Results for 'accountancy'

971 found
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  1. Accountability in Artificial Intelligence: What It Is and How It Works.Claudio Novelli, Mariarosaria Taddeo & Luciano Floridi - 2023 - AI and Society 1:1-12.
    Accountability is a cornerstone of the governance of artificial intelligence (AI). However, it is often defined too imprecisely because its multifaceted nature and the sociotechnical structure of AI systems imply a variety of values, practices, and measures to which accountability in AI can refer. We address this lack of clarity by defining accountability in terms of answerability, identifying three conditions of possibility (authority recognition, interrogation, and limitation of power), and an architecture of seven features (context, range, agent, forum, standards, process, (...)
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  2. Engagement Account of Aesthetic Value.C. Thi Nguyen - 2023 - Journal of Aesthetics and Art Criticism 81 (1):91-93.
    I propose an account of aesthetic value, where aesthetic value lies in the process of aesthetic engagement: in our activity of perceiving, guiding our attention, interpreting, and otherwise wrestling with aesthetic objects. It also includes our social activities of engagement: arguing with each other, writing criticism, making top-ten lists. (This is a short summary of a view developed in greater detail elsewhere.).
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  3. An Account of Boeschian Cooperative Behaviour.Olle Blomberg - 1st ed. 2015 - In Catrin Misselhorn (ed.), Collective Agency and Cooperation in Natural and Artificial Systems. Springer Verlag.
    Philosophical accounts of joint action are often prefaced by the observation that there are two different senses in which several agents can intentionally perform an action Φ, such as go for a walk or capture the prey. The agents might intentionally Φ together, as a collective, or they might intentionally Φ in parallel, where Φ is distributively assigned to the agents, considered as a set of individuals. The accounts are supposed to characterise what is distinctive about activities in which several (...)
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  4. ACCOUNTING MANAGEMENT DECISION TOOL IN BUSINESS.Gabriela Ignat, Nicu ȘARGU & Maksym Bezpartochnyi - 2022 - Vysoká škola bezpečnostného manažérstva v Košiciach.
    The book is addressed to those who want to open a business in Romania, to become entrepreneurs or managers and to accumulate necessary accounting information on starting and managing a business. Accounting is the "ace up the sleeve" of any manager because, with the information provided, one can know the past, present and predict the future of a company. This paper presents the theoretical elements of the concepts used in accounting necessary for any manager. The book is intended for those (...)
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  5. Can an evidential account justify relying on preferences for well-being policy?Gil Hersch - 2015 - Journal of Economic Methodology 22 (3):280-291.
    Policy-makers sometimes aim to improve well-being as a policy goal, but to do this they need some way to measure well-being. Instead of relying on potentially problematic theories of well-being to justify their choice of well-being measure, Daniel Hausman proposes that policy-makers can sometimes rely on preference-based measures as evidence for well-being. I claim that Hausman’s evidential account does not justify the use of any one measure more than it justifies the use of any other measure. This leaves us at (...)
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  6. Accountability and Parenthood in Locke's Theological Ethics.Daniel Layman - 2014 - History of Philosophy Quarterly 31 (2):101-118.
    According to John Locke, the conditions of human happiness establish the content of natural law, but God’s commands make it morally binding. This raises two questions. First, why does moral obligation require an authority figure? Second, what gives God authority? I argue that, according to Locke, moral obligation requires an authority figure because to have an obligation is to be accountable to someone. I then argue that, according to Locke, God has a kind of parental authority inasmuch as he is (...)
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  7. Ontological accounting and aboutness: on Asay’s A Theory of Truthmaking.Arthur Schipper - 2021 - Asian Journal of Philosophy 1 (1):1-8.
    In this paper, I first present an overview of Asay’s _A Theory of Truthmaking_, highlighting what I take to be some of its most attractive features, especially his re-invigoration of the ontological understanding of truthmaking and his defence of ontology-first truthmaking over explanation-first truthmaking. Then, I articulate what I take to be a puzzling potential inconsistency: (a) he appeals to considerations to do with aboutness in criticising how well ontological views account for truth while (b) ruling out aboutness from the (...)
