In this paper, I will be discussing, through the lens of this paradox, the experiences of a Hindu devotee of God, the 16th-century poet Mirabai. I will map out some contours of this interaction that seems to be conceptually impossible and yet animates the devotional life. I will explore how Mirabai seeks to transgress, through her poetic expressions alternating with joy and sorrow, the finite realm and somehow contain the divine non-finite reality, namely, Krishna. As we will see, her attempts (...) to engage with Krishna, her non-finite beloved, and generate a loving interaction between herself and Krishna often leads to the disappearance of Krishna which encases her in a spiral of deep suffering and lament. However, it is precisely this agony that enables her to gradually withdraw herself from the finite world and, in turn, immerse herself devotionally in Krishna. I will explore, in the final section, the nature of Mirabai’s devotional victory, and how these moments of suffering, in the experience of separation from Krishna (viraha-bhakti), are yet charged with a liberating power. This spiritual telos allows for a deep devotional connection to be established between her finite self and Krishna, a connection that cannot be articulated straightforwardly on the logical plane. (shrink)

There are a number of conflicting accounts of thought insertion, the delusion that the thoughts of another are inserted into one’s own mind. These accounts share the common assumption of _realism_: that the subject of thought insertion has a thought corresponding to the description of her thought insertion episode. I challenge the assumption by arguing for an anti-realist treatment of first-person reports of thought insertion. I then offer an alternative account, _simulationism_, according to which sufferers merely simulate having a thought (...) inserted into their heads. By rejecting realism, the paper undermines a widespread explanatory framework that unites otherwise competing cognitive models of thought insertion. (shrink)

Abstract This essay discusses the paradox of the N?g?rjunian negation as presented in his Vigrahavy?vartani. In Part One it is argued that as the Naiy?yika remarks, N?g?rjuna's speech act ?No proposition has its own intrinsic thesis? seemingly contradicts his famous claim that he has no negation whatsoever. In Parts Two and Three I consider the traditional as well as modem responses to this paradox and offer my own. I argue that N?g?rjuna's speech act does not generate a paradox for two (...) reasons: (a) the equivalence thesis of the kind??P = ?P is obviously false; and (b) since N?g?rjuna's speech act is situated in the dialogical/conversational universe of discourse as opposed to the argumentative/systematic universe of discourse, the teaching of the non?intrinsic thesis of all statements that it purports, holds for all statements in its class, including itself. Lastly, it is argued that even though the N?g?rjunian speech act is not a negation situated in the argumentative universe of discourse, it serves both philosophical and soteriological purposes. (shrink)

What is Hinduism? Who is a Hindu? What form should Hinduism take in this day and age? This book proposes serious answers to these important challenging questions and presents them in an engaging way. Four men and four women, committed Hindus from different walks of life, gather under the format of a seminar to discuss these questions. They engage in the hard thinking necessary to develop a four-point definition of Hinduism. They construct foundations of a moderate viable Hinduism using the (...) definition. They show how different structures can be built on the foundations allowing expression of individual creativity and freedom. The book is the dialog of the eight diverse Hindus who show human emotions and passion along with acute reasoning, evolving a fascinating discourse. They traverse far and wide over the panorama of world religions as well as Eastern and Western philosophy. The result is a comprehensive philosophy of life that can inspire and empower not only Hindus but also all humans deeply interested in universal humanistic spirituality with competitive intellectual underpinning relevant for today. (shrink)

The claim that perfect hallucination is introspectively indistinguishable from perception has been a centrepiece of philosophical theorizing about sense experience. The most common interpretation of the indistinguishability claim is modal: that it is impossible to distinguish perfect hallucination from perception through introspection alone. I run through various models of introspection and show that none of them can accommodate the modal interpretation. Rejecting the modal interpretation opens up two alternative interpretations of the indistinguishability claim. According to the generic interpretation, hallucination is (...) indistinguishable from perception despite the existence of possible exceptions, while according to the actuality interpretation, the indistinguishability of hallucination from perception consists in the actual failure to distinguish hallucination from perception. These alternative understandings of the indistinguishability claim have a number of significant implications for the problem of perception, including the rejection of perfect hallucination and illusion in favour of our ordinary, non-philosophical concepts of these states. (shrink)

