This paper compares between the evolution of financial reporting and corporate social responsibility reporting. Our comparison follows a framework of seven factors for exploring comparative accounting history put forth by Carnegie and Napier :689–718, 2002): Period, Places, People, Practices, Propagation, Products, and Profession. Using this framework allows for a comparison of similarities and differences as to how both types of reporting have evolved. Some of the defining moments in the evolution of financial reporting have yet to take place in the (...) development of CSR reporting; such as an event that legitimizes a CSR reporting standard or gives CSR reporting global recognition. The evolutionary process may not follow the same path as financial reporting did due to the varying stakeholders involved. However, there are enough similarities that still make the evolution of financial reporting a useful comparative tool to analyze the potential growth and development of CSR reporting. Financial reporting has evolved into a comparable and reliable market-based resource over the last 100 years. Relative to this timeline CSR reporting is still in its infancy. CSR reporting has come a long way since early reports were first issued, but there remain many deficiencies in comparability, consistency, reliability, and relevance. The results of this comparison provide some insight on the possible future development of CSR reporting. Our goal is that this paper contributes to an understanding of CSR reporting’s past and provides insights into CSR reporting’s present and future. (shrink)

The goal of this article is to evaluate the future of Corporate Social Responsibility (CSR) reporting in terms of the harmonization of reporting standards. The evolution and convergence of financial reporting standards are compared to that of CSR reporting standards. In addition, four globally recognized CSR reporting standards are evaluated. The content of each standard is reviewed, a representative from each standard organization is interviewed, and the standards are evaluated for decision usefulness. This research suggests that the Global Reporting Initiative (...) (GRI) would be the best standard to provide decision useful information. This analysis is reinforced by recent events in the transformation of CSR reporting standards and provides insight into the possible future development of CSR reporting standards. (shrink)

La recherche à l’origine de ce texte vise la description et la compréhension de l’engagement d’enseignantes et d’enseignants dans l’écriture d’un journal de bord quotidien. À partir d’entretiens biographiques et de leurs analyses, ce texte décrit cette activité et son évolution, identifie les facteurs d’engagement. Cette activité d’écriture impliquée et réflexive se dévoile plurielle et évolutive. L’engagement s’explique par un jeu d’influences réciproques entre facteurs personnels, facteurs exogènes et facteurs énactifs. Cet article présente des recommandations pour accompagner et reconnaître l’écriture (...) diaire dans le champ de la formation comme dans l’espace du travail. (shrink)

Cet ouvrage collectif rassemble les résultats de travaux d'un vaste projet citoyen et académique mené dans le cadre d'un Programme International de Philosophie "Exil, Création, Philosophie et Politique". Ces réflexions s'articulent autour d'une préoccupation, les métamorphoses de la politique, de la violence de la guerre et ses incidences sur l'action et la pensée politique. Que peuvent nous apprendre des féministes matérialistes sur ces métamorphoses?

Understanding the impact of robot errors in child-robot-interactions (CRI) is critical, as current technological systems are still limited and may randomly present a variety of mistakes during interactions with children. In this study we manipulate a task-based error of a NAO robot during a semi-autonomous computational thinking task implemented with the Cozmo robot. Data from 72 children aged 7–10 were analysed regarding their attitudes towards NAO (social trust, competency trust, liking, and perceived agency), their behaviour towards the robot (self-disclosure, following (...) recommendations), as well as their task performance. We did not find quantitative effects of the robot’s error on children’s self-reported attitudes, behaviour, or task performance. Age was also not significantly related to either social attitudes or behaviours towards NAO, although there were some age-related differences in task performance. Potential reasons behind the lack of statistical effects and limitations of the study with regards to the manipulation of robot errors are discussed and insights into the design of future CRI studies provided. (shrink)

Increase or decrease in subsequent action following a low-cost act of support for a cause can be predicted from both commitment theory and the slacktivism effect. In this paper, we report on three studies that tested type of motivation as a moderator of the effect of an initial act of support [wearing a badge and writing a slogan ] has on support for blood donation. Small-scale meta-analysis performed on data from the three studies shows that activating prosocial motivation generally leads (...) to greater support for the cause after an initial act of support compared to the control condition, while the effect from impression-management motivation can either be negative or null. (shrink)

