This study investigates the impact of Securities and Exchange Commission enforcement actions on individuals holding Certified Public Accountant accreditation. While prior research has investigated both the characteristics of companies that have been investigated by the SEC and litigation against audit firms, it has not addressed the ways in which SEC investigations impact CPAs. Using a sample of 262 CPAs, we find that the most common CPA breach was associated with overstating revenues/income or earnings. The study finds serious consequences for CPAs (...) in terms of employment restrictions and SEC actions, incorporating suspension, which is often permanent. We find that the primary factors relating to the severity of actions by the SEC is whether the CPA intentionally breached the professional code of conduct, the age of the CPA, whether the CPA is still a member of the AICPA with CPA status and whether the CPA was operating as an external auditor or in a corporate accounting role. Our findings have implications for accounting practitioners, the AICPA and boards of directors. (shrink)

Dans son étude sur le petit domaine de Triberg dépendant de la province habsbourgeoise de Vorderösterreich, situé dans le sud-ouest de l'Allemagne actuelle, l'historienne allemande Michaela Hohkamp, assistante à la Freie Universtität de Berlin, s'interroge sur le mouvement de centralisation de l'État que l'on a coutume d'observer à cette époque dans l'Europe entière. En dépit de son relatif isolement géographique au cœur de la Forêt Noire, Triberg, est toutefois touché par les vastes t...

Rosamond Kent Sprague’s translations of the _Laches and Charmides_ are highly regarded, and relied on, for their lucidity and philosophical acuity. This edition includes notes by Sprague and an updated bibliography.

The purpose of this paper is to advance research on CSR beyond the stalemate of economic versus ethical models by providing an alternative perspective integrating existing views and allowing for more shared dialog and research in the field. It is suggested that we move beyond making a normative case for ethical models and practices of CSR by moving beyond the question of how to manage organizational self-interest toward the question of how accurate current conceptions of the organizational self seem to (...) be. Specifically, it is proposed that CSR is not a question of how self-interested the corporation should be, but how this self is defined. Economic and ethical models of CSR are not models of opposition but exist on a continuum between egoic and post-egoic, illusory and authentic conceptions of the organizational self. This means that moving from one to the other is not a question of adopting different paradigms but rather of moving from illusion and dysfunction to authenticity and functionality, from pathology to health. (shrink)

In Koriat's paper ''The Feeling of Knowing: Some Metatheoretical Implications for Consciousness and Control,'' he asserts that the feeling of knowing straddles the implicit and explicit, and that these conscious feelings enter into a conscious control process that is necessary for controlled behavior. This assertion allows him to make many speculations on the nature of consciousness itself. We agree that feelings of knowing are produced through a monitoring of one's knowledge, and that this monitoring can affect the control of behavior (...) such as whether or not to search memory for an answer. Further, we believe that monitoring of performance with a strategy can also affect cognition control and strategy selection; however, we also believe that frequently this monitoring and control occurs without conscious awareness. Feeling of knowing has received an inordinate amount of attention because it lies behind the highly recognizable tip-of-the-tongue phenomenon that represents one of the rare cases of conscious monitoring. There are other feelings of knowing which are much more common and are not accompanied by conscious awareness. These are evident in the early selection of a strategy for answering a problem. In our view, the research on feeling of knowing will not resolve the question of whether consciousness is merely epiphenomenal. (shrink)

Martin Luther King Jr. claimed that “the salvation of the world lies in the hands of the maladjusted”. I elaborate on King’s claim by focusing on the way in which we treat and understand ‘maladjustment’ that is responsive to severe trauma (e.g. PTSD that is a result of military combat or rape). Mental healthcare and our social attitudes about mental illness and disorder will prevent us from recognizing real injustice that symptoms of mental illness can be appropriately responding to, unless (...) we recognize that many emotional states (and not just beliefs!) that constitute those symptoms are warranted by the circumstances they are responsive to. I argue that there is a failure to distinguish between PTSD symptoms that are warranted emotional responses to trauma and those that are not. This results in us focusing our attention on “fixing” the agent internally, but not on fixing the world. It is only by centering questions of warrant that we will be able to understand and expose the relationship between agents’ internal mental states and their oppression. But we also need to ask when someone’s emotional response is unwarranted by their experience (as in the case of someone who develops PTSD after a non-traumatic event). If we fail to do this—as, I claim, both our mental healthcare and the broader social world fail to do—we treat warranted and unwarranted emotions as on a par. This undermines the epistemic judgment of the agent who has warranted PTSD symptoms, resulting in her failing to trust her evaluation of whether her emotional response to her own trauma is warranted by that trauma, and thus failing to recognize her own oppression. (shrink)

Kunst als Projektionsfläche, Kunst als Ausdruck, Kunst als Gesellschaftskritik: Die Beitragenden dieses Bandes reflektieren unterschiedliche Dimensionen und Spannungslinien des Verhältnisses von Kunst und Kritik und untersuchen dabei das künstlerische Gestaltungs- und Inszenierungspotenzial aus interdisziplinärer Perspektive. Mit der Verflechtung von wissenschaftlichen Beiträgen und Kunstperformances erschliessen sie eine Bandbreite an unterschiedlichen Bedeutungszusammenhängen und Entwicklungsdynamiken von zentralen Diskursen der Kunstlandschaft unter Berücksichtigung u.a. architektonischer, philosophischer, kunsthistorischer, musikwissenschaftlicher und aktionistischer Aspekte"--Back cover.

