This paper investigates how regular pronominal typology interfaces with de se and de re interpretations, and highlights a correlation between strong pronouns and de re interpretations, and weak pronouns and de se interpretations. In order to illustrate this correlation, I contrast different pronominal forms within a single language, null versus overt pronouns in Kutchi Gujarati, and clitic versus full pronouns in Austrian Bavarian. I argue that the data presented here provide cross-linguistic comparative support for the idea of a dedicated de (...) se LF as argued for by Percus and Sauerland. (shrink)

We argue that formal linguistic theory, properly extended, can provide a unifying framework for diverse phenomena beyond traditional linguistic objects. We display applications to pictorial meanings, visual narratives, music, dance, animal communication, and, more abstractly, to logical and non-logical concepts in the ‘language of thought’ and reasoning. In many of these cases, a careful analysis reveals that classic linguistic notions are pervasive across these domains, such as for instance the constituency (or grouping) core principle of syntax, the use of logical (...) variables (for object tracking), or the variety of inference types investigated in semantics/pragmatics. The aim of this overview is to show how the application of formal linguistic concepts and methodology to non-linguistic objects yields non-trivial insights, thus opening the possibility of a general, precise theory of signs. (An appendix, found in the online supplements to this article, surveys applications of Super Linguistics to animal communication.). (shrink)

There are a number of conflicting accounts of thought insertion, the delusion that the thoughts of another are inserted into one’s own mind. These accounts share the common assumption of realism: that the subject of thought insertion has a thought corresponding to the description of her thought insertion episode. I challenge the assumption by arguing for an anti-realist treatment of first-person reports of thought insertion. I then offer an alternative account, simulationism, according to which sufferers merely simulate having a thought (...) inserted into their heads. By rejecting realism, the paper undermines a widespread explanatory framework that unites otherwise competing cognitive models of thought insertion. (shrink)

Stanford argues that cooperators achieve and maintain correlated interaction through the objectification of moral norms. We first challenge the moral/non-moral distinction that frames Stanford's discussion. We then argue that to the extent that norms are objectified (and we hold that they are at most objectified in a very thin sense), it is not for the sake of achieving correlated interaction.

The natural replacement of damaged cells by stem cells occurs actively and often in adult tissues, especially rapidly dividing cells such as blood cells. An exciting case in Boston, however, posits a kind of natural stem cell therapy provided to a mother by her fetus—long after the fetus is born. Because there is a profound lack of medical intervention, this therapy seems natural enough and is unlikely to be morally suspect. Nevertheless, we feel morally uncertain when we consider giving this (...) type of therapy to patients who would not naturally receive it. Much has been written about the ethics of stem cell research and therapy; this paper will focus on how recent advances in biotechnology and biological understandings of development narrow the debate. Here, the author briefly reviews current stem cell research practices, revisits the natural stem cell therapy case for moral evaluation, and ultimately demonstrates the importance of permissible stem cell research and therapy, even absent an agreement about the definition of when embryonic life begins.Although one promising technology, blighted ovum utilisation, uses fertilised but developmentally bankrupt eggs, it is argued that utilisation of unfertilised eggs to derive totipotent stem cells obviates the moral debate over when life begins. There are two existing technologies that fulfil this criterion: somatic cell nuclear transfer and parthenogenic stem cell derivation. Although these technologies are far from therapeutic, concerns over the morality of embryonic stem cell derivation should not hinder their advancement. (shrink)

The last decades have seen major advances in the study of gestures both in humans and non-human primates. In this paper, we seriously examine the idea that there may be gestural form types that are shared across great ape species, including humans, which may underlie gestural universals, both in form and meaning. We focus on one case study, the hand fling gesture common to chimpanzees and humans, and provide a semantic analysis of this gesture.

