This paper demonstrates the political perspective of corporate social responsibility disclosures and, drawing on Weber’s notion of traditionalism, seeks to explain what motivates companies to make such disclosures in a traditional setting. Annual reports of 23 banking companies in Bangladesh are analysed over the period 2009–2012. This is supplemented by a review of documentary evidence on the political and social activities of corporations and reports published in national and international newspapers. We found that, in the banking companies over the period (...) of study, apparently neutral, corporate, philanthropic activities disclosed and promoted in CSR reports are inextricably linked to powerful leaders’ personal projects and the ruling party’s agendas. We have demonstrated elements of traditional societies, including personal loyalty and the public display of loyalty, the master–servant relationship, and obedience to personal rather than formal authority, provide an understanding of why banks have employed politically charged CSR disclosure strategies. The paper contributes to disclosure studies where political motivations of corporate disclosure rarely discussed. The paper extends the debate on political CSR by demonstrating that the role of family and familial values at the organisational and national levels may be much more important when it comes to CSR disclosure and activities. (shrink)

This study adapts the theory of reasoned action (Ajzen and Fishbein, 1980) to the behavior of fraudulent reporting on financial statements so as to examine the effects of moral reasoning and self-monitoring on intention to report fraudulently, using structural equation modeling. The paper seeks to investigate two of the red flags for financial statement fraud identified in Loebbecke et al.'s (1989) paper: client management displays a significant lack of moral fiber and client personnel exhibit strong personality anomalies. As expected, high (...) moral reasoners are more influenced than low moral reasoners by their own attitude towards the behavior. Contrary to prior research, low self-monitors are found to be more influenced than high self-monitors by subjective norms. Future research is recommended to investigate the counter-intuitive results for self-monitors, to consider the implications of group decision making as regards the promulgation of fraudulent financial statements, and to examine additional red flags for financial statement fraud. (shrink)

In contemporary philosophy and psychology there is an ongoing debate around the concept of theory of mind. Theory of mind concerns our ability to understand another person. The two approaches that dominate the debate are “Theory Theory” (TT) and “Simulation Theory” (ST). This paper explores the connection between theory of mind and hermeneutics. Although both speak of the nature of understanding, and the way we gain and organize our knowledge of others, certain aspects of Schleiermacher’s hermeneutics reflect a theory approach, (...) long before TT itself was developed. In contrast, Dilthey’s hermeneutics reflects a simulation approach. In contrast to both of these approaches, I propose a contextual theory, as a parallel to Gadamer’s work in hermeneutics, and as a view that offers the basis for an important critique of both TT and ST. (shrink)

One of the most important threats to today’s civilization is terrorism. Terrorism not only disturbs the law and order situations in a society but also affects the quality of lives of humans and makes them suppressed physically and emotionally and deprives them of enjoying life. The more the civilizations have advanced, the more the people are working towards exploring different mechanisms to protect the mankind from terrorism. Different techniques have been used as counterterrorism to protect the lives of individuals in (...) society and to improve the quality of life in general. Machine learning methods have been recently explored to develop techniques for counterterrorism based on artificial intelligence. Since deep learning has recently gained more popularity in machine learning domain, in this paper, these techniques are explored to understand the behavior of terrorist activities. Five different models based on deep neural network are created to understand the behavior of terrorist activities such as is the attack going to be successful or not? Or whether the attack is going to be suicide or not? Or what type of weapon is going to be used in the attack? Or what type of attack is going to be carried out? Or what region is going to be attacked? The models are implemented in single-layer neural network, five-layer DNN, and three traditional machine learning algorithms, i.e., logistic regression, SVM, and Naïve Bayes. The performance of the DNN is compared with NN and the three machine learning algorithms, and it is demonstrated that the performance in DNN is more than 95% in terms of accuracy, precision, recall, and F1-Score, while ANN and traditional machine learning algorithms have achieved a maximum of 83% accuracy. This concludes that DNN is a suitable model to be used for predicting the behavior of terrorist activities. Our experiments also demonstrate that the dataset for terrorist activities is big data; therefore, a DNN is a suitable model to process big data and understand the underlying patterns in the dataset. (shrink)

