This study examines whether corporate social responsibility performance is associated with corporate tax avoidance. Employing a matched sample of 434 firm-year observations from the Kinder, Lydenberg, and Domini database over the period 2003–2009, our logit regression results show that the higher the level of CSR performance of a firm, the lower the likelihood of tax avoidance. Our results indicate that more socially responsible firms are likely to display less tax avoidance. Finally, the results from our additional analysis show that the (...) CSR categories community relations and diversity represent particularly important elements of CSR performance that reduce tax avoidance. (shrink)

This study examines the impact of board of director gender diversity on corporate tax aggressiveness. Based on a sample of 418 U.S. firms covering the 2006–2009 period, our ordinary least squares regression results show a negative and statistically significant association between female representation on the board and tax aggressiveness after controlling for endogeneity. Our results are consistent across several measures of tax aggressiveness and additional robustness checks.

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)

While Hermann Levin Goldschmidt didn’t read Yiddish anarchists, there seems to have been a convergent evolution in their thinking. Goldschmidt’s looking up to Jewish lore as a source of liberating creativity is commonly encountered in Yiddish anarchist texts. His view of action as a constant response to internal and external challenges in the struggle for an open future is developed by Isaac Nachman Steinberg on the basis of nineteenth-century vitalism. Goldschmidt’s theory of anarchist individualism as willed self-limiting solidarity has a (...) compelling parallel in Hillel Solotaroff’s view of history. His use of impressionism and photography to eternalize the immediacy of human actuality is akin to Rudolf Rocker’s championing of decadent literature. In both cases, the goal of anarchism is not a dictatorship of the former downtrodden, but a continuous and contradictory evolution of freedom in ever-changing contexts. (shrink)

We speak of the right to know with relative ease. You have the right to know the results of a medical test or to be informed about the collection and use of personal data. But what exactly is the right to know, and who should we trust to safeguard it? This book provides the first comprehensive examination of the right to know and other epistemic rights: rights to goods such as information, knowledge and truth. These rights play a prominent role (...) in our information-centric society and yet they often go unnoticed, disregarded and unprotected. As such, those who control what we know, or think we know, exert an influence on our lives that is often as dangerous as it is imperceptible. Beginning with a rigorous but accessible philosophical account of epistemic rights, Lani Watson examines the harms caused by epistemic rights violations, drawing on case studies across medical, political and legal contexts. She investigates who has the right to what information, who is responsible for the quality and circulation of information and what epistemic duties we have towards each other. This book is essential reading for philosophers, legal theorists and anyone concerned with the protection and promotion of information, knowledge and truth.. (shrink)

Learners exposed to an artificial language recognize its abstract structural regularities when instantiated in a novel vocabulary (e.g., Gómez, Gerken, & Schvaneveldt, 2000; Tunney & Altmann, 2001). We asked whether such sensitivity accelerates subsequent learning, and enables acquisition of more complex structure. In Experiment 1, pre-exposure to a category-induction language of the form aX bY sped subsequent learning when the language is instantiated in a different vocabulary. In Experiment 2, while naíve learners did not acquire an acX bcY language, in (...) which aX and bY co-occurrence regularities were separated by a c-element, prior experience with an aX bY language provided some benefit. In Experiment 3 we replicated this finding with a 24-hour delay between learning phases, and controlled for prior experience with the aX bY language's prosodic and phonological characteristics. These findings suggest that learners, and the structure they can acquire, change as a function of experience. (shrink)

Hume and Rousseau argue that “feeling with and/or for others” is natural and basic to us as human persons. but Royce claims that merely feeling the fleeting impulse of sympathy is not the moral insight itself. Compassion must be both felt and acted upon for it to play the role in morality ascribed by Hume and Rousseau. Why is it so often the case that we fail to feel compassion for others and, even when we do, why do we often (...) fail to act on this basis? There are multiple socially constructed barriers to feeling and acting on compassion, three of which are discussed: null curriculum. stereotyping and privileges. Finally, the Dalai Lama maintains that it is in every person’s own self-interest to develop compassion for others because it is the source of both inner and external peace. (shrink)

