Constitutivism argues that the source of the categorical force of the norms of rationality and morality lies in the constitutive features of agency. A systematic failure to be guided by these norms would amount to a loss or lack of agency. Since we cannot but be agents, we cannot but be unconditionally guided by these norms. The constitutivist strategy has been challenged by David Enoch. He argues that our participation in agency is optional and thus cannot be a source of (...) categorical demands. In this paper, I defend the viability of constitutivism by showing that agency is indeed a special ‘inescapable’ enterprise. Agency has the largest jurisdiction, and it is closed under rational assessment. This inescapability does not exempt constitutivism from raising the question whether agents have reason to be agents, but this question has to be taken up within agency. If this question is answered affirmatively, then—I argue—the criteria of practical correctness are self-ratifying in a non-circular way. This is sufficient to show the viability of the constitutivist strategy. Whether agents have conclusive reasons to be agents, however, is a matter to be addressed in the terms of particular versions of constitutivism. (shrink)

In this paper, I discuss whether there are genuinely *diachronic* constraints of practical rationality, that is, pressures on combinations of practical attitudes over time, which are not reducible to mere synchronic rational pressures. Michael Bratman has recently argued that there is at least one such diachronic rational constraint that governs the stability of intentions over time. *Pace* Bratman, I argue that there are no genuinely diachronic constraints on intentions that meet the stringent desiderata set by him. But I show that (...) there are at least two synchronic rational constraints with distinctive and important, although only indirect, diachronic dimensions. Neither of them, however, supports the practical conservatism in the face of normative underdetermination that, according to Bratman, is part and parcel of the diachronic rationality of intention stability. (shrink)

I argue that intending and acting belong to the same genus: intending is a kind of doing continuous in structure with intentional acting. Future-directed intending is not a truly separate phenomenon from either the intending in action or the acting itself. Ultimately, all intentions are in action, or better still, in extended courses of action. I show how the intuitive distinction between intending and acting is based on modeling the two phenomena on the extreme and limiting cases of an otherwise (...) continuous spectrum of the ways in which agents exercise rational active intelligent guidance in the pursuit of goals. I argue that diachronic intentional agency is better understood in terms of continuity and unity of courses of active and intelligent guidance, and that the distinction between intending to do something and doing it is only a derivative and context-dependent segmentation of these continuous courses of rational active intelligent guidance. (shrink)

In this paper, I will discuss the various ways in which intentions can be said to be conditional, with particular attention to the internal conditions on the intentions’ content. I will first consider what it takes to carry out a conditional intention. I will then discuss how the distinctive norms of intention apply to conditional intentions and whether conditional intentions are a weaker sort of commitments than the unconditional ones. This discussion will lead to the idea of what I call (...) the ‘deep structure’ of intentions. Roughly, this is the idea that the conditional nature of our intentions is only partially made explicit in the expressions we use to communicate our intentions and in the explicit form of our thinking about and reasoning with them. Most conditions that qualify our intentions are part of a deep functional structure that can be evinced by observing the actual psychological functioning of intentions and by considering the rational requirements that they engage. I will argue that the deep structure of intentions is characteristically conditional. Genuinely unconditional intentions are only limiting instances of conditional intentions and their contribution to agency can only be understood in light of this fact. I will conclude by showing that the characteristic conditional structure of intentions is intimately related to distinctive features of human agency, especially to its unity over time. (shrink)

This paper aims to examine the credibility value of sustainability assurance and the type of assurance provider on cost of capital. A large sample of international companies from the period 2007–2014 was used to develop our models of analysis. We find a greater decrease in cost of capital for companies that publish and assure their social and environmental reports. Thus, voluntary sustainability disclosures decrease the cost of capital. However, companies also have the opportunity to reinforce this decrease by providing an (...) assurance statement, so increasing the credibility of corporate social responsibility information. In addition, the decrease in the cost of capital is significantly higher when such assurance is provided by a top-tier accountancy firm instead of by engineering or consultancy firms; this result supports also the reputational capital of accountancy firms. (shrink)

