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)

In the year ending March 2020, an estimated 773,000 people in England and Wales were sexually assaulted. These types of crimes have lasting effects on victims’ mental health, including depression, anxiety, and post-traumatic stress disorder. There is a large body of literature which identifies several factors associated with the likelihood of the victim reporting a sexual assault to the police, and these differences may be due to rape myth stereotypes which perpetuate the belief that rape is only “real” under certain (...) conditions. Less is known, however, about the effect these rape myths and stereotypes have on the investigation process itself and the subsequent police outcomes assigned to sex offences. This study aimed to address this gap, providing a profile of all RASSO (rape and serious sexual offences) committed over a 3-year period in one English police force, the police outcomes of these offences, and whether any offences, suspect, or victim variables were associated with different outcomes, in particular the decision to charge or cases where victims decline to prosecute. In line with previous research, the majority of victims were female while the majority of suspects were male, and the most frequent victim–suspect relationship was acquaintance, followed by partner/ex-partner. Charge outcomes were more likely in SSOs and less in rape offences, more likely with stranger offences and less likely than offences committed by partners/ex-partners and relatives, and some non-white suspects were more likely to be charged than suspects of other ethnicities, including white suspects. Victim attrition was more likely in cases where the suspect was a partner or ex-partner and least likely where the suspect was a stranger, more likely in SSOs than in rape cases, and more likely when the victim ethnicity was “other”. Law enforcement should be aware of the potential biases, both relating to rape myths and stereotypes and to the biased treatment of victims and suspects based on demographic characteristics, and work to eliminate these to ensure a fairer and more effective RASSO investigative process. (shrink)

Child sexual exploitation and abuse has grave implications for the mental health and wellbeing of children and young people. It has been linked to a wide range of difficulties which may extend into adulthood. School-based prevention programs that aim to raise awareness are popular, however, have historically lacked robust and consistent evaluation. The purpose of the present study was therefore to explore young people’s experiences of attending a school-based theater-in-education program, and the impact this had on their awareness and understanding (...) of CSEA. Four focus groups of between four to six participants each were conducted with young people from two co-educational State schools in the United Kingdom. The approach of Template Analysis was used to analyze the data, and revealed a number of themes related to the superordinate themes of “Information and Detail Delivered” and “Format and Timing.” The results suggest that participants gained new awareness and understanding of aspects related to CSEA, including other forms of exploitation, as well as how to avoid harm and what to do “if bad things happen.” Participants further reported that the theater performance/live element of the program was particularly impactful, feeling that this was delivered to them at the right time, but suggesting that younger people would also benefit from the important messages. In addition, areas for improvement were identified in terms of the delivery of the program, and the issue of victim blaming. Findings are discussed with a view to practical implications and directions for future research. (shrink)

Aquinas never describes himself as a ‘philosopher.’ He typically uses that word when referring to such “pagans” as Aristotle. Yet he often presents what we can now view as purely philosophical arguments. And it is some of these with which MacIntosh is concerned in this fine new book, which is divided into three parts, as is Aquinas’s Summa Theologiae. MacIntosh has previously published two books on Robert Boyle, who features from time to time in the present volume.In part 1, “Natural (...) Philosophy,” MacIntosh reports a number of things that Aquinas has to say about necessity and possibility, causality, time and motion, and time and infinity. Part 2, “Natural Theology,” deals with Aquinas under the headings... (shrink)

The primary purpose of the performing arts is to prepare and present 'artistic performances', performances that either are themselves the appreciative focuses of works of art or are instances of other things that are works of art. In the latter case, we have performances of what may be termed 'performed works', as is generally taken to be so with performances of classical music and traditional theatrical performances. In the former case, we have what may be termed 'performance-works', as, for example, (...) in free improvisations. Where we have performances of performed works, a number of distinctive philosophical questions arise: What kind of thing is a performed work? How is it appreciated through its performances? Is 'authenticity' an artistically relevant quality of performances of performed works, and, if so, why? How much of what goes on in the performing arts is rightly viewed as the performance of performed works? Artistic performances, whether or not they are of performed works, raise philosophical questions of their own. Can a performance itself be rightly viewed as a work of art? How do improvisation and rehearsal enter into the performing arts, and how do they bear on the appreciation of artistic performances? What role does the audience play in such performances? Does the performer's use of her own body as an artistic medium, as for example in dance performance, generate special constraints on appreciation? How, finally, does what is usually classified as 'performance art' relate to activities in the performing arts more generally construed? I critically survey the ways in which these questions have been addressed by principal theorists in the field. (shrink)

