In this article, the authors investigate the applicability and usefulness of three alternative perspectives on corporate issues management: issue life cycle theory, legitimacy theory, and stakeholder theory. Each perspective makes certain as- sumptions about the nature of issues management activities and certain general predictions about corporate social responsiveness. The authors test the relative applicability of the three theories through a case study of the issues management activities of four large forestry companies in Finland and Canada. The authors conclude that all (...) three perspectives have value but differ in the level of analysis and time frame to which they apply. (shrink)

This paper discusses and provides a tentative model of a firm for purposes of accounting. The paper first presents the neo-classical capital circulation model of the firm—a model that has been an integral part of Finnish business economics and accounting education for at least half a century. During the same period the stakeholder model has become an alternative model of the firm in Scandinavia. These models have represented two alternatives to define the firm in education. In this paper we try (...) to combine these two models to provide a more comprehensive picture of the firm, especially from the accounting education perspective. An earlier version of this model was presented in 1995 in a book edited by Juha Näsi. Stakeholders with business transactions were seen to be crucial to firms and were categorized as primary in the 1995 model. In addition to stakeholders, a number of stakeholder issues were illustrated in the stakeholder model serving accounting as an educational framework. In this paper the earlier model has been updated, taking into account the current globalization and other developments in the business world. (shrink)

The purpose of this paper is to investigate the changes in managers’ moral attitudes, stakeholder orientation and economic interests from 1994 to 2004. Dataare presented concerning 8-10 stakeholder groups and 50-58 moral issues.

At the end of the verses 44th, 45th, and 47th of the Surat al-Māʾida, it is seen that those who do not judge by what Allah has revealed are described as unbelievers, oppressors, and fāsiqs with the general expression. Especially in verse 44th of the surah, the fact that those who do not judge by Allah's revelations are characterized as misbelievers has been a subject of debate since the early period. Many different opinions have been expressed by the mufassirs about (...) who are included in this scope, who are the addressees of the verse, whether the” kufr” here is blasphemy in the form of denying Allah and leaving the religion, or is it a different type of “kufr”. As it is understood from the information in the sources regarding the asbāb al-nuzūl of these verses were revealed as the Jews destroyed the provisions set by Allah in the Torah, changed them with various ways, and discriminated between people in various ways and applied them. With the relevant verses in Sūrah al-Māʾida, all these injustices, lawlessness, and unfairness were made away and the Jews who committed them were strongly criticized. In this regard, it is seen that some commentators have devoted themselves to the reason for the verdict of the relevant verses and interpreted the characterizations in the verse as infidels, cruel, and fāsiqs as covering only the Jews who committed these acts. However, even if the information about the contents of the relevant verses shows that these verses are about the Jews, this does not mean that the scope of the verse should be limited to them. Because both the universality of the messages of the Qur'an in general and the fact that the address in the verses came in a public way do not allow these provisions to be allocated only to a certain group. In addition, according to the rules of istinbat, the fact that the reason for making a religious provision is specific does not prevent the generalization of it. When considered within the framework of the principles we have explained, it becomes clear that narrowing down the provisions of the verses by allocating them only to a certain group is not a correct approach. In this article, it is aimed to draw attention to the richness of meaning that emerges when the relevant verses are evaluated in terms of the types of indications in the fiqh method. When the verses within our subject are evaluated in terms of the types of indications, it is seen that these verses indicate that the implementation of a provision in force cannot be avoided. In the relevant verses, it's concluded that important principles and rules of law such as the realization of justice, the rule of law, equality before the law, no one's being privileged in the sight of the law, the powers of the head of state are limited, that there is no place for ijtihad where Allah's clear judgment exists. (shrink)

Columbia University Press's multivolume Prison Notebooks is the only complete critical edition of Antonio Gramsci's seminal writings in English. Based on the authoritative Italian edition of Gramsci's work, Quaderni del Carcere, this comprehensive translation presents the intellectual as he ought to be read and understood, with critical notes that clarify Gramsci's history, culture, and sources; an index of names; and a contextualization of the thinker's ideas against his earlier writings and letters. This set includes notebooks 1 through 8 with (...) all attendant notes and materials and is an indispensible resource for scholars in the humanities and social sciences. (shrink)

