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)

Genetically and neurodevelopmentally, there may be a thousand schizophrenias, yet there would be no schizophrenia at all without active contribution from all of us; none – outside the primitive processes that regulate our relationship with one another. In order to understand the nature of schizophrenia as it unfolds relatively uniformly in the social context, we need to depart from an evolutionarily more feasible understanding of society. (Published Online November 9 2006).

This paper will suggest that the work Alfred North Whitehead provides a fruitful resource for understanding the philosophical development and validity of scientific concepts through an analysis of their socio-historical location. The paper will address two key elements of Whitehead?s thought. One element is "The Bifurcation of Nature" and the paper traces the influence that this conceptual compromise has had on philosophy and science through its reinforcement of the division between the natural and the social sciences. The second element is (...) the status of abstraction in thought and existence. The article will outline Whitehead?s argument that it is necessary to pay attention to the social environment which both enables and inhibits thought if historical epistemology is to develop novel yet analytically strong concepts. (shrink)

Dominance hierarchies are ubiquitous in the societies of human and non-human animals. Evidence from comparative, developmental, and cognitive psychological investigations is presented that show how social dominance hierarchies shaped the evolution of the human mind, and hence, human social institutions. It is argued that the pressures that arise from living in hierarchical social groups laid a foundation of fundamental concepts and cognitive strategies that are crucial to surviving in social dominance hierarchies. These include recognizing and reasoning transitively about dominance relations, (...) fast-track learning of social norms (permissions, prohibitions, and obligations), detecting violations of social norms (cheating), monitoring reciprocal obligations, and reading the intentions of others. (shrink)

Dominance hierarchies are ubiquitous in the societies of human and non-human animals. Evidence from comparative, developmental, and cognitive psychological investigations is presented that show how social dominance hierarchies shaped the evolution of the human mind, and hence, human social institutions. It is argued that the pressures that arise from living in hierarchical social groups laid a foundation of fundamental concepts and cognitive strategies that are crucial to surviving in social dominance hierarchies. These include recognizing and reasoning transitively about dominance relations, (...) fast-track learning of social norms (permissions, prohibitions, and obligations), detecting violations of social norms (cheating), monitoring reciprocal obligations, and reading the intentions of others. (shrink)

The following three points are made. One must consider not only the levels of circulating hormone but the target tissue upon which the hormone acts. Increased testosterone levels alone do not account for differences in displayed intermale aggression, because testosterone and social environment interact in complex ways to influence behavior. A given behavior can be triggered by multiple motivational systems.

This study details the methodological process for creating a tool for the identification of COVID-19 potential contagion situations in sports and physical education before, during, and after practice and competition. It is a tool that implies an educational and methodological process with all the agents of the sports system. This tool identifies the large number of interactions occurring through sports action and everything that surrounds it in training, competition, and organization. The aim is to prepare contingency protocols based on an (...) exhaustive analysis, risk detection, and proposal of contingency measures trying to reduce the residual risk to a minimum. In the second part, the results of the implementation of this tool in the sports system of Galicia (Spain) are shown. The technicians have changed their perceptions about the coronavirus transmission in sports. They highlight the problem for returning to sports participation for athletes under 18 years in the pandemic context. (shrink)