This essay seeks to provide a justification for the ‘egalitarian authority claim’, according to which citizens of democratic states have a moral duty to obey (at least some) democratically made laws because they are the outcome of an egalitarian procedure. It begins by considering two prominent arguments that link democratic authority to a concern for equality. Both are ultimately unsuccessful; but their failures are instructive, and help identify the conditions that a plausible defense of the egalitarian authority claim must meet. (...) The first argument (discussed in Section II, after Section I clarifies what authority and democracy are taken to consist in) appeals to the simple idea that fairness disallows granting ourselves special privileges that we deny to others; and it suggests that fairness thus requires obeying democratic decisions rather than acting on our own judgment of the right policy. I show that this argument fails; and its failure indicates that we must invoke a less formal, more substantive understanding of equality to justify democratic authority. The second argument, recently suggested by Thomas Christiano, does just that. Democratic authority is, on this account, not justified by the formal demand for equal treatment but by the distinctive value of showing public equal respect to our fellow citizens. Such public equal respect requires treating as authoritative the democratic decisions in which citizens had an equal say. This argument does not, however, succeed in its goal either. While it plausibly establishes the value of democratic institutions, it does not provide grounds for a duty to obey democratic decisions (Section III). This essay thus develops an alternative argument, according to which egalitarian procedures have authority because, by obeying them, we can avoid acting on certain considerations that must be excluded from our intrinsically valuable egalitarian relationships. The authority of democratic decisions rests on the egalitarian fact that none of us has more of a say than any other, not on the further fact (crucial to the previous argument) that each of us has a positive say (Sections IV and V). The argument in turn helps us understand the limits of democratic authority: it is constrained not only by a demand for equality, and by considerations of justice, but also by a requirement of mutual concern without which our egalitarian relationships lack their distinctive value (Section VI). (shrink)

In this paper I present a qualified defense of the KK principle. In section one I introduce two popular arguments against the KK principle, along with an example in which these arguments seem to prove too much. In section two I provide a simple formal model of knowledge in which KK holds, and which I argue provides an attractive analysis of the example from section one. I go on argue that when this model is combined with contextualism, we can retain (...) our attractive analysis of the example, while also explaining away the appeal of the aforementioned arguments against KK. I use the same maneuver contextualists have used to defend epistemic closure principles--I argue that KK holds within contexts, but can fail across contexts. (shrink)

The controversy over the old ideal of “value-free science” has cooled significantly over the past decade. Many philosophers of science now agree that even ethical and political values may play a substantial role in all aspects of scientific inquiry. Consequently, in the last few years, work in science and values has become more specific: Which values may influence science, and in which ways? Or, how do we distinguish illegitimate from illegitimate kinds of influence? In this paper, I argue that this (...) problem requires philosophers of science to take a new direction. I present two case studies in the influence of values on scientific inquiry: feminist values in archaeology and commercial values in pharmaceutical research. I offer a preliminary assessment of these cases, that the influence of values was legitimate in the feminist case, but not in the pharmaceutical case. I then turn to three major approaches to distinguish legitimate from illegitimate influences of values, including the distinction between epistemic and non-epistemic values and Heather Douglas’ distinction between direct and indirect roles for values. I argue that none of these three approaches gives an adequate analysis of the two cases. In the concluding section, I briefly sketch my own approach, which draws more heavily on ethics than the others, and is more promising as a solution to the current problem. This is the new direction in which I think science and values should move. (shrink)

Popular discussions of faith often assume that having faith is a form of believing on insufficient evidence and that having faith is therefore in some way rationally defective. Here I offer a characterization of action-centered faith and show that action-centered faith can be both epistemically and practically rational even under a wide variety of subpar evidential circumstances.

