Using a sample of Chinese to-be-listed firms during the period of 2006–2012, this study examines the influence of CEO-auditor dialect sharing (CADS) on pre-IPO audit quality and further investigates the moderating effects of auditor reputation and audit firm industry specialization. On the basis of information in personal identification cards, this study hand-collects data about CADS, and then provides strong and consistent evidence to show that CADS is significantly positively related with discretionary accruals (the inverse proxy for audit quality), suggesting that (...) CADS leads to the collusion between the CEO and the signing auditors, elicits pre-IPO earnings management, and eventually impairs pre-IPO audit quality. Moreover, both auditor reputation and audit firm industry specialization attenuate the positive effect of CADS on discretionary accruals. Furthermore, sensitivity tests suggest that above findings are robust to different measures of CADS and discretionary accruals, and above conclusions still stand after controlling for the endogeneity. Lastly, the findings using the post-IPO sample further validate the negative association between CADS and pre-IPO audit quality. (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)

Modern computing is generally taken to consist primarily of symbol manipulation. But symbols are abstract, and computers are physical. How can a physical device manipulate abstract symbols? Neither Church nor Turing considered this question. My answer is that the bit, as a hardware-implemented abstract data type, serves as a bridge between materiality and abstraction. Computing also relies on three other primitive—but more straightforward—abstractions: Sequentiality, State, and Transition. These physically-implemented abstractions define the borderline between hardware and software and between physicality and (...) abstraction. At a deeper level, asking how a physical device can interact with abstract symbols is the wrong question. The relationship between symbols and physical devices begins with the realization that human beings already know what it means to manipulate symbols. We build and program computers to do what we understand to be symbol manipulation. To understand what that means, consider a light switch. A light switch doesn’t turn a light on or off. Those are abstractions. Light switches don’t operate with abstractions. We build light switches, so that when flipped, the world is changed in such a way that we understand the light to be on or off. Similarly, we build computers to perform operations that we understand as manipulating symbols. (shrink)

It is an ongoing controversy whether natural selection is a cause of population change, or a mere statistical description of how individual births and deaths accumulate. In this paper I restate the problem in terms of the reference class problem, and propose how the structure of stable equilibrium can provide a solution in continuity with biological practice. Insofar natural selection can be understood as a tendency towards equilibrium, key statisticalist criticisms are avoided. Further, in a modification of the Newtonian-force analogy, (...) it can be suggested that a better metaphor for natural selection is that of an emergent force, similar in nature to entropic forces: with magnitude and direction, but lacking a spatiotemporal origin or point of application. (shrink)

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)

The ‘phenotypic gambit,’ the assumption that we can ignore genetics and look at the fitness of phenotypes to determine the expected evolutionary dynamics of a population, is often used in evolutionary game theory. However, as this paper will show, an overlooked genotype to phenotype map can qualitatively affect evolution in ways the phenotypic approach cannot predict or explain. This gives us reason to believe that, even in the long-term, correspondences between phenotypic predictions and dynamical outcomes are not robust for all (...) plausible assumptions regarding the underlying genetics of traits. This paper shows important ways in which the phenotypic gambit can fail and how to proceed with evolutionary game theoretic modeling when it does. (shrink)

Against the backdrop of the English reception of Locke’s Essay, stands a little-known philosophical dispute between two seventeenth-century women writers: Mary Astell (1666-1731) and Damaris Cudworth Masham (1659-1708). On the basis of their brief but heated exchange, Astell and Masham are typically regarded as philosophical adversaries: Astell a disciple of the occasionalist John Norris, and Masham a devout Lockean. In this paper, I argue that although there are many respects in which Astell and Masham are radically opposed, the two women (...) also have a surprising amount in common. Rather than interpret their ideas solely in relation to the ‘canonical’ philosophies of the time – Lockean empiricism and Malebranchean occasionalism – I examine the ways in which Astell and Masham are influenced by the metaphysical theories of the Cambridge Platonists, Ralph Cudworth and Henry More. On this basis, I argue that a remarkably similar theological approach underlies the metaphysical and feminist arguments of Astell and Masham. (shrink)

