This paper presents an analysis of the opinions of U.K. Finance Directors – also known as Chief Financial Officers (CFOs) in North America – on factors which may effect the roles and responsibilities of the external auditor to the organization. A number of proposals have been put forward over the years to enhance auditor independence and these were treated as dependent variables in this study. A questionnaire was mailed to 3 000 named Finance Directors and 776 useable replies were received. (...) From the responses to the questionnaire, three independent variables were identified: opinions on the value of the audit in general; opinions on the impact of the audit on the organization; and the relationship between the Finance Director and the auditor. The results reveal that those Finance Directors concerned in general about the value of auditing favoured the banning of non-audit work and the rotation of auditors. In addition, those Finance Directors with good relationships with their external auditors preferred the banning of non-audit services and the rotation of external auditors. Those respondents favouring the separate regulation of auditors were also concerned about the impact of the audit on the organization. The results of this study shed some light on the sensitivity of U.K. Finance Directors to ethical issues regarding external auditor independence. (shrink)

I argue that its appearing to you that P does not provide justification for believing that P unless you have independent justification for the denial of skeptical alternatives – hypotheses incompatible with P but such that if they were true, it would still appear to you that P. Thus I challenge the popular view of ‘dogmatism,’ according to which for some contents P, you need only lack reason to suspect that skeptical alternatives are true, in order for an experience as (...) of P to justify belief that P. I pursue three lines of objection to dogmatism, having to do with probabilistic reasoning, considerations of future or hypothetically available justification, and epistemic circularity. I briefly sketch a fall-back position which avoids the problems raised. (shrink)

In this paper it is argued that we have three dispositions, each of which is very laudable in itself: a preference for the positive, constructive and creative aspects of human endeavours; a desire to be open‐minded and tolerant concerning ideas and beliefs; and an admiration of profundity. I have suggested that these dispositions can, if exaggerated or employed uncritically, seduce us into intellectual positions that are very dubious. These arguments are applied to some of the debates within the philosophy of (...) nursing. (shrink)

Beginning by offering a conceptual analysis of change – a statement of what change of any kind is – the paper sets out to examine possible ways of understanding a very common and important variety of change that may be called ‘evolutionary’. These changes include anything from the production of a clay pot on a potter's wheel to the emergence of a system of management, or from the effects of an analgesic drug to the development of a new programme of (...) care. As few philosophers have discussed such topics, theories are borrowed from the philosophy of science that attempt to explain the development and rationality of science. The ideas of Karl Popper and Thomas Kuhn are discussed and criticized, before turning to evolutionary theories: Darwinian and Lamarckian. The paper ends by offering a model that, it is hoped, may help in thinking about a wide range of changes. (shrink)

Michael Bergmann claims that all versions of epistemic internalism face an irresolvable dilemma. We show that there are many plausible versions of internalism that falsify this claim. First, we demonstrate that there are versions of ‘‘weak awareness internalism’’ that, contra Bergmann, do not succumb to the ‘‘Subject’s Perspective Objection’’ horn of the dilemma. Second, we show that there are versions of ‘‘strong awareness internalism’’ that do not fall prey to the dilemma’s ‘‘vicious regress’’ horn. We note along the way that (...) these versions of internalism do not, in avoiding one horn of the dilemma, succumb to the dilemma’s other horn. The upshot is that internalists have many available strategies for avoiding dilemmatic defeat. (shrink)

Argues that the only way to understand the Confucian vision of the consummate moral life is to take the tradition on its own terms.

