This study expands the application of deonance theory into organizations’ upper echelons by examining how CEOs imprinted with a sense of duty can influence managerial decision-making. We hypothesize an imprint of bounded autonomy, an ought-force that constrains their decision-making and understanding of behavioral freedom, influences duty-bound CEOs to self-report errors in past financial reporting. We test deonance theory propositions of instrumentality for behavioral expansion, namely loss avoidance and gain attainment, related to institutional ownership concentration and CEO equity ownership. We use (...) CEOs that are graduates of U.S. service academies as a proxy for duty-bound executives and find firms they lead are more likely to issue a financial restatement to correct a previous reporting error. This finding is robust to alternate explanations such as being error-prone, earnings management, auditor oversight, and risk behaviors. We also find evidence that deonance may be subject to behavioral expansion. The likelihood of issuing a restatement decreases as institutional ownership concentration and CEO equity ownership increases. This study shows imprinted deonance within the C-suite influences important organizational outcomes. (shrink)

Corporate governance scholarship focuses on executive malfeasance, specifically its antecedents and consequences. Academic efforts primarily focus on prevention while practitioners are often left to hold firms and executives (including directors) accountable through a variety of sanctions. Even so, executive malfea­sance still occurs even in the face of the vast resources used to monitor, control, and penalize firms and executives. In this paper, we posit equity markets do not adequately penalize firms for inaccurate earnings reports. Using a sample of 129 firms (...) identified by the U.S. General Accounting Office for reporting fraudulent earnings in 10K filings, we found support for our assertion. Consequently, the one party who may benefit but escape accountability is firm shareholders. Moreover, we find little empirical evidence that the subset of firms sanctioned by the SEC is penalized more heavily than the full sample by markets at the time they report and correct their 10K filings. Our results raise serious questions whether such mana­gerial opportunism can be eradicated given the apparent lack of consequences in equity markets for investors. We also question whether the SEC is able to discern between fraud and error in financial reporting and its implications. (shrink)

ABSTRACT:Corporate governance scholarship focuses on executive malfeasance, specifically its antecedents and consequences. Academic efforts primarily focus on prevention while practitioners are often left to hold firms and executives (including directors) accountable through a variety of sanctions. Even so, executive malfeasance still occurs even in the face of the vast resources used to monitor, control, and penalize firms and executives. In this paper, we posit equity markets do not adequately penalize firms for inaccurate earnings reports. Using a sample of 129 firms (...) identified by the U.S. General Accounting Office for reporting fraudulent earnings in 10K filings, we found support for our assertion. Consequently, the one party who may benefit but escape accountability is firm shareholders. Moreover, we find little empirical evidence that the subset of firms sanctioned by the SEC is penalized more heavily than the full sample by markets at the time they report and correct their 10K filings. Our results raise serious questions whether such managerial opportunism can be eradicated given the apparent lack of consequences in equity markets for investors. We also question whether the SEC is able to discern between fraud and error in financial reporting and its implications. (shrink)

Corporate governance scholarship focuses on executive malfeasance, specifically its antecedents and consequences. Academic efforts primarily focus on prevention while practitioners are often left to hold firms and executives (including directors) accountable through a variety of sanctions. Even so, executive malfea­sance still occurs even in the face of the vast resources used to monitor, control, and penalize firms and executives. In this paper, we posit equity markets do not adequately penalize firms for inaccurate earnings reports. Using a sample of 129 firms (...) identified by the U.S. General Accounting Office for reporting fraudulent earnings in 10K filings, we found support for our assertion. Consequently, the one party who may benefit but escape accountability is firm shareholders. Moreover, we find little empirical evidence that the subset of firms sanctioned by the SEC is penalized more heavily than the full sample by markets at the time they report and correct their 10K filings. Our results raise serious questions whether such mana­gerial opportunism can be eradicated given the apparent lack of consequences in equity markets for investors. We also question whether the SEC is able to discern between fraud and error in financial reporting and its implications. (shrink)

The purpose of this text is to draw attention to eight forgotten heroes: William C. Bagley, Charles DeGarmo, David Felmley, William Torrey Harris, Isaac L. Kandel, Charles McMurry, William C. Ruediger, and Edward Austin Sheldon. They have been marginalized from our profession, and drawing upon their legacy is the best hope for restoring the profession of teaching today. This work also includes a chapter at the end of the book entitled "John Dewey's Forgotten Essays." The audience for this book includes: (...) 1) classroom teachers, 2) school administrators, 3) teacher educators, 4) deans and other university administrators, 5) college and university presidents, 6) legislators, 7) historians of education, 8) curriculum specialists, 9) specialists in teacher training, and 10) the general public. (shrink)