The landscape of contemporary epistemology has significantly diversified in the past 30 years, shaped in large part by two complementary movements: virtue and social epistemology. This diversification provides an apt theoretical context for the epistemology of education. No longer concerned exclusively with the formal analysis of knowledge, epistemologists have turned their attention towards individuals as knowers, and the social contexts in which epistemic goods such as knowledge and understanding are acquired and exchanged. As such, the concerns of epistemology have once (...) again aligned with questions lying at the heart of the philosophy of education regarding the nature, aims and practice of education. Employing the conceptual tools and frameworks of the contemporary field, these questions are addressed by both epistemologists and education theorists in the emerging epistemology of education literature. (shrink)

In this paper, I explore the role that the intellectual virtue of curiosity can play in response to some of the most pressing challenges of the Information Age. I argue that virtuous curiosity represents a valuable characterological resource for the twenty-first century, in particular, a restricted form of curiosity, namely inquisitiveness. I argue that virtuous inquisitiveness should be trained and cultivated, via the skill of good questioning, and discuss the risks of failing to do so in relation to the design (...) and use of novel technologies. If left unchecked, I argue, vicious forms of curiosity can emerge, with broad implications for society as a whole. Thus, we should seek to cultivate virtuous curiosity and teach the skill of good questioning to those of us (in principle, all of us) who use and rely on technology in our work and lives. (shrink)

Questioning is a familiar, everyday practice which we use, often unreflectively, in order to gather information, communicate with each other, and advance our inquiries. Yet, not all questions are equally effective and not all questioners are equally adept. Being a good questioner requires a degree of proficiency and judgment, both in determining what to ask and in deciding who, where, when, and how to ask. Good questioning is an intellectual skill. Given its ubiquity and significance, it is an intellectual skill (...) that, I believe, we should educate for. In this paper, I present a central line of argument in support of educating for good questioning, namely, that it plays an important role in the formation of an individual’s intellectual character and can thereby serve as a valuable pedagogical tool for intellectual character education. I argue that good questioning plays two important roles in the cultivation of intellectual character: good questioning stimulates intellectually virtuous inquiry and contributes to the development of several of the individual intellectual virtues. Insofar as the cultivation of intellectually virtuous character is a desirable educational objective, we should educate for good questioning. (shrink)

In this interview, Lani Roberts provides a philosophical justification for the study of diversity issues and highlights the pedagogical methods needed to prepare students to live and thrive in a diverse society. This article is a partial transcript of a recorded interview.

The interest in meaningful work has significantly increased over the last two decades. Much of the associated managerial research has focused on researching ways to 'provide and manage meaning' through leadership or organizational culture. This stands in sharp contrast with the literature of the humanities which suggests that meaningfulness does not need to be provided, as the distinct feature of a human being is that he or she has an intrinsic 'will to meaning'. The research that has been done based (...) on the humanistic paradigm has been quite fragmented. This article aims to address these gaps through an action research project that actively involved participants in the process of affirming and uncovering the meaningfulness of their work. Our findings contribute to current organizational scholarship and practice as they enable scholars to clearly distinguish 'meaningful work' from 'the management of meaning', bring together the various sources of meaningful work in one framework and show their relationship with each other, clearly show the importance of engaging with both the inspiration towards the ideal as well as the often less than perfect self and the organizational reality in which meaning gets expressed and contribute to our understanding of how to engage individuals in conversations about meaningful work that are not prescriptive or exclusive, but that also show where meanings are commonly held. (shrink)

Enquiry into the relationship between kinds of oppression raises several possibilities. Perhaps there are multiple yet distinct oppressions. If this is so, are there philosophical relationships among them? What are the theoretical distinctions between racism and sexism, for example. The question raised here has to do with the philosophical structure of social dominance, rather than the discrete manifestations usually based on distinct target groups. Although the characteristics of peoples who are targets of each of the individual kinds of oppression are (...) different, and even though many people are multiply oppressed, there is good reason to question the underlying assumption that each form of oppression is fundamentally separate and distinct from the others. There are many deep correspondences shared by specifically focused theories of oppression. It is plausible to suggest there is a single phenomenon called oppression. Perhaps there is only one monster with several heads, rather than many monsters hiding in our communal closet. (shrink)

The philosophical treatment of abortion has rarely placed actual women at the center of the discussion. This essay argues that moral decisions are made by actual persons and a woman, as a person, is more than a breeder of humans. Drawing on an analogy with the treatment of light in quantum physics, it also argues that the status of a fertilized ovum is indeterminate, often dependent on the context of the woman's life.

