Recent years have featured a leap in academic and public interest in Corporate Social Responsibility (CSR) activities and related corporate reporting. Two main themes in this literature are the exploration of management incentives to engage in and disclose this information, and of the use and value of this information to market participants. We extend the second theme by examining the interest that specific investor classes have in the use of CSR information. We rely on feminist intersectionality, which suggests that gender (...) intersects with other identities to yield different values, experiences, and opportunities that can lead to gender-based preferences for CSR information. Based upon a survey of 750 US-based retail investors, we find that female retail investors have a greater interest in the use of CSR information, relative to male retail investors. Women express greater anticipated future demand for this information than do men. Further, the magnitude of the increase from current use to anticipated future demand is greater for women than men. Age is a significant modifying factor in that the discrepancy between women of any age and older men is greater than that between women and younger men. Finally, women also exhibit greater demand for streamlining of the information flow, consistent with pressures induced by time poverty. It appears that current disclosure practices provide a less than optimal match with the needs of the information consumers that are primarily interested in using this information. This mismatch may result in a systematic disenfranchisement of female investing classes which suggests an ethical need to level the playing field. (shrink)

Corporate social responsibility (CSR) is a dramatically expanding area of activity for managers and academics. Consumer demand for responsibly produced and fair trade goods is swelling, resulting in increased demands for CSR activity and information. Assets under professional management and invested with a social responsibility focus have also grown dramatically over the last 10 years. Investors choosing social responsibility investment strategies require access to information not provided through traditional financial statements and analyses. At the same time, a group of mainstream (...) institutional investors has encouraged a movement to incorporate environmental, social, and governance information into equity analysis, and multi-stakeholder groups have supported enhanced business reporting on these issues. The majority of research in this area has been performed on European and Australian firms. We expand on this literature by exploring the CSR disclosure practices of a size- and industry-stratified sample of 50 publicly traded U.S. firms, performing a content analysis on the complete identifiable public information portfolio provided by these firms during 2004. CSR activity was disclosed by most firms in the sample, and was included in nearly half of public disclosures made during that year by the sample firms. Areas of particular emphasis are community matters, health and safety, diversity and human resources (HR) matters, and environmental programs. The primary venues of disclosure are mass media releases such as corporate websites and press releases, followed closely by disclosures contained in mandatory filings. Consistent with prior research, we identify industry effects in terms of content, emphasis, and reporting format choices. Unlike prior research, we can offer only mixed evidence on the existence of a size effect. The disclosure frequency and emphasis is significantly different for the largest one-fifth of the firms, but no identifiable trends are present within the rest of the sample. There are, however, identifiable size effects with respect to reporting format choice. Use of websites is positively related to firm size, while the use of mandatory filings is negatively related to firm size. Finally, and also consistent with prior literature, we document a generally self-laudatory tone in the content of CSR disclosures for the sample firms. (shrink)

Recent years have featured a spate of regulatory action pertaining to the development and/or disclosure of corporate governance structures in response to financial scandals resulting in part from governance failures. During the same period, corporate governance activists and institutional investors increasingly have called for increased voluntary governance disclosure. Despite this attention, there have been relatively few comprehensive studies of governance disclosure practices and response to the regulation. In this study, we examine a sample of 50 U.S. firms and their public (...) disclosure packages from 2004. We find a high degree of variability in the presentation and reporting format choices for many elements of the governance structure. This variability includes several items for which disclosure is mandated by regulators or legislative action. In particular, smaller firms offer fewer disclosures pertaining to independence, board selection procedures, and oversight of management (including whistleblowing procedures). There are also trends associated with board characteristics: boards that are less independent offer fewer disclosures of independence and management oversight matters. Moreover, large firms provide more disclosures of independence standards, board selection procedures, audit committee matters, management control systems, other committee matters, and whistleblowing procedures but do not appear to have a strictly superior information environment when compared to smaller firms. The findings raise questions about compliance with regulatory requirements and the degree to which conflicts of interest between managers and directors are being controlled. While there have been notable improvements in the information environment of governance disclosures, there remain structural issues that may possess negative ramifications for stakeholders. (shrink)

Second, this collection of cognitive programs evolved in the Pleistocene to solve the adaptive problems regularly faced by our hunter-gatherer ancestors-...

