There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of undergraduate students, MBA students, and practicing accountants concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the three groups differ and (...) what variables are associated with these differences. Based on the analysis, the authors suggest changes in accounting education curriculum and ethics awareness programs in business which might increase students'' and practitioners'' sensitivity to the ethical ramifications of earnings management. (shrink)

In _Civilization and Its Discontents_, Freud made abundantly clear what he thought about the biblical injunction, first articulated in Leviticus 19:18 and then elaborated in Christian teachings, to love one's neighbor as oneself. "Let us adopt a naive attitude towards it," he proposed, "as though we were hearing it for the first time; we shall be unable then to suppress a feeling of surprise and bewilderment." After the horrors of World War II, the Holocaust, Stalinism, and Yugoslavia, Leviticus 19:18 seems (...) even less conceivable—but all the more urgent now—than Freud imagined. In _The Neighbor_, three of the most significant intellectuals working in psychoanalysis and critical theory collaborate to show how this problem of neighbor-love opens questions that are fundamental to ethical inquiry and that suggest a new theological configuration of political theory. Their three extended essays explore today's central historical problem: the persistence of the theological in the political. In "Towards a Political Theology of the Neighbor," Kenneth Reinhard supplements Carl Schmitt's political theology of the enemy and friend with a political theology of the neighbor based in psychoanalysis. In "Miracles Happen," Eric L. Santner extends the book's exploration of neighbor-love through a bracing reassessment of Benjamin and Rosenzweig. And in an impassioned plea for ethical violence, Slavoj Žižek's "Neighbors and Other Monsters" reconsiders the idea of excess to rehabilitate a positive sense of the inhuman and challenge the influence of Levinas on contemporary ethical thought. A rich and suggestive account of the interplay between love and hate, self and other, personal and political, _The Neighbor_ will prove to be a touchstone across the humanities and a crucial text for understanding the persistence of political theology in secular modernity. (shrink)

In _Civilization and Its Discontents_, Freud made abundantly clear what he thought about the biblical injunction, first articulated in Leviticus 19:18 and then elaborated in Christian teachings, to love one's neighbor as oneself. “Let us adopt a naive attitude towards it,” he proposed, “as though we were hearing it for the first time; we shall be unable then to suppress a feeling of surprise and bewilderment.” After the horrors of World War II, the Holocaust, and Stalinism, Leviticus 19:18 seems even (...) less conceivable—but all the more urgent now—than Freud imagined. In _The Neighbor_, three of the most significant intellectuals working in psychoanalysis and critical theory collaborate to show how this problem of neighbor-love opens questions that are fundamental to ethical inquiry and that suggest a new theological configuration of political theory. Their three extended essays explore today's central historical problem: the persistence of the theological in the political. In “Toward a Political Theology of the Neighbor,” Kenneth Reinhard supplements Carl Schmitt’s political theology of the enemy and friend with a political theology of the neighbor based in psychoanalysis. In “Miracles Happen,” Eric L. Santner extends the book's exploration of neighbor-love through a bracing reassessment of Benjamin and Rosenzweig. And in an impassioned plea for ethical violence, Slavoj Žižek’s “Neighbors and Other Monsters” reconsiders the idea of excess to rehabilitate a positive sense of the inhuman and challenge the influence of Levinas on contemporary ethical thought. A rich and suggestive account of the interplay between love and hate, self and other, personal and political, _The Neighbor_ has proven to be a touchstone across the humanities and a crucial text for understanding the persistence of political theology in secular modernity. This new edition contains a new preface by the authors. (shrink)

In this engaging study, the authors put casuistry into its historical context, tracing the origin of moral reasoning in antiquity, its peak during the sixteenth and early seventeenth century, and its subsequent fall into disrepute from the mid-seventeenth century.

This article reviews 1 decade of research on cheating in academic institutions. This research demonstrates that cheating is prevalent and that some forms of cheating have increased dramatically in the last 30 years. This research also suggests that although both individual and contextual factors influence cheating, contextual factors, such as students' perceptions of peers' behavior, are the most powerful influence. In addition, an institution's academic integrity programs and policies, such as honor codes, can have a significant influence on students' behavior. (...) Finally, we offer suggestions for managing cheating from students' and faculty members' perspectives. (shrink)

While it is widely acknowledged that knowledge can be acquired via testimony, it has been argued that understanding cannot. While there is no consensus about what the epistemic relationship of understanding consists in, I argue here that regardless of how understanding is conceived there are kinds of understanding that can be acquired through testimony: easy understanding and easy-s understanding. I address a number of aspects of understanding that might stand in the way of being able to acquire understanding through testimony, (...) focusing on understanding ’s paradigmatic form and what it means to say that in order to understand something you need to “grasp” some information or the relationship between bits of information. I argue that in cases of both easy and easy-s understanding, no aspect of understanding stands in the way of it being able to acquire it through testimony. As a result, while not all understanding be acquired through testimony in all instances and for all subjects, this failure of acquisition is only a product of the complexity of the relevant information or one’s unfamiliarity with it, and not a product of the epistemic relationship of understanding. (shrink)

