A healthy work-life balance has become increasingly important to people trying to cope with the pressures of contemporary society. This trend highlights the fallacy of assessing well-being in terms of finance alone; how much time we have matters just as much as how much money. The authors of this book have developed a novel way to measure 'discretionary time': time which is free to spend as one pleases. Exploring data from the US, Australia, Germany, France, Sweden and Finland, they (...) show that temporal autonomy varies substantially across different countries and under different living conditions. By calibrating how much control people have over their time, and how much they could have under alternative welfare, gender or household arrangements, this book offers a new perspective for comparative cross-national enquiries into the temporal aspects of human welfare. (shrink)

Being able to ask others to do things, and thereby giving them reasons to do those things, is a prominent feature of our interpersonal lives. In this paper, I discuss the distinctive normative status of requests – what makes them different from commands and demands. I argue for a theory of this normative phenomenon which explains the sense in which the reasons presented in requests are a matter of discretion. This discretionary quality, I argue, is something that other theories (...) cannot accommodate, though it is a significant aspect of the relations that people stand in to one another, and the kinds of practical reasons that flow from those relations. (shrink)

(1984). Discretionary waiver of juvenile court jurisdiction: An invitation to procedural arbitrariness. Criminal Justice Ethics: Vol. 3, No. 2, pp. 41-50.

The article analyzes the system of legal regulation of the higher education in Lithuania with the purpose to determine the boundaries of exercising the discretionary powers of the executive institutions in the field of higher education. The article is made of two parts. Discretionary powers of the executive institutions in legislative field are discussed in the first part. The power of legislative discretion is described as a right to set the legal regulation by way of a subject who (...) is granted such discretionary power. Problems may arise in cases when the law granting such discretionary powers is too abstract or declarative. The main criteria in determining the boundaries of exercise of discretionary powers are the provisions of Constitution and laws, and constitutional law principles. The system of delegation of legislative powers in the field of regulation of the higher education in Lithuania is analyzed in the second part of the article. The permanent changes in administrative legal regulation of higher education and studies determined by a vast amount of subjects issuing post-legislative legal acts in this field, as well as rather tedious legal regulation which, in turn, calls for frequent changes in legal acts, raises doubts regarding a possibility to implement main principles of the studies, such as freedom of creation and scientific research or academic freedom and autonomy. (shrink)

The administrative practices of officials who process the admission of immigrants show severe variations in the ways in which migration policy is enforced on the ground. For the author, inequality of treatment lies in the very hierarchy of tasks and services of what he dubs, following Pierre Bourdieu, the immigration "field". According to the author, the governments’ securitizing priorities favour the sort of suspicion towards foreigners that the media then reproduces, thus authorizing so-called street-level bureaucrats to act with great leeway (...) with regard to immigrants. Under pressure, governments implement what the author calls a "trompe-l’oeil policy" that explores the ambivalence between international and domestic law: while the state enforces repressive laws that apparently comply with fundamental human rights, it leaves to low-ranking civil servants enough discretion to make those rights ineffective. This point is the author’s central contention. The arbitrariness of these officials is neither contingent nor accidental: it actually constitutes a purposive "front-line policy" to enlarge the discretionary power of street-level bureaucrats in charge of regulating admissions. Unequal treatment comes in three flavours in this context. First, officials are asked to ensure that each right granted to a foreigner will not threaten the national order, which means the economic, social and political order. They are therefore in a position to judge the suitability of each application in view of their own arbitrary interpretation of what such "threats" consist of. The question of discretionary power is in this way intimately linked to the problem of equality before the law. Second, the scarcity of material and human resources allocated to services in charge of welcoming migrants starkly contrasts with the expenditure incurred to deport foreigners. Inequality also arises from how agents perceive users and the leeway they have to implement the law. Third, inequality is related to foreigners’ abilities and means to challenge discretionary power, especially through the legal tools they use or through legal intermediaries. The author thus concludes that such "front-line policy" has increasingly been used as a weapon against migrants, especially since the early 2000s, when immigration and detention policies were generalized in France. More broadly, in Europe as well as in United States, immigration reforms have made greater use of detention and focused on enforcement rather than on hosting programs and services for asylum seekers. But they have also strengthened the role of legal intermediaries. Hence the need to investigate how discretionary power is challenged as it sheds light on the power relations between states and migrants. Keywords: foreigners, discretion, sociology, participant observation, front-line policy, illegalism, jobs, insecurity, legal intermediaries. (shrink)

