Recently, there has been much talk of impact investing. Around the world, specialized intermediaries have appeared, mainstream financial players and governments have become involved, renowned universities have included impact investing courses in their curriculum, and a myriad of practitioner contributions have been published. Despite all this activity, conceptual clarity remains an issue: The absence of a uniform definition, the interchangeable use of alternative terms and unclear boundaries to related concepts such as socially responsible investment are being criticized. This article aims (...) to contribute to a better understanding of impact investing, which could help foster this specific investment style and guide further academic research. To do so, it investigates a large number of academic and practitioner works, highlighting areas of similarity and inconsistency on three levels: definitional, terminological, and strategic. Our research shows that, on a general level, heterogeneity—especially definitional and strategic—is less pronounced than expected. Yet, our research also reveals critical issues that need to be clarified to advance the field and increase its credibility. First and foremost, this includes the characteristics required of impact investees, notably whether they need to be organizations that prioritize their non-financial mission over the business side. Our results indicate that there may be different schools of thoughts concerning this matter. (shrink)

This article describes a quantitative examination of corporate volunteering research in the form of a bibliometric analysis. Using author, journal, geography, epistemological, and industry data from 115 refereed and 445 non-refereed publications published during 1990–2015, we identify corporate volunteering as a rather young research field. Although the field has progressively developed, it is still limited in magnitude, with recent signs of stagnation. The current state is characterized by moderate publication and author activity rates, with a shift toward more peer-reviewed publications (...) conducted in coauthorship, mostly in the disciplines of business, management, and ethics; a focus on financial services as well as the professional service sector; few high-impact studies; and a narrow geographic spread, with North America as the market leader and a rising interest in Western European countries. Findings on the field's prevalent research orientation further indicate a strong employee-centered focus emphasizing the underlying business case. However, in contrast to the overarching concept of corporate social responsibility research, a relatively large share of the corporate volunteering literature also addresses society-related issues, namely, corporates' relationship with non-profits. (shrink)

Partee (1973) discussed quotation from the perspective of the then relatively new theory of transformational grammar.2 As she pointed out, the phenomenon presents many curious puzzles. In some ways quotes seem quite separate from their surrounding text; they may be in a different dialect, as in her example in (1), (1) ‘I talk better English than the both of youse!’ shouted Charles, thereby convincing me that he didn’t. [Partee (1973):ex. 20] or even in a different language, as in (2): (2) (...) Louise said ‘Je voudrais un auto-da-f´e’, but I didn’t know what she meant. (shrink)

This paper presents problems for Stalnaker’s common ground theory of presupposition. Stalnaker (Linguist and Philos 25:701–721, 2002) proposes a 2-stage process of utterance interpretation: presupposed content is added to the common ground prior to acceptance/rejection of the utterance as a whole. But this revision makes presupposition difficult to distinguish from assertion. A more fundamental problem is that the common ground theory rests on a faulty theory of assertion—that the essence of assertion is to present the content of an utterance as (...) new information. Many examples are presented of utterances which are felicitous but not informative in this way. (shrink)

This paper will examine the effects of gender, age, work experience, academic status and legality on certain ethical decisions. Six scenarios representing ethical dilemmas were presented to both undergraduate and MBA students in an attempt to determine if various demographic factors influenced ethical decision making. While some past studies have suggested that gender has an important effect on ethical decision making, this study does not completely support this conclusion and suggests that age and/or length of work experience should be included (...) in any study of ethical decision making.The legality of the decisions was determined and compared to the reason given by the students for their decisions. In some cases the choice made by a majority of the students was not the one that was supported by the legal authorities which suggests that there may be conflicts between the ethical system of the respondents and the behavior expected of them by society. (shrink)

