Four years after the Panama Papers scandal, tax avoidance remains an urgent moral-political problem. Moving beyond both the academic and policy mainstream, I advocate the “democratization of tax enforcement,” by which I mean systematic efforts to make tax avoiders accountable to the judgment of ordinary citizens. Both individual oligarchs and multinational corporations have access to sophisticated tax avoidance strategies that impose significant fiscal costs on democracies and exacerbate preexisting distributive and political inequalities. Yet much contemporary tax sheltering occurs within the (...) letter of the law, rendering criminal sanctions ineffective. In response, I argue for the creation of Citizen Tax Juries, deliberative minipublics empowered to scrutinize tax avoiders, demand accountability, and facilitate concrete reforms. This proposal thus responds to the wider aspiration, within contemporary democratic theory, to secure more popular control over essential economic processes. (shrink)

Honest signalling theory suggests that humans and chimpanzees can extract socially relevant information relating to personality from the faces of their conspecifics. Humans are also able to extract information from chimpanzees’ faces. Here, we examine whether personality characteristics of chimpanzees, including measures of psychopathy, can be discerned based purely on facial morphology in photographs. Twenty-one chimpanzees were given naïve and expert personality ratings on the Ten Item Personality Inventory (TIPI) and the Chimpanzee Triarchic Model of Psychopathy (CHMP-Tri) before and following (...) behavioural observations. Characteristics relating to openness, conscientiousness, extraversion, and disinhibition could be distinguished from the faces of chimpanzees. Individuals higher on disinhibition have lower scores on conscientiousness and emotional stability and higher scores on extraversion, while those higher on meanness have lower conscientiousness and agreeableness. Facial expressions are linked to personality traits present in the TIPI and CHMP-Tri models: the Relaxed Face and the Grooming Face were displayed more by chimpanzees higher on agreeableness, whereas the Compressed Lips Face was observed more in those individuals higher on boldness, and the Full Open Grin was displayed more by chimpanzees higher on extraversion but lower on emotional stability and conscientiousness. Facial expressions were also found to be associated with particular behavioural contexts, namely the Grooming Face in affiliative contexts and the Relaxed and Relaxed Open Mouth Faces in neutral contexts. Dominant chimpanzees display higher levels of boldness and more Compressed Lips Faces, Relaxed Open Mouth Faces, and Grooming Faces than subordinate individuals. These findings support and extend evidence for an honest signalling system and a personality structure shared between humans and chimpanzees. Future research could further explore how personality is conveyed through the face, perhaps through more than just singular aspects of character, and maybe reflecting what chimpanzees themselves are able to do. (shrink)

Viruses have been virtually absent from philosophy of biology. In this editorial introduction, we explain why we think viruses are philosophically important. We focus on six issues, and we show how they relate to classic questions of philosophy of biology and even general philosophy.

There is a very plausible principle linking abilities and possibilities: If S is able to Φ, then it is metaphysically possible that S Φ’s. Jack Spencer recently proposed a class of counterexamples to this principle involving the ability to know certain propositions. I renew an argument against these counterexamples based on the unknowability of Fitch propositions. In doing so, I provide a new argument for the unknowability of Fitch propositions and show that Spencer’s counterexamples are in tension with a principle (...) weaker than the one linking abilities and possibilities. (shrink)

Immanuel Kant is often referred to as the 'philosopher of Protestantism' because he provides a model for mediating successfully between a modern scientific world view and theism. This radical new reading of Kant's religious thought suggests that he is in fact more accurately read as a precursor to nineteenth-century atheism than to liberal Protestant theology.

