In this paper, we consider the relationships among corporate accountability, reputation, and tax behavior as a corporate social responsibility issue. As part of our investigation, we provide empirical examples of corporate reputation and corporate tax behaviors using a sample of large, U.S.-based multinational companies. In addition, we utilize corporate tax controversies to illustrate possibilities for aggressive corporate tax behaviors of high-profile multinationals to become a reputation threat. Finally, we consider whether reputation serves as an accountability mechanism for corporate tax behaviors (...) among other mechanisms for holding firms accountable for corporate tax behaviors. Our conceptual work points to a complicated relationship among shareholder, stakeholder, and civic responsibilities in the development and execution of firm’s corporate tax strategies. Building on those insights, our empirical illustration considers corporate reputation data alongside data which reflects corporate tax behavior. Based on this work, we find no clear trend or pattern indicating that reputation is associated with or affected by certain types of corporate tax behaviors. That is, our exploratory empirical illustration suggests that corporate tax behavior does not produce broad reputational consequences that would motivate a change in firm behavior. Drawing from celebrity and strategic silence research, we then suggest that reputation may not be a well-functioning mechanism for holding corporations to account for contributing their fair share of the resources used by government for the benefit of society and offer-related theoretical insights. (shrink)

The extraction of natural resources is a controversial business practice that has profound ethical and economic risk implications for both firms involved in extractive activities and society at large. In response to these implications, the Dodd–Frank Act of 2010 directed the Securities and Exchange Commission to create the first ever rules requiring annual corporate responsibility disclosures. The two proposed rules, requiring disclosure of the source of “conflict minerals” and of payments to foreign governments by extractive firms, conjured intense debate among (...) stakeholders, largely related to the risks of firms providing the information. These risks span from required disclosures increasing compliance costs for firms to non-disclosure threatening human rights. In this study, we seek to understand the way in which stakeholders perceive the risks associated with corporate responsibility disclosures. We analyze comment letters submitted to the SEC related to the two disclosure rules through the lens of Douglas’s cultural perspectives of risk. We find consistencies across the two proposed disclosures with regard to the presence of three risk perspectives within the comment letter discourse for each proposal. We find inconsistencies, however, in the underlying nature of risk perceived across the two rules, which we argue reveals an aspect of risk that incorporates ethicality and is ultimately linked to reputational considerations. We complement these insights by analyzing the market reaction to the proposed regulations. Overall, our analysis suggests that stakeholders’ perceptions of risk have consequences for how risk is perceived and acted upon in the market. (shrink)

Some of the series' finest lectures have been lost for many years, unavailable to the public in any form -- until now.

ABSTRACT The difference between perception and cognition seems introspectively obvious in many cases. Perceiving and thinking have also been assigned quite different roles, in epistemology, in theories of reference and of mental content, in philosophy of psychology, and elsewhere. Yet what is the nature of the distinction? In what way, or ways, do perception and cognition differ? The paper reviews recent work on these questions. Four main respects in which perception and cognition have been held to differ are discussed. First, (...) their phenomenal character, such as the often-remarked vivacity or immediacy of perception. Second, the way in which they represent the world, e.g. the non-propositional nature of the contents, or non-discursive character of the vehicles, that have been held to characterise perceptual representation. Third, their place in cognitive architecture, i.e., roughly, in the information-flow of the mind, such as their alleged (non-)modularity. Fourth, their mind-world relations, e.g. the way in which perceptions seem to be tightly causally linked with distal or proximal stimuli. Against this background, we distinguish some main options for an account of the perception/cognition distinction, in particular concerning whether there is one, several, or no interesting and principled distinction(s) to be drawn here. (shrink)

The Truth That Never Hurts brings together for the first time more than two decades of literary criticism & political thought about gender, race, sexuality, power & social change. As one of the first writers in the United States to claim Black feminism for Black women in the early seventies, this authors works has been ground breaking in defining a Black women's literary tradition; in examining the sexual politics of the lives of Black & other women of color; in representing (...) the lives of Black lesbians & gay men; & in making connections between race, class, sexuality, & gender. Her essay "Toward a Black Feminist Criticism," is often cited as a major catalyst in opening the field of Black women's literature. This essay also presented the first serious discussion of Black lesbian writing. Essays about racism in the women's movement, Black & Jewish relations, & homophobia in the Black community have ignited dialogue about topics that few other writers address. The collection also brings together topical political commentaries that examine the 1968 Chicago convention demonstrations; attacks on the NEA; the Anita Hill/Clarence Thomas Senate hearings; & police brutality against Rodney King & Abner Louima. It also includes a never before published personal essay on racial violence, the day-to-day life of Kitchen Table Press, & the bonds between Black women that make it possible to survive. This authors writing offers a rare combination of intellectual challenge & an accessible personal voice. her commitment to telling the truth about difficult, even volatile issues, makes a unique contribution to American literature & social thought. (shrink)

