On the basis of an interdisciplinary approach linking taxation, marketing, and corporate social responsibility, the present research investigates the effects of media reports on aggressive and responsible corporate tax strategies (CTSs) on corporate success with consumers. By means of two laboratory experiments (N = 150, 360), we analyze the effects of the CTSs on corporate reputation, consumer purchase intention, and the consumer’s willingness to pay. Our results suggest that aggressive CTSs diminish corporate success with consumers, whereas responsible CTSs enhance it. (...) Nevertheless, consumers are not willing to pay a price premium for products sold by responsible tax-planning companies, but rather punish aggressive tax-planning companies through a slightly lower willingness to pay. Finally, consumers’ tax morale and their attitude toward tax avoidance are important moderating variables. Given the growing level of media interest in taxation, our findings are crucial for assessing consumer-related non-tax costs and the benefits of different CTSs. (shrink)

This research investigates the impact of corporate tax strategies on consumers’ corporate social responsibility perceptions, willingness to pay, and attitude toward the firm in two laboratory experiments in the United States and Germany. Using the Becker–DeGroot–Marschak incentive-compatible mechanism, which avoids a social desirability bias found in prior research, our results indicate only a minor indirect effect of corporate tax strategies on WTP by way of the mediator CSR perceptions. However, we find a strong effect on attitude toward the firm again (...) mostly mediated by CSR perceptions. In contrast to German consumers, U.S. consumers’ CSR perceptions of tax avoidance are independent of whether a strategy is likely accepted by the tax authorities. Overall, we conclude that CSR perceptions are highly relevant when it comes to consumer responses to tax avoidance. (shrink)

Many philosophical disputes, most prominently disputes in ontology, have been suspected of being merely verbal and hence pointless. My goal in this paper is to offer an account of merely verbal disputes and to address the question of what is problematic with such disputes. I begin by arguing that extant accounts that focus on the semantics of the disputed statement S do not capture the full range of cases as they might arise in philosophy. Moreover, these accounts bring in heavy (...) theoretical machinery. I attempt to show that we can capture the full range of cases with an approach that is theoretically lightweight. This approach explains verbal disputes as a pragmatic phenomenon where parties use the same utterance type S with different speaker’s meaning. Moreover, it provides an answer to the crucial question Jackson’s pragmatic account leaves, at best, highly implicit. Based on my account, we can distinguish between different ways in which disputes can be verbal and different extents to which they are defective. Distinguishing between these varieties of verbalness furthermore allows us to specify what kind of substantive issues remain to be discussed once the linguistic confusion is resolved. (shrink)

This book examines philosophical approaches to linguistic vagueness, a puzzling feature of natural language that gives rise to the ancient Sorites paradox and challenges classical logic and semantics. -/- The Sorites, or Paradox of the Heap, consists in three claims: (1) One grain of sand does not make a heap. (2) One billion grains of sand do make a heap. (3) For any two amounts of sand differing by at most one grain: either both are heaps of sand, or neither (...) one is. The third claim is rendered plausible by an initial conviction that vague predicates like ‘heap’ tolerate small changes. However, the repeated application of a tolerance principle to the second claim yields the further proposition that one grain of sand does make a heap – which contradicts claim number one. Consequently, many philosophers reject or modify tolerance principles for vague predicates. -/- Inga Bones reassesses prominent responses to the Sorites and defends a Wittgensteinian dissolution of the paradox. She argues that vague predicates are, indeed, tolerant and discusses how this finding relates to the paradox itself, to the notion of validity and to the concept of a borderline case . (shrink)

This paper reassess the evaluation of ethical, legal and social issues in relation to the agile development of information systems in the domain of crisis management. The authors analyse the differing assessment needs of a move from a traditional approach to the development of information systems to an agile approach, which offers flexibility, adaptability and responds to the needs of users as the system develops. In turn, the authors argue that this development requires greater flexibility and an iterative approach to (...) assessing ELSI. The authors provide an example from the Horizon 2020 EU-funded project iTRACK to exemplify this move to an iterative approach in practice, drawing on the process of undertaking an ethical and privacy impact assessment for the purpose of this project. (shrink)

