Volume 20, Issue 6, June 2020, Page 73-75.

Determining whether or not noncommunicative patients are phenomenally conscious is a major clinical and ethical challenge. Clinical assessment is usually limited to the observation of these patients' motor responses. Recent neuroimaging technology and brain computer interfaces help clinicians to assess whether patients are conscious or not, and to avoid diagnostic errors.

Social reporting has become an increasingly important dimension of the corporate social responsibility process. The growing necessity to include the social dimension in reporting practices raises important questions about the nature of social responsibility and its impact on corporate and individual behaviour and performance. The literature has yet to provide a reliable theoretical definition of corporate social responsibility and performance, however. Based on the approach proposed by Simons, we argue that organisational reporting about social responsibility can be viewed as a (...) learning tool in some instances. Under this view the design and implementation of corporate social reporting procedures may lead to individual and organisational dynamic changes that foster organisational performance. Research propositions are then derived from the analysis. (shrink)

Perceptual reports are utterances of sentences that contain a perceptual verb, such as ‘look’, ‘sound’, ‘feel’, ‘see’, and ‘perceive’. It is natural to suppose that at least in many cases, these types of reports reflect aspects of the phenomenal character and representational content of a subject’s perceptual experiences. For example, an utterance of ‘my chair looks red but it’s really white’ appears to reflect phenomenal properties of the speaker’s experience of a chair. Whether perceptual reports actually reflect these things is (...) a substantial question and one with which this entry will be partially concerned. This article begins with a linguistic analysis of perceptual verbs and then considers some potential implications of this analysis for the philosophy of perception, given the assumption that perceptual reports sometimes express truths. (shrink)

While the existing literature focuses on the disclosure of social information mainly by large companies, this paper concentrates on the disclosure of social information by small- and medium-sized companies (SME) listed on the Alternative Investment Market (AIM) in the U.K. The paper investigates the prevalent view that SMEs are unlikely to report social information due to their financial constraints and the perception that they have very little social conduct on which to report. Our overall evidence illustrates that, contrary to this (...) view, SMEs report social information regardless of their financial constraints, most likely in the same manner as large companies do, because they realise the significance of social reporting in establishing and retaining their corporate reputation. (shrink)

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)

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)

Sustainability reporting has become a well-entrenched practice in the mining sector. Failure to adequately live up to societal expectations is now considered a significant threat to the viability of the industry. There is general agreement that broad endorsement of standards for nonfinancial disclosure supports mining companies to improve their image, while conflicts persist. Because sustainability reports “speak” on behalf of sustainably operating organizations and may create socio-political effects, we explore the symbolic nature of SR. We conceive of SR as a (...) performative practice to research how it interferes with the world that it seeks to represent. Our case study research suggests that conformity with global templates is not an end in itself but might create below-compliance effects if a common interest in mining is developed in local arenas that avoids clarification of impacts and maintains ambiguity over responsibility. (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)

Several theorists have observed that attitude reports have what we call “revisionist” uses. For example, even if Pete has never met Ann and has no idea that she exists, Jane can still say to Jim ‘Pete believes Ann can learn to play tennis in ten lessons’ if Pete believes all 6-year-olds can learn to play tennis in ten lessons and it is part of Jane and Jim’s background knowledge that Ann is a 6-year-old. Jane’s assertion seems acceptable because the claim (...) she reports Pete as believing is entailed by Pete’s beliefs if they are revised in light of Jane and Jim’s background knowledge. We provide a semantic theory of revisionist reports based on this idea. We observe that the admissible “revisions” are limited in a striking way. Jane cannot say ‘Pete thinks Ann is a 6-year-old and can play tennis in ten lessons’ in the same context that she can say ‘Pete believes Ann can learn to play tennis ten lessons’, even though this too follows from Jane and Jim’s background knowledge together with what Pete believes. Our theory predicts the infelicity of these latter reports. It also has the resources to predict the truth of “exported” attitude reports and casts the relationship between these reports and “singular thought” in a new light. We conclude by discussing how revisionist reports make trouble for a simplistic view of the connection between the relations expressed by attitude verbs in natural language and the relations of most interest to philosophers of mind and cognitive science. (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)

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)

