This study examines the participation and interaction of relevant individuals in the process of developing an accounting standard for South Korea’s emission trading scheme (ETS). Despite the enormous accounting implications of such schemes, there is a paucity of research on the development and application of ETS accounting. Ulrich Beck’s and Anthony Giddens’s risk society framework is utilised to scrutinise the process of setting accounting standards—from the agenda-setting stage all the way to the final publication of the standard. In this case (...) study, we take an interpretive approach in analysing the rich data collected through face-to-face interviews with prominent standard-setters, accounting experts and representatives of industry and government. Participant observation and relevant documents were also considered. The findings highlight the political nature of accounting standard-setting and identify the risks and responsibilities of the key agents in the process along with the means of sub-political action taken to influence decisions. We reveal that the agents involved in standard-setting attempted to balance their anthropocentric priorities with ecocentric responsibilities and prioritised the production of a standard with minimal impact on economic, reputational, and operational risk. Having authority as a standard-setter, referring frequently to precedents and, perhaps most importantly, engaging actively with the stakeholders throughout the process seem to have contributed to a widely accepted standard, which can serve as a benchmark for future attempts to factor in ETSs. (shrink)

Previous studies have shown that the perception of neutral emotion stimuli can be negative rather than absolutely neutral. In the current study, we examined the negative bias of both neutral faces...

This study aims to contribute to the understanding of business news coverage of corporate social responsibility within a comparative international context by investigating two business newspapers, The Wall Street Journal from the United States and The Financial Times from the United Kingdom. Drawing on the news framing research and the implicit and explicit CSR framework of Matten and Moon, this content analysis shows that business news coverage of CSR in the United States and in the United Kingdom differs in terms (...) of news framing, motive attributions of CSR as a concept, motive attributions of referenced companies in relation to CSR, general tone toward the concept of CSR, and the general tone toward referenced companies in relation to CSR. Most significantly, findings suggest that business news plays different roles in constructing and legitimizing CSR in the two countries. In the United States, CSR’s legitimacy and its conceptual positivity may be more implied through the coverage of singular events or actors, whereas in the United Kingdom, CSR’s illegitimacy and its conceptual negativity may be more exposed for further discussion through the coverage of larger societal contexts. Other theoretical as well as practical implications are also discussed. (shrink)

John F. Henry is an eminent economist who has made important contributions to heterodox economics drawing on Adam Smith, Karl Marx, Thorstein Veblen, and John Maynard Keynes. His historical approach offers radical insights into the evolution of ideas (ideologies and theories) giving rise to and/or induced by the changes in capitalist society. Essays collected in this festschrift not only evaluate John Henry's contributions in connection to Marx's and Veblen's theories, but also apply them to the socio-economic issues in the 21st (...) century. In Part I leading heterodox economists in the traditions of Marxism, Post Keynesianism, and Institutionalism critically examine Marx's and Veblen's theoretical frameworks (and their connections to each other) that have become the foundations of heterodox economics. Chapters in Part II showcase alternative theoretical explanations inspired by Marx, Veblen, and Henry. Topics in this Part include financial crisis, financialization, capital accumulation, economics teaching, and the historical relationship between money and class society. Part III is devoted to John Henry's heterodox economics encapsulated in his "farewell" lecture, interview, and bibliography. Essays in this book, individually and collectively, make an important point that the history of economic thought (or historical analysis of economic theory and policy) is an integral part of developing heterodox economics as an alternative theoretical framework. Anyone who is troubled by the recurring failure of capitalism as well as mainstream economics will find this book well worth reading. (shrink)

