This study examines the impact of corporate tax avoidance on board of directors and chief executive officer reputation. Our regression results show that when firms engage in tax avoidance, both directors and CEOs, on average, are rewarded by improvements in their reputations as proxied by an increased number of outside board seats. In particular, both independent directors and non-CEO executive directors undergo positive changes in reputation. We also find that CEOs of tax-aggressive firms experience enhanced reputations by gaining extra board (...) seats. Our main regression results hold based on additional analyses. Overall, this study provides important empirical evidence confirming an association between tax avoidance and the individual reputations of directors and CEOs. (shrink)

When there is truth, there must be some thing (or things) to account for that truth: some thing(s) that couldn’t exist and the true proposition fail to be true. That is the truthmaker principle. True propositions are made true by entities in the mind-independently existing external world. The truthmaker principle seems attractive to many metaphysicians, but many have wanted to weaken it and accept not that every true proposition has a truthmaker but only that some important class of propositions require (...) truthmakers.1 Let us, following Armstrong, call the claim that all true propositions, without exception, have a truthmaker, Truthmaker Maximalism. Why might one be tempted to the spirit of truthmaker theory but reject Truthmaker Maximalism? Well, you might deny that necessary truths need truthmakers, for one, and insist that only contingent truths have truthmakers. But I think it’s fair to say that the most common motivation for rejecting maximalism concerns negative truths. The thought that negative truths are exempt from the demand for truthmakers could be justified in one of two ways: there is the claim that we don’t need truthmakers for negative truths, and there is the claim that we can’t have.. (shrink)

One of the perennial challenges of ethical theory has been to provide an answer to a number of views that appear to undermine the importance of ethical questions. We may refer to such views collectively as “deflationary ethical theories.” These include theories, such as nihilism, according to which no action is better than any other, as well as relativistic theories according to which no ethical theory is better than any other. In this article I present a new response to such (...) deflationary ethical views. Drawing a distinction between acceptance and rejection, on the one hand, and belief and disbelief, on the other, I argue that we have strong reason to reject these theories, even if we do not have reason to disbelieve them. In Section I, I clarify the question of what ethical theory we should accept, and I argue for the central importance of this question. In Section II, I discuss what I call “absolutely deflationary” ethical theories. These are theories according to which it matters not at all what we do or not at all what ethical theory we accept. I argue that it is generally rational to reject any theory of this kind. In Section III, I discuss what I call “relatively deflationary” ethical theories. These are theories according to which it matters little what we do or what ethical theory we accept. I argue that we have strong pro tanto reason to reject theories of this kind. And then, in Sections IV and V, I reply to some common objections to my arguments. Throughout, I will be arguing not that deflationary ethical theories are false but only that we should reject them from the practical point of view as a basis for guiding our actions. (shrink)

The existing literature treats of several investigations with a certain bearing on the question which is roughly indicated by the title “Imperatives and Logic.” Some of those investigations, however, are entirely outside the scope of the present work.Mally sets himself the task of developing a “Logik des Willens” constituting a parallel to the usual logic, the “Logik des Denkens". In order to emphasize its independence, the author also calls this “Logik des Willens” “Deontik”, and he conceives it as being based (...) on the “Wesensgesetze” of will in the same way as the usual logic is conceived as being based on the “Wesensgesetze” of thought. The author develops a formalistic deductive system on the basis of 5 axioms of demands, including the axiom that there is at least one fact which is unconditionally demanded, and through a lengthy series of theorems he arrives at the sentence that what is unconditionally demanded is identical with what is actually the case: “was sein soll, ist Tatsache”. Similarly, the author develops a system of axioms for “right” volition, including the axiom that right volition is non-contradictory. (shrink)

This paper attempts to locate, within an actualist ontology, truthmakers for modal truths: truths of the form or . In Sect. 1 I motivate the demand for substantial truthmakers for modal truths. In Sect. 21 criticise Armstrong's account of truthmakers for modal truths. In Sect. 31 examine essentialism and defend an account of what makes essentialist attributions true, but I argue that this does not solve the problem of modal truth in general. In Sect. 41 discuss, and dismiss, a theistic (...) account of the source of modal truth proposed by Alexander Pruss. In Sect. 5 I offer a means of (dis)solving the problem. (shrink)

