The discussion about the relationship between tone at the top and financial reporting practices has been primarily focused on the oversight role played by the board of directors and other structural elements of corporate governance. Another relevant determinant of tone at the top is the corporate narrative language, since it is a fundamental way in which the chief executive officer enacts leadership. In this study, we empirically explore the association between financial reporting aggressiveness and five thematic indicators capturing different traits (...) of ethical leadership from 535 annual letters to shareholders. We find that aggressive financial reporting is positively associated with CEO letters using a language which is resolute, complex, and not engaging. Our empirical findings highlight the importance of examining discretionary corporate narratives for the auditing process and the role of tone at the top in influencing accounting practices. (shrink)

The total irrelevance of absolute space to scientific observation and experiment led him early to a most radical conclusion: experience cannot teach us anything about the true structure of space; consequently, the choice of a geometry for the ...

What is street art? This paper offers a definition of street art as an art kind or art form based on its essential value: its subversiveness. It argues that street art is essentially subversive in virtue of using public space as a technical resource. By hijacking a portion of the urban landscape with its colourful forms and witty designs, street art challenges familiar ways of practising the city, while creating a ‘temporary autonomous zone’ of free expression. There, corporate control over (...) the city’s visible surfaces is ridiculed and people reclaim their right to use the city. In this sense, street art functions as a carnivalesque tactic of social resistance, favouring the emergence of alternative ways to imagine our urban life and our uses of public space. By considering its subversiveness, one can also explain how street art (i) significantly differs from official public art; (ii) includes graffiti as its original and most radical style. (shrink)

This chapter contains sections titled: References and Further Reading.

This study uses a Corpus Assisted Discourse Studies methodology to provide the first systematic analysis of how trust is discursively constructed in crypto-drug markets. The data come from two purpose-built corpora. One comprises all the forum messages posted on the flag ship crypto-drug market Silk Road during the years in which it traded on the hidden net. The other corpus comprises all the reports published by the United Nations Office on Drugs and Crime during the same period. Our analysis of (...) trust focuses on the identities of those buying and selling drugs. The findings reveal that the Silk Road community members regularly discussed vendors’ identities alongside a continuum of trust–risk calculation, explicitly identifying both ‘good’ and ‘bad’ practices and hence engaging in self-regulatory discourses, and mainly constructed drug users’ identities in relation to values of expertise, integrity and benevolence. The findings also suggest that hard law enforcement activity, such as crypto-drug market closure, may encourage technological innovation within these markets. Moreover, our results show a disconnect between the discursive reality of the policy-making documents we examined and the very crypto-drug markets that they seek to legislate. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The World Of Desire:Lacan Between Evolutionary Biology and Psychoanalytic TheoryLorenzo Chiesa (bio)The primary aim of this paper is to analyse the biological foundations of Lacan's notion of desire as expounded in his first two Seminars (1953-1955). These works provide us with his most detailed discussion of the species-specific preconditions that allow Homo sapiens to speak and establish symbolic pacts among individuals. Despite its irreducibility to the domain of animal (...) instincts, human desire can only be adequately understood against the background of an evolutionary enquiry on the emergence of language, one that problematises both the implicit teleological assumptions of a certain Darwinism and the logical consistency of an investigation of origins. Drawing on organic and anatomical evidence endorsed by natural scientists as different as Stephen Jay Gould and Adolf Portmann, Lacan postulates a primordial biological discord between man and his environment, centred on premature birth and a subsequent disorder of the imagination, from which language and the Symbolic immanently arise.1 Desire is seen in this context as coextensive with what, especially in Seminar I, Lacan repeatedly refers to as "the world of the symbol," or "the symbolic world"—a crucial phrase, rich with philosophical implications, to which critics have not yet [End Page 200] paid sufficient attention.2 The most important point to be grasped here is that the symbolic order is a world in the sense that, in always presenting itself to man as a totality, a uni-verse, it compensates for the failure of a strictly 'natural' relationship between man as animal and his environment. Yet, in performing this function, the Symbolic also amounts to nothing other than 'human nature' tout-court.3 In other words, the Symbolic is an exceptional and to a certain extent autonomous pseudo-environment that must nevertheless be interpreted by means of biological concepts.4 For this reason, the very opposition between nature and culture is as such put into question and re-proposed at a different level.5Lacan's seminars and articles of the early to mid-1950s are usually read from the standpoint of the notions of 'empty' and 'full' speech in their relation to the Kojèvian dialectic of the recognition of desire. While not underestimating the importance of this first formulation of desire as desire of the other, I intend to dwell especially on its biological presuppositions, since Lacan will maintain them—often to the point of taking them for granted—even after abandoning the notions of 'empty' and 'full' speech. This will also enable me to show that the supposedly Hegelian Lacan of this period is already preoccupied with a materialist explanation of language and of human desire as desire for recognition, both of which are framed within the context of a virulent anti-teleological, anti-humanist, and anti-vitalist polemics.It is, however, paramount to pre-emptively specify that my new approach to Seminars I and II does not intend to deny the impasses of Lacan's early notion of desire as a desire for recognition, which I have thoroughly discussed in Subjectivity and Otherness.6 In brief, the problem with Lacan's appropriation of Kojève is that, at this stage, the mutual recognition of one's desire is identified with the subject's fully successful integration into the symbolic order. What is not sufficiently stressed in this way—yet not entirely overlooked—is the incompleteness of the latter, the fact that man's pseudo-environment presents itself as a totality only insofar as it is structurally not-all. The [End Page 201] elaboration of a meticulous theoretical distinction between need, demand, and desire carried out in Seminars IV and V, as well as a direct confrontation with the Real as the not-all of the Symbolic in Seminar VII, will later oblige Lacan to reconsider this harmonic view. By the early 1960s, full integration in the Symbolic will be explicitly regarded as impossible and the dialectic of desire will consequently be focused on the level of the subject's mapping of himself as falling onto the object of the repressed fantasy.IIAccording to Lacan, man is born prematurely, that is, with "foetalised traits,"7 which are especially... (shrink)

