Sustainability reporting and assurance of sustainability reports have been used by organizations in an attempt to provide accountability to their stakeholders. A better understanding of current practices is important to provide a base for comparative and trend analyses. This paper aims to consolidate and provide information on sustainability reporting, assurance of sustainability reports and types of assurance providers. Another aim of this paper is to provide a descriptive analysis of these practices for a global sample, comparing results with previous studies, (...) and suggesting opportunities for future research. To accomplish these objectives, a literature review was performed, an analysis of the organizations included in the Fortune Global 500 2010 was completed, and results were presented and consolidated by country. These results demonstrate that all organizations analysed provided some type of information in relation to their social or environmental performance in their official website. The percentage of organizations issuing a sustainability report has been increasing in the last few years. However, the percentage of organizations assuring their sustainability report has stagnated. Types of assurance engagements include those performed by accountants and non-accountants, and new practices have emerged, namely the “mixed approach” and the “stakeholder or specialist review”. The analysis also shows that the practices of issuing sustainability reports and having them assured have become a world-wide phenomenon, occurring in developed, and emerging economies around the world. (shrink)

What are ethics? -- News : towards a definition -- Morality of reporting -- The good journalist -- Truth, accuracy, objectivity and trust -- Privacy and intrusion -- Reputation -- Gathering the news -- Reporting the vulnerable -- Deciding what to publish -- Taste and decency : harm and offence -- Professional practice -- Regulation -- History of print regulation -- History of broadcast regulation -- Codes of conduct as a regulatory system -- Press regulation systems in the UK and (...) Ireland -- Broadcast regulation systems in the UK and Ireland -- The experience abroad. (shrink)

Procrastination is a chronic and widespread problem; however, emerging work raises questions regarding the strength of the relationship between self-reported procrastination and behavioral measures of task engagement. This study assessed the internal reliability, concurrent validity, predictive validity, and psychometric properties of 10 self-report procrastination assessments using responses collected from 242 students. Participants’ scores on each self-report instrument were compared to each other using correlations and cluster analysis. Lasso estimation was used to test the self-report scores’ ability to predict two behavioral (...) measures of delay (days to study completion; pacing style). The self-report instruments exhibited strong internal reliability and moderate levels of concurrent validity. Some self-report measures were predictive of days to study completion. No self-report measures were predictive of deadline action pacing, the pacing style most commonly associated with procrastination. Many of the self-report measures of procrastination exhibited poor fit. These results suggest that researchers should exercise caution in selecting self-report measures and that further study is necessary to determine the factors that drive misalignment between self-reports and behavioral measures of delay. (shrink)

In a novel move against Russellianism, Heck (2014) has argued that reports of the form S believes that p are semantically opaque on the grounds that there are no other means in English to report psychologically individuated beliefs, such as those Lois Lane reports using the names ‘Superman’ and ‘Clark Kent.’ I show that there are several other ways to meet this need. I focus on quotational reports of the form S believes “p,” which philosophers have overlooked or mischaracterized. I (...) argue that reports of this form are no more metalinguistic than those using the complementizer that. In both, the meaning of the report depends on the meaning, not the form, of the complement. Some distinguishing features of non-metalinguistic quotational reports are that their complements force “deictic shift” and have no transparent interpretation. Free direct speech and thought bubbles have the same properties. The “q-ascriptions” McCullagh (2017a) proposed to defend Russellianism against Heck are not in common use and on his account are unsuitably metalinguistic. The fact that quotational belief reports are opaque without being metalinguistic makes the Russellian thesis that the meaning of a name is its referent untenable, thereby undermining Russellianism about belief reports. (shrink)

This research applies the theory of planned behavior to corporate managers’ decision making as it relates to fraudulent financial reporting. Specifically, we conducted two studies to examine the effects of attitude, subjective norm and perceived control on managers’ decisions to violate generally accepted accounting principles (GAAP) in order to meet an earnings target and receive an annual bonus. The results suggest that the theory of planned behavior predicts whether managers’ decisions are ethical or unethical. These findings are relevant to corporate (...) leaders who seek to improve ethical work climates of organizations and to many regulators, accountants, corporate governance officials and investors. (shrink)

Nurses are well positioned to contribute to child protection efforts but are underutilised. This paper describes a critical discursive analysis of nursing responses to child neglect and abuse (CN&A) in British Columbia, Canada. Legal and practice guidelines were analysed alongside nurse interview texts, offering a glimpse into how nurses prevent CN&A in their everyday practice with families. Results show how the primacy of mandatory reporting to child protection authorities coordinates a series of deferrals and how nurses engage with and interrupt (...) these deferrals in everyday practice. Nurses' relational approaches are essential to gain access to the private sphere of the family to assess, plan, elicit cooperation with interventions and monitor the situation. They considered reporting to be one among many possible responses. This study highlights how nursing contributions to prevention are largely overlooked and points to the potential for a more significant role for nurses in a public health approach to child protection. (shrink)