Following a proposal of Humberstone, this paper studies a semantics for modal logic based on partial “possibilities” rather than total “worlds.” There are a number of reasons, philosophical and mathematical, to find this alternative semantics attractive. Here we focus on the construction of possibility models with a finitary flavor. Our main completeness result shows that for a number of standard modal logics, we can build a canonical possibility model, wherein every logically consistent formula is satisfied, by simply taking each individual (...) finite formula (modulo equivalence) to be a possibility, rather than each infinite maximally consistent set of formulas as in the usual canonical world models. Constructing these locally finite canonical models involves solving a problem in general modal logic of independent interest, related to the study of adjoint pairs of modal operators: for a given modal logic L, can we find for every formula φ a formula f(φ) such that for every formula ψ, φ → []ψ is provable in L if and only if f(φ) → ψ is provable in L? We answer this question for a number of standard modal logics, using model-theoretic arguments with world semantics. This second main result allows us to build for each logic a canonical possibility model out of the lattice of formulas related by provable implication in the logic. (shrink)

Following a proposal of Humberstone, this paper studies a semantics for modal logic based on partial “possibilities” rather than total “worlds.” There are a number of reasons, philosophical and mathematical, to find this alternative semantics attractive. Here we focus on the construction of possibility models with a finitary flavor. Our main completeness result shows that for a number of standard modal logics, we can build a canonical possibility model, wherein every logically consistent formula is satisfied, by simply taking each individual (...) finite formula (modulo equivalence) to be a possibility, rather than each infinite maximally consistent set of formulas as in the usual canonical world models. Constructing these locally finite canonical models involves solving a problem in general modal logic of independent interest, related to the study of adjoint pairs of modal operators: for a given modal logic L, can we find for every formula phi a formula f(phi) such that for every formula psi, phi -> BOX psi is provable in L if and only if f(phi) -> psi is provable in L? We answer this question for a number of standard modal logics, using model-theoretic arguments with world semantics. This second main result allows us to build for each logic a canonical possibility model out of the lattice of formulas related by provable implication in the logic. (shrink)

In two of the earliest papers on extending modal logic with propositional quantifiers, R. A. Bull and K. Fine studied a modal logic S5Π extending S5 with axioms and rules for propositional quantification. Surprisingly, there seems to have been no proof in the literature of the completeness of S5Π with respect to its most natural algebraic semantics, with propositional quantifiers interpreted by meets and joins over all elements in a complete Boolean algebra. In this note, we give such a proof. (...) This result raises the question: For which normal modal logics L can one axiomatize the quantified propositional modal logic determined by the complete modal algebras for L? (shrink)

Kenya has one of the highest remaining concentrations of tropical savanna wildlife in the world. It has been recognised by the state and international community as a 'unique world heritage' which should be preserved for posterity. However, the wildlife conservation efforts of the Kenya government confront complex and often persistent social and ecological problems, including land-use conflicts between the local people and wildlife, local people's suspicions and hostilities toward state policies of wildlife conservation, and accelerated destruction of wildlife habitats. This (...) essay uses a political -ecological framework in the analysis of the social factors of wildlife conservation in Kenya. It postulates that the overriding socioeconomic issue impacting wildlife conservation in Kenya is underdevelopment. The problem of underdevelopment is manifested in forms of increasing levels of poverty, famine and malnutrition. The long term survival of Kenya 's wildlife depends on social and ecological solutions to the problems of underdevelopment. (shrink)

In an age of enlightenment, Wesley made the plain teachings of the Bible the foundation of the Christian faith and judged insufficient any Christian experience whose content was not founded in Scripture.

