Annual reports are an important element in the genre of corporate public discourse. The reporting practices mandated by the Securities and Exchange Commission for all publicly traded corporations are intended to render the annual reports a legitimate and trustworthy medium through which management communicates information related to the financial performance of the firm. The following discussion represents an inaugural attempt to investigate the ethical characteristics of the discourse found in corporate annual reports using Habermas' principles of communicative action. In preparing (...) the Management's Discussion and Analysis (MD&A) portion of the report, managers are charged with providing narrative information for investors and other interested third parties relevant to assessing the firm's financial condition. Previous rhetorical studies of the narrative portions of annual reports argue that they serve as means for both legitimate and distorted communication. We investigate this communication medium through the lens of Habermas' norms for communicative action, which require communicators to be comprehensible, truthful, sincere, and legitimate. The study represents an initial attempt to operationalization Habermas' principles of communicative action and to employ a methodology that facilitates their application to research within a business context. From one perspective, consistent with agency theory as specified by neoclassical economics, it would seem that firms anticipating worse-than-expected financial performance would be less likely to exhibit the Habermasian principles necessary for undistorted communication because they would attempt to strategically influence the message being communicated about the firm's financial position. Instead, employing rhetorical analysis software, Diction 5.0, we found that firms expecting both good and bad earnings surprises exhibited a higher level of communicative action than a composite average firm. Although preliminary in nature, our findings suggest that firms anticipating large earnings surprises, either high or low, use the narrative portion of the annual report as a vehicle through which to communicate information about managements' veracity and trustworthiness as well as the firm's financial position. (shrink)

We study completely decomposable torsion-free abelian groups of the form $\mathcal{G}_S := \oplus_{n \in S} \mathbb{Q}_{p_n}$ for sets $S \subseteq \omega$. We show that $\mathcal{G}_S$has a decidable copy if and only if S is $\Sigma^0_2$and has a computable copy if and only if S is $\Sigma^0_3$.

The increasing demographic changes of populations in many countries require an approach for managing the complexity of sociocultural differences. Such an approach could help healthcare organizations to address healthcare disparities and inequities, and promote cultural safety for healthcare providers and patients alike. Almutairi's critical cultural competence (CCC) is a comprehensive approach that holds great promise for managing difficulties arising from sociocultural and linguistic issues during cross‐cultural interactions. CCC has addressed the limitations of many other cultural competence approaches that have been (...) discussed in the literature. Therefore, the purpose of this study is to define the construct of CCC and the theoretical components of the CCC. (shrink)

With the demise of Andersen, LLP and new legislation that puts an end to self-governance in public accounting, the effectiveness of current models of accounting ethics have been seriously called into question. We argue that the profession suffers from fundamental limitations in its ethical framework that makes it impossible to effectively address ongoing ethical problems. The dominant representation of professional behavior is an agency model of ethics, in which the ultimate responsibility for identifying and dealing with ethical dilemmas resides with (...) the individual. We argue that structural forces such as control over resources, meaning systems, and community norms and values also have a strong influence on the actions of accountants and that these must also be considered. The recent legitimation crisis has forced the accounting profession and its constituencies to begin to recognize and address the structural aspects of ethics as they enable and constrain action. We propose a framework based on structuration theory and learning theory that allows for systematic, multi-level investigation of the structural forces that cause ethical dilemmas to arise and to be recognized and that influence the manner in which they are analyzed and resolved. This framework should be capable of continual critique and reconfiguration as environmental conditions change. (shrink)

"Structure and Sentiment is an important book. Reading it may make an anthropologist more keenly aware of certain issues that are crucial in social anthropology, and this awareness may make one's field work as well as one's reading of published ethnographies more perceptive."—F. G. Lounsbury, American Anthropologist "A theoretical and methodological essay of first importance. As such, the book should be of interest to all social scientists interested in the development of specific and general theory in social anthropology."—Southwestern Social Science (...) Quarterly. (shrink)

This study is an investigation of the impact of Spinozan metaphysics on German-speaking writers of the eighteenth and nineteenth centuries. In terms of specific works by Friedrich Schiller and C.F. Meyer, this influence has hitherto gone unnoticed. Though it has long been recognized that George Buchner was profoundly affected by Spinozism, in-depth treatments of this important dimension of his thought have, by and large, been lacking. This book contains an attempt to come to terms with significant aspects of Buchner's reception (...) of Spinoza, as found both in his literary and non-literary writings.". (shrink)

