This article analyzes the relationship between corporate social responsibility (CSR) decoupling and financial market outcomes. CSR decoupling refers to the gap between CSR disclosure and CSR performance. More specifically, we analyze the effect of CSR decoupling on analysts’ forecast errors, cost of capital, and access to finance. We also examine the moderating effect of forecast errors on relationships between CSR decoupling and cost of capital and access to finance. For a sample of U.S. firms consisting of 7,681 firm-year observations for (...) the period 2006–2015, our empirical evidence supports the idea that a wider gap results in higher analysts’ forecast errors, a greater cost of capital, and reduced access to finance. In addition, our results show that forecast errors enhance the effect of the CSR decoupling on cost of capital and access to financial resources. We also note that external monitoring, in the form of greater analysts’ coverage, reduces CSR decoupling. (shrink)

In this paper I examine whether different suggestions made in the philosophy of perception can help us to explain and understand the phenomenal character of emotional experience. After having introduced the range of possible positions, I consider qualia-theory, reductive pure intentionalism and reductive impure intentionalism. I argue that qualia-theory can easily explain why emotions are phenomenal states at all but that it cannot account for the “inextricable link thesis” which is quite prominent in the philosophy of emotion. Reductive pure and (...) impure intentionalism, in turn, seem to fit better with this thesis but they have difficulties to explain what makes emotions phenomenal states at all. Therefore, I finally discuss whether non-reductive intentionalism might be an option for explaining the phenomenal character of emotional experience. (shrink)

In this paper, we investigate the role of intention and joint attention in joint actions. Depending on the shared intentions the agents have, we distinguish between joint path-goal actions and joint final-goal actions. We propose an instrumental account of basic joint action analogous to a concept of basic action and argue that intentional joint attention is a basic joint action. Furthermore, we discuss the functional role of intentional joint attention for successful cooperation in complex joint actions. Anika Fiebich is (...) PhD student in Philosophy at the Ruhr-University Bochum, Germany. Shaun Gallagher is Lilian and Morrie Moss Professor of Philosophy at the University of Memphis, USA. (shrink)

In this article, we propose a pluralistic approach to the explanation of social understanding that integrates literature from social psychology with the theory of mind debate. Social understanding in everyday life is achieved in various ways. As a rule of thumb we propose that individuals make use of whatever procedure is cognitively least demanding to them in a given context. Aside from theory and simulation, associations of behaviors with familiar agents play a crucial role in social understanding. This role has (...) been neglected so far. We illustrate the roles of fluency and associations in social understanding in false belief tasks. (shrink)

This volume examines minimality in cooperation and shared agency from various angles. It features essays written by top scholars in the philosophy of mind and action. Taken together, the essays provide a genuine contribution to the contemporary joint action debate. The main accounts in this debate present sufficient rather than necessary or minimal criteria for there to be cooperation. Much discussion in the debate deals with robust rather than more attenuate and simple cases of cooperation or shared agency. Focusing on (...) such minimal cases, however, may help to explain how cooperation comes into existence and how minimal cooperation interrelates with more complex cases of cooperation. The contributors discuss minimality in cooperation by focusing on particular aspects. For example, they consider how social roles might deliver minimal cooperation constraints or what the minimal contextual criteria are for cooperation to emerge. Readers will find the answers to these and other questions: What is minimally cooperative behavior? By what steps could full members of a society organized by conventions, norms and institutions be constructed from creatures with minimal social skills and cognitive abilities? What do we experience of actions when we act together with a purpose? (shrink)

In this paper, I aim to determine to what extent contemporary cross-cultural and developmental research can shed light on the role that narrative practices might play in the development of folk psychology. In particular, I focus on the role of narrative practices in the development of false belief understanding, which has been regarded as a milestone in the development of folk psychology. Second, I aim to discuss possible cognitive procedures that may underlie successful performance in false belief tasks. Methodologically, I (...) distinguish between two kinds of narrative practices: ‘mentalistic narrative practice’, and ‘behavioral-contextual narrative practice’ behavior of another person in a specific socio-situational context). Whereas the former is more prevalent in Western cultures than in Eastern cultures, the latter is predominantly used by members of Eastern cultures. Mentalistic narrative practices correlate with cultural divergences in the development of false belief understanding throughout ontogeny but do not seem to play the key role. The analysis shows that conceptual change and the acquisition of mental state terms is essential for passing the false belief task, and that theory is likely to be the cognitive mechanism involved here such as proposed by Theory Theory. However, Hutto’s Narrative Practice Hypothesis trumps over Theory Theory to account for the varieties and ambiguities people typically meet when understanding each other in everyday life. (shrink)

