Corporate social responsibility (CSR) is a dramatically expanding area of activity for managers and academics. Consumer demand for responsibly produced and fair trade goods is swelling, resulting in increased demands for CSR activity and information. Assets under professional management and invested with a social responsibility focus have also grown dramatically over the last 10 years. Investors choosing social responsibility investment strategies require access to information not provided through traditional financial statements and analyses. At the same time, a group of mainstream (...) institutional investors has encouraged a movement to incorporate environmental, social, and governance information into equity analysis, and multi-stakeholder groups have supported enhanced business reporting on these issues. The majority of research in this area has been performed on European and Australian firms. We expand on this literature by exploring the CSR disclosure practices of a size- and industry-stratified sample of 50 publicly traded U.S. firms, performing a content analysis on the complete identifiable public information portfolio provided by these firms during 2004. CSR activity was disclosed by most firms in the sample, and was included in nearly half of public disclosures made during that year by the sample firms. Areas of particular emphasis are community matters, health and safety, diversity and human resources (HR) matters, and environmental programs. The primary venues of disclosure are mass media releases such as corporate websites and press releases, followed closely by disclosures contained in mandatory filings. Consistent with prior research, we identify industry effects in terms of content, emphasis, and reporting format choices. Unlike prior research, we can offer only mixed evidence on the existence of a size effect. The disclosure frequency and emphasis is significantly different for the largest one-fifth of the firms, but no identifiable trends are present within the rest of the sample. There are, however, identifiable size effects with respect to reporting format choice. Use of websites is positively related to firm size, while the use of mandatory filings is negatively related to firm size. Finally, and also consistent with prior literature, we document a generally self-laudatory tone in the content of CSR disclosures for the sample firms. (shrink)

The ability to generate diverse ideas is valuable in solving creative problems ; yet, however advantageous, this ability is insufficient to solve the problem alone and requires the ability to logically deduce an assessment of correctness of each solution. Positive schizotypy may help isolate the aspects of divergent thinking prevalent in insight problem solving. Participants were presented with a measure of schizotypy, divergent and convergent thinking tasks, insight problems, and non-insight problems. We found no evidence for a relationship between schizotypy (...) and insight problem solving. Relationships between divergent thinking and insight problem solving were also surprisingly weak; however, measures of convergent thinking had a stronger relationship with problem solving. These results suggest that convergent thinking is more important than divergent thinking in problem solving. (shrink)

The quality of corporate disclosures has drawn increasing levels of criticism from Congress and the SEC. A subject of particularly intense scrutiny and action is the Management’s Discussion and Analysis (MD&A). This narrative, intended to provide an inside perspective on the reported results of the firm, is particularly important when attempting to evaluate the investment prospects of the marginal or poorly performing firm. However, managers may restrict the information content of the disclosure, raising potential concerns about ethical behavior. In this (...) study, we employ a proprietary instrument to measure the quality of MD&A disclosures for a sample of firms entering financial distress. We evaluate the disclosure behavior of these firms in an effort to determine whether changes in the disclosure appear to be motivated primarily by economic or ethical concerns. We find, on average, that firms increase disclosure quality in the year of initial distress. However, sustained increases in disclosure quality are limited to firms that subsequently recover from the distress. The results suggest that observed changes in disclosure are driven primarily by economic considerations, rather than ethical ones, especially in good economic times. (shrink)

Background: The Declaration of Helsinki, the World Medical Association’s statement of ethical guidelines regarding medical research, is published in the three official languages of the WMA: English, French and Spanish.Methods: A detailed comparison of the three official language versions was carried out to determine ways in which they differed and ways in which the wording of the three versions might illuminate the interpretation of the document.Results: There were many minor linguistic differences between the three versions. However, in paragraphs 1, 6, (...) 29, 30 and in the note of clarification to paragraph 29, there were differences that could be considered potentially significant in their ethical relevance.Interpretation: Given the global status of the Declaration of Helsinki and the fact that it is translated from its official versions into many other languages for application to the ethical conduct of research, the differences identified are of concern. It would be best if such differences could be eliminated but, at the very least, a commentary to explain any differences that are unavoidable on the basis of language or culture should accompany the Declaration of Helsinki. This evidence further strengthens the case for international surveillance of medical research ethics as has been proposed by the WMA. (shrink)