This article aims to deepen the understanding of courage through a theoretical analysis of classical philosophers’ work and a review of published and unpublished empirical research on courage in nursing. The authors sought answers to questions regarding how courage is understood from a philosophical viewpoint and how it is expressed in nursing actions. Four aspects were identified as relevant to a deeper understanding of courage in nursing practice: courage as an ontological concept, a moral virtue, a property of an ethical (...) act, and a creative capacity. The literature review shed light on the complexity of the concept of courage and revealed some lack of clarity in its use. Consequently, if courage is to be used consciously to influence nurses’ ethical actions it seems important to recognize its specific features. The results suggest it is imperative to foster courage among nurses and student nurses to prepare them for ethical, creative action and further the development of professional nursing practices. (shrink)

This article reports a study exploring the meaning of the complex phenomenon of moral responsibility in nursing practice. Each of three focus groups with a total of 14 student nurses were conducted twice to gather their views on moral responsibility in nursing practice. The data were analysed by qualitative thematic content analysis. Moral responsibility was interpreted as a relational way of being, which involved guidance by one’s inner compass composed of ideals, values and knowledge that translate into a striving to (...) do good. It was concluded that, if student nurses are to continue striving to do good in a way that respects themselves and other people, it is important that they do not feel forced to compromise their values. Instead they should be given space and encouragement in their endeavours to do good in a relational way that advances nursing as a moral practice. (shrink)

Clendinnen, Inga I want to begin with the question 'what is a humanist?' largely because you answered that question superbly and succinctly with your Australian Humanist of the Year choice last year.

Intercultural discourse (especially via a lingua franca when interlocutors have a false impression that they are speaking one and the same language) adds a new dimension – facework (the establishment of culture-sensitive politeness strategies) – to the theory and practice of argumentation from a number of perspectives: its specificity as compared to ordinary argumentational discourse, the interpretation of the concept of incommensurability, and the conduct of international negotiations. Politeness systems relevant for different cultures are not unpredictable, but represent linguistically and (...) cognitively a highly generalised universal system which can be adopted by interlocutors and used in practical discourse. Politeness expressions are governed by linguistic components – by language forms of a certain type and by specific discourse patterns. The proper choice of language forms and discourse patterns adds a special dimension to argumentative schemata. The politeness-relevant packaging of discourse adds a zero-step to the normative stages of an argumentative discussion (establishing hierarchical relations as such), and needs permanent alignment of these relations, by using correct language forms and discourse patterns. (shrink)

Fictionalists claim that instead of believing certain controversial propositions they accept them nonseriously, as useful make-believe. In this way they present themselves as having an austere ontology despite the apparent ontological commitments of their discourse. Some philosophers object that this plays on a distinction without a difference: the fictionalist’s would-be nonserious acceptance is the most we can do for the relevant content acceptance-wise, hence such acceptance is no different from what we ordinarily call ‘belief’ and should be so called. They (...) conclude that it is subject to the norms applicable to paradigmatic empirical beliefs, and hence, pace fictionalists, ontological commitments must be taken seriously. I disentangle three strands in the objector’s thought: the ‘What more can you ask for?’ intuition, a linguistic/ conceptual claim, and a claim about norms. I argue that the former two are compatible with ontological deflationism, and therefore do not entail applicability of the norms. Nevertheless, if indeed there is no more robust acceptance with which to contrast the supposed nonserious acceptance, then the fictionalist’s claim to austere ontology must be abandoned. Is there a reason to suppose there is any merit to the distinction-without-a-difference charge? I argue that there is, clarify it, and defend against objections, focusing on Daly 2008. (shrink)

This article examines the evolution of Lev P. Karsavin, the connection between the philosopher’s historical perspective and his ontological constructions, his postulation of the personhood principle of being’s organization, and the common mindsets of the philosophy of all-unity. The author of this article distinguishes between reflections on the future found in Karsavin’s pre-emigration work and the image of the future he creates within the framework of the Eurasianist paradigm. This article presents three variants of representation of the future: the universal, (...) the national-cultural, and the state. The author analyzes the image of the future associated with the coming-to-be of the All-One Humanity, its transformation into a truly symphonic person, and show how this image turns into a concept of the future that affirms the self-development of national culture. The prospect of developing Russia-Eurasia as an ideocratic and statist state that acts as a form of manifestation of the national culture represents the final stage of this evolution. (shrink)

What does “belonging to nature” mean today and how can children and young people be inspired to experience this? What basic dilemmas and challenges arise between the requirement for critical thinking on the one side, and the experience of belonging and coexisting in nature on the other? In this article we will scrutinize the ideal of rational arguments and norms as stated in current policy documents and discuss how this best can promote curiosity and wonder, as well as a sense (...) of relatedness and responsibility with nature that can inspire normative actions, We claim that critical thinking informed by a value-based ecology is needed to reveal the hidden curriculum of sustainable education; that is, a loss of “holistic” view in the footsteps of scientific diversification, a lack of curiosity and training of critical thinking, and a “denial of nature” characterized by a missed opportunity to raise the urgent attention towards environmental risks, that today should be a main mission in natural science education. (shrink)

