Using an international sample of firms from 32 countries, we study the relation between media independence and corporate tax aggressiveness. We measure media independence by the extent of private ownership and competition in the media industry. Using an indicator variable for tax aggressiveness when the firm’s corporate tax avoidance measure is within the top quartile of each country-industry combination, we find strong evidence that media independence is associated with a lower likelihood of tax aggressiveness, after controlling for other institutional determinants, (...) including home-country tax system characteristics. We also find that the effect of media independence is more pronounced when the legal environment is weaker, and when the information environment is less transparent. We contribute to the business ethics literature by documenting the role of independent media as an external monitoring mechanism in constraining corporate tax aggressiveness. (shrink)

The great academic disputation of Ho-rak had been made for about 200 years since it began in 1709. An argument that the human nature and the nature of things are same or different was one of the main subjects for the great academic disputation. Gan Lee (李柬, 1677-1727) and Wonjin Han (韓元震, 1682-1751) were leading discussants of the argument. After Lee and Han, Neo-Confucian scholars in Joseon dynasty attempted comprehensively to synthesize their two views. But such Scholars as Seong-ju (...) Lim (任聖周, 1711-1788) and Jeongjin Ki (奇正鎭, 1798-1879) criticized a reformulation of One Principle and Many Differentiations. Lim argued that there was not only One Principle but also one vital breath as well as Many Differentiations of vital breath as well as One Principle. His idea of One Principle is relevant for a similarity between the natures of humans and things, and his idea of Many Differentiations is relevant for a difference between the natures of humans and things. Lim grasped that all the natures of things had two aspects of similarity and difference. But Gi criticized that their discussants were too narrowly specific in arguing this issue. He argued that One principle and Many Differences entailed each other. Like Lim's idea, his idea confirmed the sides of both, too. The nature of original substance is equivalent to the nature of existence. It seems to me that such a fruitful result of Korean philosophy, which an argument between the natures of humans and things had been distinctly made, for the future, will be an area of being made a deeper exploration from various aspects. (shrink)

Hier geht es um eine Auseinandersetzung mit Nicolai Hartmann unter dem Aspekt der Nächsten- und der Fernstenliebe. Der Autor kritisiert Hartmanns Auffassung der Nächstenliebe (für Hartmann Jenseits-Eudämo- nismus) und Fernstenliebe (für Hartmann Idealbild) und plädiert für eine Erweiterung des christlichen Begriffs des Nächsten und der Nächstenliebe, die vor allem die Zukunftsperspektive mit einschliesst und den Begriff «Fernstenliebe» überflüssig macht.

This paper asks how the intensity of individual local eParticipation affects users’ perception of democratically valuable effects. Drawing on participatory and deliberative theory literature we extract four participatory effects- internal political efficacy, common good orientation, tolerance, and legitimacy. Furthermore, the paper examines which cognitive factors may moderate the relationship between intensity of participation and perception of participatory effects. Drawing on online survey data from 670 citizens engaged in public budgeting online consultations on the local level, the conducted path analysis shows (...) that intensity of participation seems to foster the perception of common good orientation and tolerance. The other perceptions of participatory effects were not influenced by participation intensity. Findings on moderating factors indicate that the beneficial effects of online participation were not distributed unequally among participants. In conclusion, the research presents evidence for an optimistic view on local eParticipation that is able to promote democratically valuable user experiences. (shrink)

Many current theories of human rights are flawed in that they fail to recognise differences between fundamental human rights and others of lesser significance. If some rights are superior to others than it is possible to formulate a hierarchy of rights, and rules to resolve potential conflicts of rights. Only by self-examination can we determine what is personally significant in how we live meaningful and directed lives. This in turn aids in defining social values and determining the rights individuals should (...) reasonably expect to be provided by society. (shrink)

According to Rettler, there are three types of control that we should consider in relation to the legitimacy of doxastic blame: Intention-based, reason-based, and influence-based control. Rettler argues that among these, influence-based control is the only type of control that is necessary and sufficient for fulfilling the control con-dition required for legitimate doxastic blame. The aim of this short discussion paper is to critically assess Rettler’s view of doxastic con-trol. By doing so, I attempt to defend the reason-responsiveness view from (...) Rettler’s criticism and cast doubt on whether influence-based control has a positive epistemic influence on beliefs. (shrink)

The development of the CRISPR gene editing technique has been hyped as a technique that could fundamentally change scientific research and its clinical application. Unrecognized is the fact that it joins other technologies that have tried and failed under the same discourse of scientific hype. These technologies, like gene therapy and stem cell research, have moved quickly passed basic research into clinical application with dire consequences. Before hastily moving to clinical applications, it is necessary to consider basic research and determine (...) how CRISPR/Cas systems should be applied. In the case of single gene diseases, that application is expected to have positive impacts, but as we shift to more complex diseases, the impact could be unintentionally negative. In the context of common disabilities, the level of genetic complexity may render this technology useless but potentially toxic, aggravating a social discourse that devalues those with disabilities. This paper intends to define the issues related to disability that are associated with using the CRIPSR/Cas system in basic research. It also aims to provide a decision tree to help determine whether the technology should be utilized or if alternative approaches beyond scientific research could lead to a better use of limited funding resources. (shrink)

I review José Medina's The Epistemology of Protest: Silencing, Epistemic Activism, and the Communicative Life of Resistance, and raise some questions about the felicity, legitimacy and civility of protest.

