There is a lack of research explicitly demonstrating the potential of applying critical realism in qualitative empirical Management and Organization Studies. If scholars are to obtain the exp...

This study examines the conditions under which local social environments are likely to influence corporate tax behavior. Using a social capital index at the county level, we find that on average, social capital reduces firms’ aggressive tax avoidance behavior. The impact of social capital on corporate tax avoidance is weaker when managers are under excessive pressure to meet earnings targets, during the periods of financial constraints, and when managers are incentivized to undertake risk. We further find that corporate tax avoidance (...) activities engaged by firms headquartered in high-social-capital counties tend to be less value-increasing, indicating that potential social sanctions in these areas may reduce the benefits of tax avoidance activities accrue to firms. However, the negative impact of tax avoidance on firm value in high-social-capital counties tends to be lower for firms with strong corporate governance, which suggests that managers in well-governed firms can better exploit tax avoidance opportunities. Overall, our evidence is consistent with our conjecture that although the local social environments have a significant influence on corporate tax behavior, this influence is fragile in the presence of excessive earnings pressure, financial constraints, and equity risk incentives. (shrink)

An important, yet little explored, area of feminist research is women's subjective experience of everyday life. Claiming Reality is the first study to apply the insights of the growing discipline of phenomenological sociology to women's experience, particularly the experience of childbirth, in an attempt to develop a feminist phenomenological perspective.

Keeping a conversation going is the social glue of friendships. The DSM criteria for autism list difficulties with back-and-forth conversation but does not necessitate that all autistic children will be equally impacted. We carried out three studies (two pre-registered) with verbally-fluent school children (age 5-9 years) to investigate how autistic and neurotypical children maintain a conversation topic. We also investigated within-group relationships between conversational ability and cognitive and socio-cognitive predictors. Study 1 found autistic children were more likely than neurotypical controls (...) to give off-topic and generic minimal responses (e.g. ‘mm’, ‘oh’) and were less likely to give non-verbal responses (e.g. nodding or use of facial affect to respond). Nonetheless, the autistic group provided topic-supporting responses 62% of the time, indicating some aspects of conversation topic maintenance are a relative strength. Studies 2 and 3 found large individual differences in topic-supporting conversational responding amongst both neurotypical and autistic children. These were positively related to theory of mind ability and age in both groups. Conversational skills lie on a continuum for the general population and differences by diagnostic group are a matter of degree. Given the importance for peer relationships, we suggest a whole-classroom approach to supporting conversation skills in all children. (shrink)

In this article the authors discuss in broad strokes the work of two theorists, namely Nigerian sociologist Oyèrónkẹ́ Oyěwùmí and Argentinian philosopher Maria Lugones to argue that a specific logic of sexualisation accompanied, permeated and coloured the colonial project of racialising the ‘native’. The sexual wound which to a great extent explains the abjection of the racialised body, is a key aspect of the colony and should therefore also be a central theme in any properly critical discourse on decolonisation in (...) Africa. After drawing on Oyĕwùmí and Lugones to make their central argument, the authors apply this framework to the problem of sexual violence in South Africa. Understanding the nature of the sexual-racial wound of coloniality will not only ensure that the problem of sexual violence gets properly addressed as a central question of decolonisation, but will also suggest new ways of concretely addressing the problem. In particular, the dominant discourse needs to shift away from the ‘emasculated man’ trope and towards a critical feminist decoloniality which views the radical dehumanisation of native woman as key to colonial violence understood as a world-destructive. (shrink)