Die Sophisten waren und sind umstritten. In der Zeit des Perikles, der Hochblüte der griechischen Kultur, als Wanderlehrer in Griechenland tätig, bewirkten sie mit ihrer Lehrtätigkeit, welche die verschiedensten Wissensgebiete umfasste, einen grundlegenden Blickwandel: Ihre Befassung mit Erkenntnistheorie, Rhetorik und Politik lenkte den Blick vom Kosmos zurück auf den Menschen. Indem sie den Menschen in den Mittelpunkt ihres Denkens stellten, ja ihn sogar zum Maß aller Dinge erklärten, wendeten sie sich zugleich gegen die traditionelle Sittlichkeit, die in der Regel religiös (...) begründet war. So waren sie für die einen gefeierte Aufklärer, für die anderen jedoch Zerstörer der Tradition. Diese Ambivalenz in der Einschätzung ihres Wirkens ist bis heute geblieben. Was auch geblieben ist und von Moderne wie Postmoderne aufgenommen wurde, sind wesentliche Ansätze ihres Denkens: z. B. ihr erkenntnistheoretischer Relativismus, ihre Vertragstheorie und ihre Lehre vom Recht des Stärkeren. Weil ihr Denken so aktuell ist, untersucht der vorliegende Band nicht nur die antiken Sophisten, sondern vergleicht sie auch mit ihren modernen und postmodernen Wiedergängern wie bspw. Nietzsche, Butler und Foucault. Mit Beiträgen von Viktoria Bachmann, Thomas Buchheim, Bettina Fröhlich, Benjamin Hahn, Hendrik Hansen, Raul Heimann, Johannes Hoerlin, Vanessa Jansche, Christina Kast, Peter Kainz und Barbara Zehnpfennig. (shrink)

Individual objects have potentials: paper has the potential to burn, an acorn has the potential to turn into a tree, some people have the potential to run a mile in less than four minutes. Barbara Vetter provides a systematic investigation into the metaphysics of such potentials, and an account of metaphysical modality based on them. -/- In contemporary philosophy, potentials have been recognized mostly in the form of so-called dispositions: solubility, fragility, and so on. Vetter takes dispositions as her (...) starting point, but argues for and develops a more comprehensive conception of potentiality. She shows how, with this more comprehensive conception, an account of metaphysical modality can be given that meets three crucial requirements: Extensional correctness: providing the right truth-values for statements of possibility and necessity; formal adequacy: providing the right logic for metaphysical modality; and semantic utility: providing a semantics that links ordinary modal language to the metaphysics of modality. -/- The resulting view of modality is a version of dispositionalism about modality: it takes modality to be a matter of the dispositions of individual objects. This approach has a long philosophical tradition going back to Aristotle, but has been largely neglected in contemporary philosophy. In recent years, it has become a live option again due to the rise of anti-Humean, powers-based metaphysics. The aim of Potentiality is to develop the dispositionalist view in a way that takes account of contemporary developments in metaphysics, logic, and semantics. (shrink)

Cultural accounts of how people facilitate learning extend beyond the five types of teaching outlined by Kline's target article. Rather than focusing so exclusively on individual teaching, cultural accounts examine the mutually constituting efforts of individuals who are teaching, together with those who are learning. Further, cultural research emphasizes the community contexts of people's arrangements for learning and their teaching/learning interactions.