This paper explores the relationship between the bonds of practitioner/patient trust and the notion of a justified lie. The intersection of moral theories on lying which prioritize right action with institutional discretionary power allows practitioners to dismiss, or at least not take seriously enough, the harm done when a patient's trust is betrayed. Even when a lie can be shown to be justified, the trustworthiness of the practitioner may be called into question in ways that neither theories of right (...) action nor contemporary discourse in health care attends to adequately. I set out features of full trustworthiness along Aristotelian lines. (shrink)

When is state coercion for the provision of public goods justified? And how should the social surplus of public goods be distributed? Philosophers approach these questions by distinguishing between essential and discretionary public goods. This article explains the intractability of this distinction, and presents two upshots. First, if governments provide configurations of public goods that simultaneously serve essential and discretionary purposes, the scope for justifiable complaints by honest holdouts is narrower than commonly assumed. Second, however, claims to distributive (...) fairness in the provision of public goods also turn out to be more complex to assess. (shrink)

Allen Buchanan has argued that a widely defended view of the nature of the state – the view that the state is a discretionary association for the mutual advantage of its members – must be rejected because it cannot adequately account for moral requirements of humanitarian intervention. This paper argues that Buchanan’s objection is unsuccessful,and moreover, that discretionary association theories can preserve an important distinction that Buchanan’s alternative approach to political legitimacy cannot: the distinction between “internal” legitimacy (a (...) state’s ability to morally justify itself to its own members) and “external” legitimacy (a state’s ability to morally justify itself to humanity more broadly). (shrink)

How does the term ‘free will’ refer? This question seems to lie at the center of debates about whether the attitudes and practices that depend on our successful attributions of basic-desert-entailing moral responsibility ought to be preserved or eliminated. In this paper I tackle questions about the way that different reference-fixing conventions might inform disagreement between preservationists and eliminativists about free will and moral responsibility, and argue that even recent elimination-friendly work on reference fails to offer much real support for (...) eliminativism. In fact, making explicit the role that different motivating concerns play in rendering certain reference-fixing conventions operative for eliminativists and preservationists suggests at least one powerful reference-based argument in favor of preservationism. (shrink)

Immigration is often associated with a situation in which would-be migrants and their countries of origin are put at the mercy of others’ decisions. The main objective of this article is to theorize this ‘being at the mercy’ in light of a republican definition of what freedom is about: the absence of domination. Immigration policy represents instances of domination on a wide spectrum of individuals and political communities. This article focuses on the procedural discretion claimed by states of destination in (...) their relations with would-be migrants. On the basis of a definition of the concept of ‘jurisdiction’, the article distinguishes 4 paradigmatic situations of immigration, which all display situations of domination. In each situation, the state of destination arbitrarily interferes with important interests of individuals and political communities. In light of this argument, existing mechanisms in national, transnational and international settings can be identified and justified as anti-domination measures. The argument offers a blueprint on how to further develop them in preventing domination in immigration. (shrink)

Immigration is often associated with a situation in which would-be migrants and their countries of origin are put at the mercy of others’ decisions. The main objective of this article is to theorize this ‘being at the mercy’ in light of a republican definition of what freedom is about: the absence of domination. Immigration policy represents instances of domination on a wide spectrum of individuals and political communities. This article focuses on the procedural discretion claimed by states of destination in (...) their relations with would-be migrants. On the basis of a definition of the concept of ‘jurisdiction’, the article distinguishes 4 paradigmatic situations of immigration, which all display situations of domination. In each situation, the state of destination arbitrarily interferes with important interests of individuals and political communities. In light of this argument, existing mechanisms in national, transnational and international settings can be identified and justified as anti-domination measures. The argument offers a blueprint on how to further develop them in preventing domination in immigration. (shrink)