The last decades have seen major advances in the study of gestures both in humans and non-human primates. In this paper, we seriously examine the idea that there may be gestural form types that are shared across great ape species, including humans, which may underlie gestural universals, both in form and meaning. We focus on one case study, the hand fling gesture common to chimpanzees and humans, and provide a semantic analysis of this gesture.

The Lord of the Fourteen worlds is manifest here. Questioner: For whom is the title 'Dada Bhagwan' used? Dadashri: For 'Dada Bhagwan.' Not for me. I am a 'Gnani Purush A. M. Patel.' 'Dada Bhagwan' is the Lord of the fourteen worlds. He dwells within you also, but He has not awakened yet, he remains unmanifested. Here within me, He is fully awakened and manifest. He is capable of awakening the Lord within you.

We argue that formal linguistic theory, properly extended, can provide a unifying framework for diverse phenomena beyond traditional linguistic objects. We display applications to pictorial meanings, visual narratives, music, dance, animal communication, and, more abstractly, to logical and non-logical concepts in the ‘language of thought’ and reasoning. In many of these cases, a careful analysis reveals that classic linguistic notions are pervasive across these domains, such as for instance the constituency (or grouping) core principle of syntax, the use of logical (...) variables (for object tracking), or the variety of inference types investigated in semantics/pragmatics. The aim of this overview is to show how the application of formal linguistic concepts and methodology to non-linguistic objects yields non-trivial insights, thus opening the possibility of a general, precise theory of signs. (An appendix, found in the online supplements to this article, surveys applications of Super Linguistics to animal communication.). (shrink)

Those seeking to lead a spiritual life, or just wondering how to become more spiritual may become inspired towards serving others, or giving Seva (selfless service). To learn how to serve God one might emulate spiritual people, study with spiritual teachers, or look to different types of religion and different types of yoga. But finding spiritual guidance on the topic of Seva is not always easy. One might be left wondering, “Is service to humanity a higher means to make a (...) donation – or should I simply donate to charity? What are the best charities to donate to, or to serve?” Or one might ask, “How does Seva support my spiritual development? Is there spiritual power and spiritual transformation to be gained through it?” In the book “Right Understanding To Help Others: Benevolence”, Gnani Purush (embodiment of Self knowledge) Dada Bhagwan offers precise understanding about people helping others and the many benefits Seva has upon one’s spiritual growth. Dadashri explains that happiness begins from the moment one begins serving others and that, in offering Seva, one’s life will never lack for material comfort and happiness. Among the myriad of spiritual books available today, “Right Understanding To Help Others: Benevolence” is a unique and invaluable resource. (shrink)

The natural replacement of damaged cells by stem cells occurs actively and often in adult tissues, especially rapidly dividing cells such as blood cells. An exciting case in Boston, however, posits a kind of natural stem cell therapy provided to a mother by her fetus—long after the fetus is born. Because there is a profound lack of medical intervention, this therapy seems natural enough and is unlikely to be morally suspect. Nevertheless, we feel morally uncertain when we consider giving this (...) type of therapy to patients who would not naturally receive it. Much has been written about the ethics of stem cell research and therapy; this paper will focus on how recent advances in biotechnology and biological understandings of development narrow the debate. Here, the author briefly reviews current stem cell research practices, revisits the natural stem cell therapy case for moral evaluation, and ultimately demonstrates the importance of permissible stem cell research and therapy, even absent an agreement about the definition of when embryonic life begins.Although one promising technology, blighted ovum utilisation, uses fertilised but developmentally bankrupt eggs, it is argued that utilisation of unfertilised eggs to derive totipotent stem cells obviates the moral debate over when life begins. There are two existing technologies that fulfil this criterion: somatic cell nuclear transfer and parthenogenic stem cell derivation. Although these technologies are far from therapeutic, concerns over the morality of embryonic stem cell derivation should not hinder their advancement. (shrink)

