Accountants preparing information are in a position to manipulate the view of economic reality presented in such information to interested parties. These manipulations can be regarded as morally reprehensible because they are not fair to users, they involve in an unjust exercise of power, and they tend to weaken the authority of accounting regulators. This paper develops a model for detecting earnings manipulators using financial statements’ ratios in a sample of Spanish listed companies. Our results provide evidence that accounting data (...) can be extremely useful in detecting manipulators. This approach can be used by a large category of users of accounting information among which we can cite stock exchange supervisors or investing professionals. (shrink)

... Let me start my investigation by taking a brief look at the way in which self-awareness is expressed linguistically, as in the sentences "I am tired" or ...

It is commonly believed that Edmund Husserl (1859-1938), well known as the founder of phenomenology and as the teacher of Heidegger, was unable to free himself from the framework of a classical metaphysics of subjectivity. Supposedly, he never abandoned the view that the world and the Other are constituted by a pure transcendental subject, and his thinking in consequence remains Cartesian, idealistic, and solipsistic. The continuing publication of Husserl’s manuscripts has made it necessary to revise such an interpretation. Drawing upon (...) both Husserl’s published works and posthumous material, Husserl’s Phenomenology incorporates the results of the most recent Husserl research. It is divided into three parts, roughly following the chronological development of Husserl’s thought, from his early analyses of logic and intentionality, through his mature transcendental-philosophical analyses of reduction and constitution, to his late analyses of intersubjectivity and lifeworld. It can consequently serve as a concise and updated introduction to his thinking. (shrink)

Drawing on philosophy, neuroscience, and artificial intelligence, Simple Minds explores the construction of the mind from the matter of the brain.

The alleged for-me-ness or mineness of conscious experience has been the topic of considerable debate in recent phenomenology and philosophy of mind. By considering a series of objections to the notion of for-me-ness, or to a properly robust construal of it, this paper attempts to clarify to what the notion is committed and to what it is not committed. This exercise results in the emergence of a relatively determinate and textured portrayal of for-me-ness as the authors conceive of it.

The idea that there are some facts that call for explanation serves as an unexamined premise in influential arguments for the inexistence of moral or mathematical facts and for the existence of a god and of other universes. This book is the first to offer a comprehensive and critical treatment of this idea. It argues that calling for explanation is a sometimes-misleading figure of speech rather than a fundamental property of facts.

The argument from retraction (the speech act of “taking back” a previous speech act) has been one of the favorite arguments used by relativists about a variety of natural language expressions (predicates of taste, epistemic modals, moral and aesthetic claims etc.) in support of their view. The main consideration offered is that relativism can, while rival views cannot, account for this phenomenon. For some of those leading the charge, retraction is, in fact, mandatory: a norm of retraction makes it obligatory (...) for an agent to retract a previously unretracted assertion whenever what has been asserted is shown to be currently false. This norm, it is contended, distinguishes (radical) relativism from other views on the market. Recently, several considerations—both from the armchair and based on empirical studies—have been offered to undercut the support retraction has been taken to provide for relativism. In this paper, I engage with both types of considerations and lay out two strategies the radical relativist can follow: weakening the force of the retraction norm and restricting it to certain conditions. I explore how much of the recalcitrant data can be accounted for by each strategy, and show that the best route for the relativist is to adopt a flexible version of the view. Finally, I address the objection from ad-hocness in relation to the flexibility envisaged and put forward a principle based on the notion of the importance of the context of the assertor in a given context of assessment that underlies flexibility. (shrink)

ABSTRACT In this paper, I present data involving the use of the Romanian slur ‘țigan’, consideration of which leads to the postulation of a sui-generis, irreducible type of use of slurs. This type of use is potentially problematic for extant theories of slurs. In addition, together with other well-established uses, it shows that there is more variation in the use of slurs than previously acknowledged. I explain this variation by construing slurs as polysemous. To implement this idea, I appeal to (...) a rich-lexicon account of polysemy. I show how such a theory can be applied to slurs and discuss several important issues that arise. (shrink)