This experimental study extends prior capital market and environmental accounting research by utilizing the theoretical underpinnings of legitimation through impression management, source credibility bias, perceived trust, and ideology in assessing the influence of discretionary environmental accounting narratives on jurors’ punitive damage award assessments. We utilize mock jurors as environmental stakeholders and find that: jurors in a court case involving corporate environmental malfeasance assess lower punitive damage awards against a firm that provides discretionary disclosure on its website regarding future (...) abatement and control narratives, environmental sensitivity of the firm’s industry moderates the negative relationship between the discretionary disclosure and jurors’ punitive damage award assessments, and juror’s perceived trust toward firm management mediates the prior moderation effect. Further, juror political ideology is found to affect the punitive damage award assessments, with liberal jurors levying comparatively higher awards than conservative jurors. (shrink)

Few automated legal reasoning systems have been developed in domains of law in which a judicial decision maker has extensive discretion in the exercise of his or her powers. Discretionary domains challenge existing artificial intelligence paradigms because models of judicial reasoning are difficult, if not impossible to specify. We argue that judicial discretion adds to the characterisation of law as open textured in a way which has not been addressed by artificial intelligence and law researchers in depth. We demonstrate (...) that systems for reasoning with this form of open texture can be built by integrating rule sets with neural networks trained with data collected from standard past cases. The obstacles to this approach include difficulties in generating explanations once conclusions have been inferred, difficulties associated with the collection of sufficient data from past cases and difficulties associated with integrating two vastly different paradigms. A knowledge representation scheme based on the structure of arguments proposed by Toulmin has been used to overcome these obstacles. The system, known as Split Up, predicts judicial decisions in property proceedings within family law in Australia. Predictions from the system have been compared to those from a group of lawyers with favourable results. (shrink)

House of Lords authority in Tesco v Secretary of State for the Environment [1995] 1 WLR 759 has reinforced the well-established principle that judicial review will distinguish between relevant and irrelevant considerations pertaining to the exercise of a power, and leave the weighing of the relevant ones to the decision-maker. It has also problematized the principle by insisting that relevant factors may adequately be taken into account even where the decision-maker allows them no influence (subject to challenge for irrationality). It (...) is difficult to accept that a legislative identification of relevant factors need not influence the decision-maker, and the article begins by observing that this proposition would probably not have been accepted at the time of Roberts v Hopwood [1925] AC 578. It is argued in the article, however, that the proper influence of the relevant can be accommodated within the decision-making process while upholding the Tesco principle. The article therefore charts the activities which are logically implicit in a decision-making process including the consideration and weighing of relevant factors, and locates opportunities for legal challenge. The influence of the expressly relevant must be felt when the decision-maker has to decide whether other factors are impliedly relevant. It will equally be registered when a basis for the assessment of weight is established (weight being impossible to gauge without the prior formulation of criteria of influence). The process of weighing itself is shown to require two separate assessments; the first particular to each factor, the second comparative. This distinction allows explanation of those explanation of those authorities which require substantial weight to be given to certain protected factors, and helps to define the nature of irrationality challenges to absurd weighing. In summary, the article takes a rigorous look at what weight is, how it is assessed, how it differs from relevance, and to what extent a flawed assessment of it can be challenged. (shrink)

This paper sets out an account of trust in AI as a relationship between clinicians, AI applications, and AI practitioners in which AI is given discretionary authority over medical questions by clinicians. Compared to other accounts in recent literature, this account more adequately explains the normative commitments created by practitioners when inviting clinicians’ trust in AI. To avoid committing to an account of trust in AI applications themselves, I sketch a reductive view on which discretionary authority is exercised (...) by AI practitioners through the vehicle of an AI application. I conclude with four critical questions based on the discretionary account to determine if trust in particular AI applications is sound, and a brief discussion of the possibility that the main roles of the physician could be replaced by AI. (shrink)