In Study 1, we test a theoretical model involving temptation, monetary intelligence (MI), a mediator, and unethical intentions and investigate the direct and indirect paths simultaneously based on multiple-wave panel data collected in open classrooms from 492 American and 256 Chinese students. For the whole sample, temptation is related to low unethical intentions indirectly. Multi-group analyses reveal that temptation predicts unethical intentions both indirectly and directly for male American students only; but not for female American students. For Chinese students, both (...) paths are non-significant. Love of money contributes significantly to MI for all students. In Study 2, using money as a temptation and giving them opportunities to cheat on a matrix task, most Chinese students (78.4 %) do not cheat in open classrooms; supporting survey and structural equation modeling (SEM) results in Study 1. However, students in private cubicles cheat significantly more (53.4 %) than those in open classrooms (21.6 %). Finally, students’ love of money attitude predicts cheating. Factor rich predicts the cheating amount, whereas factor motivator predicts the cheating percentage. Our results shed new light on the impact of temptation and love of money as dispositional traits, money as a temptation, and environmental context (public vs. private) on unethical intentions and cheating behaviors. (shrink)

How should an agent revise her epistemic state in the light of doxastic disagreement? The problems associated with answering this question arise under the assumption that an agent’s epistemic state is best represented by her degree of belief function alone. We argue that for modeling cases of doxastic disagreement an agent’s epistemic state is best represented by her confirmation commitments and the evidence available to her. Finally, we argue that given this position it is possible to provide an adequate answer (...) to the question of how to rationally revise one’s epistemic state in the light of disagreement. (shrink)

There are different Bayesian measures to calculate the degree of confirmation of a hypothesis H in respect of a particular piece of evidence E. Zalabardo (Analysis 69:630–635, 2009) is a recent attempt to defend the likelihood-ratio measure (LR) against the probability-ratio measure (PR). The main disagreement between LR and PR concerns their sensitivity to prior probabilities. Zalabardo invokes intuitive plausibility as the appropriate criterion for choosing between them. Furthermore, he claims that it favours the ordering of pairs evidence/hypothesis generated by (...) LR. We will argue, however, that the intuitive non-numerical example provided by Zalabardo does not show that prior probabilities do not affect the degree of confirmation. On account of this, we conclude that there is no compelling reason to endorse LR qua measure of degree of confirmation. On the other side, we should not forget some technicalities which still benefit PR. (shrink)

We present evidence against the standard assumptions that social preferences are stable and can be measured in a reliable, nonintrusive manner. We find evidence that measures of social preferences can affect subsequent behavior. Researchers often measure social preferences by posing dictator type allocation decisions. The social value orientation (SVO) is a particular sequence of dictator decisions. We vary the order in which the SVO and a larger stakes dictator game are presented. We also vary the form of the dictator game. (...) In one study, we employ the standard dictator game, and in the other, we employ a nonstandard dictator game. With the standard dictator game, we find that prosocial subjects act even more prosocially when the SVO is administered first, whereas selfish subjects are unaffected by the order. With the nonstandard dictator game, we find evidence across all subjects that those who first receive the SVO are more generous in the dictator game but we do not find the effect among only the generous subjects. Across both dictator game forms, we find evidence that the subjects who are first given the SVO were more generous than subjects who are given the SVO last. We also find that this effect is stronger among the subjects with a perfectly consistent SVO measure. Although we cannot determine whether the order affects preferences or the measure of preferences, our results are incompatible with the assumptions that social preferences are stable and can be measured in a reliable, nonintrusive manner. (shrink)

Immanuel Kant’s essay on Perpetual Peace contains a rejection of the idea of a world government. In connexion with a substantial argument for cosmopolitan rights based on the human body and its need for a space on the surface of the Earth, Kant presents the most rigorous philosophical formulation ever given of the limitations of the cosmopolitan law. In this contribution, Kant’s essay is analysed and the reasons he gives for these restrictions discussed in relation to his main focus: to (...) project a realistic path to perpetual peace. (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)