Ubuntu has been defined as a moral quality of human beings, as a philosophy or an ethic, as African humanism, and as a worldview. This paper explores these definitions as conceptual tools for understanding the cultural, educational, and philosophical landscape of post-apartheid South Africa. Key to this understanding is the Althusserian concept of state apparatus. Louis Althusser divides the state apparatus into two forces: the repressive state apparatus (RSA); and the ideological state apparatus (ISA). RSAs curtail the working classes, predominately (...) through direct violence or the threat of violence, whereas ISAs function primarily by ideology, including forms of organised religion, the education system, family units, legal systems, trade unions, political parties, and media. This paper discusses the link between increasing inequality in post-apartheid South Africa and education, with specific reference to Althusser’s ISAs and the abuse of Ubuntu as a subterfuge for socio-economic inequality. (shrink)

This article describes a representation-based framework of distributed cognition. This framework considers distributed cognition as a cognitive system whose structures and processes are distributed between internal and external representations, across a group of individuals, and across space and time. The major issue for distributed research, under this framework, are the distribution, transformation, and propagation of information across the components of the distributed cognitive system and how they affect the performance of the system as a whole. To demonstrate the value of (...) this representation-based approach, the framework was used to describe and explain an important, challenging, and controversial issue — the concept of affordance. (shrink)

The claim that perfect hallucination is introspectively indistinguishable from perception has been a centrepiece of philosophical theorizing about sense experience. The most common interpretation of the indistinguishability claim is modal: that it is impossible to distinguish perfect hallucination from perception through introspection alone. I run through various models of introspection and show that none of them can accommodate the modal interpretation. Rejecting the modal interpretation opens up two alternative interpretations of the indistinguishability claim. According to the generic interpretation, hallucination is (...) indistinguishable from perception despite the existence of possible exceptions, while according to the actuality interpretation, the indistinguishability of hallucination from perception consists in the actual failure to distinguish hallucination from perception. These alternative understandings of the indistinguishability claim have a number of significant implications for the problem of perception, including the rejection of perfect hallucination and illusion in favour of our ordinary, non-philosophical concepts of these states. (shrink)

We argue that formal linguistic theory, properly extended, can provide a unifying framework for diverse phenomena beyond traditional linguistic objects. We display applications to pictorial meanings, visual narratives, music, dance, animal communication, and, more abstractly, to logical and non-logical concepts in the ‘language of thought’ and reasoning. In many of these cases, a careful analysis reveals that classic linguistic notions are pervasive across these domains, such as for instance the constituency (or grouping) core principle of syntax, the use of logical (...) variables (for object tracking), or the variety of inference types investigated in semantics/pragmatics. The aim of this overview is to show how the application of formal linguistic concepts and methodology to non-linguistic objects yields non-trivial insights, thus opening the possibility of a general, precise theory of signs. (An appendix, found in the online supplements to this article, surveys applications of Super Linguistics to animal communication.). (shrink)

Abstract This essay discusses the paradox of the N?g?rjunian negation as presented in his Vigrahavy?vartani. In Part One it is argued that as the Naiy?yika remarks, N?g?rjuna's speech act ?No proposition has its own intrinsic thesis? seemingly contradicts his famous claim that he has no negation whatsoever. In Parts Two and Three I consider the traditional as well as modem responses to this paradox and offer my own. I argue that N?g?rjuna's speech act does not generate a paradox for two (...) reasons: (a) the equivalence thesis of the kind??P = ?P is obviously false; and (b) since N?g?rjuna's speech act is situated in the dialogical/conversational universe of discourse as opposed to the argumentative/systematic universe of discourse, the teaching of the non?intrinsic thesis of all statements that it purports, holds for all statements in its class, including itself. Lastly, it is argued that even though the N?g?rjunian speech act is not a negation situated in the argumentative universe of discourse, it serves both philosophical and soteriological purposes. (shrink)