This study examines the relationships between a company''s emphasis on discretionary social responsibility, environment, and firm performance. It tests the proposition that environmental munificence and dynamism moderate the relationship between discretionary social responsibility and financial performance. Social responsibility was measured with a three-item scale in a sample of 62 firms using a questionnaire. Environmental munificence and dynamism were measured using archival sources as was financial performance (return on assets and return on sales). The results of moderated regression analyses (...) and subgroup analyses found a significant moderating effect of environment on the social responsibility-firm performance relationship. Discretionary social responsibility contributes to firm performance in environments that are dynamic and munificent. (shrink)

Drawing from the group engagement model and the moral conviction literature, we propose that perceived leader ethical conviction moderates the relationship between ethical leadership and employee OCB as well as deviance. In a field study of employees from various industries and a scenario-based experiment, we revealed that both the positive relation between ethical leadership and employee OCB and the negative relation between ethical leadership and employee deviance are more pronounced when leaders are perceived to have weak rather than strong ethical (...) convictions. Further, we argued and showed that employees’ feelings of personal control and perceived voice opportunity mediated the interactive effect of ethical leadership and perceived leader ethical conviction on OCB and deviance. Implications of these findings for theory and practice are discussed. (shrink)

Voluntary disclosures of sustainability information have recently received considerable attention by investors, regulators, and public companies in improving reliability and integrity of corporate reporting. We examine the association between the quantity and quality of sustainability disclosures and earnings quality in the context of corporate ethical value and culture. We posit that sustainability disclosures of environmental, social, and governance (ESG) performance reports are linked to earnings quality, because of the importance of both earnings quality and ESG sustainability disclosures to investors and (...) trustworthiness of corporate reporting. We collect our sample of 35,110 firm-year observations between 1999 and 2015. Using both difference-in-difference tests and OLS regression, we find that sustainability disclosure quantity is positively associated with innate earnings quality and negatively correlated with discretionary earnings quality in mitigating managerial earnings manipulation and unethical opportunistic reporting behavior. Further tests illustrate that sustainability disclosure quality can strengthen the positive relation between innate earnings quality and sustainability disclosure quantity and mitigate the negative relation between discretionary earnings quality and sustainability disclosure quantity. Finally, additional tests suggest that the relation between earnings quality and sustainability disclosure quantity is moderated by corporate structure and prior-year sustainability performance. Our results provide policy, practical, and research implications as ESG sustainability reporting is being integrated into corporate culture and business models. (shrink)

An Internet survey revealed that day-of-the-week (DOW) stereotypes (i.e., “Monday blues”, “Wednesday hump day”, “TGIF”, etc.) were pronounced when subjects predicted their moods for each day of the upcoming week, less obvious when they remembered their moods from each day of the preceding week, and least apparent in the momentary moods they actually experienced on each day. In a second study involving 2-hour, in-home interviews, subjects reporting looking forward to weekends because of the lack of structure and discipline and the (...) freedom to choose activities, yet much of their weekend time was spent fulfilling a need to be productive, which often involved activities that, in many ways, simulated paid work. The content of these interviews suggested that people tend to overvalue future discretionary time on the weekend, assuming that two days of uninterrupted idle time will be more enjoyable than it actually is. In a more general sense, these results suggest that the predicted and remembered moods in the initial survey were driven by DOW stereotypes, which facilitated rapid judgements given the simple scaled response format. However, the depth interviews revealed that moods experienced throughout the week are more nuanced in terms of how they are remembered, described, and linked to recently passed, current, and immediately anticipated events, perhaps explaining why DOW stereotypes were less obvious in the reported momentary moods. (shrink)