Kant's Religion within the Boundaries of Mere Reason was written late in his career. It presents a theory of 'radical evil' in human nature, touches on the issue of divine grace, develops a Christology, and takes a seemingly strong interest in the issue of scriptural interpretation. The essays in this Critical Guide explore the reasons why this is so, and offer careful and illuminating interpretations of the themes of the work. The relationship of Kant's Religion to his other writings is (...) discussed in ways that underscore the importance of this work for the entire critical philosophy, and provide a broad perspective on his moral thought; connections are also drawn between religion, history, and politics in Kant's later thinking. Together the essays offer a rich exploration of the work which will be of great interest to those involved in Kant studies and the philosophy of religion. (shrink)

This paper describes the results of a field experiment involving 400 employees from ten financial institutions operating within the Shenzhen Special Economic Zone of the Peoples Republic of China. It was found that, when faced with an agency-based problem, employees indicated they would be less inclined to advise management of the existence of unethical work practices. Younger employees without supervisory experience displayed significant risk aversion. Traditional Chinese values associated with Confucian work dynamism, were shown to be poor predictors of moral (...) choice response. A parsimonious regression model was developed that provides evidence that the universal trait Masculinity/Femininity (Human-heartedness) acted to offset the negative influence of the agency problem. On the other hand, an operatives level of education attainment exerted a negative influence on moral response scores. (shrink)

Background Respect is essential to providing high quality healthcare, particularly for groups that are historically marginalized and stigmatized. While ethical principles taught to health professionals focus on patient autonomy as the object of respect for persons, limited studies explore patients’ views of respect. The purpose of this study was to explore the perspectives of a multiculturally diverse group of low-income women living with HIV (WLH) regarding their experience of respect from their medical physicians. Methods We analyzed 57 semi-structured interviews conducted (...) at HIV case management sites in South Florida as part of a larger qualitative study that explored practices facilitating retention and adherence in care. Women were eligible to participate if they identified as African American (n = 28), Hispanic/Latina (n = 22), or Haitian (n = 7). They were asked to describe instances when they were treated with respect by their medical physicians. Interviews were conducted by a fluent research interviewer in either English, Spanish, or Haitian Creole, depending on participant’s language preference. Transcripts were translated, back-translated and reviewed in entirety for any statements or comments about “respect.” After independent coding by 3 investigators, we used a consensual thematic analysis approach to determine themes. Results Results from this study grouped into two overarching classifications: respect manifested in physicians’ orientation towards the patient (i.e., interpersonal behaviors in interactions) and respect in medical professionalism (i.e., clinic procedures and practices). Four main themes emerged regarding respect in provider’s orientation towards the patient: being treated as a person, treated as an equal, treated without blame or prejudice, and treated with concern/emotional support. Two main themes emerged regarding respect as evidenced in medical professionalism: physician availability and considerations of privacy. Conclusions Findings suggest a more robust conception of what ‘respect for persons’ entails in medical ethics for a diverse group of low-income women living with HIV. Findings have implications for broadening areas of focus of future bioethics education, training, and research to include components of interpersonal relationship development, communication, and clinic procedures. We suggest these areas of training may increase respectful medical care experiences and potentially serve to influence persistent and known social and structural determinants of health through provider interactions and health care delivery. (shrink)

In this original collection of essays, distinguished scholars critically examine the ethical dimensions of business using the Kantian themed business ethics of Norman E. Bowie as a jumping off point. the authors engage Bowie's influential body of scholarship as well as contemporary themes in business, including topics such as: the normative foundations of capitalism; the applicability of Kantian ethics, virtue ethics, and pragmatism in normative business ethics; meaningful work; managerial ethics; the ethics of high leverage finance capitalism; business ethics and (...) corporate social responsibility; and responsibility for the natural environment. the contributors to this volume include both scholars sympathetic to Bowie's Kantian business ethics and scholars critical of that perspective. (shrink)

Robust stakeholder engagement in health research requires broad communicative integration, not only of patients but also other stakeholders such as health system leaders, clinicians, and researcher...