We advocate and develop a states-based semantics for both nominal and adjectival confidence reports, as in "Ann is confident/has confidence that it's raining", and their comparatives "Ann is more confident/has more confidence that it's raining than that it's snowing". Other examples of adjectives that can report confidence include "sure" and "certain". Our account adapts Wellwood's account of adjectival comparatives in which the adjectives denote properties of states, and measure functions are introduced compositionally. We further explore the prospects of applying these (...) tools to the semantics of probability operators. We emphasize three desirable and novel features of our semantics: (i) probability claims only exploit qualitative resources unless there is explicit compositional pressure for quantitative resources; (ii) the semantics applies to both probabilistic adjectives (e.g., "likely") and probabilistic nouns (e.g., "probability"); (iii) the semantics can be combined with an account of belief reports that allows thinkers to have incoherent probabilistic beliefs (e.g. thinking that A & B is more likely than A) even while validating the relevant purely probabilistic claims (e.g. validating the claim that A & B is never more likely than A). Finally, we explore the interaction between confidence-reporting discourse (e.g., "I am confident that...") and belief-reports about probabilistic discourse (e.g.,"I think it's likely that.."). (shrink)

This report of the roundtable that took place on 25 November 2021 at The Peoples’ Friendship University of Russia attempts to explain the obvious growth of interest in Neo-Kantian philosophy in general and the philosophy of the head of the Marburg School of Neo-Kantianism, Hermann Cohen, in particular. In their contributions, the participants in the discussion demonstrated that the current interest in Neo-Kantianism does not solely or even largely have to do with the history of philosophy but rather with the (...) relevance of many of the ideas of Marburg Neo-Kantianism for the modern theory of cognition, the philosophy of culture, ethics and the philosophy of religion. The course of the discussion highlighted the relevance of Cohen’s theory of cognition based on logic and rationality. The main outcome of the discussion was the conviction that the potential of many of Cohen’s ideas has yet to be fully tapped and there are grounds for considering them to be heralds of a new philosophy which, in many of its features, is only maturing. (shrink)

Mandatory reporting of various forms of abuse, from violence to corruption, is an attempt by the state to intervene in circumstances where there is a public or a private interest that ought to be protected. This intrusion of the state into what is often a very personal space, such as the home, is largely justified on the basis of the need to provide protection to prevent further harm, and in services to vulnerable populations such as children, the disabled or the (...) elderly. In some instances, researchers and other members of the study team may encounter reportable information requiring the consideration of mandatory reporting in the design, implementation and review of health research. This is not simple. There are complex and competing interests at play, particularly as there are differing approaches in law and ethical guidelines. This article aims to describe the mandatory reporting obligations in South African law, discussing the ways in which these provisions apply within the context of health research, and to propose some factors that could be used to determine whether it is ethical or not to report information. (shrink)

This book discusses undercover reporting and deception in journalism, addressing the ethical issues encountered by professionals when deception is involved and providing an explanation of how high-profile cases have developed. Carson and Muller begin by examining how philosophical theories which form the basis of contemporary ethical codes for journalists, bear upon undercover reporting and questions of deception in the digital age. Drawing upon case studies such as Al Jazeera's undercover operation against the National Rifle Association in the US and the (...) One Nation political party in Australia, and Britain's Channel 4 infiltration of Cambridge Analytica, this book goes on to define and discuss the ethical concepts behind deception and betrayal and lays out an original ethical framework for undercover journalists facing related challenges in their work. Undercover Reporting, Deception and Betrayal in Journalism is an important research text for students and academics in journalism and media studies. (shrink)

This article reflects on the relevance and applicability of the Belmont Report nearly four decades after its original publication. In an exploration of criticisms that have been raised in response to the report and of significant changes that have occurred within the context of biomedical research, five primary themes arise. These themes include the increasingly vague boundary between research and practice, unique harms to communities that are not addressed by the principle of respect for persons, and how growing complexity and (...) commodification in research have shed light on the importance of transparency. The repercussions of Belmont's emphasis on the protection of vulnerable populations is also explored, as is the relationship between the report's ethical principles and their applications. It is concluded that while the Belmont Report was an impressive response to the ethical issues of its day, the field of research ethics involving human subjects may have outgrown it. (shrink)

