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)

In this paper, I explore the role that the intellectual virtue of curiosity can play in response to some of the most pressing challenges of the Information Age. I argue that virtuous curiosity represents a valuable characterological resource for the twenty-first century, in particular, a restricted form of curiosity, namely inquisitiveness. I argue that virtuous inquisitiveness should be trained and cultivated, via the skill of good questioning, and discuss the risks of failing to do so in relation to the design (...) and use of novel technologies. If left unchecked, I argue, vicious forms of curiosity can emerge, with broad implications for society as a whole. Thus, we should seek to cultivate virtuous curiosity and teach the skill of good questioning to those of us (in principle, all of us) who use and rely on technology in our work and lives. (shrink)

This review essay provides a critical discussion of Linda Zagzebski’s Exemplarist Moral Theory. We agree that emt is a book of impressive scope that will be of interest to ethical theorists, as well as epistemologists, philosophers of language, and philosophers of religion. Throughout the critical discussion we argue that exemplarism faces a number of important challenges, firstly, in dealing with the fallibility of admiration, which plays a central role in the theoretical framework, and secondly, in serving as a practical guide (...) for moral development. Despite this, we maintain that emt points the way for significant future theoretical and empirical research into some of the most well-established questions in ethical theory. (shrink)

This study examines whether corporate social responsibility performance is associated with corporate tax avoidance. Employing a matched sample of 434 firm-year observations from the Kinder, Lydenberg, and Domini database over the period 2003–2009, our logit regression results show that the higher the level of CSR performance of a firm, the lower the likelihood of tax avoidance. Our results indicate that more socially responsible firms are likely to display less tax avoidance. Finally, the results from our additional analysis show that the (...) CSR categories community relations and diversity represent particularly important elements of CSR performance that reduce tax avoidance. (shrink)

We speak of the right to know with relative ease. You have the right to know the results of a medical test or to be informed about the collection and use of personal data. But what exactly is the right to know, and who should we trust to safeguard it? This book provides the first comprehensive examination of the right to know and other epistemic rights: rights to goods such as information, knowledge and truth. These rights play a prominent role (...) in our information-centric society and yet they often go unnoticed, disregarded and unprotected. As such, those who control what we know, or think we know, exert an influence on our lives that is often as dangerous as it is imperceptible. Beginning with a rigorous but accessible philosophical account of epistemic rights, Lani Watson examines the harms caused by epistemic rights violations, drawing on case studies across medical, political and legal contexts. She investigates who has the right to what information, who is responsible for the quality and circulation of information and what epistemic duties we have towards each other. This book is essential reading for philosophers, legal theorists and anyone concerned with the protection and promotion of information, knowledge and truth.. (shrink)

This study examines the impact of board of director gender diversity on corporate tax aggressiveness. Based on a sample of 418 U.S. firms covering the 2006–2009 period, our ordinary least squares regression results show a negative and statistically significant association between female representation on the board and tax aggressiveness after controlling for endogeneity. Our results are consistent across several measures of tax aggressiveness and additional robustness checks.

Learners exposed to an artificial language recognize its abstract structural regularities when instantiated in a novel vocabulary (e.g., Gómez, Gerken, & Schvaneveldt, 2000; Tunney & Altmann, 2001). We asked whether such sensitivity accelerates subsequent learning, and enables acquisition of more complex structure. In Experiment 1, pre-exposure to a category-induction language of the form aX bY sped subsequent learning when the language is instantiated in a different vocabulary. In Experiment 2, while naíve learners did not acquire an acX bcY language, in (...) which aX and bY co-occurrence regularities were separated by a c-element, prior experience with an aX bY language provided some benefit. In Experiment 3 we replicated this finding with a 24-hour delay between learning phases, and controlled for prior experience with the aX bY language's prosodic and phonological characteristics. These findings suggest that learners, and the structure they can acquire, change as a function of experience. (shrink)

