The comparison of corporate social performance with corporate financial performance has been a popular field of study over the past 25 years. The results, while broadly conclusive of a positive relationship, are not entirely consistent. In addition, most of the previous studies have concentrated on large-scale cross-industry studies and often with a single variable for corporate social performance, in order to produce statistically significant results. This weakens the richness of understanding that might be obtained from a single industry study with (...) multiple social variables, which would also allow investigation of inter-relationships between individual and sub-sets of social performance measures and between individual and sub-sets of social performance and financial performance measures. There have also been criticisms that the results lack a rigorous theoretical basis, and the paper demonstrates clearly how stakeholder theory must form the basis for this area of research. Following a review of the literature this paper presents the initial findings from a study of the U.K. Supermarket industry which suggest that contemporaneous social and financial performance are negatively related, while prior-period financial performance is positively related with subsequent social performance. Positive relationships between both age and size of the company with social performance are also found. (shrink)

This essay aims to analyze the conception of a work of art in the thought of Susanne K. Langer. The author offers us a definition of art, grounded on the idea that art is the “creation of symbolic forms of human feeling”. This thesis is, in turn, constructed from a robust theory of the symbolic function of the human mind.

K. Brad Wray’s new book is an excellent overview of the scientific realism debate, as well as a development of the state-of-the-art. Wray, whose views seem most strongly influenced by Bas van Fraassen and Thomas Kuhn, develops crucial aspects of the debate, such as the argument from underconsideration and the ability of anti-realism to explain the success of science. This book is clearly written, tightly argued, and well researched. I recommend it highly to all philosophers and students of philosophy interested (...) in scientific theory change or the scientific realism debate. (shrink)

Since the beginning of the 20th Century to the present day, it has rarely been doubted that whenever formal aesthetic methods meet their iconological counterparts, the two approaches appear to be mutually exclusive. In reality, though, an ahistorical concept is challenging a historical analysis of art. It is especially Susanne K. Langer´s long-overlooked system of analogies between perceptions of the world and of artistic creations that are dependent on feelings which today allows a rapprochement of these positions. Krois’s insistence on (...) a similar point supports this analysis. - I - Unbestritten bis heute gilt, formwissenschaftliche und ikonologische Methoden scheinen sich grundsätzlich auszuschließen, da die ersteren auf ahistorischen und die letzteren auf historischen Grundlagen aufbauen. Dem entgegen soll mit diesem Beitrag gezeigt werden, wie insbesondere die Forschungen Susanne K. Langers und ergänzend diejenigen von John M. Krois eine Annäherung beider Positionen ermöglichen. (shrink)

Whilst there is a growing volume of literature exploring the ethical implications of organisational change for HRM and the ethical aspects of certain HRM activities, there have been few published U.K. studies of how HR managers actually behave when faced with ethical dilemmas in their work. This paper seeks to enhance the foundations of such knowledge through an examination of the influence of organisational values on the ethical behaviour of Human Resource Managers within a sample of charities in the U.K. (...) and the Republic of Ireland. A qualitative research design is adopted utilising semi-structured interviews. Findings highlight ethical inconsistency in people management in the charity sector arising from the clear application of strong and explicit organisational values to external client groups but their limited influence on people management strategies and practices within the organisation. Many of the ethical issues faced by HRM professionals in both countries arise from this inconsistency. In their handling of ethical dilemmas, the HRM professionals exhibit a combination of a care ethic and a concern for justice but it is also clear that in situations of management intransigence, a desire to be conscience driven often gives way to a contingent approach. Whilst respondents considered it inappropriate for the HRM function to be the conscience of the organisation, it is seen to have a key role in providing management with advice on ethical action. However, the ability of HRM to influence ethical behaviour is highly dependent on the status of the function within the organisation. (shrink)

Attempts to extend the classical Hausdorff difference hierarchy to the case of partitions of a space to k > 2 subsets lead to non-equivalent notions. In a hope to identify the right extension we consider the extensions appeared in the literature so far: the limit-, level-, Boolean and Wadge hierarchies of k -partitions. The advantages and disadvantages of the four hierarchies are discussed. The main technical contribution of this paper is a complete characterization of the Wadge degrees of [ ¿ (...) ] º 2-measurable k -partitions of the Baire space. (shrink)

In this paper rejection systems for the “nonsense-logic” W and the k-valued implicational-negational sentential calculi of Sobociński are given. Considered systems consist of computable sets of rejected axioms and only one rejection rule: the rejection version of detachment rule.

