This paper seeks to discover whether companies that adopt a stakeholder approach, and thereby demonstrate a wider remit of corporate responsibility, provide inferior returns to those that embrace the shareholder value approach. To classify approaches, mission statements were analysed, the final sample comprising 32 shareholder oriented companies and 48 stakeholder oriented companies. To assess performance both accounting–based and market–based measures were used. A number of moderating variables were taken into account: systematic (beta) risk, gearing (long–term debt to total long–term finance), (...) tax ratios, and firm size. ANOVA and Kruskall–Wallis tests revealed that mission orientation did not affect performance, whether in terms of stock returns or excess returns. Neither were accounting returns on equity different overall, although shareholder oriented companies experienced wider variations in this measure. A number of multiple regressions were also performed. However, the mission dummy was not found to be a significant variable. (shrink)

This paper seeks to discover whether companies that adopt a stakeholder approach, and thereby demonstrate a wider remit of corporate responsibility, provide inferior returns to those that embrace the shareholder value approach. To classify approaches, mission statements were analysed, the final sample comprising 32 shareholder oriented companies and 48 stakeholder oriented companies. To assess performance both accounting–based and market–based measures were used. A number of moderating variables were taken into account: systematic (beta) risk, gearing (long–term debt to total long–term finance), (...) tax ratios, and firm size. ANOVA and Kruskall–Wallis tests revealed that mission orientation did not affect performance, whether in terms of stock returns or excess returns. Neither were accounting returns on equity different overall, although shareholder oriented companies experienced wider variations in this measure. A number of multiple regressions were also performed. However, the mission dummy was not found to be a significant variable. (shrink)

Background The COVID-19 pandemic has forced rapid and widespread change to standards of patient care and nursing practice, inevitably leading to unprecedented shifts in the moral conditions of nursing work. Less is known about how these challenges have affected nurses’ capacity to meet their ethical responsibilities and what has helped to sustain their efforts to continue to care. Research objectives 1) To explore nurses’ experiences of striving to fulfill their ethical responsibilities of care during the COVID-19 pandemic and 2) to (...) explore what has fostered nurses’ capacity to fulfill these responsibilities. Research Design A generic qualitative approach was used incorporating concepts coming from fundamental features of care. Participants Twenty-four Canadian Registered Nurses from a variety of practice settings were interviewed. Ethical Considerations After receiving ethics approval, signed informed consent was obtained before participants were interviewed. Findings Four themes were identified. 1) Challenges providing good care in response to sudden changes in practice. 2) Tensions in juggling the responsibility to prevent COVID-19 infections with other competing moral responsibilities. 3) Supports to foster nurses’ capacity to meet their caring responsibilities. 4) The preservation of nurses’ moral identity through expressions of gratitude and health improvement. Discussion Infection control measures and priorities set in response to the pandemic made at distant population and organizational levels impacted nurses who continued to try to meet the ideals of care in close proximity to patients and their families. Despite the challenges that nurses encountered, the care they received themselves enabled them to continue to care for others. Nurses benefited most from the moral communities they had with their colleagues and occasionally nurse leaders, especially when they were supported in a face-to-face manner. Conclusion: Moral community can only be sustained if nurses are afforded the working conditions that make it possible for them to support each other. (shrink)

-/- Background: Nurses who provide aggressive care often experience the ethical challenge of needing to preserve the hope of seriously ill patients and their families without providing false hope. -/- Research objectives: The purpose of this inquiry was to explore nurses’ moral competence related to fostering hope in patients and their families within the context of aggressive technological care. A secondary purpose was to understand how this competence is shaped by the social–moral space of nurses’ work in order to capture (...) how competencies may reflect an adaptation to a less than ideal work environment. -/- Research design: A critical qualitative approach was used. -/- Participants: Fifteen graduate nursing students from various practice areas participated. -/- Ethical considerations: After receiving ethics approval from the university, signed informed consent was obtained from participants before they were interviewed. -/- Findings: One overarching theme ‘Mediating the tension between providing false hope and destroying hope within biomedicine’ along with three subthemes, including ‘Reimagining hopeful possibilities’, ‘Exercising caution within the social–moral space of nursing’ and ‘Maintaining nurses’ own hope’, was identified, which represents specific aspects of this moral competency. -/- Discussion: This competency represents a complex, nuanced and multi-layered set of skills in which nurses must be well attuned to the needs and emotions of their patients and families, have the foresight to imagine possible future hopes, be able to acknowledge death, have advanced interpersonal skills, maintain their own hope and ideally have the capacity to challenge those around them when the provision of aggressive care is a form of providing false hope. -/- Conclusion: The articulation of moral competencies may support the development of nursing ethics curricula to prepare future nurses in a way that is sensitive to the characteristics of actual practice settings. (shrink)