To assess the ability of the disconnected cerebral hemispheres to recognize images of the self, a split-brain patient was tested using morphed self-face images presented to one visual hemifield at a time while making “self/other” judgments. The performance of the right and left hemispheres of this patient as assessed by a signal detection method was not significantly different, though a measure of bias did reveal hemispheric differences. The right and left hemispheres of this patient independently and equally possessed the ability (...) to self-recognize, but only the right hemisphere could successfully recognize familiar others. This supports a modular concept of self-recognition and other-recognition, separately present in each cerebral hemisphere. (shrink)

Over the past several years, the study of self-related cognition has garnered increasing interest amongst psychologists and cognitive neuroscientists. Concomitantly, lesion and neuroimaging studies have demonstrated the importance of intact cortico-cortical and cortico-subcortical connections for supporting high-level cognitive functions. Commissurotomy or “split-brain” patients provide unique insights into the role of the cerebral commissures in maintaining an individual’s sense of self, as well as into the unique self-representation capabilities of each cerebral hemisphere. Here we review empirical work examining the integrity of (...) self-related processes in patients with various disconnection syndromes, focusing on studies of self-recognition, ownership, and agency. Taken together, this body of work suggests that an intact corpus callosum enabling interhemispheric transfer is necessary for some, but not all types of self-representations. (shrink)

This article analyzes the religio-ethical discussions of Muslim religious scholars, which took place in Europe specifically in the UK and the Netherlands, on organ donation. After introductory notes on fatwas (Islamic religious guidelines) relevant to biomedical ethics and the socio-political context in which discussions on organ donation took place, the article studies three specific fatwas issued in Europe whose analysis has escaped the attention of modern academic researchers. In 2000 the European Council for Fatwa and Research (ECFR) issued a fatwa (...) on organ donation. Besides this “European” fatwa, two other fatwas were issued respectively in the UK by the Muslim Law (Shariah) Council in 1995 and in the Netherlands by the Moroccan religious scholar Muṣṭafā Ben Ḥamza during a conference on “Islam and Organ Donation” held in March 2006. The three fatwas show that a great number of Muslim religious scholars permit organ donation and this holds true for donating organs to non-Muslims as well. Further, they demonstrate that transnationalism is one of the main characteristics of contemporary Islamic bioethics. In a bid to develop their own standpoints towards organ donation, Muslims living in the West rely heavily on fatwas imported from the Muslim world. (shrink)

The ethical climate in Turkey is beset by ethical problems. Bribery, environmental pollution, tax frauds, deceptive advertising, production of unsafe products, and the ethical violations that involved politicians and business professionals are just a few examples. The purpose of this study is to compare and contrast the ethical beliefs of American and Turkish consumers using the Ethical Position Questionnaire (EPQ) of Forsyth (1980), the Machiavellianism scale, and the Consumer Ethical Practices of Muncy and Vitell questionnaire (MVQ). A sample of 376 (...) subjects that consists of American consumers (n = 188) and Turkish consumers (n = 199) was used to compare the ethical beliefs and practices of the two samples. The MANOVA results for the two nationality groups found that five out of six criterion variables differed between the two groups. The implications of this study are intended to assist marketers to develop strategies that suit a particular market and lessen their risk of entry. (shrink)

Business and Marketing ethics have come to the forefront in recent years. While consumers have been surveyed regarding their perceptions of ethical business and marketing practices, research has been minimal with regard to their ethical beliefs and ideologies. In addition, no study has examined the ethical beliefs of Austrian consumers even though Austria maintains a unique status of political neutrality, nonalignment, stability, economic prosperity and geographical proximity to the East- and West-European countries. This research investigates the relationship between Machiavellianism, ethical (...) ideology and ethical beliefs of Austrian consumers. The results indicate that Austrian consumers are mostly situationists who, while rejecting moral rules, judge the ethics of a behavior by the consequences and outcomes of the situation. (shrink)

