This study examines the impact of corporate tax avoidance on board of directors and chief executive officer reputation. Our regression results show that when firms engage in tax avoidance, both directors and CEOs, on average, are rewarded by improvements in their reputations as proxied by an increased number of outside board seats. In particular, both independent directors and non-CEO executive directors undergo positive changes in reputation. We also find that CEOs of tax-aggressive firms experience enhanced reputations by gaining extra board (...) seats. Our main regression results hold based on additional analyses. Overall, this study provides important empirical evidence confirming an association between tax avoidance and the individual reputations of directors and CEOs. (shrink)

A fundamental goal of research in neuroscience is to uncover the causal structure of the brain. This focus on causation makes sense, because causal information can provide explanations of brain function and identify reliable targets with which to understand cognitive function and prevent or change neurological conditions and psychiatric disorders. In this research, one of the most frequently used causal concepts is ‘mechanism’ — this is seen in the literature and language of the field, in grant and funding inquiries that (...) specify what research is supported, and in journal guidelines on which contributions are considered for publication. In these contexts, mechanisms are commonly tied to expressions of the main aims of the field and cited as the ‘fundamental’, ‘foundational’ and/or ‘basic’ unit for understanding the brain. Despite its common usage and perceived importance, mechanism is used in different ways that are rarely distinguished. Given that this concept is defined in different ways throughout the field — and that there is often no clarification of which definition is intended — there remains a marked ambiguity about the fundamental goals, orientation and principles of the field. Here we provide an overview of causation and mechanism from the perspectives of neuroscience and philosophy of science, in order to address these challenges. (shrink)

The advanced donation program was proposed in 2014 to allow an individual to donate a kidney in order to provide a voucher for a kidney in the future for a particular loved one. In this article, we explore the logistical and ethical issues that such a program raises. We argue that such a program is ethical in principle but there are many logistical issues that need to be addressed to ensure that the actual program is fair to both those who (...) do and do not participate in this program. (shrink)

Human suffering is a complex phenomenon that can manifest physically or psychologically. As the negative valence of affective phenomena, with the positive being pleasure or happiness, human suffering could easily be interpreted as something to avoid. Sartre explored existential aspects of human suffering in Being and Nothingness. Examining each occurrence of the word suffering in that work provides a basis for understanding the roles Sartre assigned to it within the human experience and consequently provides a more nuanced appreciation of this (...) complex phenomenon. An electronic copy of Being and Nothingness was searched for all occurrences of the word suffering (N = 50), tabularized using the Key Word In Context (KWIC) approach at the sentence level, resulting in 40 sentences for thematic analysis. That analysis resulted in 5 themes, showing the complexity of suffering in Sartre’s major philosophical work and suggesting that suffering is quintessentially human, unavoidable, and potentially liberating. (shrink)

Given that conspiracies exist, can we be justified in dismissing conspiracy theories without concerning ourselves with specific details? I answer this question by focusing on contrarian conspiracy theories, theories about conspiracies that conflict with testimony from reliable sources of information. For example, theories that say the CIA masterminded the assassination of John F. Kennedy, 9/11 was an inside job, or the Freemasons are secretly running the world are contrarian conspiracy theories. When someone argues for a contrarian conspiracy theory, their options (...) are to appeal to eyewitness testimony, incriminating documents, photographs, audio recordings, video recordings, allegedly scientific evidence, anomalies, or considerations of cui bono (who benefits). Most laypeople don’t know how to adequately respond to arguments for contrarian conspiracy theories, but this doesn’t mean that it’s dogmatic to reject them. I argue that many laypeople are defeasibly justified in rejecting a variety of contrarian conspiracy theories based on testimony and this justification is rarely defeated by arguments for contrarian conspiracy theories even if we don’t know how to respond to these arguments. (shrink)

Jury science is fraught with difficulty. Since legal and institutional hurdles render it all but impossible to study live criminal jury deliberation, researchers make use of various indirect methods to evaluate jury performance. But each of these methods are open to methodological criticism and, strikingly, some of the highest-profile jury research programmes in recent years have reached opposing conclusions. Uncertainty about jury performance is an obstacle for legal reform—ongoing debates about the ‘justice gap’ for complainants of sexual offences has rendered (...) these problems stark. This paper proposes a way to advance the debate. (shrink)

There is a strong formal analogy between proposition-wise supervenience of collective doxastic rationality on individual doxasticrationality and supervenience of social choice functions on individual choice functions. In light of this analogy, the basis for List and Pettit’s impossibility theorems can fruitfully be compared with the basis for Arrow’s. This helps to explain why List and Pettit can derive no impossibility theorem for set-wise supervenience. However, there are empirical reasons for doubting that set-wise supervenience of collective doxastic rationality on individual doxastic (...) rationality is necessary; a systematic feedback relationship between the former and some individual behavioral dispositions is probably sufficient to dissolve mysteries about group agency. Group doxastic rationality need not supervene on individual rationality. (shrink)

A defense is provided for repunctuating a sentence toward the end of Confessions X 40.65 to yield the following translation: "Neither did I myself discover them--that is, that ability of mine by which I did it--nor did that ability itself. Thou wast the one . . . .".

pt. 1. The image in abundance -- pt. 2. The wonder of the earth.

