Preferably scientific investigations would promote true rather than false beliefs. The phenomenon of fraud represents a standing challenge to this veritistic ideal. When scientists publish fraudulent results they knowingly enter falsehoods into the information stream of science. Recognition of this challenge has prompted calls for scientists to more consciously adopt the veritistic ideal in their own work. In this paper I argue against such promotion of the veritistic ideal. It turns out that a sincere desire on the part of scientists (...) to see the truth propagated may well promote more fraud rather than less. (shrink)

Virtue ethics seems to be a promising moral theory for understanding and interpreting the development and behavior of artificial moral agents. Virtuous artificial agents would blur traditional distinctions between different sorts of moral machines and could make a claim to membership in the moral community. Accordingly, we investigate the “machine question” by studying whether virtue or vice can be attributed to artificial intelligence; that is, are people willing to judge machines as possessing moral character? An experiment describes situations where either (...) human or AI agents engage in virtuous or vicious behavior and experiment participants then judge their level of virtue or vice. The scenarios represent different virtue ethics domains of truth, justice, fear, wealth, and honor. Quantitative and qualitative analyses show that moral attributions are weakened for AIs compared to humans, and the reasoning and explanations for the attributions are varied and more complex. On “relational” views of membership in the moral community, virtuous machines would indeed be included, even if they are indeed weakened. Hence, while our moral relationships with artificial agents may be of the same types, they may yet remain substantively different than our relationships to human beings. (shrink)

Active inference offers a unified theory of perception, learning, and decision-making at computational and neural levels of description. In this article, we address the worry that active inference may be in tension with the belief–desire–intention model within folk psychology because it does not include terms for desires at the mathematical level of description. To resolve this concern, we first provide a brief review of the historical progression from predictive coding to active inference, enabling us to distinguish between active inference formulations (...) of motor control and active inference formulations of decision processes. We then show that, despite a superficial tension when viewed at the mathematical level of description, the active inference formalism contains terms that are readily identifiable as encoding both the objects of desire and the strength of desire at the psychological level of description. We demonstrate this with simple simulations of an active inference agent motivated to leave a dark room for different reasons. Despite their consistency, we further show how active inference may increase the granularity of folk-psychological descriptions by highlighting distinctions between drives to seek information versus reward—and how it may also offer more precise, quantitative folk-psychological predictions. Finally, we consider how the implicitly conative components of active inference may have partial analogues in other systems describable by the broader free energy principle to which it conforms. (shrink)

This study examines the impact of chief executive officer ability on firms’ corporate social responsibility performance. We find that firms’ CSR performance increases with CEO ability. Specifically, firms with more able CEOs are associated with more socially responsible activities and fewer socially irresponsible activities, and are associated with more stakeholder CSR rather than third-party CSR. We further find that the positive relation between CEO ability and CSR is weakened for CEO who is also the chair of the board and for (...) CEO who is close to retirement; and is weakened when the CSR emphasis exerted by a firm’s external environment is high. Our results are robust after controlling for firm fixed effects and to the use of multiple measures of CSR performance and CEO ability. Overall, our evidence is consistent with our conjecture that more able CEOs have less career concerns so that these CEOs are more willing to undertake long-term investments in socially beneficial activities, leading to better CSR performance. (shrink)

Single-premise epistemic closure is the principle that: if one is in an evidential position to know that P where P entails Q, then one is in an evidential position to know that Q. In this paper, I defend the viability of opposition to closure. A key task for such an opponent is to precisely formulate a restricted closure principle that remains true to the motivations for abandoning unrestricted closure but does not endorse particularly egregious instances of closure violation. I focus (...) on two brands of epistemic theory that naturally incorporate closure restrictions. The first type holds that the truth value of a knowledge ascription is relative to a relevant question. The second holds that the truth value of a knowledge ascription is relative to a relevant topic. For each approach, I offer a formalization of a leading theory from the literature and use this formalization to evaluate the theory’s adequacy in terms of a precise set of desiderata. I conclude that neither theory succeeds in meeting these desiderata, casting doubt on the viability of the underlying approaches. Finally, I offer a novel variant of the topic-sensitive approach that fares better. (shrink)

I provide and defend two natural accounts of fundamentality for facts that do justice to the idea that the “degree of fundamentality” enjoyed by a fact is a matter of how far, from a ground-theoretic perspective, the fact is from the ungrounded facts.

