The emergence of environmental governance practices raises a fundamental question as to whether they are substantive or symbolic. Toward that end, we analyze the relationship between a firm’s environmental governance and its environmental management as reflected in its ultimate outcome, environmental performance. We posit that substantive practices would bring changes in organizations, most notably in terms of improved environmental performance, whereas symbolic practices would portray organizations as environmentally committed without making meaningful changes to their operations. Focusing on a sample of (...) environmentally sensitive firms, results are consistent with environmental governance mechanisms being predominantly part of a symbolic approach to manage stakeholder perceptions on environmental management, having little substantial impact on organizations. Statistical analyses show mostly that there is no relation between environmental governance mechanisms and environmental performance, measured in terms of regulatory compliance, pollution prevention, and environmental capital expenditures. However, there is some indication that environmental incentives are associated with pollution prevention. Interviews with corporate directors shed further light on these results by underlining that environmental governance mechanisms are employed at the board level to protect the organization from reputational and/or regulatory harm, but are not necessarily intended to proactively improve environmental performance. (shrink)

By employing the theoretical template provided by agency theory, this article contributes a detailed clinical analysis of a large multinational Canada-headquartered telecommunications company, Nortel. Our analysis reveals a twenty-first century norm of usual suspects: a CEO whose compensation is well above those of his peers, a dysfunctional board of directors, acts of income smoothing to preserve the confidence of volatile investors, and revelations of financial irregularities followed by a downfall. In many ways, the spectacular rise and – sudden – fall (...) of Nortel illustrates excesses of actors within, and contradictions of the system of corporate governance implied by the agency model. Furthermore, this case illustrates limitations of the agency framework in complex situations with short-term oriented investors. (shrink)

This paper investigates a series of normative principles that are used to justify different aspects of executive compensation within business firms, as well as the remuneration of lower-ranking employees. We look at how businesses perform pay benchmarking; employees’ engagement, fidelity and loyalty ; and the acceptability of what we call both-ends-dipping, that is, receiving both ex ante and ex post benefits for the same work. We make two observations. First, either different or incoherent principles are used to justify the pay (...) of executives compared to employees, or the same principles are applied differently. Second, these differences or inconsistencies tend to be to the benefit of executives and/or to the detriment of employees. We conclude by asking whether there is any reason for thinking differently about executive pay than we do about employee pay. Our analysis leads us to question the principles justifying current executive compensation and to wonder if these principles are potentially being instrumentalized to serve other ends. (shrink)

This paper investigates a series of normative principles that are used to justify different aspects of executive compensation within business firms, as well as the remuneration of lower-ranking employees. We look at how businesses perform pay benchmarking; employees’ engagement, fidelity and loyalty ; and the acceptability of what we call both-ends-dipping, that is, receiving both ex ante and ex post benefits for the same work. We make two observations. First, either different or incoherent principles are used to justify the pay (...) of executives compared to employees, or the same principles are applied differently. Second, these differences or inconsistencies tend to be to the benefit of executives and/or to the detriment of employees. We conclude by asking whether there is any reason for thinking differently about executive pay than we do about employee pay. Our analysis leads us to question the principles justifying current executive compensation and to wonder if these principles are potentially being instrumentalized to serve other ends. (shrink)

A product harm crisis undermines a firm’s reputation as well as its managers’ career outlook. To shake off the stigmatization resulting from the PHC and regain a firm’s legitimacy among stakeholders, managers usually face an ethical dilemma as they choose to be transparent about the crisis’ financial implications or to obfuscate them to neutralize the negative impact of the PHC. We find evidence that managers engage in income-increasing earnings management when their firms experience PHCs. Moreover, while income-increasing earnings management in (...) PHCs reduces the likelihood of customer loss and CEO forced turnover in the short run, such behavior can be deemed opportunistic and unethical as it carries long-run negative consequences in terms of a higher likelihood of accounting restatement and weaker future operating performance. Finally, managers in firms that are subject to stricter external monitoring and managers in firms with proactive ethical policies are less likely to engage in upward earnings management in PHCs. (shrink)