Reporting biases refer to a truncated pool of published studies with the resulting suppression or omission of some empirical findings. Such biases can occur in positive research paradigms that try to uncover correlations and causal relationships in the social world by using the empirical methods of science. Furthermore, reporting biases can come about because of authors who do not write papers that report unfavorable results despite strong efforts made to find previously accepted evidence and because of a higher rejection rate (...) of studies documenting contradictory evidence. Reporting biases are a serious concern because the conclusions of systematic reviews and meta-analyses can be misleading. The authors show that published evidence in win-win corporate social responsibility research tends to overestimate efficiency. The research field expects to find a positive association between corporate social performance and corporate financial performance, and findings meet that expectation. The authors explain how this pattern may reflect reporting bias. The empirical results show strong tentative evidence for a positive reporting bias in the CSP–CFP literature but only weak tentative evidence for CSP efficiency. The study also examines which factors, such as time trends, publication outlet, and study characteristics, are associated with higher reporting biases within this literature. (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)

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)

Today, more corporations disclose information about their environmental performance in response to stakeholder demands of environmental responsibility and accountability. What information do corporations disclose on their websites? This paper investigates the environmental management policies and practices of the 200 largest corporations in the world. Based on a content analysis of the environmental reports of Fortune’s Global 200 companies, this research analyzes the content of corporate environmental disclosures with respect to the following seven areas: environmental planning considerations, top management support to (...) the institutionalization of environmental concerns, environmental structures and organizing specifics, environmental leadership activities, environmental control, external validations or certifications of environmental programs, and forms of corporate environmental disclosures. (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)

Recent replication crises in psychology and other fields have led to intense reflection about the validity of common research practices. Much of this reflection has focussed on reporting standards, and how they may be related to the questionable research practices that could underlie a high proportion of irreproducible findings in the published record. As a developing field, it is particularly important for Experimental Philosophy to avoid some of the pitfalls that have beset other disciplines. To this end, here we provide (...) a detailed, comprehensive assessment of current reporting practices in Experimental Philosophy. We focus on the quality of statistical reporting and the disclosure of information about study methodology. We assess all the articles using quantitative methods that were published over the years 2013–2016 in 29 leading philosophy journals. We find that null hypothesis significance testing is the prevalent statistical practice in Experimental Philosophy, although relying solely on this approach has been criticised in the psychological literature. To augment this approach, various additional measures have become commonplace in other fields, but we find that Experimental Philosophy has adopted these only partially: 53% of the papers report an effect size, 28% confidence intervals, 1% examined prospective statistical power and 5% report observed statistical power. Importantly, we find no direct relation between an article’s reporting quality and its impact. We conclude with recommendations for authors, reviewers and editors in Experimental Philosophy, to facilitate making research statistically-transparent and reproducible. (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)

Besides offering opportunities in both clinical and non-clinical domains, the application of novel neuroimaging technologies raises pressing dilemmas. ‘Responsible Research and Innovation’ (RRI) aims to stimulate research and innovation activities that take ethical and social considerations into account from the outset. We previously identified that Dutch neuroscientists interpret “responsible innovation” as educating the public on neuroimaging technologies via the popular press. Their aim is to mitigate (neuro)hype, an aim shared with the wider emerging RRI community. Here, we present results of (...) a media-analysis undertaken to establish whether the body of articles in the Dutch popular press presents balanced conversations on neuroimaging research to the public. We found that reporting was mostly positive and framed in terms of (healthcare) progress. There was rarely a balance between technology opportunities and limitations, and even fewer articles addressed societal or ethical aspects of neuroimaging research. Furthermore, neuroimaging metaphors seem to favour oversimplification. Current reporting is therefore more likely to enable hype than to mitigate it. How can neuroscientists, given their self-ascribed social responsibility, address this conundrum? We make a case for a collective and shared responsibility among neuroscientists, journalists and other stakeholders, including funders, committed to responsible reporting on neuroimaging research. (shrink)

Pragmatic modulation makes contextual information necessary for interpretation. This poses a problem for homophonic reports and inter-contextual communication in general: of co-situated interlocutors, we can expect some common ground, but non-co-situated interpreters lack access to the context of utterance. Here I argue that we can nonetheless share modulated contents via homophonic reports. First, occasion-unspecific information is often sufficient for the recovery of modulated content. Second, interpreters can recover what is said with different degrees of accuracy. Homophonic reports and inter-contextual communication (...) are often successful because the reporting context does not demand full accuracy. (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)

An exploration of Rudolf Steiner's recommendation that class teachers create verses for their pupils to be inserted into their annual school reports.