In today's global marketplace, the Philippines provide a unique example of an Asian culture with established economic ties to the West. In this study, Philippine and United States undergraduate business students responded to 13 vignettes describing questionable ethical actions in business situations. Results reveal significant differences between groups for 9 of the 13 vignettes. For 4 vignettes, Philippine participants were more disapproving of the actions, and for another 5, United States participants were more disapproving. The study suggests that cultural differences (...) continue and the implications of these differences should be considered in today's global economy. (shrink)

In this paper, I review and compare major literature on goals in argumentation scholarship, aiming to answer the question of how to take the different goals of arguers into account when analysing and evaluating public political arguments. On the basis of the review, I suggest to differentiate between the different goals along two important distinctions: first, distinguish between goals which are intrinsic to argumentation and goals which are extrinsic to it and second distinguish between goals of the act of arguing (...) and goals of argumentative interactions. Furthermore, I propose to analyse public political arguments as multi-purposive activity types and reconstruct the argumentative exchanges as a series of simultaneous discussions. This enables us to examine public political arguments from a perspective in which the intrinsic goals of argumentation are in principle instrumental for the achievement of the socio-political purposes of argumentation, and consequently, it makes our assessment of the argumentative quality of the argument also indicative of the quality of the socio-political processes to which the arguments contribute. (shrink)

Research investigating the consumer's ethical beliefs, ideologies and orientation has been limited. Additionally, despite the repeated call in the literature for cross cultural research, virtually no studies have examined the ethical beliefs and ideologies of consumers from cultures other than those in North America. This study partially fills this gap in the literature by investigating the ethical beliefs, preferred ethical ideology, and degree of Machiavellianism of consumers from Egypt and Lebanon. The results indicate that consumers in Lebanon, which has been (...) torn by civil unrest and terrorism, tend to be more Machiavellian, less idealistic, and more relativistic than their Egyptian counterparts. Additionally, the Lebanese consumers tend to be more accepting of questionable consumer practices. (shrink)

Islamic bioethics is in good health, this article argues. During the twentieth century, academic researchers had to deal with a number of difficulties including the scarcity of available Islamic sources. However, the twenty-first century witnessed significant breakthroughs in the field of Islamic bioethics. A growing number of normative works authored by Muslim religious scholars and studies conducted by academic researchers have been published. This nascent field also proved to be appealing for research-funding institutions in the Muslim world and also in (...) the West, such as the Qatar National Research Fund (QNRF) and the Netherlands Organization for Scientific Research (NWO). On the other hand, the article argues that contemporary Islamic bioethics is in need of addressing news issues and adopting new approaches for the sake of maintaining and improving this good health in the future. (shrink)

Using a sample of 21,030 US firm-year observations that represents more than 3000 individual firms over the 1998–2012 period, we investigate the relationship between Corporate Social Responsibility and investment efficiency. We provide strong and robust evidence that high CSR involvement decreases investment inefficiency and consequently increases investment efficiency. This result is consistent with our expectations that high CSR firms enjoy low information asymmetry and high stakeholder solidarity. Moreover, our findings suggest that CSR components that are directly related to firms’ primary (...) stakeholders are more relevant in reducing investment inefficiency compared with those related to secondary stakeholders. Finally, additional results show that the effect of CSR on investment efficiency is more pronounced during the subprime crisis. Taken together, our results highlight the important role that CSR plays in shaping firms’ investment behaviour and efficiency. (shrink)

This study was designed to examine the determinants of and differences between the ethical beliefs of two groups of Japanese students in religious and secular universities. Multiple regression analysis revealed that students of the Japanese religious university perceived that young, male, relativistic, and opportunistic students tended to behave less ethically than did older, female, and idealistic students. Students of the Japanese secular university perceived that male, achievement-oriented, and opportunistic students tended to behave less ethically than did female and experience-oriented students. (...) Opportunism was found to be one of the most important determinants in explaining misconduct. Multivariate analysis of variance (MANOVA) and multiple discriminant analysis (MDA) revealed that students of the Japanese secular university tended to score higher on achievement and humanism, and lower on theism and positivism than did students of the Japanese religious university. In addition, students of the Japanese secular university were somewhat more sensitive to academic dishonesty practices than were students of the Japanese religious university. (shrink)

