Annual reports are an important element in the genre of corporate public discourse. The reporting practices mandated by the Securities and Exchange Commission for all publicly traded corporations are intended to render the annual reports a legitimate and trustworthy medium through which management communicates information related to the financial performance of the firm. The following discussion represents an inaugural attempt to investigate the ethical characteristics of the discourse found in corporate annual reports using Habermas' principles of communicative action. In preparing (...) the Management's Discussion and Analysis (MD&A) portion of the report, managers are charged with providing narrative information for investors and other interested third parties relevant to assessing the firm's financial condition. Previous rhetorical studies of the narrative portions of annual reports argue that they serve as means for both legitimate and distorted communication. We investigate this communication medium through the lens of Habermas' norms for communicative action, which require communicators to be comprehensible, truthful, sincere, and legitimate. The study represents an initial attempt to operationalization Habermas' principles of communicative action and to employ a methodology that facilitates their application to research within a business context. From one perspective, consistent with agency theory as specified by neoclassical economics, it would seem that firms anticipating worse-than-expected financial performance would be less likely to exhibit the Habermasian principles necessary for undistorted communication because they would attempt to strategically influence the message being communicated about the firm's financial position. Instead, employing rhetorical analysis software, Diction 5.0, we found that firms expecting both good and bad earnings surprises exhibited a higher level of communicative action than a composite average firm. Although preliminary in nature, our findings suggest that firms anticipating large earnings surprises, either high or low, use the narrative portion of the annual report as a vehicle through which to communicate information about managements' veracity and trustworthiness as well as the firm's financial position. (shrink)

We study completely decomposable torsion-free abelian groups of the form $\mathcal{G}_S := \oplus_{n \in S} \mathbb{Q}_{p_n}$ for sets $S \subseteq \omega$. We show that $\mathcal{G}_S$has a decidable copy if and only if S is $\Sigma^0_2$and has a computable copy if and only if S is $\Sigma^0_3$.

The increasing demographic changes of populations in many countries require an approach for managing the complexity of sociocultural differences. Such an approach could help healthcare organizations to address healthcare disparities and inequities, and promote cultural safety for healthcare providers and patients alike. Almutairi's critical cultural competence (CCC) is a comprehensive approach that holds great promise for managing difficulties arising from sociocultural and linguistic issues during cross‐cultural interactions.CCChas addressed the limitations of many other cultural competence approaches that have been discussed in (...) the literature. Therefore, the purpose of this study is to define the construct ofCCCand the theoretical components of theCCC. (shrink)

With the demise of Andersen, LLP and new legislation that puts an end to self-governance in public accounting, the effectiveness of current models of accounting ethics have been seriously called into question. We argue that the profession suffers from fundamental limitations in its ethical framework that makes it impossible to effectively address ongoing ethical problems. The dominant representation of professional behavior is an agency model of ethics, in which the ultimate responsibility for identifying and dealing with ethical dilemmas resides with (...) the individual. We argue that structural forces such as control over resources, meaning systems, and community norms and values also have a strong influence on the actions of accountants and that these must also be considered. The recent legitimation crisis has forced the accounting profession and its constituencies to begin to recognize and address the structural aspects of ethics as they enable and constrain action. We propose a framework based on structuration theory and learning theory that allows for systematic, multi-level investigation of the structural forces that cause ethical dilemmas to arise and to be recognized and that influence the manner in which they are analyzed and resolved. This framework should be capable of continual critique and reconfiguration as environmental conditions change. (shrink)

This study is an investigation of the impact of Spinozan metaphysics on German-speaking writers of the eighteenth and nineteenth centuries. In terms of specific works by Friedrich Schiller and C.F. Meyer, this influence has hitherto gone unnoticed. Though it has long been recognized that George Buchner was profoundly affected by Spinozism, in-depth treatments of this important dimension of his thought have, by and large, been lacking. This book contains an attempt to come to terms with significant aspects of Buchner's reception (...) of Spinoza, as found both in his literary and non-literary writings.". (shrink)

"Structure and Sentiment is an important book. Reading it may make an anthropologist more keenly aware of certain issues that are crucial in social anthropology, and this awareness may make one's field work as well as one's reading of published ethnographies more perceptive."—F. G. Lounsbury, American Anthropologist "A theoretical and methodological essay of first importance. As such, the book should be of interest to all social scientists interested in the development of specific and general theory in social anthropology."—Southwestern Social Science (...) Quarterly. (shrink)

