Internal Point Of View Research Articles

Adoption of Integrated Reporting: Reasons and Benefits—A Case Study Analysis

Integrated reporting is the new corporate reporting tool that includes financial and non-financial information in a single document. Although some studies describe the potential benefits of integrated reporting, this practice is still not widespread. One of the reasons for the limited diffusion is linked to the absence of empirical evidence that demonstrates the actual concreteness of these benefits for organizations that decide to adopt integrated reporting. This study analyses the process of adopting integrated reporting and the benefits associated with it through a case study. In particular, the case of Generali Group is analysed in the aim of highlighting the adoption path and the effects deriving from the implementation of integrated reporting in a context like the Italian one, still not very attentive to these issues. The findings show how the implementation of integrated reporting has been the result of a clear desire of top management and that the adoption of this practice has had a decidedly positive impact both from an internal and external point of view.

The Practical and Experiential Reality of Racism: Carter’s and Corlett’s Realism About Race and Racism

This paper examines the practical reality and experience of racism from the “internal point of view” of blacks who suffer racism and white racists. It uses this point of view to critically examine Carter’s and Corlett’s views regarding realism about race and racism. They suggest that theories must inquire about race and racism as categories for understanding the way-things-really-are. I argue that a plausible idea of racism, as a thick concept, must not be subservient to public policy. Rather, public policy must reflect experiential reality of racism. I argue that the views of Corlett and Carter, which tie racism to human agency, have heuristic value. However, they are too narrow; they have problematic implications, and do not sufficiently capture many putative cases and common usage of race and experience of racism.

El método y el objeto de la teoría jurídica

El propósito principal de este trabajo es presentar un argumento crítico aplicable a aquellas posiciones interpretativistas según las cuales, en la medida en que el objetivo de la teoría jurídica es identificar y explicar conceptos institucionales, es imprescindible asumir la necesidad de un punto de vista interno. Una parte substancial del artículo está dedicada, por una parte, a mostrar la ambigüedad de esta tesis y, por otra, a justificar la distinción entre dos sentidos, uno epistemológico y otro pragmático, en los que las expresiones “punto de vista interno” y “punto de vista externo” pueden ser entendidas. Detectar esta ambigüedad, en primer lugar, permite mostrar diferentes formas de entender los conceptos institucionales. En segundo lugar, hace posible captar un peculiar tipo de indeterminación que afecta a todo discurso referido a las instituciones sociales en general y a las instituciones jurídicas en particular.La tesis central sostenida en este trabajo es que, para identificar y explicar un concepto institucional, la teoría jurídica debe necesariamente adoptar un punto de vista interno en sentido epistemológico, pero no en sentido pragmático. En la parte final del ensayo se sugiere que es posible generalizar la crítica formulada a las posiciones interpretativistas que sostienen indistintamente la necesidad de un punto de vista interno y aplicarla también a aquellas posiciones según las cuales, para identificar y explicar un concepto institucional, debemos necesariamente adoptar un punto de vista externo. La conclusión es que no existe un único método de estudio en la teoría jurídica y, sobre todo, que dicho método depende del modo en el que se configure el objeto de estudio. En este caso, los conceptos institucionales o el contenido de las instituciones jurídicas.

What are characters made of? Textual, philosophical and “world” approaches to character ontology

This article investigates three conceptions of fictional characters. The first, promoted by “textualist” critics such as Roland Barthes, regards characters as collections of semes, and insists on their subordination to the demands of narrative discourse. The second, characteristic of analytic philosophy and represented in this article by the work of Amie Thomasson, asks how statements referring to characters can receive a truth value, and ascribes to characters the status of “abstract artifacts.” Whereas these two approaches describe characters from an external point of view, namely the point of view of the real world, the “world” approach, inspired by Possible Worlds theory, theorizes characters from an internal point of view, the point of view of the storyworld. It is argued that once one adopts an internal point of view, characters are not imagined as incomplete creatures made of language, but as possible persons sharing the ontological completeness of the inhabitants of the real world: within the world of Macbeth, Macbeth is not a character but a normal human being. But not all referents of proper names in fiction present this status: it is argued that “characterhood” is a scalar concept, ranging from possible persons to referents of proper names who lack individuating and mental human substance.