If the discourse of manners and customs aspires to a stable fixing of subjects and systems of differences, however, its project is not and never can be complete. This is true if only for the seemingly trivial reason that manners-and-customs descriptions seldom occur on their own as discrete texts. They usually appear embedded in or appended to a superordinate genre, whether a narrative, as in travel books and much ethnography, or an assemblage, as in anthologies and magazines.6 In the case (...) of travel writing, which is the main focus of this essay, manners-and-customs description is always in play with other sorts of representation that also bespeak difference and position subjects in their own ways. Sometimes these other positioning complement the ideological project of normalizing description, and sometime they do not.In what follows, I propose to examine this interplay of discourses in some nineteenth-century travel writing chiefly about Africa. While Barrow’s work is not prominent on anybody’s mental bookshelves these days, readers will recognize such names as David Livingstone, John Speke, James Grant, Richard Burton, Mungo Park, or Paul Du Chaillu. During the co-called opening up of central and southern Africa to European capitalism in the first half of the nineteenth century, such explorer-writers were the principal producers of Africa for European imaginations—producers, that is, of ideology in connection with the European expansionist project there. What I hope to underscore in these writings is not their tendency towards single, fixed subject positions or single, fixed systems of difference. Rather, I wish to emphasize the multiplicity of ways of codifying the Other, the variety of fixed positions and the variety of given sets of differences that they posit. European penetration and appropriation is semanticized in numerous ways that can be quite distinct, even mutually contradictory. In the course of examining discursive polyphony in these travel writings, I hope to stress the need to consider ideology not only in terms of reductive simplification but also in terms of the proliferation of meanings. 6. Ethnographies would seem to be a counterexample to this claim, but in fact one can fairly easily show that ethnographic writing is inextricably tied to personal narrative. Indeed this tie is a symptom of a serious contradiction between ethnographic methods and ethnographic discourse. See my “Fieldwork in Common Places,” in Writing Culture: The Poetics and Politics of Ethnography, ed. James Clifford and George Marcus . Mary Louise Pratt is an associate professor in the Department of Spanish and Portuguese and the Program in Comparative Literature at Stanford University. She is author of Toward a Speech-Act Theory of Literary Discourse and is a member of the editorial boards of Poetics, Signs Tabloid, and Cultural Anthropology. (shrink)

En parlant des rapports entre la Nouvelle Rhétorique et la France, Pierre-André Taguieff décrivait la situation comme celle d'un rendez-vous manqué. En parlant des rapports entre la philosophie pérelmanienne et la philosophie anglo-saxonne, il faut surtout parler de rendez-vous clandestins. Car dans l'ensemble, ces rendez-vous divers sont d'autant plus évidents qu'ils témoignent sans doute de l'influence réelle d'une philosophie. D'une philosophie dont on retrouve, dans le milieu anglo-saxon, un «air de famille» mais sans que Chaïm Perelman ne soit expressément nommé.

Dans les études consacrées aux écrits politiques et éducatifs de Rousseau, on a beaucoup insisté sur la loi qui commande son anthropologie, à savoir que l'altérité corrompt. Cependant, on a moins insisté sur une notion fondamentale de cette anthropologie, celle des bornes et des places, ce qui explique un certain nombre de malentendus quant au caractère plus ou moins pessimiste ou conser vateur des écrits de Rousseau. Pourtant, un lien existe entre la loi de l'altérité et le concept des bornes, (...) car ne corrompt chez Rousseau que le type de comparaisons qui refusent l'ordre d'un tout et qui, de ce fait, situent l'individualité et l'altérité en dehors de leurs bornes. (shrink)

Présentant les textes publiés dans ce numéro de Philosophiques comme résultats préliminaires d'une recherche collective sur les théories de l'égalité et les problèmes philosophiques de la condition féminine, l'auteur soutient que leur contribution majeure réside dans une triple réévaluation des enjeux relatifs à l'égalité : le parallélisme étanche qui caractérise en ce moment les recherches sur l'égalité d'une part et les recherches sur la condition féminine d'autre part doit être corrigé; une démarche post-rawlsienne reliant la question de l'égalité à un (...) traitement équitable des multiples formes de différences se manifestant entre les humains est grandement nécessaire; les limites caractérisant les plaidoyers contemporains en faveur d'une égalité par-delà les différences doivent être identifiées.Presenting the papers included in this issue of Philosophiques as the preliminary results of a three years research project on theories of equality and philosophical problems of the women condition, it is argued that their main contribution lies in a threefold reasessment of the issues of equality: the impervious parting which presently caracterizes researches on equality, on the one hand, and researches on women, on the other hand, must be corrected; a post-rawlsian approach relating the question of equality to a just treatment of manifold differentiations among human beings is highly needed; and the shortcomings of present pleas in favor of an equality beyond differentiations must be identified. (shrink)

This article marks a decisive step towards the recovery of the French woman writer, journalist, and aviation pioneer Louise Faure-Favier, who today is virtually forgotten. The article begins by sit...

