We explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives (e.g., Johnson, R. and D. Greening: 1999, Academy of Management Journal 42(5), 564-578; Kane, E. J.: 2002, Journal of Banking and Finance 26, 1919-1933.). We examine the association between executive compensation and corporate social responsibility (CSR) for 77 Canadian firms using three key components of executives' compensation structure: salary, bonus, and stock options. Similar to prior research (McGuire, J., (...) S. Dow and K. Argheyd: 2003, Journal of Business Ethics 45(4), 341-359), we measure three different aspects of CSR, which include Total CSR as well as CSR Strengths and CSR Weaknesses. CSR Strengths and CSR Weaknesses capture the positive and negative aspects of CSR, respectively. We find significant positive relationships between: (1) Salary and CSR Weaknesses, (2) Bonus and CSR Strengths, (3) Stock Options and Total CSR; and (4) Stock Options and CSR Strengths. Our findings suggest the importance of the structure of executive compensation in encouraging socially responsible actions, particularly for larger Canadian firms. This in turn suggests that executive compensation can be an effective tool in aligning executives' welfare with that of the "common good", which results in more socially responsible firms (Bebchuk, L., J. Fried and D. Walker: 2002, The University of Chicago Law Review 69, 751-846; Zalewski, D.: 2003, Journal of Economic Issues 37(2), 503-509). In addition, our findings suggest the importance of institutional context in influencing the association between executive compensation and CSR. Further implications for practice and research are discussed. (shrink)

We considered the question of how corporate social responsibility differs between Canada and the U.S. Prior research has identified that national institutional differences exist between the two countries [Freeman and Hasnaoui, J Business Ethics 100:419–443, 2011], which may be associated with variations in their respective CSR practices. Matten and Moon [Acad Manag Rev 33:404–424, 2008] suggested that cross-national differences in firms’ CSR are depicted by an implicit–explicit conceptual framework: explicit CSR practices are deliberate and more strategic than implicit CSR practices. (...) We compared Canada and U.S. CSR and examined how CSR strategic alliances, CSR reporting, and CSR performance in the two countries correspond to implicit versus explicit CSR practices, which we link to stakeholder and signaling perspectives. We relied upon a new database, the Sustainalytics Global Platform, and we found a positive association exists between CSR strategic alliances and the number of years that firms have issued standalone CSR reports in both countries. Moreover, we found that CSR scores mediated this association in the U.S., as U.S. firms with high CSR scores typically engage in more CSR strategic alliances. In Canada, we did not find this mediating effect. Our findings suggest that U.S. firms engage in signaling activities that are more strategic and explicit than their Canadian counterparts. This paper closes with implications for practice and theory. (shrink)

Abstract:In this paper we develop a categorization scheme for stakeholder research based on differences in studies’ primary level of analysis (managerial agency, organizational, or societal) and use this scheme to review and critique genres of stakeholder-based accounting research. We draw three primary conclusions: 1) stakeholder research in accounting should more clearly incorporate the business ethics stakeholder literature, 2) ethical issues are much less likely to be considered in stakeholder-based accounting research when a managerial agency level of analysis is adopted, and (...) 3) the accounting discipline can learn from debates within the business ethics literature concerning shareholder dominance and stakeholder legitimacy. These conclusions, taken together, demonstrate the need for accounting researchers to become more focused on ethical considerations in the design of accounting information systems, performance measurement criteria, and financial reporting models. (shrink)

No discussion of academic freedom, research integrity, and patient safety could begin with a more disquieting pair of case studies than those of Nancy Olivieri and David Healy. The cumulative impact of the Olivieri and Healy affairs has caused serious self examination within the biomedical research community. The first part of the essay analyses these recent academic scandals. The two case studies are then placed in their historical context—that context being the transformation of the norms of science through increasingly close (...) ties between research universities and the corporate world. After a literature survey of the ways in which corporate sponsorship has biased the results of clinical drug trials, two different strategies to mitigate this problem are identified and assessed: a regulatory approach, which focuses on managing risks associated with industry funding of university research, and a more radical approach, the sequestration thesis, which counsels the outright elimination of corporate sponsorship. The reformist approach is criticised and the radical approach defended. (shrink)

