This study examines the conditions under which local social environments are likely to influence corporate tax behavior. Using a social capital index at the county level, we find that on average, social capital reduces firms’ aggressive tax avoidance behavior. The impact of social capital on corporate tax avoidance is weaker when managers are under excessive pressure to meet earnings targets, during the periods of financial constraints, and when managers are incentivized to undertake risk. We further find that corporate tax avoidance (...) activities engaged by firms headquartered in high-social-capital counties tend to be less value-increasing, indicating that potential social sanctions in these areas may reduce the benefits of tax avoidance activities accrue to firms. However, the negative impact of tax avoidance on firm value in high-social-capital counties tends to be lower for firms with strong corporate governance, which suggests that managers in well-governed firms can better exploit tax avoidance opportunities. Overall, our evidence is consistent with our conjecture that although the local social environments have a significant influence on corporate tax behavior, this influence is fragile in the presence of excessive earnings pressure, financial constraints, and equity risk incentives. (shrink)

In this article we present a phenomenological single-case study of a client’s experience of her therapist’s bodily movement in the context of narrative therapy. A client was interviewed regarding her experience of selected bodily movements of the therapist based on a video recording of one of her therapeutic sessions. The movements were analyzed through Maxine Sheets-Johnstone’s cardinal structures of movement while the interview was analyzed through a modification of Giorgi’s method for phenomenological psychology. We focused on the relationship between the (...) therapist’s bodily movement and therapeutic movement in the client and arrived at general structures of the client’s experience of being moved by movement. The experience comprises three core constituents: ‘shifts in sense of self’, ‘sense of togetherness’ and ‘feelings of mobility’, and reveals that the therapist’s bodily movements can lead to therapeutic changes compatible with the aim of narrative therapy. (shrink)

En six courts chapitres et une centaine de pages, Régine Pietra, elle-même philosophe, « brosse le portrait », comme elle aime à le dire, d'une douzaine de « femmes philosophes » de l'Antiquité, depuis Théano, la pythagoricienne (VIe siècle avant J.C.), jusqu'à Hypatie, martyre du paganisme, au début du Ve après J.C., et elle en cite brièvement plus d'une vingtaine d'autres, au fil de ses évocations. Elle se défend prudemment et sagement d'écrire une histoire des « femmes philosophes...

The dire implications of navigating the overwhelming whiteness of the education system for Black women is foregrounded by the author’s autoethnography about her educational journey and experiences. Within it, the author illustrates the key role of her Black identity - despite being immersed in whiteness– to provide a strong sense of self, pride and resilience, which ultimately leads to her survival in the unequal spaces of the education system. By way of her own educational experiences, the author shares how she (...) becomes motivated to embark upon a PhD as a way to centre and affirm Black identities and in order to make palatable spaces within the hostility of whiteness. Drawing on her PhD research, which is framed by Black feminist epistemology, Critical Race Theory and Bourdieu’s theory of practice, her findings, based on the semi-structured interviewing of 25 other Black British women graduates, illustrates that the participants share similar educational experiences and responses. The paper concludes by asserting that the attainment of Black girls and young women often does not reflect their strong commitment to education- which evidences one consequence of journeying into the ‘heart of whiteness'. Therefore, the author argues for the necessity of more research and support for this diverse group. (shrink)

This article investigates differences in pragmatic abilities between children who have cochlear implants and their hearing peers. Recordings of 10-minute conversations between 10 children with cochlear implants and a hearing peer were transcribed. Conversation analysis provides insights into interactional troubles not evident in broader measures of number of turns, requests for clarification, topic initiation and so on used in earlier studies. How the children go about repair proves of particular interest; other-initiated repair that prompts the speaker to repeat the prior (...) utterance is, not surprisingly, more commonly produced by the children who have cochlear implants. The key contribution of this article, however, is to detail examples where children with cochlear implants choose not to initiate repair of an error made by their hearing friend. The discussion not only highlights the interactional cost of initiating repair, but also demonstrates that not doing repair can cause a breakdown in conversation. (shrink)

This article marks a decisive step towards the recovery of the French woman writer, journalist, and aviation pioneer Louise Faure-Favier, who today is virtually forgotten. The article begins by sit...

