Using an international sample of firms from 32 countries, we study the relation between media independence and corporate tax aggressiveness. We measure media independence by the extent of private ownership and competition in the media industry. Using an indicator variable for tax aggressiveness when the firm’s corporate tax avoidance measure is within the top quartile of each country-industry combination, we find strong evidence that media independence is associated with a lower likelihood of tax aggressiveness, after controlling for other institutional determinants, (...) including home-country tax system characteristics. We also find that the effect of media independence is more pronounced when the legal environment is weaker, and when the information environment is less transparent. We contribute to the business ethics literature by documenting the role of independent media as an external monitoring mechanism in constraining corporate tax aggressiveness. (shrink)

The great academic disputation of Ho-rak had been made for about 200 years since it began in 1709. An argument that the human nature and the nature of things are same or different was one of the main subjects for the great academic disputation. Gan Lee (李柬, 1677-1727) and Wonjin Han (韓元震, 1682-1751) were leading discussants of the argument. After Lee and Han, Neo-Confucian scholars in Joseon dynasty attempted comprehensively to synthesize their two views. But such Scholars as Seong-ju (...) Lim (任聖周, 1711-1788) and Jeongjin Ki (奇正鎭, 1798-1879) criticized a reformulation of One Principle and Many Differentiations. Lim argued that there was not only One Principle but also one vital breath as well as Many Differentiations of vital breath as well as One Principle. His idea of One Principle is relevant for a similarity between the natures of humans and things, and his idea of Many Differentiations is relevant for a difference between the natures of humans and things. Lim grasped that all the natures of things had two aspects of similarity and difference. But Gi criticized that their discussants were too narrowly specific in arguing this issue. He argued that One principle and Many Differences entailed each other. Like Lim's idea, his idea confirmed the sides of both, too. The nature of original substance is equivalent to the nature of existence. It seems to me that such a fruitful result of Korean philosophy, which an argument between the natures of humans and things had been distinctly made, for the future, will be an area of being made a deeper exploration from various aspects. (shrink)

Commemorative artefacts purportedly speak – they communicate messages to their audience, even if no words are uttered. Sometimes, such artefacts purportedly communicate demeaning or pejorative messages about some members of society. The characteristics of such speech are, however, under-examined. I present an account of the paradigmatic characteristics of the speech of commemorative artefacts (or, “commemorative artefactual speech”), as a distinct form of political speech. According to my account, commemorative artefactual speech paradigmatically involves the use of an artefact by an authorised (...) member of a group to declare the importance of remembering a subject, in virtue of some feature of the subject. Then, I outline a variety of ways that commemorative artefactual speech can go awry. Such speech can be unauthorised, involve unfair exclusion or incorrect identification, be aesthetically inadequate, invoke clandestine explanations, and be directed at inappropriate subjects. I conclude with a discussion of the implications of my account for resisting problematic commemorative artefactual speech. (shrink)

Animalism is the view that we human individuals are animals. And standard animalists claim that if we are animals, we are animals essentially. This is because they believe that if we are animals, we are essentially members of the human kind (e.g., human animal, Homo sapiens), and as a result, we have the criterion of identity by virtue of that kind. The goal of this paper is to reject the claim that our being animals implies our essentially being animals. I (...) begin by reformulating the standard animalist’s argument for the claim that we are essentially biological entities of some sort. I then argue that the very same argumentative strategy can be applied against standard animalism. Specifically, the standard animalist’s reasoning for the claim that we are contingently psychological beings faces a dilemma that undermines the claim that we are animals essentially. In the remainder of the paper, I reply to various objections to my argument and consider a strategy that animalists can pursue in attempting to block the dilemma. (shrink)

This book lies at the intersection of philosophy of religion and philosophy of mind. It combines issues regarding divine action and mental causation. In particular, by using Jaegwon Kim's Causal Exclusion Argument as a foil, it explores possible ways of making sense of divine action in relation to some recent non-reductive physicalist strategies for vindicating mental causation. These insights are then applied to an argument for the existence of God based on the nature of phenomenal consciousness.

