Using an international sample of firms from 32 countries, we study the relation between media independence and corporate tax aggressiveness. We measure media independence by the extent of private ownership and competition in the media industry. Using an indicator variable for tax aggressiveness when the firm’s corporate tax avoidance measure is within the top quartile of each country-industry combination, we find strong evidence that media independence is associated with a lower likelihood of tax aggressiveness, after controlling for other institutional determinants, (...) including home-country tax system characteristics. We also find that the effect of media independence is more pronounced when the legal environment is weaker, and when the information environment is less transparent. We contribute to the business ethics literature by documenting the role of independent media as an external monitoring mechanism in constraining corporate tax aggressiveness. (shrink)

The great academic disputation of Ho-rak had been made for about 200 years since it began in 1709. An argument that the human nature and the nature of things are same or different was one of the main subjects for the great academic disputation. Gan Lee (李柬, 1677-1727) and Wonjin Han (韓元震, 1682-1751) were leading discussants of the argument. After Lee and Han, Neo-Confucian scholars in Joseon dynasty attempted comprehensively to synthesize their two views. But such Scholars as Seong-ju (...) Lim (任聖周, 1711-1788) and Jeongjin Ki (奇正鎭, 1798-1879) criticized a reformulation of One Principle and Many Differentiations. Lim argued that there was not only One Principle but also one vital breath as well as Many Differentiations of vital breath as well as One Principle. His idea of One Principle is relevant for a similarity between the natures of humans and things, and his idea of Many Differentiations is relevant for a difference between the natures of humans and things. Lim grasped that all the natures of things had two aspects of similarity and difference. But Gi criticized that their discussants were too narrowly specific in arguing this issue. He argued that One principle and Many Differences entailed each other. Like Lim's idea, his idea confirmed the sides of both, too. The nature of original substance is equivalent to the nature of existence. It seems to me that such a fruitful result of Korean philosophy, which an argument between the natures of humans and things had been distinctly made, for the future, will be an area of being made a deeper exploration from various aspects. (shrink)

Paul C. H. Lim offers an insightful examination of the polemical debates about the doctrine of the Trinity in seventeenth-century England, showing that this philosophical and theological re-configuration significantly impacted the politics of religion in the early modern period.

This book lies at the intersection of philosophy of religion and philosophy of mind. It combines issues regarding divine action and mental causation. In particular, by using Jaegwon Kim's Causal Exclusion Argument as a foil, it explores possible ways of making sense of divine action in relation to some recent non-reductive physicalist strategies for vindicating mental causation. These insights are then applied to an argument for the existence of God based on the nature of phenomenal consciousness.

What should we do about “tainted” public commemorations? Recent events have highlighted the urgency of reaching a consensus on this question. However, existing discussions appear to be dominated by two naïve opposing views – to remove or preserve them. My aims in this essay are two-fold. First, I argue that the two views are not naïve, but undergirded by concerns with securing self-respect and with the character of our engagement with the past. Second, I offer a qualified defence of vandalising (...) tainted commemorations. The defence comprises two parts. I consider two prominent suggestions – to install counter-commemorations and to add contextualising plaques – and argue that they are typically beset with difficulties. I then argue that in some circumstances, constrained vandalism is a response to tainted commemorations which effectively adjudicates the demands of the two opposing views. (shrink)

According to two-dimensional semantics, primary intension and secondary intension can play the role of reflecting the cognitive aspect of an expression like Fregean sense does. The aim of this paper is to argue that this role is likely a myth. To argue for this, I attempt to show that cognitive aspects of fictional names cannot be explained within the framework of two-dimensional semantics. To be more specific, I consider four ontological theories about fictional characters that two-dimensional semanticists might be tempted (...) to choose. And then, I argue that none of them can be combined with two-dimensional semantics in a satisfactory way. (shrink)

The Human Brain Project (HBP) is a massive interdisciplinary project involving hundreds of researchers across more than eighty institutions that seeks to leverage cutting edge information and communication technologies to create a multi-level brain simulation platform (BSP). My worry is that some brain models running on the BSP will be persons. If this is right then not only will the in silico experiments the HBP envisions being carried on the BSP be unethical the mere termination of certain brain models running (...) on the BSP will be unethical. To assess the possible personhood of certain brain simulations I consider John Searle’s critique of strong AI. In arguing that Searle’s critique fails I conclude that the HBP must tread carefully and devise strict rules on how research using the BSP ought to proceed. (shrink)

