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)

The classic, influential essay in 'descriptive metaphysics' by the distinguished English philosopher.

All developed human beings possess a practical mastery of a vast range of concepts, including such basic structural notions as those of identity, truth, existence, material objects, mental states, space, and time; but a practical mastery does not entail theoretical understanding. It is that understanding which philosophy seeks to achieve. In this book, one of the most distinguished of living philosophers, assuming no previous knowledge of the subject on the part of the reader, sets out to explain and illustrate a (...) certain conception of the nature of analytical philosophy. Strawson draws on his many years of teaching at Oxford University, during which he refined and developed what he regards as the most productive route to understanding the fundamental structure of human thinking. Among the distinctive features of his exposition are the displacement of an older, reductive conception of philosophical method in favor of elucidating the interconnections between the complex but irreducible notions which form the basic structure of our thinking; and the demonstration that the three traditionally distinguished departments of metaphysics, epistemology, and logic are but three aspects of one unified enquiry. Strawson has produced an elegant work that will be invaluable to students and stimulating for professional philosophers and general readers alike. (shrink)

Since the first publication of Insight and Illusion in l972, a wealth of Wittgenstein's writings have become accessible. Accordingly, in this edition Professor Hacker has rewritten six of his eleven original chapters and revised the others to incorporate the new abundant material. Insight and Illusion now fully clarifies the historical backgrounds of Wittgenstein's highly different masterpieces, the Tractatus and the Investigations, and traces the evolution of Wittgenstein's thought. Hacker explains all of Wittgenstein's writings in detail, focusing on his critique of (...) metaphysics, his famous "private language argument," and his account of self-consciousness. (shrink)

This reissue of his collection of early essays, Logico-Linguistic Papers, is published with a brand new introduction by Professor Strawson but, apart from minor ...

Morality and economic rationality: integrative economic ethics as the rational ethics of economic activity; Part II. Reflections on the Foundations of Economic ...

How can anyone be rational in a world where knowledge is limited, time is pressing, and deep thought is often an unattainable luxury? Traditional models of unbounded rationality and optimization in cognitive science, economics, and animal behavior have tended to view decision-makers as possessing supernatural powers of reason, limitless knowledge, and endless time. But understanding decisions in the real world requires a more psychologically plausible notion of bounded rationality. In Simple heuristics that make us smart (Gigerenzer et al. 1999), we (...) explore fast and frugal heuristics – simple rules in the mind's adaptive toolbox for making decisions with realistic mental resources. These heuristics can enable both living organisms and artificial systems to make smart choices quickly and with a minimum of information by exploiting the way that information is structured in particular environments. In this précis, we show how simple building blocks that control information search, stop search, and make decisions can be put together to form classes of heuristics, including: ignorance-based and one-reason decision making for choice, elimination models for categorization, and satisficing heuristics for sequential search. These simple heuristics perform comparably to more complex algorithms, particularly when generalizing to new data – that is, simplicity leads to robustness. We present evidence regarding when people use simple heuristics and describe the challenges to be addressed by this research program. Key Words: adaptive toolbox; bounded rationality; decision making; elimination models; environment structure; heuristics; ignorance-based reasoning; limited information search; robustness; satisficing; simplicity. (shrink)

A decade ago, we reviewed the field of clinical ethics; assessed its progress in research, education, and ethics committees and consultation; and made predictions about the future of the field. In this article, we revisit clinical ethics to examine our earlier observations, highlight key developments, and discuss remaining challenges for clinical ethics, including the need to develop a global perspective on clinical ethics problems.

Where does Neo-Confucianismâe"a movement that from the twelfth to the seventeenth centuries profoundly influenced the way people understood the world and responded to itâe"fit into our story of Chinaâe(tm)s history? This interpretive, at times polemical, inquiry into the Neo-Confucian engagement with the literati as the social and political elite, local society, and the imperial state during the Song, Yuan, and Ming dynasties is also a reflection on the role of the middle period in Chinaâe(tm)s history. The book argues that as (...) Neo-Confucians put their philosophy of learning into practice in local society, they justified a new social ideal in which society at the local level was led by the literati with state recognition and support. The later imperial order, in which the state accepted local elite leadership as necessary to its own existence, survived even after Neo-Confucianism lost its hold on the center of intellectual culture in the seventeenth century but continued as the foundation of local education. It is the contention of this book that Neo-Confucianism made that order possible. (shrink)