By employing the theoretical template provided by agency theory, this article contributes a detailed clinical analysis of a large multinational Canada-headquartered telecommunications company, Nortel. Our analysis reveals a twenty-first century norm of usual suspects: a CEO whose compensation is well above those of his peers, a dysfunctional board of directors, acts of income smoothing to preserve the confidence of volatile investors, and revelations of financial irregularities followed by a downfall. In many ways, the spectacular rise and – sudden – fall (...) of Nortel illustrates excesses of actors within, and contradictions of the system of corporate governance implied by the agency model. Furthermore, this case illustrates limitations of the agency framework in complex situations with short-term oriented investors. (shrink)

Previous research has investigated the links between Mergers and Acquisitions (M&As) and the monetary magnitude of executive compensation, but failed to inquire how the adoption of specific attributes of compensation contacts relates to M&A activities. We address this gap in the literature by examining the impacts of some M&A characteristics and acquirers' features on the adoption of executive compensation protection provisions and new Long-Term Incentive Plans (LTIPs). The study adopts a longitudinal design before after M&A deals for 80 Canadian acquiring (...) companies that engaged in M&A activities between 1995 and 2001. Our findings suggest that both transactional and organisational characteristics significantly explain the executive compensation arrangements' adoption around M&A transactions, but that the adoption of new LTIPs is subjected to a different set of determinants than the adoption of compensation protection provisions. We interpret these results in the light of the agency, political and institutional perspectives. (shrink)

This paper compares the moral reasoning of 363 auditors from Canada and the United States. We investigate whether national institutional context is associated with differences in auditors'' moral reasoning by examining three components of auditors'' moral decision process: (1) moral development, which describes cognitive moral capability, (2) prescriptive reasoning of how a realistic accounting dilemma ought to be resolved and, (3) deliberative reasoning of how a realistic accounting dilemma will be resolved. Not surprisingly, it appears that institutional factors are more (...) likely to be associated with auditors'' deliberative reasoning than their prescriptive reasoning in both countries. Additionally, our findings suggest that the national institutional context found in the United States, which has a tougher regulatory and more litigious environment, appears to better encourage auditors to deliberate according to what they perceive is "the ideal" judgment as compared to the Canadian context. We then discuss the implications of these findings for regulators and for ethics research. (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 book addresses central issues in the philosophy and metaphysics of science, namely the nature of scientific theories, their partial truth, and the necessity of scientific laws within a moderate realist and empiricist perspective. Accordingly, good arguments in favour of the existence of unobservable entities postulated by our best theories, such as electrons, must be inductively grounded on perceptual experience and not their explanatory power as most defenders of scientific realism claim. Similarly, belief in the reality of dispositions such as (...) causal powers which ground the natural necessity of scientific laws must be based on experience. Hence, this book offers a synthetic presentation of an original metaphysics of science, namely a metaphysics of properties, both categorical and dispositional, while at the same time opposing strong versions of necessitarism according to which laws are true in all possible worlds. The main theses and arguments are clearly presented in a non-technical way. Thus, on top of being of interest to the specialists of the topics discussed, it is also useful as a textbook in courses for third year and more advanced university students. (shrink)

"Next to Sartre's Search for a Method and in direct opposition to it, Foucault's work is the most noteworthy effort at a theory of history in the last 50 years." -- Library Journal.

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)

La contribution de Michel Troper à la théorie générale du droit et à la théorie constitutionnelle est aujourd'hui reconnue et célébrée un peu partout dans le monde. Un talent d'architecte se tient à l'origine de cette audience rarement égalée dans la sphère francophone : celui qu'il faut pour accommoder toutes les exigences, quel que soit l'ordre de valeur dans lequel on les trouve : originalité, rigueur, souci de la fonction, esthétisme, solidité, adaptation, intelligence, inquiétude, esprit critique, renoncement, réalisme... A (...) ces mérites, on ajoutera une curiosité insatiable, un goût prononcé pour l'échange et le débat, un refus distingué de l'académisme, un sens exigeant de l'amitié et une méfiance profônde pour les adjectifs... C'est cet édifice de qualités que les élèves, collègues et amis de Michel Troper sont heureux de célébrer en lui offrant ces Mélanges. (shrink)