BackgroundThis study aimed to ask a sample of the general population about their preferences regarding doctors holding discretionary powers in relation to disclosing cancer diagnosis and prognosis.MethodsThe researchers mailed 443 questionnaires to registered voters in a ward of Tokyo which had a socio-demographic profile similar to greater Tokyo's average and received 246 responses (response rate 55.5%). We describe and analysed respondents' attitudes toward doctors and family members holding discretionary powers in relation to cancer diagnoses disclose.ResultsAmongst respondents who wanted (...) full disclosure about the diagnosis without delay, 117 (69.6 %) respondents agreed to follow the doctor's discretion, whilst 111 (66.1 %) respondents agreed to follow the family member's decision. For respondents who preferred to have the diagnosis and prognosis withheld, 59 (26.5 %) agreed to follow the doctor's decision, and 79 (35.3 %) of respondents agreed with following family member's wishes.ConclusionsThe greater proportion of respondents wants or permits disclosure of cancer diagnosis and prognosis. In patients who reveal negative attitudes toward being given a cancer disclosure directly, alternative options exist such as telling the family ahead of the patient or having a discussion of the cancer diagnosis with the patient together with the family. It is recommended that health professionals become more aware about the need to provide patients with their cancer diagnosis and prognosis in a variety of ways. (shrink)

Daniel Sulmasy has recently argued that good medicine depends on physicians having a wide discretionary space in which they can act on their consciences. The only constraints Sulmasy believes we should place on physicians’ discretionary space are those defined by a form of tolerance he derives from Locke whereby people can publicly act in accordance with their personal religious and moral beliefs as long as their actions are not destructive to society. Sulmasy also claims that those who would (...) reject physicians’ right to conscientious objection eliminate discretionary space thus undermining good medicine and unnecessarily limiting religious freedom. I argue that, although Sulmasy is correct that some discretionary space is necessary for good medicine, he is wrong in thinking that proscribing conscientious objection entails eliminating discretionary space. I illustrate this using Julian Savulescu and Udo Schuklenk’s system for restricting conscientious objections as a counter-example. I then argue that a narrow discretionary space constrained by professional ideals will promote good medicine better than Sulmasy’s wider discretionary space constrained by his conception of tolerance. Sulmasy’s version of discretionary space would have us tolerate actions that are at odds with aspects of good medicine, including aspects that Sulmasy himself explicitly values, such as fiduciary duty. Therefore, if we want the degree of religious freedom in the public sphere that Sulmasy favours then we must decide whether it is worth the cost to the healthcare system. (shrink)

Minors with attention-deficit-hyperactivity disorders are liable to use pharmacological treatment against their will and may find their authentic “I” modified. Thus, their use is widely criticized. In this study, the effect of ADHD drugs on adolescents’ personal experience is examined. The goal is to understand how psychological changes that young people experience when they take these medications interrelate with their attitude toward being medicated. Methylphenidate is the most common pharmacological treatment for ADHD. We look into the change that Israeli adolescents (...) undergo when they use it; their experience in controlling the change, and their assessment of the meaning of the change for their lives. Thirty-eight adolescents participated in semi-structured interviews. The findings, analyzed using grounded theory, show that methylphenidate affects the participants’ demeanor, mood, and even preferences. The participants, aware of these effects, apply discretion in taking methylphenidate and thus influence their traits and their willingness to engage in various activities. When needing to prepare for a matriculation exam, for example, they take methylphenidate; when they need to be creative or sociable, they avoid it and enjoy what they consider the advantages of ADHD, such as creativity and spontaneity. As discretionary users, they shape their life stories in a way that makes them more meaningful and diverse, better tailored to their social surroundings, and more useful in maintaining personal autonomy in the course of pharmacological treatment of ADHD. (shrink)

The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total (...) accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports. (shrink)

Child and adolescent researchers must balance increasingly complex sets of ethical, legal, and scientific standards when investigating child and adolescent mental disorders. Few guidelines are available. One mechanism that provides the investigator immunity from legally compelled disclosure of research records is described. However, discretion must be exercised in its use, especially with regard to abuse reporting, voluntary disclosure of abuse, and protection of research data. Examples of discretionary issues in the use of the certificate of confidentiality are provided.