I believe that Tom is the proud father of a baby boy. Why do I think his child is a boy? A natural answer might be that I remember that his name is ‘Owen’ which is usually a boy’s name. Here I’ve given information that might be part of a causal explanation of my believing that Tom’s baby is a boy. I do have such a memory and it is largely what sustains my conviction. But I haven’t given you just (...) any causally relevant information, I’ve given my grounds for my belief. I’ve given reasons that might justify me in supposing that Tom’s baby is a boy. Less naturally, the question might be taken as a request for a broader causal explanation of my holding this belief. Appropriate answers might cite all manner of facts concerning the evolution of the human race, why I chose to pursue philosophy and hence came to know Tom, the mechanisms of email transmission, the firing of various neurons, the circumstances of concept formation as a result of which I’m able to grasp the thought that Tom’s baby is a boy, and so on. It is an interesting question what distinguishes the narrower set of answers that I first suggested. I won’t pursue that here. I assume you have a good enough sense of the distinction I’m drawing. We might call the narrower set of answers justifying reasons, the kind of reasons I might cite in justifying my belief. Answers of the first sort are clearly relevant to epistemological evaluation. In assessing whether you know p or are rational in believing it to the degree you do, I will naturally want to consider what reasons you have for your belief. In deliberating myself about whether to believe p, in seeking an answer to the question of whether p, I will naturally consider what reasons or grounds I have to suppose that p. But what I want to focus on here is how explanations of the broader sort bear on such questions as whether to believe p. From a third-person perspective we can ask, ‘In assessing the epistemic status of S’s belief that p, what is the relevance of causal information that lies outside of the realm of justifying reasons?’ From the first-person standpoint we can ask ‘In seeking to answer whether p, how should such causal information affect my deliberations?’ At first it might seem that such broader causal information could have little relevance if any. Like any belief my belief that p can be traced back to innumerable causes from far and wide.. (shrink)

This paper is perhaps an impressionistic response to accounts of the extraordinary set-theoretical activity being undertaken by W. Hugh Woodin and colleagues in the present moment, in the context of the mathematical ontology proposed and elaborated by Alain Badiou. The argument presented is that the prevailing and sustained incoherence of the mathematical ontology underscores a contemporary deficit of humanity’s symbolic organization which, in turn, yields confusion and conflict in terms of subjective orientation. But a new axiom promises to realize a (...) coherent set theory, i.e. stable, consistent and complete. This remarkable development offers hope for the pursuit of a modern symbolic, and a consequent resolution of the general subjective disorientation. (shrink)

This is a three-part exchange on the relationship between belief and credence. It begins with an opening essay by Roger Clarke that argues for the claim that the notion of credence generalizes the notion of belief. Julia Staffel argues in her reply that we need to distinguish between mental states and models representing them, and that this helps us explain what it could mean that belief is a special case of credence. Roger Clarke's final essay reflects on the (...) compatibility of the previously discussed views with dualist and monist interpretations of our mental states and our ways of modeling them. (shrink)

Descartes and the last Scholastics: objections and replies -- Descartes and the Scotists -- Ideas, before and after Descartes -- The Cartesian destiny of form and matter -- Descartes, Basso, and Toletus: three kinds of Corpuscularians -- Scholastics and the new astronomy on the substance of the heavens -- Descartes and the Jesuits of La Fleche: the Eucharist -- Condemnations of Cartesianism: the extension and unity of the universe -- Cartesians, Gassendists, and censorship -- The cogito in the seventeenth century.

Introduction -- The mathematical roots of the concept of analogy -- Aristotle : the uses of analogy -- Aristotle : analogy and language -- Thomas Aquinas -- Immanuel Kant -- Karl Barth -- Final reflections.

Can human beings be free and responsible if there is an all-powerful God? Anselm of Canterbury offers viable answers to questions which have plagued religious people for at least two thousand years. Katherin Rogers examines Anselm's reconciliation of human free will and divine omnipotence in the context of current philosophical debates.

Introduction -- Anselm's classical theism -- The Augustinian legacy -- The purpose, definition, and structure of free choice -- Alternative possibilities and primary agency -- The causes of sin and the intelligibility problem -- Creaturely freedom and God as Creator Omnium -- Grace and free will -- Foreknowledge, freedom, and eternity : part I, the problem and historical background -- Foreknowledge, freedom, and eternity : part II, Anselm's solution -- The freedom of God.

The preface paradox does not show that it can be rational to have inconsistent beliefs, because preface writers do not have inconsistent beliefs. I argue, first, that a fully satisfactory solution to the preface paradox would have it that the preface writer's beliefs are consistent. The case here is on basic intuitive grounds, not the consequence of a theory of rationality or of belief. Second, I point out that there is an independently motivated theory of belief – sensitivism – which (...) allows such a solution. I sketch a sensitivist account of the preface writer's doxastic state. (shrink)

Offers an in-depth exposition of the Confucian conception of persons as the starting point of Confucian ethics.

A substantial body of recent philosophy envisages a close, congenial relationship between blame and morality. It has been posited, assumed or argued, for instance, that blame is responsive to moral...

