This teaching case is based on the multinational group IKEA, which designs and sells ready-to-assemble furniture. The case is a useful classroom exercise to identify the link between business decisions and their tax implications. The case questions challenge students to consider the differences in tax planning, tax avoidance, tax mitigation and tax evasion. The facts provide a timely and relevant setting to discuss global dimensions of taxation and corporate social responsibility from an ethical perspective.

This teaching case focuses on Diversity, Equity, and Inclusion (DEI) at a museum. At the beginning of 2021, the organization found itself in a crisis when more than 2,000 community members and 85 anonymous employees demanded the resignation of the museum’s President due to the language he defended in a job posting advocating for a job applicant to diversify audiences while “maintaining the traditional white core audience of the museum” (Salaz 2021). Students take on the role of an external consultant (...) to assess DEI maturity at the museum. The case challenges students to propose implementation and impact metrics for a DEI action plan. The case facts provide a timely and relevant setting to discuss DEI challenges in not-for-profit organizations. (shrink)

Pierre Maquet1,2,6, Steven Laureys1,2, Philippe Peigneux1,2,3, Sonia Fuchs1, Christophe Petiau1, Christophe Phillips1,6, Joel Aerts1, Guy Del Fiore1, Christian Degueldre1, Thierry Meulemans3, André Luxen1, Georges Franck1,2, Martial Van Der Linden3, Carlyle Smith4 and Axel Cleeremans5.

Although existing work draws attention to a range of obstacles in realizing fair AI, the field lacks an account that emphasizes how these worries hang together in a systematic way. Furthermore, a review of the fair AI and philosophical literature demonstrates the unsuitability of ‘treat like cases alike’ and other intuitive notions as conceptions of fairness. That review then generates three desiderata for a replacement conception of fairness valuable to AI research: (1) It must provide a meta-theory for understanding tradeoffs, (...) entailing that it must be flexible enough to capture diverse species of objection to decisions. (2) It must not appeal to an impartial perspective (neutral data, objective data, or final arbiter.) (3) It must foreground the way in which judgments of fairness are sensitive to context, i.e., to historical and institutional states of affairs. We argue that a conception of fairness as appropriate concession in the historical iteration of institutional decisions meets these three desiderata. On the basis of this definition, we organize the insights of commentators into a process-structure map of the ethical territory that we hope will bring clarity to computer scientists and ethicists analyzing Fair AI while clearing some ground for further technical and philosophical work. (shrink)

We are ignorant knowers. This paper proposes an information theoretic explanation of that fact. The explanation is a conjunction of three claims. First, that even in those dimensions where we are capable of picking up information, there is information that we don’t pick up. Second, that there can be dimensions of information for which we lack the capacity to pick up any information whatsoever. Third, that we don’t know whether the faculties and cognitive capacities we are endowed with process all (...) the information that they pick up. (shrink)

This volume consists of thirteen essays by eminent scholars, each focusing on different aspects of the Khamsa, a collection of five long poems written by the Persian poet Nizami of Ganja. The cycle’s heroes, Khosrow and Shirin, Leili and Majnun, and Iskandar, have become household names all over the Islamic world. Considering the work from such perspectives as art history, comparative literature, science, philosophy, and mysticism, the contributors revive and challenge traditional views on the poet and his work. Appropriate for (...) both specialists and anyone interested in the movement of ideas through the medieval world, _Nizami_ is a major contribution to the study of one of the most important figures in classical Persian literature. (shrink)

Large-scale linkage of international clinical datasets could lead to unique insights into disease aetiology and facilitate treatment evaluation and drug development. Hereto, multi-stakeholder consortia are currently designing several disease-specific translational research platforms to enable international health data sharing. Despite the recent adoption of the EU General Data Protection Regulation, the procedures for how to govern responsible data sharing in such projects are not at all spelled out yet. In search of a first, basic outline of an ethical governance framework, we (...) set out to explore relevant ethical principles and norms. We performed a systematic review of literature and ethical guidelines for principles and norms pertaining to data sharing for international health research. We observed an abundance of principles and norms with considerable convergence at the aggregate level of four overarching themes: societal benefits and value; distribution of risks, benefits and burdens; respect for individuals and groups; and public trust and engagement. However, at the level of principles and norms we identified substantial variation in the phrasing and level of detail, the number and content of norms considered necessary to protect a principle, and the contextual approaches in which principles and norms are used. While providing some helpful leads for further work on a coherent governance framework for data sharing, the current collection of principles and norms prompts important questions about how to streamline terminology regarding de-identification and how to harmonise the identified principles and norms into a coherent governance framework that promotes data sharing while securing public trust. (shrink)

