Volume 33, Issue 1, February 2023, Page 1-14.

This study examines the endogenous relation between corporate social responsibility and tax avoidance by focusing on a common strategy of corporate tax avoidance, i.e., establishing entities in offshore tax havens. Using hand-collected data on a sample of U.S. firms, we find that firms’ CSR ratings increase substantially in the two years after they first open tax haven affiliates. We provide evidence by using the controlled foreign corporations look-through rule enacted by Congress in 2006 that facilitates offshore profit shifting. We find (...) that firms that are affected by the CFC legislation increase their CSR practices in response. Overall, our results are consistent with the risk management theory, which argues that firms hedge against the potential negative consequences of aggressive tax avoidance practices through an increase in positive CSR activities. (shrink)

IntroductionEngaging undergraduates in the research process is one of the most rewarding aspects of being a professor because it more deeply connects us to our work and helps shape the professional futures of students by immersing them in the culture of research (including peer-to-peer mentoring and authoring publications; Russell, Hancock, & McCullough, 2007). But there is a real trick to working with undergraduates in a way that both shapes students’ futures and produces high-quality, publishable research because mentors must invest a (...) great deal of time developing undergraduates’ technical and writing abilities, and this effort is time not spent on the research itself. In this article, we describe a powerful, flexible approach that makes the production of publishable research possible. For context, we teach and conduct research at a small liberal arts college with a population of just over 2000 undergraduates. Research at primarily undergraduate institutions (PUIs) does not benefit a system of graduate students, post-docs, and paid research staff, so we have found it necessary to developed a structured, team-based approach to faculty-student research that provides excellent mentorship and produces publishable research (see Detweiler-Bedell & Detweiler-Bedell, 2013). Importantly, this team-based model can be put into practice with a broad array of students, including underrepresented and first-generation students. What we have learned in adopting this approach reflects... (shrink)

It is encouraging to note the renewed interest in the study of Hegel, not only in Europe, but also in the United States. For too long has Hegel been known only through his adversaries, so much so that a “Hegel Myth” has grown up with little regard for either historical accuracy or fair judgment. Recent indications are that this myth is being dissipated by the work of serious scholars, and a more authentic knowledge of Hegel’s position is becoming possible. No (...) one that I know of desires to reestablish the complete Hegelian system, but many scholars and philosophers hope to find new insight from the study of undistorted Hegelian thought. (shrink)

Politeia (Πολιτεία in Hellenic) as a fundamental concept of legal philosophy and political philosophy can be interpreted in various meanings such as state, constitution, republic, citizenship etc. Though the fact that this term has a broad scale of meaning might, prima facie, seem confusing, such nature of the concept can, in light of its hermeneutics, hold light to ancient conception of law, ethics and politics. To this end, this study aims a thorough analysis of the concept by handling every meaning (...) attached to the term Politeia in ancient texts that survive today, and suggesting possible hermeneutic connections between those meanings. It is expected that this method would not only clarify the entire possible meanings of the term Politeia, but would help understanding ancient legal and political conceptions of the ancient times. (shrink)

Soren Kierkegaard and William Faulkner are, to my mind, the most seminal religious thinker and the most brilliant novelist of our time. For a good many years I admired their works from a distance. Then in 1966 or so, my good friend and teacher William H. Poteat of Duke University suggested that I get to know them better by doing an essay on them. This book is the result, though I by no means want to hold Professor Poteat responsible for (...) anything but merit of this venture, if, indeed, it has any. (shrink)

Research on self-other framing suggests that self-judgements typically neglect information about others and instead use an ambiguous intrapersonal standard, making these judgements susceptible to the influence of mood as predicted by the affect infusion model (Forgas, 1995). Two experiments tested the hypothesis that mood-congruent judgements of personal success occur when these judgements are framed to maintain self-focus but are eliminated when participants first focus on other individuals. In Experiment 1, self-other framing moderated the influence of mood on perceived success for (...) an ambiguous object identification task. Happy participants reported greater perceived success, compared to sad participants, after judging their own success relative to others (self-focused frame) but not after directly judging the success of others (other-focused frame). Experiment 2 replicated these results with students' perceptions of their academic success. These findings suggest that the open, constructive processing accompanying most self-judgements is critical in producing mood-congruent perceptions of personal success. (shrink)

