This paper investigates the effect of female representation on the board of directors on corporate response to stakeholders’ demands for increased public reporting about climate change-related risks. We rely on the Carbon Disclosure Project as a sustainability initiative supported by institutional investors. Greenhouse gas emissions measurement and its disclosure to investors can be thought of as a first step toward addressing climate change issues and reducing the firm’s carbon footprint. Based on a sample of publicly listed Canadian firms over the (...) period 2008–2014, we find that the likelihood of voluntary climate change disclosure increases with women percentage on boards. We also find evidence that supports critical mass theory with regard to board gender diversity. These findings reinforce initiatives being undertaken around the world to promote gender diversity in corporate governance while demonstrating board effectiveness in stakeholder management. (shrink)

This study investigates the effect of country-level emancipative forces on corporate gender diversity around the world. Based on Welzel’s theory of emancipation, we develop an emancipatory framework of board gender diversity that explains how action resources, emancipative values and civic entitlements enable, motivate and encourage women to take leadership roles on corporate boards. Using a sample of 6390 firms operating in 30 countries around the world, our results show positive single and combined effects of the framework components on board gender (...) diversity. Our research adds to the existing literature in a twofold manner. First, our integrated framework offers a more encompassing, complete and theoretically richer picture of the key drivers of board gender diversity. Second, by testing the framework empirically, we extend the evidence on national drivers of board gender diversity. (shrink)

This study investigates the engagement of family firms in corporate social responsibility. We first compare their corporate social performance to non-family firms. Then, following recent evidence on the heterogeneity of family firms, we examine two factors that may influence CSP within family firms: the level of family control and the governance orientation of the country in which they operate. This research is based on a theoretical framework which considers both agency and socioemotional wealth influences on family firms CSR engagements. Overall, (...) we find that family firms exhibit lower CSP than non-family firms. But when focusing on family firms, our analyses show a curvilinear relationship between family control and CSP. At lower levels of control, family owners invest more in social initiatives to protect their SEW. Beyond a threshold level of control that we estimate at 36 % in our sample, economic considerations prevail over SEW and social performance starts decreasing. We also find that family firms operating in stakeholder-oriented countries are more attentive to social concerns than those operating in more shareholder-oriented countries. (shrink)

Islamic banking is based on moral foundations that make it distinct from conventional banking. Some argue that because of its foundation in Islam, Islamic banking may represent a more morally appealing alternative. Yet, evidence shows that this is not the case. Indeed, the current practice of Islamic banking has not been able to achieve its goals which are based on Islam's moral values: to enhance justice, equitability, and social well-being. This essay examines the extent to which Islamic banking is ethical (...) and concludes that the practice of the industry does not seem to be de facto ethical from the Islamic perspective of ethical values. It only consists in trading the same instruments of conventional banks without genuinely enforcing Islam's ethical vision. The practice of Islamic banking misrepresents Islam and does not contribute to solving social problems. The interaction between maqasid al-shari᾽a and qiyās provides a supplementary tool for interpreting the failure of the prior in terms of the practical misuse of the latter by Islamic banks. This essay provides an interpretive approach to the current debate about why Islamic banking has failed and suggests ways to move cautiously in the future. (shrink)

Kerekh 1. Derashot: Shir la-maʼalot ha-anaṿah. Derashah le-Shabat shuvah shenat 670. 8 Derashot -- Kerekh 2. Maʼamarim: Maʼamar levanah ; Maʼamar Daṿid ; Shev de-neḥemata.

Sefer Ḳol min ḥayim -- Sefer Ḳol rinah ṿi-yeshuʻah -- Sefer Orḥot ḥayim ʻim perush Netiv ḥayim -- Sefer Zikhron ʻolam -- Maʼamar Zikhron Yerushalayim.

This article investigates the efficacy of a form of electoral innovation unique to the island-state of Singapore, the Nominated Member of Parliament scheme, and its impact on democratic governance, in light of the changing political landscape. A comparative perspective will be employed and broader conclusions on electoral engineering will be reached, especially for democratizing countries. Contrary to conventional scholarly wisdom, I argue that the NMP scheme can actually boost democratic representation in the country, considering the changing political landscape in the (...) state previously dominated by a hegemonic party. This is via two ways: firstly, NMPs could better represent the voices of the people at the margins of society and, secondly, they could be better positioned to raise issues that are deemed too to be raised by opposition parties. NMPs can enhance democratic governance by promoting deliberation, accountability, and representation. (shrink)