Investigating the Food and Drug Administration (FDA) Biotherapeutics Review and Approval Process: A Scoping Review

BackgroundBiopharmaceutical products have become an important sector of the pharmaceutical industry in the United States (U.S.). This fast-growing sector is in a critical position in which therapeu...

음운론적 변이와 변화에 대한 종합적 검토

This paper attempted a comprehensive review on the phonological variation and change. It mentioned the theoretical background of the study on the linguistic variation and change, and it also examined the notion and the types of the phonological variation. In accordance with this, it discussed the correlation between phonological variation and change. It focused on the way to understand and formalize the phonological variation and change from the language internal point of view. Lastly, it reviewed the previous studies on the phonological variation and change in Korea, and it also mentioned the recent trend of research and the future prospects.

법의 ‘내적 도덕성’과 법률가의 ‘내적 관점’

법의 ‘내적 도덕성’과 법률가의 ‘내적 관점’

The Multilayered Structure of ‘the Internal Point of View’

The Multilayered Structure of ‘the Internal Point of View’

The Grounds of Tort, Part I: Private Wrongs and Practical Reasoning

Tort theory is widely thought to split cleanly into two seams. Some trace tort's foundations to a deontic form of morality; others to an instrumental, policy-oriented system of loss allocation. Civil Recourse Theory (CRT) resists this binary. It argues that torts comprise a basic legal category, and that this category constitutes an autonomous domain of normativity. But while the theory rightly rejects the binary between corrective justice theory on the one hand and the law-and-economics framework on the other, its insistence on tort law's deontic character is more difficult to sustain, and ultimately cannot be vindicated by doctrinal, historical, or institutional arguments considered apart from their philosophical foundations. Using the familiar question whether tort directives are guidance rules or liability rules as a kind of lens, or prism, this paper shows how requirements of practical reasoning undermine CRT's account of private wrongs. If tort's directives are reasons for action, placing them within the normative domain is not something we can do for free: if we are going to claim that they exert robust normative force, we must account for the grounds of this force and why we need to posit it in the face of simpler, less extravagant explanations of a relatively straightforward system of dispute resolution. CRT tries to satisfy its explanatory burden by co-opting Hart's internal point of view, but this leveraging strategy cannot succeed. The internal point of view interprets legal directives as guides to action, but in tort law, as in private law more generally, legal directives merely demand conformity, not compliance. With the connection between its interpretation of tort directives and the internal point of view thus severed, CRT faces a dilemma: it is either critically incomplete in its account of the grounds of private wrongs, or it is insufficiently responsive to the realities of legal practice. In closing, I suggest that the theory's proponents do better by resisting the temptations of middle-of-the-road metaphysics and instead recognize either the moral or the positivist roots of private wrongs.

Self-efficacy about information retrieval on the web across all domains: a short measure in French and English

ABSTRACTConsidering developments on the measurement of Internet Self-Efficacy literature, a short scale was developed with a focus on web searching across all domains. The Information Retrieval On the Web Self-Efficacy scale (IROWSE) was spread from the General Self-Efficacy Scale [Schwarzer, R. 1994. “Optimism, Vulnerability, and Self-Beliefs as Health Related Cognitions: A Systematic Overview.” Psychology and Health: An International 9: 161–180] and measures the value attributed by an individual to her/his own capacity to organise and execute information searches on the web. In study 1 (N = 228), we aimed to ensure reliability, explore factorial structure, and check for criterion-related validity of a French form. In study 2 (N = 534), we aimed to validate an English version among US and international (non-US) sample. From an internal validity point of view, both IROWSE versions turned out satisfactory with a one-factor model of eight items. As expected, the scales were not confused with self-esteem as a trait (study 1), self-reported Internet search skills (study 2) or general attitudes towards the Internet, and stemmed from direct experience with the Internet (study 1 and 2). Overall, slight differences between samples would indicate the cultural sensitivity of IROWSE measure encouraging running studies with a comparative approach. Resorting to the IROWSE measure might enhance the understanding of Internet practices, information retrieval behaviours, and search performance since self-efficacy would thus be assessed at a more domain-specific level.

