Researchers and practitioners have devoted considerable attention to firms'' policies regarding discretionary disclosures. Prior studies argue that firms increase demand for their debt and equity issues and, thus, lower their cost of capital, by providing more informative disclosures. However, empirical research has generally not been able to document significant benefits from increased disclosure.This paper proposes an alternative explanation – firms disclose because it is the socially responsible thing to do. We argue that companies have incentives to engage in stakeholder management (...) by undertaking socially responsible activities and that providing extensive and informative disclosures is one such practice.We examine the relationship between firms'' disclosures and measures of social responsibility. We use ratings provided by the Council on Economic Priorities as proxies for the degree of social responsibility adopted by the sample firms. Disclosure rankings provided by the annual Association for Investment Management and Research Corporate Information Committee Reports (AIMR Reports) are used to measure disclosure level.Our results indicate that there is a positive relationship between disclosure level and corporate social responsibility. That is, firms that engage in socially responsive activities provide more informative and/or extensive disclosures than do companies that are less focused on advancing social goals. In addition, we find that socially responsible firms are more likely to provide this increased disclosure through better investor relations practices. These results support our contention that increased disclosure is a form of socially responsible behavior. (shrink)

The question whether two things can be in the same place at the same time is an ambiguous one. At least three distinct questions could be meant: Can two things simpliciter be in the same place at the same time? Can two things of the same kind be in the same place at the same time? Can two substances of the same kind be in the same place at the same time? The answers to these questions vary. In what follows, (...) all three will be discussed in the light both of recent and of classic earlier examinations of the matter. The following theses will be defended. (shrink)

abstract This paper re‐examines some well‐known and commonly accepted arguments for the non‐individuality of the embryo, due mainly to the work of John Harris. The first concerns the alleged non‐differentiation of the embryoblast from the trophoblast. The second concerns monozygotic twinning and the relevance of the primitive streak. The third concerns the totipotency of the cells of the early embryo. I argue that on a proper analysis of both the empirical facts of embryological development, and the metaphysical importance or otherwise (...) of those facts, all three arguments are found wanting. None of them establishes that the embryo is not an individual human being from the moment of conception. (shrink)

Unsupervised learning algorithms are widely used for many important statistical tasks with numerous applications in science and industry. Yet despite their prevalence, they have attracted remarkably little philosophical scrutiny to date. This stands in stark contrast to supervised and reinforcement learning algorithms, which have been widely studied and critically evaluated, often with an emphasis on ethical concerns. In this article, I analyze three canonical unsupervised learning problems: clustering, abstraction, and generative modeling. I argue that these methods raise unique epistemological and (...) ontological questions, providing data-driven tools for discovering natural kinds and distinguishing essence from contingency. This analysis goes some way toward filling the lacuna in contemporary philosophical discourse on unsupervised learning, as well as bringing conceptual unity to a heterogeneous field more often described by what it isnot(i.e., supervised or reinforcement learning) than by what itis. I submit that unsupervised learning is not just a legitimate subject of philosophical inquiry but perhaps the most fundamental branch of all AI. However, an uncritical overreliance on unsupervised methods poses major epistemic and ethical risks. I conclude by advocating for a pragmatic, error-statistical approach that embraces the opportunities and mitigates the challenges posed by this powerful class of algorithms. (shrink)

The first English-language collection devoted to Hegel’s Philosophy of Subjective Spirit.

This Companion offers a comprehensive introduction to the work and thought of the highly influential twentieth-century critic and theorist Walter Benjamin. The volume provides examinations of the different aspects of Benjamin's work that have had a significant effect on contemporary critical and historical thought. Topics discussed by experts in the field include Benjamin's relation to the avant-garde movements of his time, the form of the work of art, his theories on language and mimesis, modernity, his relation to Brecht and the (...) Frankfurt School, his significance and relevance to modern cultural studies, his formative interpretation of Romanticism, and his autobiographical writings. The volume is aimed at readers who may be coming to Benjamin for the first time or who have some knowledge of Benjamin but would like to know more about the issues and concepts central to his work. Additional material includes a guide to further reading and a chronology. (shrink)