This book brings together a unique combination of experts in the area of conflict resolution and focuses on the role forgiveness can play in the process. It deals with the theology, public policy, psychological and social theory, and social policy implementation of forgiveness. The first section of the book explores how ideas like "forgiveness" and "reconciliation" are moving out from the seminary and academy into the world of public policy, and how these terms have been used and defined in the (...) past. One of the contributors, Miroslav Volf, speaks to the Christian contribution of a more peaceful environment. The second section looks at forgiveness and public policy. One of the chapters, by Donald W. Shriver Jr., addresses forgiveness in a secular political forum. The third section of the book draws us to a more particular analysis of the relationship between forgiveness and reconciliation from voices in the academic and theological community. John Paul Lederach presents five qualities of practice in support of the reconciliation process. John Dawson gives hope for peace-making in a new century. The final section highlights the work of practitioners currently working with religion, public policy, and conflict transformation, particularly in areas such as Ireland and Africa. This book will be an essential for libraries, scholars, conflict negotiators, and all people who hope to understand the role of forgiveness in the peace process. Contributors include: Desmond M. Tutu, Rodney L. Petersen, Miroslav Volf, Stanley S. Harakas, Raymond G. Helmick, SJ, Joseph V. Montville, Douglas M. Johnston, Donna Hicks, Donald W. Shriver, Jr., Everett L. Worthington, Jr., John Paul Lederach, Ervin Staub, Laurie Anne Pearlman, John Dawson, Audrey R. Chapman, Olga Botcharova, Anthony da Silva, SJ, Geraldine Smythe, OP, Andrea Bartoli, Ofelia Ortega, and George F. R. Ellis. (shrink)

Rodney Stark’s classic historical sociology of the proliferation of Christianity in its early centuries is published here in a new paperback printing of the original 1996 Princeton edition (there w...

In this paper I want to do the following things. First I want to show that in the part of the Theaetetus where the relationship between knowledge and perception is examined, the concept of knowledge that is in question is very clearly characterized. We are left in no doubt as to what is to count as knowing. Secondly I want to unravel in some detail the case that Socrates puts on Protagoras’ behalf where he draws on what Protagoras actually wrote (...) (151 E-152C); as opposed to what he may have taught secretly to his pupils (152C-160D). Thirdly I wish to argue that if we let the dialogue speak for itself, it is manifest that this case put up on Protagoras’ behalf at 151 E-152C is not overthrown; it is not even shaken. (shrink)

Because anticipated and retrospective regret play important roles in practical deliberation and motivation, better understanding them can illuminate the contours of human agency. However, the possibility of self-ignorance and the fact that we change over time can make regret—especially anticipatory regret—not only a poor predictor of where the agent will be in the future but also an unreliable indicator of where the agent stands. Granting these, this paper examines the way in which prospective and, particularly, retrospective regret can nevertheless yield (...) important insight into the sorts of creatures we are, both generally and individually. The experience of retrospective regret can show a person she values something in a way she did not know or that she is (or was) a different person than she had thought, insights which can factor into forward-looking, or prospective, deliberation. Such instances of revelatory regret reveal something to the agent about herself as agent. I examine two cases of agential self-ignorance. In the first, the experience of regret reveals what the agent values, not only to others but even to the agent himself. In the second, the agent anticipates experiencing regret for an action but does not experience the regret, suggesting that the agent did not value the rejected alternative in the way she thought. Anticipatory regret is forward-looking and can play an important role in practical deliberation. But insofar as anticipatory regret flows from one’s imperfect judgment and prospection about oneself, retrospective regret can be an important corrective in helping the agent understand her own standpoint. (shrink)

In recent years, there has been a heated debate about how to interpret findings that seem to show that humans rapidly and automatically calculate the visual perspectives of others. In the current study, we investigated the question of whether automatic interference effects found in the dot-perspective task (Samson, Apperly, Braithwaite, Andrews, & Bodley Scott, 2010) are the product of domain-specific perspective-taking processes or of domain-general “submentalizing” processes (Heyes, 2014). Previous attempts to address this question have done so by implementing inanimate (...) controls, such as arrows, as stimuli. The rationale for this is that submentalizing processes that respond to directionality should be engaged by such stimuli, whereas domain-specific perspective-taking mechanisms, if they exist, should not. These previous attempts have been limited, however, by the implied intentionality of the stimuli they have used (e.g. arrows), which may have invited participants to imbue them with perspectival agency. Drawing inspiration from “novel entity” paradigms from infant gaze-following research, we designed a version of the dot-perspective task that allowed us to precisely control whether a central stimulus was viewed as animate or inanimate. Across four experiments, we found no evidence that automatic “perspective-taking” effects in the dot-perspective task are modulated by beliefs about the animacy of the central stimulus. Our results also suggest that these effects may be due to the task-switching elements of the dot-perspective paradigm, rather than automatic directional orienting. Together, these results indicate that neither the perspective-taking nor the standard submentalizing interpretations of the dot-perspective task are fully correct. (shrink)