This case study presents an alternative educational methodology in a sustainability-based course for tourism management projects. The course is designed to overcome some of the difficulties of teaching responsible management in the classroom setting. By extending learning beyond the classroom and partnering with stakeholders, the course aims to integrate practical knowledge and skills development in students. The case details the learner-centred approach used in classroom teaching, faculty-led and student-led field studies. Adopting a systems approach, results are evaluated for the multiple (...) stakeholders of the course. This educational methodology will be helpful to curriculum developers and educators who wish to integrate collaborative learning experiences or place-based education into their courses or curriculum. Lessons learned during the planning and implementation of the course will lead further research in developing similar courses in responsible management. (shrink)

Background: Values are ideals and beliefs that individuals and groups uphold and lie at the core of the diverse world of human behaviour and are expressed in every human decision and action, both consciously and unconsciously. They represent basic beliefs of what is right, good or desirable and motivate both personal and professional behaviour. In the context of nursing profession, values are essential in order to maintain high standards of the nursing care. Objectives: This study was planned to examine changes (...) in nursing students’ personal and professional values between entering and graduating from an undergraduate nursing programme. Ethical considerations: Measures to protect participants included obtaining Deaconship of Nursing Faculty approval, obtaining signed informed consent and maintaining confidentiality. Methods: This study was designed as longitudinal quality. The research population included 143 students registered at a first grade of a nursing faculty for the 2009–2010 academic year. Data were collected with a Questionnaire Form, the Value Preferences Scale, the Professional Values Precedence Scale and the Nursing Professional Values Scale. Findings: According to the results, social values have statistical differences in 4-year nursing education. Nursing students in second class have higher score in terms of social values than those in third class. Also, majority of students ranked human dignity as first and justice as second and third from first to fourth classes, and they have very high scores on Nursing Professional Values Scale and its subscales and stated that all items of Nursing Professional Values Scale are very important. Conclusion: As a result, nursing education has vital role in acquiring and maintaining professional values. (shrink)

L’origine et les modalités de développement des premières sociétés agricoles du Nord-Est des Balkans entre la fin du VIIe et le VIe millénaires demeurent encore très controversées. Le site d’Uğurlu sur l’île de Gökçeada au Nord-Est de la mer Égée apporte un éclairage nouveau sur cette question. À ce jour, 24 lames et 4 autres éléments dans un silex jaune miel à points blancs d’origine vraisemblablement septentrionale ont été découverts dans cet établissement. L’analyse de ces objets et des lames en (...) particulier montre que par leur technique, leur morphologie, leurs modalités d’approvisionnement et leur retouche, elles sont totalement assimilables aux «lames de Karanovo » des sites contemporains de Thrace bulgare et des régions voisines. Toutefois, leur rareté, les autres composantes de l’industrie lithique et surtout l’appartenance d’Uğurlu à la sphère ouest-anatolienne indiquent que le site ne s’inscrit que de manière marginale dans la sphère techno-économique de Thrace bulgare et dépend surtout d’autres systèmes techno-économiques. (shrink)

Worries about leadership is a new construct tapping worries an individual may feel about possible negative consequences of accepting a leadership role. Three studies investigate how WAL is associated with men’s and women’s willingness for leadership and their perceived leadership potential rated by others. The first is a laboratory study on 328 participants, which shows that WAL is negatively associated with women’s willingness for leadership, while it is not related to that of men. The second study, which is a field (...) study with multilevel-nested data from 429 employees and 101 supervisors, reveals that male subordinates are more likely to receive a favorable judgment of leadership potential by their supervisors when their WAL increases, while female subordinates’ WAL is irrelevant to this judgment. The final study, which is an experimental study on 122 supervisors, shows that supervisors view hypothetical male leadership candidates with high WAL as having higher warmth and lower competence, which both mediate the effect of WAL on judgments of their leadership potential made by the supervisors. Even though supervisors also view female candidates with high WAL as warmer, this does not evoke higher perceptions of leadership potential. Implications for increasing gender parity in leadership are discussed. (shrink)

There is a growing trend in European countries for childbearing to occur later in women’s lives. The recent increase in the use of ART, together with the long-term trend towards later childbearing, raises questions as to the acceptable age of childbearing in contemporary society. ART legislation varies considerably across Europe and age limits for access to fertility treatment are rarely defined. The legislation takes into account the preferences of potential parents; children’s preferences, however, are not ascertained. The article discusses a (...) research method used in a survey of older children and young adults. The objective of the survey was to answer the following questions: What age would children prefer their parents to be if they could choose? What are their reasons? Respondents were asked the following question: “How old would you like your mother and father to be when you are 20 (version for respondents younger than 16) or 25 (version for those older than 16) if you could wave a magic wand?” Furthermore, their reasons for wishing a change were identified through an open question, “Why would you like to change the age of your parents?”. (shrink)

