A number of studies have tested the relationship between a corporation's social and ethical performance and its financial performance. In contrast, this is the first study to demonstrate a link between overall financial performance and an emphasis on ethics as an aspect of corporate governance. It identifies the 26.8 percent of the 500 largest U.S. public corporations that, in their annual report to shareholders, commit to ethical behavior toward their stakeholders or emphasize compliance with their code of conduct. The financial (...) performance of these corporations ranks higher than that of those who do not at a significance level of p = < 0.005, using the 1997 Business Week ranking which averages eight publicly-reported measures of historical financial performance. These findings should motivate more corporations to utilize the principles of Social and Ethical Accounting, Auditing and Reporting (SEAAR). (shrink)

Most scholars think of David Hilbert's program as the most demanding and ideologically motivated attempt to provide a foundation for mathematics, and because they see technical obstacles in the way of realizing the program's goals, they regard it as a failure. Against this view, Curtis Franks argues that Hilbert's deepest and most central insight was that mathematical techniques and practices do not need grounding in any philosophical principles. He weaves together an original historical account, philosophical analysis, and his own (...) development of the meta-mathematics of weak systems of arithmetic to show that the true philosophical significance of Hilbert's program is that it makes the autonomy of mathematics evident. The result is a vision of the early history of modern logic that highlights the rich interaction between its conceptual problems and technical development. (shrink)

Human interaction and communication involve space in multiple ways. This paper examines the spatial and interactional order of a covertly video-taped police interrogation. When the participants enter the interrogation room and become engaged in the interrogation process, the room itself is a constraint and a resource for interaction. While interacting within a built environment, the participants appropriate their material surroundings in ways that constitute a spatial order and make possible certain arguments. This paper examines how the physical structure of the (...) interrogation room is differentially appropriated, used, and filled in by the participants''; territorial and postural manoeuvers over the course of their interaction; and how the spatial structures thus created by the bodily appropriation of the physical locale are subsequently formulated by talk and thereby used as a metaphorical resource to frame the participants'' situated experience. Through this embedded process, the interrogators move the suspect toward confession. (shrink)

Over time, according to popular and academic accounts, alternative trade initiatives [such as fair trade, organics, forest certification, and socially responsible investing ] almost invariably lose their oppositional stance and go mainstream. That is, they lose their alternative, usually peripheral, and often contrarian character. In this paper, I argue that this is not always the case and that the path to going mainstream is not always an unproblematic one. I observe that while scholars have documented various aspects of specific alternative (...) trade initiatives, little comparative work has been done to theorize their different trajectories. To advance the scholarship, I compare two alternative trade movements, fair trade and SRI, and develop three hypotheses—the relation motivations hypothesis, the material interests hypothesis, and the organization of credibility hypothesis—that explain why going mainstream has been so hotly contested in the fair trade movement but not the SRI movement. I articulate these hypotheses and evaluate their merits. (shrink)

The International Federation of Accountants (IFAC) has recently issued a revised "Code of Ethics for Professional Accountants" (IFAC Code). As a requirement for membership in IFAC, a national accounting organization must either adopt the IFAC Code or adopt a code of conduct that is not "less stringent" than the IFAC Code. In this paper, we examine the extent to which 158 national accounting organizations have adopted the revised IFAC Code as their own. Our results indicate that 80 of our sample (...) organizations have adopted the IFAC Code (sometimes with minor modifications), while the remaining 78 opted not to utilize the model IFAC Code. We then test the hypothesis that national accounting organizations in lower income economies would be less likely to adopt the IFAC Code than those in high income economies. Our results do not support the hypothesis. We argue that one potential reason for such a finding is that adopting the IFAC Code may be a cost effective means of adopting a code of ethics for organizations in lower income economies. (shrink)

Heidegger and East-Asian thought have traditionally been strongly correlated. However, although still largely unrecognized, significant differences between the political and metaphysical stance of Heidegger and his perceived counterparts in East-Asia most certainly exist. One of the most dramatic discontinuities between East-Asian thought and Heidegger is revealed through an investigation of Kitarō Nishida’s own vigorous criticism of Heidegger. Ironically, more than one study of Heidegger and East-Asian thought has submitted that Nishida is that representative of East-Asian thought whose philosophy most closely (...) resembles Heideggerian thought. In words that then and now resound discordantly within the enshrined, established view of Heidegger’s relationship to East-Asian thought, Nishida stated uninhibitedly his own view of Heidegger in the noteworthy statement: “Heidegger is not worth your time… He…does not recognize that which is indispensible and decisive, namely, God.” This present study lays out for the first time in English, the significant differences between the metaphysical and political stances of Nishida and Heidegger, Nishida’s own critique of Heidegger, and Heidegger’s own rather dismal assessment of non-Western philosophy, all of which demonstrate a remarkable, hitherto unrecognized discontinuity between Heidegger and East-Asian thought. (shrink)