Research shows that the effects of creative personality on moral disengagement and unethical behaviors are mixed. To reconcile the disparate findings, we draw on interdependence theory to unravel how and when creative personality is related to moral disengagement through countervailing pathways. Specifically, we propose competitive motivation and prosocial motivation as two distinct mechanisms that explain the double-edged effects of creative personality on moral disengagement and subsequent unethical behaviors. Furthermore, we hypothesize a cross-level moderating effect of competitive climate on the relationships (...) between competitive/prosocial motivation and moral disengagement. Results based on three-wave data from 753 employees showed that creative personality increased moral disengagement and subsequent unethical behaviors through competitive motivation but decreased moral disengagement and subsequent unethical behaviors through prosocial motivation. In addition, competitive climate weakened the negative relationship between prosocial motivation and moral disengagement and the negative indirect relationship between creative personality and unethical behaviors via prosocial motivation and moral disengagement. (shrink)

The Anticipatory and Consummatory Interpersonal Pleasure Scale is a psychometric instrument that has been used to indirectly measure social anhedonia in many cross-cultural contexts, such as in Western, European, Eastern, and Israeli samples. However, little is known about the psychometric properties of the ACIPS in Korean samples. The primary goal of this study was to validate the Korean version of the ACIPS among non-help-seeking individuals. The sample consisted of 307 adult individuals who had no current or prior psychiatric history. Participants (...) were administered the ACIPS, along with the Behavioral Inhibition and Behavioral Activation Scales and Beck Depression Inventory. We examined the association of the total ACIPS scores with the other measures. The ACIPS showed good internal consistency. We also explored the factor structure of the Korean translation of the ACIPS using principal component analysis with Promax rotation and Kaiser normalization. Factor analysis yielded a three-factor structure that accounted for 58.8% of the variance. The three-factor model included the following subdomains: interactions involving close relationships, casual interactions, and interactions involving family members. Total BAS and BIS scores were significantly associated with total ACIPS scores, while BDI scores were inversely associated with total ACIPS scores. The current research indicates that the Korean version of the ACIPS is a useful and valid scale. Future directions include using the Korean translation of the ACIPS to elucidate the varying degrees of hedonic capacity in psychiatric patients. (shrink)

The purpose of this study was to identify how older Korean people seek information and their desire to participate in decision making about their health care. A total of 165 elderly people living in Seoul, South Korea, participated in the study. Data were collected during individual interviews using the Autonomy Preference Index. The mean information-seeking score was high. The mean score for their desire to participate with a physician in decision making was lower, but this was higher when family members (...) were involved. The study indicates that many older people want to receive information about their health care. Families (or guardians), as well as older people themselves, should be included in the decision-making process. Nurses can encourage older people to express their wishes, while treating each individual with respect. (shrink)

Profoundly important ethical and political controversies turn on the question of whether biological life is an essential aspect of a human person, or only an extrinsic instrument. Lee and George argue that human beings are physical, animal organisms - albeit essentially rational and free - and examine the implications of this understanding of human beings for some of the most controversial issues in contemporary ethics and politics. The authors argue that human beings are animal organisms and that their personal identity (...) across time consists in the persistence of the animal organisms they are; they also argue that human beings are essentially rational and free and that there is a radical difference between human beings and other animals; criticize hedonism and hedonistic drug-taking; present detailed defenses of the prolife positions on abortion and euthanasia; and defend the traditional moral position on marriage and sexual acts. (shrink)

이 논문은 현대 사회의 절망이라는 현상에 주목하면서 실존적 의미에서의 인간의 절망이란 무엇이고 절망의 근본 원인이 무엇인지 살펴보고, 이를 통하여 이러한 절망을 어떻게 극복할 수 있는가에 대하여 논의한다. 불안과 절망이라는 중요한 철학적 심리학의 주제에 관하여 키에르케고어는 그의 저서인 『불안의 개념』과 『죽음에 이르는 병』에서 인간이 근본 조건으로서의 불안과 절망을 경험할 수밖에 없는 근거를 해명하고자 했다. 본 연구에서는 키에르케고어의 이해에 바탕한 불안과 절망에 대한 이론적 고찰로부터 현대 사회에서 인간이 겪는 구체적인 형태의 절망을 철학적으로 어떻게 바라볼 수 있는지를 논의한다. 나아가 현대 사회에서 인간이 경험하는 (...) 절망을 철학상담의 관점에서 재해석하고, 이를 토대로 ‘공감적 대화’와 ‘초월’이라는 철학상담의 기법을 통해 이들이 자신이 마주한 절망을 극복하도록 도울 수 있는 가능성을 제시한다. (shrink)