Our ability to attribute mental states to others ("to mentalize") has been the subject of philosophical and psychological studies for a very long time, yet the role of language acquisition in the development of our mentalizing abilities has been largely understudied. This book addresses this gap in the philosophical literature. -/- The book presents an account of how false belief reasoning is impacted by language acquisition, and it does so by placing it in the larger context of the issue, how (...) language impacts cognition in general. The work provides the reader with detailed and critical literature reviews, and draws on them to argue that language acquisition helps false belief reasoning by boosting the ability to create schemata that facilitate processing of information in some social contexts. According to this framework, it is a combination of syntactic clues and cultural narratives that helps the child to solve the classic false belief task. -/- The book provides a novel, original account of how language helps false belief reasoning, while also giving the reader a broad, precise and well-documented picture of the debate around some of the most fundamental issues in social cognition. (shrink)

I argue that both language acquisition and cultural and social factors contribute to the formation of schemata that facilitate false belief reasoning. While the proposal for an active role of language acquisition in this sense has been partially advanced by several voices in the mentalizing debate, I argue that other accounts addressing this issue present some shortcomings. Specifically, I analyze the existing proposals distinguishing between “structure-oriented” views :1858–1878, 2007; de Villiers in Why language matters for theory of mind. Oxford University (...) Press, New York, pp 186–219, 2005), that stress the role of language as a set of rules providing syntactic input and providing a representational format, and “cultural/social-oriented views”, that stress the role of social interaction. Starting from the analysis of these views, I defend my own account of the role of language acquisition in aiding false belief reasoning. I argue that language acquisition plays a pivotal role in the formation of schemata used by pre-schoolers to pass the false belief task. I propose a specific learning mechanism for exploiting linguistic information that taps into specific cognitive abilities, thus making a very concrete suggestion about the role of linguistic input in specific cultural contexts for the development of false belief skills. (shrink)

The advent of the intelligent robot has occupied a significant position in society over the past decades and has given rise to new issues in society. As we know, the primary aim of artificial intelligence or robotic research is not only to develop advanced programs to solve our problems but also to reproduce mental qualities in machines. The critical claim of artificial intelligence advocates is that there is no distinction between mind and machines and thus they argue that there are (...) possibilities for machine ethics, just as human ethics. Unlike computer ethics, which has traditionally focused on ethical issues surrounding human use of machines, AI or machine ethics is concerned with the behaviour of machines towards human users and perhaps other machines as well, and the ethicality of these interactions. The ultimate goal of machine ethics, according to the AI scientists, is to create a machine that itself follows an ideal ethical principle or a set of principles; that is to say, it is guided by this principle or these principles in decisions it makes about possible courses of action it could takea. Thus, machine ethics task of ensuring ethical behaviour of an artificial agent. Although, there are many philosophical issues related to artificial intelligence, but our attempt in this paper is to discuss, first, whether ethics is the sort of thing that can be computed. Second, if we are ascribing mind to machines, it gives rise to ethical issues regarding machines. And if we are not drawing the difference between mind and machines, we are not only redefining specifically human mind but also the society as a whole. Having a mind is, among other things, having the capacity to make voluntary decisions and actions. The notion of mind is central to our ethical thinking, and this is because the human mind is self-conscious, and this is a property that machines lack, as yet. (shrink)

In this article, we discuss the role of labels and generics referring to social kinds in mindshaping practices, arguing that they promote generalizations that foster essentialist thinking and carry a normative force. We propose that their cognitive function consists in both contributing to the formation and reinforcement of schemata and scripts for social interaction and in activating these schemata in specific social situations. Moreover, we suggest that failure to meet the expectations engendered by these schemata and scripts leads to the (...) activation of “reactive attitudes” embedded in feedback loops of reactive exchange that are constitutive of our mindshaping practices. (shrink)

Review of Lee Braver's 2012 book, Groundless Grounds: A Study of Wittgenstein and Heidegger.

Este artigo pretende discutir a avalição em larga escala, tema atual e polêmico, pois é um procedimento considerado preocupante para educadores e estudiosos da educação brasileira, em todas as suas modalidades, desde a educação básica até ao ensino superior. Abordaremos aqui a avaliação em larga escala já em processo no ensino fundamental, principalmente por tratar-se de fase crucial do ensino, a educação básica. No caso específico deste artigo, discutiremos a Prova Brasil, instrumento da avaliação em larga escala no Ensino Fundamental (...) I. Apresentamos resultados de uma pesquisa realizada junto a professores de uma escola da Rede Municipal do interior do Estado de São Paulo. Os resultados mostram a insatisfação dos professores frente à avaliação externa, principalmente focando a perda de autonomia deles próprios no desenvolvimento da Matriz Curricular. Teoricamente os resultados da prova Brasil deveriam dirigir possíveis ações mantendo ou reformulando, seja a Matriz Curricular em si, seja a ação dos professores e gestores escolares, mas não é o que ocorre. A pesquisa na qual nos baseamos mostra que o ápice atingido pela avaliação externa foi moldar a ação dos professores às questões da Prova Brasil. Os autores que nos apoiaram na análise dos dados foram: Saviani ; Sacristán ; Teixeira e Werle. (shrink)

