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)

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)

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)

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 brief essay explores how understanding the treatment of expert evidence requires engaging with its legal and political contexts, and not just focusing on its epistemological aspects. Although the law of evidence and thus its treatment of experts is significantly informed by epistemological considerations, it is also informed by concerns over the organization of trials, larger issues of intelligent governance, social concerns, and enforcement issues. These five aspects to the law of evidence give rise to principles to guide the explicit (...) structuring of the law of evidence that are identified here as well. This complexity helps to explain why the central issue of expert testimony is not the epistemological one of knowledge and belief but instead the conflict between educational and deferential modes of trial. (shrink)

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.

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)

Research Articles Ronald J. Pestritto, Social Philosophy and Policy, FirstView Article.

In the first section of my paper, I want to consider the “paradoxes of complementarity” between polarised notions such as the quantum concepts of “wave” and “particle.” I will argue that if we treat this topic with all the “gravity” it deserves, we will be able to understand once and for all why this debate can never be completely resolved. In the second section, I want to consider the notion of “parody.” At the end, astute readers must determine forthemselves whether (...) I can be trusted to mean what I say, or whether this is all merely ironic, a post-modern hoax, one that undercuts the very boundaries it installs. (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)

Delving into the newly identified genre of the philosophical autobiography, Dr. Ronald J. Manheimer's 'Mirrors of the mind' takes both the neophyte and the initiated on a unique literary and philosophical journey through the works of important thinkers who have changed the world or, at least, how we perceive it. This guided tour of the life of the mind covers nine self-reflective narratives ranging from fourth century Augustine's 'Confessions' to 20th century Simone de Beauvoir's 'The prime of life.'"--Back cover.

The Association for Core Texts and Courses asserts its commitment to coming together and speaking about the scientific, the political, and the artistic to live together in an enlightened fashion. ACTC's Tenth Annual Conference re-affirmed and re-examined the value of serious reading and discussion focused through core texts.

Umm el-Qaab VII: Private Stelae of the Early Dynastic Period from the Royal Cemetery at Abydos. By Geoffrey Thorndike Martin. DAI Cairo, Archäologische Veröffentlichungen, vol. 123. Wiesbaden: Harrassowitz Verlag, 2011. Pp. 219, 90 plts. €128.