We examine the link between a firm’s environmental and social disclosures and measures of its risk including total, systematic, and idiosyncratic risk. While we do not find any link between a firm’s E and S disclosures and its systematic risk, we find a negative and significant association between these disclosures and a firm’s total and idiosyncratic risk. These are novel findings and are consistent with the predictions of the stakeholder theory and the resource-based view of the firm suggesting that firms (...) which make extensive and objective E and S disclosures promote corporate transparency that can help them build a positive reputation and trust with their stakeholders. This in turn can help mitigate the firms' idiosyncratic/operational risk. These findings are important for all corporate stakeholders including managers, employees, and suppliers who have a significant economic interest in the survival and success of the firm. (shrink)

Emergence of purchasing as a strategic function has not only broadened the scope of purchasing, it has also changed the responsibilities of the purchasing managers by empowering them to spend large sums of money in procuring goods and services. However, this has also presented them with an array of ethical dilemmas involving questionable purchasing practices. This study proposes a framework to examine ethicality of decision making when faced with such dilemmas and presents the results of a survey conducted to assess (...) the ethical inclinations of purchasers operating in Singapore. The results give credence to the notion that ethicality of behavior is culture-specific and reconfirms the existence of ethical relativism. (shrink)

. In the wake of the February 1997 announcement that Dolly the sheep had been cloned, Muslim religious scholars together with Muslim scientists held two conferences to discuss cloning from an Islamic perspective. They were organized by two influential Islamic international religioscientific institutions: the Islamic Organization of Medical Sciences and the International Islamic Fiqh Academy. Both institutions comprise a large number of prominent religious scholars and well‐known scientists who participated in the discussions at the conferences. This article gives a comprehensive (...) analysis of these conferences, the relation between science and religion as reflected in the discussions there, and the further influence of these discussions on Muslims living in the West. Modern discussions on Islamic bioethics show that formulating an Islamic perspective on these issues is not the exclusive prerogative of religious scholars. Formulating such perspectives has become a collective process in which scientists play an essential role. Such a collective approach strengthens the religious authority of Muslim scholars and makes it more influential rather than undermining it. (shrink)

At a time when different groups in society are achieving notable gains in respect and rights, activists in mental health and proponents of mad positive approaches, such as Mad Pride, are coming up against considerable challenges. A particular issue is the commonly held view that madness is inherently disabling and cannot form the grounds for identity or culture. This paper responds to the challenge by developing two bulwarks against the tendency to assume too readily the view that madness is inherently (...) disabling: the first arises from the normative nature of disability judgements, and the second from the implications of political activism in terms of being a social subject. In the process of arguing for these two bulwarks, the paper explores the basic structure of the social model of disability in the context of debates on naturalism and normativism; the applicability of the social model to madness; and the difference between physical and mental disabilities in terms of the unintelligibility often attributed to the latter. (shrink)

Past research has examined the ethical judgments of consumers in the U.S., but few studies have investigated such attitudes in foreign-market settings. The current study compares ethical attitudes of consumers in two countries (Ireland and Lebanon) which share a cultural similarity of ongoing war and terrorism. The findings reveal that both cultures exhibit low sensitivity to ethical issues. Furthermore, the findings show that the Irish consumers are less sensitive to consumer ethical practices, less idealistic, more relativistic, and more Machiavellian than (...) Lebanese consumers. The authors recommend that other researchers need to further investigate this perplexing issue because ethics is a research topic which often discourages survey respondents to be candid. (shrink)

Central to the identity of modern medical specialities, including psychiatry, is the notion of hypostatic abstraction: doctors treat conditions or disorders, which are conceived of as “things” that people “have.” Mad activism rejects this notion and hence challenges psychiatry’s identity as a medical specialty. This article elaborates the challenge of Mad activism and develops the hypostatic abstraction as applied to medicine. For psychiatry to maintain its identity as a medical speciality while accommodating the challenge of Mad activism, it must develop (...) an additional conception of the clinical encounter. Toward elaborating this conception, this article raises two basic framing questions: For what kind of understanding of the situation should the clinical encounter aim? What is the therapeutic aim of the encounter as a whole? It proposes that the concepts of “secondary insight” and of “identity-making” can allow the clinical encounter to proceed in a way that accommodates the challenge of Mad activism. (shrink)