According to constitutivism, the objective authority of practical reason is to be grounded in the constitutive features of agency. In this paper, I offer a brief survey of the basic structure of constitutive argument about objectivity and consider how constitutivism might dispel the worry that it can only ground a conditional kind of authority. I then consider David Enoch’s original shmagency challenge and the response in terms of the inescapability of agency. In particular, I revisit the appeal to inescapability in (...) light of Enoch’s restatement of the challenge in 'Shmagency Revisited'. I argue that the revised challenge still fails but that it helps clarify: first, the distinction between external and internal challenges to constitutivism, and, second, the existence of at least different kinds of inescapability of agency (metaphysical, psychological, and dialectical). I argue that only dialectical inescapability is helpful to show that constitutivism is a viable metanormative theory. I conclude by claiming that an internal challenge to constitutivism is still possible in principle but that the burden of proof has shifted once again to the critics of constitutivism. (shrink)

We highlight how Corporate Social Responsibility can be strategically used against the negative perception from earnings management. Using international data, we analyse the effect of CSR and EM on the cost of capital and corporate reputation. Results confirm that CSR strategy is positively valued by investors and other stakeholders. Contrary to EM, CSR has a positive effect on corporate reputation and lowers the cost of capital. In addition, we also find that the favourable effect of CSR on cost of capital (...) is consistently more intense in firms that show signs of EM indicating that the market does not identify when CSR practices are used as a strategy to mask EM. We also demonstrate how institutional factors influence the above relationship. (shrink)

In this work, I investigate the nature of the alleged binding force of decisions and commitments on future conduct. Contrary to pretheoretical intuitions, decisions and commitments are not means for the control of future conduct. Future-directed commitments do not constrain future action by either imposing causal restraints, or modifying the future situation of choice, or providing a reason to act as originally decided. According to my theory commitments determine the agent's conduct only if renewed at the time of action. The (...) agent must take the original decision ex nihilo at the time of action. I argue that this renewal does not threaten either intrapersonal transtemporal coordination of conduct or engagement in temporally extended activities. If the agent can assume the stability of her rationality over time, she can anticipate her future decision and action without settling in advance what she will do. This anticipation is sufficient for coordination. When uncertainty about the future makes the anticipation of future decision impossible, the agent can make preparatory arrangements in advance that create conditions for the rationality of the future conduct. The effects of preparatory arrangements are compatible with genuine commitments provided that they are understood as directed to a temporally extended activity that begins with the arrangements, rather than to a distal momentary action. ;I then show how the Sartrean account can be applied to limited agents like us, who do not have sufficient resources to engage in the constant renewal of their past resolutions. The solution rests in the division of deliberative labor. At the time of action the agent might endorse a past assessment about her present conduct and make it executive, thereby avoiding the full rehearsal of the deliberation. ;I argue that the Sartrean account satisfies all pretheoretical desiderata about the nature of commitments and that it also dissolves the puzzled about the transmission of the force of reasons over time. Finally, I discuss the role of the assumption of the temporal stability of rationality and suggest that it is related to the question of the persistence of the agent over time. (shrink)

It is often argued that future-directed decisions are effective at shaping our future conduct because they give rise, at the time of action, to a decisive reason to act as originally decided. In this paper, I argue that standard accounts of decision-based reasons are unsatisfactory. For they focus either on tie-breaking scenarios or cases of self-directed distal manipulation. I argue that future-directed decisions are better understood as tools for the non-manipulative, intrapersonal division of deliberative labor over time. A future-directed decision (...) to ϕ gives rise to a defeasible exclusionary reason to ϕ. This reason is grounded on the default authority that is normally granted to one’s prior self as an “expert” deliberator. I argue that this kind of exclusionary reason is the only one that can account for the effectiveness of future-directed decisions at shaping our diachronic agency without violating our autonomy over time. (shrink)

