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)

Knowledge through what others tell us not only forms a large part of the body of our knowledge but also originates the patterns of appraisal according to which we add beliefs to our present store of knowledge.1 I do not mean merely that what we add is often accepted from persons who have already contributed to our knowledge; beyond that, we have acquired habits of thought, tendencies to suspect and tendencies to approve both other-person-reports and purported perceptions, from our testimonial (...) relationships with others. For instance, who would not hesitate to say he saw a particular acquaintance (John Doe) at a visual distance of half a block, after he had just been told by someone he trusted and someone who ought to have known (e.g., John Doe’s wife) that John Doe had just telephoned from a store two hours travel time away? Yet apart from that report, one might have considered it evident that John Doe was half a block away, just because (ceteris paribus) it looked enough like John Doe; the evidence of our senses can be defeated by the authority we accord to the evidence of testimony. (shrink)

This article presents Gadamer’s interest in temporality as his strategy for advancing hermeneutics as philosophy of experience, a strategy becoming significantly more salient with the appearance of his 1992 essay, ‘Wort und Bild’. I demonstrate how temporal categories readily demarcate the problem of ontological imbalance so central in Gadamer’s philosophical project, a demarcation that removes any illusion of compatibility between Gadamer and the hermeneutics of Paul Ricoeur. The article also considers some common misunderstandings of Gadamer resulting from a failure to (...) take full account of his interest in temporality, misunderstandings that prohibit recognizing the radical potential of Gadamer’s hermeneutical philosophy for our understanding of human finitude. A full account of this orientation must begin with a grasp of the exemplariness of art in his philosophy, and in this connection, the article raises the question of Gadamer’s late interest in the distinct exemplariness, not of lyric poetry, but of narrative art. (shrink)

This is a general account of metavaluations and their applications, which can be seen as an alternative to standard model-theoretic methodology. They work best for what are called metacomplete logics, which include the contraction-less relevant logics, with possible additions of Conjunctive Syllogism, & →.A→C, and the irrelevant, A→.B→A, these including the logic MC of meaning containment which is arguably a good entailment logic. Indeed, metavaluations focus on the formula-inductive properties of theorems of entailment form A→B, splintering into two types, M1- (...) and M2-, according to key properties of negated entailment theorems. Metavaluations have an inductive presentation and thus have some of the advantages that model theory does, but they represent proof rather than truth and thus represent proof-theoretic properties, such as the priming property, if ├ A $\vee$ B then ├ A or ├ B, and the negated-entailment properties, not-├ ∼ and ├ ∼ iff ├ A and ├ ∼ B. Topics to be covered are their impact on naive set theory and paradox solution, and also Peano arithmetic and Godel’s First and Second Theorems. Interesting to note here is that the familiar M1- and M2-metacomplete logics can be used to solve the set-theoretic paradoxes and, by inference, the Liar Paradox and key semantic paradoxes. For M1-logics, in particular, the final metavaluation that is used to prove the simple consistency is far simpler than its correspondent in the model-theoretic proof in that it consists of a limit point of a single transfinite sequence rather than that of a transfinite sequence of such limit points, as occurs in the model-theoretic approach. Additionally, it can be shown that Peano Arithmetic is simply consistent, using metavaluations that constitute finitary methods. Both of these results use specific metavaluational properties that have no correspondents in standard model theory and thus it would be highly unlikely that such model theory could prove these results in their final forms. (shrink)

I reply to Miller, Sider and Skow’s comments on my book The Moving Spotlight. I aim to make clearer the epistemic argument against non-presentist A-theories of time, and why I avoid it. I provide further elaboration of the moving spotlight view, and why I think there is real change in important features of things on this metaphysic. I explain further what I think is required for there to be genuine temporal passage, and why there is such a thing according to (...) the moving spotlight view. I defend my argument that endurantism is incompatible with the B-theory. (shrink)

This book examines the ethical issues in pediatric medical research. It argues that policies and practices on the participation of children must focus primarily on minimizing risks. It offers specific recommendations to revise Subpart D of the federal regulations to provide greater protection where necessary and remove obstacles that do not provide additional protection but interfere with access. The book is divided into four sections. Section 1 focuses on the issue of access versus protection in pediatric research. Section 2 deals (...) with challenges to regulations. Section 3 discusses the strengths and limits of current regulations, while different case studies are examined in Section 4. (shrink)

How should we characterize the nature of perceptual experience? Some theorists claim that colour experiences, to take an example of perceptual experiences, have both intentional properties and properties called 'colour qualia', namely, mental qualitative properties which are what it is like to be conscious of colour. Since proponents of colour qualia hold that these mental properties cannot be explained in terms of causal relations, this position is in opposition to a functionalist characterization of colour experience.

It is a common assumption in the metaphysics of time that a commitment to presentism entails a commitment to serious presentism, the view that objects can exemplify properties or stand in relations only at times at which they exist. As a result, non-serious presentism is widely thought to be beyond the bounds for the card-carrying presentist in response to the problem of cross-temporal relations. In this paper, I challenge this general consensus by examining one common argument in favor of the (...) thesis that presentism entails serious presentism. The argument, I claim, begs the question against non-serious defenders in failing to account for their wider metaontological views concerning non-committal quantification. (shrink)

With the recent deaths of both Jean Baudrillard and Jacques Derrida, it is an opportune moment to consider their respective contributions to social and cultural theory. The purpose of this article is not to establish an unbridgeable gap which allows no communication between Baudrillard and Derrida's thought. Rather, I will argue that there is an underlying assumption which brings them into close proximity: the idea that the dialectical order of the social, and its relationship to human mortality, has been radically (...) altered by the media-technological systems through which `the real' is represented. Baudrillard's concept of simulation attempts to show how the mass media have become the exclusive condition through which the social is staged, and that there is nothing outside of their operational logics (including the performance of political responsibility and the temporality of history). Derrida's conception of the spectre, on the contrary, presents a `quasi-messianic' figure which haunts the system of simulation; it is s/he who arrives through the intensification of social performativity which Baudrillard understands as completely self-referential. My aim is to show that the most political way of approaching Baudrillard is to read him as a kind of `evil genius' of simulation; as a provocation to acknowledge the spectral bodies who hover between life and death within the system of the hyperreal. (shrink)

This book addresses key Whiteheadian texts and secondary interpretations of Whitehead.

A review of data concerning the uneven distribution of phobias suggests that nonassociative, ethological models can account for most of tile important findings that cannot be attributed to expectancy biases. The origin of a variety of fears that appear in fixed developmental patterns across divergent cultures and species can best be explained by biological models.

This paper considers the particular ways in which the familiar letter and twenty-first century technologies like the Internet differingly shaped and shape our experience of distance and presence. It follows Heidegger, Dreyfus, and Borgmann in critiquing the kinds of experience and action the Internet makes possible, and—by way of Benjamin’s concept of “aura”—argues that while mediated communication over distance might have never been easier, faster, or cheaper, this increase in our effective power comes at the cost of a diminution of (...) the affective power of the messages carried. (shrink)