A vast majority of marketing theory and research has focused on relativism and idealism in order to understand ethical behavior. However, making ethical assessments that in turn influence behavior is much more complicated than it appears. One of the most important developments in contemporary philosophy has been the renewed interest in epistemic virtue. Epistemologists contend that belief is an ethical process that is susceptible to the intellectual virtue or vice of one’s own life and personal experiences. Open-mindedness, curiosity, careful thinking, (...) creativity, and intellectual courage are the foundations of epistemic virtues. Closed-mindedness, intellectual overconfidence, unimaginativeness, intellectual conformity, and wishful thinking are among epistemic vices. The purpose of this investigation is to introduce epistemology to marketing ethics by linking it to personal moral philosophies (idealism and relativism) and optimism to explain various ethically challenging organizational behaviors. The items of epistemology were developed and pretested by the lead author of this study. Structural equations (LISREL) analyses found that epistemic virtues and vices are better predictors of ethical behavior than were personal moral philosophies (idealism and relativism), and their influence on mild and severe levels of unethical behaviors was enhanced by the moderator variable, optimism. Implications are designed to develop suggestions for improving ethical behavior in the workplace. (shrink)

In this paper I shed light on the multi-purposive nature of debates in the European Parliament. As a case in point, I examine a debate on immigration in the wake of a migratory crisis in the Italian island of Lampedusa in early 2011. I analyze the points of view argued for by MEPs, aiming at identifying the different institutional goals that are typically pursued and characterizing the ways in which these goals shape the argumentative exchanges. The link between the multiple (...) goals communicators have and the discourse choices they make can be assumed on the basis of previous research. In line with the pragma-dialectical view of argumentative discourse taking place in the context of more or less institutionalized argumentative activity types, institutional goals are understood as those goals that can be attributed to arguers on the basis of the type of activity in which they are engaged. In identifying the institutional goals, I follow Craig and consider not only goals which are intentional, formal, and directly responsible for a certain discourse choice, but also goals which are functional, strategic, and only indirectly responsible for discourse choices. The analysis shows that the MEPs pursued three kinds of goals: goals that are 1) assigned to them by the occasion of the debate; 2) related to the powers of Parliament; and 3) associated with the different identities they assume in Parliament. While the pursuit of the occasion-related and powers-related goals gave rise to multiple simultaneous discussions, the pursuit of the identity-related goals guided the MEPs’ choices and formulations in these discussions. (shrink)

Abstract. In January 1985, about 80 Muslim religious scholars and biomedical scientists gathered in a symposium held in Kuwait to discuss the broad question “When does human life begin?” This article argues that this symposium is one of the milestones in the field of contemporary Islamic bioethics and independent legal reasoning (Ijtihād). The proceedings of the symposium, however, escaped the attention of academic researchers. This article is meant to fill in this research lacuna by analyzing the proceedings of this symposium, (...) the relevant subsequent developments, and finally the interplay of Islam and the West as a significant dimension in these discussions. (shrink)

We show that the U.S. anti-discriminatory laws prohibiting discrimination in the workplace based on sexual orientation and gender identity identities) spur innovation, which ultimately leads to higher firm performance. We use the Human Rights Campaign’s Corporate Equality Index of 398 U.S. firms between 2011 and 2014, and find a significantly positive relationship between CEI and firm innovation. We also find that an interacting effect of CEI and firm innovation leads to higher firm performance. We use our understanding of Rawls’ Theory (...) of Justice and stakeholder theory to show that firms with workplace diversity policies are likely to be more innovative and perform better than those without such policies. Our results are robust to endogeneity, reverse causality and simultaneity issues. Our results will trigger debate in similar markets around the globe on the economic benefits of LGBT workplace diversity policies for firms. (shrink)