Background: Positioned at the frontlines of the battle against COVID-19 disease, nurses are at increased risk of contraction, yet as they feel obligated to provide care, they also experience ethical pressure. Research question and objectives: The study examined how Israeli nurses respond to ethical dilemmas and tension during the COVID-19 outbreak, and to what extent this is associated with their perceived risk and motivation to provide care? Research design: The study implemented a descriptive correlative study using a 53-section online questionnaire, (...) including 4 open-ended questions. Participants and research context: The questionnaire was complete by 231 registered and intern nurses after being posted on nurses’ Facebook and WhatsApp groups, and through snowball sampling. Ethical considerations: The research was pre-approved by the ethics committee of the Faculty of Social Welfare and Health Sciences at the University of Haifa, Israel. Findings: In all, 68.8% of the respondents had received some form of training about COVID-19. Respondents positioned themselves at perceived high risk levels for contracting the virus. About one-third feared going to work because of potential contraction and due to feeling inadequately protected. While 40.9% were scared to care for COVID-19 patients, 74.7% did not believe they have the right to refuse to treat certain patients. When asked about defining an age limit for providing patients with scarce resources (such as ventilation machines) in cases of insufficient supplies, respondents stated that the maximum age in such scenarios should be 84 (standard deviation (SD = 19) – yet most respondents (81.4%) believed that every patient has the right to receive optimal treatment, regardless of their age and medical background. Discussion: Correlating with their strong commitment to care, nurses did not convey intention to leave the profession despite their stress, perceived risk, and feelings of insufficient support and protection at work. The nurses did not hold a utilitarian approach to resource allocation, thereby acknowledging the value of all people and their entitlement to care, regardless of optimal outcomes. Conclusion: While experiencing significant personal risk and emotional burden, nurses conveyed strong dedication to providing care, and did not regret working in the nursing profession, yet they did seek a supportive climate for their needs and ethical concerns. (shrink)

The machine conception of the organism (MCO) is one of the most pervasive notions in modern biology. However, it has not yet received much attention by philosophers of biology. The MCO has its origins in Cartesian natural philosophy, and it is based on the metaphorical redescription of the organism as a machine. In this paper I argue that although organisms and machines resemble each other in some basic respects, they are actually very different kinds of systems. I submit that the (...) most significant difference between organisms and machines is that the former are intrinsically purposive whereas the latter are extrinsically purposive. Using this distinction as a starting point, I discuss a wide range of dissimilarities between organisms and machines that collectively lay bare the inadequacy of the MCO as a general theory of living systems. To account for the MCO’s prevalence in biology, I distinguish between its theoretical, heuristic, and rhetorical functions. I explain why the MCO is valuable when it is employed heuristically but not theoretically, and finally I illustrate the serious problems that arise from the rhetorical appeal to the MCO. (shrink)

This classic analysis of Western liberal capitalist society contends that capitalism harbors the seeds of its downfall, particularly by effecting a certain cultural tendency among its most successful subjects that is bound to corrode its very foundations. As such, it is a conservative critique employing cultural concerns precisely where Marx prioritized economic ones.

This book discusses a range of important issues in current philosophical work on the nature of possible worlds. Areas investigated include the theories of the nature of possible worlds, general questions about metaphysical analysis and questions about the direction of dependence between what is necessary or possible and what could be.

The program of research now known as the heuristics and biases approach began with a study of the statistical intuitions of experts, who were found to be excessively confident in the replicability of results from small samples. The persistence of such systematic errors in the intuitions of experts implied that their intuitive judgments may be governed by fundamentally different processes than the slower, more deliberate computations they had been trained to execute. The ancient idea that cognitive processes can be partitioned (...) into two main families--traditionally called intuition and reason--is now widely embraced under the general label of dual-process theories. Dual-process models come in many flavors, but all distinguish cognitive operations that are quick and associative from others that are slow and governed by rules. To represent intuitive and deliberate reasoning, we borrow the terms "system 1" and "system 2" from Stanovich and West. In the following section, we present an attribute-substitution model of heuristic judgment, which assumes that difficult questions are often answered by substituting an answer to an easier one. Following sections introduce a research design for studying attribute substitution, as well as discuss the controversy over the representativeness heuristic in the context of a dual-system view that we endorse. The final section situates representativeness within a broad family of prototype heuristics, in which properties of a prototypical exemplar dominate global judgments concerning an entire set. (shrink)

There’s an argument around from so-called “linguistic theories of vagueness”, plus some relatively uncontroversial considerations, to powerful metaphysical conclusions. David Lewis employs this argument to support the mereological principle of unrestricted composition, and Theodore Sider employs a similar argument not just for unrestricted composition but also for the doctrine of temporal parts. This sort of argument could be generalised, to produce a lot of other less palatable metaphysical conclusions. However, arguments to Lewis’s and Sider’s conclusions on the basis of considerations (...) about vagueness are uncompelling, even if we accept the crucial premises about vagueness. And a good thing too, since the generalised form of the argument would prove far too much. (shrink)

