This paper investigates whether gender affects ethically sensitive decisions of a personal or business nature. Data from 51 practicing accountants from both public accounting and private industry suggest that while differences exist between female and male accountants in responses to specific situations, overall responses are quite similar. Statistically significant differences were found for only five of the sixteen ethically sensitive situations. Further, when personal and business situations of a similar nature were paired together, two of the eight differences between personal (...) and business responses were significantly different between females and males. Taken as a whole, the results refute the suggestion that the ethical decision making of organizations may be enhanced as more women enter the business field. (shrink)

Role morality can be defined as “claim(ing) a moral permission to harm others in ways that, if not for the role, would be wrong” (A. Applbaum: 1999, Ethics for Adversaries: The Morality of Roles in Public and Professional Life (Princeton University Press, Princeton, NJ) p. 3). Adversarial situations resulting in role morality occur most frequently in the fields of law, business, and government. Within the realm of accounting, professional obligations may place the accountant in a situation where he/she is susceptible (...) to the pressures of role morality. If the accountant engages in acts consistent with role morality, significant harm to others may result. The current study represents an initial investigation into role morality in accounting and includes survey data from three samples of professionals: accountants, physicians, and attorneys. Results suggest that accountants generally do not agree that role morality is acceptable. Additionally, when compared to the groups of physicians and attorneys, physicians agree the least with role morality, while attorneys agree the most. Implications for practicing accountants and suggestions for future research into the theory of role morality are offered. (shrink)

La réflexion philosophique, dont l'ouverture à l'univers dans lequel nous nous découvrons - avec une acuité proportionnelle à un étonnement renouvelé - n'a pas de limites, n'en est que plus tributaire des sciences et des techniques, des arts et de multiples activités qui régissent plus ou moins fructueusement notre expérience. Or, au sein des sciences humaines, privilégiées pour éclairer une condition que nous ne saurions cesser d'interpréter, peu d'oeuvres du dernier siècle auront enrichi en le précisant notre être-au-monde, comme la (...) théorie linguistique de Gustave Guillaume, assez solitaire, et les recherches multiformes de Jean Piaget - où la psychologie de l'enfant a souvent occulté la visée épistémologique et son enracinement biologique (cf Biologie et connaissance, 1967) et ses prolongements pédagogiques, voire éthiques. Le Cinquantenaire et le Trentenaire de leur disparition appelaient un hommage d'autant plus impératif qu'ils sont restés marginaux ou ignorés dans les milieux philosophiques, malgré la centralité de leurs élucidations. Leur commune orientation génétique et structurale n'ayant suscité aucun échange, pendant la contemporanéité de publications d'un tiers de siècle (1923-1960), mesurer leur complémentarité s'impose d'autant plus. S'ils peuvent aider à repenser la condition humaine, c'est qu'ils auront contribué à dissiper le "mystère de la pensée". L'un cherchant à habiliter les caractères systématique et cinétique des langues, irremplaçables moyens de penser ; l'autre dans un vis-à-vis cognitif et opératoire de Freud, en relavant sur les plans épistémologique et logique, notamment, l'élan révolutionnaire de la seconde modernité, autour de l'évolutionnisme. Mais les thèmes majeurs du constructivisme, du schème et de la symbolisation - et plus largement du temps et du langage - auront sans doute aidé à spécifier les mutations autorisées par la révolution critique. Entre l'Instant du je parle et un décentrement exigible pratiquement (éthique) comme théoriquement (épistémique), c'est bien la condition humaine dans son ensemble qui est concernée. Si repenser cette Condition s'impose en permanence, il importe de ne pas manquer des oeuvres qui, par-delà toute mode, proposent à notre expérience des fondations résistant à d'inéluctables vicissitudes. (shrink)

