The purpose of the study is to present the author's accounting mechanisms in relation to the transaction costs of a manufacturing enterprise in relation to the financial, managerial and strategic aspects of this process. The scientific novelty of the research lies in the fact that the paper systematizes views on the existing accounting and analytical support in relation to transaction costs, offers various options for constructing accounting, management and strategic accounting of transaction costs, depending on the assessment available for reflection. (...) As a result, the recommended accounting approaches using accounting, management and strategic accounting of transaction costs are presented on the example of an industrial company. Since transaction costs occupy a significant share in the cost structure of business units engaged in production, it is necessary to organize their reflection using modern accounting principles. The complexity of the monetary assessment of such costs causes the complexity of the management process associated with their accounting. This publication is devoted to the problems of accounting, management and strategic accounting of transaction costs at a manufacturing enterprise. The use of an integrated approach based on accounting principles makes it possible to ensure control over transaction costs for solving urgent tasks of management and owners. (shrink)

This article extends prior conversation analytic research on the preference organization of sequence-initiating actions. Across two languages, this article examines one such action: explicitly soliciting an account for human conduct. Prior work demonstrates that this action conveys a challenging stance towards the warrantability of the accountable event/conduct. When addressees are somehow responsible for the accountable event/conduct, explicit solicitations of accounts are frequently critical of, and thus embody disaffiliation with, addressees. This article demonstrates that, when explicit solicitations of accounts (...) embody disaffiliation, they are systematically ‘withheld’ and, thus, can be characterized as ‘dispreferred’ actions. This article also examines: a) deviant cases, where account solicitations are not withheld, which is a practice for embodying aggravated disaffiliation; and b) negative cases, where account solicitations actually embody affiliation, and as such are typically treated as preferred actions and not withheld. (shrink)

This study analyzes the ideals of responsibility and accountability, asking such questions as when it is legitimate to blame top officials of an organization for mistakes made by personnel below them in the bureaucratic hierarchy; when things go wrong in a large and complex organization like the Canadian Forces, who is responsible and accountable; and whether a plea of ignorance is a good excuse. The study also analyzes the doctrine of ministerial responsibility in both the British and Canadian (...) parliamentary traditions, asking whether it is realistic to expect that a government minister should be held responsible for everything that goes wrong in his/her department. Finally, traditional military values are examined, considering the kinds of attitudes and values expected from Canada's armed forces and the differences between the military and civilian sectors. (shrink)

The chapter begins by establishing the absence of organizations in the organization of philosophy as a specialist academic discipline. The second section highlights the reasons why this gap is detrimental to philosophical inquiries. The third section seeks to clarify how philosophy, as a type of theoretical inquiry, can contribute to the study of organizations. Three basic features are proposed as underpinning the philosophical method. Hegel’s social theory is then put forward as an exemplary model of what a philosophical (...) class='Hi'>account of organizations might achieve. The fourth and final section shifts the perspective to focus on the life of individuals in organizations. Following a recent book combining post-Hegelian critical theory and Christophe Dejours’ psychodynamic approach, the paper highlights important aspects of individual and collective work that lead to a cooperative conception of management. (shrink)

ArgumentScientific uncertainty is fundamental to the management of contemporary global risks. In 2009, the World Health Organization declared the start of the H1N1 Influenza Pandemic. This declaration signified the risk posed by the spread of the H1N1 virus, and in turn precipitated a range of actions by global public health actors. This article analyzes the WHO's public representation of risk and examines the centrality of scientific uncertainty in the case of H1N1. It argues that the WHO's risk narrative reflected (...) the context of scientific uncertainty in which it was working. The WHO argued that it was attempting to remain faithful to the scientific evidence, and the uncertain nature of the threat. However, as a result, the WHO's public risk narrative was neither consistent nor socially robust, leading to the eventual contestation of the WHO's position by other global public health actors, most notably the Council of Europe. This illustrates both the significance of scientific uncertainty in the investigation of risk, and the difficulty for risk managing institutions in effectively acting in the face of this uncertainty. (shrink)

This chapter brings together social evolutionary theory and the rational choice approach to develop a theory of the organization of coercion in history. Recent works considering parallels and distinctions between biological and sociocultural evolution are reviewed here, along with those that produced the concept of bounded rationality. While modeling begins by generalization from historical materials, it is not the purpose of this chapter to produce a historical explanation of a chain of real events. Nor is it an essay in (...) metatheory. The goal is to contribute to an abstract theory of societal change in the same sense that biological evolutionary theory accounts for change in species. The unit taken to be evolving is called the tribute system. (shrink)

Although classroom interaction has received a great deal of focus during the last 40 years, its investigation from a conversation analytic stance is rather limited. The present article approaches talk at school from this point of view, exploring two basic dimensions that manifest participants’ orientation to the institutional character of the setting, that is, turn-taking organization and sequence organization. The above dimensions have been the subject of research in the past as well; however, additional work is needed for (...) a more comprehensive account of their specific features that clearly affect participants’ conduct. Thus, this article contributes to the research on school interaction by shedding light on various aspects of the turn-taking and sequence organization of talk at school, and by specifying the exact constraints under which participants – and more accurately students – operate. (shrink)

The paper first introduces a cube of opposition that associates the traditional square of opposition with the dual square obtained by Piaget’s reciprocation. It is then pointed out that Blanché’s extension of the square-of-opposition structure into an conceptual hexagonal structure always relies on an abstract tripartition. Considering quadripartitions leads to organize the 16 binary connectives into a regular tetrahedron. Lastly, the cube of opposition, once interpreted in modal terms, is shown to account for a recent generalization of formal concept (...) analysis, where noticeable hexagons are also laid bare. This generalization of formal concept analysis is motivated by a parallel with bipolar possibility theory. The latter, albeit graded, is indeed based on four graded set functions that can be organized in a similar structure. (shrink)

