We examine the effects of taxes on Corporate Social Responsibility (CSR). Employing a tax reform in Korea that imposed a new tax on cash retention, we find that treated firms improved CSR performance after the tax reform was enacted. This result is driven by improvement in environmental and social performance. Moreover, the observed improvement is more pronounced in treated firms that face less severe financial constraints, are afforded fewer investment opportunities, feature large foreign ownership stakes, and employ stronger corporate governance (...) mechanisms. The results suggest that tax increases lead to an increase in CSR investment and the magnitude of the increase depends on firm-level characteristics. As such, our results support the tax-strategic view of CSR in a country that has been a latecomer in incorporating CSR practices into business operations. (shrink)

It seems self-evident that people prefer painful experiences to be in the past and pleasurable experiences to lie in the future. Indeed, it has been claimed that, for hedonic goods, this preference is absolute (Sullivan, 2018). Yet very little is known about the extent to which people demonstrate explicit preferences regarding the temporal location of hedonic experiences, about the developmental trajectory of such preferences, and about whether such preferences are impervious to differences in the quantity of envisaged past and future (...) pain or pleasure. We find consistent evidence that, all else being equal, adults and children aged 7 and over prefer pleasure to lie in the future and pain in the past and believe that other people will too. They also predict that other people will be happier when pleasure is in the future rather than the past but sadder when pain is the future rather than the past. Younger children have the same temporal preferences as adults for their own painful experiences, but prefer their pleasure to lie in the past, and do not predict that others’ levels of happiness or sadness vary dependent on whether experiences lie in the past or the future. However, from the age of 7, temporal preferences were typically abandoned at the earliest opportunity when the quantity of past pain or pleasure was greater than the quantity located in the future. Past-future preferences for hedonic goods emerge early developmentally but are surprisingly flexible. (shrink)

The ' argument from queerness', made famous by J. L. Mackie, remains one of the most influential arguments in metaethics. However, many philosophers focus on just one or two of its strands, while others assume a particular but by no means universal reading of it. This essay attempts to disentangle and evaluate all strands of the argument. Surprisingly, when this is done, not much is left as a distinct argument from queerness. Much of the argument collapses into other types of (...) argument, and what is left, though intuitively appealing, is not viable as philosophical argument. (shrink)

In the literature of environmental philosophy, the single most potent argument that has been made against the claim that nature may possess intrinsic value in any objective sense is the Humean thesis of projectivism and its associated view that human consciousness is the source of all values. Theorists, in one way or another, have to face up to this challenge. For instance, J. Baird Callicott upholds this Humean foundation to modern Western philosophy. However, by distinguishing between the source and locus (...) of value, he makes it possible to argue that nature is the locus of intrinsic value without at the same time compromising the thesis that human consciousness is the source of all values. On the other hand, Holmses Rolston, III, another eminent environmental philosopher, criticizes the distinction as well as challenges the Humean foundation itself. In this article, I attempt to resolve the disagreement between Callicott and Rolston over this particular distinction, thereby doing justice to the insights which each theorist, undoubtedly, has brought to bear on the issue of intrinsic value, at least as far as individual organisms is concerned. However, I am also critical of both for having failed to draw out the full implications behind certain crucial distinctions that should be made about the notion of intrinsic value itself. (shrink)

Psychologists' work on conversational pragmatics and judgment suggests a refreshing approach to charitable interpretation and theorizing. This charitable approach—what I call Gricean charity —recognizes the role of conversational assumptions and norms in subject-experimenter communication. In this paper, I outline the methodological lessons Gricean charity gleans from psychologists' work in conversational pragmatics. In particular, Gricean charity imposes specific evidential standards requiring that researchers collect empirical information about (1) the conditions of successful and unsuccessful communication for specific experimental contexts, and (2) the (...) conversational norms governing communication in experimental contexts. More generally, the Gricean turn in psychological research shifts focus from attributional to reflexive, situational explanations. Gricean charity does not primarily seek to rationalize subject responses. Rather, it imposes evidential requirements on psychological studies for the purpose of gaining a more accurate picture of the surprising and muddled ways in which we weigh evidence and draw. Key Words: Gricean charity • methodological rationalism • interpretation • principle of charity • cognitive psychology • conversational pragmatics • heuristics and biases • reflexive analysis. (shrink)

