We considered the question of how corporate social responsibility differs between Canada and the U.S. Prior research has identified that national institutional differences exist between the two countries [Freeman and Hasnaoui, J Business Ethics 100:419–443, 2011], which may be associated with variations in their respective CSR practices. Matten and Moon [Acad Manag Rev 33:404–424, 2008] suggested that cross-national differences in firms’ CSR are depicted by an implicit–explicit conceptual framework: explicit CSR practices are deliberate and more strategic than implicit CSR practices. (...) We compared Canada and U.S. CSR and examined how CSR strategic alliances, CSR reporting, and CSR performance in the two countries correspond to implicit versus explicit CSR practices, which we link to stakeholder and signaling perspectives. We relied upon a new database, the Sustainalytics Global Platform, and we found a positive association exists between CSR strategic alliances and the number of years that firms have issued standalone CSR reports in both countries. Moreover, we found that CSR scores mediated this association in the U.S., as U.S. firms with high CSR scores typically engage in more CSR strategic alliances. In Canada, we did not find this mediating effect. Our findings suggest that U.S. firms engage in signaling activities that are more strategic and explicit than their Canadian counterparts. This paper closes with implications for practice and theory. (shrink)

We explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives (e.g., Johnson, R. and D. Greening: 1999, Academy of Management Journal 42(5), 564-578; Kane, E. J.: 2002, Journal of Banking and Finance 26, 1919-1933.). We examine the association between executive compensation and corporate social responsibility (CSR) for 77 Canadian firms using three key components of executives' compensation structure: salary, bonus, and stock options. Similar to prior research (McGuire, J., (...) S. Dow and K. Argheyd: 2003, Journal of Business Ethics 45(4), 341-359), we measure three different aspects of CSR, which include Total CSR as well as CSR Strengths and CSR Weaknesses. CSR Strengths and CSR Weaknesses capture the positive and negative aspects of CSR, respectively. We find significant positive relationships between: (1) Salary and CSR Weaknesses, (2) Bonus and CSR Strengths, (3) Stock Options and Total CSR; and (4) Stock Options and CSR Strengths. Our findings suggest the importance of the structure of executive compensation in encouraging socially responsible actions, particularly for larger Canadian firms. This in turn suggests that executive compensation can be an effective tool in aligning executives' welfare with that of the "common good", which results in more socially responsible firms (Bebchuk, L., J. Fried and D. Walker: 2002, The University of Chicago Law Review 69, 751-846; Zalewski, D.: 2003, Journal of Economic Issues 37(2), 503-509). In addition, our findings suggest the importance of institutional context in influencing the association between executive compensation and CSR. Further implications for practice and research are discussed. (shrink)

Recent studies of the low abundant signaling lipid, phosphatidylinositol 3,5‐bisphosphate (PI(3,5)P2), reveal an intriguingly diverse list of downstream pathways, the intertwined relationship between PI(3,5)P2 and PI5P, as well as links to neurodegenerative diseases. Derived from the structural lipid phosphatidylinositol, PI(3,5)P2 is dynamically generated on multiple cellular compartments where interactions with an increasing list of effectors regulate many cellular pathways. A complex of proteins that includes Fab1/PIKfyve, Vac14, and Fig4/Sac3 mediates the biosynthesis of PI(3,5)P2, and mutations that disrupt complex function and/or (...) formation cause profound consequences in cells. Surprisingly, mutations in this pathway are linked with neurological diseases, including Charcot‐Marie‐Tooth syndrome and amyotrophic lateral sclerosis. Future studies of PI(3,5)P2 and PI5P are likely to expand the roles of these lipids in regulation of cellular functions, as well as provide new approaches for treatment of some neurological diseases. (shrink)

Abstract:In this paper we develop a categorization scheme for stakeholder research based on differences in studies’ primary level of analysis (managerial agency, organizational, or societal) and use this scheme to review and critique genres of stakeholder-based accounting research. We draw three primary conclusions: 1) stakeholder research in accounting should more clearly incorporate the business ethics stakeholder literature, 2) ethical issues are much less likely to be considered in stakeholder-based accounting research when a managerial agency level of analysis is adopted, and (...) 3) the accounting discipline can learn from debates within the business ethics literature concerning shareholder dominance and stakeholder legitimacy. These conclusions, taken together, demonstrate the need for accounting researchers to become more focused on ethical considerations in the design of accounting information systems, performance measurement criteria, and financial reporting models. (shrink)

Information is a force multiplier. Knowledge of the enemy's capability and intentions may be of far more value to a military force than additional troops or firepower. Situation assessment is the ongoing process of inferring relevant information about the forces of concern in a military situation. Relevant information can include force types, firepower, location, and past, present and future course of action. Situation assessment involves the incorporation of uncertain evidence from diverse sources. These include photographs, radar scans, and other forms (...) of image intelligence, or IMINT; electronics intelligence, or ELINT, derived from characteristics (e.g., wavelength) of emissions generated by enemy equipment; communications intelligence, or COMINT, derived from the characteristics of messages sent by the enemy; and reports from human informants (HUMINT). These sources must be combined to form a model of the situation. The sheer volume of data, the ubiquity of uncertainty, the number and complexity of hypotheses to consider, the high-stakes environment, the compressed time frame, and deception and damage from hostile forces, combine to present a staggeringly complex problem. Even if one could formulate a decision problem in reasonable time, explicit determination of an optimal decision policy exceeds any reasonable computational resources. While it is tempting to drop any attempt at rational analysis and rely purely on simple heuristics, we argue that this can lead to catastrophic outcomes. We present an architecture for a ``complex decision machine'' that performs rational deliberation to make decisions in real time. We argue that resource limits require such an architecture to be grounded in simple heuristic reactive processes. We thus argue that both simple heuristics and complex decision machines are required for effective decision making in real time for complex problems. We describe an implementation of our architecture applied to the problem of military situation assessment. (shrink)