Two elements of corporate governance—the strength of ethical executive leadership and the internal audit function (IAF hereafter)—provide guidance to accounting managers making decisions involving uncertainty. We examine the joint effect of these two factors, manipulated at two levels (strong, weak), in an experiment in which accounting professionals decide whether to book a questionable journal entry (i.e., a journal entry for which a reasonable business case can be made but there is no supporting documentation). We find that ethical leadership and the (...) IAF interact to determine the likelihood that accountants book the entry. Specifically, accountants are less likely to book a questionable journal entry when there is a weak ethical leader and a strong IAF compared to all other conditions. In addition, we find that accountants question the appropriateness and ethicalness of the request to book an undocumented journal entry more in the weak ethical leader and strong IAF condition than in the other conditions. These results suggest that the IAF has a different impact on financial reporting decisions depending on the ethicalness of executive leadership and that a strong IAF may cause accountants to question the appropriateness and ethicalness of an undocumented journal entry when combined with weak ethical leadership. We also find that the interactive effect of ethical leadership and the IAF on an accountant’s decision is fully mediated by his/her perception of the moral intensity of the issue. Thus, accountants, who perceive greater moral intensity associated with booking the entry, are less willing to do so. (shrink)

A too rarely emphasized feature of modern deontological ethics is the structure of its directives. Faced with alternatives, the question for the moral agent is “which, if either, must I perform (or avoid)?” Getting it right, one is, morally speaking, done…until the next set of freighted options presents. We should wonder whether this makes sense: whether there is not a more complex structure to deontological requirements that resists the “one and done” idea. Rehabilitating the Kantian idea of duty as a (...) value-based deliberative principle, I argue for a more plausible deontology whose requirements are often temporally extended and interpersonally complex. (shrink)

Purpose The purpose of this paper is to suggest a definition of genetic information by taking into account the debate surrounding it. Particularly, the objections raised by Developmental Systems Theory to Teleosemantic endorsements of the notion of genetic information as well as deflationist approaches which suggest to ascribe the notion of genetic information a heuristic value at most, and to reduce it to that of causality. Design/methodology/approach The paper presents the notion of genetic information through its historical evolution and analyses (...) it with the conceptual tools offered by philosophical theories of causation on one side and linguistics on the other. Findings The concept of genetic information is defined as a special kind of cause which causes something to be one way rather than another, by combining elementary units one way rather than another. Tested against the notion of “genetic error” this definition demonstrates to provide an exhaustive account of the common denominators associated with the notion of genetic information: causal specificity; combinatorial mechanism; arbitrariness. Originality/value The definition clarifies how the notion of information is understood when applied to genetic phenomena and also contributes to the debate on the notion of information, broadly meant, which is still affected by lack of consensus. (shrink)

In this paper, my aim is to understand the origin of experimental and scientific models of pathogeny of the diseases of the nervous system in the Salpêtrière (Paris). I will analyse the role of the contexts of cell theory, microscopy and the advances in histological techniques in the creation of various pathogenic models, based on the concept of the cell, the Wallerian degeneration and the neurone concept. I argue that, as medicine and pathology remain autonomous in their methods and goals, (...) because of the evident degree of complexity of diseases, close and reciprocal interactions with sciences, their practices and theories, make it possible to establish convergences between clinical observations, pathological data and those from the experimental models of pathologies. The search for pathogenic models behaves like an engine, which is efficient in assembling facts, in testing pathogeneses and reforming nosologies, combined with the breakthroughs in biology. This paper is a case study showing the emergence of such interactions in the last decades of the nineteenth-century in Paris. (shrink)

China in the post-Mao era was transformed by a veritable economic miracle and simultaneously underwent a series of radical époque-making changes in the Chinese ruling classes’ political and ideological approach to government. The continued rapid growth and the expansion of a consumer society have also contributed to the discrediting of those traditional values which for many years underpinned and fortified the force of communism. In addition to the demise of traditional values, the waning belief in Maoist ideology and the rise (...) of consumerism as the new ideological credo, there have also been transformations in some of the main pillars of Chinese society, in particular the family, as a result of a resurgence of social practices that were thought to belong to the past. The most widespread in contemporary China is the “bao ernai” phenomenon, or the taking of a second wife, which involves mainly businessmen and politicians, strictly related to the increase of corruption. The increasingly worrying proportions assumed in recent years by such practice, while risking to compromise the sustenance of the much exalted harmonious society, have favoured the emergence of a heated debate inside the Chinese society. (shrink)

