From an evolutionary perspective, phenotypic, social, and environmental factors help to shape the different costs and benefits of pursuing different reproductive strategies from one individual to another. Since men’s reproductive success is mainly constrained to women’s availability, their mating orientations should be partially calibrated by features that women prefer in a potential partner. For long-term relationships, women prefer traits that signal access to resources, protection skills, and the willingness to share them. Using generalized linear models with laboratory data taken from (...) a Chilean population, this study aimed to test whether real and potential resources, protection skills, and the willingness to provide resources and protection are related to mating orientation in men. Our predictions were: socioeconomic status would be positively associated with long-term and short-term mating orientation but for long-term-oriented individuals, this would be enhanced by having a more favorable parenthood disposition and strength would be positively related to long-term mating orientation in men with higher socioeconomic status and a favorable disposition toward parenthood and it would have a positive and direct association with short-term mating orientation. Our results partially supported the first hypothesis, since men with higher socioeconomic status were more long-term oriented, but parenting disposition did not moderate this effect. Contrary to our expectations, socioeconomic status was not related to short-term mating orientation. Strength appeared not to be significant for long-term mating orientation, even interacting with other traits. However, strength by itself was powerfully linked with a short-term mating orientation. Our results suggest that only some individuals that are attractive for long-term relationships are indeed long-term oriented and may reflect the overall conflict of interests between mating strategies among sexes. (shrink)

Many philosophers consider that memory is just a passive information retention and retrieval capacity. Some information and experiences are encoded, stored, and subsequently retrieved in a passive way, without any control or intervention on the subject’s part. In this paper, we will defend an active account of memory according to which remembering is a mental action and not merely a passive mental event. According to the reconstructive account, memory is an imaginative reconstruction of past experience. A key feature of the (...) reconstructive account is that given the imperfect character of memory outputs, some kind of control is needed. Metacognition is the control of mental processes and dispositions. Drawing from recent work on the normativity of automaticity and automatic control, we distinguish two kinds of metacognitive control: top-down, reflective control, on the one hand, and automatic, intuitive, feeling-based control on the other. Thus, we propose that whenever the mental process of remembering is controlled by means of intuitive or feeling-based metacognitive processes, it is an action. (shrink)

Mind-wandering seems to be paradigmatically unintentional. However, experimental findings have yielded the paradoxical result that mind-wandering can also be intentional. In this paper, we first present the paradox of intentional mind-wandering and then explain intentional mind-wandering as the intentional omission to control one’s own thoughts. Finally, we present the surrealist method for artistic production to illustrate how intentional omission of control over thoughts can be deployed towards creative endeavors.

Research on moral cleansing and moral self-licensing has introduced dynamic considerations in the theory of moral behaviour. Past bad actions trigger negative feelings that make people more likely to engage in future moral behaviour to offset them. Symmetrically, past good deeds favour a positive self-perception that creates licensing effects, leading people to engage in behaviour that is less likely to be moral. In short, a deviation from a is balanced with a subsequent action that compensates the prior behaviour. We model (...) the decision of an individual trying to reach the optimal level of moral self-worth over time and show that under certain conditions the optimal sequence of actions follows a regular pattern which combines good and bad actions. To explore this phenomenon we conduct an economic experiment where subjects play a sequence of giving decisions (dictator games). We find that donations in the previous period affect present decisions and the sign is negative: participants' behaviour in every round is negatively correlated to what they did in the past. Hence donations over time seem to be the result of a regular pattern of self-regulation: moral licensing (being selfish after altruistic) and cleansing (altruistic after selfish). (shrink)

Olympic combat sports are unconventional physical activity strategies to train middle-aged and older people with and without health problems. This systematic review aimed to assess the available body of published peer-reviewed articles related to the effects of Olympic combat sports interventions on health-related quality of life in adults aged 45 and older. The search was carried out in five generic databases until July 2021 and the protocol was registered in PROSPERO. The PRISMA guidelines were followed and the Downs and Black (...) checklist was used to assessed the methodological quality of the studies. After reviewing 1,151 records, only seven studies met the inclusion criteria, adding 212 participants with a mean age of 63.7 years. Six studies provided data to calculate the effect size in the Olympic combat sports groups. Three studies reported beneficial changes with a small ES for the total score of the health-related quality of life. Two studies reported a beneficial change with a small ES and strong ES for physical health. One study reported improvements with a small ES for emotional and functional well-being. In conclusion, interventions based on Olympic combat sports produce beneficial effects with a small and moderate ES on health-related quality of life in male and female aged 45 and older who are healthy participants, participants with Parkinson's disease, and participants with breast cancer.Systematic Review Registration:https://www.crd.york.ac.uk/prospero/, PROSPERO: CRD42021244161. (shrink)

