We report the results of a study that examines the association between gender and individuals’ intentions to report fraudulent financial reporting using non-anonymous and anonymous reporting channels. In our experimental study, we examine whether reporting intentions in response to discovering a fraudulent financial reporting act are associated with the participants’ gender, the perpetrator’s gender, and/or the interaction between the participants’ and perpetrator’s gender. We find that female participants’ reporting intentions for an anonymous channel are higher than for male participants; the (...) fraud perpetrator’s gender and the interaction with participants’ gender were not significantly associated with anonymous channel reporting intentions. Neither of the two factors nor the interaction between the two factors was associated with reporting intentions to a non- anonymous reporting channel. Results from an additional analysis indicate that male and female participants differ in the extent to which they judge the reduction in personal costs of an anonymous reporting channel compared to a non-anonymous reporting channel and that the reduction in personal costs mediates the relationship between participant gender and anonymous reporting intentions. (shrink)

CEO compensation has received much attention from both academics and regulators. However, academics have given scant attention to understanding judgments about CEO compensation by third parties such as investors. Our study contributes to the ethics literature on CEO compensation by examining whether judgments about CEO compensation are influenced by two aspects of a company’s tone at the top—social ties between the CEO and members of the Executive Compensation Committee and the CEO’s Reputation, particularly for financial reporting and disclosures. Although, stock (...) exchanges such as NASDAQ require ECC members to be independent, CEOs still may have social connections to the ECC. In addition, CEOs develop a reputation for the quality of their company’s financial reporting and disclosures. We expect both CEO Social Ties and CEO Reputation to impact say-on-pay judgments, and that fairness perceptions about the CEO compensation will mediate the relationship. We conduct an experiment to test our hypotheses. In this study, we employ a two by two experimental design where we manipulate CEO Social Ties with members of the ECC and CEO Reputation for the quality of financial reporting disclosures . Participants were MBA students who provided a say-on-pay judgment , and judgments about the fairness of the CEO’s compensation. Results indicate that CEO Social Ties affected participants’ say-on-pay judgments, which were fully mediated by their perceptions about fairness of the CEO’s compensation. Further, the CEO’s Reputation also affected participants’ say-on-pay judgments, which were fully mediated by their perceptions about fairness of the CEO’s compensation. Implications for research and public policy are presented. (shrink)

Originally published in 1983 _Reflections on Self Psychology_ records the development of a powerful initiative to alter psychoanalytic theory and practice, and an evaluative questioning of this initiative. It presents a dialogue that developed at the Boston Symposium of 1980 between vigorous proponents of self psychology, equally energetic critics, and many participants between these polar positions. This book attempts to capture within its pages not only the content of what was presented, explored, and evaluated in Boston, but also a sense (...) of the people, about 1,000 strong, who exchanged their ideas on and off the podium – and the remarkable spirit of open inquiry that invigorated these proceedings. The book, as was the meeting, is organized to explore four subjects: the development of the self: infant research; the implications of self psychology for psychoanalytic practice; self psychology and psychotherapy; and the implications of self psychology for psychoanalytic theory. The final section of the book is devoted to an essay by Heinz Kohut that provides an integrated response to the issues and criticisms raised in the course of the symposium. This essay while based on extemporaneous responses by Kohut during different phases of the meeting, is, in its written version, a cohesive, carefully revised, and edited statement prepared in the mellowing period following the meeting and before Kohut’s untimely death. (shrink)

Variabilism is the view that proper names (like pronouns) are semantically represented as variables. Referential names, like referential pronouns, are assigned their referents by a contextual variable assignment (Kaplan 1989). The reference parameter (like the world of evaluation) may also be shifted by operators in the representation language. Indeed verbs that create hyperintensional contexts, like ‘think’, are treated as operators that simultaneously shift the world and assignment parameters. By contrast, metaphysical modal operators shift the world of assessment only. Names, (...) being variables, refer rigidly in the latter merely intensional contexts, but may vary their reference in hyperintensional contexts. This conforms to the intuition that the content of attitude ascriptions encapsulates referential uncertainty. Furthermore, names in hyperintensional contexts are ambiguous between de re* and de dicto* interpretations. This fact is used to account for asymmetric mistaken identity attributions (for example, Biron thinks Katherine is Rosaline, but he doesn’t think Rosaline is Katherine). -/- The variable theory compares favourably with its alternatives, including Millianism and descriptivism. Millians cannot account for the behaviour of names in hyperintensional contexts, while descriptivists cannot generate a necessary contrast between intensional and hyperintensional contexts. No other theory can capture the facts pertaining to the existentially bound use of names. (shrink)