The concept of reincarnation is believed to be the rebirth of humans in the world as a form of part of their life journey in accordance with their actions during life with various forms of reincarnation—including being able to be reborn as humans or animals. This article aims to discuss Mullā Ṣadrā’s eschatological thoughts, especially his criticism of the concept of reincarnation which has been believed by Hindus and Buddhists. Reincarnation is a topic of discussion for philosophers including Islamic philosophers (...) in discussing the spirit, soul, body, death, and resurrection. Ṣadrā’s rejection of the concept of reincarnation is found in one of his main works entitled al-Asfār al-Arba‘ah. By using analytical and descriptive methods, it was concluded that Mullā Ṣadrā rejected the concept of reincarnation with his five philosophical arguments, including the natural unity argument, the material and form needs argument, Kawn and Fasād’s argument, the vacuum argument, and the argument with five premises. These philosophical arguments are based on Ṣadrā’s main philosophical principle, namely the substantial movement of the soul. Even though he rejects the concept of reincarnation, Ṣadrā still believes in the resurrection of the soul and body after death, which will continue the journey towards the highest perfection in the afterlife. (shrink)

The paper analyses the behaviour of French corporate executives towards the adoption of Internet voting at shareholders’ general meetings. The research extends the studies of legitimation strategies and institutional theory to a new topic and a new instrument of corporate governance. Taking a qualitative approach, the paper examines the particular case of a technology that is adopted by a company for the benefit of its shareholders. It contributes theoretically by showing how executives respond to institutional pressures when responding could affect (...) their own interests. The findings illustrate the nature and extent of six legitimation strategies used by executives when confronted by Internet shareholder voting. Interestingly, the results highlight the prevalence of manipulation and coalition-building strategies. A typology of adoption behaviours is also proposed. Interestingly, the results show how executives worry about the risk that Internet voting may lead to a loss of control. Overall, the paper argues that the relationship between shareholders and executives with regard to corporate governance is partially reversed by the adoption of Internet voting. Some theoretical and managerial implications of the paper for the literature on corporate governance and business ethics are discussed. (shrink)

_Autonome Praxis und intelligible Welt_ provides a reconstruction of Kant’s theory of freedom including the concept of transcendental-practical freedom as a specific type of action based on principles and reasons.

Well-Being and Death addresses philosophical questions about death and the good life: what makes a life go well? Is death bad for the one who dies? How is this possible if we go out of existence when we die? Is it worse to die as an infant or as a young adult? Is it bad for animals and fetuses to die? Can the dead be harmed? Is there any way to make death less bad for us? Ben Bradley defends the (...) following views: pleasure, rather than achievement or the satisfaction of desire, is what makes life go well; death is generally bad for its victim, in virtue of depriving the victim of more of a good life; death is bad for its victim at times after death, in particular at all those times at which the victim would have been living well; death is worse the earlier it occurs, and hence it is worse to die as an infant than as an adult; death is usually bad for animals and fetuses, in just the same way it is bad for adult humans; things that happen after someone has died cannot harm that person; the only sensible way to make death less bad is to live so long that no more good life is possible. (shrink)

Abstract The purpose of this paper is twofold: (i) we will argue that formal semantics might have faltered due to its failure in distinguishing between two fundamentally very different types of concepts, namely ontological concepts, that should be types in a strongly-typed ontology, and logical concepts, that are predicates corresponding to properties of, and relations between, objects of various ontological types; and (ii) we show that accounting for these differences amounts to a new formal semantics; one that integrates lexical and (...) compositional semantics in one coherent framework and one where formal semantics is embedded with a strongly typed ontology; an ontology that reflects our commonsense knowledge of the world and the way we talk about it in ordinary language. We will show how in such a framework a number of challenges in the semantics of natural language are adequately and systematically treated. (shrink)

ABSTRACT Banks provide a valuable but inherently unstable combination of deposit‐taking and lending functions that were successfully held together for several decades after the New Deal by tough banking rules. The weakening of the rules after the 1970s promoted the displacement of traditional relationship‐based banking with securitized, arms‐length alternatives that encouraged banks to undertake activities about which bankers lacked deep relationship‐based knowledge of the risks. Ironically, this risky behavior, encouraged by loosened regulation, was reinforced by progressively tightened securities regulation, which (...) promoted stock‐market liquidity but also deprived large banks (and other publicly traded companies) of oversight by investors with “insiders’” knowledge. Both the underregulation of banking and the overregulation of securities were underpinned by economic theories that favored blind diversification in liquid, anonymous markets, and that ignored the value of relationship‐based knowledge and case‐by‐case due diligence. (shrink)