The interpretation and the indirect reporting of a speaker’s communicative intentions lie at the crossroad between pragmatics, argumentation theory, and forensic linguistics. Since the leading case Masson v. New Yorker Magazine, Inc., in the United States the legal problem of determining the truth of a quotation is essentially equated with the correctness of its indirect reporting, i.e. the representation of the speaker’s intentions. For this reason, indirect reports are treated as interpretations of what the speaker intends to communicate. Theoretical considerations, (...) aimed at establishing the pragmatic meaning of an utterance and differentiating between presumptive and non-presumptive interpretation, are thus interwoven with the practical legal need of distinguishing a correct indirect report from an indirect one or a misquotation. An incorrect report or a misquotation has the dialectical effect of attributing to the misquoted party commitments that he never held, which the latter needs to rebut. This shifting of the burden of persuasion can be increased by using strategically the conflict between the presumptive interpretation of an utterance and the non-presumptive one, i.e. the different types of pragmatic ambiguity. When an interpreter is confronted with an utterance taken out of its dialogical context, his interpretative process is not guided by the actual context or intention, but rather the most frequent or prototypical dialogical setting or the most typical individual purpose that it could have served to achieve. This presumptive reconstruction can be used to provide a prima facie case that the other party needs to reject. The stronger the interpretative presumptions a speaker needs to rebut, the more effective the misquotation strategy. The conflict between the systematic and the presumptive process of interpretation can be represented as an argumentative mechanism of reconstruction of the individual intention, which allows one to assess the reasonableness of the interpretative reasoning. (shrink)

Last year the Department of the Environment, Food and Rural Affairs (DEFRA) released a new set of revised guidelines upon environmental reporting practices for U.K companies. Two industrial sectors were selected – the Water industry and the Energy industry – and the most recent Environmental Reports produced by companies in these sectors were subjected to content analysis where the coding framework was heavily based on the DEFRA guidelines. Results are reported for the two industries separately and the two industries are (...) also compared. Whilst sectoral differences were found it was clear that many companies addressed most of the issues raised in the guidelines. However, others did not. Whilst no conclusions can be made about the quality of reporting the main areas of emphasis in each sector can be determined. (shrink)

More than sixty reporters discuss ethical dilemmas facing the journalist and how they have personally coped with such problems as conflicts of interest, gifts, bribes, news leaks, and confidentiality of sources.

128 female Ss were asked to make 4 judgments about a young woman after reading her "job application portfolio." Five characteristics of the young woman were manipulated orthogonally. Ss were asked to report how each of the 5 manipulated factors had influenced each of their judgments. "Observer Ss," who had access only to very impoverished descriptions of each of the 5 factors, were asked to predict how each of the factors would influence each of the judgments. Results show that S (...) reports about the effects of the factors on the judgments were in general highly inaccurate; observer predictions were extremely similar to S reports; for the single judgment for which Ss showed substantial accuracy, observer predictions were as accurate as S reports. Results indicate that whatever introspective access to cognitive processes may exist, it is not sufficient to produce generally accurate reports about such processes, nor even to produce reports that differ much from those of poorly informed outside observers. (shrink)

Incidental findings in research with human participants may have implications for a person’s present health or future health outcomes. Current guidelines focus on methods for handling and reporting incidental findings from biological test data but incidental findings might also arise from non-biological tests. This article presents three examples in which the results from non-biological test data can be predictive of future disease and should be disclosed to research participants. It is intended to increase awareness and facilitate further discussion about the (...) reporting of incidental findings from non-biological data. (shrink)

This study ascertained reports of assent (affirmative agreement) and permission (agreement by an adult fully capable of being informed) in 114 children's research articles in 1990 in Child Development (CD), Journal of Consulting and Clinical Psychology (JCCP), Journal of Pediatric Psychology, and Journal of Clinical Child Psychology. Of the research projects, 43% failed to specify permission, and 68.5% failed to specify assent. JCCP reported assent significantly more than CD. Assent was reported significantly more in research with older children than with (...) younger children. This lack of sensitivity to assent and permission suggests that many authors, reviewers, and editors consider reporting assent and permission unessential. We recommend specifying assent and permission in all manuscripts, highlighting children's research issues in graduate training, and using specific safeguards when conducting research with children. (shrink)