Does the real difference between non-consequentialist and consequentialist theories lie in their approach to value? Non-consequentialist theories are thought either to allow a different kind of value (namely, agent-relative value) or to advocate a different response to value ('honouring' rather than 'promoting'). One objection to this idea implies that all normative theories are describable as consequentialist. But then the distinction between honouring and promoting collapses into the distinction between relative and neutral value. A proper description of non-consequentialist theories can only (...) be achieved by including a distinction between temporal relativity and neutrality in addition to the distinction between agent-relativity and agent-neutrality. (shrink)

This collision explores ecological aesthetics through two encounters with dead whales: one literary and one osseous . The literary animal is the taxidermied whale that drives the narrative of László Krasznahorkai’s 1989 novel The Melancholy of Resistance, and the osseous encounter involves a bench made of one jawbone and one rib from a baleen whale. Considered together, the immense totality of the taxidermied whale and the metonymic bones provide unsettling aesthetic insights into ecological matters of interconnectedness – of the relationships (...) between parts and wholes and amongst parts within a whole or wholes. Through analyses of the visual, literary, and haptic aspects of these encounters, this paper raises questions about what it means to perceive and think about ecology through aesthetic encounters with non-human animal bones and taxidermied bodies. (shrink)

The purpose of this study is to explore with more rigor and detail the role of social norms in tax compliance. This study draws on Cialdini and Trost’s (The Handbook of Social Psychology: Oxford University Press, Boston, MA, 1998) taxonomy of social norms to investigate with more specificity this potentially decisive (Alm and McKee, Managerial and Decision Economics, 19:259–275, 1998) influence on tax compliance. We test our research hypotheses regarding the direct and indirect influences of social norms using a hypothetical (...) compliance scenario with 174 experienced taxpayers as participants. Factor analysis of the social norm questions successfully identified four distinct social norm constructs, in line with Cialdini and Trost (1998). Results of the path analysis show that individuals’ standards for behavior/ethical beliefs (personal norms) as well as the expectations of close others (subjective norms) directly influence tax compliance decisions, whereas general societal expectations (injunctive norms) and other individuals’ actual behavior (descriptive norms) have an indirect influence. This shows that social norms have important direct as well as indirect influences on tax compliance behavior. We also investigate a number of attitudinal variables that may be related to social norms and taxpayer compliance. The results of this study further clarify the important role that social norms have with regard to taxpayers’ compliance behavior. (shrink)

This paper discusses the relationship between internationalisation, mobility, quality and equality in the context of recent developments in research policy in the European Research Area (ERA). Although these developments are specifically concerned with the growth of research capacity at European level, the issues raised have much broader relevance to those concerned with research policy and highly skilled mobility. The paper draws on a wealth of recent research examining the relationship between mobility and career progression with particular reference to a recently (...) completed empirical study of doctoral mobility in the social sciences (Ackers et al. Doctoral Mobility in the Social Sciences. Report to the NORFACE ERA-Network, 2007). The paper is structured as follows. The first section introduces recent policy developments including the European Charter for Researchers and Code of Conduct for the Recruitment of Researchers and the European Commission’s Green Paper on the ERA. The discussion focuses on concerns around the definition of ‘mobility’ and the tendency (in both policy circles and academic research) to conflate different forms of mobility and to equate these with notions of excellence or quality. Scientific mobility is shaped as much by ‘push’ factors (limited opportunity) as it is by the ‘draw’ of excellence. Scientists are exercising a degree of ‘choice’ within a specific and individualised framework of constraints. The following sections consider some of the ‘professional’ and ‘personal’ factors shaping scientific mobility and the influence that these have on the relationship between mobility, internationalisation and excellence. The paper concludes that mobility is not an outcome in its own right and must not be treated as such (as an implicit indicator of internationalisation). To do so contributes to differential opportunity in scientific labour markets reducing both efficiency and equality. (shrink)

This book is a translation into English of La religion grecque by Louise Bruit Zaidman and Pauline Schmitt Pantel, described by Dr Simon Price as 'an excellent book, by far the best introduction to the subject in any language'. It is the purpose of the book to consider how religious beliefs and cultic rituals were given expression in the world of the Greek citizen - the functions performed by the religious personnel, and the place that religion occupied in individual, (...) social and political life. The chapters cover first ritual and then myth, rooting the account in the practices of the classical city while also taking seriously the world of the imagination. For this edition the bibliography has been substantially revised to meet the needs of a mainly student, English-speaking readership. The book is enriched throughout by illustrations, and by quotations from original sources. (shrink)