In this paper, we draw inferences from the Nobel laureate Amartya Sen’s book, The Idea of Justice to inform the organisational justice literature. The extant societal-level theories of justice tend to emphasise aspects that are analogous to either the procedural or distributive dimensions of organisational justice. The Senian idea of comprehensive justice is different in that it synthesises the procedural- and distributive-related dimensions at the societal-level. We theorise that the Senian notion could be applied at the organisational-level to facilitate outcomes (...) that are actually valued by the workforce. Further, we contend that the emphasis on non-parochialism in the Senian notion of justice makes it particularly relevant to the ethics of multi-national corporations operating in alien cultures. To support our contention, we analyse the lean manufacturing practices of a Japanese MNC operating in India. Our case analysis demonstrates how Senian thinking helps one surface unjust outcomes that would otherwise go unacknowledged. Our analysis also offers tentative support to Senian claims about the capacity of human behaviour to undermine well-designed institutions. Concurring with the Senian view, which favours combating manifest injustice rather than fixating over designing perfectly just institutions, we derive some normative implications to advance the cause of striving for outcomes that are actually valued by the workforce. (shrink)

This article offers a typologically-driven and corpus-based analysis of the historical present (HP) “active participle” qātēl in Biblical Aramaic. The authors argue that qātēl instantiates the HP category quite neatly and provide three main arguments. First, qātēl complies with the definition of a progredient/propulsive HP that emerges from crosslinguistic literature: while, in its prototypical use, qātēl expresses some type(s) of present, it may also be employed in narrative to introduce past perfective events. Second, when used as an HP, qātēl exhibits (...) functions that are consistent with tendencies attested across languages: stylistically, the HP qātēl is often associated with expressivity, mirativity, and dramatism, while discourse-pragmatically, it is predominantly related to the progression (rarely, the climax) and atomization of the plot. Third, most other properties exhibited by the HP qātēl also harmonize with the behavior of HPs observed in linguistic typology; these concern types of clauses in which the HP qātēl appears, and subjects and verbs used. Overall, the HP qātēl can be viewed as a highlighting narrative device—subjective although linguistically constrained. (shrink)

Laboratory-based studies of problem solving suggest that transfer of solution principles from an analogue to a target arises only minimally without the presence of directive hints. Recently, however, real-world studies indicate that experts frequently and spontaneously use analogies in domain-based problem solving. There is also some evidence that in certain circumstances domain novices can draw analogies designed to illustrate arguments. It is less clear, however, whether domain novices can invoke analogies in the sophisticated manner of experts to enable them to (...) progress problem solving. In the current study groups of novices and experts tackled large-scale management problems. Spontaneous analogising was observed in both conditions, with no marked differences between expertise levels in the frequency, structure, or function of analogising. On average four analogies were generated by groups per hour, with significantly more relational mappings between analogue and target being produced than superficial object-and-attribute mappings. Analogising served two different purposes: problem solving (dominated by relational mappings), and illustration (which for novices was dominated by object-and-attribute mappings). Overall, our novices showed a sophistication in domain-based analogical reasoning that is usually only observed with experts, in addition to a sensitivity to the pragmatics of analogy use. (shrink)

Ernest Mandel theorised the capitalist world economy as an articulated system of capitalist, semi-capitalist and precapitalist relations of production, linked to each other by capitalist relations of exchange and domination by the capitalist world market. This seems to be an interesting starting point for an historically well-founded theory, building on and going beyond Marx's work, of the worldwide expansion of the capitalist mode of production from its origins to the present. In his attempt to formulate his theory, Mandel did not (...) succeed in resolving all difficulties, however. His main works – Marxist Economic Theory and Late Capitalism – show a number of dangling loose ends. The central question is whether these loose ends are merely technical difficulties or whether they reveal fatal flaws in the theory as a whole. In order to come a step closer to answering this question, a conference was organised in Amsterdam, November 2003. This introduction formulates the five, closely interrelated issues that were highlighted at this conference. (shrink)