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  8. The Commitment Account of Hypocrisy.Benjamin Rossi - 2018 - Ethical Theory and Moral Practice 21 (3):553-567.
    Hypocrisy is widely thought to be morally objectionable in a way that undermines the hypocrite’s moral standing to blame others. To wit, we seem to intuitively accept the “Nonhypocrisy Condition:” R has the standing to blame S for some violation of a moral norm N only if R’s blaming S is not hypocritical. This claim has been the subject of intensifying philosophical investigation in recent years. However, we can only understand why hypocrisy is morally objectionable and has an effect on (...)
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  9. Two accounts of assertion.Martin Smith - 2022 - Synthese 200 (3):1-18.
    In this paper I will compare two competing accounts of assertion: the knowledge account and the justified belief account. When it comes to the evidence that is typically used to assess accounts of assertion – including the evidence from lottery propositions, the evidence from Moore’s paradoxical propositions and the evidence from conversational patterns – I will argue that the justified belief account has at least as much explanatory power as its rival. I will argue, finally, that a close look at (...)
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  10. Contractualist Account of Reasons for Being Moral Defended.Jussi Suikkanen - 2005 - SATS 6 (2):93-113.
    I will begin this paper by identifying the problem within the theory of ethics, which contractualism as a moral theory is attempting to address. It is not that of solving the problem of moral motivation like the ‘arch-contractualist’, Thomas Scanlon, often claims, but rather that of describing a class of fundamental moral reasons – contractualist reasons for short. In the second section, I will defend the contractualist idea of how the nature of these moral reasons provides us with sufficient, independent (...)
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  11. Bystander Omissions and Accountability for Testimonial Injustice.J. Y. Lee - 2021 - International Journal of Philosophical Studies 29 (4):519-536.
    Literature on testimonial injustice and ways that perpetrators might combat it have flourished since Miranda Fricker’s ground-breaking work on testimonial injustice. Less attention has been given, however, to the role of bystanders. In this paper, I examine the accountability that bystanders may have for their omissions to redress testimonial injustice. I argue that bystander accountability applies in cases where it is opportune for bystanders to intervene, and if they are also sufficiently equipped and able to redress the testimonial injustice. Moreover, (...)
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  12. Hybrid Accounts of Ethical Thought and Talk.Teemu Toppinen - 2018 - In Tristram Colin McPherson & David Plunkett (eds.), The Routledge Handbook of Metaethics. New York: Routledge. pp. 243-259.
    This is a draft of a chapter for the Routledge Handbook of Metaethics, edited by David Plunkett and Tristram McPherson. I offer an overview of hybrid views in metaethics, with main focus on hybrid cognitivist views such as those defended by Daniel Boisvert and David Copp, and on hybrid expressivist views such as those defended by Michael Ridge and myself.
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  13. Towards an Account of Epistemic Luck for Necessary Truths.James Henry Collin - 2018 - Acta Analytica 33 (4):483-504.
    Modal epistemologists parse modal conditions on knowledge in terms of metaphysical possibilities or ways the world might have been. This is problematic. Understanding modal conditions on knowledge this way has made modal epistemology, as currently worked out, unable to account for epistemic luck in the case of necessary truths, and unable to characterise widely discussed issues such as the problem of religious diversity and the perceived epistemological problem with knowledge of abstract objects. Moreover, there is reason to think that this (...)
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  14. The Organizational Account of Function is an Etiological Account of Function.Marc Artiga & Manolo Martínez - 2015 - Acta Biotheoretica 64 (2):105-117.
    The debate on the notion of function has been historically dominated by dispositional and etiological accounts, but recently a third contender has gained prominence: the organizational account. This original theory of function is intended to offer an alternative account based on the notion of self-maintaining system. However, there is a set of cases where organizational accounts seem to generate counterintuitive results. These cases involve cross-generational traits, that is, traits that do not contribute in any relevant way to the self-maintenance of (...)
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  15. An improved probabilistic account of counterfactual reasoning.Christopher G. Lucas & Charles Kemp - 2015 - Psychological Review 122 (4):700-734.