On ancient maps unexplored lands were simply labeled ‘there be dragons’ indicating the fear that attends the unknown. Despite three decades of theoretical and empirical work on spirituality in nursing, evidence still suggests that nurses do not feel competent to engage in spiritual care. In this paper I propose that one of the reasons for this is a theory–theory gap between religion and spirituality. Generalized anxiety about the role of religion in society has led to under‐theorizing in nursing about religious (...) care. As a result, when religion and spirituality overlap at the point of care, nurses are left without the substantive knowledge required for practice. Robust religious theorizing should include thick accounts of lived religion and integrative work that enables nurses to understand commonalities across religions that are relevant to practice. As a starting point to this integrative work, nurses can be introduced to the nature and lexicon of lived religion, religious perspectives on suffering, and religious reasoning that holds meaning and mystery in tension. Such an approach will better prepare them for the realities of practice where the complexities of spirituality and religion come to play. (shrink)

Rodolfo Sacco has devoted much of his research to the relations between law and language. His analysis were focused on the problem of legal translation for comparative law research, on mute law, and on the importance of understanding the dynamics of the different languages in Europe today.

Culturally different connotations of basic concepts challenge the comparative study of religion. Do persons in Germany or in the United States refer to the same concepts when talking about ‘spirituality’ and ‘religion’? Does it make a difference how they identify themselves? The Bielefeld-Chattanooga Cross-Cultural Study on ‘Spirituality’ includes a semantic differential approach for the comparison of self-identified “neither religious nor spiritual”, “religious”, and “spiritual” persons regarding semantic attributes attached to the concepts ‘religion’ and ‘spirituality’ in each research context. Results show (...) that ‘spirituality’ is used as a broader concept than ‘religion’. Regarding religion, semantics attributed by self-identified religious persons differ significantly from those of the spiritual persons. The ‘spiritual’ and the ‘religious’ groups agree on semantics attributed to spirituality but differ from the ‘neither spiritual nor religious’ group. Qualifications of differences and agreements become visible from the comparison between the United States and Germany. It is argued for the semantically sensitive study of culturally situated ‘spiritualities’. (shrink)

Funkcjonowanie każdej instytucji, niezależnie od charakteru jej działalności jest oparte na podstawach prawnych. Z jednej strony jest to prawo ogólnie obowiązujące, wydane przez organy nadrzędne. Z drugiej zaś wewnętrzne przepisy, regulujące funkcjonowanie konkretnej placówki, zazwyczaj wydane są w formie statutu i regulaminu. Takie statuty zostały opracowane przez zarząd Kuratorium szpitala św. Wojciecha w Opolu, najdłużej funkcjonującej placówki zdrowotnej na terenie miasta w XIX i połowy XX w., działającej pod kuratelą parafii Kościoła katolickiego. Zredagowane statuty są interesujące ze względu na fakt, (...) że stanowią w zasadzie jedyne zachowane w zasobie opolskiego archiwum, przepisy dotyczące podstawowych zasad przyjmowania i leczenia pacjentów do Szpitala św. Wojciecha w Opolu. Prezentowane statuty są broszurą wydaną przez drukarnię Raabe z Opola. Oryginał dokumentu powstał najpewniej w formie rękopisu. Jednak nie zachował się on wśród archiwaliów przechowywanych w Archiwum Państwowym w Opolu. (shrink)

Les séries judiciaires à la télévision offrent un accès facile aux repères sur la justice et les professions liées dans un contexte de divertissement ainsi favorisant la disponibilité des téléspectateurs, ce qui favorise par la suite l’acquisition d’une culture juridique. Les séries américaines, souvent écrites par des équipes mixtes dans lesquelles participent des juristes, proposent depuis plus de soixante ans une image positive de l’avocat comme défenseur – sauveur, une personne sur qui on peut compter pour une protection contre un (...) appareil judiciaire menaçant. La France a longtemps préféré produire des documentaires et diffuser des séries judiciaires étrangères en grand nombre, notamment celles des États-Unis. Récemment, l’abondance de ces fictions a diminué sur les grilles de programmes en France qui se lance dans la production de leurs propres séries judiciaires annonçant une nouvelle tendance et donnant une image plus positive de ces auxiliaires de justice. (shrink)