Recently in epistemology a number of authors have mounted Bayesian objections to dogmatism. These objections depend on a Bayesian principle of evidential confirmation: Evidence E confirms hypothesis H just in case Pr(H|E) > Pr(H). I argue using Keynes' and Knight's distinction between risk and uncertainty that the Bayesian principle fails to accommodate the intuitive notion of having no reason to believe. Consider as an example an unfamiliar card game: at first, since you're unfamiliar with the game, you assign credences based (...) on the indifference principle. Later you learn how the game works and discover that the odds dictate you assign the very same credences. Examples like this show that if you initially have no reason to believe H, then intuitively E can give you reason to believe H even though Pr(H|E) ≤ Pr(H). I show that without the principle, the objections to dogmatism fail. (shrink)

Introduction Max Horkheimer was born on February in Stuttgart. By the time he died, on 7 July in Nuremberg, he had played a decisive role in launching and ...

Contemporary debates in epistemology devote much attention to the nature of knowledge, but neglect the question of its sources. This book focuses on the latter, especially on the question of innateness. Carruthers' aim is to transform and reinvigorate contemporary empiricism, while also providing an introduction to a range of issues in the theory of knowledge. He gives a lively presentation and assessment of the claims of classical empiricism, particularly its denial of substantive a priori knowledge and of innate knowledge. He (...) argues that we would be right to reject the substantive a priori but not innateness, and then presents a novel account of the main motivation behind empiricism, which leaves contemporary empiricists free to accept innate knowledge and concepts. Carruthers closes with a discussion of scepticism, arguing that acceptance of innate concepts may lead to a decisive resolution of the problem in favor of realism. (shrink)

This article argues that attempting to overcome moral silence in organizations will require management to move beyond a compliance-oriented organizational culture toward a culture based on integrity. Such cultural change is part of good corporate governance that aims to steer an organization to enhance creativity and moral excellence, and thus organizational value. Governance mechanisms can be either formal or informal. Formal codes and other internal formal regulations that emphasize compliance are necessary, although informal mechanisms that are based on relationship-building are (...) more likely to achieve moral excellence. Such a shift can be viewed as a transformative strategy for overcoming the destructive side effects and business risks of the tendency within corporate cultures to remain mute when faced with issues that violate personal or corporate values. Genuine dialogues and appropriate ethical decisionmaking training can deepen the understanding and create a mindful awareness (of ethical values) and induce trust that embrace both complying with rules and regulations, as well as inciting creative "ethical innovation" with respect to human interaction in multinational companies. (shrink)

Paulo Freire : the educator, his oeuvre, and changing contexts -- Holistic interpretations of Freire's work : a critical review -- Critical literacy, praxis, and emancipatory politics -- "Remaining on the same side of the river" : neo-liberalism, party movements, and the struggle for greater coherence -- Reinventing Freire in a Southern context : the Mediterranean -- Engaging with practice : a Freirean reflection on different pedagogical sites.

This paper argues that a Cartesian belief in the self-transparency of minds might actually be an innate aspect of our mind-reading faculty. But it acknowledges that some crucial evidence needed to establish this claim hasn’t been looked for or collected. What we require is evidence that a belief in the self-transparency of mind is universal to the human species. The paper closes with a call to anthropologists (and perhaps also developmental psychologists), who are in a position to collect such evidence, (...) encouraging them to do so. (shrink)

Introduction -- Pragmatism and science -- Pragmatic philosophy of science and the charge of scientism -- John Dewey and American psychology -- John Dewey and American social science -- Culture and nature -- Not another epistemology -- Naturalism and subjectivism -- Naturalizing epistemology : recent developments in psychology and the sociology of knowledge -- Democracy -- American democracy : a new spirit in the world -- John Dewey : anarchism and the political state -- Philosophy and politics : a historical (...) approach to Marx and Dewey -- John Dewey and the problem of justice -- Liberalism's discontent : America in search for past that never was -- Why not Dewey? -- The evasion of philosophy -- Democratic hope -- Analytic pragmatism -- Post-modern pragmatism. (shrink)