Access to a deep pool of talent is essential to the success of every professional services firm. The supply of that talent is contingent upon the available rewards for the exercise of that talent, and both the existence of the potential rewards and the beliefs that individuals hold about the existence of the rewards affect the decision to remain in the field. One structural factor that may affect the judgment about whether to remain in a profession concerns promotions based on (...) the gender of the employee. In this study, we examine the “glass ceiling” within the context of the accounting profession. While advances have been made within the accounting profession to address the glass ceiling, the continued existence—and perceptions about the continued existence—of the issue exert adverse effects upon the available talent pool and may create long-term problems for the profession. In this study, we investigate glass ceiling perceptions among a large sample of female accounting professionals employed in accounting; the sample includes both public accountants, and those employed in industry accounting. Our study yields the finding of beliefs in bias-driven effects, structural effects, and cultural effects among these accounting professionals. Glass ceiling perceptions are also influenced by several demographic factors. Furthermore, accounting professionals employed by industry are more likely to report a glass ceiling within their firms than accounting professionals employed by public accounting firms. The findings are of interest to researchers who explore gender-related issues in professional service firms such as the field of accounting, and to senior members of practice who are tasked with ensuring the integrity and quality of the talent pool and the equitable distribution of rewards to employees. (shrink)

Insight has been investigated under the assumption that participants solve insight problems with insight processes and/or experiences. A recent trend has involved presenting participants with the solution and analysing the resultant experience as if insight has taken place. We examined self-reports of the aha experience, a defining aspect of insight, before and after feedback, along with additional affective components of insight (e.g., pleasure, surprise, impasse). Classic insight problems, compound remote associates, and non-insight problems were randomly interleaved and presented to participants. (...) Solution feedback increased ratings of aha experience in both insight and non-insight problems, with this result being driven by responses to solutions that were initially incorrectly generated. Ratings of aha for correctly generated solutions decreased after the correct solution was presented. These findings have implications for insight research paradigms as well as informing teaching methods. (shrink)

Tomasello et al. provide a new account of cultural uniqueness, one that hinges on a uniquely human motivation to share intentionality with others. We favor an alternative to this motivational account – one that relies on a modular explanation of the primate intention-reading system. We discuss this view in light of recent comparative experiments using competitive intention-reading tasks.

For those to whom John Bowring's name means anything, the most likely association with it is the complex and question-begging term ‘Benthamite’. Contemporaries certainly used the term, particularly when they wanted to suggest that his actions were narrowly ideological or theoretical. But to some of Bowring's contemporaries another association served hostile intent almost as well: his Unitarianism.

The ethical culture of any organization is not simply a reflection of its mission statement or even its code of conduct. Rather, the real ethics of institutions are often embedded in their reward systems. We suggest how ethics professors can lead students to develop a greater understanding of rewards by providing a review of various forms of organizational rewards. We also offer insights into how professors can compare reward systems in their classes. We conclude by addressing a number of pedagogical (...) approaches that are useful in equipping ethics students with awareness and understanding of reward systems’ power and influence on employee attitudes and behaviors surrounding ethical decision making. (shrink)

1 Evidence-based policy requires researchers to provide the answers to ecological questions that are of interest to policy makers. To find out what those questions are in the UK, representatives from 28 organizations involved in policy, together with scientists from 10 academic institutions, were asked to generate a list of questions from their organizations. 2 During a 2-day workshop the initial list of 1003 questions generated from consulting at least 654 policy makers and academics was used as a basis for (...) generating a short list of 100 questions of significant policy relevance. Short-listing was decided on the basis of the preferences of the representatives from the policy-led organizations. 3 The areas covered included most major issues of environmental concern in the UK, including agriculture, marine fisheries, climate change, ecosystem function and land management. 4 The most striking outcome was the preference for general questions rather than narrow ones. The reason is that policy is driven by broad issues rather than specific ones. In contrast, scientists are frequently best equipped to answer specific questions. This means that it may be necessary to extract the underpinning specific question before researchers can proceed. 5 Synthesis and applications. Greater communication between policy makers and scientists is required in order to ensure that applied ecologists are dealing with issues in a way that can feed into policy. It is particularly important that applied ecologists emphasize the generic value of their work wherever possible. (shrink)

Strong evidence shows that exposure and engagement with the natural world not only improve human wellbeing but can also help promote environmentally friendly behaviors. Human-nature relationships are at the heart of global agendas promoted by international organizations including the World Health Organization’s “One Health” and the United Nations “Ocean Decade.” These agendas demand collaborative multisector interdisciplinary efforts at local, national, and global levels. However, while global agendas highlight global goals for a sustainable world, developing science that directly addresses these agendas (...) from design through to delivery and outputs does not come without its challenges. In this article, we present the outcomes of international meetings between researchers, stakeholders, and policymakers from the United Kingdom and Brazil. We propose a model for interdisciplinary work under such global agendas, particularly the interface between One Health and the UN Ocean Decade and identify three priority research areas closely linked to each other: human-nature connection, conservation-human behavior, and implementation strategies. We also discuss a number of recommendations for moving forward. (shrink)

