Objectivity

In this entry, we outline the ways in which evolutionary theory has implications for the objectivity of morality

Objectivity and Independence: The Dual Roles of External Auditors and Forensic Accountants

This paper is aimed at illustrating that certain capacities exist whereby the dual role of the external auditor (in undertaking internal audit roles as well as skilled persons roles) could be exercised to the optimal and maximum benefit of an entity or organisation. It also aims to accentuate on why a return to and focus on traditional auditing techniques, as well as auditing techniques which focus on internal controls is a much needed move. In so doing, it contributes to the extant literature by highlighting why such a move should be facilitated, as well as proposing means whereby such a move would be facilitated - namely, through a focus on benefits which could be derived where the external auditor is able to incorporate certain internal audit responsibilities. The paper also draws attention to safeguards which require due consideration if the ever important attributes of objectivity and independence are not to be compromised. Risks associated with the overlapping roles of testifying and consulting experts in Forensic Accounting will also be considered in this paper. Whilst the benefits and potentials of the dual roles assumed by external auditors are emphasized, as well as the need to ensure that safeguards operating to guard against a compromise of objectivity and independence are in place, authors' opinions in support of dual roles also take into consideration the utmost priority of ethical values. The paper hence also highlights the fact that such dual roles are appropriate in certain cases – as illustrated by justifications for limitations imposed by the Sarbanes Oxley Act and other relevant and applicable legislation – even though instances also persist where section 201 of Sarbanes-Oxley, with regard to internal audit outsourcing, may have been over-reactionary and may continue to hinder both companies and their auditors

Animals and Objectivity

Starting from the assumption that Kant allows for the possible existence of conscious sensory states in non-rational animals, I examine the textual and philosophical grounds for his acceptance of the possibility that such states are also 'objective'. I elucidate different senses of what might be meant in crediting a cognitive state as objective. I then put forward and defend an interpretation according to which the cognitive states of animals, though extremely limited on Kant's view, are nevertheless minimally objective

Realism and the Epistemic Objectivity of Science

The paper presents a realist account of the epistemic objectivity of science. Epistemic objectivity is distinguished from ontological objectivity and the objectivity of truth. As background, T.S. Kuhn’s idea that scientific theory-choice is based on shared scientific values with a role for both objective and subjective factors is discussed. Kuhn’s values are epistemologically ungrounded, hence provide a minimal sense of objectivity. A robust account of epistemic objectivity on which methodological norms are reliable means of arriving at the truth is presented. The problem remains that deliberative judgement is required to determine the relevance and relative significance of a range of methodological norms. A role is sketched for cognitive virtues which may be exercised in the course of the deliberative judgement

Objectivity and Evaluation

I this article, I introduce the notion of pluralism about an area, and use it to argue that the questions at the center of our normative lives are not settled by the facts -- even the normative facts. One upshot of the discussion is that the concepts of realism and objectivity, which are widely identified, are actually in tension. Another is that the concept of objectivity, not realism, should take center stage

On Eulerian and Lagrangean objectivity in continuum mechanics

In continuum mechanics the commonly—used definition of objectivity (or frame-indifference) of a tensor field does not distinguish between Eulerian, Lagrangean and two—point tensor fields. This paper highlights the distinction and provides a definition of objectivity which reflects the different transformation rules for Eulerian, Lagrangean and two- point tensor fields under an observer transformation. The notion of induced objectivity is introduced and its implications examined

Feminism, agency and objectivity

In this article I defend the capability approach by focusing on its built-in gender-sensitivity and on its concern with comprehensive outcomes and informationally-rich evaluation of well-being, two elements of Sen's work that are too rarely put together. I then try to show what the capability approach would have to gain by focusing on trans-positional objectivity (as Elizabeth Anderson does) and by leaving behind the narrow confines of states in favor of a more cosmopolitan stance. These preliminary discussions are followed by two more precise applications. At first, I show how a gender-sensitive capability approach that respects the criteria of trans-positional objectivity and cosmopolitanism can enhance the agency of women inhabiting third-world societies. I turn next to show how mainstream feminism can insulate itself against criticisms such as bell hooks' by switching to trans-positional objectivity in public reasoning