Systematic reviews, which were developed to improve policy-making and clinical decision-making, answer an empirical question based on a minimally biased appraisal of all the relevant empirical studies. A model is presented here for writing systematic reviews of argument-based literature: literature that uses arguments to address conceptual questions, such as whether abortion is morally permissible or whether research participants should be legally entitled to compensation for sustaining research-related injury. Such reviews aim to improve ethically relevant decisions in healthcare, research or policy. (...) They are better tools than informal reviews or samples of literature with respect to the identification of the reasons relevant to a conceptual question, and they enable the setting of agendas for conceptual and empirical research necessary for sound policy-making. This model comprises prescriptions for writing the systematic review's review question and eligibility criteria, the identification of the relevant literature, the type of data to extract on reasons and publications, and the derivation and presentation of results. This paper explains how to adapt the model to the review question, literature reviewed and intended readers, who may be decision-makers or academics. Obstacles to the model's application are described and addressed, and limitations of the model are identified. (shrink)

While morality prohibits us from creating miserable children, it does not require us to create happy children. I offer an actualist explanation of this apparent asymmetry. Assume that for every possible world W, there is a distinct set of permissibility facts determined by the welfare of those who exist in W. Moral actualism says that actual-world permissibility facts should determine one's choice between worlds. But if one doesn't know which world is actual, one must aim for subjective rightness and maximize (...) expected actual-world permissibility. So, because one should expect actual people to be worse off than they could have been if one creates a miserable child, creating a miserable child is subjectively impermissible. And because one should expect actual people to be at least as well off as they could have been if one fails to create a happy child, failing to create a happy child is subjectively permissible. (shrink)

Nocebo effects occur when an adverse effect on the patient arises from the patient's own negative expectations. In accordance with informed consent, providers often disclose information that results in unintended adverse outcomes for the patient. While this may adhere to the principle of autonomy, it violates the doctrine of “primum non nocere,” given that side-effect disclosure may cause those side effects. In this article we build off previous work, particularly by Wells and Kaptchuk and by Cohen :3–11.[Taylor & Francis Online], (...) [Web of Science ®] [Google Scholar]), to suggest ethical guidelines that permit nondisclosure in the case when a nocebo effect is likely to occur on of the basis of nonmaleficence. We accept that that autonomy vis-à-vis informed consent must be forestalled, but salvage much of its role by elaborating a practical clinical approach to postencounter follow-up. In doing so, we reconcile a clinically practicable process of determining conditions of disclosure with long-standing ethical commitments to patients. (shrink)

In a recent article, Elliot Sober responds to challenges to a counter-example that he posed some years earlier to the Principle of the Common Cause (PCC). I agree that Sober has indeed produced a genuine counter-example to the PCC, but argue against the methodological moral that Sober wishes to draw from it. Contrary to Sober, I argue that the possibility of exceptions to the PCC does not undermine its status as a central assumption for methods that endeavor to draw causal (...) conclusions from statistical data. 1 The PCC and the counter-example 2 Making non-stationary time series stand still 3 Sober's alternative. (shrink)

The core claim of this paper is that mind minding of the sort required for the simplest and most pervasive forms of joint attentional activity is best understood and explained in non-representational, enactivist terms. In what follows I will attempt to convince the reader of its truth in three steps. The first step, section two, clarifies the target explanandum. The second step, section three, is wholly descriptive. It highlights the core features of a Radically Enactivist proposal about elementary mind minding, (...) revealing it to be at least a possible explanans. The final step is to consider the comparative virtues of the contending proposals; section four. The exercise is to decide which of the possible explanations is best. Various evidential appeals and theoretical considerations that might aid us in this choice are reviewed. The conclusion is that the scales would be tipped in favour of the Radical Enactivist option, decisively, if it should turn out that there is (1) no reason to believe that basic forms of mentality are representational (in a semantically contentful way) and (2) if no good theory is likely to explain how they could be so. It is concluded that all that we need for understanding basic forms of intentional (with a ‘t’) mentality and what it takes to attend to basic cases of mind minding. (shrink)