Mr. A's physician recommends immediate dialysis. However, Mr. A is in the United States illegally, has no family living in the area, and is unemployed. The Emergency Medical Treatment and Labor Act requires the hospital not only to examine Mr. A, but to provide him with any needed stabilizing treatment without considering his lack of insurance coverage or ability to pay. The needed treatment to stabilize Mr. A is dialysis. Therefore, the physician admits him and starts dialysis. But Mr. A (...) will need to continue dialysis indefinitely. Because he has no insurance and is an illegal immigrant, he is not eligible for any outpatient dialysis units. He is also unable to afford any medical treatments. Once Mr. A is stabilized, should he be discharged? His physician and social worker turn to the hospital ethics committee for help. What should Mercy Hospital do? (shrink)

This study examines the roles of environmental strategy and accounting in corporate carbon performance, as measured by the Greenhouse Gas (GHG) Protocol. A novel interaction model is developed based on legitimacy theory and natural-resource dependence theory to capture the interaction between environmental strategy and accounting. An international sample of 3322 firms from 73 countries is used in the analysis, based on a panel data design for 17 years (2005–2022). The empirical findings reveal an overall reactive role of these environmental initiatives (...) in relation to carbon performance. The marginal effect analysis shows that environmental accounting favourably moderates the effect of environmental strategic functions on carbon performance, indicating that the former facilitates the translation of the latter into practice. Similarly, environmental strategic initiatives improve the impact of environmental accounting information on carbon performance. The main contribution of this study stems from methodologically demonstrating how the synergy between environmental strategic initiatives and environmental information mechanisms can translate into improved carbon performance. This finding has multiple societal, practical and research implications. The interaction effect evidence can be viewed as consistent with recent trends of integrated approaches to thinking and reporting, where interrelated phenomena are integrated into operational and reporting contexts to improve efficiency. This can be of interest to policymakers, investors, corporate managers and providers of assurance services related to carbon performance. (shrink)

Spam electronic mails (emails) refer to harmful and unwanted commercial emails sent to corporate bodies or individuals to cause harm. Even though such mails are often used for advertising services and products, they sometimes contain links to malware or phishing hosting websites through which private information can be stolen. This study shows how the adaptive intelligent learning approach, based on the visual anti-spam model for multi-natural language, can be used to detect abnormal situations effectively. The application of this approach is (...) for spam filtering. With adaptive intelligent learning, high performance is achieved alongside a low false detection rate. There are three main phases through which the approach functions intelligently to ascertain if an email is legitimate based on the knowledge that has been gathered previously during the course of training. The proposed approach includes two models to identify the phishing emails. The first model has proposed to identify the type of the language. New trainable model based on Naive Bayes classifier has also been proposed. The proposed model is trained on three types of languages (Arabic, English and Chinese) and the trained model has used to identify the language type and use the label for the next model. The second model has been built by using two classes (phishing and normal email for each language) as a training data. The second trained model (Naive Bayes classifier) has been applied to identify the phishing emails as a final decision for the proposed approach. The proposed strategy is implemented using the Java environments and JADE agent platform. The testing of the performance of the AIA learning model involved the use of a dataset that is made up of 2,000 emails, and the results proved the efficiency of the model in accurately detecting and filtering a wide range of spam emails. The results of our study suggest that the Naive Bayes classifier performed ideally when tested on a database that has the biggest estimate (having a general accuracy of 98.4%, false positive rate of 0.08%, and false negative rate of 2.90%). This indicates that our Naive Bayes classifier algorithm will work viably on the off chance, connected to a real-world database, which is more common but not the largest. (shrink)