This article explores the practice of simulation modeling by investigating how parameterizations are constructed and integrated into existing frameworks. Parameterizations are simplified process descriptions adapted for simulation models. On the basis of a study of meteorological research, the article presents predictive and representative construction as two different ways of developing parameterizations and the trade-offs involved in this work. Because the overall aim in predictive construction is to improve weather forecasts, the most practical solutions are chosen over the best theoretical solutions. (...) In representative construction, the situation is reversed, but while discourse focuses on theory and models, the everyday work is often tied to computer programs. These different ways of construction work are closely related to the role of the simulation models as epistemic or technical objects, and this characterization is also used to compare the results with previous research. (shrink)

How does thinking affect doing? There is a widely held view that thinking about what you are doing, as you are doing it, hinders performance. Once you have acquired the ability to putt a golf ball, play an arpeggio on the piano, or parallel-park, reflecting on your actions leads to inaccuracies, blunders, and sometimes even utter paralysis--that's what is widely believed. But is it true? After exploring some of the contemporary and historical manifestations of the idea, Barbara Gail Montero (...) develops a theory of expertise which emphasizes the role of the conscious mind in expert action. She aims to dispel various myths about experts who proceed without any understanding of what guides their action, and she analyzes research in both philosophy and psychology that is taken to show that conscious control and explicit monitoring of one's movements impedes well practiced skills. Montero explores a wide range of real-life examples of optimal performance, in sports, the performing arts, healthcare, the military, and other fields, and draws from psychology, neuroscience, and literature to offer a refreshing and persuasive view of expertise, according to which expert action generally is and ought to be thoughtful, effortful, and reflective. (shrink)

This book presents the most important problems of reference and considers their solution. It presupposes no technical knowledge, presents analyses from first principles, illustrates every stage with examples, and is written with verve and clarity. This is the ideal introduction to reference for students of linguistics and philosophy of language.

Digitalization is often associated with optimistic grand narratives about a future society in academic discourse. While the word is frequently linked with hopes and expectations of societal rebirth and beneficial changes for societies and organizations, there has been little attention given to systematically investigating the risks associated with digitalization. This paper aims to investigate the relationship between digitalization and risk, thereby characterizing “the digital risk society.” By conducting a narrative summary and thematic analysis of 34 academic papers three aggregated themes (...) were outlined: First, in the digital risk society, intangible technologies serve as solutions while simultaneously introducing new risks. Second, as an increasing number of tasks are delegated to machines with opaque inner functions, society is suffering from dehumanization. Third, scholars are calling for new approaches to govern these technologies, spurred by concerns over their potentially harmful use. (shrink)

The time-lag argument forces us to acknowledge that all perception is perception of the past. While the spatial distance between the perceiver and the perceived typically is obvious, the temporal distance usually remains hidden from the perceiver. This temporal distance provides interesting challenges for Perceptual Realism. If objects and events in the world are presented to us as simultaneous with the experience, then the experience is illusory. If we deny that the past exists, then all perception is, like hallucination, perception (...) of something which does not exist. This chapter argues that there are, in fact, several time-lag arguments, and that their importance for philosophical theories of perception has been underestimated. It is argued that they provide important means of evaluating recent theories about perception. (shrink)

Dispositions are modal properties. The standard conception of dispositions holds that each disposition is individuated by its stimulus condition(s) and its manifestation(s), and that their modality is best captured by some conditional construction that relates stimulus to manifestation as antecedent to consequent. I propose an alternative conception of dispositions: each disposition is individuated by its manifestation alone, and its modality is closest to that of possibility — a fragile vase, for instance, is one that can break easily. The view is (...) expounded in some detail and defended against the major objections. (shrink)

Abilities are in many ways central to what being an agent means, and they are appealed to in philosophical accounts of a great many different phenomena. It is often assumed that abilities are some kind of dispositional property, but it is rarely made explicit exactly which dispositional properties are our abilities. Two recent debates provide two different answers to that question: the new dispositionalism in the debate about free will, and virtue reliabilism in epistemology. This paper argues that both answers (...) fail as general accounts of abilities, and discusses the ramifications of this result. (shrink)

It is a familiar point that many ordinary dispositions are multi-track, that is, not fully and adequately characterisable by a single conditional. In this paper, I argue that both the extent and the implications of this point have been severely underestimated. First, I provide new arguments to show that every disposition whose stimulus condition is a determinable quantity must be infinitely multi-track. Secondly, I argue that this result should incline us to move away from the standard assumption that dispositions are (...) in some way importantly linked to conditionals, as presupposed by the debate about various versions of the ‘conditional analysis’ of dispositions. I introduce an alternative conception of dispositionality, which is motivated by linguistic observations about dispositional adjectives and links dispositions to possibility instead of conditionals. I argue that, because of the multi-track nature of dispositions, the possibility-based conception of dispositions is to be preferred. (shrink)