Despite the growing body of work exploring the weaknesses of police performance systems and the displacement of their goals, less attention has been given to why police officers resist and circumvent by false reporting. Whether police report honestly on their activities is a matter of considerable significance given the role that police have in a broadly democratic society, and the overall question is whether the false reporting undermines the integrity of the police or if it is a collective coping strategy (...) that safeguards the police ethos? This survey reveals that 25% of respondents (n = 2248) had manipulated the numbers at least once in the previous year. To identify why they did so, the variables selected for analysis are those determining their view of the Management by Objective (MBO) system, how far they have participated in the MBO process and how often they are unable to assist a member of the public. Our results show that men are more likely to manipulate the numbers than women and non-leaders are more likely to do so than leaders. Respondents were more likely to submit false reports if they had not participated in the MBO process, were not motivated by MBO goals, believed the MBO indicators misdirected their focus and frequently felt that they were forced to reject members of the public they would like to help. Our findings further show that public servants can be corrupted, though they do not “bring” vices to work with them, but rather acquire vices through what is required of them. (shrink)

While public administration research is thriving because of increased attention to social scientific rigor, lingering problems of methods and ethics remain. This article investigates the reporting of ethics approval within public administration publications. Beginning with an overview of ethics requirements regarding research with human participants, I turn to an examination of human participants protections for public administration research. Next, I present the findings of my analysis of articles published in the top five public administration journals over the period from 2000 (...) to 2012, noting the incidences of ethics approval reporting as well as funding reporting. In explicating the importance of ethics reporting for public administration research, as it relates to replication, reputation, and vulnerable populations, I conclude with recommendations for increasing ethics approval reporting in public administration research. (shrink)

The paper is principally concerned with (a) outlining the range of possibilities that exist for organisations which wish to undertake environmental and sustainability reporting and (b) suggesting particular approaches as the more desirable. But the paper also attempts to show that there is an important difference between environmental reporting and reporting for sustainability, and that, so far, efforts to encourage organisations to voluntarily undertake either have not been successful. Environmental reporting is business-centred and there are a number of practicable ways (...) in which it can be undertaken. The most notable of these are the UN CTC approach to financial environmental reporting plus the Compliance-with-Standard Report. Reporting for sustainability is life-centred and, whatever method we adopt it is likely to show that western organisations are not currently sustainable. The concept of sustainability is widely underestimated and misused in business and political circles. This is explored and the real meaning of sustainability operationalised. Environmental reporting and sustainability reporting are shown to be essential and practicable. It is argued, however, that there is little or no prospect of widespread, systematic reporting by corporations without a major regulatory initiative. (shrink)

In this paper, I explore Bach’s idea (Bach, 2000) that null appositives, intended as expanded qua-clauses, can resolve the puzzles of belief reports. These puzzles are crucial in understanding the semantics and pragmatics of belief reports and are presented in a section. I propose that Bach’s strategy is not only a way of dealing with puzzles, but also an ideal way of dealing with belief reports. I argue that even simple unproblematic cases of belief reports are cases of pragmatic intrusion, (...) involving null appositives, or to use the words of Bach, ‘qua-clauses’. The main difference between my pragmatic approach and the one by Salmon (1986) is that this author uses the notion of conversational implicature, whereas I use the notion of pragmatic intrusion and explicature. From my point of view, statements such as ‘‘John believes that Cicero is clever’’ and ‘‘John believes that Tully is clever’’ have got distinct truth-values. In other words, I claim that belief reports in the default case illuminate the hearer on the mental life of the believer, that includes specific modes of presentation of the referents talked about. Furthermore, while in the other pragmatic approaches, it is mysterious how a mode of presentation is assumed to be the main filter of the believer’s mental life, here I provide an explanatory account in terms of relevance, cognitive effects, and processing efforts. The most important part of the paper is devoted to showing that null appositives are required, in the case of belief reports, to explain certain anaphoric effects, which would otherwise be mysterious. My examples show that null appositives are not necessitated at logical form, but only at the level of the explicature, in line with the standard assumptions by Carston and Recanati on pragmatic intrusion. I develop a potentially useful analysis of belief reports by exploiting syntactic and semantic considerations on presuppositional clitics in Romance. (shrink)

The objective of this study was to analyze the quality of climate information disclosed by companies and the impression management strategies they have developed to justify or conceal negative aspects of their performance. The study is based on a qualitative content analysis of the sustainability reports of 21 energy-sector companies that use the Global Reporting Initiative with A or A+ application levels over a period of 5 years. It contributes to the literature on climate disclosure by demonstrating the ineffectiveness of (...) the external assurance process in ensuring the quality and representativeness of the data. Significant non-compliance with GRI standards was identified in 86 of the 93 reports audited by a third party. In addition, six of the 21 companies surveyed were found to disclose increasingly opaque information over time, concealing information on the measurement and methodology used. Through this study, four impression management strategies were identified. These are employed either to justify certain information or to conceal it. In exposing the high incidence of non-compliance in GRI reporting and the use of impression management strategies by companies, this study shows that it will be difficult or impossible for stakeholders to reasonably assess, monitor and compare companies’ climate performance on the basis of these reports. (shrink)