Kaplan and Craver :601–627, 2011) and Piccinini and Craver :283–311, 2011) argue that only mechanistic explanations of cognition are genuine causal explanations, because only evidence of mechanisms reveals the causal structure of cognition. I first argue that this claim is grounded in a commitment to the mechanistic account of causality, which cannot be endorsed by a defender of causal-nonmechanistic explanations. Then, I defend the epistemic theory of causality, which holds that causal explanations are not genuine to the extent that (...) they reveal mechanistic causal structure, but, rather, to the extent that they have evidential support and yield successful prediction, explanation, and control inferences. Finally, I enact an epistemic unification of causal explanation in cognitive science, according to which both mechanistic and nonmechanistic explanations of cognition can be genuine causal explanations. (shrink)

Lewis et al. (2011) attempted to restore the reputation of Samuel George Morton, a 19th century physician who reported on the skull sizes of different folk-races. Whereas Gould (1978) claimed that Morton's conclusions were invalid because they reflected unconscious bias, Lewis et al. alleged that Morton's findings were, in fact, supported, and Gould's analysis biased. We take strong exception to Lewis et al.’s thesis that Morton was “right.” We maintain that Gould was right to reject Morton's analysis as inappropriate (...) and misleading, but wrong to believe that a more appropriate analysis was available. Lewis et al. fail to recognize that there is, given the dataset available, no appropriate way to answer any of the plausibly interesting questions about the “populations” in question (which in many cases are not populations in any biologically meaningful sense). We challenge the premise shared by both Gould and Lewis et al. that Morton's confused data can be used to draw any meaningful conclusions. This, we argue, reveals the importance of properly focusing on the questions asked, rather than more narrowly on the data gathered. (shrink)

This paper investigates the truth conditions of sentences containing indefinite noun phrases, focusing on occurrences in attitude reports, and, in particular, a puzzle case due to Walter Edelberg. It is argued that indefinites semantically contribute the (thought-)object they denote, in a manner analogous to attributive definite descriptions. While there is an existential reading of attitude reports containing indefinites, it is argued that the existential quantifier is contributed by the de re interpretation of the indefinite (as the de re reading adds (...) existential quantification to the interpretation of definites on Kaplan’s analysis). (shrink)

A tension exists between those who do—e.g. Meyer (The British Journal for the Philosophy of Science 71:959–985, 2020 ) and Chemero ( 2011 )—and those who do not—e.g. Kaplan and Craver (Philosophy of Science 78:601–627, 2011 ) Piccinini and Craver (Synthese 183:283–311, 2011 )—afford nonmechanistic explanations a role in cognitive science. Here, I argue that one’s perspective on this matter will cohere with one’s interpretation of the tasks of cognitive science; that is, of the actions for which cognitive scientists (...) are specially fitted. To make this point concrete, I consider two tasks of cognitive science—establishing causal claims and unifying—and show how these tasks are interpreted differently by mechanists and nonmechanists respectively. I then argue that, as a result of these different interpretations, we cannot expect to resolve the tension between mechanists and nonmechanists by appeal to cognitive scientific practice. I conclude that we should give up on the debate between mechanists and nonmechanists, and search for progress elsewhere. (shrink)

This paper consists of an investigation of three debates concerning propositional identity: the tension between structured propositions and higher-order logic, the principle Only Logical Circles, and Kaplan’s Paradox. The literature at large has mistaken the consequences of each of these debates. Structuralists are not committed to the claim that identical properties have different extensions; rather, they are committed to existence monism. Only Logical Circles does not preclude the identification of green in terms of grue; some further (and, as of (...) yet, undisclosed) principle is required for that result. And Kaplan’s Paradox does not count against the possible-worlds conception of propositions; it applies to every account of propositions whatsoever. (shrink)

Samuel Freeman was a student of the influential philosopher John Rawls, he has edited numerous books dedicated to Rawls' work and is arguably Rawls' foremost interpreter. This volume collects new and previously published articles by Freeman on Rawls. Among other things, Freeman places Rawls within historical context in the social contract tradition, and thoughtfully addresses criticisms of this position. Not only is Freeman a leading authority on Rawls, but he is an excellent thinker in his own right, and these (...) articles will be useful to a wide range of scholars interested in Rawls and the expanse of his influence. (shrink)

