Following SOX, financial restatements increased dramatically. Prior research suggests that how investors respond to restatements, particularly those involving fraud, may mitigate or exacerbate damage suffered. We extend both accounting and management research by examining the joint effects of pre-restatement managerial reputation and the announcement of managerial corrective actions in response to a restatement on nonprofessional investors’ judgments. We find that pre-restatement managerial reputation and the announcement of managerial corrective actions jointly influence investors’ managerial fraud prevention assessments, which mediate their trust (...) in management. These trust perceptions in turn affect investors’ investment and CEO retention judgments. Our results have implications for firms that are concerned with lessening the negative consequences associated with issuing a restatement. (shrink)

BackgroundThe SARS-COVID-19 pandemic and its associated disease control restrictions have in multiple ways affected families with young children, who may be especially vulnerable to mental health problems. Studies report an increase in perinatal parental distress as well as symptoms of anxiety or depression in children during the pandemic. Currently, little is known about the impact of the pandemic on infants and their development. Infant regulatory problems have been identified as early indicators of child socio-emotional development, strongly associated with maternal mental (...) health and the early parent–infant interaction. Our study investigates whether early parenthood under COVID-19 is associated with more maternal depressive symptoms and with a perception of their infants as having more RPs regarding crying/fussing, sleeping, or eating, compared to mothers assessed before the pandemic.MethodsAs part of a longitudinal study, 65 women who had given birth during the first nationwide disease control restrictions in Northern Germany, were surveyed at 7 months postpartum and compared to 97 women assessed before the pandemic. RPs and on maternal depressive symptoms were assessed by maternal report. Number of previous children, infant negative emotionality, and perceived social support were assessed as control variables.ResultsCompared to the control cohort, infants born during the COVID-19 pandemic and those of mothers with higher depressive symptoms were perceived as having more sleeping and crying, but not more eating problems. Regression-based analyses showed no additional moderating effect of parenthood under COVID-19 on the association of depressive symptoms with RPs. Infant negative emotionality was positively, and number of previous children was negatively associated with RPs.LimitationsDue to the small sample size and cross-sectional assessment, the possibility for more complex multivariate analysis was limited. The use of parent-report questionnaires to assess infant RPs can support but not replace clinical diagnosis.ConclusionsThe pandemic conditions affecting everyday life may have a long-term influence on impaired infant self- and maternal co-regulation and on maternal mental health. This should be addressed in peripartum and pediatric care. Qualitative and longitudinal studies focusing on long-term parental and infant outcomes under ongoing pandemic conditions are encouraged. (shrink)

What do we mean by theory in the arts, and what role does it play in that sense? Theory appears as an active, transformative, fluid, and communicative element of art practices, and research in the arts in particular. Theory is the fluid that perfuses and connects the territory of fine art and design, as well as other art forms such as music, architecture, writing, moving images, dance, and theatre. At the heart of this publication is the new field of research (...) in theory and the way the ArtEZ Theory in the Arts research group investigates its possibilities and extends its boundaries. Editor Peter Sonderen currently chairs the professorship Theory in the Arts at ArtEZ University of the Arts. (shrink)

As we look beyond our terrestrial boundary to a multi-planetary future for humankind, it becomes paramount to anticipate the challenges of various human factors on the most likely scenario for this future: permanent human settlement of Mars. Even if technical hurdles are circumvented to provide adequate resources for basic physiological and psychological needs, Homo sapiens will not survive on an alien planet if a dysfunctional psyche prohibits the utilization of these resources. No matter how far we soar into the stars, (...) our psychologies for future generations will be forever tethered to the totality of our surroundings. By shaping our environment toward survival and welfare during the voyage to Mars and in a Martian colony, we indirectly shape our psyches and prepare them for a mission of unprecedented alienation and duration. Once on Mars, human factors such as leadership structure, social organization and code of conduct, group size, gender balance, developmental cycle, mobility, length of stay and the ecological settings and type and manner of subsistence, will create a novel Martian culture. The degree that settlers are severed from the Earth will affect how radically foreign this culture will be when compared with cultures on Earth. (shrink)

