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)

Volume 33, Issue 1, February 2023, Page 1-14.

This case study presents an alternative educational methodology in a sustainability-based course for tourism management projects. The course is designed to overcome some of the difficulties of teaching responsible management in the classroom setting. By extending learning beyond the classroom and partnering with stakeholders, the course aims to integrate practical knowledge and skills development in students. The case details the learner-centred approach used in classroom teaching, faculty-led and student-led field studies. Adopting a systems approach, results are evaluated for the multiple (...) stakeholders of the course. This educational methodology will be helpful to curriculum developers and educators who wish to integrate collaborative learning experiences or place-based education into their courses or curriculum. Lessons learned during the planning and implementation of the course will lead further research in developing similar courses in responsible management. (shrink)

A phenomenological look on film editing through Merleau-Ponty’s ideas opens up a new way of seeing what editing is and how it affects the spectator. In the classical sense, editing is looked at technically where certain aspects of its use in the film’s language are interpreted and analyzed to understand why and how something is done. In this thesis, the aim is to not dwell on understanding the why and the how. The aim is to view film editing from a (...) different perspective that might lead to another type of thinking outside the limitations of empirical and intellectualist approaches. While the classical approach is able to satisfy most of what a spectator would need to understand, it falls short on what the spectator feels and experiences. In order to try to grasp how Merleau-Ponty’s phenomenological approach could be adapted to film editing. First we have to start from the beginning to see how editing came to be and what ideas, approaches and techniques it brought with it. As all the approaches have their own uses; we have to consider them as such and lay out what could be with Merleau-Ponty’s way and see how all the approaches compare in the end. Of course, this does not mean erasing all of film history and disregarding the classical way; it means that we can look at films from a perspective that the classical approach may not be able to see. (shrink)

The TikTok experience refers to a user’s interaction with the platform while scrolling through various videos. The user can change what they are viewing instantly on one screen much like a TV viewer, the only difference being that whatever is being watched is in the form of short videos made specifically for the platform. These videos vary in style and form and are made to be viewed within the platform itself. All the content that a user watches within the mobile (...) application, in the end, forms a longer, theoretically never-ending, video that is sometimes completely unrelated but more often similar through shared jokes, memes, and visual filters. This way of producing and viewing short-form videos as a whole is reminiscent of the way Everything Everywhere All At Once feels to the audience which is no surprise as many other forms of media and artworks are inspired by internet short-form video platforms such as TikTok. (shrink)

Esta investigacion sistematiza el pensamiento teologico del doctor franciscano en torno al tema del simbolo. Se fundamenta en la interpretacion del termino signum en el Itinerarium Mentis in Dei (cap. II nn. 11-12) Se constata en todos ellos la presencia de un movimiento simbolico entendido como el transito de un nivel sensible patente a otro nivel de significacion latente. Rossano Zas Friz De Col, 1955, studies at the Pontifical Gregorian University from where he obtained doctorate in spiritual theology.

L’origine et les modalités de développement des premières sociétés agricoles du Nord-Est des Balkans entre la fin du VIIe et le VIe millénaires demeurent encore très controversées. Le site d’Uğurlu sur l’île de Gökçeada au Nord-Est de la mer Égée apporte un éclairage nouveau sur cette question. À ce jour, 24 lames et 4 autres éléments dans un silex jaune miel à points blancs d’origine vraisemblablement septentrionale ont été découverts dans cet établissement. L’analyse de ces objets et des lames en (...) particulier montre que par leur technique, leur morphologie, leurs modalités d’approvisionnement et leur retouche, elles sont totalement assimilables aux «lames de Karanovo » des sites contemporains de Thrace bulgare et des régions voisines. Toutefois, leur rareté, les autres composantes de l’industrie lithique et surtout l’appartenance d’Uğurlu à la sphère ouest-anatolienne indiquent que le site ne s’inscrit que de manière marginale dans la sphère techno-économique de Thrace bulgare et dépend surtout d’autres systèmes techno-économiques. (shrink)

Worries about leadership is a new construct tapping worries an individual may feel about possible negative consequences of accepting a leadership role. Three studies investigate how WAL is associated with men’s and women’s willingness for leadership and their perceived leadership potential rated by others. The first is a laboratory study on 328 participants, which shows that WAL is negatively associated with women’s willingness for leadership, while it is not related to that of men. The second study, which is a field (...) study with multilevel-nested data from 429 employees and 101 supervisors, reveals that male subordinates are more likely to receive a favorable judgment of leadership potential by their supervisors when their WAL increases, while female subordinates’ WAL is irrelevant to this judgment. The final study, which is an experimental study on 122 supervisors, shows that supervisors view hypothetical male leadership candidates with high WAL as having higher warmth and lower competence, which both mediate the effect of WAL on judgments of their leadership potential made by the supervisors. Even though supervisors also view female candidates with high WAL as warmer, this does not evoke higher perceptions of leadership potential. Implications for increasing gender parity in leadership are discussed. (shrink)

When we think of diegesis and diegetic in film studies, we know what the words refer to within the confines of the traditional scholarly definition of film in the 20th and 21st centuries. This understanding comes from a certain ontological common sense that narratologically film has a dual nature that consists of mimesis and diegesis. Thinking about narration through images and sound, as opposed to the live-acted or read drama or epos in the times of Plato and Aristotle, has given (...) birth to a synthetic view of the poet’s voice and the characters. In fiction films, mimesis and diegesis are so symbiotic that it is often difficult to distinguish between them. However, is it possible to think of films that are non-mimetic? In other words: is it possible for a film to be completely diegetic in the sense of Plato’s understanding of the word diegesis? Plato was against mimetic arts because they were so far removed from the eidos of what they were that there was no explicable use in presenting them. On the other hand, he very much approved or at least perhaps tolerated and recognized the importance of non-mimetic art forms such as music with specific modes of harmony or poetry that only contained the poet’s words where no characters were represented. With this view in mind, two steps will be taken in this paper: the first is questioning the possibility of a purely diegetic film, and the second is the significance of inquiring about such a work. (shrink)