Healthcare decision making for children has adopted the best interest of the child standard, a principle originally employed by judges to adjudicate child placement in the case of parental death, divorce, or incompetence. Philosophers and medical ethicists have argued whether the best interest principle is a guidance principle (informing parents on how they should make healthcare decisions for their child), an intervention principle (deciding the limits of parental autonomy in healthcare decision making), or both. Those who defend it as only (...) a guidance principle often cite the harm principle as the appropriate intervention principle. In this article, I challenge current use of the best interest principle in pediatric decision making as a guidance principle and as an intervention principle. I propose a model that I call constrained parental autonomy, which focuses on promoting and protecting the child’s primary goods or basic needs. I show that constrained parental autonomy can serve as both a guidance principle and an intervention principle in making decisions. I conclude by examining a case study involving bone marrow donation by a young child to her sister. (shrink)

The Case of Archie Battersbee in the United Kingdom (UK) is a tragic one: a 12-year-old otherwise healthy boy who suffered a cardiac arrest at home on April 7, 2022, and was subsequently diagnosed...

Volume 19, Issue 11, November 2019, Page 31-32.

It is easy to create classroom discipline problems. By following the ten simple rules listed below you should be able to substantially improve your skill at this popular teacher pastime.

. Current debates concerning the concept of mental disorder involve many different philosophical issues. However, it is not always clear from these discussions how, or whether, these issues relate to one another, or in exactly what way they are important for the definition of disorder. This article aims to sort through some of the philosophical issues that arise in the current literature and provide a clarification of how these issues are related to one another and whether they are necessary for (...) defining disorder. I argue that the main concern in defining disorder, namely demarcation, is obscured by a number of these other philosophical issues and that a focus on demarcation gives us a means of placing these other issues in a clarifying context. (shrink)

Lea & Webley's (L&W's) non-exclusive distinction between tool-like and drug-like motivators is insufficiently discriminating to say much about money that is useful, as the distinction's equivocal application to sex, food, and drugs shows. Further, it appears as though the motivations of problem gamblers are non-metaphorically like those of drug addicts. (Published Online April 5 2006).

Volume 13 in The Middle Works of John Dewey, 1899–1924, series brings together Dewey’s writings for 1921 and 1922, with the exception of Human Nature and Conduct. A Modern Language Association Committee on Scholarly Editions textual edition. Ralph Ross notes in his Introduction that the 53 items constituting this volume “defend Dewey’s beliefs at 63 and look forward to what he was yet to write.” The essays to which Dewey responded, as well as abstracts of articles that have been (...) published only in Japanese, appear as appendixes. The article “Valuation and Experimental Knowledge” treats a favorite Dewey theme: “Most of the important crises of life are cases where tastes are the only things worth dis­cussing, and where, if the life of reason is to exist and prevail, judgment must be per­formed with regard for its logical implica­tions.” The philosophical articles stress Dewey’s view that, as Ross remarks, “philosophies are not timeless and universal, but speak to times, places and conditions.”. (shrink)

Researchers face perennial difficulties in studying live jury deliberation. As a result, the academic community struggles to reach a consensus on key matters of legal reform concerning jury trials. The hurdles faced by empirical jury researchers are often legal or institutional. This note argues that the legal and institutional barriers preventing live deliberation research should be removed and discusses two forms that live deliberation research could take.

Protein synthesis inhibitors prolong the half‐lives of most mRNAs at least fourfold in the somatic cells of higher eukaryotes and in yeast cells. Some mRNAs are stabilized because the inhibitors affect mRNA‐specific regulatory factors; however, hundreds or thousands of other mRNAs are probably stabilized by a common mechanism. We propose that mRNA stabilization in cells treated with a translation inhibitor reflects a physiological process that occurs during each mitosis and is important for cell survival. Transcription and translation rates decline drastically (...) during a 1–2 hour interval of mitosis. We hypothesize that translational repression during this interval somehow inactivates a critical component of the mRNA degradation machinery. As a result, mRNA half‐lives are prolonged during the interval when transcription is repressed. If labile mRNAs were not stabilized during mitosis they, and perhaps also the labile proteins they encode, would be depleted as the cell entered G1 phase, with deleterious consequences. Stabilization during mitosis, or in response to translation inhibitors, thus preserves the capacity of the cell to synthesize essential proteins as it enters G1 or recovers from inhibitor treatment. mRNA stabilization might serve a similar purpose during starvation or any stress negatively affecting translation. (shrink)