This paper examines whether firms strategically legitimize large labor dismissals by performing ex-ante downward earnings management. We further assess whether the effect is larger under stakeholder pressure and whether these practices influence the external perception of firms’ behavior. As laying off employees without an economic reason is perceived as a breach of the social contract, stakeholders pressure firms to provide economic justification for LLDs. We argue that firms strategically legitimize LLDs by artificially worsening their financial performance through downward earnings management. (...) From a sample of European listed firms for the period 1998–2014, using a propensity score matching model to control for differences in observable characteristics between LLD and non-LLD firms, we find that firms manage their earnings downward in the year prior to LLDs. These results are more pronounced in the presence of high stakeholder pressure. As such, firms with stronger trade unions, higher visibility, stricter employment protection legislation, and more stakeholder-oriented legal environments have stronger incentives to manage earnings downward before LLDs. Finally, we document that downward earnings management prior to LLDs is effective at legitimizing LLDs, offsetting the negative external perceptions of firms in the aftermath of LLDs. This study contributes to the business ethics literature by identifying unintended consequences of stakeholder pressure around LLDs. It also brings important empirical insights into how ethically questionable decisions are strategically legitimized through further unethical practices. (shrink)

I offer a close reading of the first part of Sartre's The Transcendence of the Ego, arguing that contrary to widely held interpretation, one of Sartre's main goals in that text is to defend the view that consciousness does not necessitate self-awareness, that not all conscious states need be, ipso facto, states of self-awareness. In addition, I explain that this view about the conceptual relationship between consciousness and self-awareness has important methodological implications. One of the standard strategies for accounting for (...) the possibility of the type of capacity to have I* thoughts and attitudes is based on the assumption that being conscious necessarily entails being self-aware in at least a minimal sense, and then proceeds to explain how it I*-thoughts and attitudes are possible on the basis of those minimal states of self-awareness. Yet if Sartre's account of self-awareness is so much as plausible, this kind of strategy is bound to be incomplete. By helping itself to a notion of minimal self-awareness that is purportedly constitutive of consciousness, it fails to account for what is, by its own lights, the most fundamental form of self-awareness. (shrink)

This study provides evidence on the governance of CSR policies and activities by Indian central government-owned companies [i.e. Central Public Sector Enterprises ] within a unique mandatory regulatory setting. We utilise the multi-level ‘Logic of governance’ conceptual framework and draw upon interview data collected from 25 senior managers in 21 CPSEs to assess the dynamics of CSR implementation within CPSEs. Our findings indicate most managers believe that a mandatory policy has enhanced the accountability and commitment of governing boards and senior (...) management to CSR. However, CSR policy implementation within Indian CPSEs is still nascent, fraught with bureaucratic hurdles, insufficient human and knowledge resources, limited stakeholder analysis and over-emphasis on CSR budget utilisation as an outcome. Several key areas for improvements include the need for better translation of national CSR policy goals to firm-level strategies, more formal assessment of stakeholder needs, clearer communication lines with external service providers, such as NGOs and local government agencies, and the better evaluation of CSR outcomes. The findings of this study have implications for both theory and policy development. (shrink)

The paper examines when unilateral and bilateral pretence may be beneficial distinguishing between positive and negative externalities. Using a two-player single period game and defining altruism, selfishness and meanness as "sentimental continuity" it is shown how the optimal level of the pretended sentimentality is determined. The novelty of the model is that the optimal degree of altruism (meanness) depends on the extent of the positive (negative) externalities.

Based on a community psychology perspective, this qualitative study explores the community-inclusion effort of one of the largest pulp and paper companies in the world. Extending the literature on workforce diversity/inclusion, we present the community-inclusive organizational framework, which signifies the dynamics of community inclusiveness of organizations highlighting key managerial accountabilities based on the community psychology perspective. Theoretical and practical implications are presented for promoting community-inclusive organizations, along with avenues for further research.