In this article I defend pluralist theory against various objections. First, I argue that although traditional theories may also account for multiple ways to achieve social understanding, they still put some emphasis on one particular epistemic strategy. Pluralist theory, in contrast, rejects the so-called ‘default assumption’ that there is any primary or default method in social understanding. Second, I illustrate that pluralist theory needs to be distinguished from integration theory. On one hand, integration theory faces the difficulty of trying to (...) combine traditional theories of social understanding that have contradictory background assumptions. On the other hand, pluralist theory goes beyond integrating traditional theories by accounting for a variety of factors that may play a role in social understanding but have been neglected in such theories, including stereotype activation, social and personal relationships, contextual features, individual moods, perceptions, and so on. Third, I argue that if the default assumption is rejected, pluralist theorists need to provide another positive account of why particular cognitive processes are more likely to come into play in a specific instance of social understanding than others in order to provide a genuine alternative to traditional theories. I discuss three versions of pluralist theory that meet this challenge by pointing to normativity, fluency, and interaction. (shrink)

In many immigrant groups, women gain less command of the host country language than the men. Using life story interviews with marriage migrants from Turkey, now living in Denmark, this article investigates this limited language learning, linking it to these women's lives as they primarily unfold in three social locations: households, workplaces and language schools. During their first years in Denmark a gendered division of work may relegate the women to the Turkish- or Kurdish-speaking home environment. When they subsequently enter (...) work, their poor Danish skills only allow them access into jobs with little host country interaction. The available language education becomes fragmented after childbirth and often remains inadequate to substantially raise the women's command of Danish. Furthermore, national legislation may unintentionally impede language learning. As a result, even women with expressed ambitions of acquiring Danish may continue living below a `language threshold' that precludes them from gaining broader access to host country resources. (shrink)

In this article, I argue for cooperation as a three-dimensional phenomenon lying on the continua of a cognitive, a behavioural, and an affective axis. Traditional accounts of joint action argue for cooperation as involving a shared intention. Developmental research has shown that such cooperation requires rather sophisticated social cognitive skills such as having a robust theory of mind - that is acquired not until age 4 to 5 in human ontogeny. However, also younger children are able to cooperate in various (...) ways. Moreover, the coordinated behaviours of the agents can be more or less complex. Finally, phenomenological considerations and findings from social psychology illustrate that affective states and agent-specificities may play a central role in cooperative activities. I end with discussing the implications of my analysis that speak in favour of a pluralist account of social cognition. (shrink)

Background:Clinical ethics committees have been broadly implemented in university hospitals, general hospitals and nursing homes. To ensure the quality of ethics consultations, evaluation should be...

Using a time-lagged design, we tested the main effects of Islamic Work Ethic (IWE) and perceived organizational justice on turnover intentions, job satisfaction, and job involvement. We also investigated the moderating influence of IWE in justice–outcomes relationship. Analyses using data collected from 182 employees revealed that IWE was positively related to satisfaction and involvement and negatively related to turnover intentions. Distributive fairness was negatively related to turnover intentions, whereas procedural justice was positively related to satisfaction. In addition, procedural justice was (...) positively related to involvement and satisfaction for individuals high on IWE however it was negatively related to both outcomes for individuals low on IWE. For low IWE, procedural justice was positively related to turnover intentions, however it was negatively related to turnover intentions for high IWE. In contrast, distributive justice was negatively related to turnover intentions for low IWE and it was positively related to turnover intentions for high IWE. (shrink)

As legal scholar Ariela Dubler notes, the institution of marriage casts a long shadow across contemporary social life. Much more than a way of conferring social sanction on sexual and romantic relationships, marriage unlocks a wide range of social goods, from inheritance rights to medical records access. In addition, though, and as generations of feminists, queer activists, and others have made clear, this institution is part of a wider network of power relationships that it helps to shore up and conceal. (...) Critics most often point to the way the marital regime quietly reinforces patriarchal, bourgeois liberal, and heteronormative assumptions, hiding them in the shadow of putatively benign, private, and natural social structures. This article brings the overlooked connections between marriage and race out of the shadows and more fully into view. Using and refining a fourfold notion of racial invisibility developed in Taylor’s Black Is Beautiful, we consider two respects in which this ocularcentric metaphor for racialized epistemic short-circuiting is particularly appropriate for discussing the marital regime. (shrink)