Much of the debate about identity in recent decades has been about personal identity, and specifically about personal identity over time, but identity generally, and the identity of things of other kinds, have also attracted attention. Various interrelated problems have been at the centre of discussion, but it is fair to say that recent work has focussed particularly on the following areas: the notion of a criterion of identity; the correct analysis of identity over time, and, in particular, the disagreement (...) between advocates of perdurance and advocates of endurance as analyses of identity over time; the notion of identity across possible worlds and the question of its relevance to the correct analysis of de re modal discourse; the notion of contingent identity; the question of whether the identity relation is, or is similar to, the composition relation; and the notion of vague identity. A radical position, advocated by Peter Geach, is that these debates, as usually conducted, are void for lack of a subject matter: the notion of absolute identity they presuppose has no application; there is only relative identity. Another increasingly popular view is the one advocated by Lewis: although the debates make sense they cannot genuinely be debates about identity, since there are no philosophical problems about identity. Identity is an utterly unproblematic notion. What there are, are genuine problems which can be stated using the language of identity. But since these can be restated without the language of identity they are not problems about identity. (For example, it is a puzzle, an aspect of the so-called “problem of personal identity”, whether the same person can have different bodies at different times. But this is just the puzzle whether a person can have different bodies at different times. So since it can be stated without the language of personal “identity”, it is not a problem about identity, but about personhood.) This article provides an overview of the topics indicated above, some assessment of the debates and suggestions for further reading. (shrink)

Attempts to articulate the real meaning or ultimate significance of a famous theorem comprise a major vein of philosophical writing about mathematics. The subfield of mathematical logic has supplie...

It has become apparent that the debate between scientific realists and constructive empiricists has come to a stalemate. Neither view can reasonably claim to be the most rational philosophy of science, exclusively capable of making sense of all scientific activities. On one prominent analysis of the situation, whether we accept a realist or an anti-realist account of science actually seems to depend on which values we antecedently accept, rather than our commitment to “rationality” per se. Accordingly, several philosophers have attempted (...) to argue in favour of scientific realism or constructive empiricism by showing that one set of values is exclusively best, for anyone and everyone, and that the downstream choice of the philosophy of science which best serves those values is therefore best, for anyone and everyone. These efforts, however, seem to have failed. In response, I suggest that philosophers of science should suspend the effort to determine which philosophy of science is best for everyone, and instead begin investigating which philosophy of science is best for specific people, with specific values, in specific contexts. I illustrate how this might be done by briefly sketching a single case study from the history of science, which seems to show that different philosophies of science are better at motivating different forms of scientific practice. (shrink)

The confounding effects of heterogeneity in biological psychiatry and psychiatric genetics have been widely discussed in the literature. We suggest an approach in which heterogeneity may be put to use in hypothesis testing, and may find application in evaluation of the Crespi & Badcock (C&B) imprinting hypothesis. Here we consider three potential sources of etiologic subtypes for analysis.

The target article by Charney on behavior genetics/genomics discusses how numerous molecular factors can inform heritability estimations and genetic association studies. These factors find application in the search for genes for behavioral phenotypes, including neuropsychiatric disorders. We elaborate upon how single causal factors can generate multiple phenotypes, and discuss how multiple causal factors may converge on common neurodevelopmental mechanisms.

Interviewers routinely orient to applicant files as they produce first pair parts that forward the business of the interview. As they do so, they make clear what they know, whether they already know it or are discovering it in the moment, whether it comes from the file in hand, and whether the applicant holds primary rights to confirm or amend that information. In these moments, participants work out issues of epistemic authority through an orchestration of multimodal behaviors, including talk, gesture, (...) gaze, and touch. Our analysis focuses specifically on two discourse slots: when interviewers confirm specific information in side sequences; and when they gloss and assess general information while calling for an account. In the former, interviewers display minimal knowledge and secondary epistemic authority; in the latter, they show strong knowledge and assert primary epistemic authority. This article demonstrates how epistemic authority, negotiated through embodied talk-in-interaction, contributes to how interviews unfold. (shrink)