Whether Nietzsche’s genealogical critique of morality is best understood as an internal or as an external critique remains a matter of controversy. On the internalist interpretation (Ridley, Owen, Merrick ), the genealogical enterprise takes as its starting point the perspective being criticized, gradually revealing it to be untenable ‘from within.’ On the externalist interpretation (Leiter, and arguably Geuss, Williams, and Janaway ), this constraint is lifted; the starting point of the critique need not be the perspective being criticized, but may (...) be that of someone who already suspects the latter to be untenable. According to a common objection to ‘external critique’ interpretations, the limited-scope objection, since an external critique to a value-system could only work on an audience whose members were predisposed to abandon that system of values, ‘external critique’ interpretations impose a severe limitation on the transformative potential of Nietzsche’s project. ‘Internal critique’ interpretations, by contrast, can seem hard to reconcile with the polemical character of On the Genealogy of Morality (which lends the book its subtitle, Eine Streitschrift) and with Nietzsche’s frequent remarks to the effect his works were addressing a particular, ‘higher,’ kind of individual. -/- The overarching goal in this paper is to call into question the usefulness of the ‘internal-external’ or ‘immanent-transcendent’ dichotomy for understanding Nietzsche’s genealogical critique. I argue that the apparent usefulness of the distinction between external and internal critiques when approaching Nietzsche’s works rests on the assumption that any critique of values must itself be grounded on values that function as evaluative-critical standards. If the assumption is right, then one of two things, either the values that are deployed as standards coincide with those that are the target of critique, in which case the critique is internal, or they are not (etc.). Thus the assumption is liable to render us forgetful of a third possibility, that of a critical strategy that does not work by deploying (internal or external) values as standards of critical assessment, but by revealing something about the nature of value, and more precisely about the origin of any individual’s commitments to their values. -/- On the view that I defend, one of the crucial steps of Nietzsche’s genealogical method is to bring his reader to realize that any individual’s commitment to their values is expressive of and rooted in their commitment to preserve their way of life. Realizing this does not require that the reader abandon their own values. But it does require that they acknowledge that were they committed to a relevantly different way of life, they would subscribe to different values. And this, in turn, suffices to bring about a transformation in their understanding of and relationship to those commitments through the further realization that it is ultimately always up to them to undertake the project of taking distance from and ‘re-evaluating’ those values. (shrink)

This book presents G. A. Cohen's Gifford Lectures, delivered at the University of Edinburgh in 1996. Focusing on Marxism and Rawlsian liberalism, Cohen draws a connection between these thought systems and the choices that shape a person's life. In the case of Marxism, the relevant life is his own: a communist upbringing in the 1940s in Montreal, which induced a belief in a strongly socialist egalitarian doctrine. The narrative of Cohen's reckoning with that inheritance develops through a (...) series of sophisticated engagements with the central questions of social and political philosophy. In the case of Rawlsian doctrine, Cohen looks to people's lives in general. He argues that egalitarian justice is not only, as Rawlsian liberalism teaches, a matter of rules that define the structure of society, but also a matter of personal attitude and choice. Personal attitude and choice are, moreover, the stuff of which social structure itself is made. Those truths have not informed political philosophy as much as they should, and Cohen's focus on them brings political philosophy closer to moral philosophy, and to the Judeo-Christian ethical tradition, than it has recently been. (shrink)

Este artículo explora la relación entre la filosofía del límite de Eugenio Trías y el sufismo de Ibn ʿArabī. En primer lugar, pretende explicar la función de la filosofía de la religión en el sistema triasiano y por qué el maestro andalusí ocupa un lugar privilegiado en ella. Segundo, se ocupa de algunos aspectos esenciales de la doctrina akbarí que la filosofía del límite obtura, como la declaración de la unidad del Ser (tawḥīd), la conjugación de lo exotérico y lo (...) esotérico, la superación de la propia creencia, el camino de la servidumbre (ʿubūdiyya), el tránsito de la pasión súbita de amor (hawā) al amor espiritual (ḥubb), la caballería espiritual (futuwwa) y la morada de la no-morada (maqām lā maqām), los cuales comparten un nexo común: el trascendimiento de lo egoico y el interés en el otro en tanto otro. Finalmente, se defenderá que la obturación triasiana se debe tanto al influjo de Henry Corbin, como sobre todo, a las propias limitaciones de su proyecto filosófico, para el que el Ibn ʿArabī ausente constituye una suerte de sombra. (shrink)