The conception of saviour siblings using preimplantation genetic diagnosis coupled with human leukocyte antigen typing or HLA typing alone is controversial and receives a wide divergence of legal responses among countries around the world. The resulting child conceived through this procedure is dubbed a ‘saviour sibling’ as the child can potentially act as a compatible donor for an elder ailing sibling who needs a haematopoietic stem cell transplantation. At present, the acceptability of this procedure in Malaysia is ambiguous as there (...) is no specific statute governing assisted reproductive technology, and the guideline issued by the Malaysian Medical Council does not expressly address this issue. The ethical arguments relating to the conception of saviour siblings in the current literature are mainly thought to reflect a liberal viewpoint which is predominantly Western in nature. This paper seeks to explore the perception of selected key stakeholders on the acceptability of and ethical concerns related to this procedure in the Malaysian context. The findings indicate that stakeholders generally support the conception of saviour siblings and some of their concerns echo the Western viewpoint. Interestingly, many were highly anxious about its economic implication, which is rarely discussed in the current literature on saviour siblings. (shrink)

Translation of western philosophical concept into Chinese is often considered to be challenging. This is attributed to both linguistic and cultural differences. This article discusses these challenges under four categories, namely terminology, semantic understanding and context, philosophical disputes, and language reconstruction and combination. For each category, one or two examples are presented to illustrate the challenges. How each of these challenges is resolved is also discussed so as to provide the readers with some guidelines if they encounter similar challenges in (...) their work. (shrink)

This paper proposes that Levinas's philosophy of alterity and infinitude based upon the ethical relation between Self and Other - is both profound and limited in its ability to account for social practice. Instead of simply accepting the common criticism of Levinas, however, that he places an intolerable ethical burden of infinitude upon human relations, this paper aims to move beyond this impasse by placing Levinas's metaphysics within a frame that privileges the dynamic between the Self and the Other as (...) a socially oriented, participative practice of teaching and learning. It is suggested that Etienne Wenger's work on the emergence of identity as a constant negotiation between the Others and the Self provides a conceptual framework for how business ethics may be owned, negotiated and learned within organizational communities without sacrificing the horizon of infinitude bestowed upon us by Levinas's ethical philosophy. Finally, the practical implications of such a comparative approach for the teaching of alterity in business ethics are discussed. (shrink)

This paper proposes that Levinas's philosophy of alterity and infinitude – based upon the ethical relation between Self and Other – is both profound and limited in its ability to account for social practice. Instead of simply accepting the common criticism of Levinas, however, that he places an intolerable ethical burden of infinitude upon human relations, this paper aims to move beyond this impasse by placing Levinas's metaphysics within a frame that privileges the dynamic between the Self and the Other (...) as a socially oriented, participative practice of teaching and learning. It is suggested that Etienne Wenger's work on the emergence of identity as a constant negotiation between the Others and the Self provides a conceptual framework for how business ethics may be owned, negotiated and learned within organizational communities without sacrificing the horizon of infinitude bestowed upon us by Levinas's ethical philosophy. Finally, the practical implications of such a comparative approach for the teaching of alterity in business ethics are discussed. (shrink)

Ryan Darby, Judith Edersheim, and Bruce Price (DEP) argue that patients with Behavioral-Variant Frontotemporal Dementia have intact moral knowledge. In effect, they assume a motivational externalist understanding of moral knowledge. We question this by probing the cases they present as evidence for their position.

The central objection to neo-Lockeanism about persons is the too many thinkers problem: NLP ends up with an absurd multiplication of thinkers. Sydney Shoemaker attempts to solve this problem by arguing that the person and the animal do not share all of the same physical properties. This, according to him, leads to the idea that mental properties are realized in the person’s physical properties only. The project of this paper is to reject Shoemaker’s physicalist solution to the too many thinkers (...) problem. I first argue that his physicalism fails to explain why two physically indistinguishable objects differ in their persistence conditions and physical properties. I then argue that Shoemaker illicitly treats the case of the person and the case of the animal differently, first in regard to cerebral function and its relation to mental properties, and second in regard to brainstem function and its relation to biological properties. This shows that Shoemaker’s solution actually undermines his entire argument. (shrink)

In “Punishing Intentions and Neurointerventions”, Birks and Buyx (2018) provide a novel argument on why the use of mandatory neurointerventions on convicted criminals is morally objectionable “in a...

