We present an analysis of over 400 comments about complying with tax obligations extracted from online discussion forums for freelancers. While the topics investigated by much of the literature on taxpayer behaviour are theory driven, we aimed to explore the universe of online discussions about tax in order to extract those topics that are most relevant to taxpayers. The forum discussions were subjected to a qualitative thematic analysis, and we present a model of the ‘universe’ of tax as reflected in (...) taxpayer discussions. The model comprises several main actors and describes the multiple ways in which they relate to taxpayers’ behaviour. We also conduct a more focused analysis to show that the majority of taxpayers seem unconcerned with many of the variables that have been the focus of tax behaviour research, and that most people are motivated to be compliant and are more concerned with how to comply than whether to comply. Moreover, we discuss how these ‘real-world’ tax discussions question common assumptions in the study of tax behaviour and how they inform our understanding of business ethics more generally. (shrink)

Tax administrators are empowered by the state to secure compliance with tax obligations. Enforcing compliance on the ground is complex, and street-level administrators often engage in the “art of the possible,” leading to dilemmas in the field. This paper examines tax administrators’ practices with regard to Jamaican property tax defaulters with outstanding tax liabilities in excess of 3 years. Drawing on interviews with tax administrators and other key agents, we find that tax administrators reposition themselves from objective enforcers to empathizing (...) officials engaging in schemes of action, doing what they can do rather than what they should do. This is a practical-sense approach to securing compliance. We identify two forms of empathy, assimilated and cynical, and conclude that administrators’ empathetic identification with defaulters does not necessarily arise solely from concern for social cohesion, or inter-subjective compassion, but also sometimes from self-interest. (shrink)

This chapter examines the role played by derogatory terms (e.g., ‘inyenzi’ or cockroach, ‘inzoka’ or snake) in laying the social groundwork for the genocide of the Tutsi in Rwanda in 1994. The genocide was preceded by an increase in the use of anti-Tutsi derogatory terms among the Hutu. As these linguistic practices evolved, the terms became more openly and directly aimed at Tutsi. Then, during the 100 days of the genocide, derogatory terms and coded euphemisms were used to direct killers (...) to their victims. Understanding these speech acts helps to illuminate the important ways that power is enacted through discourse, how speech acts can prepare the way for physical and material acts, and how speech generates permissions for actions hitherto uncountenanced. Studying the role of speech acts and linguistic practices in laying the groundwork of the genocide illuminates how patterns of speech acts become linguistic practices that constitute permissibility conditions for non-linguistic behaviors. Further, the analysis presented here helps to make sense of the view that a steady, deep, and widespread derogation of a group can be part and parcel of genocide, not only an antecedent to it. (shrink)

The aim of this article is to show that human persons belong, ontologically, in social ontology. After setting out my views on ontology, I turn to persons and argue that they have first-person perspectives in two stages (rudimentary and robust) essentially. Then I argue that the robust stage of the first-person persective is social, in that it requires a language, and languages require linguistic communities. Then I extend the argument to cover the rudimentary stage of the first-person perspective as well. (...) I conclude by enumerating ways in which human persons differ from nonhuman animals. (shrink)

Some philosophers take personal identity to be a matter of self-narrative. I argue, to the contrary, that self-narrative views cannot stand alone as views of personal identity. First, I consider Dennett’s self-narrative view, according to which selves are fictional characters—abstractions, like centers of gravity—generated by brains. Neural activity is to be interpreted from the intentional stance as producing a story. I argue that this is implausible. The inadequacy is masked by Dennett’s ambiguous use of ‘us’: sometimes ‘us’ refers to real (...) human beings, and sometimes ‘us’ refers to selves or fictional characters. Second, I consider Schechtmann’s view that self-narratives create persons in order for there to be a self-narrative. Finally, I offer my own account of persons. (shrink)

Although prominent Christian theologians and philosophers have assumed the truth of mind/body dualism, I want to raise the question of whether the Christian ought to be a mind/body dualist. First, I sketch a picture of mind, and of human persons, that is not a form of mind/body dualism. Then, I argue that the nondualistic picture is compatible with a major traditional Christian doctrine, the doctrine of the resurrection of the dead. Finally, I suggest that if a Christian need not be (...) a mind/body dualist, then she should not be a mind/body dualist. (shrink)

