The monograph is devoted to the scientific substantiation of theoretical and methodological postulates of the integrated reporting formation and development of practical recommendations for definition and disclosure of the integrated reporting items. Preconditions of the integrated reporting genesis are defined, which include institutional theory development and institutional investors emergence, whose activities are based on the following principles: socially responsible investment; movement of Ukraine to the European Union; increasing the requirements for the disclosure of accounts by stock exchanges; international cooperation in (...) ecological safety issues; modern information and communication technologies development. An overview of the basic foundations of the integrated reporting compilation is presented, difficulties of its formation and popularization among Ukrainian companies are revealed. Perspective directions of activity on the integrated reporting implementation in Ukraine are determined. Recommended for managers, academics, graduate and undergraduate students of economic specialties. (shrink)

The monograph is devoted to the scientific substantiation of theoretical and methodological postulates of the integrated reporting formation and development of practical recommendations for definition and disclosure of the integrated reporting items. Preconditions of the integrated reporting genesis are defined, which include institutional theory development and institutional investors emergence, whose activities are based on the following principles: socially responsible investment; movement of Ukraine to the European Union; increasing the requirements for the disclosure of accounts by stock exchanges; international cooperation in (...) ecological safety issues; modern information and communication technologies development. An overview of the basic foundations of the integrated reporting compilation is presented, difficulties of its formation and popularization among Ukrainian companies are revealed. Perspective directions of activity on the integrated reporting implementation in Ukraine are determined. Recommended for managers, academics, graduate and undergraduate students of economic specialties. (shrink)

This squib begins with an argument emphasizing that the grammar of English makes a distinction between constituents that are focused and those that are merely new, hence not given. If the distinction is made via features, we need two features: one indicating focus and one indicating either given or new information. Which one of the two? Semantically, the choice doesn’t matter: whatever information is given is not new and the other way round. For the phonology, there is a difference, however. (...) If the prosody of all-new constituents is default prosody, but the prosody of given constituents is special, we would want to indicate givenness, rather than newness. (shrink)

This qualitative study explores the experiences and challenges SPED teachers face amidst the new normal of education. Employing Heidegerian Phenomenology and Interpretative Phenomenology analysis, findings suggest that the SPED teachers can’t enjoy their life outside work because of a lack of support from the government, physically and financially; thus, they experience burnout. Also, the salary they earn is not even enough to raise a family, and the fact that they almost shoulder the learning resources in the class makes it worse. (...) Moreover, the participants need practical training to adapt to the needs of their students amidst the challenges of the new learning modality. (shrink)

Delivery riders became frontline workers who assisted everyone in getting their daily supplies. They transported them to their destinations when the pandemic started, and everyone had to stay home to stop the COVID-19 virus from spreading. Thus, this study explores the experiences, challenges, and coping mechanisms of 15 Female Delivery Riders in Bulacan, Philippines. The study employed Heideggerian Phenomenology and Interpretative Phenomenological Analysis (IPA). Further, the following themes arise: (1) The Realist, (2) The Accommodated, (3) The Vulnerable, and (4) The (...) Determined. These themes highlighted the experiences and challenges faced by the participants. Moreover, it is highly suggested that female employees should be given preferential assistance given their physical capabilities and role in the family. Thus, local government units should provide an alternative source of income that will allow them to have quality time with their family, especially their children. (shrink)

This study aims to determine driving factors significantly influencing the purchase intention and to identify impediments creating the intention –behavior gap regarding organic food consumption in Vietnam. The chosen driving factors affecting the organic food purchase intention in this study are health benefits, environmental awareness, and social norms, whereas trust, price, and convenience as well as availability are investigated as deterrent factors of the link between intention and behavior. A structured online questionnaire with snow-balling sampling method was distributed to collect (...) a representative sample of 466 Vietnamese consumers nationwide. A five-point likert scale was used for the level of approval for 36 statements. Statistical tools of SPSS 22.0 including descriptive analysis, principal component analysis, and multiple regression analysis models were used for data analysis. The results showed that health benefits, environmental awareness, and social norms were facilitators of organic food purchase intention. Although high intention to purchase organic foods was identified in Vietnam, it was not translated into actual purchase behavior. The main barriers for the inconsistency were premium price and low availability of organic products or inconvenience to buy in the market. Lack of trust insignificantly impacted on organic food choices among Vietnamese consumers in this study. These empirical findings and suggestions are beneficial for all players across supply chains. (shrink)

This essay makes the case for, in the phrase of Angelika Kratzer, packing the fruits of the study of rational decision-making into our semantics for deontic modals—specifically, for parametrizing the truth-condition of a deontic modal to things like decision problems and decision theories. Then it knocks it down. While the fundamental relation of the semantic theory must relate deontic modals to things like decision problems and theories, this semantic relation cannot be intelligibly understood as representing the conditions under which (...) a deontic modal is true. Rather it represents the conditions under which it is accepted by a semantically competent agent. This in turn motivates a reorientation of the whole of semantic theorizing, away from the truth-conditional paradigm, toward a form of Expressivism. (shrink)

The deontic modal must has two surprising properties: an assertion of must p does not permit a denial of p, and must does not take past tense complements. I first consider an explanation of these phenomena that stays within Angelika Kratzer’s semantic framework for modals, and then offer some reasons for rejecting that explanation. I then propose an alternative account, according to which simple must sentences have the force of an imperative.

This paper shows how to formulate moral error theories given a contextualist semantics like the one that Angelika Kratzer pioneered, answering the concerns that Christine Tiefensee developed.

