This paper analyzes the rhetoric surrounding the profession’s presentations of auditor independence. We trace the evolution of thecharacter of the auditor from Professional Man in the early years of the twentieth century to the more public and abstract figures of Judicial Man and Economic Man. The changing character of the auditor in the profession’s narratives of legitimation reflects changes in the role of auditing, in the economic environment, and in the values of American society. Economic man is a self-interested and (...) shallow character who offered the auditing profession little protection against involvement in corporate scandals. In the wake of recent accounting scandals, the profession is calling for a return to the character of Professional Man to restore trust in audits and the financial markets.We also analyze the philosophical bases of the metaphors surrounding auditor independence. These metaphors, particularly the metaphor of independence as separation, create problems in conceptualizing independence concepts. How can you discuss appropriate relationships when your basic concept is one of separation, or no relationship? On the other hand, relational concepts of independence are also flawed if they are not based on a firm moral foundation. We suggest how the profession can act to rebuildits moral foundation through recognition of collective responsibility. (shrink)

Behaving ethically depends on the ability to recognize that ethical issues exist, to see from an ethical point of view. This ability to see and respond ethically may be related more to attributes of corporate culture than to attributes of individual employees. Efforts to increase ethical standards and decrease pressure to behave unethically should therefore concentrate on the organization and its culture. The purpose of this paper is to discuss how total quality (TQ) techniques can facilitate the development of a (...) cooperative corporate culture that promotes and encourages ethical behavior throughout an organization. (shrink)

Fish proposes that we need to elucidate what 'disjunctivism' stands for, and he also proposes that it stands for the rejection of a principle about the nature of experience that he calls the decisiveness principle. The present paper argues that his first proposal is reasonable, but then argues, in Section II, that his positive suggestion does not draw the line between disjunctivism and non-disjunctivism in the right place. In Section III, it is argued that disjunctivism is a thesis about the (...) special nature of perceptual experience, and the thesis as elucidated here is then distinguished from and related to certain other ideas about perception, namely, direct realism and also McDowell's epistemological disjunctivism. (shrink)

In periods of social crisis, policymakers become particularly vulnerable to interest groups mobilizing to compete for scarce funds. At this point, legislators are no longer able to address the specific needs of their primary constituency directly, but rather are forced to do so in pretext only. New, unfamiliar technologies provide ample ammunition for astute interest groups to take advantage of times of economic turmoil and maneuver for policy support through dramatic campaigns of “salesmanship.” By publicizing a crisis situation, dramatizing it (...) effectively, and advertising an innovation as the solution to the crisis, legislators may be effectively persuaded to give priority to interest group pressures above and beyond those of the local constituency. Iowa's attempts to address the farm crisis through economic development strategies relying on biotechnology is examined in this paper. The results of extensive surveys of Iowa's legislators and farmers are examined and the consequences for Iowa's policy process of using biotechnology under the auspices of economic development are discussed. (shrink)

Airway mucin secretion is important pathophysiologically and as a model of polarized epithelial regulated exocytosis. We find the trafficking protein, SNAP23, selectively expressed in secretory cells compared with ciliated and basal cells of airway epithelium by immunohistochemistry and FACS, suggesting that SNAP23 functions in regulated but not constitutive epithelial secretion. Heterozygous SNAP23 deletant mutant mice show spontaneous accumulation of intracellular mucin, indicating a defect in baseline secretion. However mucins are released from perfused tracheas of mutant and wild-type mice at the (...) same rate, suggesting that increased intracellular stores balance reduced release efficiency to yield a fully compensated baseline steady state. In contrast, acute stimulated release of intracellular mucin from mutant mice is impaired whether measured by a static imaging assay 5 min after exposure to the secretagogue ATP or by kinetic analysis of mucins released from perfused tracheas during the first 10 min of ATP exposure. Together, these data indicate that increased intracellular stores cannot fully compensate for the defect in release efficiency during intense stimulation. The lungs of mutant mice develop normally and clear bacteria and instilled polystyrene beads comparable to WT mice, consistent with these functions depending on baseline secretion that is fully compensated. (shrink)

This collection of essays, offered in honor of the distinguished career of prominent political philosophy professor Clifford Orwin, brings together internationally renowned scholars to provide a wide context and discuss various aspects of the virtue of “humanity” through the history of political philosophy.