In this paper I investigate whether there are genuine and irreducible pressures of diachronic rationality grounded on the structure of the subject rather than on substantive considerations, such as pragmatic ones. I argue that structural pressures of diachronic rationality have a limited scope. The most important pressure only tells against arbitrary interference with the mechanisms for the retention of attitudes over time. I then argue that in the practical case, a substantial account in terms of the agent's temporal identity appears (...) more promising than a purely structural one, but in the end it still leaves many questions about diachronic practical rationality underdetermined. (shrink)

This article analyzes the relationship between corporate social responsibility (CSR) decoupling and financial market outcomes. CSR decoupling refers to the gap between CSR disclosure and CSR performance. More specifically, we analyze the effect of CSR decoupling on analysts’ forecast errors, cost of capital, and access to finance. We also examine the moderating effect of forecast errors on relationships between CSR decoupling and cost of capital and access to finance. For a sample of U.S. firms consisting of 7,681 firm-year observations for (...) the period 2006–2015, our empirical evidence supports the idea that a wider gap results in higher analysts’ forecast errors, a greater cost of capital, and reduced access to finance. In addition, our results show that forecast errors enhance the effect of the CSR decoupling on cost of capital and access to financial resources. We also note that external monitoring, in the form of greater analysts’ coverage, reduces CSR decoupling. (shrink)

Nei primi anni del XIV secolo si sviluppa in seno all'ordine francescano un dibattito sul ruolo da assegnare all'essenza divina nella generazione della Seconda Persona della Trinità, che vede come protagonisti principali Riccardo di Conington e Giovanni Duns Scoto.La disputa tra i due autori sulla generazione divina – in particolare sulla possibilità di considerare l'essentia dei come quasi materia dalla quale viene prodotto il Figlio − e l'influenza esercitata da Enrico di Gand e da Guglielmo di Ware è stata già (...) ricostruita da Stephen Dumont nel 1996. Dumont mostra le varie fasi di questo dibattito: la prima coincide con la Lectura dove Scoto fornisce una serie di obiezioni alla dottrina della quasi materia... (shrink)

Quantum theory is one of the most fascinating and successful constructs in the intellectual history of mankind. Nonetheless, the theory has very shaky philosophical foundations. This book contains thoughtful discussions by eminent researchers of a spate of experimental techniques newly developed to test some of the stranger predictions of quantum physics. The advances considered include recent experiments in quantum optics, electron and ion interferometry, photon down conversion in nonlinear crystals, single trapped ions interacting with laser beams, atom-field coupling in micromaser (...) cavities, quantum computation, quantum cryptography, decoherence and macroscopic quantum effects, the quantum state diffusion model, quantum gravity, the quantum mechanics of cosmology and quantum non-locality along with the continuing debate surrounding the interpretation of quantum mechanics. -/- Audience: The book is intended for physicists, philosophers of science, mathematicians, graduate students and those interested in the foundations of quantum theory. (shrink)

In this paper, I argue against the popular philosophical thesis---aka the ‘own action condition’---that an agent can only intend one’s own actions. I argue that the own action condition does not hold for any executive attitude, intentions included. The proper object of intentions is propositional rather than agential (‘I intend that so-and-so be the case’ rather than ‘I intend to do such-and-such’). I show that, although there are some essential de se components in intending, they do not restrict the content (...) of intentions to one’s own actions. I then discuss the special way in which one’s own actions can figure in the content of one’s intentions, which shows that the distinction between intending and acting is less stark than it appears at first. This is a conclusion that many defenders of the own action condition might find appealing but which, I argue, is better supported by rejecting the own action condition. (shrink)

This research focuses on examining the relationship between some attributes of assurance providers and the level of sustainability assurance. By using the propensity to issue negative conclusions in the assurance statement as an indicator of the level of assurance, we examine whether the brand name and industry specialisation of the practitioners have an impact on the assurance opinion issued. Using an international sample of 1233 firm-year observations over the period 2007–2014, the findings document the impact of the brand reputation and (...) industry specialisation of assurance providers on the level of assurance. The probability of detecting material errors and omissions in a sustainability report is higher if it is verified by a Big 4 auditing firm and by an industry expert as an assurance practitioner. The greater experience in providing audit services and the relevant skills and training provided by Big 4 firms, as well as the greater knowledge and experience of industry experts, increase the propensity to report more accurate opinions about a sustainability report. The findings are robust for alternative measures for the level of assurance and the industry specialisation. (shrink)

An introductory survey of the contemporary philosophy of action.