: Dr. Smith is an internist in private practice who works at an inner city clinic affiliated with a university hospital. He is also a member of the university faculty. Many of Dr. Smith’s patients have type 2 diabetes mellitus and struggle with health care and other costs. Thinking about opportunities to better serve his patients and advance his career, Dr. Smith considers conducting clinical research in his office. ACME is a respected pharmaceutical company that for decades has engaged in (...) research, development, and production of widely used drugs. Several of ACME’s oral agents for type 2 diabetes will soon go off patent. In an effort to retain its market share in this class of drugs, ACME wants to complete clinical trials expeditiously and obtain approval for its new oral hypoglycemic medicine. The company approaches Dr. Smith to be a coinvestigator in its multicenter clinical trial. (shrink)

. This paper examines the association between long-term compensation and corporate social responsibility for 90 publicly traded Canadian firms. Social responsibility is considered to include concerns for social factors and the environment, 564-578; Kane, E. J., 341-359). Long-term compensation attempts to focus executives efforts on optimizing the longer term, which should direct their attention to factors traditionally associated with socially responsible executives. As hypothesized, we found a significant relationship between the long-term compensation and total CSR weakness as well as the (...) product/environmental weakness dimension of CSR. In addition, we found a marginally significant relationship between long-term compensation and total corporate responsibility. Our findings are that executives long-term compensation is associated with a firms environmental actions, and that firms that utilize long-term compensation are more likely to mitigate product/environment weaknesses than those that do not. Implications for practice and research are discussed. (shrink)

This book is a detailed study of how, according to Thomas Aquinas and his works, God’s Holy Spirit is continuously at work in and through human moral activity.

In lieu of an abstract, here is a brief excerpt of the content:Paul Oskar Kristeller 1905–1999Edward P. MahoneyPaul Oskar Kristeller was without doubt one of the most productive and accomplished scholars of this century. He received an excellent education in the classics at the Mommsen-Gymnasium in his native Berlin before going to the University of Heidelberg in 1923. There he pursued studies in a wide range of subjects, including medieval history, German literature, physics, and art history. The philosophy professors who (...) much influenced him both at Heidelberg and at Freiburg and Marburg were Ernst Hoffman, Karl Jaspers, Richard Kroner, and Martin Heidegger. In 1929 he received his doctorate from Heidelberg for his dissertation Der Begriff der Seele in der Ethik des Plotin, which was directed by Hoffman and published at Tübingen the same year. He then went to Berlin, where he engaged in formal studies in classical philology before going to Freiburg to do postgraduate work in philosophy with Heidegger during the years 1931 to 1933. Heidegger approved a study of Marsilio Ficino as Kristeller’s Habili-tationschrift and helped him to secure a fellowship enabling him to do research on Ficino and to begin writing. After visiting Italy during this period and taking into account the changed political scene in Germany, Kristeller decided in 1934 to move to Italy permanently. He taught in Florence in a high school for German Jewish students until he secured in 1935, with the help of Giovanni Gentile, a lectureship in German at the Scuola Superiore and the University of Pisa. He maintained throughout his academic career a personal and warm attachment to the Scuola Superiore. Moreover, he enjoyed throughout his subsequent career a warm and personal friendship with various Italian scholars that was first developed during his Italian stay in the thirties.While still in Italy, Kristeller completed his book on Ficino in 1937; he prepared an Italian version the next year. However, both the German and Italian versions would be published only years later. During this period he also engaged in manuscript studies in the major Italian cities, searching in particular for Ficino manuscripts. The result of these labors was his two-volume work, Supplementum Ficinianum: Marsilii Ficini Philosophi Platonici Opuscula Inedita et Dispersa, which was published by the Scuola Normale in 1937. He considered his “teachers” in manuscript studies to be Giovanni Cardinal Mercati, Monsignor Auguste Pelzer, and Ludwig Bertalot. Giovanni Gentile aided the publication of Kristeller’s Supplementum Ficinianum and subsequently helped him to emigrate to the United States. Kristeller always maintained a loyalty to Gentile and felt gratitude to him for extending him such help.In 1938 Kristeller lost his position at Pisa because of the Fascist anti-Semitic laws, but he was permitted to go to Rome where he assisted Bertalot in manuscript research at the Vatican library. Through the intervention of Roland H. Bainton, Dean P. Lockwood, Dom Anselm Strittmater, O.S.B., and other American [End Page 758] friends Kristeller was able to leave for the United States. He arrived at New York in February 1939 and spent the Spring term at Yale University. He was given an adjunct position at Columbia University for the fall term, holding the rank of Associate until 1948, when he was made an Associate Professor of Philosophy. By that time he had established himself as a major force in the development of Renaissance studies in the United States. His book on Ficino was translated into English as The Philosophy of Marsilio Ficino and published in 1943 by the Columbia University Press. The Italian version was published at Florence in 1953; a revised edition, containing a new bibliography that had been brought up to date, appeared in 1988.Kristeller published a large number of articles on a wide range of topics, establishing himself as a major interpreter of the significance of Renaissance humanism as well as a leading authority not only on Ficino and Renaissance Platonism but also on Pietro Pomponazzi and Renaissance Aristotelianism. He developed at Columbia bonds of friendship with Ernest A. Moody and John Herman Randall, Jr., both of whom had strong interests in late-medieval Aristotelianism. With Randall and Ernst Cassirer he prepared what would become a bestseller, the Renaissance Philosophy of Man: Selections... (shrink)

This article has been invited by The European Legacy editors as a response to Ayumu Tamura’s “Did Descartes Read Sextus’s Outlines of Pyrrhonism?” which continues the promising lines of enquiry he...