John Wesley explained the existence of evil in moral rather than metaphysical terms. His understanding of the fall was fairly typical of western theology and he also enthusiastically embraced a version of the felix culpa theme as essential for theodicy. Unlike many influential western theologians, he also relied heavily on libertarian freedom to account for evil. His most striking proposal for theodicy involves his eschatalogical vision of the future in which he believed the entire world living then will be (...) converted. I argue that his theodicy is implicitly universalist, especially in its eschatalogical speculations, and show that this is in tension with his strong libertariancommitments. (shrink)

Numerous philosophers, among them Carl G. Hempel and Wesley C. Salmon, have attempted to explicate the notion of explanatory relevance in terms of the statistical relevance of various properties of an individual to the explanandum property itself (or what is here called narrow statistical relevance). This approach seems plausible if one assumes that to explain an occurrence is to show that it was to be expected or to exhibit its degree of expectability and the factors which influence its expectability. (...) But considerations of narrow statistical relevance do not provide an adequate basis for explanatory classification, and the aforementioned views of explanation are accordingly mistaken. Explanatory classification must provide at least a partial account of the nature of a thing, and such an account will generally go beyond what is required as a basis for correct expectation. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Buddhist-Christian Studies 24.1 (2004) 241-243 [Access article in PDF] International Conference on Religion and Globalization Ruben Habito Perkins School of Theology The International Conference on Religion and Globalization, with over two hundred participants from thirty-one countries, was hosted by Payap University and its Institute for the Study of Religion and Culture in Chiang Mai, Thailand, from 27 July to 2 August 2003, with the Society for Buddhist-Christian Studies among (...) the several cosponsoring organizations. Other sponsoring and cosponsoring organizations included the United Board for Christian Higher Education in Asia, the International Network of Engaged Buddhists, the Christian Conference of Asia, and the Museum of World Religions. Prof. John Butt, convener of the conference and director of the Institute for the Study of Religion and Culture, with other officials of Payap University, welcomed the delegates at the opening ceremonies on 27 July in a program that included musical and cultural presentations from the riches of the northern Thai heritage.Plenary speakers included Dharma Master Hsin Tao, founder of the Museum of World Religions based in Taipei, Taiwan, who spoke on "Education for Interreligious Understanding in a Global Age." Donald Swearer, of Swarthmore College and Harvard University, spoke on "Religious Identity and Globalization," with a provocative subtitle: "Would Jesus, Buddha, or Mohammed Drive an SUV?" He addressed sociological aspects of religious living in a globalized age, with particular reference to Thai society. Phra Paisan Wisalo, a noted Thai forest monk and ecological activist, spoke on the "Reform of the Thai Sangha in the Light of Global Realities." Dr. Wesley Ariarajah, a Methodist theologian from Sri Lanka who has worked for many years with the World Council of Churches, spoke on "Religious Diversity and Interfaith Relations in a Global Age."The Venerable Dhammananda (formerly known as Dr. Chatsumarn Kabilsingh) was scheduled to give a plenary address on "Women's Experience in Theravada Buddhism," but could not attend due to the untimely death of her beloved mother, the Ven.Voramai Kabilsingh, one of the pioneering twentieth-century bhiksuni s in Thailand. Mae Chee Vimuttiya delivered an address titled "The Tripitaka Answer to the Extremes in the Modern World." Episcopal Bishop John Shelby Spong (ret.) presented an address titled "Transcending the Limits of Religion in Search of the Wonder [End Page 241] of God," and spoke of challenges to Christian faith and life in a postmodern society. Muslim scholar and activist Chandra Muzaffar described the challenges to and prospects for the religions in the wake of the globalizing process in a plenary address titled "Religion and Society in a Global Age." Dr. Muzaffar's presentation succeeded in highlighting key issues faced by those sincerely looking for ways in which religious traditions and communities can contribute to global healing, rather than continue to be part of the problem that divides the human family. Michael von Brueck gave the final plenary address, titled "An Ethics of Justice in a Cross-Cultural Context," suggesting pathways for a hopeful future.In addition to the plenary addresses, there were twelve plenary panels covering various topics. These included "Education for Global Awareness," chaired by Ruben Habito; "Religion and Media in a Global Age," chaired by Louis Gabaude; "Interfaith Dialogue in a Global Age: Personal Testimonies," chaired by Donald Swearer with members from the Interreligious Group for Theological Encounters, better known as the Cobb-Abe group; "Religion and the Globalization of War," chaired by Nancy Martin; "The Shadow of Religion: Killing People and Making Peace," chaired by John Butt; "Women and Spirituality," chaired by Roshan Dhunjibhoy; "The Transformation of Religious Traditions through Global Interreligious Encounter," chaired by JosephRunzo;"Islam,Social Justice,andGlobalization," chairedby Chandra Muzaffar; "Pluralism, Human Rights, and Buddhism," chaired by Michael von Brueck; "Students of Subaltern and Superpower States: Intercultural Communicative Competence via Information Technology," chaired by Daniel Wessner; "Globalization and ReligiousVocation," chaired by Herbert Swanson; and "Contemporary Exemplars of Interreligious Bridge-Building: Thomas Merton and Bede Griffiths," chaired by Douglas Conlan. In addition to the plenary sessions, individual paper sessions were held in three concurrent groups, with more than sixty topics presented by scholars and religious leaders throughout the entire... (shrink)