The aim of this paper is to provide a theoretical framework to understand how multicellular systems realize functionally integrated physiological entities by organizing their intercellular space. From a perspective centered on physiology and integration, biological systems are often characterized as organized in such a way that they realize metabolic self-production and self-maintenance. The existence and activity of their components rely on the network they realize and on the continuous management of the exchange of matter and energy with their environment. One (...) of the virtues of the organismic approach focused on organization is that it can provide an understanding of how biological systems are functionally integrated into coherent wholes. Organismic frameworks have been primarily developed by focusing on unicellular life. Multicellularity, however, presents additional challenges to our understanding of biological systems, related to how cells are capable to live together in higher-order entities, in such a way that some of their features and behaviors are constrained and controlled by the system they realize. Whereas most accounts of multicellularity focus on cell differentiation and increase in size as the main elements to understand biological systems at this level of organization, we argue that these factors are insufficient to provide an understanding of how cells are physically and functionally integrated in a coherent system. In this paper, we provide a new theoretical framework to understand multicellularity, capable to overcome these issues. Our thesis is that one of the fundamental theoretical principles to understand multicellularity, which is missing or underdeveloped in current accounts, is the functional organization of the intercellular space. In our view, the capability to be organized in space plays a central role in this context, as it enables (and allows to exploit all the implications of) cell differentiation and increase in size, and even specialized functions such as immunity. We argue that the extracellular matrix plays a crucial active role in this respect, as an evolutionary ancient and specific (non-cellular) control subsystem that contributes as a key actor to the functional specification of the multicellular space and to modulate cell fate and behavior. We also analyze how multicellular systems exert control upon internal movement and communication. Finally, we show how the organization of space is involved in some of the failures of multicellular organization, such as aging and cancer. (shrink)

Posterior parietal cortex has traditionally been considered to be a sensory association area in which higher-order processing and intermodal integration of incoming sensory information occurs. In this paper, evidence from clinical reports and from lesion and behavioral-electrophysiological experiments using monkeys is reviewed and discussed in relation to the overall functional organization of posterior parietal association cortex, and particularly with respect to a proposed posterior parietal mechanism concerned with the initiation and control of certain classes of eye and limb movements. (...) Preliminary data from studies of the effects of posterior parietal lesions on oculomotor control in monkeys are reported.The behavioral effects of lesions of posterior parietal cortex in monkeys have been found to be similar to those which follow analogous damage of the minor hemisphere in humans, while behavioral-electrophysiological experiments have disclosed classes of neurons in this area which have functional properties closely related to the behavioral acts that are disrupted by lesions of the area. On the basis of current data from these areas of study, it is proposed that the sensory association model of posterior parietal function is inadequate to account for the complexities of the present evidence. Instead, it now appears that many diverse neural mechanisms are locatedin partin parietal cortex, that some of these mechanisms are involved in sensory processing and perceptual functions, but that others participate in motor control, and that still others are involved in attentional, motivational, or emotional processes. It is further proposed that the elementary units of these various neural mechanisms are distributed within posterior parietal cortex according to the columnar hypothesis of Mountcastle. (shrink)

This article examines the organizational prerequisites of competitive labor markets through an account of the restructuring of Mexico's export tomato industry in the 1980s and 1990s. Agricultural labor markets are typically taken as paradigm cases of competitive labor markets, the closest real-world approximation to the spot market of economic theory. Yet, this case demonstrates that such markets are deeply structured through the activities of producer associations and the state, suggesting that disorganization in a labor market can only be sustained (...) through organization. (shrink)

The purpose of the study is to develop practical recommendations for the development and improvement of the organization and methods of accounting and control of income and expenses of autonomous institutions. The scientific novelty of the study includes proposals for improving and formalizing the classification procedures and, accordingly, accounting for the income and expenses of autonomous institutions for exchange and non-exchange operations, also substantiated the directions for improving the quality of internal control procedures for the implementation of estimates by (...) focusing on the implementation of indicators of the state order, reporting on the results of the implementation of the estimate and the validity of determining the volume of extrabudgetary receipts. As a result, it was found that in modern conditions of reforming the public sector of the Russian economy, it is critically necessary to increase the effectiveness of the impact of accounting and control systems on the activities of autonomous institutions by improving their organization, accelerating the speed of obtaining initial data, using innovative analytical tools that can ensure the selection of the most optimal options management. (shrink)

Donald Campbell has long advocated a naturalist epistemology based on a general selection theory, with the scope of knowledge restricted to vicarious adaptive processes. But being a vicariant is problematic because it involves an unexplained epistemic relation. We argue that this relation is to be explicated organizationally in terms of the regulation of behavior and internal state by the vicariant, but that Campbell's selectionist approach can give no satisfactory account of it because it is opaque to organization. We (...) show how organizational constraints and capacities are crucial to understanding both evolution and cognition and conclude with a proposal for an enriched, generalized model of evolutionary epistemology that places high-order regulatory organization at the center. (shrink)

The idea of levels of organization plays a central role in the philosophy of the life sciences. In this article, I first examine the explanatory goals that have motivated accounts of levels of organization. I then show that the most state-of-the-art and scientifically plausible account of levels of organization, the account of levels of mechanism proposed by Bechtel and Craver, is fundamentally problematic. Finally, I argue that the explanatory goals can be reached by adopting a (...) deflationary approach, where levels of organization give way to more well-defined and fundamental notions, such as scale and composition. (shrink)