Kant's Reason develops a novel interpretation of Kant’s conception of reason and its philosophical significance, focusing on two claims. First, it argues that Kant presents a powerful model for understanding the unity of theoretical and practical reason as two manifestations of a unified capacity for theoretical and practical understanding (or “comprehension”). This model allows us to do justice to the deep commonalities between theoretical and practical rationality, without reducing either to the other. In particular, through it, we see why the (...) activities of both theoretical and practical reason are governed by a version of the Principle of Sufficient Reason, while also seeing why reason is essentially autonomous. At the same time, Kant's Reason also reads Kant as presenting us with a compelling picture of the role that reason (as a capacity or power) should play in a systematic approach to foundational philosophical questions. In doing so, it argues for an account of the fundamental norms that apply to rational beings that treats as fundamental neither substantive reasons or values nor merely structural rationality, but instead a robust conception of reason as a power or capacity — namely, the capacity for theoretical and practical understanding. The result is a form of “rational constitutivism” – one which contrasts both with the forms of “reasons fundamentalism” that are currently fashionable and the forms of “agency-first constitutivism” that have dominated much of Kantian metaethics. In this sense, the aim of the book is to vindicate Kant’s insistence that his philosophy represents nothing more or less than reason’s implicit self-understanding coming to explicit and systematic self-consciousness. (shrink)

This paper offers an economic analysis of one aspect of the possible liability for incorrect information traded on information markets: expert liability for incorrect asset valuation. The article does not address the questions of whether and under what circumstances an expert should bear contractual liability for an incorrect valuation. Rather, it assumes such contractual liability towards the person who has solicited the opinion and focuses instead on analyzing the circumstances under which the expert’s liability should be extended to third parties (...) as well. (shrink)