In this paper it is shown that Heyting and Co-Heyting mereological systems provide a convenient conceptual framework for spatial reasoning, in which spatial concepts such as connectedness, interior parts, (exterior) contact, and boundary can be defined in a natural and intuitively appealing way. This fact refutes the wide-spread contention that mereology cannot deal with the more advanced aspects of spatial reasoning and therefore has to be enhanced by further non-mereological concepts to overcome its congenital limitations. The allegedly unmereological concept of (...) boundary is treated in detail and shown to be essentially affected by mereological considerations. More precisely, the concept of boundary turns out to be realizable in a variety of different mereologically grounded versions. In particular, every part K of a Heyting algebra H gives rise to a well-behaved K-relative boundary operator. (shrink)

Recent epistemology has introduced a new criterion of adequacy for analyses of knowledge: such an analysis, to be adequate, must be compatible with the common view that knowledge is better than true belief. One account which is widely thought to fail this test is reliabilism, according to which, roughly, knowledge is true belief formed by reliable process. Reliabilism fails, so the argument goes, because of the "swamping problem". In brief, provided a belief is true, we do not care whether or (...) not it was formed by a reliable process. The value of reliability is "swamped" by the value of truth: truth combined with reliability is no better than truth alone. This paper approaches these issues from the perspective of decision theory. It argues that the "swamping effect" involves a sort of information-sensitivity that is well modelled decision-theoretically. It then employs this modelling to investigate a strategy, proposed by Goldman and Olsson, for saving reliabilism from the swamp, the so-called "conditional probability solution". It concludes that the strategy is only partially successful. (shrink)

David Hume has traditionally been regarded as a skeptic, perhaps the most formidable in the history of Western philosophy. Since the publication of Norman Kemp Smith's Philosophy of David Hume in 1941, however, there has been an increasing tendency to downplay the skeptical dimension of Hume's philosophy, in some cases to the point of denying that Hume is a serious skeptic, or even a skeptic at all. Much of the motivation for a nonskeptical reading of Hume comes from recognition of (...) his endorsement of empirical science and his own project of founding a "science of man." Recent scholarship has, in my opinion correctly, recognized Hume as a constructive rather than a purely destructive thinker. Yet this recognition has, in my opinion incorrectly, gone hand in hand with a tendency to overlook or deny the skeptical side of Hume's thought. In this work, I address the issue of Hume's skepticism. I believe that though the issue of Hume's skepticism is more complicated than is suggested by some of those who interpret him as a skeptic, nevertheless the traditional view is more true to Hume's texts than is a nonskeptical interpretation. I argue, on the basis of a reading of the Treatise of Human Nature and Enquiry Concerning Human Understanding, that Hume is a serious theoretical skeptic with regard to much of our alleged knowledge. In saying that Hume is a serious theoretical skeptic I mean that Hume's skeptical pronouncements are in general sincere, not ironic, Hume's skepticism extends to a large part of our alleged knowledge, and Hume's skepticism is a result of his substantive philosophical views. In saying that Hume is a serious theoretical skeptic I mean that though Hume doesn't prescribe eschewal of beliefs that are not rationally justified, he thinks that much of our alleged knowledge essentially involves beliefs that cannot be rationally justified and that hence much of our alleged knowledge is not knowledge at all. (shrink)

This study represents an improvement in the ethics scales inventory published in a 1988 Journal of Business Ethics article. The article presents the distillation and validation process whereby the original 33 item inventory was reduced to eight items. These eight items comprise the following ethical dimensions: a moral equity dimension, a relativism dimension, and a contractualism dimension. The multidimensional ethics scale demonstrates significant predictive ability.