The theoretical description of particle decay by a single particle theory requires the use of a probability density in time that is not present in conventional theories. The problem of single particle decay is consistently described here within the context of a single particle, relativistic dynamical theory. We derive experimentally testable differences between the standard model and Relativistic Dynamics for a two-state system: the neutral K-meson (K 0) system. We show that the estimate of mass difference between the two states (...) is theory dependent. (shrink)

We give two new characterizations of K-triviality. We show that if for all Y such that Ω is Y-random, Ω is -random, then A is K-trivial. The other direction was proved by Stephan and Yu, giving us the first titular characterization of K-triviality and answering a question of Yu. We also prove that if A is K-trivial, then for all Y such that Ω is Y-random, ≡LRY. This answers a question of Merkle and Yu. The other direction is immediate, so (...) we have the second characterization of K-triviality.The proof of the first characterization uses a new cupping result. We prove that if A≰LRB, then for every set X there is a B-random set Y such that X is computable from Y⊕A. (shrink)

.........................Turkish ....................... Çalışmanın konusu dindarlık eğilimi ile meslekî tükenmişlik arasındaki ilişkidir. Dindarlık eğilimine göre meslekî tükenmişlik düzeyinde herhangi bir farklılık olup olmadığı ise çalışmanın temel problemini oluşturmuştur. Bu bağlamda meslekî tükenmişlik düzeyini ve dindarlık eğilimini belirlemek için kolayda örnekleme yöntemiyle Gümüşhane il merkezindeki ilkokul, ortaokul ve liselerde görev yapan farklı branşlardaki öğretmenlerden bir örneklem grubu oluşturulmuştur. Elde edilen meslekî tükenmişlik ve dindarlık eğilimi verilerinden yola çıkarak bu iki değişkenin ilişkisi araştırılmıştır. Çalışmada Frekans, Bağımsız t-Testi, Tek Yönlü Varyans AnaliziANOVA testleri kullanılmıştır. (...) Bunun yanında hesaplanan değerleri ve elde edilen verileri değerlendirmek için SPSS (16.0) istatistik paket programı kullanılmıştır. Araştırma iki bölümden oluşmuştur. İlk bölümde dindarlık eğilimi ile meslekî tükenmişlik ilişkisine teorik bir yaklaşım sunulmuştur; meslekî tükenmişlik ve dindarlık kavramı, meslekî tükenmişlikle ilgili yurt içinde ve yurt dışında yapılan araştırmalar ve son olarak da meslekî tükenmişlik ile dindarlık eğilimi arasındaki ilişkiden bahsedilmiştir. İkinci bölümde uygulama kısmı, çalışmanın problemi ve alt problemleri, hipotezler, evren ve örneklem, kullanılan ölçekle ilgili sınırlıklar, çalışma bulgularının analizi, bulguların tartışılması, sonuçlar ve çalışmanın önerileri sunulmuştur. Çalışmanın sonuçlarına göre meslekî tükenmişlik puanları cinsiyet değişkenine göre farklılaşmazken, sosyo-ekonomik durum değişkenine göre anlamlı farklılık göstermiştir. Bunun yanında dindarlık eğilimine yönelik anket maddeleri ile meslekî tükenmişlik puanları arasında anlamlı düzeyde farklılaşmalara ulaşılmıştır. Sonuç olarak dindarlık eğiliminin meslekî tükenmişliğe etki eden faktörlerden biri olduğu tespit edilmiştir. -/- ...................................English ...................... Subject of this study is correlation of occupational burnout with the tendency of religiosity. Our main problem consists of that whether to be any differences in occupational burnout level according to the tendency of religiosity. In this context, it has been propounded that the levels of occupational burnout and tendency of religiosity of a sample group which consists of teachers chosen convenience sampling method from primary schools, secondary schools and high schools in Gümüşhane province. Based on the resulting occupational burnout and tendency of religiosity, investigated the correlation between these two variables. In the study the Frequency, Independent t-Test and One Way Variance Analysis-ANOVA tests were used and the evaluation of data and finding calculated values, SPSS (16.0) statistics software package were used. According to the results of the survey, the occupational burnout scores a differentiation has not been shown according to gender when has been established a significant difference according to socioeconomic status variable as independent variables. Besides, have been established a significant difference between tendency of religiosity of items and occupational burnout scale scores. The study consists of two main parts. In the first part, to provide a theoretical approach to the relationship of occupational burnout and tendency of religiosity; the concept of occupational bornout, the studies made on occupational burnout in domestic and abroad, and finally the relation of occupational burnout and tendency of religiosity have been mentioned. In the second part, considered as part of practice, the problem of the study and sub problems, hypothesis, population and sample, limitations information about the scale used in the study, analyzing the findings of the study, discussing the findings and conclusions and recommendations of the study have been presented. (shrink)

