We explore how risk preferences affect pro-social behavior under uncertainty. We analyze a modified dictator game in which the dictator can, by reducing her own sure payoff, increase the odds that an unknown recipient wins a lottery. We first augment a standard social preferences model with reference-dependent risk attitudes and then test the model’s predictions for the dictator’s giving behavior using a laboratory experiment. Consistent with the predictions of the model, we find that the relationship between giving behavior and a (...) giver’s loss aversion is mediated by the strength of the giver’s pro-social preferences. Among more pro-social dictators, an increase in loss aversion increases the likelihood that a dictator contributes to a recipient. (shrink)

Viele deutsche und europäische Unternehmen sind weltweit tätig. Sie gelten gemeinhin als Profiteure der Globalisierung, weil sie oftmals über Zulieferer oder eigene Niederlassungen im Ausland von dortigen günstigen Bedingungen zur Produktion und zur Gewinnung von Rohstoffen Gebrauch machen. Dass günstige Bedingungen zur Produktion und Rohstoffgewinnung mit Risiken in menschenrechtlicher und umweltbezogener Hinsicht für die lokale Bevölkerung und Arbeitnehmerschaft verbunden sein können, hat traditionell nur wenige deutsche und europäische Unternehmen beschäftigt. Erst in den letzten Jahren ist es zu einem Bewusstseinswandel gekommen, (...) nachdem Verbraucher und die internationale Gemeinschaft ein Umdenken gefordert haben und der deutsche und europäische Gesetzgeber begonnen hat, Regelwerke zum weiten Themenfeld „Nachhaltigkeit“ auf den Weg zu bringen. Auch die Finanzindustrie hatte nicht unbedeutenden Einfluss auf diese Entwicklung. Ergebnis ist eine Vielzahl neuer Regelwerke mit ESG-Bezug, die bereits in Kraft getreten sind oder derzeit von den zuständigen Gesetzgebungsorganen beraten werden. Gemeinsamer Nenner dieser Entwicklungen sind umfassende neue ESG-Rechtspflichten für deutsche und/oder europäische Unternehmen, die auf das Auslandsgeschäft von Unternehmen ausstrahlen und ihre Lieferketten und Unternehmen dazu zwingen, ihre Geschäftstätigkeiten im Ausland u. a. im Rahmen von Untersuchungen zur Erfüllung von Sorgfalts- und Berichtspflichten genauestens unter die Lupe zu nehmen. (shrink)

VERORDNUNG (EU) 2023/1115 DES EUROPÄISCHEN PARLAMENTS UND DES RATES.

Ausgangspunkt der Überlegungen des europäischen Gesetzgebers war der Befund, dass im Zeitraum von 1990 bis 2020 weltweit 420 Mio. ha Wald verlorengegangen sind, mithin eine Fläche größer als die Europäische Union (EU).

Many aspects concerning the practical implementation of the Regulation are still unclear. In particular, which proofs are recognized upon import remains to be seen. The current staffing and financial resources available to the authorities responsible for carrying out controls and checks can be considered inadequate. It is to be expected that many problems will only be solved gradually and over time, and that further information and guidelines will be made available to the public in this regard.

Ronald J. Fahl has compiled a milestone reference work, one that offers historians and other interested scholars for the first time a reliable and comprehensive access to the widely scattered written materials that reveal the history of forestry, forest conservation, and forest industry in the United States and Canada. Sponsored by the Forest History Society and funded in part by a major grant from the National Endowment for the Humanities, this volume covers published scholarly books and writings from many sources (...) containing significant historical matter, including lumber trade journals, professional forestry journals, conservation magazines, government publications, state and local histories, autobiographies, and oral history interviews. (shrink)

