Introduction: find your way -- Orientations toward objects -- Sexual orientation -- The orient and other others -- Conclusion: disorientation and queer objects.

This paper develops and articulates a metaphysics of intersectionality, the idea that multiple axes of social oppression cross-cut each other. Though intersectionality is often described through metaphor, theories of intersectionality can be formulated using the tools of contemporary analytic metaphysics. A central tenet of intersectionality theory, that intersectional identities are inseparable, can be framed in terms of explanatory unity. Further, intersectionality is best understood as metaphysical and explanatory priority of the intersectional category over its constituents, akin to metaphysical priority of (...) the whole over its parts. (shrink)

Structural proof theory is a branch of logic that studies the general structure and properties of logical and mathematical proofs. This book is both a concise introduction to the central results and methods of structural proof theory, and a work of research that will be of interest to specialists. The book is designed to be used by students of philosophy, mathematics and computer science. The book contains a wealth of results on proof-theoretical systems, including extensions of such systems from logic (...) to mathematics, and on the connection between the two main forms of structural proof theory - natural deduction and sequent calculus. The authors emphasize the computational content of logical results. A special feature of the volume is a computerized system for developing proofs interactively, downloadable from the web and regularly updated. (shrink)

Proponents of grounding often describe the notion as "metaphysical causation" involving determination and production relations similar to causation. This paper argues that the similarities between grounding and causation are merely superficial. I show that there are several sorts of causation that have no analogue in grounding; that the type of "bringing into existence" that both involve is extremely different; and that the synchronicity of ground and the diachronicity of causation make them too different to be explanatorily intertwined.

This paper gives a framework for understanding causal counterpossibles, counterfactuals imbued with causal content whose antecedents appeal to metaphysically impossible worlds. Such statements are generated by omissive causal claims that appeal to metaphysically impossible events, such as “If the mathematician had not failed to prove that 2+2=5, the math textbooks would not have remained intact.” After providing an account of impossible omissions, the paper argues for three claims: (i) impossible omissions play a causal role in the actual world, (ii) causal (...) counterpossibles have broad applications in philosophy, and (iii) the truth of causal counterpossibles provides evidence for the nonvacuity of counterpossibles more generally. (shrink)

Widespread causal overdetermination is often levied as an objection to nonreductive theories of minds and objects. In response, nonreductive metaphysicians have argued that the type of overdetermination generated by their theories is different from the sorts of coincidental cases involving multiple rock-throwers, and thus not problematic. This paper pushes back. I argue that attention to differences between types of overdetermination discharges very few explanatory burdens, and that overdetermination is a bigger problem for the nonreductive metaphysician than previously thought.

I present and develop the view that omissions are de re possibilities of actual events. Omissions do not literally fail to occur; rather, they possibly occur. An omission is a tripartite metaphysical entity composed of an actual event, a possible event, and a contextually specified counterpart relation between them. This view resolves ontological, causal, and semantic puzzles about omissions, and also accounts for important data about moral responsibility for outcomes resulting from omissions.

A general method for generating contraction- and cut-free sequent calculi for a large family of normal modal logics is presented. The method covers all modal logics characterized by Kripke frames determined by universal or geometric properties and it can be extended to treat also Gödel-Löb provability logic. The calculi provide direct decision methods through terminating proof search. Syntactic proofs of modal undefinability results are obtained in the form of conservativity theorems.

Omissions – any events, actions, or things that do not occur – are central to numerous debates in causation and ethics. This article surveys views on what omissions are, whether they are causally efficacious, and how they ground moral responsibility.

This book continues from where the authors' previous book, Structural Proof Theory, ended. It presents an extension of the methods of analysis of proofs in pure logic to elementary axiomatic systems and to what is known as philosophical logic. A self-contained brief introduction to the proof theory of pure logic is included that serves both the mathematically and philosophically oriented reader. The method is built up gradually, with examples drawn from theories of order, lattice theory and elementary geometry. The aim (...) is, in each of the examples, to help the reader grasp the combinatorial behaviour of an axiom system, which typically leads to decidability results. The last part presents, as an application and extension of all that precedes it, a proof-theoretical approach to the Kripke semantics of modal and related logics, with a great number of new results, providing essential reading for mathematical and philosophical logicians. (shrink)