This paper introduces the likelihood method for decision under uncertainty. The method allows the quantitative determination of subjective beliefs or decision weights without invoking additional separability conditions, and generalizes the Savage–de Finetti betting method. It is applied to a number of popular models for decision under uncertainty. In each case, preference foundations result from the requirement that no inconsistencies are to be revealed by the version of the likelihood method appropriate for the model considered. A unified treatment of subjective decision (...) weights results for most of the decision models popular today. Savage’s derivation of subjective expected utility can now be generalized and simplified. In addition to the intuitive and empirical contributions of the likelihood method, we provide a number of technical contributions: We generalize Savage’s nonatomiticy condition (“P6”) and his assumption of (sigma) algebras of events, while fully maintaining his flexibility regarding the outcome set. Derivations of Choquet expected utility and probabilistic sophistication are generalized and simplified similarly. The likelihood method also reveals a common intuition underlying many other conditions for uncertainty, such as definitions of ambiguity aversion and pessimism. (shrink)

Medical futility is often defined as providing inappropriate treatments that will not improve disease prognosis, alleviate physiological symptoms, or prolong survival. This understanding of medical futility is problematic because it rests on the final outcomes of procedures that are narrow and medically defined. In this article, Walker's `expressivecollaborative' model of morality is used to examine how certain critical care interventions that are considered futile actually have broader social functions surrounding death and dying. By examining cardiopulmonary resuscitation and life-sustaining intensive care (...) measures as moral practices, we show how so-called futile interventions offer ritualistic benefit to patients, families, and health care providers, helping to facilitate the process of dying. This work offers a new perspective on the ethical debate concerning medical futility and provides a means to explore how the social value of treatments may be as important in determining futility as medical scientific criteria. (shrink)

Although many studies have previously examined medicalisation, we add a new dimension to the concept as we explore how contemporary oncological medicine shapes the dying self as predominantly medical. Through an analysis of multiple case studies collected within a comprehensive cancer centre in Ontario, Canada, we examine how people with late‐stage cancer and their healthcare providers enacted the process of medicalisation through engaging in the search for oncological treatments, such as experimental drug trials, despite the incurability of their disease. The (...) seven cases included 20 interviews with patients, family, physicians and nurses, the analysis of 30 documents and 5 hr of field observation. A poststructural perspective informed our study. We propose that searching for life extension enacts medicalisation by shaping the dying person afflicted with terminal cancer into new medical subjectivities that are knowledgeable, active, entrepreneurial and curative. Participants initially took up medical thinking from the formal oncology system, but then began to apply and internalise medical rationalities to alter their personhood, thereby generating new curative possibilities for themselves. For people seeking life extension, the embodied and day‐to‐day experiences of suffering and being close to death became expressed and moderated in fundamentally medicalised terms. (shrink)

Advance care planning is a process that encourages people to identify their values, to reflect upon the meanings and consequences of serious illness, to define goals and preferences for future medical treatment and care, and to discuss these goals with family and health-care providers. Advance care planning is especially important for those who are chronically ill, as patients and their families face a variety of complex healthcare decisions. Participating in advance care planning has been associated with improved outcomes; yet, despite (...) over 25 years of public awareness campaigns, research, and interventions developed to increase participation, advance care planning completion rates for people with chronic illnesses are no different than those in the general public (approximately 25%).Advance care planning has traditionally used an individualistic approach to autonomy, which puts forward an understanding of agents as independent, rational and self-interested persons. Because this individualistic approach has been largely unsuccessful in improving advance care planning uptake, a re-examination of the philosophical underpinnings of this practice and an exploration of alternative frameworks is warranted. In offering this exploration, we briefly outline two current perspectives on autonomy: the individualistic view and the relational view as articulated by feminist philosophers. Using a critical examination of the theoretical and empirical work on this topic, we argue that the individualistic view of autonomy does not sufficiently capture the relational and social complexities of the decision-making process of advance care planning. To offer a counterpoint, we examine the relational view of autonomy and suggest that this perspective is better aligned with the process of advance care planning. Specifically, we demonstrate that a relational model of autonomy is well suited to exploring advance care planning for four main reasons: (1) it recognizes the importance of relationships, (2) it reflects the fluctuating nature of autonomy in chronic illness, (3) it recognizes vulnerability, and (4) it is consonant with empirical work examining the advance care planning process. (shrink)

