This research investigates the impact of corporate tax strategies on consumers’ corporate social responsibility perceptions, willingness to pay, and attitude toward the firm in two laboratory experiments in the United States and Germany. Using the Becker–DeGroot–Marschak incentive-compatible mechanism, which avoids a social desirability bias found in prior research, our results indicate only a minor indirect effect of corporate tax strategies on WTP by way of the mediator CSR perceptions. However, we find a strong effect on attitude toward the firm again (...) mostly mediated by CSR perceptions. In contrast to German consumers, U.S. consumers’ CSR perceptions of tax avoidance are independent of whether a strategy is likely accepted by the tax authorities. Overall, we conclude that CSR perceptions are highly relevant when it comes to consumer responses to tax avoidance. (shrink)

In their recent paper ‘Why lockdown of the elderly is not ageist and why levelling down equality is wrong’ Savulescu and Cameron attempt to argue the case for subjecting the ‘elderly’ to limits not imposed on other generations. We argue that selective lockdown of the elderly is unnecessary and cruel, as well as discriminatory, and that this group may suffer more than others in similar circumstances. Further, it constitutes an unjustifiable deprivation of liberty.

INTRODUCTION Linguists who work within the tradition of transformational generative grammar tend to regard semantics as an intractable, perhaps ultimately ...

In this paper, we examine the logics of essence and accident and attempt to ascertain the extent to which those logics are genuinely formalizing the concepts in which we are interested. We suggest that they are not completely successful as they stand. We diagnose some of the problems and make a suggestion for improvement. We also discuss some issues concerning definability in the formal language.

Although the importance of literacy is widely acknowledged in society and remains at the top of the political agenda, writing has been slow to establish a place in the cognitive sciences. Olson argues that to understand the cognitive implications of literacy, it is necessary to see reading and writing as providing access to and consciousness of aspects of language, such as phonemes, words and sentences, that are implicit and unconscious in speech. Reading and writing create a system of metarepresentational concepts (...) that bring those features of language into consciousness as a subject of discourse. This consciousness of language is essential not only to acquiring literacy but also to the formation of systematic thought and rationality. The Mind on Paper is a compelling exploration of what literacy does for our speech and hence for our thought, and will be of interest to readers in developmental psychology, cognitive science, linguistics, and education. (shrink)

Time pressure has been shown to have a negative impact on ethical decision-making. This paper uses an experimental approach to examine the impact of an antecedent of time pressure, whether it is anticipated or not, on participants’ perceptions of unethical behaviour. Utilising 60 business school students at an Australian university, we examine the differential impact of anticipated and unanticipated time deadline pressure on participants’ perceptions of the likelihood of unethical behaviour occurring. We find the perception of the likelihood of unethical (...) behaviour occurring to be significantly reduced when time pressure is anticipated rather than unanticipated. The implications of this finding for both professional service organisations and tertiary institutions are considered. (shrink)

Following the landmark corporate scandals of the early 21st century, there appeared to be a tremendous increase in the U.S. business media's emphasis on issues of ethics in corporate leadership. The purpose of this research was to examine whether that apparent increase was reflected in an actual change in that media's portrayals of successful leaders. We content analyzed the text of a total of 180 articles in Business Week, Fortune, and Forbes magazine, 90 from the five years preceding the landmark (...) scandals and 90 from the five years following the scandals. We found no evidence that the landmark scandals had any impact on the media's incorporation of ethics in their portrayals of leaders. We attribute this substantially to the persistence of a world-view in the U.S. business press that emphasizes leader traits and actions that have a direct impact on corporate profits. Additionally, we found some interesting consistencies and differences in media portrayals across the two time periods, likely related to the rise and fall of dot-com businesses. We discuss the implications of these findings for researchers and corporate leaders. (shrink)

The role of power and its relation to values has become a topic of growing interest in business ethics as well as in the literature of management and the sociology of organizations. Though there is more interest in the role and potential for abuse of power in corporations, the concept of power drawn from classical political theory and initial behavioral studies of power in organizations is inadequate for understanding the place, complexity and ethics of power in the corporation. Analyses of (...) power drawn from recent political theory can provide a more fine-grained and illuminating understanding of power than has been available from classical political theory and social science literature. I distinguish three approaches: the behavioral model commonly employed, the ideological model which comes out of the political theory of certain neo-Marxists, and what I call the disciplinary model drawn form Michel Foucault's analysis of modern forms of power. I suggest areas of working life and ethical issues about the relation between power and values that can be illuminated by these alternate analyses. (shrink)