This book grew out of a graduate student paper [261] in which I set down some criticisms of J. R. Lucas' attempt to refute mechanism by means of G6del's theorem. I had made several such abortive attempts myself and had become familiar with their pitfalls, and especially with the double edged nature of incompleteness arguments. My original idea was to model the refutation of mechanism on the almost universally accepted G6delian refutation of Hilbert's formalism, but I kept getting stuck on (...) questions of mathematical philosophy which I found myself having to beg. A thorough study of the foundational works of Hilbert and Bernays finally convinced me that I had all too naively and uncritically bought this refutation of formalism. I did indeed discover points of surprisingly close contact between formalism and mechanism, but also that it was possible to under mine certain strong arguments against these positions precisely by invok ing G6del's and related work. I also began to realize that the Church Turing thesis itself is the principal bastion protecting mechanism, and that G6del's work was perhaps the best thing that ever happened to both mechanism and formalism. I pushed these lines of argument in my dis sertation with the patient help of my readers, Raymond Nelson and Howard Stein. I would especially like to thank the latter for many valuable criticisms of my dissertation as well as some helpful suggestions for reor ganizing it in the direction of the present book. (shrink)

Howard R. Jarrell International Meditation Bibliography 1950-1982. ATLA Bibliography Series No. 12, The Scarecrow Press, Inc., Metuchen, NJ 1985. Distributed by Bailey Bros & Swinfen Ltd, Folkestone. x + 432pp. £35.40.

K. R. Norman: Collected Papers. Four volumes. Pali Text Society, Oxford: Vol.I, 1990, xvi, 271 pp.; Vol.II, 1991, xvi, 276 pp.; Vol.III, 1992, xvi, 292 pp.; Vol.IV, 1993, xvi, 288 pp. £17.25 each.

Introduction: A general trend in the psychological literature suggests that guilt contributes to morality more than shame does. Unlike shame-prone individuals, guilt-prone individuals internalize the causality of negative events, attribute responsibility in the first person, and engage in responsible behavior. However, it is not known how guilt- and shame-proneness interact with the attribution of responsibility to others. -/- Methods: In two Web-based experiments, participants reported their attributions of moral culpability (i.e., responsibility, causality, punishment and decision-making) about morally ambiguous acts of (...) killing in different conditions. In Study 1 the vignettes were presented in the 1st person, while in Study 2 in the 3rd person. To test proneness to guilt and shame, we utilized the GASP scale, which differentiates between the affective and behavioral components of each emotion. Statistical analyses were performed in Matlab and R. -/- Results: We found that guilt- and shame-proneness were associated with the severity of attributions in both the first and the third person, but the effect was strong only in the guilt case (both subtypes) and shame-affect case, and not in the shame-behavior case. We call this the Moralizing Effect. -/- Discussion: We wonder whether our finding that guilt-prone people tend to attribute a higher degree of culpability to others is really consistent with the view that guilt motivates people to choose the “moral paths in life”. This echoes views about the harmful aspects of guilt, which have been expressed historically in philosophy, for example, by Friedrich Nietzsche. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Argument ofthe Natural History Mark Webb In the NaturalHistoryofReligion Hume claims there are two principal questions concerning religion: one "concerning its foundation in reason," and the other "concerning its origin in human nature." He forthrightly states that his concern here is to determine "[w]hat those principles are, which give rise to the original belief, and what those accidents and causes are, which direct its operation."1 That is (...) to say, his express intentis, via an empirically based study, to determine and elucidate the causal or natural origin of religion—its beliefs and practices. These are among his first remarks. Consider now his very last remarks: The whole is a riddle, an aenigma, an inexplicable mystery. Doubt, uncertainty, suspence of judgment appear the only result ofour most accurate scrutiny, concerning this subject. But such is the frailty of human reason, and such the irresistible contagion of opinion, that even this deliberate doubt could scarcely be upheld; did we not enlarge our view, and opposing one species ofsuperstition to another, set them a quarrelling; while we ourselves, during their fury and contention, happily make our escape, into the calm, though obscure, regions ofphilosophy. (NHR 4:363) These last remarks should strike one as enigmatic: for, given that his purported aim is to offer a naturalistic account ofwhy humans hold religious beliefs, it is strange that he should be content to end in mystery—particularly sosince theworkitselfonersaplausible account ofsuch origins. Still, even ifHume should have felt the project to have failed, what does that have to do with "suspense of judgment," "quarrelling superstitions," and especially his "happy escape"? But of course he is up to much more in the Natural History than he lets on. Indeed,he offersnotonly acausal accountofreligiousbeliefbutamoral critique ofitas well. Why shouldhe doboth in the same work? I suggest that the causal account and the moral critique are intimately connected; and that the work is first and foremost a moral critique intended to sever allegiance to "traditional religion"—traditional theism in general, and Christianityin particular. One aim ofthis paper Volume XVII Number 2 141 MARKWEBB is to offer a unified reading of the Natural History, while the other is to assess the cogency ofHume's project on this reading. To this end we should first situate the Natural History among Hume's other works. It follows the firstEnquiry which addresses inter alia the credibility of "revealed" religion (particularly section 10, "Of Miracles"), and the second Enquiry which advances a naturalistically based morality. It was completed about the time he began the Dialogues, the main contention ofwhich is that natural theology offers minimal if any support for most traditional religious claims. In the Natural History, then, it is reasonable to suppose he is assuming the cogency of his claims against revealed religion, the viability of a naturalistically based morality, and the utter inability of natural theology to ground either traditional religious tenets or morality. The Dialogues in particular illuminate Hume's thought: after concluding that a posteriori arguments offer absolutely no grounds for ascribing the traditional moral attributes to the Deity, Philo goes on to counter Cleanthes' claim—that "[r]eligion, however corrupted, is still better than noreligion atall"2—bycontendingthattraditional religion simply is unessential andeven harmful to the needs ofsociety. Hume advances his causal account because he believes both that traditional religion lacks any basis in reason, and that recourse to a supernatural origin is untenable. And it will become evident in the course of this paper that the Natural History is most accurately understood against the backdrop of his moral theory as expounded in the second Enquiry—indeed the former is an exercise in applied ethics. The Strategy ofthe Natural History The sceptical tone ofmany ofits passages should strike one as out of place. For the scepticism is directed not towards providing a causal account of the origin ofreligious beliefs and practices (the purported aim), but rather towards their plausibility. Yet one might well expect such passages if Hume is assuming that religion has no tenable basis in reason nor for its revelational claims, and that he intends the work to be more than merely a natural history—as indeed he does. Speaking of polytheism and the... (shrink)