The combination of ethnographic and cognitive neuroscience research provides considerable insight into the origin and symbolism of Native Californian rock art. Although made by different social groups for different purposes in various parts of the state, the ethnographic record demonstrates that the art depicts the mental imagery and somatic hallucinations of trance, taken to represent supernatural experiences. When this art is viewed from a cognitive neuroscience perspective, it suggests that the shamanistic state of consciousness was far from primarily "ecstatic," instead (...) often involving the generation of unpleasant emotions; and that biochemical changes during trance necessitated the making of rock art if the memory of these supernatural experiences was to be preserved. (shrink)

The Metaphysics of Good and Evil is the first, full-length contemporary defence, from the perspective of analytic philosophy, of the Scholastic theory of good and evil - the theory of Aristotle, Augustine, Aquinas, and most medieval and Thomistic philosophers. Goodness is analysed as obedience to nature. Evil is analysed as the privation of goodness. Goodness, surprisingly, is found in the non-living world, but in the living world it takes on a special character. The book analyses various kinds of goodness, showing (...) how they fit into the Scholastic theory. The privation theory of evil is given its most comprehensive contemporary defence, including an account of truthmakers for truths of privation and an analysis of how causation by privation should be understood. In the end, all evil is deviance - a departure from the goodness prescribed by a thing's essential nature. Key Features: Offers a comprehensive defence of a venerable metaphysical theory, conducted using the concepts and methods of analytic philosophy. Revives a much neglected approach to the question of good and evil in their most general nature. Shows how Aristotelian-Thomistic theory has more than historical relevance to a fundamental philosophical issue, but can be applied in a way that is both defensible and yet accessible to the modern philosopher. Provides what, for the Scholastic philosopher, is arguably the only solid metaphysical foundation for a separate treatment of the origins of morality. (shrink)

Necessity and sufficiency are the building blocks of all successful explanations. Yet despite their importance, these notions have been conceptually underdeveloped and inconsistently applied in explainable artificial intelligence, a fast-growing research area that is so far lacking in firm theoretical foundations. In this article, an expanded version of a paper originally presented at the 37th Conference on Uncertainty in Artificial Intelligence, we attempt to fill this gap. Building on work in logic, probability, and causality, we establish the central role of (...) necessity and sufficiency in XAI, unifying seemingly disparate methods in a single formal framework. We propose a novel formulation of these concepts, and demonstrate its advantages over leading alternatives. We present a sound and complete algorithm for computing explanatory factors with respect to a given context and set of agentive preferences, allowing users to identify necessary and sufficient conditions for desired outcomes at minimal cost. Experiments on real and simulated data confirm our method’s competitive performance against state of the art XAI tools on a diverse array of tasks. (shrink)

The Dead Donor Rule holds that removing organs from a living human being without their consent is wrongful killing. The rule still prevails in most countries, and I assume it without argument in order to pose the question: is it possible to have a metaphysically correct, clinically relevant analysis of human death that makes organ donation possible? I argue that the two dominant criteria of death, brain death and circulatory death, are both empirically and metaphysically inadequate as definitions of human (...) death, and therefore of no epistemic value in themselves. I first set out a neo-Aristotelian theory of death as separation of soul (understood as organising principle) and body, which is then fleshed out as loss of organismic integrity. The brain and circulatory criteria are shown to have severe weaknesses as physiological manifestations of loss of integrity. Given the mismatch between what death is metaphysically speaking, and the dominant criteria accepted by clinicians and philosophers, it turns out that only actual bodily decomposition is a sure sign of death. In this I differ from Alan Shewmon, whose important work I discuss in detail. (shrink)