In light of the recent focus in bioethics on questions of deliberate moral enhancement through the use of psychoactive drugs, Levy et al. (2014) argue that the more pressing issue may be the incidental effect that prescription drugs could already be having on moral agency. Although concerns have focused on the possibility of altering moral psychology through direct effects on brain function, the authors point out that this may already be a reality, albeit an unintentional one. They conclude from their (...) survey of prescription drugs already in use, that we should urgently investigate the ways they may be “influencing the shape of our societies” (2014, 123). The question of how we ought to respond to this possibility, I believe, must be considered in the broader context of existing attitudes and policy in response to substances with similar effects; and the relative significance of these drug effects compared with other factors, in particular social factors that shape society through their developmental influence on moral psychology. -/- First, it is important to consider the drugs described by the authors alongside widely used drugs with known, comparable effects. For example, alcohol has profound effects on features of cognition that seem relevant to moral agency, in altering risk assessment and increasing aggression (Bushman and Cooper 1990; George et al. 2005). Its impairing of inhibitory control arguably undermines the reflective processes that are often considered central to moral agency (Craigie 2011; Field et al. 2010). However, by and large the current policy adopted in liberal democratic societies is to educate people about these dangers but leave it up to adults to choose whether they use alcohol. Exceptions to this position are grounded in reasons of public protection, for example, in the case of blood alcohol limits for drivers in order to protect people against injury or death as a result of drunk driving. Restrictions are also sometimes placed on inebriation in the context of particular public roles, for example, serving on a jury, although the issue remains controversial (Law Reform Commission 2010, s. 8.21, 8.26, 8.27). This approach to alcohol regulation offers an established model for responding to the kinds of drugs in question. Broadly, it suggests that concerns about the effect of a drug on moral agency are only considered serious enough to warrant restricting its use when this puts others at risk of serious harms, or when a person is fulfilling a public role where sound decision making is of great importance (e.g., in maintaining trust in institutions such as the criminal justice system). Although at first it may be an alarming thought that pharmaceuticals [End Page 127] could be influencing individual moral psychology, the example of alcohol suggests that this this is a familiar experience, and something for which states already have a policy framework. -/- Caffeine is another commonly used drug with psychoactive properties that seem likely to affect moral agency. Along with potentially morally relevant effects on attention and aggression (Einöther and Giesbrecht 2013; Kuhns et al. 2010), research suggests a connection between cortisol—a hormone that is elevated by caffeine—and the processing of social cues relating to threat (Montoya et al. 2012; Putman et al. 2007). There are little in the way of restrictions on the use of caffeine. Nonetheless, one might be concerned about the possible effects of caffeine on moral agency and society, particularly if the effects are less obvious than in the case of alcohol (Kuhns et al. 2010). The same concern might apply to the pharmaceuticals in question. Perhaps there is a need to investigate these effects on thought and behavior because they are not easy to detect. The greater danger might be in the fact that people do not recognize how these drugs change their appraisals and decisions, rather than in the effects themselves. It seems a reasonable suggestion that if a drug has significant enough effects on interpersonal relationships, then this information should be made available as a part of an informed consent procedure. (shrink)

In this study of space and power and knowledge in France from the 1830s through the 1930s, Rabinow uses the tools of anthropology, philosophy, and cultural criticism to examine how social environment was perceived and described. Ranging from epidemiology to the layout of colonial cities, he shows how modernity was revealed in urban planning, architecture, health and welfare administration, and social legislation.

People experiencing similar conditions may make different decisions, and their belief systems provide insight about these differences. An example of high‐stakes decision‐making within a complex social context is the Arab Spring, in which large numbers of people decided to protest and even larger numbers decided to stay at home. This study uses qualitative analyses of interview narratives and social media addressing individual decisions to develop a computational model tracing the cognitive decision‐making process. The model builds on work by Abelson and (...) Carroll (1965), Schank and Abelson (1977), and Axelrod (1976) to systematically trace the inferences connecting beliefs to decisions. The findings show that protest decisions were often based on positive emotions such as pride, hope, courage, and solidarity, triggered by beliefs about successful protest and self‐sacrifice. By contrast, decisions to stay at home were triggered by beliefs about safety, state approval, and living conditions. As one participant said, “When I heard about the revolution in Tunisia, my heart was filled with solidarity for the people.” In the words of a non‐participant: “When people are killed, we must be careful. There are more important things than protest: safety and stability.” This study of individual explanations about events identifies the role of emotions in high‐stakes decision‐making within complex social environments. (shrink)

Bourdieu suggested that the habitus contains the ‘genetic information’ which both allows and disposes successive generations to reproduce the world they inherit from their parents’ generation. While his writings on habitus are concerned with embodied dispositions, biological processes are not a feature of the practical reason of habitus. Recent critiques of the separate worlds of biology and culture, and the rise in epigenetics, provide new opportunities for expanding theoretical concepts like habitus. Using obesity science as a case study we attempt (...) to conceptualise the enfolding of biological and social processes (via a Deleuzian metaphor) to develop a concept of biohabitus – reconfiguring how social and biological environments interact across the life course, and may be transmitted and transformed intergenerationally. In conclusion we suggest that the enfolding and reproduction of social life that Bourdieu articulated as habitus is a useful theoretical frame that can be enhanced to critically develop epigenetic understandings of obesity, and vice versa. (shrink)