Unknown to most Western psychologists, ancient Indian scriptures contain very rich, empirically derived psychological theories that are, however, intertwined with religious and philosophical content. This article represents our attempt to extract the psychological theory of cognition and consciousness from a prominent ancient Indian thought system: Samkhya-Yoga. We derive rather broad hypotheses from this approach that may complement and extend Western mainstream theorizing. These hypotheses address an ancient personality theory, the effects of practicing the applied part of Samkhya-Yoga on normal and (...) extraordinary cognition, as well as different ways of perceiving reality. We summarize empirical evidence collected in diverse fields of research that allows for making judgments about the hypotheses, and suggest more specific hypotheses to be examined in future research. We conclude that the existing evidence for the hypotheses is substantial but that there are still considerable gaps in theory and research to be filled. Theories of cognition contained in the ancient Indian systems have the potential to modify and complement existing Western mainstream accounts of cognition. In particular, they might serve as a basis for arriving at more comprehensive theories for several research areas that, so far, lack strong theoretical grounding, such as meditation research or research on aspects of consciousness. (shrink)

This paper presents arguments and evidence from psychology and neuroscience supporting Lipton’s 2004 claim that scientists create knowledge through an abductive process that he calls “Inference to the Best Explanation”. The paper develops two conclusions. Conclusion 1 is that without conscious effort on our part, our brains use a process very similar to abduction as a powerful way of interpreting sensory information. To support Conclusion 1, evidence from psychology and neuroscience is presented that suggests that what we humans perceive through (...) our senses is not reality, but rather, our ‘brain’s “best guess” of the causes of its sensory input. The implication of this best guessing is that our brains use a process very similar to abduction throughout our lives to inform us of what is happening in the world around us. In addition, an argument based on Darwinian evolution is presented claiming that our brains do an excellent job of interpreting sensory information from the outside world. (If they did not, we, as a species, could hardly have survived.) Combining these two claims leads to Conclusion 1. Building on Conclusion 1, Conclusion 2 is that Lipton and others are correct in claiming that scientists use abduction when creating scientific theories. Abduction must be strong, because Nature chose abduction for its own sensemaking purposes. This paper’s contribution to knowledge is in pointing out that recent psychological and neuroscientific research has major implications for the philosophical world’s confidence in the probable validity of abductive inference. The punchline is simple: Nature chose abduction! (shrink)

Abstract Evidence that supports a theory may be available to the scientist who constructs the theory and used as a guide to that construction, or it may only be discovered in the course of testing the theory. The central claim of this essay is that information about whether the evidence was accommodated or predicted affects the rational degree of confidence one ought to have in the theory. Only when the evidence is accommodated is there some reason to believe that the (...) theoretical system was ?fudged? to fit the evidence in a way that weakens support. This weakening is an objective matter, but not one that can be conclusively determined by examining the contents of the theory and its logical relationship to the evidence. Consequently, there is less reason to believe a theory on the basis of that evidence when it is known that the evidence was accommodated than there would be if it was known instead that the same evidence had been predicted. (shrink)

There is certainly a need for a framework to guide the study of the physiological mechanisms underlying the experience of music and the emotions that music evokes. However, this framework should be organised hierarchically, with musical anticipation as its fundamental mechanism.

This critical survey of issues in European philosophy offers detailed accounts of crucial texts by important thinkers. Sedgwick draws key ideas from these sources, analyzing the various relationships between them and linking them to central themes in philosophical enquiry, such as the nature of subjectivity, reason and experience, anti-humanism, and the nature of language.Areas explored include epistemology, metaphysics and ontology, ethics and politics. Aspects of the work of a broad range of thinkers is considered in detail, including Descartes, Locke, Hume, (...) Kant, Hegel, Nietzsche, Adorno and Horkheimer, Heidegger, Deleuze and Guatarri, Levinas, Derrida, Althusser, Foucault and Lyotard. This intriguing new work presents the complex ideas of European philosophy in a straightforward manner, and will be of interest to both introductory and advanced-level readers. (shrink)

