Historically, companies have communicated taxes as a burden, as the benefits provided by governments are not perceived to be in proportion to their payments. With sustainable development becoming central in many policy areas, new discourses including ‘fair’ or ‘sustainable’ tax have become omnipresent in public talk on taxes. This paper analyzes tax discourses in corporate annual reports within this changing context to examine the use of language in the construction of the meaning of tax. By analyzing tax reporting by a (...) state-owned multinational company over two decades, we observe that the communication of taxes increased in both number and types of discourses. Importantly, this highlights the shift in tax discourses from one dominated by codified accounting discourse reinforcing the monolithic representation of tax as an unfair expense, to one where tax is given a multidimensional meaning within a broader discursive context, where tax is a meaningful corporate responsibility to society. (shrink)

A liberal society seeks not to impose a single way of life, but to leave its citizens as free as possible to choose their own values and ends. It therefore must govern by principles of justice that do not presuppose any particular vision of the good life. But can any such principles be found? And if not, what are the consequences for justice as a moral and political ideal? These are the questions Michael Sandel takes up in this penetrating critique (...) of contemporary liberalism. Sandel locates modern liberalism in the tradition of Kant, and focuses on its most influential recent expression in the work of John Rawls. In the most important challenge yet to Rawls' theory of justice, Sandel traces the limits of liberalism to the conception of the person that underlies it, and argues for a deeper understanding of community than liberalism allows. (shrink)

Niklas Luhmann is widely recognized as one of the most original thinkers in the social sciences today. This major new work further develops the theories of the author by offering a challenging analysis of the relationship between society and the environment. Luhmann extends the concept of "ecology" to refer to any analysis that looks at connections between social systems and the surrounding environment. He traces the development of the notion of "environment" from the medieval idea--which encompasses both human and (...) natural systems--to our modern definition, which separates social systems from the external environment. In Luhmann's thought, human beings form part of the environment, while social systems consist only of communications. Utilizing this distinctive theoretical perspective, Luhmann presents a comprehensive catalog of society's reactions to environmental problems. He investigates the spheres of the economy, law, science, politics, religion, and education to show how these areas relate to environmental issues. Ecological Communication is an important work that critically examines claims central to our society--claims to modernity and rationality. It will be of great importance to scholars and students in sociology, political science, philosophy, anthropology, and law. (shrink)

Germany's leading contemporary social theorist provides a definitive analysis of art as a social and perceptual system which not only represents an important intellectual step in discussions of art but also an important advance in systems theory. Luhmann insists on the radical incommensurability between psychic systems (perception) and social systems (communication). Art is a special kind of communication that operates at the boundary between the social system and consciousness in ways that profoundly irritate communication while remaining strictly internal to the (...) social. Each chapter elaborates a particular aspect of the general problem of art's status as a social system. The book draws on a vast body of research in the social sciences, phenomenology, evolutionary biology, cybernetics, and information theory, combined with an intimate knowledge of art history, literature, aesthetics, and contemporary literary theory. The book also engages virtually every major theorist of art and aesthetics from Baumgarten to Derrida. (shrink)

Translator's Introduction Political Theory in the Welfare State [Politische Theorie im Wohl- fahrtsstaat] was originally published (Olzog, Munich) in. ...

In this paper I argue that it’s impossible for there to be a single universal theory of meaning for a language. First, I will consider some minimal expressiveness requirements a language must meet to be able to express semantic claims. Then I will argue that in order to have a single unified theory of meaning, these expressiveness requirements must be satisfied by a language which the semantic theory itself applies to. That is, we would need a language which can express (...) its own meaning. It has been well-known since Tarski that theories of meaning whose central notion is truth can’t be expressed in a language which they apply to. Here, I develop Quine’s formulation of the Liar Paradox in grammatical terms and use this to extend Tarski’s result to all theories of meaning. This general version of the paradox can be formalised as a special case of the Lawvere Fixed-Point Theorem applied to a categorial grammar. Taken together with the initial arguments, I infer that a universal theory of meaning is impossible and conclude the paper with a brief discussion on what alternatives are available. (shrink)

Language Lost and Found takes as its starting-point Iris Murdoch's claim that "we have suffered a general loss of concepts." By means of a thorough reading of Iris Murdoch's philosophy in the light of this difficulty, it offers a detailed examination of the problem of linguistic community and the roots of the thought that some philosophical problems arise due to our having lost the sense of our own language. But it is also a call for a radical reconsideration of how (...) philosophy and literature relate to each other on a general level and in Murdoch's authorship in particular. (shrink)