This paper examines two influential theoretical frameworks, set forth by Russell Barkley (1997) and Thomas Brown (2005), and argues that important headway in understanding attention deficit hyperactivity disorder can be made if we acknowledge the way in which human cognition and action are essentially embodied and enactive. The way in which we actively make sense of the world is structured by our bodily dynamics and our sensorimotor engagement with our surroundings. These bodily dynamics are linked to an individual's concerns and (...) felt needs, so that what she attends to in perception, decision-making, and action is partially constituted by her cares and concerns. What I call ?affective framing? engages the whole living body, and ordinarily contributes to attentional focusing, working memory, goal-formulation, and action-monitoring. However, due to affective framing deficits, subjects with ADHD find it difficult to focus their attention, kindle their motivation, and systematically simplify cognitive procedures according to considerations of relevance, salience, and context. Thus, what is impaired in ADHD is not simply a set of executive brain functions, but rather a range of bodily dynamics through which subjects engage with their world. For this reason, intensive behavioral intervention that engages the whole living body may be the most effective, lasting treatment for ADHD. (shrink)

The second volume in an unprecedented publishing event: the complete College de France lectures of one of the most influential thinkers of the last century Michel Foucault remains among the towering intellectual figures of postmodern philosophy. His works on sexuality, madness, the prison, and medicine are classics his example continues to challenge and inspire. From 1971 until his death in 1984, Foucault gave public lectures at the world-famous College de France. These lectures were seminal events. Attended by thousands, they (...) created benchmarks for contemporary critical inquiry. The lectures comprising Abnormal begin by examining the role of psychiatry in modern criminal justice, and its method of categorizing individuals who "resemble their crime before they commit it." Building on the themes of societal self-defense in the first volume of this series, Foucault shows how and why defining "abnormality" and "normality" were prerogatives of power in the nineteenth century, shaping the institutions--from the prison system to the family--meant to deal in particular with “monstrosity,” whether sexual, phsyical, or spiritual. The College de France lectures add immeasurably to our appreciation of Foucault's thought, and offer a unique window on his singular worldview. (shrink)

Dying serves so often within the narratives of Western popular culture, as an exercise in self-improvement both to the individual dying and to those looking on. It enlightens, ennobles and renders exceptional all those affected by it. Though mainstream cinema's “grammar of dying” is mired in similar myths, film has the potential to do dying differently: it can, instead, connect us, ethically, to the vulnerability of others. The aim of this article is to pursue this potential of film. Using the (...) mainstream grammar of dying as a starting point, I will consider how the moving image, and this ethical potential, is harnessed within two hybrid-media pieces about a loved-one's decline and death: George Saxon's art installation, “A Record of Undying” (2014) and photographer Briony Campbell's short film The Dad Project (2009). While these works will be located within the traditions and transformations of moving image practice, the primary concern here is with how such emotionally resonant pieces navigate our relation to, and responsibility for, our own and others' harsh realities. In this way, the question of ethics is grounded not in the solipsistic circuits of affective modes – whether as the catharsis or betterment of mainstream myths, or what Jane Stadler privileges as the ethical effects of empathy – but in something more inherently, more inevitably, political. (shrink)

Within the Neoplatonic tradition, the absolute transcendence of the First Principle—the One-Good, from which the whole reality in its various articulations derives—plays a crucial role. This philosophical perspective implies, particularly in Plotinus and Proclus, some fundamental philosophical consequences, above all the transcendence of the Principle with respect to being and thought as well. This necessarily implies that the One-Good must be conceived of as beyond the intelligible Beauty itself. In this paper I aim to examine the theoretical implications and consequences (...) of this perspective with specific reference to the conception of God’s absolute transcendence outlined within two texts of the Corpus Areopagiticum, overall characterized by the reworking of some fundamental Neoplatonic concepts in the context of Christian theology: the De divinis nominibus and the De mystica theologia. Indeed, in the De divinis nominibus it is shown that the names/predicates attributed to God in the Sacred Scriptures must be understood only in an allegorical-symbolic meaning, because God is above any possible definition. Not even the character of Beauty can be attributed to him, since he radically transcends it: in fact, God constitutes the absolute foundation and the very first source of Beauty itself. Therefore, God must be understood as ἀκαλλής, that is, “devoid of the connotation of Beauty”, precisely because he completely transcends it. In line with this theological and theoretical perspective, in the De mystica theologia a form of radical and absolute apophatism is developed, which in turn must ultimately lead to its own overcoming for the sake of the henosis, the mystical union with God. (shrink)