An inadequate grasp of the role of imagination has vitiated understanding of human cognition in western thinking. Extending a project initiated with George Lakoff in _Metaphors we Live By_ (1980), Mark Johnson's book _The Body in the Mind_ (1987) offers the claim that all thinking originates in bodily experience. A range of schemata formed during our early experience manipulating a physical world of surfaces, distances, and forces, lays the foundation of later, more abstract modes of thought. In presenting his argument, (...) Johnson lays special stress on the qualities and dynamics of the image schemata, the (generally unnoticed) metaphoricity of the transformations underlying abstract thought, and the new significance that should be attributed to the imagination, which is the general term Johnson wishes to claim for the mental processes he expounds. In this paper I draw attention to the importance of Johnson's insights for understanding literary response. In particular, I will show how a typical procedure of literary texts involves bringing to awareness image schemata of the kind that Johnson describes. At the same time, several problems in Johnson's account which limit its usefulness will also be examined: an undue reliance upon the spatial properties of schemata; a conflation of dead with live or poetic metaphors; and a neglect of other bodily influences on thought, especially kinaesthetic and affective aspects. These problems, for example, limit the usefulness of Johnson's attempt to build on Kant's theory of imagination. In comparison with Coleridge, who also attempted to build on Kant, Johnson is unable to overcome the formalism of Kant's theory. Coleridge's account of imagination, I will suggest, provides a better foundation for examining the bodily basis of meaning, while remaining compatible with Johnson's intentions and his more valuable insights. (shrink)

Caretaker-infant attachment is a complex but well-recognized adaptation in humans. An early instance of (or precursor to) attachment behavior is the dyadic interaction between adults and infants of 6 to 24 weeks, commonly called "babytalk." Detailed analysis of 1 minute of spontaneous babytalk with an 8-week infant shows that the poetic texture of the mother’s speech—specifically its use of metrics, phonetics, and foregrounding—helps to shape and direct the baby’s attention, as it also coordinates the partners’ emotional communication. We hypothesize that (...) the ability to respond to poetic features of language is present as early as the first few weeks of life and that this ability attunes cognitive and affective capacities in ways that provide a foundation for the skills at work in later aesthetic production and response. By linking developmental social processes with formal cognitive aspects of art, we challenge predominant views in evolutionary psychology that literary art is a superfluous byproduct of adaptive evolutionary mechanisms or primarily an ornament created by sexual selection. (shrink)

Through Narcissus' Glass Darkly presents a genealogy and critique of the ideal of conscience in modern philosophical theology, particularly in the writings of ...

I explore the increasingly important issue of cooperation in immoral actions, particularly in connection with healthcare. Conscientious objection, especially as pertains to religious freedom in healthcare, has become a pressing issue in the light of the US Supreme Court judgement inHobby Lobby. Section ‘Moral evaluation using the basic principles of cooperation’ outlines a theory of cooperation inspired by Catholic moral theologians such as those cited by the court. The theory has independent plausibility and is at least worthy of serious consideration—in (...) part because it is an instance of double-effect reasoning, which is also independently plausible despite its association with moral theology. Section ‘Case study:Burwell v. Hobby Lobby’ examinesHobby Lobbyin detail. Even if the judgement was correct in that case the reasoning was not, as it involved applying a ‘mere sincerity’ test to the cooperation question. The mere sincerity test leads to absurd consequences, whereas a reasonableness test applied using the theory of cooperation defended here would avoid absurdity. Section ‘A question of remoteness: “accommodations” and opt-outs’ explores the post-Hobby Lobbyproblem further, examining opt-outs and accommodations: theLittle Sisters of the Poorcase shows how opt-outs are misunderstood on a mere sincerity test, which the court rightly rejected. Section 'Application to the medical field:Doogan and Wood’ discusses the UK case ofDoogan and Wood, concerning participation in abortion. Again, a judicially recognised ethic of cooperation, if it were part of the fabric of legal reasoning in such cases, would have enabled the conscientious objectors in this and similar situations to have their freedom of conscience and religion respected in a way that it currently is not. (shrink)

The public forum has been connected to the functioning of democracy, expressive freedom, and the media's role in society. While the public forum's legal contours have been examined, the ethical foundation of the public forum has not. Relying on archival research, this article argues that ideas about the public forum can be traced to the pragmatism of Grenville Clark, who influenced ideas about the public forum through his work on the American Bar Association's Bill of Rights Committee.

_Moral Theory_ sets out the basic system used to solve moral problems, the system that consequentialists deride as 'traditional morality'. The central concepts, principles and distinctions of traditional morality are explained and defended: rights; justice; the good; virtue; the intention/foresight distinction; the acts/omissions distinction; and, centrally, the fundamental value of human life.