We propose a new account of indicative conditionals, giving acceptability and logical closure conditions for them. We start from Adams’ Thesis: the claim that the acceptability of a simple indicative equals the corresponding conditional probability. The Thesis is widely endorsed, but arguably false and refuted by empirical research. To fix it, we submit, we need a relevance constraint: we accept a simple conditional 'If φ, then ψ' to the extent that (i) the conditional probability p(ψ|φ) is high, provided that (ii) (...) φ is relevant for ψ. How (i) should work is well-understood. It is (ii) that holds the key to improve our understanding of conditionals. Our account has (i) a probabilistic component, using Popper functions; (ii) a relevance component, given via an algebraic structure of topics or subject matters. We present a probabilistic logic for simple indicatives, and argue that its (in)validities are both theoretically desirable and in line with empirical results on how people reason with conditionals. (shrink)

This essay pertains to Nietzsche's and Spinoza's philosophical/historical relationship, and the hitherto unnoticed role Kant plays as an intermediary for Spinoza's ideas and legacy. We advance two main assertions: 1) that Nietzsche is historically related to Spinoza via Kant's Antinomies of Pure Reason and their legacy, and 2) that both the striking similarities and tremendous differences between these two thinkers are best described with reference to the Antithesis positions of Kant's Antinomies. Our account rests primarily on the works of two (...) other scholars. The first is Omri Boehm, who argues convincingly that a) Spinoza was both the single greatest influence on and primary target of Kant's Antinomies, and b) that Spinoza's position is remarkably similar to the first three Antithesis positions (and no other relevant thinker comes close). The second is Michael Steven Green, who argues with equal force that c) Nietzsche's mature philosophy is heavily dependent upon Afrikan Spir's concept of the "fundamental antinomy," and d) that Nietzsche's view of empirical reality amounts to an "antithetic" view of reality. We demonstrate that these two scholars were, independently of one other, pointing to a single historical/philosophical connection between Nietzsche and Spinoza, and begin an exploration of the ramifications of this discovery. (shrink)

The evidential problem of evil involves a rarely discussed challenge, namely the challenge of defending theism against the hypothesis of a morally indifferent creator. Our argument uses a Bayesian framework and it starts by showing that if the only alternative to classical theism is naturalistic atheism, then fine-tuning can render theism virtually certain, even in the face of evil. But if the alternatives include the hypothesis of a morally indifferent creator, theism is defeated even if the fine-tuning premise is accepted. (...) The resulting version of the evidential problem is unsolvable using the tools that are currently deployed by theists against evil. (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)

In the “Appendix” to the Treatise, Hume claims that he has discovered a “very considerable” mistake in his earlier discussion of the self. Hume's expression of the problem is notoriously opaque, leading to a vast scholarly debate as to exactly what problem he identified in his earlier account of the self. I propose a new solution to this interpretive puzzle. I argue that a tension generated by Hume's conceptual skepticism about real “principles of union” and his account of fictions of (...) the imagination is the defect identified in the “Appendix.”. (shrink)

In a corporate apology, the apologizer can be either a male or a female. How does the gender of the apologizer influence consumer forgiveness? We suggest that the relative effectiveness of corporate apologies made by males versus females depends on the nature of the corporate wrongdoing, namely whether the wrongdoing is related to performance or to value. Three experiments demonstrate that a male apologizer elicits more consumer forgiveness than a female apologizer for performance-related wrongdoings, while a female apologizer garners more (...) forgiveness than a male apologizer for values-related wrongdoings. These effects are driven by consumers’ social perceptions of the different genders. Specifically, a female apologizer is perceived as warmer which offsets the perceived lack of warmth resulting from values-related corporate transgressions, while a male apologizer is perceived as more competent which compensates for the perceived lack of competence resulting from performance-related corporate transgressions. However, this effect is attenuated when consumers are the same gender as the apologizer, and can be reversed when the apologizer is personally responsible for the wrongdoing. These findings offer novel insights on corporate apologies, gender-trait associations, and gender and forgiveness, while suggesting that companies must carefully consider the gender of the spokesperson in the wake of transgressions. (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 explore one aspect of the structure of a codified legal system at the national level using a new type of representation to understand the strong or weak dependencies between the various fields of law. In Part I of this study, we analyze the graph associated with the network in which each French legal code is a vertex and an edge is produced between two vertices when a code cites another code at least one time. We show that this network (...) distinguishes from many other real networks from a high density, giving it a particular structure that we call concentrated world and that differentiates a national legal system (as considered with a resolution at the code level) from small-world graphs identified in many social networks. Our analysis then shows that a few communities (groups of highly wired vertices) of codes covering large domains of regulation are structuring the whole system. Indeed we mainly find a central group of influent codes, a group of codes related to social issues and a group of codes dealing with territories and natural resources. The study of this codified legal system is also of interest in the field of the analysis of real networks. In particular we examine the impact of the high density on the structural characteristics of the graph and on the ways communities are searched for. Finally we provide an original visualization of this graph on an hemicyle-like plot, this representation being based on a statistical reduction of dissimilarity measures between vertices. In Part II (a following paper) we show how the consideration of the weights attributed to each edge in the network in proportion to the number of citations between two vertices (codes) allows deepening the analysis of the French legal system. (shrink)