Social contract theorists often take the ideal contract to be the agreement or bargain individuals would make in some privileged choice situation. Recently, experimental philosophers have explored this kind of decision-making in the lab. One rather robust finding is that the exact circumstances of choice significantly affect the kinds of social arrangements experimental subjects unanimously endorse. Yet prior work has largely ignored the question of which of the many competing descriptions of the original position subjects find most compelling. This paper (...) aims to address this gap, exploring how attractive experimental subjects find various characterizations of these circumstances of choice. We find evidence suggesting that no one choice situation can fulfill the role that social contract theorists have hoped it would play. We also find that, contrary to what some prominent social contract theorists have expected, there is no robust relationship between an individual’s ranking of distributive principles and their ranking of various descriptions of the original position. In conclusion, we discuss the broader implications of these results for political philosophy. (shrink)

Many business leaders vigorously and single-mindedly pursue bottom-line outcomes with the hope of producing superior results for themselves and their companies. Our study investigated two drawbacks of such leader bottom-line mentality. First, based on leaders’ power over followers, we hypothesized that leader BLM promotes unethical pro-leader behaviors among followers. Second, based on cognitive dissonance theory, we hypothesized that UPLB, and leader BLM via UPLB, increase turnover intention among employees with a strong moral identity. Data collected from 153 employees of various (...) organizations supported our hypotheses. In particular, leader BLM was positively related to followers’ UPLB. Further, for employees with a stronger moral identity: UPLB was positively related to turnover intention; and leader BLM was related to turnover intention via UPLB. (shrink)

We study the representation of attitudes to risk in Jeffrey’s decision-theoretic framework suggested by Stefánsson and Bradley :602–625, 2015; Br J Philos Sci 70:77–102, 2017) and Bradley :231–248, 2016; Decisions theory with a human face, Cambridge University Press, Cambridge, 2017). We show that on this representation, the value of any prospect may be expressed as a sum of two components, the prospect’s instrumental value and the prospect’s intrinsic value. Both components have an expectational form. We also make a distinction between (...) a prospect’s overall intrinsic value and a prospect’s conditional intrinsic value given each one of its possible outcomes and argue that this distinction has great explanatory power. We explore the relation between these two types of intrinsic values and show that they are determined at the level of preferences. Finally, we explore the relation between the intrinsic values of different prospects and point to a strong restriction on this relation that is implicit in Jeffrey’s axioms. We suggest a natural interpretation to this restriction. (shrink)

This paper surveys the state-of-the-art in machine ethics, that is, considerations of how to implement ethical behaviour in robots, unmanned autonomous vehicles, or software systems. The emphasis is on covering the breadth of ethical theories being considered by implementors, as well as the implementation techniques being used. There is no consensus on which ethical theory is best suited for any particular domain, nor is there any agreement on which technique is best placed to implement a particular theory. Another unresolved problem (...) in these implementations of ethical theories is how to objectively validate the implementations. The paper discusses the dilemmas being used as validating ‘whetstones’ and whether any alternative validation mechanism exists. Finally, it speculates that an intermediate step of creating domain-specific ethics might be a possible stepping stone towards creating machines that exhibit ethical behaviour. (shrink)

I provide and defend a hyper-intensional account of verisimilitude within the truthmaker framework.

We apply Benacerraf’s distinction between mathematical ontology and mathematical practice to examine contrasting interpretations of infinitesimal mathematics of the seventeenth and eighteenth century, in the work of Bos, Ferraro, Laugwitz, and others. We detect Weierstrass’s ghost behind some of the received historiography on Euler’s infinitesimal mathematics, as when Ferraro proposes to understand Euler in terms of a Weierstrassian notion of limit and Fraser declares classical analysis to be a “primary point of reference for understanding the eighteenth-century theories.” Meanwhile, scholars like (...) Bos and Laugwitz seek to explore Eulerian methodology, practice, and procedures in a way more faithful to Euler’s own. Euler’s use of infinite integers and the associated infinite products are analyzed in the context of his infinite product decomposition for the sine function. Euler’s principle of cancellation is compared to the Leibnizian transcendental law of homogeneity. The Leibnizian law of continuity similarly finds echoes in Euler. We argue that Ferraro’s assumption that Euler worked with a classical notion of quantity is symptomatic of a post-Weierstrassian placement of Euler in the Archimedean track for the development of analysis, as well as a blurring of the distinction between the dual tracks noted by Bos. Interpreting Euler in an Archimedean conceptual framework obscures important aspects of Euler’s work. Such a framework is profitably replaced by a syntactically more versatile modern infinitesimal framework that provides better proxies for his inferential moves. (shrink)

Cases of inexact observations have been used extensively in the recent literature on higher-order evidence and higher-order knowledge. I argue that the received understanding of inexact observations is mistaken. Although it is convenient to assume that such cases can be modeled statically, they should be analyzed as dynamic cases that involve change of knowledge. Consequently, the underlying logic should be dynamic epistemic logic, not its static counterpart. When reasoning about inexact knowledge, it is easy to confuse the initial situation, the (...) observation process, and the result of the observation; I analyze the three separately. This dynamic approach has far reaching implications: Williamson’s influential argument against the KK principle loses its force, and new insights can be gained regarding synchronic and diachronic introspection principles. (shrink)

