The proposed adoption of International Financial Reporting Standards (IFRS) in the United States has ignited a debate as to whether the principles‐based nature of these standards better serves the interests of investors. While it is argued that these principled‐based standards will encourage more transparent financial reporting than the current rules‐based U.S. standards, critics argue that IFRS will invite more aggressive financial reporting through the liberal exercising of professional judgment. This empirical study aims to understand what individual and organizational factors may (...) affect aggressiveness when making accounting judgments. In particular, we examine the influence that prior ethics training, codes of ethics and an individual's predominant moral reasoning schema have on adherence to company policy in an accounting‐related (depreciation) judgment. Results of the study show that respondents with prior ethics training are more likely to adhere to company accounting policy than those who have not had formal ethics education. Respondents presented with a company ethics code also were less aggressive in their accounting judgments than those who were not presented with a code prior to reading the scenario. Finally, decision aggressiveness was moderated by individuals who used conventional moral reasoning schemas. (shrink)

A Brief History of Time: From the Big Bang to Black Holes is a popular-science book on cosmology (the study of the origin and evolution of the universe) by British physicist Stephen Hawking. It was first published in 1988. Hawking wrote the book for readers who have no prior knowledge of the universe and people who are interested in learning.

Ein christlich-religiöses Verständnis des Lebens ist eng verbunden mit dem Bewusstsein der Grenzen eigener Möglichkeiten bzw. einer spezifischen Verarbeitung des Scheiterns am Vollkommenheitsideal. Dieses Wissen ist nicht nur eine Überzeugung, sondern es wird in der Gestalt vielfältiger Praktiken inkorporiert und verinnerlicht. Der Aufsatz entfaltet diesen Zusammenhang am Beispiel der protestantischen Bestattungskultur in Geschichte und Gegenwart.

A comprehensive reassessment of the concept of mimesis in the history of ancient Greek aesthetics and philosophy of art, with particular attention to Plato, Aristotle, Hellenistic philosophy, and neoplatonism. There is also a wide-ranging review of arguments pro and contra the idea of artistic mimesis from the Renaissance to modern literar theory. The book challenges standard accounts in numerous respects and builds a new dialectical model with which to make sense of the entire history of mimeticist thinking in aesthetics.

Aboutness has been studied from any number of angles. Brentano made it the defining feature of the mental. Phenomenologists try to pin down the aboutness-features of particular mental states. Materialists sometimes claim to have grounded aboutness in natural regularities. Attempts have even been made, in library science and information theory, to operationalize the notion. But it has played no real role in philosophical semantics. This is surprising; sentences have aboutness-properties if anything does. Aboutness is the first book to examine through (...) a philosophical lens the role of subject matter in meaning. A long-standing tradition sees meaning as truth-conditions, to be specified by listing the scenarios in which a sentence is true. Nothing is said about the principle of selection--about what in a scenario gets it onto the list. Subject matter is the missing link here. A sentence is true because of how matters stand where its subject matter is concerned. Stephen Yablo maintains that this is not just a feature of subject matter, but its essence. One indicates what a sentence is about by mapping out logical space according to its changing ways of being true or false. The notion of content that results--directed content--is brought to bear on a range of philosophical topics, including ontology, verisimilitude, knowledge, loose talk, assertive content, and philosophical methodology. Written by one of today's leading philosophers, Aboutness represents a major advance in semantics and the philosophy of language. (shrink)

Spaces, too, have a history. And history always takes place in spaces. But what do historians mean when they use the word "spaces"? And how can spaces be historically investigated? Susanne Rau provides a survey of the history of Western concepts of space, opens up interdisciplinary approaches to the phenomenon of space in fields ranging from physics and geography to philosophy and sociology, and explains how historical spatial analysis can be methodologically and conceptually conceived and carried out in practice. The (...) case studies presented in the book come from the fields of urban history, the history of trade, and global history including the history of cartography, but its analysis is equally relevant to other fields of inquiry. This book offers the first comprehensive introduction to the theory and methodology of historical spatial analysis. (shrink)

Classical Political Philosophy in Popular Discourse combines two scientific paradigms-classical political philosophy and contemporary, empirical sociology. The chief aim of this unique scientific project is to explore, operationalize, and reconstruct a political doctrine appearing in social discourse, exemplified by Polish society.

In Return to Reason, Stephen Toulmin argues that the potential for reason to improve our lives has been hampered by a serious imbalance in our pursuit of ...

Stephen Hetherington's prominent career within epistemology has been a series of distinctive, bold, varied and provocative arguments and ideas. Bringing together Hetherington's unique body of writing for the first time, this collection features previously published as well as new material that link his approaches to key issues including knowledge, justification, fallibility, scepticism and the Gettier Problem. Advancing our understanding of the systemic nature of Hetherington's thinking, Stephen Hetherington on Epistemology presents his distinctive perspective on some of philosophy's central (...) questions about knowledge - an inviting blend of forensic detail and 'big picture' proposals. (shrink)

La abstracción "literatura" -- Naturaleza y funciones de lo literario.

