The study contributes to building an understanding of the impact of political forces on the information environment of listed firms in a developing economy. Specifically, it investigates the tensions between politico-institutional factors and accounting regulation on the prolonged and incomplete implementation of the International Financial Reporting Standards in Bangladesh from 1998 to 2010. Two phases of interviews were conducted in 2010–2011 and IFRS-related enforcement documents from 1998 to 2010 were evaluated. The study contributes that IFRSs are being diffused to developing (...) countries like Bangladesh, but they invariably interact with local institutions, with variable outcomes. Coercive, normative and mimetic isomorphisms are low in Bangladesh. Notably, political forces have been undermining mimetic isomorphism because of the high level of government intervention and the high level of political lobbying. Political institutional pressures stand in the way of mimetic isomorphism and constitute negative forces that add further tension to accounting regulation in Bangladesh. Regarding the low level of normative isomorphism, there is evidence of a ‘blame culture’, with state institutions and professional accountancy institutions in the country blaming each other for the poor progress in IFRS implementation. Although the study focuses on Bangladesh, its results have implications for international policy makers, as well as the governments and regulators of other developing economies facing similar challenges in implementing IFRS. (shrink)

In this paper, we provide an overview of how the outcomes of the Uruguay Round affected the application of pharmaceutical intellectual property rights globally. Second, we explain how specific pharmaceutical policy tools can help developing states mitigate the worst effects of the TRIPS Agreement. Third, we put forward solutions that could be implemented by the World Bank to help overcome the divide between creating private incentives for research and development of innovative medicines and ensuring access of the poor to medicine. (...) Fourth, we evaluate these solutions on the basis of utilitarian considerations and urge that equitable pricing is morally preferable to the other solutions. (shrink)

In this paper, we argue that a rich phenomenological description of ?sweet tension? is an important step to understanding how and why sport is a meaningful human endeavour. We introduce the phenomenological concepts of intersubjectivity and horizon and elaborate how they inform the study and understanding of human experience. In the process, we establish that intersubjectivity is always embodied, developing and ethically committed. Likewise, we establish that our horizons are experienced from an embodied, developing and ethically committed perspective that serves (...) as the possibility for new intersubjective engagement. What follows is a discussion of the explanatory role of intersubjectivity and horizon in elucidating experiences of sweet tension in and through sport. The phenomenological account of sweet tension provides insights into the significance of our sporting experiences. Indeed, taking phenomenology seriously represents a commitment to descriptively elucidate what makes such experiences of sport significant and why we long for them. Recognising that sweet tension is a form of intersubjective horizon opens up new avenues for addressing ethical issues in sport as well as in crafting well-balanced games. (shrink)

This paper contrasts two versions of a pragmatist critique of deflationism about truth. According to the critique, understanding the practice of factual discourse requires understanding a role played in that practice by speakers’ use of the concept of truth. Huw Price takes this role to lie in the expression of attitudes of approval and disapproval toward other speakers’ assertions. Proceeding from Robert Brandom’s analysis of assertion, I defend an alternative account of truth’s role in terms of the acknowledgement and disacknowledgement (...) of communicative authority. I explain why this account fails to yield Price’s key anti-deflationary conclusion, namely that engaging in factual discourse requires holding that false assertions are ipso facto normatively incorrect. (shrink)

This article examines the relation between two key, but seemingly opposed concepts in Jan Patočka’s thought: epoché and the concrete institutional polis. In doing so it attempts to elucidate the inextricable relation between phenomenology and politics in the work of the Czech philosopher, and illustrate more broadly the possibilities for approaching the political from a phenomenological perspective. The article provides a phenomenological interpretation of “care for the soul” as closely linked to Patočka’s reformulation of the core phenomenological notion of epoché. (...) It argues that in Patočka’s work, the epoché, traditionally conceived as a radical stepping back from the world must be rendered differently, not only as a negative freedom, but as the foundation of positive politics. Thus, the authors argue that there is a thematic and conceptual continuity between Patočka’s phenomenological studies and his political work. (shrink)

This paper proposes a systematic framework for the analysis of tensions in corporate sustainability. The framework is based on the emerging integrative view on corporate sustainability, which stresses the need for a simultaneous integration of economic, environmental and social dimensions without, a priori, emphasising one over any other. The integrative view presupposes that firms need to accept tensions in corporate sustainability and pursue different sustainability aspects simultaneously even if they seem to contradict each other. The framework proposed in this paper (...) goes beyond the traditional triad of economic, environmental and social dimensions and argues that tensions in corporate sustainability occur between different levels, in change processes and within a temporal and spatial context. The framework provides vital groundwork for managing tensions in corporate sustainability based on paradox strategies. The paper then applies the framework to identify and characterise four selected tensions and illustrates how key approaches from the literature on strategic contradictions, tensions and paradoxes—i.e., acceptance and resolution strategies—can be used to manage these tensions. Thereby, it refines the emerging literature on the integrative view for the management of tensions in corporate sustainability. The framework also provides managers with a better understanding of tensions in corporate sustainability and enables them to embrace these tensions in their decision making. (shrink)