Declining levels of stakeholder trust in business are of concern to business executives and scholars for legitimacy- and performance-related effects. Research in the area of stakeholder trust in business is nascent; therefore, the trust formation process has been rarely examined at the stakeholder level. Furthermore, the role of personal values as one significant influence in trust formation has been under-researched. In this paper, we develop a contingency model for stakeholder trust formation based on the effects of stakeholder-specific vulnerability and personal (...) values of the trustor. Using a factorial vignette methodology, we find that Schwartz’s value set interacts with stakeholder roles so that trustworthiness signals of competence and character play differing roles during trust formation. These results inform stakeholder trust research, organizational trust research, and research in personal values. The research also informs managers tasked with rebuilding stakeholder trust in business. (shrink)

One of John Rawls’s major aims, when he wrote A Theory of Justice, was to present a superior alternative to utilitarianism. Rawls’s worry was that utilitarianism may fail to protect the fundamental rights and liberties of persons in its attempt to maximize total social welfare. Rawls’s main argument against utilitarianism was that, for such reasons, the representative parties in the original position will not choose utilitarianism, but will rather choose his justice as fairness, which he believed would securely protect the (...) worth of everybody’s basic rights and liberties. In this paper, I will argue that, under close formal examination, Rawls’s argument against utilitarianism is self-defeating. That is, I will argue that Rawls’s own reasons, assumptions, and the many theoretical devices he employs demonstrably imply that the representative parties in the original position will choose utilitarianism instead of justice as fairness. (shrink)

Kriegel has revived adverbialism as a theory of consciousness. But recent attacks have shed doubt on the viability of the theory. To save adverbialism, I propose that the adverbialist take a stance on the nature of adverbial modification. On one leading theory, adverbial modification turns on the instantiation by a substance of a psychological type. But the resulting formulation of adverbialism turns out to be a mere notational variant on the relationalist approaches against which Kriegel dialectically situates adverbialism. By contrast, (...) I argue that the way to be an adverbialist is to adopt an event ontology, emphasizing the active contribution of the mind to the phenomenology of experience. My close examination of the semantics of adverbial modification throws this metaphysical distinction into sharp relief. The event-based semantics overcomes recent objections in a way superior to the methods that would have been obviously available in the absence of a sophisticated semantics. (shrink)

Gene–environment covariance is the phenomenon whereby genetic differences bias variation in developmental environment, and is particularly problematic for assigning genetic and environmental causation in a heritability analysis. The interpretation of these cases has differed amongst biologists and philosophers, leading some to reject the utility of heritability estimates altogether. This paper examines the factors that influence causal reasoning when G–E covariance is present, leading to interpretive disagreement between scholars. It argues that the causal intuitions elicited are influenced by concepts of agency (...) and blame-worthiness, and are intimately tied with the conceptual understanding of the phenotype under investigation. By considering a phenotype-specific approach, I provide an account as to why causal ascriptions can differ depending on the interpreter. Phenotypes like intelligence, which have been the primary focus of this debate, are more likely to spark disagreement for the interpretation of G–E covariance cases because the concept and ideas about its ‘normal development’ relatively ill-defined and are a subject of debate. I contend that philosophical disagreement about causal attributions in G–E covariance cases are in essence disagreements regarding how a phenotype should be defined and understood. This moves the debate from one of an ontological flavour concerning objective causal claims, to one concerning the conceptual, normative and semantic dependencies. (shrink)

Prior research shows taxpayers’ perceptions of fairness leads to greater cooperation and compliance with tax authorities. Yet our understanding of tax fairness has been hampered by its general reliance upon models and measures of fairness developed by organizational fairness research, even though fairness is a perception subject to contextual influences. Accordingly, we attempt to gain insight into the influence of contextual factors on fairness through the development of a theoretically based and empirically derived model of tax fairness, grounded in organizational (...) literature, but empirically tested in the tax context. Our analysis shows the extent to which items and dimensions found in the organizational fairness literature reflect taxpayers’ perceptions of tax fairness. Most importantly, our findings contribute to fairness research by identifying the role of relevant comparison groups in affecting perceptions of fairness, and thereby extends our understanding of the role of context in affecting fairness perceptions. Furthermore, by identifying the dimensions and items incorporated in perceptions of tax fairness, our study provides a foundation for tax researchers and policy makers to determine how best to promote voluntary taxpayers’ compliance and in so doing, mitigate tax avoidance and tax evasion. (shrink)

This paper gives an account of Anderson and Belnap’s selection criteria for an adequate theory of entailment. The criteria are grouped into three categories: criteria pertaining to modality, those pertaining to relevance, and those related to expressive strength. The leitmotif of both this paper and its prequel is the relevant legitimacy of disjunctive syllogism. Relevant logics are commonly held to be paraconsistent logics. It is shown in this paper, however, that both E and R can be extended to explosive logics (...) which satisfy all of Anderson and Belnap’s selection criteria, provided the truth-constant known as the Ackermann constant is available. One of the selection criteria related to expressive strength is having an “enthymematic” conditional for which a deduction theorem holds. I argue that this allows for a new interpretation of Anderson and Belnap’s take on logical consequence, namely as committing them to pluralism about logical consequence. (shrink)