Proposals to release genetically engineered organisms in the wild raise complex ethical issues related to their safe and equitable implementation. While there is broad agreement that community and public engagement is vital to decision‐making in this context, more discussion is needed about who should be engaged in such activities and in what ways. This article identifies Indigenous peoples as key stakeholders in decisions about gene‐editing in the wild and argues that engagement activities need not only include Indigenous peoples but also (...) be designed, conducted, and analyzed in ways that confront longstanding power imbalances that dismiss Indigenous expertise. We offer specific recommendations to guide deliberative activities to not only be inclusive of Indigenous peoples but also to empower their diverse, situated knowledges. We call on those committed to the inclusive design of broad public deliberation to pursue strategies that shift dominant power dynamics to include Indigenous communities in more meaningful ways. (shrink)

In this paper, I investigate social cognition and its relation to interaction in autism from the perspective of a pluralist account of social understanding by considering behavioral as well as neuroscientific findings. Traditionally, researchers have focused on mental state reasoning in autism, which is uncontroversially impaired. A pluralist account of social cognition aims to explore the varieties of social understanding that are acquired throughout ontogeny and may play a role in everyday life. The analysis shows that children with autism are (...) well able to understand other people’s behavior by considering social rules and norms, scripts, and stereotypes. Moreover, some individuals with autism succeed in understanding other people’s behavior in terms of mental states by employing explicit behavioral rules as a compensatory strategy. The paper ends with a discussion of the social cognitive functions in autism and their relation to the motivation of individuals with autism to engage in social interaction. (shrink)

For decades, philosophers and psychologists have assumed that children understand other people’s behavior on the basis of Belief Reasoning (BR) at latest by age 5 when they pass the false belief task. Furthermore, children’s use of BR in the true belief task has been regarded as being ontogenetically prior. Recent findings from developmental studies challenge this view and indicate that 4- to 5-year-old children make use of a reasoning strategy, which is cognitively less demanding than BR and called perceptual access (...) reasoning (PAR), in true belief tasks. I appeal to research on fluency to explain these findings. On my account, 4- to 5- year-old children understand other people’s behavior by means of BR if they experience cognitive strain (such as in false belief tasks) but they revert to simpler heuristics PAR when such an experience is missing (such as in true belief tasks). (shrink)

In this article I argue that Jürgen Habermas’ notion of morality (moral norms) has more in common with Hegel’s notion of ‘ethical life’ as a ‘ sittlich ’ relation – understood as a socially integrative force – rather than Kant’s supreme principle of personal morality. I show that Habermas and Hegel, each in his own way, make a distinction between morality and ethics. However, I make the case that Habermas’ conception of ‘morality’ incorporates aspects of Hegel’s notion of ‘ethical life’, (...) while Habermas’ conception of ‘ethical’ – referring to individual and group conceptions of the good life – is a remedy to the shortcomings in Hegel’s overly unified ethical life. I offer an alternative reading of Habermas’ principle of morality, which I suggest should be read as his attempt to provide a binding process to set up the norms that ought to condition a modern political community understood as a civil association. (shrink)

Unfortunately there is a typo in section 2.3.1, paragraph 7 “Referring to recent findings from verbal versions of the true belief task that suggest that 4- to 5-year-old children pass such tasks not via belief reasoning but simpler heuristics that draw on perceptual access, Fiebich argues that 4- to 5-year-olds are still engaged in cognitively demanding belief reasoning when passing verbal versions of the false belief task.”.

This article focuses on how an often-overlooked portion of PPACA, “Community Transformation Grants,” might close the evidence gap in the relationship between obesity and the built environment and provide a pathway to effectively address this medically and economically costly epidemic.

