A top management team has been identified as one of the key factors driving changes in tax planning strategy. Based on upper echelons theory, this study investigates whether configurations of TMT characteristics influence enterprise tax planning strategy by using the fuzzy-set qualitative comparative analysis. Using a panel data of China public companies, we found three configurations conducive to aggressive tax planning and two combinations conducive to low tax planning. Specifically, the level of education, tenure, age, career experience, and size of (...) the top management team affect a firm’s propensity to engage in tax planning. Further, the results show that top management teams are not alike and highlight the differences in how these characteristics combine to impact tax planning. (shrink)

Authoritarian leadership is of great significance to eastern countries, including China. Meanwhile, unethical employee behavior also exists in all types of social organizations. The relationship between authoritarian leadership and unethical employee behavior is worth studying. Senior leaders often do not have a direct influence on employees except for through their immediate supervisors. The leadership style of senior leaders also influences the leadership style of their subordinates. This paper studies how authoritarian manager leadership trickles down to unethical employee behavior through authoritarian (...) supervisor leadership and discusses the moderating effect of leader member exchange and an ethical climate. Through a questionnaire survey of 406 pairs of leaders, supervisors, and employees, the research results of the multilevel model show that authoritarian supervisor leadership is positively related to unethical employee behavior, authoritarian supervisor leadership mediates the relationship between authoritarian manager leadership and unethical employee behavior, LMX positively moderates the relationship between authoritarian manager leadership and authoritarian supervisor leadership and moderates the mediating effect of authoritarian supervisor leadership, and, that an ethical climate negatively moderates the relationship between authoritarian supervisor leadership and unethical employee behavior and moderates the mediating effect of authoritarian supervisor leadership. (shrink)

Naïve realism is the view that veridical experiences are fundamentally relations of acquaintance to external objects and their features, and multidisjunctivism is the conjunction of naïve realism and the view that hallucinatory experiences don’t share a common fundamental kind. Multidisjunctivism allegedly removes the screening-off worry over naïve realism, and the relevant literature suggests that multidisjunctivism is one of the naïve realist responses to the worry. The present paper argues that the multidisjunctive solution is implicitly changing the subject, so the impression (...) that the multidisjunctivist is addressing the screening-off problem is illusory. (shrink)

We present experimental evidence that supports the thesis :602–625, 2015, Br J Philos Sci 70:77–102, 2019; Bradley in Decisions theory with a human face, Cambridge University Press, Cambridge, 2017; Goldschmidt and Nissan-Rozen in Synthese 198:7553–7575, 2021) that people might positively or negatively desire risky prospects conditional on only some of the prospects’ outcomes obtaining. We argue that this evidence has important normative implications for the central debate in normative decision theory between two general approaches on how to rationalize several common (...) patterns of preference, which are ruled out as irrational by orthodox decision theory, namely the re-individuation approach and the non-expected utility approach. (shrink)

Many philosophers in the field of meta-ethics believe that rational degrees of confidence in moral judgments should have a probabilistic structure, in the same way as do rational degrees of belief. The current paper examines this position, termed “moral Bayesianism,” from an empirical point of view. To this end, we assessed the extent to which degrees of moral judgments obey the third axiom of the probability calculus, ifP(A∩B)=0thenP(A∪B)=P(A)+P(B), known as finite additivity, as compared to degrees of beliefs on the one (...) hand and degrees of desires on the other. Results generally converged to show that degrees of moral judgment are more similar to degrees of belief than to degrees of desire in this respect. This supports the adoption of a Bayesian approach to the study of moral judgments. To further support moral Bayesianism, we also demonstrated its predictive power. Finally, we discuss the relevancy of our results to the meta-ethical debate between moral cognitivists and moral non-cognitivists. (shrink)

自由民主体制是一个值得不断诠释、反省、改进的社会制度。本书从政治思想的角度切入,分析西方自由民主体制的渊源、发展与困境。.

"מהדורה מוערת ומבוארת של ספר מגלה טמירין על פי דפוס ראשון, כתבי יד מפוזרים, והשוואה לנוסח הספר ביידיש. לספר נלווה כרך מיוחד של נספחים שנוגעים להתהוות הספר ולתכניו, וכלולים בו דיונים עקרוניים שקשורים לכמה סוגיות שעולות בו: מדרש השמות המוצפנים, מקורותיו החסידיים של המחבר, הנוסחים השונים בכתב-יד, והנוסח המיוחד של הספר ביידיש" -- מעטפת אחורית.