Semantic Modeling of Administrative Procedures from a Spanish Regional Public Administration

Over the past few years, Public Administrations have been providing systems for procedures and files electronic processing to ensure compliance with regulations and provide public services to citizens. Although each administration provides similar services to their citizens, these systems usually differ from the internal information management point of view since they usually come from different products and manufacturers. The common framework that regulations demand, and that Public Administrations must respect when processing electronic files, provides a unique opportunity for the development of intelligent agents in the field of administrative processes. However, for this development to be truly effective and applicable to the public sector, it is necessary to have a common representation model for these administrative processes. Although a lot of work has already been done in the development of public information reuse initiatives and common vocabularies standardization, this has not been carried out at the processes level. In this paper, we propose a semantic representation model of both processes models and processes for Public Administrations: the procedures and administrative files. The goal is to improve public administration open data initiatives and help to develop their sustainability policies, such as improving decision-making procedures and administrative management sustainability. As a case study, we modelled public administrative processes and files in collaboration with a Regional Public Administration in Spain, the Principality of Asturias, which enabled access to its information systems, helping the evaluation of our approach.

The Rule of Law and Legal-Process Reasons in Attorney Advising

This is an intervention in long-standing debates in the philosophy of law and the theory of professional ethics. In jurisprudential terms, it elaborates on H.L.A. Hart's concept of the internal point of view, which is the perspective of one who views the law as creating obligations, not merely affecting one's prudential calculations. In other words, Hart's idea is that the law must be capable of normativity. Hart limited this conceptual requirement to judges, who are obligated to take the internal point of view, leaving a deeply important open question concerning the attitude that citizens and their advisors must take with respect to the The argument in this Article is that it is a constitutive principle of the professional obligations of lawyers that they regard the law from the internal point of view. From this obligation flow further, more specific duties of good faith in interpretation of the The Article therefore connects scholarship on the nature of law with more practical questions concerning the duties of lawyers advising clients. It provides an analytically rigorous approach to evaluating the conduct of lawyers in high-profile scandals such the Panama Papers revelations, the so-called torture memos prepared by lawyers in the Bush Administration, and Acting Attorney General Rod Rosenstein's memo explaining the firing of FBI Director James Comey. The position defended here differs from both the Nineteenth Century wise counselor conception of lawyer professionalism and the standard conception of legal ethics as zealous advocacy within the bounds of the law. It is in some ways an elaboration on some of my previous scholarship on legal ethics and interpretation of law, but is grounded much more explicitly not only in Hart's notion of the internal point of view but - perhaps surprisingly - also in Lon Fuller's insight that law is a purposive activity characterized by giving reasons of a certain type in justification of one's actions.

Micro-calibration of space and motion by photoreceptors synchronized in parallel with cortical oscillations: A unified theory of visual perception

