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)

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)

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)

As hospitals in the US and elsewhere fill again with patients with covid-19, discussions about how to fairly allocate scarce medical resources have come to the fore once again. One frequently voiced concern is that non-covid-19 patients with urgent health needs are facing indefinitely postponed surgeries, long-distance hospital transfers, or even are unable to access medical treatment. In our view, a reserve or categorised priority system could help. It could be used to fairly distribute scarce medical capacity—such as staffing, physical (...) space, and medical treatments—between covid-19 and non-covid-19 patients, just as it has been used or proposed to allocate covid-19 therapeutics and vaccines. (shrink)

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)

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..

Many actors use the norm of climate justice to fight climate change and to struggle against global inequities internationally and domestically. Despite the enormous diversity of ways in which actors have deployed ideas of climate justice, many of the policies framed within this norm sustain oppressive, silencing, and/or assimilating tendencies. Hence, this paper looks at the biases that were introduced from ideas of “sustainable development” into the discourse of climate justice. Through the cases of India and Oceania, the paper illustrates (...) the ways in which colonial legacies of single-axis thinking and development emphasize a particular struggle at the expense of other experiences and ways of life. (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)

This article explores the extent to which income inequality and income mobility—both considered indicators of economic inequality and conditions of formal regulatory institutions —facilitate or constrain the emergence of social entrepreneurship. Using 77,983 individual-level responses obtained from the Global Entrepreneurship Monitor survey of 26 countries, and supplementing with country-level data obtained from the Global Competitiveness Report of the World Economic Forum, our results from multilevel analyses demonstrate that country-level income inequality increases the likelihood of individual-level engagement in social entrepreneurship, while (...) income mobility decreases this likelihood. Further, income mobility negatively moderates the influence of income inequality on social entrepreneurship, such that the condition of low income mobility and high income inequality is a stronger predictor of social entrepreneurship. We discuss implications and limitations of our study, and we suggest avenues for future research. (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.

The idea of natural law has a long history. It has had different meanings for different people and continues to occupy intellectual engagements as to the connotations of the expression ‘natural law’ in diverse and different contexts. This requires delving deep into the hoarypast and analyzing the gradual development of the idea of natural law through the ages. Understanding natural law necessitates exploring its relation with positive law, its application, and, notably, the import of the word ‘natural’ in the expression (...) ‘natural law’. Be that as it may, there is no denying the fact that there is an element of exclusivity in natural law that has kept it alive and going across generations. Even some of the jurists who adhered to the principles and tenets of legal positivism have shown an inclination towards the principles of natural law, especially as regards the relation between law and morality. It has survived the tests of time. The present paper seeks to explicate the various dimensions of natural law and explore its growth application. (shrink)

The essays centered on Gandhian philosophy collected in this book reflect on contemporary global issues and explore peaceful ways to address them. It is based on the premise that the Gandhian method of nonviolence can be an effective tool for conflict resolution and global peace.