Hiçbir bilim dalında, yazar, felsefe ve mantıkta yapabildiği kadarıyla, güvenilir araştırma sonuçlarını böylesine fütursuzca hiçe sayamaz. Bu durum için, Bay Coffey’in Mantık Bilimi gibi böyle bir kitabın yayınlanmasına borçluyuz: ve yalnızca, günümüzün pek çok mantıkçısının eserinin tipik bir örneği olarak, bu kitap saygıyı hak ediyor. Yazarın mantık anlayışı Skolastik filozoflarınki gibidir, ve onların bütün hatalarını yapıyor – elbette Aristoteles’e alışılageldik gönderilerle.. Yazar, modern matematiksel mantıkçıların büyük eserini hiç dikkate almamış – mantık konusunda bir ilerleme kaydeden eser, ancak astrolojisiz astronomi ve (...) simyasız kimya yapan bir şeyle karşılaştırılabilir. (shrink)

Hicrî birinci yüzyılın sonu ile ikinci yüzyılın ortalarında yaşamış bulunan Ca‘fer-i Sâdık ve Ebû Hanîfe, akran iki âlimdir. Kûfe’de yetişen ve Ehl-i sünnet mezheplerinden birinin imamı olan Ebû Hanîfe’nin, Medine’de yetişen ve İsnâaşeriyye’nin altıncı imamı kabul edilen Ca‘fer ile bir araya geldiği ve onun talebesi olduğu hem sünnî hem Şiî kaynaklarda rivayet edilmektedir. Mukaddem kaynaklarda Ebû Hanîfe’nin Ca‘fer-i Sâdık’ın öğrencisi olduğu yönündeki ifadelerin, muahhar kaynaklarda abartılı bir şekilde yorumlandığı görülmüştür. Bu çalışmada Ebû Hanîfe ile Ca‘fer-i Sâdık arasındaki hoca-talebe ilişkisi netleştirilmeye (...) çalışılmıştır. Bu sebeple öncelikle kısaca her iki imamın hayatı ele alınarak onların ilmî birikimi tespit edilmiştir. Akabinde Ebû Hanîfe ile Ca‘fer’in ne zaman ve ne kadar süre birlikte oldukları, Ebû Hanîfe’nin Ehl-i beyt’e yönelik tutumunun Ca‘fer’den ilim almasında ne gibi bir etkisinin bulunduğu ve çeşitli ilim dallarında Ebû Hanîfe- Ca‘fer ilişkisi tespit edilmeye çalışılmıştır. (shrink)

We study some metamathematical properties of various classicaland paraconsistent logical systems. In particular, we discuss the concept ofa k-transform of a formula and consider some of its applications.

Resumo Em 1747, John Wesley, spiritus rector do movimento metodista, publicou a primeira edição do seu guia medicinal Primitive Physic[k] . Qual era o seu propósito num mundo onde a academia real, herbalistas, curandeiros/as, exorcistas e charlatães competiam pela atenção da população? O artigo apresenta os diferentes grupos que atuaram, ou pretendiam atuar, em prol da saúde na Inglaterra do século 18, e compara o conteúdo do guia Primitive Physic[k] com suas propostas e estratégias terapêuticas. Conclua-se que uma parte significativa (...) do guia é composta por orientações da academia real de medicina, mas que sempre se favorecem remédios caseiros, com ingredientes acessíveis para as classes mais humildes. Quanto à chamada Spiritual Physick , menciona-se a oração como medida complementar, mas ignora-se plenamente a prática do exorcismo. Palavras-chave: John Wesley; saúde; Guia medicinal popular; Primitive Physic[k]; academia real de medicina; herbalismo; curandeirismo.In 1747, John Wesley, spiritus rector of the Methodist movement, published the first edition of his medical guide Primitive Physic[k] . What was its purpose in a world where the Royal Academy, herbalists, healers, exorcists and quacks competed for the attention of the population? The article introduces the different groups who promoted or pretended to promote health in 18th century England and compares the contents of the guide Primitive Physic[k] with their proposals and therapeutic strategies. The conclusion is that a significant portion of the guide consists of guidelines of the Royal Academy of Medicine, but that it always favors homemade remedies with ingredients available to humbler classes. In relation to the so called Spiritual Physick, prayer is mentioned as a complementary measure, but the practice of exorcism is totally ignored. Keywords: John Wesley; health; Popular Medicinal Guide; Primitive Physic[k]; Royal Academy of Medicine; herbalism; healers. (shrink)