The academic journey to a widely acknowledged Machine Consciousness is anticipated to be an emotional one. Both in terms of the active debate provoked by the subject and a hypothesized need to encapsulate an analogue of emotions in an artificial system in order to progress towards machine consciousness. This paper considers the inspiration that the concepts related to emotion may contribute to cognitive systems when approaching conscious-like behavior. Specifically, emotions can set goals including balancing explore versus exploit, facilitate action in (...) unknown domains and modify existing behaviors, which are explored in cognitive robotics experiments. (shrink)

Starting from an examination of foundational issues, the book covers a range of topics, including animals, agency, enjoyment, the good life, contemplation, ...

My intention is to show that, starting from an empiricist philosophy of mind, it is possible to give a systematic account of aesthetic experience. I argue that empiricism involves a certain theory of meaning and truth; one problem is to show how this theory is compatible with the activity of aesthetic judgment. I investigate and reject two attempts to delimit the realm of the aesthetic: one in terms of the individuality of the aesthetic object, and the other in terms of (...) 'aesthetic properties'. I go on to argue that aesthetic descriptions must not be thought to ascribe properties to their objects, and I show how the suggestion that they are non-descriptive need not conflict with the empiricist view of meaning. The problem is then seen to lie with the analysis of the 'acceptance-conditions' of aesthetic descriptions. I counter certain idealist objections to this approach, and then present a theory of imagination, in terms of which the acceptance conditions of aesthetic judgments may be described. This theory attempts to explain how the element of thought in aesthetic appreciation may become inseparable from an experience of its object, and how the aesthetic emotions are both like and unlike their equivalents in life. The first part concludes with an analysis of the general conditions of aesthetic experience. I try to show that aesthetic experience can be described in terms of certain 'formal' properties, independently of its material object. In the second part I am concerned to show that this empiricist theory of aesthetics does not, like most empiricist theories, make nonsense of our appreciation of art. First, I attempt to show that 'understanding' art is not merely a cognitive process, but involves certain experiences that can be accounted for in terms of the previous theory. I then analyse the concepts of representation and expression, and in the course of this analysis I attempt to refute what I take to be the most serious rival analysis of our appreciation of art - the semantic theory. (shrink)

Beyond geometry : Leibniz and the science of law -- The force of law : will -- Leibniz's systema iuris -- From the gesetzbuch to the landrecht : the ALR and the triumph of legality -- The rule of law : the Crown Prince lectures and the grounding of legality in order and security -- From reason to history : Savigny's system and the rise of social legal science -- The Bürgerliches Gesetzbuch (BGB) of 1900 : positive legal science and (...) the end of justice. (shrink)

Abstract Scientific advances have made the end of life into the primary concern of medicine. But medicine also postpones the end of life, often until the time when we no longer have the mental and physical capacity to deal with it. I argue that we need to develop Nietzsche's idea of timely death, in order to find a moral basis for health care at the end of life, and that the crucial factor is the cultivation of the virtues that would (...) enable us to live in another and more reckless way. We should look on the problem not from the first-person point of view, but from the perspective of the other, and ask ourselves what is most admirable in another person, in his or her attitude to death. The point of timely death is to make death into the completion of life, where life is understood as a moral rather than a biological idea. (shrink)

This chapter contains sections titled: Understanding and Reality Tradition and Interpretation Forms of Realism Works cited.

Gödel appears to have believed strongly that the human mind cannot be explained in terms of any kind of computational physics, but he remained cautious in formulating this belief as a rigorous consequence of his incompleteness theorems. In this chapter, I discuss a modification of standard Gödel-type logical arguments, these appearing to strengthen Gödel’s conclusions, and attempt to provide a persuasive case in support of his standpoint that the actions of the mind must transcend computation. It appears that Gödel did (...) not consider the possibility that the laws of physics might themselves involve noncomputational procedures; accordingly, he found himself driven to the conclusion that mentality must lie beyond the actions of the physical brain. My own arguments, on the other hand, are from the scientific standpoint that the mind is a product of the brain’s physical activity. Accordingly, there must be something in the physical actions of the world that itself transcends computation. We do not appear to find such noncomputational action in the known laws of physics, however, so we must seek it in currently undiscovered laws going beyond presently accepted physical theory. I argue that the only plausibly relevant gap in current understanding lies in a fundamental incompleteness in quantum theory, which reveals itself only with significant mass displacements between quantum states (“Schrödinger’s cats”). I contend that the need for new physics enters when gravitational effects just begin to play a role. In a scheme developed jointly with Stuart Hameroff, this has direct relevance within neuronal microtubules, and I describe this (still speculative) scheme in the following. (shrink)

