The Panama Papers (2016), Paradise Leaks (2017), and Pandora Papers (2021) have revealed the extensive practice of corporate tax avoidance. Yet, the tax behavior of companies claiming to be “socially responsible” has been less examined. This study examines the association between corporate social responsibility disclosure (CSRD) and tax avoidance, particularly in developing economies, focusing on Sub-Saharan Africa (SSA). By analyzing data from 600 firm-year observations across 13 SSA countries using panel quantile regression, we found a negative relationship between CSRD, which (...) includes ethical, social, and environmental dimensions, and tax avoidance. This aligns with legitimacy theory, indicating that firms are increasingly adopting CSR transparency to meet societal expectations and gain stakeholder trust, avoiding socially irresponsible behaviors. Furthermore, the quality of national governance significantly moderates the CSRD–tax avoidance relationship, supporting the concept of institutional isomorphism. This evidence is valuable for professionals and policymakers and encourages further research to deepen and broaden these findings. (shrink)

This article examines three candidate cases of non-causal explanation in computational neuroscience. I argue that there are instances of efficient coding explanation that are strongly analogous to examples of non-causal explanation in physics and biology, as presented by Batterman, Woodward, and Lange. By integrating Lange’s and Woodward’s accounts, I offer a new way to elucidate the distinction between causal and non-causal explanation, and to address concerns about the explanatory sufficiency of non-mechanistic models in neuroscience. I also use this framework to (...) shed light on the dispute over the interpretation of dynamical models of the brain. _1_ Introduction _1.1_ Efficient coding explanation in computational neuroscience _1.2_ Defining non-causal explanation _2_ Case I: Hybrid Computation _3_ Case II: The Gabor Model Revisited _4_ Case III: A Dynamical Model of Prefrontal Cortex _4.1_ A new explanation of context-dependent computation _4.2_ Causal or non-causal? _5_ Causal and Non-causal: Does the Difference Matter? (shrink)

All illness represents a state of diminished autonomy and therefore the doctor-patient relationship necessarily and justifiably involves a degree of medical paternalism argues the author, an American medical student. In a broad-ranging paper he discusses the concepts of autonomy and paternalism in the context of the doctor-patient relationship. Given the necessary diminution of autonomy which illness inflicts, a limited form of medical paternalism, aimed at restoring or maximising the patient's autonomy is entirely acceptable, and indeed fundamental to the relationship he (...) argues. However, the exercise of this paternalism should be flexible and related to the current 'level of autonomy' of the patient himself. An editorial in this issue comments briefly on this paper. (shrink)

Listening to someone from some distance in a crowded room you may experience the following phenomenon: when looking at them speak, you may both hear and see where the source of the sounds is; but when your eyes are turned elsewhere, you may no longer be able to detect exactly where the voice must be coming from. With your eyes again fixed on the speaker, and the movement of her lips a clear sense of the source of the sound will (...) return. This ‘ventriloquist’ effect reflects the ways in which visual cognition can dominate auditory perception. And this phenomenological observation is one what you can verify or disconfirm in your own case just by the slightest reflection on what it is like for you to listen to someone with or without visual contact with them. (shrink)

Our research is based on a rather large "library" of various works by M. Drahomanov, which contains his views on religion. Among them: Paradise and Progress, From the History of Relations Between Church and State in Western Europe, Faith and Public Affairs, Fight for Spiritual Power and Freedom of Conscience in the 16th - 17th Centuries,, "Church and State in the Roman Empire", "The Status and Tasks of the Science of Ancient History," "Evangelical Faith in Old England," "Populism and Popular (...) Progress in Austrian Rus, Austrian-Russian Remembrance," "Pious The Legend of the Bulgarians "," The Issues of Religious Freedom in Russia, "" On the Brotherhood of the Baptist or the Baptist in Ukraine, "" The Foreword, " Shevchenko, Ukrainianophiles and Socialism "," Wonderful thoughts about the Ukrainian national affair "," Zazdri gods "," Slavic variants of one Gospel legend "," Resurrection of Christ ", etc. (shrink)

(1979). A Comparison of Item‐ Total Point Biserial Correlation, Rasch and Alpha‐Beater Item Analysis Procedures. Educational Studies: Vol. 5, No. 3, pp. 265-273.

This volume offers the first-ever complete English translation of Leibniz’s Dissertatio De Arte Combinatoria together with a critical edition of the original Latin text on fa...