This paper studies degrees of doxastic justification. Dependency relations among different beliefs are represented in terms of causal models. Doxastic justification, on this picture, is taken to run causally downstream along appropriate causal chains. A theory is offered which accounts for the strength of a derivative belief in terms of (i) the strength of the beliefs on which it is based, and (ii) the epistemic quality of the belief-forming mechanisms involved. It is shown that the structure of degrees of justification (...) converges to ranking theory under ideal conditions. (shrink)

Weber argues that causal modelers face a dilemma when they attempt to model systems in which the underlying mechanism operates according to some set of differential equations. The first horn is that causal models of these systems leave out certain causal effects. The second horn is that causal models of these systems leave out time-dependent derivatives, and doing so distorts reality. Either way causal models of these systems leave something important out. I argue that Weber’s reasons for thinking causal modeling (...) is limited in this domain are lacking. (shrink)

Say that metaphysical indeterminacy occurs just when there is a fact such that neither it nor its negation obtains. The aim of this work is to shed light on the issue of whether orthodox quantum mechanics provides any evidence of metaphysical indeterminacy by discussing the logical, semantic, and broadly methodological presuppositions of the debate. I argue that the dispute amounts to a verbal disagreement between classical and quantum logicians, given Eli Hirsch’s account of substantivity; but that it need not be (...) so if Ted Sider’s naturalness-based account of substantivity is adopted instead. Given the latter approach, can anything be said in order to tip the balance of the dispute either way? Some prima facie reasonable constraints on naturalness entail that the classicist is right, and the quantum world is therefore determinate. Nevertheless, there are reasons for weakening those constraints, to the effect that the dispute remains very much open. Finally, I discuss alternative accounts of metaphysical indeterminacy, and argue that they are unsuitable for framing the quantum indeterminacy debate. (shrink)

Arif Ahmed has recently argued that causal decision theory is dynamically inconsistent and that we should therefore prefer evidential decision theory. However, the principal formulation of the evidential theory, Richard Jeffrey’s Logic of Decision, has a mixed record of its own when it comes to evaluating plans consistently across time. This note probes that neglected record, establishing the dynamic consistency of evidential decision theory within a restricted class of problems but then illustrating how evidentialists can fall into sequential incoherence outside (...) of this class. Uncovering the evidentialist’s own dynamic inconsistencies reveals, contra Ahmed, that sequential choice considerations do not significantly favor the evidentialist’s theory over the causalist’s. (shrink)

In 1907 Borel published a remarkable essay on the paradox of the Heap (“Un paradoxe économique: le sophisme du tas de blé et les vérités statistiques”), in which Borel proposes what is likely the first statistical account of vagueness ever written, and where he discusses the practical implications of the sorites paradox, including in economics. Borel’s paper was integrated in his book Le Hasard, published 1914, but has gone mostly unnoticed since its publication. One of the originalities of Borel’s essay (...) is that it puts forward a model of vagueness as imprecision, making particular use of the Gaussian law of measurement errors to model categorization. The aim of our paper is to give a presentation of the historical context of Borel’s essay, to spell out the mathematical details of his model, and to provide a critical assessment of his theory. Three aspects of Borel’s account are particularly discussed: the first concerns the comparison between Borel’s statistical account and posterior degree-theoretic accounts of vagueness. The second concerns the anti-epistemicist flavor of Borel’s approach, whereby the idea of statistical fluctuation is used to undermine the notion of sharp boundary for vague predicates. The third concerns the problematic link between Borel’s model of vagueness as imprecision and the notion of semantic indeterminacy. An English translation of Borel’s original essay is appended to this paper (Erkenntnis, this issue). (shrink)

This paper has three goals. The first goal is to work out the difference between literal ceteris paribus laws in the sense of “all others being equal” and ceteris rectis “laws” in the sense of “all others being right”. While cp laws involve a universal quantification, cr generalizations involve an existential quantification over the values of the remainder variables Z. As a result, the two differ crucially in their confirmability and lawlikeness. The second goal is to provide a classification of (...) different kinds of cr generalizations, including certain transition cases between cr generalizations and cp laws. The third goal is to work out what cp laws and all kinds of cr assertions have in common: they figure as an information source for assertions of causal influence between variables. (shrink)

We provide the first comprehensive and robust evidence on the relationship between CSR disclosure quality and the costs of corporate bonds in China. We find that firms with high CSR disclosure quality are associated with lower costs of corporate bonds. Our findings are robust to endogeneity issues arising from reverse causality, omitted variable bias, and the interdependencies between price and non-price terms. The negative relationship between CSR disclosure quality and the costs of corporate bonds is stronger in weak corporate governance (...) firms and in firms located in regions with weak institutional environments. We also find that firms’ misconduct significantly mitigates the influence of CSR disclosure quality. In the additional analyses, we provide evidence that CSR disclosure can offer incremental information beyond the credit ratings. Regarding non-price terms, we conclude that firms with higher quality of CSR information are less likely to be subject to collateral terms, but they tend to include more restrictive covenants. Further analyses also show that compared with low-quality or mandatory CSR disclosure firms, bond investors perceive firms with CSR disclosures rated above “A” categories or voluntary CSR disclosure as less likely to cause asymmetric information problems and thus charge lower risk premiums. Overall, this study demonstrates that CSR disclosure quality is an important determinant that affects both price and non-price bond contract terms. (shrink)