This study aimed to validate career decision ambiguity tolerance scale-Korean form applicable to a Korean sample. In study 1, 17 items from the original 18-item career decision ambiguity tolerance scale were valid based on IRT. In study 2, using the confirmatory factor analysis, we showed that excluding item 4 from the original scale is better than including it in the three factors model. Given the results of study 1 and 2, the constructs in the 17-item career decision ambiguity tolerance scale-Korean (...) form were valid. In study 3, career decision ambiguity tolerance positively predicted career decision-making self-efficacy, career indecision, and career adaptability respectively, after controlling for calling and career search self-efficacy. Thus, the incremental validity of the career decision ambiguity tolerance scale-Korean form was ensured. In study 4, the reliability of the scale was retained as the test-retest (conducted over a 4-week period) demonstrated adequate results. (shrink)

Credal reductivism is the view that outright belief is reducible to degrees of confidence or ‘credence’. The most popular versions of credal reductivism all have the consequence that if you are near-maximally confident that p in a low-stakes situation, then you outright believe p. This paper addresses a recent objection to this consequence—the Correctness Objection— introduced by Jeremy Fantl and Matthew McGrath and further developed by Jacob Ross and Mark Schroeder. The objection is that near-maximal confidence cannot entail outright belief (...) because when you believe a false proposition, you are wrong or incorrect, whereas you can be highly confident of a false proposition in a low-stakes situation without being incorrect. Both Fantl and McGrath’s and Ross and Schoeder’s versions of the Correctness Objection admit of multiple interpretations. But it is argued that even on the most charitable interpretations the objection fails. (shrink)

In the past 20 years, the concept of instinct has been discussed in respect to various disciplines such as evolutionary biology, evolutionary psychology, linguistics, ethics, aesthetics, and phenomenology, etc. However, the meaning of instinct still remains unclarified in many respects. In order to overcome this situation, it is necessary to elucidate the genuine meaning of instinct so that the discussion of instinct in these disciplines can be carried out systematically. The objective of this paper is to establish the genuine concept (...) of instinct on the basis of a phenomenological criticism of A. Gehlen’s theory of instinct-reduction. Moreover, it seeks to show that this concept is the genetic origin of the embodied consciousness. According to Gehlen, instinct is defined as Instinkthandlung. However, this definition of instinct is problematic in the formal logical sense, since the definiendum is already included in the definiens. Moreover, it faces different kinds of serious material problems. Criticizing Gehlen’s theory of instinct systematically, I will show that instinct should be redefined as “the innate living force that urges a species of living being to pursue a certain kind of object,” and I will attempt to clarify this definition of instinct in a more detailed manner by offering 11 points. Thereafter, I will argue that Gehlen’s theory of instinct-reduction has to be replaced by the theory of instinct-enlargement in human beings. Finally, I will point out that the genuine concept of instinct is nothing other than the genetic origin of the embodied consciousness. (shrink)

Plato's penchant for mythmaking sits uneasily beside his reputation as the inventor of rationalist philosophy. Hegel's solution was to ignore the myths. Popper thought them disqualifying. Tae-Yeoun Keum responds by carving out a place for myth in the context of rationalism and shows how Plato's tales inspired history's great political thinkers.