The confrontations of stakeholder visions about agriculture and food production has become a focal point in the public sphere, coinciding with a diversification of agrifood models. This study analyzes the debates stemming from the coexistence of these models, particularly during the initial term of neoliberal-centrist Emmanuel Macron’s presidency in France. Employing collective monitoring from 2017 to 2021, a corpus of 958 online news and blog articles was compiled. Using a computational analysis, we reveal the framings and controversies emerging from this (...) media discourse. The macro-structuring of discourse on model coexistence revolves around scientific, economic and political framings. Coexistence is a complex of debates based on specific frames associated with specific arenas and actor configurations: growth of organic agriculture, transformations of agrifood systems, sciences of production and impacts, livestock and meat diet controversies, agroecological innovations, CAP reform criticism, discourse of peasant agriculture and State-Profession _co-gestion_. Employing global sentiment analysis and focusing on salient controversies, namely EGAlim law, pesticide regulations, and agribashing, we show the shift from conciliation to a hardening of debates. Finally, we discuss the causes and consequences of this trend. The political will to support the transition of agriculture remains influenced by the _co-gestion_ system, an inherited configuration of decision-makers instrumental in the agricultural modernization. As a consequence, significant agricultural challenges, particularly highlighted in the scientific macro-frame, persist unresolved. This lock-in of the agrifood system is based on defensive strategies that challenge the democratic debate about food and agricultural practices. (shrink)

Corporate codes of ethics, which have spread in the last decades, have shown a limited ability to foster ethical behaviors. For instance, they have been criticized for relying too much on formal compliance, rather than taking into account sufficiently agents and their moral development, or promoting self-reflexive behaviors. We aim here at showing that a code of ethics in fact has meaning and enables ethical progress when it is interpreted and appropriated with practical wisdom. We explore a model that represents (...) an uncommon organizational code of ethics: the monastic Rule of St. Benedict, written in the sixth century and still used today. Our empirical study—conducted in several monasteries living under this rule—shows that organization members interpret this rule, both hermeneutically and ethically, to adapt it to situations. They also appropriate this rule as a way of life and treat it as a dynamic framework that helps them to follow their purpose within their organization. This exceptional code actually offers an alternative model for practicing codes of ethics, in a virtue-ethical manner, beyond mere compliance with the text. The way in which reflexive and active agents practice the code, both individually and collectively, shapes their organizational experience and fosters their moral development. (shrink)

After observing that the truth conditions of connectives of non–classical logics are generally defined in terms of formulas of first–order logic, we introduce ‘protologics’, a class of logics whose connectives are defined by arbitrary first–order formulas. Then, we introduce atomic and molecular logics, which are two subclasses of protologics that generalize our gaggle logics and which behave particularly well from a theoretical point of view. We also study and introduce a notion of equi-expressivity between two logics based on different classes (...) of models. We prove that, according to that notion, every pure predicate logic with \ variables and constants is as expressive as a predicate atomic logic, some sort of atomic logic. Then, we prove that the class of protologics is equally expressive as the class of molecular logics. That formally supports our claim that atomic and molecular logics are somehow ‘universal’. Finally, we identify a subclass of molecular logics that we call predicate molecular logics and which constitutes its representative core: every molecular logic is as expressive as a predicate molecular logic. (shrink)

In update logic as studied by Baltag, Moss, Solecki and van Benthem, little attention is paid to the interpretation of an action by an agent, which is just assumed to depend on the situation. This is actually a complex issue that nevertheless complies to some logical dynamics. In this paper, we tackle this topic. We also deal with actions that change propositional facts of the situation. In parallel, we propose a formalism to accurately represent an agent's epistemic state based on (...) hyperreal numbers. In that respect, we use infinitesimals to express what would surprise the agents (and by how much) by contradicting their beliefs. We also use a subjective probability to model the notion of belief. It turns out that our probabilistic update mechanism satisfies the AGM postulates of belief revision. (shrink)

The Grand Challenges literature brings under its umbrella a wide variety of disjointed phenomena but runs the risk of reinventing the wheel as well as overlooking incremental progress and past work. To avert this, scholars need to (dis)connect (dis)similar issues, build on past research on these issues, and create opportunities for generalizability through theoretical examinations.