In this article I focus on some unduly neglected common-sense considerations supporting the view that one's evidence is the propositions that one knows. I reply to two recent objections to these considerations.

Hadith scholars are individuals who play an important role in the spread of the Prophetic traditions. in the midst of his people, as an authoritative source after the Qur'an for the complete Islamic legal construct, which was previously discovered and compiled by the Imam of Hadith in their canonical books, like Imam Muḥammad ibn Ismā’īl al-Bukhārī in “Ṣaḥīḥ al-Bukhārī” and Muslim Imam ibn al-Ḥajjāj al-Naysābūrī in “Muslim Ṣaḥīḥ”, through long tracing from one country to another in order to obtain directly (...) one history from the source. The position of the Hadith scholars in this regard, who are at the spearhead of the spread of the Hadiths after their collection by the Imam of the Hadith, as well as their existence and consistency in guarding the Hadith from various forms of deviation of understanding of the people, become an integral part of an integral circle named Hadith, as a saying of the Prophet, the Rabbis and the Imams. (shrink)

Orta Çağ’da, İslam düşüncesi içerisinde yazılmış olan İbn Sînâ’nın eş-Şifâ: İlahiyat’ı, Gazzâlî’nin Makâsıdu’l-Felâsife’si ve İbn Rüşd’ün, Aristoteles’in eserlerine yazmış olduğu şerhler gibi pek çok felsefî ve teolojik eser Latinceye çevrilmiştir. Söz konusu çeviri eserler vasıtasıyla, İslam düşüncesinde carî olan, Tanrı’nın tikelleri kendi zatlarında bilip bilmediği, Tanrı’nın zatı gereği fiilde bulunup bulunmadığı, din ve felsefenin uzlaşıp uzlaşmayacağı gibi tartışmalı pek çok mesele Batı’ya intikal etmiştir. Bunlara ilaveten Tanrı’nın mutlak kudretinin alanının ne olduğu sorunu da Batı düşüncesinde bilinir hale gelmiştir. Bu çalışmada, (...) “Tanrı mantıksal olarak mümkün olanı yapabilir ve bu durum Tanrı’nın mutlak kudretine halel getirmez” anlayışının Latin Batı dünyasına İbn Sînâ’nın eş-Şifâ’sı ve Gazzâlî’nin Makâsıdu’l-Felâsife’sinin çevrileri vasıtasıyla intikal ettiği ortaya konulmaya çalışılmıştır. Tespit edebildiğimiz kadarıyla, Gazzâlî’nin Makâsıdu’l-Felâsife’de bu konuya ilişkin serdettiği fikirler ile Hristiyan teolog/düşünür Thomas Aquinas’ın fikirleri arasında önemli ölçüde benzerlik söz konusudur. Söz konusu benzerlik temele alınarak, Thomas Aquinas’ın bu hususta İslam düşüncesinden beslendiğini söylemek kuvvetle muhtemeldir. (shrink)

Launched in 1920 by C K Ogden and others as the successor to the Cambridge Magazine , Psyche occupied a unique place for over 30 years as a journal of general and linguistic psychology. Committed from the outset to keeping readers abreast of developments in the burgeoning fields of experimental, theoretical, and applied psychology, Psyche provided not only systematic reporting in these domains but set itself the task of stimulating research of high quality by the critical thrust of its editorial (...) stance. In addition to full-length articles, Psyche featured lively correspondence and discussion, a regular chronicle of research in the US and on the continent, a comprehensive survey of current literature, and regular reports from the meetings and congresses of associations and societies. I A Richards, E J Dingwall and Whately Smith were among those who added their regular contributions to editorials and features by C K Ogden. (shrink)