This essay attempts to elaborate a first thorough comparative analysis of August Cieszkowski and Nikolaj Berdjaev. Although the latter is well known as one of the most important Russian philosophers, the former is hardly known beyond the Polish borders. This general lack of recognition contrasts with the fact that Cieszkowski played a significant role in nineteenth century philosophy in Germany, France, Poland and Russia. A comparative analysis of Cieszkowski and Berdjaev will undergird the idea that Cieszkowski was not merely a (...) ‘marginal’ figure in the history of philosophy. This essay has sought the reasons why Berdjaev considered himself to a large extent as a disciple of Cieszkowski. The stress is put on the central aspects of both philosophers’ thinking: freedom, praxis and the way they relate to morality in general. (shrink)

We study how an organization’s error-management climate affects organizational members’ beliefs about other members’ willingness to report errors that they discover when chance of error detection by superiors and others is extremely low. An error-management climate, as a component of the organizational climate, is said to be “high” when errors are accepted as part of everyday life as long as they are learned from and not repeated. Alternatively, the error-management climate is said to be an “error averse” climate when discovery (...) of errors invokes the laying of blame on those admitting to or found committing errors. We examine the effects of this error-management climate in a professional services environment where uncorrected errors may have severe consequences and discovery of work errors is crucial for organizational success. We find that error-management climate affects organizational members’ beliefs about what other members will report about discovered self-made errors, with a high error-management (versus error averse) climate leading to greater reporting willingness. We also find a significant interaction with a key contextual variable, error type (conceptual or calculation), that suggests the effect is more significant for conceptual errors than calculation errors. Our findings suggest that an organization’s error-management climate is an important factor in promoting ethical behavior of employees, especially junior employees, carrying out routine tasks whose failure to report errors discovered incidental to those tasks may have severe implications for their organizations. (shrink)

In this book philosophers, scholars of religion, and activists address the theme of responsibility. Barbara Darling-Smith brings together an enlightening collection of essays that analyze the ethics of responsibility, its relational nature, and its global struggle.

Review: French, Steven& Krause, Décio. Identity in Physics: a Historical, Philosophical, and Formal Analysis.

This collection is the final volume of a four book survey of the state of phenomenology fifty years after the death of Edmund Husserl. Its publication represents a landmark in the comprehensive treatment of contemporary phenomenology in all its vastness and richness. The diversity of the issues raised here is dazzling, but the main themes of Husserl's thought are all either explicitly treated, or else they underlie the ingenious approaches found here. Time, historicity, intentionality, eidos, meaning, possibility/reality, and teleology are (...) the main concerns of this collection devoted to studies in aesthetics, metaphysics and literary interpretation, written by such authors as, among others, R. Cobb-Stevens, C. Moreno Marquez, J. Swiecimski, Sitansu Ray and M. Kronegger. These original studies of phenomenological aesthetics and literary theory by scholars from all parts of the world were gathered by the World Institute for Advanced Phenomenological Research and Learn ing during the year 1988/89 during its assessment of the phenomeno logical movement, fifty years after Husserl's death. IX A -T. Tymieniecka (ed.), Analecta Husserliana, Vol. XXXVII, ix. (shrink)

The aim of the paper is to present the underlying reason of the unsolved symbol grounding problem. The Church-Turing Thesis states that a physical problem, for which there is an algorithm of solution, can be solved by a Turing machine, but machine operations neglect the semantic relationship between symbols and their meaning. Symbols are objects that are manipulated on rules based on their shapes. The computations are independent of the context, mental states, emotions, or feelings. The symbol processing operations are (...) interpreted by the machine in a way quite different from the cognitive processes. Cognitive activities of living organisms and computation differ from each other, because of the way they act in the real word. The result is the problem of mutual understanding of symbol grounding. (shrink)

Editorial Board: Karl P. Ameriks, Margaret Atherton, Frederick Beiser, Fabien Capeillères, Faustino Fabbianelli, Daniel Garber, Rudolf A. Makkreel, Steven Nadler, Alan Nelson, Christof Rapp, Ursula Renz, Wilhelm Schmidt-Biggemann, Denis Thouard, Paul Ziche, Günter Zöller The series publishes monographs and essay collections devoted to the history of philosophy as well as studies in the theory of writing the history of philosophy. A special emphasis is placed on the contextualization of philosophical historiography into the areas of the history of science, culture, and (...) the wider scope of intellectual history. (shrink)