Emotion plays a crucial role, both in general human experience and in psychiatric illnesses. Despite the importance of emotion, the relative lack of objective methodologies to scientifically studying emotional phenomena limits our current understanding and thereby calls for the development of novel methodologies, such us the study of illustrative animal models. Analysis of Drosophila and other insects has unlocked new opportunities to elucidate the behavioral phenotypes of fundamentally emotional phenomena. Here we propose an integrative model of basic emotions based on (...) observations of this animal model. The basic emotions are internal states that are modulated by neuromodulators, and these internal states are externally expressed as certain stereotypical behaviors, such as instinct, which is proposed as ancient mechanisms of survival. There are four kinds of basic emotions: happiness, sadness, fear, and anger, which are differentially associated with three core affects: reward (happiness), punishment (sadness), and stress (fear and anger). These core affects are analogous to the three primary colors (red, yellow, and blue) in that they are combined in various proportions to result in more complex “higher order” emotions, such as love and aesthetic emotion. We refer to our proposed model of emotions as called the “ Three Primary Color Model of Basic Emotions.”. (shrink)

This paper examines the role of mutual funds in corporate social responsibility. Using a fund-level, holdings-based CSR score, we find that CSR-friendly mutual funds improve firms’ CSR standings. This effect is more pronounced for firms with higher mutual fund ownership and stronger corporate governance. We further show that while CSR-friendly mutual funds have influence on almost all CSR categories, they focus on increasing CSR strengths rather than reducing CSR concerns. We also discover that CSR-friendly funds are more likely to vote (...) in favor of CSR proposals, and that firms owned by CSR-friendly funds are more likely to link their CEO compensation to CSR outcomes. These results suggest that actively managed mutual funds, which were previously thought to be indifferent to social and ethical issues, play a significant role in corporate social outcomes of the firms they invest in. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Nāgārjuna's Affective Account of MisknowingRoshni PatelIt is maintained that all beings and (their) qualitiesAre the fuel for the fire of awareness.Having been incinerated by brilliantTrue analysis, they are (all) pacified.—Ratnāvalī (RV)1.971In Nāgārjuna's formulation, ignorance about the nature of existents is scorching and thereby needs the alleviation that true analysis offers. This article explores what ignorance feels like from the subjective side of a knower in the Madhyamaka Buddhist tradition (...) through an analysis of epistemic affect. I borrow two affective concepts—"epistemic emotion" and "epistemic feeling"—from theorists in Anglo-American analytic epistemology to discuss affectively charged misknowing.2 In this literature, epistemic emotions are affective experiences that participate in a knower's epistemic activity in positive or negative ways, but are not necessary for that activity to proceed. In contrast, epistemic feelings are affectively qualitative experiences that are integral to a knower's activity. With a focus on texts by Nāgārjuna, I present fear as a paradoxical epistemic emotion that correlates with a similarly pathogenic and instigative function in Buddhist moral psychology. I then present determinacy as a more subtly operating epistemic feeling in reificatory ignorance. In addition to expanding epistemologically oriented discussions within Buddhist philosophy, this article also contributes to scholarly discussion of epistemic affect by introducing determinacy as a new epistemic feeling. [End Page 44]Diffuse and Complex IgnoranceThe central role of ignorance in formulating the problem of suffering and its cessation implies that in many ways all of Buddhism is interested in how we know and understand. This centrality is evident in the Avijja Sutta when the Buddha states:Bhikkhus, ignorance is the forerunner in the entry upon unwholesome states, with shamelessness and fearlessness of wrongdoing following along. For an unwise person immersed in ignorance, wrong view springs up. For one of wrong view, wrong intention springs up. For one of wrong intention, wrong speech springs up. For one of wrong speech, wrong action springs up. For one of wrong action, wrong livelihood springs up. For one of wrong livelihood, wrong effort springs up. For one of wrong effort, wrong mindfulness springs up. For one of wrong mindfulness, wrong concentration springs up.(Saṃyutta Nikāya (SN) 45.1)Here we see that avijjā, or ignorance, impedes the path of removing suffering. Similarly, in the twelve links of dependent origination, ignorance is at the start of the chain conditioning the other links that culminate in suffering (SN 12.2). Nāgārjuna also positions ignorance as a potential gatekeeper when he says that ignorance (ajñāna) causes some people to be intolerant of the wisdom of the Mahāyāna path taught by the Buddhas (RV 4.83).3 While we have ample exposition on the role of ignorance in various causal chains, what remains elusive is how to recognize our own ignorance as such in the experiential folds of seeing, feeling, and knowing. This is especially the case in the early works of the critical project of Madhyamaka ("Middle Way") philosophy by Nāgārjuna. The bulk of these works presents arguments against any ignorant metaphysics that essentializes existents in efforts to claim epistemic access to an objective ultimate reality. This article argues that through a certain way of reading Madhyamaka philosophical texts, we find helpful information for recognizing what ignorance feels like. I develop the phenomenology of epistemic emotions and feelings that coincide with the ignorant practices centrally targeted by Madhyamaka critical analysis.The encompassing scope of ignorance motivates us to conceive of it as entangled with a range of elements, including the affective components of knowing. While the terms avijjā or avidyā, are most often translated as "ignorance" this term can be problematically imprecise in philosophical contexts. In the subfield of ignorance studies within current Western philosophy, ignorance is often classified according to the object of which a subject lacks knowledge. By this paradigm, ignorance can be (1) factual in [End Page 45] the case of not knowing a particular fact, (2) erotetic when a subject does not know the answer to a question, or (3) practical when a subject does... (shrink)