Cognitive science has wholeheartedly embraced functional brain imaging, but introspective data are still eschewed to the extent that it runs against standard practice to engage in the systematic collection of introspective reports. However, in the case of executive processes associated with prefrontal cortex, imaging has made limited progress, whereas introspective methods have considerable unfulfilled potential. We argue for a re-evaluation of the standard ‘cognitive mapping’ paradigm, emphasizing the use of retrospective reports alongside behavioural and brain imaging techniques. Using all three (...) sources of evidence can compensate for their individual limitations, and so triangulate on higher cognitive processes. (shrink)

El Paso Times journalists routinely face ethical dilemmas as they cover difficult stories amid all of the violence in neighboring Ciudad Juarez. This ethnographic study, which utilizes participant-observation and in-depth interviews, examines how journalists deal with tough ethical choices. It reveals how reporters and editors at the El Paso Times consider the needs of the public and the ramifications of their stories. The journalists strive to be accurate and fair while protecting their sources and themselves. They weigh the importance (...) of each story with its potential for risk. (shrink)

Four experiments examined how accurately participants can report the times of their own decisions. Within an auditory reaction time task, participants reported the time at which the tone was presented, they decided on the response, or the response key was pressed. Decision time reports were checked for plausibility against the actual RTs, and we compared the effects of experimental manipulations on these two measures to see whether the reported decision times showed appropriate effects. In addition, we estimated the amount of (...) error associated with individual decision time reports by checking how often participants’ decision time reports were implausibly early or late , and by using several quantitative models. Overall, the results suggest that decision time reports are not very accurate but they may be usable for some purposes. (shrink)

Although the emotional and motivational characteristics of dreaming have figured prominently in folk and psychoanalytic conceptions of dream production, emotions have rarely been systematically studied, and motivation, never. Because emotions during sleep lack the somatic components of waking emotions, and they change as the sleeper awakens, their properties are difficult to assess. Recent evidence of limbic system activation during REM sleep suggests a basis in brain architecture for the interaction of motivational and cognitive properties in dreaming. Motivational and emotional content (...) in REM and NREM laboratory mentation reports from 25 participants were compared. Motivational and emotional content was significantly greater in REM than NREM sleep, even after controlling for the greater word count of REM reports. (shrink)

This paper examines the relation between the various forces which underlie human action and verbal reports about our reasons for acting as we did. I maintain that much of the psychological literature on confabulations rests on a dangerous conflation of the reasons for which people act with a variety of distinct motivational factors. In particular, I argue that subjects frequently give correct answers to questions about the considerations they acted upon while remaining largely unaware of why they take themselves to (...) have such reasons to act. Pari passu, experimental psychologists are wrong to maintain that they have shown our everyday reason talk to be systematically confused. This is significant because our everyday reason-ascriptions affect characterizations of action that are morally and legally relevant. I conclude, more positively, that far from rendering empirical research on confabulations invalid, my account helps to reveal its true insights into human nature. (shrink)

This work focuses on corporate social responsibility disclosure practices of multinational corporations. Based on a longitudinal study of CSR reports of companies operating in the automotive industry, the paper offers a detailed study of how disclosure practices are changing and which principles and approaches influence and drive the development of such disclosure. Based on a four-year report-based study, the findings enable us to identify three main trends in the CSR disclosure strategy of automotive firms. First, in line with the mainstream (...) CSR literature, the present study confirms the trend towards the increasing environmental and social accountability. Second, it adds evidence to the emerging debate regarding the harmonization and standardization of reporting and discusses this aspect by mentioning the standards as exerting some normative pressures within the sector. Finally, it provides evidence on specific links emerging between issues and actors. The implications of this evidence contribute to opening up the debate on CSR disclosure to the possibility of combining the institutional lens with a strategic approach that captures the materiality considerations of CSR disclosure. (shrink)

The question of trusting introspective reports is a question about evidential warrant or justification. It is therefore a question of epistemology, and it behoves us to approach it within the framework of epistemology, which addresses evidential warrant across a broad spectrum of topics and sources. This paper examines the scientific status of introspective reports from the vantage point of general epistemological theorizing.

Background Ethical considerations play a prominent role in the protection of human subjects in clinical research. To date the disclosure of ethical protection in clinical research published in the international nursing journals has not been explored. Our research objective was to investigate the reporting of ethical approval and informed consent in clinical research published in leading international nursing journals. Methods This is a retrospective observational study. All clinical research published in the five leading international nursing journals from the SCI Journal (...) Citation Reports between 2015 and 2017 were retrieved to evaluate for evidence of ethical review. Results A total of 2041 citations have been identified from the contents of all the five leading nursing journals that were published between 2015 and 2017. Out of these, 1284 clinical studies have been included and text relating to ethical review has been extracted. From these, most of prospective clinical studies discussed informed consent. Only half of those reported that written informed consent had been obtained; few reported oral consent, and few used other methods such as online consent or completion and return of data collection to denote assent. Notably, 36.2% of those did not describe the method used to obtain informed consent and merely described that “consent was obtained from participants or participants agreed to join in the research”. Furthermore, whilst most of clinical studies mentioned ethical approval; 92.5% of those stated the name of ethical committee and interestingly, only 37.1% of those mentioned the ethical approval reference. The rates of reporting ethical approval were different between different study type, country, and whether financial support was received. Conclusion The reporting of ethics in leading international nursing journals demonstrates progress, but improvement of the transparency and the standard of ethical reporting in nursing clinical research is required. (shrink)