Are we witnessing progress or regress in the recent increasing popularity and electoral success of populist politicians and parties in consolidated democratic nations? ... Is the innovative use of popular referendum in Great Britain to settle fundamental constitutional questions a progressive or regressive innovation? ... Similarly, is the increasing use of constituent assemblies to change constitutions across the world evidence of progress in democratic constitutionalism, or, a worryingly regressive change back toward unmediated popular majoritarianism? ... This paper reflects on some (...) of the perils and promise of framing such questions with the conceptual couplet of progress and regress. It considers four compelling critiques of the use of ‘progress’ and its cognates in sociopolitical theory, as well as arguing that such concepts are nevertheless ineliminable for our normative theories. The paper concludes by suggesting that we can avoid the most serious problems by employing only conceptions of political progress and regress that are piecemeal, pragmatic, and processual. (shrink)

This work combines two early pamphlets by F. H. Bradley (1846–1924), the foremost philosopher of the British Idealist movement. The first essay, published in 1874, deals with the nature of professional history, and foreshadows some of Bradley's later ideas in metaphysics. He argues that history cannot be subjected to scientific scrutiny because it is not directly available to the senses, meaning that all history writing is inevitably subjective. Though not widely discussed at the time of publication, the pamphlet was influential (...) on historian and philosopher R. G. Collingwood. The second pamphlet is Bradley's critique of Henry Sidgwick's The Methods of Ethics. Sidgwick was the first to propose the paradox of hedonism, which is the idea in ethics that pleasure can only be acquired indirectly. Published in 1877, this work is divided into three parts, treating Sidgwick's definitions, arguments, and his view of ethical science. (shrink)

Autobiography and Teacher Development in China investigates the roles of autobiography in teacher education, as several scholars in China recontextualize Western conceptions of teacher development, combining them with uniquely Chinese cultural conceptions to articulate a reconceptualization of teacher development that holds worldwide significance. Framed by the work of Zhang Hua and William F. Pinar, these theoretical and practical essays point to an internationally inflected reconceptualization of teachers' professional development, pre-service and in-service. This volume addresses multiple movements of teacher education reform (...) worldwide, focused on crafting a nationally distinctive course not only internationally, but also culturally, historically, and locally. (shrink)

Theorists of public reason such as John Rawls often idealize constitutional courts as exemplars of public reason. This paper raises questions about the seduction and limits of analogies between theorists’ account of public reason and actual constitutional jurisprudence. Examining the work product of the United States Supreme Court, the paper argues that while it does engage in reason-giving to support its decisions—as the public reason strategy suggests— those reasons are (largely) legalistic and specifically juristic reasons—not the theorists’ idealized moral-political reasons (...) on matters of fundamental principle. But if constitutional courts do not engage on matters of fundamental principle, then a public reason strategy for assuaging democratic worries about judicial review would no longer be open: prominent liberal and deliberative democratic theorists could no longer point to the alleged superiority of constitutional courts to speak in the name of, and for, the people’s shared political principles. The paper extends beyond the U.S. case study by pointing to three institutional factors explaining the disanalogy between what some constitutional courts do and what public reason theories require them to do. It concludes with considerations about whether the public reason strategy might be more successfully applied to international courts. (shrink)

This paper responds to the issues raised by D. Chalmers by offering a research direction which is quite radical because of the way in which methodological principles are linked to scientific studies of consciousness. Neuro-phenomenology is the name I use here to designate a quest to marry modern cognitive science and a disciplined approach to human experience, thereby placing myself in the lineage of the continental tradition of Phenomenology. My claim is that the so-called hard problem that animates these Special (...) Issues can only be addressed productively by gathering a research community armed with new pragmatic tools for the development of a science of consciousness. I will claim that no piecemeal empirical correlates, nor purely theoretical principles, will really help us at this stage. We need to turn to a systematic exploration of the only link between mind and consciousness that seems both obvious and natural: the structure of human experience itself. In what follows I motivate my choice by briefly examining the current debate about consciousness at the light of Chalmer’s hard problem. Next, I outline the phenomenological strategy. Finally I conclude by discussing some of the main difficulties and consequences of this strategy. (shrink)

