Mind attribution may be divided into the subcategories of attribution of agency, associated with moral agency, and attribution of experience and emotion, associated with moral concern and moral patiency (Gray et al. Science 315(5812):619, 2007; Gray et al. Proceedings of the National Academy of Sciences of the United States of America 108(2):477–479, 2011b; Robbins and Jack Philosophical Studies 127(1):59–85, 2006). In this paper I attend to social context and the different psychological needs influencing the different types of mind attribution. A (...) need for social connection drives the attribution of experiences and emotions. The individual’s capacity to regulate emotional reactions is crucial for empathic concern. I further relate differences of mind attribution, attention, and emotional processing, to two different modes of functioning: In an interactive state of mind (comparable to the “second-person perspective” described by Schilbach et al. Behavioral and Brain Sciences, in press), social and emotional cues are attended to; In a detached task-oriented state of mind it may be beneficial to predict the behaviors of others but emotional information may not be attended to. The complexity and plasticity of mind attribution, including the possibility to train attentional mechanisms and regulation of emotions, is promising for the field of moral enhancement. (shrink)

The concept of "need" has been analyzed by numerous modern philosophers. While they usually view need as a necessary condition for avoiding harm, Morals Based on Needs gives "basic needs" a clarifying new definition in terms of "necessary and sufficient condition for an acceptable life". Ohlsson investigates the connections between needs and moral norms creating a new foundation for ethics.

SummaryThis article addresses how and why the Dutch translation of Forbonnais's Elémens de commerce came about and the reasons for its lack of success. It explores the context in which the Utrecht printers and booksellers Spruit and Haanebrink in 1771 published a Dutch version of the first edition of the Elémens. In the preceding decades the deteriorating wealth and power of the Dutch Republic had become a major theme in the transnational debates on political economy. Recent research has established that (...) Dutch authors contributed to this debate as well, initially by propagating neutrality of trade in combination with an attempt reform the staple market system, but increasingly by arguing the necessity of another type of economy. Inspired by foreign examples, a movement of reformative patriotism emerged, advocating a more balanced economy in which international commerce stimulated mature agricultural and industrial sectors. This type of political economy could be found in Forbonnais's Elémens and may have triggered its rendering into Dutch. It was the first in a series of translations instigated by Hendrik van den Heuvel, the organiser of economic patriotism in the Dutch Republic. Spruit and Haanebrink dedicated the Dutch version of the Elémens to him and mentioned Van den Heuvel's recommendation of the French original. The fact that the intended buyers, economic patriots, were able to read the Elémens in French, may have precluded a big sale of the title, but the poor quality of the translation did not help either. However, one should not conclude that the Dutch reading public was not interested in the Elémens. In 1780 Van den Heuvel still recommended another edition in a better translation. Other sources, such as Dirk Hoola van Nooten's Dutch version of Condillac's Le commerce et le gouvernement considérés relativement l'un à l'autre, suggest that Forbonnais's ideas were acknowledged. (shrink)

The globalization movement in recent decades has meant rapid growth in trade, financial transactions, and cross-country ownership of economic assets. In this article, we examine how the globalization of national business systems has influenced the framing of corporate social responsibility (CSR). This is done using text analysis of CEO letters appearing in the annual reports of 15 major corporations in Sweden during a period of transformational change. The results show that the discourse about CSR in the annual reports has changed (...) from a national and communitarian view of social responsibility (cf. a negotiated view of CSR) toward an international and individualistic view of social responsibility (cf. a self-regulating view of CSR). The article contributes theoretically (1) by adding a national–global dimension to previous conceptualizations of CSR and (2) by showing that the rise of CSR discourse and activities in the last 10 years does not have to imply an increased commitment and interest in corporate responsibility per se, only that there are increased societal expectations that corporations should develop the capability to act more independently as moral agents. (shrink)

This study aims to investigate the role of self-construal in sharpening reputation judgment on earnings management cases. This study involves a personality variable that can provide sharper insights into individual assessments, namely self-construal. The study uses an experimental case with involved participants to judge the ethics of earnings management done by other managers (the target managers). Participants of this study consist of 109 master’s degree students majoring in accounting and management who acts as fellow managers. Participants provide ethical judgment and (...) reputation judgment of the target managers. This study indicates that ethical judgment on earnings management behavior differs depending on the target managers’ self-construal. In addition, ethical judgment has a positive and significant effect on reputation judgment. The following analysis showed that ethical judgment mediates the effect of earnings management behavior that self-construal moderates on reputation judgment. Studies that highlight the impact of managers’ reputation engaging in earnings management are still limited. This study used a behavioral approach, especially involving self-construal, to scrutinize the behavior of individuals within the organization, which is previous studies have not yet involved that personality factor. This research’s results imply that a manager’s response to peer’s behavior is helpful to design an appropriate management control system for organizations. This study only used earnings management scenarios in order to increase earnings. Earnings management can be in the form of actions to increase or decrease earnings. (shrink)

The multifunctional zinc‐finger protein CCCTC‐binding factor (CTCF) is a very strong candidate for the role of coordinating the expression level of coding sequences with their three‐dimensional position in the nucleus, apparently responding to a “code” in the DNA itself. Dynamic interactions between chromatin fibers in the context of nuclear architecture have been implicated in various aspects of genome functions. However, the molecular basis of these interactions still remains elusive and is a subject of intense debate. Here we discuss the nature (...) of CTCF‐DNA interactions, the CTCF‐binding specificity to its binding sites and the relationship between CTCF and chromatin, and we examine data linking CTCF with gene regulation in the three‐dimensional nuclear space. We discuss why these features render CTCF a very strong candidate for the role and propose a unifying model, the “CTCF code,” explaining the mechanistic basis of how the information encrypted in DNA may be interpreted by CTCF into diverse nuclear functions. (shrink)

Barsalou's hypothesis that mental representations are constructed by selecting parts of percepts encounters the same difficulties as other empiricist theories: They cannot explain concepts for which instances do not share perceptible features (e.g., furniture) or for which there are no relevant percepts (e.g., the end of time). Barsalou's attempt to reduce falsity to failed pattern matching is an elementary error, and the generativity of his simulators cannot be attained without nonterminal symbols. There is not now, and there never was, any (...) reason to be interested in empiricist theories of knowledge. Abstraction is a fundamental aspect of human cognition. (shrink)