This chapter brings together Murdoch’s thoughts about language with other central aspects of her thought such as love, attention, perfectionism and morality. By making clear how Murdoch’s variety of linguistic philosophy differs from contemporary philosophy of language, this paper also shows that Murdoch’s philosophy contains the seeds for a fruitful form of philosophizing which brings the moral and aesthetic dimensions of language into view. “Taking the linguistic method seriously” means making clear the ways in which all concepts belong to a (...) fabric that is changing on a personal level as well as an historical one. One of the things that Murdoch can help us see is that one problem with contemporary philosophy of language, is that it does not take the linguistic method seriously enough. (shrink)

A liberal society seeks not to impose a single way of life, but to leave its citizens as free as possible to choose their own values and ends. It therefore must govern by principles of justice that do not presuppose any particular vision of the good life. But can any such principles be found? And if not, what are the consequences for justice as a moral and political ideal? These are the questions Michael Sandel takes up in this penetrating critique (...) of contemporary liberalism. Sandel locates modern liberalism in the tradition of Kant, and focuses on its most influential recent expression in the work of John Rawls. In the most important challenge yet to Rawls' theory of justice, Sandel traces the limits of liberalism to the conception of the person that underlies it, and argues for a deeper understanding of community than liberalism allows. (shrink)

In this paper I construct a system of semantics for classical and intuitionistic propositional logic based on epistemic norms governing belief expansion. Working in the AGM-framework of belief change, I give a generalisation of Gärdenfors’ notion of belief systems which can be defined without reference to a logical consequence operator by using a version of the Ramsey Test. These belief expansion systems can then be used to define epistemic models which are sound and complete for either classical or intuitionistic propositional (...) logic depending on which of the two notions of epistemic validity, identified by Levi and Arló-Costa, is used. Finally, I offer a discussion on how these results can be understood as providing a model theory within the framework of logical expressivism. (shrink)

What's wrong with designer children, bionic athletes, and genetic engineering.

Introduction: Doing the right thing -- Utilitarianism : Bentham and J.S. Mill -- Libertarianism -- John Locke -- Markets and morals -- Immanuel Kant -- John Rawls -- Affirmative action -- Aristotle -- Liberals and communitarians -- Conclusion: Reconnecting politics and morals.

The requirement that theoretical and empirical research is to sustainably benefit not only the nominal researcher, but also the other research participants, is deeply embedded in the conceptual-analytical framework of Psychology from the Standpoint of the Subject and its co-researcher principle. PSS research is thus to be of emancipatory relevance to those others the researcher comes to collaborate with. Meanwhile, the question of how this requirement can be prospectively integrated into the design of a research project remains subject to debate. (...) This question emerges as particularly difficult to tackle in research projects that engage in co-research with young children: How can a researcher ensure that the young children s-he works togethe with benefit from the research project? Based on the critical analysis of an earlier research project implemented by the author, the contribution at hand suggests that PSS’ foundational notion of emancipatory relevance needs to be revisited. It argues that if a research project is to sustainably benefit young co-researchers, the technical relevance of the expected mutual emancipation should as well be explicitly considered in the project design. A discussion of recent methodological developments in child-targeted Participatory Design and Human-Computer Interaction serve as inspiration for this conceptual specification. The contribution thereby invites co-research to further investigate how emancipatory relevance cannot only to be methodologically attained via dissemination of research results and conceptual developments, but also via the actual research process it attempts to engage the co-researchers in irrespective of their age. (shrink)

