We examine the effects of taxes on Corporate Social Responsibility (CSR). Employing a tax reform in Korea that imposed a new tax on cash retention, we find that treated firms improved CSR performance after the tax reform was enacted. This result is driven by improvement in environmental and social performance. Moreover, the observed improvement is more pronounced in treated firms that face less severe financial constraints, are afforded fewer investment opportunities, feature large foreign ownership stakes, and employ stronger corporate governance (...) mechanisms. The results suggest that tax increases lead to an increase in CSR investment and the magnitude of the increase depends on firm-level characteristics. As such, our results support the tax-strategic view of CSR in a country that has been a latecomer in incorporating CSR practices into business operations. (shrink)

Bartky draws on the experience of daily life to unmask the many disguises by which intimations of inferiority are visited upon women. She critiques both the male bias of current theory and the debilitating dominion held by notions of "proper femininity" over women and their bodies in patriarchal culture.

Although there are compelling reasons for believing otherwise, compassion cannot provide a basis for grounding a viable theory of civil and political society. Firstly, it is often irrational or personally irresponsible to be compassionate. Secondly, relations based on compassion do not require characteristics that are essential for a viable civil and political society. Thirdly, the unpredictable consequences of compassion are such that compassion alone is not sufficient for grounding a viable civil and political society. Finally, obligating people to be compassionate (...) is antithetical to what is required for being compassionate. (shrink)

I argue that naturalistic pictures provide a guide and a justification for our concept of colour. The crucial relation between pictures and colours is to be brought out, not by reference to the ‘internal’ relations between colours (for example, what differentiates green from red), but by considering how colours are differentiated from the wider range of visually discriminable qualities. Naturalistic pictures effect such a differentiation by simulating colour-like qualities such as gold, amber, and blond, while requiring nothing beyond the three-dimensional (...) manifold of colour space. The seeming simplicity and salience of colour in our visual experience should be recognized as depending on our familiarity with this reductive power of naturalistic pictures. While some sense of these issues has been given expression by many thinkers, the idea is significantly articulated in remarks of Wittgenstein's that were prompted by his reading of a letter the painter Runge wrote to Goethe. (shrink)

Political character, the dynamic intersection of personality and public performance within a cultural and historical context, is appropriately the subject of news reports. The article provides journalists with an ethical rationale for covering political character while acknowledging the human need for privacy and then outlines a set of characterrelated issues that journalists should explore. It concludes with the suggestion that journalists should once again begin to cover the public record of political figures in-depth and that this public record be linked (...) with deeper, psychologically based explorations of character. (shrink)

A solution to the problem of “overcriminalization” appears to be decriminalization of certain crimes. This Essay focuses on a group of crimes that has been labeled “proxy crimes” as a candidate to be eliminated. What are proxy crimes? Douglas Husak defines them as “offenses designed to achieve a purpose other than to prevent the conduct they explicitly proscribe.” Michael Moore describes them as involving situations where we “use one morally innocuous act as a proxy for another, morally wrongful act or (...) mental state.” Put that way, proxy crimes seem highly problematic, and Larry Alexander and Kimberly Ferzan bluntly put it, “We reject proxy crimes.” This Essay asks whether we should reject proxy crimes by presenting and evaluating Alexander and Ferzan’s treatment of the subject. After describing several different types of crimes that may be characterized as proxy crimes and Alexander and Ferzan’s rejection of most of them and their arguments for doing so, this Essay argues that their rejection of proxy crimes is incomplete, which leaves their theory open to a range of possibilities regarding the proper place of proxy crimes in criminal law. This Essay concludes that getting a handle on the problem of proxy crimes and overcriminalization requires a theory of the state and an articulation of the proper relationship between the state and its citizens that can give guidance on when the state can demand obedience from citizens to support the state and when failures to comply with such demands render one criminally culpable. Without such a theory, proposals to address overcriminalization cannot travel very far. (shrink)

There are few scientists of the twentieth century whose life's work has created more excitement and controversy than that of physicist David Bohm . For the first time in a single volume, The Essential David Bohm offers a comprehensive overview of Bohm's original works from a non-technical perspective. Including three chapters of previously unpublished material, and a forward by the Dalai Lama, each reading has been selected to highlight some aspect of the implicate order process, and to provide an introduction (...) to one of the most provocative thinkers of our time. (shrink)