The article clarifies the way in which ‘the aesthetic’ is conceptualised in relation to business ethics in order to assess its potential to inform theory building and developmental practices within the business ethics field. A systematic review of relevant literature is undertaken which identifies three ontologically based accounts of the relationship between the aesthetic and business ethics: ‘positive’ ones, ‘negative’ accounts and ‘Postmodern’ renderings. Five epistemologically based approaches are also made explicit: those in which the aesthetic is thought to develop (...) enhanced perceptual discernment, those in which the aesthetic catalyses emotional sensitivity, those in which the aesthetic contributes to imaginative capacity, those in which the aesthetic prompts integrative apprehension and those in which the aesthetic is seen to foster critical reflexivity. The review reveals two key findings: firstly, the dearth of empirically based research to substantiate claims made about the aesthetic’s ability to foster ethical capabilities, which leads to proposals for further research; secondly, the analysis indicates the significance of critical reflexivity both in resolving the apparent dichotomy between ontologically based perspectives asserting the aesthetic’s ability to lead to ethically sound or egregious behaviour, and in underpinning the capacities of perceptual discernment, emotional connectivity, imagination and integrative apprehension which epistemologically based approaches assert the aesthetic can foster. (shrink)

ABSTRACTThe incorrect conceptualization and evaluation of reparations for colonial slave trade and slavery within the legal, as opposed to the political, domain, produces an interpretation of the demands in France that views them as morally absurd and politically deleterious. I’ll use Iris Marion Young’s distinction between a liability model and a social connection model of responsibility to suggest that the moral claim according to which we can be held responsible today for redressing the structural injustices inherited from slave trade and (...) slavery is not irrational, nor motivated by a political will to divide the body politic between blamed perpetrators and innocent victims. I’ll first analyze the difficulties posed by the liability model by focusing on a specific legal case, MIR and CMDP vs. French state. Then I’ll argue that using a political model of responsibility solves conceptual and normative issues and allows us to understand why, and to what extent, we are responsible for redressing the structural racial injustice that endures in French society. (shrink)

To adequately model mathematical arguments the analyst must be able to represent the mathematical objects under discussion and the relationships between them, as well as inferences drawn about these objects and relationships as the discourse unfolds. We introduce a framework with these properties, which has been used to analyse mathematical dialogues and expository texts. The framework can recover salient elements of discourse at, and within, the sentence level, as well as the way mathematical content connects to form larger argumentative structures. (...) We show how the framework might be used to support computational reasoning, and argue that it provides a more natural way to examine the process of proving theorems than do Lamport’s structured proofs. (shrink)

We investigate the effect of Lesbian, Gay, Bisexual, and Transgender -supportive corporate policies on credit ratings. To the extent that LGBT-friendly policies are beneficial to the firm and therefore improve its expected cash flows, credit rating agencies should assign more favorable credit ratings to the firm. To alleviate endogeneity concerns, we exploit the variations in the LGBT populations across the states in the U.S. as our instrument. Our instrumental-variable analysis reveals that firms that adopt LGBT-supportive corporate policies enjoy better credit (...) ratings, supporting the stakeholder and good management hypothesis. Further analysis using propensity score matching also yields consistent results. (shrink)

According to a well known, yet controversial metaphysical thesis, Composition is Identity. Recently, Kris McDaniel has articulated and defended a related—and arguably more controversial—thesis, one he calls Parthood is Identity (PI). Roughly the view has it that a whole is, strictly and literally, identical to each of its parts considered individually. At first sight, the view seems rather implausible. However, McDaniel’s formulation and defense are worthy of a serious discussion. In this paper I put forth such a discussion. The result (...) is what we should have expected all along: PI is not only implausible, but arguably false. (shrink)

According to the PCCP thesis, the probability of a conditional A → C is the conditional probability P. This claim is undermined by Lewis’ triviality results, which purport to show that apart from trivial cases, PCCP is not true. In the present article we show that the only rational, “Dutch Book-resistant” extension of the agent’s beliefs concerning non-conditional sentences A and C to the conditional A → C is by assuming that P = P. In other cases a diachronic Dutch (...) Book against the agent can be constructed. There is a tension between our findings and Lewis’ results, which needs to be explained. Therefore, we present a probability space which corresponds in a natural way to the diachronic Dutch Book—and which allows the conditional A → C to be interpreted as an event in a mathematically sound way. It also allows to formalize the notion of conditionalizing A → C on ¬C which plays a crucial role in Lewis’ proof. Our conclusion is that Lewis’ proof is circular, so it cannot be considered to be a sound argument against PCCP. (shrink)