Background Nurses in acute care are frequently involved in ethical decision making and experience a higher prevalence of ethical conflicts and dilemmas. Nurses in underresourced rural acute care settings also are likely to face unique ethical challenges. However, rarely have the particular contexts of these experiences in rural acute care settings been researched. A culture of silence and fear in small towns has made exploring these issues difficult. Objectives To explore registered nurses’ experiences of ethical issues and ethical decision making (...) in rural acute care hospitals in northern Ontario, Canada. Research design Guided by an interpretive descriptive approach, data were collected by two nurse researchers using in-depth, individual, and semistructured telephone interviews. Data were managed with NVivo v.11 and analyzed using inductive, comparative, thematic analyses. Participants and research context The participants were eight registered nurses working in two acute care hospitals in northern Ontario. Ethical considerations Ethical protocols were followed in accordance with ethics approval from the researchers’ university and the hospitals. Findings Results identified four themes that culminated in the development of a quadruple helix ethical decision-making framework of power, trust, care, and fear. Discussion and conclusion The participants described complex ethical conflicts and dilemmas in acute care settings that were influenced by the context of working and living in small rural communities in northern Ontario. Nurses described navigating ethics in practice using a tension-based approach to ethical decision making, needing to carry these issues silently and often having no resolution to ethical challenges. These findings have important implications for nursing education, research, and practice. Nurses need safe spaces, formal ethics support, and improved access to resources. Additional ethics education and training specific to the unique contexts of rural settings are needed. (shrink)

Corporate social responsibility is a complex discipline that not only demands responsible behavior in production processes but also includes the concepts of communicative transparency and dialogue. Stakeholder dialogue is therefore expected to be an integrated part of the CSR strategy :323–338, 2006). However, only few studies have addressed the practice of CSR stakeholder dialogue and the challenges related hereto. This article adopts a postmodern perspective on CSR stakeholder dialogue. Based on a comprehensive single case study on stakeholder dialogue in a (...) global dairy company, we focus on the complexity of CSR dialogue with multiple stakeholders. Drawing on a critical reflexive methodology :1265–1281, 2007), we develop the research question: How is CSR multi-stakeholder dialogue practiced, experienced, and articulated in an empirical context? The purpose is to understand the underlying assumptions, expectations, and principles guiding CSR multi-stakeholder dialogue in an empirical setting, as we focus on how key stakeholders articulate and anticipate the values of stakeholder dialogue and how the actual stakeholder dialogues are enacted. The findings of the study differ significantly from the ideals of transparent and agenda-free stakeholder dialogue. Rather, the study shows an overall tension between ideal and practice, supporting the progressive importance of the dialogue process in itself as an essential part of the end goal. The implication of this is a growing pressure on creating transparency about the positioning and negotiation of roles throughout the dialogue process. (shrink)

Esta comunicación busca rastrear de la mano de M. Abensour, dos posturas que tienen entre sí diferencias: el paradigma de lo político en Hannah Arendt y, el paradigma de la dominación como forma de lo político, planteado por Adorno y Horkheimer (E.de.F). La importancia está en comprender las diferencias y las implicaciones de cada postura respecto de la otra, en términos del objetivo final: la concepción de lo político desde una postura filosófica crítica.

Name der Zeitschrift: Semiotica Jahrgang: 2018 Heft: 221 Seiten: 71-103.

This paper analyzes the number of procedural and substantive tension points with which a conscientious whistleblower struggles. Included in the former are such questions as: (1) Am I properly depicting the seriousness of the problem? (2) Have I secured the information properly, analyzed it appropriately, and presented it fairly? (3) Are my motives appropriate? (4) Have I tried fully enough to have the problem corrected within the organization? (5) Should I blow the whistle while still a member of the organization (...) or after having left it? (6) Should I keep anonymity? (7) How ethical is it to assume the role of a judge? (8) How ethical is it to set in motion an act which will likely be very costly to many people? Substantive tension points include such questions as: (1) How fully am I living up to my moral obligations to my organization and my colleagues? (2) Am I appropriately upholding the ethical standards of my profession? (3) How adversely will my action affect my family and other primary groups? (4) Am I being true to myself? (5) How will my action affect the health of such basic values as freedom of expression, independent judgment, courage, fairness, cooperativeness, and loyalty? (shrink)

Darwinian Evolution and Classical Liberalism brings together a collection of new essays that examine the multifaceted ferment between Darwinian biology and classical liberalism.