There are two standard conceptions of the functioning of and rationale for the diachronic will, i.e., for an agent's capacity to settle on her future conduct in advance. According to the pragmatic-instrumentalist view, the diachronic will benefits us by increasing the long-term satisfaction of our rational preferences. According to the cognitive view, it benefits us by satisfying our standing desire for self-knowledge and self-understanding. Contrary to these views, I argue for a constitutive view of the diachronic will: the rationale for (...) it is that it makes possible to engage in activities with a radically novel temporal structure, activities that are not merely continuous over time, but temporally integrated and unified. These activities are essential to our form of life and to our existence as temporally unified agents. The instrumental and cognitive benefits, if any, are merely secondary to the ontological ones. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

There is sound evidence about the high prevalence of misconceptions about education among pre-service teachers. This trend continues after students complete the degree in education and once they are in the exercise of their profession. In fact, several studies show that these misconceptions are widespread among in-service teachers. Erroneous ideas about education may divert material and human resources to poor grounded methods and teaching tools, compromising the quality of education. Strategies to debunk misconceptions among future teachers, who may not have (...) a firm position about many educational issues, might contribute to reversing this trend. The main goal of the present study was to assess the efficacy of refutation texts in the correction of misconceptions among pre-service teachers. As in previous studies with in-service teachers, refutation texts were effective in reducing participants’ endorsement of misconceptions. But this effect was short-lived and did not affect participants’ intention to use educational methods that are based on the misconceptions addressed in the refutation texts. (shrink)

1.1.1 In a recent series of papers, G.A. Cohen has presented an egalitarian interpretation of the Difference Principle (hereafter, DP).1 According to this principle—first introduced by Rawls in A Theory of Justice2—inequalities in the distribution of primary goods3 are legitimate only to the extent that they maximize the prospects of the least advantaged members of society. Cohen argues that, once it is properly applied, DP does not legitimate any departure from equality. According to him, the distribution that maximizes the prospects (...) of the least advantaged is the equal distribution. Cohen has offered two kinds of argument in support of the egalitarian conclusion. According to the first argument, differential incentives are not necessary in order to maximize efficiency. According to the second argument, principles of distributive justice apply not only to the basic structure of society but also to the choices made by individuals within those rules. Therefore, talented people should not seek to maximize the gains they can get on the market, thereby making more social product available for the less well off. 4 In this paper, I focus only on Cohen’s first argument. The interesting feature of this argument is that it is presented as an internal criticism of Rawls’ theory of justice. My present concern is to understand to what extent the DP embodies an idea of equality and it is thus amenable to the egalitarian interpretation. I will argue that the first argument fails and that DP allows for the inequalities generated by the use of incentives. The assessment of the second argument merits a separate discussion that I intend to take up in a sequel to this paper. For the time being, I take not stance on the effect of the refutation of the first egalitarian argument on the success of the second one. In this work, I am rather concerned with articulating a novel.. (shrink)

Psychologists live in a globalizing world where traditional boundaries are fading and, therefore, increasingly work with persons from diverse cultural backgrounds. The Universal Declaration of Ethical Principles for Psychologists provides a moral framework of universally acceptable ethical principles based on shared human values across cultures. The application of its moral framework in developing codes of ethics and reviewing current codes may help psychologists to respond ethically in a rapidly changing world. In this article, a model is presented to demonstrate how (...) to use the Universal Declaration as a guide for creating or reviewing a code of ethics. This model may assist psychologists in various parts of the world in establishing codes of ethics that will promote global understanding and cooperation while respecting cultural differences. The article describes the steps involved in the application of the model and provides concrete examples as well as several useful comments and suggestions. This guide for the application of the Universal Declaration may also be used for consultation, education, and training relative to the Universal Declaration of Ethical Principles for Psychologists. (shrink)