ABSTRACT Doxxing is a form of online abuse where doxxers deliberately seek and publish their targets’ personal information without consent, often with malicious intent such as ruining their reputation. Despite its prevalence, doxxing has received little scholarly attention compared to other forms of online aggression, and almost no study has approached doxxing from a language and discourse perspective. This exploratory study analyzes 464 online forum posts and comments related to doxxing during the on-going pro-democracy movement in Hong Kong, addressing the (...) overarching question: In what ways is doxxing a discursive action? More specifically, how is doxxing realized intertextually? What are the discourse strategies that forum participants employ to legitimize doxxing? Informed by Critical Discourse Analysis, the analysis begins by illustrating doxxing as an intertextual and recontextualized social practice, focusing on a forum thread that discloses a police officer’s personal information. The core part of the paper discusses four key legitimation strategies of doxxing identified in the data, rationalization, definition, construction of negative-Other, and victimizing ‘Us’. The paper concludes by considering the role of doxxing in the Hong Kong social movement, and outlining some directions for future research. (shrink)

Eric Voegelin’s Asian Political Thought brings together scholars from both Asia and the West to reflect upon the political philosopher’s thought about China, Japan, Korea, Central Asia, and India, showing how Voegelin’s approach can illuminate the region but also what are the possibilities that Asia offers in the twentieth-first century.

This paper offers a new concept of the firm that aims at balancing the corporate economic, social, and environmental responsibilities and goes beyond the stakeholder approach. It intends to provide a conceptual and operationalizable basis to fairly assess corporate conduct from both inside and outside the companies. To a large extent these different responsibilities may overlap and reinforce each other. However, if they conflict, they should be clearly evaluated for their own sake and in terms of wealth creation. Only then (...) can a balanced approach be realized. Section 1 briefly discusses some general aspects of the relationship between concepts and measurement. In Section 2, a concept of the firm is developed that is based on the notion of responsibility and balances economic, social and environmental responsibilities. According to these concepts, different ways of measuring corporate planning and performance are examined in Section 3, followed up by a summary and conclusions. (shrink)

During the Dark Ages, the progress of Western civilization virtually stopped. The knowledge gained by the scholars of the classical age was lost; for nearly 600 years, life was governed by superstitions and fears fueled by ignorance. In this outspoken and forthright book, Lee McIntyre argues that today we are in a new Dark Age--that we are as ignorant of the causes of human behavior as people centuries ago were of the causes of such natural phenomena as disease, famine, and (...) eclipses. We are no further along in our understanding of what causes war, crime, and poverty--and how to end them--than our ancestors. We need, McIntyre says, another scientific revolution; we need the courage to apply a more rigorous methodology to human behavior, to go where the empirical evidence leads us--even if it threatens our cherished religious or political beliefs about human autonomy, race, class, and gender.Resistance to knowledge has always arisen against scientific advance. Today's academics--economists, psychologists, philosophers, and others in the social sciences--stand in the way of a science of human behavior just as clerics attempted to block the Copernican revolution in the 1600s. A scientific approach to social science would test hypotheses against the evidence rather than find and use evidence only to affirm a particular theory, as is often the practice in today's social sciences. Drawing lessons from Galileo's conflict with the Catholic church and current debates over the teaching of "creation science," McIntyre argues that what we need most to establish a science of human behavior is the scientific attitude--the willingness to hear what the evidence tells us even if it clashes with religious or political pieties--and the resolve to apply our findings to the creation of a better society. (shrink)