The rise of China, along with problems of governance in democratic countries, has reinvigorated the theory of political meritocracy. But what is the theory of political meritocracy and how can it set standards for evaluating political progress? To help answer these questions, this volume gathers a series of commissioned research papers from an interdisciplinary group of leading philosophers, historians and social scientists. The result is the first book in decades to examine the rise of political meritocracy and what it will (...) mean for political developments in China and the rest of the world. Despite its limitations, meritocracy has contributed much to human flourishing in East Asia and beyond and will continue to do so in the future. This book is essential reading for those who wish to further the debate and perhaps even help to implement desirable forms of political change. (shrink)

A range of important ethical issues emerges from a consideration of the past interaction between colonizing and colonized peoples. This article first seeks to describe the key characteristics of colonialism as a system of domination and subjugation, before considering the legitimacy of contemporary judgments on the morality of historical colonialism. It then examines how the particular character of colonialism complicates arguments relating to the rectification of injustice. It concludes by asking what lessons those interested in ethics can learn from the (...) diverse body of work produced by writers in the postcolonial tradition. (shrink)

Creationism about fictional entities requires a principle connecting what fictions say exist with which fictional entities really exist. The most natural way of spelling out such a principle yields inconsistent verdicts about how many fictional entities are generated by certain inconsistent fictions. Avoiding inconsistency without compromising the attractions of creationism will not be easy.

Situation semantics as conceived in Kratzer (1989) has been shown to be a valuable companion to the e-type pronoun analysis of donkey sentences (Heim 1990, and recently refined in Elbourne 2001b), and more generally binding out of DP (BOOD; Tomioka 1999; Büring 2001). The present paper proposes a fully compositional version of such a theory, which is designed to capture instances of crossover in BOOD.

Modal Fictionalism, the theory that possible worlds do not literally exist but that our talk about them should be understood in the same way that we understand talk about fictional entities, is an increasingly popular approach to possible worlds. This paper will distinguish three versions of Modal Fictionalism, and will show that the third, a version endorsed by some of the most prominent Modal Fictionalists, faces at least three serious objections: that it makes modality too artificial, the modal fiction does (...) not have the representative resources it needs, and the approach has trouble accounting for propositions. (shrink)

We argue that the term “intuition”, as it is used in metaphilosophy, is ambiguous between at least four different senses. In philosophy of language, the relevant “intuitions” are either the outputs of our competence to interpret and produce linguistic expressions, or the speakers’ or hearers’ own reports of these outputs. The semantic facts that philosophers of language are interested in are determined by the outputs of our competence. Hence, philosophers of language should be interested in investigating these, and they do (...) this by testing what we would say or understand in hypothetical communication situations. In the final section of the paper we suggest some methods for investigating these outputs which are independent of whether subjects report them, and hence which might be used as an alternative to the standard use of hypothetical cases. (shrink)

What is the true worth of Wittgenstein's contribution to philosophy? Answers to this question are strongly divided. However, most assessments rest on certain popular misreadings of his purpose. This book challenges both "theoretical" and "therapeutic" interpretations. In their place, it seeks to establish that, from beginning to end, Wittgenstein regarded clarification as the true end of philosophy. It argues that, properly understood, his approach exemplifies rather than betrays critical philosophy and provides a viable alternative to other contemporary offerings.

Nietzsche values intellectual honesty, but is dubious about what he calls the will to truth. This is puzzling since intellectual honesty is a component of the will to truth. In this paper, I show that this puzzle tells us something important about how Nietzsche conceives of our pursuit of truth. For Nietzsche, those who pursue truth occupy unstable ground, since being honest about the ultimate reasons for that pursuit would mean that truth could no longer satisfy the important human needs (...) it satisfies at present. We can pursue truth, or be honest about what in us is served by such a pursuit, but not both. Nietzsche aims to show that understanding and owning up to this instability is the sort of affirmation of human life to which we ought to aspire, and is the price we pay for being free from otherworldly morality. (shrink)