Preface Part One Buddhism and Phenomenology Ch.1Buddhism and Phenomenology Ch.2 Husserl and Merleau-Ponty Part Two The Four Basic Buddhist Models in India Introduction Ch.3 Model One: The Five Skandhas Ch.4 Model Two: Pratitya-samutpada Ch.5 Model Three: Tridhatu Ch.6 Model Four: Sila-Samadhi-Prajna Ch.7 Asamjni-samapatti and Nirodha-samapatti Ch.8 Summary of the Four Models Part Three Karma, Meditation, and Epistemology Ch.9 Karma Ch.10 Madhyamikan Issues Ch.11 The Privilaging of Prajna-paramita Part Four Trimsika and Translations Ch.12 Texts and Translations Part Five The Ch’eng Wei-Shih (...) Lun and the Problem of Psychosophical Closure: Yogacara in China Ch.13 Ch.14 Seven Trajectories Ch.15 The Legend of the Transmission of the Ch’eng Wei-Shih Lun Ch.16 Alterity: Parinama Ch.17 Why Consciousness in Not Empty Ch.18 On Rupa Ch.19 Externality Ch.20 The Four Conditions Ch.21 Mirror Knowing: Soteric Alterations Ch.22 Language, Avijnapti-Rupa and Vijnapti-Rupa Ch.23 Is What is Ultimately Real Itself Ultimately Real? Conclusions Appendices Bibliography Index. (shrink)

The contemporary debate on collective intentionality in analytic philosophy has lasted several decades, but questions concerning the nature of ‘we’ and the relation between the individual and the community are obviously far older. We can find a particularly rich discussion in early phenomenology. Indeed, while starting out with an interest in the individual mind, phenomenologists began their exploration of dyadic forms of interpersonal relations shortly before the start of World War I and were already deeply engaged in extensive analyses of (...) collective forms of intentionality a few years later. A distinctive feature of the phenomenological contribution was its exploration of the relation between the first- and second-person singular and the first-person plural perspectives. How are I, you, and we intertwined? The aim of this paper is to present some core insights from this early debate. (shrink)

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This the tenth volume in the Vancouver Studies in Cogntive Science series. It concerns metarepresentation: the construction and use of representations that represent other representations. Metarepresentations are ubiquitous among human beings, whenever we think or talk about mental states or linguistic acts, or theorize about the mind or language. It is crucial to the unconscious process we use to divine the mental states of others, and ultimately to any workable theory of the mind. This volume collects previously unpublished studies on (...) the subject by an interdisciplinary group of contributors, including: Daniel Dennett, Alvin Goldman, Keith Lehrer, Leda Cosmides and John Tooby. (shrink)

Some medical services have long generated deep moral controversy within the medical profession as well as in broader society and have led to conscientious refusals by some physicians to provide those services to their patients. More recently, pharmacists in a number of states have refused on grounds of conscience to fill legal prescriptions for their customers. This paper assesses these controversies. First, I offer a brief account of the basis and limits of the claim to be free to act on (...) one’s conscience. Second, I sketch an account of the basis of the medical and pharmacy professions’ responsibilities and the process by which they are specified and change over time. Third, I then set out and defend what I call the “conventional compromise” as a reasonable accommodation to conflicts between these professions’ responsibilities and the moral integrity of their individual members. Finally, I take up and reject the complicity objection to the conventional compromise. Put together, this provides my answer to the question posed in the title of my paper: “Conscientious refusal by physicians and pharmacists: who is obligated to do what, and why?”. (shrink)

Our main aim in this paper is to show that constructing an adequate theory of communication involves going beyond Grice’s notion of speaker’s meaning. After considering some of the difficulties raised by Grice’s three-clause definition of speaker’s meaning, we argue that the characterisation of ostensive communication introduced in relevance theory can provide a conceptually unified explanation of a much wider range of communicative acts than Grice was concerned with, including cases of both ‘showing that’ and ‘telling that’, and with both (...) determinate and indeterminate import. (shrink)

Since its inception, phenomenological philosophy has exerted an influence on empirical science. But what is the best way to practice, use and apply phenomenology in a non‐philosophical context? How deeply rooted in phenomenological philosophy must qualitative research be in order to qualify as phenomenological? How many of the core commitments of phenomenology must it accept? In the following contribution, I will take a closer look at Max van Manen's work. I will argue that van Manen's understanding of and presentation of (...) phenomenology is quite problematic and that his book Phenomenology of Practice rather than amounting to a clear and accessible presentation of the phenomenological method that would make it do‐able to researchers who are not themselves professional philosophers is in fact both abstruse and excessively complicated. I will then turn to nursing, and by taking that as my example, outline a better way to apply and practice phenomenology. (shrink)

Phenomenology has recently come under attack from proponents of speculative realism. In this paper, I present and assess the criticism, and argue that it is either superficial and simplistic or lacks novelty.