According to telling based views of testimony (TBVs), B has reason to believe that p when A tells B that p because A thereby takes public responsibility for B's subsequent belief that p. Andrew Peet presents a new argument against TBVs. He argues that insofar as A uses context-sensitive expressions to express p, A doesn't take public responsibility for B's belief that p. Since context-sensitivity is widespread, the kind of reason TBVs say we have to believe what we're told, is (...) not widespread. Peet doesn't identify any problem with his own argument though he does attempt to limit its sceptical potential by identifying special contexts in which TBVs stand a chance of success. A more general defence of TBVs can be provided by showing Peet's argument to be unsound. I argue that Peet's argument is unsound because it requires us to wrongly suppose that speakers do far less labour than their audiences in context-sensitive linguistic communication. I aim to show why—in the context of the epistemology of testimony and the philosophy of language—it's important to recognize the labour that speakers can do, and so can can be held responsible for not doing, in episodes of context-sensitive linguistic communication. (shrink)

Throughout the COVID-19 pandemic, shortages of scarce healthcare resources consistently presented significant moral and practical challenges. While the importance of vaccines as a key pharmaceutical intervention to stem pandemic scarcity was widely publicized, a sizable proportion of the population chose not to vaccinate. In response, some have defended the use of vaccination status as a criterion for the allocation of scarce medical resources. In this paper, we critically interpret this burgeoning literature, and describe a framework for thinking about vaccine-sensitive resource (...) allocation using the values of responsibility, reciprocity, and justice. Although our aim here is not to defend a single view of vaccine-sensitive resource allocation, we believe that attending critically with the diversity of arguments in favor (and against) vaccine-sensitivity reveals a number of questions that a vaccine-sensitive approach to allocation should answer in future pandemics. (shrink)

The importance of applying game theory to the evolution of information in the presence of noise has recently become widely recognized. This Special Issue addresses the theme of spontaneously emergent order in both classical and quantum systems subject to external noise, and includes papers directly related to game theory or the development of supporting techniques. In the following editorial overview we examine the broader context of the subject, including the tension between the destructive and creative aspects of noise, and foreshadow (...) the significance of some of the subsequent papers in the volume. (shrink)

This Companion celebrates the strength of feminist legal thought, which is manifested in the dynamic combination of stability and change and the diversity of perspectives and methodologies, as well as in the extensive range of subject-matters included within its ambit. Bringing together contributors from across a range of jurisdictions and legal traditions, the book provides a concise but critical review of existing theory in relation to the core issues or concepts that animate feminism. It provides an authoritative and scholarly review (...) of contemporary feminist legal thought, and contributes to the ongoing development of some of its new approaches, perspectives and subject-matters. (shrink)

Utilitarianism has an apparent pedigree when it comes to animal welfare. It supports the view that animal welfare matters just as much as human welfare. And many utilitarians support and oppose various practices in line with more mainstream concern over animal welfare, such as that we should not kill animals for food or other uses, and that we ought not to torture animals for fun. This relationship has come under tension from many directions. The aim of this article is to (...) add further considerations in support of that tension. I suggest three ways in which utilitarianism comes significantly apart from mainstream concerns with animal welfare. First, utilitarianism opposes animal cruelty only when it offers an inefficient ratio of pleasure to pain; while this may be true of eating animal products, it is not obviously true of other abuses. Second, utilitarianism faces a familiar problem of the inefficacy of individual decisions; I consider a common response to this worry, and offer further concerns. Finally, the common utilitarian argument against animal cruelty ignores various pleasures that humans may get from the superior status that a structure supporting exploitation confers. (shrink)

This book tackles the most difficult and profound open questions about life and its origins from an information-based perspective.