L'image de l'écriture est singulièrement fréquente dans des explications cognitivistes du fonctionnement de l'esprit, non seulement comme métaphore mais également comme paradigme conceptuel: la machine de Turing, en particulier, montre un isomorphisme structural complet avec l'utilisation de l'écriture alphabétique. La machine de Turing effectue exactement les mêmes opérations effectuées par un homme écrivant avec le stylo et le papier et cela dépend de deux raisons: 1. il a été conçu dans l'image et la similarité de la pratique concrète humaine de (...) l'écriture ; 2. c'est le produit typique de la rationalité occidentale, dont le développement n'a été rendu possible que par les caractères spécifiques du traitement alphabétique de l'information. Ces aspects sont utiles pour comprendre la raison pour laquelle l'esprit a commencé à être dépeint comme machine d'écriture au moment même où l'alphabet a commencé à se diffuser: une recherche généalogique montrera comment, dans des traités de mnémotechniques et dans la métaphysique de Platon et d'Aristote, nous pouvons trouver la toute première base de chaque modèle logicosymbolique de l'esprit. (shrink)

El concepto de virtud de Alasdair MacIntyre ha recibido, por parte de la crítica, un tratamiento no sistemático y poco profundo. En concreto, la virtud de la prudencia ha recibido escasa atención. La prudencia es una virtud muy importante en el pensamiento de MacIntyre, aunque el autor no la haya analizado de manera unitaria y sistemática. Sus principales propuestas sobre el ser humano y la investigación moral no pueden ser comprendidas sin la virtud de la prudencia. El objetivo de este (...) artículo es ofrecer una exposición y un análisis de dicha virtud en el pensamiento de MacIntyre. (shrink)

Leggett formulated an inequality that seems to generalize the Bell theorem to non-local hidden variable theories. Leggett inequality is violated by quantum mechanics, as was confirmed by experiment. However, a careful analysis reveals that the theory applies to a class of local theory. Contrary to what happens in the derivation of Bell inequality, it is not necessary to make the hypothesis of outcome independence to derive the Leggett inequality.