Arguments about temporal becoming often get nowhere. One reason for the impasse lies in the fact that the issue has been formulated as a choice between science on the one hand and common sense (or ordinary language) on the other as the primary source of ontological commitment.' Often' proponents of attributing temporal becoming to the physical universe look to everyday temporal concepts, find them infested with notions involving temporal becoming and conclude that becoming is a basic feature of the physical (...) world. Their opponents may look to physical science, find no reference to temporal becoming and conclude that becoming is not part of the extramental universe.2 Thus construed, the issue of temporal becoming is not directly amenable to argument. This stalemate will be broken, however, if I accomplish my aim: to (re)formulate the question of temporal becoming so that it is subject to adjudication; to show how objections to the thesis of the mind-dependence of becoming can fruitfully be seen (and in a sense unified) as attacks on a single argument for the thesis, an argument from physics; and to defend the con'elusion of the argument from physics from heretofore unanswered objections. The question of the status of temporal becoming is the question of the status of past, present and future.' Events which are at one time in the future, are said to become present and subsequently to recede into the past. Since past and future can be defined as 'earlier than now' and 'later than.. (shrink)

Human flourishing is the topic of an increasing number of books and articles in educational philosophy. Flourishing should be regarded as an ideal aim of education. If this is defended, the first step should be to elucidate what is meant by flourishing, and what exactly the concept entails. Listing formal criteria can facilitate reflection on the ideal of flourishing as an aim of education. We took Aristotelian eudaimonia as a prototype to construct two criteria for the concept of human flourishing: (...) human flourishing is regarded as intrinsically worthwhile and flourishing means ‘actualisation of human potential’. The second criterion has three sub-criteria: flourishing is about a whole life, it is a ‘dynamic state’ and flourishing presupposes there being objective goods. (shrink)

In the large recent literature on the nature of human persons, persons are usually studied in isolation from the world in which they live. What persons are most fundamentally, philosophers say, are human animals, or brains, or perhaps souls -- without any consideration of the social and physical environments without which persons would not exist. In this article, I want to compensate for such overly narrow focus. Instead of beginning with the nature of persons cut off from any environment, I (...) shall begin with metaphysical consideration of the world of which persons are a part. I shall then briefly describe my view of persons, according to which persons are material objects like other concrete things in the world, but are unique in their first-person perspectives. Finally, I shall consider some of the special relations that persons, and only persons, have to other things in the world. (shrink)

This investigation examined whether speakers produce reliable prosodic correlates to meaning across semantic domains and whether listeners use these cues to derive word meaning from novel words. Speakers were asked to produce phrases in infant‐directed speech in which novel words were used to convey one of two meanings from a set of antonym pairs (e.g., big/small). Acoustic analyses revealed that some acoustic features were correlated with overall valence of the meaning. However, each word meaning also displayed a unique acoustic signature, (...) and semantically related meanings elicited similar acoustic profiles. In two perceptual tests, listeners either attempted to identify the novel words with a matching meaning dimension (picture pair) or with mismatched meaning dimensions. Listeners inferred the meaning of the novel words significantly more often when prosody matched the word meaning choices than when prosody mismatched. These findings suggest that speech contains reliable prosodic markers to word meaning and that listeners use these prosodic cues to differentiate meanings. That prosody is semantic suggests a reconceptualization of traditional distinctions between linguistic and nonlinguistic properties of spoken language. (shrink)

Many Christians who argue against Christian materialism direct their arguments against what I call ‘Type-I materialism’, the thesis that I cannot exist without my organic body. I distinguish Type-I materialism from Type-II materialism, which entails only that I cannot exist without some body that supports certain mental functions. I set out a version of Type-II materialism, and argue for its superiority to Type-I materialism in an age of science. Moreover, I show that Type-II materialism can accommodate Christian doctrines like the (...) Resurrection of the Body, the Incarnation, and the intermediate state (if there is one). (shrink)

