduos, capaz de dar sentido à existência, mas também de (...) moldá-los, pelo seu poder coercitivo. O exercício é pensar como Plotino, no século III, chamou a existência dessa força superior de Inteligência (Noûs). E Durkheim, no final do século XIX, que marcou o início da sociologia científica, chamou-a de Sociedade. Este exercício quer demonstrar como as Ciências Sociais, tendo como referência Durkheim, utiliza da Filosofia para explicar o significado da vida em sociedade. (shrink)

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La 4e de couverture indique : "Georges Canguilhem nous laisse une oeuvre marquée par une exigeante lucidité et une grande rectitude morale. Ce livre se limite à analyser ses recherches sur la biologie et la médecine. L'apport majeur de Canguilhem porte sur l'histoire des idées médicales des origines jusqu'au début du XXe siècle. Il avait l'intention, et c'est ainsi que certains cherchent à le lire, de donner à ses recherches une dimension à la fois médicale et philosophique. En fait, il (...) nous propose un regard anthropologique sur la médecine, un regard qui lui est extérieur, et qui ne réussit pas à saisir la réalité humaine, sociale, culturelle et finalement médicale de la maladie. Il tirait de ses recherches des spéculations et des critiques sur la médecine contemporaine, en général surannées, car il n'avait pas compris la mutation profonde dont elle était, sous ses yeux, l'objet, car lui ont manqué les connaissances, l'expérience et le jugement clinique, qui eurent été nécessaires pour réaliser son ambition. Il a mal compris les concepts de normes, de normal et d'anormal en médecine". (shrink)

This book about philosophy of medicine bestows a bottom-up and not a top-down approach. It starts from clinical medicine and epidemiology, analyzing their interrelations with philosophical instruments. The book criticizes the constant search for generalities and the essentialism that too often characterizes this discipline, which results in philosophers of medicine dialoguing with each other without direct contact with medical science. In the light of Ludwig Wittgenstein's philosophy, this book proposes an approach to the philosophy of medicine based on the quorum (...) of language, what Wittgenstein calls family resemblances. In this way the author establishes a philosophy of medicine that is closely related to the medical clinic and to public health and as such avoids armchair philosophy. “Don’t think, but look", wrote Wittgenstein. (shrink)

The main aim of this paper is to introduce first-order versions of logics of evidence and truth, together with corresponding sound and complete Kripke semantics with variable and constant domains. According to the intuitive interpretation proposed here, these logics intend to represent possibly inconsistent and incomplete information bases over time. The paper also discusses the connections between Belnap-Dunn’s and da Costa’s approaches to paraconsistency, and argues that the logics of evidence and truth combine them in a very natural way.

In this paper, we propose Kripke-style models for the logics of evidence and truth LETJ and LETF. These logics extend, respectively, Nelson’s logic N4 and the logic of first-degree entailment with a classicality operator ∘ that recovers classical logic for formulas in its scope. According to the intended interpretation here proposed, these models represent a database that receives information as time passes, and such information can be positive, negative, non-reliable, or reliable, while a formula ∘A means that the information about (...) A, either positive or negative, is reliable. This proposal is in line with the interpretation of N4 and FDE as information-based logics, but adds to the four scenarios expressed by them two new scenarios: reliable information for the truth and for the falsity of a given proposition. (shrink)

This paper introduces the logic _Q__L__E__T_ _F_, a quantified extension of the logic of evidence and truth _L__E__T_ _F_, together with a corresponding sound and complete first-order non-deterministic valuation semantics. _L__E__T_ _F_ is a paraconsistent and paracomplete sentential logic that extends the logic of first-degree entailment (_FDE_) with a classicality operator ∘ and a non-classicality operator ∙, dual to each other: while ∘_A_ entails that _A_ behaves classically, ∙_A_ follows from _A_’s violating some classically valid inferences. The semantics of _Q__L__E__T_ (...) _F_ combines structures that interpret negated predicates in terms of anti-extensions with first-order non-deterministic valuations, and completeness is obtained through a generalization of Henkin’s method. By providing sound and complete semantics for first-order extensions of _FDE_, _K3_, and _LP_, we show how these tools, which we call here the method of _anti-extensions + valuations_, can be naturally applied to a number of non-classical logics. (shrink)

Résumé Ce n’est pas seulement la théorie de la Décision qui permet de définir ce qu’on entend aujourd’hui par « évaluation », c’est aussi la théorie de l’Institution, chère à Maurice Hauriou, qui permet d’éclairer le concept d’« évaluer » ainsi que d’enrichir celui de « tiers partagé » de Nicolas Dodier.