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)

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)

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

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)

An important debate in the current philosophy of wisdom is whether knowledge is necessary for wisdom. In this paper I argue that knowledge is necessary to explain wise actions. Towards this, firstly, I individuate two modal properties relevant for wise actions: (i) counterfactual robustness: an action performed in the actual world is wise only if it leads to or is constituted by the goals of living well in all nearby worlds; (ii) rational robustness: an action performed for the sake of (...) living well is wise only if, in all nearby worlds, when an agent has sufficient reasons to perform the action, she performs the action. Secondly, I argue that these two modal properties are best explained in terms of two central features of knowledge: (a) safety: if the agent knows that a certain action will help her successfully reach the relevant goal(s) of living well, or is constituted by those goal(s), then in all the nearby worlds, her belief that the action will help her successfully reach the goal is true; (b) stability: the agent's knowledge that the action will help her successfully reach the goal(s) of living well, or is constituted by those goals, entails that her belief that the action will help her successfully reach the goal(s), or is constituted by those goals, isn’t based on any reason that could easily have been defeated by misleading evidence. (shrink)

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)

What bearing does living in an increasingly globalized world have upon the moral assessment of global inequality? This paper defends an account of global egalitarianism that differs from standard accounts with respect to both the content of and the justification for the imperative to reduce global inequality. According to standard accounts of global egalitarianism, the global order unjustly allows a person’s relative life prospects to track the morally arbitrary trait of where she happens to be born. After raising some worries (...) with these accounts, the author offers an alternative account of global egalitarianism, “social egalitarianism,” which locates the wrongfulness of global inequalities in their effects on social and political interaction rather than in the unfairness of their source. On this view, global inequalities wrongfully exclude the worse-off from partaking in the benefits of globalization. Consequently, social egalitarianism aims for the elimination of only those inequalities that impede such participation. (shrink)

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)

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)

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

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.

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)

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)

The problem of consciousness is one of the most important problems both in cognitive science and in philosophy. There are different philosophers and different scientists who define consciousness and explain it differently. In philosophy, ‘consciousness’ does not have a definition in terms of genus and differentia or necessary and sufficient conditions. In this paper, I shall explore the very idea of machine consciousness. The machine consciousness has offered causal explanation to the ‘how’ and ‘what’ of consciousness, but they fail to (...) explain the ‘why’ of consciousness. Their explanation is based on the ground that consciousness is causally dependent on the material universe and that of all conscious phenomena can be explained by mapping the physical universe. In this regard, consciousness is basically a physical phenomenon and can be mechanically explained following the naturalistic methods of science. In other words, the mechanistic assumption is that consciousness and mind have an artificial origin and therefore have to be understood only within a mechanistic framework available in the sciences. If this is so, then this epistemological theory of consciousness is essentially committed to scientific world view that cannot avoid metaphysical implication of consciousness. At the same time, neo-Advaitins have maintained that the evolution of nature leads to the manifestation of human consciousness only because consciousness is already implicit in the material nature. Thus, the existence of consciousness in this physical world far exceeds the methods of science and needs a non-mechanical metaphysical explanation. (shrink)

This book deals with the major philosophical issues in the theoretical framework of Artificial Intelligence (AI) in particular and cognitive science in general.

On social equality, individuals ought to relate on terms of equality. An important issue concerning this theory, which has not received much attention, is its scope: which individuals ought to relate on egalitarian terms? The answer depends on the theory’s grounds: the basis upon which demands of social equality arise when they do. In this chapter, I consider how we ought to construe the scope and the grounds of social equality. I argue that underlying the considerations social egalitarians advance for (...) taking demands of social equality to arise in the context of the state are relational facts that can obtain beyond state borders. So, my argument suggests an account of the grounds of social equality, and this account provides support for the scope of social equality potentially transcending the state. (shrink)

“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)

Given the popularity and success of the Hindu-Right in India's electoral politics today, how may one study ostensibly 'Western' concepts and ideas, such as the secular and its family of cognates, like secularism, secularisation and secularity in non-Western societies without assuming them simply as derivative, or colonial legacies or contrast cases of Western societies? While recognizing that the dominant language of political modernity of Western societies is not easily translatable in non-Western societies, The Secular Imaginary elaborates upon an intellectual history (...) of secularity in modern India by focusing on the two most influential political leaders – M.K. Gandhi and Jawaharlal Nehru. It is an intellectual history of both idea(s) and intellectuals, which sheds light on Indian narratives of secularity – the Gandhian sarva dharma samabhava, Nehruvian secularism, and unity in diversity. It revisits this dominant narrative of secularity of the twentieth century that influenced and shaped the imagination of the modern nation-state. (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)

The mystery of consciousness is among the most important questions pondered upon, not only in philosophy but also in the cognitive science, psychology, neurobiology and other sciences. The problem of consciousness has been traditionally dealt by philosophy, but its importance in explaining mental phenomena has made it a subject matter for other sciences that emerged later. Each philosopher and scientist has followed his own method in defining it, and arriving at a universal agreement on its definition has become difficult. In (...) philosophy, ‘consciousness’ does not have a definition in terms of genus and differentia, or the necessary and sufficient conditions. On the one hand, idealists put all their efforts into explaining consciousness as a separate entity, without stepping away from their traditional path, because they believe that thinking, experience, and free will are not the properties of the physical entity. On the other hand, the scientific world puts its efforts into reducing consciousness to electrical and neurochemical processes of the brain because they believes that the brain works like a biologically programmed computer. Our approach to consciousness varies between these two explanations. We would like to address the problem of consciousness at two levels: cosmic and individual. The basic thesis of this paper is: everything that we know is something that we experience and everything that we experience is a form arising within consciousness. (shrink)

Virginia Held argues that terrorism can be justified in some instances. But unlike standard, consequentialist justifications, hers is deontological. This paper critically examines her argument. It explores how the values of fairness, responsibility, and desert can serve to justify acts of terrorism. In doing so, two interpretations of her account are considered: a responsibility-insensitive and a responsibility-sensitive interpretation. On the first, her argument collapses into a consequentialist justification. On the second, it relies on an implausible conception of responsibility. Either way, (...) her argument fails as a distinctly deontological defense of terrorism. (shrink)

Gillian Brock's "Global Justice: A Cosmopolitan Account" and Darrel Moellendorf's "Global Inequality Matters" present carefully crafted accounts of the obligations we have to non-compatriots and offer practical proposals for how we might get closer to meeting these obligations.