In a recent article2 I examined the nature of private law offices, and here I extend that analysis to consider the trustee-beneficiary relationship where the trust is of a kind that Lionel Smith has called a “massively discretionary trust.”3 After considering some of the problematic legal features of such trusts, I shall probe the morally problematic features that these trusts present.

Governments of all nations presume they possess full discretionary policymaking powers over the lands and waters within their geopolitical boundaries. At least one global environmental issue—the rapid loss of the world’s biodiversity, the sixth major mass extinction event in geological time—challenges the legitimacy of this presumption. Increment by increment, the present generation is depleting the world’s biodiversity by way of altering species’ habitats for the sake of short term economic gain. When biodiversity is understood as an essential environmental condition—essential (...) in the long term because it is the source of the biological resources upon which humans depend—then the strongly differential distribution of benefits and burdens between generations raises an issue of intergenerational justice. We receive the short-term benefits of economic development; future generations will receive the resulting burden of a biosphere in which one of the life-support systems necessary for humanity will have been compromised. Using Ronald Dworkin’s conceptions of distributive justice, it can be demonstrated that constitutional constraints on the discretionary powers of governments, for the sake of intergenerational justice, are entirely consistent with central tenets of liberal democracy. As a result, we should abandon to some extent the presumption that governments have full jurisdiction over the lands and waters within their boundaries. (shrink)

Governments of all nations presume they possess full discretionary policymaking powers over the lands and waters within their geopolitical boundaries. At least one global environmental issue—the rapid loss of the world’s biodiversity, the sixth major mass extinction event in geological time—challenges the legitimacy of this presumption. Increment by increment, the present generation is depleting the world’s biodiversity by way of altering species’ habitats for the sake of short term economic gain. When biodiversity is understood as an essential environmental condition—essential (...) in the long term because it is the source of the biological resources upon which humans depend—then the strongly differential distribution of benefits and burdens between generations raises an issue of intergenerational justice. We receive the short-term benefits of economic development; future generations will receive the resulting burden of a biosphere in which one of the life-support systems necessary for humanity will have been compromised. Using Ronald Dworkin’s conceptions of distributive justice, it can be demonstrated that constitutional constraints on the discretionary powers of governments, for the sake of intergenerational justice, are entirely consistent with central tenets of liberal democracy. As a result, we should abandon to some extent the presumption that governments have full jurisdiction over the lands and waters within their boundaries. (shrink)

The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total (...) accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports. (shrink)

This article examines an omission in the study of discretionary time that bears on proposals currently being evaluated in this part of political philosophy. Specifically, this is the tendency in many jobs for work time to bleed into what is meant to be protected or discretionary time. I refer to this phenomenon as the relative proximity of labour and capital, which has become more prevalent in the labour market due to increased use of mobile communications technology. Ignored by (...) the literature is the fact that whether a job exhibits a high degree of proximity of labour and capital will influence workers' access to their discretionary time entitlements, including policies such as workplace flexibility and the four-day week. To account for this, I provide a descriptive and normative account of the proximity of labour and capital, in response to which I propose a remedial policy that provides workers with greater autonomy over how and when they take up their discretionary time entitlements. (shrink)

While the substantiation of “best interests” has received much attention, the question of how “the child” is conceptualised to ensure any action taken or decision made is in the particular child’s best interests has been largely neglected. In this paper, I argue that the lack of robust understanding of who “the child” is means that we continue to make many generalisations and category-based assumptions in determining the child’s best interests. In addressing the challenge of doing right by the individual child, (...) I propose a three-step approach based on a theoretical model of the child that avoids presumptions about child-typical needs and insists on an assessment of the child’s individual characteristics, needs, qualities, and circumstances, making it the only conceptualisation fully meeting the child centrism criterion required by children’s rights as determined by the United Nations Convention on the Rights of the Child. (shrink)

