The work presented here investigates the process by which one group of individuals solves the problem of detecting deceptions created by other agents. A field experiment was conducted in which twenty‐four auditors (partners in international public accounting firms) were asked to review four cases describing real companies that, unknown to the auditors, had perpetrated financial frauds. While many of the auditors failed to detect the manipulations in the cases, a small number of auditors were consistently successful. Since the detection of (...) frauds occurs infrequently in the work of a given auditor, we explain success by the application of powerful heuristics gained from experience with deceptions in everyday life. These heuristics implement a variation of Dennett's intentional stance strategy, which is based on interpreting detected inconsistencies in the light of the Deceiver's (i.e., management's) goals and possible actions. We explain failure to detect deception by means of perturbations (bugs) in the domain knowledge of accounting needed to apply these heuristics to the specific context of financial statement fraud. We test our theory by showing that a computational model of fraud detection that employs the proposed heuristics successfully detects frauds in the cases given to the auditors. We then modify the model by introducing perturbations based on the errors made by each of the auditors in the four cases. The resulting models account for 84 of the 96 observations (i.e., 24 auditors × four cases) in our data. (shrink)

The work presented here investigates the process by which one group of individuals solves the problem of detecting deceptions created by other agents. A field experiment was conducted in which twenty-four auditors (partners in international public accounting firms) were asked to review four cases describing real companies that, unknown to the auditors, had perpetrated financial frauds. While many of the auditors failed to detect the manipulations in the cases, a small number of auditors were consistently successful. Since the detection of (...) frauds occurs infrequently in the work of a given auditor, we explain success by the application of powerful heuristics gained from experience with deceptions in everyday life. These heuristics implement a variation of Dennett's intentional stance strategy, which is based on interpreting detected inconsistencies in the light of the Deceiver's (i.e., management's) goals and possible actions. We explain failure to detect deception by means of perturbations (bugs) in the domain knowledge of accounting needed to apply these heuristics to the specific context of financial statement fraud. We test our theory by showing that a computational model of fraud detection that employs the proposed heuristics successfully detects frauds in the cases given to the auditors. We then modify the model by introducing perturbations based on the errors made by each of the auditors in the four cases. The resulting models account for 84 of the 96 observations (i.e., 24 auditors × four cases) in our data. (shrink)

The dissertation explores certain puzzles about fiction and existence. Some historical discussion of Brentano, Meinong and Russell sets the stage for an extended account of three neo-Meinongian semantic theories: those of Terence Parsons, Richard Routley , and Edward Zalta. It is argued that these authors rely on a false understanding of fiction. A distinction between setting out linguistic precedents in storytelling and following such precedents helps allow for the notion of being true in a story. However, fictional truth is not (...) a special case of truth nor is there any set of objects called 'fictional objects'. (shrink)

Public health preparedness must use a comprehensive approach that includes both communities and public health systems. There are three basic questions that should be asked when evaluating public health preparedness in communities of color: 1) Is the community basically healthy?; 2) Does the community have access, to necessary information, resources and services?; and 3) Are the information, resources and services available and provided to the community in a nondiscriminatory manner?Racial-based health disparities is a well documented fact for many communities of (...) color. Individuals from these communities tend to have more morbidity and higher mortality. This health disparity is race based and not just a function of social class. Similarly, access to basic goods and health care is racialized and class based. (shrink)

Public health preparedness must use a comprehensive approach that includes both communities and public health systems. There are three basic questions that should be asked when evaluating public health preparedness in communities of color: 1) Is the community basically healthy?; 2) Does the community have access, to necessary information, resources and services?; and 3) Are the information, resources and services available and provided to the community in a nondiscriminatory manner?Racial-based health disparities is a well documented fact for many communities of (...) color. Individuals from these communities tend to have more morbidity and higher mortality. This health disparity is race based and not just a function of social class. Similarly, access to basic goods and health care is racialized and class based. (shrink)

In the Deese-Roediger/McDermott paradigm, distinctive encoding of list items typically reduces false recognition of critical lures relative to a read-only control. This reduction can be due to enhanced item-specific processing, reduced relational processing, and/or increased test-based monitoring. However, it is unclear whether distinctive encoding reduces false recognition in a selective or global manner. To examine this question, participants studied DRM lists using a distinctive item-specific anagram generation task and then completed a recognition test which included both DRM critical lures and (...) either strongly related lures or weakly related lures. Compared to a read-control group, the generate groups showed increased correct recognition and decreased false recognition of all lure types. We then estimated the separate contributions of encoding and retrieval processes using signal-detection indices. Generation improved correct recognition by both increasing encoding of memory information for list words and by increasing memory monitoring at test. Generation reduced false recognition by reducing the encoding of memory information and by increasing memory monitoring at test. The reduction in false recognition was equivalent for critical lures and related lures, indicating that generation globally reduces the encoding of related non-presented items at study, while globally increasing list-theme-based monitoring at test. (shrink)

Arthur Ashe's public admission to being a victim of acquired immune deficiency syndrome (AIDS) once again raises the question of media exposure of private facts. This study compares journalist and public responses to questions about how far the media should go, finding differences between the two groups, as the public is more tolerant of information bearing on official duties.

