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)

In many traditional, small-scale societies, death and other misfortunes are commonly explained as a result of others’ malign occult agency. Here, we call this family of epistemic tendencies “the agential view of misfortune.” After reviewing several ethnographic case studies that illustrate this view, we argue that its origins and stability are puzzling from an evolutionary perspective. Not only is the agential view of misfortune false; it imposes costs on individuals and social groups that seem to far outweigh whatever benefits the (...) view might provide. We thus doubt that the agential view of misfortune is explainable in terms of adaptive effects. However, neither does it seem readily explainable as a consequence of belief formation strategies that are on the whole adaptive (as is plausibly the case for certain other of our false beliefs, including some that are costly). Accordingly, we contend that the commonness of the agential view of misfortune demands a special evolutionary explanation of some kind. We provide a partial explanation of this phenomenon by highlighting the adaptive benefits that often flow to occult specialists in environments where the agential view of misfortune is entrenched. What this does not explain, however, is the general lack of resistance we observe in response to occultists’ exploitative behaviours over (cultural) evolutionary timescales. We conclude by canvassing a few possible explanations for this puzzling lack of resistance, and while we commit ourselves to none, we do find one option more promising than the others. (shrink)

We revisit Naturalized Epistemology and the Law of Evidence, published twenty years ago. The evolution of the relative plausibility theory of juridical proof is offered as evidence of the advantage of a naturalized approach to the study of the field and law evidence. Various alternative explanations of aspects of juridical proof from other disciplines are examined and their shortcomings described. These competing explanations are similar in their reductive, a priori approaches that are at odds with an empirically oriented naturalized approach. (...) The shortcomings of the various a priori approaches are driven by their common methodological commitments to employing weird hypotheticals to engage in intuition mining about the American legal systems that in turn ignore important aspects of the actual legal systems and consistently make impossible epistemological demands. As a result, both their descriptions of and prescriptions for American legal systems are implausible, unlike the relative plausibility theory. (shrink)

According to one currently influential line of thinking, the evolution of ostensive communication was a prerequisite for the evolution of human language. In this article, I distinguish between a strong and a weak version of this view and offer a sustained argument against the former. More specifically, the strong version of this view would have it that ostensive communication was a prerequisite not just for the evolution of fully modern language but for any language-like system of communication. I argue that (...) this version is too strong: I show how some distinctive and important features of language may well have been assembled prior to the evolution of ostensive communication. Put another way, I argue that a protolanguage before ostensive communication scenario is a real possibility. I conclude by briefly arguing that such an evolutionary scenario coheres better with archaeological evidence from the early Pleistocene as well as evidence from developmental psychology pertaining to the nature of our mind reading abilities. (shrink)

A vast literature has developed probing the law's aversion to statistical/probability evidence in general and its rejection of naked statistical evidence in particular. This literature rests on false premises. At least so far as US law is concerned, there is no general aversion to statistical forms of proof and even naked statistics are admissible and sufficient for a verdict when the evidentiary proffer meets the normal standards of admissibility, the most important of which is reliability. The belief to the contrary (...) rests upon a series of mistakes: most importantly, mismodeling of the structure of legal systems and the nature of common law decision making. Contributing to these mistakes is the common methodology in this literature of relying on weird hypotheticals that mismodel the underlying legal relations and contain impossible epistemological demands. Collectively, these phenomena have distracted attention from issues that actually affect real legal systems. (shrink)

The probabilistic account of juridical proof meets insurmountable problems. A better explanation of juridical proof is that it is a form of inference to the best explanation that involves the comparative plausibility of the parties’ stories. In addition, discrete evidentiary matters such as relevance and probative value are also best understood as involving inference to the best explanation rather than being probabilistic.

While ethicists have directed much attention to controversial biomedical issues--including euthanasia, abortion, and genetic engineering--they have largely ignored the less obvious, but more pervasive, everyday ethical problems faced by family physicians. Ethical Issues in Family Medicine addresses these problems, offering an ethics that reflects the distinctive features of family practice, and helping family physicians to appreciate the extent to which ethical issues influence their practice.

