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)

Politeia (Πολιτεία in Hellenic) as a fundamental concept of legal philosophy and political philosophy can be interpreted in various meanings such as state, constitution, republic, citizenship etc. Though the fact that this term has a broad scale of meaning might, prima facie, seem confusing, such nature of the concept can, in light of its hermeneutics, hold light to ancient conception of law, ethics and politics. To this end, this study aims a thorough analysis of the concept by handling every meaning (...) attached to the term Politeia in ancient texts that survive today, and suggesting possible hermeneutic connections between those meanings. It is expected that this method would not only clarify the entire possible meanings of the term Politeia, but would help understanding ancient legal and political conceptions of the ancient times. (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)

Nearly all psychological research on basic cognitive processes of category formation and reasoning uses sample populations associated with large research institutions in technologically-advanced societies. Lopsided attention to a select participant pool risks biasing interpretation, no matter how large the sample or how statistically reliable the results. The experiments in this article address this limitation. Earlier research with urban-USA children suggests that biological concepts are thoroughly enmeshed with their notions of naive psychology, and strikingly human-centered. Thus, if children are to develop (...) a causally appropriate model of biology, in which humans are seen as simply one animal among many, they must undergo fundamental conceptual change. Such change supposedly occurs between 7 and 10 years of age, when the human-centered view is discarded. The experiments reported here with Yukatek Maya speakers challenge the empirical generality and theoretical importance of these claims. Part 1 shows that young Maya children do not anthropocentrically interpret the biological world. The anthropocentric bias of American children appears to owe to a lack of cultural familiarity with non-human biological kinds, not to initial causal understanding of folkbiology as such. Part 2 shows that by age of 4-5 Yukatek Maya children employ a concept of innate species potential or underlying essence much as urban American children seem to, namely, as an inferential framework for understanding the affiliation of an organism to a biological species, and for projecting known and unknown biological properties to organisms in the face of uncertainty. Together, these experiments indicate that folkpsychology cannot be the initial source of folkbiology. They also underscore the possibility of a species-wide and domain-specific basis for acquiring knowledge about the living world that is constrained and modified but not caused or created by prior non-biological thinking and subsequent cultural experience. (shrink)

How to think a unique and determinative turn in analytic philosophy of mind? To answer this question this article first presents an attempt to render clear that analytic phenomenology, by contrast with conceptions of phenomenology of the XXth century, beneficially dispenses with several methodological and conceptual assumptions that were assumed to be compulsory, as phenomenological reduction, a notion of synthesis, and a philosophical notion of the a priori. It then presents some eventual difficulties to the achievement of a phenomenological turn (...) within analytic philosophy, which are, the neglect of historicity, abstractionism, the acknowledgement of the place of language in our lives, and solipsism. It finally presents several demands that concern the felicity of contemporary analytic phenomenologies, namely, anti-abstractionism, fallibilism, attention to polyadic relations, and the integration of ecological and decolonial concerns of our cultures. (shrink)

This paper consists in a comparative study of the notions of negative fact in the early works of Russell and Wittgenstein. How to account for our ability to think both that it is false that what is not the case is the case and incorrect to think that it is true that what is not the case is the case? Are the truth and the correctness of such thoughts and of their expressions meant to be insured by the existence of (...) negative facts? Or do we need to think of negative facts differently? In his early works, Russell argues not only that negative facts exist, but also that the philosophical problem they suffice to solve is real. While in the Tractatus, Wittgenstein dissolves the philosophical problem by letting the superfluity and misleadingness of the affirmation of the existence of negative facts be seen as such. (shrink)

This paper proposes an exploration of relationships and exchanges between the philosophies of Cavell and Kuhn by the study of aspects of the philosophy of Wittgenstein. Although the notions of language games and family resemblances used by Kuhn in The Structure of Scientific Revolutions have been elaborated by Wittgenstein, Cavell’s reading of Wittgenstein inspired that of Kuhn. I will attempt to show that against this background, Cavell’s conception of the relations of arts, works of arts, and artists, can be relevantly (...) compared to Kuhn’s conception of the relations of sciences, scientific successes, and scientific practitioners. Three ways of elucidating the mutual exchanges between Cavell and Kuhn may be distinguished: One consists in clarifying the ways in which Cavell and Kuhn explicitly mutually inspired each other. Another one consists in clarifying that Cavell’s Wittgenstein inspired Kuhn. And a third one consists in clarifying that Wittgenstein inspired both Kuhn and Cavell and the ways in which he inspired them. This third way is not exclusive of the first two and even contributes to these by rendering explicit their stakes. For at stake is not only the restitution of the truth of an exegetical mediation: that Kuhn’s Wittgenstein cannot be truly understood without accounting for Cavell’s Wittgenstein. Rather the transitive character of the mediation implied by interpretation does not substitute for the intransitive character of a thoroughly philosophical inheritance. It is not the case that because Kuhn was inspired by Cavell who was inspired by Wittgenstein, that Kuhn could be inspired only by Cavell’s Wittgenstein, and not by Wittgenstein. Further, the question is not only philological but philosophical if we take into account the methods and the philosophy of Wittgenstein. To use an image: that a path was indicated by someone to someone else could not have implied that what was indicated by a person to another was oneself; this much was already known to us with the old fable of the moon, the finger and the sage. With this paper I will thus first seek to establish the relevance of the comparison of Cavell’s conception of the relations of arts, works of arts, and artists with Kuhn’s conception of the relations of sciences, scientific successes, and scientific practitioners. Then I will attempt to render explicit the unrestrictive limits of this comparison both to account for the mutual exchanges between Cavell and Kuhn and consider or bring out some symmetries and asymmetries concerning the place of paradigms in sciences and arts. (shrink)