Localization Wireless Sensor Networks (WSN) represent a research topic with increasing interest due to their numerous applications. However, the viability of these systems is compromised by the attained localization uncertainties once implemented, since the network performance is highly dependent on the sensors location. The Node Location Problem (NLP) aims to obtain the optimal distribution of sensors for a particular environment, a problem already categorized as NP-Hard. Furthermore, localization WSN usually perform a sensor selection for determining which nodes are to be (...) utilized for maximizing the achieved accuracy. This problem, defined as the Sensor Selection Problem (SSP), has also been categorized as NP-Hard. While different metaheuristics have been proposed for attaining a near optimal solution in both problems, no approach has considered the two problems simultaneously, thus resulting in suboptimal solutions since the SSP is biased by the actual node distribution once deployed. In this paper, a combined approach of both problems simultaneously is proposed, thus considering the SSP within the NLP. Furthermore, a novel metaheuristic combining the Black Widow Optimization (BWO) algorithm and the Variable Neighbourhood Descent Chains (VND-Chains) local search, denominated as BWO-VND-Chains, is particularly devised for the first time in the author’s best knowledge for the NLP, resulting in a more efficient and robust optimization technique. Finally, a comparison of different metaheuristic algorithms is proposed over an actual urban scenario, considering different sensor selection criteria in order to attain the best methodology and selection technique. Results show that the newly devised algorithm with the SSP criteria optimization achieves mean localization uncertainties up to 19.66 % lower than traditional methodologies. (shrink)

The anti-Catullan and anti-elegiac perspective characterizing Horace's erotic Odes builds on elements of the biography of his persona found in his juvenile collections, the Satires and the Epodes, where the construction of Horace's poetic autobiography as a lover brings together matters of didactics, ethics and literary criticism.

In the famous and widely cited opening of hisSatires 1.4, Horace states :Eupolis atque Cratinus Aristophanesque poetaeatque alii quorum comoedia prisca uirorum est,si quis erat dignus describi, quod malus ac fur,quod moechus foret aut sicarius aut alioquifamosus, multa cum libertate notabant. 5.

I investigate the structure of pro-tempore disjunctive intentions: intentions directed at two or more eventually incompatible goals that are nonetheless kept open for the time being, while the agent is waiting to acquire more information to determine which option is better. These intentions are the basic tool for balancing, in our planning agency, rigidity and flexibility, stability and responsiveness to changing circumstances. They are a pervasive feature of intentional diachronic agency and contribute to secure dynamic consistency in our plans. I (...) show how they differ from simple disjunctive intentions, where the agent is indifferent between the options. I argue that pro-tempore disjunctive intentions meet the distinctive pressures of intentions and that, contrary to the initial impressions, they are both stable and successful at settling practical matters. In closing, I argue that pro-tempore disjunctive intentions are all-out intentions that are more explanatorily powerful than Holton's "partial" intentions. (shrink)

It is often argued, most recently by Samuel Scheffler, that we should reconcile with our mortality as constitutive of our existence: as essential to its temporal structure, to the nature of deliberation, and to our basic motivations and values. Against this reconciliatory strategy, I argue that there is a kind of immortal existence that is coherently conceivable and potentially desirable. First, I argue against the claim that our existence has a temporal structure with a trajectory that necessarily culminates in an (...) ending. This claim is based on two false assumptions: that a life as a whole calls for narrative structure, and that narratives necessarily require closure as temporal endings. Second, I reject the proposal that temporal finitude is constitutive of the basic elements of diachronic agency, including the nature of deliberation and of our values. I argue that only finitude as scarcity of opportunities is constitutive of these elements. Additionally, scarcity might be present in an endless existence. Therefore, it is not incoherent to conceive of a recognizable and potentially desirable immortality that grounds the core features of diachronic agency. Thus, against the reconciliatory strategy, I conclude that we might never fully reconcile with mortality. Although we might embrace our inescapable mortality as essential to a fuller range of features of our existence, we can still justifiably regret our missing on an immortal existence. (shrink)

