ABSTRACTThis article examines how a firm’s prior record on corporate social responsibility influences individual stakeholders’ perceptions of corporate hypocrisy in the wake of a corporate social irresponsibility event. Our research extends extant corporate hypocrisy literature by highlighting the role of individual stakeholders’ inferences about a genuine CSR motive in their judgments of corporate hypocrisy. This can serve to differentiate perceived corporate hypocrisy from inconsistency that arises because of a lack of ability and/or resources. Our research further identifies a source for (...) such perceptions: individual stakeholders’ perceptions of firm warmth generated by a firm’s prior record of CSR. In addition, we find that when CSR and CSI are in the same domains, it can strengthen perceptions of hypocrisy. This provides direct evidence to explain why markets react differently when CSR and CSI events occur in the same domain. (shrink)

While the importance of fostering individual taxpayers’ (hereafter taxpayers) trust in government to encourage tax compliance is widely acknowledged, how policy actions can increase trust in government remains unclear. Thus, the main purpose of our research is to see whether policy actions that signal government benevolence during a crisis can quickly increase trust in government, and its positive implications for tax compliance intentions. Another goal of our research is to see whether such a quick change of trust is driven by (...) emotions. To test this, we use the British COVID-19 Self-Employment Income Support Scheme (hereafter SEISS) as a natural experiment. Right after the SEISS was launched to the British public, we recruited a sample of 500 British self-employed taxpayers via Prolific. Our results suggest that receiving (vs. not receiving) government support increases trust in government and enhances tax compliance intentions. In addition, trust in government mediates the positive impact of receiving (vs. not receiving) government support on tax compliance intentions. More important, our results suggest that policy actions that signal government benevolence during a crisis can increase trust in government quickly because it is driven by taxpayers’ emotions such as gratitude. These results have important implications for governments to efficiently deal with the sharp rise in public debts caused by the COVID-19 pandemic. (shrink)

Many philosophers in the field of meta-ethics believe that rational degrees of confidence in moral judgments should have a probabilistic structure, in the same way as do rational degrees of belief. The current paper examines this position, termed “moral Bayesianism,” from an empirical point of view. To this end, we assessed the extent to which degrees of moral judgments obey the third axiom of the probability calculus, ifP(A∩B)=0thenP(A∪B)=P(A)+P(B), known as finite additivity, as compared to degrees of beliefs on the one (...) hand and degrees of desires on the other. Results generally converged to show that degrees of moral judgment are more similar to degrees of belief than to degrees of desire in this respect. This supports the adoption of a Bayesian approach to the study of moral judgments. To further support moral Bayesianism, we also demonstrated its predictive power. Finally, we discuss the relevancy of our results to the meta-ethical debate between moral cognitivists and moral non-cognitivists. (shrink)

Chinese Philosophy provides a clear, accessible conception of the Chinese philosophical sensibility and its evolution throughout history.

In a recent paper S. McCall adds another link to a chain of attempts to enlist Gödel’s incompleteness result as an argument for the thesis that human reasoning cannot be construed as being carried out by a computer.1 McCall’s paper is undermined by a technical oversight. My concern however is not with the technical point. The argument from Gödel’s result to the no-computer thesis can be made without following McCall’s route; it is then straighter and more forceful. Yet the argument (...) fails in an interesting and revealing way. And it leaves a remainder: if some computer does in fact simulate all our mathematical reasoning, then, in principle, we cannot fully grasp how it works. Gödel’s result also points out a certain essential limitation of self-reflection. The resulting picture parallels, not accidentally, Davidson’s view of psychology, as a science that in principle must remain “imprecise”, not fully spelt out. What is intended here by “fully grasp”, and how all this is related to self-reflection, will become clear at the end of this comment. (shrink)