When one wants to use citizen input to inform policy, what should the standards of informedness on the part of the citizens be? While there are moral reasons to allow every citizen to participate and have a voice on every issue, regardless of education and involvement, designers of participatory assessments have to make decisions about how to structure deliberations as well as how much background information and deliberation time to provide to participants. After assessing different frameworks for the relationship between (...) science and society, we use Philip Kitcher's framework of Well-Ordered Science to propose an epistemic standard on how citizen deliberations should be structured. We explore what potential standards follow from this epistemic framework focusing on significance versus scientific and engineering expertise. We argue that citizens should be tutored on the historical context of why scientific questions became significant and deemed scientifically and socially valuable, and if citizens report that they are capable of weighing in on an issue then they should be able to do so. We explore what this standard can mean by looking at actual citizen deliberations tied to the 2014 NASA ECAST Asteroid Initiative Citizen forums. We code different vignettes of citizens debating alternative approaches for Mars exploration based upon what level of information seemed to be sufficient for them to feel comfortable in making a policy position. The analysis provides recommendations on how to design and assess future citizen assessments grounded in properly conveying the historical value context surrounding a scientific issue and trusting citizens to seek out sufficient information to deliberate. (shrink)

Corporate governance is often split between rule-based and principle-based approaches to regulation in different institutional contexts. This split is often informed by the types of institutional configurations, their strengths, and the complementarities within them. This approach to corporate governance regulation is mostly discussed in the context of developed economies and their regulatory demands. However, in developing and weak market economies, such as in Sub-Saharan Africa, there is no such explicit split and the debates on such contexts in the comparative corporate (...) governance literature have been meagre. Nonetheless, there are sparks of good corporate governance practices in the region. Drawing from institutional theory and a case study of a largest economy, we explore the appropriateness or suitability of corporate governance regulatory frameworks in Sub-Saharan Africa. Our findings suggest that Nigeria needs an integrated system that combines elements of both rule-based and principle-based regulation, supported by a multi-stakeholder co-regulation strategy. This paper departs from the mainstream rule-based and principle-based categorisations by forging ahead new perspectives on corporate governance regulation, especially in weak market economies. (shrink)

The United States National Preparedness System has evolved significantly in the recent past. These changes have affected the system structures and goals for disaster response. At the same time, actors such as private businesses have become increasingly involved in disaster efforts. In this paper, we begin to fill the gap in the cross-sector literature regarding interactions that have systemic impacts by investigating how the simultaneous processes of systemic change and intensifying cross-sector interaction worked and interacted in the context of the (...) preparedness system. We examine these inter-linkages through a qualitative study in the setting of Hurricane Sandy. Drawing from systems theory, we develop a grounded model that provides an explanation for the system change and highlights how cross-sector interaction relates to the changes observed in the system. (shrink)

Women are important actors in smallholder farmer milk production. Therefore, female input in the dairy cooperatives is essential to dairy development in emerging economies. Within dairy value chains, however, their contributions are often not formally acknowledged or rewarded. This article contributes to filling this gap by adopting a multileveled institutional perspective to explore the case of dairy development in the Pangalengan mixed-sex dairy cooperative on West Java, Indonesia. The objective is to add evidence from the dairy development practice in Indonesia (...) to the current agenda for gender and development as well as identify pathways for future research on dairy development that will help it do better in practice. Central to the exploration is a discussion of formal and informal institutions as part of the dynamics of the inequality regimes in dairy cooperatives. Evidence from dairy development practices in the Pangalengan cooperative shows, among others, distinct differences between the participation of male and female target groups in dairy development extension, as well as farm size- and resource-related trends in ‘masculinization’ and ‘feminization’ of the smallholder farmer household. The conclusions contribute to debates on more resilient, thus sustainable working relations in food chains, women’s empowerment, gender equality and social justice in agriculture as well as cooperative studies. (shrink)

Public reason liberalism takes as its starting point the deep and irreconcilable diversity we find characterizing liberal societies. This deep and irreconcilable diversity creates problems for social order. One method for adjudicating these conflicts is through the use of rights. This paper is about the ability of such rights to adjudicate disputes when perspectival disagreements—or disagreements over how to categorize objects in the world—obtain. We present both formal possibility and impossibility results for rights structures under varying degrees of perspectival diversity. (...) We show that though perspectival diversity appears to be a troubling problem for the prospect of stable social order, if rights are defined properly then disagreements can likely be resolved in a consistent manner, achieving social cooperation rather than conflict. (shrink)

We investigate the issue of aggregativity in fair division problems from the perspective of cooperative game theory and Broomean theories of fairness. Paseau and Saunders proved that no non-trivial theory of fairness can be aggregative and conclude that theories of fairness are therefore problematic, or at least incomplete. We observe that there are theories of fairness, particularly those that are based on cooperative game theory, that do not face the problem of non-aggregativity. We use this observation to argue that the (...) universal claim that no non-trivial theory of fairness can guarantee aggregativity is false. Paseau and Saunders’s mistaken assertion can be understood as arising from a neglect of the games approach to fair division. Our treatment has two further pay-offs: for one, we give an accessible introduction to the games approach to fair division, whose significance has hitherto not been appreciated by philosophers working on fairness. For another, our discussion explores the issue of aggregativity in fair division problems in a comprehensive fashion. (shrink)

