With this understanding, children are better able to anticipate the behavior of others and to attune their own behavior accordingly. In mentally retarded children with Down's syndrome, attainment of such competence is delayed, but it is generally acquired by the time they reach the mental age of 4, as measured by tests of nonverbal intelligence. Thus from a developmental perspective, attainment of the mental age of 4 appears to be of profound significance for acquisition of what we shall call psychological (...) competence : possession of the skills and resources people routinely call on in the.. (shrink)
This paper's purpose is to assess how management's perceptions regarding certain aspects of environmental reporting relate to the firm's actual reporting strategy. Toward that end, we propose a model where a firm's environmental disclosure is conditional upon executive assessments of corporate concerns. The study relies on a survey that was sent to environmental management executives from European and North American multinational firms enquiring about the determinants of corporate environmental disclosure. Responses from these executives were then contrasted with their firms' actual (...) environmental reporting practices, which was measured using a comprehensive multi-criteria grid. Results show that there is a relationship between environmental managers' attitudes toward various stakeholder groups and how those managers respond to the stakeholders via the decision to disclose and the actual disclosures made. Our model provides a perspective as to how a firm responds to the numerous stakeholders to whom it must be accountable. This accountability in turn relates to how the company communicates its actions to society in order to achieve or maintain its social legitimacy. (shrink)
This study examines a sample of three editions of 19 financial accounting and auditing textbooks (n = 57) to explore the state of accounting educational content through the coverage of five key topics (ethics, professional judgment, governance, corporate social responsibility, and fraud) and 16 accounting scandals/troubled corporations. The study method is descriptive and uses independent sample t tests to identify significant differences over time and between countries. The major findings are fourfold. First, some topics' coverage and/or scandals exist in most (...) of the sample's books based on their indexes. However, the page coverage for these topics/scandals is not overwhelming when compared to the number of pages in these texts. Second, the scandals/troubled corporations' page coverage increased between the earliest and the later editions as did a depth of coverage trend measure. Third, U.S. texts in the sample contained significantly more pages devoted to these topics and scandals than the non-adapted Canadian sample texts. Finally, and as expected, the sampled auditing texts contain significantly more pages devoted to these topics and scandals compared to the other financial accounting texts in the sample. Educators and textbook authors interested in the future of business and accounting education will find this study of interest. If reminding accounting students of the ethical dilemmas they will face in their future careers is important, then this study indicates places where coverage in this sample of texts may be enhanced either through the use of standalone supplementary ethics texts or instructor introduced sources. (shrink)
Existence in Black is the first collective statement on the subject of Africana Philosophy of Existence. Drawing upon resources in Africana philosophy and literature, the contributors explore some of the central themes of Existentialism as posed by the context of what Frantz Fanon has identified as "the lived-experience of the black." Among questions posed and explored in the volume are: What is to be done in a world of near universal sense of superiority to, if not universal hatred of, black (...) folk?; What is black suffering?; What is the meaning (if any) of black existence? The introduction argues that a response to these questions requires a journey through the resources of identity questions in critical race theory and the teleological dimensions of liberation theory. The contributors address these questions through an analysis of nearly every dimension of Africana phiosophy. In the first half of the book, they address Black Philosophies of Existence in terms of Traditional African Philosophy, the Harlem Renaissance, Du Boisian Double-Consciousness, and Fanonian and Sartrean Philosophies of Existence. In the second half of the book, contributors consider racial identity through examinations of such concepts as equality, death, mimesis, property, embodiment, technology, disappointment, and dread. Part II is an exploration of postmodern challenges to "black existence" through discussions of postmodern conservatism, Nietzsche's thoughts on blacks, Richard Wright and fragmented consciousness, and feminist critiques of race. And Part IV is an examination of problems of historical responsibility and constructing black liberation theories. Contributors are: Ernest Allen, Jr., Robert Birt, Bernard Boxill, George Carew, Bobby Dixon, G.M. James Gonzales, Lewis R. Gordon, Leonard Harris, Floyd Hayes, III, Paget Henry, Patricia Huntington, Joy Ann James, Clarence Shole Johnson, Bill E. Lawson, Howard McGary, Roy D. Morrison, William Preston, Jean-Paul Sartre, T. Denean Sharpley-Whiting, Gary Schwartz, Robert Westley, and Naomi Zack. (shrink)
The Structure of Emotions argues that emotion concepts should have a much more important role in the social and behavioural sciences than they now enjoy, and shows that certain influential psychological theories of emotions overlook the explanatory power of our emotion concepts. Professor Gordon also outlines a new account of the nature of commonsense (or ‘folk’) psychology in general.