Peer reporting is a specific form of whistelblowing in which an individual discloses the wrongdoing of a peer. Previous studies have examined situational variables thought to influence a person's decision to report the wrongdoing of a peer. The present study looked at peer reporting from the individual level. Five hypotheses were developed concerning the relationships between (1) religiosity and ethical ideology, (2) ethical ideology and ethical judgments about peer reporting, and (3) ethical judgments and intentions to report peer wrongdoing.Subjects read (...) a vignette concerning academic cheating, and were asked to respond to a question-naire concerning the vignette. Data were analyzed using structural equation methodology. (shrink)

Despite the presumed frequency of conflicts of interest in scientific peer review, there is a paucity of data in the literature reporting on the frequency and type of conflicts that occur, particularly with regard to the peer review of basic science applications. To address this gap, the American Institute of Biological Sciences conducted a retrospective analysis of conflict of interest data from the peer review of 282 biomedical research applications via several onsite review panels. The overall conflicted-ness of these panels (...) was significantly lower than that reported for regulatory review. In addition, the majority of identified conflicts were institutional or collaborative in nature. No direct financial conflicts were identified, although this is likely due to the relatively basic science nature of the research. It was also found that 65 % of identified conflicts were manually detected by AIBS staff searching reviewer CVs and application documents, with the remaining 35 % resulting from self-reporting. The lack of self-reporting may be in part attributed to a lack of perceived risk of the conflict. This result indicates that many potential conflicts go unreported in peer review, underscoring the importance of improving detection methods and standardizing the reporting of reviewer and applicant conflict of interest information. (shrink)

The under-reporting of sexual abuse reduces the chances of winning the battle against sexual abuse of women and children in Zimbabwe. It leaves girl children powerless and vulnerable, despite the country’s determination to put an end to injustice and gender discrimination in line with the Sustainable Development Goals (SDGs), in particular, SDG 5, which focuses on gender and equality, and SDG 16, which is concerned with justice and peace. The aim of this study was to explore the barriers to reporting (...) sexual abuse in Ruwa. Informed by the human rights-based approach, the study adopted a quantitative research design. Survey data were solicited from 51 randomly selected female respondents. Results revealed that 69% of the respondents were abused, yet only 2% of the total respondents reported the abuse to authorities, while 67% did not report incidences of abuse. About 98% of respondents believed that most sexual abuse cases in Ruwa went unreported. Results also showed that barriers to reporting sexual abuses comprised cultural and economic factors, most of which were characterised by shame, embarrassment, and fear, as well as the desire to protect male breadwinners. The results are consistent with existing literature generalisations on sexual abuse, particularly in terms of the prevalence of sexual abuse and under-reporting. It is also argued that culture is the determinant factor for most of the barriers to reporting sexual abuse, as well as the effects of reporting.Based on the results and in view of promoting and protecting human rights associated with sexuality, the study recommends that local authorities and social institutions implement awareness programmes and campaigns on reporting sexual abuse in the community.Contribution: This study is the first of its kind in Ruwa. Its significance is embedded in how it reflects on the role played by culture, religion and societal views on matters of sexual abuse. (shrink)

This paper argues that social reporting can be an important form of New Governance regulation to achieve stakeholder accountability.Current social reporting practices, however, fall short of achieving stakeholder accountability and actually may work against it. By examining the success and failures of other transparency programs in the United States, we can identify key factors for ensuring the success of social reporting over the long term. These factors include increasing the benefits-to-costs ratios of both the users of the information and the (...) disclosers, and recognizing the importance of the involvement of third-party intermediaries. (shrink)

The goal of this article is to evaluate the future of Corporate Social Responsibility (CSR) reporting in terms of the harmonization of reporting standards. The evolution and convergence of financial reporting standards are compared to that of CSR reporting standards. In addition, four globally recognized CSR reporting standards are evaluated. The content of each standard is reviewed, a representative from each standard organization is interviewed, and the standards are evaluated for decision usefulness. This research suggests that the Global Reporting Initiative (...) (GRI) would be the best standard to provide decision useful information. This analysis is reinforced by recent events in the transformation of CSR reporting standards and provides insight into the possible future development of CSR reporting standards. (shrink)

The definition and measurement of the quality audit work has been the subject of many studies. Since the quality of auditors' work could not be observed directly except in ex post audit failures, prior researches adapted different proxies for measuring it. These proxies include firm size, reputation, auditor tenure, audit fees and other measures. This article reviews empirical studies over the past decades from all over the world in order to assess what researchers have done about measuring the quality of (...) auditors' work. Prior measurements are classified into two main groups; direct and indirect measure of quality audit and actual quality audit versus perceptions. This article contributes to the quality audit literature by proposing new measurement, which is developed based on the quality of auditors' work definition and theory of planned behaviour. (shrink)