The purpose of this study was to investigate the relationship between organizational ethical context and the individual ethical decision-making process. In addition, a new statistical approach combining cluster and discriminant analyses was developed to overcome violations of regression assumptions, which are commonly not identified and/or ignored in behavioral and psychological research. Using regressions and this new alternative method, the findings indicated that ethical context does indeed influence the various components of ethical reasoning. However, social desirability was the strongest predictor of (...) ethical decision making, which raises new concerns about how this bias can confound business ethics research. Finally, the findings showed that the alternative method provided more useful and interpretive results, indicating that it has the capacity to influence future empirical work in the field of business ethics, particularly when dealing with data that do not satisfy regression assumptions. The implications and limitations of the study are discussed, and several noteworthy suggestions for future research are provided. (shrink)

Design research has been positioned as an important methodological contribution of the learning sciences. Despite the publication of a handbook on the subject, the practice of design research in education remains an eclectic collection of specific approaches implemented by different researchers and research groups. In this paper, I examine the learning sciences as a design science to identify its fundamental goals, methods, affiliations, and assumptions. I argue that inherent tensions arise when attempting to practice design research as an analytic science. (...) Drawing inspiration and insight from Chinese philosophy and the practice of Chinese medicine, I propose that the learning sciences may better attain its claims to science through greater reliance on inductive synthesis rather than linear causal analysis. In so doing, I reposition the endeavor of science making within the metaphysics of process philosophy instead of classical Western philosophy. I suggest that theory building will be strengthened empirically and pragmatically by more careful observation and systematic generalization of the stability patterns of design related phenomena. It also needs to be more situated in its orientation. (shrink)

Drama pedagogy has evolved in recent years as one the most creative and adaptable tools for engaged learning in language teaching. This paper discusses the teaching of modern Chinese play selected to be a prescribed text in pre-university Chinese literature curriculum. The play in focus is Teahouse by the renowned Chinese writer, Lao She. The study aims to pilot qualitative research through concrete individual teaching, in order to perform a preliminary classification and analysis of how teaching methods of modern plays (...) are carried out. These include the use of the Theatre in Education and Drama in Education models to conduct the teaching of modern plays. The study purported that the use of Theatre in Education and Drama in Education are methods to trigger students’ interest in learning before lessons and to carry out warm-up activities and to evaluate lesson results. These methods also aid students to familiarize the core of the original texts and use meaningful, theatrical real scenarios for the teaching of language and literature. Keywords - Education, drama pedagogy, classroom pedagogy, qualitative design, Singapore. (shrink)

According to two-dimensional semantics, primary intension and secondary intension can play the role of reflecting the cognitive aspect of an expression like Fregean sense does. The aim of this paper is to argue that this role is likely a myth. To argue for this, I attempt to show that cognitive aspects of fictional names cannot be explained within the framework of two-dimensional semantics. To be more specific, I consider four ontological theories about fictional characters that two-dimensional semanticists might be tempted (...) to choose. And then, I argue that none of them can be combined with two-dimensional semantics in a satisfactory way. (shrink)

The advancement of human reproductive technology has made it possible for parents with a child affected by a haematological disorder to select and bring into being, a prospective child who can act as a matched stem cell donor. This can be done through the use of preimplantation genetic diagnosis (PGD) coupled with human leukocyte antigen (HLA) typing (PGD-HLA typing), or HLA tying as a standalone procedure, where a healthy embryo, which is an HLA match to the existing sick sibling, is (...) chosen for implantation. The creation of such a sibling (saviour sibling) is normally taken as a last resort when there is no related or unrelated matched donor. While the conception of a saviour sibling may serve as a reliable and realistic treatment option for the ailing child, it also poses new moral questions that challenge a religiously pluralistic society such as Malaysia. The use of PGD-HLA typing may be controversial as it involves creating a life to save a life, selection of compatible human embryos and destruction of the unselected embryos. At present, there is no legal framework regulating the conception of saviour siblings. The development of ethically sound and appropriate local laws and policies should consider the views of religious communities, especially when it involves a controversial subject such as the conception of saviour siblings. This article seeks to explore the perceptions of religious scholars and representatives of the major religions professed and practised in Malaysia, namely Islam, Buddhism, Christianity and Hinduism, through qualitative interviews. (shrink)