El Foro Global de Bioética en Investigación (GFBR por sus siglas en inglés) se reunió el 3 y 4 de noviembre en Buenos Aires, Argentina, con el objetivo de discutir la ética de la investigación con mujeres embarazadas. El GFBR es una plataforma mundial que congrega a actores clave con el objetivo de promover la investigación realizada de manera ética, fortalecer la ética de la investigación en salud, particularmente en países de ingresos bajos y medios, y promover colaboración entre países (...) del norte y del sur.a Los participantes en el GFBR provenientes de Latinoamérica incluyeron a eticistas, investigadores, miembros de comités de ética y representantes de autoridades sanitarias provenientes de Argentina, Brasil, Chile, Colombia, Ecuador, El Salvador, Guatemala, Honduras, Panamá, Perú, Nicaragua y la República Dominicana. Una legítima preocupación por la protección de las mujeres embarazadas y sus embriones o fetos ha llevado a la mayoría de los países de la Región de las Américas a limitar la realización de estudios con mujeres embarazadas exclusivamente a aquellos estudios específicos sobre el embarazo, y a requerir la exclusión sistemática de las mujeres embarazadas o de las mujeres que quedan embarazadas en el curso del estudio. Ciertamente, a lo largo de la historia de la ética de la investigación, se ha creído erróneamente que proteger a una población es sinónimo de excluirla de los estudios. Se sabe ahora que proceder así implica exponer a riesgos mucho mayores a la población que se busca proteger. El embarazo implica cambios fisiológicos sustantivos e impacta profundamente la manera como el cuerpo metaboliza los medicamentos. Sin embargo, por evitar hacer investigación con mujeres embarazadas, no se ha producido la evidencia científica necesaria para tomar decisiones sobre tratamientos e intervenciones preventivas con dosis eficaces y seguras para ellas y sus embriones o fetos. A manera de ilustración, en el 2001 había en los Estados Unidos apenas más de una docena de medicamentos aprobados para uso en el embarazo (1) y en el 2011 la Food and Drug Administration (FDA) aprobó por primera vez en 15 años un medicamento para su uso en el embarazo (2). Como consecuencia de no haber producido la evidencia necesaria, se pone en riesgo la salud de las mujeres embarazadas cada vez que se les da atención médica. Las mujeres embarazadas se enferman y las mujeres enfermas se embarazan, y no se sabe si los medicamentos que se les da son eficaces o siquiera seguros para ellas y sus embriones o fetos. (shrink)

Meister Eckhart escribió textos en alemán y en latín. Pero, fuera del ámbito de los estudios eckhartianos, es conocido sobre todo por su obra alemana. De la obra latina, los textos menos frecuentados son los llamados “sermones latinos”: una serie de notas o borradores que podrían haber servido como material preparatorio para lo que en el Prologus generalis in Opus tripartitum el mismo Eckhart llama el Opus sermonum, del que no tenemos más noticia que la del Prologus mencionado. En castellano, (...) el destino de la obra latina de Eckhart no ha sido hasta ahora demasiado afortunado. Pocas son las traducciones. Y, en cuanto a los “sermones latinos”, ninguno ha sido traducido todavía. Ofrecemos la traducción de uno de estos sermones, el XXXVII, en el que Eckhart comenta un texto de Pablo (Efesios 4, 1-6): Unus deus et pater omnium. En el estudio preliminar se ofrece (1) una introducción a la obra latina de Eckhart en general y, en particular, a los “sermones latinos” y (2) un comentario del texto traducido. (shrink)

Esta reflexión hunde sus raíces en las obras transicionales de Ernesto Sabato: Uno y el Universo y Hombres y engranajes, con elementos muy propios del mundo que instaura El túnel. Allí Juan Pablo Castel, encarna el túnel de su propia existencia desde dos puntos equidistantes y superpuestos: primero, la inmersión, que realiza como artista cuando pinta -una posibilidad que desafía toda lógica-, y segundo, la explicación, planteada como la necesidad de clarear una mujer inquieta y solitaria, frente a un (...) mar tormentoso. Lo que permitirá comprender cómo Juan Pablo Castel caminará en dos direcciones necesarias, que no admitirán una síntesis: primero, la dirección yo-universo, que encaja en la necesidad de gobernar el mundo a partir de la abstracción, la urgencia de explicación de ese hombre profano que despierta de un sueño profundo; segundo, la dirección universo-uno en tanto búsqueda de lo humano, sin disminuir las contradicciones, ese largo ir y venir que no agota esas dos tendencias entremezcladas y ambivalentes. (shrink)