The landscape of contemporary epistemology has significantly diversified in the past 30 years, shaped in large part by two complementary movements: virtue and social epistemology. This diversification provides an apt theoretical context for the epistemology of education. No longer concerned exclusively with the formal analysis of knowledge, epistemologists have turned their attention towards individuals as knowers, and the social contexts in which epistemic goods such as knowledge and understanding are acquired and exchanged. As such, the concerns of epistemology have once (...) again aligned with questions lying at the heart of the philosophy of education regarding the nature, aims and practice of education. Employing the conceptual tools and frameworks of the contemporary field, these questions are addressed by both epistemologists and education theorists in the emerging epistemology of education literature. (shrink)

Questioning is a familiar, everyday practice which we use, often unreflectively, in order to gather information, communicate with each other, and advance our inquiries. Yet, not all questions are equally effective and not all questioners are equally adept. Being a good questioner requires a degree of proficiency and judgment, both in determining what to ask and in deciding who, where, when, and how to ask. Good questioning is an intellectual skill. Given its ubiquity and significance, it is an intellectual skill (...) that, I believe, we should educate for. In this paper, I present a central line of argument in support of educating for good questioning, namely, that it plays an important role in the formation of an individual’s intellectual character and can thereby serve as a valuable pedagogical tool for intellectual character education. I argue that good questioning plays two important roles in the cultivation of intellectual character: good questioning stimulates intellectually virtuous inquiry and contributes to the development of several of the individual intellectual virtues. Insofar as the cultivation of intellectually virtuous character is a desirable educational objective, we should educate for good questioning. (shrink)

The surface grammar of reports such as ‘I have a pain in my leg’ suggests that pains are objects which are spatially located in parts of the body. We show that the parallel construction is not available in Mandarin. Further, four philosophically important grammatical features of such reports cannot be reproduced. This suggests that arguments and puzzles surrounding such reports may be tracking artefacts of English, rather than philosophically significant features of the world.

Questions are, in many respects, the hallmarks of the philosopher's trade. They are passed down from one generation to the next and yet, throughout history, philosophers have had relatively little to say about questions. In particular, few have asked or tried to answer the question ‘what is a question'. I call this the ‘Question Question’ and I offer an answer to it in this paper, furnishing philosophical analysis with the results of a large online survey, which has been running for (...) more than a decade. (shrink)

In this interview, Lani Roberts provides a philosophical justification for the study of diversity issues and highlights the pedagogical methods needed to prepare students to live and thrive in a diverse society. This article is a partial transcript of a recorded interview.

Hume and Rousseau argue that “feeling with and/or for others” is natural and basic to us as human persons. but Royce claims that merely feeling the fleeting impulse of sympathy is not the moral insight itself. Compassion must be both felt and acted upon for it to play the role in morality ascribed by Hume and Rousseau. Why is it so often the case that we fail to feel compassion for others and, even when we do, why do we often (...) fail to act on this basis? There are multiple socially constructed barriers to feeling and acting on compassion, three of which are discussed: null curriculum. stereotyping and privileges. Finally, the Dalai Lama maintains that it is in every person’s own self-interest to develop compassion for others because it is the source of both inner and external peace. (shrink)

Enquiry into the relationship between kinds of oppression raises several possibilities. Perhaps there are multiple yet distinct oppressions. If this is so, are there philosophical relationships among them? What are the theoretical distinctions between racism and sexism, for example. The question raised here has to do with the philosophical structure of social dominance, rather than the discrete manifestations usually based on distinct target groups. Although the characteristics of peoples who are targets of each of the individual kinds of oppression are (...) different, and even though many people are multiply oppressed, there is good reason to question the underlying assumption that each form of oppression is fundamentally separate and distinct from the others. There are many deep correspondences shared by specifically focused theories of oppression. It is plausible to suggest there is a single phenomenon called oppression. Perhaps there is only one monster with several heads, rather than many monsters hiding in our communal closet. (shrink)

The philosophical treatment of abortion has rarely placed actual women at the center of the discussion. This essay argues that moral decisions are made by actual persons and a woman, as a person, is more than a breeder of humans. Drawing on an analogy with the treatment of light in quantum physics, it also argues that the status of a fertilized ovum is indeterminate, often dependent on the context of the woman's life.