This book, published in 1976, presents an entirely original approach to the subject of the mind-body problem, examining it in terms of the conceptual links between the physical sciences and the sciences of human behaviour. It is based on the cybernetic concepts of information and feedback and on the related concepts of thermodynamic and communication-theoretic entropy. The foundation of the approach is the theme of continuity between evolution, learning and human consciousness. The author defines life as a process of energy (...) exchange between organism and environment, and evolution as a feedback process maintaining equilibrium between environment and reproductive group. He demonstrates that closely related feedback processes on the levels of the behaving organism and of the organism’s nervous system constitute the phenomena of learning and consciousness respectively. He analyses language as an expedient for extending human information-processing and control capacities beyond those provided by one’s own nervous system, and shows reason to be a mode of processing information in the form of concepts removed from immediate stimulus control. The last chapter touches on colour vision, pleasure and pain, intentionality, self-awareness and other subjective phenomena. Of special interest to the communication theorist and philosopher, this study is also of interest to psychologists and anyone interested in the connection between the physical and life sciences. (shrink)

The argument from contingency for the existence of God is best understood as a request for an explanation of the total sequence of causes and effects in the universe (‘History’ for short). Many puzzles about how there could be such an explanation arise from the assumption that God is being introduced as one more cause prepended to the sequence of causes that (allegedly) needed explaining. In response to this difficulty, this chapter defends three theses. First, it argues that, if the (...) argument from contingency is to succeed, the explanation of History in terms of God must not be a causal explanation; second, that a particular hypothesis about God’s relation to History—that God is what I call the foundational ground of History—is intelligible and explanatory; third and finally, that the explanatory advantages of this hypothesis cannot be had within the confines of naturalism. (shrink)

This article responds to two unresolved and crucial problems of cognitive science: (1) What is actually accomplished by functions of the nervous system that we ordinarily describe in the intentional idiom? and (2) What makes the information processing involved in these functions semantic? It is argued that, contrary to the assumptions of many cognitive theorists, the computational approach does not provide coherent answers to these problems, and that a more promising start would be to fall back on mathematical communication theory (...) and, with the help of evolutionary biology and neurophysiology, to attempt a characterization of the adaptive processes involved in visual perception. Visual representations are explained as patterns of cortical activity that are enabled to focus on objects in the changing visual environment by constantly adjusting to maintain levels of mutual information between pattern and object that are adequate for continuing perceptual control. In these terms, the answer proposed to (1) is that the intentional functions of vision are those involved in the establishment and maintenance of such representations, and to (2) that semantic features are added to the information processes of vision with the focus on objects that these representations accomplish. The article concludes with proposals for extending this account of intentionality to the higher domains of conceptualization and reason, and with speculation about how semantic information-processing might be achieved in mechanical systems. (shrink)

It is has been argued that there is a problem with moral testimony: testimony is deferential, and basing judgments and actions on deferentially acquired knowledge prevents them from having moral worth. What morality perhaps requires of us, then, is that we understand why a proposition is true, but this is something that cannot be acquired through testimony. I argue here that testimony can be both deferential as well as cooperative, and that one can acquire moral understanding through cooperative testimony. The (...) problem of moral testimony is thus not a problem with testimony generally, but a problem of deferential testimony specifically. (shrink)

The Systematicity Arguments is the only book-length treatment of the systematicity and productivity arguments.

What is the nature of law and what is the best way to discover it? This book argues that law is best understood in terms of the social functions it performs wherever it is found in human society. In order to support this claim, law is explained as a kind of institution and as a kind of artefact. To say that it is an institution is to say that it is designed for creating and conferring special statuses to people so (...) as to alter their rights and responsibilities toward each other. To say that it is an artefact is to say that it is a tool of human creation that is designed to signal its usability to people who interact with it. This picture of law's nature is marshalled to critique theories of law that see it mainly as a product of reason or morality, understanding those theories via their conceptions of law's function. It is also used to argue against those legal positivists who see law's functions as relatively minor aspects of its nature. -/- This method of conceptualizing law's nature helps us to explain how the law, understood as social facts, can make normative demands upon us. It also recommends a methodology for understanding law that combines elements of conceptual analysis with empirical research for uncovering the purposes to which diverse peoples put their legal activities. (shrink)

Probes the nature of linguistic or symbolic action as it relates to specific novels, plays, and poems.