In this paper, I shed light on Kant’s notion of Erkenntnis or cognition by focusing on texts pertaining to Kant’s thoughts on logic. Although a passage from Kant’s Logik is widely referred to for understanding Kant’s conception of Erkenntnis, this work was not penned by Kant himself but rather compiled by Benjamin Jäsche. So, it is imperative to determine its fidelity to Kant’s thought. I compare the passage with other sources, including Reflexionen and students’ lecture notes. I argue that several (...) of the text’s peculiarities stem from Jäsche rather than Kant, but that nevertheless Jäsche largely got Kant's view right, with two major exceptions. First, Jäsche’s text fails to reproduce Kant’s key thesis that kennen and verstehen are jointly sufficient for Erkenntnis. Second, Jäsche’s text gives the false impression that Kant holds that animals have consciousness. (shrink)

The loss of life that resulted from the sinking of the fisheries training vessel EhimeMaru by the nuclear submarine USSGreeneville off Hawaii in February 2001 exemplifies the risks to United States–Japan alliance relations posed by US global military deployments. Following a pattern of incidents involving the US military in Japan itself, the collision violated Japanese expectations of benevolence from its stronger partner and put considerable pressure on the government to seek public apology and reassurance. This article examines the interplay of (...) culture, national security interests and domestic politics in framing both perceptions and diplomacy during the crisis. While differences at both the cultural and security levels complicated diplomacy, asymmetry in the respective domestic political stakes, combined with overriding and largely congruent security interests, helped the United States to provide Japan with the requisite reassurance. After a decade of alliance drift, both Japan and the United States were determined to forestall defection by their alliance partner. (shrink)

This article considers the war against terror in relation to classical tragedy. It uses Heidegger's analysis of Sophocles's play Antigone to argue that human beings are essentially `homeless' and yet our destiny lies in the continual attempt to overcome this homelessness by establishing foundational principles that might bring our journeying to an end. The tragedy of this situation is that the search for foundations and a search for a home invariably bring differing worlds in conflict with each other as their (...) paths to truth collide. Lucien Goldmann's analysis of the tragedy of refusal is also considered in relation to a non-foundational politics that may permit us not only to endure, but actually to affirm our homelessness as an attempt to resist the terror and anabolic militarism that marks the current age. (shrink)

This article explores the implications of a particular view of neo-humanism, as represented by John Brockman in his two books The Third Culture: Beyond the Scientific Revolution and The New Humanists: Science at the Edge, and calls for greater care by Brockman in utilizing the concept. This article argues against the idea that the “new” humanists, as Brockman implies, are primarily found within the domain of empirical minded thinkers in the natural and life sciences.

The International Federation of Accountants (IFAC) has issued a revised “Code of Ethics for Professional Accountants” (IFAC Code). The IFAC Code is intended to be a model code of ethics for national accounting organizations throughout the world. Prior research demonstrates that approximately 50% of IFAC member organizations have adopted the IFAC Code as their organizational code of conduct. There is therefore empirical evidence that international convergence of accounting ethical standards is occurring. We employ Hofstede’s ( 2008 , http://www.geert-hofstede.com/hofstede_dimensions.php ) cultural (...) dimensions in an attempt to empirically explain accounting organizations’ decisions about whether to adopt the IFAC Code or to retain their organization-specific code. Our results indicate that accounting organizations in cultures with high levels of Individualism and Uncertainty Avoidance are less likely to adopt the model IFAC Code. Organizations in high Individualism and Uncertainty Avoidance societies are therefore less likely to surrender the setting of ethical standards to an outside, international organization. (shrink)

The papers where Gerhard Gentzen introduced natural deduction and sequent calculi suggest that his conception of logic differs substantially from the now dominant views introduced by Hilbert, Gödel, Tarski, and others. Specifically, (1) the definitive features of natural deduction calculi allowed Gentzen to assert that his classical system nk is complete based purely on the sort of evidence that Hilbert called ?experimental?, and (2) the structure of the sequent calculi li and lk allowed Gentzen to conceptualize completeness as a question (...) about the relationships among a system's individual rules (as opposed to the relationship between a system as a whole and its ?semantics?). Gentzen's conception of logic is compelling in its own right. It is also of historical interest, because it allows for a better understanding of the invention of natural deduction and sequent calculi. (shrink)