This paper briefly reviews the theories that seek to explain the phenomenon of corporate charitable donations and then provides a review of the empirical issues that have arisen in previous studies in this area. The findings of an analysis of charitable donations data from the entire U.K. FTSE index for the years 1985–2000 are then reported. These findings include the observation of a time-related increase in charitable donations, which is compared with an earlier study to give a 24 year history (...) of charitable donations in the U.K. The findings note little responsiveness of the monetary value of charitable donations to the economic performance of firms. An international comparison over time against U.S. trends is also reported and shows how U.S. corporations have traditionally been more generous than U.K. firms, but that the trend in the U.S. is downwards. Membership of a U.K.-based "tithing" club (the PerCent Club) is shown to be associated with higher profit performance against non-members. Members' charitable contributions against profit are shown to be higher than the FTSE mean although short of the 0.5% target figure in "cash" terms. The paper concludes with a brief discussion of these findings in relation to the theoretical positions advanced for corporate philanthropy. (shrink)

The Aristotelian view that the moral virtues–the virtues of character informed by practical wisdom–are essential to an individual's happiness, and are thus in an individual's self-interest, has been little discussed outside of purely scholarly contexts. With a few exceptions, contemporary philosophers have tended to be suspicious of Aristotle's claims about human nature and the nature of rationality and happiness. But recent scholarship has offered an interpretation of the basic elements of Aristotle's views of human nature and happiness, and of reason (...) and virtue, that brings them more into line with common-sense thinking and with contemporary philosophical and empirical psychology. This makes it fruitful to reexamine the question of the role of virtue in self-interest. (shrink)

This essay, one of the last that Frankena wrote, provides a scrupulously detailed exploration of the various possible meanings of one of Sidgwick's most famous footnotes in the Methods Long intrigued by what Sidgwick had in mind when he said that he would explain how it came about that for moderns it is not tautologous to claim that one's own good is one's only reasonable ultimate end, Frankena uses this note as a point of departure for a penetrating review of (...) Sidgwick's insights and ambiguities on the differences between ancient and modern ethics. (shrink)

This article reports the findings of a cross-cultural study that explored the relationship between nationality, cultural orientation, and attitudes toward different ways in which an employee might blow the whistle. The study investigated two questions – are there any significant differences in the attitudes of university students from South Korea, Turkey and the U.K. toward various ways by which an employee blows the whistle in an organization?, and what effect, if any, does cultural orientation have on these attitudes? In order (...) to answer these questions, the study identified six dimensions of whistleblowing and four types of cultural orientation. The survey was conducted among 759 university students, who voluntarily participated; 284 South Korean, 230 Turkish, and 245 U.K. Although all three samples showed a preference for formal, anonymous and internal modes of whistleblowing, there were significant variations related to nationality and cultural orientation. The findings have some key implications for organizational practice and offer directions for future research. (shrink)

This article introduces the important issue of communicating with small firms about ethical issues. Evidence from two research projects from the U.K. and Spain are used to indicate some of the important issues and how small firms may differ from large firms in this area. The importance of informal mechanisms such as the influence of friends, family and employees are highlighted, and the likely ineffectiveness of formal tools such as Codes and Social and Ethical Standards suggested. Further resarch in the (...) area of small firms and ethics is essential. (shrink)

Aesthetic hedonists agree that an aesthetic value is a property of an item that stands in some constitutive relation to pleasure. Surprisingly, however, aesthetic hedonists need not reduce aesthetic normativity to hedonic normativity. They might demarcate aesthetic value as a species of hedonic value, but deny that the reason we have to appreciate an item is simply that it pleases. Such is the approach taken by an important strand of South Asian rasa theory that is represented with great clarity and (...) ingenuity in the work of K. C. Bhattacharyya. Bhattacharyya is an aesthetic hedonist who grounds aesthetic normativity in freedom. (shrink)