Defenders of pragmatic encroachment in epistemology (or what I call practicalism) need to address two main problems. First, the view seems to imply, absurdly, that knowledge can come and go quite easily—in particular, that it might come and go along with our variable practical interests. We can call this the stability problem. Second, there seems to be no fully satisfying way of explaining whose practical interests matter. We can call this the “whose stakes?” problem. I argue that both problems can (...) be addressed in roughly the same terms. More exactly, I argue that by first clarifying the whose stakes? problem an answer to the stability problem naturally falls out. (shrink)

Can hybridism about moral claims be made to work? I argue it can if we accept the conventional implicature approach developed in Barker (Analysis 2000). However, this kind of hybrid expressivism is only acceptable if we can make sense of conventional implicature, the kind of meaning carried by operators like ‘even’, ‘but’, etc. Conventional implictures are a form of pragmatic presupposition, which involves an unsaid mode of delivery of content. I argue that we can make sense of conventional implicatures, but (...) doing so requires we embrace a form of pure, non-hybrid expressivism. This is a cognitivist expressivism I have developed elsewhere. We need cognitivist expressivism to make sense of how we evaluate—judge as correct or incorrect—implicature-bearing sentences. Once we embraced the possibility of this pure expressivism, we might as well be pure expressivists about normative discourse too. I show how we can do that. The motivations for a specifically hybrid theory are dialectically undercut. (shrink)

Elizabeth Anscombe famously argued that "modern moral philosophy" centrally involved unsupported notions of obligation and culpability. Modern Moral Philosophy: From Grotius to Kant exhibits, for the first time, resources that modern moral philosophers had to respond to Anscombe's challenge, also enhancing our own philosophical grasp of morality and its foundations.

In this paper I elucidate various ways in which understanding can be seen as an excellence of the mind or intellectual virtue. Along the way, I take up the neglected issue of what it might mean to be an “understanding person”—by which I mean not a person who understands a number of things about the natural world, but a person who steers clear of things like judgmentalism in her evaluation of other people, and thus is better able to take up (...) different perspectives and view them with a sympathetic eye. Being an understanding person in this sense seems to be a character-level virtue that interestingly combines moral and epistemic elements; it also seems to be a virtue particularly needed in our age of deep political division, where it is commonly said that failures of mutual understanding are partly to blame for this problem. (shrink)

Keith Augustine’s critical evaluation of the essay contest sponsored by the Bigelow Institute of Consciousness Studies (BICS) is an interesting but problematic review. It mixes reasonable and detailed criticisms of the contest and many of the winning essays with a disappointing reliance on some of the most trite and superficial criticisms of parapsychological research. Ironically, Augustine criticizes the winning essays for using straw-man arguments and cherry-picked evidence even though many of his own arguments commit these same errors.

Many experimental philosophers are philosophers by training and professional affiliation, but some best work in experimental philosophy has been done by people who do not have advanced degrees in philosophy and do not teach in philosophy departments. This chapter explains that the experimental philosophy is the empirical investigation of philosophical intuitions, the factors that affect them, and the psychological and neurological mechanisms that underlie them. It explores what are philosophical intuitions, and why do experimental philosophers want to study them using (...) the methods of empirical science. The positive program in experimental philosophy shares the goal of the substantial part of traditional philosophy that is concerned with the analysis of important philosophical concepts. The negative program has implications for philosophical projects whose goal is conceptual analysis. There have been a number of responses to the challenge posed by experimental philosophy's negative program. The chapter also focuses on the expertise defense. (shrink)

The book's significance is two-fold: it argues for a new stage in the development of contemporary Confucian philosophy, and it demonstrates the value to Western ...

Los ensayos reunidos en este libro se proponen examinar, con la mirada dialogante, crítica y propositiva del filósofo atento, algunos de los más fascinantes y complejos escenarios en los que hoy se exhibe la condición del ser vivo y de la vida, ante la que el pensamiento humano se ve exigido a reflexionar cada vez más profundamente.

Why is there anything, rather than nothing at all? This question often serves as a debating tactic used by theists to attack naturalism. Many people apparently regard the question—couched in such stark, general terms—as too profound for natural science to answer. It is unanswerable by science, I argue, not because it’s profound or because science is superficial but because the question, as it stands, is ill-posed and hence has no answer in the first place. In any form in which it (...) is well-posed, it has an answer that naturalism can in principle provide. The question therefore gives the foes of naturalism none of the ammunition that many on both sides of the debate think it does. (shrink)