This book extract (from‘WHY DO THEY TORTURE? a Sri Lankan Perspective’ (ASIN B0BTCF4LQV)) contributes to the literature by inter alia (1) identifying societal justification as incentivizing torture, (2) disclosing man’s innate cruelty and habitual recourse to elective disassociation as facilitating its unperturbed discharge and (3) deeming moral realization its universal panacea.

The essay emphasizes the unsolvable tension between activity and passivity implied in Kierkegaard’s reduplication as an author of authors. To characterize the different approaches to pseudonymity, I will use the term Halvbefaren [the inexperienced seaman] to refer to a reading that appeals only to Kierkegaard’s or to the pseudonyms’ authority over the authorship, and Helbefaren [the experienced seaman] to refer to another interpretation that recognizes that unsolvable tension between them. Recurring to the sailing metaphor implicit in these terms that appear (...) in Climacus’ Postscript, I defend the thesis that the pseudonyms open the authorship from within, overcoming Kierkegaard as a usual author, as the only captain of the entire authorship. The mutiny performed by the pseudonyms cannot be resolved by simply transferring the authority to the pseudonyms themselves, and it creates a subjective space in the authorship so it becomes a matter of the experience of the reader. (shrink)

This article elaborates on McShea and Brandon’s idea that drift is unlike the rest of the evolutionary factors because it is constitutive rather than imposed on the evolutionary process. I show that the way they spelled out this idea renders it inadequate and is the reason why it received some objections. I propose a different way in which their point could be understood, that rests on two general distinctions. The first is a distinction between the underlying mathematical apparatus used to (...) formulate a theory and a concept proposed by that theory. With the aid of a formal reconstruction of a population genetic model, I show that drift belongs to the first category. That is, that drift is constitutive of population genetics in the same sense that multiplication is constitutive in classical mechanics, or that circle is constitutive in Ptolemaic astronomy. The second distinction is between eliminating a concept from a theory and setting its value to zero. I will show that even though drift can be set to zero just like the rest of the evolutionary factors, eliminating drift is much harder than eliminating those other factors, since it would require changing the entire mathematical apparatus of standard population genetic theory. I conclude by drawing some other implications from the proposed formal reconstruction. (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)

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)

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)

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)

This second part of a two-part article (the first part of which appeared in the Kierkegaard Studies Yearbook 2022) surveys the varying uses made of Kierkegaard’s writings by four twentieth- and, in two of their cases, also twenty-first-century contributors to Religionswissenschaft: Joachim Wach, Mircea Eliade, Wendy Doniger, and Bruce Lincoln, all four of whom happen to have taught at the University of Chicago Divinity School. Far from being irrelevant or being regarded as a theologically-inclined persona non grata by comparatists of (...) religion, Kierkegaard was embraced in three main capacities by these influential contributors to the field: as a datum (mostly in the history of theology and/or philosophy), as a theorist, and, in one case, as an existential soulmate. In Lincoln’s case, the reduction to memes—the memeification—of certain ideas ascribed to Kierkegaard comes under consideration. (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)