Simon Blackburn posed a dilemma for any realist attempt to identify the source of necessity. Either the facts appealed to to ground modal truth are themselves necessary, or they are contingent. If necessary, we begin the process towards regress; but if contingent, we undermine the necessity whose source we wanted to explain. Bob Hale attempts to blunt both horns of this dilemma. In this paper I examine their respective positions and attempt to clear up some confusions on either side. I (...) come to defend Hale’s conclusion that both horns of the dilemma can be resisted. I end by defending my own account of the source of necessity, and showing why it does not fall victim to Blackburn’s problem. (shrink)

We discuss Russell's 1913 essay arguing for the irrelevance of the idea of causation to science and its elimination from metaphysics as a precursor to contemporary philosophical naturalism. We show how Russell's application raises issues now receiving much attention in debates about the adequacy of such naturalism, in particular, problems related to the relationship between folk and scientific conceptual influences on metaphysics, and to the unification of a scientifically inspired worldview. In showing how to recover an approximation to Russell's conclusion (...) while explaining scientists' continuing appeal to causal ideas (without violating naturalism by philosophically correcting scientists) we illustrate a general naturalist strategy for handling problems around the unification of sciences that assume different levels of naïveté with respect to folk conceptual frameworks. We do this despite rejecting one of the premises of Russell's argument, a version of reductionism that was scientifically plausible in 1913 but is not so now. (shrink)

I propose a strategy for a metaphysical reduction of perceived color, that is, an identification of perceived color with properties characterizable in non-qualitative terms. According to this strategy, a description of visual experience of color, which incorporates a description of the appearance of color, is a reference-fixing description. This strategy both takes color appearance seriously in its primary epistemic role and avoids rendering color as metaphysically mysterious. I’ll also argue that given this strategy, a plausible account of perceived color claims (...) that colors are physical properties of physical objects. (shrink)

ABSTRACTIn 1994, the Committee on Assessing Genetic Risks of the Institute of Medicine published their recommendations regarding the ethical issues raised by advances in genetics. One of the Committee's recommendation was to inform women when test results revealed misattributed paternity, but not to disclose this information to the women's partners. The Committee's reason for withholding such information was that “'genetic testing should not be used in ways that disrupt families”. In this paper, I argue that the Committee's conclusion in favour (...) of nondisclosure to the male partner is unethical. I argue that both parties ought to be informed. (shrink)

Enzymes are protein catalysts of extraordinary efficiency, capable of bringing about rate enhancements of their biochemical reactions that can approach factors of 1020. Theories of enzyme catalysis, which seek to explain the means by which enzymes effect catalytic transformation of the substrate molecules on which they work, have evolved over the past century from the “lock-and-key” model proposed by Emil Fischer in 1894 to models that explicitly rely on transition state theory to the most recent theories that strive to provide (...) accounts that stress the essential role of protein dynamics. In this paper, I attempt to construct a metaphysical framework within which these new models of enzyme catalysis can be developed. This framework is constructed from key doctrines of process thought, which gives ontologic priority to becoming over being, as well as tenets of a process philosophy of chemistry, which stresses environmentally responsive molecular transformation. Enzyme catalysis can now be seen not as enzyme acting on its substrate, but rather as enzyme and substrate entering into a relation which allows them to traverse the reaction coordinate as an ontologic unity. (shrink)