In this paper, I focus on the role of curiosity as a key motivating factor in successful collaboration for interdisciplinary research. I argue that curiosity is an important, perhaps essential component of successful collaboration for interdisciplinary teams. I begin by defining curiosity and highlighting the significance of the characteristic motivation of the virtue for successful collaboration. I argue that curiosity initiates, maintains, and coordinates successful collaborative interdisciplinary research. Moreover, if curiosity is a foundational intellectual virtue, then it is not only (...) important but essential for successful collaboration. I then draw attention to a specific type of curiosity, namely inquisitiveness, and argue that the defining feature of inquisitiveness – good questioning – renders it a particularly valuable form of curiosity for collaborative projects, including (although not limited to) interdisciplinary research. I conclude by deriving some practical recommendations for successful collaboration in interdisciplinary research. (shrink)

Concentrating on the Qingdao Observatory, this paper will explore the role of scientific facility in asserting China’s sovereignty during the first half of the twentieth century. Although scholars have explained the efforts of China’s internationalization in diplomacy through the perspectives of politics, economics and culture, they have not paid attention to science. Therefore, this paper aims to shed some light on how scientific issues were solved via diplomacy during the Republic of China, while further asserting that the focus in negotiations (...) was not confined to science itself, but rather to sovereignty within a scientific context. In this process, the meaning of sovereignty has also been expanded basing on the improvement of nation’s scientific capability. Besides, the participation of different actors involved in sovereignty assertion is investigated by this paper. Although the diplomatic negotiation was held at the international level, the local government and scientific community were main promoters in this case, which calls for attention on the various subjects in sovereignty issue. Consequently, this paper argues that Asian countries, such as Republic of China, could also employ science as a means to negotiate with foreign powers and claim their due rights. (shrink)

Sentiment analysis is one of the important tasks of online opinion analysis and an important means to guide the direction of online opinion and maintain social stability. Due to the multiple characteristics of linguistic expressions, ambiguity, multiple meanings of words, and the increasing speed of new words, it is a great challenge for the task of text sentiment analysis. Commonly used machine learning methods suffer from inadequate text feature extraction, and the emergence of deep learning has brought a turnaround for (...) this purpose. In this paper, we investigate the problem of text sentiment analysis using methods related to deep learning. In order to incorporate user and product information in a more diverse way in the model, this paper proposes a model based on a deep bidirectional long-and short-term memory network-self-attention mechanism-custom classifier. The model first identifies contextual associations and acquires deep text features through a deep bidirectional long- and short-term memory network and then captures important features in the text using a self-attentive mechanism. The model finally combines user information and product information to build a custom classifier module and uses context-aware attention mechanisms to assign specific parameters to user information and product information, which improves the performance of the model on public datasets compared with current common models. The results show that the accuracy of the algorithm in this paper is high, and it is about 5% lower than the traditional algorithm. The method can reduce the number of iterations and the running time of the algorithm. (shrink)

The interest in meaningful work has significantly increased over the last two decades. Much of the associated managerial research has focused on researching ways to 'provide and manage meaning' through leadership or organizational culture. This stands in sharp contrast with the literature of the humanities which suggests that meaningfulness does not need to be provided, as the distinct feature of a human being is that he or she has an intrinsic 'will to meaning'. The research that has been done based (...) on the humanistic paradigm has been quite fragmented. This article aims to address these gaps through an action research project that actively involved participants in the process of affirming and uncovering the meaningfulness of their work. Our findings contribute to current organizational scholarship and practice as they enable scholars to clearly distinguish 'meaningful work' from 'the management of meaning', bring together the various sources of meaningful work in one framework and show their relationship with each other, clearly show the importance of engaging with both the inspiration towards the ideal as well as the often less than perfect self and the organizational reality in which meaning gets expressed and contribute to our understanding of how to engage individuals in conversations about meaningful work that are not prescriptive or exclusive, but that also show where meanings are commonly held. (shrink)

Liu Ping discusses patriotism and nationalism in regard to culture and values and also the role of the prophetic voice in Chinese society. His provocative allegorical rewriting of a prophecy from the Biblical book of Amos, setting it in contemporary China, is pointedly political. Liu writes in the Chinese intellectual tradition of pointing out when a society or a country is on the brink of destruction.

