Originally published in 1830, this book can be called the first modern work in the philosophy of science, covering an extraordinary range of philosophical, methodological, and scientific subjects. "Herschel's book . . . brilliantly analyzes both the history and nature of science."—Keith Stewart Thomson, American Scientist.

Corporate social responsibility (CSR) is a dramatically expanding area of activity for managers and academics. Consumer demand for responsibly produced and fair trade goods is swelling, resulting in increased demands for CSR activity and information. Assets under professional management and invested with a social responsibility focus have also grown dramatically over the last 10 years. Investors choosing social responsibility investment strategies require access to information not provided through traditional financial statements and analyses. At the same time, a group of mainstream (...) institutional investors has encouraged a movement to incorporate environmental, social, and governance information into equity analysis, and multi-stakeholder groups have supported enhanced business reporting on these issues. The majority of research in this area has been performed on European and Australian firms. We expand on this literature by exploring the CSR disclosure practices of a size- and industry-stratified sample of 50 publicly traded U.S. firms, performing a content analysis on the complete identifiable public information portfolio provided by these firms during 2004. CSR activity was disclosed by most firms in the sample, and was included in nearly half of public disclosures made during that year by the sample firms. Areas of particular emphasis are community matters, health and safety, diversity and human resources (HR) matters, and environmental programs. The primary venues of disclosure are mass media releases such as corporate websites and press releases, followed closely by disclosures contained in mandatory filings. Consistent with prior research, we identify industry effects in terms of content, emphasis, and reporting format choices. Unlike prior research, we can offer only mixed evidence on the existence of a size effect. The disclosure frequency and emphasis is significantly different for the largest one-fifth of the firms, but no identifiable trends are present within the rest of the sample. There are, however, identifiable size effects with respect to reporting format choice. Use of websites is positively related to firm size, while the use of mandatory filings is negatively related to firm size. Finally, and also consistent with prior literature, we document a generally self-laudatory tone in the content of CSR disclosures for the sample firms. (shrink)

The ability to generate diverse ideas is valuable in solving creative problems ; yet, however advantageous, this ability is insufficient to solve the problem alone and requires the ability to logically deduce an assessment of correctness of each solution. Positive schizotypy may help isolate the aspects of divergent thinking prevalent in insight problem solving. Participants were presented with a measure of schizotypy, divergent and convergent thinking tasks, insight problems, and non-insight problems. We found no evidence for a relationship between schizotypy (...) and insight problem solving. Relationships between divergent thinking and insight problem solving were also surprisingly weak; however, measures of convergent thinking had a stronger relationship with problem solving. These results suggest that convergent thinking is more important than divergent thinking in problem solving. (shrink)

The human propensity to take an ethical stance toward oneself and others is found in every known society, yet we also know that values taken for granted in one society can contradict those in another. Does ethical life arise from human nature itself? Is it a universal human trait? Or is it a product of one's cultural and historical context? Webb Keane offers a new approach to the empirical study of ethical life that reconciles these questions, showing how ethics (...) arise at the intersection of human biology and social dynamics. Drawing on the latest findings in psychology, conversational interaction, ethnography, and history, Ethical Life takes readers from inner city America to Samoa and the Inuit Arctic to reveal how we are creatures of our biology as well as our history--and how our ethical lives are contingent on both. Keane looks at Melanesian theories of mind and the training of Buddhist monks, and discusses important social causes such as the British abolitionist movement and American feminism. He explores how styles of child rearing, notions of the person, and moral codes in different communities elaborate on certain basic human tendencies while suppressing or ignoring others."--Publisher's Web site. (shrink)