Dieser Quick Guide gibt einen Überblick über Compliance, ESG und Investigations in Emerging Markets im Kontext wachsender Anforderungen wie des deutschen Lieferkettensorgfaltspflichtengesetzes und EU-Verordnungen. Deutsche Unternehmen sind durch neue Regelungen, besonders in Emerging Markets, mit verstärkten Sorgfalts-, Dokumentations- und Berichterstattungspflichten konfrontiert. Dieser Leitfaden beleuchtet diese Herausforderungen und zeigt, wie On-Site Audits effizient durchgeführt werden können. Der Inhalt: Einführung Anknüpfungspunkte: Due Diligence, Supply Chain Compliance, Nachhaltigkeitsberichterstattung, Korruptionsvermeidung Betroffene Kreise: Unternehmen, Tochtergesellschaften, Zulieferer, Dritte Organisation von On-Site Audits Zusammenfassung und Ausblick Die Zielgruppen (...) CEOs, CFOs, Rechtsabteilungsleiter, Compliance-Beauftragte, Beschaffungsmitarbeiter, Rechtsanwälte Die Autoren: RA Dr. Constantin Frank-Fahle, LL.M., Gründungspartner (emltc), spezialisiert auf rechtliche und steuerliche Strukturierung von Auslandsinvestitionen. RA Roland Falder, Counsel (emltc), spezialisiert auf Arbeitsrecht und Compliance Untersuchungen. RA'in Dr. Anna-Luisa Lemmerz, Counsel (emltc), spezialisiert auf Handels- und Gesellschaftsrecht sowie Compliance. (shrink)

REGULATION (EU) 2023/1115 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL.

Starting point for the European legislature’s considerations in the context of the EUDR was the finding that 420 million hectares of forest were lost worldwide between 1990 and 2020, an area larger than the European Union (EU).

The talk of post-truth dominates the current discussion concerning the alleged objectivity of news-coverage via audio-visual mass media. An examination of the problems raised by post-truth, however, is nothing new but rather has been discussed in many ways by traditional and contemporary documentary film-theories. This article makes a case for revitalizing the term of post-truth with the help of those theories (as well as cinematic productions) by Vertov, Grierson, Balàzs, Buñuel and Niney.

Die neuen ESG-Regelwerke differieren in ihrem persönlichen Anwendungsbereich. Unternehmen müssen daher genauestens prüfen, ob ein ESG-Gesetz auf sie anwendbar ist oder nicht und ob auch Tochtergesellschaften und Zweigniederlassungen von den Rechtspflichten erfasst werden. Zu erwägen ist auch, ob zur Erfüllung von Rechtspflichten zwingend auf Dritte zurückzugreifen ist.

Die Durchsetzung der Verordnung in der Praxis wird entscheidend davon abhängen, wie die zuständigen Behörden Kontrollen durchführen (können) und welche Sanktionen tatsächlich verhängt werden. Die Erfahrungen mit dem deutschen Lieferkettensorgfaltspflichtengesetz (LkSG) haben gezeigt, dass eine zuständige Behörde mit beschränkter Ausstattung und keinerlei Nachforschungsmöglichkeiten auch in Drittstaaten nicht zielführend ist.

Using interviews and group discussions, researchers and students from the Free University of Berlin and psychological practitioners work together in a project called 'The Analysis of Psychological Practice', theoretically based on 'Critical Psychology'. The aim is to find out whether and how practitioners deal with the contradictions between experimental-statistical orientation of traditional academic psychology and the single-case-orientation of psychological practice. Can practitioners relate to 'scientific' psychology at all? How do they deal with the contradiction that psychological practitioners are expected to (...) cure psychological problems without having the possibility to change objective conditions with reference to which alone psychological problems are understandable? How are 'official' academic or clinical theories and individual or team-related experiences combined? What can we learn from the explication and development of a 'social-subjective knowledge of the context and contradictions' of professional practitioners of psychology? We discuss theoretical foundations and problems in the empirical development of the project, and resent - from our workshop - three examples or dimensions of our work: life problems, problems of and alternatives to traditional diagnostics, and common sense normative ideas in the guise of psychological theories. (shrink)

Enforcement of the Regulation in practice will largely depend on how the competent authorities will (be able to) carry out controls and what sanctions will actually be imposed by the competent authorities in cases of infringements. Experience with the German Act on Corporate Due Diligence Obligations in Supply Chains (LkSG) has shown that the establishment of a competent authority with limited resources and no means of investigation, even in third countries, is not effective.