Many accounts of collective intentionality target rather sophisticated types of cooperative activities, i.e., activities with complex goals that require prior planning and various coordinating and organizing roles. But although joint action is of obvious importance, an investigation of collective intentionality should not merely focus on the question of how we can share agentive intentions. We can act and do things together, but it is not obvious that the awe felt and shared by a group of Egyptologists when they gain entry (...) to a newly discovered pharaonic tomb can or should be analyzed in the same way as, say, a heist that a group of criminals carefully plan and execute together. The aim of the article is to better understand the kind of emotional sharing that can occur between two individuals who are perceptually co-present. Does the sharing involve a kind of phenomenal fusion? Is it a matter of sharing one and the same token experience? It will be argued that both of these recent suggestions must be rejected as misleading in favor of an account that sees emotional sharing as a form of emotional integration that involves constitutively interdependent processes of empathy, second-personal address, and identification. (shrink)

In recent years, the social dimensions of selfhood have been discussed widely. Can you be a self on your own or only together with others? Is selfhood a built-in feature of experience or rather socially constructed? Does a strong emphasis on the first-personal character of consciousness prohibit a satisfactory account of intersubjectivity or is the former rather a necessary requirement for the latter? These questions are explored in the following contribution.

Several authors believe that there are certain facts that are striking and cry out for explanation—for instance, a coin that is tossed many times and lands in the alternating sequence HTHTHTHTHTHT…. According to this view, we have prima facie reason to believe that such facts are not the result of chance. I call this view the striking principle. Based on this principle, some have argued for far-reaching conclusions, such as that our universe was created by intelligent design, that there are (...) many universes other than the one we inhabit, and that there are no mathematical or normative facts. Appealing as the view may initially seem, I argue that we lack sufficient reason to accept it. (shrink)

Reviews the history of teaching in the United States over three hundred years, and describes aspects of recruitment, organization, and logic particular to the profession.

In this short paper I survey recent contextualist answers to the challenge from disagreement raised by contemporary relativists. After making the challenge vivid by means of a working example, I specify the notion of disagreement lying at the heart of the challenge. The answers are grouped in three categories, the first characterized by rejecting the intuition of disagreement in certain cases, the second by conceiving disagreement as a clash of non-cognitive attitudes and the third by relegating disagreement at the pragmatic (...) level. For each category I present several important variants and raise some (general) criticisms. The paper is meant to offer a quick introduction to the current contextualist literature on disagreement and thus a useful tool for further research. (shrink)

Do carbon-offsetting schemes morally offset emissions? The moral equivalence thesis is the claim that the combination of emitting greenhouse gasses and offsetting those emissions is morally equivalent to not emitting at all. This thesis implies that in response to climate change, we need not make any lifestyle changes to reduce our emissions as long as we offset them. An influential argument in favor of this thesis is premised on two claims, one empirical and the other normative: (1) When you emit (...) + offset, the net result is the same as that of not emitting. (2) With emissions, the net result is what matters morally. I argue against both premises. The net result of emitting + offsetting is never equivalent to that of not emitting, and even if it were equivalent, the net result is not the only thing that matters morally. My conclusion is that although we should offset our emissions, avoiding emissions is morally preferable. This conclusion supports a stronger claim: that carbon offsets cannot relieve us of our duty to make significant lifestyle changes so as to reduce emissions and thus lesson our contribution to the harms of climate change. (shrink)

This book argues that political libertarianism can be grounded in widely shared, everyday moral beliefs--particularly in strictures against shifting our burdens onto others. It also seeks to connect these philosophical arguments with related work in economics, history, and politics for a wide-ranging discussion of political economy.