The idea that cognition makes use of one or more “languages of thought” remains central to much cognitive-scientific and philosophical theorizing. And yet, virtually no attention has been paid to the question of how a language of thought might evolve in the first place. In this article, I take some steps towards addressing this issue. With the aid of the so-called Sender–Receiver framework, I elucidate a family of distinctions and processes which enable us to see how languages of thought might (...) evolve via a series of small, incremental changes. While much work doubtlessly remains to be done in this area, I hope to at least show that there need be nothing mysterious about the existence of languages of thought on evolutionary grounds. (shrink)

The present research was guided by the important need for a diversion from an economistic to a humanistic management perspective of sustainability. It concentrates on the current importance of digital strategic communication, particularly regarding the concept of corporate sustainability in the context of the conflict arena of the oil industry. The focus is on the comparison of the persuasive effectiveness of the framings of corporate versus activist NGO website communications and their impacts on the perception of the triple pillars of (...) sustainability and, corporate greenwashing with respect to a proposed bituminous oil pipeline in Canada. The results of these pro and con messages were analyzed within the Elaboration Likelihood Model demonstrating a “non expert” peripheral route to a positive persuasion from exposure to the corporate communication versus an “expert” central route to a negative persuasion from the activist NGO communication. Subsequent exposure to the opposite website communication further emphasized the predominance of a negative persuasion based on both groups now being motivated as “expert” viewers of these strategic communications, leading to an important perception of greenwashing by participants resulting from vague claims, visual and linguistic contents of the corporate communication versus the mainly verifiable factual ones in that of the activist NGO. (shrink)

Individuals in managerial and professional jobs now work long hours for a variety of reasons. Building on previous research on workaholism and on types of passion, the results of three exploratory studies of correlates of work-based Passion and Addiction are presented. Data were collected in three samples using anonymously completed questionnaires: Canadian managers and professionals, Australian psychologists, and Norwegian journalists. A common pattern of findings was observed in the three samples. First, respondents scoring higher on Passion and on Addiction were (...) more heavily invested in their work. Second, respondents scoring higher on Passion also indicated less obsessive job behaviors, greater work satisfactions, and higher levels of psychological well-being. Third, respondents scoring higher on Addiction indicated more obsessive job behaviors, lower work satisfaction, and lower levels of psychological well-being. (shrink)

Legal scholarship exploring the nature of evidence and the process of juridical proof has had a complex relationship with formal modeling. As evident in so many fields of knowledge, algorithmic approaches to evidence have the theoretical potential to increase the accuracy of fact finding, a tremendously important goal of the legal system. The hope that knowledge could be formalized within the evidentiary realm generated a spate of articles attempting to put probability theory to this purpose. This literature was both insightful (...) and frustrating. Much light was shed on the legal system, but it also quickly became evident that the tools of probability theory were in many ways ill-constructed for the task. Fundamental incompatibilities between the structure of legal decision making and the extant formal tools were identified, and it became evident that many of the purported explanations of legal phenomena were internally inconsistent. As a consequence, interest in this type of formal modeling declined, and attention was directed toward different kinds of explanations of the phenomena. Perhaps under the influence of a recent trend toward various types of formal modeling in legal scholarship, a recent burst of articles, rather than attempting to explain the macro structure of trials, which was the previous object of interest, attempts to quantify the probative value of various items of evidence in ways consistent with the formal features of various probability theories, and then to study decision making from that perspective. For example, the value of evidence is often purported to be its likelihood ratio, that is, the probability of discovering or receiving the evidence given a hypothesis (e.g., the defendant did it) divided by the probability of discovering or receiving the evidence given the negation of the hypothesis (the defendant didn't do it). Alternatively, the value of evidence is purported (more contextually) to be the information gain it provides, defined as the increase in probability it provides for a hypothesis above the probability of the hypothesis based on the other available evidence. Both conceptions then assume that all of the various probability assessments conform or ought to conform to the dictates of Bayes' theorem (that maintains consistency among such assessments); empirical studies are then done testing the extent to which this is so and proposing how the law can increase the probability that it is so. The general criticisms of using Bayes' theorem as a formal model of juridical proof are well known and were integral to the last wave of interest in formal modeling of the evidentiary process. This paper thus for the most part puts aside that more general issue, and focuses specifically on mathematical modeling of the value of particular items of evidence. The paper demonstrates that formal modeling has only limited value in explaining the value of legal evidence, much more limited than those constructing and discussing the models assume, and thus that the conclusions they draw about the value of evidence are unwarranted. This is done through a discussion of four recent examples that attempt to quantify evidence relating to, respectively, carpet fibers, infidelity, DNA random-match evidence, and character evidence used to impeach a witness. This article thus makes two contributions. First, and most importantly, it is another demonstration of the complex relationship between algorithmic tools and legal decision making. Second, at a minimum it points out serious pitfalls for analytical or empirical studies of juridical proof. (shrink)

Journal Name: Philologus Issue: Ahead of print.