The article aims at resolving the issue whether the Court of Justice of the European Union (CJEU) has an exclusive jurisdiction under Article 344 of the Treaty on Functioning of the European Union (TFEU) to resolve disputes between Member States, stemming from provisions of an international treaty, a party to which is the EU. This problem is especially relevant in cases when a mixed international agreement envisages independent institutions of dispute resolution. The position of the CJEU is expressed in the (...) case of Mox Plant. The European Commission applied to the CJEU against Ireland, because it considered that Ireland, which started an arbitration procedure against United Kingdom under the UN Convention on the Law of the Sea, has infringed the exclusive jurisdiction of the CJEU under Article 344 of the TFEU. The EU is also a Contracting Party to the UN Convention on the Law of the Sea. Therefore according to the consistence case practice of the Court, the provisions of the Convention that fall under the competence of the Union constitute an indivisible part of the EU legal system. Only in such case when a provision of a treaty is attributed to exclusive competence of the Member States, the jurisdiction of the CJEU regarding that provision can be negated. Thus, when deciding on the issue of exclusive jurisdiction of the CJEU in principle, a problem of attribution of the EU and Member States’ competences arises. (shrink)

After coming into force of the Treaty of Lisbon it is acknowledged that better control and respect of the principle of subsidiarity is one of the most important and innovative goals of the Treaty. To achieve this goal, the Treaty introduces a mechanism which, apart from checking compliance of draft legislative acts with that principle, may eventually lead to a draft act to be deleted from the legislative agenda of the European Union on grounds of violation of subsidiarity. Within this (...) mechanism, crucial role is attributed to the national parliaments of the Member States. In this article, the reasons for overall inclusion of national parliaments in the European Union (hereinafter EU, the Union) activities are analysed. The role of national parliaments in the EU according to the specific provisions of the EU treaties is also discussed and the largest part of the work is devoted to the ex ante subsidiarity principle control mechanism (the Early Warning System), which gives the right for the national parliaments to influence the EU legislative process. (shrink)

Cette contribution présente des types de petits corpus très hétérogènes, qui ne sont toujours pas clairement définis : les petits corpus oraux bilingues et plurilingues. Elle envisage d’abord de donner un aperçu de petits corpus et discute l’insécurité terminologique du domaine des corpus bi- et plurilingues. Ensuite, les bases de données de petits corpus bilingues Talkbank, HZSK, Sketchengine et CLAPOTY sont brièvement décrites pour discuter les possibilités de visualisation ainsi que de mise en disposition des données de corpus. Finalement, un (...) exemple concret est présenté : le corpus FM, un petit corpus bilingue français-anglais d’une variété du français canadien, parlée au Manitoba. (shrink)

SummaryThe salience of mediated scandals today is deeply linked with the formation of norms and values in our society. This is a particular challenge for the field of sport as the compliance with norms and values is of particular relevance in this social area. The paper shows the extent of scandalization in sport reporting and discusses possible implications for sport. Therefore, it offers a definition and typology for sport scandals. It indicates why sport scandals might have a fundamental share of (...) overall scandal reporting today in comparison to other fields of society. The paper further emphasizes content-related aspects such as celebrity status, sport discipline and type of sport scandal. In the empirical portion, a quantitative content analysis of all reported scandals in three German newspapers over a period of one year is provided. Implications of the findings for athletes, organizations, and society are discussed. (shrink)

Dass Bildung und Religion zusammengehören, ist begründungsbedürftig geworden. Vielfach scheint Religion als ein altertümliches Relikt einer vergangenen Epoche. Aber auch die Frage nach dem, was Bildung wesentlich ausmacht, ist keineswegs geklärt, sondern wird durch die starke Fokussierung auf die Frage nach den Kompetenzen umso drängender gestellt.Georg Hardecker antwortet auf diese beiden Fragen mit der Freilegung des systematischen Profils von Schleiermachers Bildungsverständnis. Bildung ist demnach nicht auf den Erziehungsvorgang beschränkt, sondern versteht Bildung als ein fundamentales Phänomen des Sein, des menschlichen Zusammenlebens (...) und des individuellen menschlichen Werdens. Dabei wird Bildung relational beschrieben: Als Ausdifferenzierung des Bezogenseins, als Reintegration des Ausdifferenzierten in ein Ganzes und als Ausdruck von Wahrheit. (shrink)