© 2015 Elsevier Inc.Toxoplasma gondii is a protozoan pathogen in the phylum Apicomplexa that resides within an intracellular parasitophorous vacuole that is selectively permeable to small molecules through unidentified mechanisms. We have identified GRA17 as a Toxoplasma-secreted protein that localizes to the parasitophorous vacuole membrane and mediates passive transport of small molecules across the PVM. GRA17 is related to the putative Plasmodium translocon protein EXP2 and conserved across PV-residing Apicomplexa. The PVs of GRA17-deficient parasites have aberrant morphology, reduced permeability to (...) small molecules, and structural instability. GRA17-deficient parasites proliferate slowly and are avirulent in mice. These GRA17-deficient phenotypes are rescued by complementation with Plasmodium EXP2. GRA17 functions synergistically with a related protein, GRA23. Exogenous expression of GRA17 or GRA23 alters the membrane conductance properties of Xenopus oocytes in a manner consistent with a large non-selective pore. Thus, GRA17 and GRA23 provide a molecular basis for PVM permeability and nutrient access. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Renaissance Thought on the Celestial Hierarchy:The Decline of a Tradition?Feisal G. MohamedThe Dionysian arrangement of the angels was dismantled on the one hand because its author was increasingly regarded as a "counterfait," and on the other hand because Protestants upheld the Bible's supremacy over all the "vain babblings of idle men." In consequence, those who like Spenser celebrated the "trinall triplicities," look back upon a great past that had (...) provided a vision hallowed by time and graced by an impressive array of intellects.—C. A. Patrides1It has been some forty years now since C. A. Patrides first argued in these pages that English Renaissance views on the celestial hierarchy constitute "the decline of a tradition," an argument made so convincing by his encyclopedic articles on the subject that scholars have been content to accept it. Indeed there is a good deal of evidence suggesting that the tradition of the ninefold hierarchy of angels associated with the Pseudo-Dionysius suffered serious injury at the hands of the Renaissance and Reformation. Subjected to the scrutiny of Renaissance scholarship and in light of the rediscovery of several Neoplatonists, particularly Proclus, it became quite clear that the Corpus Dionysiacum had been written centuries later than its author pretended. In the mid-fifteenth century Lorenzo Valla argued that because the Areopagus was a legal rather than a philosophical assembly, because none of the Greek or Latin fathers make mention of Dionysius, and because the claim in the letter to Polycarp to have witnessed [End Page 559] in Heliopolis the solar eclipse at the moment of Christ's death is a clear fabrication, placement of the Corpus in the first century should be doubted.2 These suggestions went largely unnoticed until Desiderius Erasmus, returning from England (where William Grocyn had begun murmurs regarding the Areopagitic origin of the Corpus), discovered in Louvain a manuscript of Valla's commentary on the book of Acts and incorporated its conclusions in his influential annotations on the New Testament.3 The discovery of Dionysius's pseudonymity and Erasmus's suggestion that Dionysian ceremonies could no longer be connected to the apostolic church would damage permanently the now Pseudo-Areopagite's influence. In a classic case of complicity between Renaissance humanism and Reformation theology—both Protestant and Catholic, it must be stressed—the sixteenth century turned away from Dionysian thought in general and from The Celestial Hierarchy in particular. The interrogation of apostolic origin begun by prominent Catholic thinkers like Erasmus and Cardinal Cajetan was most convenient to reformers like Martin Luther and John Calvin, both of whom described the author of the Corpus as "Dionysius, whoever he was."4Such an open-and-shut presentation of sixteenth-century Dionysiana, however, ignores several factors. One of them is that Renaissance scholars were not the first to question the dating of the Corpus: Peter Abelard fueled general perception of his heretical tendencies by suggesting that Dionysius may not have been the Pauline convert mentioned in the Acts of the Apostles.5 Much more important, however, is the number of Renaissance scholars for whom Dionysius was a formative influence. Despite his stance on the authenticity of the Corpus, Lorenzo Valla describes Dionysius in the peroration to his Encomium Sancti Thomae Aquinatis as playing the flute in a celestial symphony before the throne of God.6 For Nicholas Cusanus, as F. Edward Cranz describes [End Page 560] it, "Dionysius is the most important Christian theologian with no runner-up who is even close."7 Giovanni Pico della Mirandola saw Dionysius's writings as following directly from the teachings of Paul.8 Marsilio Ficino employed Dionysius in his comments on angels in the Theologia Platonica, translated and commented on The Divine Names and The Mystical Theology, and consistently endorsed first-century dating of the Corpus Dionysiacum.9 Ambrogio Traversari, who described Dionysius as "Apostoli disciplus," would also produce a fresh translation acceptable to humanist tastes in 1437, which would receive wide dissemination in the 1499 edition produced by Jacques Lefèvre d'Étaples.10 Lefèvre saw the Corpus as apostolic in origin and authority and went so far as to endorse the traditional conflation of Dionysius with Saint... (shrink)

This reissue of his collection of early essays, Logico-Linguistic Papers, is published with a brand new introduction by Professor Strawson but, apart from minor ...