Simone Weil (1909-1943) is a French philosopher who is also a prominent figure in the tradition of Christian mysticism. In her early philosophical writings and lectures, she describes her understanding of the aim of philosophy as “the Search for the Good”. Very much influenced by Plato, Descartes and Kant, Weil states that God as the absolute Good is beyond known truths and can only be reached through Love. This treatment of love as a destructive power whereby the Self effaces itself (...) in order to get closer to God, echoes a somewhat mystical scheme. Weil believes that the only way to reach such knowledge and therefore God, which in her view is the sole purpose of life and should also be the purpose of philosophy. This dissertation focuses on the grounds that bring her to such conclusions as well as providing an analysis of whether Weil’s philosophical approach as an alternative to metaphysical and ethical problems in philosophy is able to stand firm on its own. (shrink)

Michael Oakeshott , après des études à Cambridge et à Tübingen , enseigna l’histoire à Cambridge puis à Oxford , si l’on décompte trois années passées dans l’armée, de 1942 à 1945. Il fut ensuite professeur de science politique à la London School of Economics et donna des conférences à Harvard en 1958 (Morality..

1. Pourquoi un volume sur les travaux de Gilles Fauconnier? La disparition de Gilles Fauconnier il y a deux ans a révélé un paradoxe scientifique et académique surprenant : alors que Fauconnier est aujourd’hui une référence internationale incontournable dans le domaine de la linguistique cognitive et plus largement des sciences de la cognition, ses travaux ont été peu publiés et mal diffusés en France, ce qui fait de lui un auteur relativement méconnu. Le développement de la linguistique cognitive au niveau (...) international doit effectivement beaucoup aux travaux de G. Fauconnier, mais la réception en France de la Théorie des Espaces Mentaux et du _Blending_ reste malgré tout trop modeste. En dehors des activités de l’Association Française de Linguistique Cognitive, qui avait invité G. Fauconnier lors du colloque de 2009 à Paris Nanterre, ce sont paradoxalement les conférences de Mark Turner au Collège de France en 2000 qui semblent avoir fait davantage connaitre leurs théories. La popu... (shrink)

Agli inizi dell'anno accademico 2011-2012, si raduna un gruppo di professori della Pontificia Università Gregoriana che, grazie all'iniziativa di Giorgia Salatiello (filosofia), coinvolge a Rogelio García Mateo, SJ (spiritualità), Dariusz Kowalczyk, SJ (teologia), Ferenc Patsch, SJ (teologia), Gerald Whelan, SJ (teologia), e Rossano Zas Friz De Col, SJ (spiritualità). Il presente volume raccoglie otto anni di ricerca del gruppo, centrati nel rintracciare il rapporto tra spiritualità ignaziana e metodo trascendentale in diversi pensatori gesuiti del ventesimo secolo, come Joseph Marechal (1878-1944), (...) Johannes B. Lotz (1903-1992), Karl Rahner (1904-1984), Bernard Lonergan (1904-1984), Joseph de Finance (1904-2000), Juan Alfaro (1914-1993), Emerich Coreth (1919-2006). Attraverso il loro studio si è voluto scoprire le particolari caratteristiche di ognuno di loro per evidenziare una linea maestra che ispiri oggi il rinnovamento di questo orientamento, in modo di progredire nella consapevolezza del mistero dell'apertura e dell'accoglienza del Dio della rivelazione cristiana, che trova negli Esercizi Spirituali di Sant'Ignazio un metodo su cui è conveniente continuare a ragionare trascendentalmente. (shrink)

It is becoming clear that the post‐translational modification of histone and non‐histone proteins by acetylation is part of an important cellular signaling process controling a wide variety of functions in both the nucleus and the cytoplasm. Recent investigations designate this signaling pathway as one of the primary targets of viral proteins after infection. Indeed, specific viral proteins have acquired the capacity to interact with cellular acetyltransferases (HATs) and deacetylases (HDACs) and consequently to disrupt normal acetylation signaling pathways, thereby affecting viral (...) and cellular gene expression. Here we review the targeting of cellular HATs and HDACs by viral proteins and highlight different strategies adopted by viruses to control cellular acetylation signaling and to accomplish their life cycle. BioEssays 25:58–65, 2003. © 2002 Wiley Periodicals, Inc. (shrink)

Prior research has demonstrated a strong relationship between team performance and team members’ team efficacy beliefs and perceptions of social integration. Performing well increases the feelings of collective ability that comprise team efficacy and the feelings of psychological connectedness that make up social integration, while performing poorly erodes them. In this article, we draw from the social cognitive base of ethical leadership theory to argue that ethical leadership moderates the relationship between team performance and team efficacy beliefs, and between team (...) performance and social integration, such that these important team attitudes are buffered against the negative effects of poor performance when leaders act ethically. Alternatively, when leaders act less ethically, team efficacy and social integration break down following poor performance. We test our hypotheses in a field study of U.S. military teams actively engaged in competition. The data support our arguments. We find that ethical leadership weakens the relationships among team performance and team efficacy and social integration, respectively, such that ethical leaders preserve team efficacy and social integration when their teams do not perform well. (shrink)