Given the importance of the Machiavellianism construct on informing a wide range of ethics research, we focus on gaining a better understanding of Machiavellianism within the whistle-blower context. In this regard, we examine the effect of Machiavellianism on whistle-blowing, focusing on the underlying mechanisms through which Machiavellianism affects whistle-blowing. Further, because individuals who are higher in Machiavellianism (high Machs) are expected to be less likely to report wrongdoing, we examine the ability of an organization’s ethical environment to increase whistle-blowing intentions (...) of high Machs. Results from a sample of 116 MBA students support our premise that Machiavellianism is negatively related to whistle-blowing. Further, we find that Machiavellianism has an indirect effect on whistle-blowing through perceived benefits and perceived responsibility. Finally, we find that a strong ethical environment, relative to a weak ethical environment, increases whistle-blowing intentions incrementally more for individuals who are higher in Machiavellianism. Taken together, these findings extend our understanding of how Machiavellianism and an organization’s ethical environment impact whistle-blowing. (shrink)

The evolutionarily conserved Notch signaling pathway regulates a broad spectrum of cell fate decisions and differentiation processes during fetal and postnatal life. It is involved in embryonic organogenesis as well as in the maintenance of homeostasis of self‐renewing systems. In this article, we review the role of Notch signaling in the hematopoietic system with particular emphasis on lymphocyte development and highlight the similarities in Notch function between Drosophila and mammalian differentiation processes. Recent studies indicating that aberrant NOTCH signaling is frequently (...) linked to the induction of T leukemia in humans will also be discussed. BioEssays 27:1117–1128, 2005. © 2005 Wiley Periodicals, Inc. (shrink)

The development of phenomenology in nineteenth‐century German philosophy is that of a particular stream within the larger historical‐philosophical complex of Austro‐German philosophy. As the “grandfather of phenomenology” resp. the “disgusted grandfather of phenomenology,” but also as the key figure on the “Anglo‐Austrian Analytic Axis”, Brentano is at the source of the two main philosophical traditions in twentieth‐century philosophy. This chapter focuses mainly on his place in nineteenth‐century European philosophy and on the central themes and concepts in his philosophy that were (...) determinant in the development of the philosophy of his most gifted student: Edmund Husserl. Despite the variety of stances which Brentano expressed on ontology, metaphysics, and psychology over the course of his career, the five general principles remain central to his whole philosophy throughout: they have an important place in what could be called Brentano's philosophical worldview or system. By extension, they also are essential to his conception of phenomenology. (shrink)

Guillaume Fréchette | : Il est généralement admis dans la littérature analytique sur l’intuition que celle-ci est principalement, ou même fondamentalement, une attitude propositionnelle. Partant de là, elle est aussi souvent caractérisée comme une croyance que P, comme la formation d’une croyance sans inférence que P, comme une impression que P, comme une impression intellectuelle que P, comme l’attitude consistant à être poussé, mu par P. Dans tous les cas, la spécificité de l’intuition reposerait au moins en partie sur (...) les propriétés doxastiques qui la distingue d’autres attitudes propositionnelles, comme savoir que P ou douter que P.Cette caractérisation de l’intuition semble à première vue incommensurable avec le concept d’intuition discuté dans la tradition phénoménologique, où l’intuition est caractérisée comme ce type d’expérience qui rend les objets présents, et peut certes être caractérisée en termes d’attitude propositionnelle, mais ne l’est pas essentiellement.Dans ce qui suit, je soulève quelques problèmes auxquels fait face la conception de l’intuition comme attitude propositionnelle. Partant de là, j’aimerais suggérer qu’en amendant cette idée, on peut développer une théorie de l’intuition qui peut employer de manière fructueuse les ressources de la phénoménologie et de la philosophie analytique. Cette suggestion montre que l’incommensurabilité des conceptions analytiques et phénoménologiques de l’intuition est superficielle, plus superficielle que ne le laissent entendre ses défenseurs respectifs. | : It is generally acknowledged in the analytic literature on intuitions that these are generally, or even fundamentally, propositional attitudes. For this reason, intuitions are often characterized as beliefs that P, as seeming that P, as the intellectual seeming that P, or as the attitude of being pushed by P. In all cases, the specificity of intuitions would consist at least in part in the doxastic properties that distinguishes them from other propositional attitudes, such as knowing that P or doubting that P.At first glance, this characterization of intuitions seems incommensurable with the concept of intuition discussed in the phenomenological tradition, where intuition is characterized as the type of experience that make objects present to us. While intuitions in this sense may be characterized as propositional attitudes, it doesn’t imply that they fundamentally are propositional.In the following paper, I raise some problems which faces the conception of intuitions as propositional attitudes. I would suggest that amending this idea allows to develop a theory of intuition which can use fruitfully both the resources of phenomenology and analytic philosophy. As a consequence, the alleged incommensurability of analytical and phenomenological conceptions of intuitions appears to be more superficial than it is usually taken to be defenders of intuitions as propositional attitudes. (shrink)