This book brings together a unique combination of experts in the area of conflict resolution and focuses on the role forgiveness can play in the process. It deals with the theology, public policy, psychological and social theory, and social policy implementation of forgiveness. The first section of the book explores how ideas like "forgiveness" and "reconciliation" are moving out from the seminary and academy into the world of public policy, and how these terms have been used and defined in the (...) past. One of the contributors, Miroslav Volf, speaks to the Christian contribution of a more peaceful environment. The second section looks at forgiveness and public policy. One of the chapters, by Donald W. Shriver Jr., addresses forgiveness in a secular political forum. The third section of the book draws us to a more particular analysis of the relationship between forgiveness and reconciliation from voices in the academic and theological community. John Paul Lederach presents five qualities of practice in support of the reconciliation process. John Dawson gives hope for peace-making in a new century. The final section highlights the work of practitioners currently working with religion, public policy, and conflict transformation, particularly in areas such as Ireland and Africa. This book will be an essential for libraries, scholars, conflict negotiators, and all people who hope to understand the role of forgiveness in the peace process. Contributors include: Desmond M. Tutu, Rodney L. Petersen, Miroslav Volf, Stanley S. Harakas, Raymond G. Helmick, SJ, Joseph V. Montville, Douglas M. Johnston, Donna Hicks, Donald W. Shriver, Jr., Everett L. Worthington, Jr., John Paul Lederach, Ervin Staub, Laurie Anne Pearlman, John Dawson, Audrey R. Chapman, Olga Botcharova, Anthony da Silva, SJ, Geraldine Smythe, OP, Andrea Bartoli, Ofelia Ortega, and George F. R. Ellis. (shrink)

Artificial intelligence research has foundered on the issue of representation. When intelligence is approached in an incremental manner, with strict reliance on interfacing to the real world through perception and action, reliance on representation disappears. In this paper we outline our approach to incrementally building complete intelligent Creatures. The fundamental decomposition of the intelligent system is not into independent information processing units which must interface with each other via representations. Instead, the intelligent system is decomposed into independent and parallel activity (...) producers which all interface directly to the world through perception and action, rather than interface to each other particularly much. The notions of central and peripheral systems evaporateeverything is both central and peripheral. Based on these principles we have built a very successful series of mobile robots which operate without supervision as Creatures in standard office environments. (shrink)

This landmark work provides a systematic introduction to systems of modal logic and stands as the first presentation of what have become central ideas in philosophy of language and metaphysics, from the "new theory of reference" and non-linguistic necessity and essentialism to "Kripke semantics.".

The emergence of private authority has become a feature of the post-Cold War world. The contributors to this volume examine the implications of this erosion of the power of the state for global governance. They analyse actors as diverse as financial institutions, multinational corporations, religious terrorists and organised criminals. The themes of the book relate directly to debates concerning globalization and the role of international law, and will be of interest to scholars and students of international relations, politics, sociology and (...) law. (shrink)

"Written in a racy, persuasive style, the book impresses the reader as a work of significant scholarship...I encourage students of comparative religions- and especially those of Islamic economics- to read it with great care."&$151; Islamic Studies The worlds of economics and theology rarely intersect. The former appears occupied exclusively with the concrete equations of supply and demand, while the latter revolves largely around the less tangible concerns of the soul and spirit. Intended as an interfaith clarification of the relationship between (...) the material and the spiritual worlds, this volume first inspects secular beliefs about the relationship between economics and ethics. Exploring the differences and similarities between the treatment of economic issues in each of the great monotheistic religions, Rodney Wilson reveals how each tradition considers such subjects as individual wealth, lending, economic regulation, usury, insurance capitalism, socialism, and banking. He concludes with an intriguing epilogue on the rapidly expanding field of business ethics. (shrink)