Interpretations of recollection in the "Phaedo" are divided between ordinary interpretations, on which recollection explains a kind of learning accomplished by all, and sophisticated interpretations, which restrict recollection to philosophers. A sophisticated interpretation is supported by the prominence of philosophical understanding and reflection in the argument. Recollection is supposed to explain the advanced understanding displayed by Socrates and Simmias (74b2-4). Furthermore, it seems to be a necessary condition on recollection that one who recollects also perform a comparison of sensible particulars (...) to Forms (74a5-7). I provide a new ordinary interpretation which explains these features of the argument. First, we must clearly distinguish the philosophical reflection which constitutes the argument for the Theory of Recollection from the ordinary learning which is its subject. The comparison of sensibles to Forms is the reasoning by which we see, as philosophers, that we must recollect. At the same time, we must also appreciate the continuity of ordinary and philosophical learning. Plato wants to explain the capacity for ordinary discourse, but with an eye to its role as the origin of philosophical reflection and learning. In the "Phaedo", recollection has ordinary learning as its immediate explanandum, and philosophical learning as its ultimate explanandum. (shrink)

Popper Proposed the criterion of falsifiability as a solution to the problem of demarcation i.e. of distinguishing science from pseudo-science and not, as many of his contemporaries in the Vienna Circle mistook it to be, a solution to the quite different problem with which they themselves were preoccupied, viz. of providing a criterion of meaning to distinguish the meaningful from the meaningless. While the positivists were concerned to damn metaphysics and exalt science, by identifying the empirically verifiable with the meaningful, (...) Popper was concerned to separate science from scientism, to damn astrology and to extol astronomy. In other words his preoccupation belongs not to the philosophy of language but to the philosophy of science. (shrink)

Based on the "Guide to the Human Fertilisation and Embryology Act 1990", this volume reviews the regulation of assisted conception including complex moral issues such as abortion, embryo research and cloning.

SummaryIt has been argued that clinical medicine should be regarded as a relatively autonomous science. While it draws upon other sciences which variously contribute to medical knowledge, it is not just an “application” of any of these, alone or in combination. Its contributions to medical knowledge are made within the context of patient care (the term “clinical medicine” is used here to emphasize this matter). It is distinct from other sciences in its domain of inquiry and its approach to this (...) domain, studying relationships between events and processes of many kinds and levels as they occur in the human organism. To the fullest extent possible (and to an extent not possible elsewhere) these relationships are investigated as they occur within the living organism. Arguments providing logical justification for this approach have been offered. The practical justification of its approach, and of clinical medicine itself, rests in its accomplishments. Various possible objections to the scientific status of clinical medicine have been discussed and found lacking in force. I have no doubt that there might be other objections. However, these would also, I believe, be found on examination to result from too restrictive definitions of “science,” unacceptable in their exclusion also of other recognized sciences, or from lack of familiarity with modern clinical medicine. (shrink)

ABSTRACTIn the Timaeus, Plato explicitly defines time as “the moving image of eternity”. This proposition affirms actually that time reflects the eternal that embodies the rational and lawful principle – namely the logos of proportionality – in the motion and change of visible objects in the universe. In other words,time determines the principle that every mutable being must follow to participate in the rational and nomological order of existence; the absolute logos which is given by God is hence intrinsic to (...) time. This idea of time is echoed by the theories of Augustine and Husserl. Both philosophers inherited some of Plato’s metaphysical views, and each of them developed a distinctive theory of the relations between Being, time, and the absolute logos. This paper attempts to compare their theories and to defend the following claim: Augustine fo-cuses on the immutable representation of time which is regarded as the image or reflection of God’s absolute logos, and explains temporal phenome... (shrink)

RÉSUMÉRécemment, Anil Gupta a soulevé plusieurs objections importantes à l’encontre de la théorie de la perception de Wilfrid Sellars. Cet article se donne pour objectif de défendre la théorie de Sellars contre ces objections. J’admets que certains aspects de sa théorie posent problème. Il y a, par exemple, de bonnes raisons de rejeter la thèse de Sellars selon laquelle le référent ultime d’une saisie perceptive est une impression sensible. Néanmoins, je soutiens qu’une explication sellarsienne de la perception reste une approche (...) viable de la perception, en dépit des puissantes objections de Gupta. (shrink)

