This study examines whether corporate social responsibility performance is associated with corporate tax avoidance. Employing a matched sample of 434 firm-year observations from the Kinder, Lydenberg, and Domini database over the period 2003–2009, our logit regression results show that the higher the level of CSR performance of a firm, the lower the likelihood of tax avoidance. Our results indicate that more socially responsible firms are likely to display less tax avoidance. Finally, the results from our additional analysis show that the (...) CSR categories community relations and diversity represent particularly important elements of CSR performance that reduce tax avoidance. (shrink)

We speak of the right to know with relative ease. You have the right to know the results of a medical test or to be informed about the collection and use of personal data. But what exactly is the right to know, and who should we trust to safeguard it? This book provides the first comprehensive examination of the right to know and other epistemic rights: rights to goods such as information, knowledge and truth. These rights play a prominent role (...) in our information-centric society and yet they often go unnoticed, disregarded and unprotected. As such, those who control what we know, or think we know, exert an influence on our lives that is often as dangerous as it is imperceptible. Beginning with a rigorous but accessible philosophical account of epistemic rights, Lani Watson examines the harms caused by epistemic rights violations, drawing on case studies across medical, political and legal contexts. She investigates who has the right to what information, who is responsible for the quality and circulation of information and what epistemic duties we have towards each other. This book is essential reading for philosophers, legal theorists and anyone concerned with the protection and promotion of information, knowledge and truth.. (shrink)

This study examines the impact of board of director gender diversity on corporate tax aggressiveness. Based on a sample of 418 U.S. firms covering the 2006–2009 period, our ordinary least squares regression results show a negative and statistically significant association between female representation on the board and tax aggressiveness after controlling for endogeneity. Our results are consistent across several measures of tax aggressiveness and additional robustness checks.

This study examines the impact of corporate tax avoidance on board of directors and chief executive officer reputation. Our regression results show that when firms engage in tax avoidance, both directors and CEOs, on average, are rewarded by improvements in their reputations as proxied by an increased number of outside board seats. In particular, both independent directors and non-CEO executive directors undergo positive changes in reputation. We also find that CEOs of tax-aggressive firms experience enhanced reputations by gaining extra board (...) seats. Our main regression results hold based on additional analyses. Overall, this study provides important empirical evidence confirming an association between tax avoidance and the individual reputations of directors and CEOs. (shrink)

Fundamental Buddhist teachings -- Main features of some western ethical theories -- Teravāda ethics as rule-consequentialism -- Mahāyāna ethics before Śāntideva and after -- Transcending ethics -- Buddhist ethics and the demands of consequentialism -- Buddhism on moral responsibility -- Punishment -- Objections and replies -- A Buddhist response to Kant.

Learners exposed to an artificial language recognize its abstract structural regularities when instantiated in a novel vocabulary (e.g., Gómez, Gerken, & Schvaneveldt, 2000; Tunney & Altmann, 2001). We asked whether such sensitivity accelerates subsequent learning, and enables acquisition of more complex structure. In Experiment 1, pre-exposure to a category-induction language of the form aX bY sped subsequent learning when the language is instantiated in a different vocabulary. In Experiment 2, while naíve learners did not acquire an acX bcY language, in (...) which aX and bY co-occurrence regularities were separated by a c-element, prior experience with an aX bY language provided some benefit. In Experiment 3 we replicated this finding with a 24-hour delay between learning phases, and controlled for prior experience with the aX bY language's prosodic and phonological characteristics. These findings suggest that learners, and the structure they can acquire, change as a function of experience. (shrink)

Hume and Rousseau argue that “feeling with and/or for others” is natural and basic to us as human persons. but Royce claims that merely feeling the fleeting impulse of sympathy is not the moral insight itself. Compassion must be both felt and acted upon for it to play the role in morality ascribed by Hume and Rousseau. Why is it so often the case that we fail to feel compassion for others and, even when we do, why do we often (...) fail to act on this basis? There are multiple socially constructed barriers to feeling and acting on compassion, three of which are discussed: null curriculum. stereotyping and privileges. Finally, the Dalai Lama maintains that it is in every person’s own self-interest to develop compassion for others because it is the source of both inner and external peace. (shrink)