ABSTRACTIn April of 2000, Diana Levine went to a clinic in Vermont suffering from a migraine headache. She was given the drug Demerol for the migraine symptoms and Phenergan for nausea. Complications with the administration of Phenergan ultimately resulted in Ms. Levine contracting gangrene, necessitating the amputation of her right arm. Ms. Levine sued the drug maker, Wyeth Pharmaceutical, in state court and prevailed. The lower court's decision was appealed by Wyeth to the state supreme court where the ruling was (...) confirmed. Wyeth next appealed to the U.S. Supreme Court which, to the surprise of many observers, affirmed the judgment of the state supreme court. At issue was the fundamental question of the ability of consumers to obtain redress against negligent manufacturers in state courts. Wyeth's arguments to the Court were based upon preemption: Foodand Drug Administration approval of a drug preempts the ability of injured consumers like Ms. Levine to recover in state courts despite years of precedent to the contrary. Ability to recover damages in state courts represents, perhaps, the most important safety net available to consumers injured by defective products. A ruling by the Supreme Court that FDA‐approved labeling of pharmaceuticals preempts the reach of the state courts would have severely compromised the balance of power between consumers and producers. (shrink)

The Decoration on the Cult Chapel Walls of the Old Kingdom Tombs at Giza: A New Approach to Their Interaction. By Leo Roeten. Culture & History of the Ancient Near East, vol. 70. Leiden: Brill, 2014. Pp. lix + 436, illus. $218.

Le Temple d’Hathor à Dendara: Relevés et étude architecturale. By Pierre Zignani. Bibliothèque d’Étude, vol. 146/1. Cairo: Institut français d’archéologie orientale, 2010. Pp. xii + 425, 39 plates.

Kinship plays a foundational role in organizing human social behavior on both local and more global scales. Hence, any adequate account of the evolution of human sociality must include an account of the evolution of human kinship. This article aims to make progress on the latter task by providing a few key pieces of an evolutionary model of kinship systems. The article is especially focused on the connection between primate social cognition and the origins of kinship systems. I argue that (...) early conceptions of kinship in our line were very likely scaffolded by preexisting forms of primate social cognition. It was only later, as linguistic resources increased in our line, and as human social life grew more complex, that these conceptions came to resemble kin categories as we now know them. I conclude by situating “kin cognition” within a broader cognitive science framework for studying capacities that reflect both innate knowledge and human cultural learning. (shrink)

Talk of a “genetic program” has become almost as common in cell and evolutionary biology as talk of “genetic information”. But what is a genetic program? I understand the claim that an organism’s genome contains a program to mean that its genes not only carry information about which proteins to make, but also about the conditions in which to make them. I argue that the program description, while accurate in some respects, is ultimately misleading and should be abandoned. After that, (...) I sketch an alternative framework which is better suited to capturing the full informational nature of genes. This framework is centered on the notion of a signaling game, as originally developed by David Lewis, but expanded upon considerably by Brian Skyrms in more recent years. On the view I develop, genes turn out to be the producers and consumers of regulatory or developmental information, rather than entities encoding such information. This finding has consequences that link up with a broader debate in the philosophy of biology concerning inheritance systems. I take this to be one form of theoretical payoff that results from applying the signaling games framework to genes. (shrink)

The evolution of human communication and culture is among the most significant—and challenging—questions we face in attempting to understand the evolution of our species. This article takes up two frameworks for theorizing about human communication and culture, namely, Jackendoff's Parallel Architecture of the human language faculty, and the cultural evolutionary framework of Memetics. The aim is to show that the two frameworks uniquely complement one another in some theoretically important ways. In particular, the Parallel Architecture's account of the lexicon significantly (...) expands the range of linguistic phenomena that are plausibly covered by Memetics (e.g., from words to constructions and pure rules of syntax). At the same time, taking a “meme's-eye-view” of the lexicon retools the Parallel Architecture's treatment of the origins and subsequent cultural evolution of language. (shrink)