A historical investigation of the exclusion of Africa and Asia from modern histories of philosophy.

This study provides novel evidence of the impact of corporate social responsibility (CSR) on investment sensitivity to cash flows. We posit that CSR affects investment–cash flow sensitivity (ICFS) through information asymmetry and agency costs, commonly viewed as the two channels through which investment responds to the availability of internal cash flows. We find that CSR performance leads to a decrease in ICFS. We further find that ICFS decreases (increases) when CSR strengths (concerns) increase. Finally, we find that the effect of (...) CSR on ICFS is driven by the areas Community, Diversity, and Human Rights. In sum, the findings of this study stress the relevance of CSR—in particular, of CSR activities that extend beyond compliance behavior and reflect what is desired by society—in reducing market frictions and improving firms’ access to financial capital. (shrink)

The novel coronavirus disease is regarded as one of the most imminent disease outbreaks which threaten public health on various levels worldwide. Because of the unpredictable outbreak nature and the virus’s pandemic intensity, people are experiencing depression, anxiety, and other strain reactions. The response to prevent and control the new coronavirus pneumonia has reached a crucial point. Therefore, it is essential—for safety and prevention purposes—to promptly predict and forecast the virus outbreak in the course of this troublesome time to have (...) control over its mortality. Recently, deep learning models are playing essential roles in handling time-series data in different applications. This paper presents a comparative study of two deep learning methods to forecast the confirmed cases and death cases of COVID-19. Long short-term memory and gated recurrent unit have been applied on time-series data in three countries: Egypt, Saudi Arabia, and Kuwait, from 1/5/2020 to 6/12/2020. The results show that LSTM has achieved the best performance in confirmed cases in the three countries, and GRU has achieved the best performance in death cases in Egypt and Kuwait. (shrink)

Twitter integrates with streaming data technologies and machine learning to add new value to healthcare. This paper presented a real-time system to predict breast cancer based on streaming patient’s health data from Twitter. The proposed system consists of two major components: developing an offline building model and an online prediction pipeline. For the first component, we made a correlation between the features to determine the correlation between features and reduce the number of features from the Breast Cancer Wisconsin Diagnostic dataset. (...) Two feature selection algorithms are recursive feature elimination and univariate feature selection algorithms which are applied to features after correlation to select the essential features. Four decision trees, logistic regression, support vector machine, and random forest classifier have been used on features after correlation and feature selection. Also, hyperparameter tuning and cross-validation have been applied with machine learning to optimize models and enhance accuracy. Apache Spark, Apache Kafka, and Twitter Streaming API are used to develop the second component. The best model with the highest accuracy obtained from the first component predicts breast cancer in real time from tweets’ streaming. The results showed that the best model is the random forest classifier which achieved the best accuracy. (shrink)

We show that the U.S. anti-discriminatory laws prohibiting discrimination in the workplace based on sexual orientation and gender identity identities) spur innovation, which ultimately leads to higher firm performance. We use the Human Rights Campaign’s Corporate Equality Index of 398 U.S. firms between 2011 and 2014, and find a significantly positive relationship between CEI and firm innovation. We also find that an interacting effect of CEI and firm innovation leads to higher firm performance. We use our understanding of Rawls’ Theory (...) of Justice and stakeholder theory to show that firms with workplace diversity policies are likely to be more innovative and perform better than those without such policies. Our results are robust to endogeneity, reverse causality and simultaneity issues. Our results will trigger debate in similar markets around the globe on the economic benefits of LGBT workplace diversity policies for firms. (shrink)

Normativity is assessed as we evaluate and compare the environmental reporting practices of a sample of French and Canadian companies through the lens of institutional legitimacy. More specifically, we examine how French and Canadian firms changed their reporting practices in reaction to the promulgation of laws and regulations in their respective countries, i.e., the NER and Grenelle II Acts in France, and National Instrument 51-102 and CSA Staff Notice NR 51-333, issued by the Canadian Securities Administrators. The firms’ voluntary disclosures (...) according to GRI guidelines are also investigated. Substantive legitimacy theory is used to explore the level of substantive disclosures provided by Canadian and French firms. The findings reveal that the French parliamentary regime is more successful than the Canadian stock exchange regulation in triggering environmental reporting, and that the GRI combined with local regimes prompts environmental disclosures. Notwithstanding the improvements in environmental reporting under all three regimes, a very low level of substantive disclosure is noted in both countries. (shrink)

A complete system of classical Aristotelian logic intended for honors high school and college.