Motivated by accounts of concept use in autistic spectrum disorder and a computational model of weak central coherence we examined comprehension and production vocabulary in typically‐developing children and those with ASD and Down syndrome. Controlling for frequency, familiarity, length and imageability, Colorado Meaningfulness played a hitherto unremarked role in the vocabularies of children with ASD. High Colorado Meaningful words were underrepresented in the comprehension vocabularies of 2‐ to 12‐year‐olds with ASD. The Colorado Meaningfulness of a word is a measure of (...) how many words can be associated with it. Situations in which high Colorado Meaningfulness words are encountered are typically highly variable, and words with High Colorado Meaningfulness often involve extensive use of context. Our data suggest that the number of contexts in which a particular word can appear has a role in determining vocabulary in ASD. This suggestion is consistent with the weak central coherence theory of autism. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Paul Oskar Kristeller 1905–1999Edward P. MahoneyPaul Oskar Kristeller was without doubt one of the most productive and accomplished scholars of this century. He received an excellent education in the classics at the Mommsen-Gymnasium in his native Berlin before going to the University of Heidelberg in 1923. There he pursued studies in a wide range of subjects, including medieval history, German literature, physics, and art history. The philosophy professors who (...) much influenced him both at Heidelberg and at Freiburg and Marburg were Ernst Hoffman, Karl Jaspers, Richard Kroner, and Martin Heidegger. In 1929 he received his doctorate from Heidelberg for his dissertation Der Begriff der Seele in der Ethik des Plotin, which was directed by Hoffman and published at Tübingen the same year. He then went to Berlin, where he engaged in formal studies in classical philology before going to Freiburg to do postgraduate work in philosophy with Heidegger during the years 1931 to 1933. Heidegger approved a study of Marsilio Ficino as Kristeller’s Habili-tationschrift and helped him to secure a fellowship enabling him to do research on Ficino and to begin writing. After visiting Italy during this period and taking into account the changed political scene in Germany, Kristeller decided in 1934 to move to Italy permanently. He taught in Florence in a high school for German Jewish students until he secured in 1935, with the help of Giovanni Gentile, a lectureship in German at the Scuola Superiore and the University of Pisa. He maintained throughout his academic career a personal and warm attachment to the Scuola Superiore. Moreover, he enjoyed throughout his subsequent career a warm and personal friendship with various Italian scholars that was first developed during his Italian stay in the thirties.While still in Italy, Kristeller completed his book on Ficino in 1937; he prepared an Italian version the next year. However, both the German and Italian versions would be published only years later. During this period he also engaged in manuscript studies in the major Italian cities, searching in particular for Ficino manuscripts. The result of these labors was his two-volume work, Supplementum Ficinianum: Marsilii Ficini Philosophi Platonici Opuscula Inedita et Dispersa, which was published by the Scuola Normale in 1937. He considered his “teachers” in manuscript studies to be Giovanni Cardinal Mercati, Monsignor Auguste Pelzer, and Ludwig Bertalot. Giovanni Gentile aided the publication of Kristeller’s Supplementum Ficinianum and subsequently helped him to emigrate to the United States. Kristeller always maintained a loyalty to Gentile and felt gratitude to him for extending him such help.In 1938 Kristeller lost his position at Pisa because of the Fascist anti-Semitic laws, but he was permitted to go to Rome where he assisted Bertalot in manuscript research at the Vatican library. Through the intervention of Roland H. Bainton, Dean P. Lockwood, Dom Anselm Strittmater, O.S.B., and other American [End Page 758] friends Kristeller was able to leave for the United States. He arrived at New York in February 1939 and spent the Spring term at Yale University. He was given an adjunct position at Columbia University for the fall term, holding the rank of Associate until 1948, when he was made an Associate Professor of Philosophy. By that time he had established himself as a major force in the development of Renaissance studies in the United States. His book on Ficino was translated into English as The Philosophy of Marsilio Ficino and published in 1943 by the Columbia University Press. The Italian version was published at Florence in 1953; a revised edition, containing a new bibliography that had been brought up to date, appeared in 1988.Kristeller published a large number of articles on a wide range of topics, establishing himself as a major interpreter of the significance of Renaissance humanism as well as a leading authority not only on Ficino and Renaissance Platonism but also on Pietro Pomponazzi and Renaissance Aristotelianism. He developed at Columbia bonds of friendship with Ernest A. Moody and John Herman Randall, Jr., both of whom had strong interests in late-medieval Aristotelianism. With Randall and Ernst Cassirer he prepared what would become a bestseller, the Renaissance Philosophy of Man: Selections... (shrink)

We are living in an algorithmic age where mathematics and computer science are coming together in powerful new ways to influence, shape and guide our behaviour and the governance of our societies. As these algorithmic governance structures proliferate, it is vital that we ensure their effectiveness and legitimacy. That is, we need to ensure that they are an effective means for achieving a legitimate policy goal that are also procedurally fair, open and unbiased. But how can we ensure that algorithmic (...) governance structures are both? This article shares the results of a collective intelligence workshop that addressed exactly this question. The workshop brought together a multidisciplinary group of scholars to consider barriers to legitimate and effective algorithmic governance and the research methods needed to address the nature and impact of specific barriers. An interactive management workshop technique was used to harness the collective intelligence of this multidisciplinary group. This method enabled participants to produce a framework and research agenda for those who are concerned about algorithmic governance. We outline this research agenda below, providing a detailed map of key research themes, questions and methods that our workshop felt ought to be pursued. This builds upon existing work on research agendas for critical algorithm studies in a unique way through the method of collective intelligence. (shrink)