Human rights discourse has been likened to a global lingua franca, and in more ways than one, the analogy seems apt. Human rights discourse is a language that is used by all yet belongs uniquely to no particular place. It crosses not only the borders between nation-states, but also the divide between national law and international law: it appears in national constitutions and international treaties alike. But is it possible to conceive of human rights as a global language or lingua (...) franca not just in a figurative or metaphorical sense, but in a literal or linguistic sense as a legal dialect defined by distinctive patterns of word choice and usage? Does there exist a global language of human rights that transcends not only national borders, but also the divide between domestic and international law? Empirical analysis suggests that the answer is yes, but this global language comes in at least two variants or dialects. New techniques for performing automated content analysis enable us to analyze the bulk of all national constitutions over the last two centuries, together with the world’s leading regional and international human rights instruments, for patterns of linguistic similarity and to evaluate how much language, if any, they share in common. Specifically, we employ a technique known as topic modeling that disassembles texts into recurring verbal patterns. The results highlight the existence of two species or dialects of rights talk—the universalist dialect and the positive-rights dialect—both of which are global in reach and rising in popularity. The universalist dialect is generic in content and draws heavily on the type of language found in international and regional human rights instruments. It appears in particularly large doses in the constitutions of transitional states, developing states, and states that have been heavily exposed to the influence of the international community. The positive-rights dialect, by contrast, is characterized by its substantive emphasis on positive rights of a social or economic variety, and by its prevalence in lengthier constitutions and constitutions from outside the common law world, especially those of the Spanish-speaking world. Both dialects of rights talk are truly transnational, in the sense that they appear simultaneously in national, regional, and international legal instruments and transcend the distinction between domestic and international law. Their existence attests to the blurring of the boundary between constitutional law and international law. (shrink)

Amid the current COVID-19 crisis, everyone has been called upon to offer assistance. What can historians contribute? One obvious approach is to draw on our knowledge of the history of epidemics and proclaim the lessons of history. But does history offer clear lessons? To make their expertise relevant, some historians assert that there are enduring patterns in how societies respond to all epidemics that can inform our experiences today. Others argue that there are informative analogies between specific past epidemics and (...) our present crisis, for instance between COVID-19 and prior outbreaks of SARS or influenza. Both strategies can be pursued, but each must be done with care. It is certainly possible to map COVID-19 onto the classic dramatic structure of an epidemic, but we cannot yet know how it will end, a failure of prognostication that constrains the advice we can offer. It is likewise possible to draw on the history of medical therapeutics and public health interventions to identify the risks we face of both underuse and overuse of our remedies, but we cannot yet judge whether our current commitment to heroic social distancing is warranted. While historians can offer insight, we must temper our contributions with humility. (shrink)

We examined the efficacy of including a research intermediary (RI) during the consent process in reducing participants' perceptions of coercion to enroll in a research study. Eighty-four drug court clients being recruited into an ongoing study were randomized to receive a standard informed consent process alone (standard condition) or with an RI (intermediary condition). Before obtaining consent, RIs met with clients individually to discuss remaining concerns. Findings provided preliminary evidence that RIs reduced client perceptions that their participation might influence how (...) clinical and judicial staff view them. This suggests that using RIs may improve participant autonomy in clinical studies. (shrink)

DCPS is a connectionist production system interpreter that uses distributed representations. As a connectionist model it consists of many simple, richly interconnected neuron‐like computing units that cooperate to solve problems in parallel. One motivation for constructing DCPS was to demonstrate that connectionist models are capable of representing and using explicit rules. A second motivation was to show how “coarse coding” or “distributed representations” can be used to construct a working memory that requires far fewer units than the number of different (...) facts that can potentially be stored. The simulation we present is intended as a detailed demonstration of the feasibility of certain ideas and should not be viewed as a full implementation of production systems. Our current model only has a few of the many interesting emergent properties that we eventually hope to demonstrate: It is damage‐resistant, it performs matching and variable binding by massively parallel constraint satisfaction, and the capacity of its working memory is dependent on the similarity of the items being stored. (shrink)