According to essentialism, metaphysical modality is founded in the essences of things, where the essence of a thing is roughly akin to its real definition. According to potentialism (also known as dispositionalism), metaphysical modality is founded in the potentialities of things, where a potentiality is roughly the generalized notion of a disposition. Essentialism and potentialism have much in common, but little has been written about their relation to each other. The aim of this paper is to understand better the relations (...) between essence and potentiality, on the one hand, and between essentialism and potentialism, on the other. It is argued, first, that essence and potentiality are not duals but interestingly linked by a weaker relation dubbed ‘semi-duality’; second, that given this weaker relation, essentialism and potentialism are not natural allies but rather natural competitors; and third, that the semi-duality of essence and potentiality allows the potentialist to respond to an important explanatory challenge by using essentialist resources without thereby committing to essentialism. (shrink)

Some presuppositions seem to be weaker than others in the sense that they can be more easily neutralized in some contexts. For example some factive verbs, most notably epistemic factives like know, be aware, and discover, are known to shed their factivity fairly easily in contexts such as are found in (1). (1) a. …if anyone discovers that the method is also wombat-proof, I’d really like to know! b. Mrs. London is not aware that there have ever been signs erected (...) to stop use of the route… c. Perhaps God knows that we will never reach the stars…. (The examples in (1) are all naturally occurring ones, discovered by David Beaver with the aid of Google; cf. Beaver 2002, exx. 32, 43, and 51, respectively.) On the other hand some other factives, e.g. regret, matter, and be surprised, do not exhibit the same type of behavior: (2) a. If any of the students regrets behaving badly, they’ll let us know. b. It doesn’t matter that the chimpanzees escaped. c. Was Bill surprised that spinach was included? Unlike the examples in (1), those in (2) could not be used appropriately in contexts where the speaker was not assuming that the complement clause was true. Our main concern will be trying to find the cause of this difference. However, before we get to that, we will look more closely at the concept “presupposition” itself, as well as its close neighbor in the linguistic literature, “conventional implicature” (section 2), and also at various ways of getting rid of presuppositions (section 3). In section 4 we will investigate two possible explanations for differences in presupposition triggering – the “lexical alternative” approach of Abusch (2002, 2005), and a suggestion of Ladusaw’s involving detachability of presuppositions. The final section contains concluding remarks. (shrink)

In this paper I develop a framework for environmental philosophy on the ground of what I call a radical relationalism based on Whitehead’s thought. Accordingly, relations are ontologically prior to and constitutive of entities rather than being conceived as external link(ing) between them. On this ground an alternative, relational axiology can be developed that challenges the current environmental ethics debate and its dichotomy between intrinsic and instrumental values. In the last section, I show how such an axiology can become an (...) important ally for global environmental justice struggles and help support what the anthropologist Arturo Escobar calls a “decolonial view of nature.”. (shrink)

The prototypes of definiteness and indefiniteness in English are the definite article the and the indefinite article a/an, and singular noun phrases (NPs)1 determined by them. That being the case it is not to be predicted that the concepts, whatever their content, will extend satisfactorily to other determiners or NP types. However it has become standard to extend these notions. Of the two categories definites have received rather more attention, and more than one researcher has characterized the category of definite (...) NPs by enumerating NP types. Westerståhl (1985), who is concerned only with determiners in the paper cited, gives a very short list: demonstrative NPs, possessive NPs, and definite descriptions. Prince (1992) lists proper names and personal pronouns, as well as NPs with the, a demonstrative, or a possessive NP as determiner. She notes, in addition, that “certain quantifiers (e.g. all, every) have been argued to be definite” (Prince 1992: 299). This list, with the quantifiers added, agrees with that given by Birner & Ward (1998, 114). Ariel (1988, 1990) adds null anaphoric NPs. (shrink)

Ulrich Beck's best selling Risk Society established risk on the sociological agenda. It brought together a wide range of issues centering on environmental, health and personal risk, provided a rallying ground for researchers and activists in a variety of social movements and acted as a reference point for state and local policies in risk management. The Risk Society and Beyond charts the progress of Beck's ideas and traces their evolution. It demonstrates why the issues raised by Beck reverberate widely throughout (...) social theory and covers the new risks that Beck did not foresee, associated with the emergence of new technologies, genetic and cybernetic. The book is unique because it offers both an introduction to the main arguments in Risk Society and develops a range of critical discussions of aspects of this and other works of Beck. (shrink)

[1]. Antikken -- 2. Middelalder, Renessanse.