Background Neuroimaging and lesion studies suggested that the dorsolateral prefrontal and posterior parietal cortices mediate visual metacognitive awareness. The causal evidence provided by non-invasive brain stimulation, however, is inconsistent. -/- Objective/hypothesis Here we revisit a major figure discrimination experiment adding a new Kanizsa figure task trying to resolve whether bilateral continuous theta-burst transcranial magnetic stimulation (cTBS) over these regions affects perceptual metacognition. Specifically, we tested whether subjective visibility ratings and/or metacognitive efficiency are lower when cTBS is applied to these two (...) regions in comparison to an active control region. -/- Methods A within-subjects design including three sessions spaced by one-week intervals was implemented. In each session, every participant was administered bilateral cTBS to either prefrontal, control or parietal cortices. Two concurrent tasks were performed, a real and an illusory figure task, stabilising objective performance with use of an adaptive staircase procedure. -/- Results When performing the replicated task, cTBS was found insufficient to disrupt neither visibility ratings nor metacognitive efficiency. However, with use of Kanizsa style illusory figures, cTBS over the dorsolateral prefrontal, but not over the posterior parietal cortex, was observed to significantly diminish metacognitive efficiency. -/- Conclusion(s) Real and illusory figure tasks demonstrated different cTBS effects. A possible explanation is the involvement of the prefrontal cortex in the creation of expectations, which is necessary for efficient metacognition. Failure to replicate previous findings for the real figure task, however, cannot be said to support, conclusively, the notion that these brain regions have a causal role in metacognitive awareness. This inconsistent finding may result from certain limitations of our study, thereby suggesting the need for yet further investigation. (shrink)

Due to continual challenges in their external environment, corporations are facing an increased demand for public participation and stakeholder inclusion. As aresult, companies are seeking ways to improve communication with their stakeholders. The emergence of the Internet has provided new corporate channelsfor offering information to stakeholders. This paper suggests that the information contained in company web pages reflects strategic information about the company. In addition to offering information to the public, web pages signal which issues a company holds as strategically (...) important. The objective of this paper is to begin the process of examining how companies express their understanding of multiple stakeholder interests and their efforts to include stakeholders in their strategy documents. The theoretical premise of this paper draws from the strategic management and the stakeholder literatures. The empirical section examines the content of the web pages of two companies from the pulp and paper industry. Based on the results of meaning making analysis, we synthesize the content of the strategy documents with three dimensions: strategic actors, strategic activities, and strategic actions. (shrink)

The study provides insights on why large Finnish municipalities are engaging in sustainability reporting. The dataset consists of the sustainability disclosures of five large Finnish cities and of a set of interviews conducted with the personnel responsible for composing the sustainability reports in these cities. Preliminary findings suggest that this rising practice is again an example of a fad, arising as the public sector organizations mimic the corporate sector without anyone really pondering whether the municipalities and the public sector as (...) a whole truly need a similar practice the corporations have. We maintain that there are better ways to use a municipality’s scarce resources than imitating the corporate sustainability reporting practices through producing a sustainability report, the main task of which seems to be to exist. (shrink)

This volume explores the work and thought of Edith Stein (1891-1942). It discusses in detail, and from new perspectives, the traditional areas of her thinking, including her ideas about women/feminism, theology, and metaphysics. In addition, it introduces readers to new and/or understudied areas of her thought, including her views on history, and her social and political philosophy. The guiding thread that connects all the essays in this book is the emphasis on new approaches and novel applications of her philosophy. The (...) contributions both extend the interdisciplinary implications of Stein's thinking for our contemporary world and apply her insights to questions of theatre, public history and biographical representation, education, politics, autism, theological debates, feminism, sexuality studies and literature. The volume brings together for the first time leading scholars in five language-groups, including English, German, Italian, French and Spanish-speaking authors, thereby reflecting an international and cosmopolitan approach to Stein studies. (shrink)

Pure shape dynamics (PSD) is a novel implementation of the relational framework originally proposed by Julian Barbour and Bruno Bertotti. PSD represents a Leibnizian/Machian approach to physics in that it completely describes the dynamical evolution of a physical system without resorting to any structure external to the system itself. The chapter discusses how PSD effectively describes a de Broglie-Bohm N-body system and the conceptual benefits of such a relational description. The analysis will highlight the new directions in the quest for (...) an understanding of the nature of the wave function that are opened up by a modern relationalist elaboration on de Broglie's and Bohm's original insights. (shrink)

In the so-called digital culture, there is a constant presence of radical transformations on the cognitive and affective dimensions of the relations established among teachers and students. Upon this ubiquitous accessibility of information, the very historical and hierarchically verticalized relation between teachers and students has been increasingly questioned. Upon this situation, the authors in this article aim at stating that the revitalization of concepts developed by Paulo Freire, mainly the ones discussed in the books: ‘Pedagogy of Hope’, that sought a (...) re-encounter with ‘Pedagogy of the Oppressed’, ‘Extension or Communication’ and ‘Pedagogy of Freedom’ became essential to understanding how the relationship between teachers and students can be mutually re-signified. In these times of digital culture, we argue that the revitalization of the critical thinking proposed by Freire is able to foment a dialogical communication both in the pedagogical link shared by teachers and students and in the transformation of information into substantially and ethically experienced concepts. Such substantial and ethical experiences are the ones able to attest that the pedagogy of hope and the pedagogy of freedom are possible, provided they are constituted with the students and not for them. (shrink)

