Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research (...) by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends and important others). The second significant factor represented societal views of proper behavior. We conclude that social norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly economic models. (shrink)

This experimental study extends prior capital market and environmental accounting research by utilizing the theoretical underpinnings of legitimation through impression management, source credibility bias, perceived trust, and ideology in assessing the influence of discretionary environmental accounting narratives on jurors’ punitive damage award assessments. We utilize mock jurors as environmental stakeholders and find that: jurors in a court case involving corporate environmental malfeasance assess lower punitive damage awards against a firm that provides discretionary disclosure on its website regarding future abatement and (...) control narratives, environmental sensitivity of the firm’s industry moderates the negative relationship between the discretionary disclosure and jurors’ punitive damage award assessments, and juror’s perceived trust toward firm management mediates the prior moderation effect. Further, juror political ideology is found to affect the punitive damage award assessments, with liberal jurors levying comparatively higher awards than conservative jurors. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:PLOTINUS AND THE APEIRON OF PLATO'S PARMENIDES JOHN H. HEISER Niagara Unwersity Niagara University, New York WE USE THE TERM "infinite" so freely to designate what supposedly transcends something called ' the finite " that one might imagine the concept to be entirely unproblematic. Greek philosophy's difficulty even entertaining such an idea then appears as a sort of myopia, which we in our superior enlightenment have escaped. I (...) propose to examine the way in which one Greek mind, that of Hotinus, came to entertain rthe idea. There may be no better wiay to bring out the difficulties, as well as the possibilities, inherent in a concept than to observe a first class philosophical mind wrestling with it. I also hope rto show that we have a lot to learn from Plotinus. Plotinus's doctrine of the infinite has of course been examined before, on more than one occasion.1 But those who have done so, judging from what they say or do not say, appear to find nothing puzzling in the concept of " infinite perfection " or" infinite being." "We" have come to understand exactly what it means (or at least we bandy the term about 1 For instance: A. H. Armstrong, "Plotinus' Doctrine of the Infinite and its Significance for Christian Thought," Downside Review 73 (1955) : 47-58; Leo J. Sweeney, S.J., "Infinity in Plotinus," Gregorianum 38 (1957) : 515535 ; 713-732; W. Norris Clarke, S.J., "Infinity in Plotinus: a Reply,'' Gregorianum 40 (1959): 75-98; John Whittaker, "Philological Comments on the Neoplatonic Notion of Infinity,'' in The Significance of Neoplatonism, ed. R. Baine Harris (Norfolk, Va.: International Society for Neoplatonic Studies, 1976), pp. 155-172. John M. Rist devotes the third chapter, "The Plotinian One," of his Plotinus: The Road to Reality (New York: Cambridge Uninrsity Press, 1967) largely to the infinity of the One. 58 54 JOHN H. HEISER as if we did). Greek difficulties are understandable (ailthough it is hal'd not to be patronizing about them), but once we have taken note of these difficulties the only question of interest would seem to be whether Plotinus learned to discount them and to talk as we do. In my view, the only way to appreciate Plotinus's aichievement, and to learn from him, is to take these difficulties with great seriousness and to stmggle through them with Plotinus. Another point most commentators overlook is something I take to be both a frucit and a clue to much of what Plotinus says about the Infinite Source of the universe. This is that, in explaining why the One should be called " infinite," Plotinu!! is presenting his e:xiegesis of a perplexing passage in Plato's Parmenides.2 Rather than following his own 1ine of thought to the conc1usion that the One must be infinite, we see Plotinus casting about for some meaning he can assign to a term he is confronted with. I happen to think that his exegesis of Plato is mistaken. This raises the interesting possibility that Plotinus 's breakthrough, if it is a breakthrough and not an aberration, resulted by accident from a mis.take. Before examining Greek views on the infinite, I should like to play Socrates for a moment and examine the concept itself of " infinite perfection." A bit of dialectic might help dispel some of the complacency that surrounds it. As it stands, "infinitely perfect" is at least verbally self-contradictory, as if one were to say " endlessly finished." This may explain why even Plotinus never put it quite thaJt way. But even if we can get around that, what could it mean for something to be 2 :M:ost commentators simply ignore the point, but Professor Armstrong, who is usually so alert to sources, makes the surprising statement that "there is no clear evidence that Plato ever thought or spoke of the One or Good as in any sense apeiron" ("Doctrine of the Infinite," p. 48). Professor Rist goes further and claims that "the 'beyond Being' of Plato must mean a finite Being in some way beyond other finite beings" (Road to Reality, p. 24). But Rist appears to assume he and his readers share a common understanding of what it... (shrink)