In this essay I identify a type of linguistic phenomenon new to feminist philosophy of language: biased evaluative descriptions. Biased evaluative descriptions are descriptions whose well-intended positive surface meanings are inflected with implicitly biased content. Biased evaluative descriptions are characterized by three main features: (1) they have roots in implicit bias or benevolent sexism, (2) their application is counterfactually unstable across dominant and subordinate social groups, and (3) they encode stereotypes. After giving several different kinds of examples of biased evaluative (...) descriptions, I distinguish them from similar linguistic concepts, including backhanded compliments, slurs, insults, epithets, pejoratives, and dog whistles. I suggest that the traditional framework of Gricean implicature cannot account for biased evaluative descriptions. I discuss some challenges to the distinctiveness and evaluability of biased evaluative descriptions, including intersectional social identities. I conclude by discussing their social significance and moral status. Identifying biased evaluative descriptions is important for a variety of social contexts, from the very general and broad (political speeches) to the very particular and small (bias in academic hiring). (shrink)

A way is found to add axioms to sequent calculi that maintains the eliminability of cut, through the representation of axioms as rules of inference of a suitable form. By this method, the structural analysis of proofs is extended from pure logic to free-variable theories, covering all classical theories, and a wide class of constructive theories. All results are proved for systems in which also the rules of weakening and contraction can be eliminated. Applications include a system of predicate logic (...) with equality in which also cuts on the equality axioms are eliminated. (shrink)

In this paper, I ask whether there is a defensible philosophical view according to which everybody is beautiful. I review two purely aesthetical versions of this claim. The No Standards View claims that everybody is maximally and equally beautiful. The Multiple Standards View encourages us to widen our standards of beauty. I argue that both approaches are problematic. The former fails to be aspirational and empowering, while the latter fails to be sufficiently inclusive. I conclude by presenting a hybrid ethical–aesthetical (...) view according to which everybody is beautiful in the sense that everybody can be perceived through a loving gaze. I show that this view is inclusive, aspirational and empowering, and authentically aesthetical. (shrink)

The aim of this paper is to show that Simone de Beauvoir's The Second Sex has been mistakenly interpreted as a theory of gender, because interpreters have failed adequately to understand Beauvoir's aims. Beauvoir is not trying to explain facts, events, or states of affairs, but to reveal, unveil, or uncover (découvrir) meanings. She explicates the meanings of woman, female, and feminine. Instead of a theory, Beauvoir's book presents a phenomenological description of the sexual difference.

In his late reflections on values and forms of life from the 1920s and 1930s, Husserl develops the concept of personal value and argues that these values open two kinds of infinities in our lives. On the one hand personal values disclose infinite emotive depths in human individuals while on the other hand they connect human individuals in continuous and progressive chains of care. In order to get at the core of the concept, I will explicate Husserl’s discussion of personal (...) values of love by distinguishing between five related features. I demonstrate that values of love (1) are rooted in egoic depts and define who we are as persons, (2) differ from objective values in being absolute and non-comparative, (3) ground vocational lives as organizing principles, (4) are endlessly self-disclosing and self-intensifying, and (5) establish transitive relations of care between human beings. On the basis of my five-partite distinction, I argue that Husserl’s concepts of love and value of love reveal the dynamic character of human subjectivity and intersubjectivity. (shrink)

Geometric theories are presented as contraction- and cut-free systems of sequent calculi with mathematical rules following a prescribed rule-scheme that extends the scheme given in Negri and von Plato. Examples include cut-free calculi for Robinson arithmetic and real closed fields. As an immediate consequence of cut elimination, it is shown that if a geometric implication is classically derivable from a geometric theory then it is intuitionistically derivable.

Where do values live in thought? A straightforward answer is that we (or our brains) make decisions using explicit value representations which are our values. Recent work applying reinforcement learning to decision-making and planning suggests that more specifically, we may represent both the instrumental expected value of actions as well as the intrinsic reward of outcomes. In this paper, I argue that identifying value with either of these representations is incomplete. For agents such as humans and other animals, there is (...) another place where reward can be located in thought: the division of the space of possibilities or ‘state space’. (shrink)

The purpose of this article is to describe the development of a model of moral distress in military nursing. The model evolved through an analysis of the moral distress and military nursing literature, and the analysis of interview data obtained from US Army Nurse Corps officers (n = 13). Stories of moral distress (n = 10) given by the interview participants identified the process of the moral distress experience among military nurses and the dimensions of the military nursing moral distress (...) phenomenon. Models of both the process of military nursing moral distress and the phenomenon itself are proposed. Recommendations are made for the use of the military nursing moral distress models in future research studies and in interventions to ameliorate the experience of moral distress in crisis military deployments. (shrink)

Today the phenomenological concept of the lived body figures centrally in several philosophical and special scientific debates. In these wide and widening fields, the concept is used with multiple different meanings. In order to clarify and delineate the debates, this paper provides an explication of the phenomenological-transcendental methods. It argues that these methods help us remove the most fundamental ambiguities of the concept of embodiment by distinguishing between the main constituents of the lived body and by illuminating their mutual relations.