This paper pursues the idea that human and non-human great apes share a common set of directive (imperative) gestures and their meanings. We investigate gestures that are multifunctional, in that they have different effects in different contexts, focusing on non-human ape gestures that communicate “Stop that” in some contexts, and “Move away” in others. What may superficially appear to be lexical ambiguity can be derived from a single abstract lexical entry, “Not X!”, concluded to be a candidate for a universal (...) building block of meaning, shared by human and non-human great apes, reflections of which may also be found in the pragmatic gestures in humans. (shrink)

A deficit in the number of organs available for transplantation persists even with an increase in donation rates. One possible choice of donor for organs that appears under-referred and/or unaccepted is patients with primary brain tumours. In spite of advances in the treatment of high-grade primary central nervous system (CNS) tumours, the prognosis remains dire. A working group on organs from donors with primary CNS tumours showed that the risk of transmission is small and outweighs the benefits of waiting for (...) a normal donor, in survival and organ life-years, with caveats. This paper explores the possibility that, if information on organ donation were made available to patients and their families with knowledge of their inevitable fate, perhaps some will choose to donate. It would be explained that to achieve this, elective ventilation would be performed in their final moments. This would obviate the consent question because of an advance statement. It is accepted that these are sensitive matters and there will be logistic issues. This will need discussion with the public and other professionals, but it could increase the number of donors and can be extrapolated to encompass other primary CNS tumours. (shrink)

Prior research suggests that the media plays an important information intermediary role in capital markets. We investigate the role of the media in influencing firms’ engagement in corporate social responsibility activities. Using a large sample of 4396 unique firms from 42 countries over the period 2003–2012, we find strong evidence that firms engage in more CSR activities if located in countries where the media has more freedom. This relation is robust to using various proxies for media freedom, an alternative source (...) of CSR data, and to applying the instrumental variables approach to address endogeneity. In additional analyses, we find that the positive relation between media freedom and CSR engagement is stronger for better governed firms and for larger firms. Since the media have the ability to impact reputational capital, we conclude that media freedom affects firms’ incentives to engage in costly CSR activities. (shrink)