El presente artículo describe un proyecto de innovación educativa de aprendizaje de competencias, realizado en el Curso Propio de Liderazgo de la Universidad San Pablo CEU, transversal a toda su oferta educativa. Se trata de nuevo proyecto basa- do en una docencia híbrida, donde las masterclass más teóricas se han complemen- tado con un aprendizaje basado en retos vinculados a materias de comunicación y sostenibilidad, aplicando la metodología Design Sprint. De esta forma, se consigue formar al alumno en las (...) llamadas habilidades blandas, cada vez más demandadas por el entorno laboral. (shrink)

The paper examines a recent proposal of substitution of classic (normative) philosophy of science by a post-positivist and pluralistic axiology governed by aesthetic or formal values. The author of the paper proposes a different set of values that can enconpass not only “internal” values, but is also open to the examination of the ethical limits of tecnoscience and the principles that can govern scientific development in oru “risk societies”, which depends heavily on the general evolution of science.

Among the phenomena that make up the mind, cognitive psychologists and philosophers have postulated a puzzling one that they have called ?epistemic feelings.? This paper aims to (1) characterize these experiences according to their intentional content and phenomenal character, and (2) describe the nature of these mental states as nonconceptual in the cases of animals and infants, and as conceptual mental states in the case of adult human beings. Finally, (3) the paper will contrast three accounts of the causes and (...) mechanisms of epistemic feelings: the doxastic account; the mental scanner account; and the heuristic mechanism account. The paper will argue in favor of the heuristic mechanism account. (shrink)

Recent debates on mental extension and distributed cognition have taught us that environmental resources play an important and often indispensable role in supporting cognitive capacities. In order to clarify how interactions between the mind –particularly memory– and the world take place, this paper presents the “selection problem” and the “endorsement problem” as structural problems arising from such interactions in cases of mental scaffolding. On the one hand, the selection problem arises each time an agent is confronted with a cognitive problem, (...) since she has to choose whether to solve it internally or externally. How does she choose? On the other hand, when confronted with the internally or externally retrieved solution to a cognitive task, the subject has to decide whether to endorse the information. How does the subject decide whether to endorse it or not? The last section proposes a solution to each problem in terms of metamemory and metacognitive feelings. Metamemory evaluates memory each time the subject is confronted with a memory task and elicits either a positive or negative metacognitive feeling that guides the decision. (shrink)

The cognitive phenomenology thesis claims that “there is something it is like” to have cognitive states such as believ- ing, desiring, hoping, attending, and so on. In support of this idea, Goldman claimed that the tip-of-the-tongue phe- nomenon can be considered as a clear-cut instance of non- sensory cognitive phenomenology. This paper reviews Goldman's proposal and assesses whether the tip-of-the- tongue and other metacognitive feelings actually constitute an instance of cognitive phenomenology. The paper will show that psychological data cast doubt (...) on the idea that the tip-of-the-tongue and other metacognitive feelings are clear-cut instances of cognitive phenomenology. (shrink)

RésuméAu cœur de la théorie de Sophia Moreau sur la discrimination répréhensible réside le devoir moral de traiter les autres comme des êtres égaux. Cet essai soulève quelques questions sur les contours de ce devoir et suggère des moyens de renforcer la théorie. En particulier, il suggère d'intégrer une vision cosmopolite de la portée de ce devoir, d’éclairer les caractéristiques à la base du statut moral égal des personnes afin d'en identifier les fondements, ainsi que d'identifier certaines considérations relatives à (...) des intérêts d'importance afin d'en préciser le contenu. La relation entre la théorie de Moreau et le discours sur les droits humains est également brièvement examinée, et une discussion plus approfondie de ce dernier est recommandée. (shrink)

Philosophers of mind and epistemologists are increasingly making room in their theories for epistemic emotions (E-emotions) and, drawing on metacognition research in psychology, epistemic – or noetic or metacognitive – feelings (E-feelings). Since philoso- phers have only recently begun to draw on empirical research on E-feelings, in particular, we begin by providing a general characterization of E-feelings (section 1) and reviewing some highlights of relevant research (section 2). We then turn to philosophical work on E-feelings and E-emotions, situating the contributions (...) to the focus section (two articles devoted to E-feelings and two devoted to E-emotions) with respect to both the existing literature and each other (section 3). We conclude by brie y describing some promising avenues for further philosophical research on E-feelings and E-emotions (section 4). (shrink)

