This article examines precontextualization: the rhetorical act of previewing and contextualizing a future discursive event. I examine how an NBC News broadcast selected verbal–visual representations of the past in order to enact a context for an upcoming discourse moment: Colin Powell’s 2003 United Nations address. The article draws on appraisal analysis, multimodal video analysis and scholarship on the rhetoric of futurity. I show that the NBC journalists who precontextualized Powell’s address on the night before its delivery presented viewers with a (...) supportive context for understanding Powell’s argument. By representing Saddam Hussein as deceptive and even deserving of future violence, the journalists essentially pre-confirmed arguments that Powell employed the next day. More importantly, because the news representations were presented as factual, they allowed viewers little space to consider alternative viewpoints – and little reason to question or resist the seemingly inexorable push for war. (shrink)

The American Institute of certified public accountants (AICPA) has promulgated a Code of Professional Conduct , which has served as the primary ethical standard for public accountants in the United States for more than 20 years. It is now out of date and needs to be replaced with a code of ethics. Just as U.S. generally accepted accounting principles are being migrated toward “principles-based accounting” as part of a convergence with international financial reporting standards, a similar process needs to occur (...) with ethics. This article organizes the primary rules of the AICPA Code around five essential virtues: objectivity, integrity, inquisitiveness, loyalty, and trustworthiness. These virtues correspond to the general principles set forth in the Code of Ethics for Professional Accountants of the International Federation of Accountants (IFAC). From this virtue ethics perspective, various rules of the AICPA Code are critiqued as being inadequate at best, and poorly crafted at worst. The article concludes with the proposition that principles-based ethics serves the profession and the financial reporting process better than the current rules-based approach. (shrink)

The American Institute of certified public accountants (AICPA) has promulgated a Code of Professional Conduct, which has served as the primary ethical standard for public accountants in the United States for more than 20 years. It is now out of date and needs to be replaced with a code of ethics. Just as U.S. generally accepted accounting principles are being migrated toward "principles-based accounting" as part of a convergence with international financial reporting standards, a similar process needs to occur with (...) ethics. This article organizes the primary rules of the AICPA Code around five essential virtues: objectivity, integrity, inquisitiveness, loyalty, and trustworthiness. These virtues correspond to the general principles set forth in the Code of Ethics for Professional Accountants of the International Federation of Accountants (IFAC). From this virtue ethics perspective, various rules of the AICPA Code are critiqued as being inadequate at best, and poorly crafted at worst. The article concludes with the proposition that principles-based ethics serves the profession and the financial reporting process better than the current rules-based approach. (shrink)

The essay aims to demonstrate that participatory ecological art focused on plant-ing, sowing, and cultivation serves as a means to promote a culture of environ-mental care. After exploring several artistic projects involving community engage-ment in landscape stewardship, the essay focuses on the debate concerning ges-ture and behavioral patterns. Finally, by examining artist Egle Oddo’s Performative Habitats project, it seeks to understand how art can influence the formation of new habits through both increased environmental awareness and repeated action, employing key (...) theoretical frameworks of Everyday Aesthetics. (shrink)

The financial crisis has led to calls for increased regulation of the financial sector. In many respects this is uncontroversial because increased regulation should promote the behaviours we want to see, while limiting the behaviours we do not. This article takes issue with the idea that regulation, and guidelines, promote ethical behaviour in the way that we want them to. Firstly, judgement is often required to implement guidelines and regulations, which allows room for unethical behaviour. Secondly, we want financial professionals (...) to behave ethically even when there are significant incentives not to; so, verifying compliance with regulations and guidelines when such incentives are absent isn’t a good gauge of the ethical status of financial professionals. -/- The example of the valuation of the assets (Net Asset Value) of hedge funds illustrates these issues well. There are many rules governing how NAVs should be calculated, and while we can verify that a fund is abiding by the rules, the ability to manipulate the NAV remains. Furthermore, the incentive to do so is often only present during a crisis (usually to understate losses). Therefore, verifying compliance during ‘normal’ times is of little help in judging whether a manager will behave ethically when we most need him to. I first argue that the gap between compliance with regulations and ethical behaviour is best filled by the adoption of a virtue ethics approach, as discussed by Spalding & Oddo (2011), and Graafland & van de Ven (2011). I then discuss the implications of adopting such an approach for the financial industry’s codes of conduct, such as the CFA Institute’s ‘Code of Ethics and Standards of Professional Conduct’. Adopting a virtue ethics perspective would require a significant change in the emphasis of such codes. (shrink)

Confidence ratings have often been integrated into reasoning and intelligence tasks as a means for assessing meta-reasoning processes. Although it is often assumed that eliciting these judgements throughout reasoning tasks has no effect on the underlying performance outcomes, this is yet to be established empirically. The current study examines whether eliciting CR from participants during a fluid-reasoning task influences their performance and how this effect is moderated by their initial self-confidence in their own reasoning abilities. In a first experiment, we (...) found that participants performing CR during Raven's Progressive Matrices significantly outperformed a control group who did not provide ratings. Additionally, a second experiment demonstrated that CR only facilitated performance in participants who have a high level of initial self-confidence in their reasoning ability, whereas they were detrimental to participants low in self-confidence. (shrink)