In this book, best-selling author and mathematician Haim Shapira presents an introduction to mathematical theories which deal with the most beautiful concept ever invented by humankind: infinity. Written in clear, simple language and aimed at a lay audience, this book also offers some strategies that will allow readers to try their ability at solving truly fascinating mathematical problems. Infinity is a deeply counter-intuitive concept that has inspired many great thinkers. In this book we will meet many sages, both familiar and (...) unfamiliar: Zeno and Pythagoras, Georg Cantor and Bertrand Russell, Sofia Kovalevskaya and Emmy Noether, al-Khwarizmi and Euclid, Sophie Germain and Srinivasa Ramanujan. The world of infinity is inhabited by many paradoxes, and so is this book: Zeno paradoxes, Hilbert's "Infinity Hotel", Achilles and the gods paradox, the paradox of heaven and hell, the Ross-Littlewood paradox involving tennis balls, the Galileo paradox and many more. Aimed at the curious but non-technical reader, this book refrains from using any fearsome mathematical symbols. It uses only the most basic operations of mathematics: adding, subtracting, multiplication, division, powers and roots - that is all. But that doesn't mean that a bit of deep thinking won't be necessary and rewarding. Writing with humour and lightness of touch, Haim Shapira banishes the chalky pallor of the schoolroom and offers instead a truly thrilling intellectual journey. Fasten your seatbelt - we are going to Infinity, and beyond! (shrink)

This article explores the socio-ethical concerns raised by the familial searching of forensic databases in criminal investigations, from the perspective of family and kinship studies. It discusses the broader implications of this expanded understanding for wider debates about identity, privacy and genetic databases.

John Forrester’s book Thinking in Cases does not provide one ultimate definition of what it means to ‘think in cases’, but rather several alternatives: a ‘style of reasoning’ (Hacking), ‘paradigms’ or ‘exemplars’ (Kuhn), and ‘language games’ (Wittgenstein), to mention only a few. But for Forrester, the stories behind each of the figures who suggested these different models for thinking (in cases) are as important as the models themselves. In other words, the question for Forrester is not only what ‘thinking in (...) cases’ is, but also who might be considered a ‘thinker in cases’. Who could serve as a case study for such a thinker? The major candidates that Forrester considers in his book to be ‘thinkers in cases’ are Kuhn, Foucault, Freud, and Winnicott. In what follows, I will argue that one name is missing from this list, as well as from Forrester’s book more generally: Michael Balint. This name is missing not only because Balint was a great ‘thinker in cases’, but also because we have some reasons to believe that Forrester himself thought so and wished to add him to the list. Forrester, I will argue, found in Balint an exemplar for a thinker in cases that combined elements from Winnicott’s psychoanalytic theory and Foucault’s philosophy of the case-based sciences. (shrink)

If, at the outset, we postulate the totality of Jewish thought and lay down the principle of its organic unity and its call to universalism, thus asserting the active solidarity which dominates its relations with Jewish religious and intellectual life in the Maghreb, if we state that both have a privileged interrelationship and use the same modes of expression, then we must add that Maghrebian Judaism is an integral part of the intellectual space, the cultural landscape and the civilization of (...) the Muslim West where it was born, blossomed and bore fruit. (shrink)

The author encountered evocations of suffering and death in all the studies and research he devoted, over 40 or so years, to the intellectual, social and religious life of western Muslim Judaism, and indeed the whole of traditional Jewish thought and its varied modes of expression: rabbinical law, Hebrew poetry, the literature of homily and preaching, mystical writings and the kabbala, dialect and popular literatures in Judeo-Arabic and Judeo-Berber. Some passages are taken from the Zohar (‘The town the angel of (...) death cannot enter’, for instance). The author also refers to the Talmud and magic therapeutics, the power of sacred names, Jewish and Muslim miracle workers, hunting down and casting out demons, etc. Agony, refusal to die, joyous commemoration of death, the cemetery and the cult of the dead, Judeo-Muslim pilgrimages, the wealth of the customs, beliefs and rites of the past lead the author to reflect on the question of death in the present-day world. (shrink)