This article introduces the perspectivist interpretation of Nietzsche’s On the Genealogy of Morality, characterized by two core theses. According to the results thesis, the three treatises of GM introduce three types of critical results, respectively: psychological claims about the value of morality for the interests of various character types; physiological claims about its value for the ‘progress of the species’; and medical claims about its value for health. According to the distinction thesis, the critical results of GM are descriptive, while (...) their reader-specific implications are normative. This interpretation illuminates the genealogical method of GM by answering four fundamental questions about its historical method, the history of morality that it reveals, the critical results of GM, and their intended therapeutic effects. Challenging the widespread assumption that the critical results of GM are evaluative claims, the perspectivist interpretation reveals the novelty of Nietzsche’s “new demand” for a critique of values not only relative to his predecessors’ approach to critique, but also to his own previous works. GM offers a critique that is grounded on factual claims, at once extramoral and external to morality, and internal to its readers’ evaluative perspectives, even those who remain beholden to moral values. Consequently, its authority and therapeutic efficacy are not threatened by discrepancies between it and its readers’ affective-evaluative preferences. (shrink)

Kant’s notorious remark about the impossibility of there ever being a Newton of a blade of grass has often been interpreted as a misguided pre-emptive strike against Darwin and evolutionary theories in general: 'It would be absurd for humans even to make such an attempt or to hope that there may yet arise a Newton who could make comprehensible even the generation of a blade of grass according to natural laws that no intention has ordered; rather, we must absolutely deny (...) this insight to human beings. (CPJ 5:400) My aim in this chapter is to re-evaluate this claim in the context of Kant’s account of organic generation and argue that, contrary to what is usually thought, it does leave room for the possibility of evolution. After spelling out the constraints Kant identifies for any scientific study of the history of living beings, I examine his theory of generation and draw its implications for biological heredity, species diversity, and the role played by environmental factors in organic development. On this basis, I conclude that first, evolution is a possible albeit far-fetched hypothesis for Kant; second, Darwin’s theory of natural selection would have turned a far-fetched possibility into a plausible candidate; and third, it would not have disposed of the need for teleology. This is why, I argue, Darwin could never have been a Newton of a blade of grass. (shrink)

Students of perception have long puzzled over a range of cases in which perception seems to tell us distinct, and in some sense conflicting, things about the world. In the cases at issue, the perceptual system is capable of responding to a single stimulus — say, as manifested in the ways in which subjects sort that stimulus — in different ways. This paper is about these puzzling cases, and about how they should be characterized and accounted for within a general (...) theory of perception. After rehearsing the sort of case at issue (§1), I’ll examine critically some of the strategies by which philosophers and perceptual psychologists have attempted to account for them (§2). Finally, I’ll present an alternative computational account of the puzzle cases, argue that this view is superior to its competitors, and examine some of its implications (§3). (shrink)

We live in a market system with much economic inequality. This may not be an essential characteristic of market systems but seems historically inevitable. How we should evaluate it, on the other hand, is contentious. I propose that bleeding heart libertarianism provides the best diagnosis and prescription.

This chapter contains section titled: I II III IV V VI VII VIII IX X XI XII Coda Appendix Acknowledgements.

Most scholars have not assigned much interpretive importance to the specific use of the term ‘persuasion’ in the cosmology of Plato’s Timaeus. This paper suggests understanding cosmological ‘persuasion’ in conjunction with ‘force,’ another trait of divine agency in the Timaeus. It analyses the nature of intelligent causation in the cosmology of the Timaeus, particularly in the construction of the cosmic body and soul. Then, it gives a detailed characterization of the causation of necessity, appearing in the Timaeus in three different (...) versions, and relates it to the complex notion of intelligent agency. Ultimately, it claims that the cosmic music in the Timaeus, the primary agent of ordered causation in the cosmos, functions on two levels of conflict with the disorder of the sensible aspect of the world. (shrink)

