This manuscript proposes that tax avoidance can be better understood and mitigated as a sustainability problem. Tax avoidance is not just a financial problem for tax authorities, but one that erodes critical common spaces necessary for the smooth functioning of regulatory compliance, organizational integrity, and society. Defining tax avoidance as a sustainability problem offers a broader and more holistic understanding of the organizational and societal consequences of tax avoidance behavior. Sustainability is also a mature and legitimized concept that can readily (...) incorporate taxation. A variety of established sustainability metrics have the capacity to incorporate anti-tax avoidance measures or publicize firms that engage in fair tax practices. This manuscript concludes that integrating sustainability principles, in conjunction with important extant work on corporate social responsibility and taxation, can advance the goals of decreasing the occurrence and acceptability of tax avoidance. (shrink)

Global supply chains enhance value, but are subject to governance problems and encourage evasive practices that deter sustainability, especially in developing countries. This article proposes that the precontractual environment, where parties are interested in trade but have not yet negotiated formal terms, can enable a unique process for building long-term sustainable relations. We argue that precontractual signals based on relation-specific investments, promises of repeated exchange, and reassuring cheap talk can be leveraged in precontract by the power of framing. We show (...) how these framing signals are amplified in precontract because the lack of credible information, minimal time for reflection, and the role of risk-aversion present in supply chain contract negotiations. The result is a process that is uniquely productive for building long-term and value-generating contractual relations in supply chains, particularly in skeptical or even hostile negotiating contexts. We then show how framed precontractual signals generate a joint contractual surplus through a supernormal profit known as a relational rent. This rent can be invested to improve sustainable practices, an efficient option in a competitive market due to the second order effects that sustainable practices generate. This novel process we propose thus potentially generates superior returns to other trust measures and encourages focus on precontract as a fertile environment for building sustainable investments. (shrink)

Tens of millions of adults and children die each year from illnesses that are treatable or preventable with existing medicines. Each year over 500 million people are infected with malaria, and the disease kills two million people annually. Hundreds of thousands more die annually from a myriad of lesser known diseases including diphtheria, measles, tetanus, and syphilis. Approximately 30 percent of the world’s population, over 1.7 billion people, has inadequate access or no access at all to essential medicines.Not surprisingly, the (...) vast majority of these illnesses are contracted in poor countries. Four million lives could be saved annually through prompt diagnosis and treatment of illnesses in Africa and Southeast Asia alone, and access to pharmaceutical drugs could likely save millions more. Many of the health problems facing the developing world do not arise from lack of understanding of complex diseases. Rather, the problem arises from a striking lack of availability of life-saving medicines for the consumers that need these medicines the most. (shrink)

This manuscript addresses how developing countries can maximize access to essential medicines and minimize unwanted side-effects within the legal environment of a compulsory license regime. While compulsory licensing can play a role in improving public health, external social and political conditions must be considered in order to make licensing an effective practice.

First published in 1923, Lev Trotsky’s Literature and Revolution was the first systematic treatment of art by a Communist Party leader. The international history of its publication and reception has gone hand-in-hand with the development of the Marxist theory of culture. This article highlights several specific concepts in Trotsky’s Literature and Revolution which exerted decisive formative influence on critical theory, including the relative autonomy of culture, a broadening of ideology to include cultural practices, and an innovative treatment of class. I (...) conclude that for Trotsky culture can only be described negatively, as its own constant overcoming, as permanent revolution. (shrink)

Viacheslav Ivanov's concept of person underwent significant development in the course of his career. In his earliest works the person is a transient form that is to be superseded by union with the supra-personal, transcendent self. In works of his middle period Ivanov posits the person as an image of the transcendent self. Lastly, in the 1910s Ivanov integrated these two concepts into a hermeneutic view of the person as an agent of transcendence.