Taking account of two recent anthologies on virtue ethics, the paper locates the moral virtues relative to Aristotle's description of natural endowments, capacities, rational potentials, arts, character traits, and habits. The distinctions operative in this scheme are then brought to bear on the specific question of whether a burglar can be exhibiting the virtue of courage. The suggestion is made that it may not be because burglary is often unjust that it is not a proper exercise of the virtue, but (...) because the end and manner of its execution are disconnected from what is noble. (shrink)

Psychiatry uncomfortably spans biological and psychosocial perspectives on mental illness, an idea central to Engel's biopsychosocial paradigm. This paradigm was extremely ambitious, proposing new foundations for clinical practice as well as a non-reductive metaphysics for mental illness. Perhaps given this scope, the approach has failed to engender a clearly identifiable research programme. And yet the view remains influential. We reassess the relevance of the biopsychosocial paradigm for psychiatry, distinguishing a number of ways in which it could be (re)conceived.

Many people feel that respecting a person’s autonomy is not sufficiently important to obligate us to stay out of their affairs in all cases; but the ground for interference may often turn out to be a hunch that the agent cannot really be competent, or cannot really know what her decision implies; for if she were both of these things, surely she would not make such a foolish decision. This paper suggests a justification of paternalism that does not rely on (...) such appeals. I argue that in cases where an agent will undergo a significant alteration in their evaluative outlook – ‘evaluative shift’ – three central, persuasive objections to paternalism lose their force, and offer a prima facie case for paternalism in some of these cases. I then suggest that we can extend this argument to some cases where evaluative alteration is not predictable, but where the risk and harm are both significant. In such cases, paternalism may be justified. (shrink)

Burnout among health professionals is at epidemic proportions. In response, many health institutions have emphasised the importance of self-care, relying particularly on the idea that doctors who are burned out provide worse care for their patients. Although not made explicit, this suggests that doctors might have a responsibility to their patients (and perhaps others) to practice self-care. This chapter explores the potential grounds for such an obligation. We suggest that while there is potential for a limited obligation of self-care, institutional (...) emphasis on this risks instrumentalising doctors' well-being, minimising institutional responsibilities and workers' rights, and being excessively demanding for individuals. (shrink)

Three experiments investigated the relationship between subjective experience and attentional lapses during sustained attention. These experiments employed two measures of subjective experience to examine how differences in awareness correspond to variations in both task performance and psycho-physiological measures . This series of experiments examine these phenomena during the Sustained Attention to Response Task . The results suggest we can dissociate between two components of subjective experience during sustained attention: task unrelated thought which corresponds to an absent minded disengagement from the (...) task and a pre-occupation with one's task performance that seems to be best conceptualised as a strategic attempt to deploy attentional resources in response to a perception of environmental demands which exceed ones ability to perform the task. The implications of these findings for our understanding of how awareness is maintained on task relevant material during periods of sustained attention are discussed. (shrink)

Professor Strawson was interviewed on video on location at King's College, London during the Spring of 1992. Professor Strawson discusses his thoughts on a variety of topics on which he has written previously, providing some illuminating insights into how his thoughts has progressed. The text published here is en excerpt from this interview, translated with kind permission of Mr Rudolf V. Fara, the producer, in which prof. Strawson discusses his philosophical views with Martin Davies, Wilde Reader in Mental Philosophy (...) at Oxford University, and Mark Sainsbury, Susan Stebbing Professor of Philosophy at King's College, University of London. (shrink)

Stephen Davies presents a fascinating exploration of the idea that art, and our aesthetic sensibilities more generally, should be understood as an element in human evolution. He asks: Do animals have aesthetics? Do our aesthetic preferences have prehistoric roots? Is art universal? What is the biological role of aesthetic and artistic behaviour?