Victor Vasarely's (1906–1997) important legacy to the study of human perception is brought to the forefront and discussed. A large part of his impressive work conveys the appearance of striking three-dimensional shapes and structures in a large-scale pictorial plane. Current perception science explains such effects by invoking brain mechanisms for the processing of monocular (2D) depth cues. Here in this study, we illustrate and explain local effects of 2D color and contrast cues on the perceptual organization in terms of (...) figure-ground assignments, i.e. which local surfaces are likely to be seen as “nearer” or “bigger” in the image plane. Paired configurations are embedded in a larger, structurally ambivalent pictorial context inspired by some of Vasarely's creations. The figure-ground effects these configurations produce reveal a significant correlation between perceptual solutions for “nearer” and “bigger” when other geometric depth cues are missing. In consistency with previous findings on similar, albeit simpler visual displays, a specific color may compete with luminance contrast to resolve the planar ambiguity of a complex pattern context at a critical point in the hierarchical resolution of figure-ground uncertainty. The potential role of color temperature in this process is brought forward here. Vasarely intuitively understood and successfully exploited the subtle context effects accounted for in this paper, well before empirical investigation had set out to study and explain them in terms of information processing by the visual brain. (shrink)

Over the last two decades there has been a significant increase of interest in Schelling’s philosophy, and in particular his philosophy of nature. However, even the most generous of Schelling’s interpreters are confused by one of Schelling’s key theses: his view that nature as a whole (including non-living nature) is “organized,” and his related rejection of the hard-and-fast distinction between living and non-living. My aim is to offer an explanation of these two related points. Given that Schelling regards all of (...) nature as organized, it makes most sense to begin with the basic stuff of nature—matter. For if we can understand how matter can be organized, then we can also understand how non-living material beings are also organized. Accordingly, I focus on Schelling’s first work in the philosophy of nature, the 1797 Ideen zu einer Philosophie der Natur (Ideas for a Philosophy of Nature), where he deals with matter most directly and challenges mechanistic accounts of matter. I show that the crucial influence on the Ideen was not (as many interpretations have it) Fichte, but Kant, and explicate how and why Schelling departs from Kant’s understanding of both matter and organization. Finally, I will briefly point to the ways in which Schelling’s understanding of organization can be brought to bear on current questions in theoretical biology. (shrink)

This thesis contributes to a better conceptual understanding of how self-organized control works. I begin by analyzing the control problem and its solution space. I argue that the two prominent solutions offered by classical cognitive science (centralized control with rich commands, e.g., the Fodorian central systems) and embodied cognitive science (distributed control with simple commands, such as the subsumption architecture by Rodney Brooks) are merely two positions in a two-dimensional solution space. I outline two alternative positions: one is distributed control (...) with rich commands, defended by proponents of massive modularity hypothesis; the other is centralized control with simple commands. My goal is to develop a hybrid account that combines aspects of the second alternative position and that of the embodied cognitive science (i.e., centralized and distributed controls with simple commands). Before developing my account, I discuss the virtues and challenges of the first three. This discussion results in a set of criteria for successful neural control mechanisms. Then, I develop my account through analyzing neuroscientific models of decision-making and control with the theoretical lenses provided by formal decision and social choice theories. I contend that neural processes can be productively modeled as a collective of agents, and neural self-organization is analogous to democratic self-governance. In particular, I show that the basal ganglia, a set of subcortical structures, contribute to the production of coherent and intelligent behaviors through implementing “democratic" procedures. Unlike the Fodorian central system—which is a micro-managing “neural commander-in-chief”—the basal ganglia are a “central election commission.” They delegate control of habitual behaviors to other distributed control mechanisms. Yet, when novel problems arise, they engage and determine the result on the basis of simple information (the votes) from across the system with the principles of neurodemocracy, and control with simple commands of inhibition and disinhibition. By actively managing and taking advantage of the wisdom-of-the-crowd effect, these democratic processes enhance the intelligence and coherence of the mind’s final "collective" decisions. I end by defending this account from both philosophical and empirical criticisms and showing that it meets the criteria for successful solution. (shrink)

Deliberation often begins with the question ‘What do I want to do?’ rather than the question of what one ought to do. This paper takes that question at face value, as a question about which of one’s desires is strongest, which sometimes guides action. The paper aims to explain which properties of a desire make that desire strong, in the sense of ‘strength’ relevant to this deliberative question. Both motivational force and phenomenological intensity seem relevant to a desire’s strength; however, (...) accounting for the strength of a desire in these terms opens up significant indeterminacy about what we want. The paper argues that this indeterminacy is often resolved simply by posing the question ‘What do I want to do?’ to oneself: there is reason to believe that one’s answer will play a verdictive role, partially determining what the agent most wants. Self-reflective beliefs can play a self-fulfilling role, and surprisingly this seems to follow from basic platitudes about the belief-desire model. (shrink)