Modeling work by Brian Skyrms and others in recent years has transformed the theoretical role of David Lewis's 1969 model of signaling. The latter can now be understood as a minimal model of communication in all its forms. In this article, we explain how the Lewis model has been generalized, and consider how it and its variants contribute to ongoing debates in several areas. Specifically, we consider connections between the models and four topics: The role of common interest in communication, (...) signaling within the organism, meaning, and the evolution of human communication and language. (shrink)

Political theorist Wendy Brown has argued recently that contemporary neoliberalism, with its relentless obsession on the economy, has all but undone the tenets of democracy. This book suggests one way of thinking out of the current moment, and it does so by looking to a perhaps unlikely figure: Niccolo Machiavelli. Ronald J. Schmidt, Jr. argues that if we imitate Machiavelli's interpretive method in reading The Prince and Discourses of Livy, we can find in them solutions to the neoliberal problems (...) Brown warns about. (shrink)

Using the emerging technology of large-scale textual analysis, this study examines the use of the term ‘customer satisfaction’ and its variants in the annual reports issued by publicly traded U.S. corporations and filed with the Securities and Exchange Commission as Form 10-K. We document the frequency of the term’s occurrence in 10-Ks over the 1995–2013 period and the differences in usage across industries. We then relate the term’s usage in 10-Ks to subsequent scores from the American Customer Satisfaction Index to (...) determine whether management’s discussion of customer satisfaction in financial disclosures is credible. The commitment of management to shareholders versus, more broadly, stakeholders is a central question in business ethics, and the integrity of management communication is a fundamental construct in the American Marketing Association’s Statement of Ethics. We document a complex relation between management’s discussion of customer satisfaction and subsequently reported satisfaction. We find that the general use of customer satisfaction in 10-K documents is negatively correlated with subsequent ACSI scores. However, for retail firms, when the phrase is located near words indicating measurement or monitoring of the phenomenon, the empirical relation is reversed and becomes positive. (shrink)

Following a series of national protests in support of an increase in the federal minimum wage, many fast food workers faced retaliation by their employers when they returned to work; schedules were changed, wages and hours were reduced, and some employees were terminated. These retaliatory actions resulted in a number of complaints being filed with the National Labor Relations Board alleging violations of the National Labor Relations Act. Several of the complaints were found to have merit and, additionally, in several (...) instances both the immediate employer, the franchisee, and the corporate organization of which it was a part, the franchisor, were named as co‐defendants. This ruling—that franchisors like McDonald’s USA—could be held jointly responsible for the labor violations of independent franchisees reversed a long‐standing precedent, whereby franchisees were regarded as independent contractors solely responsible for day‐to‐day labor practices, including compliance with federal and state labor statutes. Critics of the ruling argue that it will open the door to unionization and may well spell the end of the service‐sponsor franchising format. Supporters of the NLRB argue that the ruling is just and reflects new “industrial realities” in retail labor markets. Further, a case can be made that the NLRB’s position represents a step in the direction of the restoration of more equitable balance of power between labor and management. (shrink)

Grice’s analysis of human communication has proven to be highly influential among many philosophers and cognitive scientists, both past and present. At the same time, it has long been recognized that his analysis faces some difficult objections. In particular, a number of theorists have objected to the account Grice provides of the mental states and processes of those engaged in communication. For these theorists, communication as conceived of by Grice has seemed too mentally demanding and complex to be a good (...) general model of human communication. In this article, I consider this challenge afresh from the perspective of Dan Dennett’s intentional stance theory. More specifically, I consider some recent remarks Dennett has made in this area, seeking to pin down and clarify his view. I then argue that while Dennett’s thinking is on the right track, his view stands in need of both a substantive adjustment and more positive detail. I seek to provide such improvements here. Finally, I consider some of the implications of this improved Dennettian account of Gricean communication for how great ape and human communication are related. (shrink)