One of the central claims of the neurodiversity movement is that society should accommodate the needs of autistics, rather than try to treat autism. People have variously tried to reject this accommodation thesis as applicable to all autistics. One instance is Pier Jaarsma and Stellan Welin, who argue that the thesis should apply to some but not all autistics. They do so via separating autistics into high- and low-functioning, on the basis of IQ and social effectiveness or functionings. I reject (...) their grounds for separating autistics. IQ is an irrelevant basis for separating autistics. Charitably rendering it as referring to more general capacities still leaves us mistaken about the roles they play in supporting the accommodation thesis. The appeal to social effectiveness or functionings relies on standards that are inapplicable to autistics, and which risks being deaf to the point of their claims. I then consider if their remaining argument concerning autistic culture may succeed independently of the line they draw. I argue that construing autistics' claims as beginning from culture mistakes their status, and may even detract from their aims. Via my discussion of Jaarsma and Welin, I hope to point to why the more general strategy of separating autistics, in response to the accommodation thesis, does not fully succeed. Finally, I sketch some directions for future discussions, arguing that we should instead shift our attention to consider another set of questions concerning the costs and extent of change required to accommodate all autistics. (shrink)

The conception of saviour siblings using preimplantation genetic diagnosis coupled with human leukocyte antigen typing or HLA typing alone is controversial and receives a wide divergence of legal responses among countries around the world. The resulting child conceived through this procedure is dubbed a ‘saviour sibling’ as the child can potentially act as a compatible donor for an elder ailing sibling who needs a haematopoietic stem cell transplantation. At present, the acceptability of this procedure in Malaysia is ambiguous as there (...) is no specific statute governing assisted reproductive technology, and the guideline issued by the Malaysian Medical Council does not expressly address this issue. The ethical arguments relating to the conception of saviour siblings in the current literature are mainly thought to reflect a liberal viewpoint which is predominantly Western in nature. This paper seeks to explore the perception of selected key stakeholders on the acceptability of and ethical concerns related to this procedure in the Malaysian context. The findings indicate that stakeholders generally support the conception of saviour siblings and some of their concerns echo the Western viewpoint. Interestingly, many were highly anxious about its economic implication, which is rarely discussed in the current literature on saviour siblings. (shrink)

Purpose This paper aims to engage with the social issues emerging from the increasing reliance upon app-driven services, as they pertain to precarious labor and ethical standpoints in a digital era. Popular ride services such as Uber have been lauded for bringing much needed transportation services that are superior to expensive taxis or unpleasant or inaccessible public transit. Design/methodology/approach As a result of over three years of ongoing research and analysis, this paper is a comprehensive assessment of a number of (...) social issues facing the integration of practices both signified and enacted in an economy driven by apps such as Uber. While these companies are indeed profitable, questions remain as to just how much of a panacea these practices actually herald. Findings Findings indicate that privatization and a lack of labor regulation may present a significant savings to the user, but full cost economics suggest that the social and environmental costs require consideration. Research limitations/implications The recommendations here refer to the ethical considerations forwarded in this paper and serve to open up dialog to further discuss the persistent issues facing a precarious future. Practical implications In terms of practical implications, there is a point of tension between governmental/regulatory bodies, disruptive innovators and users. Social implications Stakeholders of all stripes are scrambling to keep up with the pace and problematics of digital innovations and an inclusive critical dialog on app-driven services has yet to become a priority. Originality/value The original value of this analytical framework from a social justice perspective stands to catalyze action on a number of pervasive social issues surrounding digital ethics and policy. (shrink)

Hier geht es um eine Auseinandersetzung mit Nicolai Hartmann unter dem Aspekt der Nächsten- und der Fernstenliebe. Der Autor kritisiert Hartmanns Auffassung der Nächstenliebe (für Hartmann Jenseits-Eudämo- nismus) und Fernstenliebe (für Hartmann Idealbild) und plädiert für eine Erweiterung des christlichen Begriffs des Nächsten und der Nächstenliebe, die vor allem die Zukunftsperspektive mit einschliesst und den Begriff «Fernstenliebe» überflüssig macht.

The result of 2007’s presidential election in South Korea symbolizes the decline of the Left and the growth of the new Right. They say it goes with the global retrogression of democracy, or the consolidation of the hegemony of the rightist versions of democracy. According to Choi Jang-jip, the general public in Korea has thought that the Roh Moo-hyun’s administration had betrayed them, handing power over to the market, and seeking to form a coalition government with theconservatives. Similarly, Professor Jang (...) Ha-jun asserts that the democratic governments of Kim Dae-jung and Roh Moo-hyun have mistaken economic democratization for neo-liberalistic structural adjustment. (shrink)

Drama pedagogy has evolved in recent years as one the most creative and adaptable tools for engaged learning in language teaching. This paper discusses the teaching of modern Chinese play selected to be a prescribed text in pre-university Chinese literature curriculum. The play in focus is Teahouse by the renowned Chinese writer, Lao She. The study aims to pilot qualitative research through concrete individual teaching, in order to perform a preliminary classification and analysis of how teaching methods of modern plays (...) are carried out. These include the use of the Theatre in Education and Drama in Education models to conduct the teaching of modern plays. The study purported that the use of Theatre in Education and Drama in Education are methods to trigger students’ interest in learning before lessons and to carry out warm-up activities and to evaluate lesson results. These methods also aid students to familiarize the core of the original texts and use meaningful, theatrical real scenarios for the teaching of language and literature. Keywords - Education, drama pedagogy, classroom pedagogy, qualitative design, Singapore. (shrink)