Color provides an instance of a general puzzle about how to reconcile the picture of the world given to us by our ordinary experience with the picture of the world given to us by our best theoretical accounts. The Red and the Real offers a new approach to such longstanding philosophical puzzles about what colors are and how they fit into nature. It is responsive to a broad range of constraints --- both the ordinary constraints of color experience and the (...) more theoretical constraints of color science, psychology, semantics, and ontology. (shrink)

Wes Morriston contends that William Lane Craig's argument for the impossibility of a beginningless past results in an equally good argument for the impossibility of an endless future. Craig disagrees. I show that Craig's reply reveals a commitment to an unmotivated position concerning the relationship between actuality and the actual infinite. I then assess alternative routes to the impossibility of a beginningless past that have been offered in the literature, and show that, contrary to initial appearances, these routes similarly seem (...) to support the impossibility of an endless future. (shrink)

[español] En primer lugar, el texto ofrece un acercamiento al papel que amor y nostalgia cumplen en la poesía de Emilio Prados, así como a su íntimo nexo con la muerte como aniquilación mística. Como herramienta interpetativa, recurriré a la razón poética de María Zambrano, autora profundamente emparentada, vital y teóricamente, con la poesía pradiana. Este enfoque permitirá una visión de conjunto sobre la obra del poeta español y en segundo lugar, trazar una comparativa con el saudosismo de Teixeira de (...) Pascoaes. Así, indicaré las numerosas coincidencias que existen entre ambos y me detendré en la cuestión de la muerte mística, ámbito más problemático, donde sin embargo, puede apreciarse una comunión de espíritu entre el español y el portugués. ****************** [english] Firstly, the text offers an approach to the function of love and nostalgia in the poetry of Emilio Prados, as much as its intimate connection with death as mystical annihilation. As interpretive tool, I will use the poetic reason of María Zambrano, an author deeply linked, vital and theoretically, with pradian poetry. This focus will provide an overall view of Prado's work and the possibility of a comparison with Teixeira de Pascoaes's saudosism. Thus, I will point same coincidences between them and I will consider the question of mystical death. This sphere, although it is problematic, can show some kind of community of spirit between both. (shrink)

Counseling Ethics for the 21st Century prepares students to address ethical issues arising in contemporary counseling practice. Drawing on their own clinical and practical experiences, authors Elliot D. Cohen and Gale Spieler Cohen present detailed, realistic, and engaging clinical case studies along with a comprehensive five-step model that can be used to manage the complex ethical problems raised throughout the book. Each chapter focuses on particular virtues in the context of examining a particular counseling issue, including online counseling, (...) digital record keeping, and social media. Students will be empowered to define problems, identify relevant facts, conduct ethical analyses, and make the best decisions for their clients. (shrink)

This book examines Aristotle's metaphysics and his account of nature, stressing the ways in which his desire to explain observed natural processes shaped his philosophical thought. It departs radically from a tradition of interpretation, in which Aristotle is understood to have approached problems with a set of abstract principles in hand, principles derived from critical reflection on the views of his predecessors. A central example of the book interprets Aristotle's essentialism as deriving from an examination of the kinds of unity (...) that various sorts of things have: elemental motion, alteration, transformation and the growth of organisms. An important conclusion of this argument is that an essence may, under certain circumstances, lack some of its essential attributes. This is a major re-evaluation of Aristotle's metaphysics that will interest philosophers, classicists and historians of science. (shrink)

I argue that rather than dismiss Foucault’s first book, Mental Illness and Personality, as an “apologetic exposition of Pavlov’s reflexology,” we ought see it as a valuable source documenting Foucault’s change of attitude towards psychology and the history of science in the early 1950s. I argue that there are two distinguishable strands that make up the text. The ‘frame’ of the book—the introduction, first chapter of the second part and conclusion of the book—is expressive of a critical attitude towards psychology, (...) and indicative of rather sophisticated conception of the history of science as a critical history aimed at bringing into view the unscientific forces that shape scientific labor. The ‘main body’ of the text—the first part and the second chapter of the second part—by contrast, reads as the history of the steady dialectical progress of the psychological sciences towards an ever more accurate understanding of mental illness. It is thus indicative to a naïve approach to psychology and to its history. The tension between the two strands of the book thus documents the starting point of Foucault’s then shifting attitudes toward the psychological sciences and the history of science, and the set of questions and sources that lead him to problematize his understanding of and approach to the latter. (shrink)