Does the real difference between non-consequentialist and consequentialist theories lie in their approach to value? Non-consequentialist theories are thought either to allow a different kind of value (namely, agent-relative value) or to advocate a different response to value ('honouring' rather than 'promoting'). One objection to this idea implies that all normative theories are describable as consequentialist. But then the distinction between honouring and promoting collapses into the distinction between relative and neutral value. A proper description of non-consequentialist theories can only (...) be achieved by including a distinction between temporal relativity and neutrality in addition to the distinction between agent-relativity and agent-neutrality. (shrink)

I consider the role of psychology and other sciences in telling us about our senses, via the issue of whether empirical findings show us that flavours are perceived partly with the sense of smell. I argue that scientific findings do not establish that we're wrong to think that flavours are just tasted. Non-naturalism, according to which our everyday conception of the senses does not involve empirical commitments of a kind that could be corrected by empirical findings is, I suggest, a (...) plausible view that is not easy to dismiss. (shrink)

As a gynecologic surgeon with a focus on infertility, I frequently hold complex discussions with patients, exploring with them the risks and benefits of surgical options. In the past, we physicians may have expected our patients to simply defer to our expertise and choose from the options we presented. In our contemporary era, however, patients frequently request options not favored by their physicians and even some they've found themselves online. In reproductive endocrinology and infertility, the range of options that may (...) be offered or that patients may themselves seek out is continuously widening. Physicians certainly seek to find the option that will result in the best outcome for their patients, but the information to guide us in achieving the best outcome can be vague or conflicting. Add to this the financial and emotional pressures bearing on patients seeking assisted reproduction. In this essay, I explore the extent to which clinicians in reproductive medicine should follow patient requests with which they disagree or instead try to persuade the patient to do something else or simply refuse outright to meet the request. And if persuasion is to be used, what would be legitimate methods? Clearly, coercion is unacceptable, but the line between persuasion and coercion can be elusive. At what point can or should clinicians resist such requests—and to what degree? (shrink)

It is natural to think that sight is distinctive amongst the senses in that we typically see ordinary objects directly, rather than seeing a visual equivalent to a sound or odour. It is also natural to think that sounds and odours (like rainbows and holograms) are sensibilia, in that they are each intimately related to just one of our senses. In this chapter, I defend these natural-seeming claims. I present a view on which odours are indeed sensibilia, a claim that (...) is in need of defence when confronted with the suggestion that they are clouds of molecules. Furthermore, I argue that odours and rainbows, whilst both sensibilia, differ in ways that reflect their different roles for perceivers. (shrink)

Articles in the popular media and testimonies collected in empirical work suggest that many people who have not been bereaved have nevertheless grieved over pandemic-related losses of various kinds. There is a philosophical question about whether any experience of a non-death loss ought to count as grief, hinging upon how the object of grief is construed. However, even if one accepts that certain significant non-death losses are possible targets of grief, many reported cases of putative pandemic-related grief may appear less (...) plausible. For instance, it might be argued that many of these losses are temporary or minor and therefore unlikely to be grieved, and that the associated experiences are phenomenologically dissimilar to grief. In this article, as well as discussing the more general question about the coherence of the idea of non-bereavement grief, we address these obstacles to taking reports of pandemic non-bereavement grief to be literal and true. In particular, we argue that some may have experienced grief over even apparently minor losses during the pandemic. This is generally so, we suggest, only insofar as experiences of such losses form part of an overarching grief process directed at some broader significant loss. Thus, we cast light on both the nature of non-bereavement grief and the kinds of disruption and loss experienced during the pandemic. (shrink)

I analyze and criticize Naomi Scheman's argument for the claim that psychological individualism-the thesis that psychological states are entities or particulars over which psychological theories may quantify-has no legitimate philosophical backing and is instead an element of patriarchal ideology. I conclude that Scheman's argument is flawed and that her thesis is false. Psychological individualism is perfectly compatible with and may even be required by feminist political theory.