What should we do about “tainted” public commemorations? Recent events have highlighted the urgency of reaching a consensus on this question. However, existing discussions appear to be dominated by two naïve opposing views – to remove or preserve them. My aims in this essay are two-fold. First, I argue that the two views are not naïve, but undergirded by concerns with securing self-respect and with the character of our engagement with the past. Second, I offer a qualified defence of vandalising (...) tainted commemorations. The defence comprises two parts. I consider two prominent suggestions – to install counter-commemorations and to add contextualising plaques – and argue that they are typically beset with difficulties. I then argue that in some circumstances, constrained vandalism is a response to tainted commemorations which effectively adjudicates the demands of the two opposing views. (shrink)

According to two-dimensional semantics, primary intension and secondary intension can play the role of reflecting the cognitive aspect of an expression like Fregean sense does. The aim of this paper is to argue that this role is likely a myth. To argue for this, I attempt to show that cognitive aspects of fictional names cannot be explained within the framework of two-dimensional semantics. To be more specific, I consider four ontological theories about fictional characters that two-dimensional semanticists might be tempted (...) to choose. And then, I argue that none of them can be combined with two-dimensional semantics in a satisfactory way. (shrink)

According to Rettler, there are three types of control that we should consider in relation to the legitimacy of doxastic blame: Intention-based, reason-based, and influence-based control. Rettler argues that among these, influence-based control is the only type of control that is necessary and sufficient for fulfilling the control con-dition required for legitimate doxastic blame. The aim of this short discussion paper is to critically assess Rettler’s view of doxastic con-trol. By doing so, I attempt to defend the reason-responsiveness view from (...) Rettler’s criticism and cast doubt on whether influence-based control has a positive epistemic influence on beliefs. (shrink)

Translation of western philosophical concept into Chinese is often considered to be challenging. This is attributed to both linguistic and cultural differences. This article discusses these challenges under four categories, namely terminology, semantic understanding and context, philosophical disputes, and language reconstruction and combination. For each category, one or two examples are presented to illustrate the challenges. How each of these challenges is resolved is also discussed so as to provide the readers with some guidelines if they encounter similar challenges in (...) their work. (shrink)

This article offers a comparative study of three thinkers from almost as many intellectual and cultural traditions: Avicenna, Maimonides, and Gersonides, and discusses the extent of the knowledge of particulars which each one ascribed to God. Avicenna de-reified Aristotle’s abstract and isolated Prime Mover and argued that God can know particulars but limited these to universals. Maimonides disanalogized divine from human knowledge, arguing that the epistemic mode predicated of mankind cannot be equally predicated of God, and that God knows particulars (...) qua particulars even as his Knowing encompasses all of eternity in a single act of knowledge. Attempting an intermediate path between the former’s highly discursive reasoning and the latter’s more scriptural approach, Gersonides postulated that God can know particulars qua particulars—as is befitting a Perfect Being—but this He does ‘mediately’ as it were, via the emanative ordering comprising the separate intelligences and culminating in the Active Intellect. (shrink)

The conception of saviour siblings using preimplantation genetic diagnosis coupled with human leukocyte antigen typing or HLA typing alone is controversial and receives a wide divergence of legal responses among countries around the world. The resulting child conceived through this procedure is dubbed a ‘saviour sibling’ as the child can potentially act as a compatible donor for an elder ailing sibling who needs a haematopoietic stem cell transplantation. At present, the acceptability of this procedure in Malaysia is ambiguous as there (...) is no specific statute governing assisted reproductive technology, and the guideline issued by the Malaysian Medical Council does not expressly address this issue. The ethical arguments relating to the conception of saviour siblings in the current literature are mainly thought to reflect a liberal viewpoint which is predominantly Western in nature. This paper seeks to explore the perception of selected key stakeholders on the acceptability of and ethical concerns related to this procedure in the Malaysian context. The findings indicate that stakeholders generally support the conception of saviour siblings and some of their concerns echo the Western viewpoint. Interestingly, many were highly anxious about its economic implication, which is rarely discussed in the current literature on saviour siblings. (shrink)

This article explores the Korean application of “mind-transmission” (K. chŏnsim, C. chuanxin) episodes to the intra-Sŏn (C. Chan) polemics. Korean Sŏn masters, unlike Chinese counterparts, sought for the religious meaning of the existence of multiple transmission episodes that circulated in East Asia from the Sŏn polemical perspective. In particular, Kagun and Paekp’a used the term “samch’ŏ chŏnsim” to promote their own visions of Sŏn within the situation in which different visions of Sŏn competed for dominance.