In the Logical Investigations, Ideas I and many other texts, Husserl maintains that perceptual consciousness involves the intentional “animation” or interpretation of sensory data or hyle, e.g., “color-data,” “tone-data,” and algedonic data. These data are not intrinsically representational nor are they normally themselves objects of representation, though we can attend to them in reflection. These data are “immanent” in consciousness; they survive the phenomenological reduction. They partly ground the intuitive or “in-the-flesh” aspect of perception, and they have a determinacy of (...) character that we do not create but can only discover. This determinate, non-representational stratum of perceptual consciousness also serves as a bridge between consciousness and the world beyond it. I articulate and defend this conception of perceptual consciousness. I locate the view in the space of contemporary positions on phenomenal character and argue for its superiority. I close by briefly arguing that the Husserlian account is perfectly compatible with physicalism (this involves disarming the Grain Problem). (shrink)

This paper will defend the cognitivist view of cognition against recent challenges from Andy Clark and Richard Menary. It will also indicate the important theoretical role that cognitivism plays in understanding some of the core issues surrounding the hypothesis of extended cognition.

Anne Conway’s Principles of the Most Ancient and Modern Philosophy, first published in 1690, is probably the most ambitious contribution to early modern metaphysics by a woman writing in the English language. This beautifully prepared edition makes Conway’s treatise available to twentieth-century readers in an accessible English translation of the 1690 Latin text—itself a translation of an original English manuscript that has long been lost.

This article examines how Quine and Sellars develop informatively contrasting responses to a fundamental tension in Carnap’s semantics ca. 1950. Quine’s philosophy could well be styled ‘Essays in Radical Empiricism’; his assay of radical empiricism is invaluable for what it reveals about the inherent limits of empiricism. Careful examination shows that Quine’s criticism of Carnap’s semantics in ‘Two Dogmas of Empiricism’ fails, that at its core Quine’s semantics is for two key reasons incoherent and that his hallmark Thesis of Extensionalism (...) is untenable. The tension in Carnap’s semantics together with Quine’s exposure of the severe limits of radical empiricism illuminate central features of Sellars’s philosophy: the fully general form of the myth of givenness, together with Sellars’s alternative Kantian characterisation of understanding; the full significance of Carnap’s distinction between conceptual analysis and conceptual explication, and its important methodological implications; the specifically pragmatic character of Sellars’s realism; and Sellars’s methodological reasons for holding that philosophy must be systematic and that systematic philosophy must be deeply historically and textually informed. This paper thus re-examines this recent episode of philosophical history for its philosophical benefits and systematic insights. (shrink)

According to commonsense, some collections of objects compose wholes, and others do not. However, philosophers have found serious difficulties with attempts to preserve this thesis, and especially with attempts to preserve the existence of just those composite objects recognized by commonsense. In this paper, I defend a classical solution to this problem: "it is the mind that maketh each thing to be one" (Berkeley, Siris, sect. 356). According to this view, which I call 'mereological idealism,' it is when a plurality (...) is united in thought under a concept that a unified whole comes to exist. After explaining the view in more detail, I show how it escapes three standard arguments against commonsense views of composition. (shrink)

Franz Rosenzweig's philosophical writings from his years of study (1906-1914) are now published for the first time. The publication of his historical and art-historical works is planned. In the first part of the two - volume publication we find his seminar work on the main subjects of the Kantian philosophy, which he gave to his academic teachers Alois Riehl at the Friedrich Wilhelm University of Berlin (1907/1908) and the professors Jonas Cohn and Hans Rickert at the University of Freiburg (...) (1908) / 1910). They provide an insightful insight into the development of his philosophical thinking and testify to the intensive study of Kant, which was later to be found in the system of Rosenzweig's "Star of Redemption" (1920). "The three verbs, which form the star, namely, the question of the possibilities 'to perceive the All', 'to experience the miracle,' to 'ask the kingdom,' is what the temporality of the thematized in it appears, In a certain analogy to the three epigrams, which, with their respective 'objects' indicated by infinitives, set aside the field of philosophizing in Kant: 'to know', 'to do', 'to hope.' " (Bernhard Casper). (shrink)

This paper argues that the biochemistry of memory consolidation provides valuable model systems for exploring the multiple realization of psychological states.

This volume is a perfect guide for students of the great philosopher and for a broader general audience seeking an introduction to Rosenzwieg's ideas.