A study of 612 CPAs employed in four separate regions of the People’s Republic of China shows that they exhibit ethical orientations that are not significantly different from one another and that they do not, as a group identify with the Subjectivist description provided in the Forsyth et al. (Journal of Business Ethics 8(83):813–833, 2008) meta-analytic international study involving the Ethical Position Questionnaire. Confirmatory factor analysis did however establish the validity of the instrument as a measure of idealistic and relativistic (...) tendencies. It was established that the ethical tone within local accounting firms plays a significant role in forming ethical positions and that these variables together work to influence ethical judgement making with respect to issues involving independence and objectivity. The constructs of relativism and idealism act as reliable predictors of moral choice, but need to be carefully interpreted in the context of field research. The study highlights concerns about the ethicality of a fledgling group of professionals having to cope with the exigencies associated with the world’s fastest developing economy. (shrink)

The emergence of a conception of the marketing firm (Foxall, 1999a) conceived within behavioral psychology and based on a corresponding model of consumer choice, (Foxall, 1990/2004) permits an assessment of the levels of behavioral and organizational analysis amenable to neuroscientific examination. This paper explores the ways in which the bilateral contingencies that link the marketing firm with its consumerate allow appropriate levels of organizational neuroscientific analysis to be specified. Having described the concept of the marketing firm and the model of (...) consumer behavior on which it is based, the paper analyzes bilateral contingencies at the levels of (i) market exchange, (ii) emotional reward, and (iii) neuroeconomics. Market exchange emerges as a level of analysis that lends itself predominantly to the explanation of firm—consumerate interactions in terms of the super-personal level of reinforcing and punishing contingencies: the marketing firm can be treated as a contextual or operant system in its own right. However, the emotional reward and neuroeconomic levels of analysis should be confined to the personal level of analysis represented by individual managers on the one hand and individual consumers on the other. This also entails a level of abstraction but it is one that can be satisfactorily handled in terms of the concept of bilateral contingency. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Philosophy of Music Education Review 13.1 (2005) 95-98 [Access article in PDF] Response to Frede V. Nielsen's "Didactology as a Field of Theory and Research in Music Education" Sophie Haroutunian-Gordon Northwestern University Let me begin by acknowledging what is about to become obvious: I am not a musicologist, music educator, or a philosopher of music education. I am, however, a philosopher of education and a devoted student of (...) music, so I found Frede Nielsen's paper both intriguing and rewarding. It is intriguing because it positions the theoretical study of music education—what he calls "didactology"—in relation to the practice of teaching music and exemplifies, if you will, the practice of didactology. As a philosopher, and one who has worked at philosophy of science as well as philosophy of education, I became intrigued by the conceptual ground-clearing and ground-construction that Nielsen undertakes in his paper.I found the paper rewarding for two reasons. First, it is about music—at least I think it is about music, and music is about my favorite topic. Like many good works on aesthetic subjects, it seems to offer another way into a beloved yet ultimately mystifying domain and, thus, another glimpse into the unfathomable. Second, the paper offers a complex and rigorous analysis. I had fun wading through its parts and beginning to view them in relation to one another. I think that I have begun to understand not only the difference between didactics and didactology but also something about the contribution the latter might make.So to begin these remarks, let me offer a brief overview of some key points in the paper. I will then go on to raise a question or two with the hope that these will prompt Nielsen to further elaborate his ideas.To begin, Nielsen separates the topic of music pedagogy into two parts—the [End Page 95] normative and the descriptive. He defends both the study of theory and the study of practice as useful for understanding the subject of music pedagogy. He then defines the term "didactology" as "the theory of didactics, especially the theory of the content, aim, and rationale of education," and he defines "didactics" as planning and decision-making related to the practice of teaching. He tells us that didactology, though theoretical, is related to practice, that while it is descriptive rather than prescriptive it assumes values, that it "implies a view of science and the subject—the subject of music and the music itself." A didactological statement is a scientific statement and its truth is judged according to criteria for scientific truth. In summary, according to Nielsen: It is the task of and the object area of didactology in relation to the subject of music to describe, analyze, problematize, and develop intended, actual, or possible issues concerning music education as well as its conditions with special regard to the content, aims, and rationale of the education. Can the didactology of music be an independent science? The answer seems to be yes. As an illustration of the claim, Neilsen presents us with four levels of didactological reflection. The four levels, from top to bottom, are, fourth, reality (natura)—the "inner" and "outer" aspects—which refers to the experiences of hearing/understanding and performing the music; third, the musical phenomena (ars)—the music itself (the musical phenomena include, it seems, the social and existential contexts in which the music occurs); second, the theory that offers a disciplined or systematic explanation of the musical phenomena (scientia), that is, musicology (the theory envisions the musicology—the explanation of the musical phenomena—in relation to, for example, the theory and practice of teaching the music itself); and first, the didactic practices and didactological principles (didactica) that serve as the basis for determining "the content, aim, and rationale of teaching and learning music."Now despite the elegance of the typology here, I find myself wondering about two things. First, what is the subject of Nielsen's analysis? He tells us that... (shrink)