This paper seeks to bring a time perspective to the discourses of globalization and development. It first connects prominent recent gender-neutral discourses of globalization with highly gendered analyses of development, bringing together institutional—structural analyses with contextual and experiential data. It places alongside each other ‘First World’ perspectives and analyses of the changing conditions of people in the ‘developing’ world who are at the receiving end of globalized markets, and the international politics of aid. To date, neither of these fields of (...) expertise has made explicit the underpinning time politics of globalization. Naturalized as status quo and global norm these temporal relations form the deep structure of globalization and its neo-colonialist agenda. The paper uses feminist epistemology to explicate the taken-for-granted time politics of globalization and time-based ontology to render visible the gender politics of globalization. The combined conceptual force makes connections where few exist at present, maps complex processes and traces naturalized relations. It offers not a new or better theory of… but an approach to globalization that makes transparent hitherto opaque relations of power and it identifies openings for change, resistance and alternative political practice. (shrink)

The paper considers the question of whether it is possible to acquire beliefs at will, i.e. directly, simply as the result of willing to do so. In particular, it discusses an argument of Bernard Williams in "Deciding to Believe" to the conclusion that it is a necessary truth that one cannot acquire a belief at will. The argument is first clarified and reformulated so as to exhibit the underlying assumptions and explain precisely what he means by "acquiring beliefs at will." (...) The truth of the premises is then examined. Attention is focused on the most important assumption, which is that necessarily, if in full consciousness I will to acquire a belief b irrespective of its truth, then after the event it is impossible that I believe in full consciousness [b is a present belief of mine and I acquired b at will]. After further clarification of this claim, I argue that whatever plausibility it has results from the plausibility of another claim: Necessarily ~ (Ǝx) (Ǝp) (x believes [x believes p and x's belief of p is not sustained by any truth-considerations] ). I defend the latter claim against apparent counter-examples and show that it is compatible with the possibility conscious irrationality and has important implications. Nevertheless, I argue that even if it is true, other premises of Williams' argument are not plausible and he does not succeed in establishing that we cannot acquire beliefs at will. (shrink)

Wallace's contributions to biological thought tend to be overlooked or overly praised, neither of which produces a satisfactory assessment. Examples of the latter tendency are the recent expositions by Brackman and Brooks; although both books contain much worthwhile material, both are flawed. At critical points their theories fail to measure up, Brackman's because of his misinterpretations of events in the month of June 1858, and Brooks's Darwin's September 5 letter to Gray could, and probably did, represent an ordering of his (...) ideas in response to a felt challenge.A fruitful way to characterize the relationship between Darwin and Wallace may be found in terms of game theory. Most scholars look upon the relationship as a zero-sum game, with a winner and a loser, the matter of priority being considered as a “single event.” Another approach would be to look upon it as a non-zero-sum game with each man influencing the other. In this case, the productivity of one is stimulated by the contributions of the other, resulting in a net gain in knowledge overall, and both men become winners, or codiscoverers. This approach is possible if Wallace's contributions to the theory of evolution by means of natural selection are recognized. (shrink)

"Nothingness lies coiled in the heart of being like a worm."The John Donne of "A Valediction: Of Weeping" prefers the picture to the real. For Donne and for Jean-Paul Sartre, with whom he is aligned in this essay, the preference principally involves issues of control. As Sartre writes, "It's not enough that a certain picture which I have in mind should exist; it is necessary as well that it exist through me."1 While the more conventional predilection for the virtual over (...) the actual assumes the durability of art, Donne's sequential portraits in the poem confirm, as Sartre puts it, that "man's relation with being is that he can modify it". The vanishing... (shrink)

The role that class and ethnicity played in the self-fashioning of the professional men of letters who shaped fifteenth-century Spain's humanist project has been the subject of intense scholarly scrutiny for over fifty years. It was José Antonio Maravall who first demonstrated that the so-called letrados had a “conciencia estamental,” a class consciousness derived from their indispensable roles as administrators, advisors, diplomats, and chroniclers in the service of the crown. Subsequent scholarship showed that part of letrado self-consciousness resulted from the (...) hostility of Old Christian noblemen toward these ambitious non-noble, university-trained men, many of them New Christians or conversos. One way in which the aristocracy stigmatized the intellectual pursuits of the letrados was in fact to call those endeavors “Jewish.”. (shrink)