Free will, if such there be, involves free choosing: the ability to mentally choose an outcome, where the outcome is 'free' in being, in some substantive sense, up to the agent of the choice. As such, it is clear that the questions of how to understand free will and mental causation are connected, for events of seemingly free choosing are mental events that appear to be efficacious vis-a-vis other mental events as well as physical events. Nonetheless, the free will and (...) mental causation debates have proceeded largely independently of each other. Here we aim to make progress in determining how the free will and mental causation debates bear on one another. We first argue that the problems of free will and of mental causation can be seen as special cases of a more general problem, concerning whether and how mental events of a given type may be efficacious, qua the types of event they are---qualitative, intentional, freely deliberative---given their apparent causal irrelevancy for effects of the type in question; here we generalize what Horgan 1989 identifies as "the problem of mental quausation" (S1). We then build on this result to identify fruitful parallels between hard determinism and eliminative physicalism (S2) and soft determinism and non-reductive physicalism (S3). (shrink)

Proofs and countermodels are the two sides of completeness proofs, but, in general, failure to find one does not automatically give the other. The limitation is encountered also for decidable non-classical logics in traditional completeness proofs based on Henkin’s method of maximal consistent sets of formulas. A method is presented that makes it possible to establish completeness in a direct way: For any given sequent either a proof in the given logical system or a countermodel in the corresponding frame class (...) is found. The method is a synthesis of a generation of calculi with internalized relational semantics, a Tait–Schütte–Takeuti style completeness proof, and procedures to finitize the countermodel construction. Finitizations for intuitionistic propositional logic are obtained through the search for a minimal derivation, through pruning of infinite branches in search trees by means of a suitable syntactic counterpart of semantic filtration, or through a proof-theoretic embedding into an appropriate provability logic. A number of examples illustrates the method, its subtleties, challenges, and present scope. (shrink)

This paper offers a new philosophical account of vocations as deeply personal but at the same time also communal and generational forms of multimodal intending. It provides a reconstruction and a systematic development of Edmund Husserl’s scattered discussions on vocations. On these grounds, the paper argues that vocational life is a general human possibility and not determined by any set of material values, religious, epistemic or moral. Rather, vocations are distinguished from other complexes of intentional acts and attitudes by certain (...) structural features of their core valuations and volitions. (shrink)

Large portions of mathematics such as algebra and geometry can be formalized using first-order axiomatizations. In many cases it is even possible to use a very well-behaved class of first-order axioms, namely, what are called coherent or geometric implications. Such class of axioms can be translated to inference rules that can be added to a sequent calculus while preserving its structural properties. In this work, this fundamental result is extended to their infinitary generalizations as extensions of sequent calculi for both (...) classical and intuitionistic infinitary logic. As an application, a simple proof of the infinitary Barr’s theorem without the axioms of choice is shown. (shrink)

More and more cities develop urban food strategies to guide their efforts and practices towards more sustainable food systems. An emerging theme shaping these food policy endeavours, especially prominent in North and South America, concerns the enhancement of social justice within food systems. To operationalise this theme in a European urban food governance context we adopt Nancy Fraser’s three-dimensional theory of justice: economic redistribution, cultural recognition and political representation. In this paper, we discuss the findings of an exploratory document analysis (...) of the social justice-oriented ambitions, motivations, current practices and policy trajectories articulated in sixteen European UFSs. We reflect on the food-related resource allocations, value patterns and decision rules these cities propose to alter and the target groups they propose to support, empower or include. Overall, we find that UFSs make little explicit reference to social justice and justice-oriented food concepts, such as food security, food justice, food democracy and food sovereignty. Nevertheless, the identified resources, services and target groups indicate that the three dimensions of Fraser are at the heart of many of the measures described. We argue that implicit, fragmentary and unspecified adoption of social justice in European UFSs is problematic, as it may hold back public consciousness, debate and collective action regarding food system inequalities and may be easily disregarded in policy budgeting, implementation and evaluation trajectories. As a path forward, we present our plans for the RE-ADJUSTool that would enable UFS stakeholders to reflect on how their UFS can incorporate social justice and who to involve in this pursuit. (shrink)