The exegesis of sacred rites in the Talmud is subject to a restriction on the iteration and composition of inference rules. In order to determine the scope and limits of that restriction, the sages of the Talmud deploy those very same inference rules. We present the remarkable features of this early use of self-reference to navigate logical constraints and uncover the hidden complexity behind the sages? arguments. Appendix 11 contains a translation of the relevant sugya. 1Hebrew and Aramaic transliteration approximates (...) traditional Sephardic pronunciation, which is closer to academic standard transliteration than the various Ashkenazic pronunciations, yet is legible. Specific references follow the convention of folio (number), side (a or b), number of lines from the top or (if negative) bottom of the page. (shrink)

For evolutionary biologists, the concept of chance has always played a significant role in the formation of evolutionary theory. As far back as Greek antiquity, chance and "luck" were key factors in understanding the natural world. Chance is not just an important concept; it is an entire way of thinking about nature. And as Curtis Johnson shows, it is also one of the key ideas that separates Charles Darwin from other systematic biologists of his time. Studying the concept of (...) chance in Darwin's writing reveals core ideas in his theory of evolution, as well as his reflections on design, purpose, and randomness in nature's progression over the course of history.In Darwin's Dice: The Idea of Chance in the Thought of Charles Darwin, Curtis Johnson examines Darwin's early notebooks, his collected correspondence, and most of his published writing to trace the evolution of his ideas about chance in evolution. This proved to be one of Darwin's most controversial ideas among his reading public, so much so that it drew hostile reactions even from Darwin's scientific friends, not to mention the more general reader. The firestorm of criticism forced Darwin to forge a retreat, not in terms of removing chance from his theory--his commitment to it was unshakable--but in terms of how he chose to present his theory. Briefly, by changing his wording and by introducing metaphors and images, Darwin succeeded in making his ideas seem less threatening than before without actually changing his views. Randomness remained a focal point for Darwin throughout his life. Through the lens of randomness, Johnson reveals implications of Darwin's views for religion, free will, and moral theory. Darwin's Dice presents a new way to look at Darwinist thought and the writings of Charles Darwin. (shrink)

A decolonial practice and understanding of education (whether theological or otherwise) requires engaging, subverting, deposing and reimagining a whole ecology of imaginaries, practices, structures, institutionalities, traditions, power asymmetries etc.: a task that is far beyond the capacities of any individual, community or even generation. Cognisant of this reality, the article foregrounds the question of pedagogy in theological education (but only as an integral part of the colonial/decolonial ecology of education) and argues that in so far as our pedagogies in theological (...) education treat students primarily as ‘thinking creatures’, we are engaging in a dis-membering pedagogy that reproduces the coloniality of being. I identify a Cartesian anthropology (‘ego cogito sum’) – engendering a host of dualisms giving artificial supremacy to certain dimensions of reality over others – as a key animating source of dis-membering pedagogies. Drawing on the ‘pedagogical excess’ (i.e. underexplored pedagogical themes) in the theological anthropology of Simon Maimela in conversation with pedagogical visions that cohere and extend his anthropological commitments, I argue that a re-membering pedagogy is, at minimum: a pedagogy of performative action, embodiment and (community based) liminality. I argue throughout the article that in the work of re-sourcing our animating anthropologies and re-imagining our pedagogies, we are engaged in the healing work of re-membering that which coloniality has torn apart: theory and practice, mind and body, the individual and relationality, the student and the teacher, the theological school and society. Contribution: This article outlines my attempts to theoretically and theologically ground (and extend) my espoused pedagogical commitments forged at the intersection of my community work and teaching as a theological educator in an undergraduate BTh programme. This article invites other theological educators to become conscious of the theological anthropology that their espoused pedagogical commitments assume and reflect on the pedagogical commitments that their theological anthropology entails, especially as it relates to the ongoing calls for the Africanisation/decolonisation of theological education in South Africa. (shrink)

There is an ambiguity in the concept of deductive validity that went unnoticed until the middle of the twentieth century. Sometimes an inference rule is called valid because its conclusion is a theorem whenever its premises are. But often something different is meant: The rule's conclusion follows from its premises even in the presence of other assumptions. In many logical environments, these two definitions pick out the same rules. But other environments are context-sensitive, and in these environments the second notion (...) is stronger. Sorting out this ambiguity has led to profound mathematical investigations with applications in complexity theory and computer science. The origins of this ambiguity and the history of its resolution deserve philosophical attention, because our understanding of logic stands to benefit from their details. I am eager to examine together with you, Crito, whether this argument will appear in any way different to me in my present circumstances, or whether it remains the same, whet... (shrink)