This paper addresses longstanding debates around changing patterns of farm ownership and structure on the North American plains. Over the last 150 years, the agrifood system has been transformed by a process of capitalist penetration through which non-farm capital has appropriated key links in the ‘food chain’. Today, large, often transnational corporations dominate in the provision of farm inputs, as well as in food processing, distribution, and retailing. The paradox for food system scholars has been that primary food production (i.e., (...) farming) has generally remained in the hands of independent, family-based operations, especially in the grains sector. This paradox has generated a substantial literature on the barriers to capitalist penetration in agriculture. I revisit these debates in light of two recent trends. First, I highlight the emergence of a class of farm family entrepreneurs comprised of very large, albeit family-owned, grain farming operations, in Saskatchewan. I provide a case study of a vertically integrated, family-based mega-farm to illustrate. Second, I discuss the implications of the launch of One Earth Farms, a corporate farming entity embodying altogether new strategies of land use, labor, and ownership. Structured as a partnership between a Toronto-based investment firm and nine First Nations bands, One Earth Farms brings together the interests of private investors who increasingly view agriculture as a profitable resource sector, and aboriginal communities hoping to redress the historical marginalization of First Nations farming. I interpret the significance of these new avenues of corporatization for “family farms” and prairie agricultural development. (shrink)

A part of the “return to religion” now evident in European philosophy, this book represents the culmination of the career of a leading phenomenological thinker whose earlier works trace a trajectory from Marx through a genealogy of psychoanalysis that interprets Descartes’s “I think, I am” as “I feel myself thinking, I am.” In this book, Henry does not ask whether Christianity is “true” or “false.” Rather, what is in question here is what Christianity considers as truth, what kind of truth (...) it offers to people, what it endeavors to communicate to them, not as a theoretical and indifferent truth, but as the essential truth that by some mysterious affinity is suitable for them, to the point that it alone is capable of ensuring them salvation. In the process, Henry inevitably argues against the concept of truth that dominates modern thought and determines, in its multiple implications, the world in which we live. Henry argues that Christ undoes “the truth of the world,” that He is an access to the infinity of self-love, to a radical subjectivity that admits no outside, to the immanence of affective life found beyond the despair fatally attached to all objectifying thought. The Kingdom of God accomplishes itself in the here and now through the love of Christ in what Henry calls “the auto-affection of Life.” In this condition, he argues, all problems of lack, ambivalence, and false projection are resolved. (shrink)

First published: 2010; Previous edition: 2012..

Ainsi pervertie, la science finit par dériver vers un spiritualisme malsain propre à créer la confusion entre physique des astres et métaphysique.

This title considers whether any generalisations can be made about word order in language. The chapters, written by international scholars, draw on data from several 'disharmonic' and typologically distinct languages, including Mandarin Chinese, Basque, French, English, Hixkaryana (a Cariban language), Khalkha Mongolian, Uyghur Turkic, and Afrikaans.

Prenatal genetic testing is becoming available for an increasingly broad set of diseases, and it is only a matter of time before parents can choose to test for hundreds, if not thousands, of genetic conditions in their fetuses. Should access to certain kinds of fetal genetic information be limited, and if so, on what basis? We evaluate a range of considerations including reproductive autonomy, parental rights, disability rights, and the rights and interests of the fetus as a potential future child. (...) We conclude that parents should be able to access information that could be useful during pregnancy, but that testing for non-medical information should be limited. Next, we argue that the government lacks a compelling state interest in regulating prenatal genetic testing and propose that regulation should occur through medical professional organizations. Finally, we present a framework for determining what testing physicians should recommend, offer neutrally, or not offer at all. (shrink)

An examination of the relation between war and politics, by one of the twentieth century’s most influential thinkers From 1971 until 1984 at the College de France, Michel Foucault gave a series of lectures ranging freely and conversationally over the range of his research. In Society Must Be Defended , Foucault deals with the emergence in the early seventeenth century of a new understanding of war as the permanent basis of all institutions of power, a hidden presence within society (...) that could be deciphered by an historical analysis. Tracing this development, Foucault outlines the genealogy of power and knowledge that had become his dominant concern. (shrink)