Easy-road mathematical fictionalists grant for the sake of argument that quantification over mathematical entities is indispensable to some of our best scientific theories and explanations. Even so they maintain we can accept those theories and explanations, without believing their mathematical components, provided we believe the concrete world is intrinsically as it needs to be for those components to be true. Those I refer to as “mathematical surrealists” by contrast appeal to facts about the intrinsic character of the concrete world, not (...) to explain why our best mathematically imbued scientific theories and explanations are acceptable in spite of having false components, but in order to replace those theories and explanations with parasitic, nominalistically acceptable alternatives. I argue that easy-road fictionalism is viable only if mathematical surrealism is and that the latter constitutes a superior nominalist strategy. Two advantages of mathematical surrealism are that it neither begs the question concerning the explanatory role of mathematics in science nor requires rejecting the cogency of inference to the best explanation. (shrink)

In the New Mechanist literature, most attention has focused on the compositional explanation of processes/activities of wholes by processes/activities of their parts. These are sometimes called “constitutive mechanistic explanations.” In this paper, we defend moving beyond this focus to a Pluralism about compositional explanation by highlighting two additional species of such explanations. We illuminate both Analytic compositional explanations that explain a whole using a compositional relation to its parts, and also Standing compositional explanations that explain a property of a whole (...) using a compositional relation to the properties of its parts. We also highlight how adopting a Pluralism about compositional explanations justifies a more Pluralist view of the ontological posits of such explanations and opens up a range of new research questions. (shrink)

In the article Privacy and Health Practices in the Digital Age, the authors describe current privacy challenges for digital health data and review the theoretical framework on privacy in the contex...

This article considers claims that biology should seek general theories similar to those found in physics but argues for an alternative framework for biological theories as collections of prototypical interlevel models that can be extrapolated by analogy to different organisms. This position is exemplified in the development of the Hodgkin‐Huxley giant squid model for action potentials, which uses equations in specialized ways. This model is viewed as an “emergent unifier.” Such unifiers, which require various simplifications, involve the types of heuristics (...) discussed in Wimsatt’s writings on reduction, but with a twist. Here, the heuristics are used to generate emergent rather than reductive explanations. †To contact the author, please write to: Department of History and Philosophy of Science, University of Pittsburgh, 1017 Cathedral of Learning, Pittsburgh, PA 15260; e‐mail: [email protected]. (shrink)

This article examines two recent alternatives to the traditional conception of human rights as natural rights: the account of human rights found in discourse ethics and the ‘political conception’ of human rights influenced by the work of Rawls. I argue that both accounts have distinct merits and that they are not as opposed to one another as is sometimes supposed. At the same time, the discourse ethics account must confront a deep ambiguity in its own approach: are rights derived in (...) a strong sense from the conditions of ‘communicative freedom’ or are they developed from the participants’ own reflection upon their ongoing and continuously changing practices and institutions? The political conception recently proposed by Joshua Cohen can, I argue, contribute to the resolution of this ambiguity, though not without some modifications of its own. Keywords: human rights; discourse ethics; The ‘political conception’ of rights; Seyla Benhabib; John Rawls; Rainer Forst; Michael Ignatieff; Thomas Pogge; Joshua Cohen (Published: 10 March 2009) Citation: Ethics & Global Politics. DOI: 10.3402/egp.v2i1.1938. (shrink)

It is commonly taken for granted that abortion is necessarily impermissible if the fetus is a person with a right to life. In her influential essay Judith Jarvis Thomson offers what I will call the violinist example to show that merely having a right to life does not in and of itself give rise in the fetus to a right to use the mother's body. On Thomson's view, if the fetus has a right to use the mother's body that precludes (...) terminating its life by means of an abortion, it is because the mother did something to give the fetus that right. Thus she concludes that the proposition that the fetus is a person does not imply that abortion is morally impermissible. (shrink)

Ce recueil de textes de Rosenzweig offre l'indispensable complement a Foi et savoir qui s'attachait essentiellement a la genese de L'Etoile de la Redemption. Ici sont rassembles a la fois des essais politiques et historiques qui sont des reflexions sur la guerre, sur le cours de l'histoire universelle et sur les moteurs de cette histoire, ainsi que deux autres ensembles de textes qui concernent plus directement la nouvelle conception de ce que Rosenzweig appelle la vie juive. Ces textes (...) temoignent donc dun heritage hegelien que l'auteur entend assumer tout en lui faisant subir nombre de transformations, et, dans le meme temps, d'un approfondissement de sa reflexion sur les rapports entre histoire et religion. D'une part, il tente de donner corps a une pensee originale qui refuse egalement l'orthodoxie, le liberalisme, l'assimilation et le sionisme; d'autre part, il cherche a traduire dans la pratique cette pensee nouvelle, et c'est la fondation de la libre Maison d'etudes de Francfort qui concretisera ses engagements. Dans la pensee juive du XXe siecle, outre l'aventure sioniste, cette tentative de refonder la vie et la pensee juives est sans equivalent. Contre la conception antiquaire de l'histoire developpee par la Science du Judaisme, contre les secularisations plus ou moins arbitraires operees par le courant assimilationiste, Rosenzweig milite pour une forme nouvelle d'enseignement qui devrait instaurer un autre rapport a l'ensemble de la tradition, ainsi qu'une autre maniere de vivre l'histoire. (shrink)