Late in 1990, the Center for the Study of Ethics in the Professions at Illinois Institute of Technology (lIT) received a grant of more than $200,000 from the National Science Foundation to try a campus-wide approach to integrating professional ethics into its technical curriculum.! Enough has now been accomplished to draw some tentative conclusions. I am the grant's principal investigator. In this paper, I shall describe what we at lIT did, what we learned, and what others, especially philosophers, can learn (...) from us. We set out to develop an approach that others could profitably adopt. I believe that we succeeded. (shrink)

For forty years, Harvey Mansfield has been worth reading. Whether plumbing the depths of MachiavelliOs Discourses or explaining what was at stake in Bill ClintonOs impeachment, MansfieldOs work in political philosophy and political science has set the standard. In Educating the Prince, twenty-one of his students, themselves distinguished scholars, try to live up to that standard. Their essays offer penetrating analyses of Machiavellianism, liberalism, and America., all of them informed by MansfieldOs own work. The volume also includes a bibliography of (...) MansfieldOs writings. (shrink)

A crisis continues to brew within the pharmaceutical research and development (R&D) enterprise: productivity continues declining as costs rise, despite ongoing, often dramatic scientific and technical advances. To reverse this trend, we offer various suggestions for both the expansion and broader adoption of modeling and simulation (M&S) methods. We suggest strategies and scenarios intended to enable new M&S use cases that directly engage R&D knowledge generation and build actionable mechanistic insight, thereby opening the door to enhanced productivity. What M&S requirements (...) must be satisfied to access and open the door, and begin reversing the productivity decline? Can current methods and tools fulfill the requirements, or are new methods necessary? We draw on the relevant, recent literature to provide and explore answers. In so doing, we identify essential, key roles for agent-based and other methods. We assemble a list of requirements necessary for M&S to meet the diverse needs distilled from a collection of research, review, and opinion articles. We argue that to realize its full potential, M&S should be actualized within a larger information technology framework—a dynamic knowledge repository—wherein models of various types execute, evolve, and increase in accuracy over time. We offer some details of the issues that must be addressed for such a repository to accrue the capabilities needed to reverse the productivity decline. (shrink)

Sylvia Berryman offers a fresh understanding of Aristotle's ethical theory, challenging the common belief that he aimed to give it a biological foundation in human nature. Berryman reinterprets Aristotle's views as a 'middle way' between the metaphysical grounding offered by Platonists and sceptical or subjectivist alternatives.

Розкрито сутність поняття «рейтинг». Доведено значущість рейтингової оцінки для суб’єктів фінансового ринку, зокрема для страхових компаній, потенційних страхувальників, інвесторів та кредиторів.

In this new book Glen Newey offers a balanced guide to this key text that explores both its historical and philosophical aspects.

Of the many forgiveness-related questions that she takes up in her novels, the one with which Iris Murdoch wrestles most often is the question, “Is forgiveness possible without God?” The aim of this essay is to show, in the first instance, why the question Murdoch persistently raises is a question worth asking. Alongside this primary aim stands a secondary one, which is to consider how one might glean moral insights from the Christian tradition even if one does not (any longer) (...) endorse its theological commitments. (shrink)

This article examines E.H. Gombrich’s critical appraisal of Arnold Hauser’s book, The Social History of Art. Hauser’s Social History of Art was published in 1951, a year after Gombrich’s bestseller, The Story of Art. Although written in Britain for an English-speaking public, both books had their origins in the intellectual history of Central Europe: Gombrich was an Austrian art historian and Hauser was Hungarian. Gombrich’s critique, published in The Art Bulletin in 1953, attacked Hauser’s dialectical materialism and his sociological interpretation (...) of art history. Borrowing arguments from Karl Popper’s critique of historicism, Gombrich described Hauser’s work as collectivist and deterministic, tendencies at odds with his own conception of art history. However, in his readiness to label Hauser a proponent of historical materialism, Gombrich failed to recognize Hauser’s own criticism of deterministic theories of art, especially formalism. This article investigates Gombrich’s reasons for rejecting Hauser’s sociology of art. It argues Gombrich used Hauser as an ideological counterpoint to his own version of art history, avowedly liberal and individualist in outlook. (shrink)

The integrative memory model combines five core memory systems with an attributional system. We agree with Bastin et al. that this melding is the most novel aspect of the model. But we await further evidence that the model's substantial complexity informs our understanding of false memories or of the development of recollection and familiarity.