Many philosophers take purportedly logical cases of ground ) to be obvious cases, and indeed such cases have been used to motivate the existence of and importance of ground. I argue against this. I do so by motivating two kinds of semantic determination relations. Intuitions of logical ground track these semantic relations. Moreover, our knowledge of semantics for first order logic can explain why we have such intuitions. And, I argue, neither semantic relation can be a species of ground even (...) on a quite broad conception of what ground is. Hence, without a positive argument for taking so-called ‘logical ground’ to be something distinct from a semantic determination relation, we should cease treating logical cases as cases of ground. (shrink)

To be truly provocative and outrageous the superior philosophical sophistry will commonly possess four somewhat adventitious features. I shall rate it as classic if it has all four. First, and least adventitiously, the argument will be crisp and initially seductive. Second, by the standard the sophistry sets direct rebuttal will be laborious and diffuse. Third, the recipe for the latter will prescribe that we pick out some hitherto unarticulated logical principle such that if the principle be true then the sophistical (...) argument must be invalid, and then, on the strength of that consequence assume the principle to be true. Consequently and fourth, as an antidote parody is supreme. With a persuasive absence of fuss and bias we can turn the tables if we show that, if the sophistical argument were really valid, then some structurally similar argument would prove just as consummately far too much. In short, from the rhetorical point of view at least, Gaunilo is more lethal than Kant. Even if the similarity is defective, the sophist will lose some of his adventitious and insufferable poise, if he ventures to show why. (shrink)

Logical realism is the view that there is logical structure in the world. I argue that, if logical realism is true, then we are deeply ignorant of that logical structure: either we can’t know which of our logical concepts accurately capture it, or none of our logical concepts accurately capture it at all. I don’t suggest abandoning logical realism, but instead discuss how realists should adjust their methodology in the face of this ignorance.

The present article deals with specific normative concepts of Spinoza’s ethical system and compares them to certain aspects of the theory of ethics of social consequences. At first, a way to approach the problem of normativity in Spinoza is presented, concentrating on the obligatory character of rational - or intellectual - motives. Then, theoretical evidence is presented which links Spinoza to normative-ethical consequentialism. The basis for a consequentialist model of Spinoza’s ethics is the concept of perfection, and on this basis (...) it seems possible to consider its compatibility with non-utilitarian forms of consequentialism, such as ethics of social consequences. Conclusively, the paper’s aim is to present the possibility of considering Spinozian consequentialism as a non-utilitarian consequentialism, while considering ethics of social consequences as a contemporary form of Spinozian consequentialism. (shrink)

Aufgrund der Dominanz eines okonomistisch verengten Rationalitatsideals wird Vertrauen zunehmend als Reputationskalkul oder quasi-vertragliche Kreditbeziehung definiert. MIchaela I. ABdelhamid zeigt: Was hier als "Vertrauen" bezeichnet wird, soll vielmehr der Wertschopfung sowie der Legitimation strategischer Entscheidungen, Sanktionen und Abhangigkeitsverhaltnisse dienen. MIt verstandlichen Analysen und Begriffsscharfungen bietet sie die Grundlage, um die Probleme solcher Inszenierungen erkennen oder auch die Gegenstande sogenannter Vertrauenskrisen reflektieren zu konnen.

We present an empirical investigation on how multiple stakeholders can influence and contribute to a standard development process. Based on the analysis of comments submitted by stakeholders developing ISO 26000 standard for social responsibility, we found no significant differences between the ratio of accepted and non-accepted comments among various stakeholder groups; however, we conclude that industry is the most influential stakeholder due to the volume of the comments. We also present a set of processes that stakeholders follow to influence and (...) contribute to standards development, namely to (1) eliminate issues that are controversial and undesirable; (2) link and integrate the standard into a network of other documents and ISO standards; (3) seek consensus by highlighting areas for further dialogue or by addressing their exclusion from the standards development, (4) reinforce issues that are important; and (5) improve the content of the new standard. In conclusion, we provide a set of propositions about multi-stakeholder standards development and compare multi-stakeholder involvement in standards developed through a new committee established in existing standards setting organization [i.e., Committees within the International Organization for Standardization (ISO)] and through new standards setting organizations established for one specific task (i.e., Forest Stewardship Council). We envisage that our study will be a useful platform to monitor and evaluate future developments of ISO 26000 and other multi-stakeholder standards. (shrink)