This paper proposes an exploration of relationships and exchanges between the philosophies of Cavell and Kuhn by the study of aspects of the philosophy of Wittgenstein. Although the notions of language games and family resemblances used by Kuhn in "Structure of Scientific Revolutions" have been elaborated by Wittgenstein, Cavell’s reading of Wittgenstein inspired that of Kuhn. I will attempt to show that against this background, Cavell’s conception of the relations of arts, works of arts, and artists, can be relevantly compared (...) to Kuhn’s conception of the relations of sciences, scientific successes, and scientific practitioners. (shrink)

There is a growing trend in European countries for childbearing to occur later in women’s lives. The recent increase in the use of ART, together with the long-term trend towards later childbearing, raises questions as to the acceptable age of childbearing in contemporary society. ART legislation varies considerably across Europe and age limits for access to fertility treatment are rarely defined. The legislation takes into account the preferences of potential parents; children’s preferences, however, are not ascertained. The article discusses a (...) research method used in a survey of older children and young adults. The objective of the survey was to answer the following questions: What age would children prefer their parents to be if they could choose? What are their reasons? Respondents were asked the following question: “How old would you like your mother and father to be when you are 20 (version for respondents younger than 16) or 25 (version for those older than 16) if you could wave a magic wand?” Furthermore, their reasons for wishing a change were identified through an open question, “Why would you like to change the age of your parents?”. (shrink)

This volume of new essays explores the relationship between the thought of Wittgenstein and the key figures of phenomenology: Husserl, Heidegger, Levinas, Merleau-Ponty and Sartre. It is the first book to provide an overview of how Wittgenstein’s philosophy in its different phases, including his own so-called phenomenological phase, relates to the variety of phenomenological approaches developed in continental Europe. In so doing, the volume seeks to throw light on both sides of the comparison, and to clarify more broadly the relations (...) between analytic and phenomenological philosophy. However, rather than treating the interpretation of either phenomenological philosophy or Wittgenstein as an already settled issue, several chapters in the volume examine and question received views regarding them, and develop alternatives to such views. "Wittgenstein and Phenomenology" will be of interest to scholars working in philosophical methodology and meta-philosophy, the philosophy of mind, philosophy of language and logic, and ethics. (shrink)

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)

This paper introduces the Special Issue on 'post-truth'. The contributions to this special issue try between them to strike a right balance. To establish how new ‘post-truthism’ really is – or isn’t. To seek a point of reflection on whatever is new in our current socio-political straits. And to consider seriously how philosophy can help. Whether by wondering about the extent to which reason, or truth, may rightly, if one follows Wittgenstein, be viewed in certain respects as a constraint upon (...) thought or opinion. Or indeed by wondering whether we still have a long way to go in approaching truth at all. (shrink)

Demodulating harmful nodes and diminishing the energy waste in sensor nodes can prolong the lifespan of wireless sensor networks. In this study, a genetic algorithm and an adaptive neuro fuzzy inference system were used to diminish the energy waste of sensors. Weighted trust evaluation was applied to search for harmful nodes in the network to prolong the lifespan of WSNs. A low-energy adaptive clustering hierarchy method was used to analyze the results. It was discovered that searching for harmful nodes with (...) GA-ANFIS using weighted trust evaluation significantly increased the lifespan of WSNs. For evaluation of the proposed method we used the mean of energy of all sensors against of the round, data packets received in base station, minimum energy versus rounds and number of alive sensors versus rounds. Also, in this paper we compared the proposed method results with LEACH, LEACH-DT, Random, SIF and GA-Fuzzy methods. As results the proposed method has high life time than other methods. A representation of the overall system was implemented using MATLAB software. (shrink)

Due to the huge amount of data being generating from different sources, the analyzing and extracting of useful information from these data becomes a very complex task. The difficulty of dealing with big data optimization problems comes from many factors such as the high number of features, and the existing of lost data. The feature selection process becomes an important step in many data mining and machine learning algorithms to reduce the dimensionality of the optimization problems and increase the performance (...) of the classification or clustering algorithms. In this paper, a set of hybrid and efficient genetic algorithms are proposed to solve feature selection problem, when the handled data has a large feature size. The proposed algorithms use a new gene-weighted mechanism that can adaptively classify the features into strong relative features, weak or redundant features, and unstable features during the evolution of the algorithm. Based on this classification, the proposed algorithm gives the strong features high priority and the weak features less priority when generating new candidate solutions. In the same time, the proposed algorithm tries to more concentrate on unstable features that sometimes appear and sometimes disappear from the best solutions of the population. The performance of proposed algorithms is investigated by using different datasets and feature selection algorithms. The results show that our proposed algorithms can outperform the other feature selection algorithms and effectively enhance the classification performance over the tested datasets. (shrink)

The first goal of this paper is to develop a theoretical and practical framework which can help to measure the emotional value generated by organizations in quantitative terms. Its second goal is to use data obtained from the UCAN in Spain as a case study to illustrate the quantification of the emotional value generated, with a view to factoring that value into a social accounting system. Ever greater recognition of the social role of organizations in recent years has led to (...) a need for a consistent definition of the concept of socio-emotional value, and for instruments that can be used to measure that value in terms of generic social accounting. Taking the current lack of standardization in such models and instruments, especially those that deal with emotional value as its starting point, the paper proposes a new instrument for measuring that value quantitatively in such a way as to overcome some of the limitations of earlier proposals. The underlying perspective is that the monetary values identified in market and non-market transactions do not accurately account for all the value generated for different stakeholders, and that adjustments are required through a correction factor applied to the value variables identified. The quantification of the socio-emotional value generated by an organization is seen as a more comprehensive indicator of its performance, given that it provides more information and takes into account the value generated for stakeholders as a whole in all dimensions. (shrink)