On the traditional relationalist conception of singular thought, a thought has singular content when it is based on an ‘information relation’ to its object. Recent work rejects relationalism and suggests singular thoughts are distinguished from descriptive thoughts by their inferential role: only thoughts with singular content can be employed in ‘direct’ inferences, or inferences that ‘trade on identity’. Firstly this view is insufficiently clear, because it conflates two distinct ideas—one about a kind of inference, the other a kind of process (...) that grounds inferences—under the title, ‘trading on identity’. Secondly, this leaves us without a notion that can be used as an alternative to relationalism about singular thought. The first notion is no more applicable to singular than to descriptive thought. The second may help us better understand singular thought, but does so, not by replacing the view that singular thoughts are information-based, but by helping us understand the nature of information-based thought. (shrink)

The landscape of contemporary epistemology has significantly diversified in the past 30 years, shaped in large part by two complementary movements: virtue and social epistemology. This diversification provides an apt theoretical context for the epistemology of education. No longer concerned exclusively with the formal analysis of knowledge, epistemologists have turned their attention towards individuals as knowers, and the social contexts in which epistemic goods such as knowledge and understanding are acquired and exchanged. As such, the concerns of epistemology have once (...) again aligned with questions lying at the heart of the philosophy of education regarding the nature, aims and practice of education. Employing the conceptual tools and frameworks of the contemporary field, these questions are addressed by both epistemologists and education theorists in the emerging epistemology of education literature. (shrink)

Questioning is a familiar, everyday practice which we use, often unreflectively, in order to gather information, communicate with each other, and advance our inquiries. Yet, not all questions are equally effective and not all questioners are equally adept. Being a good questioner requires a degree of proficiency and judgment, both in determining what to ask and in deciding who, where, when, and how to ask. Good questioning is an intellectual skill. Given its ubiquity and significance, it is an intellectual skill (...) that, I believe, we should educate for. In this paper, I present a central line of argument in support of educating for good questioning, namely, that it plays an important role in the formation of an individual’s intellectual character and can thereby serve as a valuable pedagogical tool for intellectual character education. I argue that good questioning plays two important roles in the cultivation of intellectual character: good questioning stimulates intellectually virtuous inquiry and contributes to the development of several of the individual intellectual virtues. Insofar as the cultivation of intellectually virtuous character is a desirable educational objective, we should educate for good questioning. (shrink)

In this paper, I explore the role that the intellectual virtue of curiosity can play in response to some of the most pressing challenges of the Information Age. I argue that virtuous curiosity represents a valuable characterological resource for the twenty-first century, in particular, a restricted form of curiosity, namely inquisitiveness. I argue that virtuous inquisitiveness should be trained and cultivated, via the skill of good questioning, and discuss the risks of failing to do so in relation to the design (...) and use of novel technologies. If left unchecked, I argue, vicious forms of curiosity can emerge, with broad implications for society as a whole. Thus, we should seek to cultivate virtuous curiosity and teach the skill of good questioning to those of us (in principle, all of us) who use and rely on technology in our work and lives. (shrink)

In this interview, Lani Roberts provides a philosophical justification for the study of diversity issues and highlights the pedagogical methods needed to prepare students to live and thrive in a diverse society. This article is a partial transcript of a recorded interview.

The interest in meaningful work has significantly increased over the last two decades. Much of the associated managerial research has focused on researching ways to 'provide and manage meaning' through leadership or organizational culture. This stands in sharp contrast with the literature of the humanities which suggests that meaningfulness does not need to be provided, as the distinct feature of a human being is that he or she has an intrinsic 'will to meaning'. The research that has been done based (...) on the humanistic paradigm has been quite fragmented. This article aims to address these gaps through an action research project that actively involved participants in the process of affirming and uncovering the meaningfulness of their work. Our findings contribute to current organizational scholarship and practice as they enable scholars to clearly distinguish 'meaningful work' from 'the management of meaning', bring together the various sources of meaningful work in one framework and show their relationship with each other, clearly show the importance of engaging with both the inspiration towards the ideal as well as the often less than perfect self and the organizational reality in which meaning gets expressed and contribute to our understanding of how to engage individuals in conversations about meaningful work that are not prescriptive or exclusive, but that also show where meanings are commonly held. (shrink)

Enquiry into the relationship between kinds of oppression raises several possibilities. Perhaps there are multiple yet distinct oppressions. If this is so, are there philosophical relationships among them? What are the theoretical distinctions between racism and sexism, for example. The question raised here has to do with the philosophical structure of social dominance, rather than the discrete manifestations usually based on distinct target groups. Although the characteristics of peoples who are targets of each of the individual kinds of oppression are (...) different, and even though many people are multiply oppressed, there is good reason to question the underlying assumption that each form of oppression is fundamentally separate and distinct from the others. There are many deep correspondences shared by specifically focused theories of oppression. It is plausible to suggest there is a single phenomenon called oppression. Perhaps there is only one monster with several heads, rather than many monsters hiding in our communal closet. (shrink)

The philosophical treatment of abortion has rarely placed actual women at the center of the discussion. This essay argues that moral decisions are made by actual persons and a woman, as a person, is more than a breeder of humans. Drawing on an analogy with the treatment of light in quantum physics, it also argues that the status of a fertilized ovum is indeterminate, often dependent on the context of the woman's life.