Most critics agree with varying emphasis that this is one of the most significant lines in the Watchman's speech, because of its emphasis on Clytaemnestra's unique masculinity. But the same interpreters widely disagree in deciding what exactly was her most masculine trait. In other words the meaning of the –βουλον part of the compound is in dispute. Here are some English renderings: ‘whose will is as a man's’ ; ‘manly’ ; ‘with man's resolve’ ; ‘into the council of men’ ; (...) ‘man-passionéd’ ; ‘man's mind’ and ‘man-like spirit’ ; ‘manly-counselling’ ; ‘shrewd-purposed as a man's’. Thus, as my italics show, we have will, resolve, passion, mind, spirit, counsel, and purpose, a pretty array of would-be synonyms, for the Greek βουλον, an area whose semantic termini are βουλεύομαɩ = I wish and βουλεύομαɩ = I deliberate, plan. The purpose of this article is to show that every ounce of interpretative weight must be put into insistence on the second meaning, and that unless this be done appreciation of two important motifs in the play will be impaired. The scholiast saw that βουλεύομαɩ was the operative element in ⋯νδρόβουλον, and wrote τò μείζονα ἣ κατ⋯ γυναȋκα βουλευόμενον ἣ κατ⋯ ⋯νδρòς βουλευομένης.1 His second alternative is otiose but scarcely culpable in the light of Aeschylus' amazing exploitation of verbal ambiguity throughout this play.2. (shrink)

This is a textbook on traditional deductive logic, designed for a one semester course. Topics such as definition and the informal fallacies take the scope of the book somewhat beyond the boundaries of formal logic. Although the subjects covered in this book are for the most part topics standard in Aristotelian textbooks, the detail of the analysis exceeds the standard treatment. The book is divided into five main parts. The first part deals with the basic concepts of logic, and the (...) second part specifically examines the basic concepts of Aristotelian logic. Part 1 introduces the reader to the notions of argument and of validity. A valid argument is an argument whose conclusion follows necessarily from its premises, whereas a deductive argument is an argument that claims to be valid. (shrink)

I. EXECUTIVE SUMMARY The MRCT Center Post-trial Responsibilities: Continued Access to an Investigational Medicine Framework outlines a case-based, principled, stakeholder approach to evaluate and guide ethical responsibilities to provide continued access to an investigational medicine at the conclusion of a patient’s participation in a clinical trial. The Post-trial Responsibilities (PTR) Framework includes this Guidance Document as well as the accompanying Toolkit. A 41-member international multi-stakeholder Workgroup convened by the Multi-Regional Clinical Trials Center of Brigham and Women’s Hospital and Harvard University (...) (MRCT Center) developed this Guidance and Toolkit. Project Motivation A number of international organizations have discussed the responsibilities stakeholders have to provide continued access to investigational medicines. The World Medical Association, for example, addressed post-trial access to medicines in Paragraph 34 of the Declaration of Helsinki (WMA, 2013): “In advance of a clinical trial, sponsors, researchers and host country governments should make provisions for post-trial access for all participants who still need an intervention identified as beneficial in the trial. This information must also be disclosed to participants during the informed consent process.” This paragraph and other international guidance documents converge on several consensus points: • Post-trial access (hereafter referred to as “continued access” in this Framework [for terminology clarification – see definitions]) is the responsibility of sponsors, researchers, and host country governments; • The plan for continued access should be determined before the trial begins, and before any individual gives their informed consent; • The protocol should delineate continued access plans; and • The plan should be transparent to potential participants and explained during the informed consent process. -/- However, there is no guidance on how to fulfill these responsibilities (i.e., linking specific responsibilities with specific stakeholders, conditions, and duration). To fill this gap, the MRCT Center convened a working group in September of 2014 to develop a framework to guide stakeholders with identified responsibilities. This resultant Framework sets forth applicable principles, approaches, recommendations and ethical rationales for PTR regarding continued access to investigational medicines for research participants. (shrink)

We report specific heat and μSR measurements on Th and/or B substituted UBe13. The specific heat data show that either Th or B substitution reduces the Kondo temperature TK and increases the entropy at the superconducting transition by almost 20%, indicating an enhanced density of states. However, whereas μSR shows clear evidence for magnetic correlations for Th substitutions, no magnetism is observed for B substitutions. The enhanced specific heat jump in the B-substituted material is associated with a change in the (...) superconducting properties as TK is reduced. (shrink)

In the target article Nijhawan speculates that visual perceptual mechanisms compensate for neural delays so that moving objects may be perceived closer to their physical locations. However, the vast majority of published psychophysical data are inconsistent with this speculation.