Two main theories about metacognition are reviewed, each of which claims to provide a better explanation of this phenomenon, while discrediting the other theory as inappropriate. The paper claims that in order to do justice to the complex phenomenon of metacognition, we must distinguish two levels of this capacity—each having a different structure, a different content and a different function within the cognitive architecture. It will be shown that each of the reviewed theories has been trying to explain only one (...) of the two levels and that, consequently, the conflict between them can be dissolved. The paper characterizes the high-level as a rationalizing level where the subject uses concepts and theories to interpret her own behavior and the low-level as a controlling level where the subject exploits epistemic feelings to adjust her cognitive activities. Finally, the paper explores three kinds of interaction between the levels. (shrink)

Ouraiminthischapteristodelineatetheformofsharedagencythatwe take to be manifested in collective memory. We argue for two theses. First, we argue that, given a relatively weak conception of episodicity, certain small-scale groups display a form of emergent (i.e., genuinely collective) episodic memory, while large-scale groups, in contrast, do not display emergent episodic memory. Second, we argue that this form of emergent memory presupposes (high-level and possibly low-level) metamemorial capacities, capacities that are, however, not themselves emergent group-level features but rather strictly individual-level features. The form of (...) shared agency that we delineate is thus revealed as being minimal in three senses. First, the relevant groups are themselves minimal in terms of their size. Second, the form of memory in question is minimally episodic. And finally, the cognitive capac- ities attributed to the relevant groups are minimal, in the sense that they need not themselves be capable of metacognition. (shrink)

Business Ethics: A European Review, EarlyView.

In a recent paper, Barrio, Tajer and Rosenblatt establish a correspondence between metainferences holding in the strict-tolerant logic of transparent truth ST+ and inferences holding in the logic of paradox LP+. They argue that LP+ is ST+’s external logic and they question whether ST+’s solution to the semantic paradoxes is fundamentally different from LP+’s. Here we establish that by parity of reasoning, ST+ can be related to LP+’s dual logic K3+. We clarify the distinction between internal and external logic and (...) argue that while ST+’s nonclassicality can be granted, its self-dual character does not tie it to LP+ more closely than to K3+. (shrink)

Supervaluationism is a well known theory of vagueness. Subvaluationism is a less well known theory of vagueness. But these theories cannot be taken apart, for they are in a relation of duality that can be made precise. This paper provides an introduction to the subvaluationist theory of vagueness in connection to its dual, supervaluationism. A survey on the supervaluationist theory can be found in the Compass paper of Keefe (2008); our presentation of the theory in this paper will be short (...) to get rapidly into the logical issues. This paper is relatively self-contained. A modest background on propositional modal logic is, though not strictly necessary, advisable. The reader might find useful the Compass papers Kracht (2011) and Negri (2011) (though these papers cover issues of more complexity than what is demanded to follow this paper). (shrink)

Michel Janssen and Harvey Brown have driven a prominent recent debate concerning the direction of an alleged arrow of explanation between Minkowski spacetime and Lorentz invariance of dynamical laws in special relativity. In this article, I critically assess this controversy with the aim of clarifying the explanatory foundations of the theory. First, I show that two assumptions shared by the parties—that the dispute is independent of issues concerning spacetime ontology, and that there is an urgent need for a constructive interpretation (...) of special relativity—are problematic and negatively affect the debate. Second, I argue that the whole discussion relies on a misleading conception of the link between Minkowski spacetime structure and Lorentz invari-ance, a misconception that in turn sheds more shadows than light on our understand-ing of the explanatory nature and power of Einstein’s theory. I state that the arrow connecting Lorentz invariance and Minkowski spacetime is not explanatory and uni-directional, but analytic and bidirectional, and that this analytic arrow grounds the chronogeometric explanations of physical phenomena that special relativity offers. (shrink)

