Corporations have increasingly been called on to assume responsibilities for paying fairer shares of tax, while, at the same time, governments have been repeatedly urged to develop more effective corporate tax systems to tackle tax avoidance. Therefore, institutional attributions of tax responsibility for companies seem to have features of both explicit and implicit corporate social responsibility (CSR). However, given that we lack a clear understanding of which form or forms of CSR in relation to tax are expected of companies and (...) how exactly this might be changing, we examine the evolution in institutional expectations of explicit and implicit CSR for corporate taxation. Drawing on a longitudinal content analysis of 992 news media articles from the United Kingdom between 2000 and 2021, we find that institutional expectations of corporate tax responsibility have followed a process of continuous and non-linear hybridization characterized by a pendulum-like trajectory of explicitization followed by implicitization. We discuss the implications of these findings for the theory and practice of corporate tax responsibility and the framework of explicit/implicit CSR. (shrink)

The United Nations (UN) 2030 Agenda for Sustainable Development has considerable potential for achieving a more sustainable future. However, the concrete realisation of Sustainable Development Goals (SDGs) is impeded by how they are implemented by a diverse set of competent agents. This conceptual paper draws on social impact theory to investigate how businesses can utilise the SDG framework to achieve positive social outcomes. We identify two pathways that can guide businesses to improve their SDGs interventions, which entail considering the _interconnections_ (...) between the goals that are directly or indirectly affected by the initiative at stake and the _inclusiveness_ of the actors affected by the SDGs. Building on the literature on hybrid organising (to frame interconnectedness) and the literature on multi-stakeholder partnerships and deliberative governance (to frame inclusiveness), we discuss a set of organisational mechanisms and transformations that can help businesses ensure that their SDGs interventions are more socially impactful. By doing so, this paper extends the literature on the role of companies for sustainable development and provides some practical implications. (shrink)

Towards biodeconstruction -- Between life and death: différance -- The absolute programme -- The text and the living -- Between life and death: the bond -- Beyond life death: autoimmunity -- Living on: the arche-performative.

This book deals with some Peripatetic philosophers of the Hellenistic age who were direct and indirect pupils of Aristotle. The main focus of the book is Aristotle's school in the Hellenistic period, a subject not particularly explored by the scholars. Three main issues are addressed in the chapters of the book: the problem of knowledge, the question of time, and the doctrine of the soul. More specifically the topics addressed are: the problem of sense-perception and the method of multiple explanations (...) in the field of meteorology in Aristotle, Theophrastus and Epicurus, the epistemology of Strato, the notion of time in Eudemus and Strato, the conception of sleep in Clearchus, the doctrine of divination in Cratippus. Finally, the Appendix examines the probable influence of the physics of Strato on the medicine of Asclepiades of Bithynia. These themes are investigated by comparing the positions of the Peripatetics with Aristotle's philosophy, but above all by contextualising the doctrines of the Peripatetics within the broader framework of Hellenistic philosophies. (shrink)

Background Providing understandable information to patients is necessary to achieve the aims of the Informed Consent process: respecting and promoting patients’ autonomy and protecting patients from harm. In recent decades, new, primarily digital technologies have been used to apply and test innovative formats of Informed Consent. We conducted a systematic review to explore the impact of using digital tools for Informed Consent in both clinical research and in clinical practice. Understanding, satisfaction and participation were compared for digital tools versus the (...) non-digital Informed Consent process. Methods We searched for studies on available electronic databases, including Pubmed, EMBASE, and Cochrane. Studies were identified using specific Mesh-terms/keywords. We included studies, published from January 2012 to October 2020, that focused on the use of digital Informed Consent tools for clinical research, or clinical procedures. Digital interventions were defined as interventions that used multimedia or audio–video to provide information to patients. We classified the interventions into 3 different categories: video only, non-interactive multimedia, and interactive multimedia. Results Our search yielded 19,579 publications. After title and abstract screening 100 studies were retained for full-text analysis, of which 73 publications were included. Studies examined interactive multimedia, non-interactive multimedia, and videos, and most studies were conducted on adults. Innovations in consent were tested for clinical/surgical procedures and clinical research. For research IC, 21 outcomes were explored, with a positive effect on at least one of the studied outcomes being observed in 8/12 studies. For clinical/surgical procedures 49 outcomes were explored, and 21/26 studies reported a positive effect on at least one of the studied outcomes. Conclusions Digital technologies for informed consent were not found to negatively affect any of the outcomes, and overall, multimedia tools seem desirable. Multimedia tools indicated a higher impact than videos only. Presence of a researcher may potentially enhance efficacy of different outcomes in research IC processes. Studies were heterogeneous in design, making evaluation of impact challenging. Robust study design including standardization is needed to conclusively assess impact. (shrink)