Information is a force multiplier. Knowledge of the enemy's capability and intentions may be of far more value to a military force than additional troops or firepower. Situation assessment is the ongoing process of inferring relevant information about the forces of concern in a military situation. Relevant information can include force types, firepower, location, and past, present and future course of action. Situation assessment involves the incorporation of uncertain evidence from diverse sources. These include photographs, radar scans, and other forms (...) of image intelligence, or IMINT; electronics intelligence, or ELINT, derived from characteristics (e.g., wavelength) of emissions generated by enemy equipment; communications intelligence, or COMINT, derived from the characteristics of messages sent by the enemy; and reports from human informants (HUMINT). These sources must be combined to form a model of the situation. The sheer volume of data, the ubiquity of uncertainty, the number and complexity of hypotheses to consider, the high-stakes environment, the compressed time frame, and deception and damage from hostile forces, combine to present a staggeringly complex problem. Even if one could formulate a decision problem in reasonable time, explicit determination of an optimal decision policy exceeds any reasonable computational resources. While it is tempting to drop any attempt at rational analysis and rely purely on simple heuristics, we argue that this can lead to catastrophic outcomes. We present an architecture for a ``complex decision machine'' that performs rational deliberation to make decisions in real time. We argue that resource limits require such an architecture to be grounded in simple heuristic reactive processes. We thus argue that both simple heuristics and complex decision machines are required for effective decision making in real time for complex problems. We describe an implementation of our architecture applied to the problem of military situation assessment. (shrink)

The purpose of this article is to demonstrate the epistemic position of psychiatry between the science of general laws in relation to frequently encountered generality and the science of specific events which is directed towards the particular. In this respect the development of the dichotomy of nomothetic and idiographic methodology from its generally forgotten neo-Kantian origins is delineated within the context of a historical-philosophical analysis and then its incorporation into psychology and psychopathology is reconstructed. In the course of this analysis (...) and also in the discussion of the currently accepted theories of analytical philosophy and critical rationalism it becomes clear that, in spite of widespread current opinions to the contrary, individualizing concept formation is an indispensable element in the methodological inventory of psychiatric science. (shrink)

Leaving an editorial chair provides an opportunity for the departing incumbent to deliver a final message to his readers. Seven years after founding Business Ethics. A European Review the editor can offer no better valedictory than to explore the role of moral courage in the ethical conduct of business. Not only does this provide an excellent illustration of the recent recovery of the subject of “virtue” ethics in moral philosophy in general, as well as in the application of morality to (...) business. It also serves to highlight the important difference between ‘business ethics’ as a term applied to the study of right and wrong behaviour in business, and ‘ethical business’, which is business actually conducted on ethical lines. For the difference between behaving rightly and wrongly in any area of human activity, including that of business, is not simply a matter of knowledge, or of finding the “correct” answer. There is a crucial psychological gap between knowing what one ought to do and then actually doing it; as Ovid ruefully observed, we see and approve the better things, yet we follow the worse. This is where courage comes in, for the gap between ethical perception and ethical performance is bridged by moral courage, as the following article suggests. More colloquially, the author is accustomed to conclude his classroom teaching on business ethics by observing that it is one thing to work out, often laboriously and hesitantly, what is the correct line of behaviour to follow; it is quite another thing to have the guts to follow it. An early version of this paper was delivered in Gresham College, London, while a more developed account dates from the First World Congress of the International Society of Business, Economics and Ethics, held in Tokyo in 1996. The following is reprinted from International Business Ethics: Challenges and Approaches, edited by George Enderle earlier this year and published by the University of Notre Dame Press and Hong Kong University Press. (shrink)

Zusammenfassung Der Aufsatz untersucht am Beispiel der Skateboard-Praktik den Einfluss audiovisueller Medien auf die Produktion von Bewegungen und die Konstitution von Stil-Kulturen in neuen sportiven Prakti­ken. Der Zusammenhang von Bewegungen und Bildtechnologien wird als „intermediale Konstella­tion“ analysiert. Zeigen lässt sich, wie seit den 1970er Jahren der Gebrauch sich wan­delnder Medientechnologien nicht nur das Aneignen von Manövern beeinflusst und beschleunigt. Auch auf die Vergemeinschaftung der Teilnehmer zu stilistischen ‚Kulturen‘ hat diese Entwicklung erheblichen Einfluss, indem sie immer wieder neue AutorenInnen und Bildgenres (...) zulässt. Eine Zä­sur markiert der in den frühen 1980er Jahren durchgesetzte Videorekorder, auf dessen Basis sich das ‚klassische‘ Skateboard-Video etabliert: Die Praktik verbreitet sich in körperlicher Aneignung von „Rockvideos über Sport“, die zugleich Imagefilme von Jugendmarken sind. Dieser Prozess, so die These, platziert ihre Träger exakt im Schnittpunkt von Sport- und Popkultur - und macht die Skateboard-Praktik zu einer exemplarischen Selbsttechnik, in denen sich ab 1980 das „konsumatorische Kreativsubjekt“ der postmodernen Ordnung heranbildet. (shrink)