This study explores the sustainability reporting (SR) and assurance market in the Gulf Cooperation Council (GCC) region from the Big 4 auditors' perspectives and investigates the drivers and barriers of SR and assurance in the GCC region. We have interviewed ten representatives of auditing firms (i.e., members of Big 4) in the GCC region. The results of study reveal the immaturity of the SR and assurance market in the region but are hopeful for the future contingent upon certain factors. In (...) addition, the voluntary nature of SR, the cost of reporting and assurance, and religious concerns among others are primary barriers in front of the eagerness of firms to adopt SR and its assurance. Reputation building and accessing international markets among others are the main motivations for the adoption of SR and assurance. The interviewees have firmly expressed that there is no direct relationship between SR assurance and financial report audit. (shrink)

Whether the prefrontal cortex is part of the neural substrates of consciousness is currently debated. Against prefrontal theories of consciousness, many have argued that neural activity in the prefrontal cortex does not correlate with consciousness but with subjective reports. We defend prefrontal theories of consciousness against this argument. We surmise that the requirement for reports is not a satisfying explanation of the difference in neural activity between conscious and unconscious trials, and that prefrontal theories of consciousness come out of this (...) debate unscathed. (shrink)

In this timely book, a Pulitzer Prize-winning reporter trains an autobiographical lens on a moment of remarkable transition in American journalism. Just a few years ago, the mainstream press was wrestling with whether labeling waterboarding as torture violated important norms of neutrality and objectivity. Now, major American newspapers regularly call the president of the United States a liar. Clearly, something has changed as the old rules of "balance" and "two sides to every story" have lost their grip. Is the change (...) for the better? Will it last? In Just a Journalist, Linda Greenhouse--who for decades covered the U.S. Supreme Court for The New York Times--tackles these questions from the perspective of her own experience. A decade ago, she faced criticism from her own newspaper and much of journalism's leadership for a speech to a college alumnae group in which she criticized the Bush administration for, among other things, seeking to create a legal black hole at Guantánamo Bay--two years after the Supreme Court itself had ruled that the detainees could not be hidden away from the reach of federal judges who might hear their appeals. One famous newspaper editor expressed his belief that it was unethical for a journalist to vote, because the act of choosing one candidate over another could compromise objectivity. Linda Greenhouse disagrees. Calling herself "an accidental activist," she raises urgent questions about the role journalists can and should play as citizens, even as participants, in the world around them. (shrink)

Abstract: An indirect report typically takes the form of a speaker using the locution “said that” to report an earlier utterance. In what follows, I introduce the principal philosophical and pragmatic points of interest in the study of indirect reports, including the extent to which context sensitivity affects the content of an indirect report, the constraints on the substitution of co-referential terms in reports, the extent of felicitous paraphrase and translation, the way in which indirect reports are opaque, and the (...) use of indirect reports as pragmatic vehicles for other speech acts such as humor, insult, or irony. Throughout I develop several positions: (i) that a semantic analysis of indirect reports is insufficient, (ii) that the distinction between direct and indirect reports is not clear and that indirect reports are the predominate way of reporting while direct reports may be a para-linguistic variation on them, (iii) that most questions about the semantics and pragmatics of indirect reports will rely on a full understanding of the nature of what is reported and how it gets reported, (iv) that an analysis of reporting requires the pragmatic tools of metarepresentation and a social, inter-personal understanding of relevance and shared knowledge. (shrink)

The question of whether our conscious experience is rich or sparse remains an enduring controversy in philosophy. The “overflow” account argues that perceptual consciousness is far richer than cognitive access: when perceiving a complex scene, subjects see more than they can report. This paper draws on aphantasia to propose a new argument in favor of overflow. First, it shows that opponents of overflow explain subjects’ performance in a change detection paradigm by appealing to a type of “internal imagery.” Second, it (...) provides empirical evidence to demonstrate that aphantasics are incapable of generating this imagery. However, aphantasics perform equally well in this task; and so the no-overflow account fails to explain their performance. This means that proponents of this view are committed to an unsupported view of perception. (shrink)

Speech reports of the form ‘A said that p’ are sometimes used by a speaker S as a reason in support of S’s own claim to know that p – in particular, when S’s claim to know is made on the basis of A’s testimony. In this paper I appeal to intuitions regarding the epistemology of testimony to argue that such ‘testimonial’ uses of speech reports ought to be ascribed their strict de dicto truth conditions. This result is then used (...) as the basis for the claim that, no matter how they are used, all speech reports of this form ought to be ascribed their strict de dicto truth conditions. I conclude by offering a characterization of the content of the notions of saying and what is said, and by making some programmatic remarks regarding the role of these notions in semantic theory. (shrink)

A report on the conference “Ecosemiotic Paradigm for Nature and Culture”.