Cosmopolitans argue that the account of human rights and distributive justice in John Rawls's The Law of Peoples is incompatible with his argument for liberal justice. Rawls should extend his account of liberal basic liberties and the guarantees of distributive justice to apply to the world at large. This essay defends Rawls's grounding of political justice in social cooperation. The Law of Peoples is drawn up to provide principles of foreign policy for liberal peoples. Human rights are among the necessary (...) conditions for social cooperation, and so long as a decent people respect human rights, a common good, and the Law of Peoples, it is not the role of liberal peoples to impose upon well-ordered decent peoples liberal liberties they cannot endorse. Moreover, the difference principle is not an allocative or alleviatory principle, but applies to design property and other basic social institutions necessary to economic production, exchange and consumption. It presupposes political cooperation—a legislative body to actively apply it, and a legal system to apply it to. There is no feasible global state or global legal system that could serve these roles. Finally, the difference principle embodies a conception of democratic reciprocity that is only appropriate to cooperation among free and equal citizens who are socially productive and politically autonomous. a Footnotesa I am grateful to K. C. Tan for many helpful discussions and criticisms of this essay. I am also grateful to the other contributors to this volume for their comments, and to Ellen Paul for her many helpful suggestions in preparing the final version of this essay. (shrink)

Samuel Rickless presents a new account of Berkeley's controversial argument, and suggests it is the philosopher's greatest legacy: not only is it valid, but it may well be sound.

Much contemporary metaphysics, moved by an apparent necessity to take reality to consist of given beings and properties, presents us with what appear to be deep problems requiring radical changes in the common sense conception of persons and the world. Contemporary meta-ethics ignores questions about logical form and formulates questions in ways that make the possibility of correct value judgments mysterious. In this book, Wheeler argues that given a Davidsonian understanding of truth, predication, and interpretation, and given a relativised version (...) of Aristotelian essentialism compatible with Davidson’s basic thinking, many metaphysical problems are not very deep. Likewise, many philosophers' claims that common sense needs to be modified are unfounded. He argues further that a proper consideration of questions of logical form clarifies and illuminates meta-ethical questions. Although the analyses and arguments he gives are often at odds with those at which Davidson arrived, they apply the central Davidsonian insights about semantics, understanding, and interpretation. (shrink)

There is a mystery at the heart of Plato's Parmenides. In the first part, Parmenides criticizes what is widely regarded as Plato's mature theory of Forms, and in the second, he promises to explain how the Forms can be saved from these criticisms. Ever since the dialogue was written, scholars have struggled to determine how the two parts of the work fit together. Did Plato mean us to abandon, keep or modify the theory of Forms, on the strength of Parmenides' (...) criticisms? Samuel Rickless offers something that has never been done before: a careful reconstruction of every argument in the dialogue. He concludes that Plato's main aim was to argue that the theory of Forms should be modified by allowing that forms can have contrary properties. To grasp this is to solve the mystery of the Parmenides and understand its crucial role in Plato's philosophical development. (shrink)

I was led to philosophy by politics. There can be no foundation for political action except in ethics; and there can be no foundation for ethics except in some form of metaphysics, whether religious or other. And one cannot travel very far along the philosophic road— particularly if one has in mind the need of arriving at some definite destination—without finding as an obstacle the perennial problem of Free Will. It is an obstacle which has somehow to be crossed. It (...) cannot be evaded or ignored. The man who is dealing with public affairs—with the principles of Criminal Law, for example, or with the factors that make for peace or war, and indeed with any of the major questions that confront our society—if he tries to think things out, is faced constantly by the problem of individual human responsibility; just as the man of religion is faced by it constantly. (shrink)

The writer commences:—“There was a time, when the earth was to all appearance utterly destitute both of animal and vegetable life, and when according to the opinion of our best philosophers it was simply a hot round ball with a crust gradually cooling. Now if a human being had existed while the earth was in this state and had been allowed to see it as though it were some other world with which he had no concern, and if at the (...) same time he were entirely ignorant of all physical science, would he not have pronounced it impossible that creatures possessed of anything like consciousness should be evolved from the seeming cinder which he was beholding? Would he not have denied that it contained any potentiality of consciousness? Yet in the course of time consciousness came. Is it not possible then that there may be even yet new channels dug out for consciousness, though we can detect no signs of them at present? (shrink)