This paper explains some of the reasoning behind “Can a Good Philosophical Contribution Be Made Just by Asking a Question?,” a paper which consists solely in its title and which is published in the same issue of the journal as the present paper. The method for explaining that reasoning consists in making available a lightly edited version of a letter the authors sent to the editors when submitting the title-only paper. The editors permitted publication of that paper on the condition (...) that the authors also separately publish a version of that letter; the present paper aims to fulfil that condition. (shrink)

There is an enduring and widespread perception amongst policy makers and practitioners that certain groups of children, in particular those who find learning difficult, have a detrimental effect on the achievement of other children. Challenging this basic assumption, this award-winning book argues that high levels of inclusion can be entirely compatible with high levels of achievement and that combining the two is not only possible but essential if all children are to have the opportunity to participate fully in education. This (...) fully revised second edition is packed with vivid case studies that explore the benefits and tensions for children and schools, and sets out to answer the following questions: What is the nature of the relationship between the inclusion of some children and the achievement of all? Are there strategies which can raise the achievement of all children, whilst safeguarding the inclusion of others who are more vulnerable? What changes can a school make to ensure high levels of inclusion as well as high levels of achievement for all its children? Achievement and Inclusion in Schools offers a fully up-to-date analysis of current issues in light of recent changes to education policy in England, Scotland, Wales and Northern Ireland. It provides practical guidance for practitioners and policy-makers, and will be of interest to anyone passionate about inclusive education. (shrink)

Practical Ethics in Architecture and Interior Design Practice presents the basics of design practice through ethical scenarios, ushering design students into real-world experiential learning. Each chapter begins with a detailed story involving a complicated set of practical and ethical dilemmas, exemplifying those encountered each day in the world of professional practice. Practice-based topics such as contracts and project delivery methods, marketing design services, cross-cultural collaboration, virtual connectivity, social justice and sustainable design, soft skills, and other related professional practice themes are (...) anchored in realistic scenarios. While all the stories are fictional, in writing them the authors drew from over 75 combined years of professional experience in architecture and interior design, as well as many years of academic experience in teaching professional practice and ethics to architecture and interior design students. Each story is followed by discussion questions and suggested additional resources. This book provides a unique integrated perspective into the allied fields of architecture and interior design with topics relevant to both fields as well as specific to each profession. It prepares students of both disciplines for the broad issues of professional practice and encourages them to become ethical practitioners ready to contribute effectively to design teams and to ask the right questions. (shrink)

Guanxi is essential to doing business in China. Even those who are minimally familiar with business in the People’s Republic seem to know this. How should Western business organizations look at guanxi? Further, if guanxi is seen as essential, what is the responsible approach to guanxi building? These questions may have different answers depending on one’s perspectives. First, what is guanxi?

Wie in anderen Ländern, so galt Einstein auch in China als einer der berühmtesten Wissenschaftler schlechthin. In den siebziger Jahren des 20. Jahrhunderts wurden drei Bände Einstein’scher Schriften zusammengestellt, übersetzt und als Einsteins gesammelte Werke veröffentlicht. Diese Bände dienten lange Zeit vielen Chinesen als Hauptwissensquelle über Einstein; sie übten sogar einen bedeutenden ideologischen Einfluss aus. Im Hintergrund dieses herausgeberischen Projekts standen in der Zeit nach 1949 einflussreiche politische Bewegungen im Zusammenwirken mit wissenschaftskritischen Ansätzen, die ein solches Projekt erst möglich machten (...) und die Textauswahl sowie die Herangehensweise bei der Übersetzung und den Druckvorbereitungen beeinflussten. Unter den Herausgebern und Übersetzern kommt Xu Liangying eine besondere und wichtige Rolle zu, denn er war ursprünglich, vor der Gründung der Republik China, ein Untergrundrevolutionär gewesen. Später wurde er Wissenschaftshistoriker. Es vergingen fast 10 Jahre, bis er die Übersetzung der Einstein’schen Schriften fertigstellen konnte, da er gleichzeitig als Bauer auf dem Lande arbeiten musste und während der „Anti-Rechts-Bewegung” „rechts” stand. Die Übersetzung und Veröffentlichung von Einsteins gesammelten Werken in diesem besonderen soziologischen, kulturellen und politischen Kontext bietet viel Stoff für Rückblicke und Aufarbeitungen aus historischer Perspektive. Vor allem die ideologischen, symbolischen Implikationen in Zusammenhang mit Einstein waren ein dominantes Merkmal jener Zeit. (shrink)