A common but overlooked form of explanation in psychiatry is what I label ‘empathetic explanation’. Empathetic explanations invoke empathetic variables, which, in addition to providing an explanation of the target phenomenon, also afford an empathetic understanding of it. Focusing on the case of auditory verbal hallucination (AVH), I argue that empathetic explanation fails to provide an adequate account of the phenomenon, perniciously shapes empirical research, and confuses empathetic understanding with scientific understanding. I close by providing a general condition on the (...) legitimate application of empathetic explanation. (shrink)

We examine the role of socio-demographic factors on consumers’ pro-environmental behavior (PEB)–a subset of ethical behavior and analyze its implications in an emerging market, with a sample study from India. Multivariate analysis of variance (MANOVA) was performed as research method. Results show that males display higher PEB than their female counterparts. Married consumers score more on PEB than single. Mid-age consumers (36–50) also score high on PEB than young and old-age consumers. Furthermore, highly educated consumers are more pro-environmentalist than graduates (...) and post-graduates. The novelty of this study is that centers on the use of demographic variables interactively in order to form microsegments. For instance, married men score more on PEB scale than unmarried men and women and prefer green channels even more (i.e., public transportation). On the contrary, unmarried women display no hesitation in paying more for energy-efficient goods compared to married men and unmarried men. Marketers may aim in setting such PEBs as the moral standards among consumers being an easily identifiable segment as their prime target. (shrink)

Answering important public health questions often requires collection of sensitive information about individuals. For example, our understanding of how HIV is transmitted and how to prevent it only came about with people's willingness to share information about their sexual and drug-using behaviors. Given the scientific need for sensitive, personal information, researchers have a corresponding ethical and legal obligation to maintain the confidentiality of data they collect and typically promise in consent forms to restrict access to it and not to publish (...) identifying data.The interests of others, however, can threaten researchers' promises of confidentiality when legal demands are made to access research data. In some cases, the subject of the litigation is tightly connected to the research questions, and litigants' interest in the data is not surprising. Researchers conducting studies on tobacco or occupational or other chemical exposures, for example, are relatively frequent targets of subpoenas. (shrink)

Drawing on evolutionary realism as a guiding framework and using relevant theoretical bases at macro-, meso-, and micro- levels, we investigate the relative variance explained by each level on selection and retention of Benefit Corporations. Based on a sample of 5052 observations of certified B-Corps and 1403 observations of decertified B-Corps, relative to the country and industry differences, firm-level differences explain most of the variance in non-economic performance, especially for workers and community impact areas. Industry-level differences explain small differences in (...) customers and environmental performance while country differences do not explain meaningful performance differences. The results also show a similar pattern in relative effects for decertified B-Corps. Our findings point to the value of disaggregating the relative effects of multilevel factors in further understanding drivers of non-economic performance and the decertification of B-Corps. (shrink)

Theorists have found it difficult to reconcile the unity of inner speech as a mental state kind with the diversity of its manifestations. I argue that existing views concerning the content of inner speech fail to accommodate both of these features because they mistakenly assume that its content is to be found in the ‘speech processing hierarchy’, which includes semantic, syntactic, phonemic, phonetic, and articulatory levels. Upon rejecting this assumption, I offer a position on which the content of inner speech (...) is determined by voice processing, of which speech processing is but one component. The resulting view does justice to the idea that inner speech is a motley assortment of episodes that nevertheless form a kind. (shrink)

In 2006, United Nations Human Rights Council was tasked to establish a new human rights monitoring mechanism: Universal Periodic Review process. The objective of this process is to promote and protect the universality of all human rights issues and concerns via a dialogical peer review process. The primary aim of this investigation is to ask the following question: has this claim of promoting and protecting the universality of the human rights been met, or challenged, during state reviews in the UPR (...) process? The issue of polygamy has been selected as the focus for this investigation to be used, primarily, as a tool to undertake an in-depth analysis of the discussions held during state reviews in the review process. In addition, this paper will employ scholarly debates between universalism and cultural relativism, as well as the sophisticated and nuanced approaches that fall in between the polarised opposites, to analyse the discussions held on human rights during state reviews. Ultimately, the findings and discussion of this investigation will provide a unique and valuable insight to the work and operation of the UPR process, so far. (shrink)