Georg Simmel’s final work, The View of Life, concludes his lifelong engagement with Immanuel Kant by ‘inverting’ Kant’s Categorical Imperative to produce an ethics of authentic individuality. While Kant’s moral imperative is universal to all individuals but particular to their discrete acts, Simmel’s Law of the Individual is particular to each individual but universal to all the individual’s acts. We assess the significance of Simmel’s formulation of the Law of the Individual in three steps: First, as an articulation of an (...) ethical moment consonant with his relational approach to formal sociology, hinted at earlier in Sociology but not developed as such. Second, as a completion of the framework for Simmel’s formal sociology: the Law of the Individual conceptualizes a decisive but under-theorized relationship in Simmel’s vision of ‘society’ that is a woven fabric of social relationships, namely one’s relationship with oneself. We follow with a third proposal about how Simmel might have continued the line of thought he opens in The View of Life, suggesting that we can take the Law of the Individual as an invitation to fold the self-relation back into analysis of social relations, and to theorize how forms of association are shaped by forms of self-relation. We thus narrow the theoretical gulf between Simmel’s vitalism and his sociology, which commentators usually hold apart. And in so doing, we sketch a distinctively Simmelian approach to an ethics of individuality in sociological inquiry. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Just Sustainability: Technology, Ecology, and Resource Extraction eds. by Christiana Z. Peppard and Andrea ViciniTallessyn Zawn Grenfell-LeeJust Sustainability: Technology, Ecology, and Resource Extraction Edited by Christiana Z. Peppard and Andrea Vicini maryknoll, ny: orbis, 2015. 304 pp. $42.00Just Sustainability offers a detailed journey through various Catholic contextual understandings of what ecological sustainability means today in light of the demands of justice. In the first section of the book, (...) called "Locations" (11–53), the contributors put concepts of sustainability into dialog with concerns of socioeconomic, gender, and racial justice from contexts as diverse as Europe, East Asia, India, Africa, and North America. The various locations share common themes, such as the importance of deep meanings of the term "sustainability," the priority of education and advocacy, the resource and energy challenges behind structures of injustice, and the primary role of economics. Yet distinctive emphases emerge from the diverse contexts as well. Examples include the [End Page 200] need for humility instead of the ironic arrogance of nuclear energy in Japan, the widespread challenges of corruption in Africa and Mexico, and the problem of the agriculture lobby in the United States.The second section, "Structures" (57–156), steps back from specific cultural contexts and explores various systemic approaches to the challenge of just sustainability. Using Catholic social teachings, the authors again often speak from diverse global contexts, but with reference specifically to economic and societal systems such as politics, measurements of well-being, urban planning, food and agriculture, and health care. In this section the authors speak of which structures have worked and which have failed to build just and sustainable societies. For example, in the Philippines, more accountability through transparency and regular reporting helped impact energy efficiency. In Kenya and Chad, the authors highlight the need for reliable social systems of access, communication, collaboration, and government in order to counter corruption and build sustainable programs to address HIV, hunger, employment, and food sovereignty. Several authors also describe the positive impact of more democratic and egalitarian participatory structures that involve the people most affected by ecological decisions and policies.The last section, "Theological Stances and Sustainable Relations" (159–268), delves more deeply into Catholic theological resources to provide both a foundation as well as specific practices of just sustainability. The authors wrestle with theocentric, biocentric, and anthropocentric concepts of humanity and the imago Dei, the Eucharist as a potentially powerful way to connect ideas of inequity, the promise of ecofeminist theologies in elevating the wisdom of local peoples to build just sustainability practices, and virtue ethics and Catholic social teachings to foster ecological conversion and build solidarity, hope, and efficacy.The book sets itself a challenging task, to provide a coherent picture of Catholic approaches to building just sustainability while presenting a spectrum of not only diverse cultural and geographical contexts but also diverse theologies. In the end, the book reveals the ways in which Catholic laity and leaders are creatively responding to the challenge of just sustainability across much of the globe by using a combination of ecclesial, theological, and social scientific resources. The book would have benefited from a concluding essay to tie together some of the salient themes from the numerous, somewhat disparate essays, and a chapter from South America would have strengthened the global orientation of the collection. Nonetheless, the reader is left with a more holistic understanding of the difficult task of just sustainability as well as the wealth of work toward this goal from many parts of the Earth. [End Page 201]Tallessyn Zawn Grenfell-LeeBoston University School of TheologyCopyright © 2018 Society of Christian Ethics... (shrink)

James K. A. Smith’s Awaiting the King is the most effective popularization of Augustine’s political thought currently available, but its reliance on the work of Oliver O’Donovan obscures uncomfortable elements of Augustine’s thought, and it does not adequately address how the racial and socioeconomic composition of Christian communities is itself formative.

It is shown that given any finite system of monoid identities, it is decidable if the class of locally finite monoids that satisfy the system is a variety. This answers an open problem of Mark V. Sapir.

The ' argument from queerness', made famous by J. L. Mackie, remains one of the most influential arguments in metaethics. However, many philosophers focus on just one or two of its strands, while others assume a particular but by no means universal reading of it. This essay attempts to disentangle and evaluate all strands of the argument. Surprisingly, when this is done, not much is left as a distinct argument from queerness. Much of the argument collapses into other types of (...) argument, and what is left, though intuitively appealing, is not viable as philosophical argument. (shrink)

Before he joined the Communist Party, the young György Lukács published an outstanding history of the modern drama in which he combined sociological analysis with aesthetic judgment. By doing so he called his countrymen's attention to a new and insightful approach to the study of literature. At the same time, he made a strong case for the superiority of neoclassical tragedy—largely inspired by personal experience.