In Thinking Like a Mall, Steven Vogel proposes an environmental philosophy “after nature,” meaning one that rejects the division of the world into wild and humanized spaces. This division is false because environments are always constructed by people, who are enmeshed in landscapes and ecological processes. The opposition between wild and humanized parallels the religious division between sacred and profane, according to Vogel. He believes this dualism is an inextricable part of religious worldviews and thus that environmental philosophy must reject (...) religion. This understanding of religion echoes the work of many scholars of religion, who define religion in terms of an opposition between sacred and profane. However, this approach fails to take into account the many traditions that do not divide the world this way. In many cultures, the sacred is connected to the profane much as the natural and the human are intertwined in Vogel’s materialist philosophy. This entanglement is evident in ecological restoration, in which human actions help construct processes that ultimately transcend human intentions and control. I argue that this is a kind of transcendence, which points to a way in which religious language can help us think about a post-natural environmental philosophy. (shrink)

Is argumentation essentially adversarial? The concept of a devil's advocate—a cooperative arguer who assumes the role of an opponent for the sake of the argument—serves as a lens to bring into clearer focus the ways that adversarial arguers can be virtuous and adversariality itself can contribute to argumentation's goals. It also shows the different ways arguments can be adversarial and the different ways that argumentation can be said to be "essentially" adversarial.

Some authors argue that the rule-of-law ideal gives judges a prima facie duty to provide a determinate formulation of the precedent’s general norm in all their precedent-opinions. I question that claim. I agree that judges have a duty to decide their cases based on reasons and that they should formulate these reasons in their opinions. I also agree that formulations of general norms should be the goal of common-law development and that judges have a duty to contribute to the realization (...) of this goal. However, I argue that judges may sometimes do so better if they do not provide a determinate formulation of a general norm in their opinion. Often, judges may not feel confident that they are able to formulate a good general norm for their precedent decision, even if they believe that their decision is both correct and justifiable through argument. In this case, various reasons speak against providing a determinate formulation of a general norm, including rule-of-law reasons. (shrink)

THE TITLE OF THIS PAPER calls for clarification. Not only are there several senses in which something may be said to "be," there are also many nuances to the terms "categorial" and "intuition." Taking Aristotle as a guide, let us focus upon the primary sense of "being," that is, substance considered both as first substance and second substance. We may then take "categorial" as referring to what Aristotle calls the "figures of predication," the ways in which predicates characterize subjects, indicating (...) "what" the subject is, its quality, quantity, relation, its "where," its "when," and so forth. The term "intuition" expresses something too primitive to be defined, but Edmund Husserl's metaphorical contrast between the "emptiness" of thought and speech and the "fullness" of intuition successfully highlights its essential characteristic. A couple of examples should suffice to grasp the import of Husserl's distinction. Consider the difference, for instance, between first entertaining vague plans of visiting a foreign city and then experiencing the fulfillment of actually strolling through its streets, or the difference between first reading a manual of instructions for performing some task and then actually executing the task skillfully. Taking Husserl as a guide, let us therefore characterize intuition broadly as the presentation of something in its fullness, as opposed to thinking or talking about it in an empty way. Finally, combining Husserlian and Aristotelian terminologies, we may describe categorial intuition as the presentation of figures of predication. Rather than presenting some particular thing, say a red chair, categorial intuition presents the chair's being red, the red quality's belonging to the chair. In short, categorial intuition makes present the modes of presentation of things. (shrink)

It has recently been argued that Harvey Brown and Oliver Pooley’s ‘dynamical approach’ to special relativity should be understood as what might be called an ontologically and ideologically relationalist approach to Minkowski geometry, according to which Minkowski geometrical structure supervenes upon the symmetries of the best-systems dynamical laws for a material world with primitive topological or differentiable structure. Fleshing out the details of some such primitive structure, and a conception of laws according to which Minkowski geometry could so supervene, has (...) been referred to by some as the ‘constructivist project’. Here, it is explained that Nick Huggett’s work on ‘regularity relationalism’ provides a framework for such an approach, and a relativistic version of Huggett’s regularity relationalism is outlined for that purpose. Finally, by way of examples, it is shown that this approach fails in the simplest cases. Still, reasons are given for which this should not necessarily discourage an advocate of this interpretation of the dynamical approach. _1_ Introduction to the Dynamical Approach _2_ Huggett’s Regularity Relationalism _3_ The Dynamical Approach as a Form of Regularity Relationalism _4_ A Simple Way to Set the Stage _5_ A First Attempt _5.1_ Complex-valued planewave solutions _5.2_ Real-valued planewave solutions _6_ More General Solutions _7_ Summary and Reflections. (shrink)