    When people want to identify the causes of an event, assign credit or blame, or learn from their mistakes, they often reflect on how things could have gone differently. In this kind of reasoning, one considers a counterfactual world in which some events are different from their real-world counterparts and considers what else would have changed. Researchers have recently proposed several probabilistic models that aim to capture how people do (or should) reason about counterfactuals. We present a new model and (...)
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  16. What is a mode account of collective intentionality?Michael Schmitz - 2016 - In Gerhard Preyer & Georg Peter (eds.), Social Ontology and Collective Intentionality: Critical Essays on the Philosophy of Raimo Tuomela with his Responses. Cham: Springer. pp. 37-70.
    This paper discusses Raimo Tuomela's we-mode account in his recent book "Social Ontology: Collective Intentionality and Group Agents" and develops the idea that mode should be thought of as representational. I argue that in any posture – intentional state or speech act – we do not merely represent a state of affairs as what we believe, or intend etc. – as the received view of 'propositional attitudes' has it –, but our position relative to that state of affairs and thus (...)
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  17. Towards Social Accounts of Testimonial Asymmetries.Allan Hazlett - 2017 - Noûs 51 (1):49–73.
    there seems to be some kind of asymmetry, at least in some cases, between moral testimony and non-moral testimony, between aesthetic testimony and non-aesthetic testimony, and between religious testimony and non-religious testimony. In these domains, at least in some cases, we object to deference, and for this reason expect people to form their beliefs on non-testimonial grounds, in a way that we do not object to deference in paradigm cases of testimonial knowledge. Our philosophical puzzle is therefore: what explains these (...)
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  18. Epistemic Norms and Epistemic Accountability.Antti Kauppinen - 2018 - Philosophers' Imprint 18.
    Everyone agrees that not all norms that govern belief and assertion are epistemic. But not enough attention has been paid to distinguishing epistemic norms from others. Norms in general differ from merely evaluative standards in virtue of the fact that it is fitting to hold subjects accountable for violating them, provided they lack an excuse. Different kinds of norm are most readily distinguished by their distinctive mode of accountability. My thesis is roughly that a norm is epistemic if and only (...)
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  19. A Uniform Account of Regress Problems.David Löwenstein - 2017 - Acta Analytica 32 (3).
    This paper presents a uniform general account of regress problems in the form of a pentalemma—i.e., a set of five mutually inconsistent claims. Specific regress problems can be analyzed as instances of such a general schema, and this Regress Pentalemma Schema can be employed to generate deductively valid arguments from the truth of a subset of four claims to the falsity of the fifth. Thus, a uniform account of the nature of regress problems allows for an improved understanding of specific (...)
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  20. Against the iterated knowledge account of high-stakes cases.Jie Gao - 2019 - Episteme 16 (1):92-107.
    One challenge for moderate invariantists is to explain why we tend to deny knowledge to subjects in high stakes when the target propositions seem to be inappropriate premises for practical reasoning. According to an account suggested by Williamson, our intuitive judgments are erroneous due to an alleged failure to acknowledge the distinction between first-order and higher-order knowledge: the high-stakes subject lacks the latter but possesses the former. In this paper, I provide three objections to Williamson’s account: i) his account delivers (...)
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  21. An Islamic Account of Reformed Epistemology.Jamie B. Turner - 2021 - Philosophy East and West 71 (3):767-792.
    In reference to the philosophical theology of medieval Islamic theologian Ibn Taymiyya, this paper outlines a parallel between Taymiyyan thought and Alvin Plantinga’s thesis of ‘Reformed Epistemology’. In critiquing a previous attempt to build an account of ‘Islamic externalism’, the Taymiyyan model offers an account that can be seen as wholly ‘Plantingan’.
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  22. The teleological account of proportional surveillance.Frej Klem Thomsen - 2020 - Res Publica (3):1-29.
    This article analyses proportionality as a potential element of a theory of morally justified surveillance, and sets out a teleological account. It draws on conceptions in criminal justice ethics and just war theory, defines teleological proportionality in the context of surveillance, and sketches some of the central values likely to go into the consideration. It then explores some of the ways in which deontologists might want to modify the account and illustrates the difficulties of doing so. Having set out the (...)