In her latest book, Dr. Louise Kaplan, author of the groundbreaking Female Perversions, explores the fetishism strategy, a psychological defense that aims to tame, subdue, and if necessary, murder human vitalities. Through an exploration of such cultural phenomena as footbinding, reality television, and the construction of robots, Kaplan demonstrates how, in a technology-driven world, an understanding of the fetishism strategy can help to preserve the human dialogue that is the basis of all human relationships. Kaplan writes from the heart (...) as well as from the intellect. (shrink)

In the past few years, scholars have been questioning whether the current approach in data ethics based on the higher level case studies and general principles is effective. In particular, some have been complaining that such an approach to ethics is difficult to be applied and to be taught in the context of data science. In response to these concerns, there have been discussions about how ethics should be “embedded” in the practice of data science, in the sense of showing (...) how ethical issues emerge in small technical choices made by data scientists in their day-to-day activities, and how such an approach can be used to teach data ethics. However, a precise description of how such proposals have to be theoretically conceived and could be operationalized has been lacking. In this article, we propose a full-fledged characterization of ‘embedding’ ethics, and how this can be applied especially to the problem of teaching data science ethics. Using the emerging model of ‘microethics’, we propose a way of teaching daily responsibility in digital activities that is connected to the higher level ethical challenges discussed in digital/data ethics. We ground this microethical approach into a virtue theory framework, by stressing that the goal of a microethics is to foster the cultivation of moral virtues. After delineating this approach of embedding ethics in theoretical detail, this article discusses a concrete example of how such a ‘micro-virtue ethics’ approach could be practically taught to data science students. (shrink)

Documentary film, in the words of Bill Nichols, is one of the "discourses of sobriety" that include science, economics, politics, and history-discourses that claim to describe the "real," to tell the truth. Yet documentary film, in more obvious ways than does history, straddles the categories of fact and fiction, art and document, entertainment and knowledge. And the visual languages with which it operates have quite different effects than does the written text. In the following interview conducted during the winter of (...) 1997, historian Ann-Louise Shapiro raises questions about genre-the relationship of form to content and meaning-with documentary filmmaker Jill Godmilow.In order to explore the possibilities and constraints of non-fiction film as a medium for representing history, Godmilow was asked: What are the strategies and techniques by which documentary films make meaning? In representing historical events, how does a non-fiction filmmaker think about accuracy? authenticity? invention? What are the criteria you have in mind when you call a film like The Wonderful, Horrible Life of Leni Riefenstahl "dishonest"? How does the tension between making art and making history affect documentary filmmaking? Should documentary filmmakers think of themselves, in the phrase of Ken Burns, as "tribal storytellers"? What kind of historical consciousness is produced by documentary film? (shrink)

This paper explores the nature of trust in nurse–patient relationships from the perspective of the patient's trust in the nurse and what might be said to then render such a relationship trustworthy, from the patient's point of view. The paper commences with a general examination of the nature of trust, followed by consideration of the nature of professional–patient relationships in healthcare, with emphasis on nurse– patient relationships in particular. The nature of this relationship is used to provide grounds for arguing, (...) both morally and conceptually, that the nature of patients’ trust in those who nurse them is generally such that for the nurse to respond in a trustworthy way, she must care about her patients, not just for them. In arriving at this conclusion, the paper deliberately restricts its focus to nurse–patient encounters where patients are adults and a relationship, as opposed to a brief engagement between two people, can be said to have taken place. The context for this focus is public sector health care in the United Kingdom. In the text, gendered pronouns referring to doctors, nurses and patients are meant to be inclusive of both sexes. (shrink)

Can artworks be morally good or bad? Many philosophers have thought so. Does this moral goodness or badness bear on how good or bad a work isas art?This is very much a live debate.Autonomistsargue that moral value is not relevant to artistic value;interactionistsargue that it is. In this paper, I argue that the debate between interactionists and autonomists has been conducted unfairly: all parties to the debate have tacitly accepted a set of constraints which prejudices the issue against the interactionist. (...) I identify two demands which are routinely placed on arguments seeking to establish interaction and argue that they are, in fact, mutually conflicting.There are two upshots. First, in light of this, it is unsurprising that arguments for interaction have failed to meet with everybody’s satisfaction. The constraints are such that no argument can meet them. Second, recognizing this helps us uncover a new, promising, but hitherto overlooked strategy for establishing artistic-ethical interaction. (shrink)