The working party on euthanasia set up by the British Medical Association produced its report in 1988 (1). The first of its terms of reference was 'to examine the ethical problems relating to euthanasia, terminal illness, and suicide' and as far as active voluntary euthanasia (AVE) is concerned it failed conspicuously to do its job. The purpose of this article is not to restate the case for AVE but to examine the reason for the failure. (Figures in square brackets refer (...) to sections in the report.). (shrink)

This article examines the pragmatic comprehensibility of indirect reporting. The research problem is to determine how Russian EFL learners (linguists and non-linguists) are able to turn original utterances expressing the intentions of native speakers of American English in direct speech into indirect reports to a third party. Two major issues are analyzed: adequacy of semantic content and preservation of pragmatic enrichment. The study was carried out employing the framework of Kecskes’Socio-Cognitive Approach(2008, 2010, 2014, 2017). Twelve stimulus-utterances belonging to three communicative (...) types (statements, questions, commands/requests) were video-recorded. Qualitative and quantitative analyses revealed that the participants met with some difficulties preserving the speaker’s intention while interpreting attached pragmatic enrichment and perlocutionary effect. Both cohorts of Russian EFL learners were able to preserve the semantic content relatively efficiently, but encountered substantial difficulties inferring a complex pragmatic content. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Report on the Tenth European Network of Buddhist-Christian Studies Conference:History as a Challenge to Buddhism and ChristianityJohn O’Grady, Elizabeth J. Harris, and Jonathan A. SeitzThe Tenth Conference of the European Network of Buddhist-Christian Studies (ENBCS) brought together between sixty and seventy people at the Oude Abdij, Drongen, Belgium, between 27 June and 1 July 2013, to examine the theme “History as a Challenge to Buddhism and Christianity.” It was (...) a collaborative effort between the ENBCS and the Katholieke Universiteit Leuven. The 2011 ENBCS conference had focused on whether hope was a relevant concept for Buddhists and Christians. The choice of history as a theme complemented this. It also resonated with a research concern of both KU Leuven and the Network.Five key themes were chosen for examination: the traditional Christian and Buddhist conceptions of history; Jesus and the Buddha: fact and fiction; Buddhist and Christian historiography; dangerous memory in Christianity and Buddhism; and permitting historical consciousness in Buddhism and Christianity. Each was approached from a Buddhist and a Christian perspective. An opening lecture addressed the theme “Modern Historical Consciousness and the Challenge to Religion.” In addition, eighteen research papers on Buddhist-Christian relations were given in parallel sessions on Friday evening and Saturday morning. These covered topics as various as the writings of Edmund Pezet (Pierre Gillet), Paul Knitter’s understanding of Buddhist-Christian double belonging (Achim Riggert), Keiji Nishitani and the death of God (Jonatan Navarro Estrada), the encounter of Zen Buddhism and Christianity in the works of D. T. Suzuki (Mariusz Rucki), Buddhist-Christian encounters by Han Yong Woon (Seung Chul Kim), and “Liberating the Conflict from ‘History’ in Sri Lanka” (Jude Lal Fernando).Perry Schmidt-Leukel (Münster, Germany), in the opening lecture, discussed [End Page 189] seven challenges that modern historical consciousness was posing to religion: the challenge of falsification (when historical evidence, for example, showed some doctrines cherished by believers were not taught by the founder), the challenge of uncertainty or methodological doubt, the challenge of methodological naturalism (should a natural explanation be considered more probable than a supernatural one?), the challenge of the distance between past and present, the challenge of change (religions are not static), the challenge of demystification, and the challenge of relativity (the writing of history is perspectival, conditioned by context). He stressed that it would be a blessing to religion if these challenges were faced and, throughout the conference, encouraged other speakers to face them.The first theme was tackled by Mark Blum (Berkeley, USA) from a Buddhist perspective and Jan-Olav Henriksen (Norwegian School of Theology) from a Christian perspective. In a magisterial historical and geographical survey of the Buddhist tradition, Blum first noted that no one had unearthed a traditional notion of Buddhist history in the early texts. The theme of decline and reformation had been taken from Indian cosmology, but with a Buddhist twist and the conviction that it was pointless to talk about beginnings. And in the growth of the Mahāyāna tradition, a dehistoricization of the Buddha had occurred in the belief that the Buddha’s dharma-body was his only “real” body.Henriksen argued that Christian salvation history had its origin in the narrative of the Fall, an event for which there was no historical evidence, and developed into a history of God’s call (election) to all people that they should be brought together in community. It was a history that was linked with the divine logos, a force that Christian theology has seen as deeply interwoven into creation from the beginning of time and that was made human in Jesus.Terrence Merrigan (KU Leuven, Belgium), giving a Christian perspective on the second theme, distinguished three quests or attempts to reach the historical Jesus. The first, from 1774 to 1906, sought to uncover the Jesus that had been obscured by dogma. It imploded with the realization that separating “core” from “myth” was impossible, and conditioned a reactive “no-quest” in the first half of the twentieth century. A “new quest” arose in the 1950s, initiated by Käsemann’s reaction to the theologies of Barth and Bultmann. A further quest that appealed to archaeology and the... (shrink)