Barbour, Hawking, Misner and others have argued that time cannot play an essential role in the formulation of a quantum theory of cosmology. Here we present three challenges to their arguments, taken from works and remarks by Kauffman, Markopoulou and Newman. These can be seen to be based on two principles: that every observable in a theory of cosmology should be measurable by some observer inside the universe, and all mathematical constructions necessary to the formulation of the theory should be (...) realizable in a finite time by a computer that fits inside the universe. We also briefly discuss how a cosmological theory could be formulated so it is in agreement with these principles. (shrink)

Nanotechnologies are enabling technologies which rely on the manipulation of matter on the scale of billionths of a metre. It has been argued that scientific uncertainties surrounding nanotechnologies and the inability of regulatory agencies to keep up with industry developments mean that voluntary regulation will play a part in the development of nanotechnologies. The development of technological applications based on nanoscale science is now increasingly seen as a potential test case for new models of regulation based on future-oriented responsibility, lifecycle (...) risk management, and upstream public engagement. This article outlines findings from a project undertaken in 2008–2009 for the UK Government’s Department of Environment, Food and Rural Affairs (DEFRA) by BRASS at Cardiff University, involving an in-depth survey both of current corporate social responsibility (CSR) reporting in the UK nanotechnologies industry, and of attitudes to particular stakeholder issues within the industry. The article analyses the results to give an account of the nature of corporate social performance (CSP) within the industry, together with the particular model of CSR operating therein (‘do no harm’ versus ‘positive social force’). It is argued that the nature of emerging technologies requires businesses to adopt particular visions of CSR in order to address stakeholder issues, and that the nanotechnologies industry presents specific obstacles and opportunities in this regard. (shrink)

The concept of media accountability is widely used but remains inadequately defined in the literature and often is restricted to a 1-dimensional interpretation. This study explores perceptions of accountability as manifestations of claims to responsibility, based on philosophical conceptions of the 2 terms, and suggests media accountability be more broadly understood as a dynamic of interaction between a given medium and the value sets of individuals or groups receiving media messages. The shape-shifting nature of the concept contributes to the volatility (...) of debate surrounding conflicting notions of press freedom and responsibility. (shrink)

To contribute to the debate on the role of social media in responsible business, this article explores blogger buzz in reaction to food companies’ press releases on health and obesity issues, considering the content and the level of fit between the CSR initiatives and the company. Findings show that companies issued more product-related initiatives than promotion-related ones. Among these, less than half generated a substantial number of responses from bloggers, which could not be identified as a specific group. While new (...) product introductions led to positive buzz, modifications of current products resulted in more negative responses, even if there was a high fit with core business. While promotion-related press releases were received negatively in general, particularly periphery promotion generated most reactions. Our exploratory study suggests that companies can increase the likelihood of a positive reaction if they carefully consider the fit between initiatives and their core business, while taking the notion of ‘controversial fit’, relating to the unhealthy nature of original products, into account. Further research avenues and implications, as well as limitations, are discussed. (shrink)

In this paper I offer a new interpretation of the philosophical method of the "Meno." In the opening discussion of the dialogue, Plato introduces a restriction on answers in dialectical inquiry, which I call the Dialectical Requirement (DR). The DR is applied twice in the "Meno," in different ways (75d5-7, 79d1-3). In the first section of the paper, I argue that the two applications of the DR represent the beginning and end of dialectic. This shows that dialectical inquiry starts from (...) our linguistic competence with the name of the property we investigate, and ends only when we have an account saying what is common to and explanatory of the bearers of that property. Dialectic begins in our ordinary ability to speak and think about the world, and ends in genuine grasp of the underlying causes of nature. In the second section, I describe the resources of linguistic competence, and their role in dialectical progress. Our linguistic competence with the name of a property enables us to make a wide variety of statements about the property and its bearers in ordinary discourse. In dialectic, these ordinary statements act as a portfolio in which the property under investigation is presented to us writ large, through its instances, types, species, etc. We seek to develop an account that says what is common to, and explanatory of the phenomena in the portfolio. When an account is inconsistent with one of the things we tend to say, this demands revision either in the account, or in the portfolio of statements. In this way, the process by which we develop our account also helps to organize and revise the statements in our portfolio so that they and the account ultimately form a coherent, explanatory body of statements. (shrink)

is normative in the sense that it aims to make recommendations for improving human judgment; it aims to have a practical impact on morally and politically significant human decisions and actions; and it studies normative, rational judgment qua rational judgment. These nonstandard ways of understanding ACP as normative collectively suggest a new interpretation of the strong replacement thesis that does not call for replacing normative epistemic concepts, relations, and inquiries with descriptive, causal ones. Rather, it calls for recognizing that the (...) aims and normative inquiries of epistemology and normative psychology have become intermutual in nature. Key Words: Heuristics and biases • applied cognitive psychology • normative psychology • rationality • naturalized epistemology • Epistemics • Applied Naturalized Epistemology • strong replacement • strategic reliabilism • ameliorative psychology. (shrink)