In this paper I shall outline the approach to consciousness adopted by ethnomethodology and its `associate'conversation analysis. I shall attempt to do this by taking a minimalist stance, namely a basic formulation of the elements of these approaches, trying to strip away the ornate superstructures which have been erected upon that basis. I shall proceed in two ways. First, I shall seek to define ethnomethodology and conversation analysis by contrasting them to varying degrees with a variety of other approaches: symbolic (...) interactionism and, derivatively, the work of Goffman, the -social psychology of Rom Harre and his associates and with Norbert Wiley. Secondly, I shall give some examples of the use of the notion of `self'held by ethnomethodologists and conversation analysts that take a definitive turn towards a non-ironic, non-mentalist, non-essentialist and non-cognitivist approach to knowledge, consciousness and self. (shrink)

This is an exciting time for brain science. Recent progress has been such that it now seems realistic to look toward an explanation of mind in terms of the brain's anatomy and physiology. Models based on artificially symmetrical arrays of idealized neurons are now being superseded by ones which properly take into account the brain's actual circuitry. This book presents a comprehensive overview of the current state of brain modeling, containing contributions from many leading researchers in this field. It will (...) be of interest not only to researchers in the fields of brain science and neurobiology, but also to psychologists and those involved in the study of artificial intelligence. (shrink)

Most animals have significant behavioral expertise built in without having to explicitly learn it all from scratch. This expertise is a product of evolution of the organism; it can be viewed as a very long term form of learning which provides a structured system within which individuals might learn more specialized skills or abilities. This paper suggests one possible mechanism for analagous robot evolution by describing a carefully designed series of networks, each one being a strict augmentation of the previous (...) one, which control a six legged walking machine capable of walking over rough terrain and following a person passively sensed in the infrared spectrum. As the completely decentralized networks are augmented. the robot’s performance and behavior repetoire demonstrably improve. The rationale for such demonstrations is that they may provide a hint as to the requirements for automatically building massive networks to carry out complex sensory-motor tasks. The experiments with an actual robot ensure that an essence of reality is maintained and that no critical disabling problems have been ignored. (shrink)

The challenge that confronts corporate decision-makers in connection with global labor conditions is often in identifying the standardsby which they should govern themselves. In an effort to provide greater direction in the face of possible global cultural conflicts, ethicistsThomas Donaldson and Thomas Dunfee draw on social contract theory to develop a method for identifying basic human rights: Integrated Social Contract Theory (ISCT). In this paper, we apply ISCT to the challenge of global labor standards, attempting to identify labor rights that (...) could serve as guides for corporations producing or outsourcing outside of their home country. In addition to identifying areas of universal agreement, we also examine whether ISCT is, in fact, a sufficient basis for determining worker rights; we seek to define the parameters of the “sweatshop” problem; we include the application and results of our ISCT analysis as applied to labor standards: the global labor rights hypernorms; and conclude that ISCT is sufficient only for rights that are universal. We also discuss whether market-driven decisions can identify the boundaries of labor rights, or at least assure that market outcomes are compatible with maintaining labor rights, in order to respond to the shortcomings of ISCT. We conclude with some comments on directions of analysis for labor rights determination. (shrink)

In order to build autonomous robots that can carry out useful work in unstructured environments new approaches have been developed to building intelligent systems. The relationship to traditional academic robotics and traditional artificial intelligence is examined. In the new approaches a tight coupling of sensing to action produces architectures for intelligence that are networks of simple computational elements which are quite broad, but not very deep. Recent work within this approach has demonstrated the use of representations, expectations, plans, goals, and (...) learning, but without resorting to the traditional uses, of central, abstractly manipulable or symbolic representations. Perception within these systems is often an active process, and the dynamics of the interactions with the world are extremely important. The question of how to evaluate and compare the new to traditional work still provokes vigorous discussion. (shrink)

The title of this book was inspired by a passage in Charles Sherrington's Man on his Nature.

Among the world's religions, Islam has one of the most fully developed understandings of the notion of revelation. It views the whole of the created order as a revelation and, accordingly, considers religious revelation in the form of Scripture as an integral feature of the human condition. It is within this context that Muhammad's own revelatory experiences must be considered. These are well‐attested in the Hadith literature. Islam recognises three distinct grades of revelation. Muhammad's was the highest of these which, (...) as the ahadith make clear, is a “passing into the deep sleep state in full consciousness...”. The explicit nature of these traditional accounts of prophecy in action, as well as Islam's universalism, sheds light upon revelation in all religious traditions. (shrink)