Recent years have featured a spate of regulatory action pertaining to the development and/or disclosure of corporate governance structures in response to financial scandals resulting in part from governance failures. During the same period, corporate governance activists and institutional investors increasingly have called for increased voluntary governance disclosure. Despite this attention, there have been relatively few comprehensive studies of governance disclosure practices and response to the regulation. In this study, we examine a sample of 50 U.S. firms and their public (...) disclosure packages from 2004. We find a high degree of variability in the presentation and reporting format choices for many elements of the governance structure. This variability includes several items for which disclosure is mandated by regulators or legislative action. In particular, smaller firms offer fewer disclosures pertaining to independence, board selection procedures, and oversight of management (including whistleblowing procedures). There are also trends associated with board characteristics: boards that are less independent offer fewer disclosures of independence and management oversight matters. Moreover, large firms provide more disclosures of independence standards, board selection procedures, audit committee matters, management control systems, other committee matters, and whistleblowing procedures but do not appear to have a strictly superior information environment when compared to smaller firms. The findings raise questions about compliance with regulatory requirements and the degree to which conflicts of interest between managers and directors are being controlled. While there have been notable improvements in the information environment of governance disclosures, there remain structural issues that may possess negative ramifications for stakeholders. (shrink)

In an interesting article on Kierkegaard and the “Existential” Philosophy, contributed to the number of Philosophy for July 1941, Miss Dorothy Emmet counselled her readers to make themselves acquainted with the Journals of the famous Danish thinker, now rendered accessible to Englishmen ignorant of his language by the translation of Mr. Dru. I have taken her advice and am grateful to her for it. I am not indeed convinced that this self-revelation of a remarkable personality can be ranked among the (...) great autobiographies of the world. It seems to me to fall, if only on account of its lack of unity as a work of literary art, below the standard which such an estimate of it would imply. But it is undoubtedly both impressive in itself and important in view of the influence which its author, little known in his lifetime beyond a circle of the parochial narrowness of which he was painfully conscious, has come, long after his death, to exert upon the spiritual and intellectual life of Europe to-day. The present article, however, will not be concerned with the exposition or criticism of this or other writings of Kierkegaard, but with thoughts, more or less suggested by my reading of him, respecting the notion of God and its significance for philosophy. (shrink)

In the first part of this article I propose to describe two strongly contrasted situations in the world of thought, one of fifty years ago and the other of to-day. In the second I shall submit to my readers some reflections suggested by the contrast between the two.

This year is being celebrated by a large number of our fellow-countrymen as the centenary of a movement, associated with the name of the University of Oxford, of which, although in its first stage it might easily be mistaken—and has often been mistaken—for a mere wave of theological and ecclesiastical reaction within the Established Church of England, the attentive historian of the nineteenth century must take account as in fact a very powerful influence in the religious and, no less really (...) though to a less degree, in the social and political life of the whole nation. Considerable, however, as is the importance which may justly be attributed in other respects to what is known as the Oxford Movement, the professed student of philosophy may be excused if he is chiefly struck by the apparent remoteness of its original leaders from the currents of speculative thought characteristic of the period in which it began its course. There were perhaps among them only two who can be named as contributors to philosophical literature in the technical sense now commonly borne by the term “philosophical”; and the contributions even of these two can scarcely be said to have taken their place among the works to which an ordinary teacher of philosophy would be likely to direct the attention of his pupils. To these two, however, John Henry Newman and William George Ward, I propose to devote here a few pages which may be found not without interest to readers of Philosophy. (shrink)

The quality of corporate disclosures has drawn increasing levels of criticism from Congress and the SEC. A subject of particularly intense scrutiny and action is the Management’s Discussion and Analysis (MD&A). This narrative, intended to provide an inside perspective on the reported results of the firm, is particularly important when attempting to evaluate the investment prospects of the marginal or poorly performing firm. However, managers may restrict the information content of the disclosure, raising potential concerns about ethical behavior. In this (...) study, we employ a proprietary instrument to measure the quality of MD&A disclosures for a sample of firms entering financial distress. We evaluate the disclosure behavior of these firms in an effort to determine whether changes in the disclosure appear to be motivated primarily by economic or ethical concerns. We find, on average, that firms increase disclosure quality in the year of initial distress. However, sustained increases in disclosure quality are limited to firms that subsequently recover from the distress. The results suggest that observed changes in disclosure are driven primarily by economic considerations, rather than ethical ones, especially in good economic times. (shrink)