In this chapter, I argue that a certain kind of envy is not only morally permissible, but also, sometimes, more fitting and productive than admiration. Envy and admiration are part of our emotional palette, our toolbox of evolutionary adaptations, and they play complementary roles. I start by introducing my original taxonomy of envy, which allows me to present emulative envy, a species of envy sometimes confused with admiration. After reviewing how the two emotions differ from a psychological perspective, I focus (...) in particular on the distinct and complementary roles they play in the ethical and political domains. (shrink)

In this paper I argue that philosophers of science have an obligation to recognize and engage with the social nature of the sciences they assess if those sciences are morally relevant. Morally-relevant science is science that has the potential to risk harm to humans, non-humans, or the environment. My argument and the approach I develop are informed by an analysis of the philosophy of biology literature on the criticism of evolutionary psychology, the study of the evolution of human psychology and (...) behaviour. From this literature, I tease out two different methods of scientific critique. The first I call the “truth-detectional” approach. Those who take this approach are first and foremost concerned about the truth of EP claims as that truth can be determined by evidence. The second I call the “social-dimensional” approach. Those who take this approach talk about the production and truth of EP claims but within a social framework. On this account, the legitimacy and perceived legitimacy of EP claims are not separate from the institutional and social processes and values that lend to their production. I show that the truth-detectional approach risks harms to society and to the philosophy of science, but that the social-dimensional approach avoids these harms. Philosophers of science, therefore, should take a social-dimensional approach to the assessment of morally-relevant science. (shrink)

The timing of this special issue of AJOB probing whether public engagement (PE)1 might help achieve equity in genomics is no coincidence. While many issues discussed by the authors are not entirely...

In this paper I argue that Marxist Buddhism may provide a novel approach to envy in society. It has been argued that envy arises in response to socio-political inequality, which is considered a problem given the social and moral harms associated with envy. Thus, achieving equality is expected to solve the problem of envy. However, anecdotal and empirical evidence suggests that is not the case, and that, in particular, societies inspired by Marxist ideals are not envy-free—if anything, the opposite seems (...) true. Buddhism has traditionally condemned envy. It shares with Marxism the idea that individual wellbeing can be obtained, paradoxically, only through lessening emphasis on individuality—Marxism by means of economic collectivism, Buddhism by means of a spiritual transformation. Both aim at shrinking the self and are keenly aware of how quickly an emphasis on one’s own desires leads to greed and exploitation of others. However, Marxist ideals have failed to yield successful large-scale flourishing communities, while Buddhism is a religion practiced by millions of people but has not advanced a politically progressive agenda in particular. Marxist Buddhism—argue—may perhaps bring together the best of the respective traditions to solve the problem of envy. However, I end by cautioning against such a radical reshaping of our psychological makeup, especially given the evidence that shows that there are morally and prudentially good types of envy, and sketch the profile of a Buddhist-friendly type of envy as an alternative to total eradication. (shrink)

The development of nursing ethics as a field of inquiry has largely relied on theories of medical ethics that use autonomy, beneficence, and/or justice as foundational ethical principles. Such theories espouse a masculine approach to moral decision-making and ethical analysis. This paper challenges the presumption of medical ethics and its associated system of moral justification as an appropriate model for nursing ethics. It argues that the value foundations of nursing ethics are located within the existential phenomenon of human caring within (...) the nurse/patient relationship instead of in models of patient good or rights-based notions of autonomy as articulated in prominent theories of medical ethics. Models of caring are analyzed and a moral-point-of-view (MPV) theory with caring as a fundamental value is proposed for the development of a theory of nursing ethics. This type of theory is supportive to feminist medical ethics because it focuses on the subscription to, and not merely the acceptance of, a particular view of morality. (shrink)

This chapter develops an alternative to the dominant articulation of human existence on the basis of classical phenomenology, arguing that Edmund Husserl's phenomenological inquiries into the structures of embodiment provide a very different and more fruitful starting point for the investigation of sexual difference than the ideas of social gender and biological sex. The ways of classifying sex and gender characteristics mark them out on several different conceptual bases, and thus their categories may not correspond or coincide. Moreover historical and (...) biological inquiries indicate that the dimorphic notion of sex is prescriptive and constructive. Finally the sex/gender paradigm is dominated by the explanatory framework of causes and effects. The phenomenological analysis shows that the causal-functional framework is inadequate for the investigation of the plurality of the bodily existence and sexual difference as a dimension of this existence. In the light of the explication of the concepts of sex and gender, and the phenomenological analysis of embodiment, the sex/gender paradigm cannot offer a basis for a comprehensive philosophy of sexual existence. (shrink)