Aim To study the views on the acceptability of physician-assisted-suicide of lay people and health professionals in an African country, Togo.Method In February–June 2012, 312 lay people and 198 health professionals in Togo judged the acceptability of PAS in 36 concrete scenarios composed of all combinations of four factors: the patient's age, the level of incurability of the illness, the type of suffering and the patient's request for PAS. In all scenarios, the patients were women receiving the best possible care. (...) The ratings were subjected to cluster analysis and analyses of variance.Results Most lay people were not systematically opposed to PAS, whereas most health professionals were systematically opposed to it. The most important factors in increasing acceptability among people not systematically opposed were advanced age of the patient and incurability of the illness. Additional acceptability was provided by the patient's request to have her life ended, although much less so than in studies in Western countries, and by suffering characterised by complete dependence rather than by extreme physical pain.Conclusions These empirical findings—the first ones gathered in the African continent—suggest that most Togolese lay people are not categorically for or against PAS, but judge its degree of acceptability as a function of concrete circumstances. (shrink)

Collingwood’s “Libellus de Generatione: An Essay in Absolute Empiricism” was a tract of strenuous philosophical revisionism; never published, perhaps unpublishable, supposedly destroyed, it survived. He begins by stressing his obligations to David Hume; he offers his thematic: “absolute denial of any such concept as substance and the resolution of all reality into the reality of experience.” “The reality of mind is the process of its experience, its life, and nothing else”. Or, “the mind is a mirror... whose being is solely (...) the activity of reflecting”; it has no “substance of its own of which this activity is only a reflection”. Collingwood’s entire career as student and teacher... (shrink)

A version of nonstandard analysis, Internal Set Theory, has been used to provide a resolution of Zeno's paradoxes of motion. This resolution is inadequate because the application of Internal Set Theory to the paradoxes requires a model of the world that is not in accordance with either experience or intuition. A model of standard mathematics in which the ordinary real numbers are defined in terms of rational intervals does provide a formalism for understanding the paradoxes. This model suggests that in (...) discussing motion, only intervals, rather than instants, of time are meaningful. The approach presented here reconciles resolutions of the paradoxes based on considering a finite number of acts with those based on analysis of the full infinite set Zeno seems to require. The paper concludes with a brief discussion of the classical and quantum mechanics of performing an infinite number of acts in a finite time. (shrink)

This essay concerns Scott Shapiro's criticism that H.L.A. Hart's theory of law suffers from a Although other philosophers of law have summarily dismissed Shapiro's criticism, I argue that it identifies an important requirement for an adequate theory of law. Such a theory must explain why legal officials justify their actions by reference to abstract propositional entities, instead of pointing to the existence of social practices. A virtue of Shapiro's planning theory of law is that it can explain this phenomenon. Despite (...) these sympathies, however, I end with the suggestion that Shapiro's criticism of Hart, as it stands, is incomplete. Careful attention to Hart's notion of the internal point of view indicates that he was aware that legal justification ends with abstract objects, not practices, and that he offered his own explanation of this phenomenon. (shrink)

John. R. Searle’s account of perception is often called the intentionality theory of perception (ITP). ITP maintains direct realism. According to direct realism, physical objects are directly perceived. Searle denies Locke's representational theory of perception since the latter is an antithesis of direct realism. Searle's contention is that, first, according to the representational theory of perception, subjective ideas (mind-dependent entities) are the only object of perception, we do not perceive physical objects at all. Second, Searle says that on the face (...) of the resemblance thesis, the representational theory of perception is not secured because the former is insufficient to explain the latter. This paper is an attempt to reflect on these two charges raised by Searle. First, I will try to show how we can conceive physical objects are objects (indirect) of perception within Locke’s representational theory of perception. Then, it will be argued that Locke’s representationalist theory of perception can be upheld without the support of the resemblance thesis. (shrink)

This study investigates the impact of fraud/lawsuit revelation on U.S. top executive turnover and compensation. It also examines potential explanatory variables affecting the executive turnover and compensation among U.S. fraud/lawsuit firms. Four important findings are documented. First, there was significantly higher executive turnover among U.S. firms with fraud/lawsuit revelation in the Wall Street Journal than matched firms without such revelation. Second, although on average, U.S. top executives received an increase in cash compensation after fraud/lawsuit revelation, this increase is smaller than (...) that of matched non-fraud/lawsuit firms. Third, fraud/lawsuit firms were more likely to change top executive when chief executive officer (CEO) was not the board chairman and CEO had been on the board for a short time. Fourth, fraud/lawsuit firms were more likely to reduce their executive cash compensation when profitability was low, firms were involved in fraud, the compensation committee size was small, and the board met more often. These findings indicate that although, in general, U.S. fraud/lawsuits firms did not reduce their executive cash compensation, those involved in fraud were more likely to reduce their executive cash compensation than to change their top executives. The finding, that ethical standards is not a significant factor for U.S. executive turnover nor compensation reduction, suggests that ethics appears to play no part in the board’s decisions, and that U.S. firms may have ethical standards in writing but they do not implement nor enforce the standards. (shrink)