The Cambridge History of 17th Century Philosophy offers a uniquely comprehensive and authoritative overview of early-modern philosophy written by an international team of specialists. As with previous Cambridge histories of philosophy the subject is treated by topic and theme, and since history does not come packaged in neat bundles, the subject is also treated with great temporal flexibility, incorporating frequent reference to medieval and Renaissance ideas. The basic structure of the volumes corresponds to the way an educated seventeenth - century (...) European might have organized the domain of philosophy. Thus, the history of science, religious doctrine, and politics feature very prominently. The narrative that unfolds begins with an intellectual world dominated by a synthesis of Aristotelianism and scholastic philosophy, but by the end of the period the mechanistic or "corpuscularian" philosophy has emerged and exerted its full impact on traditional metaphysics, ethics, theology, logic, and epistemology. (shrink)

Concentrating on their treatment of folk psychology, this paper seeks to establish that, in the form advocated by its leading proponents, the Canberra project is presumptuous in certain key respects. Crucially, it presumes (1) that our everyday practices entail the existence of implicit folk theories; (2) that naturalists ought to be interested primarily in what such theories say; and (3) that the core content of such theories is adequately characterized by establishing what everyone finds intuitively obvious about the topics in (...) question. I argue these presumptions are a bad starting point for any naturalistic project and, more specifically, that in framing things in this way proponents of the Canberra plan have led us unnecessarily into philosophical quagmires. (shrink)

Expertise has become a topic of increased interest to philosophers. Fascinating in its own right, expertise also plays a crucial role in several philosophical debates. My aim in this paper is to draw attention to an important, and hitherto unappreciated feature of expertise: its brittleness. Experts are often unable to transfer their proficiency in one domain to other, even intuitively similar domains. Experts are often unable to flexibly respond to changes within their domains. And, even more surprisingly, experts will occasionally (...) be outperformed by novices when confronted with novel circumstances within their domains of expertise. In section 1, I marshal the evidence in favour of brittleness. In section 2, I argue that appeals to brittleness can advance the dialectic in debates on skilled action and provide reasons to reject a powerful recent argument offered by Christensen et al. : 693–719, 2019). In section 3, I appeal to brittleness to argue against a common conception of philosophical expertise, according to which philosophers possess a domain-general set of reasoning skills. Although my argument in this section is largely negative, there is a twist. Recalibrating our understanding of philosophical expertise opens new avenues of research for defenders of the so-called ‘expertise defence’ against the findings of experimental philosophy. (shrink)

It is widely assumed that emotions have particular intentional objects. This assumption is consistent with the way that we talk: when we attribute states of anger, we often attribute anger at someone, or at something. It is also consistent with leading theories of emotion among philosophers and psychologists, according to which emotions are like judgments or appraisals. However, there is evidence from the social psychology literature suggesting that this assumption is actually false. I will begin by presenting a criterion for (...) determining whether a mental state has a particular object. It is not sufficient for that state to be caused by an object or by a representation of a given object—the state must influence the subject’s thought and behavior in ways that are specific to that object. I will present evidence that emotions fail this test, and describe some of the reasons why we persistently attribute objects to our emotions. My view may seem untenable, because the literature on various aspects of emotional life such as normativity, linguistic expression, and behavioral influence consistently appeals to intentional objects. I will conclude by presenting a sketch of how I could address this concern. (shrink)

To say that this lump of sugar is soluble is to say that it would dissolve, if submerged anywhere, at any time and in any parcel of water. To say that this sleeper knows French, is to say that if, for example, he is ever addressed in French, or shown any French newspaper, he responds pertinently in French, acts appropriately or translates correctly into his own tongue.

There has been a long-standing interest in the putative roles that various so-called ‘theory of mind’ abilities might play in enabling us to understand and enjoy narratives. Of late, as our understanding of the complexity and diversity of everyday psychological capacities has become more nuanced and variegated, new possibilities have been articulated: (i) that our capacity for a sophisticated, everyday understanding of actions in terms of reason (our folk psychology) may itself be best characterized as a kind of narrative practice (...) and (ii) that acquiring the capacity for supplying and digesting reasons explana- tions might (at least normally) depend upon having a special training with narratives. This introductory paper to the volume situates the claims of those who support the narrative approach to folk psychology against the backdrop of some traditional and new thinking about intersubjectivity, social cognition and ‘theory of mind’ abilities. Special emphasis is laid on the different reasons for being interested in these claims about narrative practice and folk psychology in light of various empirical and philosophical agendas. (shrink)