A sequent calculus is given in which the management of weakening and contraction is organized as in natural deduction. The latter has no explicit weakening or contraction, but vacuous and multiple discharges in rules that discharge assumptions. A comparison to natural deduction is given through translation of derivations between the two systems. It is proved that if a cut formula is never principal in a derivation leading to the right premiss of cut, it is a subformula of the conclusion. Therefore (...) it is sufficient to eliminate those cuts that correspond to detour and permutation conversions in natural deduction. (shrink)

In contrast to mainstream accounts which explain the aesthetic experience of people with autism spectrum disorder (ASD) in terms of cognitive abilities, this paper suggests as an alternative explanation the “emotional abilities approach”. We present an example of a person with ASD who is able to exercise a variety of emotional abilities in aesthetic contexts but who has difficulties exhibiting their equivalents in interpersonal relations. Using an autobiographical account, we demonstrate first that there is at least one precedent where a (...) person with ASD can exercise a series of emotional abilities when engaging with art works. Second, we offer also an explanation about why aesthetic contexts might enable this person to exercise emotional abilities which in interpersonal contexts seem to be blocked. (shrink)

Philosophers who have written on modesty have largely agreed that it is a virtue, and that it therefore has an important psychological component. Mere modest behavior, it is often argued, is actually false modesty if it is generated by the wrong kind of mental state. The philosophical debate about modesty has largely focused on the question of which kind of mental state—cognitive, motivational, or evaluative—best captures the virtue of modesty. We therefore conducted a series of experiments to see which philosophical (...) account matches the folk concept of modesty. Surprisingly, we found that the folk concept is primarily behavioral. This leads us to argue that modesty may not be a virtue, but that if it is none of the extant philosophical accounts have properly explained why. (shrink)

This article explores the usefulness of interdisciplinarity as method of enquiry by proposing an investigation of the concept of information in the light of semiotics. This is because, as Kull, Deacon, Emmeche, Hoffmeyer and Stjernfelt state, information is an implicitly semiotic term (Biological Theory 4(2):167–173, 2009: 169), but the logical relation between semiosis and information has not been sufficiently clarified yet. Across the history of cybernetics, the concept of information undergoes an uneven development; that is, information is an ‘objective’ entity (...) in first order cybernetics, and becomes a ‘subjective’ entity in second order cybernetics. This contradiction relegates the status of information to that of a ‘true’ or ‘false’ formal logic problem. The present study proposes that a solution to this contradiction can be found in Deely’s reconfiguration of Peirce’s ‘object’ (as found in his triadic model of semiosis) into ‘thing’ and ‘object’ (Deely 1981). This ontology allows one to argue that information is neither ‘true’ nor ‘false’, and to suggest that, when considered in light of its workability, information can be both true and false, and as such it constitutes an organism’s purely objective reality (Deely 2009b). It is stated that in the process of building such a reality, information is ‘motivated’ by environmental, physiological, emotional (including past feelings and expectations) constraints which are, in turn, framed by observership. Information is therefore found in the irreducible cybersemiotic process that links at once all these conditions and that is simultaneously constrained by them. The integration of cybernetics’ and semiotics’ understanding of information shows that history is the analytical principle that grants scientific rigour to interdisciplinary investigations. As such, in any attempt to clarify its epistemological stance (e.g. the semiotic aspect of information), it is argued that biosemiotics does not need only to acknowledge semiotics (as it does), but also cybernetics in its interdisciplinary heritage. (shrink)

This paper provides a proof-theoretic study of quantified non-normal modal logics. It introduces labelled sequent calculi based on neighbourhood semantics for the first-order extension, with both varying and constant domains, of monotone NNML, and studies the role of the Barcan formulas in these calculi. It will be shown that the calculi introduced have good structural properties: invertibility of the rules, height-preserving admissibility of weakening and contraction and syntactic cut elimination. It will also be shown that each of the calculi introduced (...) is sound and complete with respect to the appropriate class of neighbourhood frames. In particular, the completeness proof constructs a formal derivation for derivable sequents and a countermodel for non-derivable ones, and gives a semantic proof of the admissibility of cut. (shrink)