Mitochondrial replacement techniques, known in the popular media as 'three-parent' or 'three-person' IVFs, have the potential to enable women with mitochondrial diseases to have children who are genetically related to them but without such diseases. In the debate regarding whether MRTs should be made available, an issue that has garnered considerable attention is whether MRTs affect the characteristics of an existing individual or whether they result in the creation of a new individual, given that MRTs involve the genetic manipulation of (...) the germline. In other words, do MRTs affect the qualitative identity or the numerical identity of the resulting child? For instance, a group of panelists on behalf of the UK Human Fertilisation and Embryology Authority has claimed that MRTs affect only the qualitative identity of the resulting child, while the Working Group of the Nuffield Council on Bioethics has argued that MRTs would create a numerically distinct individual. In this article, I shall argue that MRTs do create a new and numerically distinct individual. Since my explanation is different from the NCOB's explanation, I shall also offer reasons why my explanation is preferable to the NCOB's explanation. (shrink)

In Seeing Things as They Are (Searle 2015), Searle developed a direct realist’s theory of perception. According to direct realism, physical objects are directly and immediately perceived. Searle claims that Berkeley’s theory of perception goes against direct realism. For Searle, Berkeley’s theory suggests that only subjective experiences (ideas) are directly and immediately perceived, not physical objects. Contrary to Searle, G. S. Pappas claims that Berkeley’s theory of perception is consistent with the view that physical objects are immediately perceivable (Pappas 1982; (...) Pappas 1987). Given the conflicting interpretations of Berkeley’s theory of perception, this paper attempts to defend Searle’s position on Berkeley’s theory of perception. It refutes Pappas’ interpretation by arguing that he is inconsistent with Berkeley’s theses of ontological phenomenalism and heterogeneity thesis. (shrink)

I offer an appreciation and critique of Ernst Fehr’s altruism research in experimental economics that challenges the "selfishness axiom" as an account of human behavior. I describe examples of Fehr’s experiments and their results and consider his conceptual terminology, particularly his "biological" definition of altruism and its counterintuitive implications. I also look at Fehr’s experiments from a methodological perspective and examine his explanations of subjects’ behavior. In closing, I look at Fehr’s neuroscientific work in experimental economics and question his adherence (...) to a subjective expected utility interpretation of subjects’ behavior. Key Words: altruism • Ernst Fehr • strong reciprocity • neuroeconomics • experimental economics. (shrink)

This article examines the strongest case to date in favor of a Whiteheadian atheism. But this case proves inadequate to account for genuine novelty.

Study of philosophy of semantics in Vākyapadīya of Bhartr̥hari.

The purpose of this essay is to map out the perspective of ecstatic naturalism and its corollary theology of deep pantheism. Ecstatic naturalism begins and ends with the fissuring between nature naturing (nature perennially creating itself out of itself alone) and nature natured (the innumerable orders of the world). Nature naturing and its pulsating potencies could also be named: der Wille (Schopenhauer), firstness (Peirce), the transcendental psychoid (Jung), and creativity (Whitehead). Deep Pantheism rejects theism, with a fully transcendent deity, and (...) panentheism, with its deity both in and beyond nature. The “deep” in my form of pantheism refers to the otherness of the unfathomable depths of the unconscious of nature. The theism entailed is that of gods and goddesses, finitely located, that are archetypal images. The symbol of the Great Mother is a premier locus for grounding and enveloping the human psyche. The travail of mind involves the fitful and precarious transitions between finite and embedded mind within nature natured and the emergence of an awareness of the depths of the human, cultural, collective, and natural modes of the unconscious via nature naturing. (shrink)

Translation with notes of Ammonius' Commentary on Aristotle's Categories.

Since 1994, when the first fetal imaging boutique appeared in Texas, many sites have been established around the country for parents to receive nonmedical fetal imaging using three- and four-dimensional ultrasound machines. These businesses boast the benefits they offer to parental-fetal bonding, but the medical community objects to the use of ultrasound machines for nonmedical purposes. In this article, I present the statements released by the medical community, highlighting the alarmist strategies used to paint boutique ultrasounds as bad science and (...) elevate the medical use of ultrasounds. Through a close reading of the statements, it is shown that the medical community's primary concern is not the health of the fetus or the woman but rather their place as the sole users of fetal ultrasounds. This detailed analysis reveals a medical community fearful that its authority is being usurped and is therefore responding with statements meant to denigrate boutique fetal ultrasounds. (shrink)

There is, in the Ramsey Archive at the Hillman Library of the University of Pittsburgh, a note, written in 1929, in Ramsey's hand and mostly in German, consisting of twenty paragraphs the contents...