In a previous paper (see ‘Tolerant, Classical, Strict’, henceforth TCS) we investigated a semantic framework to deal with the idea that vague predicates are tolerant, namely that small changes do not affect the applicability of a vague predicate even if large changes do. Our approach there rests on two main ideas. First, given a classical extension of a predicate, we can define a strict and a tolerant extension depending on an indifference relation associated to that predicate. Second, we can use (...) these notions of satisfaction to define mixed consequence relations that capture non-transitive tolerant reasoning. Although we gave some empirical motivation for the use of strict and tolerant extensions, making use of them commits us to the view that sentences of the form ‘ p∨¬p ’ and ‘ p∧¬p ’ are not automatically valid or unsatisfiable, respectively. Some philosophers might take this commitment as a negative outcome of our previous proposal. We think, however, that the general ideas underlying our previous approach to vagueness can be implemented in a variety of ways. This paper explores the possibility of defining mixed notions of consequence in the more classical super/sub-valuationist setting and examines to what extent any of these notions captures non-transitive tolerant reasoning. (shrink)

To what degree can language be acquired from linguistic input alone? This question has vexed scholars for millennia and is still a major focus of debate in the cognitive science of language. The complexity of human language has hampered progress because studies of language–especially those involving computational modeling–have only been able to deal with small fragments of our linguistic skills. We suggest that the most recent generation of Large Language Models (LLMs) might finally provide the computational tools to determine empirically (...) how much of the human language ability can be acquired from linguistic experience. LLMs are sophisticated deep learning architectures trained on vast amounts of natural language data, enabling them to perform an impressive range of linguistic tasks. We argue that, despite their clear semantic and pragmatic limitations, LLMs have already demonstrated that human-like grammatical language can be acquired without the need for a built-in grammar. Thus, while there is still much to learn about how humans acquire and use language, LLMs provide full-fledged computational models for cognitive scientists to empirically evaluate just how far statistical learning might take us in explaining the full complexity of human language. (shrink)

In this paper we investigate a semantics for first-order logic originally proposed by R. van Rooij to account for the idea that vague predicates are tolerant, that is, for the principle that if x is P, then y should be P whenever y is similar enough to x. The semantics, which makes use of indifference relations to model similarity, rests on the interaction of three notions of truth: the classical notion, and two dual notions simultaneously defined in terms of it, (...) which we call tolerant truth and strict truth. We characterize the space of consequence relations definable in terms of those and discuss the kind of solution this gives to the sorites paradox. We discuss some applications of the framework to the pragmatics and psycholinguistics of vague predicates, in particular regarding judgments about borderline cases. (shrink)

One way in which we might approach the challenge posed by the Sorites Paradox is considering that Sorites-susceptible predicates have several candidate extensions, or several ways in which these expressions can be made precise. For example, a candidate extension for the predicate ‘is a baby’ is the set of humans of less than two years, but also the set of those less than two years and one second, and of those less than two years and two seconds. In this chapter (...) we present and discuss two theories for vague predicates based on this idea: supervaluationism and subvaluationism. The chapter is structured in three parts. The first presents the super- and subvaluationist theories: their similarities and differences in the semantics, the resulting logics with their most characteristic features. The second reviews the super- and subvaluationist solutions to the Sorites Paradox and provides discussion on several controversies surrounding these theories. The third part introduces proof procedures for s’valuationist logics. (shrink)

Los centros educativos pueden convertirse en entornos positivos implementando programas basados en evidencias. El objetivo de este artículo es presentar el programa “Creciendo Juntos” y analizar su eficacia en la promoción del establecimiento de relaciones positivas en estos. Se contó con una muestra de 990 alumnos (=12.96; 47.5% chicas) que respondieron la Escala sobre la percepción del alumnado acerca de sus relaciones en el centro y su nivel de participación educativa (RMSEA=.049; 90%.043-.055; CFI=.976; TLI =.967 y SRMR=.026). Mientras el grupo (...) de control empeora en sus relaciones y su participación en el centro, el grupo de intervención se mantiene. (shrink)

The main aim of this paper is to clarify the relation between epistemic feel- ings, mental action, and self-ascription. Acting mentally and/or thinking about one’s mental states are two possible outcomes of epistemic or metacognitive feelings. Our men- tal actions are often guided by our E-feelings, such as when we check what we just saw based on a feeling of visual uncertainty; but thought about our own perceptual states and capacities can also be triggered by the same E-feelings. The first (...) section of the pa- per presents Dokic’s argument for the insufficiency of the “ascent routine” to account for non-transparent cases of self-ascription, as well as his account of E-feelings. The second section then presents a two-level model of metacognition that builds on Dokic’s account and my own view of the issue. The two-level model links E-feelings to a min- dreading capacity in order to account for non-transparent self-ascriptions. Finally, the third section develops a deeper characterization of the relation among E-feelings, mental action, and self-ascription of mental states based on epistemic rules. In the context of self-knowledge, these remarks suggest the existence of means of forming self-ascriptions other than the ascent routine. (shrink)