In the article, Sophie Haroutunian-Gordon asks, Did Plato have a philosophy of listening, and if so, what was it? Listening is the counterpart of speaking in a dialogue, and it is no less important. Indeed, learning from the dialogue is less likely to occur as people participate unless listening as well as speaking takes place. Haroutunian-Gordon defines a philosophy of listening as a set of beliefs that fall into four categories: (1) the aim of listening; (2) the nature (...) of listening; (3) the role of the listener; and (4) the relation between the listener and the speaker. The beliefs, as they fall into these four categories, have implications for one another, and, because they are logically related, constitute a philosophy of listening. In the article, Haroutunian-Gordon argues that Plato had a philosophy of listening and describes its components. (shrink)

The Eucharist, as a pillar of Christian life and faith, stands at the center of the Mass. It bears multi-dimensional meanings and functions, each of which addresses a different aspect of Christian life and mindset. The study resonates dialectically between the Eucharist as a unique religious affirmation of faith and philosophical strategies that are developed to meet its challenges, particularly the rational frameworks by which the believer affirms that the consecrated bread and wine are Christ’s body and blood. On the (...) one hand, the philosophical examination offers new perspectives to understand the Eucharist and its influence on the faithful; on the other hand, the Eucharist and the unique challenges it poses allow us to examine man’s relation to reality within the colors of faith. It will be argued that Edward Schillebeeckx’s discussion of the Eucharist, particularly his attempt to bridge between reality and the symbolic sphere, accords with Heidegger’s reevaluation of the question of Being. The present reading limits itself to the encounter between the mind and the phenomenon and does not proceed to the meaning of the Eucharist as part of the Mass and the crucifixion of Christ. However, the focus of the article is not on the phenomenon but rather on the existential position of the subject and his orientation toward reality. (shrink)

The authors' aim is to provide a more complete picture of a non-anthropocentric relational ethics by addressing the failure to account for environmental justice. They argue that environmental ethics is always more than how discourses are layered over place, by situating moral agency through the body's affective repertoire of being-in-the-world. Empirical evidence for their argument is drawn from self-reflexive accounts of young Americans travelling to Ulu r u-Kata Tju t a National Park, Northern Territory, Australia as part of a study-group. (...) These reflexive travel narratives illustrate the dilemmas that even well-prepared visitors have in negotiating moral pathways invoked by the policy of reconciliation. (shrink)

Se presenta un estudio cuyo propósito es analizar la pertenencia, tendencia y desafíos de los estudios generales en currículos de programas académicos de Universidades peruanas. El estudio, realizado según el diseño fenomenológico, estuvo conformada por docentes universitarios conocedores del currículo elegidos hasta lograr la saturación. Se aplicó un cuestionario de preguntas abiertas enfocado en la apreciación de los informantes en el objeto de la investigación y como resultados se encontró que los estudios generales contribuyen: al desarrollo de habilidades blandas en (...) la formación integral del estudiante, a la identificación de fortalezas e intereses sobre la profesión, a la vida ciudadana, al descubrimiento y la reafirmación de la vocación; de ahí su pertinencia curricular. (shrink)

This paper revisits the bearing of underdetermination arguments on scientific realism. First it argues that underdetermination considerations provide good reason to doubt that science is objective in the strong sense that anyone following the its methods will be led closer and closer to the truth about any given question within the purview of those methods, as more relevant data are considered. Then it argues that scientific realism is difficult to maintain in the absence of this sort of objectivity.