During the 1990s, biomedical scientists and Muslim religious scholars collaborated to construe Islamic responses for the ethical questions raised by the AIDS pandemic. This is the first of a two-part study examining this collective legal reasoning (ijtihād jamā‘ī). The main thesis is that the role of the biomedical scientists is not limited to presenting scientific information. They engaged in the human rights discourse pertinent to people living with HIV/AIDS, gave an account of the preventive strategy adopted by the World Health (...) Organization, and offered an (Islamic) virtue-based preventive model. Finally, these scientists tried to draft a number of Islamic legal rulings (aḥkām), usually seen in Islamic jurisprudence as the exclusive business of Muslim religious scholars. This multilayered role played by the scientists reflects intriguing developments in the Islamic religio-ethical discourse in general and in the field of Islamic jurisprudence in particular. (shrink)

This paper aims at creating an adequate theoretical basis for a systematic integration of institutional insights into the pragma-dialectical analysis of argumentative exchanges that occur in institutionalised contexts. The argumentative practice of Prime Minister’s Question Time in the British House of Commons is examined, as a case in point, in order to illustrate how the knowledge of the characteristics of an institution, its rules and conventions can be integrated into the pragma-dialectical analysis. The paper highlights the role that theoretical concepts (...) and tools such as strategic manoeuvring, argumentative activity types and dialectical profiles play in this integration. (shrink)

The enlarging domain of psychiatric intervention is frequently associated with the undue medicalization of unusual experiences. In such a climate, it becomes of utmost importance to carefully choose appropriate candidates for the psychiatric gaze. This suggests a need to draw a distinction between religious experiences (with psychotic form) and pathological psychotic experiences. As Jackson and Fulford (1997) maintain, “spiritual experiences, whether welcome or unwelcome, and whether or not they are psychotic in form, have nothing (directly) to do with medicine. It (...) would be quite wrong, then, to “treat” spiritual psychotic experiences with neuroleptic drugs, just as it is quite wrong to “treat” political .. (shrink)

In today’s ‘networked’ public sphere, arguers are faced with countless controversies roaming out there. Knowing what is at stake at any point in time, and keeping under control the contribution one’s arguments make to the different interrelated issues requires careful craft Keeping in touch with Pragma-Dialectics. In honor of Frans H. van Eemeren. John Benjamins, Amsterdam, 2011). In this paper, I explore the difficulty of determining what is at stake at any moment of the argumentative situation and explore the challenge (...) that that creates for examining the strategic shape of arguments. I argue that a meaningful examination of networked argumentative encounters requires that the boundaries of an encounter remain ‘fluid. In dealing with the fluid boundaries, I suggest to identify “argumentative associates” and “standing standpoints”. (shrink)

In this article, we elicit both individuals’ and couples’ preferences assuming prospect theory (PT) as a general theoretical framework for decision under risk. Our experimental method, based on certainty equivalents, allows to infer measurements of utility and probability weighting at the individual level and at the couple level. Our main results are twofold. First, risk attitude for couples is compatible with PT and incorporates deviations from expected utility similar to those found in individual decision making. Second, couples’ attitudes towards risk (...) are found to be consistent with a mix of individual attitudes, women being more influent on couples’ preferences at low probability levels. (shrink)

Les études de Michel de Certeau sur la mystique ont débouché sur une réflexion sur la pratique de l’histoire et le statut de l’historien. Cette réflexion a mené, à son tour, vers des interrogations d’ordre épistémologique sur l’articulation de la pensée et de l’action. Elle est élaborée par de Certeau et mise dans la perspective d’une approche anthropologique du quotidien. Il n’hésite pas à parler «des histoires du quotidien» , de tout ce qu’il y a d’ordinaire dans l’action humaine. Son (...) entreprise n’est pas la quête du sens, mais l’examen attentif de ce qui se fait et se défait dans les pratiques quotidiennes. Les mots employés désignent souvent des formes de résistance face au pouvoir impérieux de l’ordre social: braconnage, tactique, ruse, perruque, etc. Ces arts de faire «tacticiens» renvoient à une poétique de l’agir articulée sur les pratiques sociales. (shrink)