According to a fragment of Porphyry (410 F Smith = 80 B 2 DK), containing a dialogue on the theme of plagiarism, Plato made use of the same arguments as Protagoras’ Περὶ τοῦ ὄντος against monistic thinkers, most likely the Eleatics. My paper aims to analyse Porphyry’s testimony to assess some aspects of Protagoras’ reflection on being through a comparison with parallel sources, in particular Plato’s dialogues (Theaetetus, Euthydemus, Sophist, Parmenides). I conclude that it is plausible to suppose that, within (...) the framework of a more general reflection on ὀρθοέπεια, Protagoras viewed the notion of being in Περὶ τοῦ ὄντος from a linguistic perspective. (shrink)

Cette édition numérique a été réalisée à partir d'un support physique, parfois ancien, conservé au sein du dépôt légal de la Bibliothèque nationale de France, conformément à la loi n° 2012-287 du 1er mars 2012 relative à l'exploitation des Livres indisponibles du XXe siècle. Douze études portant sur divers points cruciaux d'interprétation de la science et de la métaphysique cartésiennes et leibniziennes. « Copyright Electre » Pages de début Préface Sigles utilisés pour les références aux sources principales I - L'ingenium (...) selon Descartes et le chiffre universel des Règles pour la direction de l'esprit II - La géométrisation du regard. Réflexions sur la Dioptrique de Descartes III - La « Fable du Monde » et la signification métaphysique de la science cartésienne IV - L'origine de la négation V - Leibniz et l'universel VI - De l'individuation à l'individualité universelle VII - Mécanisme et métaphysique : le rétablissement des formes substantielles (1679) VIII - De la puissance à l'action : la singularité stylistique de la dynamique IX - La notion de système dans la physique de Leibniz X - « Pour la beauté et pour l'harmonie » : le meilleur de la dynamique XI - Les axiomes de l'identité et la démonstration des formules arithmétiques : "2 + 2 = 4" XII - Leibniz et l'exigence de démonstration des axiomes : "La partie est plus petite que le Tout" XIII - Ernst Cassirer et les commencements de la science classiqueIndications bibliographiques Index nominum Pages de fin. (shrink)

t. 1. De la phénoménologie -- t. 2. De la subjectivité -- t. 3. de l'art et du politique -- t. 4. Sur léthique et la religion.

"La philosophie hédoniste est une proposition psychologique, éthique, érotique, esthétique, bioéthique, politique... Elle propose un discours sur la nature des choses afin que tout un chacun puisse trouver sa place dans une nature, un monde, un cosmos dans la perspective d'une vie réussie - la vie réussie se définissant comme celle qu'on aimerait revivre s'il nous était possible d'en vivre une à nouveau". Michel Onfray, philosophe, a toujours placé l'hédonisme et l'athéisme au coeur de son oeuvre. Fondateur de l'Université (...) populaire de Caen puis de celle du goût à Argentan, il est aussi connu pour ses cours de contre-histoire de la philosophie, régulièrement diffusés sur France Culture. Pour défendre avec lui l'hédonisme, il invite dans cet ouvrage : Titouan Lamazou, Robert Misrahi, Jean Lambert-Wild, Gérard Garouste, l'Université populaire de Caen, Jacques Gallot, l'Université populaire du goût, Evelyne Bloch-Dano, Slow Food, Jean Lhéritier, Ernest Pignon-Ernest, Jean-Paul Enthoven, Ingrid Astier, Juliette, Bettina Rheims, Guy Bedos. (shrink)

" Pour chanter les vingt ans du Pommier, mon éditrice me demanda d'écrire quelques lignes. Les voici. Pour une fois, j'y entre en morale, comme en terre nouvelle et inconnue, sur la pointe des pieds. On disait jadis de l'Arlequin de mes rêves, bienheureux comédien de l'art, qu'il corrigeait les moeurs en riant. Devenu arrière-grand-père, son disciple a, de même, le devoir sacré de raconter des histoires à ses petits descendants en leur enseignant à faire des grimaces narquoises. Parvenus ensemble (...) à l'âge espiègle, j'en profite pour leur dire de l'austère en pouffant de rire. " Michel Serres. (shrink)