Dreams are not real, so when we recount them we prefix an intensional operator like “I dreamed that…”. Linguists will analyze this construction in terms of clausal complementation syntax and possible worlds semantics. But talking about a dream is often more like telling a story, with a potentially complex discourse structure (involving propositional discourse units connected by coherence relations like NARRATION, BACKGROUND, and EXPLANATION) that is hard to fit inside a single syntactically embedded that-clause (or a sequence of independently embedded (...) clauses). I show how we can analyze actual, complex dream report stories using a formal discourse semantics framework. I then explore how to extend this discourse framework to visual dream reporting, like in movies and comics, where it’s not immediately clear that we even have any intensional operators or embeddings to begin with. (shrink)

Citizen event reporting (CER) attempts to leverage the eyes and ears of a large population of citizen sensors to increase the amount of information available to decision makers. When deployed in an environment that includes hostile elements, foes can exploit the system to exert indirect control over the response infrastructure. We use an agent-based model to relate the utility of responses to population composition, citizen behavior, and decision strategy, and measure the result in terms of a force multiplier. We show (...) that CER can lead to positive force multipliers even with a majority of hostile elements in the population. When reporter identity is known, a reputation system that keeps track of trustworthy reporters can further increase the force multipliers. (shrink)

Body awareness refers to the individual ability to process signals originating from within the body, which provide a mapping of the body’s internal landscape and its relation with space and movement. The present study aims to evaluate psychometric properties and validate in French two self-report measures of body awareness: the Postural Awareness Scale, and the last version of the Multidimensional Assessment of Interoceptive Awareness questionnaire. We collected data in a non-clinical, adult sample using online survey, and a subset of the (...) original sample also completed the retest control. Factor analyses and reliability analyses were conducted. Construct validity of the PAS and the MAIA-2 were examined by testing their association with each other, and with self-report measures of personality, alexithymia and dispositional trait mindfulness. Factor analyses of the PAS supported the same two-factor structure as previously published versions. For the MAIA-2, factor analyses suggested that a six-factor structure, excluding Not-Worrying and Not-Distracting factors, could successfully account for a common general factor of self-reported interoception. We found satisfactory internal consistency, construct validity, and reliability over time for both the PAS and the MAIA-2. Altogether, our findings suggest that the French version of the PAS and the MAIA-2 are reliable self-report tools to assess both components of body awareness. (shrink)

Annual reports are an important element in the genre of corporate public discourse. The reporting practices mandated by the Securities and Exchange Commission for all publicly traded corporations are intended to render the annual reports a legitimate and trustworthy medium through which management communicates information related to the financial performance of the firm. The following discussion represents an inaugural attempt to investigate the ethical characteristics of the discourse found in corporate annual reports using Habermas' principles of communicative action. In preparing (...) the Management's Discussion and Analysis (MD&A) portion of the report, managers are charged with providing narrative information for investors and other interested third parties relevant to assessing the firm's financial condition. Previous rhetorical studies of the narrative portions of annual reports argue that they serve as means for both legitimate and distorted communication. We investigate this communication medium through the lens of Habermas' norms for communicative action, which require communicators to be comprehensible, truthful, sincere, and legitimate. The study represents an initial attempt to operationalization Habermas' principles of communicative action and to employ a methodology that facilitates their application to research within a business context. From one perspective, consistent with agency theory as specified by neoclassical economics, it would seem that firms anticipating worse-than-expected financial performance would be less likely to exhibit the Habermasian principles necessary for undistorted communication because they would attempt to strategically influence the message being communicated about the firm's financial position. Instead, employing rhetorical analysis software, Diction 5.0, we found that firms expecting both good and bad earnings surprises exhibited a higher level of communicative action than a composite average firm. Although preliminary in nature, our findings suggest that firms anticipating large earnings surprises, either high or low, use the narrative portion of the annual report as a vehicle through which to communicate information about managements' veracity and trustworthiness as well as the firm's financial position. (shrink)

We examine recent evolution in corporate responsibility in the forest industry, an important natural-resource-based industry which is under rapid internationalisation and structural change under challenging financial pressures. We address two recent trends in corporate communication: corporate disclosure, that is the adoption of consistent external reporting standards [namely the Global Reporting Initiative (GRI) ], and the growing awareness of engagement with and impact on local communities through philanthropy, generation of prosperity, communication and the social impact of core activities. This study uses (...) a comparative qualitative case approach to forest industry multinational enterprises (MNEs) based on a combination of secondary (reporting, company newsletters and other documentation) and interview data. Three large-scale multinational forest industry firms, all pursuing different strategies in terms of internationalisation and geographical and product diversification, were chosen for the study: Stora Enso, SCA and Sappi Ltd. Our results show that the overall quality of sustainability reporting has improved in these companies from 2005 to 2009 with the adoption of GRI. However, based on our fourfold categorisation of social impact, the core social impact indicator in GRI (SO1) has been interpreted very differently in these MNEs, and the adoption of GRI has not actually much improved the comparability of the reports or transparency of practices. (shrink)