This collection of essays, offered in honor of the distinguished career of prominent political philosophy professor Clifford Orwin, brings together internationally renowned scholars to provide a wide context and discuss various aspects of the virtue of “humanity” through the history of political philosophy.

This book is a collection of secondary essays on America's most important philosophic thinkers—statesmen, judges, writers, educators, and activists—from the colonial period to the present. Each essay is a comprehensive introduction to the thought of a noted American on the fundamental meaning of the American regime.

In this thorough compendium, nineteen accomplished scholars explore, in some manner the values they find inherent in the world, their nature, and revelence through the thought of Frederick Ferré. These essays, informed by the insights of Ferré and coming from manifold perspectives—ethics, philosophy, theology, and environmental studies, advance an ambitious challenge to current intellectual and scholarly fashions.

In this thorough compendium, nineteen accomplished scholars explore, in some manner the values they find inherent in the world, their nature, and revelence through the thought of Frederick FerrZ. These essays, informed by the insights of FerrZ and coming from manifold perspectives—ethics, philosophy, theology, and environmental studies, advance an ambitious challenge to current intellectual and scholarly fashions.

Is sociology inherently a mode of secular materialism? Or, are there intellectual resources deep within the sociological tradition, expansively conceived, that offer the sociological imagination a spiritual `post-secular' perspective on society and culture? This article draws out the subterranean theological stream of sociological consciousness and illuminates a `sacramentalist' socio-theology with particular reference to the `iconic vision' of Paul Evdokimov. In the context of late modernity, such a radical emphasis on the sacred foundations and transcendent potentialities of life provides the (...) possibility of a fundamental critique of commodified profane culture and of sociology itself. (shrink)

Is there room for a metaphysics of existence above and beyond the logic of ‘exists’? This paper defends an affirmative answer. It takes its point of departure from a recent polemic of Paul Edwards against Heidegger. According to Edwards, following Frege and Russell, Heidegger mistakenly assumes that existence belongs to individuals. I argue that although Heidegger does indeed make this assumption, he is not mistaken in so doing. My main concern, however, is neither to defend Heidegger nor to reply (...) to Edwards; it is to vindicate the metaphysics of existence against the most damaging objection it faces. (shrink)

Peter Abelard (1079–1142 ce) was the most wide‐ranging philosopher of the twelfth century. He quickly established himself as a leading teacher of logic in and near Paris shortly after 1100. After his affair with Heloise, and his subsequent castration, Abelard became a monk, but he returned to teaching in the Paris schools until 1140, when his work was condemned by a Church Council at Sens. His logical writings were based around discussion of the “Old Logic”: Porphyry's Isagoge, aristotle'S Categories and (...) On Interpretation and boethius'S textbook on topical inference. They comprise a freestanding Dialectica (“Logic”; probably c.1116), a set of commentaries (known as the Logica [Ingredientibus], c. 1119) and a later (c. 1125) commentary on the Isagoge (Logica Nostrorum Petititoni Sociorum or Glossulae). In a work Abelard called his Theologia, issued in three main versions (between 1120 and c.1134), he attempted a logical analysis of trinitarian relations and explored the philosophical problems surrounding God's claims to omnipotence and omniscience. The Collationes (“Debates,” also known as “Dialogue between a Christian, a Philosopher and a Jew”; probably c.1130) present a rational investigation into the nature of the highest good, in which the Christian and the Philosopher (who seems to be modeled on a philosopher of pagan antiquity) are remarkably in agreement. The unfinished Scito teipsum (“Know thyself,” also known as the “Ethics”; c.1138) analyses moral action. (shrink)