Guillaume Collett questions to what extent we can locate Deleuze within the Lacanian School during the late-1960s, prior to Guattari. In so doing, he offers a new, integrated reading of Deleuze's The Logic of Sense by understanding it as a 'psychoanalysis of sense', and gives a new interpretation of Deleuze's conception of philosophy itself. The Psychoanalysis of Sense shows that Deleuze was not merely aware of the debates animating the Lacanian School during the 1960s: he sought to contribute to (...) them. Emphasising his appropriation of the work of post-Lacanian Serge Leclaire, Collett explains how Deleuze constructed a more singular and immanent theory of the linguistic structure of the unconscious - granting the erogenous body a larger structuring role. (shrink)

Dynamic Epistemic Logic (DEL) deals with the representation and the study in a multi-agent setting of knowledge and belief change. It can express in a uniform way epistemic statements about: 1. what is true about an initial situation 2. what is true about an event occurring in this situation 3. what is true about the resulting situation after the event has occurred. We axiomatize within the DEL framework what we can infer about (iii) given (i) and (ii). Given three formulas (...) φ,φ' and φ" describing respectively (i), (ii) and (iii), we also show how to build a formula φ ? φ' which captures all the information which can be inferred about (iii) from φ and φ'. We show how our results extend to other modal logics than K. In our proofs and definitions, we resort to a large extent to the normal form formulas for modal logic originally introduced by Kit Fine. In a companion paper (Aucher, 2012), we axiomatize what we can infer about (ii) given (i) and (iii), and what we can infer about (i) given (ii) and (iii), and show how to build two formulas φ ? φ" and φ' ? φ" which capture respectively all the information which can be inferred about (ii) from φ and φ", and all the information which can be inferred about (i) from φ' and φ". (shrink)

La biologie travaille sur des particuliers. De par son historicité, chaque entité biologique est unique. Nous devons pourtant les regrouper pour parvenir à en parler de manière générale. Nos classifications sont destinées à communiquer nos concepts, et ce faisant elles reflètent une intention. Comme nous sommes en science, nous préférons les procédures de regroupement (agglomératives) aux procédures de division, lesquelles finissent toujours par isoler les particuliers. En systématique, science des classifications, la géométrie de nos concepts est celle d’une hiérarchie par (...) emboîtement, du plus général au plus particulier, plutôt qu’une hiérarchie par empilement (comme dans le cas de la scala naturae), parce que les premières pratiquent l’inclusion tandis que les secondes pratiquent l’inclusion et l’exclusion. Les êtres biologiques sont traversés par une foule de ressemblances différentes, et la ressemblance globale, à vouloir les saisir toutes, n’en saisit rigoureusement aucune. Elle ne se distingue pas de la différence globale. Or, nous voulons travailler sur les partages, pas sur les différences, lesquelles finissent par isoler les entités. Ces partages, ce sont des attributs communs ou des propriétés partagées : c’est la ressemblance vue en mosaïque (qui donnera lieu à un mosaïcisme phylogénétique). Mais quel type de ressemblance est pris en compte? La ressemblance topologique est prioritaire (principe des connections), vient ensuite la ressemblance de forme et celle du processus de genèse (ou de mise en place : ontogénèse). La ressemblance de fonction est trop trompeuse pour être prise en compte. Mais trompeuse au regard de quel but? Nous classons pour parler des origines de ce qui existe. La classification moderne des êtres vivants reflète leur généalogie passée, ou du moins ce que nous pouvons en reconstruire indirectement (la phylogénie). Et pour cela, la ressemblance topologique est la plus efficace. (shrink)