The Tattvasaṃgraha, or Encyclopedia of Metaphysics, is the most influential and most frequently studied philosophical text from the late period of Indian Buddhism. This edition includes verses by Śāntarakṣita (c. 725-788 CE), which are clarified and expounded in the commentary of his student Kamalaśīla (c. 740-795 CE); both of these authors played crucial roles in founding the Buddhist tradition of Tibet. In the Tattvasaṃgraha, they explain, discuss and critique a vast range of views and arguments from across the whole South (...) Asian philosophical and religious spectrum. The work deals at length with ideas drawn from Buddhism, Jainism, and a variety of traditions now incorporated within Hinduism, including Mīmāṃsā, Nyāya-vaiśeṣika, and Sāṃkhya; it also includes the earliest discussion of Advaita Vedānta in any Buddhist text. The chapters selected for translation from Sanskrit and Tibetan deal with such fundamental philosophical issues as the existence or nonexistence of God and the soul; the nature of matter and of causal relationships; the connection between words and their referents; the rules of logic; the sources of our knowledge; and the compatibility of beliefs about karma with Buddhism's fundamental claim that there is no self. Introductory chapters discuss translation choices and explain the forms of argument and methods of reasoning employed by Śāntarakṣita and Kamalaśīla. (shrink)

Questions are, in many respects, the hallmarks of the philosopher's trade. They are passed down from one generation to the next and yet, throughout history, philosophers have had relatively little to say about questions. In particular, few have asked or tried to answer the question ‘what is a question'. I call this the ‘Question Question’ and I offer an answer to it in this paper, furnishing philosophical analysis with the results of a large online survey, which has been running for (...) more than a decade. (shrink)

This review essay provides a critical discussion of Linda Zagzebski’s Exemplarist Moral Theory. We agree that emt is a book of impressive scope that will be of interest to ethical theorists, as well as epistemologists, philosophers of language, and philosophers of religion. Throughout the critical discussion we argue that exemplarism faces a number of important challenges, firstly, in dealing with the fallibility of admiration, which plays a central role in the theoretical framework, and secondly, in serving as a practical guide (...) for moral development. Despite this, we maintain that emt points the way for significant future theoretical and empirical research into some of the most well-established questions in ethical theory. (shrink)

The so-called ‘mental files theory’ in the philosophy of mind stems from an analogy comparing object-concepts to ‘files’, and the mind to a ‘filing system’. Though this analogy appears in philosophy of mind and language from the 1970s onward, it remains unclear to many how it should be interpreted. The central commitments of the mental files theory therefore also remain unclear. Based on influential uses of the file analogy within philosophy, I elaborate three central explanatory roles for mental files. Next, (...) I outline several common criticisms of the file picture, which have been a source of resistance to the view. Finally, I outline several interpretations of the theory, thus highlighting that the best interpretation of the file-theory's central analogy remains a live issue. (shrink)

How Classification Works attempts to bridge the gap between philosophy and the social sciences using as a focus some of the work of Nelson Goodman. Throughout his long career Goodman has addressed the question: are some ways of conceptualizing more natural than others? This book looks at the rightness of categories, assessing Goodman's role in modern philosophy and explaining some of his ideas on the relation between aesthetics and cognitive theory. Two papers by Nelson Goodman are (...) included in the collection and there are analyses of his work by seven leading academics in anthropology, philosophy, sociology and musicology. (shrink)

In this paper, I focus on the role of curiosity as a key motivating factor in successful collaboration for interdisciplinary research. I argue that curiosity is an important, perhaps essential component of successful collaboration for interdisciplinary teams. I begin by defining curiosity and highlighting the significance of the characteristic motivation of the virtue for successful collaboration. I argue that curiosity initiates, maintains, and coordinates successful collaborative interdisciplinary research. Moreover, if curiosity is a foundational intellectual virtue, then it is not only (...) important but essential for successful collaboration. I then draw attention to a specific type of curiosity, namely inquisitiveness, and argue that the defining feature of inquisitiveness – good questioning – renders it a particularly valuable form of curiosity for collaborative projects, including (although not limited to) interdisciplinary research. I conclude by deriving some practical recommendations for successful collaboration in interdisciplinary research. (shrink)