Data from three separate studies conducted in Maputo, Mozambique, in 1993 are used to analyse the relationship between the type of social environment in which women work and their fertility and contraceptive use. The analysis finds that women who work in more collectivized environments have fewer children and are more likely to use modern contraception than women who work in more individualized milieus and those who do not work outside the home. Most of these differences persist in multivariate tests. (...) It is argued that collectivized work environments are most conducive to diffusion and legitimation of reproductive innovations. In contrast, individualized environments tend to isolate women and therefore may retard their acceptance of innovative fertility-related behaviour. (shrink)

The Communicational Theory of Law (CTL) usually differentiates between Legal Sociology and Legal Theory, in the sense that Legal Sociology is concerned with the social validity of the rules and Legal Theory with the formal or legal validity of the rules. It can be argued that both disciplines are two different perspectives of the same empirical reality (legal rules). Also, legal System and social milieu are two closely linked realities; they cannot be separated because they need each other. The Law (...) is the form or order that the social milieu takes, and, at the same time, the social environment provides the ideas, collective representations and other matters that need a legal regulation. For this reason, the epistemological separation between Sociology and Legal Theory must be overcome when the theoretical perspective comes to legal decisions. Thus, the decisional moment becomes the meeting point between the legal System and the social milieu. This is where the concept of the legal System fulfils its main function, as it allows for the dynamism and adaptability of the legal order. The hermeneutic re-elaboration of the normative texts will be the channel through which the social facts and other material elements can inform the meaning or possible interpretations of the rules and institutions of the legal order. This happens primarily by influencing theoretical and doctrinal works of an expository and didactic nature; and secondarily by influencing the decisions of legal operators and courts. This study seeks to explain how the social context influences legal decisions and the formation of the legal System, from a communicational perspective of Law. In order to do so, it will be necessary to set out two epistemological premises of CTL: the semiotic tripartition of the Theory of Law and the legal Order-legal System distinction. (shrink)

This paper is designed to examine a practitioner oriented model for addressing ideas of corporate social responsibility and integrating those ideas into corporate strategy. Industry will be discussed as the appropriate level of analysis to assist managers in understanding their firm’s external environment and their approach to the more specific social environment. The industry-organization model is used to develop boundaries of competition and social responses. The five forces model will be extended to apply to the social environment and will include (...) industry dimensions, stakeholders, social issues, managerial attention and social impacts. (shrink)

The human neuroendocrine system is highly sensitive to the social environment. Hormones such as testosterone and cortisol are released in response to a wide variety of social stimuli. The evolutionary functions of this sensitivity are not well understood. Longitudinal monitoring of hormones, behavior, and social environment is a promising research paradigm for solving these evolutionary puzzles.

Across these essays Arnold Berleant demonstrates how aesthetic values and theory can be used to reappraise our social practices. He tackles issues within the built environment, everyday life and politics, breaking down the dichotomy between the natural and the human. His work represents a fresh approach to traditional philosophical questions in not only ethics, but in metaphysics, truth, meaning, psychology, phenomenology and social and moral philosophy. Topics covered include the cultural aesthetics of environment, ecological aesthetics, the aesthetics of terrorism and (...) the subversion of beauty. The corruption of taste by the forces of commercial interests as well as how aesthetics can advance our understanding of violence is also considered. Berleant's exploration is supported by his analysis of 19th-century art to the present day, starting with impressionism through to postmodernism and contemporary artistic interventions. By critically examining the field in this way and casting new light on social understanding and practice, this collection makes a substantive contribution in identifying and clarifying central human issues, guided by an understanding of aesthetic experience and appreciation as a powerful tool for social critique. (shrink)

Psychologists are interested in understanding how early social environments impact children’s behavior and cognition. Early social environments are comprised of social relationships; however, there have been relatively few tools available to quantify the depth and breadth of children’s social relationships. We harnessed the power of social networks to demonstrate that networks can be used to describe children’s early social environments. Descriptive data from American children aged 6 months–5 years demonstrates that network properties can be used to provide (...) a quantitative analysis of children’s early social environments and highlights how these environments vary across development. Social network methodology will provide researchers with a comprehensive picture of children’s early social experiences and improve studies exploring individual differences. (shrink)