Two recent arguments purport to find a new and firmer foundation for evidentialism in the very nature of the concept of belief. Evidentialism is claimed to be a conceptual truth about belief, and pragmatism to be ruled out, conceptually. But can the conclusion of such conceptual arguments be regarded as the denial of pragmatism? The pragmatist traditionally conceived belief through its motivational role. Therefore, when confronted with conceptual evidentialism, the pragmatist should cede the term ‘belief,’ but insist that pragmatism be (...) understood as a claim about another attitude, a motivational duplicate of belief. Thus, the original dispute is simply relocated terminologically. (shrink)

Definiciones de epistemología hay muchas, al igual que clases y estilos. Sin embargo, más allá de esta diversidad, es necesario contar con una definición básica que guíe nuestra comprensión del tema. Dos serán las preguntas que nos ayuden a ello en este artículo: a) ¿qué es la epistemología? y b) ¿para qué le sirve al científico?

This book draws new connections between twentieth-century German and French film theory and practice and vitalist conceptions of life from biology and philosophy. Inga Pollmann shows how the links between the two created a modernist, experimental, and cinematic strand of vitalism in and around the movie theatre. Articulated by film theorists, filmmakers, biologists and philosophers, this cinematic vitalism maps out connections among human beings, milieus, and technologies that continue to structure our understanding of film.

The notion of exemplification is essential for Goodman’s theory of symbols. But Goodman’s account of exemplification has been criticized as unclear and inadequate. He points out two conditions for an object x exemplifying a label y: (C1) y denotes x and (C2) x refers to y. While (C1) is uncontroversial, (C2) raises the question of how “refers to” should be interpreted. This problem is intertwined with three further questions that consequently should be discussed together with it. Are the two necessary (...) conditions (C1) and (C2) conjointly sufficient? Do they amount to a definition of “exemplification”? Which notions of Goodman’s theory are basic, and hence undefined? In this paper, we address these questions and defend a reconstruction of the notion of exemplification that interprets “refers to” in (C2) as exemplificational reference and hence treats “exemplification” as a basic notion of Goodman’s theory. Firstly, we argue that even though the notion of exemplification is not defined, it is still sufficiently clear. This ensures its contribution to Goodman’s theory of symbols. Secondly, we show that our account is plausible as an interpretation of Goodman’s and Elgin’s writings, although it implies that some of Goodman’s theorems about self-reference have to be weakened. Thirdly, we argue that it is the only materially adequate reconstruction of Goodman’s notion of exemplification, whereas the alternative definitional accounts fail. (shrink)

ABSTRACT I here explore how an ethics of rhythm can shed light on what promotes and inhibits recognition between people across our vulnerable lives, and the need for a renewal of the philosophy of pedagogy. I argue that philosophy itself has contributed to a certain oblivion regarding how we follow and create rhythmic societies, the need for a more profound and fine-tuned listening attitude as a philosophical-ethical marker, using among others Barthes concept of rhuthmos, Kierkegaards concept of repetition, Herbart’s concept (...) of pedagogical tact and Kristeva’s existential relationship. What forms of imposed rhythms of life can be said to cast light on new ways of living together today? I argue that rhythms affect, shape and set boundaries for interpersonal relationships. Moreover, that they serve as incentives for an ethic, or better; as views, perspectives and concepts to think with when describing the rhythm of the Anthropocene. (shrink)

The increasing focus on disability rights—as found, for instance, in the U.N. Convention on the Rights of Persons with Disabilities —challenges philosophical imaginaries. This article broadens the philosophical imaginary of freedom by exploring the relation of dependence, independence, and interdependence in the lives of people with disabilities. It argues that traditional concepts of freedom are rather insensitive to difference within humanity, and that the lives of people with severe disabilities challenge philosophers to argue and conceptualize freedom not only as independence (...) and interdependence but also as dependence. After tracing this need through a Hegelian understanding, via Julia Kristeva's work on disability, and finally the CRPD, it concludes that a unified solution might not be possible. Hence, it argues that disability issues necessitate philosophical modesty. (shrink)