Lars von Trier’s Antichrist (2009) has often been described as a ‘gothic’, if not straightforwardly ‘horror’ movie. While this claim could easily be challenged with regard to strict genre definitions, it is doubtless the case that the film deals very explicitly with fear, first and foremost the female protagonist’s fear of herself, which is placed at the top of the so-called ‘pyramid of fear’ drawn by her therapist/wanna-be-Saviour partner. My opinion is that Antichrist perfectly displays the horrific effects of the (...) direct embodiment, following a true love encounter, of the symbolic positions which Lacan associated with male and female sexuation. If human sexuality relies on the logic for which there is only one mythical man who is truly whole while every real woman is not wholly whole, what happens when He and She (the nameless protagonists of the movie) fully identify with such irreducible asymmetry between the sexes, its fundamental derailment from nature? They short-circuit the material singularity of a specific human animal with the abstract universality of gender. With the same move, they cannot overcome (or sublimate) the realisation that, in the female protagonist’s own words, woman is ‘evil’ – as long as she feels guilty of what man accuses her – and man is a ‘bastard’ – haunted by the phantasm of unifying purity which woman disrupts. Gynocide as male totalizing extermination of universal difference and genital self-mutilation as female reflexive hatred for the supposedly exceptional man mark the sadomasochistic extremes of the scene of the not-two, the frightening ob-scenity ( o-skené ), or off-representation, of human sexuality. (shrink)

En este artículo se hace una crítica de los enfoques teóricos, aquí llamados por analogía o analógicos, que pretenden abstraer conceptos darwinistas del sustrato biológico para aplicarlos a dominios ontológicos (parcialmente) distintos, estrategia adoptada por versiones de la epistemología evolutiva y, sobre todo, por la teoría memética. Para ello se utiliza el argumento de la exclusión causal, tomado en préstamo de la filosofía de la mente; se hace evidente la existencia de un paralelismo entre causalidad mental y memética, y se (...) muestra cómo cualquier posible caracterización de la segunda a partir de la primera conduce a graves problemas metafísicos y epistemológicos. En las conclusiones se esbozan, sin intención de exhaustividad, algunas ideas sobre cómo evitar posiciones reduccionistas sin adoptar una postura teórica analógica. The main purpose of this paper is criticize theoretical approaches -here called by analogy, or analogical- which aim to extract Darwinian concepts from a biological substrate to apply them to (partially) different ontological domains. This strategy is adopted by some versions of evolutionary epistemology and, especially, by memetics theory. An argument borrowed from philosophy of mind, namely, the argument of causal exclusion, is used to carry out the critique. The existence of a parallelism between memetics and mental causation will be shown, and it will be argued that any possible characterization of the first in terms of the second implies serious metaphysical and epistemological problems. In the conclusions, with no intention of completeness, some ideas on how to avoid reductionist positions, without taking an analogical posture, will be outlined. (shrink)

En el problema filosófico sobre la existencia de Dios se levanta, por la parte negativa, un famoso argumento, conocido ya y contestado desde antiguo, pero que algunos siguen exhibiendo triunfalmente como prueba irrecusable de ateísmo... Es de una forma u otra el argumento que se apoya en la existencia del mal.Pero son muy pocos los que han tomado la molestia de hacer un análisis racional de dicho argumento y de sus nada claras presuposiciones. Es lo que ahora vamos a intentar, (...) con la brevedad que impone este tipo de escritos y con la claridad que la dificultad misma del tema lo permita, aparte de la imbecilidad propia del autor.. (shrink)