From climate change to fossil fuel dependency, from the uneven effects of natural disasters to the loss of biodiversity: complex socio-environmental problems indicate the urgency for cross-disciplinary research into the ways in which the social, the natural and the technological are ever more entangled. This ground breaking text moves between environmental sociology and environmental geography, political and social ecology and critical design studies to provide a definitive mapping of the state of environmental social theory in the age of the anthropocene. (...) Environments, Natures and Social Theory provokes dialogue and confrontation between critical political economists, actor network theorists, neo-Malthusians and environmental justice advocates. It maps out the new environmental politics of hybridity moving from hybrid neo-liberals to end times ecologists, from post environmentalists to cyborg eco-socialists. White, Rudy and Gareau insist on the necessity of a critical but optimistic hybrid politics, arguing that a more just, egalitarian, democratic and sustainable anthropocene is within our grasp. This will only be brought into being, however, by reclaiming, celebrating and channeling the reconstructive potential of entangled hybrid humans as inventive hominids, creative gardeners, critical publics and political agents. Written in an accessible style, Environments, Natures and Social Theory is an essential resource for undergraduate and postgraduate students across the social sciences. (shrink)

BackgroundChildhood abuse increases risk for high levels of distress in response to future stressors. Interpersonal social support is protective for health, particularly during stress, and may be particularly beneficial for individuals who experienced childhood abuse.ObjectiveInvestigate whether childhood abuse predicts levels of posttraumatic stress disorder (PTSD) symptoms related to the COVID-19 pandemic, and test whether the perceived availability of social companionship preceding the pandemic moderates this relationship.MethodsDuring Phase 1, adults (N= 120; AgeM[SD] = 19.4 [0.94]) completed a retrospective measure of childhood (...) adversity along with a measure of perceived availability of opportunities for social engagement immediately preceding the pandemic. Two weeks after the COVID-19 pandemic declaration, participants completed the Impact of Event Scale-Revised (IES-R) with respect to the pandemic. Hierarchical linear regression analyses examined the interaction between childhood abuse and the perceived availability of social companionship preceding the pandemic as a predictor of PTSD symptoms.ResultsAdjusting for covariates, the interaction between childhood abuse and perceived availability of others to engage with before the onset of the pandemic was a significant predictor of IES-hyperarousal (β = −0.19,t= −2.06,p= 0.04, ΔR2= 0.032, CI: [−0.31 to −0.01]).ConclusionLevels of perceived opportunities for social companionship before the pandemic associates with levels of hyperarousal related to the pandemic, particularly for individuals who experienced high levels of childhood abuse. More research is needed to understand how to mitigate the higher levels of distress related to the pandemic for these individuals in order to reduce risk for future psychiatric disorders. (shrink)

This paper reports the findings of a survey of business deans from AACSB International member universities to determine attitudes regarding the teaching ofbusiness ethics in schools of business.

Despite the burgeoning interest in new and more complex accounts of the organism-environment dyad by biologists and philosophers, little attention has been paid in the resulting discussions to the history of these ideas and to their deployment in disciplines outside biology—especially in the social sciences. Even in biology and philosophy, there is a lack of detailed conceptual models of the organism-environment relationship. This volume is designed to fill these lacunae by providing the first multidisciplinary discussion of the topic of organism-environment (...) interaction. It brings together scholars from history, philosophy, psychology, anthropology, medicine, and biology to discuss the common focus of their work: entangled life, or the complex interaction of organisms and environments. (shrink)

Reviews : Clare O'Farrell, Foucault—Historian or Philosopher? ; James W. Bernauer, Michel Foucault's Force of Flight: Toward an Ethics for Thought ; Paul Rabinow, French Modern: Norms and Forms of the Social Environment ; Jonathon Crary, Techniques of the Observer: On Vision and Modernity in the Nineteenth Century.

Environment and Social Theory provides a concise introduction to the relationship between the environment and social theory, both historically and within contemporary social theory.