German idealist philosopher J. G. Fichte (1762‐1814), as an heir to Kant, sought to uniformity of reason in his own philosophical system Wissenschaftslehre. However, the political implications of his philosophy have dual aspects. The first is his own political theory presented in accordance with his philosophical principles. The second is a set of political influences concerning his practical position together with his philosophy. By and large it has been the second aspect that Fichte’s nationalistic perspectives were interpreted upon. So the (...) political implications of his philosophy have been frequently reduced as a prophet of ethnic German nationalism and Nazism. But we need to distinguish his systematic theory from the influences resulted from his practical attitudes. Because he proposed an alternative idea of nationalism built on the basis of his philosophical principles. In reference to ‘nationality’, what Fichte has in mind was the activeness of man and the universality of the structure which operates while he or she is acting. For Fichte, activeness of consciousness and life are the one thing. With this presupposition, ‘nationality’ is conceptualized as the phase of commonness and reciprocity that comes into being among the self-forming conscious beings. Therefore his idea of ‘nationality’ couldn’t be grasped all in primordial dimension such as in ethnic nationalism. The original and fundamental base of nationality is man’s acting power working constantly toward perfection of man himself. (shrink)

This paper asks how the intensity of individual local eParticipation affects users’ perception of democratically valuable effects. Drawing on participatory and deliberative theory literature we extract four participatory effects- internal political efficacy, common good orientation, tolerance, and legitimacy. Furthermore, the paper examines which cognitive factors may moderate the relationship between intensity of participation and perception of participatory effects. Drawing on online survey data from 670 citizens engaged in public budgeting online consultations on the local level, the conducted path analysis shows (...) that intensity of participation seems to foster the perception of common good orientation and tolerance. The other perceptions of participatory effects were not influenced by participation intensity. Findings on moderating factors indicate that the beneficial effects of online participation were not distributed unequally among participants. In conclusion, the research presents evidence for an optimistic view on local eParticipation that is able to promote democratically valuable user experiences. (shrink)

This paper proposes that Levinas's philosophy of alterity and infinitude based upon the ethical relation between Self and Other - is both profound and limited in its ability to account for social practice. Instead of simply accepting the common criticism of Levinas, however, that he places an intolerable ethical burden of infinitude upon human relations, this paper aims to move beyond this impasse by placing Levinas's metaphysics within a frame that privileges the dynamic between the Self and the Other as (...) a socially oriented, participative practice of teaching and learning. It is suggested that Etienne Wenger's work on the emergence of identity as a constant negotiation between the Others and the Self provides a conceptual framework for how business ethics may be owned, negotiated and learned within organizational communities without sacrificing the horizon of infinitude bestowed upon us by Levinas's ethical philosophy. Finally, the practical implications of such a comparative approach for the teaching of alterity in business ethics are discussed. (shrink)

It has been suggested that states have no right to directly discriminate against would-be immigrants on grounds of race or sex. However, while the discourse on cases of wrongful discrimination has largely focused on discrimination on grounds of gender, race, and sexual orientation, states frequently engage in discrimination of a different kind when it comes to admissions and naturalisation policies. It is assumed that the anti-discrimination principle does not include cases of talent-based discrimination, and that these fall well within the (...) rights of states. I wish to suggest, to the contrary, that selecting immigrants on the basis of talent is a form of wrongful discrimination. First, with reference to Deborah Hellman’s expressive theory of discrimination, I explain what is wrongful about particular forms of state discrimination between would-be migrants. Next, I tackle the issue of immigrant selection on grounds of talent, which I refer to as ‘talent-based selection’. Unlike gender or race-based selection, it is generally not regarded as wrongful discrimination, for the reason that it does not express disrespect in the same way that sexist or racist selection criteria does. I argue that this assumption is mistaken, as talent-based discrimination does involve the expression of disrespect. In the present context, it has the expressive effect of reproducing demeaning stereotypes about low-skilled foreigners. Finally, I anticipate four objections to my conclusion. (shrink)