Certain realists about properties and relations identify them with universals. Furthermore, some hold that for a wide range of meaningful predicates, the semantic contribution to the propositions expressed by the sentences in which those predicates figure is the universal expressed by the predicate. I here address ontological issues raised by predicates first introduced to us via works of fiction and whether the universal realist should accept that any such predicates express universals. After assessing arguments by Braun, D. and Sawyer, S. (...) for fictional universal anti-realism, I propose a novel, Kripke-inspired argument for the same conclusion. I ultimately defend the claim that while this argument presents the strongest case for fictional universal anti-realism, it is nonetheless unsound. I conclude that nothing stands in the way of accepting that some fictional predicates express fictional universals. (shrink)

The foreword to Ken Taylor’s, Referring to the World, contains the text of a Facebook post from the day he completed a draft of the book—also the day of his death. Taylor writes that the book began its life ‘years and years and years ago’ as a short, opinionated introduction to the theory of reference, but became more an introduction to his own views than anything else. He also wrote: -/- The opinions and the supporting arguments have been developed over (...) way too many years, in a series of articles, some of which were written with the book in mind others of which were not. But now they are all gathered together in a single if somewhat sprawling argumentative thread. Maybe some will find them more convincing that way. (Taylor 2021, p. x) -/- Even for those who already admired Taylor’s work, seeing his views gathered together into a broader framework will be illuminating and worthwhile. Those for whom the book is an introduction to Taylor’s views will find here an outlook on foundational questions in the philosophy of mind and language which is at once sensible and approachable, and also ambitious and insightful. Taylor will continue to be missed and admired by the philosophical community, both as a thinker, and member of the profession. We are lucky to have some of his views gathered together as they are in this book. (shrink)

There is an enduring and widespread perception amongst policy makers and practitioners that certain groups of children, in particular those who find learning difficult, have a detrimental effect on the achievement of other children. Challenging this basic assumption, this award-winning book argues that high levels of inclusion can be entirely compatible with high levels of achievement and that combining the two is not only possible but essential if all children are to have the opportunity to participate fully in education. This (...) fully revised second edition is packed with vivid case studies that explore the benefits and tensions for children and schools, and sets out to answer the following questions: What is the nature of the relationship between the inclusion of some children and the achievement of all? Are there strategies which can raise the achievement of all children, whilst safeguarding the inclusion of others who are more vulnerable? What changes can a school make to ensure high levels of inclusion as well as high levels of achievement for all its children? Achievement and Inclusion in Schools offers a fully up-to-date analysis of current issues in light of recent changes to education policy in England, Scotland, Wales and Northern Ireland. It provides practical guidance for practitioners and policy-makers, and will be of interest to anyone passionate about inclusive education. (shrink)

Practical Ethics in Architecture and Interior Design Practice presents the basics of design practice through ethical scenarios, ushering design students into real-world experiential learning. Each chapter begins with a detailed story involving a complicated set of practical and ethical dilemmas, exemplifying those encountered each day in the world of professional practice. Practice-based topics such as contracts and project delivery methods, marketing design services, cross-cultural collaboration, virtual connectivity, social justice and sustainable design, soft skills, and other related professional practice themes are (...) anchored in realistic scenarios. While all the stories are fictional, in writing them the authors drew from over 75 combined years of professional experience in architecture and interior design, as well as many years of academic experience in teaching professional practice and ethics to architecture and interior design students. Each story is followed by discussion questions and suggested additional resources. This book provides a unique integrated perspective into the allied fields of architecture and interior design with topics relevant to both fields as well as specific to each profession. It prepares students of both disciplines for the broad issues of professional practice and encourages them to become ethical practitioners ready to contribute effectively to design teams and to ask the right questions. (shrink)

Influential work on proper names, most centrally associated with Kripke (1980), has had a significant influence in the literature on singular thought. The dominant position among contemporary singularists is that we can think singular thoughts about any object we can refer to by name and that, given the range of cases in which it is possible to refer using a name, name use in fact enables singular thought about a name's referent. I call this the extended name-based thought thesis (extended-NBT). (...) This chapter outlines the reasoning and presumptions of theorists who adopt extended NBT, and also outlines a set of reasons to resist it. The piece is distinctive in approaching the question of the relation between names and singular thought by focusing on the function of names and what this function entails (or doesn’t) about the kinds of thoughts (singular or descriptive) we have when we use names to communicate. In short, thinking about the function of names tells against the claim that name-use enables singular thought. (shrink)