The various proponents of the DDA differ over how it should be understood. It might be thought that the distinction between doing and allowing reduces to the distinction between action and inaction. As against this, Philippa Foot has argued that some actions, such as pulling the plug on an artificial respirator, should be treated as “allowings.” On her view, the relevant distinction is primarily one between initiating or sustaining a harmful causal sequence, and allowing or enabling a harmful causal sequence (...) to run its course. The view that this is the proper interpretation of the DDA has been challenged by Warren Quinn, who argues that Foot’s distinction either fails to account for our considered intuitions in some cases or collapses back into the action/inaction distinction. Quinn offers an interpretation of the DDA that is closer to the action/inaction distinction, but in which intentions are made to play a significant role. (shrink)

The question whether compulsory schooling is justifiable or not has been treated at considerable length by critics, defenders, and positions in-between. What these treatments—about paternalism and autonomy and institutionalization and more—have not directly analyzed is a question that precedes the issue of overall justification: the preliminary question of time. Does it matter when compulsion takes place? Furthermore, does the timing of compulsion matter to the question of overall justification? I will argue that it does matter, but for reasons not directly (...) related to the question of overall justification. (shrink)

Is the relationship between psychology and neuroscience one of autonomy or mutual constraint and integration? This volume includes new papers from leading philosophers seeking to address this issue by deepening our understanding of the similarities and differences between the explanatory patterns employed across these domains.

This article is a critique of Thaddeus Metz’s modal relational approach to moral status in African ethics. According to moral relationalism, a being has moral status if it exhibits the capacity for communal relationship as either a subject or an object. While Metz defends a prima facie plausibility of MR as an African account of moral status, this article provides a fresh perspective to the debate on moral status in environmental and ethical discourse. It raises two objections against MR: the (...) capability criterion inherent in MR is not only exogenous to African thought but also undermines the viability of MR; and MR cannot account for the standing of species populations. Both objections have severe implications for biodiversity conservation efforts in Africa and beyond. (shrink)

Our objective is to test an optimality model of human fertility that specifies the behavioral requirements for fitness maximization in order (a) to determine whether current behavior does maximize fitness and, if not, (b) to use the specific nature of the behavioral deviations from fitness maximization towards the development of models of evolved proximate mechanisms that may have maximized fitness in the past but lead to deviations under present conditions. To test the model we use data from a representative sample (...) of 7,107 men living in Albuquerque, New Mexico, between 1990 and 1993. The model we test proposes that low fertility in modern settings maximizes number of grandchildren as a result of a trade-off between parental fertility and next generation fertility. Results do not show the optimization, although the data do reveal a trade-off between parental fertility and offspring education and income.We propose that two characteristics of modern economies have led to a period of sustained fertility reduction and to a corresponding lack of association between income and fertility. The first is the direct link between costs of investment and wage rates due to the forces of supply and demand for labor in competitive economies. The second is the increasing emphasis on cumulative knowledge, skills, and technologies in the production of resources. Together they produce historically novel conditions. These two features of modern economies may interact with evolved psychological and physiological mechanisms governing fertility and parental investment to produce behavior that maximizes the economic productivity of lineages at the expense of fitness. If cognitive processes evolved to track diminishing returns to parental investment and if physiological processes evolved to regulate fertility in response to nutritional state and patterns of breast feeding, we might expect non-adaptive responses when returns from parental investment do not diminish until extremely high levels are reached. With high economic payoffs from parental investment, people have begun to exercise cognitive regulation of fertility through contraception and family planning practices. Those cognitive processes maynot have evolved to handle fitness trade-offs between fertility and parental investment. (shrink)

Neste texto pretende-se mostrar certos ângulos da reflexão de Platão sobre a educação e sua temporalidade, privilegiando o tempo "interno" imbricado nas questões da areté, do conhecimento e da teleologia da vida humana. A dignidade do viver como meta dependente da razão normativa estrutura a ação daqueles que têm a Filosofia como reflexão específica para a educação da alma, conforme a pensou o filósofo.This paper aims to present some views about Plato’s reflection on education and its temporality, emphasizing the “inner” (...) time involved in questions of areté, knowledge and teleology of human life. The dignity of living as an aim dependant on normative reason , is a base to the action of those who have Philosophy as an specific reflection for the education of the soul, as the Philosopher regarded it. (shrink)