Die Organisation von On-Site Audits in Emerging Markets und Entwicklungsländern erfordert ein Bewusstsein für die besonderen lokalen Umstände und Herausforderungen. Die im jeweiligen Land vorzufindenden rechtlichen und tatsächlichen Rahmenbedingungen können deutlich von den Rahmenbedingungen abweichen, die für in Deutschland und der EU ansässige Unternehmen gemeinhin gelten. Dies ist für eine erfolgreiche Durchführung von Compliance-Untersuchungen im Ausland stets im Blick zu behalten. Schon im Planungsstadium sollte den lokalen Besonderheiten daher ausreichend Rechnung getragen werden.

Die Globalisierung der Wirtschaftsbeziehungen ist seit langer Zeit eine der wesentlichen Triebfedern der nationalen und internationalen Entwicklung. Von dieser Zusammenarbeit profitierten grundsätzlich sowohl die großen Wirtschaftsnationen, die neue Absatzgebiete und Rohstoffquellen erschließen konnten, als auch Schwellen- und Entwicklungsländer, deren Wirtschaft durch die Gewährleistung günstiger Produktionsbedingungen vielfach erheblich ausgebaut werden konnte. Dies trug zu einer Steigerung des lokalen Lebensstandards bei.

Die praktische Umsetzung der Verordnung ist noch in vielen Punkten unklar. Insbesondere die Frage, welche Nachweise bei der Einfuhr anerkannt werden, ist offen. Die derzeitige personelle und finanzielle Ausstattung der für Kontrollen und Prüfungen zuständigen Behörden ist unzureichend. Es ist damit zu rechnen, dass viele Probleme erst sukzessive gelöst werden, hierzu werden der Öffentlichkeit auch weitere Hinweise und Handreichungen zur Verfügung gestellt werden.

The EUDR covers seven commodities and a conclusive catalogue of products derived from these commodities.

Die EUDR erfasst sieben Rohstoffe und einen abschließenden Katalog von Erzeugnissen, die aus diesen Rohstoffen hergestellt werden.

Surprisingly, the EUDR has so far remained widely unnoticed by the public, although the Regulation could have much more drastic consequences than the much-discussed European Corporate Sustainability Due Diligence Directive (CSDDD) and its German counterpart (Act on Corporate Due Diligence Obligations in Supply Chains, LkSG).

Für Unternehmen, die Niederlassungen in Emerging Markets und Entwicklungsländern unterhalten, innerhalb ihrer Wertschöpfungskette Produkte aus solchen Ländern importieren oder dort vertreiben, war Compliance schon immer ein wichtiges Thema. Besonders in den letzten Jahren zeigt sich aber eine drastische Zunahme der Bedeutung von ESG-Themen nicht nur aufseiten des Gesetzgebers, sondern auch bei Verbrauchern und dem Kapitalmarkt.

Die europäische Entwaldungsverordnung ist erstaunlicherweise bisher unter dem Radar der öffentlichen Aufmerksamkeit geblieben, obgleich damit viel einschneidendere Konsequenzen verbunden sein können als mit der vieldiskutierten europäischen Lieferkettenrichtlinie (CSDDD) und dem deutschen Lieferkettensorgfaltspflichtengesetz (LkSG).

Neste artigo, buscamos demonstrar a presença da memória e da identidade como temas recorrentes na obra da poeta Cora Coralina. Por meio da memória, a escritora recorda fatos de sua infância e juventude, que servem de mote para sua escrita e reflexão sobre o mundo em que vive. A identidade está presente em sua literatura pela profunda ligação da autora com sua cidade natal, sua gente e seus ofícios de doceira e poeta. A metodologia utilizada é a biobibliográfica; embasam este (...) artigo textos de autoria da própria Cora Coralina, bem como estudos teóricos e críticos de Hall (2006), Denófrio (2017), Oliveira (2006), Khalil e Fernandes (2009), dentre outros. (shrink)