En el presente artículo se sostiene que, a través de la tecnología, las personas podemos simplificar y resolver tareas morales incluso en presencia de información incompleta o de una capacidad insuficiente para la acción moral. Muchas cosas externas, normalmente concebidas como inertes desde un punto de vista moral, pueden considerarse lo que aquí se denominarán mediadores morales. Por lo tanto, no todas las herramientas morales están en el interior de nuestra cabeza, sino que muchas están distribuidas en objetos y estructuras (...) externas que funcionan como dispositivos éticos. Con el objeto de investigar con detalle este conflicto ético entre los seres humanos y las cosas, consideraremos el papel que desempeñan los objetos, las estructuras y los artefactos tecnológicos mostrándolos como delegados y mediadores morales. (shrink)

Es tarea de todos aplicar una ley, o sea realizar y ejecutar aquellos actos jurídicos y hechos prácticos que desembocan en su cumplimiento o lo constituyen. Se aplica una norma de carácter implicativo cuando, ante la existencia de un supuesto de hecho previsto en ella, se concluye la obligación contenida en su consecuencia jurídica, actuándose de conformidad con ello. Eso es incompatible con la separación de lo normativo y lo fáctico, propia del normativismo de Kelsen. Y es que hay situaciones (...) jurídicas que es imposible que se den cuando suceden ciertos hechos. El cambio de paradigma requerido para entender el hecho jurídico pasa por adoptar una lógica jurídica totalmente diferente de la lógica deóntica estándar. (shrink)

The Aldine edition of Galen, awaited for more than 25 years, was perhaps the most risky enterprise in the whole history of the publishing house, and it almost brought Aldus' heirs to bankruptcy. Although the editors were among the most renowned specialists of the time, the edition was harshly criticized by one former friend and collaborator of Aldus, Desiderius Erasmus of Rotterdam. Why? Was the edition so bad, were the manuscripts on which the edition was based responsible for its quality? (...) Or were there other reasons for Erasmus' complaint? This paper tries to give some hints in order to answer such questions, arguing that the role of Erasmus in the assessment of the value of the edition should take us into Aldus' house in the period of the late fifteenth and early sixteenth century, and into the political and religious debate of the time. (shrink)

Computing has become ubiquitous and organic. The “new” human ecosystem is increasingly composed of "intelligent" objects. Since the Nineties there has been a constant application of the practice of disappearance of everyday objects. The daily experience changes, since the objects we use, in their disappearance and imperceptibility, do not divide us from the Life-World. At the same time, the designer is called to rewrite and amplify human experience, and design reflects a different conception of the aesthetic, which must be intended (...) not only as a theory of the artistic and/or cosmetic beauty, but mainly as a science of the experience as such. The designer is no longer limited to designing objects, but he can also design human beings. (shrink)

This paper argues that the graphic adaptation of Dennis Lehane’s Shutter Island utilizes the medium to evoke an affective participation and investment from the reader. It explores the ways the graphic novel overcomes problematic representations of mental illness in the popular film version. Drawing on graphic fiction theory, I contend that readers’ engagement in and construction of the story between panels, in the “gutters,” allows them to participate in the protagonist’s persecutory delusion. Additionally, I draw on Foucault’s conceptualizations of the (...) medical gaze and historical figurations of madness connected to water in order to demonstrate the mechanism by which the reader is placed in a dual subject position, becoming both observer and observed. In this capacity, I suggest that graphic fiction provides a unique experience to engender empathy for psychiatric illness. (shrink)

This is the first dedicated commentary to Sextus Empiricus’ treatise _Against the Arithmeticians_, dealing with crucial issues in the history of the sceptical, Platonic and Pythagorean traditions and in the ancient philosophy of mathematics.