Genetic determinism can be described as the attribution of the formation of traits to genes, where genes are ascribed more causal power than what scientific consensus suggests. Belief in genetic determinism is an educational problem because it contradicts scientific knowledge, and is a societal problem because it has the potential to foster intolerant attitudes such as racism and prejudice against sexual orientation. In this article, we begin by investigating the very nature of belief in genetic determinism. Then, we investigate whether (...) knowledge of genetics and genomics is associated with beliefs in genetic determinism. Finally, we explore the extent to which social factors such as gender, education, and religiosity are associated with genetic determinism. Methodologically, we gathered and analyzed data on beliefs in genetic determinism, knowledge of genetics and genomics, and social variables using the “Public Understanding and Attitudes towards Genetics and Genomics” instrument. Our analyses of PUGGS responses from a sample of Brazilian university freshmen undergraduates indicated that belief in genetic determinism was best characterized as a construct built up by two dimensions or belief systems: beliefs concerning social traits and beliefs concerning biological traits; levels of belief in genetic determination of social traits were low, which contradicts prior work; associations between knowledge of genetics and genomics and levels of belief in genetic determinism were low; and social factors such as age and religiosity had stronger associations with beliefs in genetic determinism than knowledge. Although our study design precludes causal inferences, our results raise questions about whether enhancing genetic literacy will decrease or prevent beliefs in genetic determinism. (shrink)

Massimiliano Tomba’s Insurgent Universality traces a global history of revolutionary institution-building as ‘theory in action’, pushing radical democracy beyond an ontology of the political. This contribution aims to clarify the place of ‘insurgent institutions’ in Tomba’s work and suggests that an unresolved tension persists between insurgent universality as popular institutions on the one hand, and as a negative dis-ordering on the other. Exploring the promise and limitations of ‘insurgent institutions’ in light of their durability, its first part reads Insurgent Universality (...) alongside Santi Romano, the legal pluralist whose concept of the institution Tomba adopts. Secondly, the article turns to Hannah Arendt’s understanding of authority and Miguel Abensour’s discussion of ‘insurgent institutions’ as two potentially helpful accounts of democratic practice within durational time. Where Tomba remains focused on constellations between moments of rupture, Arendt and Abensour offer a politically generative understanding of durability specific to radical-democratic institutions. (shrink)

This book involves an in-depth analysis of the ethical, political and philosophical issues related to health-oriented screening programs.

This chapter discusses some concerns regarding the effects of enhancement technologies on autonomy and authenticity, insofar as authenticity relates to autonomy. As a preliminary, it describes how enhancement and autonomy should be understood in this context along with some examples of enhancement. The chapter moves on to explain why enhancement can promote autonomy. Three types of concerns regarding the effect of enhancement technologies on autonomy are raised: (i) that medical technologies should not be used to enhance autonomy, since this is (...) not the proper use of such technologies; (ii) that some enhancement technologies are inimical to our authenticity; and (iii) that the widespread use of some enhancement technologies have negative overall consequences on people's autonomy. Different kinds of enhancements typically arouse different kinds of concerns as regards autonomy. These include cognitive, mood, physical, and aesthetic enhancement. (shrink)

Das Buch untersucht die Relation der Ahnlichkeit in ihrer Bedeutung fur Asthetik und Epistemologie der Moderne. HAtte Michel Foucault in Die Ordnung der Dinge die These formuliert, dass die Ahnlichkeit ihre Rolle als strukturierende Form des Wissens im Laufe des siebzehnten Jahrhunderts verloren habe, so geht die vorliegende Untersuchung davon aus, dass das Ahnlichkeitsdenken auch in der Moderne von grundlegender Bedeutung ist. LEitend ist dabei die Annahme, dass die Ahnlichkeit ihre besondere Relevanz nun in einem Diskurs uber asthetische Erfahrung entfaltet, (...) wobei sich von dort aus wiederum fundamentale Fragestellungen der Erkenntnistheorie eroffnen. DEn Ausgangspunkt der Untersuchung bildet die Philosophie Immanuel Kants in ihrer maSSgeblichen Bedeutung fur asthetische Theorien der Moderne. ANhand detaillierter Lekturen von Texten von Walter Benjamin, Paul Valéry und Theodor W. ADorno wird die Argumentation weiter entfaltet, womit auch die in der Forschung bislang nicht berucksichtigte Konstellation Valéry - Benjamin - Adorno erstmals genauer in den Blick genommen ist. DIe Arbeit ist im Fach der Literaturwissenschaft angesiedelt, jedoch grundsatzlich interdisziplinar auf Fragen der Asthetik und Kunsttheorie ausgerichtet. (shrink)