Malebranche’s so-called conservation is continuous creation (CCC) argument has been celebrated as a powerful and persuasive argument for Occasionalism—the claim that only God has and exercises causal powers. In this paper I want to examine the CCC argument for Occasionalism by comparing it to Jaegwon Kim’s so-called Supervenience argument against non-reductive physicalism. Because the arguments have deep similarities it is interesting and fruitful to consider them in tandem. First I argue that both the CCC argument and the Supervenience argument turn (...) on the same general principle, what Kim calls Edward’s Dictum. It is doubtful that Malebranche or Kim succeed in grounding Edward’s Dictum, though Malebranche, I think, has more resources at his disposal to make his case. Even if this worry is waived, however, I argue that the completion of Stage 1 of the Supervenience argument can be used to raise a further worry for the CCC argument that cannot easily be resolved. (shrink)

Using a nationwide survey of provincial institutional quality and a sample of private manufacturing small and medium scale enterprises, this paper contributes to the literature by considering for the first time the effects of corruption on the financial performance of Vietnamese private SMEs. Interestingly, contrary to previous findings, we find that corruption when measured by a dummy variable, does not affect firms’ financial performance after controlling for heterogeneity, simultaneity and dynamic endogeneity. However, the intensity of bribery and the majority of (...) the forms of corruption were found to have negative impacts on firms’ financial performance. Hence, a typical approach using only a dummy variable for bribery might not adequately evaluate the impact of bribe intensity or even ignores the negative impacts of some types of bribes on firms’ financial performance. The findings suggest that anti-corruption measures are vital for the development of the Vietnamese private SMEs. (shrink)

In “Punishing Intentions and Neurointerventions”, Birks and Buyx (2018) provide a novel argument on why the use of mandatory neurointerventions on convicted criminals is morally objectionable “in a...

Institutional discrimination matters. The purpose of this longitudinal community‐based participatory research study was to examine institutional procedural discrimination, institutional racism, and other institutional discrimination, and their relationships with participants' health during a maternal and child health program in a municipal initiative. Twenty participants from nine multilingual, multicultural community‐based organizations were included. Overall reported incidences of institutional procedural discrimination decreased from April 2019 (18.6%) to November 2019 (11.8%) although changes were not statistically significant and participants reporting incidences remained high (n = (...) 15 in April and n = 14 in November). Participants reported experiencing significantly less “[when] different cultural ways of doing things were shared, the project did not support my way” from April 2019 (23.5%, n = 4) to November 2019 (0%, n = 0), Wilcoxon signed‐rank test Z = −2.00, p < 0.05. Some participants reported experiencing institutional racism (29.4%, n = 5) and other institutional discrimination (5.9%, n = 1). Participants experiencing institutional racism, compared to those who did not, reported a higher impact of the Initiative's program on their quality of life (t = 3.62, p < 0.01). Participatory survey designs enable nurse researchers to identify hidden pathways of institutional procedural discrimination, describe the impacts experienced, and examine types of institutional discrimination in health systems. (shrink)

Many assume that the best, and perhaps only, way to address the so-called Problem of Evil is to claim that God does not do evil, but that God merely allows evil. This assumption depends on two claims: the doing-allowing distinction exists and the doing-allowing distinction is morally significant. In this paper I try to undermine both of these claims. Against I argue that some of the most influential analyses of the doing-allowing distinction face grave difficulties and that these difficulties are (...) only exacerbated when applied to God. Against I argue that broadly Kantian considerations give a better explanation of the moral differences in paradigm cases than the doing-allowing distinction and, when applied to God, effectively dissolve the moral significance of the doing-allowing distinction. The upshot of this is that those who claim God does evil are no worse off than those who claim God allows evil regarding the PoE. (shrink)

Ryan Darby, Judith Edersheim, and Bruce Price (DEP) argue that patients with Behavioral-Variant Frontotemporal Dementia have intact moral knowledge. In effect, they assume a motivational externalist understanding of moral knowledge. We question this by probing the cases they present as evidence for their position.

The result of 2007’s presidential election in South Korea symbolizes the decline of the Left and the growth of the new Right. They say it goes with the global retrogression of democracy, or the consolidation of the hegemony of the rightist versions of democracy. According to Choi Jang-jip, the general public in Korea has thought that the Roh Moo-hyun’s administration had betrayed them, handing power over to the market, and seeking to form a coalition government with theconservatives. Similarly, Professor Jang (...) Ha-jun asserts that the democratic governments of Kim Dae-jung and Roh Moo-hyun have mistaken economic democratization for neo-liberalistic structural adjustment. (shrink)