This essay seeks to give a contractarian foundation to the concept of Corporate Social Responsibility, meant as an extended model of corporate governance of the firm. It focuses on justification according to the contractarian point of view. It begins by providing a definition of CSR as an extended model of corporate governance, based on the fiduciary duties owed to all the firm's stakeholders. Then, by establishing the basic context of incompleteness of contracts and abuse of authority, it analyses how the (...) extended view of corporate governance arises directly from criticism of the contemporary neo-institutional economic theory of the firm. Thereafter, an application of the theory of bargaining games is used to deduce the structure of a multi-stakeholder firm, on the basis of the idea of a constitutional contract, which satisfies basic requirements of impartial justification and accordance with intuitions of social justice. This is a sequential model of constitutional bargaining, whereby a constitution is first chosen, and then a post-constitutional coalition game is played. On the basis of the unique solution given to each step in the bargaining model, the quest for a prescriptive theory of governance and strategic management is accomplished, so that I am able to define an objective-function for the firm consistent with the idea of CSR. Finally, a contractarian potential explanation for the emergence of the multi-fiduciary firm is provided. (shrink)

This volume sets out to give a philosophical "applied" account of violence, engaged with both empirical and theoretical debates in other disciplines such as cognitive science, sociology, psychiatry, anthropology, political theory, ...

Theoretical and manipulative abduction conjectures and manipulations : the extra-theoretical dimension of scientific discovery. -- Non-explanatory and instrumental abduction : plausibility, implausibility, ignorance preservation. -- Semiotic brains and artificial minds : how brains make up material cognitive systems. -- Neuromultimodal abduction : pre-wired brains, embidiment, neurospaces. -- Animal abduction : from mindless organisms to srtifactual mediators. -- Abduction, affordances, and cognitive niches : sharing representations and creating chances through cognitive niche construction. -- Abduction in human and logical agents : hasty (...) generalizers, hybrid abducers, fallacies. -- Morphodynamical abduction : causation of hypotheses by attractors dynamics. (shrink)

Revenge arguments purport to show that any proposed solution to the semantic paradoxes generates new paradoxes that prove that solution to be inadequate. In this paper, I focus on revenge arguments that employ the model-theoretic semantics of a target theory and I argue, contra the current revenge-theoretic wisdom, that they can constitute genuine expressive limitations. I consider the anti-revenge strategy elaborated by Field and argue that it does not offer a way out of the revenge problem. More generally, I argue (...) that the difference between ‘standard’ and ‘revenge’ paradoxes is ill-conceived and should be abandoned. This will contribute to show that the theories that provide a uniform account of truth and other semantic notions are the ones best equipped to avoid the paradoxes altogether—‘standard’ and ‘revenge’ alike. (shrink)

As humanity becomes increasingly interconnected through globalization, the question of whether community is possible within culturally diverse societies has returned as a principal concern for contemporary thought. Lorenzo Simpson charges that the current discussion is stuck at an impasse-between postmodernism's fragmented notions of cultural difference and humanism's homogeneous versions of community. Simpson proposes an alternative-one that bridges cultural differences without erasing them. He argues that we must establish common aesthetic and ethical standards incorporating sensitivity to difference if we are (...) to achieve cross-cultural understanding. (shrink)

The technological advances of contemporary society have outpaced our moral understanding of the problems that they create. How will we deal with profound ecological changes, human cloning, hybrid people, and eroding cyberprivacy, just to name a few issues? In this book, Lorenzo Magnani argues that existing moral constructs often cannot be applied to new technology. He proposes an entirely different ethical approach, one that blends epistemology with cognitive science. The resulting moral strategy promises renewed dignity for overlooked populations, both (...) of today and of the future. (shrink)

The book deals with one of the most important issues of philosophy of law and constitutional thought: how to understand clashes of fundamental rights, such as the conflict between free speech and privacy, and develops a framework for adjudication.

