This study examines events at the conclusion of the 2006 stock option backdating scandal: the departures of C-level executives from firms implicated in backdating. The authors ask whether removing executives brings closure to the scandal, or if executive turnover creates greater uncertainty. Using a sample of 236 executive departures, the authors find that although overall market reaction to executive departures is negative, those departures involving a firm’s CEO or CFO ameliorate the market reaction. The authors also find that market reaction (...) worsens when the CEO “resigns,” versus being terminated, and when the firm involved has been previously identified as socially responsible. Results suggest that firms, by shaping who and how executives depart, may amplify or dampen the damage of existing scandalizing events. (shrink)

This thesis provides an account of acquaintance with abstract objects. The notion of acquaintance is integral to theorising on reference and singular thought, since it is generally taken to be the relation that must exist between a subject and an object, in order for the subject to refer to, and entertain singular thoughts about the object. The most common way of understanding acquaintance is as a form of causal connection. However, this implies a problem. We seem to be able to (...) refer and have singular thoughts about abstract objects. But given that abstract objects are causally inert, this would mean that we are unable to become acquainted with them. This problem shall be the focus of this thesis. I first argue that these traditional causal interpretations of acquaintance are lacking. Instead, I show that acquaintance is dependent to some degree on factors internal to the subject, namely the skills that they possess. From doctors to sommeliers to mathematicians (and possibly even philosophers!) – these subjects seem to succeed in becoming acquainted with certain objects precisely in virtue of their respective skills. Thus, building off from Evans’ The Varieties of Reference, I present a novel account of acquaintance, which I term as Skill-based Acquaintance (SBA). On SBA, a subject is said to be acquainted with an object when they possess discriminating knowledge of that object, gained through the use of their capacities and skills. The SBA account is applied to virtual (Ch.3), fictional (Ch.4), and mathematical objects (Ch.5), as well as God (Ch.6). SBA is successful in explaining how subjects can indeed become acquainted with these problematic categories of objects - some of which are abstract – thus being able to refer and entertain singular thoughts about them. Overall, then, SBA is shown to have greater explanatory power than competing accounts and should thus be preferred. (shrink)

This paper investigates the notion of ‘distributed cognition’—the idea that entities external to one’s organic brain participate in one’s overall cognitive functioning—and the challenges it poses to the notion of personhood. Related to this is also a consideration of the ever-increasing ways in which neuroprostheses replace and functionally replicate organic parts of the brain. However, the literature surrounding such issues has tended to take an almost exclusively physicalist approach. The common assumption is that, given that non-physicalist theories (chiefly, dualism, and (...) hylomorphism) postulate some form of immaterial ‘soul’, then they are immune from the challenges that these advances in cognitive science pose. The first aim of this paper, therefore, is to argue that this is not the case. The second aim of this paper is to attempt to elucidate a route available for the non-physicalists that will allow them to accept the notion of distributed cognition. By appealing to an Aristotelian framework, I propose that the non-physicalist can accept the notion of distributed cognition by appealing to the notion of ‘unitary life’ which I introduce, as well as to Aristotle’s dichotomy between active and passive mind. (shrink)

An Elementary Transition to Abstract Mathematics will help students move from introductory courses to those where rigor and proof play a much greater role. The text is organized into five basic parts: the first looks back on selected topics from pre-calculus and calculus, treating them more rigorously, and it covers various proof techniques; the second part covers induction, sets, functions, cardinality, complex numbers, permutations, and matrices; the third part introduces basic number theory including applications to cryptography; the fourth part introduces (...) key objects from abstract algebra; and the final part focuses on polynomials. Features: The material is presented in many short chapters, so that one concept at a time can be absorbed by the student. Two "looking back" chapters at the outset (pre-calculus and calculus) are designed to start the student's transition by working with familiar concepts. Many examples of every concept are given to make the material as concrete as possible and to emphasize the importance of searching for patterns. A conversational writing style is employed throughout in an effort to encourage active learning on the part of the student. (shrink)

Conceptual engineering is the method (or methods) via which we can assess and improve our concepts. Can conceptual engineering be usefully employed within analytic theology? Given that analytic theology and analytic philosophy effectively share the same philosophical toolkit then if conceptual engineering works well in philosophy then it ought to work well in analytic theology too. This will be our working hypothesis. To make good on this hypothesis, we first address two challenges. The first challenge makes conceptual engineering look to (...) be too inclusive; the second challenge makes it look to be too revolutionary (for analytic theology). To address these challenges, we propose a refined characterisation of conceptual engineering. We then turn to consider a number of case studies where analytic theology and conceptual engineering may fruitfully cooperate. These are: theological disagreements, inter-faith dialogue, meaning change, celibacy, AI, the name of God, and conceptual genealogy. (shrink)