Misinformation about the novel coronavirus is a pressing societal challenge. Across two studies, one preregistered, we assess the efficacy of two ‘prebunking’ interventions aimed at improving people’s ability to spot manipulation techniques commonly used in COVID-19 misinformation across three different languages. We find that Go Viral!, a novel five-minute browser game, increases the perceived manipulativeness of misinformation about COVID-19, improves people’s attitudinal certainty in their ability to spot misinformation and reduces self-reported willingness to share misinformation with others. The first two (...) effects remain significant for at least one week after gameplay. We also find that reading real-world infographics from UNESCO improves people’s ability and confidence in spotting COVID-19 misinformation. Limitations and implications for fake news interventions are discussed. (shrink)

As humans, we frequently engage in mental time travel, reliving past experiences and imagining possible future events. This study examined whether similar factors affect the subjective experience associated with remembering the past and imagining the future. Participants mentally “re-experienced” or “pre-experienced” positive and negative events that differed in their temporal distance from the present , and then rated the phenomenal characteristics associated with their representations. For both past and future, representations of positive events were associated with a greater feeling of (...) re-experiencing than representations of negative events. In addition, representations of temporally close events contained more sensorial and contextual details, and generated a stronger feeling of re-experiencing than representations of temporally distant events. It is suggested that the way we both remember our past and imagine our future is constrained by our current goals. (shrink)

It has been claimed that the ability to remember the past and the ability to project oneself into the future are intimately related. We sought support for this proposition by examining whether individual differences in dimensions that have been shown to affect memory for past events similarly influence the experience of projecting oneself into the future. We found that individuals with a higher capacity for visual imagery experienced more visual and other sensory details both when remembering past events and when (...) imagining future events. In addition, individuals who habitually use suppression to regulate their emotions experienced fewer sensory, contextual, and emotional details when representing both past and future events, while the use of reappraisal had no effect on either kind of events. These findings are consistent with the view that mental time travel into the past and into the future relies on similar mechanisms. (shrink)

Recent findings suggest that multiple event properties contribute to shape the phenomenology of episodic future thoughts, but the specific role of each property is not yet fully understood. This study shows that different phenomenological features are predicted by distinct event properties. The vividness of an episodic future thought largely depends on the familiarity of its constitutive elements , while the visual perspective adopted is instead related to the temporal distance of the imagined event. Cognitive feelings such as the sense of (...) pre-experiencing the future depend on sensory–perceptual qualities, and are further modulated by the personal importance attributed to the event. These findings suggest that the essence of episodic future thought—the sensation of mentally visiting one’s personal future—lies, in part, in the relevance of imagined events with respect to personal goals. (shrink)

Although emotions play a crucial role in understanding and encouraging sustainable behavior and decision-making, many open questions currently remain unanswered. In this review, we advance three broad areas of particular theoretical and applied importance that affective science and emotion researchers could benefit from engaging with: (1) “ sustainable emotions” or empirically testing the possibility of positive reinforcing feedback loops between anticipatory and experienced emotions following the adoption of sustainable behaviors, (2) “ non- Western emotions” or exploring the extent to which (...) people's understanding and experience of climate-relevant emotions differs across non-WEIRD populations, and (3) “ impactful emotions” or the need to carefully differentiate the conceptual and empirical role of emotions in encouraging the adoption of low-impact (e.g., recycling) versus high-impact (e.g., flying less) environmental behaviors. (shrink)

The Russian invasion of Ukraine on February 24, 2022, has already caused large amounts of greenhouse gas (GHG) emissions and will continue to do so for many years after hostilities have ceased mainly because of the emissions linked to the rebuilding of destroyed or damaged housing, public buildings, infrastructure, factories, and the like. My aim in this paper is to discuss how in a time of climate emergency such emissions of war should impact the political morality of states initiating, continuing, (...) and ending war (through a just and enduring peace) as understood by just war theory (JWT). My point of departure is a study by Lennard de Klerk and six co-authors detailing the emissions of the first year of the Russo-Ukrainian war. (shrink)