The typical kind of color realism is reductive: the color properties are identified with properties specified in other terms (as ways of altering light, for instance). If no reductive analysis is available — if the colors are primitive sui generis properties — this is often taken to be a convincing argument for eliminativism. That is, realist primitivism is usually thought to be untenable. The realist preference for reductive theories of color over the last few decades is particularly striking in light (...) of the generally anti-reductionist mood of recent philosophy of mind. The parallels between the mind—body problem and the case of color are substantial enough that the difference in trajectory is surprising. While dualism and non-reductive physicalism are staples, realist primitivism is by and large a recent addition to the color literature. And it remains a minority position, although one that is perhaps gaining support. In this paper, we investigate whether it should be accepted, and conclude it should not be. (shrink)

Using Deleuzian theory for educational research and practice has become an increasingly popular activity. However, there are many theoretical complexities to the straightforward application of Deleuze to the educational context. For example, the ‘new materialism’ that Deleuze refers to in the 1960s takes its inspiration from Spinoza, and is an emancipatory project. Contrariwise, the ‘new materialism’ of the present moment is frequently applied to educational research and practice specifically as a way out of anthropocentric limits and enclosure. This paper explores (...) the combined forces of humanism and naturalism which are at work in Deleuze’s ‘new materialism’, as type of ‘more-than-human’ emancipation method derived from Bergson and Nietzsche; it is a mode of overcoming human limits, which fully takes into account the connections to and with the non-human world and the ecological consequences of human action. This paper will draw out the specific consequences for educational research and practice in schools of the ‘vitalist-nihilism’ we may derive from Bergson and Nietzsche to analyse matter flows as they enter, mingle with, and exit schools. (shrink)

This philosophy of education paper describes a schizophrenic situation. A new airport is being planned in the locale of a university which is a Centre of Excellence of Education for Sustainable Development, and the university is a major partner. The airport involves an investment in jobs, resources, and will encourage further economic development. The planners have named the inter-connected developments around the airport as the ‘Aerotropolis’, including new university facilities. One could argue that the airport is a classic example of (...) the ‘Capitalocene’, where capital rushes into a new project, and environmental costs are ignored. This paper will execute a schizoanalytic critique of the process, from the perspective of a university education researcher caught up in the rushing flows of capital. Schizoanalysis has been chosen as the educational methodology to analyse this situation, because the researcher is part of what is happening, and is turned inside out by the designation in their region of the new airport. This paper is positioned in education between capital and the environment – it will describe from an insider’s perspective what it is like to be possessed, evacuated, sold out, and exploited by capital. (shrink)

This article examines the evolution of bioethics over the past four decades since the publication of John Harris’ seminal work, “The Value of Life” (1985). It argues that while the core principles articulated by Harris remain relevant, bioethics has undergone significant transformation across four key domains. First, the expanding frontiers of biotechnology have necessitated engagement with complex issues beyond individual clinical ethics. Second, there has been a widening of the circle of moral concern to encompass nonhuman animals, disability rights, and (...) global health equity. Third, bioethics has become increasingly entangled with public policy and governance. Finally, the field has seen substantial academic proliferation and institutionalization. These developments have pushed bioethics to adapt its frameworks and methodologies while maintaining fidelity to foundational principles. This article concludes by considering the future challenges and opportunities for bioethics in an increasingly complex technological and social landscape. (shrink)

While negatives are fundamental to the functioning of human languages and while they are acquired extremely early by children, there is some evidence that an aware-ness of the logical and representational functions of negation is late to develop and may depend in part on the invention of notational means for representing it. This hypothesis is explored by reference to the presence or absence of notations for negation in the world's writing systems, the acquisition of notational devices for representing negation by (...) young children, and the invention of numerical notation for representing nothing, namely, zero. In each case it is argued that while negation is part of oral language, conceptualizing absence may be related to the invention of notations for negation. (shrink)

Previous research suggests that early performance of amnesic individuals in a probabilistic category learning task is relatively unimpaired. When combined with impaired declarative knowledge, this is taken as evidence for the existence of separate implicit and explicit memory systems. The present study contains a more fine-grained analysis of learning than earlier studies. Using a dynamic lens model approach with plausible learning models, we found that the learning process is indeed indistinguishable between an amnesic and control group. However, in contrast to (...) earlier findings, we found that explicit knowledge of the task structure is also good in both the amnesic and the control group. This is inconsistent with a crucial prediction from the multiple-systems account. The results can be explained from a single system account and previously found differences in later categorization performance can be accounted for by a difference in learning rate. (shrink)