The normativity of so-called “coherence” or “structural” requirements of rationality has been hotly debated in recent years. However, relatively little has been said about the nature of structural rationality, or what makes a set of attitudes structurally irrational, if structural rationality is not ultimately a matter of responding correctly to reasons. This paper develops a novel account of incoherence (or structural irrationality), critically examining Alex Worsnip’s recent account. It first argues that Worsnip’s account both over-generates and under-generates incoherent patterns of (...) attitudes, and then proposes an alternative that both avoids these problems and captures a crucial insight behind Worsnip’s account. According to this account, a set of attitudes is incoherent just in case having all of the attitudes in that set is incompatible with reacting to a question in a way that one is, in virtue of having the attitudes, committed to. (shrink)

An argument that what makes science distinctive is its emphasis on evidence and scientists' willingness to change theories on the basis of new evidence. Attacks on science have become commonplace. Claims that climate change isn't settled science, that evolution is “only a theory,” and that scientists are conspiring to keep the truth about vaccines from the public are staples of some politicians' rhetorical repertoire. Defenders of science often point to its discoveries (penicillin! relativity!) without explaining exactly why scientific claims are (...) superior. In this book, Lee McIntyre argues that what distinguishes science from its rivals is what he calls “the scientific attitude”—caring about evidence and being willing to change theories on the basis of new evidence. The history of science is littered with theories that were scientific but turned out to be wrong; the scientific attitude reveals why even a failed theory can help us to understand what is special about science. McIntyre offers examples that illustrate both scientific success (a reduction in childbed fever in the nineteenth century) and failure (the flawed “discovery” of cold fusion in the twentieth century). He describes the transformation of medicine from a practice based largely on hunches into a science based on evidence; considers scientific fraud; examines the positions of ideology-driven denialists, pseudoscientists, and “skeptics” who reject scientific findings; and argues that social science, no less than natural science, should embrace the scientific attitude. McIntyre argues that the scientific attitude—the grounding of science in evidence—offers a uniquely powerful tool in the defense of science. (shrink)

In recent years, the science and the philosophy of consciousness has seen growing interest in structural questions about consciousness. This is the Editorial Introduction for a special volume for Philosophy and the Mind Sciences on “Structuralism in Consciousness Studies.”.

In How to Talk to a Science Denier, Lee McIntyre tells the story of his own adventures in talking face to face with science deniers and their victims-including a Flat Earth convention in Denver, coal miners in rural Pennsylvania, and fishermen in the Maldives-and what he learned from the experience.

On the surface, developing a social psychology of science seems compelling as a way to understand how individual social cognition – in aggregate – contributes towards individual and group behavior within scientific communities (Kitcher, 2002). However, in cases where the functional input-output profile of psychological processes cannot be mapped directly onto the observed behavior of working scientists, it becomes clear that the relationship between psychological claims and normative philosophy of science should be refined. For example, a robust body of social (...) psychological research demonstrates implicit gender bias in the evaluation of others (e.g., Steinpreis, Anders, & Ritzke, 1999). Many expected implicit bias to be a major cause of women’s underrepresentation in math intensive fields of science; however, quantitative sociological research of hiring and manuscript and grant evaluation has discovered no gender disparity in outcomes (Ceci & Williams, 2011). Why might this be so? This paper will discuss methodological challenges that go beyond classic problems of external validity in extrapolating psychological effects and explanations to scientific communities. These problems include more complex external validity issues raised by the introduction of multi-process models of cognition (e.g., implicit versus explicit social cognition) as well as the reflexive role that folk and experimental theories of social psychology play in guiding the behavior of scientists at the individual and community level. (shrink)

To be conscious—according to a common metaphor—is for the “lights to be on inside.” Is this a good metaphor? I argue that the metaphor elicits useful intuitions while staying neutral on controversial philosophical questions. But I also argue that there are two ways of interpreting the metaphor. Is consciousness the inner light itself? Or is consciousness the illuminated room? Call the first sense subjectivity (where ‘consciousness’ =def what makes an entity feel some way at all), and the second sense phenomenal (...) character (where ‘consciousness’ =def what it feels like to be an entity). I use this distinction—as well as the metaphor of the inner light—to clarify some philosophical questions about whether consciousness comes in degrees, whether consciousness is multidimensional, and whether there are borderline cases of consciousness. (shrink)