We examine market reactions to the stock options backdating scandal in a slightly unusual way, but focusing on firms who were not perceived to have had a backdating concern, but were instead linked to firms who did have a backdating concern. These linkages can be found via board interlocks and the roles those directors perform. In addition we examine the linkages which occur from shared professional services firms, such as auditors and outside legal counsel. That these potential conduits are available (...) is not in question, but rather, do investors perceive the conduits are used to pass along information about backdating stock options? We then ask if affiliation with dominant audit and legal services firms ameliorates or exacerbates those investor market reactions. We find that firms linked to the scandalized firms also face negative reactions, which are worsened when they also are serviced by professional services firms who are themselves are also linked to the managerial practice. (shrink)

In the debate leading up to the EU referendum in the United Kingdom, the British politician Michael Gove declared that "people in this country have had enough of experts". In the 2016 Presidential campaign in the United States, Donald Trump waged a war against the very idea of expertise. Yet if you are worried about your child's behaviour, don't know which laptop to buy, or just want to get fit, the answer is easy: ask an expert. Where do we (...) draw the line? Why do we appear to know more and more collectively, yet less and less individually? Has expertise painted itself into a corner? Can we defend both science and common sense? In this engaging and much-needed book Jan Bransen explores these important questions and more. He argues that the rise of behavioural sciences has caused a sea change in the relationship between science and common sense. He shows how - as recently as the 1960s - common sense and science were allies in the battle against ignorance, but that since then populism and chauvinism have claimed common sense as their own. Bransen argues that common sense is a collection of interrelated skills that draw on both an automatic pilot and an investigative attitude where we ask ourselves the right questions. It is the very attitude of open-minded inquiry and questioning that Bransen believes we are at risk of losing in the face of an army of experts. Drawing on fascinating examples such as language and communication, money, the imaginary world of Endoxa, domestic violence, and quality of life, Don't be Fooled: A Philosophy of Common Sense is a brilliant and wry defence of a skill that is a vital part of being human. (shrink)

On taking power the coalition government embarked on what many commentators believe is a radical programme of public policy reform. Under Michael Gove, education policy has become totemic to those arguing that Britain?s classrooms are mired in academic mediocrity and behavioural failure. One policy response by the government has been to propose fast-tracking ex-armed services personnel into schools in England as teachers, especially in inner-city areas. This paper examines the educational and pedagogical merits of this proposal and the underlying (...) beliefs that underpin it. Based on a critical evaluation of the literature, it argues that rather than representing a genuinely radical and innovative attempt to tackle educational underachievement, the Troops to Teachers initiative is deeply reactionary. One, based on discredited pedagogical philosophies which fail to address what the educational community believes a ?good? education is, devalues teaching as a profession and ignores the socio-economic factors that primarily determine academic performance. (shrink)

The standard approach to treatment decision making for incapacitated patients often fails to provide treatment consistent with the patient’s preferences and values and places significant stress on surrogate decision makers. These shortcomings provide compelling reason to search for methods to improve current practice. Shared decision making between surrogates and clinicians has important advantages, but it does not provide a way to determine patients’ treatment preferences. Hence, shared decision making leaves families with the stressful challenge of identifying the patient’s preferred treatment (...) option. To address this concern, the present paper proposes to incorporate the use of a “Patient Preference Predictor” (PPP) into the shared decision-making process between surrogates and clinicians. A PPP would predict which treatment option a given incapacitated patient would most likely prefer, based on the individual’s characteristics and information on what treatment preferences are correlated with these characteristics. Use of a PPP is likely to increase the chances that incapacitated patients are treated consistent with their preferences and values and might reduce the stress and burden on their surrogates. Including a PPP in the shared decision-making process therefore has the potential to realize important ethical goals for making treatment decisions for incapacitated patients. The present paper justifies this approach on conceptual and normative grounds. (shrink)

This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...) the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances. (shrink)

With the past and future tense propositional operators in its syntax, a formal logical system for sortal quantifiers, sortal identity and (second order) quantification over sortal concepts is formulated. A completeness proof for the system is constructed and its absolute consistency proved. The completeness proof is given relative to a notion of logical validity provided by an intensional semantic system, which assumes an approach to sortals from a modern form of conceptualism.

Work in the setting of the recursively enumerable sets and their Turing degrees. A set X is low if X', its Turning jump, is recursive in $\varnothing'$ and high if X' computes $\varnothing''$ . Attempting to find a property between being low and being recursive, Bickford and Mills produced the following definition. W is deep, if for each recursively enumerable set A, the jump of $A \bigoplus W$ is recursive in the jump of A. We prove that there are no (...) deep degrees other than the recursive one. Given a set W, we enumerate a set A and approximate its jump. The construction of A is governed by strategies, indexed by the Turning functionals Φ. Simplifying the situation, a typical strategy converts a failure to recursively compute W into a constraint on the enumeration of A, so that $(W \bigoplus A)'$ is forced to disagree with Φ(-; A'). The conversion has some ambiguity; in particular, A cannot be found uniformly from W. We also show that there is a "moderately" deep degree: There is a low nonzero degree whose join with any other low degree is not high. (shrink)

Descriptive encyclopaedia of Indic philosophy.