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  23. Defending a Communal Account of Human Dignity.Thaddeus Metz - 2023 - In Motsamai Molefe & Christopher Allsobrook (eds.), Human Dignity in African Thought. Palgrave Macmillan. pp. 23-42.
    For more than ten years, I have advanced a conception of human dignity informed by ideas about community salient in the African philosophical tradition. According to it, an individual has a dignity if she is by her nature able to commune with others and to be communed with by them. I have argued that this conception of dignity grounded on our communal nature not only helps to make good foundational sense of many characteristically African moral prescriptions, but also constitutes a (...)
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  24. An Episodic Account of Divine Personhood.Justin Mooney - 2021 - Religious Studies 57 (4):654-668.
    I present Ned Markosian's episodic account of identity under a sortal, and then use it to sketch a new model of the Trinity. I show that the model can be used to solve at least three important Trinitarian puzzles: the traditional ‘logical problem of the Trinity’, a less-discussed problem that has been dubbed the ‘problem of triunity’, and a problem about the divine processions that has been enjoying increased attention in the recent literature.
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  25. Accountability and Community on the Internet: A Plea for Restorative Justice.Laura Wildemann Kane - 2020 - Journal of Applied Philosophy 37 (4):594-611.
    In this article, I analyze norm enforcement on social media, specifically cases where an agent has committed a moral transgression online and is brought to account by an Internet mob with incongruously injurious results in their offline life. I argue that users problematically imagine that they are members of a particular kind of moral community where shaming behaviors are not only acceptable, but morally required to ‘take down’ those who appear to violate community norms. I then demonstrate the costs that (...)
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  26. Evaluativist Accounts of Pain's Unpleasantness.David Bain - 2017 - In Jennifer Corns (ed.), The Routledge Handbook of Philosophy of Pain. New York: Routledge. pp. 40-50.
    Evaluativism is best thought of as a way of enriching a perceptual view of pain to account for pain’s unpleasantness or painfulness. Once it was common for philosophers to contrast pains with perceptual experiences (McGinn 1982; Rorty 1980). It was thought that perceptual experiences were intentional (or content-bearing, or about something), whereas pains were representationally blank. But today many of us reject this contrast. For us, your having a pain in your toe is a matter not of your sensing “pain-ly” (...)
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  27. The Concept of Accountability in AI Ethics and Governance.Theodore Lechterman - 2023 - In Justin B. Bullock, Yu-Che Chen, Johannes Himmelreich, Valerie M. Hudson, Anton Korinek, Matthew M. Young & Baobao Zhang (eds.), The Oxford Handbook of AI Governance. Oxford University Press.
    Calls to hold artificial intelligence to account are intensifying. Activists and researchers alike warn of an “accountability gap” or even a “crisis of accountability” in AI. Meanwhile, several prominent scholars maintain that accountability holds the key to governing AI. But usage of the term varies widely in discussions of AI ethics and governance. This chapter begins by disambiguating some different senses and dimensions of accountability, distinguishing it from neighboring concepts, and identifying sources of confusion. It proceeds to explore the idea (...)
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  28. Dispositional accounts of abilities.Barbara Vetter & Romy Jaster - 2017 - Philosophy Compass 12 (8):e12432.
    This paper explores the prospects for dispositional accounts of abilities. According to so-called new dispositionalists, an agent has the ability to Φ iff they have a disposition to Φ when trying to Φ. We show that the new dispositionalism is beset by some problems that also beset its predecessor, the conditional analysis of abilities, and bring up some further problems. We then turn to a different approach, which links abilities not to motivational states but to the notion of success, and (...)
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  29. (1 other version)Philosophical and Psychological Accounts of Expertise and Experts.Matt Stichter - 2015 - Humana.Mente - Journal of Philosophical Studies 28:105-128.
    There are many philosophical problems surrounding experts, given the power and status accorded to them in society. We think that what makes someone an expert is having expertise in some skill domain. But what does expertise consist in, and how closely related is expertise to the notion of an expert? Although most of us have acquired several practical skills, few of us have achieved the level of expertise with regard to those skills. So we can be easily misled as to (...)