Moral philosophy has long been dominated by the aim of understanding morality and the virtues in terms of principles. However, the underlying assumption that this is the best approach has received almost no defence, and has been attacked by particularists, who argue that the traditional link between morality and principles is little more than an unwarranted prejudice. In Principled Ethics, Michael Ridge and Sean McKeever meet the particularist challenge head-on, and defend a distinctive view they call "generalism as a (...) regulative ideal.". (shrink)

Emmanuel Levinas has been Professor of Philosophy at the Sorbonne and the director of the Ecole Normale Israelite Orientale. Through such works as "Totality and Infinity" and "Otherwise than Being", he has exerted a profound influence on twentieth-century continental philosophy, providing inspiration for Derrida, Lyotard, Blanchot and Irigaray. "The Levinas Reader" collects, often for the first time in English, essays by Levinas encompassing every aspect of his thought: the early phenomenological studies written under the guidance and inspiration of Husserl and (...) Heidegger; the fully developed ethical critique of such totalizing philosophies; the pioneering texts on the moral dimension to aesthetics; the rich and subtle readings of the Talmud which are an exemplary model of an ethical, transcendental philosophy at work; the admirable meditations on current political issues. Sean Hand's introduction gives a complete overview of Levinas's work and situates each chapter within his general contribution to phenomenology, aesthetics, religion, politics and, above all, ethics. Each essay has been prefaced with a brief introduction presenting the basic issues and the necessary background, and suggesting ways to study the text further. (shrink)

New perspectives on the role of collective responsibility in modern politics States are commonly blamed for wars, called on to apologize, held liable for debts and reparations, bound by treaties, and punished with sanctions. But what does it mean to hold a state responsible as opposed to a government, a nation, or an individual leader? Under what circumstances should we assign responsibility to states rather than individuals? Leviathan on a Leash demystifies the phenomenon of state responsibility and explains why it (...) is a challenging yet indispensable part of modern politics. Taking Thomas Hobbes' theory of the state as his starting point, Sean Fleming presents a theory of state responsibility that sheds new light on sovereign debt, historical reparations, treaty obligations, and economic sanctions. Along the way, he overturns longstanding interpretations of Hobbes' political thought, explores how new technologies will alter the practice of state responsibility as we know it, and develops new accounts of political authority, representation, and legitimacy. He argues that Hobbes' idea of the state offers a far richer and more realistic conception of state responsibility than the theories prevalent today, and demonstrates that Hobbes' Leviathan is much more than an anthropomorphic "artificial man." Leviathan on a Leash is essential reading for political theorists, scholars of international relations, international lawyers, and philosophers. This groundbreaking book recovers a forgotten understanding of state personality in Hobbes' thought and shows how to apply it to the world of imperfect states in which we live. (shrink)

Why is the human mind able to perceive and understand the truth about reality; that is, why does it seem to be the mind's specific function to know the world? Sean Kelsey argues that both the question itself and the way Aristotle answers it are key to understanding his work De Anima, a systematic philosophical account of the soul and its powers. In this original reading of a familiar but highly compressed text, Kelsey shows how this question underpins Aristotle's (...) inquiry into the nature of soul, sensibility, and intelligence. He argues that, for Aristotle, the reason why it is in human nature to know beings is that 'the soul in a way is all beings'. This new perspective on the De Anima throws fresh and interesting light on familiar Aristotelian doctrines: for example, that sensibility is a kind of ratio, or that the intellect is simple, separate, and unmixed. (shrink)

Quine's set theory, New Foundations, has often been treated as an anomaly in the history and philosophy of set theory. In this book, Sean Morris shows that it is in fact well-motivated, emerging in a natural way from the early development of set theory. Morris introduces and explores the notion of set theory as explication: the view that there is no single correct axiomatization of set theory, but rather that the various axiomatizations all serve to explicate the notion of (...) set and are judged largely according to pragmatic criteria. Morris also brings out the important interplay between New Foundations, Quine's philosophy of set theory, and his philosophy more generally. We see that his early technical work in logic foreshadows his later famed naturalism, with his philosophy of set theory playing a crucial role in his primary philosophical project of clarifying our conceptual scheme and specifically its logical and mathematical components. (shrink)