The main purpose of this paper is to better understand how sustainability rating agencies, through discourse, promote an “ideology of numbers” that ultimately aims to establish a regime of normalization governing social and environmental performance. Drawing on Thompson’s (Ideology and modern culture: Critical social theory in the era of mass communication, 1990 ) modes of operation of ideology, we examine the extent to which, and how, the ideology of numbers is reflected on websites and public documents published by a range (...) of sustainability rating agencies. Our analysis indicates that the ideology of numbers promotes a relatively narrow vision of corporate social and environmental responsibility. That is, it establishes some areas of visibility while leaving in the shadow certain aspects of the ways in which companies fulfill, or fail to meet, their social and environmental responsibilities. The ideology of numbers also exerts power by identifying those companies that are deemed to be worthy of inclusion, or not, in a supposedly socially responsible corporate elite. (shrink)

Revisiting Fanon’s classic theory of violence and relying on some of his case studies, this article detects the propensity to see the world in abstract formats as the source of the most malignant forms of revolutionary violence. Based on this, the article explores how abstraction may still be a healthy way of thinking, especially in a globalized and postcolonial world. Two mechanisms for handling abstraction in humane ways are proposed, both of which exclude loyalties to principles or communities so long (...) as those could only be imagined in abstract forms. The two mechanisms of humanizing abstractions proposed here include the capacity to see local stories as manifestations or episodes of universal tales, and the ability to see one’s concrete cause in relationship to a multiplicity of world causes being acted upon in the same forum. (shrink)

Ohne Rücksicht auf disziplinäre Schranken bringt dieses Buch verschiedene nicht-reduktionistische Lerntheorien miteinander ins Gespräch. In einem offenen Diskurs, der die Konzepte zueinander in Beziehung setzt, werden die unterschiedlichen Perspektiven kritisch abgewogen und hinsichtlich ihrer Stärken und Schwächen diskutiert.

Delo se loteva vprašanja aktualnosti pojma subjekta v filozofiji in politiki skozi analizo tistih avtorjev, ki so ga domnevno najbolj radikalno pokopali: pokaže, da vznik radikalno novega in problematika subjekta zavzema osrednje mesto v Deleuzovi filozofiji, kakor tudi v Lyotardovi pozni misli posvečeni praznini, v Foucaultovi obravnavi biopolitike in biooblasti, v delu Negrija in Hardta o Imperiju, ter nazadnje v Badioujevi predelavi temeljnih filozofskih kategorij biti, resnice in subjekta, na osnovi katerih je dandanes znova možna renesansa filozofije. Ta ima po (...) Badiouju štiri razsežnosti, ki se v delu Vznik subjekta nenehno prepletajo: »V osnovi želja filozofije implicira razsežnost upora: ni filozofije brez nezadovoljstva mišljenja v njegovem soočenju s svetom, kakršen je. Pa vendar želja filozofije vključuje tudi logiko: to je, prepričanje v moč argumenta in uma.«. (shrink)

We show that the conceptual distance between any two theories of first-order logic is the same as the generator distance between their Lindenbaum–Tarski algebras of concepts. As a consequence of this, we show that, for any two arbitrary mathematical structures, the generator distance between their meaning algebras (also known as cylindric set algebras) is the same as the conceptual distance between their first-order logic theories. As applications, we give a complete description for the distances between meaning algebras corresponding to structures (...) having at most three elements and show that this small network represents all the possible conceptual distances between complete theories. As a corollary of this, we will see that there are only two non-trivial structures definable on three-element sets up to conceptual equivalence (i.e., up to elementary plus definitional equivalence). (shrink)