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  30. Moral psychology as accountability.Brendan Dill & Stephen Darwall - 2014 - In Justin D'Arms & Daniel Jacobson (eds.), Moral Psychology and Human Agency: Philosophical Essays on the Science of Ethics. New York, NY: Oxford University Press. pp. 40-83.
    Recent work in moral philosophy has emphasized the foundational role played by interpersonal accountability in the analysis of moral concepts such as moral right and wrong, moral obligation and duty, blameworthiness, and moral responsibility (Darwall 2006; 2013a; 2013b). Extending this framework to the field of moral psychology, we hypothesize that our moral attitudes, emotions, and motives are also best understood as based in accountability. Drawing on a large body of empirical evidence, we argue that the implicit aim of the central (...)
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  31. An account of truthmaking.Noël Blas Saenz - 2020 - Synthese 197 (8):3413-3435.
    In this paper, I both propose and discuss a novel account of truthmaking. I begin by showing what truthmaking is not: it is not grounding and it is not correspondence. I then show what truthmaking is by offering an account that appeals both to grounding and what I call ‘deep correspondence’. After I present the account and show that it is an account that unifies, I put it to work by showing how it can overcome an objection to truthmaking, how (...)
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  32. Accounting for the Whole: Why Pantheism is on a Metaphysical Par with Complex Theism.Caleb Cohoe - 2020 - Faith and Philosophy 37 (2):202-219.
    Pantheists are often accused of lacking a sufficient account of the unity of the cosmos and its supposed priority over its many parts. I argue that complex theists, those who think that God has ontologically distinct parts or attributes, face the same problems. Current proposals for the metaphysics of complex theism do not offer any greater unity or ontological independence than pantheism, since they are modeled on priority monism. I then discuss whether the formal distinction of John Duns Scotus offers (...)
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  33. Two Accounts of Moral Objectivity: from Attitude-Independence to Standpoint-Invariance.Jeroen Hopster - 2017 - Ethical Theory and Moral Practice 20 (4):763-780.
    How should we understand the notion of moral objectivity? Metaethical positions that vindicate morality’s objective appearance are often associated with moral realism. On a realist construal, moral objectivity is understood in terms of mind-, stance-, or attitude-independence. But realism is not the only game in town for moral objectivists. On an antirealist construal, morality’s objective features are understood in virtue of our attitudes. In this paper I aim to develop this antirealist construal of moral objectivity in further detail, and to (...)
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  34. Microaggression Accountability: Blameworthiness, Blame, and Why it Matters.Lel Jones - 2024 - Hypatia 2024:1-18.
    Despite the broad agreement that microaggressions cause harm, there is disagreement on how to capture microaggressor's accountability. Friedlaender (2018) argues that, in many cases, survivors of microaggressions are not justified in holding the microaggressor blameworthy or blaming them (Friedlaender 2018, 14). I argue, in contrast, that we are generally justified in holding most microaggressors blameworthy and blaming them. By adopting a broadly blame-inclusive account of microaggressor accountability, we are in a position to satisfy the desiderata an ideal account should meet: (...)
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  35. Brentano’s Evaluative-Attitudinal Account of Will and Emotion.Uriah Kriegel - 2017 - Revue Philosophique de la France Et de l'Etranger 142 (4):529-548.
    In contemporary analytic philosophy of mind, Franz Brentano is known mostly for his thesis that intentionality is ‘the mark of the mental.’ Among Brentano scholars, there are also lively debates on his theory of consciousness and his theory of judgment. Brentano’s theory of will and emotion is less widely discussed, even within the circles of Brentano scholarship. In this paper, I want to show that this is a missed opportunity, certainly for Brentano scholars but also for contemporary philosophy of mind. (...)
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  36. The Narrow Ontic Counterfactual Account of Distinctively Mathematical Explanation.Mark Povich - 2021 - British Journal for the Philosophy of Science 72 (2):511-543.