Questions are, in many respects, the hallmarks of the philosopher's trade. They are passed down from one generation to the next and yet, throughout history, philosophers have had relatively little to say about questions. In particular, few have asked or tried to answer the question ‘what is a question'. I call this the ‘Question Question’ and I offer an answer to it in this paper, furnishing philosophical analysis with the results of a large online survey, which has been running for (...) more than a decade. (shrink)

This review essay provides a critical discussion of Linda Zagzebski’s Exemplarist Moral Theory. We agree that emt is a book of impressive scope that will be of interest to ethical theorists, as well as epistemologists, philosophers of language, and philosophers of religion. Throughout the critical discussion we argue that exemplarism faces a number of important challenges, firstly, in dealing with the fallibility of admiration, which plays a central role in the theoretical framework, and secondly, in serving as a practical guide (...) for moral development. Despite this, we maintain that emt points the way for significant future theoretical and empirical research into some of the most well-established questions in ethical theory. (shrink)

In this paper, I focus on the role of curiosity as a key motivating factor in successful collaboration for interdisciplinary research. I argue that curiosity is an important, perhaps essential component of successful collaboration for interdisciplinary teams. I begin by defining curiosity and highlighting the significance of the characteristic motivation of the virtue for successful collaboration. I argue that curiosity initiates, maintains, and coordinates successful collaborative interdisciplinary research. Moreover, if curiosity is a foundational intellectual virtue, then it is not only (...) important but essential for successful collaboration. I then draw attention to a specific type of curiosity, namely inquisitiveness, and argue that the defining feature of inquisitiveness – good questioning – renders it a particularly valuable form of curiosity for collaborative projects, including (although not limited to) interdisciplinary research. I conclude by deriving some practical recommendations for successful collaboration in interdisciplinary research. (shrink)

There is an enduring and widespread perception amongst policy makers and practitioners that certain groups of children, in particular those who find learning difficult, have a detrimental effect on the achievement of other children. Challenging this basic assumption, this award-winning book argues that high levels of inclusion can be entirely compatible with high levels of achievement and that combining the two is not only possible but essential if all children are to have the opportunity to participate fully in education. This (...) fully revised second edition is packed with vivid case studies that explore the benefits and tensions for children and schools, and sets out to answer the following questions: What is the nature of the relationship between the inclusion of some children and the achievement of all? Are there strategies which can raise the achievement of all children, whilst safeguarding the inclusion of others who are more vulnerable? What changes can a school make to ensure high levels of inclusion as well as high levels of achievement for all its children? Achievement and Inclusion in Schools offers a fully up-to-date analysis of current issues in light of recent changes to education policy in England, Scotland, Wales and Northern Ireland. It provides practical guidance for practitioners and policy-makers, and will be of interest to anyone passionate about inclusive education. (shrink)

Practical Ethics in Architecture and Interior Design Practice presents the basics of design practice through ethical scenarios, ushering design students into real-world experiential learning. Each chapter begins with a detailed story involving a complicated set of practical and ethical dilemmas, exemplifying those encountered each day in the world of professional practice. Practice-based topics such as contracts and project delivery methods, marketing design services, cross-cultural collaboration, virtual connectivity, social justice and sustainable design, soft skills, and other related professional practice themes are (...) anchored in realistic scenarios. While all the stories are fictional, in writing them the authors drew from over 75 combined years of professional experience in architecture and interior design, as well as many years of academic experience in teaching professional practice and ethics to architecture and interior design students. Each story is followed by discussion questions and suggested additional resources. This book provides a unique integrated perspective into the allied fields of architecture and interior design with topics relevant to both fields as well as specific to each profession. It prepares students of both disciplines for the broad issues of professional practice and encourages them to become ethical practitioners ready to contribute effectively to design teams and to ask the right questions. (shrink)

This paper explains some of the reasoning behind “Can a Good Philosophical Contribution Be Made Just by Asking a Question?,” a paper which consists solely in its title and which is published in the same issue of the journal as the present paper. The method for explaining that reasoning consists in making available a lightly edited version of a letter the authors sent to the editors when submitting the title-only paper. The editors permitted publication of that paper on the condition (...) that the authors also separately publish a version of that letter; the present paper aims to fulfil that condition. (shrink)