This paper pursues the idea that human and non-human great apes share a common set of directive (imperative) gestures and their meanings. We investigate gestures that are multifunctional, in that they have different effects in different contexts, focusing on non-human ape gestures that communicate “Stop that” in some contexts, and “Move away” in others. What may superficially appear to be lexical ambiguity can be derived from a single abstract lexical entry, “Not X!”, concluded to be a candidate for a universal (...) building block of meaning, shared by human and non-human great apes, reflections of which may also be found in the pragmatic gestures in humans. (shrink)

The discourse of multiculturalism provides a useful means of understanding the complexities, tensions, and dilemmas that Asian and other minority women in the U.K. grapple with in their quest for human rights. However, the adoption of multiculturalist approaches has also silenced women’s voices, obscuring, for example, the role of the family in gendered violence and abuse. Focusing on the work of Southall Black Sisters, and locating this work within current debates on the intersection of government policy, cultural diversity, and feminist (...) activism, this article examines, and critiques, the Labour government’s current “multi-faith” agenda for its impact on Black and minority ethnic women in the U.K. (shrink)

The Lord of the Fourteen worlds is manifest here. Questioner: For whom is the title 'Dada Bhagwan' used? Dadashri: For 'Dada Bhagwan.' Not for me. I am a 'Gnani Purush A. M. Patel.' 'Dada Bhagwan' is the Lord of the fourteen worlds. He dwells within you also, but He has not awakened yet, he remains unmanifested. Here within me, He is fully awakened and manifest. He is capable of awakening the Lord within you.

Business Ethics, the Environment & Responsibility, Volume 31, Issue 1, Page 177-191, January 2022.

In lieu of an abstract, here is a brief excerpt of the content:Nāgārjuna's Affective Account of MisknowingRoshni PatelIt is maintained that all beings and (their) qualitiesAre the fuel for the fire of awareness.Having been incinerated by brilliantTrue analysis, they are (all) pacified.—Ratnāvalī (RV)1.971In Nāgārjuna's formulation, ignorance about the nature of existents is scorching and thereby needs the alleviation that true analysis offers. This article explores what ignorance feels like from the subjective side of a knower in the Madhyamaka Buddhist tradition (...) through an analysis of epistemic affect. I borrow two affective concepts—"epistemic emotion" and "epistemic feeling"—from theorists in Anglo-American analytic epistemology to discuss affectively charged misknowing.2 In this literature, epistemic emotions are affective experiences that participate in a knower's epistemic activity in positive or negative ways, but are not necessary for that activity to proceed. In contrast, epistemic feelings are affectively qualitative experiences that are integral to a knower's activity. With a focus on texts by Nāgārjuna, I present fear as a paradoxical epistemic emotion that correlates with a similarly pathogenic and instigative function in Buddhist moral psychology. I then present determinacy as a more subtly operating epistemic feeling in reificatory ignorance. In addition to expanding epistemologically oriented discussions within Buddhist philosophy, this article also contributes to scholarly discussion of epistemic affect by introducing determinacy as a new epistemic feeling. [End Page 44]Diffuse and Complex IgnoranceThe central role of ignorance in formulating the problem of suffering and its cessation implies that in many ways all of Buddhism is interested in how we know and understand. This centrality is evident in the Avijja Sutta when the Buddha states:Bhikkhus, ignorance is the forerunner in the entry upon unwholesome states, with shamelessness and fearlessness of wrongdoing following along. For an unwise person immersed in ignorance, wrong view springs up. For one of wrong view, wrong intention springs up. For one of wrong intention, wrong speech springs up. For one of wrong speech, wrong action springs up. For one of wrong action, wrong livelihood springs up. For one of wrong livelihood, wrong effort springs up. For one of wrong effort, wrong mindfulness springs up. For one of wrong mindfulness, wrong concentration springs up.(Saṃyutta Nikāya (SN) 45.1)Here we see that avijjā, or ignorance, impedes the path of removing suffering. Similarly, in the twelve links of dependent origination, ignorance is at the start of the chain conditioning the other links that culminate in suffering (SN 12.2). Nāgārjuna also positions ignorance as a potential gatekeeper when he says that ignorance (ajñāna) causes some people to be intolerant of the wisdom of the Mahāyāna path taught by the Buddhas (RV 4.83).3 While we have ample exposition on the role of ignorance in various causal chains, what remains elusive is how to recognize our own ignorance as such in the experiential folds of seeing, feeling, and knowing. This is especially the case in the early works of the critical project of Madhyamaka ("Middle Way") philosophy by Nāgārjuna. The bulk of these works presents arguments against any ignorant metaphysics that essentializes existents in efforts to claim epistemic access to an objective ultimate reality. This article argues that through a certain way of reading Madhyamaka philosophical texts, we find helpful information for recognizing what ignorance feels like. I develop the phenomenology of epistemic emotions and feelings that coincide with the ignorant practices centrally targeted by Madhyamaka critical analysis.The encompassing scope of ignorance motivates us to conceive of it as entangled with a range of elements, including the affective components of knowing. While the terms avijjā or avidyā, are most often translated as "ignorance" this term can be problematically imprecise in philosophical contexts. In the subfield of ignorance studies within current Western philosophy, ignorance is often classified according to the object of which a subject lacks knowledge. By this paradigm, ignorance can be (1) factual in [End Page 45] the case of not knowing a particular fact, (2) erotetic when a subject does not know the answer to a question, or (3) practical when a subject does... (shrink)