Through a critique and analysis of technological dystopian literature, specifically Brave New World, 1984, and The Machine Stops, a humanizing framework analyzing the promise and responsibility of a liberal education is constructed. Through this framework we visualize agency as the central goal of education, buoyed by the development of independent thinking, affective engagement, and recognition of socio-cultural and historical contexts. Modern education must prepare learners to manage, apply, evaluate, synthesize, analyze information and knowledge and creatively contribute back to the world (...) of information. (shrink)

The pregnancy of a 12-year-old girl provides the basis for a consideration of approaches to a dilemma brought about by conflicting expectations. Here, medical opinion is to reject action implied by the lack of Gillick competence and by a ‘parental responsibility’ claim adopted by the girl’s mother. Construction of the dilemma and the subsequent process, which sought resolution, illustrates that the Gillick ruling, and other guidelines intended to be helpful, can prove to be less so.

Husserl’s first work formulated what proved to be an algorithmically complete arithmetic, lending mathematical clarity to Kronecker’s reduction of analysis to finite calculations with integers. Husserl’s critique of his nominalism led him to seek a philosophical justification of successful applications of symbolic arithmetic to nature, providing insight into the “wonderful affinity” between our mathematical thoughts and things without invoking a pre-established harmony. For this, Husserl develops a purely descriptive phenomenology for which he found inspiration in Mach’s proposal of a “universal (...) physical phenomenology.” To account for applications to any domain, Husserl envisages a theory of all possible deductive systems, which he develops extensively in his Göttingen lectures wherein he engages with Hilbert’s work on deductive systems for geometry, real arithmetic, and physics. This leads Husserl to formulate claims of decidability and proofs of completeness for various arithmetics that result from his analysis of Kronecker’s general arithmetic. Careful attention to these proofs seem to show that Husserl was not oblivious to problems that underlie our incompleteness theorems, namely that of showing that some inversions of his algorithmic arithmetic are undefined. His growing preoccupation with the issue of a pre-established harmony between mathematical thought and reality motivate his pursuit of a “supramathematics” of all possible complete theory forms to demystify such harmony, by having such a form on hand for describing any empirical domain. He soon decides that a transcendental idealism of nature will reveal the wonderful affinity of thoughts and things comprising such harmony, to be a wonderful “parallelism of objective unities and constituted manifolds of consciousness.” But the paradoxes of logic and set theory cloud the clarity of mathematics, which Weyl would restore with Brouwer’s intuitionism and Hilbert with his metamathematics. Husserl informed Weyl that his student Becker had formulated a phenomenological foundation not only for Weyl’s generalization of relativity theory but also for the Brouwer-Weyl continuum. But Weyl eventually rejected much of Becker’s work, especially when it became clear that his phenomenological intuitionism could not account for the success of Hilbert’s transfinite mathematics in quantum physics. Becker responded to this “crisis of phenomenological method” with his mantic phenomenology celebrating the magic of mathematical mysticism, which Husserl finally rejects in favor of a pluralistic phenomenology of mathematics and nature. (shrink)

This paper addresses the notorious logic and semantic difficulties encountered by Lévinas in articulating his ethics of alterity. Tracing the philosophical genesis of this question in Descartes and Heidegger, it recognises Lévinas's claim that there can be no ontological foundation for ethics because ontology would reduce ethics to a form of mathematical ratio. Lévinas is unwilling to deny his phenomenological experience of a desire for goodness and unable to deny his despair at his ontological alienation from the good and so (...) he is driven to seek an irrational link between the human being and a metaphysical ‘good beyond being’. Retrieving an ancient gnostic neo-Platonist working of the same problem from the work of Hans Jonas, the paper reconsiders Lévinas's reading of Plato, specifically his understanding of Socrates’ exposition of erosin the Phaedo, in order to illustrate how his ethics of alterity may allow the human being to refer irrationally to the good beyond being. (shrink)