From one of the world's leading neuroscientists--a succinct, illuminating, wholly engaging investigation of the phenomenon of consciousness. In recent decades, many philosophers and cognitive scientists have declared the question of consciousness unsolvable, but Antonio Damasio is convinced that recent findings in neurobiology, psychology, and AI have given us the necessary tools to solve its mystery. Now, he not only elucidates its myriad aspects, but presents his analysis and insights in a way that is faithful to our own intuitive sense (...) of the experience of consciousness. In the 45 brief chapters of the book, he helps us understand the relation between consciousness and mind; why being conscious is not the same as either being awake or sensing; the essential role of feeling; and the biological brain and development of consciousness. He synthesizes the recent findings of various sciences with the outlook of philosophy, and, most significantly, presents his original research which has transformed our understanding of the brain and human behavior. Here is an indispensable guide to understanding consciousness, the fundamental human capacity for informing--and transforming--our experience of the world around us and our perception of our place in it. (shrink)

The paper presents a metaphysical characterization of spatiotemporal backgrounds from a realist perspective. The conceptual analysis is based on a heuristic sketch that encompasses the common formal traits of the major spacetime theories, such as Newtonian mechanics and general relativity. It is shown how this framework can be interpreted in a fully realist fashion, and what is the role of background structures in such a picture. In the end it is argued that, although backgrounds are a source of metaphysical discomfort, (...) still they make a spacetime theory easy to interpret. It is also suggested that this conclusion partially explains why the notion of background independence carries a lot of conceptual difficulties. (shrink)

Antropologia individualistica e democrazia -- Nuova antropologia. Soggetto e libertà nella democrazia di Tocqueville -- Sball-democrazia -- Simboli del potere -- Oltre la frontiera. Soggettività globale -- Ecity. Tecnica senza storia.

The paper investigates the type of realism that best suits the framework of decoherence taken at face value without postulating a plurality of worlds, or additional hidden variables, or non-unitary dynamical mechanisms. It is argued that this reading of decoherence leads to an extremely radical type of perspectival realism, especially when cosmological decoherence is considered.

Provisto de procedimientos que proceden de la filosofía y de la poesía, la filología y el psicoanálisis, la religión, el cine o la antropología, Antonio Lastra inscribe su "ecología de la cultura" en una vertiente político ...

Discussion and debate on stakeholder theory continues unabated, but not a lot of people know that it first began in Finland in the 1960s, as this report of a recent Conference there shows. Archie B. Carroll, the well‐known writer on corporate social responsibility, is Robert W. Scherer Professor of Management at the University of Georgia, Athens, GA, USA (e‐mail [email protected]); and Juha Näsi is Professor of Management at the University of Jyväskylä, Jyväskylä, Finland.

Este libro trata sobre algunos de los más importantes humanistas de los siglos xv y xvi, auténticos filósofos en el sentido moderno de la palabra, así como de la estrecha relación que mantuvieron con los distintos príncipes de Europa. Casi siempre en latín, su voz se oía en las Cortes y en los centros de decisión del continente, del que política y culturalmente formaban parte los reinos británicos. El diálogo y la relación entre príncipes y humanistas produjeron algunos de los (...) momentos más felices de la vida intelectual del Renacimiento. Los humanistas se dirigían a los gobernantes con ideas, opiniones y consejos, mientras que éstos, les hicieran caso o no, debían tener en cuenta lo que habían escuchado o leído. A fin de cuentas, a los soberanos les importaba mucho lo que podían pensar o escribir Erasmo, Moro, Maquiavelo, Vives, Dantisco o Arias Montano, tal y como a los Reyes Católicos —por ejemplo— les influyeron las ideas sobre España de Margarit o Lebrija. Bien mirado, podían ser considerados —y así lo fueron— como los continuadores de los clásicos griegos y latinos. (shrink)

_Highlights and critically assesses the work of contemporary Italian political philosophers._.

Discussion and debate on stakeholder theory continues unabated, but not a lot of people know that it first began in Finland in the 1960s, as this report of a recent Conference there shows. Archie B. Carroll, the well‐known writer on corporate social responsibility, is Robert W. Scherer Professor of Management at the University of Georgia, Athens, GA, USA (e‐mail [email protected]); and Juha Näsi is Professor of Management at the University of Jyväskylä, Jyväskylä, Finland.

o presente ensaio traz uma breve reflexao sobre a perspectiva habermasiana de sistematlzacao do "mundo vital", examinada no quadro histórico da questao da "pós-modernidade". Esta trata da relacao, apontada por HABERMAS (03:t II), entre as esferas do "sistema" e do "mundo vital", aplicada em termos de uma teoria da sociedade que se coloca frente a ideia de uma "nova ordem mundial".