Three experiments investigated the relationship between subjective experience and attentional lapses during sustained attention. These experiments employed two measures of subjective experience to examine how differences in awareness correspond to variations in both task performance and psycho-physiological measures . This series of experiments examine these phenomena during the Sustained Attention to Response Task . The results suggest we can dissociate between two components of subjective experience during sustained attention: task unrelated thought which corresponds to an absent minded disengagement from the (...) task and a pre-occupation with one's task performance that seems to be best conceptualised as a strategic attempt to deploy attentional resources in response to a perception of environmental demands which exceed ones ability to perform the task. The implications of these findings for our understanding of how awareness is maintained on task relevant material during periods of sustained attention are discussed. (shrink)

INTRODUCTION: Capgras delusion is sometimes defined as believing that close relatives have been replaced by strangers. But such replacement beliefs also occur in response to encountering an acquaintance, or the voice of a familiar person, or a pet, or some personal possession. All five scenarios involve believing something familiar has been replaced by something unfamiliar. METHODS: We evaluate the proposal that these five kinds of delusional belief should count as subtypes of the same delusion. RESULTS: Personally familiar stimuli activate the (...) sympathetic nervous system (SNS) much more strongly than unfamiliar stimuli. In Capgras delusion, this difference is absent, prompting the delusional idea that a familiar person is actually a stranger. We suggest this absence of an effect of familiarity on SNS response will occur in all five scenarios and will prompt the idea that the familiar has been replaced by the unfamiliar. CONCLUSIONS: We propose that: (a) all five scenarios be referred to as subtypes of Capgras delusion; (b) in all five, ideas about replacement are prompted by weakness of SNS responses to familiar stimuli; (c) this is insufficient to generate delusion. For a delusional idea to become a belief, a second factor (impaired hypothesis evaluation) must also be present. (shrink)

In this book, psychologists and philosophers describe and discuss a range of case studies of delusional beliefs, drawing out general lessons both for the cognitive architecture of the mind and for the notion of rationality, and exploring connections between the delusional beliefs that occur in schizophrenia and the flawed understanding of beliefs that is characteristic of autism.

[Crispin Wright] Two kinds of epistemological sceptical paradox are reviewed and a shared assumption, that warrant to accept a proposition has to be the same thing as having evidence for its truth, is noted. 'Entitlement', as used here, denotes a kind of rational warrant that counter-exemplifies that identification. The paper pursues the thought that there are various kinds of entitlement and explores the possibility that the sceptical paradoxes might receive a uniform solution if entitlement can be made to reach sufficiently (...) far. Three kinds of entitlement are characterised and given prima facie support, and a fourth is canvassed. Certain foreseeable limitations of the suggested anti-sceptical strategy are noted. The discussion is grounded, overall, in a conception of the sceptical paradoxes not as directly challenging our having any warrant for large classes of our beliefs but as crises of intellectual conscience for one who wants to claim that we do. /// [ Martin Davies] Wright's account of sceptical arguments and his use of the idea of epistemic entitlement are reviewed. His notion of non-transmission of epistemic warrant is explained and a concern about his notion of entitlement is developed. An epistemological framework different from Wright's is described and several notions of entitlement are introduced. One of these, negative entitlement, is selected for more detailed comparison with Wright's notion. Thereafter, the paper shows how the two notions of entitlement have contrasting consequences for non-transmission of warrant and how they go naturally with two conceptions of the presuppositions of epistemic projects. Problems for negative entitlement are explained and solutions are proposed. (shrink)

The study of ancient religion, partly in response to anthropology, moved in recent decades away from thinking in terms of ‘belief’ to studying ‘ritual’: this has a fundamental effect on how we treat the evidence. This chapter argues that the transition is incomplete and explores some of the deeper implications of thinking in terms of ‘belief’. It argues that these continue to hamper our perspective on ancient religion. The ‘otherness’ of ancient religion does not reside in the ‘rationality’ of their (...) thinking, rather, it is axiomatic. (shrink)