Questions about the ontology of color matter because colors matter. Colors are extremely pervasive and salient features of the world. Moreover, people care about the distribution of these features: they expend money and effort to paint their houses, cars, and other possessions, and their clear preference for polychromatic over monochromatic televisions and computer monitors have consigned monochromatic models to the status of rare antiques. The apparent ubiquity of colors and their importance to our lives makes them a ripe target for (...) ontological questions such as the following: " • What is the nature of colors? " • Are they, as they seem to be, properties of objects? (shrink)

Purpose: The purpose of this paper is to provide a description of an innovative web-based ethics module that was designed to integrate ethics education across four accounting courses over two years (second and third year courses) in a large Australian tertiary institution. Approach: The approach taken in designing the ethics web-based module was to base the foundations of the module on Rest’s (1976) ethical behavior model with the adoption of a longitudinal approach to thecoverage of financial reporting ethical issues. Practical (...) Implications: The key objectives of the module are to improve students’ awareness and sensitivity to accounting ethics, and to foster student learning in an interesting and stimulating manner, leading to in-depth understanding of accounting ethics. Originality/value of paper: This paper provides a description of an original web-based approach to delivering ethics education to accounting students across four university courses. Its value lies in not only the innovative and interactive ethics education approach but also in providing feedback from students and the profession. (shrink)

Purpose: The purpose of this paper is to provide a description of an innovative web-based ethics module that was designed to integrate ethics education across four accounting courses over two years (second and third year courses) in a large Australian tertiary institution. Approach: The approach taken in designing the ethics web-based module was to base the foundations of the module on Rest’s (1976) ethical behavior model with the adoption of a longitudinal approach to thecoverage of financial reporting ethical issues. Practical (...) Implications: The key objectives of the module are to improve students’ awareness and sensitivity to accounting ethics, and to foster student learning in an interesting and stimulating manner, leading to in-depth understanding of accounting ethics. Originality/value of paper: This paper provides a description of an original web-based approach to delivering ethics education to accounting students across four university courses. Its value lies in not only the innovative and interactive ethics education approach but also in providing feedback from students and the profession. (shrink)

It is well-known that in the fifth of his Cartesian Meditations, Husserl puts forth a theory of intersubjectivity. Most commentators of Husserl have read his Cartesian Meditations as presenting a theory of intersubjectivity whose basis is empathy, in the form of a process of constituting the sense of “other” in one’s own experience, as the primary origin of the intersubjective layer of experience. In this paper, I claim that the structure of intersubjectivity as Husserl presents it in the Cartesian Meditations (...) is articulated as being governed by a logic of parts and wholes rather than that of a phenomenology of empathy, and that the articulation of this logic demonstrates that the transcendental ego is intrinsically intersubjective. My main philosophical claim in this regard is that the way Husserl’s account of transcendental empathy unfolds in the Cartesian Meditations implies a prior fundamental mereological structure of which the individual transcendental ego is only a part. That is, the transcendental ego has an eidetic a-priori intersubjective structure, in the sense of being a moment of an intersubjectively structured transcendental whole. In this sense, rather than being a singulare tantum, it is more fitting to say that transcendental subjectivity is actually a plurale tantum. (shrink)

In Mindblindness, Simon Baron-Cohen presents a model of the evolution and development of "mindreading." He argues that we mindread all the time, effortlessly, automatically, and mostly unconsciously. It is the natural way in which we interpret, predict, and participate in social behavior and communication. We ascribe mental states to people: states such as thoughts, desires, knowledge, and intentions. Building on many years of research, Baron-Cohen concludes that children with autism, suffer from "mindblindness" as a result of a selective (...) impairment in mindreading. For these children, the world is essentially devoid of mental things. Baron-Cohen develops a theory that draws on data from comparative psychology, from developmental, and from neuropsychology. He argues that specific neurocognitive mechanisms have evolved that allow us to mindread, to make sense of actions, to interpret gazes as meaningful, and to decode "the language of the eyes." A Bradford Book. (shrink)