Comme dans les autres pays, Einstein a été l’un des scientifiques les plus célèbres en Chine. Dans les années soixante-dix du 20e siècle, trois volumes des OEuvres complètes d’Einstein ont été traduits et publiés en Chine. Pour de nombreux Chinois ces volumes représentaient une source d’informations sur Einstein et une influence idéologique importante. Le contexte politique en est le suivant: après l’an 1949 des mouvements politiques très influents sont nés en Chine, ayant pour objectif la critique des sciences. Ces mouvements (...) ont beaucoup influencé les décisions, la sélection, le progrès ainsi que la manière de traduire et de publier les oeuvres d’Einstein. Parmi les éditeurs et les traducteurs excellait Xu Liangying. Révolutionnaire clandestin avant la mise en place de la République, il est devenu par la suite historien de la science. Il a investi presque dix ans pour terminer la traduction des oeuvres d’Einstein parce qu’ à l’époque il travaillait comme agriculteur pour ses idées de droite pendant la Révolution culturelle. Dans ce contexte sociologique, culturel et politique, la traduction et la publication des OEuvres complètes d’Einstein offre beaucoup de points qui méritent d’être examinés et analysés dans une perspective historique. Surtout, par exemple, les implications idéologiques, symboliques reliés à Einstein et qui ont été les caractéristiques dominantes de cette époque historique. (shrink)

As in other countries, Einstein has been one of the most famous scientists in China. In 1970’s, the three volumes Collection of Einstein in Chinese have been selected, translated and published, which was the main sources for Chinese people knowing Einstein for long time, and even had important ideological influence. However, as the background of it, in China, there were very influential political movements related to criticism of science after 1949, which also influenced the decision, selection, progress and the way (...) of the translating and publishing of Einstein’s works. Among the editors and translators, XU Liangying was a special and important person, who was originally a underground revolutionist before establishment of the Republic, and latterly became a historian of science. He spent nearly ten years to finish the most translation when he was a real peasant in countryside and a “righty” because of the “anti-righty“ movement. During the translating work and the publication of Collection of Einstein in that special social, cultural and political context then, there were many things worth to look back and analyze their meanings by a historical perspective reflection. Especially, the ideological symbolic implication related to the Einstein has been a very dominant characteristic in the history mentioned here. (shrink)

Most theories of slurs fall into one of two families: those which understand slurring terms to involve special descriptive/informational content (however conveyed), and those which understand them to encode special emotive/expressive content. Our view is that both offer essential insights, but that part of what sets slurs apart is use-theoretic content. In particular, we urge that slurring words belong at the intersection of a number of categories in a sociolinguistic register taxonomy, one that usually includes [+slang] and [+vulgar] and always (...) includes [-polite] and [+derogatory]. Thus, e.g., what distinguishes ‘Chinese’ from ‘chink’ is neither a peculiar sort of descriptive nor emotional content, but rather the fact that ‘chink’ is lexically marked as belonging to different registers than ‘Chinese’. It is, moreover, partly such facts which makes slurring ethically unacceptable. (shrink)

The first problem we confront in the study and research of the philosophical thought of Mao Zedong is the relationship between Mao Zedong Philosophical Thought and Mao Zedong Thought. Clarification of the relationship between the two can assist our understanding of the status and function of Mao Zedong Philosophical Thought in Mao Zedong Thought, and thereby promote our understanding of why it is necessary to study and research Mao Zedong Philosophical Thought.