Given corporate lobbying’s double-edged nature, previous research has been interested in what motivates firms to engage in lobbying. In this study, we build on previous works to analyze how two types of aspiration, historical aspiration, which represents the level of performance firms aim to achieve given past self-performance, and social aspiration, which represents the level of performance firms aim to achieve given competitors’ achievements, shape corporate lobbying decisions. Our premise is that when a firm’s product market performance is below historical (...) aspirations, then the firm is motivated to engage in lobbying because the benefits of lobbying outweigh the potential costs. However, when a firm’s product market performance is below social aspirations, then decision-makers perceive that the potential challenges of lobbying outweigh the benefits and decide not to engage in lobbying. By examining automotive firms in the U.S. light vehicle market from 1998 to 2013, we find significant empirical support for our general premise. Using Tobit regression analysis, we find that automotive firms present diverging motivations for lobbying depending on whether they attend to historical or social aspirations for sales performance. (shrink)

BackgroundPast research shows that physicians experience high ill-being but also high well-being.ObjectiveTo shed light on how medical faculty’s experiences of their job demands and job resources might differentially affect their ill-being and their well-being with special attention to the role that the work-life interface plays in these processes.MethodsQualitative thematic analysis was used to analyze interviews from 30 medical faculty at a top research hospital in Canada.FindingsMedical faculty’s experiences of work-life conflict were severe. Faculty’s job demands had coalescing effects on their (...) stress, work-life conflict, and exhaustion. Although supportive job resources helped to mitigate the negative effects of job demands, stimulating job resources contributed to greater work-life conflict, stress, and exhaustion. Thus, for these medical faculty job resources play a dual-role for work-life conflict. Moreover, although faculty experienced high emotional exhaustion, they did not experience the other components of burnout. Some faculty engaged in cognitive reappraisal strategies to mitigate their experiences of work-life conflict and its harmful consequences.ConclusionThis study suggests that the precise nature and effects of job demands and job resources may be more complex than current research suggests. Hospital leadership should work to lessen unnecessary job demands, increase supportive job resources, recognize all aspects of job performance, and, given faculty’s high levels of work engagement, encourage a climate that fosters work-life balance. (shrink)

Understand Logic is a comprehensive introduction to this fascinating though sometimes challenging subject. As well as looking at logic in theoretical terms the book considers its everyday uses and demonstrates how it has genuine practical applications. It will take you step by step through the most difficult concepts and is packed with exercises to help you consolidate your learning at every stage. Covering everything from syllogistic logic to logical paradoxes and even looking at logic in Alice in Wonderland, this is (...) the only guide you will ever need. (shrink)

Adorno's philosophical writings on music are notably focused on the new, invested in positioning the challenging avant‐garde works of Schoenberg, Berg, and Webern as the modernist mainstream. Nevertheless, Adorno's relationship with this “Second Viennese School” of composers was characterized by ongoing complexities, contradictions, and dissonances. His conflicted position is theorized here on multiple levels, considering not only Adorno's mature philosophy of the New Music, but his own musical‐creative output, and his relationships with the members of the Second Viennese School; a (...) group he was intimately connected to and distinct from at once. As his composition teacher, Berg was particularly influential in shaping Adorno's compositional activity and stance as simultaneously a champion and critic of Schoenberg. Adorno attempted to apply Schoenberg's twelve‐tone technique within his own compositions, recognizing its promise, yet from early on he had growing critical and compositional reservations concerning the method's restrictions. Though Adorno's writings from the 1930s defend Schoenberg and the twelve‐tone technique, by the end of the following decade, his Philosophy of New Music (2006 [1949]) expounds his critique of the method for its eschewal of the freedom of Expressionism. The impact of the Philosophy of New Music in the wake of the Second World War was both greater than and different from what Adorno could have expected. His message that the twelve‐tone method came at the cost of expressivity was largely missed by the subsequent generation of avant‐garde composers, the “Darmstadt School,” who understood the book as philosophical and theoretical basis for their extended exploration of music's serial systematization. (shrink)

In the 1790s, a close-knit group of German philosophers published several garden theory texts. These works are unique in that a close-knit group of philosophers had never before--and has not since--produced so many works on the topic of garden design. In essence, this cohort sought to imbue the most visionary concepts that had been inherited from the German garden tradition with the intellectual resources that were newly available through Kant’s critical philosophy. The most important of these concepts was the prescription (...) for a new Mittelweg, or "middle path," garden that would mediate between the perceived excesses of French formalism and the English picturesque. In close analysis, the author demonstrates that Kant used similar "middle path" techniques in the design of his own "critical path" between dogmatism and skepticism. This similarity is most apparent when he uses topographical metaphors to describe the organizational principles of his system. By interpreting Kant’s topographical metaphors in relation to contemporary garden theories, this book offers new insights into the structural similarities between his "critical path" and the German garden’s "middle path" between French formalism and the English picturesque. (shrink)