Many people who claim that evolution and theism are in tension assume that God, being omnipotent, could create life in different ways. For instance, Paul Draper has argued that the fact that life evolved on earth supports naturalism over theism. However, for there to be a probabilistic tension between naturalism and theism, because of the fact of evolution, a certain background assumption must be true, namely, that God could have made biological organisms and species through an act of Genesis-style special (...) creation, or some combination of evolution and special creation. But that background assumption is potentially faulty. Why? Because special creation presupposes that biological organisms and species are spatiotemporally unrestricted entities, and if the dominant paradigm in biology, and philosophy of biology, on the ontological status of organisms and species is correct, then they are spatiotemporally restricted entities. (shrink)

The aim of science is the explanation of complicated systems by reducing it to simple subsystems. According to a millennia-old imagination this will be attained by dividing matter into smaller and smaller pieces of it. The popular superstition that smallness implies simplicity seems to be ineradicable. However, since the beginning of quantum theory it would be possible to realize that the circumstances in nature are exactly the other way round. The idea “smaller becomes simpler” is useful only down to the (...) atoms of chemistry. Planck’s formula shows that smaller extensions are related to larger energies. That more and more energy should result in simpler and simpler structures, this does not only sound absurd, it is absurd. A reduction to really simple structures leads one to smallest energies and, thus, to utmost extended quantum systems. The simplest quantum structure, referred to as quantum bit, has a two-dimensional state space, and it establishes a cosmological structure. Taking many of such quantum bits allows also for the construction of localized particles. The non-localized fraction of quantum bits can appear as “dark matter”. (shrink)

The social dimension of purchase seems particularly important when it comes to food, since it can contribute to foster “consumers’ embeddedness” in the local food system. The discussion on this topic is growing after the emergence of alternative food networks , which are thought to have potentials to re-connect the different actors of local food systems, and/or to strengthen the existing social ties among them. This study focuses on the evaluation of the degree of sociality in different food shopping environments. (...) The research is focused on the structure and the features of the interactions, with the aim to provide an assessment of the degree of sociality of AFNs compared to other food chain networks. More specifically, a farmers’ market, a greengrocer and a supermarket have been compared. The three shopping environments show remarkable differences: in the supermarket perfunctory interactions are most often observed, unless shoppers already know each other, whereas the farmers’ market environment is likely to foster quite intense relations among strangers; the greengrocer, on the contrary, shows a completely different pattern of relations, typically involving customers who already know each other. Results support the common argument that farmers’ markets may enhance sociality among people, although some interesting relations patterns are observed in the other food stores as well. Issues for further research in the field emerge, which might be useful to improve the understanding of the social dimension of food shopping as well as to more deeply analyse the elements of attractiveness of AFNs. (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)

In contrast to the assumptions of standard economic theory, recent experimental evidence shows that the income of peers has a systematic impact on observed degrees of risk aversion. This paper reports the findings of two experiments examining the impact of income inequality on risk preferences and whether the knowledge of inequality mediates the decisions. In Experiment 1, participants who were recruited for a real-effort task were paid either a low wage or a high wage. Half of the participants were aware (...) of the income inequality, while the other half were not. After completing their task, they were invited to invest a part of their salary in a risky asset. In Experiment 2, we replicated the same experiment in the laboratory with windfall endowments to test the consistency of results in the laboratory settings. The results of the first experiment show that high-wage subjects take higher risks than low-wage participants do if they are aware of the inequality in wages. This finding supports the idea that income comparisons shape risky decisions. In Experiment 2, on the other hand, we did not observe any significant differences in decisions. This may suggest that the income comparison is sensitive to house-money effect. (shrink)

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)

Using an international sample of firms from 32 countries, we study the relation between media independence and corporate tax aggressiveness. We measure media independence by the extent of private ownership and competition in the media industry. Using an indicator variable for tax aggressiveness when the firm’s corporate tax avoidance measure is within the top quartile of each country-industry combination, we find strong evidence that media independence is associated with a lower likelihood of tax aggressiveness, after controlling for other institutional determinants, (...) including home-country tax system characteristics. We also find that the effect of media independence is more pronounced when the legal environment is weaker, and when the information environment is less transparent. We contribute to the business ethics literature by documenting the role of independent media as an external monitoring mechanism in constraining corporate tax aggressiveness. (shrink)