From climate change to fossil fuel dependency, from the uneven effects of natural disasters to the loss of biodiversity: complex socio-environmental problems indicate the urgency for cross-disciplinary research into the ways in which the social, the natural and the technological are ever more entangled. This ground breaking text moves between environmental sociology and environmental geography, political and social ecology and critical design studies to provide a definitive mapping of the state of environmental social theory in the age of the anthropocene. (...) Environments, Natures and Social Theory provokes dialogue and confrontation between critical political economists, actor network theorists, neo-Malthusians and environmental justice advocates. It maps out the new environmental politics of hybridity moving from hybrid neo-liberals to end times ecologists, from post environmentalists to cyborg eco-socialists. White, Rudy and Gareau insist on the necessity of a critical but optimistic hybrid politics, arguing that a more just, egalitarian, democratic and sustainable anthropocene is within our grasp. This will only be brought into being, however, by reclaiming, celebrating and channeling the reconstructive potential of entangled hybrid humans as inventive hominids, creative gardeners, critical publics and political agents. Written in an accessible style, Environments, Natures and Social Theory is an essential resource for undergraduate and postgraduate students across the social sciences. (shrink)

This paper starts with one of Chalmers’ basic points: first-hand experience is an irreducible field of phenomena. I claim there is no ‘theoretical fix’ or ‘extra ingredient’ in nature that can possibly bridge this gap. Instead, the field of conscious phenomena requires a rigorous method and an explicit pragmatics for its exploration and analysis. My proposed approach, inspired by the style of inquiry of phenomenology, I have called neurophenomenology. It seeks articulations by mutual constraints between phenomena present in experience and (...) the correlative field of phenomena established by the cognitive sciences. It needs to expand into a widening research community in which the method is cultivated further. (shrink)

Based on the author's nearly 30 years' of teaching introductory philosophy — and his observations of where beginning readers run into difficulty — this compact “primer” gives readers the basic tools they need to explore philosophical reading and writing for the first time. Provides insights and strategies for helping readers get started with reading, thinking about, and discussing philosophical concepts and writing short philosophical essays about what they've been reading and thinking; includes a new chapter that illustrates techniques for probing (...) beneath the expository surface of a given question to uncover the inevitable structure of presuppositions and problems underlying it. (shrink)

We investigate whether ordinary quantification over objects is an extensional phenomenon, or rather creates non-extensional contexts; each claim having been propounded by prominent philosophers. It turns out that the question only makes sense relative to a background theory of syntax and semantics (here called a grammar) that goes well beyond the inductive definition of formulas and the recursive definition of satisfaction. Two schemas for building quantificational grammars are developed, one that invariably constructs extensional grammars (in which quantification, in particular, thus (...) behaves extensionally) and another that only generates non-extensional grammars (and in which quantification is responsible for the failure of extensionality). We then ask whether there are reasons to favor one of these grammar schemas over the other, and examine an argument according to which the proper formalization of deictic utterances requires adoption of non-extensional grammars. (shrink)

In this essay I offer a partial rehabilitation of Cohen’s Kant interpretation. In particular, I will focus on the center of Cohen’s interpretation in KTE, reflected in the title itself: his interpretation of Kant’s concept of experience. “Kant hat einen neuen Begriff der Erfahrung entdeckt,”7 Cohen writes at the opening of the first edition of KTE (henceforth, KTE1), and while the exact nature of that new concept of experience is hard to pin down in the 1871 edition, he states it (...) succinctly in the second edition (henceforth KTE2): experience is Newtonian mathematical natural science.8 While this equation of experience with mathematical natural science has few contemporary defenders, I believe it is substantially correct, with one important qualification. Kant uses the term Erfahrung in a number of different senses in the Kritik der reinen Vernunft (henceforth, KrV). I will argue that a central, and neglected, sense of that key technical term aligns with Cohen’s reading; what Kant sometimes refers to as ‘universal experience’ (sometimes, simply ‘experience’) is, in broad outlines, correctly interpreted by Cohen as mathematical natural science. (shrink)