We study the long-standing open problem of giving$\forall {\rm{\Sigma }}_1^b$separations for fragments of bounded arithmetic in the relativized setting. Rather than considering the usual fragments defined by the amount of induction they allow, we study Jeřábek’s theories for approximate counting and their subtheories. We show that the$\forall {\rm{\Sigma }}_1^b$Herbrandized ordering principle is unprovable in a fragment of bounded arithmetic that includes the injective weak pigeonhole principle for polynomial time functions, and also in a fragment that includes the surjective weak pigeonhole (...) principle for FPNPfunctions. We further give new propositional translations, in terms of random resolution refutations, for the consequences of$T_2^1$augmented with the surjective weak pigeonhole principle for polynomial time functions. (shrink)

Recently, we (Synthese, 199(5–6):13247–13281, 2021) proposed Kripke-like semantics for two quantum logics of interderminacy. These logics expand the vocabulary of standard Birkhoff-von Neumann propositional quantum logic with a pair of modal operators interpreted as “it is (in)determinate that”, allowing them to express in the object language statements such as “it is indeterminate that system S is spin-up in the x-direction”, as well as statements of any logical complexity involving ascriptions of (in)determinacy. We present an axiomatization of a logic closely related (...) to one of these quantum logics of indeterminacy and prove that this axiomatization is sound and complete with respect to the Kripke-like semantics. We then prove that this logic is decidable. (shrink)

This volume is the first part of a larger work on the philosophy of Solomon Maimon and its systematic place in the history of thought. Here we deal with so me of the fundamental themes of Maimon's philosophy, including his examination of Kant's philosophy, his re lation to such immediate post-Kantians as Reinhold and Schulze, and the relation between him and Fichte. The second volume will concern itself with such aspects of Maimon's theoretical philosophy as the prob lem of the (...) categories, the relation between idea and fiction, the concept of a universal soul, and practical philosophy, that is, ethics and the philosophy of law. Chapters V, VII, and X of this volume contain, with substantial revisions in form and content, material that appeared originally in scholarly periodicals. Grateful acknowledgment is made to the Hebrcw Union College A nnual for permission to use the substance of my articles: "Solomon Maimon's Treatment of the Problems of Antinomies and Its Relation to Maimonides," H.U.C.A., Vol. XXI; "Maimon and Mai monides," H.U.C.A., Vol. XXII, part one; and to the Journal 0/ the History 0/ I deas, for permission to use the substance of my essay "Solomon Maimon's Doctrine of Infinite Reason and Its Historical Relations," J.H.I., Vol. XIII, No. 2. (shrink)

This paper summarizes three major approaches to the problem of business ethics. Comparisons and contrasts are drawn between the moralistic approach of Berhman, the social contract theory of Nash, and a comprehensive systems approach as articulated by Elbing. In the final section, some attempt is made to indicate how these models may be implemented into managerial policy decision making process by the use of group work and ascending communication. Some consideration of using organizational structure to implement ethical concerns is indicated.

Morality can hardly perform a function, which is discussed in this chapter, unless it offers directives that not only can but frequently do differ from those of self-interest itself. The idea of potential congruence asserts that the relation between morality and the interests of the individual agent is characterized by a high degree of mutual accommodation, so that the frequency and severity of conflict between these two perspectives is significantly reduced. Conflicts are nevertheless possible in principle, but the extent to (...) which they arise in practice is not fixed or immutable. Instead, the frequency of conflict depends to a considerable degree on the character of the prevailing social and political institutions. Achieving convergence between morality and self-interest is in part a social and political task. The account of the “priority” of morality developed by Thomas Scanlon in his book What We Owe to Each Other is similar in a number of respects to this chapter's account of potential congruence. (shrink)

The seventeenth-century philosophers known as the Cambridge Platonists were recognised in their time as some of England's most influential and controversial philosophers. In this study, Samuel M. Kaldas explores the intellectual contributions of the group, which serve as the foundation for the modern field of philosophy of religion.

Modern Jewish Theology is the first comprehensive collection of Jewish theological ideas from the pathbreaking nineteenth and early twentieth centuries, featuring selections from more than thirty of the most influential modern Jewish thinkers of the era.