In forming the canon, the church acknowledged and established the Bible as the measure or standard of inspiration in the church, not as the totality of it. What concurs with canon is of like inspiration ; what does not is not of God.

Dispositionalists try to provide an account of modality—possibility, necessity, and the counterfactual conditional—in terms of dispositions. But there may be a tension between dispositionalist accounts of possibility on the one hand, and of counterfactuals on the other. Dispositionalists about possibility must hold that there are no impossible dispositions, i.e., dispositions with metaphysically impossible stimulus and/or manifestation conditions; dispositionalist accounts of counterfactuals, if they allow for non-vacuous counterpossibles, require that there are such impossible dispositions. I argue, first, that there are in (...) fact no impossible dispositions; and second, that the dispositionalist can nevertheless acknowledge the non-vacuity of some counterpossibles. The strategy in the second part is one of ‘divide and conquer’ that is not confined to the dispositionalist: it consists in arguing that counterpossibles, when non-vacuous, are read epistemically and are therefore outside the purview of a dispositional account. (shrink)

The standard Kratzerian analysis of modal auxiliaries, such as ‘may’ and ‘can’, takes them to be univocal and context-sensitive. Our first aim is to argue for an alternative view, on which such expressions are polysemous. Our second aim is to thereby shed light on the distinction between semantic context-sensitivity and polysemy. To achieve these aims, we examine the mechanisms of polysemy and context-sensitivity and provide criteria with which they can be held apart. We apply the criteria to modal auxiliaries and (...) show that the default hypothesis should be that they are polysemous, and not merely context-sensitive. We then respond to arguments against modal ambiguity. Finally, we show why modal polysemy has significant philosophical implications. (shrink)

Numerical simulations have come to be widely used in scientific work. Like experiments, simulations generate large quantities of numbers that require analysis and constant concern with uncertainty and error. How do simulationists convince themselves, and others, about the credibility of output? The present analysis reconstructs the perspectives related to performing numerical simulations, in general, and the situations in which simulationists deal with uncertain output, in particular. Starting from a distinction between idealized and realistic simulations, the paper presents the principal methods (...) of evaluation in relation to these practices and how different audiences expect different methods. One major challenge in interpreting output data is to distinguish between “real” and “numerical” effects. Within the practice of idealized simulations, simulationists hold the underlying model accountable for results that manifest “real” effects, but because “numerical” and “real” effects cannot be distinguished on the basis of what they derive from, attempted causal explanations are rather justifications for their conclusions. At the same time, simulationists’ explanations are part and parcel of their contradictory perspectives, according to which they believe in simulations largely due to the underlying model, while painfully recognizing everything they have to add to make computations doable on the basis of this model. (shrink)

My aim in this paper is to sketch, with a broad brush and in bare outlines, an approach to modal epistemology that is characterized by three distinctive features. First, the approach is agency-based: it locates the roots of our modal thought and knowledge in our experience of our own agency. Second, the approach is ambitious in that it takes the experience of certain modal properties in agency to be the sole distinctive feature of specifically modal thought and knowledge; everything that (...) we know about modality beyond the experience of agency is a matter of applying standard methods of inquiry such as deduction, induction and abductive methods for choosing between theories. Third, the account holds that modal thought and knowledge is, first and foremost, about modal properties that are sufficiently like those encountered in agency. (shrink)

Modal dispositionalism is the view that possibilities are a matter of the dispositions of individual objects: it is possible that p if and only if something has a disposition for p to be the case. We raise a problem for modal dispositionalism: nothing within the theory rules out that there could be necessary, perfect masks, which make the manifestation of a disposition impossible. Unless such necessary perfect masks are ruled out, modal dispositionalism runs the risk of failing to provide a (...) sufficient condition for possibility, and indeed of engendering contradictions. But to rule them out, modal dispositionalism would have to revise a crucial tenet of the view, its localism. (shrink)