Many male traits are well explained by sexual selection theory as adaptations to mating competition and mate choice, whereas no unifying theory explains traits expressed more in females. Anne Campbell's “staying alive” theory proposed that human females produce stronger self-protective reactions than males to aggressive threats because self-protection tends to have higher fitness value for females than males. We examined whether Campbell's theory has more general applicability by considering whether human females respond with greater self-protectiveness than males to other threats (...) beyond aggression. We searched the literature for physiological, behavioral, and emotional responses to major physical and social threats, and found consistent support for females' responding with greater self-protectiveness than males. Females mount stronger immune responses to many pathogens; experience a lower threshold to detect, and lesser tolerance of, pain; awaken more frequently at night; express greater concern about physically dangerous stimuli; exert more effort to avoid social conflicts; exhibit a personality style more focused on life's dangers; react to threats with greater fear, disgust, and sadness; and develop more threat-based clinical conditions than males. Our findings suggest that in relation to threat, human females have relatively heightened protective reactions compared to males. The pervasiveness of this result across multiple domains suggests that general mechanisms might exist underlying females' unique adaptations. An understanding of such processes would enhance knowledge of female health and well-being. (shrink)

Recent years have featured a leap in academic and public interest in Corporate Social Responsibility (CSR) activities and related corporate reporting. Two main themes in this literature are the exploration of management incentives to engage in and disclose this information, and of the use and value of this information to market participants. We extend the second theme by examining the interest that specific investor classes have in the use of CSR information. We rely on feminist intersectionality, which suggests that gender (...) intersects with other identities to yield different values, experiences, and opportunities that can lead to gender-based preferences for CSR information. Based upon a survey of 750 US-based retail investors, we find that female retail investors have a greater interest in the use of CSR information, relative to male retail investors. Women express greater anticipated future demand for this information than do men. Further, the magnitude of the increase from current use to anticipated future demand is greater for women than men. Age is a significant modifying factor in that the discrepancy between women of any age and older men is greater than that between women and younger men. Finally, women also exhibit greater demand for streamlining of the information flow, consistent with pressures induced by time poverty. It appears that current disclosure practices provide a less than optimal match with the needs of the information consumers that are primarily interested in using this information. This mismatch may result in a systematic disenfranchisement of female investing classes which suggests an ethical need to level the playing field. (shrink)

Regulatory responses to the business failures of 1998–2001 framed them as a general failure of governance and ethics rather than as firm-specific problems. Among the regulatory responses are Section 406 of Sarbanes–Oxley Act, SEC, and exchange requirements to provide a Code of Ethics. However, institutional pressures surrounding this regulation suggest the potential for symbolic responses and decoupling of response from organizational action. In this article, we examine Codes of Ethics for a stratified sample of 75 U.S. firms across five distinct (...) industries and find that content and language converge across organizations in ways undesired by the regulators, and that language is used to minimize the effects of the Code on constraining organizational behavior. There is, however, a noteworthy exception in the sections of the Codes dedicated the ethics of financial reporting. Although this material still contains legalistic boilerplate information, it does offer concrete guidance and emphatic language pertaining to the need to maintain the integrity of reporting practices. This suggests that the corporate understanding of the source of the failures is one of fraudulent financial reporting. Aside from the matter of financial reporting, the vague and stylized content of the Codes was a predicted response and constitutes a rational response to the regulation. The regulation, however, clearly states the belief that Codes should vary from firm to firm and that individual firms should determine the specific content of a Code. Aside from financial reporting matters, the observed result suggests that regulatory efforts may have failed to instigate corporate change in attitudes toward and enforcement of higher ethical standards by corporate actors. (shrink)

Just three years ago I contributed to this Journal a few remarks on the problem of the relation of “God” to “the World.” I propose in the present article to add some observations on the closely connected problem of the relation of “God” to “Man”; especially in view of the theory, by no means a new one, but at the moment much in evidence , that when we speak of God what we have really in mind is our own human (...) nature or some part or aspect of it, imaginatively objectified as a distinct or independent reality. (shrink)

I Suppose that most believers in God, if asked what is the relation of God to the world, would reply that he is its Creator and its Lord. But, like all the language in which we express our religious convictions, the language of this reply is plainly metaphorical. It calls up the picture of a human artificer or artist, the image of a human ruler or proprietor. And yet it needs but little reflection to perceive that there must be essential (...) differences between a human artificer or artist, who has a material to work in ready to his hand, and One who makes all things, as it is said, “ out of nothing “; between a human ruler or proprietor. (shrink)