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)

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)

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)

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.

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)

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.

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)

"Williams's masterful translation satisfies (at last!) a long-standing need. There are lots of good translations of Augustine's great work, but until now we have been forced to choose between those that strive to replicate in English something of the majesty and beauty of Augustine's Latin style and those that opt instead to convey the careful precision of his philosophical terminology and argumentation. Finally, Williams has succeeded in capturing both sides of Augustine's mind in a richly evocative, impeccably reliable, elegantly readable (...) presentation of one of the most impressive achievements in Western thought--Augustine's Confessions." --Scott MacDonald, Professor of Philosophy and Norma K. Regan Professor in Christian Studies, Cornell University. (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)

The book offers an introduction to the moral concepts and value of health care. It is written by a moral philosopher, a doctor and a nurse and contains questions, cases and exercises which are suitable for medical, nursing and all students and commentators on health care. Moral dilemmas include consent, confidentiality, the giving or withholding of information, and the economics of health care. The issues of artificial reproduction, terminal care and the research and testing of drugs are addressed.

In lieu of an abstract, here is a brief excerpt of the content:Imitation, Mirror Neurons, and Mimetic Desire:Convergence Between the Mimetic Theory of René Girard and Empirical Research on ImitationScott R. GarrelsIntroductionUntil recently, the pervasive and primordial role of imitation in human life was either largely ignored or misunderstood by empirical researchers. This is no longer the case. It is now clear that investigations on human imitation are among the most profound and revolutionary areas of research contributing to the future (...) of a more unified and coherent understanding of the cognitive and social sciences. This ever-growing body of research has profound implications for a better understanding of the development and structure of human psychosocial functioning as well as cultural evolution, yet current applications lack insight into two essential aspects of human imitation: (1) its elemental role in generating uniquely human forms of relational competition, rivalry, and violence; and (2) the historical and anthropological role of religious /cultural beliefs and practices in transforming the effects of human imitation into viable and sustainable communities. Rene Girard's Mimetic Theory offers empirical researchers an already elaborated explanatory model that illuminates the way in which imitation is foundational to these universal human phenomena. Yet astonishingly, there have been no substantial studies concerning the critical question of human imitation that have applied and synthesized recent empirical research with the mimetic theory of human motivation and religious and cultural evolution.The initiation of such a detailed and comparative analysis is essential to understanding not only the historical relationship between culture and religion (and ultimately the evolution of the human species) but perhaps more importantly the pressing and complex relationship between violence, religion, and contemporary society. The mimetic theory of religion helps bring to light the mechanisms of social mimesis that produce the self-other distortions characteristic of behaviors ranging from primitive sacrificial rituals to the abhorred [End Page 47] atrocities of recent history; yet it also fundamentally elucidates the creative and historical role of the religious and cultural insights and practices based on human mimetic dynamics that continue to be indispensable in fostering alternative, nonviolent forms of progress and social cooperation in our contemporary world.The purpose of this article, then, is to advance the interdisciplinary dialogue first embarked on by Jean-Michel Oughourlian (1982), and continued in more detail by Eugene Webb (1993), concerning the convergence between empirical research on imitation and René Girard's theory of psychological mimesis. Psychological mimesis1 is the tendency of human beings to imitate the gestures, behaviors, intentions, and desires of other persons; it is the very cornerstone upon which the entire work of Girard is constructed. From this foundation, Girard has made a number of bold claims about human nature and the resulting origin and structure of human culture and religion. Girard's work is immense in scope and has far reaching implications across such diverse disciplines as anthropology, primitive religion, psychology, literary analysis, theology, and philosophy. Any theory attempting to cover this much ground will undoubtedly draw an enormous amount of criticism, and Girard's work has been no exception. Regardless of this, "Girard's hypotheses about the pragmatics of imitative interaction, and more specifically, about the influence of imitation on motivation, represent a unique and significant contribution that merits a careful examination" (Livingston 1992, xvi).The ability of mimetic theory to effectively address the various disciplines it claims to interpret will depend significantly upon its capacity to clarify and validate the primordial role of mimesis in psychosocial development and functioning. Webb (1993) has emphasized that while Girard's work has many broader anthropological and historical implications, the most essential aspect of his theory is that of psychological mimesis. On this point Webb concluded:Thus there is good reason to think not only that [psychological mimesis] deserves a careful hearing but also that it should prove widely useful for psychologists in providing an explanatory framework for the sorts of systematic relationship that many are currently investigating.(213)While Paisley Livingston (1992) has attempted a systematic presentation of Girard's ideas on mimesis, to my knowledge the "careful hearing" that Webb called for has not taken place through an engagement with the empirical sciences. This is remarkable when one considers the enormous output of imitation research... (shrink)

First published in 2000. Routledge is an imprint of Taylor & Francis, an informa company.

Aristotle's four causes frame Webb's question. Comprehension requires specification of trigger, function, mechanism, and representation. Robots are real models of function. Physical, biological, and epigenetic constraints delimit the hypothesis space for candidate mechanisms. Robots constitute a simplified system more susceptible to formal representation than the target system. They thus constitute an important tool in a constructivist development of scientific knowledge.

A slight modification of Webb's diagrammatic representation of the dimensions for describing models is proposed which extends it to cover a range of theoretical models as well as material models. It is also argued that beyond a certain level robotic simulations could offer a number of real advantages over computer simulations of organisms interacting with their environment.

We emphasize the feature of Webb's presentation that bears most directly on contemporary research with real animals. Many neuroscience modelers erroneously conclude that a model that performs like an animal must have achieved this goal through processes analogous with those used by the animal. A simulation failure justifies rejecting a model, but success does not justify acceptance. However, an important benefit of models, successful or otherwise, is to stimulate new research.

First published in 2000. Routledge is an imprint of Taylor & Francis, an informa company.

First published in 1966, this book was written to serve as an introductory textbook in the philosophy of education, focusing on ethics and social philosophy. It presents a distinctive point of view both about education and ethical theory and arrived at a time when education was a matter of great public concern. It looks at questions such as 'What do we actually mean by education?' and provides a proper ethical foundation for education in a democratic society. The book will appeal (...) to both teachers and students of philosophy as well as education. (shrink)

First published in 2000. Routledge is an imprint of Taylor & Francis, an informa company.