The essays in this volume deal with political ethics; morality and international relations; the meaning of liberalism; the philosophy of history; the nature of totalitarianism; the responsibility of intellectuals in a free society; and the contemporary crisis of democratic theory and practice.

Youth is a critical period in the development of maladaptive eating behaviors. Previous systematic reviews suggest the etiological significance of parent-child relationships for the onset of disordered eating in youth, but less is known about the role of parenting styles. This rapid scoping review aimed to identify whether research supports the role of parenting styles in the development of disordered eating symptoms among youths. Sixteen studies, retrieved from three databases, met the inclusion criteria: original studies, published in English, examined the (...) effect of parenting styles on cognitive and behavioral disordered eating outcomes, among young people up to 18 years of age. Studies supported an association between various youth disordered eating symptoms such as unhealthy weight control behaviors, and experiences of adverse parenting styles characterized by high levels of control and low levels of responsiveness. Associations between adverse parenting styles and youth disordered eating were frequently indirect and differed depending on the sex of the parent and offspring. Synthesis of findings was limited due to variation in the operationalization and measurement of parenting styles, family context and disordered eating across studies. Longitudinal and standardized research is required to better understand the dynamic associations between parenting styles and youth disordered eating. Implications for family-based care in clinical practice are discussed. (shrink)

Schlusslogische Letztbegründung is a collection of essays in honor of Kurt Walter Zeidler. Mr. Zeidler is a distinguished Kant- and Neo-Kantian-scholar who has reconstructed Kant's concept of transcendental logic in connection with the logic of the concept of Hegel and the logic of symbolization of Peirce. (cf. Zeidler: Grundriss der transzendentalen Logik, 3rd ed., Wien 2017) He has most notably inquired intensively into the relation of transcendental logic to philosophy of science (cf. Zeidler: Prolegomena zur Wissenschaftstheorie, Wien 2000) and to (...) phenomenology (cf. Zeidler: Vermittlungen. Zum antiken und neueren Idealismus, Wien 2016). He has also published several studies on Neo-Kantianism (cf. Zeidler: Provokationen. Zu Problemen des Neukantianismus, Wien 2018). This is refelected in the collection of essays by distinguished scholars who discuss and critically examine Zeidler's work. It includes contributions by Steinar Mathisen (Oslo), Wolfdietrich Schmied-Kowarzik (Vienna), Werner Flach (Lichtenau), Thomas Knoppe (Straberg), Geert Edel (Wyk/Föhr), Martin Bunte (Münster), Reinhard Hiltscher (Dresden), Walter Tydecks (Bensheim), Christian Krijnen (Amsterdam), Hartwig Wiedebach (Zürich), Max Gottschlich (Linz), Thomas Sören Hoffmann (Hagen), Rudolf Meer (Kaliningrad), Hans-Jürgen Müller (Frankfurt am Main), Robert König (Vienna), Ulrich Blau (Marburg), Karen Gloy (Luzern/Munich), Reinhold Breil (Aachen), Erhard Oeser (Vienna), Hans-Dieter Klein (Vienna), Hans Martin Dober (Tübingen), Kurt Walter Zeidler (Vienna) and Lois Marie Rendl (Vienna). (shrink)

This article has been invited by The European Legacy editors as a response to Ayumu Tamura’s “Did Descartes Read Sextus’s Outlines of Pyrrhonism?” which continues the promising lines of enquiry he...

This book offers a systematic attempt to explore the point of convergance between feminist theory and the work of Michel Foucault.