Research on self-agency emphasizes the importance of a comparing mechanism, which scans for a match between anticipated and actual outcomes, in the subjective experience of doing.This study explored the “feeling of doing” in individuals with checking symptoms by examining the mechanism involved in the experienced agency for outcomes that matched expectations. This mechanism was explored using a task in which the subliminal priming of potential action-effects generally enhances people’s feeling of causing these effects when they occur, due to the unconscious (...) perception of a match between primed and observed outcomes. The main result revealed a negative relationship between checking and self-agency for observed outcomes that were primed prior to actions. This suggests that checking individuals fail to grasp the correspondence between actual outcomes of their actions and expected ones. We discuss the possible role of undermined self-agency in checking phenomena and its relationship with cognitive dysfunction. (shrink)

The paper presents a renewed Habermasian view on transnational multi-stakeholder initiatives and assesses the institutional characteristics of the Equator Principles Association from a deliberative democracy perspective. Habermas’ work has been widely adopted in the academic literature on the political responsibilities of corporations, and also in assessing the democratic qualities of MSIs. Commentators, however, have noted that Habermas’ approach relies very much on ‘nation-state democracy’ and may not be applicable to democracy in MSIs—in which nation-states are virtually absent. We argue that (...) Habermas’ detailed conceptualization of the institutionalization of deliberative democracy can be applied to transnational MSIs if these initiatives can be said to have their own ‘dèmoi’ that can be represented in associational decision-making. Therefore, we develop a definition of the dèmos of an MSI based on the notion of collective agency. Subsequently, we explain how Habermas’ approach to democracy can be applied to MSIs and show that it has more to offer than hitherto has been uncovered. Our illustrative analysis of the EPA confirms the criticisms regarding this MSI which have recently been articulated by researchers and practitioners, but also yields new findings and possible avenues for the further development of the EPA: That is, although our assessment suggests that the EPA in its current state is still far from being a democratic MSI, the possibility of a sensible analysis of its democratic character indicates that transnational MSIs can, in principle, help to fill governance gaps in a democratic way. (shrink)

Jill de Villiers has argued that children's mastery of sentential complements plays a crucial role in enabling them to succeed at false-belief tasks. Josef Perner has disputed that and has argued that mastery of false-belief tasks requires an understanding of the multiplicity of perspectives. This paper attempts to resolve the debate by explicating attributions of desires and beliefs as extensions of the linguistic practices of making commands and assertions, respectively. In terms of these linguistic practices one can explain why desire-talk (...) will precede belief-talk and why even older children will have difficulty attributing incompatible desires. (shrink)

Human neural and behavioral activities have been reported to exhibit fractal dynamics known as 1/f noise, which is more aptly named 1/f scaling. Some argue that 1/f scaling is a general and pervasive property of the dynamical substrate from which cognitive functions are formed. Others argue that it is an idiosyncratic property of domain‐specific processes. An experiment was conducted to investigate whether 1/f scaling pervades the intrinsic fluctuations of a spoken word. Ten participants each repeated the word bucket over 1,000 (...) times, and fluctuations in acoustic measurements across repetitions generally followed the 1/f scaling relation, including numerous parallel yet distinct series of 1/f fluctuations. On the basis of work showing that 1/f scaling is a universal earmark of metastability, it is proposed that the observed pervasiveness of 1/f fluctuations in speech reflects the fact that cognitive functions are formed as metastable patterns of activity in brain, body, and environment. (shrink)

Harry van der Linden's contribution to The Cambridge Dictionary of Philosophy. Cambridge: Cambridge University Press.

This study examined cognitive representations of routine action, through the assessment of level of agency, in individuals with sub-clinical checking. The level of agency stems from Action Identification Theory [Vallacher, R. R., Wegner, D. M. . Levels of personal agency: Individual variation in action identification. Journal of Personality and Social Psychology 57, 660–671], which states that how actions are usually identified reflects the predominant accessibility of internal representation . Furthermore, this framework proposed that altered action regulation is related to low-level (...) of agency . In the current study, the main result indicated that checking symptoms were related to a low-level of agency, that is, individuals with sub-clinical checking identified habitual actions on the basis of instrumental aspects. This seems to indicate that checkers may act with a lack of goal representations. The results are discussed in terms of the role of low-level of agency in checking phenomena and related cognitive dysfunction. (shrink)