Pain assessment in fish is particularly challenging due toBioscience Building, Liverpool, L69 7ZB their evolutionary distance from humans, their lack of audible vocalization, and apparently expressionless demeanour. However, there are criteria that can be used to gauge whether pain perception occurs using carefully executed scientific approaches. Here, the standards for pain in fish are discussed and can be considered in three ways: neural detection and processing of pain; adverse responses to pain; and consciously experiencing pain. Many procedures that we subject (...) fish to cause tissue damage and may give rise to the sensation of pain. Fish are popular as pets, in animal exhibits, and as experimental models, but are also cultured or caught for food. There is little legislation for the protection of fish welfare. Many countries are now exploring the welfare cost to fish, and current practices may need to be reviewed with respect to the current evidence for fish perceiving pain. (shrink)

Feminists have urged women to take semantic authority. This article explains what such authority is, how it depends upon community recognition, and how it differs from privilege and from authority as usually conceived under patriarchy. Understanding its natures and limits is an important part of attaining it. Understanding the role of community explains why separatism is the logical conclusion of this project, and why separatism is valuable even to those who do not separate.

. Undoubtedly, multinational corporations must play a significant role in the advancement of global ecological ethics. Our research offers a glimpse into the process of how goals of ecological sustainability in one multinational corporation can trickle down through the organization via the sustainability support behaviors of supervisors. We asked the question “How do supervisors in a multinational corporation internalize their corporation’s commitment to ecological sustainability and, in turn, behave in ways that convey this commitment to their subordinates?” In response, we (...) created a theoretical framework for supervisor sustainability support behavior based on Stern et al., Human Ecology Review 6(2), 81-97 (1999) value-belief-norm (VBN) theory. We then tested our framework by performing a survey-based field study of supervisors in a multinational pharmaceutical company that has publicly professed a goal of ecological sustainability. (shrink)

Any artefact – a hammer, a telescope, an artificial hip – may malfunction. Conceptually speaking, artefacts have an inherent normative aspect. I argue that the normativity of artefacts should be understood as part of reality, and not just “in our concepts.” I first set out Deflationary Views of artefacts, according to which there are no artefactual properties, just artefactual concepts. According to my contrasting view – the Constitution View – there are artefactual properties that things in the world really have. (...) For example, there is a property of being a telephone per se; we apply our concept telephone to things that have that property. Things that have the property of being a telephone are constituted by, but not identical to, aggregates of particles. To be an artefact, an object must have an intended function, among other things. Telephones – in virtue of being the kind of objects that they are – are always subject to malfunction. And malfunctions, when they occur, are just as much part of the world as telephones are. The example of artefacts shows that what is in the world – what really exists – need not be “mind-independent” nor independent of our concepts. (shrink)

Dennett aims to develop an empirical, scientifically respectable theory of human consciousness--one that demystifies the mind by showing how the various phenomena that compose consciousness "are all physical effects of the brain's activities".

Apology is a necessary component of moral repair of damage done by wrongs against the person. Analyzing the role of apology in the aftermath of atrocity, with a focus on the genocide of the Tutsi in Rwanda, 1994, this article emphasizes the role of recognition failures in grave moral wrongs, the importance of speech acts that offer recognition, and building mutuality through recognition as a route to reconciliation. Understanding the US role in the international failure to stop the ’94 genocide (...) raises the question of how any response could mitigate a world-shattering wrong like genocide. With a focus on survivors, this article explains the concepts of recognition harm and spirit murder to illuminate what survivors experience and need. The third section develops a theory of apology as offering recognition to the victim of wrongdoing —through both the act of speaking-to and through its content. The article examines US President Bill Clinton’s 1998 apology to Rwandans, to understand it as an apology, and to see how it began reconciliation between Americans and Rwandans. The paper concludes with a brief discussion of the inter-related significance of apology and material reparations. (shrink)

I set out four general facts about things that we can refer to and talk about, whether they exist or not. Then, I set out an argument for the existence of God. Myargument, like Anselm’s original argument, is a reductio ad absurdum: It shows that the assumption that God does not exist leads to a contradiction. Theargument is short and in ordinary language. Each line of the argument, other than the reductio premise, is justified by one of the general facts. (...) Finally, I consider some traditional objections to Anselm’s argument, and show how my updated version avoids them. (shrink)

This work explores the vast differences between oral and literate cultures, offering an account of the intellectual, literary and social effects of writing, print and electronic technology.