Memory evolved to supply useful, timely information to the organism’s decision-making systems. Therefore, decision rules, multiple memory systems, and the search engines that link them should have coevolved to mesh in a coadapted, functionally interlocking way. This adaptationist perspective suggested the scope hypothesis: When a generalization is retrieved from semantic memory, episodic memories that are inconsistent with it should be retrieved in tandem to place boundary conditions on the scope of the generalization. Using a priming paradigm and a decision task (...) involving person memory, the authors tested and confirmed this hypothesis. The results support the view that priming is an evolved adaptation. They further show that dissociations between memory systems are not—and should not be—absolute: Independence exists for some tasks but not others. (shrink)

In cognitive science, there are many computational theories regarding the function of the mind; connectionism is one of them. Connectionist networks are intricate systems of simple units related to their environment. Some have thousands of units, but those with only a few units can also behave with surprising complexity and subtlety. This is because processing occurs in parallel as also interactively, in marked contrast with the serial processing to which this is accustomed. In the first section of this paper, I (...) intend to describe a simple network that illustrates several features of connectionist processing. Secondly, I would like to examine its relation with other areas in realm of cognitive science. Thirdly, I shall make an attempt to find out whether this theory contributes to the replacement of folk psychology. Lastly, I find that connectionist thus fails to account for the real nature of the mental states because of its not too clear attempt to reduce mental states to the machine states. The mechanistic theory of mind in all its hues faces the question as to how we can account for the qualitative content of our consciousness. It cannot ultimately tell us how the subjective experience is possible and how consciousness to be real feature of universe. (shrink)

The aim of this article is to show the peculiarities of modernity in a peripheral capitalist country like Brazil. To do this, our understanding of modernity and its relationship with capitalist progress will be explained. Subsequently, the particular character of capitalism in peripheral regions, with an emphasis on the Brazilian experience, will be analysed. More specifically, we shall explore the meaning of capitalist progress in Brazil in the last two decades, underlining Brazil’s role as an international platform for financial valorization (...) and the retrocession of the country’s industrial production in a context of monetary stability. These observations on a peripheral economy and its historical trajectory will allow us, in a third step, to analyse the particularity of Brazilian modernity today. Finally, we shall discuss the role of compensatory income programs and the rise of the so-called ‘new middle class’ in this scenario. (shrink)

Modernidae, Hegel e o princípio da subjetividade -- Princípio da subjetividade, Bentham e o utilitarismo -- Utilitarismo, mil e o homem econômico -- Homem econômico, Hayek e o individualismo -- Individualismo, neoliberalismo e pós-modernismo -- Pós-modernismo, McCloskey e a retórica da economia -- Retórica da economia, Marx e a crítica do discurso econômico.

We argue that the problem of ideographic codes stems from neither learnability nor standardization, but from a general issue of pragmatic interpretation. As ideographic codes increase in expressive power, in order to reduce ambiguity, they must become more detailed – such that production becomes more cumbersome, and requires greater artistry on the part of users, limiting their capacity for growth.

“Ought” cannot be derived from “is,” so why should facts about human nature be of interest to business ethicists? In this article, we discuss why the nature of human nature is relevant to anyone wishing to create a more just and humane workplace and society. We begin by presenting evolutionary psychology as a research framework, and then present three examples of research that illuminate various evolved cognitive programs. The first involves the cognitive foundations of trade, including a neurocognitive mechanism specialized (...) for a form of moral reasoning: cheater detection. The second involves the moral sentiments triggered by participating in collective actions, which are relevant to organizational behavior. The third involves the evolved programs whereby our minds socially construct groups, and how these can be harnessed to reduce racism and foster true diversity in the workplace. In each case, we discuss how what has been learned about these evolved programs might inform the study and practice of business ethics. (shrink)

Heintz & Scott-Phillips's account of human expression leaves a number of central issues unclear – not least, whether the lack of expression in nonhuman species is attributable to their lack of the relevant metarepresentational abilities, an absence of trust, or a consequence of other factors. In place of their view, we propose a gradualistic account of the origins of human expression.