We start by noting that the set-theoretic and semantic paradoxes are framed in terms of a definition or series of definitions. In the process of deriving paradoxes, these definitions are logically represented by a logical equivalence. We will firstly examine the role and usage of definitions in the derivation of paradoxes, both set-theoretic and semantic. We will see that this examination is important in determining how the paradoxes were created in the first place and indeed how they are to be (...) solved in a uniform way. There are three features that are special about these definitions used in the derivation of most of the above paradoxes. The first is the use of self-reference between the definiens and the definiendum, the second is the generality of the definiendum, and the third is the under-determination and over-determination of concepts that usually occur as a result of these definitions. We will examine the impact of these three features on the logical representation of definitions and show how this representation then leads to a uniform paradox solution using an appropriate logic that is both paraconsistent and paracomplete. However, it is the paracompleteness, exhibited through the rejection of the Law of Excluded Middle, together with the rejection of contraction principles, that enables the solution of the paradoxes to go through. We characterize definitions as involving syntactic identity and/or meaning identity. We point out that some paradoxes do not have explicit self-reference or circularity and some may not utilize the generality of the definiendum, but the general characterizations of definitions that we give will still apply. We also look beyond all this to paradoxes that rely on illicit definitions between objects that are essentially different to start with. (shrink)

In Ruling Passions, Simon Blackburn contends that we should reject sensibility theory because it serves to support a conservative complacency. Blackburn's strategy is attractive in that it seeks to win this metaethical dispute – which ultimately stems from a deep disagreement over antireductionism – on the basis of an uncontroversial normative consideration. Therefore, Blackburn seems to offer an easy solution to an apparently intractable debate. We will show, however, that Blackburn's argument against sensibility theory does not succeed; it is no (...) more supportive of conservative complacency than Blackburn's noncognitivism. A victory for noncognitivism cannot be so easily won. (shrink)

It is argued that to possess the concept of distress is to be able to apply the concept to others, and that this implies a qualified form of altruism, in the sense that to perceive another as being in distress is, other things being equal, to see them as in need of help and be moved to help them.

. Current debates concerning the concept of mental disorder involve many different philosophical issues. However, it is not always clear from these discussions how, or whether, these issues relate to one another, or in exactly what way they are important for the definition of disorder. This article aims to sort through some of the philosophical issues that arise in the current literature and provide a clarification of how these issues are related to one another and whether they are necessary for (...) defining disorder. I argue that the main concern in defining disorder, namely demarcation, is obscured by a number of these other philosophical issues and that a focus on demarcation gives us a means of placing these other issues in a clarifying context. (shrink)

This article examines how parents should make health decisions for one child when they may have a negative impact on the health interests or other interests of their siblings. The authors discuss three health decisions made by the parents of Alex Jones, a child with developmental disabilities with two older neurotypical siblings over the course of eight years. First, Alex’s parents must decide whether to conduct sequencing on his siblings to help determine if there is a genetic cause for Alex’s (...) developmental disabilities. Second, Alex’s parents must decide whether to move to another town to maximize the therapy options for Alex. Third, Alex’s parents must decide whether to authorize the collection of stem cells from Alex for a bone marrow transplant for his sibling who developed leukemia. We examine whether the consensus recommendations by Salter and colleagues (2023) regarding pediatric decision-making apply in families with more than one child. (shrink)

The consensus recommendations by Salter and colleagues (2023) regarding pediatric decision-making intentionally omitted adolescents due to the additional complexity their evolving autonomy presented. Using two case studies, one focused on truth-telling and disclosure and one focused on treatment refusal, this article examines medical decision-making with and for adolescents in the context of the six consensus recommendations. It concludes that the consensus recommendations could reasonably apply to older children.

It is argued that if, with Dummett, we see assertion as an act governed by conditions of correctness which makes a claim to the effect that these conditions are met, then the conditions of correctness that determine its content must have the impersonal character of a requirement of truth, rather than the speaker-relative character of a requirement of justification or assertibility. For otherwise it would be impossible for different speakers to use the same words to make an assertion with the (...) same content. (shrink)