A fundamental function of the visual system is detecting motion, yet visual perception is poorly understood. Current research has determined that the retina and ganglion cells elicit responses for motion detection; however, the underlying mechanism for this is incompletely understood. Previously we proposed that retinogeniculo-cortical oscillations and photoreceptors work in parallel to process vision. Here we propose that motion could also be processed within the retina, and not in the brain as current theory suggests. In this paper, we discuss: 1) internal neural space formation; 2) primary, secondary, and tertiary roles of vision; 3) gamma as the secondary role; and 4) synchronization and coherence. Movement within the external field is instantly detected by primary processing within the space formed by the retina, providing a unified view of the world from an internal point of view. Our new theory begins to answer questions about: 1) perception of space, erect images, and motion, 2) purpose of lateral inhibition, 3) speed of visual perception, and 4) how peripheral color vision occurs without a large population of cones located peripherally in the retina. We explain that strong oscillatory activity influences on brain activity and is necessary for: 1) visual processing, and 2) formation of the internal visuospatial area necessary for visual consciousness, which could allow rods to receive precise visual and visuospatial information, while retinal waves could link the lateral geniculate body with the cortex to form a neural space formed by membrane potential-based oscillations and photoreceptors. We propose that vision is tripartite, with three components that allow a person to make sense of the world, terming them “primary, secondary, and tertiary roles” of vision. Finally, we propose that Gamma waves that are higher in strength and volume allow communication among the retina, thalamus, and various areas of the cortex, and synchronization brings cortical faculties to the retina, while the thalamus is the link that couples the retina to the rest of the brain through activity by gamma oscillations. This novel theory lays groundwork for further research by providing a theoretical understanding that expands upon the functions of the retina, photoreceptors, and retinal plexus to include parallel processing needed to form the internal visual space that we perceive as the external world.

Uma atualização da teoria política de Jean-Jacques Rousseau

As páginas seguintes têm em vista mudar o foco da discussão política em Rousseau colocando-o sob conceitos como piedade, autopreservação, intersubjetividade e reconhecimento ao invés de outros como liberdade, vontade geral, soberania, leis e razão. De um ponto de vista interno às obras, esta leitura deve servir para realocar este último grupo de conceitos numa perspectiva diferente; de um ponto de vista externo, o primeiro grupo de conceitos pode nos permitir inferir novas relações com as noções de negatividade, crítica e intersubjetividade. Este recorte visa mostrar como os paradoxos levantados por Rousseau ainda são centrais para as discussões sobre política e teoria em nossos dias.

Down The Methodological Rabbit Hole

This article surveys methodological matters that shape, drive, and plague analytic legal philosophy. Section 2 briefly explicates conceptual analysis, analytic definitions, and family resemblance concepts. It also argues that central cases are used in more than one way. Section 3 presents criticisms of those concepts and methods, and suggests that some of these difficulties are due to the lack of a shared paradigm regarding a counterexample’s impact. Section 4 explains “metatheoretical” desiderata. It contends that, to date, legal philosophical appeals to such norms have not been as helpful as some suggest. Section 5 returns to the issue of concept selection by addressing whether legal theorising is an invariably “normative” enterprise. It argues that certain “normativist” methodologies, such as Dworkin’s constructive interpretation and Finnis’ appeal to the central case of the internal point of view, are unnecessary.

The language of “Ribbonmen”: A CDA approach to identity construction in nineteenth-century Irish English threatening notices

AbstractThroughout the nineteenth century, the rural midlands of Ireland suffered from agrarian violence and intimidation through threatening notices. In the minds of the authorities, these outrages were committed by members of a secret society, called the “Ribbon Society”, which was deemed to be the embodiment of a nation-wide conspiracy of Irish Catholics to exterminate all Protestants in the country (Beames 1982). However, present-day historians are divided in their opinion on the existence of such a society, as for example, Garvin (1982: 154), who claims that “local agrarian groups simply accepted the label wished upon them by magistrates, police and other outsiders”. Thus, there is no consensus about the identity and existence of the “Ribbon Society” from an external point of view. This paper analyses how the identity of this socially marginalised group is constructed from an internal point of view through means of a CDA analysis of a collection of threatening notices written by those accused of membership of the Ribbon Society. I argue that the notices constitute a form of public discourse that is controlled by the labouring classes, and that through means of positive self and negative other representation the senders justify and legitimise their own actions and beliefs, while criminalising those of their intended targets, thus constructing an identity as defender of the labouring classes, and using the notices as a form of social protest.