Is Hume, or is he not, a realist about what Galen Strawson calls “Causation” (with a capital “C”) and Simon Blackburn calls “thick connexions”, that is, necessary connexions between events that go beyond functional relations of regular succession? With this “New Hume” debate now in its third decade, one might feel entitled to wonder whether there is any determinate answer to be had. Both sides have found plenty of Humean quotations to throw at their opponents, passages which taken in isolation (...) might appear to settle the question in their favour. At the same time, both sides have been able to construct plausible accounts of why their opponents’ favoured quotations lack the force that they initially appear to have, and some of these accounts have been not only plausible but philosophically illuminating, unearthing subtle complexities in Hume’s thought which promise – whatever the eventual outcome of the debate – to leave Hume scholarship much richer than had the debate never arisen. This might suggest that the appropriate response is to give up the quest for a definitive answer, to see partial truth on both sides, and to acknowledge that Hume’s thought contains an unresolved tension, with strains both of realism and antirealism about Causation.1 But such a reaction, though natural, would I believe be premature, for two related reasons, concerning respectively the importance to Hume of his theory of causation, and its intimate – but sometimes under-explored – relationships with other aspects of his thought. (shrink)

Swedish naturalist Carl von Linné (1707–1778) became known during his lifetime as a "second Adam" because of his taxonomic endeavors. The significance of this epithet was that in Genesis Adam was reported to have named the beasts—an episode that was usually interpreted to mean that Adam possessed a scientific knowledge of nature and a perfect taxonomy. Linnaeus's soubriquet exemplifies the way in which the Genesis narratives of creation were used in the early modern period to give religious legitimacy to scientific (...) activities and to taxonomy in particular. Allusions to Adam's work in the Garden of Eden thus became a way of investing the vocation of the naturalist with religious significance. (shrink)

This article addresses whether Nietzsche’s naturalism is best understood as exemplifying the principles of scientific method and the spirit of Enlightenment. It does so from a standpoint inspired by Eugen Fink’s contention that Nietzsche’s endorsements of “naturalism” are best read as hyperbole. The discussion engages with Enlightenment-orientated readings (by Walter Kaufmann, Maudemarie Clark, and Brian Leiter), which hold Nietzsche’s naturalism to endorse of the spirit of empirical science, and an alternative view (provided by Richard Schacht and Wolfgang Müller-Lauter), which holds (...) Nietzsche’s “extended naturalism” to be an informing ethos of historically aware thought rather than a mere “method.” The ensuing discussion endorses the latter approach in terms that seek to take more seriously the implications of Fink’s point about the hyperbolic and figural aspects of Nietzsche’s naturalism. I argue that Nietzsche’s naturalism is indeed often hyperbolic and figural but that this exaggerated form of naturalizing thought allows insights that invite explicit theorization. Turning to an approach suggested by Adorno and Horkheimer, I argue that Nietzsche’s exaggeratedly “naturalistic” take on morality is best appreciated as a form of disturbing and disruptive political intervention in the dominant discourse of modernity in which it overtly situates itself, namely, the instrumentalizing, methodologically fixated liberal discourse of scientific Enlightenment. If we approach his thinking in this way, Nietzsche’s naturalism serves as a valuable resource for critical reflection on the hegemony of contemporary scientific culture. The context for such critical reflection is provided by Giorgio Agamben’s work on sovereign power and modernity. Nietzsche’s naturalism, I argue, is foremost biopolitical in its implications. These implications invite critical reflection on aspects of Agamben’s work; they also, following Agamben’s lead, suggest that we must step beyond the fundamental concepts of liberalism. (shrink)

Philosophical work on testimony has flourished in recent years. Testimony roughly involves a source affirming or stating something in an attempt to transfer information to one or more persons. It is often said that the topic of testimony has been neglected throughout most of the history of philosophy, aside from contributions by David Hume (1711–1776) and Thomas Reid (1710–1796).1 True as this may be, Hume and Reid aren’t the only ones who deserve a tip of the hat for recognizing the (...) importance of testimony: St. Augustine of Hippo (354–430) affirms the place of testimony in human cognition, at least in his later writings. (shrink)

Examines the relationship between sport and education from both social and moral points of view. The text argues that sport has such a vital role to play in society that it should be an integral part of the curriculum. It presents guidelines for an effective teaching of sports in schools.