The past few years have witnessed a growing interest among scholars in the study of both the urban contour of the Andalusi cities and the estates called almunias. Almunia is a complex model of agricultural exploitation linked to elites and power, which also served other functions such as to provide space for solace. Ever since Joaquina Eguaras conducted the edition and translation of the Treatise of Agriculture of Ibn Luyūn in the seventies of the last century, her translation of the (...) last chapter about the organization of an almunia has been repeatedly reproduced and used to understand the archaeological remains of these properties or to interpret the information provided by the documentary sources. This article offers a new and more comprehensible translation of the text that attempts to correct some of the confusions Eguaras translation presents. For the purpose of comparability, the same manuscript, used earlier by Eguaras and currently preserved in the School of Arabic Studies, CSIC in Granada, has been used in the article. Additionally, the six marginal notes attached to the chapter, that have never been hitherto used in any study, have been included in this paper. The data provided by the 29 verses and six marginal notes, have been exhaustively analyzed and grounded in the existing knowledge about these estates along with the Andalusi agricultural practices of the time. Finally, this paper offers a hypothetical graphic reconstruction in which the ideas that Ibn Luyūn wanted to convey are visually translated. (shrink)

Parity games are combinatorial representations of closed Boolean μ-terms. By adding to them draw positions, they have been organized by Arnold and Santocanale [3] and [27] into a μ-calculus whose standard interpretation is over the class of all complete lattices. As done by Berwanger et al. [8] and [9] for the propositional modal μ-calculus, it is possible to classify parity games into levels of a hierarchy according to the number of fixed-point variables. We ask whether this hierarchy collapses w.r.t. the (...) standard interpretation. We answer this question negatively by providing, for each n≥1, a parity game Gn with these properties: it unravels to a μ-term built up with n fixed-point variables, it is not semantically equivalent to any game with strictly less than n−2 fixed-point variables. (shrink)

Recently, the second author, Briseid, and Safarik introduced nonstandard Dialectica, a functional interpretation capable of eliminating instances of familiar principles of nonstandard arithmetic—including overspill, underspill, and generalizations to higher types—from proofs. We show that the properties of this interpretation are mirrored by first-order logic in a constructive sheaf model of nonstandard arithmetic due to Moerdijk, later developed by Palmgren, and draw some new connections between nonstandard principles and principles that are rejected by strict constructivism. Furthermore, we introduce a variant of (...) the Diller–Nahm interpretation with two different kinds of quantifiers, similar to Hernest’s light Dialectica interpretation, and show that one can obtain nonstandard Dialectica by weakening the computational content of the existential quantifiers—a process called herbrandization. We also define a constructive sheaf model mirroring this new functional interpretation, and show that the process of herbrandization has a clear meaning in terms of these sheaf models. (shrink)

I argue that extant accounts of harm all fail to account for important desiderata, and that we should therefore jettison the concept when doing moral philosophy.

Business performance is traditionally viewed from the one-dimensional financial angle. This paper develops a new approach that links performance to the ethical vision of Islam based on maqasid al-shari’ah . The approach involves a Pentagon-shaped performance scheme structure via five pillars, namely wealth, posterity, intellect, faith, and human self. Such a scheme ensures that any firm or organization can ethically contribute to the promotion of human welfare, prevent corruption, and enhance social and economic stability and not merely maximize its own (...) performance in terms of its financial return. A quantitative measure of ethical performance is developed. It surprisingly shows that a firm or organization following only the financial aspect at the expense of the others performs poorly. This paper discusses further the practical instances of the quantitative measurement of the ethical aspects of the system taken at an aggregate level. (shrink)

Some healthcare systems are said to be grounded in solidarity because healthcare is funded as a form of mutual support. This article argues that health care systems that are grounded in solidarity have the right to penalise some users who are responsible for their poor health. This derives from the fact that solidary systems involve both rights and obligations and, in some cases, those who avoidably incur health burdens violate obligations of solidarity. Penalties warranted include direct patient contribution to costs, (...) and lower priority treatment, but not typically full exclusion from the healthcare system. We also note two important restrictions on this argument. First, failures of solidary obligations can only be assumed under conditions that are conducive to sufficiently autonomous choice, which occur when patients are given ‘Golden Opportunities’ to improve their health. Second, because poor health does not occur in a social vacuum, an insistence on solidarity as part of healthcare is legitimate only if all members of society are held to similar standards of solidarity. We cannot insist upon, and penalise failures of, solidarity only for those who are unwell, and who cannot afford to evade the terms of public health. (shrink)