Deep and universal spirituality is evident in the life and teachings of all the founders of great world faiths. Over time, however, it gets clouded under the institutional and doctrinal structure of the religion that surrounds it. This book, Interfaith Spirituality: Toward Universal Faith beyond Dogmas, by Ramesh N. Patel, stands out by emphasizing and articulating the noble and inspirational spirituality of world faiths, Eastern and Western. The faiths chosen for narration are Judaism, Christianity, Islam, Taoism, Confucianism, Buddhism and (...) Hinduism. -/- The book goes farther than bringing out the spirituality of Eastern and Western faiths. For, it offers intellectually sound thinking toward relieving the age-old tensions between faiths, such as the numinous and the mystical, monotheism and non-dualism, privileging of believers against open-ended tolerance of differences and so on. -/- A further standout feature of the book is its diving deep to pick out pearls of spiritual wisdom from the world faiths and weaving them into thoughtful necklaces which it calls thought experiments in world spirituality. To top it all is offered an optimal universal spirituality that is comprehensive in scope and universal in application. It manifests a flower with spiritual outlines in four petals of work, faith, concept and contemplation. Spiritual seekers from diverse dimensions of life will find this useful and supportive. -/- The book, Interfaith Spirituality, thus is not just innovative. It offers a message of healing and calming moderation for a world that is torn by polarizing conflicts of various sorts. (shrink)