The central case for animalism is the ‘thinking animal problem’: if I am not an animal, this leads to an absurd multiplication of thinkers. One objection to this argument is that animalism faces a structurally analogous problem called the ‘thinking parts problem’: animalism ends up with an absurdity that any part of an animal that includes a brain can be a candidate for being a thinker. Some leading animalists try to avoid the thinking parts problem by eliminating the brain (and (...) other alleged thinking parts) from the animalist’s ontology. There are two versions of eliminativism that animalists endorse: biological eliminativism and causal eliminativism. I argue that these theories are incompatible with animalism and so do not solve the thinking parts problem. (shrink)

In “Punishing Intentions and Neurointerventions”, Birks and Buyx (2018) provide a novel argument on why the use of mandatory neurointerventions on convicted criminals is morally objectionable “in a...

Farmers face unique challenges and opportunities in saving for and maintaining income during retirement relative to other Americans. Farm households have higher income than the average American household but may decide to invest in their farm rather than save for retirement. We use information from the Agricultural Resource Management Survey, the Survey of Consumer Finances, and the Current Population Survey to answer three questions pertaining to the retirement preparedness of farm households. First, what is the composition of income and assets (...) for farm households? Second, how do retirement income and assets for farm households compare to those of all U.S. households and nonfarm self-employed households? Third, do retirement income and assets vary across subpopulations of retirement-age farmers? Our results suggest that, on average, older farm households received smaller shares of their income from retirement sources and had smaller retirement assets than older U.S. households. However, farm households had higher levels of total income and assets with most assets being concentrated in the farm operation. Farm assets may be relatively illiquid compared to retirement assets making it more difficult to rely on them for income during retirement. Among older farm households, those with low-sales farm businesses and Hispanic and non-White operators may be particularly unprepared for retirement relative to other farm households. Our results have implications for farm household well-being as operators’ average age rises. They highlight the similar and distinct challenges farmers face in saving for and maintaining income in retirement relative to other workers. (shrink)

It has been widely theorized and empirically proven that self-regulated learning (SRL) is related to more desired learning outcomes, e.g., higher performance in transfer tests. Research has shifted to understanding the role of SRL during learning, such as the strategies and learning activities, learners employ and engage in the different SRL phases, which contribute to learning achievement. From a methodological perspective, measuring SRL using think-aloud data has been shown to be more insightful than self-report surveys as it helps better in (...) determining the link between SRL activities and learning achievements. Educational process mining on the basis of think-aloud data enables a deeper understanding and more fine-grained analyses of SRL processes. Although students’ SRL is highly contextualized, there are consistent findings of the link between SRL activities and learning outcomes pointing to some consistency of the processes that support learning. However, past studies have utilized differing approaches which make generalization of findings between studies investigating the unfolding of SRL processes during learning a challenge. In the present study with 29 university students, we measured SRLviaconcurrent think-aloud protocols in a pre-post design using a similar approach from a previous study in an online learning environment during a 45-min learning session, where students learned about three topics and wrote an essay. Results revealed significant learning gain and replication of links between SRL activities and transfer performance, similar to past research. Additionally, temporal structures of successful and less successful students indicated meaningful differences associated with both theoretical assumptions and past research findings. In conclusion, extending prior research by exploring SRL patterns in an online learning setting provides insights to the replicability of previous findings from online learning settings and new findings show that it is important not only to focus on the repertoire of SRL strategies but also on how and when they are used. (shrink)

Translation of western philosophical concept into Chinese is often considered to be challenging. This is attributed to both linguistic and cultural differences. This article discusses these challenges under four categories, namely terminology, semantic understanding and context, philosophical disputes, and language reconstruction and combination. For each category, one or two examples are presented to illustrate the challenges. How each of these challenges is resolved is also discussed so as to provide the readers with some guidelines if they encounter similar challenges in (...) their work. (shrink)

Journal of Social Philosophy, EarlyView.

This paper presents the critical role of corporate responsibility in the sustainability of health care programs in lower income communities mostly located in the rural areas. The Leaders for Health Program (LHP)—a tri-partite partnership between the Philippine Department of Health, the Health Unit of the Ateneo de Manila University Graduate School of Business, and Pfizer Philippines, Inc.—is an innovative approach focusing on health promotion and education as the cornerstone for community development. LHP adopts a systemic and comprehensive approach that takes (...) into consideration all the major stakeholders in health, especially in rural communities. This paper aims to support the viability of education as the main catalyst for community empowerment and self-sufficiency. (shrink)