The social interface between reproductive medicine and embryonic stem cell research has been investigated in a pilot study at a large IVF clinic in central China. Methods included observation, interviews with hospital personnel, and five in-depth qualitative interviews with women who underwent IVF and who were asked for their consent to the donation of embryos for use in medical (in fact human embryonic stem cell) research. This paper reports, and discusses from an ethical perspective, the results of an analysis of (...) these interviews. The participants talked of extreme social pressure to become pregnant. Once they had a baby, ‘spare’ embryos lost practical significance due to the Chinese one-child policy. In the context of decision making about donating embryos to research, the women used the clinical distinctions between ‘good and bad quality’ embryos and also between frozen and transferred embryos, as guiding moral distinctions. In the absence of concrete information about what sort of research their embryos should be used for, the women interviewed either refused consent (for fear that the embryo would be given to another couple) or accepted, expressing motives of solidarity with other women in a similar situation. This reveals that they filled the knowledge gap with an image of research improving fertility treatment. (shrink)

This paper examines women’s experiences with decision-making about non-invasive prenatal testing (NIPT). Such tests offer knowledge about chromosomal disorders early in pregnancy, without the risk of miscarriage associated with invasive procedures such as amniocentesis. Based on qualitative interviews with women in Germany who used, or declined, NIPT, we show how some women, who would not consider amniocentesis due to the risk of miscarriage, welcome the knowledge provided by, and the additional agency resulting from, NIPT. For others, declining the offer to (...) “know more” becomes increasingly difficult to articulate. The absence of risk strips women of a “good reason” to justify their decision not to test, thus implicitly challenging their “right not to know.” Moreover, NIPT heightens moral dilemmas within relationships with partners, existing children, and sometimes other close relatives. While clinically “non-invasive,” we argue that NIPT changes decision-making in an ethically and socially highly significant way. (shrink)

Although company narratives frequently emphasize impressive sales numbers and market leadership, such an organizational “top dog” narrative can backfire when companies are accused of engaging in unethical conduct. This research demonstrates, through a series of nine (_N_ = 3872) experimental studies, that an organizational top dog (vs. underdog) narrative increases the intended punishment of company moral transgressions but not non-moral transgressions. Such differences in intended punishment emerge because observers infer that organizations with a top dog narrative use predominantly dominance-based strategies (...) to achieve their status, whereas companies with an underdog narrative are less likely perceived as employing such strategies. We provide preliminary evidence that a debiasing intervention decreases the harsher punishment of organizations with a top dog narrative but does not affect the punishment of organizations with an underdog narrative. (shrink)

We examine the relationship between corporate governance and the extent of corporate social responsibility (CSR) disclosures in the annual reports of Bangladeshi companies. A legitimacy theory framework is adopted to understand the extent to which corporate governance characteristics, such as managerial ownership, public ownership, foreign ownership, board independence, CEO duality and presence of audit committee influence organisational response to various stakeholder groups. Our results suggest that although CSR disclosures generally have a negative association with managerial ownership, such relationship becomes significant (...) and positive for export-oriented industries. We also find public ownership, foreign ownership, board independence and presence of audit committee to have positive significant impacts on CSR disclosures. However, we fail to find any significant impact of CEO duality. Thus, our results suggest that pressures exerted by external stakeholder groups and corporate governance mechanisms involving independent outsiders may allay some concerns relating to family influence on CSR disclosure practices. Overall, our study implies that corporate governance attributes play a vital role in ensuring organisational legitimacy through CSR disclosures. The findings of our study should be of interest to regulators and policy makers in countries which share similar corporate ownership and regulatory structures. (shrink)

The theory of rough sets starts with the notion of an approximation space , which is a pair ( U , R ), U being the domain of discourse, and R an equivalence relation on U . R is taken to represent the knowledge base of an agent, and the induced partition reflects a granularity of U that is the result of a lack of complete information about the objects in U . The focus then is on approximations of concepts (...) on the domain, in the context of the granularity. The present article studies the theory in the situation where information is obtained from different sources. The notion of approximation space is extended to define a multiple-source approximation system with distributed knowledge base , which is a tuple , where N is a set of sources and P ranges over all finite subsets of N . Each R P is an equivalence relation on U satisfying some additional conditions, representing the knowledge base of the group P of sources. Thus each finite group of sources and hence individual source perceives the same domain differently (depending on what information the group/individual source has about the domain), and the same concept may then have approximations that differ with the groups. In order to express the notions and properties related with rough set theory in this multiple-source situation, a quantified modal logic LMSAS D is proposed. In LMSAS D , quantification ranges over modalities, making it different from modal predicate logic and modal logic with propositional quantifiers. Some fragments of LMSAS D are discussed and it is shown that the modal system KTB is embedded in LMSAS D . The epistemic logic is also embedded in LMSAS D , and cannot replace the latter to serve our purpose. The relationship of LMSAS D with first and second-order logics is presented. Issues of expressibility, axiomatization and decidability are addressed. (shrink)