In today's world, the corporate image of the largest companies is closely linked to their performance in the field of corporate social responsibility and the disclosure of information on that topic, specifically, on climate change. Since the Board of Directors is the body responsible for this process, the aim of this article is to show the role that companies' Boards of Directors play in the accountability process vis-à-vis stakeholders in relation to one specific aspect which has enormous significance in environmental (...) information: practices used to monitor greenhouse gas emissions. In order to achieve this, we shall verify certain business characteristics, in addition to the size and activity of the Board of Directors, and we shall take different dependence models into consideration. These models will include variables related to the level of independence and diversity of the Board of Directors, which interact with dummy variables representing the company's litigation risks regarding environmental behavior and the institutional macro-context of the organization's country of origin. The results make it clear that Boards of Directors are basically focused on the traditional responsibility of creating economic value, instead of dealing with today's broader business world concepts, which include social responsibility. This focus, therefore, does not favor the accountability process before other stakeholders, if this makes it more difficult to protect the interests of shareholders. (shrink)

In recent years, a new dispute has risen to prominence: the dispute between realists and anti-realists about causal powers. Albeit sometimes overlooked, the meta-ontological features of this “question of realism for powers” are quite peculiar. For friends and foes of causal powers have characterized their contrasting views in a variety of different ways; as existence claims, as semantic or truth-making claims, as fundamentality claims, as claims about the nature of certain properties. Not only does this multiplicity of interpretations make it (...) unclear what the genuine bone of contention is, if there is one; some of them appear to be mutually exclusive. Some light can be shed on this apparent yet widespread confusion by distinguishing three degrees of ontological involvement in dispositional truths; viz., three ways, of increasing robustness, to read ontological commitments from dispositional truths. Relatedly, by exploring the literature, and focusing on some selected examples of power realism and anti-realism, we can observe that power realists vastly disagree over the intrinsic nature ad make-up of dispositional properties. Such examples furthermore invite the thought that the question of realism for powers is best understood not as the debate around the existence of properties with a distinctive identity, but rather as a debate about metaphysical hierarchy. Finally, some anti-realists positions are indistinguishable from realist ones, using merely intensional resources: power realism is best appreciated by going hyperintensional. (shrink)

Functional reductionism characterises inter-theoretic reduction as the recovery of the upper-level behaviour described by the reduced theory in terms of the lower-level reducing theory. For instance, finding a statistical mechanical realiser that plays the functional role of thermodynamic entropy allows for establishing a reductive link between thermodynamics and statistical mechanics. This view constitutes a unique approach to reduction that enjoys a number of positive features, but has received limited attention in the philosophy of science. -/- This paper aims to clarify (...) the meaning of functional reductionism in science, with a focus on physics, to define both its place with respect to other approaches to reduction and its connection to ontology. To do so, we develop and explore two alternative frameworks for functional reduction, called Syntactic Functional Reductionism and Semantic Functional Reductionism. They represent two different possible stances on the view that expand and improve the basic functional reductionist approach along different lines, and make clear how the approach works in practice. The former elaborates on David Lewis’ account, is connected with the syntactic view of theories, is committed to a logical characterisation of functional roles, and is embedded within Nagelian reductionism. The latter adopts a semantic view of theories, spells out functional roles mainly in terms of mathematical roles within the models of theories, and is expressed in terms of the related structuralist approach to reduction. The development of these frameworks has the final goal of advancing functional reductionism, to make it a fully-fledged alternative account for reduction in science. (shrink)

What role does language play in the process of building worldviews? To address this question, in the first section of this paper we will clarify what we mean by worldviews and how they differ, in our perspective, from cosmovisions. In a nutshell, we define worldviews as the biological interpretations agents create of the world around them and cosmovision the more general cultural-based reflections on it. After presenting our definition for worldview, we will also present the multi-shaped viewpoint that frames our (...) analysis, adopting three concepts that can help us explain how agents construct and develop their worldviews: saliences, pregnances, and abduction. While the notions of saliences and pregnances will explain how agents recognize anomalies in their worldview, the concept of abduction will help us discuss how they can learn to approach, explain, and use these anomalies to get new skills and abilities. This other point will lead us to discuss the role of language in this process, which will be describe as an artifact that permits the agent to use abduction to “normalize” and exploit anomalies, being now the ultimate artifact to build, develop, and update their worldviews. (shrink)

This volume brings together essays by different generations of Italian thinkers which address, whether in affirmative, problematizing or genealogical registers, ...