The authors investigate the differences in ethical perceptions of Australian and Hong Kong international managers. Ethical perceptions are measured with respect to different industry types, cultures and modes of entry into international markets. Mode of entry refers to how firms select to enter foreign markets. Modes of entry include: exporting (indirect or direct), contractual methods (licensing and franchising) and via direct foreign investment (joint ventures and wholly-owned subsidiaries). It was determined that culture and mode of entry have a significant effect (...) on the perception of ethical problems. (shrink)

New readings of Anselm’s speculative and spiritual writings brought in light of questions and thinkers from Augustine to today.

From ancient times to the present, the discovery and presentation of new proofs of previously established theorems has been a salient feature of mathematical practice. Why? What purposes are served by such endeavors? And how do mathematicians judge whether two proofs of the same theorem are essentially different? Consideration of such questions illuminates the roles that proofs play in the validation and communication of mathematical knowledge and raises issues that have yet to be resolved by mathematical logicians. The Appendix, in (...) which several proofs of the Fundamental Theorem of Arithmetic are compared, provides a miniature case study. (shrink)

This article discusses relations among the multiple levels of analysis present in macro-sociological explanation—i.e., relations of individual, structural, and institutional processes. It also criticizes the doctrinal insistence upon single-level individualistic explanation found in some prominent contemporary sociological theory. For illustrative material the article returns to intellectual uses of Weber's "Protestant Ethic thesis," showing how an artificial version has been employed as a kind of proof text for the alleged scientific necessity of individualist explanation. Our alternative exposition renders the discussion of (...) Protestantism and capitalism in an explicitly multilevel way, distinguishing possible individual-level, social-organizational, and institutional linkages. The causal processes involved are distinct ones, with the more structural and institutional forms neither captured nor attainable by individual-level thinking. We argue more generally that "methodological individualisms" confuse issues of explanation with issues about microfoundations. This persistent intellectual conflation may be rooted in the broader folk models of liberal individualism. (shrink)

This study examined whether scaffolded lesson study might contribute to the emergence of a shared professional teaching knowledge culture among 4th grade social studies teachers. The study reports findings from a three-year lesson study professional development project that sought to develop professional teaching knowledge for problem-based historical inquiry among participating teachers. Participants included six 4th grade State History teachers from three different schools and three different school systems. Using qualitative data collected during three yearlong lesson study cycles, we present evidence (...) that suggests that lesson study can be used to develop a shared professional teaching knowledge culture among 4th grade social studies teachers. We suggest, however, that a combination of factors might contribute to variations in teachers' participation in that shared professional teaching knowledge culture including the degree to which the teachers embraced the public nature of lesson study. These factors include the teachers' idiosyncratic views of teaching and learning, the teachers' individual tolerance for socially constructing curricula, and the degree to which teachers acceded to cultural obstacles within elementary schooling. (shrink)