Fat stigma is pervasive. Being fat is widely regarded a bad thing, and fat persons suffer numerous social and material disadvantages in virtue of their weight being regarded that way. Despite the seriousness of this problem, it has received relatively little attention from analytic philosophers. In this paper, I set out to explore whether there is a reasoned basis for stigmatizing fatness, and, if so, what forms of stigmatization could be justified. I consider two lines of reasoning that might be (...) advanced to defend fat stigma. The first is broadly consequentialist. It seeks to justify stigmatizing fatness based on the public health benefits that might be produced by doing so. The second argument takes stigmatizing fatness to be a warranted response to the morally blameworthy failure to slim down exhibited by fat persons. Clarifying and assessing each of these two lines of reasoning is the main task of this paper. I argue that, upon careful examination, both these attempts to justify the stigmatization of fatness fail. (shrink)

Disagreement remains about whether particular human socio-cognitive traits arose primarily as a result of biological adaptations, or because of changing cultural practices. Heyes argues that uniquely human traits, including imitation and theory of mind, are the product of cultural learning. In contrast, Tomasello argues that they are, in key respects, part of a suite of adaptations for ‘shared intentionality’. We consider how such disagreements might be resolved. We show that the kinds of consideration often used to adjudicate questions about trait (...) origins are insufficient to settle origin questions. Furthermore, humankind’s immersion in culture undermines the prospect that cross-cultural and developmental studies could resolve origin questions. Nonetheless we argue that, when cautiously interpreted, currently neglected studies of enculturated great apes (i.e. apes raised in human environments) can shed new light on trait origins, and inform mechanistic accounts of cognitive development. While acknowledging the shortcomings of enculturation research, we argue that it deserves renewed attention. (shrink)

Classical notions of Common Ground have been criticized for being cognitively demanding given their appeal to complex meta-representations. The authors here propose a distinction between Immediate Common Ground, containing information specific to the communicative situation, and General Common Ground, containing information that is not situation-specific. This distinction builds on previous work by Horton and Gerrig [2016], extending the idea that common cognitive processes are part of the establishment and use of common ground. This is in line with the idea that (...) multiple cognitive resources are involved in dialogue and avoids appealing to special-purpose representations for Common Ground purposes. (shrink)

Classical notions of Common Ground have been criticized for being cognitively demanding given their appeal to complex meta-representations. The authors here propose a distinction between Immediate Common Ground, containing information specific to the communicative situation, and General Common Ground, containing information that is not situation-specific. This distinction builds on previous work by ], extending the idea that common cognitive processes are part of the establishment and use of common ground. This is in line with the idea that multiple cognitive resources (...) are involved in dialogue and avoids appealing to special-purpose representations for Common Ground purposes. (shrink)

In the past few decades, there has been a growing literature on relational egalitarianism. Relational egalitarianism is a view on the nature and value of equality. In contrast to the dominant view in recent debates on equality—distributive egalitarianism, on which equality is about ensuring people have or fare the same in some respect—on the relational view, equality is a matter of the terms on which relationships are structured. But what exactly does it mean for people to relate as equals? And (...) why are relations of equality valuable? Relational egalitarians have offered quite different answers to each of these questions. In this article, I draw attention to some key issues that underlie these disagree- ments, and I offer a taxonomy of different viewpoints that have emerged in the recent literature on these matters. (shrink)

'ā no bhadrāḥ kratavo yantu viśvato ' Let good thoughts come from all around; inspired by this timeless epic of Rigveda. India has presented an excellent model of Multiculturalism to the world. The multiculturalist model of the West, as established by contemporary thinkers like Wilkymalika, is based on the separate political existence of different cultural classes. been made for thousands of years. India has maintained Multiculturalism not only at the socio-cultural level but also at the political level. Through federal structure, (...) universal suffrage, constitutionally guaranteed civil rights, with other constitutional institutions and provisions, multiculturalism is being addressed at the political level for a population of 13 million people .Thus in India , multiculturalism is not only is not only a political tool for diversity but also a socio-political concept. Therefore, Indian multiculturalism presents a comprehensive, effective, and more sustainable model which have to be discussed. (shrink)

This paper examines six cross-sector partnerships in South Africa and Zambia. These partnerships were part of a research study undertaken between 2003 and 2005 and were selected because of their potential to contribute to poverty reduction in their respective countries. This paper examines the context in which the partnerships were established, their governance and accountability mechanisms and the engagement and participation of the partners and the intended beneficiaries in the partnerships. We argue that a partnership approach which has proven successful (...) in one context can be used as a valuable learning resource. However, a partnership's work, which includes all aspects of the partnership and its activities, cannot necessarily be transferred directly to another partnership without a thorough and locally informed analysis of the context in which it is implemented. In addition, we suggest that it is difficult to assess whether the good intentions behind partnerships were translated into real benefits for target groups as effective monitoring and evaluation procedures were not in place in the partnerships studied. Similarly, the absence of regularised governance and accountability systems in partnerships made it difficult to support partner and beneficiary participation and engagement. We conclude that there is a need to move beyond a 'one-size-fits-all' approach to partnerships and that partnership replication should focus more strongly on the transfer of learning about partnership processes instead of simply copying partnership activities. Moreover, the development of stronger mechanisms for assessing and ensuring accountability towards both partners and intended beneficiaries is required if partnerships are to meet their intended objectives. (shrink)