The impetus driving this article is the uncritical uses of ‘culture’ as an explanatory variable in public health research of ‘suicide’, regarding its conceptualization and operationalization as a mentally riddled phenomenon clamped in nomothetic and epidemiological nomenclature. This reduction of suicide to its presumed ‘evidence based’ figures and graphs under the guise of the lingo of culture requires and yields not only ‘thin’ understandings but also non-committal conclusions. Thus, ‘culture’ merely appears as a ‘thing’ made of shared norms and values (...) that arguably can be measured, computed, and even predicted in relation to tables of suicide rates. With the aim of critically un-disciplining and unleashing these two intersecting fuzzy concepts from the straits of their epistemological habitus, we set an alternative scene of relations between them that contribute to the re-conceptualization of both. ‘Suicide cultures’, a term we coined for highlighting temporal, agentive, performative, and social justice questions of suicide and culture, place the preoccupation with mortality and terminality at its core. This turn in the analysis of public health sheds a non-perfunctory light on the cultural parameters of counting of and accounting for the incidence of suicide in different social settings. (shrink)

The Cambridge Malting House, an experimental school, serves here as a case study for investigating the tensions within 1920s liberal elites between their desire to abandon some Victorian and Edwardian sets of values in favour of more democratic ones, and at the same time their insistence on preserving themselves as an integral part of the English upper class. Susan Isaacs, the manager of the Malting House, provided the parents – some of whom were the most famous scientists and intellectuals of (...) their age – with an opportunity to fulfil their ‘fantasy’ of bringing up children in total freedom. In retrospect, however, she deeply criticized those from their milieu for not fully understanding the real socio-cultural implications of their ideological decision to make independence and freedom the core values in their children’s education. Thus, 1920s progressive education is a paradigmatic case study of the cultural and ideological inner contradictions within liberal thought in the interwar era. The article also shows how psychoanalysis – which attracted many progressive educators – played a crucial role in providing liberals of all sorts with a new language to articulate their political visions, but, at the same time, explored the limits of the liberal discourse as a whole. (shrink)

This engaging work of comparative philosophy puts the Chinese and American philosophical traditions into a mutually informative and transformative philosophical dialogue on the way to developing a new form of Confucian pragmatism.

Surprise and change are the way of the world. Philosophers have known this at least since Thales, and practical men knew it long before. Variety and the continual flux of one thing into another is, for Peirce, a central notion. A very similar conception underlies the information-gap theory of uncertainty and its application to decisions with severely deficient understanding which I have argued for earlier. For Haack, whose treatment of warrant is strongly non-probabilistic, info-gap theory is a natural context. The (...) connection between Peirce, Haack and info-gap theory is explored in this paper. (shrink)

本书系作者专心致志撰写22年而成的150余万字的《新伦理学》(商务印书馆2008年修订版)之精粹。它几乎将每个理论问题都化为一个鲜活的人生案例,通过解析各个案例而系统展现伦理学博大精深之原理,因而名之 为《伦理学与人生》。.

From Descartes to Spinoza, Western philosophers have attempted to propose an axiomatic systemization of ethics. However, without consensus on the contents and objects of ethics, the system remains incomplete. This four-volume set presents a model that highlights a Chinese philosopher's insights on ethics after a 22 year study. Three essential components of ethics are examined: metaethics, normative ethics, and virtue ethics. This volume is the second part of the discussion on normative ethics. The author analyzes humanity, liberty, justice, happiness, and (...) systems of moral rules. He puts forward 26 value standards that construct a system of measuring state instruction; reveals the relationship between humanity, liberty and justice; puts forward three objective laws of happiness; and discusses the goodness of important moral rules, such as honesty, self-respect and courage. This set is an essential read for students and scholars of ethics and philosophy in general. (shrink)

本书指出科学的伦理学有三个组成部分:一、道德实体,即伦理行为事实如何;二、道德主体,即道德目的,社会为何制定道德;三、道德价值,即伦理行为应该如何。本书一方面揭示了人类伦理行为的类型及其所遵循的四大规 律;另一方面从社会创建道德的目的中推导出了人类伦理行为的善恶六原则以及公平、平等、自由、异化等治理社会的道德原则和幸福、贵生等善待自己的道德原则。.