Twelve essays in literary theory, philosophy, and religion--about atheism, freedom, and "the Jesus thought experiment"--connect, but don't conclude. A recurring theme is the "nothing" at the heart of the deep atheism of George Eliot, Walter Pater, Oscar Wilde, Rudyard Kipling, and Thomas Hardy, who approach "nothing" with a directness lacking in their English-speaking philosophical contemporaries. How does being in the world--Thomas Nagel's "what-it's-likeness"--and how do values--Alasdair MacIntyre's justice and misericordia--fare in the face of the mindless "It" that Hardy finds at (...) the heart of things? A pivotal essay compares the theism of Paul Ricoeur and the atheism of Daniel Dennett--the subtitle is a response to the latter's latest book. Writing and Freedom defends (a strong version of) free will as necessarily interpersonal: my freedom is nothing but my acceptance of yours. This is how Milton, Rossetti, and Dickinson treat their readers, and how scientists and philosophers ideally treat each other. The book's open-ended essays model freedom so understood. Moreover, both "nothing" and "freedom" are fundamental to biblical and religious narratives (Mark and Newman). God, being "out of all relation" with the finite, cannot be known from the text of the world. Yet as "nothing," God may be said to grant unconditional autonomy to his creatures, and therefore to be present in his absence. It is round "nothing," therefore, that atheists and theists endlessly circulate. But that is what the deep atheism of European thinkers--Nietzsche, Freud, Lacan, and Zizek--say we all do anyway, however excitedly we pretend to ourselves that we don't. (shrink)

Quantificational determiners are often said to be devices for expressing relations. For example, the meaning of _every_ is standardly described as the inclusion relation, with a sentence like _every frog is green_ meaning roughly that the green things include the frogs. Here, we consider an older, non-relational alternative: determiners are tools for creating restricted quantifiers. On this view, determiners specify how many elements of a restricted domain (e.g., the frogs) satisfy a given condition (e.g., being green). One important difference concerns (...) how the determiner treats its two grammatical arguments. On the relational view, the arguments are on a logical par as independent terms that specify the two relata. But on the restricted view, the arguments play distinct logical roles: specifying the limited domain versus supplying an additional condition on domain entities. We present psycholinguistic evidence suggesting that the restricted view better describes what speakers know when they know the meaning of a determiner. In particular, we find that when asked to evaluate sentences of the form _every F is G_, participants mentally group the Fs but not the Gs. Moreover, participants forego representing the group defined by the intersection of F and G. This tells against the idea that speakers understand _every F is G_ as implying that the Fs bear relation (e.g., inclusion) to a second group. (shrink)

Abstract: This essay explores recent trends and major issues related to gay and lesbian philosophy in ethics (including issues concerning the morality of homosexuality, the natural function of sex, and outing and coming out); religion (covering past and present debates about the status of homosexuality and how biblical and qur'anic passages have been interpreted by both sides of the debate); the law (especially a discussion of the debates surrounding sodomy laws, same-sex marriage and its impact on transsexuals, and whether the (...) law should be used to enforce morality); scientific research into the origins of homosexuality (including discussion of arguments against such research); and metaphysics (especially the question of whether homosexuality is socially constructed during particular times and in particular cultures, or whether sexual orientation is an essential trait cutting across times and cultures). (shrink)

P. T. Geach, notoriously, holds the Relative Identity Thesis, according to which a meaningful judgment of identity is always, implicitly or explicitly, relative to some general term. ‘The same’ is a fragmentary expression, and has no significance unless we say or mean ‘the same X’, where ‘X’ represents a general term (what Frege calls a Begriffswort or Begriffsausdruck). (P. T. Geach, Mental Acts (London: Routledge and Kegan Paul, 1957), p. 69. I maintain that it makes no sense to judge (...) whether things are ‘the same’, or remain ‘the same’, unless we add or understand some general term - ‘the same F’. (P. T. Geach, Reference and Generality, third Edition (Ithaca, N.Y.: Cornell University Press, 1980), pp. 63f. I am arguing for the thesis that identity is relative. When one says ‘x is identical with y’, this, I hold, is an incomplete expression; it is short for ‘x is the same A as y’, where ‘A’ represents some count noun understood from the context of utterance - or else, it is just a vague expression of a half-formed thought. (P. T. Geach, ‘Identity,’ Review of Metaphysics 21 (1967-8), p. 3.) One of the ways Geach seeks to support this is by tying it to the well nigh universally admired Fregean thesis about cardinality. (shrink)