In this book, best-selling author and mathematician Haim Shapira presents an introduction to mathematical theories which deal with the most beautiful concept ever invented by humankind: infinity. Written in clear, simple language and aimed at a lay audience, this book also offers some strategies that will allow readers to try their ability at solving truly fascinating mathematical problems. Infinity is a deeply counter-intuitive concept that has inspired many great thinkers. In this book we will meet many sages, both familiar and (...) unfamiliar: Zeno and Pythagoras, Georg Cantor and Bertrand Russell, Sofia Kovalevskaya and Emmy Noether, al-Khwarizmi and Euclid, Sophie Germain and Srinivasa Ramanujan. The world of infinity is inhabited by many paradoxes, and so is this book: Zeno paradoxes, Hilbert's "Infinity Hotel", Achilles and the gods paradox, the paradox of heaven and hell, the Ross-Littlewood paradox involving tennis balls, the Galileo paradox and many more. Aimed at the curious but non-technical reader, this book refrains from using any fearsome mathematical symbols. It uses only the most basic operations of mathematics: adding, subtracting, multiplication, division, powers and roots - that is all. But that doesn't mean that a bit of deep thinking won't be necessary and rewarding. Writing with humour and lightness of touch, Haim Shapira banishes the chalky pallor of the schoolroom and offers instead a truly thrilling intellectual journey. Fasten your seatbelt - we are going to Infinity, and beyond! (shrink)

Naïve realism is the view that veridical experiences are fundamentally relations of acquaintance to external objects and their features, and multidisjunctivism is the conjunction of naïve realism and the view that hallucinatory experiences don’t share a common fundamental kind. Multidisjunctivism allegedly removes the screening-off worry over naïve realism, and the relevant literature suggests that multidisjunctivism is one of the naïve realist responses to the worry. The present paper argues that the multidisjunctive solution is implicitly changing the subject, so the impression (...) that the multidisjunctivist is addressing the screening-off problem is illusory. (shrink)

We present experimental evidence that supports the thesis :602–625, 2015, Br J Philos Sci 70:77–102, 2019; Bradley in Decisions theory with a human face, Cambridge University Press, Cambridge, 2017; Goldschmidt and Nissan-Rozen in Synthese 198:7553–7575, 2021) that people might positively or negatively desire risky prospects conditional on only some of the prospects’ outcomes obtaining. We argue that this evidence has important normative implications for the central debate in normative decision theory between two general approaches on how to rationalize several common (...) patterns of preference, which are ruled out as irrational by orthodox decision theory, namely the re-individuation approach and the non-expected utility approach. (shrink)

From Descartes to Spinoza, Western philosophers have attempted to propose an axiomatic systemization of ethics. However, without consensus on the contents and objects of ethics, the system remains incomplete. This four-volume set presents a model that highlights a Chinese philosopher's insights on ethics after a 22 year study. Three essential components of ethics are examined: metaethics, normative ethics, and virtue ethics. This volume is the second part of the discussion on normative ethics. The author analyzes humanity, liberty, justice, happiness, and (...) systems of moral rules. He puts forward 26 value standards that construct a system of measuring state instruction; reveals the relationship between humanity, liberty and justice; puts forward three objective laws of happiness; and discusses the goodness of important moral rules, such as honesty, self-respect and courage. This set is an essential read for students and scholars of ethics and philosophy in general. (shrink)

This article explores the socio-ethical concerns raised by the familial searching of forensic databases in criminal investigations, from the perspective of family and kinship studies. It discusses the broader implications of this expanded understanding for wider debates about identity, privacy and genetic databases.

This engaging work of comparative philosophy puts the Chinese and American philosophical traditions into a mutually informative and transformative philosophical dialogue on the way to developing a new form of Confucian pragmatism.

"מהדורה מוערת ומבוארת של ספר מגלה טמירין על פי דפוס ראשון, כתבי יד מפוזרים, והשוואה לנוסח הספר ביידיש. לספר נלווה כרך מיוחד של נספחים שנוגעים להתהוות הספר ולתכניו, וכלולים בו דיונים עקרוניים שקשורים לכמה סוגיות שעולות בו: מדרש השמות המוצפנים, מקורותיו החסידיים של המחבר, הנוסחים השונים בכתב-יד, והנוסח המיוחד של הספר ביידיש" -- מעטפת אחורית.