Buddhist Literature. Yesterday and Today. G. R. Sain. Concorde Press, Delhi 1992. vii, 232 pp. Rs. 300.

Studies in Pali and Buddhism. Edited by A. K. Narain. B. R. Publishing Corporation, Delhi 1979. xxxii-422pp. Rs. 180.

Discusses the work of G.I. Gurdjieff and his establishment of the Institute for the Harmonious Development of man, and examines the contributions of Gurdjieff's two major disciples, P.D. Ouspensky and A.R. Orage.

Despite the importance of knowing the cognitive capabilities of children with neurodevelopmental conditions, less than one-third of children with cerebral palsy participate in standardized assessments. Globally, approximately 50% of people with cerebral palsy have an intellectual disability and there is significant risk for domain-specific cognitive impairments for the majority of people with cerebral palsy. However, standardized cognitive assessment tools are not accessible to many children with cerebral palsy, as they require manual manipulation of objects, verbal response and/or speeded response. As (...) such, standardised assessment may result in an underestimation of abilities for children with significant motor and/or speech impairment. The overall aim of the project is to examine and compare the psychometric properties of standardised cognitive assessment tools that have been accommodated for use with either a switch device or eye-gaze control technologies, with the specific aims to: Examine the psychometric properties of accommodated assessment tools by comparing the performance of typically developing children on six cognitive assessment tools administered via standardised versus accommodated administration; Describe and compare the performance and user experience of children with cerebral palsy on six accommodated cognitive assessments administered via switch or eye-gaze control technologies. Secondary aims are to: Describe the completion rates and time to complete assessments of participants in each group; Within the group with cerebral palsy, examine the effects of condition-specific characteristics and demographics on participation. This protocol paper describes a two-phase validation and acceptability study that utilizes a mixed-model design. This study will collect concurrent data from 80 typically developing children and 40 children with cerebral palsy, who use switch or eye-gaze control technology as alternate access communication methods. The set of instruments will measure receptive vocabulary, fluid reasoning, sustained attention, vision perception, visuospatial working memory and executive functions. Data analyses will be conducted using SPSS v. 25 and R v 4.1.0. SPSS Sample Power 3 was used for power computation and allows for a 10% drop out rate. Quantitative descriptive statistics, measurement agreement data plotting, bivariate and multiple regressions analysis will be conducted using appropriate methods. (shrink)

Buddhist Studies in Honour of I. B. Horner. Eds. L. Cousins, A. Kunst and K. R. Norman, D. Reidel, Dordrecht and Boston. 239 pp.