    An account of distinctively mathematical explanation (DME) should satisfy three desiderata: it should account for the modal import of some DMEs; it should distinguish uses of mathematics in explanation that are distinctively mathematical from those that are not (Baron [2016]); and it should also account for the directionality of DMEs (Craver and Povich [2017]). Baron’s (forthcoming) deductive-mathematical account, because it is modelled on the deductive-nomological account, is unlikely to satisfy these desiderata. I provide a counterfactual account of DME, the Narrow (...)
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  37. The role of mental accounting in everyday economic decision making.Tommy Gärling, Niklas Karlsson & Marcus Selart - 1999 - In Peter Juslin & Henry Montgomery (eds.), Judgment and Decision Making: Neo-Brunswikian and Process-Tracing Approaches. Erlbaum. pp. 199-218.
    Mental accounting is a concept associated with the work of Richard Thaler. According to Thaler, people think of value in relative rather than absolute terms. They derive pleasure not just from an object’s value, but also the quality of the deal – its transaction utility (Thaler, 1985). In addition, humans often fail to fully consider opportunity costs (tradeoffs) and are susceptible to the sunk cost fallacy. Why are people willing to spend more when they pay with a credit card than (...)
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  38. An Ontological Account of the Action Theory of Economic Exchanges.Daniele Porello, Giancarlo Guizzardi, Tiago Prince Sales, Glenda C. M. Amaral & Nicola Guarino - 2020 - In Daniele Porello, Giancarlo Guizzardi, Tiago Prince Sales, Glenda C. M. Amaral & Nicola Guarino (eds.), Proceedings of 14th International Workshop on Value Modelling and Business Ontologies, Brussels, Belgium, January 16-17, 2020. pp. 157-169.
    In recent years, there has been an increasing interest in thedevelopment of ontologically well-founded conceptual models for Information Systems in areas such as Service Management, Accounting Information Systems and Financial Reporting. Economic exchanges are central phenomena in these areas. For this reason, they occupy a prominent position in modelling frameworks such as the REA (Resource-EventAction) ISO Standard as well as the FIBO (Financial Industry BusinessOntology). In this paper, we begin a well-founded ontological analysisof economic exchanges inspired by a recent ontological (...)
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  39. Brief Account of How Nicholas Maxwell Came to Argue for the Urgent Need for a Revolution in Universities.Nicholas Maxwell - manuscript
    We need urgently to bring about a revolution in universities around the world, wherever possible, so that they take their fundamental task to be, not to acquire and apply knowledge, but rather to help humanity learn how to resolve conflicts and problems of living in increasingly cooperatively rational ways, so that we may make progress towards a good, genuinely civilized, wise world. The pursuit of knowledge would be a vital but subsidiary task. I have argued for the urgent need for (...)
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  40. What the Epistemic Account of Vagueness Means for Legal Interpretation.Luke William Hunt - 2016 - Law and Philosophy 35 (1):29-54.
    This paper explores what the epistemic account of vagueness means for theories of legal interpretation. The thesis of epistemicism is that vague statements are true or false even though it is impossible to know which. I argue that if epistemicism is accepted within the domain of the law, then the following three conditions must be satisfied: Interpretative reasoning within the law must adhere to the principle of bivalence and the law of excluded middle, interpretative reasoning within the law must construe (...)
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  41. A Frequency Ratio Account of Temporal Atomism.Carey R. Carlson - 2021 - Process Studies 50 (1):107-127.
    This article examines the time duration of individual occasions in the light of the discovery that temporal succession produces frequency ratios. The frequency ratios are used to define energy ratios and the quantum. The manifold and the common particles are constructed graphically using the arrows of time, with the mass-ratios of the particles derivable from the graphs. The formal reduction of physics to time compels us to adopt Whitehead's conception of the physical universe as occasions of experience engaged in temporal/causal (...)
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  42. Fischer on the Fragilist Account of Alternative Possibilities.Huiyuhl Yi - 2013 - Dialogue 52 (4):1-14.