In this work we give a complete answer as to the possible implications between some natural properties of Lebesgue measure and the Baire property. For this we prove general preservation theorems for forcing notions. Thus we answer a decade-old problem of J. Baumgartner and answer the last three open questions of the Kunen-Miller chart about measure and category. Explicitly, in \S1: (i) We prove that if we add a Laver real, then the old reals have outer measure one. (ii) We (...) prove a preservation theorem for countable-support forcing notions, and using this theorem we prove (iii) If we add ω 2 Laver reals, then the old reals have outer measure one. From this we obtain (iv) $\operatorname{Cons}(\mathrm{ZF}) \Rightarrow \operatorname{Cons}(\mathrm{ZFC} + \neg B(m) + \neg U(m) + U(c))$ . In \S2: (i) We prove a preservation theorem, for the finite support forcing notion, of the property " $F \subseteq ^\omega\omega$ is an unbounded family." (ii) We introduce a new forcing notion making the old reals a meager set but the old members of ω ω remain an unbounded family. Using this we prove (iii) $\operatorname{Cons}(\mathrm{ZF}) \Rightarrow \operatorname{Cons}(\mathrm{ZFC} + U(m) + \neg B(c) + \neg U(c) + C(c))$ . In \S3: (i) We prove a preservation theorem, for the finite support forcing notion, of a property which implies "the union of the old measure zero sets is not a measure zero set," and using this theorem we prove (ii) $\operatorname{Cons}(\mathrm{ZF}) \Rightarrow \operatorname{Cons}(\mathrm{ZFC} + \neg U(m) + C(m) + \neg C(c))$. (shrink)

In this paper we study the question assuming MA+⌝CH does Sacks forcing or Laver forcing collapse cardinals? We show that this question is equivalent to the question of what is the additivity of Marczewski's ideals 0. We give a proof that it is consistent that Sacks forcing collapses cardinals. On the other hand we show that Laver forcing does not collapse cardinals.

范畴结构论,所考察和叙述的范畴,并非所有的哲学范畴,而是事物处在静止状态和运动状态所具有的内部的不同层次和外部的不同侧面的对偶性或矛盾性的内部的哲学范畴。本书为充实现代科学辩证法的理论体系和内容,对以 上所述进行研究。.

本书收录了作者在技术史、技术哲学方面已发表的几篇文章。分两编:第一编为技术的社会史论;第二编对技术的哲学性研究。.

This article seeks to establish that the social sciences have an important contribution to make to the study of ethics. The discussion is framed around three questions: (i) what theoretical work can the social sciences contribute to the understanding of ethics? (ii) what empirical work can the social sciences contribute to the understanding of ethics? And (iii) how does this theoretical and empirical work combine, to enhance the understanding of how ethics, as a field of analysis and debate, is socially (...) constituted and situated? Through these questions the argument goes beyond the now commonly cited objection to the over‐simplistic division between normative and descriptive ethics (that assigns the social sciences the ‘handmaiden’ role of simply providing the ‘facts’). In extending this argument, this article seeks to establish, more firmly and in more detail, that: (a) the social sciences have a longstanding theoretical interest analysing the role that a concern with ethics plays in explanations of social change, social organisation and social action; (b) the explanations that are based on the empirical investigations conducted by social scientists exemplify the interplay of epistemological and methodological analyses so that our understanding of particular substantive issues is extended beyond the conventional questions raised by ethicists, and (c) through this combination of theoretical and empirical work, social scientists go beyond the specific ethical questions of particular practices to enquire further into the social processes that lie behind the very designation of certain matters as being ‘ethical issues’. (shrink)

Techniques for resolving some types of inherited mitochondrial diseases have recently been the subject of scientific research, ethical scrutiny, media coverage and regulatory initiatives in the UK. Building on research using eggs from a variety of providers, scientists hope to eradicate maternally transmitted mutations in mitochondrial DNA by transferring the nuclear DNA of a fertilised egg, created by an intending mother at risk of transmitting mitochondrial disease, and her male partner, into an enucleated egg provided by another woman. In this (...) article we examine how egg providers for mitochondrial research and therapy have been represented in stakeholder debates. A systematic review of key documents and parliamentary debates shows that the balance of consideration tilts heavily towards therapeutic egg providers; research egg providers have been ignored and rendered invisible. However, mapping the various designations of therapeutic egg providers shows that their role is so heavily camouflaged that they have only an absent presence in discussions. We explore this puzzling ambivalence towards egg providers whose contributions are necessary to the success of current mitochondrial research and proposed therapies. We suggest that labels that diminish the contributions of egg providers serve certain governance objectives in managing possible future claims about, and by, therapeutic egg providers. We demonstrate that the social positioning of research egg providers is entangled within that of therapeutic egg providers which means that the former can also never receive their due recognition. This article contributes to the wider literature on the governance of new technological interventions. (shrink)

This article is a revised version of a lecture delivered at the Colloque ‘Histoire des Mentalités, Histoire des résistances, ou les Prisons de longue durée’, Aix-La Baume, 20–21–22 septembre 1980.

Didier Debaise The Mechanisms of Thought: A Jamesian Point of View on Resnais _Film-Philosophy_, vol. 4 no. 10, April 2000.

Chinese Philosophy provides a clear, accessible conception of the Chinese philosophical sensibility and its evolution throughout history.