Adolf Reinach’s theory of social acts and Czesław Znamierowski theory of the environment can show a new perspective of analysis in the fields of computer science and digital communication. This paper will begin analysing the performance of social acts in two categories of digital environments: (i) fictional digital environment and (ii) real digital environment. The analysis will be supported by examples from the history of computer science. In both kinds of digital environments, organigrams play a significant role and (...) depend on the users’ digital power to perform a real or fictional social act. Finally, the paper will analyse one of the possible roles that AI plays in performing social acts in digital environments. It will show how AI could affect the perception of social acts. (shrink)

We investigate the research question: Why are there very few social enterprises in China? Our findings unpack four types of institutional challenges to social entrepreneurship, as perceived by social entrepreneurs: norms of a strong role for government; misunderstood or unknown role for social enterprises; non-supportive rules and regulations; and lack of socio-cultural values and beliefs in support of social goals. We contribute to the literature on social enterprises by showing how an institutional environment may be “non-munificent,” i.e., non-supportive for the (...) existence of social enterprises and their goals, and we thus address the need for more attention to the institutional environment in which social entrepreneurship takes place. Further, by using Q-methodology on 42 social entrepreneurs along with illustrative qualitative data from interviews, we address the need to go beyond anecdotal case studies and introduce methodological plurality in social entrepreneurship research. Finally, our findings on institutional challenges provide us with an opportunity to discuss how social entrepreneurs may engage with purposive activities to overcome such challenges, leading us to initiate a conversation between the social entrepreneurship and institutional work literatures. (shrink)

The influence of environment on social entrepreneurship requires more concerted examination. This article contributes to emerging discussions in this area through consideration of social entrepreneurship in South Africa. Drawing upon qualitative case study research with six social enterprises, and examined through a framework of new institutional theories and writing on new venture creation, this research explores the significance of environment for the process of social entrepreneurship, for social enterprises, and for social entrepreneurs. Our findings provide insights on institutional environments, (...) social entrepreneurship, and the interplay between them in the South African context, with implications for wider social entrepreneurship scholarship. (shrink)

Issues of measure and measurement, and their relation to value and values, are of concern in several major threads in contemporary social theory and social research. In this article, the notion of ‘measure–value environments’ is introduced as a theoretical lens through which the life of measures can be better understood. A number of points are made which represent both a continuation and a slight change in emphasis vis-à-vis the existing scholarship. First, it is argued that the relation between measure (...) and value is necessarily circular – better, entangled. Second, a conceptualization of measures as territorializing devices is advanced. Third, importance is given to the fact that measures are not simply tools in our hands, they are also environments in which we live. Fourth, attention is drawn to the fact that the unit is not just a quantitative happening among others, but is qualitatively distinct. (shrink)

Long before the origins of agriculture human ancestors had expanded across the globe into an immense variety of environments, from Australian deserts to Siberian tundra. Survival in these environments did not principally depend on genetic adaptations, but instead on evolved learning strategies that permitted the assembly of locally adaptive behavioral repertoires. To develop hypotheses about these learning strategies, we have modeled the evolution of learning strategies to assess what conditions and constraints favor which kinds of strategies. To build (...) on prior work, we focus on clarifying how spatial variability, temporal variability, and the number of cultural traits influence the evolution of four types of strategies: (1) individual learning, (2) unbiased social learning, (3) payoff-biased social learning, and (4) conformist transmission. Using a combination of analytic and simulation methods, we show that spatial—but not temporal—variation strongly favors the emergence of conformist transmission. This effect intensifies when migration rates are relatively high and individual learning is costly. We also show that increasing the number of cultural traits above two favors the evolution of conformist transmission, which suggests that the assumption of only two traits in many models has been conservative. We close by discussing how (1) spatial variability represents only one way of introducing the low-level, nonadaptive phenotypic trait variation that so favors conformist transmission, the other obvious way being learning errors, and (2) our findings apply to the evolution of conformist transmission in social interactions. Throughout we emphasize how our models generate empirical predictions suitable for laboratory testing. (shrink)

This book establishes whether contemporary social theory can help us understand the structural origins of environmental degradation and environmental politics.