Christ’s name is often taken in vain, but not in this book title. It is at once a prayer and a cry of anguish. Robinson was deputed to deal with the whole abuse problem in the Archdiocese of Sydney and knows horrid things at first hand: abuse and clerical cover-ups, both.Bishop Robinson’s book is practical—if perhaps at the time of publication unduly sanguine. He calls, in chapter 13 for ‘A New Council for a New Church’ to enable to get the (...) problem of sexual abuse fixed and for the Church to get out of its self-constructed ‘prison of the past’.See Confronting Power and Sex in the Catholic Church: Reclaiming the Spirit of Jesus, Melbourne, Garrett Publishing 2007: reviewed in Sophia, vol.47, pp.231–239 in 2008. See page 119 and passim. The authoritarian Church to date has not squarely faced, and not by any means fixed, the sexual abuse problem. It can do this, Robinson argues, only if it changes both its ways and its structures. Such a change, Robinson suggests, could happen if there we. (shrink)

The publish-or-perish paradigm is a prevailing facet of science. We apply game theory to show that, under rather weak assumptions, this publication scenario takes the form of a prisoner’s dilemma, which constitutes a substantial obstacle to beneficial delayed publication of more complete results. One way of avoiding this obstacle while allowing researchers to establish priority of discoveries would be an updated “pli cacheté”, a sealed envelope concept from the 1700s. We describe institutional rules that could additionally favour high-quality work and (...) publications and provide examples of such policies that are already in place. Our analysis should be extended to other publication scenarios and the role of other stakeholders such as scientific journals or sponsors. (shrink)

Design ethics has been offered as a course in undergraduate design programs in Taiwan for over a decade, but research on teaching design ethics and the results of teaching these courses is scant. We conducted two tests to examine the effect of an ethics course, and the differences among the effects of design department, gender, and study year on student opinions regarding ethical design standards at the National Yunlin University of Science and Technology in Taiwan. The participants comprised 934 undergraduates (...) from the five design departments at YunTech’s College of Design from Years 1–4. The results confirmed the effect of an ethics course on student EDS opinions. In addition, we observed significant variations among students according to design departments, suggesting that the characteristics of the design departments also affected students’ EDS opinions. The results indicated that gender did not significantly affect design students’ EDS opinions; however, students in their early years of study produced higher scores than those in their advanced years of study did, based on the six EDS opinions. The implications of these results for teaching design ethics and future research are discussed in this paper. (shrink)

Drawing on insights from contemporary studies on conceptual metaphor and multimodal metaphor, the present study proposes a tentative analysis of multimodal metaphorical argument from the perspective of the extended theory of pragma-dialectics. A case, Liqun Commercial, is presented as an illustration. This commercial proves to use a conceptual metaphor, life is a journey, that underlies a multimodal metaphorical argument. The conceptual metaphor is highly acceptable in the cultural context of the Chinese target audience. Due to the restrictions imposed by the (...) institutional context, the commercial tries to convince the audience by using implicit argumentative means. In this endeavor, multimodal metaphorical argument is used to enhance the commercial’s effectiveness by foregrounding through framing the aspects the protagonist desires to show and by using a strategy to evade sanctions for ignoring institutional constraints. (shrink)

It is generally believed that, for a one-off Prisoner’s Dilemma game, it is logical to defect. However, both players cooperating is apparently a better choice than both defecting, hence the dilemma. In this paper, by resorting to Ramsey’s Test, Kripke’s possible world semantics, and Stalnaker/Lewis-style account of conditionals, I show that the first horn of the Prisoner’s Dilemma is an unsound argument. It originates from failing to differentiate between a possible world and a possible set of possible worlds and failing (...) to observe that the set of accessible possible worlds associated with a possible world in general varies from conditional to conditional. This phenomenon can also be illustrated in terms of the recently developed hi-world semantics. Moreover, a meta-argument is constructed to establish the non-existence of a logical argument for defection. (shrink)