Recently I posted a paper entitled “External observer reflections on QBism”. As any external observer, I was not able to reflect all features of QBism properly. The comments I received from one of QBism’s creators, C. A. Fuchs, were very valuable to me in better understanding the views of QBists. Some of QBism’s features are very delicate and extracting them from articles of QBists is not a simple task. Therefore, I hope that the second portion of my reflections on QBism (...) might be interesting and useful for other experts in quantum foundations and quantum information theory. In the present paper I correct some of my earlier posted critical comments on QBism. At the same time, other critical comments gained new validation through my recent deeper understanding of QBists views on a number of problems. (shrink)

There has been an ongoing conflict regarding whether reality is fundamentally digital or analogue. Recently, Floridi has argued that this dichotomy is misapplied. For any attempt to analyse noumenal reality independently of any level of abstraction at which the analysis is conducted is mistaken. In the pars destruens of this paper, we argue that Floridi does not establish that it is only levels of abstraction that are analogue or digital, rather than noumenal reality. In the pars construens of this paper, (...) we reject a classification of noumenal reality as a deterministic discrete computational system. We show, based on considerations from classical physics, why a deterministic computational view of the universe faces problems (e.g., a reversible computational universe cannot be strictly deterministic). (shrink)

A growing body of theory has focused on privacy as being contextually defined, where individuals have highly particularized judgments about the appropriateness of what, why, how, and to whom information flows within a specific context. Such a social contract understanding of privacy could produce more practical guidance for organizations and managers who have employees, users, and future customers all with possibly different conceptions of privacy across contexts. However, this theoretical suggestion, while intuitively appealing, has not been empirically examined. This study (...) validates a social contract approach to privacy by examining whether and how privacy norms vary across communities and contractors. The findings from this theoretical examination support the use of contractual business ethics to understand privacy in research and in practice. As predicted, insiders to a community had significantly different understandings of privacy norms as compared to outsiders. In addition, all respondents held different privacy norms across hypothetical contexts, thereby suggesting privacy norms are contextually understood within a particular community of individuals. The findings support two conclusions. First, individuals hold different privacy norms without necessarily having diminished expectations of privacy. Individuals differed on the factors they considered important in calculating privacy expectations, yet all groups had robust privacy expectations across contexts. Second, outsiders have difficulty in understanding the privacy norms of a particular community. For managers and scholars, this renders privacy expectations more difficult to identify at a distance or in deductive research. The findings speak directly to the needs of organizations to manage a diverse set of privacy issues across stakeholder groups. (shrink)

This study examines the conditions under which local social environments are likely to influence corporate tax behavior. Using a social capital index at the county level, we find that on average, social capital reduces firms’ aggressive tax avoidance behavior. The impact of social capital on corporate tax avoidance is weaker when managers are under excessive pressure to meet earnings targets, during the periods of financial constraints, and when managers are incentivized to undertake risk. We further find that corporate tax avoidance (...) activities engaged by firms headquartered in high-social-capital counties tend to be less value-increasing, indicating that potential social sanctions in these areas may reduce the benefits of tax avoidance activities accrue to firms. However, the negative impact of tax avoidance on firm value in high-social-capital counties tends to be lower for firms with strong corporate governance, which suggests that managers in well-governed firms can better exploit tax avoidance opportunities. Overall, our evidence is consistent with our conjecture that although the local social environments have a significant influence on corporate tax behavior, this influence is fragile in the presence of excessive earnings pressure, financial constraints, and equity risk incentives. (shrink)

Current formal dialectical models postulate normative rules that enable discussants to conduct dialogical interactions without committing fallacies. Though the rules for conducting a dialogue are supposed to apply to interactions between actual arguers, they are without exception theoretically motivated. This creates a gap between model and reality, because dialogue participants typically leave important content-related elements implicit. Therefore, analysts cannot readily relate normative rules to actual debates in ways that will be empirically confirmable. This paper details a new, data-driven method for (...) describing discussants’ actual reply structures, wherein corpus studies serve to acknowledge the complexity of natural argumentation. Rather than refer exclusively to propositional content as an indicator of arguing pro/contra a given claim, the proposed approach to dialogue structure tracks the sequence of dialogical moves itself. This arguably improves the applicability of theoretical dialectical models to empirical data, and thus advances the study of dialogue systems. (shrink)

Sarbanes–Oxley Section 406 requires a code of ethics for top financial and accounting officers in public companies. The objective of this research is to discover the impact of a financial code of ethics on firm behavior. We performed a longitudinal tracking of firm adoption of a financial code of ethics starting in 2005. We checked these companies’ codes again in 2011 to confirm their continued implementation. Financial restatements were used as a dependent variable to measure improved financial reporting after the (...) adoption of the financial codes. The results confirm that the adoption of a financial code of ethics improves the integrity of financial reporting. (shrink)