When should we expect compliance with international human rights norms? Previous literature on the causal mechanisms underlying compliance have focused independently on the roles of state willingness, thought of as the preferences of the regime leadership, and on state capacity, in improving human rights practices within a state. We build an argument that neither of these factors are sufficient on their own to improve compliance with human rights norms. Instead, improved human rights practices require both “the will and the way.” (...) Our central hypothesis is that capacities and willingness, acting jointly, are key determinants of improvements in compliance with international human rights norms. The paper confirms this proposition using two-staged and single-stage regression models and a time-series cross-sectional approach at the country-year level. A highly capable bureaucracy and a state that has signaled its willingness through the acceptance of individual complaint and inquiry procedures in the UN treaty regime are jointly necessary for improved human rights practices. (shrink)

La ilusión de profundidad explicativa (ipe) es uno de los fenómenos que ha despertado gran interés en la ciencia cognitiva en los últimos veinte años. Sucede cuando la persona cree poder explicar un fenómeno mejor de lo que realmente puede explicarlo. A continuación, se hará una reconstrucción histórica de los estudios de la IPE a lo largo de las últimas décadas, dando cuenta de su actualidad e importancia. Primero se presentarán los antecedentes y los estudios fundantes de este tema de (...) investigación. A continuación, se expondrán las investigaciones iniciales (años 2002-2015), y la manera como prosiguió la indagación con cuestionamientos y soluciones a la IPE (años 2016-2021). Finalmente, se analizará la relación entre la ipe, las fake news y el internet. (shrink)

Topics in Cognitive Science, Volume 14, Issue 3, Page 634-645, July 2022.

This paper presents and defends a way to add a transparent truth predicate to classical logic, such that and A are everywhere intersubstitutable, where all T-biconditionals hold, and where truth can be made compositional. A key feature of our framework, called STTT (for Strict-Tolerant Transparent Truth), is that it supports a non-transitive relation of consequence. At the same time, it can be seen that the only failures of transitivity STTT allows for arise in paradoxical cases.

When we speak about different interpretations of quantum mechanics it is suggested that there is one single quantum theory that can be interpreted in different ways. However, after an explicit characterization of what it is to interpret quantum mechanics, the right diagnosis is that we have a case of predictively equivalent rival theories. I extract some lessons regarding the resulting underdetermination of theory choice. Issues about theoretical identity, theoretical and methodological pluralism, and the prospects for a realist stance towards quantum (...) theory can be properly addressed once we recognize that interpretations of quantum mechanics are rival theories. (shrink)

This paper is concerned with the claim that supervaluationist consequence is not classical for a language including an operator for definiteness. Although there is some sense in which this claim is uncontroversial, there is a sense in which the claim must be qualified. In particular I defend Keefe's position according to which supervaluationism is classical except when the inference from phi to Dphi is involved. The paper provides a precise content to this claim showing that we might provide complete (and (...) sound) systems of deduction for supervaluationist consequence in which proofs are completely classical with the exception of a single last step (involving the above mentioned inference). (shrink)

Comprehensive regulatory changes brought on by recent corporate governance reforms have broadly redefined and re-emphasized the roles and responsibilities of all the participants in a public company’s financial reporting process. Most notably, these reforms have intensified scrutiny of corporate audit committees, whose role as protectors of investors’ interests now attracts substantially higher visibility and expectations. As a result, audit committees face the formidable challenge of effectively overseeing the company’s financial reporting process in a dramatically changed – and highly charged – (...) corporate governance environment. This paper discusses the new expectations of audit committee responsibilities and effectiveness in the wake of corporate governance reforms, key challenges, “whistleblower” provisions and shortcomings, and provides some directions for future research. (shrink)

According to a popular narrative, in 1932 von Neumann introduced a theorem that intended to be a proof of the impossibility of hidden variables in quantum mechanics. However, the narrative goes, Bell later spotted a flaw that allegedly shows its irrelevance. Bell’s widely accepted criticism has been challenged by Bub and Dieks: they claim that the proof shows that viable hidden variables theories cannot be theories in Hilbert space. Bub’s and Dieks’ reassessment has been in turn challenged by Mermin and (...) Schack. Hereby I critically assess their reply, with the aim of bringing further clarification concerning the meaning, scope and relevance of von Neumann’s theorem. I show that despite Mermin and Schack’s response, Bub’s and Dieks’ reassessment is quite correct, and that this reading gets strongly reinforced when we carefully consider the connection between von Neumann’s proof and Gleason’s theorem. (shrink)