What challenges must a principle of need for prioritisations in health care meet in order to be plausible and practically useful? Some progress in answering this question has recently been made by Hope, Østerdal and Hasman. This article continue their work by suggesting that the characteristic feature of principles of needs is that they are sufficientarian, saying that we have a right to a minimally acceptable or good life or health, but nothing more. Accordingly, principles of needs must answer two (...) distributive questions: when do we have sufficient and how should we prioritise among those who do not yet have a sufficiency? Furthermore, it is argued that Roger Crisp’s theory of need, which combines sufficientarianism with prioritarianism below the threshold of need, is better equipped than alternatives to answer these questions as well as meeting the challenges formulated by Hope, Østerdal and Hasman. However, Crisp’s theory faces two major challenges. First, it has to say something about the currency of distribution: a principle of need must be complemented either with a theory on the human good or a theory about the proper goals of health care. Second, it has to say something about where the threshold should be set. However, any attempt to set a threshold seems morally arbitrary in the light of the sufficientarian idea that those just above the threshold never should be given priority over those just below the threshold. (shrink)

In this book, Michael Sandel takes up some of the hotly contested moral and political issues of our time, including affirmative action, assisted suicide, ...

The importance of GS for understanding Nietzsche’s philosophy cannot be overestimated. While it can be disputed whether or not modern Nietzsche scholarship started with the revaluation of GS—as the editors claim with Giorgio Colli—the work forms an important link between the early and late writings of Nietzsche and especially Z. Klassiker Auslegen—Interpreting Classics—is a series dedicated to interpreting important works of philosophy as a whole through chapters successively discussing the individual chapters of the work. The book at hand consists of (...) two introductions—one for the volume, another one discussing the genesis of the edition of GS—and eight chapters covering each of the preface, the “Prelude in... (shrink)

Introduction : doing the right thing -- Utilitarianism -- Libertarianism -- Locke : property rights -- Markets and morals : surrogate motherhood, military service -- Kant : freedom as autonomy -- Rawls : justice as fairness -- Distributive justice : equality, entitlement, and merit -- Affirmative action : reverse discrimination? -- Aristotle : justice and virtue -- Ability, disability, and discrimination : cheerleaders and golf carts -- Justice, community, and membership -- Moral argument and liberal toleration -- Morality and law (...) : same-sex marriage, for and against. (shrink)

Werner Hamacher's thought, despite its relevance and scope in other languages, has had a rather tenuous reception in the Spanish-speaking world to date. It is even possible to speak of the obstruction, in some of its points, of the circulation of his thought, as a product of the complexity of its translation. These difficulties, far from being reducible to a merely technical problem, are discussed hand in hand with the comparative reading of some of his texts in Spanish. His thought (...) from and in the language, sometimes despite it, illustrates the relevance of considering translation as a key operation for the philosophical debate in general and in Spanish-speaking countries in particular. (shrink)

This article is about the justifiability of accepting worse cost effectiveness for orphan drugs, that is, treatments for rare diseases, in a publicly financed health care system. Recently, three arguments have been presented that may be used in favour of exceptionally advantageous economic terms for orphan drugs. These arguments share the common feature of all referring to considerations of justice or fairness: the argument of the irrelevance of group size, the argument from the principle of need, and the argument of (...) identifiability. It is argued that all of these arguments fail to support the conclusion that orphan drugs should be subsidized to a larger extent than treatments for common diseases. The argument of the irrelevance fails to distinguish between directly and indirectly relevant considerations of fairness or justice. The recent attempt to revive the moral relevance of identifiability has provided no novel reasons to think that identifiability is morally relevant in itself or due to considerations of fairness and justice. The argument from the principle of need does not fail due to any inherent flaw in the principle as such. Rather, this principle can be interpreted in different ways, and none of these interpretations support exceptionally advantageous terms economically for treating rare diseases specifically. It is concluded that we are awaiting justice based reasons for the preferential treatment of orphan drugs. (shrink)

In Alzheimer's disease (AD), pathological processes start in the brain long before clinical dementia. Biomarkers reflecting brain alterations may therefore indicate disease at an early stage, enabling early diagnosis. This raises several ethical questions and the potential benefits of early diagnosis must be weighted against possible disadvantages. Currently, there are few strong arguments favouring early diagnosis, due to the lack of disease modifying therapy. Also, available diagnostic methods risk erroneous classifications, with potentially grave consequences. However, a possible benefit of early (...) diagnosis even without disease modifying therapy is that it may enable early decision making when patients still have full decision competence, avoiding problems of hypothetical consents. It may also help identifying patients with cognitive dysfunction secondary to other diseases that may be responsive to treatment already today. (shrink)