Convinced that anthropology constitutes the nucleus of K. Wojtyla's thought, the author attempts to discover what kind of anthropology is at the basis of Wojtyla's philosophical writings and the implications of that anthropology. The analysis of the basic structures of Wojtyla's anthropology (the experience of that which occurs and that of action, the structure of the person-act, the transcendence of the person in truth, gift, etc.) leads the author to hold that Wojtyla's philosophy can be considered a coherent metaphysics of (...) the person since the person who acts is not just the method (the conscience of the action), but also the object of study and, above all, the end, that is, to know and to make known to the person his special dignity. Regarding the contribution of Wojytla's anthropology, the author identifies two central themes: the relationship between person and act, and relationality. Regarding the former, Wojtyla effects a synthesis of metaphysics of being and phenomenology: the person is not relative to his acts, because he is a suppositum; nonetheless, the person is in close relationship to his acts. If it were not for these acts the person could not even know himself as subject and could not perfect himself as a person. Regarding the latter, Wojtyla sustains that the person is not person in the singular but in the plural, since each person is in relation with all the others, and this is shown from the phenomena of participation, solidarity, and, above all, donation. The author concludes by sustaining that the multiplicity and the original relationality of the person is one of the aspects of Wojtyla's anthropology that would be worthy of further study. (shrink)

In this paper we report a study of the approach of six U.K. water and electricity companies towards managing the relationship with their ''green'' stakeholders. Stakeholders are accorded increasing importance in political discourse and stakeholder theory is emerging as a promising framework for the analysis of corporate social performance.We studied the companies'' general approach towards green stakeholders, their dealings with specific stakeholder groups and whether they emphasised the consultation or the information aspect of stakeholder management. We found that none of (...) the six companies had a systematic stakeholder approach that extended to all potential green stakeholders. Rather, the importance of specific stakeholder groups seemed to be determined by managers'' intuition and by the stance that the stakeholders themselves displayed towards the company. (shrink)

Résumé Les textes de Platon ont fait l’objet d’innombrables interprétations et récupérations depuis l’Antiquité grecque. Dans le contexte de l’Allemagne prénazie, l’écrivain Hans F.K. Günther a écrit un ouvrage apologétique des théories eugéniques en s’appuyant sur l’oeuvre du philosophe athénien, Platon als Hüter des Lebens. Dans cet article, nous présenterons les enjeux de ce texte de propagande, son contexte historique, ainsi que les implications inquiétantes de cette « appropriation », de cet « arraisonnement » de la philosophie classique à des (...) fins purement politiques.Plato’s works have been the object of countless interpretations and recuperations ever since Greek antiquity. In the context of prenazi Germany, the writer Hans F.K. Günther published a work in defence of eugenic theories, allegedly based on the work of the Athenian philosopher and entitled Platon als Hüter des Lebens. The present article tries to set forth what is at stake in that propaganda piece, its historical context, as well as the disquieting implications of such an “appropriation” of classical philosophy to purely political ends. (shrink)

This study examines corporate publications of U.K. firms to investigate the nature of corporate social responsibility disclosure. Using a stakeholder approach to corporate social responsibility, our results suggest a hierarchical model of disclosure: from general rhetoric to specific endeavors to implementation and monitoring. Industry differences in attention to specific stakeholder groups are noted. These differences suggest the need to understand the effects on social responsibility disclosure of factors in a firm's immediate operating environment, such as the extent of government regulation (...) and level of competitiveness in the industry. (shrink)

There are grave issues with how the U.K. government approaches the issue of wellbeing. Specifically, policy interventions that might improve the material conditions of citizens are being down-played, and at times out-rightly dismissed. Instead, an individualist, instrumental message is being promoted, namely, that the best way to improve wellbeing is by improving individual happiness and mental health. I argue that this instrumental message – which in practice blames the victims for their lack of happiness and removes state responsibility – can (...) be made to sound feasible because of a reliance on positivist-based research, whether obtained objectively or subjectively. In this paper, I therefore detail the failings of mainstream wellbeing research and its policy conclusions, and argue that critical realism offers solutions. (shrink)

An important goal of ethical investment is to influence companies to improve their ethical and environmental performance. The principal means that many ethical funds employ is passive market signalling, which may not, on its own, have a significant effect. A much more promising approach may be active engagement. This paper reports on a questionnaire study of a sample of 1146 ethical investors in order to assess whether U.K. ethical investors would support more activist ethical investment and whether they would be (...) prepared to invest in companies which are failing ethically in order to do so. The results show general support for the current practice of passive signalling accompanied by "soft" engagement in the form of lobbying and the development of dialogue in order to improve corporate practice. The "harder" options of investing in companies that err in order to change them is, however, favoured by consistent minorities. (shrink)