What is the simulation theory? Arguments for simulation theory Simulation theory versus theory theory Simulation theory and cognitive science Versions of simulation theory A possible test of the simulation theory.
I argue that there is no conflict between the simulation theory, once it is freed from certain constraints carried over from theory theory, and Gallagher's view that our primary and pervasive way of engaging with others rests on 'direct', non-mentalizing perception of the 'meanings' of others' facial expressions, gestures, and intentional actions.
An ascent routine (AR) allows a speaker to self-ascribe a given propositional attitude (PA) by redeploying the process that generates a corresponding lower level utterance. Thus, we may report on our beliefs about the weather by reporting (under certain constraints) on the weather. The chief criticism of my AR account of self-ascription, by Alvin Goldman and others, is that it covers few if any PA’s other than belief and offers no account of how we can attain reliability in identifying our (...) attitude as belief, desire, hope, etc., without presupposing some sort of recognition process. The criticism can be answered, but only by giving up a tacit—and wholly unnecessary—assumption that has influenced discussions of ascent routines. Abandoning the assumption allows a different account of ARs that avoids the criticism and even provides an algorithm for finding a corresponding lower level utterance for any PA. The account I give is supported by research on children’s first uses of a propositional attitude vocabulary. (shrink)
The simulation theory is an account of our everyday ability to attribute mental states and predict and explain human behavior. It has been developed both as an empirical hypothesis in cognitive science and as an account of mental concepts in the philosophy of mind.
The wealth of important and convergent evidence discussed in the target article contrasts with the poorly conceived theory put forward to explain it. The simulation theory does a better job of explaining how automatic “mirroring” mechanisms might work together with high-level cognitive processes. It also explains what the authors' PAM theory merely stipulates.
Alvin Goldman's early work in action theory and theory of knowledge was a major influence on my own thinking and writing about emotions. For that reason and others, it was a very happy moment in my professional life when I learned, in 1988, that in his presidential address to the Society for Philosophy and Psychology Goldman endorsed and defended the “simulation” theory I had put forward in a 1986 article. I discovered afterward that we share a strong conviction that empirical (...) evidence is relevant to a full assessment of the theory. We both find the burgeoning evidence from cognitive neuroscience to be of particular interest, I believe, in part because it makes possible a major departure for the philosophy of mind: turning its attention from
I attempt to show that when someone is, E.G., Angry about something, The events or states that conjointly are causing him to be angry conform to a certain structure, And that from the causal structure underlying his anger it is possible to 'read out' what he is angry about. In this respect, And even in some of the details of the structure, My analysis of being angry about something resembles the belief-Want analysis of intentional action. The chief elements of the (...) causal structure I describe are a belief and an attitude so related in content as to constitute either a wish-Frustration (in the case of negative emotions) or a wish-Satisfaction (in the case of positive emotions). The analysis makes otiose, In those cases for which it is a correct analysis, The mysterious non-Causal relation between an emotion and its 'object' which is invoked by the majority of philosophers now writing on emotions. (shrink)
Given Heyes's construal of there is still no convincing evidence of theory of mind in human primates, much less nonhuman. Rather than making unfounded assumptions about what underlies human social competence, one should ask what mechanisms other primates have and then inquire whether more sophisticated elaborations of those might not account for much of human competence.
Research in animal behavior begins by identifying what animals are doing. In the course of observation, the observer comes to see animals as performing a particular activity. How does this process work? How cn we be certain that behavior is identified correctly? Wittgenstein offers an approach to these questions. looking at the uses of certainly rather than attempting to find rules that guarantee it. Here two stages in research are distinguished: first, watching animals, and second, reporting the results to other (...) scientists. Certainly about what animals are doing, has different uses at each stage. (shrink)
(343) There have appeared in opposition to The Ego and Its Own by Max Stirner the three following great treatises: A critique by Szeliga in the March issue of the Norddeutschen Blatter . "On The Essence of Christianity in Relation to The Ego and Its Own in the last issue of Wigand's Vierteljahrsschrift . A brochure: The Last Philosophers by Moses Hess.
This article argues that we could improve the design of research protocols by developing an awareness of and a responsiveness to the social contexts of all the actors in the research enterprise, including subjects, investigators, sponsors, and members of the community in which the research will be conducted. ?Social context? refers to the settings in which the actors are situated, including, but not limited to, their social, economic, political, cultural, and technological features. The utility of thinking about social contexts is (...) introduced and exemplified by the presentation of a hypothetical case in which one central issue is limitation of the probability of injury to subjects by selection of individuals who are not expected to live long enough for the known risks of the study to become manifest as harms. Benefits of such considerations may include enhanced subject satisfaction and cooperation, community acceptance, and improved data quality, among other desirable consequences. (shrink)