Drawing on my recent work using inferential role semantics and elements of speech act theory to analyze the role of derogatory terms (a.k.a. ‘hate speech’, or ‘slurs’) in the 1994 genocide of the Tutsi in Rwanda, as well as the role of certain kinds of reparative speech acts in post-genocide Rwanda, this paper highlights key pragmatist commitments that inform the methods and goals of this practical analysis of real world events. In “Genocidal Language Games”, I used conceptual tools from Wittgenstein, (...) Sellars, Lewis, and Brandom, with a nod to Searle’s concept of status-functions, to develop an analysis that helps to make sense of the view that a steady, deep, and widespread derogation of a group can at least partially constitute genocide, not only be an antecedent to it. In this paper, I sketch some of the tools and lessons of this project, with an eye to highlighting their pragmatist roots and the directions to which such real-world investigations lead. (shrink)

The use of virtual environments for the provision of health‐care is on the increase, and with each new development brings debates about their impact on care, nursing and nursing practice. Such environments offer opportunities for extending care and improvements in communication. Others believe these developments threaten aspects of nursing they hold sacrosanct. This paper explores the development of an assemblage of computer networks, databases, information systems, software programs and management systems that together work to manage health‐care in Australia, namely casemix. (...) We contend that spatial theories on network society show how this assemblage co‐ordinates and operates to manage care. We discuss how this assemblage affects care and suggest that changes in organisation may be a part of the shift in how bodily organisation occurs more generally, but more specifically in health‐care. We also suggest how nurses are enrolled in and by such networks, leading to transformation in nurses’ practices. Finally, we argue that using spatial forms of analysis allows an interpretation of such assemblages that may account for their strengths and their shortcomings. (shrink)

Americans cherish the idea that good eventually triumphs over evil. After briefly arguing that a proper understanding of the moral harm of cruelty calls into question the credibility of popular American idioms of redemption, I argue that the epistemic dynamics of horror help account for the commanding grip of this rhetoric on the popular imagination, and I suggest that this idiom has morally problematic features that warrant the attention of feminists.

Psychological literacy, the ability to apply psychological knowledge to personal, family, occupational, community and societal challenges, is promoted as the primary outcome of an undergraduate education in psychology. As the concept of psychological literacy becomes increasingly adopted as the core business of undergraduate psychology training courses world-wide, there is urgent need for the construct to be accurately measured so that student and institutional level progress can be assessed and monitored. Key to the measurement of psychological literacy is determining the underlying (...) factor-structure of psychological literacy. In this paper we provide a first approximation of the measurement of psychological literacy by identifying and evaluating self-report measures for psychological literacy. Multi-item and single-item self-report measures of each of the proposed nine dimensions of psychological literacy were completed by two samples (N = 218 and N = 381) of undergraduate psychology students at an Australian university. Single and multi-item measures of each dimension were weakly to moderately correlated. Exploratory and confirmatory factor analyses of multi-item measures indicated a higher order three factor solution best represented the construct of psychological literacy. The three factors were reflective processes, generic graduate attributes, and psychology as a helping profession. For the measurement of psychological literacy to progress there is a need to further... (shrink)

This essay examines the Foucauldian foundations of queer theory in the work of Eve Kosofsky Sedgwick. The essay argues that Sedgwick’s increasing disappointment with Foucault’s critique of the repressive hypothesis is in part produced by the slippery rhetoric of The History of Sexuality, Vol. 1: An Introduction . Specifically, Foucault’s use of free indirect discourse in that volume destabilizes both the theory of repression and the critique Foucault mounts against it, thereby rendering ambiguous any political promise his critique might seem (...) to offer. Returning to the fraught relation between Foucault and Sedgwick, the essay concludes by reading Foucault and Sedgwick together through the lens of a reparative ethics in which the felt experience of knowing the world is also an experiment in new ways of living. (shrink)