As political theorists explore work beyond traditional workplaces, how should we understand the vast class of insecure, informal, and unsalaried workers whose existence defies traditional categories of employment? In asking this question, I revisit the political theory of the Marxist feminist and cofounder of the International Wages for Housework movement, Selma James, to explore her “internationalism of the unwaged” and her writings on wagelessness. An example of political theory in service of struggle, James’s internationalism was widely circulated in anticolonial, Black (...) radical, and autonomous Marxist circles in the 1970s. In this article, I argue that it was grounded in three intertwined and mutually reinforcing arguments: an account of how capitalist life is spatially divided into distinct workplaces; an anticapitalist theory of identity that explains social difference as maintained by the international division of labor and labor market hierarchies; and a diagnosis of work organization viewed from the perspective of the wageless worker. I trace how James developed these arguments about the spatial division of labor, hierarchies of identity, and internationalist political struggle and how her view of the common exploitation and division of workers formed the basis of a class-struggle identity politics. Her political theory was an important contribution to women’s international thought and transnational feminist critiques of global forms of domination and exploitation. It also offers a critique of capitalism’s organization of the displacement of work and workers and an account of wagelessness as a work situation, both of which illuminate capitalist organization of work and wageless life today. (shrink)

Worldwide, the literature reports that many residents in long‐term care (LTC) homes are sedentary. In Canada, personal support workers (PSWs) provide most of the direct care in LTC homes and could play a key role in promoting activity for residents. The purpose of this institutional ethnographic study was to uncover the social organization of LTC work and to discover how this organization influenced the physical activity of residents. Data were collected in two LTC homes in Ontario, Canada through (...) participant observations with PSWs and interviews with people within and external to the homes. Findings explicate the links between meals, lifts and transfers, and the LTC standards to reveal that physical activity is considered an add‐on program in the purview of physiotherapists. Some of the LTC standards which are intended to product good outcomes for residents actually disrupt the work of PSWs making it difficult for them to respond to the physical activity needs of residents. This descriptive ethnographic account is an important first step in trying to find a solution to optimize real activities of daily living into life in LTC. (shrink)

This article identifies and describes the rhetorical organization of the Textbook genre, based on a corpus-based approach and on part of PUCV-2006 Corpus of Academic Spanish. This subcorpus includes 126 textbooks collected from four scientific disciplines at undergraduate university programmes: Social Work, Psychology, Construction Engineering and Industrial Chemistry. In order to fulfil the goals, the article determines and describes the communicative purposes of each of the moves and steps identified, and gives examples from the four disciplinary domains. A new (...) macro-level to fully account for the analysis is introduced and justified, which turned out to be essential for a better description of an extensive textual unit as these texts are. This is named as macro-move. The main findings reveal a well-organized organization directed towards educational instruction. The genre fundamental nucleus is formed by the macro-move Conceptualization and Exercising, which is repeated as many times as the contents are displayed. By the end of the article, the question appearing in the title is answered and arguments are offered to explain why the genre’s rhetorical organization is described as a ‘colony-in-loops’. (shrink)

An ethnographer's account of his study of jazz-piano playing, which led to discoveries concerning the ways his hands learned about the keyboard and improvisation, sheds light on the nature and range of improvised conduct.

The paper aims to demonstrate the possibility of consistently accepting the existence of effective mental causality in the fundamentally physical world. We suppose that the concept of causality in J. Kim’s exclusion argument against mental causation, which implies а generative conception of causal relations, can be revised taking into account the specificity of the multilevel organization of living objects. Rejection of the mechanistic model of causality as a linear process, allows you to maintain commitment to the principle of (...) causal closure of the physical world and at the same time explain how top-down causality at the macro level is possible. For this, we use the model of a fractal tree of causal chains by J. Lowe, in which mental causality plays the role of an indirect cause of a fact. We carry out a meaningful distinction between the causality of facts and events by resorting to the multilevel model of J. Ellis, in which mental causality can be considered as a macro-level fact that has a selective effect on physical events of lower levels, taking into account a wide environmental context. (shrink)

Replicability is a term that not only comes with different meanings in the literature of many domains but is often associated or confused with other terms such as ‘reproducibility,’ ‘repeatability,’ ‘reliability,’ ‘validity,’ and so on. To add to the confusion, it can even be used differently across diverse disciplines. Though all named concepts are important, what makes them barely advantageous is that they do not cover some peculiar aspects of the replicability and validation processes, i.e., appropriateness of conceptualization; trustworthiness of (...) operational definition and operational acts; accuracy of researcher’s description, categorization and/or measurement; successfulness of observational (or field) relation. Moreover, in social sciences and organization studies, the concept of validity of data is highly questionable due to the quite frequent shortage of real statuses of the observed objects. The present paper aims to challenge the received view on the concept of ‘replicability,’ by proposing a “situational approach” based on the idea that replicability works under certain organizational and socio-technic conditions, and that it is heavily influenced by the way that different stakeholders (scientists, technicians, participants artifacts, and technologies) respond to them. Consequently, it is important to understand how and why replicability works in different contexts. Its main purpose, without denying the importance of current conventional perspectives on replicability and its siblings, is to widen and change them to include an organizational setting and a reflexive epistemology. This implies the pursuit of a third way of replicability, between the postmodernist negation of its possibility and its opposite, i.e., a naïve naturalism. A way asserting that replicability is a jigsaw puzzle or a mosaic, constituted by discursive practices (poetics) and organizational achievements guiding the politics of accountability, validation and legitimation. The domain here considered pertains to the social and organizational sciences. However, though going beyond the aim of this essay, many issues could be reframed and adapted to medical, natural and physical sciences, as some of the following examples can show. (shrink)