This study examined the influence of ethical leadership on knowledge sharing, the mediating role of psychological ownership, and the moderating effect of professional commitment between ethical leadership and knowledge sharing. Data were collected from 307 public listed Pakistani companies’ employees. Statistical analyses were performed by using SPSS Version 25 and AMOS version 22. The findings indicate a positive relationship between EL and KS behavior. Additionally, the impact of EL on KS was partially mediated by psychological ownership. Furthermore, professional commitment buffers (...) the link between EL and KS. This study contributes to the body of knowledge in the field of leadership by confirming the role of ethics. The results show that ethical leaders develop employee attitudes that contribute to employee KS behavior. Ethical leaders create and encourage a learning culture to enhance organizational performance. This study adds to the little data on the positive impact of EL on listed company’s employees and addresses the gaps in previous studies on the role of EL in changing environments. In addition, professional commitment as a moderator has not been previously investigated with ethical leadership antecedents. (shrink)

A modern classic of Universal Sufism that explores the mystical dimensions of music-and the musical dimensions of mysticism. Music, according to Sufi teaching, is really a small expression of the overwhelming and perfect harmony of the whole universe-and that is the secret of its amazing power to move us. The Indian Sufi master Hazrat Inayat Khan (1882-1927), the first teacher to bring the Sufi mystical tradition to the West, was an accomplished musician himself. His lucid exposition of music's divine (...) nature has become a modern classic, beloved not only by those interested in Sufism but by musicians of all kinds. This newly reissued edition includes a foreword by Pir Zia Inayat Khan, Hazrat Inayat Khan's grandson and the current leader of the Inayati Order, the widespread Western Sufi organization that Hazrat Inayat Khan founded. (shrink)

Within the Ideological Surround Model of the social sciences and religion, so-called “universal” perspectives within the psychology of religion can dialogically clarify and be clarified by the “particular” elements of Muslim commitment. This study developed new scales for operationalizing the experience and behavior of Pakistani Muslims during Ramadan. In a sample of university students, one set of experiential factors apparently facilitated, whereas another interfered with the practices of Ramadan. Intrinsic and Extrinsic Personal Religious Orientations correlated with greater and the Extrinsic (...) Social motivation with lower levels of involvement in Ramadan. Relative to these religious orientation measures, Ramadan experience scales displayed incremental validity by explaining additional variance in Ramadan behavior. Women proved to be more religious than men. At the most general level, these data further supported the dialogic assumptions of the Ideological Surround Model of research in the psychology of religion. (shrink)

This article explores the role of surface ambiguities in referring expressions, and how the risk of such ambiguities should be taken into account by an algorithm that generates referring expressions, if these expressions are to be optimally effective for a hearer. We focus on the ambiguities that arise when adjectives occur in coordinated structures. The central idea is to use statistical information about lexical co-occurrence to estimate which interpretation of a phrase is most likely for human readers, and to avoid (...) generating phrases where misunderstandings are likely. Various aspects of the problem were explored in three experiments in which responses by human participants provided evidence about which reading was most likely for certain phrases, which phrases were deemed most suitable for particular referents, and the speed at which various phrases were read. We found a preference for ‘‘clear’’ expressions to ‘‘unclear’’ ones, but if several of the expressions are ‘‘clear,’’ then brief expressions are preferred over non-brief ones even though the brief ones are syntactically ambiguous and the non-brief ones are not; the notion of clarity was made precise using Kilgarriff's Word Sketches. We outline an implemented algorithm that generates noun phrases conforming to our hypotheses. (shrink)

This chapter contains sections titled: Aisha's Coming Out The Legal Controversy Understanding the Context Violence Physical Violence Phenomenological Violence Epistemic Violence Aisha's Crossing Over Notes.

This paper examines a political theory implict in Kierkegaard's critique of the novel Two Ages. To achieve that aim, it views Kierkegaard as a political radical relative to modern liberalism and aristocratic conservatism of the 1840's in Denmark, by juxtaposing him to Locke. Basic to the theory is a notion of individuality which relies on three interlocking concepts: will, equality, and autonomy. That notion in turn supports ideas of authority and leadership that throw further light on Kierkegaard's understanding of the (...) relation between religion and politics and suggests what is central to the political logic operative in the critique in his publication Literary Review. (shrink)