We assert that audit quality can be improved to the extent that social norms for honesty and responsibility are activated in the auditor. To test this assertion, we use an experimental audit market setting found in the literature and manipulate factors expected to activate honesty and responsibility norms in the auditor. We find that auditor misreporting is reduced when the investor is another participant in the experiment rather than computer simulated, and thus, the interests of third-party investors are salient to (...) the auditor. We also find that auditor misreporting is reduced when the auditor is required to sign-off on the audit report, but only when the investor is another participant in the experiment. Consistent with our underlying theory, we find that pre-experimental measures of sensitivity to honesty and responsibility norms help explain the effects of our manipulated variables. Finally, we find that these measures of social norm sensitivity are associated with the moral judgment that auditor misreporting is unethical. Our study helps explain previous anomalous findings in the literature and answers the call in Blay et al. (J Bus Ethics 2017. doi:10.1007/s10551-016-3286-4) for empirical researchers to use social norm theory to develop stronger tests of moral reasoning in the market for auditing services. (shrink)

The rapid expansion of Big Tech companies into various societal domains (e.g., health, education, and agriculture) over the past decade has led to increasing concerns among governments, regulators, scholars, and civil society. While existing theoretical frameworks—often revolving around privacy and data protection, or market and platform power—have shed light on important aspects of Big Tech expansionism, there are other risks that these frameworks cannot fully capture. In response, this editorial proposes an alternative theoretical framework based on the notion of sphere (...) transgressions, which draws on political philosopher Michael Walzer's theory of justice. The editorial not only introduces the sphere transgressions framework, but it also highlights its potential to generate novel research questions. Furthermore, this editorial introduces eight articles and one commentary from a group of interdisciplinary scholars that critically examine Big Tech expansionism by reflecting on this expansionism from the perspective of different societal spheres or by engaging with the sphere transgressions framework itself. (shrink)

Short food supply chains have become the focus of considerable research in the last two decades. However, studies so far remain highly localized, and claims about the economic and social advantages of such channels for farmers are not backed by large-scale empirical evidence. Using a web survey of 613 direct-market farmers across Canada, this article explores the potential economic and social benefits that farmers derive from participating in short food supply chains. We used multivariate analysis to test whether a farmer’s (...) degree of involvement in direct food channels is positively correlated with levels of work enjoyment, social satisfaction, and economic satisfaction. The results indicate that, overall, direct-market farmers report high levels of occupational satisfaction, although work-related challenges persist, such as stress, excessive workloads, and competition. Farmer participation in short food chains was also a positive predictor of work enjoyment and economic satisfaction, but not of social satisfaction, as measured by the share of total farm sales attributable to direct selling. Net annual farm revenue, the share of direct food sales involving a middleman, age, and gender also correlated with one or more dimensions of occupational satisfaction. (shrink)

Deep brain stimulation interventions are novel devices being investigated for the management of severe treatment-resistant psychiatric illnesses. These interventions require the invasive implantation of high-frequency neurostimulatory probes intracranially aiming to provide symptom relief in treatment-resistant disorders including obsessive-compulsive disorder and anorexia nervosa. In the scientific literature, these neurostimulatory interventions are commonly described as reversible and to be used as a last resort option for psychiatric patients. However, the ‘last resort’ status of these interventions is rarely expanded upon. Contrastingly, usages of (...) DBS devices for neurological symptoms have paved the way for established safety and efficacy standards when used earlier in a disease’s timeline. As DBS treatments for these neurological diseases progress to have earlier indications, there is a parallel ethical concern that early implementation may one day become prescribed for psychiatric illnesses. The purpose of this article is to build off contemporary understandings of reversible neurostimulatory interventions to examine and provide clarifications on the ‘last resort’ status of DBS to better address its ethically charged use in psychiatric neurosurgery. To do this, evaluative differences between DBS treatments will be discussed to demonstrate how patient autonomy would be a paramount guiding principle when one day implementing these devices at various points along a psychiatric disease’s timeline. In presenting the clarification of ‘last resort’ status, the ethical tensions of early DBS interventions will be better understood to assist in providing psychiatric patients with more quality of life years in line with their values. (shrink)

There is significant potential for machine learning (ML) models and systems to enhance prognostic, diagnostic, and therapeutic decision-making in the healthcare context. When used in clinical setti...