El presente artículo trata la presentación que Henry Corbin hace del sufismo de Ibn ' Arabī. Pretende mostrar cómo el proyecto filosófico del pensador francés (atravesado de protestantismo, heideggerianismo y fenomenología) produce una obturación de la doctrina akbarí, que denota cierta falta de amor o desinterésen la alteridad en tanto alteridad. El itinerario constará de cinco pasos. Primero, nos acercaremos a los años de formación de Corbin. Segundo, presentaremo salgunos puntos esenciales de su obra más célebre, La imaginación creadora en (...) el sufismo de Ibn ‘Arabî. Tercero, se mostrarán aquellos aspectos de la doctrinade Ibn ' Arabī allí obturados. Cuarto, expondremos algunas conclusiones a partir de estas ausencias. Quinto, a modo de epílogo, y ya en el ámbito de la filosofía latinoamericana, ofreceremos una mirada al proyecto de la transmodernidad de Enrique Dussel, desde el paradigma del amor akbarí. (shrink)

The characteristic focus, intensity and hopefulness of Noam Chomsky's political writings reflect a set of more fundamental views about human nature, justice and social order that are not simple matters of fact. This chapter explores these more fundamental ideas, the central elements in Chomsky's social thought. Chomsky's own conception of human nature draws together a romantic emphasis on the distinctive human capacity for creative expression and a rationalist contention that there is an intrinsic and determinate structure to the human mind. (...) According to Chomsky, the “fundamental fact about the normal use of language” is its “creative aspect’. The linguistic knowledge expressed in such creativity is acquired by virtually all human beings in a short period of time, and in the face of unstructured and impoverished inputs from the environment. The chapter examines his libertarian social ideals and views on social stability and social evolution, both of which are animated by this conception of our nature. (shrink)

Resumen: El texto pretende un acercamiento al carácter amoroso de la escritura de Maria Gabriela Llansol. Explica cómo ésta, igual que la de María Zambrano, lleva la defensa amorosa del devenir de Nietzsche un paso más allá, en tanto nace de un interés por la otredad en sí misma y no de una voluntad de autoafirmación. La ruptura de las nociones convencionales de tiempo, espacio e identidad será una de las vías que utiliza. En ello puede apreciarse cierta similitud con (...) Muḥyī al-Dīn Ibn ʿArabī, de quien aprendió la necesidad de buscar un tiempo propio para el alma, diferente del cuantitativo y cuya doctrina del amor y de la santidad exige un genuino interés en la otredad en tanto otredad. -/- Abstract: The text is an attempt to approach the loving character of the writing of Maria Gabriela Llansol. It explains how her works, similarly to those of María Zambrano, go further than Nietzsche in the affirmation of the becoming: as long as there is not will of self-affirmation, but an authentic interest in alterity. One of the paths she explores is to break the conventional notions of time, space and identity. It is possible to appreciate two coincidences with Muḥyī al-Dīn Ibn ʿArabī. First, Llansol learned from him the need of an own time for the soul, different from quantitative time. Second, Ibn ʿArabī’s doctrine of love and sainthood also implies a genuine interest in otherness as otherness. (shrink)

The Kouros image in Archaic Greek art has never been perceived as expressing emotions; and nor have his eyes been a focus of research. Rather, the gaze of most of the Kouroi has been perceived as reflecting a sort of denial or cancellation of expression and emotion. However, the opposite of emotion is in itself an emotion and, indeed, once a human figure is portrayed its expression always conveys some sort of emotional message, no matter how indifferent it may seem. (...) Moreover, emotions in Ancient Greece were perceived differently from their conception today. The present study focuses on the meanings expressed by the gaze of the Kouros type, and examines the essence of this expression as it was understood by the beholder in Antiquity. Two kinds of gaze reflected from the eyes of Kouroi can be discerned: a seemingly hollow and emotionless gaze; and a glowing and radiant gaze. The argument presented here is that both these kinds of gaze are manifestations of _eudaemonia_ - happiness as a reflection of social customs and religious practices. (shrink)