BackgroundSchool based running programmes, such as The Daily Mile™, positively impact pupils’ physical health, however, there is limited evidence on psychological health. Additionally, current evidence is mostly limited to examining the acute impact. The present study examined the longer term impact of running programmes on pupil cognition, wellbeing, and fitness.MethodData from 6,908 school pupils, who were participating in a citizen science project, was examined. Class teachers provided information about participation in school based running programmes. Participants completed computer-based tasks of inhibition, (...) verbal and visual-spatial working memory, as well as the Children’s Feeling scale and Felt arousal scale to determine subjective wellbeing. A multistage 20-m shuttle run test was used to estimate fitness.ResultsFrom our total sample of 6,908 school pupils, 474 participants had been taking part in a running programme for 3 months); and 5,430 did not take part in a running programme. The Longer Term participation group had higher fitness levels than both other groups and this remained significant when adjusted for age, sex and SES. Moderated regression analysis found that for the Shorter Term participation group, higher shuttle distance was associated with better visual-spatial working memory. Effect sizes were small though.ConclusionWe identified small and selective positive impact of participation in school based running programmes on fitness and cognition. While no long term benefit was identified for cognition or wellbeing, the impact on fitness and short term benefit suggest schools should consider participation. (shrink)

This is a general account of the Cappadocian Christian Father Gregory of Nyssa (c. 335 - c. 395 CE) as a philosopher. The article is divided into a discussion of his life and his views on God, the world, humanity, history, knowledge, and virtue. A common thread, which would later be systematized in the Palamite essence-energies distinction, is traced in all these topics. Of particular interest to philosophers are comparisons with John Locke and Immanuel Kant.

This paper questions the assumption that the term 'person' designates what we essentially are or ought to be. I use Hegel to argue against Locke and Kant that personal identity is not the foundation of certain legal and moral practices but their effect; and Nietzsche to suggest that being a person is the price we pay for certain kinds of social life. The concept of a person is an abstraction from our human and embodied existence, and to assume that it (...) picks out what is central to our existence makes it impossible to understand the moral significance of birth, growth, dependence, sexuality, procreation and death. (shrink)

The purpose of this paper is to bring attention to Sismondi's forgotten ethical critique of laissez-faire capitalism. It is a forgotten critique because Sismondi has to a large extent been neglected in the literature. He has been too quickly labelled an economic romanticist. It is ethical because Sismondi questioned what he called chrematistics, which to him was becoming the chief end of economics. Chrematistics is the science of the increase of wealth conceived of abstractly and not in relation to man (...) or society. This was opposed to the provisioning principle which Sismondi saw as the key principle of economics. To Sismondi the object of economics is man not wealth. His critique of laissez-faire capitalism was from this perspective. This led Sismondi to propose state containment of capitalism so that the well-being of the whole community was attained. This proposal is an alternative to Marx's complete liquidiation of capitalism. Sismondi's ethical critique is important not only from the point of view of the history of political economy but also for an insight into what values and principles should be given priority in our economic systems today. (shrink)

ABSTRACTI argue that parents ought to be allowed to authorize their child's participation as an organ donor for another family member. I introduce a model of decisionmaking for children in intimate families which I call Constrained Parental Autonomy. This model permits wide parental discretion which is constrained absolutely by a broadly defined principle of respect for persons. In general, parental authorization alone is sufficient but I argue that the respect for persons constraint prevents certain donations and requires the child's assent (...) for other donations. I also consider two controversial implications of the application of this model: the objection that the model does not respect the child's right to bodily integrity, and the objection that the model does not and is unable to address intrafamilial disgreement. (shrink)

This overview describes the breadth of topicscovered in this volume devoted to children inresearch. It summarizes how these articles areinterrelated and how they all respond to thechallenge proposed by the Children's Health Actof 2000: to consider what modifications, ifany, are necessary to current regulations ``toensure the adequate and appropriate protectionof children participating in research.''.

There are approximately one million cases oftype 1 diabetes in the US, and the incidenceis increasing worldwide. Given that two-thirdsof cases present in childhood, it is criticalthat prediction and prevention research involvechildren. In this article, I examine whethercurrent research methodologies conform to theethical guidelines enumerated by the NationalCommission for the Protection of Human Subjectsof Biomedical and Behavioral Research, andadopted into the federal regulations thatprotect research subjects. I then offer twopolicy recommendations to help researchersdesign studies that conform to these ethicalrequirements.