"Aptavani 1" is the first in a series of spiritual books titled "Aptavani". In this series, Gnani Purush (embodiment of Self knowledge) Dada Bhagwan addresses age-old unanswered questions of spiritual seekers. Dadashri offers in-depth answers to questions such as: "Who am I?", "What is our purpose in life?", "What is the nature of the journey of souls?", "Why do bad things happen to good people?", "What does karma mean?", "How was the world created?", "Who is the 'Doer' (ego definition)?"Dadashri also (...) provides spiritual expositions on the topics of: "What is religion?", "How to find God?", "What is the difference in religion vs. spirituality?", "How do you define spirituality?", "How can I attain knowledge of Self?", "How can I experience my own pure Soul?", and "What is liberation?"Ultimately, Dadashri describes how the knowledge of Self is the final goal of all seeking. Without Self knowledge, one cannot attain ultimate liberation, or moksha. (shrink)

In this paper, we challenge the commonly held assumption that actors in the education sector are largely ethical, and that there is therefore little need to scrutinize leader behaviors in this sector. We also overcome past scholars’ tendencies to either focus selectively on positive leader behaviors, or to stay content with categorizing leader behaviors into effective and ineffective. Using data from three case studies previously conducted in eight British and French academic establishments, we show that not only do negative leader (...) behaviors abound in the education sector, but they can also be differentiated into three types: behaviors emanating from leaders’ lack of functional skills i.e., ineffective behaviors, behaviors emanating from leaders’ insouciance toward harming the organization and its members i.e., dysfunctional behaviors, and behaviors emanating from leaders’ lack of honesty, integrity, ethicality, and transparency i.e., unauthentic behaviors. We enrich current understanding on ineffective, dysfunctional, and unauthentic leader behaviors, and offer a unified framework of negative leader behaviors in the academic sector. Since each type of negative behavior emanates from different motivational drivers, different measures are required to curb them. These are also discussed. A comparison of our findings with those from leadership studies in other sectors reveals that negative leader behaviors in the education sector are quite similar to those in other sectors. (shrink)

For anyone wondering what is spiritual enlightenment, it is essential to learn of the 24 Tirthankaras of the past, and Tirthankaras of the present. In previous eras, it was possible to achieve instant enlightenment simply from meeting a Tirthankara. At present, such sudden enlightenment is not possible here on earth. In the current era, if one is seeking spiritual awakening, one can search for spiritual teachers, with hopes of understanding the meaning of spirituality and achieving spiritual transformation. But to attain (...) Self realization one must meet a living Gnani Purush (embodiment of Self knowledge). A living Gnani has the spiritual power both to give spiritual enlightenment, and to connect one with living Tirthankaras of the present, such as Simandhar Swami of Mahavideh Kshetra. In the book “The Current Living Tirthankara Shree Simandhar Swami”, Gnani Purush Dada Bhagwan offers spiritual guidance about Self realization, and how best to cultivate a connection with Simandhar Swami for the sake of ultimate liberation, or moksha. Whether on a spiritual quest to attain knowledge of Self, or simply to discover the highest level of spiritual people currently alive, this book is an invaluable resource. Among the many spiritual books available today, “The Current Living Tirthankara Shree Simandhar Swami” contains information that seekers will not find elsewhere. (shrink)