In the current American iconoclash, certain monuments are subject to vandalism and municipal removal from their pedestals. Phrases such as “the erasure of history” and “damnatio memoriae” point to concerns that iconoclasm is an attempt to censor history or even remove certain individuals from public memory altogether. Because these phrases beckon the past, this wave of iconoclasm calls for a close examination of previous image-breaking to establish motives. Drawing first from art history, we analyze Byzantine iconoclasm and anxieties over the (...) nature of icons’ power, before contextualizing these findings within image destruction from the Paleolithic to the present day. Each comparison is suggestive of an enduring aesthetic principle: that what appears inanimate is not always inert. Next, drawing from cultural anthropology, we argue that principles of sympathetic magic are at the heart of contemporary iconoclasms, but not in the way media outlets often suggest. Instead, the fear of history’s erasure betrays a deeply rooted equivalence between the representation and the represented. In perceiving their fates as shared, sympathetic magic is seen to persist in the way humans create, interpret, and desecrate images. We conclude with the speculative realist proposition that iconoclasm can produce new, original artworks, which carries implications for the autonomy of art and its distribution between artist and artwork. (shrink)

I examine the role played by the emotions of envy and resentment in interpersonal online dynamics during the COVID19 pandemic. I start by reviewing what we know about the interplay of social media use, social comparison and well-being, and by applying this knowledge to current circumstances. Then, I introduce some philosophical distinctions that complicate the already complex empirical evidence, differentiating, in particular, between envy and resentment, and between different kinds of envy. I argue that we can use the knowledge of (...) these distinctions to better cope with these painful, but sometimes productive and always informative, emotions. (shrink)

At the beginning of Being and Time, Heidegger rejects Husserl’s classical phenomenology on three grounds: he claims that Husserlian phenomenology is impaired by indeterminate concepts, by naïve personalism, and by obscurities in its account of individuation. The paper studies the validity of this early critique by explicating Husserl’s discourse on human persons as bodily-spiritual beings and by clarifying his account of the principles by which such beings can be individuated. The paper offers three types of considerations. After a summary of (...) Heidegger’s early critique of Husserl, the second section of the paper distinguishes between two dimensions of Husserl’s discourse on human persons. It argues that Husserl does not put forward one analysis of the being of humans, but explicates two different accounts and then studies critically their mutual relations of dependency: on the one hand, the naturalistic account of human beings as layered beings and on the other hand the personalistic account of human beings as peculiar kinds of unified wholes in which the mental and the bodily are inextricably intertwined. The third section of the paper clarifies Husserl’s theory of individuation and its consequences for our discourse on human persons. Finally, the fourth section explicates the conceptual means by which Husserl develops his account of human beings as persons. The paper ends in drawing some conclusions for contemporary philosophical anthropology. (shrink)

This comment addresses opportunities for understanding the social functions of emotion by taking a developmental perspective. I agree that understanding emotions and their development will meaningf...

The main result of this paper is a normalizing system of natural deduction for the full language of intuitionistic linear logic. No explicit weakening or contraction rules for -formulas are needed. By the systematic use of general elimination rules a correspondence between normal derivations and cut-free derivations in sequent calculus is obtained. Normalization and the subformula property for normal derivations follow through translation to sequent calculus and cut-elimination.

Contraction-free sequent calculi for intuitionistic theories of apartness and order are given and cut-elimination for the calculi proved. Among the consequences of the result is the disjunction property for these theories. Through methods of proof analysis and permutation of rules, we establish conservativity of the theory of apartness over the theory of equality defined as the negation of apartness, for sequents in which all atomic formulas appear negated. The proof extends to conservativity results for the theories of constructive order over (...) the usual theories of order. (shrink)

This paper analyzes the rhetoric surrounding the profession’s presentations of auditor independence. We trace the evolution of thecharacter of the auditor from Professional Man in the early years of the twentieth century to the more public and abstract figures of Judicial Man and Economic Man. The changing character of the auditor in the profession’s narratives of legitimation reflects changes in the role of auditing, in the economic environment, and in the values of American society. Economic man is a self-interested and (...) shallow character who offered the auditing profession little protection against involvement in corporate scandals. In the wake of recent accounting scandals, the profession is calling for a return to the character of Professional Man to restore trust in audits and the financial markets.We also analyze the philosophical bases of the metaphors surrounding auditor independence. These metaphors, particularly the metaphor of independence as separation, create problems in conceptualizing independence concepts. How can you discuss appropriate relationships when your basic concept is one of separation, or no relationship? On the other hand, relational concepts of independence are also flawed if they are not based on a firm moral foundation. We suggest how the profession can act to rebuildits moral foundation through recognition of collective responsibility. (shrink)