“Responsibility After ‘Morality’: Strawson’s Naturalism and Williams’ Genealogy” -/- Although P.F. Strawson and Bernard Williams have both made highly significant and influential contributions on the subject of moral responsibility they never directly engaged with the views of each other. On one natural reading their views are directly opposed. Strawson seeks to discredit scepticism about moral responsibility by means of naturalistic observations and arguments. Williams, by contrast, employs genealogical methods to support sceptical conclusions about moral responsibility (and blame). (...) This way of reading their views depends, however, on the assumption that the concept of responsibility that Strawson aims to defend is the same as Williams aims to discredit. The conception of responsibility that Williams aims to discredit is one that is based around the assumptions and aspirations of “the morality system”. This paper argues that while there is a plausible way of interpreting Strawson’s naturalism that uncouples it from the assumptions of “the morality system”, there remain significant differences between Strawson and Williams. More specifically, even if Strawson’s understanding of moral responsibility abandons the (narrow) assumptions of “morality”, Strawson is still committed to “conservative” and “optimistic” conclusions about moral responsibility that cannot be sustained. [March 2022] -/- . (shrink)

This is a contribution to a Book symposium on The Limits of Free Will: Selected Essays by Paul Russell. Russell provides replies to three critics of The Limits of Free Will. The first reply is to Robert Wallace and focuses on the question of whether there is a conflict between the core compatibilist and pessimist components of the "critical compatibilist" position that Russell has advanced. The second reply is to Angela Smith's discussion of the "narrow" interpretation of moral responsibility (...) responsibility (as defended by R. Jay Wallace) and how best to respond to it. The third and last reply is concerned with Christopher Bennett's criticism of Russell's views concerning "motivational scepticism" and the possibility of pure practical reasons. (shrink)

In "Freedom and Resentment" P.F. Strawson, famously, advances a strong form of naturalism that aims to discredit kcepticism about moral responsibility by way of approaching these issues through an account of our reactive attitudes. However, even those who follow Strawson's general strategy on this subject accept that his strong naturalist program needs to be substantially modified, if not rejected. One of the most influential and important efforts to revise and reconstruct the Strawsonian program along these lines has been provided by (...) R. Jay Wallace, who presents a "narrower" construal of our reactive attitudes in his own account of what is involved in holding an agent responsible. In this paper I argue that Wallace's narrow construal of responsibility comes at too high a cost and that naturalists of a broadly Strawsonian cast should reject it. Related to this point, I argue that Wallace's narrow conception of responsibility is a product of his effort to construct his account within the confines of "the morality system" (i.e. as described by Bernard Williams) and that this way of construing responsibility leads into series of unnecessary and misleading oppositions. A more plausible middle path, I maintain, can be found between Strawson's excessively strong naturalist program and Wallace's narrow and restrictive view of responsibility. (shrink)

We might describe the philosophical issue of human freedom and moral responsibility as an existential metaphysical problem. Problems of this kind are not just a matter of theoretical interest and curiosity: They address issues that we care about and that affect us. They are, more specifically, relevant to the significance and value that we attach to our lives and the way that we lead them. According to the orthodox view, there is a tidy connection between skepticism and pessimism. Skepticism threatens (...) a wide range of interests and concerns that themselves rest on the foundation of our self-conception as responsible moral agents. From this perspective, whereas skepticism licenses a degree of pessimism about our human predicament, the defeat of skepticism serves to vindicate optimism. In recent years this orthodox view of the relationship between skepticism and pessimism has been challenged. It has been argued, for example, that skepticism may be defended in much more optimistic terms. While we have reason to accept skepticism, we have no reason to draw any bleak or depressing consequences from this. Another way of severing the orthodox connection between skepticism and pessimism is to reject skepticism but deny that this will serve to secure or salvage any unqualified form of optimism. This chapter reviews and contrasts these various positions and approaches, beginning with an account of P. F. Strawson’s particularly influential statement of the relationship between the skeptical challenge and pessimism. (shrink)