If you say that whatever happens is justice, you will remain without any questions. People however, are out to look for justice and desire liberation as well. This is a contradiction. You cannot have both. Where questions end, liberation begins. In this science of ours, called Akram Vignan (the step less knowledge of the self) there remains no questions. That is why it is so easy for people to follow. Param Pujya Dadashri (master of spiritual science) has given the extraordinary (...) discovery to the world that there is never any injustice in this world. Whatever has happened is justice. Nature has never deviated from justice. Nature is not a person or a God who is under any influences. Nature means scientific circumstantial evidences. So many circumstances have to be right for a task to be accomplished. (shrink)

Theorists have found it difficult to reconcile the unity of inner speech as a mental state kind with the diversity of its manifestations. I argue that existing views concerning the content of inner speech fail to accommodate both of these features because they mistakenly assume that its content is to be found in the ‘speech processing hierarchy’, which includes semantic, syntactic, phonemic, phonetic, and articulatory levels. Upon rejecting this assumption, I offer a position on which the content of inner speech (...) is determined by voice processing, of which speech processing is but one component. The resulting view does justice to the idea that inner speech is a motley assortment of episodes that nevertheless form a kind. (shrink)

This article describes a representation-based framework of distributed cognition. This framework considers distributed cognition as a cognitive system whose structures and processes are distributed between internal and external representations, across a group of individuals, and across space and time. The major issue for distributed research, under this framework, are the distribution, transformation, and propagation of information across the components of the distributed cognitive system and how they affect the performance of the system as a whole. To demonstrate the value of (...) this representation-based approach, the framework was used to describe and explain an important, challenging, and controversial issue — the concept of affordance. (shrink)

ABSTRACTThis article introduces the challenges of providing psychological assessments of people seeking asylum in the wake of their reported torture. These challenges invite professionals to consider ontology and epistemology. Critical realism is well-positioned to underlabour for the process of understanding a human rights violation, in which the complainant is both the key, and often sole, witness and claimed victim. For instance, the layered reality of critical realism allows practitioners to use retroduction to describe deeper structures and mechanisms of torture. The (...) judgemental rationality of critical realism allows practitioners to distinguish between competing interpretations of the evidence. Critical realism also avoids both the positivistic assumption that assessors can be value-free; and the relativist social constructionist position that, because assessors cannot av... (shrink)

While we often think of pain and suffering as a private experience or sensation that we endure in isolation, some philosophies have interpreted these phenomena in terms of our ontological character as beings who are in relation with other beings and our world more generally. We find complementary but distinct conceptions of pain in two differently situated philosophical projects, namely the philosophies of Martin Heidegger and the tradition of Madhyamaka Buddhism. When we take these expositions together, we find that the (...) same personal boundaries that make us understand pain to be lodged in a private, alienated sphere are conducive to a... (shrink)

Drawing on contrasting theoretical perspectives of self-interest and utilitarian/ethical motivations, we examine the degree to which a company's pace of departure from Russia after the Ukraine invasion is driven by its exposure to the Russian market. Moreover, we investigate whether firm-level political and non-political risks influence the propensity to delay or expedite the exit/withdrawal process. Contrary to utilitarian expectations advocating for ethical exit decisions irrespective of exposure and risks, firms with higher Russian exposure were less likely to exit sooner, indicating (...) a prioritization of business interests over ethical imperatives. This self-interest effect was further amplified by heightened political risks but attenuated by non-political risks. These findings remained consistent across various model specifications, with limited discernible variations based on firm characteristics such as ranking, COVID-19 exposure and risk, past idiosyncratic volatility, or family ownership and control. In addition, an examination of post-exit effects on profitability, risk, cost of capital, and liquidity revealed no statistically significant relationships. Our study highlights the prevalence of self-interest motivations over utilitarian principles, as firms with substantial Russian exposure prioritized safeguarding their business interests in the aftermath of the Ukraine invasion, even at the potential cost of ethical and social responsibility imperatives. (shrink)