This article analyses a central episode in the response of the Catholic bodies of doctrinal control to the emergence of Paracelsianism. More specifically, it discusses the censorial report written in 1616 by the physician Johannes Faber for the Congregation for the Index about the works of Paracelsus. This report was written in a time that Paracelsianism had become increasingly popular, but also a source of fierce debates. The complex context surrounding the report is investigated, with particular attention to the broader (...) social, religious, and scientific aspects as well as the precise historical situation in which it was written. Faber’s report and an English translation are provided in separate appendices. (shrink)

This paper explores by means of content analysis the extent to which the Finnish biggest companies have adapted socially responsible reporting practices. The research focuses on Human Resource (HR) reporting and covers corporate annual reports. The criteria has been set on the basis of the analysis of the documents published at the European level in the context of corporate social responsibility (CSR), paying special attention to the European Council appeal on CSR in March 2000. As CSR is a relatively new (...) concept in Finland, the paper also contributes to the discussion on interface between HR reporting (especially as based on measurements such as Human Resource Accounting and Intellectual Capital schools) and corporate social reporting practices. The results of the content analysis indicate that social reporting practices are still at an early stage of development in Finland. The most reported theme was ‘training and staff development’. A positive sign was that the majority also disclosed themes ‘participation and staff involvement’ and ‘employee health and well-being’. Furthermore, nearly one-third made references to their work atmosphere or job satisfaction survey. However, disclosures lacked overall consistency and comparability with each other and especially quantitative indicators were disclosed by few. Further concern was lack of information related to the theme equal opportunities and going beyond a sheer disclosure of age or gender structure. The other issues rarely disclosed were those related to employee work–life balance and integration of disadvantaged groups in the labour markets. (shrink)

I examine social capital’s impact on financial reports. Based on the social capital literature, I predict that the quality of the financial reports is higher when a firm is headquartered in a region with high social capital. Consistent with this prediction, I find that the firms that are headquartered in this type of region in the USA have a lower probability of committing fraud by misrepresenting financial information. Further, I find that the firms in regions with high social capital have (...) lower levels of discretionary accruals and much more readable annual reports. (shrink)

Beliefs are concrete particulars containing ideas of properties and notions of things, which also are concrete. The claim made in a belief report is that the agent has a belief (i) whose content is a specific singular proposition, and (ii) which involves certain of the agent's notions and ideas in a certain way. No words in the report stand for the notions and ideas, so they are unarticulated constituents of the report's content (like the relevant place in "it's raining"). The (...) belief puzzles (Hesperus, Cicero, Pierre) involve reports about two different notions. So the analysis gets the puzzling truth values right. (shrink)

This paper investigates the potential and actual contribution of corporate social responsibility (CSR) to gender equality in a framework of gender mainstreaming (GM). It introduces GM as combining technical systems (monitoring, reporting, evaluating) with political processes (women’s participation in decision-making) and considers the ways in which this is compatible with CSR agendas. It examines the inclusion of gender equality criteria within three related CSR tools: human capital management (HCM) reporting, CSR reporting guidelines, and socially responsible investment (SRI) criteria on employee (...) and diversity issues. Although evidence is found of gender equality information being requested within several CSR related reporting frameworks, these requirements are mostly limited in scope, or remain optional elements. The nature and extent of relevant stakeholder opportunities are investigated to explain this unfulfilled potential. (shrink)

This study has two purposes. First, the study evaluates the reliability of self-reports of argumentativeness by comparing self-reported argumentativeness with two other reports of the same target: evaluations by friends and evaluations by intimates. Second, the study examines whether particular characteristics presage a larger or smaller disparity in different reporters’ reports. We found the reliability of both the approach and avoidance subscales to be acceptable for the intimate partner’s responses, but only marginally acceptable when the scale was answered by (...) a friend; on a basic level, we did not find individuals over or under-estimating their level of argumentativeness, self-over and under estimating has limited impact on the self-reporting of argumentativeness, though males are more likely to over-report argumentativeness; and while relational history had little effect on other-reports, there were effects for same-sex couples that should be further explored. (shrink)

ABSTRACT Engaging in sexting, such as sending or receiving of sexual words, pictures, or videos via technology, is a common behavior in minors and a rising trend. This study aimed to understand the ethical dilemmas that clinicians face when working with minors that engage in sexting under current mandated reporting standards. For this study, 178 graduate students and licensed clinicians who work with minors in the state of California completed an online survey involving vignettes concerning issues of sexting behaviors in (...) adolescents. Participants were asked to read each vignette and answer a series of questions regarding their knowledge and attitudes related to the presented issue and whether or not they would breach confidentiality in each case. Results indicated that participants, who had undergone specific training in issues of social media and technology, were significantly more likely to have more declarative knowledge of mandated reporting requirements, however, their reporting behavior was not significantly different from those, who had not previously had any training. Younger clinicians tended to report less than older clinicians. This study highlights the discrepancy that exists between the knowledge of mandated reporting standards relevant to sexting behaviors and clinicians’ reporting practice. (shrink)