Within the limited, but growing, literature on small business ethics almost no attention has been paid to the issue of social responsibility within ethnic minority businesses. Using a social capital perspective, this paper reports on an exploratory and qualitative investigation into the attitudinal and behavioural manifestations of CSR within small and medium-sized Asian owned or managed firms in the U.K., with particular reference to the distinctive factors motivating organisational responses. It offers alternative explanations of entrepreneurial behaviour and suggests areas for (...) further research. (shrink)

We examine the occurrence of ethicsrelated terms in 10-K annual reports over 1994-2006 and offer empirical observations on the conceptual framework of Erhard et al. 2007). We use a pre-Sarbanes-Oxley sample subset to compare the occurrence of ethics-related terms in our 10-K data with samples from other studies that consider virtue-related phenomena. We find that firms using ethics-related terms are more likely to be "sin" stocks, are more likely to be the object of class action lawsuits, and are more likely (...) to score poorly on measures of corporate governance. The consistency of our results across these alternative measures of ethical behavior suggests that managers who portray their firm as "ethical" in 10-K reports are more likely to be systematically misleading the public. These results are consistent with the integrity-performance paradox. (shrink)

We present a psychometric test of life history theory as applied to human individual differences using MIDUS survey data (Brim et al. 2000). Twenty scales measuring cognitive and behavioral dimensions theoretically related to life history strategy were constructed using items from the MIDUS survey. These scales were used to construct a single common factor, the K-factor, which accounted for 70% of the reliable variance. The scales used included measures of personal, familial, and social function. A second common factor, Covitality, was (...) constructed from scales for physical and mental health. Finally, a single general factor, Personality, was constructed from scales for the “Big Five” factors of personality. The K-factor, covitality factor, and general personality factor correlated significantly with each other, supporting the prediction that high K predicts high somatic effort and also manifests in behavioral display. Thus, a single higher-order common factor, the Super-K factor, was constructed that consisted of the K-factor, covitality factor, and personality factor. (shrink)

As Post observes, accounting firms are unique among multinationals. They are more likely than firms in almost any other category to go abroad. They also have less choice in location as their expansion is determined largely by the desired locations of their clients. Given the widespread global presence of such firms, it can be argued that the global audit firm is uniquely at risk from variations in ethical perceptions across nations. This study extends the U.S. accounting literature on determinants of (...) cheating among accounting students to the U.K. Based on the work of Cohen et al. it develops a model that suggests that students in lower "uncertainty avoidance" countries will be both less likely to cheat, and when they do cheat, will be driven by internal rather than external mode. Our results supported the model as proposed as our results indicated that U.S. students were more likely to cheat and were more responsive to external stimuli than were the U.K. students. (shrink)

This paper addresses the question of the existence of corporate philanthropy. It proposes a framework for analysing corporate philanthropy along the dimensions of business/society interest and primary/secondary stakeholder focus. The framework is then applied in order to understand business involvement with the arts in the U.K. A unique dataset of 60 texts which describe different firms' involvement with the Arts is analysed using formal content analysis to uncover the motivations for business involvement. Cluster analysis is then used in order to (...) identify motivational groupings. Two broad types of involvement are identified – advertisers and legitimators. Only in one case of the 60 is there the potential to observe pure altruism. The contribution of this paper is twofold. First, it provides a clear framework to understand the motivations for corporate giving and applies this using empirical data. Secondly, this research finds little evidence, if at all, of corporate philanthropy in the context of firms giving to the Arts in the U.K. (shrink)

Spirtes, Glymour and Scheines [Causation, Prediction, and Search Springer] described a pointwise consistent estimator of the Markov equivalence class of any causal structure that can be represented by a directed acyclic graph for any parametric family with a uniformly consistent test of conditional independence, under the Causal Markov and Causal Faithfulness assumptions. Robins et al. [Biometrika 90 491–515], however, proved that there are no uniformly consistent estimators of Markov equivalence classes of causal structures under those assumptions. Subsequently, Kalisch and B¨uhlmann (...) [J. Mach. Learn. Res. 8 613–636] described a uniformly consistent estimator of the Markov equivalence class of a linear Gaussian causal structure under the Causal Markov and Strong Causal Faithfulness assumptions. However, the Strong Faithfulness assumption may be false with high probability in many domains. We describe a uniformly consistent estimator of both the Markov equivalence class of a linear Gaussian causal structure and the identifiable structural coefficients in the Markov equivalence class under the Causal Markov assumption and the considerably weaker k-Triangle-Faithfulness assumption. (shrink)