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The purpose of this study is to explore, develop, and evaluate a new sustainable development goals (SDG) index that quantifies corporate social responsibility (CSR). By providing a granular perspective with clear justification for methods, this index is more applicable to academic research in comparison with the CSR indices published by private companies.

Focusing on the Fortune 500 companies in 2017, this study uses data from Bloomberg, ASSET4, and the Carbon Disclosure Project. A z-score was calculated for each variable, which was then aggregated according to the SDG indicator list to calculate each SDG score. Various robust analyses were conducted.

The SDG index shows that companies tend to score worse on environment-related goals compared with social goals. Furthermore, for each SDG, there are differences across industrial sectors, a finding that is enabled by the more granular approach of this index. Additionally, the leaders and laggards are identified for each of the SDGs.

This study identifies the methodological weaknesses of the existing CSR indices and introduces and evaluates an alternative index based on the SDGs. This alterative index provides methodological clarity and granularity of data, which were lacking in previously established indices.

This paper reports the findings of an exploratory, small sample, one institution study designed to assess the value of process‐oriented theory coursework in enhancing students’ conceptual complexity. The study is based on conceptual systems theory which acknowledges that there are considerable differences among individuals in their abilities to process information in their social environments. The authors conclude tentatively from the study that process‐oriented theory coursework does affect students' conceptual complexity. For example, those who formally studied organization theory generally make more differentiations among constructs than do other students; similarly, they scored higher on a general measure of integrative complexity.

This study examines the use of linear regressions that include interaction terms, finding frequent interpretation errors in published accounting research. We provide insights on how to estimate, interpret, and present interactive regression models, and explain seldom-used but easily-implemented methods to report conditional marginal effects. We also examine the use of interaction terms in tax and financial reporting trade-off studies, evaluating the conceptual fit between a regression model with interactions and alternative definitions of trade-off. Although we advocate the use of interactive models, noise levels common in accounting research greatly reduce the ability to detect interaction effects.

Effective discussion is inextricably linked to democracy. Social studies curriculum and instruction should engage students in practicing democratic skills and habits of mind. This case study provides a microanalysis of one U.S. History teacher’s commitment to fostering discussion in her classroom as a theorized pedagogical practice. A better understanding of what motivates teachers to engage students in classroom discussions paralleled with rich descriptions of how this teacher plans and implements discussion could encourage others to try this approach to teaching and learning.

Ever since Mead, sociology has maintained a deep divide between human and non human animals. In effect, Mead constructed humans as having capacities that he saw lacking in animals. Recent research on animals has challenged the traditional ideas of Mead and others by providing evidence of animal intelligence, adaptability, selfawareness, emotionality, communication and culture. This paper examines the human‐animal relationship as presented in Introductory Sociology Textbooks to see if this new research on animals has allowed us to move beyond Mead. We find outdated information and confused thinking on such topics as the relationship between language and culture, the development of the self in animals, and the role of instinct, socialization and culture in animal behavior. We conclude that, with few exceptions, the main function of the treatment of animals in these texts is to affirm the hard line that sociology has always drawn between humans and other species.

This study contributes to existing scholarship on democratic education by focusing explicitly on the affective dynamics of teaching with and for discussion. More specifically, the purpose of this research is to critically analyze the first author’s efforts to address the role of emotion in democratic dialogue within the context of classroom-based discussions and the work of preparing future social studies educators for their role as discussion facilitators. We found that despite the instructor’s stated goals and her efforts to teach about the constructive role of emotion in learning to communicate across difference, overall, students continued to judge dispassionate and disembodied speech acts as appropriate, while expressions of anger, frustration, or exaspe-ration were judged inappropriate. More specifically, if a female student spoke with anger or frustration during class discussions, her concerns, ideas, and questions tended to be ridiculed, ignored, or dismissed, while the same emotional rule did not apply to male students. If our intent is to facilitate communication across difference, we must actively attend to the ways in which social hierarchies inform discussion by carefully considering how emotional expression and experiences are positioned.

A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

Food safety in emerging and developing regions is receiving increased attention from economists, researchers and policymakers. The purpose of this paper is to provide a review of the literature on the economics of food safety in Asia and Sub-Saharan Africa (SSA). Of interest are studies exploring consumer demand and producer behavior regarding food safety. Particular attention is given to areas in need of additional research. The studies’ common implications for future research are discussed.

Two English language searches were conducted in the summer of 2013 to identify relevant studies on the economics of food safety, one each in Google Scholar and Web of Science. The authors carefully reviewed the abstracts of these studies for content, and select papers were identified that capture overarching themes found in the literature. Findings are presented by region.

Consumers in developing countries will become increasingly aware of food safety issues as urbanization proceeds and incomes continue to rise at robust rates. However, assuring food safety in modernizing food systems involves significant costs, and current incomes in developing SSA are far lower than in Asia. The authors find that overall consumer awareness of food safety problems in SSA is low relative to Asia. Moreover, knowledge of producer behavior and consumer demand for food safety in developing countries is very limited.

Limitations include a lack of information available on domestic food safety issues and overall knowledge of how food safety affects developing agrifood systems.

The findings from this review contribute to a better understanding of the economics of food safety in emerging and developing regions.

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.