I present two Triviality results for Kratzer's standard “restrictor” analysis of indicative conditionals. I both refine and undermine the common claim that problems of Triviality do not arise for Kratzer conditionals since they are not strictly conditionals at all.

We argue for three main claims. First, the sentence ‘A and B ought to φ and ψ’ can express what we a call a joint-ought claim: the claim that the plurality A and B ought to φ and ψ respectively. Second, the truth-value of this joint-ought claim can differ from the truth-value of the pair of claims ‘A ought to φ’ and ‘B ought to ψ.’ This is because what A and B jointly ought to do can diverge from what (...) they individually ought to do: it may be true that A and B jointly ought to φ and ψ respectively, yet false that A ought to φ and false that B ought to ψ; and vice-versa. Third, either of two prominent semantic analyses of ‘ought’ – Mark Schroeder’s relational semantics, and Angelika Kratzer’s modal semantics – can model joint-ought claims and this difference in truth-value. (shrink)

The consequence argument is a powerful incompatibilist argument for the conclusion that, if determinism is true, what one does is what one must do. A major point of controversy between classical compatibilists and incompatibilists has been over the use of ‘can’ in the consequence argument. Classical compatibilists, holding that abilities to act are dispositions, have argued that ‘can’ should be analyzed as a conditional. But such an analysis of ‘can’ puts compatibilists in a position to grant the premises of the (...) argument while denying the conclusion. Incompatibilists remain unconvinced, and this corner of the debate over free will has reached a dialectical impasse. The present paper has two aims. First, to offer a new dialectical point of entry into this dispute on behalf of incompatibilists. By making use of Angelika Kratzer's influential semantic work on ‘can’ and ‘must’, I argue that incompatibilists are in a position to offer a plausible, positive treatment of ‘can’ that favors their view. Second, even if one does not think incompatibilism is thereby true (for as we shall see there are places to push back), the Kratzer semantics yields a number of important insights concerning the consequence argument that should be of broad interest. (shrink)

Recent years have witnessed a proliferation of attempts to apply the mathematical theory of probability to the semantics of natural language probability talk. These sorts of “probabilistic” semantics are often motivated by their ability to explain intuitions about inferences involving “likely” and “probably”—intuitions that Angelika Kratzer’s canonical semantics fails to accommodate through a semantics based solely on an ordering of worlds and a qualitative ranking of propositions. However, recent work by Wesley Holliday and Thomas Icard has been widely thought (...) to undercut this motivation: they present a world-ordering semantics that yields essentially the same logic as probabilistic semantics. In this paper, I argue that the challenge remains: defenders of world-ordering semantics have yet to offer a plausible semantics that captures the logic of comparative likelihood. Holliday & Icard’s semantics yields an adequate logic only if models are restricted to Noetherian pre-orders. But I argue that the Noetherian restriction faces problems in cases involving infinitely large domains of epistemic possibilities. As a result, probabilistic semantics remains the better explanation of the data. (shrink)

Das Problem, wie der Völkermord an den Juden in der Nazizeit in der SBZ/ DDR behandelt wurde, war Gegenstand zahlreicher wissenschaftlicher Abhandlungen von Philologen und Historiken. In den Jahren 1990-2000 wurden die Arbeiten von u.a. Mario Kessler, Michael Wolffsohn, Angelika Timm, Thomas Jung und Ulrike Offenberg veröffentlicht. Die dort formulierten Thesen bilden die Grundlage für diesen Artikel. Er schildert die Lage der jüdischen DDR-Bewohner, die sich nach Kriegsende für das Leben in Deutschland entschieden haben. Es wurde versucht, die Kluft (...) zu veranschaulichen, die zwischen der von der Regierung betriebenen Propaganda und dem ostdeutschen Alltag bestand. Die im Artikel dargestellten politischen und ideologischen Grundlagen des ostdeutschen Staates, wie auch die Realität, in welcher die jüdischen DDR-Bürger gelebt haben, bilden wichtige Kontexte für das Schaffen von Jurek Becker. Die angedeuteten Probleme, die die jüdische Bevölkerung zu bewältigen hatte, wie etwa die Unmöglichkeit der Identitätsfindung in der scheinbar homogenen, in Wirklichkeit jedoch deutlich geteilten ostdeutschen Gesellschaft, kommen hier zur Sprache. Da Becker selbst von diesem Problem betroffen war, inspirierte ihn dies bei der Arbeit an seinen Romanen, Erzählungen und anderen literarischen Texten, die oft autobiographische Züge aufweisen. Dies wurde am Beispiel von Bronsteins Kinder dargestellt. Die existenziellen Probleme der jüdischen Bevölkerung wurden hier in Verbindung mit der Kritik der ostdeutschen Gesellschaft geschildert. (shrink)

We propose to analyze well-known cases of "imaginative resistance" from the philosophical literature (Gendler, Walton, Weatherson) as involving the inference that particular content should be attributed to either: (i) a character rather than the narrator or, (ii) an unreliable, irrational, opinionated, and/or morally deviant "first person" narrator who was originally perceived to be a typical impersonal, omniscient, "effaced" narrator. We model the latter type of attribution in terms of two independently motivated linguistic mechanisms: accommodation of a discourse referent (Lewis, Stalnaker, (...) Kamp) and 'cautious' updating as a model of non-cooperative information exchange (Eckardt). (shrink)

The standard view of clauses embedded under attitude verbs or modal predicates is that they act as terms standing for propositions, a view that faces a range of philosophical and linguistic difficulties. Recently an alternative has been explored according to which embedded clauses act semantically as predicates of content-bearing objects. This paper argues that this approach faces serious problems when it is based on possible worlds-semantics. It outlines a development of the approach in terms of truthmaker theory instead.