Freedom of expression is considered a basic human right, and yet most countries have restrictions on speech they deem harmful. Following the genocide of the Tutsi, Rwanda passed a constitution (2003) and laws against hate speech and other forms of divisionist language (2008, 2013). Understanding how language shaped “recognition harms” that both constitute and fuel genocide also helps account for political decisions to limit “divisionist” discourse. When we speak, we make expressive commitments, which are commitments to the viability and value (...) of ways of speaking. This article explores reasons a society would decide to say, “We don’t talk that way around here,” thus taking control of its own expressive commitments. Understanding the scope of the law in Rwanda promises to help clarify limits to hate speech and other forms of derogatory discourse (including images). Ultimately, the argument is that wherever recognition harms are a significant factor in social and political life, changing permissible expressive commitments is crucial to social and political repair. (shrink)

We human persons have an abiding interest in understanding what kind of beings we are. However, it is not obvious how to attain such an understanding. Traditional analytic metaphysicians start with a priori accounts of the most general, abstract features of the world— e.g., accounts of properties and particulars—features that, they claim, in no way depend upon us or our activity.1 Such accounts are formulated in abstraction from what is already known about persons and other things, and are used as (...) constraints on metaphysical investigation of everything else. So, if we accept traditional metaphysics, we should be prepared to yield to abstruse pronouncements—either by giving up our most secure beliefs about the world that we encounter or by abandoning our conception of what those beliefs are really about. (shrink)

Kazuo Ishiguro’s book Never Let Me Go is a thoughtful and provocative exploration of what it means to be human. Drawing on insights from the hermeneutic-phenomenology of Martin Heidegger, I argue that the movement of Ishiguro’s story can be understood in terms of actualising the human potential for autonomous action. Liberal theories take autonomy to be concerned with analytically and ethically isolatable social units directing their lives in accordance with self-interested preferences, arrived at by means of rational calculation. However, I (...) argue that such theories are simplistic abstractions from our human-life world, distorting the fundamental embodied, embedded, and relational nature of autonomy. When we attend closely to our concrete, lived existence we see instead that autonomy is about responding appropriately to others with whom we share a world. As we follow the path of Ishiguro’s central character Kathy H., we are shown how an awareness and acceptance of our existential finitude as precarious and fallible creatures is necessary for guiding such appropriate interactions. As Kathy grows and is affirmed into her life-world, which grounds and supports her Being, she moves from heteronomy to autonomy; from being moved by external laws to embodying those laws, thereby becoming autonomous. This is exemplified by her appropriation of the carer role, through which she responds in a fitting way to those with whom she shares her world, bearing the weight of and dwelling responsibly within our human condition. (shrink)

Eric Olson won the hearts of my graduate students by dedicating his book “to the unemployed philosophers.” (The students subsequently got fine jobs, but it’s the thought (or rather the sympathy) that counts.) As appreciated as the dedication was, however, I doubt that it was responsible for the wonderful reception that Olson’s book, The Human Animal, has had. Rather, the cleverness of his arguments, the vigor with which Olson writes, and the new interpretations of old thought experiments and arguments have (...) deservedly captured a great deal of philosophical attention in the past ten years. Despite the fact that I hold significantly different views from Olson’s, I am happy to be here today to help celebrate the tenth anniversary of his important book. (shrink)

Despite a plethora of laws prohibiting discrimination in employment, supporting and enforcing equal employment opportunity (EEO) principles has proven to be an enormous challenge for those charged with this responsibility. The question often asked is who should exercise this role in organizations. Not surprisingly, there has been a call for HRM to become the guardian of EEO in organizations but should human resource managers be male or female, and/or would line managers be better positioned to assume this responsibility? This paper (...) overviews the literature and then summarizes an empirical study that attempted to address the possible impact of these options as they exist in organizations. One hundred and eighty respondents who met the criterion of having interviewed one or more job applicants in the previous 6 months were systematically selected from business telephone listings. Based on self-reported behaviors, no significant difference was found between the expected and actual distributions of HR and line managers in respect to whether decisions were made on unlawful grounds. The percentage of each respondent category that asked unlawful questions varied from 1% to 36% depending upon the attribute (unlawful ground of discrimination) under consideration. This begs the question as to what value HR managers contribute to EEO in the selection process. The second finding was that significantly less female managers admit to making decisions on the basis of unlawful questions than male managers. Thus, support was found for female line managers as guardians of EEO but no clear justification for HRM in this role. (shrink)