In this commentary on D. Nails, “Two Dogmas of Platonism,” I focus on her arguments for the claim that the Good is not the unhypothetical principle of everything in Plato’s Republic. I first examine what it would mean for any principle to be an unhypothetical principle of everything, and argue that Nails equivocates in her construal of this role. I then argue that Plato’s references to the unhypothetical principle should not be read to refer to a single, unique item, but (...) to each Form F in its role as the cause of a F phenomena. (shrink)

This essay explores the correlation between shu 恕 and ren 仁 in Confucius’ teachings and its broader implications concerning the role of the golden rule. It first shows that whereas the golden rule is premised on equality between agent and recipient, Confucius’ correlation of shu with ren aims mainly at establishing a more solid foundation for the hierarchy-specific duty of the ruler to care for the ruled. It thus reveals that this conflict arises from the golden rule’s incompatibility with asymmetrical (...) relationships, a long-standing issue concerning its validity as a moral axiom. It then addresses this conflict by demonstrating that the golden rule can effectively function in conformity with humanity even in asymmetrical relationships by way of inducing an agent’s viewpoint to shift from existing sociopolitical asymmetry to one-to-one human equality. On this basis, lastly, it examines the concurrence of the ideas of shu, human nature, and ren in ancient China. (shrink)

Scientific theories often allow multiple formulations, e.g., classical mechanics allows Lagrangian and Hamiltonian formulations. While we count them as equally true, it has been suggested that one formulation can still be more metaphysically perspicuous than another. This paper provides a new account of metaphysical perspicuity, offering both descriptive and revisionary components: As a descriptive component, we examine how metaphysical perspicuity has been conceptualized in the literature. As a revisionary component, we challenge the conventional conception that associates metaphysical perspicuity with other (...) neighboring notions. Thus, we argue that metaphysical perspicuity is a sui generis notion, worth adding to philosophers’ toolbox. (shrink)

The battle over the proper place of mental representation in cognitive science is often portrayed as a clash between realism and eliminativism. But this simple dichotomy belies the variety of different ontological positions available. This article investigates the various stances that one can adopt toward the ontology of mental representation, and in so doing, shows that eliminativism is in fact best understood as two distinct positions: a posteriori eliminativism and a priori eliminativism. Furthermore, I show that a priori eliminativism faces (...) two crippling challenges. I argue that once we put a priori eliminativism aside, determining the ultimate ontological status of representation can be postponed while we assess its utility across different domains of cognitive science—something all remaining positions can agree on. (shrink)

Plato invokes the Theory of Recollection to explain both ordinary and philosophical learning. In a new reading of Meno's Paradox and the Slave‐Boy Interrogation, I explain why these two levels are linked in a single theory of learning. Since, for Plato, philosophical inquiry starts in ordinary discourse, the possibility of success in inquiry is tied to the character of the ordinary comprehension we bring to it. Through the claim that all learning is recollection, Plato traces the knowledge achievable through inquiry (...) back to our pretheoretical comprehension, showing not just that knowledge is in us, but that it is inchoate in the grasp of a property—akin to a concept—that enables us to speak and think about it ordinarily. Plato acknowledges in the Meno that a second step of argument, and a second application of Recollection, is needed to explain how knowledge comes to be inchoate in our ordinary grasp of a property. Though this second argument is provided most fully in the Phaedo, the evidence of the Meno is sufficient to outline Recollection as a two‐stage theory of learning, beginning in ordinary speech and thought and extending, through philosophical reflection, to knowledge. (shrink)