Recently there is an increasing technological development in intelligent tutoring systems. This field has become interesting to many researchers. In this paper, we present an intelligent tutoring system for teaching information security. This intelligent tutoring systems target the students enrolled in Advanced Topics in Information Security in the faculty of Engineering and Information Technology at Al-Azhar University in Gaza. Through which the student will be able to study the course and solve related problems. An evaluation of the intelligent tutoring systems (...) was carried out and the results were promising. (shrink)

The purpose of this paper is to investigate the nature of rhetoric and rhetorical strategies that are implicit in the standalone sustainability reporting of the top 24 companies of the Fortune 500 Global. We adopt Bormann’s :396–407, 1972) SCT framework to study the rhetorical situation and how corporate sustainability reporting messages can be communicated to the audience. The SCT concepts in the sustainability reporting’s communication are subject to different types of legitimacy strategies that are used by corporations as a validity (...) and legitimacy claim in the reports. A content analysis has been conducted and structural coding schemes have been developed based on the literature. The schemes are applied to the SCT model which recognizes the symbolic convergent processes of fantasy among communicators in a Society. The study reveals that most of the sample companies communicate fantasy type and rhetorical vision in their corporate sustainability reporting. However, the disclosure or messages are different across locations and other taxonomies of the SCT framework. This study contributes to the current CSR literature about how symbolic or fantasy understandings can be interpreted by the users. It also discusses the persuasion styles that are adopted by the companies for communication purposes. This study is the theoretical extension of the SCT. Researchers may be interested in further investigating other online communication paths, such as human rights reports and director’s reports. (shrink)

Medical futility is often defined as providing inappropriate treatments that will not improve disease prognosis, alleviate physiological symptoms, or prolong survival. This understanding of medical futility is problematic because it rests on the final outcomes of procedures that are narrow and medically defined. In this article, Walker's `expressivecollaborative' model of morality is used to examine how certain critical care interventions that are considered futile actually have broader social functions surrounding death and dying. By examining cardiopulmonary resuscitation and life-sustaining intensive care (...) measures as moral practices, we show how so-called futile interventions offer ritualistic benefit to patients, families, and health care providers, helping to facilitate the process of dying. This work offers a new perspective on the ethical debate concerning medical futility and provides a means to explore how the social value of treatments may be as important in determining futility as medical scientific criteria. (shrink)

In this article, we extend the streams of research on the capital structure of socially responsible firms by investigating the impact of corporate social responsibility on firm debt maturity. Using a large sample of US firms, we provide evidence that high CSR firms significantly reduce their debt maturity. In particular, our results suggest that diversity and community are the dimensions that matter the most in explaining debt maturity. In additional analyses that use a seemingly unrelated regression approach, our results show (...) that CSR decreases the extent to which investments are financed with long-term debt and increases the extent to which investments are financed with short-term debt and shareholders’ equity. Overall, these findings support the view that high CSR firms use debt maturity to manage CSR overinvestment problems and to signal their high quality and their access to the debt market. (shrink)

Risk attitude is known to be a key determinant of various economic and financial choices. Behavioral studies that aim to evaluate the role of risk attitudes in contexts of this type, therefore, require tools for measuring individual risk tolerance. Recent developments in decision theory provide such tools. However, the methods available can be time consuming. As a result, some practitioners might have an incentive to prefer “fast and frugal” methods to clean but more costly methods. In this article, we focus (...) on a tractable procedure initially proposed by Holt and Laury (2002) to elicit risk attitude. We generalize this method to measure utility and risk aversion as follows. First, we allow measurement of probabilistic risk attitude through violations of expected utility due to probability weighting. Second, we use the outcome scale rather than the probability scale in the menu of choices. Third, we compare sure payoffs with lotteries instead of comparing non-degenerate lotteries. A within-subject experimental study illustrates the gains in tractability and bias minimization that can result from such an extension. (shrink)

We continue the analysis of foundations of positive model theory as introduced by Ben Yaacov and Poizat. The objects of this analysis are $h$-inductive theories and their models, especially the “positively” existentially closed ones. We analyze topological properties of spaces of types, introduce forms of quantifier elimination, and characterize minimal completions of arbitrary $h$-inductive theories. The main technical tools consist of various forms of amalgamations in special classes of structures.