For centuries, the processes of social differentiation associated with Modernity have often been thought to intensify the need for site-specific forms of role training and knowledge production, threatening the university’s survival either through fragmentation or through failure to adapt. Other lines of argument emphasize the extent to which the Modern system creates and relies on an integrated knowledge system, but most of the literature stresses functional differentiation and putative threats to the university. And yet over this period the university has (...) flourished. In our view, this seeming paradox is explained by the fact that modern society rests as much on universalistic cosmological bases as it does on differentiation. The university expands over recent centuries because – as it has from its religious origins – it casts cultural and human materials in universalistic terms. Our view helps explain empirical phenomena that confound standard accounts: the university’s extraordinary expansion and global diffusion, its curricular and structural isomorphism, and its relatively unified structure. All of this holds increasingly true after World War II, as national state societies made up of citizens are increasingly embedded in a world society constituted of empowered individuals. The redefinition of society in global and individual terms reduces nationally bounded models of nature and culture, extends the pool of university beneficiaries and investigators, and empowers the human persons who are understood to root it all. The changes intensify universalization and the university’s rate of worldwide growth. For the university’s knowledge and “knowers,” and for the pedagogy that joins them together, the implications are many. The emerging societal context intensifies longstanding processes of cultural rationalization and ontological elaboration, yielding great expansions in what can and should be known, and in who can and should know. These changes in turn alter the menu of approved techniques for joining knowledge and knower as one. The “knowledge society” that results is distinguished by the extraordinary degree to which the university is linked to society. But it is also distinguished by the degree to which society is organized around the university’s abstracted and universalized understandings of the world and its degree-certified graduates. (shrink)

Philosophy and Kafka is a collection of original essays interrogating the relationship of literature and philosophy. The essays either discuss specific philosophical commentaries on Kafka’s work, consider the possible relevance of certain philosophical outlooks for examining Kafka’s writings, or examine Kafka’s writings in terms of a specific philosophical theme, such as communication and subjectivity, language and meaning, knowledge and truth, the human/animal divide, justice, and freedom.

In recent decades, the individual has become more and more central in both national and world cultural accounts of the operation of society. This continues a long historical process, intensified by the consolidation of a more global polity and the weakening of the primordial sovereignty of the national state. Increasingly, society is culturally rooted in the natural, historical, and spiritual worlds through the individual, rather than through corporate entities or groups. The shift has produced a proliferation and specification of individual (...) roles, accounting for what individuals do in society. It has also produced an expansion in recognized individual personhood, accounting for who individuals are in the extrasocial cosmos and fueling elaborated personal tastes and preferences. Where it has been contested, the shift to the individual has also produced a rise in specializing identities. These offer accounts of individuals' distinctive linkages to the cosmos, and they serve to bolster individual claims to standard roles and personhood. Over time, specializing identities tend to get absorbed into roles and personhood. And in turn, expanded roles and personhood provide further bases for specializing identity claims. Because many theorists mischaracterize the relationship of specializing identities to roles and personhood, the literature often overemphasizes the anomic character of the identity explosion and the closeness of the coupling between social roles and identity claims. On the contrary, specializing identities tend to be edited to remain within general rules of individual personhood and to be disconnected from the obligations involved in institutionalized roles. (shrink)

The Eurozone crisis has triggered profound political and economic changes across the debtor member states. This article shows how the crisis and the imposition of austerity policies by the Troika have forced Spain to pursue internal devaluation as a means of economic adjustment through the reduction of real wages, increased pressure for liberalizing labor market institutions, and given Spain’s conservative government the opportunity and cover to pursue radical neoliberal labor law reforms. Spain’s 2012 labor law reforms went well beyond external (...) demands. The crisis and the Troika’s policy demands generated mass unemployment, devastated Spain’s Socialist Party, and created the enabling conditions for economic reforms. But domestic partisan considerations led the conservative People’s Party to commandeer the crisis to weaken unions as the electoral and organizational base of the center-left opposition. The PP channeled reform into an attack on labor that decisively shifted power to employers. As organized labor relations were reduced to concession bargaining, real wages have plummeted for the vast majority of Spaniards, even as mass unemployment and economic stagnation persist. Analysis suggests the emergence of a winner-take-all economy that will have lasting consequences for the Eurozone and the European Union. (shrink)