This article examines some recent work by Berwick and Chomsky as presented in their book Why Only Us? Language and Evolution. As I understand them, Berwick and Chomsky’s overarching purpose is to explain how human language could have arisen in so short an evolutionary period. After articulating their strategy, I argue that they fall far short of reaching this goal. A co-evolutionary scenario linking the mechanisms that realize the language system, both with one other and with cognitive mechanisms capable of (...) exploiting linguistic expressions, is surely unavoidable. And yet this is precisely what Berwick and Chomsky in effect rule out. (shrink)

Every day we hear stories about the consequences of human frailties for individuals, their families, friends, and organizations. These involve alcohol and drug addiction and other harmful lifestyle choices, and all kinds of unethical and illegal behaviour, including bribery and corruption, price fixing, theft and fraud, sexual harassment and abuse of authority, fiddling expenses and cheating at sport and in exams. Efforts to teach ethical behaviour in business schools make little difference. The media who report others' frailties are themselves unethical (...) and engage in illegal conduct. This book places the spotlight on individuals, their behavioural choices and the consequences that follow for theirs and others' lives and careers. The conclusion is that people have real choices and options and that successful avoidance of the worst outcomes can be achieved where there is a proper sense of proportion, of what is important, and of how each of us is doing. (shrink)

This Article explores the relationship between consumer credit markets and bankruptcy policy. In general, I argue that the causative relationships running between borrowing and bankruptcy compel a new strategy for policing the conduct of lenders and borrowers in modern consumer credit markets. The strategy must be sensitive to the role of the credit card in lending markets and must recognize that both issuers and cardholders are well placed to respond to the increased levels of spending and indebtedness. In the latter (...) parts of the Article, I recommend mandatory minimum payment requirements, a tax on distressed credit card debt, and the subordination of payments to credit card lenders in bankruptcy. I also argue that many aspects of the American bankruptcy system, as recently reformed, are overly protective of credit card issuers. (shrink)

This article explores the synthesis between the theories and practice of Humanistic Management and Self-Determination Theory of Motivation (SDT). Moving from Economistic to Humanistic Management involves considering human action as uniting internal and external dimensions, having ethics as a guide for a good life, viewing society as a community of people, and being open to beauty and transcendence. The recently elucidated 50-year legacy of SDT describes it as a truly human science of motivation that takes into consideration our attributes as (...) persons, including our capacities for awareness and self-regulation. It also focuses on one’s capacity for autonomy as it applies to individual functioning, interpersonal relationships, and societal interactions. SDT posits a continuum of motivational regulation ranging from amotivation through controlled to autonomous motivation. The current empirical study of Millennials' motivation to support local and global hunger charities based on social media communication employs the complete SDT continuum. Digitalization and globalization have fundamentally changed the nature of human communication. Millennials are central to the humanistic functioning of today’s society. The study findings of the dominance of integrated personal value autonomy demonstrates the necessity of assessing the complete set of SDT motivations in various contexts and situations. Given that SDT and Humanistic Management investigations have mainly involved corporations, one must also be open to investigating the humanistic management of non-profit social and governmental organizations. The non-greenwashed triple sustainability values of corporate, social and environmental good are pertinent targets for Humanistic Management research and Practices. (shrink)

The arbitrariness of a signal has long been seen as a theoretically important but difficult to pin down notion. In this article, we suggest there are at least two different notions of arbitrariness at play in philosophical and scientific debates concerning the use of arbitrary signals, and work towards improved analyses of both. We then consider how these different types of arbitrariness can co-occur and come apart. Finally, we examine the connections between these two types of arbitrariness and the cognitive (...) complexity of signal users with an eye towards better evaluating one possible form of human-nonhuman communicative continuity. We show that each type of arbitrariness bears its own nuanced relationship to cognitive complexity, demonstrating the theoretical importance of keeping these two notions separate. (shrink)

This article addresses the question of whether early Pleistocene hominins are plausibly viewed as having possessed a protolanguage, that is, a communication system exemplifying some but not all of the distinctive features of fully modern human language. I argue that the answer is “yes,” mounting evidence from the early Pleistocene “lithics niche.” More specifically, I first describe a cognitive platform that I think would have been sufficient, given appropriate socio-ecological conditions, for the creation and retention of a protolanguage. Then, using (...) archaeological evidence pertaining to hominin lithic behavior from the early Pleistocene, I attempt to make plausible the idea that each of these cognitive abilities were in fact in place by this point in hominin evolutionary history and also that the requisite socio-ecological conditions were satisfied. (shrink)