According to hedonism about well-being, lives can go well or poorly for us just in virtue of our ability to feel pleasure and pain. Hedonism has had many advocates historically, but has relatively few nowadays. This is mainly due to three highly influential objections to it: The Philosophy of Swine, The Experience Machine, and The Resonance Constraint. In this paper, I attempt to revive hedonism. I begin by giving a precise new definition of it. I then argue that the right (...) motivation for it is the ‘experience requirement’ (i.e., that something can benefit or harm a being only if it affects the phenomenology of her experiences in some way). Next, I argue that hedonists should accept a felt-quality theory of pleasure, rather than an attitude-based theory. Finally, I offer new responses to the three objections. Central to my responses are (i) a distinction between experiencing a pleasure (i.e., having some pleasurable phenomenology) and being aware of that pleasure, and (ii) an emphasis on diversity in one’s pleasures. (shrink)

Si le tragique n'est pas le propre de la tragédie grecque mais bien celui de 'l'être au monde de l'homme', sa conceptualisation n'advient qu'avec Wilderlin lorsque celui-ci s'approprie la question 'Comment lit-on la tragédie?', non plus selon son acception poétique, mais en tant que forme philosophique. Et si l'on suit sa réflexion, à la question 'Qu'est-ce que le tragique?', on notera qu'il est une façon d'être au monde de manière spéculative. L'union des contraires, de la poésie et de la sagesse, (...) voilà ce qui a tant plu à Empédocle, Hölderlin et Nietzsche. Si Je est un autre, la pensée tragique représente l'individu conscient de lui-même dans sa totalité. Mais, un personnage tragique n'est-il pas destiné à exister dans l'Histoire? Pour ces trois poètes, il s'agissait de traduire le monde du symbole, de la parabole, ou de l'allégorie en une nouvelle langue. En relisant de cette manière le tragique du monde, se découvre un sens qu'Empédocle, Hölderlin ou Nietzsche illuminèrent de leur regard: la mort dans les esquisses d'une tragédie pour Hölderlin et Nietzsche, ou la chute du démon chez Empédocle, traduisent la relation des oppositions dans l'absolu de la disparition"--Page 4 of cover. (shrink)

Contributed articles with reference to India.

This paper defends the view, put roughly, that to think that p is to guess that p is the answer to the question at hand, and that to think that p rationally is for one’s guess to that question to be in a certain sense non-arbitrary. Some theses that will be argued for along the way include: that thinking is question-sensitive and, correspondingly, that ‘thinks’ is context-sensitive; that it can be rational to think that p while having arbitrarily low credence (...) that p; that, nonetheless, rational thinking is closed under entailment; that thinking does not supervene on credence; and that in many cases what one thinks on certain matters is, in a very literal sense, a choice. Finally, since there are strong reasons to believe that thinking just is believing, there are strong reasons to think that all this goes for belief as well. (shrink)

Strategies to increase influenza vaccination rates have typically targeted healthcare professionals and individuals in various high-risk groups such as the elderly. We argue that they should focus on increasing vaccination rates in children. Because children suffer higher influenza incidence rates than any other demographic group, and are major drivers of seasonal influenza epidemics, we argue that influenza vaccination strategies that serve to increase uptake rates in children are likely to be more effective in reducing influenza-related morbidity and mortality than those (...) targeting HCPs or the elderly. This is true even though influenza-related morbidity and mortality amongst children are low, except in the very young. Further, we argue that there are no decisive reasons to suppose that children-focused strategies are less ethically acceptable than elderly or HCP-focused strategies. (shrink)

Over two decades ago a "quite revolution" overwhelmingly replaced knowledgebased approaches in natural language processing (NLP) by quantitative (e.g., statistical, corpus-based, machine learning) methods. Although it is our firm belief that purely quantitative approaches cannot be the only paradigm for NLP, dissatisfaction with purely engineering approaches to the construction of large knowledge bases for NLP are somewhat justified. In this paper we hope to demonstrate that both trends are partly misguided and that the time has come to enrich logical semantics (...) with an ontological structure that reflects our commonsense view of the world and the way we talk about in ordinary language. In this paper it will be demonstrated that assuming such an ontological structure a number of challenges in the semantics of natural language (e.g., metonymy, intensionality, copredication, nominal compounds, etc.) can be properly and uniformly addressed. (shrink)