In this work we give a complete answer as to the possible implications between some natural properties of Lebesgue measure and the Baire property. For this we prove general preservation theorems for forcing notions. Thus we answer a decade-old problem of J. Baumgartner and answer the last three open questions of the Kunen-Miller chart about measure and category. Explicitly, in \S1: (i) We prove that if we add a Laver real, then the old reals have outer measure one. (ii) We (...) prove a preservation theorem for countable-support forcing notions, and using this theorem we prove (iii) If we add ω 2 Laver reals, then the old reals have outer measure one. From this we obtain (iv) $\operatorname{Cons}(\mathrm{ZF}) \Rightarrow \operatorname{Cons}(\mathrm{ZFC} + \neg B(m) + \neg U(m) + U(c))$ . In \S2: (i) We prove a preservation theorem, for the finite support forcing notion, of the property " $F \subseteq ^\omega\omega$ is an unbounded family." (ii) We introduce a new forcing notion making the old reals a meager set but the old members of ω ω remain an unbounded family. Using this we prove (iii) $\operatorname{Cons}(\mathrm{ZF}) \Rightarrow \operatorname{Cons}(\mathrm{ZFC} + U(m) + \neg B(c) + \neg U(c) + C(c))$ . In \S3: (i) We prove a preservation theorem, for the finite support forcing notion, of a property which implies "the union of the old measure zero sets is not a measure zero set," and using this theorem we prove (ii) $\operatorname{Cons}(\mathrm{ZF}) \Rightarrow \operatorname{Cons}(\mathrm{ZFC} + \neg U(m) + C(m) + \neg C(c))$. (shrink)

If, at the outset, we postulate the totality of Jewish thought and lay down the principle of its organic unity and its call to universalism, thus asserting the active solidarity which dominates its relations with Jewish religious and intellectual life in the Maghreb, if we state that both have a privileged interrelationship and use the same modes of expression, then we must add that Maghrebian Judaism is an integral part of the intellectual space, the cultural landscape and the civilization of (...) the Muslim West where it was born, blossomed and bore fruit. (shrink)

The author encountered evocations of suffering and death in all the studies and research he devoted, over 40 or so years, to the intellectual, social and religious life of western Muslim Judaism, and indeed the whole of traditional Jewish thought and its varied modes of expression: rabbinical law, Hebrew poetry, the literature of homily and preaching, mystical writings and the kabbala, dialect and popular literatures in Judeo-Arabic and Judeo-Berber. Some passages are taken from the Zohar (‘The town the angel of (...) death cannot enter’, for instance). The author also refers to the Talmud and magic therapeutics, the power of sacred names, Jewish and Muslim miracle workers, hunting down and casting out demons, etc. Agony, refusal to die, joyous commemoration of death, the cemetery and the cult of the dead, Judeo-Muslim pilgrimages, the wealth of the customs, beliefs and rites of the past lead the author to reflect on the question of death in the present-day world. (shrink)

A top management team has been identified as one of the key factors driving changes in tax planning strategy. Based on upper echelons theory, this study investigates whether configurations of TMT characteristics influence enterprise tax planning strategy by using the fuzzy-set qualitative comparative analysis. Using a panel data of China public companies, we found three configurations conducive to aggressive tax planning and two combinations conducive to low tax planning. Specifically, the level of education, tenure, age, career experience, and size of (...) the top management team affect a firm’s propensity to engage in tax planning. Further, the results show that top management teams are not alike and highlight the differences in how these characteristics combine to impact tax planning. (shrink)

本书系作者专心致志撰写22年而成的150余万字的《新伦理学》(商务印书馆2008年修订版)之精粹。它几乎将每个理论问题都化为一个鲜活的人生案例,通过解析各个案例而系统展现伦理学博大精深之原理,因而名之 为《伦理学与人生》。.

本书指出科学的伦理学有三个组成部分:一、道德实体,即伦理行为事实如何;二、道德主体,即道德目的,社会为何制定道德;三、道德价值,即伦理行为应该如何。本书一方面揭示了人类伦理行为的类型及其所遵循的四大规 律;另一方面从社会创建道德的目的中推导出了人类伦理行为的善恶六原则以及公平、平等、自由、异化等治理社会的道德原则和幸福、贵生等善待自己的道德原则。.