Levels of organization are structures in nature, usually defined by part-whole relationships, with things at higher levels being composed of things at the next lower level. Typical levels of organization that one finds in the literature include the atomic, molecular, cellular, tissue, organ, organismal, group, population, community, ecosystem, landscape, and biosphere levels. References to levels of organization and related hierarchical depictions of nature are prominent in the life sciences and their philosophical study, and appear not only in (...) introductory textbooks and lectures, but also in cutting-edge research articles and reviews. In philosophy, perennial debates such as reduction, emergence, mechanistic explanation, interdisciplinary relations, natural selection, and many other topics, also rely substantially on the notion. -/- Yet, in spite of the ubiquity of the notion, levels of organization have received little explicit attention in biology or its philosophy. Usually they appear in the background as an implicit conceptual framework that is associated with vague intuitions. Attempts at providing general and broadly applicable definitions of levels of organization have not met wide acceptance. In recent years, several authors have put forward localized and minimalistic accounts of levels, and others have raised doubts about the usefulness of the notion as a whole. -/- There are many kinds of ‘levels’ that one may find in philosophy, science, and everyday life—the term is notoriously ambiguous. Besides levels of organization, there are levels of abstraction, realization, being, analysis, processing, theory, science, complexity, and many others. In this article, the focus will be on levels of organization and debates associated with them, and other kinds of levels will only be discussed when they are relevant to this main topic. (shrink)

Realities of the formed information society made actual for inclusive education a problem of formation of professionals of the new directions capable to apply information technologies to improvement of interaction between participants of process of distance learning. Until recent time the institute of distance learning had no analogs in our educational system. It has to become one of the most important elements of the organization of remote education. Inclusive education becomes the new strategic direction of modern education in Russia, (...) its program of development to 2020 is designated by the Federal law ‘About the education in the Russian Federation‘ which has come into force on September 1, 2013. Ideas of inclusive training were born from a pressing need of society to help children to be integrated with features of development into society. Without it a creation of a new civilized society, the education system that meets the requirements of the humanistic principles is not possible. In this connection, creation of a substantial and technological basis of the organization of inclusive education of children in the mode of distance learning is an extremely important for today social, moral and pedagogical problem. In its center are the development of the subject, granting equal opportunities to each pupil to build the individual educational trajectory, culturological cultivation of the person capable to take an independent position in relation to external conditions. Distance learning serves as strong and active technology of socialization of such children. However, in the theory and a technique of training, the problem of distance learning of children with disabilities is insufficiently solved that is caused by unavailability of most of teachers to apply these technologies. There is a contradiction between objective practical need of distance learning for children with disabilities and insufficient readiness of a theoretical and technological basis. This is a main problem discussed in the study. In theoretical plan, it is a problem of development of the practical-focused theoretical and technological basis of distance learning of children with disabilities. On the practical level, it is a problem of formation of the subject information and education environment, designing of the contents, definition of methods, pedagogical technologies, the conditions of formation promoting achievement of the planned educational results and development of cognitive independent activity without prejudice to health of children on the basis of the accounting of their individual abilities. Technological effectiveness of the purposes is provided with prediction of educational results, their expression through requirements to actions of pupils. Recent time, children only start studying and mastering remote technologies therefore, first of all, they have to seize rational ways of educational activity and learn to work with information, i.e. priority value has to be allocated for formation of informative and logical and informative and information universal educational actions. (shrink)

The traditional understanding of coercion as exemplified by the use of force and violence to constrain the actions of agents has been challenged by theories that describe coercion instead in terms of the pressure it puts on some agents to act or refrain from acting. Building on earlier work defending the traditional understanding and rejecting the ‘pressure’ accounts of coercion, I argue in this paper that the traditional understanding of coercion, which I dub ‘coercion as enforcement’, provides a helpful analytic (...) tool for identifying coercion in peripheral cases, and thereby supporting the theoretical implications that are supposed to follow from the claim that someone has been coerced. In particular I analyze the coerciveness of the practices of credit-card issuers and institutions of higher education, and the demands by Greece’s creditors that the Greek government institute fiscal austerity, or else leave the European Monetary Union. (shrink)

This article examines the design and situated employment of reported `private thoughts' in both everyday and institutional interaction. By reported `private thoughts' we mean the `active voicing' of utterances characterized as `private thought' done in the first place for the speaker-feeler, rather than the listener. Examples are drawn from a large UK collection of over 240 instances from domestic telephone calls, interview talk, therapy sessions, and patient—provider interactions. Instead of treating reported `private thoughts' as neutral and transparent descriptions of the (...) inner mind, we focus on their `brought off ' nature. Drawing on the cumulative resources of conversation analysis and discursive psychology, we focus on lexical and non-lexical features of their design and its similarity to direct reported speech. We go on to illustrate the flexibilities of positioning reporting `private thoughts' affords, that is, how they can be done for the self as a `one-off ', as generalized or hypothetical and how they can be done for others. Our analyses draw attention to how `private thoughts' might be considered as a speaker's resource for handling everyday rational accountability in reporting and explaining actions and events. (shrink)

In this study, we use a conversation analysis framework to understand the systematic organization of interactions in Periscope live video streams, and its crucial features: the talking heads orientation for the video stream, in common with video-mediated communication; the expectation that the streamer should attend to all messages as much as possible; the ‘loose’ organization of viewers’ responses to streamers’ turn-at-talk, as in multi-party chats. We also identify a distinctive design for streamers’ responses to messages, the ‘read-aloud and (...) respond’ practice. These distinctive features are oriented to the highly asymmetrical communicative affordances of Periscope streams. Without precluding other forms of Periscope-based activities, this systematic organization of talk and messages, coupled with the affordances of the application, favors a basic mode of topic initiation resting on a typical and minimal adjacent pair: viewer’s noticing/streamers’ reading and responding. We argue that the particular salience of this organization of topic initiation may account for the emergence of the dominant kind of use for Periscope streams, that is, the online public exposure of youth to strangers in order to elicit some conversation. (shrink)