Earthbodies describes how our bodies are open circuits to a sensual magic and planetary care that when closed off leads to disastrous detours, such as illness, ...

In the latter half of the twentieth century, some prominent ethicists turned to the history of philosophy to challenge the prevailing trend toward subjectivism or noncognitivism. G. E. M. Anscombe offered the first of several historical narratives challenging the world picture that undergirded this prevalence, narratives in which Aristotelian ethics is presented as a possible alternative. It is striking, however, how differently these narratives characterize the ancient–modern divide and how differently Aristotle is interpreted, particularly on the issue of his appeal (...) to naturalism in ethics. The tendency to view Philippa Foot as Anscombe’s best interpreter might leave us with the unfortunate supposition that Aristotelian ethics is saddled with an implausible Archimedean naturalism. The author suggests that there is another way to read Anscombe’s message, which does not fetter it to a kind of metaphysical biology that we have no reason to accept. (shrink)

Industrial emissions of greenhouse gases are significant contributors to climate change, which poses a grave threat to social and economic systems. Our understanding of what might drive firms to reduce their emissions of these gases, however, is incomplete, and it is not clear that the knowledge gained from other environmental issues will readily apply to these emissions. We argue and find that indicators of environmental injustice previously shown to relate to toxic pollutants, for example, are poor predictors of greenhouse gas (...) emissions. Instead, we show that the degree of belief in and concern about climate change in a local community is a significant predictor of the facility’s rate of emission improvements. Furthermore, we find that beliefs at both the facility and headquarter communities influence emission reduction, and that those effects are substitutes for each other. (shrink)

ABSTRACT:I here advance a critical research agenda for the political perspective of corporate social responsibility (Political CSR). I argue that whilst the ‘Political’ CSR literature is notable for both its conceptual novelty and practical importance, its development has been hamstrung by four ambiguities, conflations and/or oversights. More positively, I argue that ‘Political’ CSR should be conceived as one potentialformof globalization, and not as aconsequenceof ‘globalization’; that contemporary Western MNCs should be presumed to engage in CSR for instrumental reasons; that ‘Political’ (...) CSR should be associated with a corresponding ‘political’ model of corporate governance; and that both a ‘Rawlsian’ and ‘Habermasian’ perspective of Political CSR are different from ‘Political’ CSR. In concluding, I use these four critiques to identify a number of areas within which increasingly robust and sophisticated positive and normative theories of Political CSR are required. (shrink)

Over the last 30 years, the self-determination efforts and objectives of Indigenous peoples in Canada have increasingly been cast in the language of 'recognition' — recognition of cultural distinctiveness, recognition of an inherent right to self-government, recognition of state treaty obligations, and so on. In addition, the last 15 years have witnessed a proliferation of theoretical work aimed at fleshing out the ethical, legal and political significance of these types of claims. Subsequently, 'recognition' has now come to occupy a central (...) place in our efforts to comprehend what is at stake in contestations over identity and difference in colonial contexts more generally. In this paper, I employ Frantz Fanon's critique of Hegel's master–slave dialectic to challenge the now hegemonic assumption that the structure of domination that frames Indigenous–state relations in Canada can be undermined via a liberal politics of recognition. Against this assumption, I argue that instead of ushering in an era of peaceful coexistence grounded on the Hegelian ideal of reciprocity, the contemporary politics of recognition promises to reproduce the very configurations of colonial power that Indigenous demands for recognition have historically sought to transcend. (shrink)

It has long been thought that the ancient Greeks did not take mechanics seriously as part of the workings of nature, and that therefore their natural philosophy was both primitive and marginal. In this book Sylvia Berryman challenges that assumption, arguing that the idea that the world works 'like a machine' can be found in ancient Greek thought, predating the early modern philosophy with which it is most closely associated. Her discussion ranges over topics including balancing and equilibrium, lifting (...) water, sphere-making and models of the heavens, and ancient Greek pneumatic theory, with detailed analysis of thinkers such as Aristotle, Archimedes, and Hero of Alexandria. Her book shows scholars of ancient Greek philosophy why it is necessary to pay attention to mechanics, and shows historians of science why the differences between ancient and modern reactions to mechanics are not as great as was generally thought. (shrink)

This paper considers what Günter Figal’s perspective on objectivity and more generally, his hermeneutic phenomenology, may contribute to the traditions of phenomenological psychological research, as well as non-phenomenological approaches to qualitative research. Across qualitative research approaches and methods developed outside of phenomenology over the past 30–40 years, there has been a trend away from notions of consciousness and subjectivity, as well as objectivity. Günter Figal’s hermeneutical phenomenology retrieves these key ideas and recasts them with greater clarity and precision. These ideas, (...) in conjunction with an understanding of the philosophical position of critical realism, suggest renewed possibilities and significant places for both objectivity and subjectivity within both phenomenological and non-phenomenological psychological qualitative research. (shrink)