Some philosophers and cognitive scientists think that a naturalised philosophy of the (self-) conscious mind should lead us to reject the very existence of the self. The paper focuses on two case-studies which are representative of this kind of attitude. In particular we examine, and criticise, Thomas Metzinger's 'no-self alternative' and Daniel Dennett's narrative elimination of the self. Our aim is not to prove that any elimination of the self from the inventory of the world based on the empirical study (...) of the mind is doomed to failure. Instead, we would like to introduce a note of caution: it is far from clear that cognitive science and naturalistic philosophies of mind force upon us, or even suggest, a picture of the world without persons and selves. (shrink)

Sullo sfondo della Guerra dei Trent’anni si staglia la biografia di Tommaso Campanella, il precursore delle Rivoluzioni moderne, il frate ribelle dalla vita strana e camaleontica, con i processi per violenza sessuale, per eresia e per rivolta armata insieme ai pirati musulmani, la trentennale prigionia nei castelli del viceré di Spagna, la pazzia simulata e la fuga a Parigi alla Corte di Richelieu. Un vivido quadro storico di un’Europa tra Inquisizione e Controriforma.

In this paper we propose a narrative account for the origin of language. Such a proposal is based on two assumptions. The first is conceptual and concerns the idea that the distinctive feature of human language (what sets it apart from other forms of animal communication) has to be traced to its inherently narrative character. The second assumption is methodological and connected to the idea that the study of language origin is closely related to the analysis of the cognitive systems (...) at the base of narrative. Research on narrative abilities of subjects with Autism Spectrum Disorder has shown that storytelling requires the capability to link events causally connected to one another, and especially events which are remote from one another on the temporal axis of a story. Based on this research, we hypothesize that an important cognitive device involved in narrative is Mental Time Travel (MTT), that is, the system that allows humans to project themselves into the past and future. We show that such a system is present (to a greater or lesser extent) even in non-human animals. By virtue of this, we argue that MTT is independent of language and that it may be considered a cognitive precursor for the origin of language. Specifically, we propose that MTT allowed our ancestors to develop a form of pantomimic communication that might be considered as the foundation of the narrative origin of language. (shrink)

Mutualistic theory explains convincingly the prevalence of fairness norms in small societies of foragers and in large contemporary democratic societies. However, it cannot explain the U-shaped curve of egalitarianism in human history. A theory based on bargaining power is able to provide a more general account and to explain mutualism as a special case. According to this approach, social norms may be more variable and malleable than Baumard et al. suggest.

This is a slightly longer version of an entry prepared for the 2nd edition of The New Palgrave Dictionary of Economics, edited by Steven Durlauf and Lawrence Blume (Palgrave-Macmillan, forthcoming). Since the New Palgrave does not include acknowledgments, I should use this chance to thank Roger Backhouse, Philippe Fontaine, Daniel Kahneman, Kyu Sang Lee, Ivan Moscati, and Vernon Smith for their help and suggestions in preparing this paper.

This paper aims to investigate the dialogue between some postmodern thinkers (mostly Lyotard, Rorty and Vattimo) and Habermas’ criticism in light of a different conception of dialogue itself. Therefore, we shall first give an account of how Habermas establishes his neomodern discourse (1985) in a very close dialogue with the key concepts of postmodernism: the subject and its social role, language and the concept of philosophical truth and the postmodernist view of history (Lyotard, 1979, Vattimo, 1974, 1985, 2009; Rorty, 1989; (...) Bauman, 1993). Secondly, dialogue will be addressed as a structural difference between Habermas’ universal normative ethic of discourse (together with Karl-Otto Apel, 1983) and the postmodern local and linguistic pluralism, emancipated from any metaphysical ratio. In the end, it will be argued that philosophy ought to be dialogical in line with Habermas’ view, within the foundation and normativity of dialogue. Postmodernist dialogue in philosophy and in society displays instead many shortcomings if understood as a pluralist linguistic game of interpretation. (shrink)

According to a longstanding philosophical tradition dating back to Aristotle, certain proofs do not only certify the truth of their conclusion but also explain it. Lately, much effort is being devo...