Colour has often been supposed to be a subjective property, a property to be analysed orretly in terms of the phenomenological aspects of human expereince. In contrast with subjectivism, an objectivist analysis of color takes color to be a property objects possess in themselves, independently of the character of human perceptual expereince. David Hilbert defends a form of objectivism that identifies color with a physical property of surfaces - their spectral reflectance. This analysis of color is shown to provide (...) a more adequate account of the features of human color vision than its subjectivist rivals. The author's account of colro also recognises that the human perceptual system provides a limited and idiosyncratic picture of the world. These limitations are shown to be consistent with a realist account of colour and to provide the necessary tools for giving an analysis of common sense knowledge of color phenomena. (shrink)

The rationality debate centers on the meaning of deviations of decision makers' responses from the predictions/prescriptions of normative models. But for the debate to have significance, the meaning and functions of normative analysis must be clear. Presently, they are not, and the debate's persistence owes much to conceptual blur. An attempt is made here to clarify the concept of normative analysis.

This chapter provides a survey of Kierkegaard's views of systematic theology, doctrine, and dogmatics. It demonstrates that while Kierkegaard's view of theology is generally negative, for he regards it as a human enterprise created in order to avoid doing God's Word, his attitude to doctrine and dogmatics is nuanced and complex. Kierkegaard rejects doctrine insofar as it objectifies Christianity, but nevertheless generally accepts the classic doctrines of the Christian faith and sees no reason to reform them. This ambivalence toward doctrine (...) stems from his conviction that the task facing the believer is not to reflect on doctrine, but to appropriate and apply it existentially to his/her own individual existence. Similarly, although Kierkegaard rejects the efforts of contemporary dogmaticians, dogmatics itself is valid insofar as it reproduces the paradoxical character of Christianity and the decision between faith and offense with which Christian dogmas confront every human being. (shrink)

Bermúdez's case for rational framing effects, while original, is unconvincing and gives only parenthetical treatment to the problematic assumptions of extensional and semantic equivalence of alternative frames in framing experiments. If the assumptions are false, which they sometimes are, no valid inferences about “framing effects” follow and, then, neither do inferences about human rationality. This commentary recaps the central problem.

This article reviews recent work aimed at developing a new framework, based on signal detection theory, for understanding the relationship between explicit (e.g., recognition) and implicit (e.g., priming) memory. Within this framework, different assumptions about sources of memorial evidence can be framed. Application to experimental results provides robust evidence for a single-system model in preference to multiple-systems models. This evidence comes from several sources including studies of the effects of amnesia and ageing on explicit and implicit memory. The framework allows (...) a range of concepts in current memory research, such as familiarity, recollection, fluency, and source memory, to be linked to implicit memory. More generally, this work emphasizes the value of modern computational modelling techniques in the study of learning and memory. (shrink)

Long DNA palindromes pose a threat to genome stability. This instability is primarily mediated by slippage on the lagging strand of the replication fork between short directly repeated sequences close to the ends of the palindrome. The role of the palindrome is likely to be the juxtaposition of the directly repeated sequences by intrastrand base‐pairing. This intra‐strand base‐pairing, if present on both strands, results in a cruciform structure. In bacteria, cruciform structures have proved difficult to detect in vivo, suggesting that (...) if they form, they are either not replicated or are destroyed. SbcCD, a recently discovered exonuclease of Escherichia coli, is responsible for preventing the replication of long palindromes. These observations lead to the proposal that cells may have evolved a post‐replicative mechanism for the elimination and/or repair of large DNA secondary structures. (shrink)

If you trained someone to emit a particular sound at the sight of something red, another at the sight of something yellow, and so on for other colors, still he would not yet be describing objects by their colors. Though he might be a help to us in giving a description. A description is a representation of a distribution in a space (in that of time, for instance).

This is the best overview of Foucault's work to date. A principal architect of poststructuralism, Michel Foucault reshaped the varied disciplines of history, philosophy, literary theory, and social science. David Shumway has provided, for the nonspecialist, a systematic analysis of the works of Foucault that is both thorough and accessible. Shumway connects Foucault's various conceptual and linguistic techniques to the basic critical strategies and purpose of his philosophy.