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)

Original essays by leading philosophers of science explore the question of whether metaphysics can and should be naturalized--conducted as part of natural science.

Plenitude, roughly, the thesis that for any non-empty region of spacetime there is a material object that is exactly located at that region, is often thought to be part and parcel of the standard Lewisian package in the metaphysics of persistence. While the wedding of plentitude and Lewisian four-dimensionalism is a natural one indeed, there are a hand-full of dissenters who argue against the notion that Lewisian four-dimensionalism has exclusive rights to plentitude. These ‘promiscuous’ three-dimensionalists argue that a temporalized version (...) of plenitude is entirely compatible with a three-dimensional ontology of enduring entities. While few would deny the coherence of such a position, and much work has been done by its proponents to appease critics, there has been surprisingly little by way of exploring the various forms such an ontology might take as well as the potential advantages of one plenitudinous three-dimensional ontology over another. Here I develop a novel form of plenitudinous three-dimensionalism, what John Hawthorne (Metaphysical essays, 2006a, b) has called “Neo-Aristotelian Plenitude,” and argue that if one is inclined to endorse an abundant three-dimensional ontology, one is wise to opt for a plenitude of accidental unities. (shrink)

The main aim is to extend the range of logics which solve the set-theoretic paradoxes, over and above what was achieved by earlier work in the area. In doing this, the paper also provides a link between metacomplete logics and those that solve the paradoxes, by finally establishing that all M1-metacomplete logics can be used as a basis for naive set theory. In doing so, we manage to reach logics that are very close in their axiomatization to that of the (...) logic R of relevant implication. A further aim is the use of metavaluations in a new context, expanding the range of application of this novel technique, already used in the context of negation and arithmetic, thus providing an alternative to traditional model theoretic approaches. (shrink)

Systems theory holds that emotional responses derive from the continuous, mutual interaction between multiple neurobiological and behavioral systems associated with emotion as they are contextually embedded. Developmental systems theory portrays these systems as becoming progressively integrated as they mature. From this perspective, regulatory processes are incorporated into emotion throughout the course of emotional development. This article examines the implications of developmental systems theory in understanding the association between emotion and emotion regulation, enlisting the functionalist orientation of contemporary emotions theory, a (...) broad portrayal of emotion regulatory influences, and attention to the role of context in the management of emotion. (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.

The argument for children's rights in health care has been long in the making. The success of this position is reflected in the 1995 American Academy of Pediatrics recommendations for the role of children in health care decisionmaking, which suggest that children be given greater voice as they mature. But there are good moral and practical reasons for exercising caution in these health care situations, especially when the child and parents disagree. Parents need the moral and legal space within which (...) to make decisions that will facilitate their child's long‐term autonomy, not only her present‐day autonomy. Moreover, third‐party intrusion, by physicians or the state, should be resisted unless negligent and abusive decisions are in the making. (shrink)

This article gives a critical account of Agamben's contention that the camp is the paradigm of 'bio-politics' in the west. It analyses the deficiencies of this paradigm by means of comparison with other approaches to juridical topics and political theory (e.g., the treatments of the topics of force and state power in liberalism and Foucault). First, I ask about the features Agamben ascribes to the camp space and in what respects they support his contention that the camp has general significance. (...) Second, I question the reasons he gives for his view that the camp situation discloses the general tendencies of legal codes and practices in the West. In particular, I ask whether, as Agamben contends, his approach allows tendencies in the West that would otherwise be obscure to be identifiable, or whether his approach is too speculative to be useful as political theory. (shrink)

The understanding of the primary-secondary quality distinction has shifted focus from the mechanical philosophers’ proposal of primary qualities as explanatorily fundamental to current theorists’ proposal of secondary qualities as metaphysically perceiver dependent. The chapter critically examines this shift and current arguments to uphold the primary-secondary quality distinction on the basis of the perceiver dependence of color; one focus of the discussion is the role of qualia in these arguments. It then describes and criticizes reasons for characterizing color, smell, taste, sound, (...) and warmth and color as secondary qualities on the basis of our commonsense divisions among sensory modalities; Grice’s proposal for distinguishing among the sensory modalities is focal here. The general conclusion is that reasons for drawing the primary-secondary quality distinction are unconvincing. (shrink)

This paper examines the role of formal, aesthetic elements in motivating moral action. It proposes that Blumenberg’s analysis of the existential settings of myth and metaphor provide a useful framework to consider the conception and function of the aesthetic symbol in Kantian moral philosophy. In particular, it explores the hypothesis that Blumenberg’s analysis of ‘pregnance’ and ‘rhetoric’ are useful for identifying and evaluating the processes involved in self-persuasion to the moral perspective.