This article investigates Madison Smartt Bell’s Haitian trilogy as a neocaptivity narrative that combines in new ways the conventions of the slave narrative and the Barbary captivity narrative. Furthermore, it examines the culture-crossing of the character of Doctor Hébert in the course of the successful slave uprising of Saint Domingue. Captivity, I argue, constitutes the central theme and structuring device and also triggers Hébert’s culture-crossing in a reversed Hegelian master-slave dialectic that needs to be read together with Riau’s enslavement. Lacking (...) the social recognition of a free subject, Riau attains his independent self-consciousness through physical resistance and Saint-Domingue’s distinct black culture. Whereas Hébert learns to actively resist slavery as he crosses over into the Haitian society. In their struggles, both undergo the three phases of rites of passage. (shrink)

A mirror image is not an image of a thing seen, but that thing seen in a different perspective.

I argue that, in order for us to be justified in believing that two theories are metaphysically equivalent, we must be able to conceive of them as unified into a single theory, which says nothing over and above either of them. I propose one natural way of precisifying this condition, and show that the quantifier variantist cannot meet it. I suggest that the quantifier variantist cannot meet the more general condition either, and argue that this gives the metaphysical realist a (...) way to rule out theses like quantifier variance without appealing to fundamentality, grounding, or "levels" of reality. (shrink)

As the crisis around Covid-19 evolves, it becomes clear that there are numerous negative side-effects of the lockdown strategies implemented by many countries. Currently, more evidence becomes available that the lockdowns may have more negative effects than positive effects. For instance, many measures taken in a lockdown aimed at protecting human life may compromise the immune system, and purpose in life, especially of vulnerable groups. This leads to the paradoxical situation of compromising the immune system and physical and mental health (...) of many people, including the ones we aim to protect. Also, it is expected that hundreds of millions of people will die from hunger and postponed medical treatments. Other side effects include financial insecurity of billions of people, physical and mental health problems, and increased inequalities. The economic and health repercussions of the crisis will be falling disproportionately on young workers, low-income families and women, and thus exacerbate existing inequalities. As the virus outbreak and media coverage spread fear and anxiety, superstition, cognitive dissonance reduction and conspiracy theories are ways to find meaning and reduce anxiety. These behavioral aspects may play a role in the continuance of lockdown decisions. Based on theories regarding agnotology (i.e. the ways ignorance or doubt about certain topics is created by means of withholding or presenting information in a certain way), social influence, superstition and stress and coping, I seek to explain the social and behavioral aspects of human behavior in times of crises. Both the Covid-19 crisis itself as well as the resulting economic and (mental) health crisis are global problems that may require global solutions. I present a model of drivers and outcomes of lockdown behaviors and offer suggestions and a tool to counteract the negative psychological effects by means of online life crafting therapeutic writing interventions. (shrink)

This article explores the emerging intersections between the shift towards higher quality food consumption in China and Chinese investment in overseas farmland. Based on an ethnographic study of a Chinese company acquiring one of Australia’s largest dairy farms, the article argues that the linkage between imported Australian milk and perceptions of safety and quality has served as a powerful driver of Chinese investment in overseas farmland—a linkage that has largely been overlooked by literature on China’s role in the global land (...) rush. Drawing on the notion of ‘quality imaginaries’, the paper shows how images of Australian farmland as natural, pure, and geographically isolated have been mobilized by the investor company to position itself as provider of fresh, premium milk in the Chinese market. While such place-based qualities constitute a prized advantage, ironically, they also present a looming risk as the investor company struggles to reconcile fresh milk’s perishability with the farm’s location at the ‘edge of the world’. Thus, the case study not only demonstrates how cultural meanings tied to food and eating shape the ways in which investors imagine land’s affordances and possibilities but also draws attention to land’s materiality as a factor that both facilitates and destabilizes investment in farmland. (shrink)

I explore the view that metaphysics is essentially imaginative. I argue that the central goal of metaphysics on this view is understanding, not truth. Metaphysics-as-essentially-imaginative provides novel answers to challenges to both the value and epistemic status of metaphysics.

This study explores the effect of individuation training on the acquisition of race-specific expertise. First, we investigated whether practice individuating other-race faces yields improvement in perceptual discrimination for novel faces of that race. Second, we asked whether there was similar improvement for novel faces of a different race for which participants received equal practice, but in an orthogonal task that did not require individuation. Caucasian participants were trained to individuate faces of one race (African American or Hispanic) and to make (...) difficult eye-luminance judgments on faces of the other race. By equating these tasks we are able to rule out raw experience, visual attention, or performance/success-induced positivity as the critical factors that produce race-specific improvements. These results indicate that individuation practice is one mechanism through which cognitive, perceptual, and/or social processes promote growth of the own-race face recognition advantage. (shrink)