Using a sample of 21,030 US firm-year observations that represents more than 3000 individual firms over the 1998–2012 period, we investigate the relationship between Corporate Social Responsibility (CSR) and investment efficiency. We provide strong and robust evidence that high CSR involvement decreases investment inefficiency and consequently increases investment efficiency. This result is consistent with our expectations that high CSR firms enjoy low information asymmetry and high stakeholder solidarity (stakeholder theory). Moreover, our findings suggest that CSR components that are directly related (...) to firms’ primary stakeholders (e.g. employee relations, product characteristics, environment, and diversity) are more relevant in reducing investment inefficiency compared with those related to secondary stakeholders (e.g. human rights and community involvement). Finally, additional results show that the effect of CSR on investment efficiency is more pronounced during the subprime crisis. Taken together, our results highlight the important role that CSR plays in shaping firms’ investment behaviour and efficiency. (shrink)

The relationship of part to whole is one of the most fundamental there is; this is the first and only full-length study of this concept. This book shows that mereology, the formal theory of part and whole, is essential to ontology. Peter Simons surveys and criticizes previous theories, especially the standard extensional view, and proposes a more adequate account which encompasses both temporal and modal considerations in detail. 'Parts could easily be the standard book on mereology for the next (...) twenty or thirty years.' Timothy Williamson, Grazer Philosophische Studien. (shrink)

In 1972, the young philosopher Peter Singer published "Famine, Affluence and Morality," which rapidly became one of the most widely discussed essays in applied ethics. Through this article, Singer presents his view that we have the same moral obligations to those far away as we do to those close to us. He argued that choosing not to send life-saving money to starving people on the other side of the earth is the moral equivalent of neglecting to save drowning children (...) because we prefer not to muddy our shoes. If we can help, we must--and any excuse is hypocrisy. Singer's extreme stand on our moral obligations to others became a powerful call to arms and continues to challenge people's attitudes towards extreme poverty. Today, it remains a central touchstone for those who argue we should all help others more than we do. As Bill and Melinda Gates observe in their foreword, in the age of today's global philanthropy, Singer's essay is as relevant now as it ever was. This attractively packaged, concise edition collects the original article, two of Singer's more recent popular writings on our obligations to others around the world, and a new introduction by Singer that discusses his current thinking. (shrink)

The purpose of this paper is to investigate the nature of rhetoric and rhetorical strategies that are implicit in the standalone sustainability reporting of the top 24 companies of the Fortune 500 Global. We adopt Bormann’s :396–407, 1972) SCT framework to study the rhetorical situation and how corporate sustainability reporting messages can be communicated to the audience. The SCT concepts in the sustainability reporting’s communication are subject to different types of legitimacy strategies that are used by corporations as a validity (...) and legitimacy claim in the reports. A content analysis has been conducted and structural coding schemes have been developed based on the literature. The schemes are applied to the SCT model which recognizes the symbolic convergent processes of fantasy among communicators in a Society. The study reveals that most of the sample companies communicate fantasy type and rhetorical vision in their corporate sustainability reporting. However, the disclosure or messages are different across locations and other taxonomies of the SCT framework. This study contributes to the current CSR literature about how symbolic or fantasy understandings can be interpreted by the users. It also discusses the persuasion styles that are adopted by the companies for communication purposes. This study is the theoretical extension of the SCT. Researchers may be interested in further investigating other online communication paths, such as human rights reports and director’s reports. (shrink)

This volume examines whether the Arab Uprisings introduce a replica of the European Enlightenment or rather stimulate an Arab/Islamic Awakening with its own cultural specificity and political philosophy. By placing Immanuel Kant in Tahrir Square, Cairo, this book adopts a comparative analysis of two enlightenment projects: one Arab, still under construction, with possible progression toward modernity or regression toward neo-authoritarianism, and one European, shaped by the past two centuries.

In recent years there has been a number of promising technical and institutional developments regarding use of ontologies in industry. At the same time, however, most industrial ontology development work remains within the realm of academic research and is without significant uptake in commercial applications. In biomedicine, by contrast, ontologies have made significant inroads as valuable tools for achieving interoperability between data systems whose contents derive from widely heterogeneous sources. In this position paper, we present a set of principles learned (...) from the successful Open Biomedical Ontologies (OBO) Foundry initiative to guide the design and development of the Industrial Ontologies Foundry (IOF), which is a counterpart to the OBO Foundry initiative for the manufacturing industry. We also illustrate the potential utility of these principles by sketching the conceptual design of a framework for sustainable IOF development. (shrink)

Acknowledgments 1. Culture Is Essential 2. Culture Exists 3. Culture Evolves 4. Culture Is an Adaptation 5. Culture Is Maladaptive 6. Culture and Genes Coevolve 7. Nothing about Culture Makes Sense except in the Light of Evolution.