This essay analyzes how the zhengming 正名 theory of Confucius is linked to the problem of “observances of form” in light of the methodology of Confucian aesthetics. This essay argues that the “name-shape” combination in the zhengming paradigm is ultimately connected with the “name-role” combination. The “name-shape” paradigm continuously maintains and strengthens the “name-role” paradigm. However, the “name-shape” paradigm itself ultimately becomes more meaningful than the “name-role” paradigm. This is because the aesthetic structure that appears peculiar in the Analects constitutes (...) the “name-shape” paradigm. In this aesthetic structure, what is ultimately important is “form.”. (shrink)

Let a smooth experience be an experience with perfectly gradual changes in phenomenal character. Consider, as examples, your visual experience of a blue sky or your auditory experience of a rising pitch. Do the phenomenal characters of smooth experiences have continuous or discrete structures? If we appeal merely to introspection, then it may seem that we should think that smooth experiences are continuous. This paper (1) uses formal tools to clarify what it means to say that an experience is continuous (...) or discrete, and (2) develops a discrete model of the phenomenal characters of smooth experiences. As a result, I'll argue that introspection leaves open whether smooth experiences are continuous or discrete. Yet I’ll also argue—perhaps surprisingly—that the discrete theory may better fit our introspective evidence. (shrink)

We offer a precautionary account of why business managers should proactively rethink about what kinds of automation firms ought to implement, by exploring two challenges that automation will potentially pose. We engage the current debate concerning whether life without work opportunities will incur a meaning crisis, offering an argument in favor of the position that if technological unemployment occurs, the machine age may be a structurally limited condition for many without work opportunities to have or add meaning to their lives. (...) We term this the axiological challenge. This challenge, if it turns out to be persuasive, leads to a second challenge, to which managers should pay special attention: the teleological challenge, a topic especially relevant to the broad literature about corporate purpose and governance. We argue that both the shareholder profit-maximization model and its major alternative, stakeholder theory, are insufficient to address the meaning crisis. Unless rebutted, the two challenges compel business leaders to proactively rethink the purpose of business for future society. Otherwise, businesses will be contributors to a major ethical crisis and societal externality in the coming society. (shrink)

A lively, accessible, and thought-provoking introduction to physics, its history, and its practitioners.

Many of the benefits and burdens we might experience in our lives — from bank loans to bail terms — are increasingly decided by institutions relying on algorithms. In a sense, this is nothing new: algorithms — instructions whose steps can, in principle, be mechanically executed to solve a decision problem — are at least as old as allocative social institutions themselves. Algorithms, after all, help decision-makers to navigate the complexity and variation of whatever domains they are designed for. In (...) another sense, however, this development is startlingly new: not only are algorithms being deployed in ever more social contexts, they are being mechanically executed not merely in principle, but pervasively in practice. Due to recent advances in computing technology, the benefits and burdens we experience in our lives are now increasingly decided by automata, rather than each other. How are we to morally assess these technologies? In this chapter, I propose a preliminary conceptual schema for identifying and locating the various injustices of automated, algorithmic social decision systems, from a broadly liberal perspective. (shrink)

Max J. Lee examines the philosophies of Platonism and Stoicism during the Greco-Roman era and their rivals including Diaspora Judaism and Pauline Christianity on how to transform a person's character from vice to virtue. He describes each philosophical school's respective teachings on diverse moral topoi such as emotional control, ethical action and habit, character formation, training, mentorship, and deity." --provided by publisher.

Businesses increasingly rely on algorithms that are data-trained sets of decision rules (i.e., the output of the processes often called “machine learning”) and implement decisions with little or no human intermediation. In this article, we provide a philosophical foundation for the claim that algorithmic decision-making gives rise to a “right to explanation.” It is often said that, in the digital era, informed consent is dead. This negative view originates from a rigid understanding that presumes informed consent is a static and (...) complete transaction. Such a view is insufficient, especially when data are used in a secondary, noncontextual, and unpredictable manner—which is the inescapable nature of advanced artificial intelligence systems. We submit that an alternative view of informed consent—as an assurance of trust for incomplete transactions—allows for an understanding of why the rationale of informed consent already entails a right to ex post explanation. (shrink)