The passage above comes from the opening pages of Merleau-Ponty’s essay on Edmund Husserl. It proposes a risky interpretive principle. The main feature of this principle is that the seminal aspects of a thinker’s work are so close to him that he is incapable of articulating them himself. Nevertheless, these aspects pervade the work, give it its style, its sense and its direction, and therefore belong to it essentially. As Martin Heidegger writes, in a passage quoted by Merleau-Ponty: " The (...) greater the work of a thinker – which in no way coincides with the breadth and number of writings – the richer is what is un-thought in this work, which means, that which emerges in and through this work as having not yet been thought. 2 " The goal of Merleau-Ponty’s essay, he says, is “to evoke this un-thought-of element in Husserl’s thought”. 3. (shrink)

I begin by examining a recent debate between John McDowell and Christopher Peacocke over whether the content of perceptual experience is non-conceptual. Although I am sympathetic to Peacocke’s claim that perceptual content is non-conceptual, I suggest a number of ways in which his arguments fail to make that case. This failure stems from an over-emphasis on the "fine-grainedness" of perceptual content - a feature that is relatively unimportant to its non-conceptual structure. I go on to describe two other features of (...) perceptual experience that are more likely to be relevant to the claim that perceptual content is non-conceptual. These features are 1) the dependence of a perceived object on the perceptual context in which it is perceived and 2) the dependence of a perceived property on the object it is perceived to be a property of. (shrink)

A number of authors have argued recently that the content of perceptual experience can, and even must, be characterized in conceptual terms. Their claim, more precisely, is that every perceptual experience is such that, of necessity, its content is constituted entirely by concepts possessed by the subject having the experience. This is a surprising result. For it seems reasonable to think that a subject’s experiences could be richer and more fine-grained than his conceptual repertoire; that a subject might be able, (...) for example, to discriminate in experience more shades of colors than he has color concepts. The key move in their argument, therefore, is to articulate the conceptual content of experience using demonstrative, instead of general, concepts. For instance, these authors argue that the content of my perceptual experience of a particular shade of green is properly characterized in terms of the concept expressed by the linguistic utterance “that shade”. Even if I don’t possess a general concept for the shade I’m seeing—a concept of the kind typically expressed using color names like ‘chartreuse’ or ‘lime’—nevertheless, these authors argue, the content of the experience can still be characterized conceptually using a demonstrative concept that I do possess. (shrink)

The concept of alienation: Hegelian themes in modern social thought -- Creative activity and alienation in Hegel and Marx -- The concept of labour -- The individual and society -- Freedom and the "realm of necessity" -- Alienation as a critical concept -- Private property and communism -- The division of labour and its overcoming -- Marx's concept of communism.

Most large companies and many smaller ones have adopted ethics codes, but the evidence is mixed as to whether they have a positive impact on the behavior of employees. We suggest that one way that ethics codes could contribute to ethical behavior is by influencing the perceptions that employees have about the ethical values of organizations. We examine whether a group of sales professionals in organizations with ethics codes perceive that their organizational context is more supportive of ethical behavior than (...) sales professionals in companies without codes. After accounting for the effect of several covariates, our results indicated that sales professionals employed in organizations with codes of ethics perceived their work environments to have more positive ethical values than did other sales professionals. (shrink)

There you are at the opera house. The soprano has just hit her high note – a glassshattering high C that fills the hall – and she holds it. She holds it. She holds it. She holds it. She holds it. She holds the note for such a long time that after a while a funny thing happens: you no longer seem only to hear it, the note as it is currently sounding, that glass-shattering high C that is loud and (...) high and pure. In addition, you also seem to hear something more. It is difficult to express precisely what this extra feature is. One is tempted to say, however, that the note now sounds like it has been going on for a very long time. Perhaps it even sounds like a note that has been going on for too long. In any event, what you hear no longer seems to be limited to the pitch, timbre, loudness, and other strictly audible qualities of the note. You seem in addition to experience, even to hear, something about its temporal extent. (shrink)