As machine learning has gradually entered into ever more sectors of public and private life, there has been a growing demand for algorithmic explainability. How can we make the predictions of complex statistical models more intelligible to end users? A subdiscipline of computer science known as interpretable machine learning (IML) has emerged to address this urgent question. Numerous influential methods have been proposed, from local linear approximations to rule lists and counterfactuals. In this article, I highlight three conceptual challenges that (...) are largely overlooked by authors in this area. I argue that the vast majority of IML algorithms are plagued by (1) ambiguity with respect to their true target; (2) a disregard for error rates and severe testing; and (3) an emphasis on product over process. Each point is developed at length, drawing on relevant debates in epistemology and philosophy of science. Examples and counterexamples from IML are considered, demonstrating how failure to acknowledge these problems can result in counterintuitive and potentially misleading explanations. Without greater care for the conceptual foundations of IML, future work in this area is doomed to repeat the same mistakes. (shrink)

In response to recent corporate ethical and financial disasters there has been increased pressure on business schools to improve their teaching of corporate ethics. Accreditation bodies, such as the Association to Advance Collegiate Schools of Business (AACSB), now require member institutions to develop the ethical awareness of business students, either through a dedicated subject or an integrated coverage of ethics across the curriculum. This paper describes an institutional approach to the incorporation of a comprehensive multi-disciplinary ethics framework into the business (...) curriculum. We discuss important implications for the assessment of ethics within institutional assurance practices, and address critical issues related to the support of academics whenrequired to incorporate new ethics material within their subject which may be outside their field of expertise. As an example, the successful application of the framework within the marketing discipline is presented and discussed. (shrink)

l. ln `“Time, Successive Addition. and Kn/uni Cosmological Arguments," Graham Oppy accuses supporters ofthe KCA of being committed to a strict Hnitist metaphysics. lfthis is supposed to mean that we deny continua in nature, that is quite wrong. All it means is that we deny the existence of actual intinities. ln fact, Oppy protesses not to be tackling that question but throughout his paper he suggests or implies that the KCA falls down on this score.

As an undergraduate at the University of Melbourne in the 1980s, I recall a story that used to circulate to the effect that Australian philosophers were realists (the term prefixed by the obligatory adjective "hard-headed") because we lived in a harsh, sunlit environment where no misty meadow or morning fog obscured the objective reality of a mind-independent physical universe.

Extant research suggests that supportive work–family policies promote gender equality in the workplace and in the household. Yet, evidence indicates that these policies generally have stronger effects on women’s preferences and behaviors than men’s. In this article, we draw on survey-experimental data to examine how young, unmarried men’s gender ideologies and perceptions of normative masculinity may moderate the effect of supportive work–family policy interventions on their preferences for structuring their future work and family life. Specifically, we examine whether men’s prescriptive (...) beliefs about what work–family arrangements most people ought to prefer and whether men’s descriptive beliefs about what work–family arrangements most of their male peers actually do prefer influence their responses to supportive policies. Our analysis shows that men’s responses to supportive work–family policy interventions are highly dependent upon their beliefs about what their male peers actually want, rather than on their beliefs about what others should want. Specifically, men who believe that their male peers ideally want gender-egalitarian or counternormative relationships are themselves more likely to prefer a progressive relationship structure when supportive work–family policies are in place. These findings provide novel support for sociological theories of masculinity and hold important implications for designing policies that promote gender equality in the workplace and at home. (shrink)

Virtuousness refers to the pursuit of the highest aspirations in the human condition. It is characterized by human impact, moral goodness, and unconditional societal betterment. Several writers have recently argued that corporations, in addition to being concerned with ethics, should also emphasize an ethos of virtuousness in corporate action. Virtuousness emphasizes actions that go beyond the “do no harm” assumption embedded in most ethical codes of conduct. Instead, it emphasizes the highest and best of the human condition. This research empirically (...) examines the buffering and amplifying effects of virtuousness in organizations. The study hypothesizes that virtuousness has a positive effect on organizations because amplifying dynamics make subsequent virtuous action more likely, and buffering dynamics reduce the harmful effects of downsizing. The study reveals that two types of virtuousness – tonic and phasic – are associated with these effects. (shrink)

In 1982, without waiting for the findings of the National Hospice Study, Congress passed legislation enabling certified hospices to receive Medicare reimbursement. What emerged is a reimbursement program that differs substantially from the movement that spawned it. Hospices now face many dilemmas, among them shifting the burden of care to the family, determining who controls the course of patient care, and breaking even financially.