In this paper Russian Symbolist philosophy is represented primarily by Viacheslav Ivanov (1866--1949), but its conclusions are intended to be valid for other philosophers we classify as Symbolist, including Nikolai Berdiaev and S. L. Frank. It is posited that, by comparing Ivanov''s cosmology, aesthetics, and anthropology to those of Martin Heidegger, one can reconceive of Symbolist philosophy as an existential hermeneutic. This, it is claimed, can help to identify a common basis among the Symbolist philosophers, and also to place Russian (...) thought in the context of modern European philosophy and vice versa. (shrink)

Aleksej Losev''s definition of myth centres onthe concept of detachment. In modern timesdetachment has most often figured in thecontext of philosophical aesthetics, where itis a cognitive category akin to Kant''s``disinterestedness'''' or the Russian formalists''``estrangement.'''' However Losev''s usage alsomakes reference to the ontological sense ofdetachment as contemplativeascent (cf. Meister Eckhardt''sAbgeschiedenheit). Thus, Losev''s concept ofmyth combines both senses of detachment,binding perceptual attitude and being togetherin a double movement of resignation from theworld and union with meaning; this movementliterally makes sense out of reality. (...) Ittherefore bears comparison to the treatment ofdistanciation in contemporary hermeneutics,where detachment is a key condition ofunderstanding. By investigating Losev''sconnections to other Russian thinkers, theauthor makes a case for a distinct Russiantradition of hermeneutic philosophy (V. Ivanov,G. Shpet, A. Bakshy, A. Losev). (shrink)

Viacheslav Ivanov, the central intellectual force in Russian modernism, achieved through his work an original synthesis of Christianity, Platonism, and the philosophy of Friedrich Nietzsche. His powerful intellect exerted an immeasurable influence in modernist Russia and the early Soviet Union, and after emigrating to Italy in 1924 he played an important role in intellectual debates in Western Europe between the wars. In recent years, Ivanov's manifold contributions have been recognized in all major aspects of Russian culture, including poetry, literary theory, (...) philosophy, and theology. In _The Russian Prospero_, Robert Bird uncovers the foundations of Ivanov's poetic and theoretical universe, traces its evolution, and explores its connections to cultural and intellectual currents in international modernism. Blending a close reading of Ivanov's work with a thoughtful analysis of his place within twentieth-century thought, Bird finds that Ivanov's ecstatic creative psychology leads directly to a consideration of history as a continuum of human interpretive activity, and to a conception of art as a historical force. He emphasizes and dramatizes Ivanov's quest to harness the power of art and apply it to concrete life-situations. It is the dilemma of Prospero, who must liberate his attendant spirit Ariel in order to restore full sovereignty over his own creative self and to regain ethical agency. The productive tension that resulted from Ivanov's struggle was a remarkable force in Russian modernism and remains a powerful spur for our own reflections on modernity. Outstanding Academic Title, _Choice_ Magazine “[Bird’s] clear explanations of Ivanov’s ideas and his informed, insightful, astute readings of the poetic works make this book required reading for anyone interested in modern poetry, intellectual history, cultural studies, and philosophy of early 20th century Russian and European thought.... Essential.”—_Choice_ “[Bird] makes a welcome contribution to our understanding of Russian modernism in its broader European context.... In this undertaking he has not only succeeded admirably, but will undoubtedly inspire others to follow him.”—Pamela Davidson, _The Russian Review_ “The most comprehensive overall treatment of Ivanov’s work to date.”—David N. Wells, _The Slavic and East European Journal_. (shrink)

Slavoj iek's writings on Krzysztof Kies´lowski and Andrej Tarkovskij represent direct challenges to the Central and Eastern European tradition of spiritual art and to dominant aesthetic concepts as such. He refuses to separate the solemn films of Kies´lowski and Tarkovskij from popular culture and stresses their import as ethical statements by their directors. Despite this ethical emphasis, iek makes an important contribution to philosophical aesthetics. He implicitly defines art as a suspension of reality which reveals time in its fragility and (...) potentiality. Defining iek's aesthetics in terms of suspension helps to explain his partiality for Kies´lowski and Tarkovskij and bears comparison to the Russian tradition of philosophical aesthetics, in particular Aleksej Losev and Alexander Bakshy. (shrink)