Mahatma Gandhi is regarded as an apostle of nonviolence. But his own thought prioritized truth as the final goal and nonviolence only as the preferred means to achieve the goal. Hence, it is of utmost importance to understand clearly what Gandhi meant by “truth.” Gandhi himself did not offer great help in communicating his concept of truth. He claimed, though, that it was easier for him to grasp truth as he conceived it and that he struggled to grasp nonviolence. Kishorlal (...) Mashruwala, an intellectually inclined close associate and follower of Gandhi wrote a book called Gandhi Vichar Dohan or Quintessence of Gandhi’s Thought in Gujarati. Mashruwala was a clear and systematic thinker and Gandhi approved of the book as accurate depiction of his own, Gandhi’s, thinking. The book has never been translated in English. The present work, Mahatma Gandhi’s Thought: Philosophy of Truth and Nonviolence, by Professor Ramesh N. Patel, is first in publishing relevant parts of that book. It clarifies the dual concept of truth that Gandhi developed and worked with. The concept sports highly original and innovative thinking that, at the same time, reflects an ethic that would challenge anyone to the extreme. Greatness of Gandhi is made obvious when it is realized that he lived this original concept of extremely challenging truth ethic fully through his life. The present work goes ahead to show how Gandhi’s concept of truth logically works as the prime source from which nonviolence and other Gandhian concepts are derived. It also presents Gandhi’s overall thought in a philosophically systematized manner. This is its unique feature compared to the enormous literature available on Gandhi which keeps painting him just as an apostle of nonviolence, focusing on his politically dramatic years. (shrink)

Adi Shankara is regarded as the greatest philosopher and spiritual leader in the very long history of India and one of the most influential thought leaders in world history. Estimates vary as to when he lived, with scholars placing it at 788-820 C.E. According to Shankara, there is only One Being, which is beyond language and thought because it is ultimate, infinite and all-pervasive. Being spiritual, this One Being is pure consciousness, unlike our normal consciousness which always requires subject-object duality. (...) The One Being is non-dual, being one without a second. Shankara’s concept of One Being strikes intuitively true to many, though it sounds narcissistic to a few. Shankara presents a strong rationale in its support and outlines a whole life path to reach the One Being in actual experience. As a concept One Being is a rational alternative to the traditional idea of God viewed as a divine person. Its spirituality is a constructive alternative to the atheist’s mere denial of God. This book, One Being, by Ramesh N. Patel, describes and explores Adi Shankara’s spiritual path and its supporting philosophy in an accessible and intelligible way for the serious modern reader interested in this challenging but highly rewarding subject. The reader is taken step by step through Shankara’s life, work, nature of knowledge, reality, life ethics, karma and details of the spiritual path of knowledge. In today's strife torn and bipolarized times, One Being is all the more relevant for its obvious potential as a spiritual healer bringing a harmonious message of unity in diversity. Ramesh N. Patel was Professor of Philosophy and Religion at Antioch College where he taught for twenty-five years, retiring in 2002. Since then he has been teaching voluntary classes in Bhagavad-gita, Upanishads, Vedic philosophy and Spiritual Studies. He is the author of Philosophy of the Gita and of Hinduism for Today. (shrink)

This substantive and important book, Seeing One in Many, by Professor Ramesh N. Patel, serves many needs and purposes. It also stands out in several ways. -/- First, seeing one spiritual being in our manifold universe is a hallmark of all spirituality. Highlighting this spirituality as a main feature of the world’s oldest living religion has obvious healing potential for the world’s polarizing conflicts of sundry nature that we have been witnessing with concern for a while. -/- This religion (...) happens to be one of the largest in the world. As such, it carries relevance for a significant section of humanity. Hinduism, called Sanatana Dharma, or eternal religion by many of its practitioners, has a lot to offer to the world community of spiritual seekers. However, this positive and constructive aspect of Hinduism has been overshadowed by negative image created by unsympathetic forces over the last couple of centuries. This work makes this manifest in an accessible dialog style. -/- The author puts his expertise in Sanskrit to skillful use in bringing out major features of spirituality embedded in the original Sanskrit literature which is the home of Hindu scriptures. As a trained Sanskritist he guides the reader beyond the daunting complexity and diversity of Hindu beliefs and practices toward a gentle but deep understanding of the defining themes of the Hindu spirituality. -/- Further, Ramesh utilizes his five decades of teaching experience in world religions for an effective and fruitful comparison of Hinduism with both other Eastern as well as Western religions of the world. The book is filled with thoughtful insights that bring the rich diversity of spiritual outlooks in world history to show how Hindu spirituality stands in relation to them. -/- Then, Ramesh exploits his training and specialization in Western philosophy to draw contrasts and comparisons of Western ethical theories with the Hindu value philosophy. He clearly shows how the Hindu philosophy comes out as a remarkably coherent integration of many theories of Western ethics. Ramesh also uses the Western logical notions of stipulative and descriptive definition to blend them with the classical indigenous ideas of external or tatastha and internal or svarupa lakshana or definition. The result is a salient four-point definition of Hinduism. -/- Like all mature traditions, Hinduism has its spectrum of outlooks ranging from radical left to radical right. Ramesh presents three major points of the spectrum of conservative, reform and moderate Hinduism. A productive dialog is depicted where a balanced moderate Hinduism emerges. -/- Toward the end of the book’s dialog, Ramesh applies his teaching experience in philosophy of science, history and social sciences to build further on the unique definition of Hinduism thus achieved. In all, this book is a solid comprehensive enunciation of Hindu thought and spirituality which should reward anyone with more than casual interest in the subject plentifully. -/- Ramesh N. Patel was Professor of Philosophy and Religion at Antioch College. He retired in 2002 after teaching for twenty-five years. He continues to teach voluntary courses in Bhagavad-gita, Upanishads, Hinduism and Spirituality Studies. (shrink)