Plausibility has been implicated as playing a critical role in many cognitive phenomena from comprehension to problem solving. Yet, across cognitive science, plausibility is usually treated as an operationalized variable or metric rather than being explained or studied in itself. This article describes a new cognitive model of plausibility, the Plausibility Analysis Model (PAM), which is aimed at modeling human plausibility judgment. This model uses commonsense knowledge of concept‐coherence to determine the degree of plausibility of a target scenario. In essence, (...) a highly plausible scenario is one that fits prior knowledge well: with many different sources of corroboration, without complexity of explanation, and with minimal conjecture. A detailed simulation of empirical plausibility findings is reported, which shows a close correspondence between the model and human judgments. In addition, a sensitivity analysis demonstrates that PAM is robust in its operations. (shrink)

Concern about two problems runs through the work of davidson: the problem of accounting for the "explanatory force" of rational explanations, and the problem posed for materialism by the apparent anomalousness of psychological events. davidson believes that his view of mental causation, imbedded in his theory of "anomalous monism," can provide satisfactory answers to both questions. however, it is argued in this paper that davidson's program contains a fundamental inconsistency; that his metaphysics, while grounding the doctrine of anomalous monism, makes (...) impossible a successful response to the problem of explanatory force in terms of a causal theory of action. (shrink)

Implementing a postcolonial feminist perspective in nursing research related to non‐Western populationsIn this article, I argue that implementing a postcolonial feminist perspective in nursing research transcends the limitations of modern cultural theories in exploring the health problems of non‐Western populations. Providing nursing care in pluralist countries like Canada remains a challenge for nurses. First, nurses must reflect on their ethnic background and stereotypes that may impinge on the understanding of cultural differences. Second, dominant health ideologies that underpin nurses’ everyday practice (...) and the structural barriers that may constrain the utilization of public healthcare services by non‐Western populations must be further examined. Postcolonial feminism is aimed at addressing health inequities stemming from social discriminative practices. I will draw on extant literature and data of an ongoing ethnography exploring the Haitian caregivers’ ways of caring for ageing relatives at home to unveil how the larger social and cultural world has an impact on caregivers’ everyday lives. Marginalized locations represent privileged sites from which health problems, intersecting with power, race, gender, and social classes, can be addressed. Postcolonial feminism provides the analytic lens to look at the impact of these factors in shaping health experiences. It also suggests redirecting nursing cultural research and practice to achieve social justice in the healthcare system. (shrink)

When a chimpanzee stockpiles rocks as weapons or when a frog sends out mating calls, we might easily assume these animals know their own motivations--that they use the same psychological mechanisms that we do. But as Beyond the Brain indicates, this is a dangerous assumption because animals have different evolutionary trajectories, ecological niches, and physical attributes. How do these differences influence animal thinking and behavior? Removing our human-centered spectacles, Louise Barrett investigates the mind and brain and offers an alternative (...) approach for understanding animal and human cognition. Drawing on examples from animal behavior, comparative psychology, robotics, artificial life, developmental psychology, and cognitive science, Barrett provides remarkable new insights into how animals and humans depend on their bodies and environment--not just their brains--to behave intelligently. Barrett begins with an overview of human cognitive adaptations and how these color our views of other species, brains, and minds. Considering when it is worth having a big brain--or indeed having a brain at all--she investigates exactly what brains are good at. Showing that the brain's evolutionary function guides action in the world, she looks at how physical structure contributes to cognitive processes, and she demonstrates how these processes employ materials and resources in specific environments. Arguing that thinking and behavior constitute a property of the whole organism, not just the brain, Beyond the Brain illustrates how the body, brain, and cognition are tied to the wider world. (shrink)

This paper discusses the relationship between internationalisation, mobility, quality and equality in the context of recent developments in research policy in the European Research Area (ERA). Although these developments are specifically concerned with the growth of research capacity at European level, the issues raised have much broader relevance to those concerned with research policy and highly skilled mobility. The paper draws on a wealth of recent research examining the relationship between mobility and career progression with particular reference to a recently (...) completed empirical study of doctoral mobility in the social sciences (Ackers et al. Doctoral Mobility in the Social Sciences. Report to the NORFACE ERA-Network, 2007). The paper is structured as follows. The first section introduces recent policy developments including the European Charter for Researchers and Code of Conduct for the Recruitment of Researchers and the European Commission’s Green Paper on the ERA. The discussion focuses on concerns around the definition of ‘mobility’ and the tendency (in both policy circles and academic research) to conflate different forms of mobility and to equate these with notions of excellence or quality. Scientific mobility is shaped as much by ‘push’ factors (limited opportunity) as it is by the ‘draw’ of excellence. Scientists are exercising a degree of ‘choice’ within a specific and individualised framework of constraints. The following sections consider some of the ‘professional’ and ‘personal’ factors shaping scientific mobility and the influence that these have on the relationship between mobility, internationalisation and excellence. The paper concludes that mobility is not an outcome in its own right and must not be treated as such (as an implicit indicator of internationalisation). To do so contributes to differential opportunity in scientific labour markets reducing both efficiency and equality. (shrink)