In this paper we study the question assuming MA+⌝CH does Sacks forcing or Laver forcing collapse cardinals? We show that this question is equivalent to the question of what is the additivity of Marczewski's ideals 0. We give a proof that it is consistent that Sacks forcing collapses cardinals. On the other hand we show that Laver forcing does not collapse cardinals.

We construct a Borel maximal cofinitary group.

This article is a revised version of a lecture delivered at the Colloque ‘Histoire des Mentalités, Histoire des résistances, ou les Prisons de longue durée’, Aix-La Baume, 20–21–22 septembre 1980.

Techniques for resolving some types of inherited mitochondrial diseases have recently been the subject of scientific research, ethical scrutiny, media coverage and regulatory initiatives in the UK. Building on research using eggs from a variety of providers, scientists hope to eradicate maternally transmitted mutations in mitochondrial DNA by transferring the nuclear DNA of a fertilised egg, created by an intending mother at risk of transmitting mitochondrial disease, and her male partner, into an enucleated egg provided by another woman. In this (...) article we examine how egg providers for mitochondrial research and therapy have been represented in stakeholder debates. A systematic review of key documents and parliamentary debates shows that the balance of consideration tilts heavily towards therapeutic egg providers; research egg providers have been ignored and rendered invisible. However, mapping the various designations of therapeutic egg providers shows that their role is so heavily camouflaged that they have only an absent presence in discussions. We explore this puzzling ambivalence towards egg providers whose contributions are necessary to the success of current mitochondrial research and proposed therapies. We suggest that labels that diminish the contributions of egg providers serve certain governance objectives in managing possible future claims about, and by, therapeutic egg providers. We demonstrate that the social positioning of research egg providers is entangled within that of therapeutic egg providers which means that the former can also never receive their due recognition. This article contributes to the wider literature on the governance of new technological interventions. (shrink)

In his classic book “the Foundations of Statistics” Savage developed a formal system of rational decision making. The system is based on (i) a set of possible states of the world, (ii) a set of consequences, (iii) a set of acts, which are functions from states to consequences, and (iv) a preference relation over the acts, which represents the preferences of an idealized rational agent. The goal and the culmination of the enterprise is a representation theorem: Any preference relation that (...) satisfies certain arguably acceptable postulates determines a (finitely additive) probability distribution over the states and a utility assignment to the consequences, such that the preferences among acts are determined by their expected utilities. Additional problematic assumptions are however required in Savage's proofs. First, there is a Boolean algebra of events (sets of states) which determines the richness of the set of acts. The probabilities are assigned to members of this algebra. Savage's proof requires that this be a σ-algebra (i.e., closed under infinite countable unions and intersections), which makes for an extremely rich preference relation. On Savage's view we should not require subjective probabilities to be σ-additive. He therefore finds the insistence on a σ-algebra peculiar and is unhappy with it. But he sees no way of avoiding it. Second, the assignment of utilities requires the constant act assumption: for every consequence there is a constant act, which produces that consequence in every state. This assumption is known to be highly counterintuitive. The present work contains two mathematical results. The first, and the more difficult one, shows that the σ-algebra assumption can be dropped. The second states that, as long as utilities are assigned to finite gambles only, the constant act assumption can be replaced by the more plausible and much weaker assumption that there are at least two non-equivalent constant acts. The second result also employs a novel way of deriving utilities in Savage-style systems -- without appealing to von Neumann-Morgenstern lotteries. The paper discusses the notion of “idealized agent" that underlies Savage's approach, and argues that the simplified system, which is adequate for all the actual purposes for which the system is designed, involves a more realistic notion of an idealized agent. (shrink)

If we try to evaluate the sentence on line 1 we ¯nd ourselves going in an unending cycle. For this reason alone we may conclude that the sentence is not true. Moreover we are driven to this conclusion by an elementary argument: If the sentence is true then what it asserts is true, but what it asserts is that the sentence on line 1 is not true. Consequently the sentence on line 1 is not true. But when we write this (...) true conclusion on line 2 we ¯nd ourselves repeating the very same sentence. It seems that we are unable to deny the truth of the sentence on line 1 without asserting it at the same time. (shrink)