English direct discourse is easily recognized by e.g. the lack of a complementizer, the quotation marks (or the intonational contour they induce), and verbatim (`shifted') pronouns. Japanese employs the same complementizer for all reports, does not have a consistent intonational quotation marking, and tends to drop pronouns where possible. Some have argued that this just shows many Japanese reports are ambiguous: despite the lack of explicit marking, the underlying distinction is just as hard. On the basis of a number of (...) `mixed' examples, I claim that the line between direct and indirect em is blurred and I propose a unified analysis of speech reporting in which a general mechanism of mixed quotation replaces the classical two-fold distinction. (shrink)

In contrast to attempts that have been made to measure the clarity of reporting of the methods of clinical trials in journal articles, we report here an attempt to measure the accuracy of methods reporting. We focus in this article on eligibility criteria as a test case for the reporting of clinical trial methods. We examined the reporting of eligibility criteria in the protocol, methods paper (if applicable), journal article, and Clinical Alert for articles appearing in print between January 1988 (...) and September 1994 for which a Clinical Alert had been issued. Eligibility criteria were further classified into five categories in order to examine the content of information loss, if any. On average, 82% of protocol eligibility criteria were reported in methods papers. Journal articles and Clinical Alerts fared somewhat worse: 63% of criteria were reported in journal articles, 19% in Clinical Alerts. In all three categories of medical communication, the reporting of criteria that defined the study disease tended to be complete; reporting of criteria relating to trial precision, patient safety, legal and ethical concerns, and administrative considerations, was not complete. We found that criteria for clinical trial eligibility are frequently under-reported in medical communications. Moreover, some of the criteria omitted are of considerable clinical importance. We suggest that in the design phase of clinical trials, proposed eligibility criteria be scrutinized closely. Those criteria that survive this scrutiny and that have clinical import must be reported upon fully and accurately when communicating trial results. (shrink)

Hospital ethics committees (HECs) are expected to play extremely broad and pivotal roles such as case consultation, education of staffs on healthcare ethics, and institutional policy formation. Despite the growing importance of HECs, there are no standards for setup and operation of HECs, and composition and activities of HECs at each institution are rarely disclosed in Japan. In addition, there is also a lack of information sharing and collaboration among HECs. Therefore, the authors established the Consortium of Hospital Ethics Committees (...) (CHEC) in October 2020, which has been regularly hosting a couple of core activities. One is the Healthcare Ethics Forum, held monthly online for CHEC members to freely discuss HECs and healthcare ethics consultation. The other is the Collaboration Conference of Hospital Ethics Committees, intended to provide a place for HEC members and administrative officers from across Japan to exchange information of their HECs, learn from each other, and cooperate to operate HECs appropriately. In this paper, the authors introduced CHEC as well as reported the results of a questionnaire survey conducted at the first conference among participating facilities, suggesting the diverse structures and activities of HECs in Japan. (shrink)

In this chapter I deal with indirect reports in terms of language games. I try to make connections between the theory of language games and the theory of indirect reports, in the light of the issue of clues and cues. Indirect reports are based on an interplay of voices. The voice of the reporter must allow hearers to ‘reconstruct’ the voice of the reported speaker. Ideally, it must be possible to separate the reporter’s voice from that of the reported speaker. (...) When we analyze the language game of indirect reporting, we ideally want to establish which parts belong to the primary voice and which parts belong to the reporter’s voice. In this paper I apply considerations on language games by Dascal et al. and I explore the dialectics between abstract pragmatics principles and considerations about situated uses that are sensitive to cues and clues. (shrink)

Honesty and integrity are key attributes of an ethically competent physician. However, academic misconduct, which includes but is not limited to plagiarism, cheating, and falsifying documentation, is common in medical colleges across the world. The purpose of this study is to describe differences in the self-reported attitudes and behaviours of medical students regarding academic misconduct depending on gender, year of study and type of medical institution in Pakistan.

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)

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)

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)