This papers explores the diversity of pilgrim expressions in the Celtic Christian sources, focusing largely upon scriptural and theological images-namely, the image of Jerusalem, the example of Abraham, and journey as a metaphor for the earthly life. Discussion on Celtic interest in Jerusalem will focus on the text, De locis sanctis, by Adomnán of Iona. Central to Abrahamic pilgrimage is the ideal of being a stranger, foreigner, exile and alien in the world. Columbanus and Columba are both described as pilgrims (...) in the tradition of Abraham. The life of Patrick raises the question of the relationship between Abrahamic pilgrimage and the missionary life. The phenomenon of the seafaring monks, most famously St Brendan, will also be discussed through the lens of Abraham, while the corresponding text, The Voyage of St Brendan, will lead to a short discussion of liturgy as a form of pilgrimage. Finally, the lifelong journey of the Christian life-expressed through the metaphors of road and journey in the writings of Columbanus-will be discussed. (shrink)

We analyze the quantum mechanical measuring process from the standpoint of information theory. Statistical inference is used in order to define the most likely state of the measured system that is compatible with the readings of the measuring instrument and the a priori information about the correlations between the system and the instrument. This approach has the advantage that no reference to the time evolution of the combined system need be made. It must, however, be emphasized that the result is (...) to be interpreted as the statistically inferred state of the original system rather than the state of the system after measurement. The phenomenon of “reduction of states” appears in this light as a consequence of incomplete information rather than the physical interaction between measured system and measuring instrument. (shrink)

Improving the Odds: Raising the Class is a book aimed at legislators, school administrators, home school advocates, and college and university professors which examines the education system and provides a paradigm for improvement. The aim of this book is to find simple ways to approach improving the school system in America based on a belief that we need to build a system that has improvement built into the process of training and educating both teacher and students.

Both direct, and evolved, behavior-based approaches to mobile robots have yielded a number of interesting demonstrations of robots that navigate, map, plan and operate in the real world. The work can best be described as attempts to emulate insect level locomotion and navigation, with very little work on behavior-based non-trivial manipulation of the world. There have been some behavior-based attempts at exploring social interactions, but these too have been modeled after the sorts of social interactions we see in insects. But (...) thinking how to scale from all this insect level work to full human level intelligence and social interactions leads to a synthesis that is very di erent from that imagined in traditional Arti cial Intelligence and Cognitive Science. We report on work towards that goal. (shrink)

This paper provides a philosophical analysis of some of the things faculty do to maximize their Student Evaluation of Teachers scores. It examines 28 practices that are claimed to be unethical methods for maximizing SET scores. The paper offers an argument concerning the morality of each behavior and concludes that 13 of the 28 practices suggest unethical behavior. The remaining 15 behaviors are morally permissible.

Democracy faces threats from an emerging right-wing movement in democratic governments around the world. This may be even more prevalent in the United States because there is an evil that uses rhetorical tropes to undermine the anchor institutions of democracy: press, courts, universities, and Congress. This evil has a personification--former President Donald Trump. All the rhetorical critiques of Trump, that he is a demagogue, an authoritarian, a serial liar, a populist on steroids, fail to take into account the evil that (...) is fomented by his angry and vengeful rhetoric. Pictures of evil in Scripture, philosophy, and rhetoric bear a striking resemblance to Trump. It is not enough to say that he is dangerous to democracy. Kennedy claims that he is the evil seed in democracy that is even now sprouting new versions of the Trump rhetoric as each acolyte attempts to outrage the next. Good and Evil in the Garden of Democracy screams at the evil, fights against the evil, and then attempts to sing the songs of goodness and democracy from poets, prophets, and rhapsodes. For the health of democracy these words have been written. (shrink)

The metaphors by which we live, derivative of religious perspectives, shape the ways in which we are engaged with the world around us. This is particularly evident in matters pertaining to consumption and population, factors in the calculus of global sustainability. Increasing concern over the past quarter century with environmental degradation has been paralleled by interest in the relation of religion to a developing environmental ethic. Such interest has called for sensitivity to the religious perspectives of all people, an interest (...) that is promoting involvement in inter-religious dialogue. The significance of this for public policy comes in three areas: growing interest in patterns of social relationships, ecojustice or the way in which we live out social relationships, and growing reflection on the essential nature of religion for value formation in public life. (shrink)