Confirmation bias is one of the most widely discussed epistemically problematic cognitions, challenging reliable belief formation and the correction of inaccurate views. Given its problematic nature, it remains unclear why the bias evolved and is still with us today. To offer an explanation, several philosophers and scientists have argued that the bias is in fact adaptive. I critically discuss three recent proposals of this kind before developing a novel alternative, what I call the ‘reality-matching account’. According to the account, confirmation (...) bias evolved because it helps us influence people and social structures so that they come to match our beliefs about them. This can result in significant developmental and epistemic benefits for us and other people, ensuring that over time we don’t become epistemically disconnected from social reality but can navigate it more easily. While that might not be the only evolved function of confirmation bias, it is an important one that has so far been neglected in the theorizing on the bias. (shrink)

This chapter provides an introduction to higher-order metaphysics as well as to the contributions to this volume. We discuss five topics, corresponding to the five parts of this volume, and summarize the contributions to each part. First, we motivate the usefulness of higher-order quantification in metaphysics using a number of examples, and discuss the question of how such quantifiers should be interpreted. We provide a brief introduction to the most common forms of higher-order logics used in metaphysics, and indicate a (...) number of questions which can be raised in such systems using logical vocabulary alone. Using a further example, we return to applications of higher-order logics in metaphysics. We also mention key developments in the history of higher-order logic as it pertains to metaphysics. Finally, we mention certain arguments which have been raised against the use of higher-order logic, and some ways of responding to them. (shrink)

We examine the link between a firm’s environmental and social disclosures and measures of its risk including total, systematic, and idiosyncratic risk. While we do not find any link between a firm’s E and S disclosures and its systematic risk, we find a negative and significant association between these disclosures and a firm’s total and idiosyncratic risk. These are novel findings and are consistent with the predictions of the stakeholder theory and the resource-based view of the firm suggesting that firms (...) which make extensive and objective E and S disclosures promote corporate transparency that can help them build a positive reputation and trust with their stakeholders. This in turn can help mitigate the firms' idiosyncratic/operational risk. These findings are important for all corporate stakeholders including managers, employees, and suppliers who have a significant economic interest in the survival and success of the firm. (shrink)

This work intends to apprehend and emphasize the contribution of image-processing techniques and computer vision in the treatment of clay-based material known in Meknes region. One of the various characteristics used to describe clay in a qualitative manner is porosity, as it is considered one of the properties that with “kill or cure” effectiveness. For this purpose, we use scanning electron microscopy images, as they are considered the most powerful tool for characterising the quality of the microscopic pore structure of (...) porous materials. We present various existing methods of segmentation, as we are interested only in pore regions. The results show good matching between physical estimation and Voronoi diagram-based porosity estimation. (shrink)

Discusses philosopher Mulla Sadra's commentary on the opening chapter of the Qur'an.

Cet ouvrage a pour objectif principal de présenter une étude originale d'inspiration marxienne sur la théorie révolutionnaire d'Alain Badiou et de Toni Negri. Il comprend une généalogie de la pensée politique révolutionnaire, ainsi que la définition des principaux concepts théoriques utilisés par les deux auteurs. Il intègre également une recherche historico-politique sur le parcours de Negri et Badiou. Ceci permet d'établir le lien entre le travail théorique de ces auteurs et leur engagement politique.

For a sample comprising 36,105 U.S. firm-year observations from 1985 to 2008, we find that firms located in more religious counties enjoy cheaper equity financing costs. This result is robust to a battery of sensitivity tests, including alternative assumptions and model specifications, additional controls for noise in analyst forecasts, and various approaches to addressing endogeneity. In another set of tests, we find that the equity pricing role that religion plays comes predominantly from Mainline Protestants. We also document that the effect (...) of religiosity on firms’ cost of equity capital is larger for firms (periods) lacking alternative monitoring (regulation) mechanisms as measured by lower institutional ownership (the pre-SOX era), implying that religion plays a corporate governance role. Finally, we find that the importance of religion to equity pricing is concentrated in firms that suffer lower visibility, which tend to be more sensitive to local social and economic factors. By examining the links between religiosity and valuation at the firm level, we provide strong, robust evidence supporting the perspective that religion facilitates economic development. (shrink)