Two fundamental business ethics issues that repeatedly surface in the academic literature relate to business's role in the development of public policy [Suarez, S. L.: 2000, Does Business Learn? (The University of Michigan Press, Ann Arbor, MI); Roberts, R. W. and D. D. Bobek: 2004, Accounting, Organizations and Society 29(5-6), 565-590] and its role in responsibly managing the natural environment [Newton, L.: 2005, Business Ethics and the Natural Environment (Blackwell Publishing, Oxford)]. When studied together, researchers often examine if, and (...) how, corporations influence environmental policy decisions. Drawing from literatures on corporate political activity, corporate social and environmental performance, and corporate environmental disclosure, we develop and empirically examine two research questions concerning the relations between corporate political expenditures, environmental performance, and environmental disclosure. The questions are: (1) Do corporations that are poorer environmental performers spend more on political activities than their better-performing counterparts? (2) Is there an association between corporations' spending on political activities and the extent of their financial report environmental disclosures? We investigated these questions through analyses of data we gathered on a sample consisting of 119 U.S. environmentally sensitive firms for the 2001-2002 election cycle. After controlling for firm size and specific industry effects, our tests reveal a significant, inverse relationship between firm environmental performance and political spending. This is consistent with the notion that U.S. firms with relatively poorer environmental performance records engage more intensely in corporate political activities as part of their overall strategic management of their relationship with the state. In addition, a significant and positive association between the amount of political spending and the extent of environmental disclosure suggests that environmental disclosure and political spending are both proactive, complementary tactics to strategically manage public policy pressure. If corporations' strategies are intentionally designed to unreasonably limit their environmental responsibilities or to misrepresent firm environmental performance, then we argue that these activities reflect a significant lapse in ethical conduct. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:98 HISTORY OF PHILOSOPHY quoted in great numbers. The other is Kern's philosophical competence and his skill in handling complex problems. The book is divided into two parts. Part I gives the reader a brief historical survey of Husserl's changing attitudes toward Kant and the neo-Kantians (especially Natorp and ttickert). Indicating the influences which shaped Husserl's thinking during the years of his studies at the universities of Berlin and (...) Vienna, Kern traces Husserl's development throughout his career as a thinker and a writer. But this survey (pp. 1-50) provides merely the general framework within which the intensive and detailed analyses of Part II (pp. 51-424) must be viewed. Two appendices, an extensive bibliography, and a name index complete the work. The detailed discussions of Part II are, of course, the really important contributions to our understanding of Husserl's relation to Kant and the Kantians. As was to be expected, Husserl found in Kant's works formulations of problems and profound insights that he regarded as crucial to any philosophy. At times, however, Husserl was sure that because of mistaken assumptions, insufficiently clarified presuppositions, and methodological deficiencies Kant himself had not fully realized his intentions. Still, it is evident that, in time, Husserl found himself increasingly in sympathy with Kant's postion. In fact, in the end he used Kant's term "transcendental idealism" to designate his own philosophy. In the course of this development, however, Husserl's thinking underwent various changes and reversals. The detailed analyses of them make fascinating reading and are most revelatory of Husserl's own struggles with obtrnsive problems. In Chapter z of Part II (pp. 55-134), the author discusses Husserl's criticism of Kant's positionwKant's conception of the apriori, his strict separation of "sensibility" and "understanding," his presupposition of a "natural world view," his failure to ask sufficiently radical questions concerning the foundations of knowledge, his lack of a proper method of analysis, and his "psychologism." In the course of his own development, however, Husserl modified and, in some respects, even reversed his criticisms of Kant. Chapters ~, m, re and v of Part II, dealing with problems of formal and transcendental logic, with the possibihty of metaphysics on Kantian principles, and with the complex problems of subjectivity, bear witness to the fact that Huseerl often changed his opinion of Kant's work. Of special interest, however, is Chapter vz. It is devoted to a comparison of Husserl's and Kant's "transcendental idealism" and reveals most strikingly the similarities of the two positions. The chapter dealing with Husserl's relation to l~atorp and Rickert, interesting in its own way, is essentially only a footnote, as it were, to the rest of the hook; but it completes the survey. As I said before, this book gives us not only a remarkable insight into the various phases of development in Husserl's thinking and is therefore indispensable to a real understanding of Husserl's intentions and achievements; it also lets us see Kant's philosophy in a new and revealing perspective--both as to its value and it deficiencies. Only a detailed study can do justice to this book. W. H. WF~mMF~STZR Florida State University Ludwig Wittgenstein. Zettel. Edited by G. E. M. Anscombe and G. H. von Wright. Translated by G. E. M. Anscombe. (University of California Press and Basil Blackwell, 1967. Pp. v + 124 [German and English on facing pages]. $6.95.) The paragraphs in this volume, the editors tell us, were collected in a box-file by Wittgenstein from a period beginning in 1929,though the bulk of them come from typescripts dictated between 1945 and 1948. The editors credit Peter Geach with the major work of arrangement. Whoever is responsible did a superlative job, a remark that holds as well for Miss Anscombe's translation. The editors and Mr. Geach have performed an invaluable service to those interested BOOK REVIEWS 99 in Wittgenstein and--quite apart from Wittgensteinian exegesis--in the problems treated in these pages. The philosophical topics are those of the Investigations (PI) and The Remarks on the Foundations o] Mathematir~ (RFM)---e.g., the attack on... (shrink)

The aim of this study was to test red - green dichromats' ability to discriminate between illuminant and surface-reflectance changes in natural scenes. Stimuli were simulations of natural scenes presented on a colour monitor with 10-bit resolution per gun. The natural scenes were obtained with a fast hyperspectral imaging system. Six different scenes (including rocks, foliage, and buildings) were tested. In each trial, two images were presented in sequence, each for 1 s, with no interval. The images differed in the (...) phase of daylight on the scene: first with correlated colour temperature 25 000 K, then 6 700 K. The spectral reflectance of a region in the second image was changed randomly, consistent with a local change in daylight. The observer's task was to decide whether a particular surface in the successive images was the same (pure illuminant change) or different (illuminant change with a surface-reflectance change). The performance of four deuteranopes and five protanopes varied considerably across the scenes tested, with mean colour constancy indices (± 1 SEM) of 0.48 (± 0.13) and 0.19 (± 0.10), respectively (1.0 representing ideal performance). Deuteranopes seemed less disadvantaged than protanopes, performing close to normal with some scenes. (shrink)

The famous passage in which Plotinus declares that fine art, so far from simply reproducing nature, ‘goes back to the Reason-principles from which nature herself emanates,’ has hitherto been generally regarded as a tacit criticism of Plato's teaching, and as an original contribution to the philosophy of art involving a rupture with the entire previous tradition of Greek aesthetic theory. Yet Plotinus introduces it, not as if he were proclaiming a new gospel, but almost casually, as a subordinate link in (...) his discussion of Intelligible Beauty. And though his respect for Plato was not the half-superstitious reverence of the later Neoplatonists, he was at all times more zealous to walk in Plato's footsteps than to correct or criticize him, tacitly or otherwise. Moreover, can it be said with certainty that his doctrine is in itself opposed to Plato's? That question can be answered only by a detailed examination of Plato's theory of art—a task which I hope to accomplish elsewhere. In the present article, postponing all enquiry into the relation between these two aesthetic theories, I shall endeavour to show that the teaching of Plotinus was not a sudden innovation, but the natural and indeed inevitable outcome of preceding thought. (shrink)