In this paper I argue that olfactory experience, like visual experience, is exteroceptive: it seems to one that odours, when one smells them, are external to the body, as it seems to one that objects are external to the body when one sees them. Where the sense of smell has been discussed by philosophers, it has often been supposed to be non-exteroceptive. The strangeness of this philosophical orthodoxy makes it natural to ask what would lead to its widespread acceptance. I (...) argue that philosophers have been misled by a visuocentric model of what exteroceptivity involves. Since olfaction lacks the spatial features that make vision exteroceptive the conclusion that olfaction is nonexteroceptive can appear quite compelling, particularly in the absence of an alternative model of exteroceptivity appropriate to olfaction. I offer a model according to which odours seem to be external to the body because they seem to be brought into the nose from without by sniffing and breathing through the nostrils. I argue that some natural-seeming objections to this model rely on substantive assumptions about how the senses are distinguished from one another, and how perceptual experience is put together out of its modality-specific parts, that require defence. (shrink)

Many children and adults experience significant breakdown in the use of language. The resulting pragmatic disorders present a considerable barrier to effective communication. This book is the first critical examination of the current state of our knowledge of pragmatic disorders and provides a comprehensive overview of the main concepts and theories in pragmatics. It examines the full range of pragmatic disorders that occur in children and adults and discusses how they are assessed and treated by clinicians. Louise Cummings attempts (...) to integrate the fields of pragmatics, language pathology and cognitive science by examining the ways in which pragmatics can make a useful contribution to debates about cognitive theories of autism. The reader is encouraged to think in a critical fashion about how clinicians, experimentalists and theorists deal with pragmatic issues. (shrink)

Following the publication of her 2017 book, Unthought: The Power of the Cognitive Nonconscious, N. Katherine Hayles discusses the themes of the book with Louise Amoore and Volha Piotukh. From the development of a theory of nonconscious cognition, to the capacities of novels to enact the connections between disparate phenomena, Hayles reflects on what is at stake ethically in new human-technical assemblages.

Human interactions are often improvised rather than scripted, which suggests that efficient coordination can emerge even when collective plans are largely underspecified. One possibility is that such forms of coordination primarily rely on mutual influences between interactive partners, and on perception–action couplings such as entrainment or mimicry. Yet some forms of improvised joint actions appear difficult to explain solely by appealing to these emergent mechanisms. Here, we focus on collective free improvisation, a form of highly unplanned creative practice where both (...) agents' subjective reports and the complexity of their interactions suggest that shared intentions may sometimes emerge to support coordination during the course of the improvisation, even in the absence of verbal communication. In four experiments, we show that shared intentions spontaneously emerge during collective musical improvisations, and that they foster coordination on multiple levels, over and beyond the mere influence of shared information. We also show that musicians deploy communicative strategies to manifest and propagate their intentions within the group, and that this predicts better coordination. Overall, our results suggest that improvised and scripted joint actions are more continuous with one another than it first seems, and that they differ merely in the extent to which they rely on emergent or planned coordination mechanisms. (shrink)

The topics discussed in this book are important to South Africans as they search for a new identity in a so-called secular community. A useful reader for academics and lay-people alike, this study empowers one to make up one's own mind with regard to ethical issues and related Biblical guidelines.

Resource allocation decisions are often made on the basis of clinical and cost effectiveness at the expense of ethical inquiry into what is acceptable. This paper proposes that a more compassionate model of resource allocation would be achieved through integrating ethical awareness with clinical, financial and legal input. Where a publicly-funded healthcare system is involved, it is suggested that having an agency that focuses solely on cost-effectiveness leaving medical, legal and ethical considerations to others would help depoliticise rationing decisions and (...) command greater public acceptance. (shrink)