We initially characterize what we’ll call existence problems as problems where there is evidence that a putative entity exists and this evidence is not easily dismissed; however, the evidence is not adequate to justify the claim that the entity exists, and in particular the entity hasn’t been detected. The putative entity is elusive. We then offer a strategy for determining whether an existence problem is philosophical or scientific. According to this strategy (1) existence problems are characterized in terms of causal (...) roles, and (2) these problems are categorized as scientific or philosophical on the basis of the epistemic context of putative realizers. We argue that the first step of the strategy is necessary to avoid begging the question with regard to categorization of existence problems, and the second step categorizes existence problems on the basis of a distinction between two ways in which an entity can be elusive. This distinction between kinds of elusiveness takes as background a standard account of inference to the best explanation. Applying this strategy, we argue that the existence of a multiverse is a scientific problem. (shrink)

Abstract The aim of this paper is to examine the propaganda power of Madison’s Solidarity Sing-Along. To do so, I will modify the Epistemic Merit Model of propaganda so that it can account for a broader spectrum of propaganda. I will show how this is consistent with other accounts of musical pragmatics and the potential political function of songs and music. This will provide the ground for a robust interpretation of the political meanings of the Solidarity Sing-Along. I will assume (...) the Madison protests and the Solidarity Sing-Along can be considered a paradigm case of peaceful protest as it has been claimed that the Madison protest and the role of art within those protests set the stage for the Occupy Movement protests later in the same year. (shrink)

Chapter: WHITE PRIVILEGE AND THE COLOR OF FEAR This chapter focuses on the role that power, innocence and ignorance play in maintaining the position of white privilege. There are times when white people use their privilege in ways that overtly attempt to put and keep people of color in their places, but more often white privilege is less obvious. White privilege does not stand out in white peoples’ behavior at all times. When white behavior is normalized, it is masked. At (...) these times, white privilege and power hide behind the masks of innocence and the masks of ignorance. White people can mask from themselves and others their location with relations to power. In the film, The Color of Fear, David C. hides his power. As he hides his power, he keeps his privilege invisible, that is, behind a mask. In this chapter, we focus on the masking and unmasking of innocence and ignorance to get a better look at how the process of normalization of these masks makes whiteness powerful and consequently hides white privilege. The logic of power and privilege is reflected in the following relationship: -/- innocence + ignorance = Invisibility (of White Privilege) -/- . (shrink)

How can researchers use race, as they do now, to conduct health-care studies when its very definition is in question? The belief that race is a social construct without “biological authenticity” though widely shared across disciplines in social science is not subscribed to by traditional science. Yet with an interdisciplinary approach, the two horns of the social construct/genetics dilemma of race are not mutually exclusive. We can use traditional science to provide a rigorous framework and use a social-science approach so (...) that “invisible” factors are used to adjust the design of studies on an as-needed basis. One approach is to first observe health-care outcomes and then categorize the outcomes, thus removing genetic differences as racial proxies from the design of the study. From the outcomes, we can then determine if there is a pattern of conceivable racial categories. If needed, we can apply dynamic notions of race to acknowledge bias without prejudice. We can use them constructively to improve outcomes and reduce racial disparities. Another approach is nearly identical but considers race not at all: While analyzing outcomes, we can determine if there are biological differences significant enough to identify classifications of humans. That is, we look for genetic patterns in the outcomes and classify only those patterns. There is no attempt to link those patterns to race. (shrink)

Abstract -/- “The Obvious Invisibility of the Relationship Between Technology and Social Values” -/- We all too often assume that technology is the product of objective scientific research. And, we assume that technology’s moral value lies in only the moral character of its user. Yet, in order to objectify technology in a manner that removes it from a moral realm, we rely on the assumption that technology is value neutral, i.e., it is independent of all contexts other than the context (...) in which it is used morally or immorally by someone. However, there is a power to technology. At the very least, technology should be seen as reflecting the values that it rises from: a developmental context. Consequently, we can make the invisible moral realm visible as we investigate the relationship between culture and technology. Pragmatically, we can trace how cultural values inform what counts as a scientific question. When we look at the 1980s epidemiological model for AIDS we see how the presuppositions within a culture frame the type of question asked, i.e. What population do we see AIDS occurring in? This question initially leads scientific research away from actual individual behaviors until a different question is asked that leads the question towards behavioral epidemiological models rather than population models. Secondly, we can make visible the circumstance that depicts that what constitutes a scientific problem has a direct relationship to the types of technologies that are developed. We can more clearly see this circular relationship between culture and technology by looking at clinical research and practice regarding heart disease. Men who were dying of diagnosed heart disease were showing symptoms of problems in large arteries of the heart. Women were also dying of heart disease, but since their large arteries were not overwhelmingly compromised they were not being properly diagnosed until recently. Different technologies and protocol were needed to “see” different symptoms in the smaller vessels of women. Thirdly, I show how the types of technology developed, in turn, can create new values or enhance preexisting values within a culture. DNA research can be used to investigate long, unanswered questions about qualitative dimensions of life in quantitative manners. Yet, long held unanswered questions about a biological basis of race or intelligence are themselves rarely challenged as uninteresting or misguided even when they are tied to prejudicial qualitative assumptions if the chance of a “scientific” answer is possible. When existing technologies or modifications of existing technologies can be used they seem to direct human reactions and behaviors in predictable ways. The technologies themselves may be said to direct culture in ethically valenced manners. (shrink)