In this chapter, we focus on the debate over publicly maintained racist monuments as it manifests in the mid-2010s Anglosphere, primarily in the United States and South Africa. After pointing to some representative examples of racist monuments, we discuss ways a monument can be thought racist and neutrally categorize removalist and preservationist arguments heard in the monument debate. We suggest that both extremist and moderate removalist goals are likely to be self-defeating and that when concerns of civic sustainability are put (...) on moral par with those of fairness and justice, something like a Mandela-era preservationist policy is best: one which removes the most offensive of the minor racist monuments, but which focuses on closing the monumentary gap between peoples and reframing existing racist monuments. (shrink)

Over the last thirty years there have been a number of attempts to analyse the distinction between intrinsic and extrinsic properties in terms of the facts about naturalness. This article discusses the three most influential of these attempts, each of which involve David Lewis. These are Lewis's 1983 analysis, his 1986 analysis, and his joint 1998 analysis with Rae Langton.

This article challenges the consensus that silences about mental disorders are there to be broken. While silence in mental disorders can be painful, even deadly, the consensus rests on an oversimplified understanding of silence. Drawing upon accounts from depression and bipolar memoirs, this article names and analyses some salient experiences of silence in mood disorders. It does so with two goals in mind. The first is to show that mood disorders may involve several different kinds of lived experiences of silence. (...) This is important because even though silence is considered a promising objective symptom of depression, little has been written about lived experiences of silence in disorders that involve depression. The second is to argue against the fetishisation of breaking silence and the concomitant understandings of silence as an externally imposed and inherently negative phenomenon. This is important because some silences are not experienced as external and are even felt to be valuable, meaning that efforts to break them may be counterproductive. (shrink)

The central characteristic of cognitive explanations of behavior is the appeal to inner representations. I examine the grounds which justify representational explanations, seeking the minimum conditions which organisms must meet to be candidates for such explanations. I first discuss Fodor's proposal that representationality be attributed to systems which respond to nonnomic properties, arguing that the distinction between the nomic and nonnomic in perception is fatally ambiguous. Then I turn to an illustrative review of the behavior and neurobiology of Hermissenda crassicornis, (...) a marine mollusk. Concerning this "model system," I compare the representational style of explanation with both behaviorist and neurophysiological explanations. Representational explanation is potentially more comprehensive than its rivals, and thus I conclude that representations are useful posits wherever internal information-bearing states mediate behavior. (shrink)

This article argues in defence of the minimal self and discusses the phenomenological objection to the Buddhist no-self view. It considers the distinction made by Miri Albahari between two forms of the sense of body ownership: personal ownership and perspectival ownership. It suggests that there is an important contrast between this Buddhist conception and the phenomenological conception of nonegological consciousness as found by Edmund Husserl and Jean-Paul Sartre.

A number of philosophers have recently claimed that intrinsicality can be analysed in terms of the metaphysical notion of grounding. Since grounding is a hyperintensional notion, accounts of intrinsicality in terms of grounding, unlike most other accounts, promise to be able to discriminate between necessarily coextensive properties that differ in whether they are intrinsic. They therefore promise to be compatible with popular metaphysical theories that posit necessary entities and necessary connections between wholly distinct entities, on which it is plausible that (...) there are such properties. This paper argues that this promise is illusory. It is not possible to give an analysis of intrinsicality in terms of grounding that is consistent with these theories. Given an adequate analysis should be compatible with these theories, it follows that it is not possible to analyse intrinsicality in terms of grounding. (shrink)

Commonsense psychology and cognitive science both regularly assume the existence of representational states. I propose a naturalistic theory of representation sufficient to meet the pretheoretical constraints of a "folk theory of representation", constraints including the capacities for accuracy and inaccuracy, selectivity of proper objects of representation, perspective, articulation, and "efficacy" or content-determined functionality. The proposed model states that a representing device is a device which changes state when information is received over multiple information channels originating at a single source. The (...) changed state of a representing device is a representation. The unitary information source which would give rise to the information impinging on the representing device, and hence, give rise to the representation, is the content of the representation. The model meets the pretheoretic constraints, and also conforms to available neurobiological data for two invertebrate species. (shrink)

Intrinsicality is a central notion in metaphysics that can do important work in many areas of philosophy. It is not widely appreciated, however, that there are in fact a number of different notions of intrinsicality, and that these different notions differ in what work they can do. This paper discusses what these notions are, describes how they are related to each other, and argues that each of them can be analysed in terms of a single notion of intrinsic aboutness that (...) relates states of affairs to the things they are intrinsically about. (shrink)