https://revistes.uab.cat/enrahonar/article/view/v37-galavotti.

Wesley Salmon is renowned for his seminal contributions to the philosophy of science. He has powerfully and permanently shaped discussion of such issues as lawlike and probabilistic explanation and the interrelation of explanatory notions to causal notions. This unique volume brings together twenty-six of his essays on subjects related to causality and explanation, written over the period 1971-1995. Six of the essays have never been published before and many others have only appeared in obscure venues. The volume includes a (...) section of accessible introductory pieces, as well as more advanced and technical pieces, and will make essential work in the philosophy of science readily available to both scholars and students. (shrink)

While much of semantic theorizing is based on intuitions about logical phenomena associated with linguistic constructions—phenomena such as consistency and entailment—it is rare to see axiomatic treatments of linguistic fragments. Given a fragment interpreted in some class of formally specified models, it is often possible to ask for a characterization of the reasoning patterns validated by the class of models. Axiomatizations provide such a characterization, often in a perspicuous and efficient manner. In this paper, we highlight some of the benefits (...) of providing axiomatizations for the purpose of semantic theorizing. We illustrate some of these benefits using three examples from the study of modality. (shrink)

Bibliography of works in experimental philosophy.

Approximation involves representing things in ways that might be close to the truth but are nevertheless false. Given the widespread reliance on approximations in science and everyday life, here we ask whether it is conceptually possible for false approximations to qualify as knowledge. According to the factivity account, it is impossible to know false approximations, because knowledge requires truth. According to the representational adequacy account, it is possible to know false approximations, if they are close enough to the truth for (...) present purposes. In this paper, we adopt an experimental methodology to begin testing these two theories. When an agent provides a false and practically inadequate answer, both theories predict that people will deny knowledge. But the theories disagree about an agent who provides a false but practically adequate answer: the factivity hypothesis again predicts knowledge denial, whereas the representational adequacy hypothesis predicts knowledge attribution. Across two experiments, our principal finding was that people tended to attribute knowledge for false but practically adequate answers, which supports the representational adequacy account. We propose an interpretation of existing findings that preserves a conceptual link between knowledge and truth. According to this proposal, truth is not necessary for knowledge, but it is a feature of prototypical knowledge. (shrink)

The philosophical theory of scientific explanation proposed here involves a radically new treatment of causality that accords with the pervasively statistical character of contemporary science. Wesley C. Salmon describes three fundamental conceptions of scientific explanation--the epistemic, modal, and ontic. He argues that the prevailing view is untenable and that the modal conception is scientifically out-dated. Significantly revising aspects of his earlier work, he defends a causal/mechanical theory that is a version of the ontic conception. Professor Salmon's theory furnishes a (...) robust argument for scientific realism akin to the argument that convinced twentieth-century physical scientists of the existence of atoms and molecules. To do justice to such notions as irreducibly statistical laws and statistical explanation, he offers a novel account of physical randomness. The transition from the "reviewed view" of scientific explanation to the causal/mechanical model requires fundamental rethinking of basic explanatory concepts. (shrink)

It is widely accepted in epistemology that knowledge is factive, meaning that only truths can be known. We argue that this theory creates a skeptical challenge: because many of our beliefs are only approximately true, and therefore false, they do not count as knowledge. We consider several responses to this challenge and propose a new one. We propose easing the truth requirement on knowledge to allow approximately true, practically adequate representations to count as knowledge. In addition to addressing the skeptical (...) challenge, this view also coheres with several previous theoretical proposals in epistemology. (shrink)

Nearly all philosophers agree that only true things can be known. But does this principle reflect actual patterns of ordinary usage? Several examples in ordinary language seem to show that ‘know’ is literally used non-factively. By contrast, this paper reports five experiments utilizing explicit paraphrasing tasks, which suggest that non-factive uses are actually not literal. Instead, they are better explained by a phenomenon known as protagonist projection. It is argued that armchair philosophical orthodoxy regarding the truth requirement for knowledge withstands (...) current empirical scrutiny. (shrink)

1. 1735-1738 -- 2. 1738-1743 -- 3. 1743-1754 -- 4. 1755-1765 -- 5. 1765-1775 -- 6. 1776-1786 -- 7. 1787-91.

