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)

Whether the prefrontal cortex is part of the neural substrates of consciousness is currently debated. Against prefrontal theories of consciousness, many have argued that neural activity in the prefrontal cortex does not correlate with consciousness but with subjective reports. We defend prefrontal theories of consciousness against this argument. We surmise that the requirement for reports is not a satisfying explanation of the difference in neural activity between conscious and unconscious trials, and that prefrontal theories of consciousness come out of this (...) debate unscathed. (shrink)

In his influential article ‘Essence and Modality’, Fine proposes a definition of necessity in terms of the primitive essentialist notion ‘true in virtue of the nature of’. Fine’s proposal is suggestive, but it admits of different interpretations, leaving it unsettled what the precise formulation of an Essentialist definition of necessity should be. In this paper, four different versions of the definition are discussed: a singular, a plural reading, and an existential variant of Fine’s original suggestion and an alternative version proposed (...) by Correia which is not based on Fine’s primitive essentialist notion. The first main point of the paper is that the singular reading is untenable. The second that given plausible background assumptions, the remaining three definitions are extensionally equivalent. The third is that, this equivalence notwithstanding, Essentialists should adopt Correia’s version of the definition, since both the existential variant, which has de facto been adopted as the standard version of the definition in the literature, and the plural reading suffer from problems connected to Fine’s primitive essentialist notion. (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)

It is widely agreed that fiction is necessarily incomplete, but some recent work postulates the existence of universal fictions—stories according to which everything is true. Building such a story is supposedly straightforward: authors can either assert that everything is true in their story, define a complement function that does the assertoric work for them, or, most compellingly, write a story combining a contradiction with the principle of explosion. The case for universal fictions thus turns on the intuitive priority we assign (...) to the law of non-contradiction. My goal in this paper is to show that our critical and reflective literary practices set constraints on story-telling which preclude universal fictions. I will raise four stumbling blocks for universal fictionalists: the gap between saying and making true, our actual interpretive reactions to story-level contradictions, the criteria we accept for what counts as a story in our literary practices, and the undesirability of the universal fictionalist’s closure principles. (shrink)

The premise that every work belongs to an art-kind has recently inspired a kind-centred approach to theories of art. Kind-centred analyses posit that we should abandon the project of giving a general theory of art and focus instead on giving theories of the arts. The main difficulty, however, is to explain what makes a given kind an art-kind in the first place. Kind-centred theorists have passed this buck on to appreciative practices, but this move proves unsatisfactory. I argue that the (...) root of this dissatisfaction stems not from the act of kicking the can down the road, but from not kicking it far enough. The missing ingredient, I argue, is a notion of convention which does the work of marking the difference between art and non-art for a given physical medium. (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)

Local theories of consciousness state that one is conscious of a feature if it is adequately represented and processed in sensory brain areas, given some background conditions. We challenge the core prediction of local theories based on long-lasting postdictive effects demonstrating that features can be represented for hundreds of milliseconds in perceptual areas without being consciously perceived. Unlike previous empirical data aimed against local theories, localists cannot explain these effects away by conjecturing that subjects are phenomenally conscious of features that (...) they cannot report. We also discuss alternative explanations that localists could offer. (shrink)

Gideon Rosen has recently sketched an argument which aims to establish that the notion of metaphysical modality is systematically ambiguous. His argument contains a crucial sub-argument which has been used to argue for Metaphysical Contingentism, the view that some claims of fundamental metaphysics are metaphysically contingent rather than necessary. In this paper, Rosen’s argument is explicated in detail and it is argued that the most straight-forward reconstruction fails to support its intended conclusion. Two possible ways to save the argument are (...) rebutted and it is furthermore argued that the crucial sub-argument only supports a rather particular variant of Metaphysical Contingentism. (shrink)

Phillips argues that blindsight is due to response criterion artefacts under degraded conscious vision. His view provides alternative explanations for some studies, but may not work well when one considers several key findings in conjunction. Empirically, not all criterion effects are decidedly non-perceptual. Awareness is not completely abolished for some stimuli, in some patients. But in other cases, it was clearly impaired relative to the corresponding visual sensitivity. This relative dissociation is what makes blindsight so important and interesting.

Schopenhauer’s invective is legendary among philosophers, and is unmatched in the historical canon. But these complaints are themselves worthy of careful consideration: they are rooted in Schopenhauer’s philosophy of language, which itself reflects the structure of his metaphysics. This short chapter argues that Schopenhauer’s vitriol rewards philosophical attention; not because it expresses his critical take on Fichte, Hegel, Herbart, Schelling, and Schleiermacher, but because it neatly illustrates his philosophy of language. Schopenhauer’s epithets are not merely spiteful slurs; instead, they reflect (...) deep-seated theoretical and methodological commitments to transparency of exposition. (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)

To study consciousness, scientists need to determine when participants are conscious and when they are not. They do so with consciousness detection procedures. A recurring skeptical argument against those procedures is that they cannot be calibrated: there is no way to make sure that detection outcomes are accurate. In this article, I address two main skeptical arguments purporting to show that consciousness scientists cannot calibrate detection procedures. I conclude that there is nothing wrong with calibration in consciousness science.

It is widely believed, among philosophers of literature, that imagining contradictions is as easy as telling or reading a story with contradictory content. Italo Calvino’s The Nonexistent Knight, for instance, concerns a knight who performs many brave deeds, but who does not exist. Anything at all, they argue, can be true in a story, including contradictions and other impossibilia. While most will readily concede that we cannot objectually imagine contradictions, they nevertheless insist that we can propositionally imagine them, and regularly (...) do, simply by entertaining a text which prompts us to do so. I argue that this narrative does not bear scrutiny for two main reasons. First, because propositional imagining is beside the point, where truth in fiction is concerned; evaluating truth in fiction engages the cognitive architecture in ways that prohibit the mobilization of merely propositional imagination to that end. And second, because it is not obvious, given the strategies usually suggested, that we ever propositionally imagine contradictions in the first place—in fact, it seems we go out of our way to avoid directly imagining them. (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)

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)

First published: 2010; Previous edition: 2012..

Bijdragen over uiteenlopende aspecten van leven en werk van de Franse filosoof (1926-1984).

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.