This Open Forum contribution critically interrogates the use of space race rhetoric in current discussions about artificial intelligence (AI). According to this rhetoric, similar to the space race of the twentieth century, AI development is portrayed as a rivalry among superpowers where one country will win and reap major benefits, while others will be left behind. Using this rhetoric to frame AI development tends to prioritize narrow and short-term economic interests over broader and longer-term societal needs. Three particularly problematic aspects (...) of using space race narrative in AI discussions are highlighted: first, perceiving technology development globally as a zero-sum game; second, pressuring governments to regulate less; and third, prioritising high technologies over social issues. This contribution invites to challenge underlying political assumptions of the AI space race discourse and to open up conversations about alternative futures. (shrink)

A clear understanding of terminology is crucial in any academic field. When it is clear that complex interdisciplinary concepts are interpreted differently depending on the academic field, geographical setting or cultural values, it is time to take action. Given this, the Glossary for Academic Integrity, newly developed by the European Network for Academic Integrity project, served as the basis for compiling a comprehensive taxonomy of terms related to academic integrity. Following a rigorous coding exercise, the taxonomy was partitioned into three (...) constituent components – Integrity, Misconduct and Neutral terms. A review of relevant literature sources is included, and the strengths and weaknesses of existing taxonomies are discussed in relation to this new offering. During the creation of these artefacts the authors identified and resolved many differences between their individual interpretative understandings of concepts/terms and the viewpoints of others. It is anticipated that the freely-available glossary and taxonomy will be explored and valued by researchers, teachers, students and the general public alike. (shrink)

Yablo argued that some metaphors are representationally essential: they enable us to express contents that we would not be able to express without them. He defended a fictionalist view of mathematical language by making the case that it similarly serves as a representational aid. Against this, Colyvan argued that metaphorical/figurative language can never play an essential role in explanation and that mathematical language often does, hence concluding that Yablo’s fictionalism is untenable. I show that Colyvan’s thesis about explanation is highly (...) implausible in the absence of a challenge to Yablo’s position on representationally essential metaphors, which Colyvan does not attempt. I also briefly discuss other attempts to produce a simple knock-out argument against fictionalism and show them wanting. (shrink)

French truc and machin (‘thing’) can function as placeholders, fillers or in general extender constructions. The aim of our paper is to investigate whether the prosodic characteristics of these three different uses may give a clue as to their respective status. For our analysis, we extracted 112 occurrences of truc and 57 occurrences of machin from the audio data of the PFC Corpus, which were analysed using Praat, focusing on the acoustic duration, the individual pitch contour and the integration of (...) machin and truc into the intonation contour of the utterance. As in previous studies, our results show that the prosodic patterns vary remarkably and show a highly heterogeneous picture so that the use of prosodic properties as cues for disambiguation is problematic. However, we are able to show some weak tendencies which point to a close functional link between placeholders and fillers reflecting their pragmatic functions. There is no evidence for prosodic weakening or even phonetic reduction in placeholders. Furthermore, we detect some evidence for the detachment typical of pragmatic markers in the case of fillers. The prosodic characteristics of truc and machin in general extender constructions diverge from both the placeholder and the filler functions. Their prosody seems to be largely determined by the particular respective construction into which both forms are strongly integrated. (shrink)

Contrasting its author’s microhistorical approach with other historical methodologies, especially that of Keith Thomas, Clendinnen praises Kirsten McKenzie’s A Swindler’s Progress: Nobles and Convicts in the Age of Liberty for deftly tying the apparently idiosyncratic stories of a transported convict and the noble family whose scion he impersonated to more pervasive dynamics in nineteenth-century British imperial culture.

Two modes of reasoning are used by humans – the `theoretical' (formal) and the `empirical' (non-formal), the first operating with inside-the-syllogism information, the second utilising out-of-the-syllogism information. Cross-cultural research (since Lévy-Bruhl, and especially after Luria) and developmental research (since Piaget) discovered respectively that members of `traditional' societies and children up to a certain age are able to operate only in the empirical mode.The paper brings together diverse discussions about usage of these modes in actual discourse (Ennis, Johnson-Laird, Moore, Olson, Ong, (...) etc.). It concentrates on contradictory opinions as to whether contemporary individuals after they acquire the formal mode preserve and utilise the empirical mode. In this connection it discusses results of neurological experiments investigating performance in solving syllogisms under conditions of transitory suppression of the left or the right hemisphere (Deglin et al.) which demonstrated that one and the same person, depending on which hemisphere is suppressed, uses both strategies. The activated right hemisphere utilizes the `empirical' pattern, the activated left hemisphere utilizes the `logical' pattern. Thus both mechanisms of reasoning are present in the brain simultaneously, but each of them is controlled by different hemispheres. (shrink)