Death in bliss & bliss in death. Samadhi death means that at the time of death the dying one remembers nothing but his Soul. His mind, his chit, his intellect, and his ego are completely still. This is external bliss. Even problems created by external forces on his body have no effect on him. Samadhi death means there is a constant awareness of, 'I am the pure Soul.' All my mahatmas, those who have received my Gnan, who have passed away, (...) did so with the awareness of being the pure Soul. - Dadashri. (shrink)

This paper investigates how regular pronominal typology interfaces with de se and de re interpretations, and highlights a correlation between strong pronouns and de re interpretations, and weak pronouns and de se interpretations. In order to illustrate this correlation, I contrast different pronominal forms within a single language, null versus overt pronouns in Kutchi Gujarati, and clitic versus full pronouns in Austrian Bavarian. I argue that the data presented here provide cross-linguistic comparative support for the idea of a dedicated de (...) se LF as argued for by Percus and Sauerland. (shrink)

While we often think of pain and suffering as a private experience or sensation that we endure in isolation, some philosophies have interpreted these phenomena in terms of our ontological character as beings who are in relation with other beings and our world more generally. We find complementary but distinct conceptions of pain in two differently situated philosophical projects, namely the philosophies of Martin Heidegger and the tradition of Madhyamaka Buddhism. When we take these expositions together, we find that the (...) same personal boundaries that make us understand pain to be lodged in a private, alienated sphere are conducive to a... (shrink)

In this paper we describe the nature and problems of business and define one aspect of the business environment. We then propose a framework based on augmented soft systems methodology and object technology that captures both the soft and hard aspects of a business environment within the context of organisational culture. We also briefly discuss cognitive informatics and its relevance to understanding problems and solutions. Pólya's work, which is based around solving mathematical problems, is considered within the context of information (...) systems development. We propose a generic reusable business object model based on general systems theory. We also show how these approaches can be integrated to provide a strategy for understanding business problems and developing integrated solutions. (shrink)

This study examines the endogenous relation between corporate social responsibility and tax avoidance by focusing on a common strategy of corporate tax avoidance, i.e., establishing entities in offshore tax havens. Using hand-collected data on a sample of U.S. firms, we find that firms’ CSR ratings increase substantially in the two years after they first open tax haven affiliates. We provide evidence by using the controlled foreign corporations look-through rule enacted by Congress in 2006 that facilitates offshore profit shifting. We find (...) that firms that are affected by the CFC legislation increase their CSR practices in response. Overall, our results are consistent with the risk management theory, which argues that firms hedge against the potential negative consequences of aggressive tax avoidance practices through an increase in positive CSR activities. (shrink)