Interest in the political relevance of the emotions is growing rapidly. In light of this, Hannah Arendt’s claim that the emotions are apolitical has come under renewed fire. But many critics have misunderstood her views on the relationship between individuals, emotions and the political. This paper addresses this issue by reconstructing the conceptual framework through which Arendt understands the emotions. Arendt often describes the heart – where the emotions reside – as a place of darkness. I begin by tracing this (...) metaphor through her work to demonstrate that it is meant to convey the inherently uncertain nature of emotions rather than a devaluation of them. I proceed to challenge the notion that Arendt adopts the Enlightenment dichotomy between reason and emotion. In fact, she rejects both as a basis for politics. However, she does identify some constructive roles for the emotions. I argue that fear is intrinsically connected to courage – the principal political virtue – in Arendt’s philosophy. In ligh... (shrink)

Many authors writing on slurs think that they are lexically rich, in the sense that their lexical meaning comprises both a descriptive dimension and an expressive/evaluative one, the latter accounting for their derogatory character. However, more fine-grained theories of slurs have recently been proposed, drawing on frameworks from lexical semantics. My main aim in this paper is to compare three such fine-grained rich-lexicon theories – the one put forward by myself in previous work with two similar ones, Croom’s (2011, 2013) (...) and Neufeld’s (2019, 2022). While my primary aim is to underlie the commonalities and differences between the three views, I also aim at showing that the latter views have some issues that are easily avoided in the framework I propose. (shrink)

Most research on student plagiarism defines the concept very narrowly or with much ambiguity. Many studies focus on plagiarism involving large swaths of text copied and pasted from unattributed sources, a type of plagiarism that the overwhelming majority of students seem to have little trouble identifying. Other studies rely on ambiguous definitions, assuming students understand what the term means and requesting that they self-report how well they understand the concept. This study attempts to avoid these problems by examining student perceptions (...) of more complex citation issues. We presented 240 students with a series of examples, asked them to indicate whether or not each should be considered plagiarism, and followed up with a series of demographic and attitudinal questions. The examples fell within the spectrum of inadequate citation, patchwriting, and the reuse of other people’s ideas. Half were excerpted from publicized cases of academic plagiarism, and half were modified from other sources. Our findings indicated that students shared a very strong agreement that near verbatim copy and paste and patchwriting should be considered plagiarism, but that they were much more conflicted regarding the reuse of ideas. Additionally, this study found significant correlation between self-reported confidence in their understanding and the identification of more complex cases as plagiarism, but this study found little correlation between academic class status or exposure to plagiarism detection software and perceptions of plagiarism. The latter finding goes against a prevailing sentiment in the academic literature that the ability to recognize plagiarism is inherently linked to academic literacy. Overall, our findings indicate that more pedagogical emphasis may need to be placed on complex forms of plagiarism. (shrink)

Contemporary versions of natural rights libertarianism trace their locus classicus to Robert Nozick’s Anarchy, State, and Utopia. But although there have been many criticisms of the version of political libertarianism put forward by Nozick, many of these fail objections to meet basic methodological desiderata. Thus, Nozick’s libertarianism deserves to be re-examined. In this paper I develop a new argument which meets these desiderata. Specifically, I argue that the libertarian conception of self-ownership, the view’s foundation, implies what I call the Asymmetrical (...) Value Claim: a dubious claim about the importance of choice relative to other valuable capacities. I argue that this misunderstands what is really valuable in life, and show how it causes libertarianism to generate counterintuitive public policy recommendations. (shrink)

The ‘self’ is increasingly used as a variable in cognitive experiments and correlated with activity in particular areas in the brain. At first glance, this seems to transform the self from an ephemeral theoretical entity to something concrete and measurable. However, the transformation is by no means unproblematic. We trace the development of two important experimental paradigms in the study of the self, self-face recognition and the adjective self ascription task. We show how the experimental instrumentalization has gone hand in (...) hand with a simplification of the self-concept, and how more conceptual and theoretical reflections on the structure, function and nature of self have either disappeared altogether or receded into the background. We argue that this development impedes and complicates the interdisciplinary study of self. (shrink)