We study how an organization’s error-management climate affects organizational members’ beliefs about other members’ willingness to report errors that they discover when chance of error detection by superiors and others is extremely low. An error-management climate, as a component of the organizational climate, is said to be “high” when errors are accepted as part of everyday life as long as they are learned from and not repeated. Alternatively, the error-management climate is said to be an “error averse” climate when discovery (...) of errors invokes the laying of blame on those admitting to or found committing errors. We examine the effects of this error-management climate in a professional services environment where uncorrected errors may have severe consequences and discovery of work errors is crucial for organizational success. We find that error-management climate affects organizational members’ beliefs about what other members will report about discovered self-made errors, with a high error-management (versus error averse) climate leading to greater reporting willingness. We also find a significant interaction with a key contextual variable, error type (conceptual or calculation), that suggests the effect is more significant for conceptual errors than calculation errors. Our findings suggest that an organization’s error-management climate is an important factor in promoting ethical behavior of employees, especially junior employees, carrying out routine tasks whose failure to report errors discovered incidental to those tasks may have severe implications for their organizations. (shrink)

This article examines not only how events are verbally reported in everyday and institutional storytelling episodes, but also how the actions witnessed are enacted by participants. This is particularly important to not only the believability of what occurred and is being discussed, but also how ordinary audience members react to stories and how they believe the truthfulness of them. As is seen in data analyzed from multiple sources, the way in which something is both reported and enacted has major implications (...) for not only the telling of stories, but what we know about the world around us. Questions about the idea of ‘direct reported actions’ are also considered. (shrink)

This paper investigates differences in the prevalence of self-reported examination cheating behaviours and perception of peer cheating between enrolled students and graduates. A convenience sample of 344 respondents selected from a Ghanaian polytechnic completed self-administered questionnaires. Data were analysed using descriptive statistics, Chi-square test of independence and Mann Whitney test. “Permitting another student to copy your answers during an exam” was the topmost exam cheating method among students. Graduates were more likely than enrolled students to self-report higher examination cheating behaviours. (...) Enrolled students were less likely than graduates to perceive higher levels of peer cheating. Future studies should consider using graduates in students’ cheating studies in order to validate the results of the study. This study extends the extant literature on academic dishonesty as it provides insight on self-reported cheating between students and graduates. (shrink)

Models of dream analysis either assume a continuum of waking and dreaming or the existence of two dissociated realities. Both approaches rely on different methodology. Whereas continuity models are based on content analysis, discontinuity models use a structural approach. In our study, we applied both methods to test specific hypotheses about continuity or discontinuity. We contrasted dream reports of congenitally deaf-mute and congenitally paraplegic individuals with those of non-handicapped controls. Continuity theory would predict that either the deficit itself or compensatory (...) experiences would surface in the dream narrative. We found that dream form and content of sensorially limited persons was indifferent from those of non-handicapped controls. Surprisingly, perceptual representations, even of modalities not experienced during waking, were quite common in the dream reports of our handicapped subjects. Results are discussed with respect to feedforward mechanisms and protoconsciousness theory of dreaming. (shrink)

Physicians anecdotally report inquiring about incarcerated patients’ crimes and their length of sentence, which has potential implications for the quality of care these patients receive. However, there is minimal research on how a physician’s awareness of their patient’s crimes/length of sentence impacts physician behaviours and attitudes. We performed regression modelling on a 27-question survey to analyse physician attitudes and behaviours towards incarcerated patients. We found that, although most physicians did not usually try to learn of their patients’ crimes, they often (...) became aware of them. We observed associations between awareness of a patient’s crime and poor physician disposition towards their patients and between physicians’ poor dispositions and lower reported quality of care. These associations suggest that awareness of a patient’s crime may reduce quality of care by negatively impacting physicians’ dispositions towards their patients. Future quantitative and qualitative studies, for example, involving physician interviews and direct patient outcome assessments, are needed to confirm these findings and further uncover and address hurdles incarcerated patients face in seeking medical care. (shrink)

The advance of science and human knowledge is impeded by misunderstandings of various statistics, insufficient reporting of findings, and the use of numerous standardized and non-standardized presentations of essentially identical information. Communication with journalists and the public is hindered by the failure to present statistics that are easy for non-scientists to interpret as well as by use of the word significant, which in scientific English does not carry the meaning of "important" or "large." This article promotes a new standard method (...) for reporting two-group and two-variable statistics that can enhance the presentation of relevant information, increase understanding of findings, and replace the current presentations of two-group ANOVA, t-tests, correlations, chi-squares, and z-tests of proportions. A brief call to highly restrict the publication of risk ratios, odds ratios, and relative increase in risk percentages is also made, since these statistics appear to provide no useful scientific information regarding the magnitude of findings. (shrink)