This article addresses the complexities of institutional transfer by exploring the case of EMILY's List and WIN WIN, two women's organizations in the US and Japan respectively that seek to increase the number of women in office by providing funds early in candidatescultures of giving’ exist, they do not necessarily preclude the success of an EMILY's List-type organization in Japan. Instead, WIN WIN made significant strategic organizational decisions that have impeded its ability to have a significant impact on female (...) candidacy at the national level. Specifically, WIN WIN's lack of accountability to its members combined with its broader commitment to gender consciousness have limited its success. (shrink)

In this study we analyze the overlapping perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory. Our purpose is to explore how these theories can inform and be built upon by one another. Through our analysis we provide a broader theoretical understanding of these theories that may support and promote social and environmental accounting research. This article starts with a detailed analysis of legitimacy theory by bringing some recent critical discussions on legitimacy and corporations in the management (...) literature into accounting research. The notion forwarded by legitimacy theory then serves as an overarching concept to examine the relationship between and among theories. We conclude that two theoretical considerations are important for future social and environmental accounting research. First, it must be acknowledged that some business entities initiate social activities based on direct interactions with stakeholders, whereas others may also undertake similar activities to manage their societal level of legitimacy. Second, from analyzing the perspectives of legitimacy theory, institutional theory, resource dependence theory, and stakeholder theory, it is possible to reach compatible interpretations of business social phenomena, and the selection and application of these theories should depend upon the focus of study. (shrink)

In recent years the benefit corporation has emerged as a new organizational form dedicated to legitimizing the pursuit of corporate social responsibility (CSR). Eschewing traditional governmental authority, the benefit corporation derives its moral legitimacy from the values of its owners and the oversight of a third party evaluator. This research identifies the benefit corporation as a new type of gray sector organization (GSO) and applies extant theory on GSOs to analyze its design. In particular, it shows how the theory (...) of GSO accountability can be used to assess the potential of benefit corporations for enhancing CSR. This research first examines the statutes that have established benefit corporations in five states in the US, along with bills in other states, to show how legislation defines their specific public benefits and holds them accountable for delivering these benefits. It then compares the accountability of the benefit corporation with that of other corporate - centric GSOs, e.g., GSOs that closely resemble traditional corporations. It concludes with significant design-based concerns about the utility of the benefit corporation as an effective organization for implementing CSR. (shrink)

What follows is a modest example of theorizing an existent theory (Karlsson and Bergman 2017; Swedberg 2014). The theory in question is Margaret S. Archer’s (1995, 2000a) Morphogenesis/Morphostasis...

In this paper, we develop an organizational account that defines biological functions as causal relations subject to closure in living systems, interpreted as the most typical example of organizationally closed and differentiated self-maintaining systems. We argue that this account adequately grounds the teleological and normative dimensions of functions in the current organization of a system, insofar as it provides an explanation for the existence of the function bearer and, at the same time, identifies in a non-arbitrary way (...) the norms that functions are supposed to obey. Accordingly, we suggest that the organizational account combines the etiological and dispositional perspectives in an integrated theoretical framework. IntroductionDispositional ApproachesEtiological TheoriesBiological Self-maintenance Closure, teleology, and normativityOrganizational differentiationFunctions C1: Contributing to the maintenance of the organization C2: Producing the functional trait Implications and Objections Functional versus useful Dysfunctions, side effects, and accidental contributionsProper functions and selected effectsReproductionRelation with other ‘unitarian’ approachesConclusions. (shrink)

The concept of superorganism has a mixed reputation in biology—for some it is a convenient way of discussing supra-organismal levels of organization, and for others, little more than a poetic metaphor. Here, I show that a considerable step forward in the understanding of superorganisms results from a thorough review of the supra-organismal levels of organization now known to exist among the “unicellular” protists. Limiting the discussion to protists has enormous advantages: their bodies are very well studied and relatively (...) simple, and they exhibit an enormous diversity of anatomies and lifestyles. This allows for unprecedented resolution in describing forms of supra-organismal organization. Here, four criteria are used to differentiate loose, incidental associations of hosts with their microbiota from “actual” superorganisms: obligatory character, specific spatial localization of microbiota, presence of attachment structures and signs of co-evolution in phylogenetic analyses. Three groups—that have never before been described in the philosophical literature—merit special attention: Symbiontida, Oxymonadida and Parabasalia. Specifically, it is argued that in certain cases—for Bihospites bacati and Calkinsia aureus, Streblomastix strix, Joenia annectens and Mixotricha paradoxa and Kentrophoros —it is fully appropriate to describe the whole protist-microbiota assocation as a single organism and its elements as “tissues” or, arguably, even “organs”. To account for this level of biological complexity, I propose the term “structured superorganism”. (shrink)