Can artworks be morally good or bad? Many philosophers have thought so. Does this moral goodness or badness bear on how good or bad a work isas art?This is very much a live debate.Autonomistsargue that moral value is not relevant to artistic value;interactionistsargue that it is. In this paper, I argue that the debate between interactionists and autonomists has been conducted unfairly: all parties to the debate have tacitly accepted a set of constraints which prejudices the issue against the interactionist. (...) I identify two demands which are routinely placed on arguments seeking to establish interaction and argue that they are, in fact, mutually conflicting.There are two upshots. First, in light of this, it is unsurprising that arguments for interaction have failed to meet with everybody’s satisfaction. The constraints are such that no argument can meet them. Second, recognizing this helps us uncover a new, promising, but hitherto overlooked strategy for establishing artistic-ethical interaction. (shrink)

Although Gramsci's notions of hegemony and subalternity may seem outdated in this 21st century, a critical examination of the literature shows that these concepts apply in this global pandemic and political context. Racialization is a form of structural violence. In this paper, I also explore Gramsci's’ notion of engaged intellectuals to support the idea of social and political activism in nursing. Nurse scholars call for the decolonization of the discipline. Gramsci's philosophical approach to hegemony can be extended to racialization in (...) nursing. Gramsci's notions of civil society and state can help nurses to see the structures that create racism in nursing and society. (shrink)

Policy discussions and corporate strategies on machine learning are increasingly championing data reuse as a key element in digital transformations. These aspirations are often coupled with a focus on responsibility, ethics and transparency, as well as emergent forms of regulation that seek to set demands for corporate conduct and the protection of civic rights. And the Protective measures include methods of traceability and assessments of ‘good’ and ‘bad’ datasets and algorithms that are considered to be traceable, stable and contained. However, (...) these ways of thinking about both technology and ethics obscure a fundamental issue, namely that machine learning systems entangle data, algorithms and more-than-human environments in ways that challenge a well-defined separation. This article investigates the fundamental fallacy of most data reuse strategies as well as their regulation and mitigation strategies that data can somehow be followed, contained and controlled in machine learning processes. Instead, the article argues that we need to understand the reuse of data as an inherently entangled phenomenon. To examine this tension between the discursive regimes and the realities of data reuse, we advance the notion of reuse entanglements as an analytical lens. The main contribution of the article is the conceptualization of reuse that places entanglements at its core and the articulation of its relevance using empirical illustrations. This is important, we argue, for our understanding of the nature of data and algorithms, for the practical uses of data and algorithms and our attitudes regarding ethics, responsibility and regulation. (shrink)

This paper explores the nature of trust in nurse–patient relationships from the perspective of the patient's trust in the nurse and what might be said to then render such a relationship trustworthy, from the patient's point of view. The paper commences with a general examination of the nature of trust, followed by consideration of the nature of professional–patient relationships in healthcare, with emphasis on nurse– patient relationships in particular. The nature of this relationship is used to provide grounds for arguing, (...) both morally and conceptually, that the nature of patients’ trust in those who nurse them is generally such that for the nurse to respond in a trustworthy way, she must care about her patients, not just for them. In arriving at this conclusion, the paper deliberately restricts its focus to nurse–patient encounters where patients are adults and a relationship, as opposed to a brief engagement between two people, can be said to have taken place. The context for this focus is public sector health care in the United Kingdom. In the text, gendered pronouns referring to doctors, nurses and patients are meant to be inclusive of both sexes. (shrink)

Theories of embodied cognition hold that the conceptual system uses perceptual simulations for the purposes of representation. A strong prediction is that perceptual phenomena should emerge in conceptual processing, and, in support, previous research has shown that switching modalities from one trial to the next incurs a processing cost during conceptual tasks. However, to date, such research has been limited by its reliance on the retrieval of familiar concepts. We therefore examined concept creation by asking participants to interpret modality-specific compound (...) phrases (i.e., conceptual combinations). Results show that modality switching costs emerge during the creation of new conceptual entities: People are slower to simulate a novel concept (e.g., auditory jingling onion) when their attention has already been engaged by a different modality in simulating a familiar concept (e.g., visual shiny penny). Furthermore, these costs cannot be accounted for by linguistic factors alone. Rather, our findings support the embodied view that concept creation, as well as retrieval, requires situated perceptual simulation. (shrink)