Wewnętrzny punkt widzenia i znaczenie pojęcia wspólnoty komunikacyjnej w metodologii prawoznawstwa (wprowadzenie do problematyki)

Tekst zawiera kilka spostrzeżeń dotyczących metodologicznej problematyki prawoznawstwa. Autorzy wskazują w nim na istotną rolę tzw. wewnętrznego punktu widzenia w epistemologii prawa oraz analiz języka prawnego i prawniczego w postawie uczestnika wspólnoty komunikacyjnej.

The "third abstraction" of the Chinese artist LaoZhu: Neural and behavioral indicators of aesthetic appreciation.

The eminent Chinese artist LaoZhu has created a homogeneous set of abstract pictures that are referred to as the "third abstraction." By definition, these pictures are meant to be representations of the artist's personal involvement and as such to create an internal point of view in the observer on an implicit level of processing. Aiming at investigating whether the artist's choice of a specific color is experienced in a specific way in the recipient, we assessed both explicit and implicit (i.e. neurocognitive) correlates in naive viewers of LaoZhu's pieces. The behavioral results reveal a preference of the original red paintings over color-changed counterparts in green or black. Paradoxically and inconsistent with predictions, we found higher levels of neural activation in several brain regions (predominantly in the frontal and parietal cortices) for the color-changed compared to the original red conditions. These observations add empirically to the complementarity of early visual pathways and higher-order cognition as well as of explicit and implicit information processing during aesthetic appreciation. We discuss our findings in light of processing effort and top-down control of the color-changed paintings. With regard to the third abstraction as defined by LaoZhu, in particular to the distinction between an external and internal point of view when viewing abstract art, our results contribute to an understanding of "abstraction and empathy" as a fundamental part of aesthetic appreciations.

H.L.A. Hart's secondary rules: what do ‘officials’ really think?

AbstractThe impact of H.L.A. Hart'sThe Concept of Lawon modern legal thinking is undisputed. But does it reflect the reality of the way British institutions work? InConcept,Hart argued, amongst other things, that one of two ‘minimum conditions necessary and sufficient for the existence of a legal system’ was that ‘its rules of recognition specifying the criteria of legal validity and its rules of change and adjudication must be effectively accepted as common public standards of official behaviour by its officials’. In this paper, we begin the process of testing that statement empirically. Specifically, we ask whether non-judicial UK officials have a uniform view of what the rules of recognition, change and adjudication are, and whether they uniformly take an internal point of view towards them (i.e. whether they accept the rules and do not merely obey them). By way of a pilot study, thirty non-judicial UK officials were interviewed. Those officials comprised currently serving and retired senior civil servants, senior military officials, chief constables and local authority chief executives. The findings of the pilot study are presented in this paper. They allow us to deduce that Hart's statement might well be an inaccurate and incomplete description of the modern British constitution, and to comment on the implications of that conclusion.

H.L.A. Hart's secondary rules: what do ‘officials’ really think?

The impact of H.L.A. Hart's The Concept of Law on modern legal thinking is undisputed. But does it reflect the reality of the way British institutions work? In Concept, Hart argued, amongst other things, that one of two ‘minimum conditions necessary and sufficient for the existence of a legal system’ was that ‘its rules of recognition specifying the criteria of legal validity and its rules of change and adjudication must be effectively accepted as common public standards of official behaviour by its officials’. In this paper, we begin the process of testing that statement empirically. Specifically, we ask whether non-judicial UK officials have a uniform view of what the rules of recognition, change and adjudication are, and whether they uniformly take an internal point of view towards them (i.e. whether they accept the rules and do not merely obey them). By way of a pilot study, thirty non-judicial UK officials were interviewed. Those officials comprised currently serving and retired senior civil servants, senior military officials, chief constables and local authority chief executives. The findings of the pilot study are presented in this paper. They allow us to deduce that Hart's statement might well be an inaccurate and incomplete description of the modern British constitution, and to comment on the implications of that conclusion.