This article introduces Harvey Brown and Oliver Pooley’s ‘dynamical approach’ to special relativity, and argues that it may be construed as a relationalist form of Einstein’s ‘practical geometry’. This construal of the dynamical approach is shown to be compatible with related chapters of Brown’s text and also with recent descriptions of the dynamical approach by Pooley and others.

The history of epistemology has always been closely linked with the tradition of skepticism. Indeed, the earliest philosophical efforts to describe the nature and limits of our knowledge were largely motivated by the skeptical suggestion that things may not be as they appear to us. Every attempt to find an adequate response to these early doubts about the reliability of our knowledge met new and powerful skeptical criticisms which in turn engendered new attempts to justify the conviction that we are (...) capable to achieving at least some degree of truth about ourselves and our world. At a time when the latest swing of the pendulum has taken philosophy from excessive confidence in our cognitive powers to an equally excessive tendency to reduce of all truth claims to pleasing or powerful illusions, the essays collected in this volume offer some balanced and attractive alternatives to these extreme positions. (shrink)

This monograph reappraises the role of Bertrand Russell's philosophical works in establishing the analytical tradition in philosophy. It's main aims are to: * improve our understanding of the history of analytical philosophy * engage in the important disputes surrounding the interpretation of Russell's philosophy * make a contribution to central issues in current analytical philosophy. Drawing extensively from Russell's less well known and unpublished works, this book is a welcome addition to the literature and will undoubtedly find a place on (...) the bookshelves of philosophers around the world. (shrink)

It is commonly believed that Edmund Husserl (1859-1938), well known as the founder of phenomenology and as the teacher of Heidegger, was unable to free himself from the framework of a classical metaphysics of subjectivity. Supposedly, he never abandoned the view that the world and the Other are constituted by a pure transcendental subject, and his thinking in consequence remains Cartesian, idealistic, and solipsistic. The continuing publication of Husserls manuscripts has made it necessary to revise such an interpretation. Drawing upon (...) both Husserls published works and posthumous material, Husserls Phenomenology incorporates the results of the most recent Husserl research. It is divided into three parts, roughly following the chronological development of Husserls thought, from his early analyses of logic and intentionality, through his mature transcendental-philosophical analyses of reduction and constitution, to his late analyses of intersubjectivity and lifeworld. It can consequently serve as a concise and updated introduction to his thinking. (shrink)

ABSTRACT This paper contributes to the debate about the strawman fallacy. It is the received view that strawmen are employed to fool not the arguer whose argument they distort, but instead a third party, an audience. I argue that strawmen that fool their victims exist and are an important variation of the strawman fallacy because of their special perniciousness. I show that those who are subject to hermeneutical lacunae or who have since forgotten parts of justifications they have provided earlier (...) are especially vulnerable to falling for strawmen aimed at their own positions or arguments. Adversarial argumentation provides especially fertile ground for strawmen that fool their own victims, but cooperative argumentation is no fail-safe protection from them either. (shrink)

This paper investigates the process of reasoning through which a judge determines whether a precedent-case gives her a binding reason to follow in her present-case. I review the objections that have been raised against the two main accounts of reasoning by precedent: the rule-account and the analogy-account. I argue that both accounts can be made viable by amending them to meet the objections. Nonetheless, I believe that there is an argument for preferring accounts that integrate analogical reasoning: any account of (...) reasoning by precedent that is descriptively minimally adequate will leave some room for judicial discretion. Discretion should be used under consideration of the best legally relevant arguments for and against a decision. Integrating analogical reasoning helps the judge to bring to her own attention the strongest case for following. Analogical reasoning also eases the recognition of possible reasons for distinguishing. Thereby, it facilitates a more balanced decision-making process. (shrink)