Politeia (Πολιτεία in Hellenic) as a fundamental concept of legal philosophy and political philosophy can be interpreted in various meanings such as state, constitution, republic, citizenship etc. Though the fact that this term has a broad scale of meaning might, prima facie, seem confusing, such nature of the concept can, in light of its hermeneutics, hold light to ancient conception of law, ethics and politics. To this end, this study aims a thorough analysis of the concept by handling every meaning (...) attached to the term Politeia in ancient texts that survive today, and suggesting possible hermeneutic connections between those meanings. It is expected that this method would not only clarify the entire possible meanings of the term Politeia, but would help understanding ancient legal and political conceptions of the ancient times. (shrink)

This study examines the endogenous relation between corporate social responsibility and tax avoidance by focusing on a common strategy of corporate tax avoidance, i.e., establishing entities in offshore tax havens. Using hand-collected data on a sample of U.S. firms, we find that firms’ CSR ratings increase substantially in the two years after they first open tax haven affiliates. We provide evidence by using the controlled foreign corporations look-through rule enacted by Congress in 2006 that facilitates offshore profit shifting. We find (...) that firms that are affected by the CFC legislation increase their CSR practices in response. Overall, our results are consistent with the risk management theory, which argues that firms hedge against the potential negative consequences of aggressive tax avoidance practices through an increase in positive CSR activities. (shrink)

This case study presents an alternative educational methodology in a sustainability-based course for tourism management projects. The course is designed to overcome some of the difficulties of teaching responsible management in the classroom setting. By extending learning beyond the classroom and partnering with stakeholders, the course aims to integrate practical knowledge and skills development in students. The case details the learner-centred approach used in classroom teaching, faculty-led and student-led field studies. Adopting a systems approach, results are evaluated for the multiple (...) stakeholders of the course. This educational methodology will be helpful to curriculum developers and educators who wish to integrate collaborative learning experiences or place-based education into their courses or curriculum. Lessons learned during the planning and implementation of the course will lead further research in developing similar courses in responsible management. (shrink)

Volume 33, Issue 1, February 2023, Page 1-14.

L’origine et les modalités de développement des premières sociétés agricoles du Nord-Est des Balkans entre la fin du VIIe et le VIe millénaires demeurent encore très controversées. Le site d’Uğurlu sur l’île de Gökçeada au Nord-Est de la mer Égée apporte un éclairage nouveau sur cette question. À ce jour, 24 lames et 4 autres éléments dans un silex jaune miel à points blancs d’origine vraisemblablement septentrionale ont été découverts dans cet établissement. L’analyse de ces objets et des lames en (...) particulier montre que par leur technique, leur morphologie, leurs modalités d’approvisionnement et leur retouche, elles sont totalement assimilables aux «lames de Karanovo » des sites contemporains de Thrace bulgare et des régions voisines. Toutefois, leur rareté, les autres composantes de l’industrie lithique et surtout l’appartenance d’Uğurlu à la sphère ouest-anatolienne indiquent que le site ne s’inscrit que de manière marginale dans la sphère techno-économique de Thrace bulgare et dépend surtout d’autres systèmes techno-économiques. (shrink)

There is a growing trend in European countries for childbearing to occur later in women’s lives. The recent increase in the use of ART, together with the long-term trend towards later childbearing, raises questions as to the acceptable age of childbearing in contemporary society. ART legislation varies considerably across Europe and age limits for access to fertility treatment are rarely defined. The legislation takes into account the preferences of potential parents; children’s preferences, however, are not ascertained. The article discusses a (...) research method used in a survey of older children and young adults. The objective of the survey was to answer the following questions: What age would children prefer their parents to be if they could choose? What are their reasons? Respondents were asked the following question: “How old would you like your mother and father to be when you are 20 (version for respondents younger than 16) or 25 (version for those older than 16) if you could wave a magic wand?” Furthermore, their reasons for wishing a change were identified through an open question, “Why would you like to change the age of your parents?”. (shrink)

Worries about leadership is a new construct tapping worries an individual may feel about possible negative consequences of accepting a leadership role. Three studies investigate how WAL is associated with men’s and women’s willingness for leadership and their perceived leadership potential rated by others. The first is a laboratory study on 328 participants, which shows that WAL is negatively associated with women’s willingness for leadership, while it is not related to that of men. The second study, which is a field (...) study with multilevel-nested data from 429 employees and 101 supervisors, reveals that male subordinates are more likely to receive a favorable judgment of leadership potential by their supervisors when their WAL increases, while female subordinates’ WAL is irrelevant to this judgment. The final study, which is an experimental study on 122 supervisors, shows that supervisors view hypothetical male leadership candidates with high WAL as having higher warmth and lower competence, which both mediate the effect of WAL on judgments of their leadership potential made by the supervisors. Even though supervisors also view female candidates with high WAL as warmer, this does not evoke higher perceptions of leadership potential. Implications for increasing gender parity in leadership are discussed. (shrink)