Milton Friedman famously stated that the only social responsibility of business is to increase its profits, a position now known as the shareholder model of business. Subsequently, the stakeholder model, associated with Edward Freeman, has been widely seen as a heuristically stronger theory of the responsibilities of the firm to the society in which it is situated. Friedman’s position, nevertheless, has retained currency among many business thinkers. In this article, we argue that Friedman’s economic writings assume an economy in which (...) businesses operate under the protections of limited liability, which allows corporations to privatize their gains while externalizing their losses. By accepting limited liability, Friedman must also accept a view of business as embedded in social interdependency, which serves as the logical and moral foundation for corporate social responsibility (CSR). To achieve consistency with his economic principles, Friedman must either abandon limited liability or modify his doctrine on CSR and his related shareholder model of business. (shrink)

There are three ways to control our future conduct: by causing it, by manipulating our future selves, or by taking future-directed decisions. I show that the standard accounts of future-directed decisions fail to do justice to their distinctive contribution in intentional diachronic agency. The standard accounts can be divided in two categories: First, those that conflate the operation of decisions with that of devices for either physical constraint or manipulative self-management. Second, accounts that, although they acknowledge the non-manipulative nature of (...) decisions, offer too restrictive a view of source of their effectiveness over time. I argue that a comprehensive view of decisions must acknowledge that there is a variety of ways in which they can be effective, which range from the exercise of rational authority to the reliance on sub-agential psychological propensities. What keeps all of these mechanisms together as possible explanations of the role of decisions in supporting diachronic intentional agency is that these mechanisms operate under a common regulative ideal of diachronic agency: the agent’s reliance on the continuous sense of the stability of the choiceworthiness of the action, regardless of her prior decision to perform it. In light of this regulative ideal, the contribution of effective decisions to diachronic agency is thus in principle dispensable although usually necessary for limited beings like us. (shrink)

Lawlor argues that social psychological studies present a challenge to the authorship account of first-person authority. Taking the deliberative stance does not guarantee that self- ascriptions are authoritative, for self-ascriptions might be based on elusive reasons and thus lack agential authority (i.e. they are no guide to the subject's future conduct). I argue that Lawlor's challenge is not successful. I claim that we can make sense of the nature and importance of agential authority only within the framework of the authorship (...) account. Agential authority is part of the regulative ideal of the deliberative stance, but its lack does not undermine the first-person authority of self-ascriptions, since first-person authority is primarily a matter of deliberative authorship. (shrink)

Virtue ethics is generally recognized as one of the three major schools of ethics, but is often waylaid by utilitarianism and deontology in business and management literature. EBSCO and ABI databases were used to look for articles in the Journal of Citation Reports publications between 1980 and 2011 containing the keywords ‘virtue ethics’, ‘virtue theory’, or ‘virtuousness’ in the abstract and ‘business’ or ‘management’ in the text. The search was refined to draw lists of the most prolific authors, the most (...) cited authors, the most cited articles, and the journals with the most virtue ethics publications. This information allows one to chart how virtue ethics articles have evolved through the decades and to establish ‘schools’ or clusters of authors as well as clusters of themes. The results of this quantitative analysis of authors, ‘schools’, themes, and publications provide a foundation for the future study of virtue ethics in business and management, identifying its achievements and potentials. (shrink)

In his book Willing, Wanting, Waiting Holton defends a comprehensive view of the will. His central claims are: that we have a capacity of choice, independent of judgment about what is best to do, that resistance to temptation requires a special kind of intentions, resolutions, and the exercise of an executive capacity, willpower, there is a distinction between weakness of will and akrasia. I argue that Holton is right about these claims, but I raise a few concerns: I am unclear (...) about the philosophical import of ; I find that important details in the explanation of the working of willpower vis-à-vis temptation are missing and that there are inconsistencies in his account of addiction; I would have liked a more extensive discussion of other possible defects of will; I am unclear about the scope of the will and the relation of willpower to other executive capac­ities. I conclude with a brief assessment of the contribution of psychological studies to the philosophical investigation of intentions and the will. (shrink)