Boundary extension is a memory phenomenon in which an individual reports seeing more of a scene than they actually did. We provide the first examination of boundary extension in individuals diagnosed with depression, hypothesising that an overemphasis on pre-existing schema may enhance boundary extension effects on emotional photographs. The relationship between boundary extension and overgeneralisation in autobiographical memory was also explored. Individuals with (n = 42) and without (n = 41) Major Depressive Disorder completed a camera paradigm task utilising positive, (...) negative, and neutral stimuli. Across all participants, positive (d = 0.37) and negative (d = 0.66) stimuli were extended more than neutral stimuli. This effect did not differ between depressed and never-depressed participants. Across all participants, images containing objects were extended more than images containing faces. An association was also evident between extension effects in memory for perceptual space and extensions of autobiographical memory across time. (shrink)

General psychopathology and cognition are likely to have a bidirectional influence on each other. Yet, the relationship between brain structure, psychopathology, and cognition remains unclear. This brief report investigates the association between structural properties of the cerebral cortex [surface area, cortical thickness, intracortical myelination indexed by the T1w/T2w ratio, and neurite density assessed by restriction spectrum imaging (RSI)] with general psychopathology and cognition in a sample of children from the Adolescent Brain Cognitive Development (ABCD) study. Higher levels of psychopathology and (...) lower levels of cognitive ability were associated with a smaller cortical surface area. Inter-regionally—across the cerebral cortex—the strength of association between an area and psychopathology is strongly correlated with the strength of association between an area and cognition. Taken together, structural deviations particularly observed in the cortical surface area influence both psychopathology and cognition. (shrink)

This paper brings kāmaśāstra into conversation with poetics (alaṅkāraśāstra) and modes of literary criticism associated with Sanskrit literature (kāvya). It shows how historical intersections between kāvya, kāmaśāstra, and alaṅkāraśāstra have produced insightful cross-domain typologies to understand the nature and value of canonical works of Sanskrit literature. In addition to exploring kāmaśāstra typologies broadly as conceptual models and analytical categories useful in literary-critical contexts, this paper takes up a specific formulation from the kāmaśāstra (the padminī-citriṇī-śaṅkhinī-hastinī type-casting of females) used by a (...) twentieth century literary critic to frame the relationships between canonical poets of Sanskrit literature. (shrink)

The online processing of both music and language involves making predictions about upcoming material, but the relationship between prediction in these two domains is not well understood. Electrophysiological methods for studying individual differences in prediction in language processing have opened the door to new questions. Specifically, we ask whether individuals with musical training predict upcoming linguistic material more strongly and/or more accurately than non-musicians. We propose two reasons why prediction in these two domains might be linked: Musicians may have greater (...) verbal short-term/working memory; music may specifically reward predictions based on hierarchical structure. We provide suggestions as to how to expand upon recent work on individual differences in language processing to test these hypotheses. (shrink)

Scientists, Engineers, Technocrats, Academicians, and Researchers have a vital role to play in the process of emergence of new theories, models, systems, and technologies. They also have a responsibility to harness these for common good and strive to prevent their possible ill effects in the era of rapid growth in technologies. ICM2ST-10 will play a significant role in generating awareness about the potential and the limitations of new technologies, concepts, theories, and trends. The chief objective of ICM2ST-10 is to bring (...) together experts from industries, academia, R&D institutions and other user communities on a common platform to discuss and share their expertise and experiences. (shrink)

This study examines the endogenous relation between corporate social responsibility and tax avoidance by focusing on a common strategy of corporate tax avoidance, i.e., establishing entities in offshore tax havens. Using hand-collected data on a sample of U.S. firms, we find that firms’ CSR ratings increase substantially in the two years after they first open tax haven affiliates. We provide evidence by using the controlled foreign corporations look-through rule enacted by Congress in 2006 that facilitates offshore profit shifting. We find (...) that firms that are affected by the CFC legislation increase their CSR practices in response. Overall, our results are consistent with the risk management theory, which argues that firms hedge against the potential negative consequences of aggressive tax avoidance practices through an increase in positive CSR activities. (shrink)