I argue that the Republic IX ‘Authority Argument’ (580d3-583a10) embraces both subjectivity of hedonic experience and objectivity of hedonic character. This combination of views undermines the interpretations of both the argument’s main critics and its main defenders. A more adequate interpretation, drawing on the idea of inapt hedonic experiences which fail to reflect the pleasantness of their objects, points towards a reassessment of the Argument’s place in the sequence ending Bk. IX. On the view presented here, the ‘Authority Argument’ is (...) not a stand-alone argument, but depends on the ‘Olympian Argument’ that follows it. (shrink)

Abstractabstract:Plato's Republic X attack on imitative poetry is based in the metaphysics of appearance, since appearances are the objects and products of imitation. I offer a new reading, showing that Plato's account coherently introduces appearances as a new type of item, distinct from Forms and sensible particulars, and applies beyond imitation to a broad range of appearances. Focusing on the importance of perspective to Plato's reasoning, I argue that an appearance is a relation that comes about between a material particular (...) and an apprehending subject. Ordinarily, appearances are transparent: they confer determinate awareness on the subject, but are not the objects of our awareness insofar as we are appeared to. This reading resolves longstanding obscurities, grounds an improved account of imitation, and shows that Plato here presents the cornerstone of a general theory of appearance. (shrink)

A common sentiment among anti-sex-robot scholars is the apprehension that sex robots will normalize and perpetuate sexual violence towards humans. In this new chapter within the feminist sex war, the authors of this article tend to agree with anti-sex-robot concerns and seek to further identify potential harms of sex robots. However, instead of characterizing the harm in terms of what the robots represent and symbolize, we are primarily interested in the internal state of the user and the type of relationship (...) that will emerge between human users and sex robots, which we argue is an unprecedented sexual relation. Unlike other comparable sex products and services, sex robots occupy a liminal space between being perceived as both a sexual property and agent, oscillating based on the preferences and convenience of the user. We argue that this oscillation that enables human–sex robot intimacy requires self-deception, which in turn entails individual moral responsibility. Thus, we articulate a novel virtue-based approach of examining human–robot intimacy that focuses on cultivating erotic flourishing. We conclude that people have a moral responsibility to exhibit self-awareness within the dynamics of their intimate relationship with sex robots and the (contradictory) beliefs required to maintain such intimacy. (shrink)

The opening discussion of the Meno features a halting conversation in which Meno struggles at length to answer Socrates’ question, “What is Virtue?” Whereas Socrates demands a unitary account, presenting Virtue as one, Meno repeatedly speaks of Virtue in plurality. Through the opposing sides of this conflict, Plato highlights impediments that appear to prevent ordinary speakers from inquiring into nature. These include the fallibility of ordinary beliefs and statements, and the inability of ordinary speakers to countenance properties as entities in (...) their own right. In an argument often overlooked by interpreters, Plato reveals commitments implicit in ordinary discourse by which these impediments are overcome. As this argument shows, ordinary speakers such as Meno take their own terms to speak univocally and truly about a plurality of items. This is sufficient basis to proceed in dialectic, and to inquire into nature, through language. (shrink)

TALKING HEADS synthesizes the views and works of a breathtaking range of the most influential modern theorists of the humanities and social sciences.

For the first time, the revised Common Rule specifies that public health surveillance activities are not research. This article reviews the historical development of the public health surveillance exclusion and implications for other foundational public health practices.

The migration of elder-care workers appears to be a zero-sum game. This naturally offends our sense of justice, especially when the host populations are richer. In this article, I argue that we ought to look beyond the short run. Once we look at the long run, we will see possibilities of non-zero-sum games that are mutually beneficial.

This study examines the relationship between corporate social responsibility -related information and the value of financial analysts’ stock recommendations. The information environment in which analysts operate in is affected by CSR-related reports that companies voluntarily issue as well as information that becomes available through third-party analysis and rating institutions. We find an inverse relationship between the value of both upgrade and downgrade revisions and the supply of CSR-related information compiled by third-party institutions, suggesting that CSR-related data are associated with a (...) richer information environment that makes it more challenging for analysts to issue informative recommendations, thereby mitigating their contribution to the price discovery process. We further find that the value of analysts’ recommendation revisions is lower for companies that voluntarily issue CSR-related reports compared to those that do not make such disclosures and that the overall effect of CSR on the informativeness of analysts is stronger in the recent years. Our findings have implications for the evolution of CSR reporting as the incorporation of CSR-related information into market prices legitimizes the relevance of such reports. Furthermore, these findings contribute to our understanding of the role and value of information intermediaries in changing information environments. (shrink)