Zusammenfassung Der Geschäftsbereich Leistungssport des Deutschen Olympischen Sportbundes agiert als Common Agent, nämlich der Sportverbände und des Bundes­ministern des Innern bei der Verteilung der Sportfördermittel des BMI an die olympischen Spitzenverbände im DOSB. In diesem Beitrag wird theoriegeleitet ein Hypothesensystem entwickelt, welches beschreibt, nach welchen Kriterien der GBL bei der Verteilung der Mittel vorgeht. Es zeigt sich, dass neben den Bewertungskriterien, die im so genannten Förderkonzept 2012 formalisiert werden, diskretionäre Handlungsspielräume bestehen. Diese werden quantifiziert und mittels des Hypothesensystems interpretiert. Es (...) wird diskutiert, wie die Problematik einer Common Agency entschärft werden kann. (shrink)

The article concerns the situation of the judicial application of the law where the entity applying the law refers in a decision-making process to moral principles. The decision should be based on the directives of interpretation, which indicate the need for such a determination of the meaning of the applicable norms so that it remains in harmony with commonly accepted moral rules of the society. The equity has one more purpose; namely, it allows for the process of decision-making—and not just (...) for the process of unifying the decisions—since the mere rule does not specify the algorithm of undertaking them. This rule thus assumes that it will be further specified by phronesis judge who in a given situation will determine—for the purposes of a particular decision—a hierarchy between the criteria of substantive justice “embedded” in this rule. The reference to equity stands for the concretization of an unspecified general rule. We deal here with an indefinite general rule, the application of which is facilitated by a reference to rightness. (shrink)

The article concerns the situation of the judicial application of the law where the entity applying the law refers in a decision-making process to moral principles. The decision should be based on the directives of interpretation, which indicate the need for such a determination of the meaning of the applicable norms so that it remains in harmony with commonly accepted moral rules of the society. The equity has one more purpose; namely, it allows for the process of decision-making—and not just (...) for the process of unifying the decisions—since the mere rule does not specify the algorithm of undertaking them. This rule thus assumes that it will be further specified by phronesis judge who in a given situation will determine—for the purposes of a particular decision—a hierarchy between the criteria of substantive justice “embedded” in this rule. The reference to equity stands for the concretization of an unspecified general rule. We deal here with an indefinite general rule, the application of which is facilitated by a reference to rightness. (shrink)

We report the results of a dual-task study in which participants performed a tracking and typing task under various experimental conditions. An objective payoff function was used to provide explicit feedback on how participants should trade off performance between the tasks. Results show that participants’ dual-task interleaving strategy was sensitive to changes in the difficulty of the tracking task and resulted in differences in overall task performance. To test the hypothesis that people select strategies that maximize payoff, a Cognitively Bounded (...) Rational Analysis model was developed. This analysis evaluated a variety of dual-task interleaving strategies to identify the optimal strategy for maximizing payoff in each condition. The model predicts that the region of optimum performance is different between experimental conditions. The correspondence between human data and the prediction of the optimal strategy is found to be remarkably high across a number of performance measures. This suggests that participants were honing their behavior to maximize payoff. Limitations are discussed. (shrink)

This study proposes a research model based on attachment theory, which examines the role of corporate citizenship in the formation of organizational trust and work engagement. In the model, work engagement is directly influenced by four dimensions of perceived corporate citizenship, including economic, legal, ethical, and discretionary citizenship, while work engagement is also indirectly affected by perceived corporate citizenship through the mediation of organizational trust. Empirical testing using a survey of personnel from 12 large firms confirms most of our (...) hypothesized effects. Finally, theoretical and managerial implications of our findings are discussed. (shrink)