Models are of central importance in many scientific contexts. The centrality of models such as inflationary models in cosmology, general-circulation models of the global climate, the double-helix model of DNA, evolutionary models in biology, agent-based models in the social sciences, and general-equilibrium models of markets in their respective domains is a case in point (the Other Internet Resources section at the end of this entry contains links to online resources that discuss these models). Scientists spend significant amounts of time building, (...) testing, comparing, and revising models, and much journal space is dedicated to interpreting and discussing the implications of models. In short, models are one of the principal instruments of modern science. (shrink)

Machine ethics and robot rights are quickly becoming hot topics in artificial intelligence and robotics communities. We will argue that attempts to attribute moral agency and assign rights to all intelligent machines are misguided, whether applied to infrahuman or superhuman AIs, as are proposals to limit the negative effects of AIs by constraining their behavior. As an alternative, we propose a new science of safety engineering for intelligent artificial agents based on maximizing for what humans value. In particular, we challenge (...) the scientific community to develop intelligent systems that have human-friendly values that they provably retain, even under recursive self-improvement. (shrink)

The volume contains twenty essays devoted to the philosophy of mathematics and the history of logic. They have been divided into four parts: general philosophical problems of mathematics, Hilbert's program vs. the incompleteness phenomenon, philosophy of mathematics in Poland, mathematical logic in Poland. Among considered problems are: epistemology of mathematics, the meaning of the axiomatic method, existence of mathematical objects, distinction between proof and truth, undefinability of truth, Goedel's theorems and computer science, philosophy of mathematics in Polish mathematical and logical (...) schools, beginnings of mathematical logic in Poland, contribution of Polish logicians to recursion theory. (shrink)

Infants are sensitive to statistics in spoken language that aid word‐form segmentation and immediate mapping to referents. However, it is not clear whether this sensitivity influences the formation and retention of word‐referent mappings across a delay, two real‐world challenges that learners must overcome. We tested how the timing of referent training, relative to familiarization with transitional probabilities (TPs) in speech, impacts English‐learning 23‐month‐olds’ ability to form and retain word‐referent mappings. In Experiment 1, we tested infants’ ability to retain TP information (...) across a 10‐min delay and use it in the service of word learning. Infants successfully mapped high‐TP but not low‐TP words to referents. In Experiment 2, infants readily mapped the same words even when they were unfamiliar. In Experiment 3, high‐ and low‐TP word‐referent mappings were trained immediately after familiarization, and infants readily remembered these associations 10 min later. In sum, although 23‐month‐old infants do not need strong statistics to map word forms to referents immediately, or to remember those mappings across a delay, infants are nevertheless sensitive to these statistics in the speech stream, and they influence mapping after a delay. These findings suggest that, by 23 months of age, sensitivity to statistics in speech may impact infants’ language development by leading word forms with low coherence to be poorly mapped following even a short period of consolidation. (shrink)

The paper proposes an outline of a reconciliatory approach to the perennial controversy between epistemological realism and anti-realism (constructionism). My main conceptual source in explaining this view is the philosophy of pragmatism, more specifically, the epistemological theories of George H. Mead, John Dewey, and also William James’ radical empiricism. First, the paper analyzes the pragmatic treatment of the goal-directedness of action, especially with regard to Mead’s notion of attitudes, and relates it to certain contemporary epistemological theories provided by the cognitive (...) sciences (Maturana, Rizzolatti, Clark). Against this background, the paper presents a philosophical as well as empirical justification of why we should interpret the environment and its objects in terms of possibilities for action. In Mead’s view, the objects and events of our world emerge within stable patterns of organism-environment interactions, which he called “perspectives”. According to pragmatism as well as the aforementioned cognitive scientists, perception and other cognitive processes include not only neural processes in our heads but also the world itself. Elaborating on Mead’s concept of perspectives, the paper argues in favor of the epistemological position called “constructive realism.”. (shrink)

John Dewey's Ethics: Democracy as Experience.

Williams’s famous argument against immortality rests on the idea that immortality cannot be desirable, at least for human beings, and his contention has spawned a cottage industry of responses. As I will intend to show, the arguments over his view rest on both a difference of temperament and a difference in the sense of desire being used. The former concerns a difference in whether one takes a forward-looking or a backward-looking perspective on personal identity; the latter a distinction between our (...) normal desire to continue living and the kind of desire implied in desiring immortality. Showing that there is some sense of identity and desire that support Williams’s conclusion goes some way toward providing support for his argument, if not a full-fledged defense of it. (shrink)