In recent years, there has been much concern expressed about the under-representation of women in academic philosophy. Our goal in this paper is to call attention to a cluster of phenomena that may be contributing to this gender gap. The findings we review indicate that when women and men with little or no philosophical training are presented with standard philosophical thought experiments, in many cases their intuitions about these cases are significantly different. In section 1 we review some of the (...) data on the under-representation of women in academic philosophy. In section 2 we explain how we use the term 'intuition,' and offer a brief account of how intuitions are invoked in philosophical argument and philosophical theory building. In the third section we set out the evidence for gender differences in philosophical intuition and mention some evidence about gender differences in decisions and behaviors that are (or should be) of considerable interest to philosophers. In the fourth section, our focus changes from facts to hypotheses. In that section we explain how differences in philosophical intuition might be an important part of the explanation for the gender gap in philosophy. The fifth section is a brief conclusion. (shrink)

Experimental philosophers have empirically challenged the connection between intuition and philosophical expertise. This paper reviews these challenges alongside other research findings in cognitive science on expert performance and argues for three claims. First, evidence taken to challenge philosophical expertise may also be explained by the well-researched failures and limitations of genuine expertise. Second, studying the failures and limitations of experts across many fields provides a promising research program upon which to base a new model of philosophical expertise. Third, a model (...) of philosophical expertise based on the limitations of genuine experts may suggest a series of constraints on the reliability of professional philosophical intuition. Even when the experts all agree, they may well be mistaken. — Bertrand Russell, On the Value of Scepticism. (shrink)

It is often thought that judgments about what we ought to do are limited by judgments about what we can do, or that “ought implies can.” We conducted eight experiments to test the link between a range of moral requirements and abilities in ordinary moral evaluations. Moral obligations were repeatedly attributed in tandem with inability, regardless of the type (Experiments 1–3), temporal duration (Experiment 5), or scope (Experiment 6) of inability. This pattern was consistently observed using a variety of moral (...) vocabulary to probe moral judgments and was insensitive to different levels of seriousness for the consequences of inaction (Experiment 4). Judgments about moral obligation were no different for individuals who can or cannot perform physical actions, and these judgments differed from evaluations of a non-moral obligation (Experiment 7). Together these results demonstrate that commonsense morality rejects the “ought implies can” principle for moral requirements, and that judgments about moral obligation are made independently of considerations about ability. By contrast, judgments of blame were highly sensitive to considerations about ability (Experiment 8), which suggests that commonsense morality might accept a “blame implies can” principle. (shrink)

This chapter addresses the issue of the underrepresentation of women in philosophy by presenting an account regarding gender differences in philosophical institutions. It begins with an analysis of data on the gender gap in academic philosophy; followed by a discussion about the term “intuition,”as well as the tendency to appeal to intuitions during philosophical arguments. It then presents empirical data about gender differences derived from a series of experiments such as a Gettier-style case study of Christina Starmans and Ori Friedman, (...) a philosophical thought experiment of Geoffrey Holtzman, and one of David Pizarro about moral responsibility and causal deviance, among others; one hypothesis derived from these studies pertains to the distinct differences between women and mens' intuitions regarding philosophy, with the instructors deciding that the mens' are more correct. (shrink)

One recent trend in contemporary epistemology is to study the way in which the concept of knowledge is actually applied in everyday settings. This approach has inspired an exciting new spirit of collaboration between experimental philosophers and traditional epistemologists, who have begun using the techniques of the social sciences to investigate the factors that influence ordinary judgments about knowledge attribution. This paper provides an overview of some of the results these researchers have uncovered, suggesting that in addition to traditionally considered (...) factors like evidence and justification, a number of important non-truth-conducive factors play significant roles in determining when people ascribe knowledge. The present review focuses on four non-traditional factors: pragmatic load (in relation to contextualism and interest-relative invariantism), moral judgment, performance errors, and demographic variation. (shrink)