    One response to the Frankfurtian attack on the Principle of Alternate Possibilities is to advert to the observation that the agent’s actual action (or the particular event resulting from that action) is numerically distinct from the corresponding action (or the resultant event) he would have generated in the relevant counterfactual scenario. Since this response is based on taking actions and events to be fragile, I shall call it the fragilist account of alternative possibilities. This paper addresses an anti-fragilist argument delivered (...)
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  43. Constraint Accounts of Laws.Meacham Christopher J. G. - forthcoming - Ergo: An Open Access Journal of Philosophy.
    In recent work, Adlam (2022b), Chen & Goldstein (2022), and Meacham (2023) have defended accounts of laws that take laws to be primitive global constraints. A major advantage of these accounts is that they’re able to accommodate the many different kinds of laws that appear in physical theories. In this paper I’ll present these three accounts, highlight their distinguishing features, and note some key differences that might lead one to favor one of these accounts over the others. I’ll conclude by (...)
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  44. The Compositional Account of the Incarnation.Thomas D. Senor - 2007 - Faith and Philosophy 24 (1):52-71.
    In a pair of recent articles, Brian Leftow and Eleonore Stump offer independent, although similar, accounts of the metaphysics of the Incarnation. Both believe that their Aquinas-inspired theories can offer solutions to the kind of Leibniz’s Law problems that can seem to threaten the logical possibility of this traditional Christian doctrine. In this paper, I’ll have a look at their compositional account of the nature of God incarnate. In the end, I believe their position can be seen to have unacceptable (...)
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  45. Accounting ensure of business management in the conditions of martial law and Ukraine’s national economic recovery.Maksym Bezpartochnyi - 2023 - Košice: Vysoká škola bezpečnostného manažérstva v Košiciach.
    In this monograph, the authors summarized and supplemented the results of many scientific justifications and developments. Considerable attention is paid to the study of accounting and taxation issues in the context of modern management concepts and risks of martial law in Ukraine.
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  46. The modal account of luck revisited.J. Adam Carter & Martin Peterson - 2017 - Synthese 194 (6):2175-2184.
    According to the canonical formulation of the modal account of luck [e.g. Pritchard (2005)], an event is lucky just when that event occurs in the actual world but not in a wide class of the nearest possible worlds where the relevant conditions for that event are the same as in the actual world. This paper argues, with reference to a novel variety of counterexample, that it is a mistake to focus, when assessing a given event for luckiness, on events distributed (...)
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  47. Transparent, explainable, and accountable AI for robotics.Sandra Wachter, Brent Mittelstadt & Luciano Floridi - 2017 - Science (Robotics) 2 (6):eaan6080.
    To create fair and accountable AI and robotics, we need precise regulation and better methods to certify, explain, and audit inscrutable systems.
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  48. The Cluster Account of Art: A Historical Dilemma.Simon Fokt - 2014 - Contemporary Aesthetics 12:N/A.
    The cluster account, one of the best attempts at art classification, is guilty of ahistoricism. While cluster theorists may be happy to limit themselves to accounting for what art is now rather than how the term was understood in the past, they cannot ignore the fact that people seem to apply different clusters when judging art from different times. This paper shows that while allowing for this kind of historical relativity may be necessary to save the account, doing so could (...)
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  49. Accounting for the preference for literal meanings in ASC.Agustin Vicente & Ingrid Lossius Falkum - forthcoming - Mind and Language.
    Impairments in pragmatic abilities, that is, difficulties with appropriate use and interpretation of language – in particular, non-literal uses of language – are considered a hallmark of Autism Spectrum Conditions (ASC). Despite considerable research attention, these pragmatic difficulties are poorly understood. In this paper, we discuss and evaluate existing hypotheses regarding the literalism of ASC individuals, that is, their tendency for literal interpretations of non-literal communicative intentions, and link them to accounts of pragmatic development in neurotypical children. We present evidence (...)
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  50. Group Accountability Versus Justified Belief: A Reply to Kukla.Karyn L. Freedman - 2015 - Social Epistemology Reply and Review Collective.
    In this paper I respond to Rebecca Kukla's (2014) "Commentary on Karyn Freedman, "Testimony and Epistemic Risk: The Dependence Account."".
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