Hay una paradoja en la vida en el interior y la vuelta a cierta normalidad luego de la pandemia. Forzados por el covid-19 y de la mano de la tecnología, ha cambiado el ritmo y el funcionamiento en las ciudades y pareciera que la vida al aire libre ya no es indispensable. A partir de postulados clásicos, verificados en el planteamiento de ciudad de Jacobs, se propone una vuelta a la condición de naturaleza que determina lo humano y a la (...) armonía entre lo artificial y lo natural, encarnada en el acto de caminar. (shrink)

Darwinian Evolution and Classical Liberalism brings together a collection of new essays that examine the multifaceted ferment between Darwinian biology and classical liberalism.

This paper is on the paradox of a right, the right to education that is almost universally declared as compulsory. The reason for the compulsion seems to be in its nature as a right. Within a Hohfeldian framework, any claim-right has a corresponding duty. Given that making education compulsory equates to establishing a duty, the possible candidates to the duty generating right-bearers are considered.The rationales for compulsion from the points of view of positive (for one’s own good), negative (no compulsion (...) at all), and republican liberty (society right) are analyzed, and the conclusion is reached that none of the three can produce sufficient justification for compulsion. The main conclusion is that education is a right, not an obligation. Therefore, neither the children nor their families can be legally forced to an unrestricted exercise of this right without even being heard. The law must reflect, in its progressive flexibility, the growing possibilities of choice for right-holders who are adults ‘in fieri’. (shrink)

This paper examines a lasting tension in pragmatism between broadly functionalist outlooks on meaning and a primacy placed on what can be revealed by direct experiential or practical encounters. Both the inferentialist and experiential emphases can be traced back to Peirce’s original pragmatic maxim. Here the tension is examined first in William James’s insightful views on intentionality and experience, followed by a diagnosis of the problem as it has arisen in neo­pragmatist debates concerning the nature of perceptual knowledge in Rorty (...) and Brandom and their critics. In the end the paper sketches the general form of a resolution of the tension that is consistent with both of these core emphases in the pragmatist tradition. (shrink)

This article discusses popular and academic debates that turned on the merit of either science or the humanities. The author uses four cases to provide this history: the Huxley-Arnold debate of the 1880s, the science education reformation (and neglect-of-science) debates in Britain in the 1920s, the two-culture debate of the 1960s, and the science wars of recent years. Each of those debates (on one side, at least) sought to establish the supremacy of science for society’s welfare, and the first three (...) (on both sides) necessarily excised interdisciplinary approaches from their proposed solutions. More recently, the science wars have drawn comparison to the two-culture debate, even though this recent skirmish cannot be distinguished from a concern over the effects of interdisciplinary scholarship. The purpose of this article is to trace the relationship of the debates and comment on their role for the future of STS. (shrink)

This paper investigates the process through which firms and non-profit organizations reconcile divergent worldviews in the development of firm–NPO partnerships. Drawing on data from two long-lived firm–NPO partnerships, this study suggests that the dynamics of reconciliation in situations of institutional complexity can be better understood by examining how firms and NPOs manage the interplay of both market and social logics in an inter-organizational context. We have found that during the initial stages of collaboration, partners manage differences by engaging in joint (...) pilot projects and by demonstrating management’s commitment to the partnerships. Subsequently, after firms and NPOs sign a formal partnership agreement, they seek to maintain a sustainable mode of interaction by adopting three distinct mechanisms for managing tensions arising from the partnership: negotiating activity scope, monitoring and learning, and modifying organizational practices. Our research findings contribute to the literature on cross-sector partnership and institutional complexity by highlighting the means by which organizations reduce tensions associated with divergent institutional logics and maintain successful partnerships. (shrink)

Leibniz argued that (i) substantial forms only begin to exist via Divine creation; (ii) created substances cannot transeuntly cause accidents in distinct substances; and yet (iii) created substances immanently produce their accidents. Some of Leibniz’s support for (i) came from his endorsement of a widely-made argument against the eduction of substantial forms. However, in defense of eduction, Suárez argued that if creatures cannot produce substantial forms, they also cannot produce accidents, threatening the consistency of (i) and (iii). In this paper, (...) I argue that Leibniz successfully defends the consistency of (i) and (iii) against Suárez’s argument, but at the expense of the consistency of (ii) and (iii). (shrink)

Philosophers disagree about how meaning connects with history. Donald Davidson, who helped deepen our understanding of meaning, even disagreed with himself. As Ernest Lepore and Kirk Ludwig note, Davidson’s account of radical interpretation treats meaning as ahistorical; his Swampman thought experiment treats it as historical. Here I show that while Lepore and Ludwig are right that Davidson’s views are in tension, they are wrong about its extent. Unbeknownst to them, Davidson’s account of radical interpretation and Swampman thought experiment both rely—in (...) different ways—on the same model of triangulation.I revise one of those ways to resolve the tension within Davidson’s views. I close by detailing what role history should play in Davidson’s views overall. (shrink)