In this article we outline the ways in which questions of language have both revealed problems with conceptions of knowledge and suggested constructive ways of addressing those problems. Having examined the limitations of instrumental notions of language, we outline some alternatives, especially those developed from the middle of the 19th and throughout the 20th century. We locate forceful and influential philosophical interventions in the writings of Nietzsche and Heidegger and foundational revisions in the linguistics of Ferdinand de Saussure and his (...) structuralist inheritors. We also chart the parallel path of literary theory from Mallarmé through Blanchot and poststructuralism to deconstruction. We conclude, after making some observations about the politicization of language in the works of feminist and postcolonial theorists, with some remarks about how the question of language helps to problematize global knowledge. (shrink)

Choi and Murphy seek to analyze the key facets of the debate over PC. Until now, PC has tended to be treated in news stories, magazines articles, and reports where the examination of PC has been short and under developed--rarely have the writers looked beyond single issues. Choi and Murphy provide a comprehensive examination of PC, from its philosophical underpinnings and historical background, through the significance of post-structural philosophy and postmodern literary criticism.

Bioactive peptides are a group of diverse intercellular signalling molecules. Almost half a century of research on this topic has resulted in an enormous amount of data. In this essay, a general perspective to interpret all these data will be given. In classical endocrinology, neuropeptides were thought of as simple signalling molecules that each elicit one response. However, the fact that the total bioactive peptide signal is far from simple puts this view under pressure. Cells and tissues express many different (...) bioactive peptides and they are also able to respond to many different bioactive peptides, indicating that multiple receptors and signal transduction pathways are present in a single cell. Therefore, the authors suggest that the bioactive peptide signalling system should be regarded in the context of network and systems biology. Bioactive peptides can best be viewed as an extension of the protein interaction network that allows regulating and fine‐tuning the metabolism of the different cells and tissues in the body. The cell thus responds to the ‘peptidome’ instead of to a single peptide. The intracellular part of this signalling network consists of the various signalling transduction cascades. Recently, new systems biology approaches have emerged for the modelling of cell signalling. The network and systems biology approach is also able to shed new light on the evolution of intercellular signalling. (shrink)

Discusses the ethical, moral, legal, and philosophical aspects of controversial medical issues, such as abortion, euthanasia, genetic engineering, and determination of death.

Methionine aminopeptidases with a universal specificity have been revealed from the sequences of the amino‐terminal region of mutant forms of yeast iso‐1‐cytochrome c and from a systematic examination of the literature for amino‐terminal sequences formed at initiation sites. The aminopeptidase removes amino‐terminal residues of methionine when they precede certain amino acids, with a specificity that appears to be determined mainly by the residue adjacent to the methionine residue at the amino terminus. The result with the mutationally altered iso‐1‐cytochromes c and (...) the results from published sequences of other proteins from a wide range of prokaryotes and eukaryotes suggest that the aminopeptidase usually cleaves amino‐terminal methionine when it precedes residues of alanine, cysteine, glycine, proline, serine, threonine and valine but not when it precedes residues of arginine, asparagine, aspartic acid, glutamine, glutamic acid, isoleucine, leucine, lysine or methionine. We suggest that the specificity is almost always determined simply by the size of the side chain of the penultimate residue; methionine is usually cleaved from residues with a side chain having a radius of gyration of 1·29 Å or less, but is not cleaved from residues with larger side chains. (shrink)

Previous research provides mixed results on the relationship between corporate environmental performance and the level of voluntary environmental disclosure. We revisit this relation by testing competing predictions from defensive and accommodative approaches to voluntary disclosure with regard to climate change. In particular, we add to the prior literature by determining the extent to which environmental performance and company media visibility interact to prompt voluntary climate change disclosure. Using ordinal regression and Ceres, KLD, and Trucost ratings of S& P 500 companies, (...) we find a positive relationship between environmental performance and voluntary climate change disclosure. We extend the literature on environmental strategies and disclosure by establishing that company visibility and issue (climate change) visibility interact with environmental performance to influence the level of voluntary climate change disclosure. (shrink)