In this paper I chart the seismic shift that has occurred over the past three decades in attitudes towards the interpretation of visual images. My strategy implies the argument that the reading of visual images would appear to be an inevitability given the accelerating change of attitudes towards pictures as containers of determinate knowledge. French critical theorists (Foucault, Barthes, Derrida et. al.) dominated debate on interpretation of text and image in the 1980s, where my survey begins. Michel Foucault dismissed the (...) image (in Madness and Civilization 1959/1988) as a fascinating site for the madness of dreams but one standing outside of reasoned interpretation because of an inherent excess of meaning and deeply hidden attributes and allusions. Generally, however, when images were discussed using identifiable interpretive strategies in the 1980s the framework was a variant of semiotic analysis (Marin, Eco and Barthes – who famously, diverges from this mode in Camera Lucida). I use W. J. T. Mitchell’s Iconology: Image, Text, Ideology 1986 as a focal text from the 1980s and follow this with two of his publications on images, one from 1995 and another from 2005 to demonstrate the dramatic shift in the approach to pictures across almost three decades. Around these focal texts by Mitchell I reference other texts and trends that culminate in the more recent proliferation of texts related to visual studies and the re-emergence of aesthetics. (shrink)

One influential approach seeks to capture the idea of society by characterising social action, or interaction, in terms of the particular kinds of awareness it involves. Another approach focuses on social order, seeing it as a form of order that arises spontaneously when rational and mutually aware individuals succeed in solving co-ordination problems. Yet another approach focuses on the role played by communication in achieving collective agreement on the way the world is to be classified and understood, where this is (...) seen as a pre-condition of co-ordination and co-operation. This encyclopedia entry provides a brief account of each approach and offers an assessment of their stengths and limitations. (shrink)

This article uses an account of dwelling to interrogate the concept of curriculum making. Tim Ingold’s use of dwelling to understand culture is productive here because of his implicit and explicit interest in intergenerational learning. His account of dwelling rests on a foundational ontological claim—that mental construction and representation are not the basis upon which we live in the world—which is very challenging for the kinds of curriculum making with which many educators are now familiar. It undermines assumptions of propositional (...) knowledge and of the use of mental schemas to communicate and share. At the level of critique, then, dwelling destabilizes contemporary ideas of curriculum as textual, pre-specified content for transmission or pre-defined objectives or standardized activity. The positive claims of dwelling are equally challenging, for these are that the world is a domain of relational entanglement in which an organism can be no more than a point of growth for an emergent ‘environment’, and meaning only inheres in these relations. The paper articulates how differentiation (of learner, salient meanings, knowledge, skill and place) are possible in such an ontology, and how curriculum making can be understood from this perspective as being the remaking of relationships between these. (shrink)

Testa and colleagues argue that evaluation for suitability for living donor surgery is rooted in paternalism in contrast with the evaluation for most operative interventions, which is rooted in the autonomy of patients. We examine two key ethical concepts that Testa and colleagues use: paternalism a ….

Perceived slope varies with the viewing distance, and is consistent with the effects of foreshortening. Distant viewing makes uphill slopes appear steeper and downhill slopes flatter than does near viewing. These effects are obvious to skiers and climbers in mountainous country. They have also been measured in outdoor experiments with controlled viewing distances. There are many other sources of slope illusions.

The author finds attitude rather than belief to be motivating force in human actions. The idea of purity of science does not forbid the scientist to express his personal judgments; what it does is to demand that he should himself realize that in doing so he trespasses the limits of science and, moreover, that he should make others realize it. The essential difference between social engineering and technology is that in social life it is steadily necessary to choose from among (...) conflicting values. A politician acts rightly when he listens to the opinions of experts but still he is the one who bears the ultimate responsibility for the decisions he makes. (shrink)

Classical probability models of incentive response are inadequate in where the dimensions of relative risk and the dimensions of similarity in outcome comparisons typically differ. Quantum probability models for choice in large worlds may be motivated pragmatically or metaphysically: statistical processing in the brain adapts to the true scale-relative structure of the universe.

Perhaps we fail to understand the mimetic nature of desire because we rarely refer to the first stages of human development. Every child has appetites, instincts and a given cultural milieu in which he learns by imitating adults or peers. Imitation and learning are inseparable. It may be said that we acquire knowledge by using our minds; but the child absorbs knowledge directly into his psychic life. . . . Impressions do not merely enter his mind; they form it. They (...) incarnate themselves in him. . . . We have named this type of mentality, The Absorbent Mind. The Montessori Method of early childhood education offers mimetic theory an avenue to explore healthy patterns of desire in children. Such an .. (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)

In January 2009, the California Court of Appeal for the Fifth District held that an individual suffering from paranoid schizophrenia could be forcefed and medicated despite his refusal of consent. The patient was a prison inmate, who engaged in a hunger strike to protest imagined abuses by prison guards. The court, reconciling conflicting provisions of California law, upheld the appointment of a conservator to make treatment decisions because the patient could not participate in those decisions “by means of a rational (...) thought process.” However, in tying mental capacity to the plausibility of a protestor’s claims, the court risks placing political dissent at the mercy of judicial discretion. (shrink)