In three experiments, picture quality between test items was manipulated to examine whether subjects’ expectations about the fluency normally associated with these different stimuli might influence the effects of fluency on preference or familiarity-based recognition responses. The results showed that fluency due to pre-exposure influenced responses less when objects were presented with high picture quality, suggesting that attributions of fluency to preference and familiarity are adjusted according to expectations about the different test pictures. However, this expectations influence depended on subjects’ (...) awareness of these different quality levels. Indeed, imperceptible differences seemed not to induce expectations about the test item fluency. In this context, fluency due to both picture quality and pre-exposure influenced direct responses. Conversely, obvious, and noticed, differences in test picture quality did no affect responses, suggesting that expectations moderated attributions of fluency only when fluency normally associated with these different stimuli was perceptible but difficult to assess. (shrink)

Summary Colour and space are pervasive topics in both perception and art. This article investigates the role of colour and pattern in relation to space and time in the art works by two artists: Frank Stella, a well-known Post-War American abstract painter, and Pieter Vermeersch, an emerging Belgian abstract painter, representing a contemporary trend to break the barriers between artistic disciplines. While Stella adheres to the Modernist logic of non-illusionistic, non-spatial, non-referential art as object, perceived instantaneously, Vermeersch explores ways to (...) enhance the viewers’ spatial and temporal experiences through complex art installations with multiple objects and architectural elements interacting with each other and with the spaces in which they are embedded. We discuss these major themes in some representative art works, and in the way they are perceived and appreciated by contemporary viewers, investigated in four empirical studies: two laboratory experiments using well-controlled stimuli derived from at works, and two museum studies employing a variety of methods, including mobile eye-tracking and questionnaires. (shrink)

This review essay discusses three recent books on the Green New Deal, written, respectively, by Naomi Klein, Jeremy Rifkin, and Kate Aronoff and a few other democratic socialists. It argues that the New Deal offers a better model of how to envision the change required for deep carbonization than the vision of war mobilization after Pearl Harbor since it emphasizes not only the need for massive introduction of green technology but also the importance of broad social change constituting a just (...) transition. The essay argues that the GND should be placed in a global context so that the adoption of the GND in the Global North would lead to much greater funding of green developments in the less industrialized countries of the Global South. (shrink)

Although the author concedes that much criticism from the left alleging ulterior imperialist motives of missions for “humanitarian intervention” is valid; nevertheless, the author argues that it would be wrong to rule out the concept of humanitarian intervention, even when conducted by imperialist powers for imperialist motives. The concept of “rescue” remains a valid humanitarian concept, and a logical foundation for solidarity with populations who find themselves under assault and defenseless. The author considers various regulative principles that may guide more (...) careful thinking about humanitarian intervention. (shrink)

Flow is a state of full task engagement that is accompanied with low-levels of self-referential thinking. Flow is considered highly relevant for human performance and well-being and has, therefore, been studied extensively. Yet, the neurocognitive processes of flow remain largely unclear. In the present mini-review we focus on how the brain's locus coeruleus-norepinephrine (LC-NE) system may be involved in a range of behavioral and subjective manifestations of flow. The LC-NE system regulates decisions regarding task engagement vs. disengagement. This is doneviadifferent (...) modes of baseline and stimulus-evoked norepinephrine release. We emphasize the theoretical and empirical overlap between the LC-NE system and flow. For both, a match between a person's skill and task challenge is important in order to induce high levels task-related attention. Moreover, psychophysiological indicators of LC-NE system activity, such as eye pupil diameter and arousal are also sensitive to flow states. Flow is related to arousal in an inverted U-shape. Similarly, in theories on the LC-NE system, task engagement is highest with intermediate levels of arousal. We argue that knowledge about the role of the LC-NE system in establishing the flow experience may help to gain fundamental knowledge of flow and can contribute to unifying various empirical findings on this topic. (shrink)

On the same day, 23 September 2003, that President George W. Bush defended his Iraq policy to the General Assembly of the United Nations, Secretary-General Kofi Annan also spoke to the Assembly. Annan reiterated his opposition to the view that states may independently be justified in using military force “preemptively” to avoid the dangers posed by the spread of weapons of mass destruction among states and terrorists, including nuclear, biological, and chemical weapons.