An article of mine in The Heythrop Journal a decade ago discussed Descartes’ “Olympica” dream-sequence, the original of which is lost, but the details of which are preserved in a French version in...

Objective: Evidence suggests people experience an oral size illusion and commonly perceive oral size inaccurately; however, the nature of the illusion remains unclear. The objectives of the present study were to confirm the presence of an oral size illusion, determine the magnitude (amount) and direction (underestimation or overestimation) of the illusion, and determine whether immediately prior crossmodal perceptual experiences affected the magnitude and direction. Design: Participants (N = 27) orally assessed 9 sizes of stainless steel spheres (1/16 in to 1/2 (...) in) categorized as small, medium, or big, and matched them with digital and visual reference sets. Each participant completed 20 matching tasks in 3 assessments. For control assessments, 6 oral spheres were matched with reference sets of same-sized spheres. For primer-control assessments, similar to control, 6 matching tasks were preceded by cross-modal experiences of the same-sized sphere. For experimental assessments, 8 matching tasks were preceded by a cross-modal experience of a differently sized sphere. Results: For control assessments, small and medium spheres were consistently underestimated, and big spheres were consistently overestimated. For experimental assessments, magnitude and direction of the oral size illusion varied according to the size of the sphere used in the cross-modal experience. Conclusion: Results seemed to confirm an oral size illusion, but direction of the illusion depended on the size of the object. Immediately prior cross-modal experiences influenced magnitude and direction of the illusion, suggesting that aspects of oral perceptual experience are dependent upon factors outside of oral perceptual anatomy and the properties of the oral stimulus. (shrink)

The book provides a practical guide to the application of Critical Realism (CR), an increasingly popular philosophy of social science, in empirical research projects. Each purpose-written chapter reviews major social science research methods and contains extended illustration of how to conduct inquiry using CR.

This book reassesses theories of agency and gender identity against the backdrop of changing relations between men and women in contemporary societies.

This article examines identity narratives of adult adoptees who have undergone dislocations which make impossible the construction of a seamless narrative of origin. Focusing on the dynamic between their experience of uprootedness and the modernist compulsion for a `fundamental ground' that is `beyond the reach of play', we argue that the pressure to fix identity operates to expose both the tenuousness of the concept of a center or ground and the problems with the postmodernist impulse to celebrate a vision of (...) identity as only play. Identity narratives of adoptees engage both cultural discourses of authenticity and the emotional resonance of these discourses as subjects reformulate the stories of their lives. These reformulations allow us to examine what it means to move beyond conventional understandings of identity as either mobile or fixed to a more complex view that encompasses interrupted movement and the dissonance of multiple forms of rootedness. (shrink)

Comme son titre l’indique, l’ouvrage, publié en 2012 et édité par Margaret Jolly, Christine Stewart et Carolyn Brewer, vise à réinvestir la question de la violence en Papouasie Nouvelle Guinée (PNG) à partir d’une lecture par le genre : il s’agit de « genrer » (engender) la violence, dans un pays où elle apparaît omniprésente. Les huit chapitres du livre, écrits en majorité par des anthropologues sur un terrain classique de l’anthropologie, s’inscrivent ainsi dans l’abondante littérature prod...

This chapter discusses the import of philosophical discussions of ontology for organisational studies. It analyses the ontological presuppositions of positivism that still permeate much of sociology and organisational studies. These ontological presuppositions are then discussed from philosophical perspectives that propose or presuppose different ontologies: interpretivism; Heideggerian ontology; negative ontology and realism. The chapter then traces how these philosophical debates are reflected and extended in the field of organisational studies. The following approaches are discussed: positivism, Marxism, critical realism, post-foundational approaches, actor (...) network theory, process perspectives, postcolonial critique, ethnomethodology and symbolic interactionism. We conclude by highlighting promising developments at the intersection of ontology and organisation studies: encouraging multiple methods of enquiry; asking ‘what is’, ‘how did’ and ‘what does it do’ questions; reflecting on ontology’s ethical and political implications; and refining the sensitivity and coherence of future studies of organisations. (shrink)