This paper will describe the rite for the exorcism of toch'aebi and examine its symbolic significance in the wider social reality of Cheju shamanism. Toch'aebi is a stranger deity who visits Cheju randomly and tries to get on good terms with the people. However, this deity afflicts people, particularly women, wearing down their vitality and causing a kind of “madness” (turida). The exorcism ritual of toch'aebi requires a sacrificial feast of roast pig and several days of dancing by the possessed. (...) For this reason, the exorcism ritual is called a dancing rite, or ch'unun kut. It is supposedly toch'aebi himself who has the desire to dance. Shaman's songs (seouje sori) are used to induce the toch'aebi, who is hiding in the patient's body, to dance and reveal his identity. The trance dance and singing are directed toward a dialogical construction of the demonic reality, which entails a romantic entanglement of toch'aebi and the possessed. By translating a history of personal suffering into the idiom of love, the shaman's songs develop a particular cultural logic of cure. Through an analysis of curing song texts, along with various modes of performance such as dance and comic play, this paper explores the transformative process in which a particular cultural logic of illness and cure are produced and enacted to reintegrate the patient into the social world. In practice, the analysis addresses the articulation of a personal case of madness that afflicted Sunho, a twenty-one year old female factory worker, whose social values and understanding are reflective of contemporary Korea. (shrink)

Purpose This paper aims to engage with the social issues emerging from the increasing reliance upon app-driven services, as they pertain to precarious labor and ethical standpoints in a digital era. Popular ride services such as Uber have been lauded for bringing much needed transportation services that are superior to expensive taxis or unpleasant or inaccessible public transit. Design/methodology/approach As a result of over three years of ongoing research and analysis, this paper is a comprehensive assessment of a number of (...) social issues facing the integration of practices both signified and enacted in an economy driven by apps such as Uber. While these companies are indeed profitable, questions remain as to just how much of a panacea these practices actually herald. Findings Findings indicate that privatization and a lack of labor regulation may present a significant savings to the user, but full cost economics suggest that the social and environmental costs require consideration. Research limitations/implications The recommendations here refer to the ethical considerations forwarded in this paper and serve to open up dialog to further discuss the persistent issues facing a precarious future. Practical implications In terms of practical implications, there is a point of tension between governmental/regulatory bodies, disruptive innovators and users. Social implications Stakeholders of all stripes are scrambling to keep up with the pace and problematics of digital innovations and an inclusive critical dialog on app-driven services has yet to become a priority. Originality/value The original value of this analytical framework from a social justice perspective stands to catalyze action on a number of pervasive social issues surrounding digital ethics and policy. (shrink)

This paper presents the critical role of corporate responsibility in the sustainability of health care programs in lower income communities mostly located in the rural areas. The Leaders for Health Program (LHP)—a tri-partite partnership between the Philippine Department of Health, the Health Unit of the Ateneo de Manila University Graduate School of Business, and Pfizer Philippines, Inc.—is an innovative approach focusing on health promotion and education as the cornerstone for community development. LHP adopts a systemic and comprehensive approach that takes (...) into consideration all the major stakeholders in health, especially in rural communities. This paper aims to support the viability of education as the main catalyst for community empowerment and self-sufficiency. (shrink)

For the most part, the primary driver for international businesses in establishing operations in other countries is the reduction of overall operating costs. Host countries, especially developing nations, welcome multinational corporations (MNCs) because of the perceived economic benefits that international businesses can bring to their local communities. Surprisingly, one of the most understudied, under-analyzed, and sometimes even completely neglected factors when international businesses consider setting up shop in other countries is the local culture of their chosen destination country. This paper (...) substantiates the thesis that international businesses should adapt their corporate practices to the local cultures in which they operate to achieve effective and superior businessperformance. The paper goes further in identifying corporate practices that were adapted or revised by international businesses to respond to the culture of local communities in the Philippines. (shrink)

In empiricism, there are only two answers for a question: black or white. Yet, subjective meanings of human behaviours and responses toward health and illness cannot be simply explained with black and white. Gray zones are needed because they are characterized by complexity and require a contextual understanding. In this paper, we present and suggest fuzzy logic as an example of theoretical bases that help transcend the conflicts between objectivity and subjectivity, respect gray zones between black and white answers for (...) questions, and provide a contextual understanding of complex nursing phenomenon. A historical review of fuzzy logic is followed by a definition of fuzzy logic. Then, fuzzy logic is discussed in terms of its compatibility with nursing epistemological views and philosophical thoughts. Fuzzy logic agrees with three categories of epistemological views of nursing, including correspondence, coherence and pragmatism. Fuzzy logic also agrees with four major philosophical thoughts in nursing, including postempiricism, pragmatism, feminism, and postmodernism. Based on the discussion, we propose that fuzzy logic be further explored, used and developed in research and practice in the nursing areas/situations/phenomena that are characterized by complexity, ambiguousness, and vagueness. (shrink)