A-t-on le droit de croire en l'existence de Dieu? Non, répondent ceux qui veulent des preuves. Oui, affirme ce livre, car nous avons le droit de croire même sans justification épistémologique. Cela n'a rien d'intellectuellement honteux, contrairement à ce que disent certains philosophes, en parlant d'une éthique des croyances Une nouvelle question se pose alors : a-t-on le droit de croire avoir reçu une révélation et prétendre connaître ainsi la vérité? Non, répondent ceux pour lesquels la vérité ne peut pas (...) être donnée par Dieu dans la Bible. Oui, affirme ce livre, et, qui plus est, une épistémologie peut défendre la rationalité de notre croyance à la révélation. Dès lors, peut-on faire comme si les affirmations du Credo étaient des fictions? Est-il vrai que la religion est avant tout une affaire pratique et une forme de vie? Non, répond ce livre : les arguments en faveur d'une conception non réaliste de la religion sont faibles ; en revanche, le réalisme théologique peut être défendu. Renouvelant ainsi la traditionnelle question de la relation entre foi et raison, ce livre discute aussi bien les thèses de saint Thomas, de John Locke, du cardinal Newman et de Ludwig Wittgenstein, que celles de philosophes analytiques contemporains de la religion comme Alvin Plantinga, Richard Swinburne, Peter van Inwagen ou Linda Zagzebski. (shrink)

Archaeology's Visual Culture explores archaeology through the lens of visual culture theory. The insistent visuality of archaeology is a key stimulus for the imaginative and creative interpretation of our encounters with the past, acknowledging the multiplicity of meanings that cohere around artifacts, archaeological sites and museum displays. Archaeology's Visual Culture investigates the nature of this projection, revealing an embedded subjectivity in the imagery of archaeology. Using a wide range of case studies the book highlights the way archaeologists view objects and (...) the consequences that ensue from ways of seeing"--Provided by publisher. (shrink)

Sexual experimentation, living together, raising children outside of marriage, remarriage after divorce, and same-sex relationships...These behaviours have become common in the wider society as well as among Christians and Catholic Christians. Not only do they think and act differently than the official Church teaching, but they do so convinced that they are acting rightly. This challenges ethics to respond by what can be called an 'ethics of mercy', by meeting people where they are and helping them to grow towards the (...) fullness of life and love. Such a pastoral and educational ethics of growth should dare to stand within the tension between what is desirable and what is attainable, without surrendering the 'pro-vocative' idea of conjugal covenant as the basis for the family. Mercy is needed not only after ethics but in ethics. In harmony with Pope Francis's plea for a 'gospel of mercy', this book seeks a middle way between merciless rigourism and relativising subjectivism. It proposes an ethics of redemption that accompanies people on their way to meaningful living and loving, grounded in a spirituality that springs from the salvation offered in Jesus. (shrink)

Uses a comparative hermeneutical method to explain the most important terms in the classical Confucian philosophical texts, in an effort to allow the tradition to speak on its own terms.

In addition the book also includes a good number of unpublished essays.

Winner of the Wolf Prize for his contribution to our understanding of the universe, Penrose takes on the question of whether artificial intelligence will ever ...

The volume presents essays on the philosophical explanation of the relationship between body and soul in antiquity from the Presocratics to Galen. The title of the volume alludes to a phrase found in Plato, Aristotle and Plotinus, referring to aspects of living behaviour involving both body and soul, and is a commonplace in ancient philosophy, dealt with in very different ways by different authors.

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be (...) preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. (shrink)

This paper examines two issues related to research of certified fair trade goods. The first is the question of how agendas for fair trade research should be developed. The second issue is the existence of major gaps in the fair trade literature, including the study of the particular features of fair trade practice in individual northern countries. In taking up the first of these issues, the paper proposes that normative analysis should provide the basis for developing research agendas. Such an (...) approach is important to ensure that the necessary types of questions to make normative judgments and policy decisions are posed and that biases that tend to favor mainstreaming practices in the generation of knowledge are minimized. The paper addresses the second research issue by examining the development of research agendas at the level of individual countries, using Canada as a case. (shrink)