In Biodeconstruction (2018) I argued that Derrida, in the Life Death seminar (1975–76), would have anticipated the most recent developments in epigenetics, a field in which the dogma of genetic determinism is radically challenged by noting the influence of the environment in the production of mutations in the genetic program, particularly when a genetic population is faced with a radical change in its environmental conditions, which I propose to call an ‘ecological event’. I explore a comparison between the Derridean deconstruction (...) of genetic determinism and the theoretical elaborations of epigenesis, referring to the work of Eva Jablonka and Marion J. Lamb, Evolution in Four Dimensions (2005). Jablonka and Lamb propose a theory of genetic variation in which mutations would be the result of the interpretation of unpredictable environmental events by the individual whose survival would be in danger. Through this comparison, I show that the study of ‘interpretive Mutations’ as reactions to unpredictable environmental events can be helpful in understanding the Derridean theme of the ‘event’, rearticulating it in relation to the radical environmental changes that humanity will sooner or later face. (shrink)

Thoughts for a fully realistic metaphysics, beyond the neoscolastical abstractness.

De Lubac did not fully condemn modernity as neotomism did, but he appreciated some positive aspects (such as the value of subject and of justice), even if he condemned atheism (in Comte and Marx).

[ita] Henri de Lubac, che ha dedicato alla Sacra Scrittura la poderosa “ Esegesi medioevale”, ho sottolineato l'importanza della costituzione conciliare “Dei Verbum” che recupera l'idea originaria della Rivelazione come rivelazione non di tanti “articoli di fede”, atomicamente concepiti, ma dell'unica Persona del Verbo incarnato. Per cui credere non è aderire a tante verità frammentate, ma aderire alla Presenza di Cristo, il Verbo fattosi carne. [en] Henri de Lubac, who dedicated the "Medieval exegesis" to sacred writing, underlined the importance of (...) the conciliatory constitution "Dei Verbum", which rediscovers the original idea of revelation as revelation not of several "articles of faith", atomically conceived, but of the living Person of the Incarnate Verb. Believing does not mean adhering to many fragmented truths, but in the presence of Christ. (shrink)

According to a testimony of Sextus Empiricus's Against the Physicists, Epicurus began to study philosophy because his grammar teacher, dealing with the birth of Chaos in Hesiod's Theogony, was not able to explain what the cause and origin of Chaos were. If this evidence is reliable, the question of disorder was extremely significant for Epicurean philosophy. Usually, ancient pagan and Christian critics of materialistic philosophies accused Democritus and Epicurus of denying the power of providence. To Dante, Democritus is the philosopher (...) who 'l mondo a caso pone in the sense that, according to the Atomist, the world derives from chance.Eva Marie Noller's book—specifically devoted... (shrink)

This short note deals with an epigram preserved by the Anthologia Palatina Book IX (360) attributed to a Metrodorus whom, especially for chronological reasons, one tends to identify with the Epicurean Metrodorus of Lampsacus, at least from the Phoinix von Kolophon by Gustav Adolph Gerhard (1909). This epigram looks like a “symmetrical” polemical reply to the immediately preceding one (AP IX 359), which can be attributed (but not without difficulty) to the Hellenistic poet Posidippus. The careful historical-philosophical examination of the (...) contents of this alleged Epicurean epigram (360) leads to believe that it is basically impossible that the author is an Epicurean philosopher such as Metrodorus. (shrink)

Journal Name: Apeiron Issue: Ahead of print.

Two Worlds represents an attempt to overcome the boundaries between science fiction and fantasy. The story is set in a remote future, on an Earth very different from today: the Chimeric development has taken human evolution on strange paths, paths that have led to the advent of other races; hybrid species that possess in their modified DNA genes coming from birds and fishes. The presence of a mysterious Tower of Seeds—a long forgotten place—will rekindle in some people new hopes and (...) the desire, perhaps utopian, to restore the ancient environmental balance with planet Earth. (shrink)