In this paper, we use an experimental design to compare the performance of elicitation rules for subjective beliefs. Contrary to previous works in which elicited beliefs are compared to an objective benchmark, we consider a purely subjective belief framework. The performance of different elicitation rules is assessed according to the accuracy of stated beliefs in predicting success. We measure this accuracy using two main factors: calibration and discrimination. For each of them, we propose two statistical indexes and we compare the (...) rules’ performances for each measurement. The matching probability method provides more accurate beliefs in terms of discrimination, while the quadratic scoring rule reduces overconfidence and the free rule, a simple rule with no incentives, which succeeds in eliciting accurate beliefs. Nevertheless, the matching probability appears to be the best mechanism for eliciting beliefs due to its performances in terms of calibration and discrimination, but also its ability to elicit consistent beliefs across measures and across tasks, as well as its empirical and theoretical properties. (shrink)

Cette étude constitue la première publication complète de tous les éléments associés à l’autel des Césars au cœur de l’agora de Thasos : les vestiges architecturaux, la dédicace à Lucius César et la tête sculptée mises au jour lors de la fouille du monument. L’identification de l’édifice à un autel est désormais assurée et l’appartenance du bloc inscrit à ce dernier confirmée. La présence d’une seconde dédicace, vraisemblablement à Caius César, est rendue très probable par la structure du monument, dont (...) une restitution est proposée pour la première fois. L’association à la construction de l’autel des deux soubassements de bases qui le flanquent à l’Est est démontrée, ce qui conforte l’identification de la tête à l’un des deux princes de la jeunesse, dans lequel il faut reconnaître Caius plutôt que Lucius. Ces nouveaux éléments permettent de dater précisément le monument entre 4 et 6 apr. J.‑C. et de lui donner sa juste place dans l’histoire des relations entre Thasos et la famille impériale. (shrink)

Representing an epistemic situation involving several agents obviously depends on the modeling point of view one takes. We start by identifying the types of modeling points of view which are logically possible. We call the one traditionally followed by epistemic logic the perfect external approach, because there the modeler is assumed to be an omniscient and external observer of the epistemic situation. In the rest of the paper we focus on what we call the internal approach, where the modeler is (...) one of the agents involved in the situation. For this approach we propose and axiomatize a logical formalism based on epistemic logic. This leads us to formalize some intuitions about the internal approach and about its connections with the external ones. Finally, we show that our internal logic is decidable and PSPACE-complete. (shrink)

Docteur en médecine et philosophe, Canguilhem n'élabore pas de système, contrairement à Bergson qui fait de l'intuition le seul moyen de connaissance de la durée et de la vie. Philosophie biologique, durée, temps, devenir sont les thèmes abordés par les deux hommes. Canguilhem, le corps humain. Bergson, l'élan vital.

An interdisciplinary examination of the legacies of the global 1968 uprisings from the vantage point of the current crisis of neoliberal hegemony.

This paper examines the “critique of historical existence” as a main theme in Karl Löwith’s philosophical works and discusses its emergence, its exact meaning and its contemporary relevance. First, the study shows that Löwith’s critique of History stems from his preoccupation with the question of nihilism. He first discusses the question of “the world as such” in the 1920’s in the context of his anthropological project, and then again in the 1930’s as part of his interpretation of the work of (...) Nietzsche. Secondly, a distinction is proposed between, on the one hand, Löwith’s investigation into the “theological background of the philosophy of history” and, on the other hand, his radical criticism of history as a “historical world”. Finally, the paper sheds light on the difficulties that challenge the project of overcoming the modern historical paradigm, and goes on to discuss the new relevance that Löwith’s philosophy could have today in order to think anew the relationship between nature and history. (shrink)