This book offers a comprehensive account of vitalism and the Romantic philosophy of nature. The author explores the rise of biology as a unified science in Germany by reconstructing the history of the notion of “vital force,” starting from the mid-eighteenth through the early nineteenth century. Further, he argues that Romantic Naturphilosophie played a crucial role in the rise of biology in Germany, especially thanks to its treatment of teleology. In fact, both post-Kantian philosophers and naturalists were guided by (...) teleological principles in defining the object of biological research. The book begins by considering the problem of generation, focusing on the debate over the notion of “formative force.” Readers are invited to engage with the epistemological status of this formative force, i.e. the question of the principle behind organization. The second chapter provides a reconstruction of the physiology of vital forces as it was elaborated in the mid- to late-eighteenth century by the group of physicians and naturalists known as the “Göttingen School.” Readers are shown how these authors developed an understanding of the animal kingdom as a graded series of organisms with increasing functional complexity. Chapter three tracks the development of such framework in Romantic Naturphilosophie. The author introduces the reader to the problem of classification, showing how Romantic philosophers of nature regarded classification as articulated by a unified plan that connects all living forms with one another, relying on the idea of living nature as a universal organism. In the closing chapter, this analysis shows how the three instances of pre-biological discourse on living beings – theory of generation, physiology and natural history – converged to form the consolidated disciplinary matrix of a general biology. The book offers an insightful read for all scholars interested in classical German philosophy, especially those researching the philosophy of nature, as well as the history and philosophy of biology. (shrink)

ABSTRACT:This article assesses the proliferation of international accountability standards (IAS) in the recent past. We provide a comprehensive overview about the different types of standards and discuss their role as part of a new institutional infrastructure for corporate responsibility. Based on this, it is argued that IAS can advance corporate responsibility on a global level because they contribute to the closure of some omnipresent governance gaps. IAS also improve the preparedness of an organization to give an explanation and a (...) justification to relevant stakeholders for its judgments, intentions, acts and omissions when appropriately called upon to do so. However, IAS also face a variety of problems impeding their potential to help address social and environmental issues. The contribution of the four articles in this special section is discussed in the context of standards’ problems and opportunities. The article closes by outlining a research agenda to further develop and extend the scholarly debate around IAS. (shrink)

Although the critical reconceptualization of Corporate Citizenship (CC) proposed by Néron and Norman appropriately focuses on connotations that enable us to distinguish between CC and the all-inclusive notion of Corporate Social Responsibility (CSR), I argue that they fail to properly account for the misguiding potential of the features of political citizenship they propose to develop further in CC theorizing. It is concluded that the notion of CC is better dispensed with altogether, and that a reorientation on concepts that can (...) truly transcend the boundaries of economic and political organization would benefit the field of business and society. (shrink)

This book is a state-of-the-art review on the Physics of Emergence. Foreword v Gregory J. Chaitin Preface vii Ignazio Licata Emergence and Computation at the Edge of Classical and Quantum Systems 1 Ignazio Licata Gauge Generalized Principle for Complex Systems 27 Germano Resconi Undoing Quantum Measurement: Novel Twists to the Physical Account of Time 61 Avshalom C. Elitzur and Shahar Dolev Process Physics: Quantum Theories as Models of Complexity 77 Kirsty Kitto A Cross-disciplinary Framework for the Description of Contextually (...) Mediated Change 109 Liane Gabora and Diederik Aerts Quantum-like Probabilistic Models Outside Physics 135 Andrei Khrennikov Phase Transitions in Biological Matter 165 Eliano Pessa Microcosm to Macrocosm via the Notion of a Sheaf (Observers in Terms of t-topos) 229 Goro Kato The Dissipative Quantum Model of Brain and Laboratory Observations 233 Walter J. Freeman and Giuseppe Vitiello Supersymmetric Methods in the Traveling Variable: Inside Neurons and at the Brain Scale 253 H.C. Rosu, O. Cornejo-Perez, and J.E. Perez-Terrazas Turing Systems: A General Model for Complex Patterns in Nature 267 R.A. Barrio Primordial Evolution in the Finitary Process Soup 297 Olof Gornerup and James P. Crutchfield Emergence of Universe from a Quantum Network 313 Paola A. Zizzi Occam's Razor Revisited: Simplicity vs. Complexity in Biology 327 Joseph P. Zbilut Order in the Nothing: Autopoiesis and the Organizational Characterization of the Living 339 Leonardo Bich and Luisa Damiano Anticipation in Biological and Cognitive Systems: The Need for a Physical Theory of Biological Organization 371 Graziano Terenzi How Uncertain is Uncertainty? 389 Tibor Vamos Archetypes, Causal Description and Creativity in Natural World 405 Leonardo Chiatti . (shrink)

Neural organization: Structure, function, and dynamics shows how theory and experiment can supplement each other in an integrated, evolving account of the brain's structure, function, and dynamics. (1) Structure: Studies of brain function and dynamics build on and contribute to an understanding of many brain regions, the neural circuits that constitute them, and their spatial relations. We emphasize Szentágothai's modular architectonics principle, but also stress the importance of the microcomplexes of cerebellar circuitry and the lamellae of hippocampus. (2) (...) Function: Control of eye movements, reaching and grasping, cognitive maps, and the roles of vision receive a functional decomposition in terms of schemas. Hypotheses as to how each schema is implemented through the interaction of specific brain regions provide the basis for modeling the overall function by neural networks constrained by neural data. Synthetic PET integrates modeling of primate circuitry with data from human brain imaging. (3) Dynamics: Dynamic system theory analyzes spatiotemporal neural phenomena, such as oscillatory and chaotic activity in both single neurons and (often synchronized) neural networks, the self-organizing development and plasticity of ordered neural structures, and learning and memory phenomena associated with synaptic modification. Rhythm generation involves multiple levels of analysis, from intrinsic cellular processes to loops involving multiple brain regions. A variety of rhythms are related to memory functions. The Précis presents a multifaceted case study of the hippocampus. We conclude with the claim that language and other cognitive processes can be fruitfully studied within the framework of neural organization that the authors have charted with John Szentágothai. Key Words: cognitive maps; computational neuroscience; dynamics; hippocampus; memory; modular architectonics; neural modeling; neural organization; neural plasticity; rhythmogenesis; Szentágothai. (shrink)