John Carroll undertakes a careful philosophical examination of laws of nature, causation, and other related topics. He argues that laws of nature are not susceptible to the sort of philosophical treatment preferred by empiricists. Indeed he shows that emperically pure matters of fact need not even determine what the laws are. Similar, even stronger, conclusions are drawn about causation. Replacing the traditional view of laws and causation requiring some kind of foundational legitimacy, the author argues that these phenomena are (...) inextricably intertwined with everything else. This distinctively clear and detailed discussion of what it is to be a law will be valuable to a broad swathe of philosophers in metaphysics, the philosophy of mind, and the philosophy of science. (shrink)

The Philosophical Contexts of The Wall and Other Stories presents a philosophical analysis of all five stories in Sartre’s short-story collection, concentrating on characters’ acts of bad faith. Kevin W. Sweeney argues that each of the five stories has its own philosophical problem that serves as the context for the narrative, and that Sartre constructs each story as a reply to the philosophical issue in the context and as support for his position on that issue.

John Carroll undertakes a careful philosophical examination of laws of nature, causation, and other related topics. He argues that laws of nature are not susceptible to the sort of philosophical treatment preferred by empiricists. Indeed he shows that emperically pure matters of fact need not even determine what the laws are. Similar, even stronger, conclusions are drawn about causation. Replacing the traditional view of laws and causation requiring some kind of foundational legitimacy, the author argues that these phenomena are (...) inextricably intertwined with everything else. This distinctively clear and detailed discussion of what it is to be a law will be valuable to a broad swathe of philosophers in metaphysics, the philosophy of mind, and the philosophy of science. (shrink)

In I'd Rather Be Dead Than Be a Girl, John Marcus Sweeney explains a threefold thesis of a study that language influences how human beings perceive reality, that the development of theoretical constructs can help explain resistances to and possibilities for inclusive language, and that the implementation of inclusive language is an important goal for religious education." "The study begins with a description of the problem to be considered, that is, the role of sexist language in perpetuating sexual (...) discrimination. Beginning in the third chapter, insights from Alfred North Whitehead's philosophy of organism, Benjamin Lee Whorf's principle of linguistic relativity, and Jean Piaget's genetic epistemology are used to investigate the stubbornness of sexist linguistic habits and the bases for developing inclusive linguistic habits. Finally, inclusive language is shown to be important for religious education, and some strategies for implementing inclusive language are presented."--Jacket. (shrink)

Using his intimate knowledge of John Locke's writings, John W. Yolton shows that Locke comprehends 'human understanding' as a subset of a larger understanding ...

In 1984, John W. Yolton published Perceptual Acquaintance from Descartes to Reid. His most recent book builds on that seminal work and greatly extends its relevance to issues in current philosophical debate. Perception and Reality examines the theories of perception implicit in the work of seventeenth- and eighteenth-century philosophers which centered on the question: How is knowledge of the body possible? That question raises issues of mind-body relation, the way that mentality links with physicality, and the nature of the (...) known world. In contrast to commonsense realism, which suggests that the world is as it appears to be, a more complex theory developed throughout this period. Yolton traces its evolution from Descartes to Kant, via Arnauld, Malebranche, Locke, Berkeley, and Hume. Yolton explains that the new theory postulated two interactive relations between perceivers and the physical world, one physical and causal, the other cognitive. An understanding of this double relation is important for an accurate construction of the history of philosophy. It is also important for contemporary thought because it suggests a way to account for representation (cognitivity) and realism at the same time. (shrink)

In the paper of Brown and Priest 2004, the authors developed the chunk and permeate method, which they described as a ?paraconsistent reasoning strategy?. There it is suggested that the method of chunk and permeate could apply to the historical infinitesimal calculus. However, no attempt was made to look at actual historical examples. In this paper, I show that the method of chunk and permeate can indeed apply, as a rational reconstruction, to certain of Isaac Newton's arguments that use infinitesimals. (...) This rational reconstruction maintains and uses, rather than sidesteps, the apparent contradictions in Newton's arguments. The applicability of chunk and permeate to other historical arguments, e.g. of Leibniz/L'Hospital and Fermat, has also been investigated and will be communicated in future publications. (shrink)