In this article, we propose that giving in cash and non-cash differ in their relation with the giving firm’s future corporate financial performance and only cash giving is associated with future CFP. Using a novel dataset from ASSET4 that differentiates corporate giving over a sample period of 2002–2012, we examine three competing hypotheses: agency cost hypothesis that cash giving reflects agency cost and destroys value for shareholders, investment hypothesis that cash giving is an investment by management that aims for better (...) future return, and information hypothesis that cash giving has informational value to shareholders as cash is a critical resource at a firm and giving is a decision by managers who are insiders. We find that indeed, only cash giving is positively associated with future CFP and firm value, measured by Fama–French five-factor abnormal risk-adjusted stock returns, future return on assets, and Tobin’s Q. In addition, we find that the positive association exists only between excess, i.e., unexpected, but not expected cash giving and future CFP. Our empirical findings support the information hypothesis, but neither the agency hypothesis nor the investment hypothesis, and are robust to a number of endogeneity tests, including orthogonalized cash giving, instrumental variable regression using geography-based instruments, and propensity score matching. Furthermore, we show that the positive association between future CFP and unexpected cash giving is only pronounced at firms with good governance and relatively higher sales growth where agency problems are less likely, and at firms with no alternative mechanisms to demonstrate the strength of cash flow. Additionally, we do not find evidence that suggests in-kind giving to possess any informational value. (shrink)

Science is a social epistemic enterprise. The complexity of research requires the division of cognitive labor. As a consequence, scientists have to present results and incorporate the results of others into their body of knowledge. This creates the possibility of strategic behavior, leading to phenomena such as publication bias. To analyze the dynamics of strategic behavior in epistemic communities, agent-based modeling suggests itself as a method. The phenomena generated by the developed agent-based simulation model reveal a diverse set of possible (...) dynamics in strategically heterogeneous groups and support the claim that there is a trade-off between a behavioral rule’s efficacy to generate accurate beliefs under optimal conditions and its robustness to variation in the composition of the epistemic environment. (shrink)

The Knobe effect :190–194, 2003a) consists in our tendency to attribute intentionality to bringing about a side effect when it is morally bad but not when it is morally good. Beebe and Buckwalter have demonstrated that there is an epistemic side-effect effect : people are more inclined to attribute knowledge when the side effect is bad in Knobe-type cases. ESEE is quite robust. In this paper, I present a new explanation of ESEE. I argue that when people attribute knowledge in (...) morally negative cases, they express a consequence-knowledge claim rather than a predictive claim. I use the omissions account :550–571, 2015) to explain why the consequence-knowledge claim is particularly salient in morally negative cases. Unlike the doxastic heuristic account :264–289, 2012), the omissions account can explain the persistence of ESEE in the so-called slight-chance of harm conditions. I present the results of empirical studies that test the predictions of the account. I show that ESEE occurs in Butler-type scenarios. Some of the studies involve close replications of Nadelhoffer’s :277–284, 2004) study. (shrink)

In this paper we present a study of adjectival/adverbial modification using modern type theories, i.e. type theories within the tradition of Martin-Löf. We present an account of various issues concerning adjectival/adverbial modification and argue that MTTs can be used as an adequate language for interpreting NL semantics. MTTs are not only expressive enough to deal with a range of modification phenomena, but are furthermore well-suited to perform reasoning tasks that can be easily implemented given their proof-theoretic nature. In MTT-semantics, common (...) nouns are interpreted as types rather than predicates. Therefore, in order to capture the semantics of adjectives adequately, one needs to meet the challenge of modeling CNs modified by adjectives as types. To explicate that this can be done successfully, we first look at the mainstream classification of adjectives, i.e. intersective, subsective and non-subsective adjectives. There, we show that the rich type structure available in MTTs, along with a suitable subtyping framework, offers an adequate mechanism to model these cases. In particular, this modelling naturally takes care of the characterising inferences associated with each class of adjectives. Then, more advanced issues on adjectival modification are discussed: degree adjectives, comparatives and multidimensional adjectives. There, it is shown that the use of indexed types can be usefully applied in order to deal with these cases. In the same vein, the issue of adverbial modification is discussed. We study two general typings for sentence and VP adverbs respectively. It is shown that the rich type structure in MTTs further provides useful organisational mechanisms in giving formal semantics for adverbs. In particular, we discuss the use of \-types to capture the veridicality/non-veridicality distinction and further discuss cases of intensional adverbs using the type theoretic notion of context. We also look at manner, subject and speech act adverbials and propose solutions using MTTs. Finally, we show that the current proof technology can help mechanically check the associated inferences. A number of our proposals concerning adjectival and adverbial modification have been formalised in the proof assistant Coq and many of the associated inference patterns are checked to be correctly captured. (shrink)