The growing use of automated decision-making (ADM) systems in the public sector and the need to control these has raised many legal questions in academic research and in policymaking. One of the timely means of legal control is accountability, which traditionally includes the ability to impose sanctions on the violator as one dimension. Even though many risks regarding the use of ADM have been noted and there is a common will to promote the safety of these systems, the relevance of (...) the safety research has been discussed little in this context. In this article, I evaluate regulating accountability over the use of ADM in the public sector in relation to the findings of safety research. I conducted the study by focusing on ongoing regulatory projects regarding ADM, the Finnish ADM legislation draft and the EU proposal for the AI Act. The critical question raised in the article is what the role of sanctions is. I ask if official accountability could mean more of an opportunity to learn from mistakes, share knowledge and compensate for harm instead of control via sanctions. (shrink)

The concept of 'levels of organization' has come under fire recently as being useless for scientific and philosophical purposes. In this paper, we show that 'levels' is actually a remarkably resilient and constructive conceptual tool that can be, and in fact is, used for a variety of purposes. To this effect, we articulate an account of the importance of the levels concept seen in light of its status as a major organizing concept of biology. We argue that the (...) usefulness of ‘levels’ is best seen in the heuristic contributions the concept makes to treating and structuring scientific problems. We illustrate this with two examples from biological research. (shrink)

In order to create a truly meaningful life, we must first accept that the problem is never other people. "The real problem," Sam Silverstein maintains, "is what we believe about other people." Silverstein's new book shows why everything we have been taught about accountability is wrong. Contrary to popular belief, accountability is not a way of doing. Accountability is a way of thinking. It is how we think about ourselves and others. And it is the highest form of leadership. The (...) secret to creating accountable relationships, and elevating the personal benchmark that Silverstein calls the The Accountability Index, lies in making ten critical choices that support an accountable mindset. I Am Accountable offers a comprehensive plan to help you establish and leverage that mindset, deepen commitments, create lasting meaning in your life and relationships, transform the culture within your organization, and foster positive change in the larger community. (shrink)

Accounting professionals play an important role in the generation and auditing of financial statements and, given their understanding of business processes, may be relied upon in the development of organizations’ ethical infrastructures (i.e., the formal aspects of an organization’s ethical environment that are explicitly under the control of the organization). Thus, understanding and improving the work environments of accounting professionals is crucial to improving organizational ethical culture and reducing fraud. In this study, we extend prior research that documents (...) the prevalence of ethical infrastructure programs by assessing how accounting professionals, a key employee group, perceive their organizations’ ethical infrastructures. In addition, we examine whether perceptions of the effectiveness of the ethical infrastructure and professional autonomy influence accountants’ ethical judgments. Based on the responses of 378 CPAs in the United States, we find the perceived state of the ethical infrastructure across accounting work environments—both public accounting firms and other organization types—is relatively strong. However, of the five ethical infrastructure components we examine (i.e., ethics code, ethics training, ethics-based punishments and incentives, ethics reporting system, and ethics review system), only 35% of respondents indicate that their organizations have more than three of these components. Importantly, we find that perceived ethical infrastructure effectiveness and professional autonomy influence both perceptions of the ethical culture and the ethical judgments of accounting professionals. We also contribute to practice by highlighting opportunities for improvement in ethics training formats, ethics-based incentives, and ethics review systems. (shrink)

According to Palazzo and Scherer, the changing role of business corporations in society requires that we take new measures to integrate these organizations into society-wide processes of democratic governance. We argue that their model of integration has a fundamental problem. Instead of treating business corporations as agents that must be held accountable to the democratic reasoning of affected parties, it treats corporations as agents who can hold others accountable. In our terminology, it treats business corporations as “supervising authorities” rather than (...) “functionaries.” The result is that Palazzo and Scherer’s model does not actually address the democratic deficit that it is meant to solve. In order to fix the problem, we advocate removing business corporations from any policymaking role in political CSR and limiting participation to political NGOs and other groups that meet the standards we set out for a politically representative organization (PRO). (shrink)

The Waltham Chronicle is an interesting example of a twelfth-century historia fundacionis. Written by one of the secular canons of Waltham just after the refoundation of the house as an Augustinian priory in 1177, it records the legends of the original foundation and miracle stories, together with historical information about the pre-Conquest benefactors and the internal organization of the community. Its value is much more than that of a local history, because of its connection with the literary romances of (...) Harold Godwineson, the religious context of the theology of the Cross, and the general movement to replace sector colleges by houses of regular Benedictine monks or Augustinian canons. This is the first published translation, printed with the original text editied from the two manuscripts containing the Chronicle, with full introduction, historical notes and apparatus criticus, by Leslie Watkiss and Marjorie Chibnall. (shrink)

The Waltham Chronicle is an interesting example of a twelfth-century historia fundacionis. Written by one of the secular canons of Waltham just after the refoundation of the house as an Augustinian priory in 1177, it records the legends of the original foundation and miracle stories, together with historical information about the pre-Conquest benefactors and the internal organization of the community. Its value is much more than that of a local history, because of its connection with the literary romances of (...) Harold Godwineson, the religious context of the theology of the Cross, and the general movement to replace sector colleges by houses of regular Benedictine monks or Augustinian canons. This is the first published translation, printed with the original text editied from the two manuscripts containing the Chronicle, with full introduction, historical notes and apparatus criticus, by Leslie Watkiss and Marjorie Chibnall. (shrink)