Within the class of indexicals, a distinction is often made between “pure” or “automatic” indexicals on one hand, and demonstratives or “discretionary” indexicals on the other. The idea is supposed to be that certain indexicals refer automatically and invariably to a particular feature of the utterance context: ‘I’ refers to the speaker, ‘now’ to the time of utterance, ‘here’ to the place of utterance, etc. Against this view, I present cases where reference shifts from the speaker, time, or place (...) of utterance to some other object, time, or place. I consider and reject the claim that these counterexamples to the automatic indexical theory all involve non-literal uses of indexicals and argue that they cannot be explained away on the grounds that they involve conversational implicature or pretense. (shrink)

In this article, we present a case for the recognition of multiple religions, arguing that states have a non-absolute duty to recognise religions which it is likely they should discharge along different dimensions and to different degrees. More concretely, we focus on several Western European states (or regions thereof), arguing that they would be more legitimate if they were to recognise an extensive range of faiths and ethno-religious groups. In order to make this argument, we deploy a method of iterative (...) contextualism, consisting of two interlocking steps which can be thought of as obverse halves of a hermeneutic circle. First we identify and describe two cross-contextual principles, which we call identification and discretionary recognition. Then we suggest how it may be shown that these principles are already present to a significant degree in Denmark, Finland and Alsace-Moselle – the three contexts with which we are particularly concerned here. This, then, is a normatively robust and contextually sensitive argument for the multidimensional recognition of religion by a state, and at the same time it explains how we apply the method of iterative contextualism. (shrink)

Citizenship, such as corporate citizenship and organizational citizenship, has been an important issue in business management for decades. This study proposes a research model from the perspectives of social identity and resource allocation, by examining the influence of corporate citizenship on organizational citizenship behaviors (OCBs). In the model, OCBs are positively influenced by perceived legal citizenship and perceived ethical citizenship, while negatively influenced by perceived discretionary citizenship. Empirical testing using a survey of personnel from 18 large firms confirms most (...) of our hypothesized effects. Theoretical and managerial implications of our findings are discussed. (shrink)

There has recently been a revived interest in temporal justice among political philosophers. For example, lone mothers have, on average, 30 h less free time per week than people in couples without children. Recent work has focussed on free time as a distinct distributive good, but this paper argues that it would be a mistake for a theory of temporal justice to focus only on shares of free time. First, I argue that the concept of free time does not succeed (...) in tracking discretionary control over time. All of time is a resource, and the particular moral relevance of free time must be established otherwise. Second, hours of time differ in use value, and we cannot fully track our concerns about the allocation of time, whether free or necessary, without taking this into account. We care about free time but also about ‘quality time’. To explain this observation, I develop an account of the value of time as a resource. The value of time periods differs with the prospects for which a time period can be used, that is, what we can do and be with it. What we are allocating when we are allocating time is not just hours; it is hours of time with a certain value. Finally, I argue that a concern for the value of time is compatible with a resourcist theory of temporal justice. (shrink)

Although US and European research has documented improvement in earnings quality associated with corporate governance characteristics, the situation in Latin America is questionable, given the business environment in which firms operate, which is characterized by controlling family ownership and weak legal protection. The purpose of this study is to examine the relation between the internal mechanisms of Corporate Governance and Earnings Management measured by discretionary accrual. We use a sample of listed Latin American non-financial companies from the period 2006–2009. (...) Our results show how in the Latin American context the role of external directors is limited and that Boards which meet more frequently take a more active position in the monitoring of insiders, so showing a lower use of manipulative practices. In addition, we find a non-linear relation between insider ownership and discretionary accruals, also pointing to the fact that ownership concentration may be a manipulative practices constrictor mechanism only when the ownership of main shareholders is moderate. The findings have important policy implications since this is, to the best of our knowledge, the first study to analyze the relation between the effectiveness of the government and the earnings management behavior. As policy implications, we document how when a country implements controls aimed at reducing corruption, strengthening the rule of law or improving the effectiveness of government, this leads to a reduction in firm earnings management. (shrink)