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Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale

Hansrudi Lenz
2018 Journal of Business Ethics  
A thorough ethical analysis based on the deontological approach of Kant demonstrates that aggressive tax avoidance as a special case of operating on the edge of legal boundaries is potentially immoral.  ...  The validity of the argumentation depends critically on the formulation and interpretation of the respective maxims and on assumptions about the legal system.  ...  IFRS 16 contains several criteria, which, individually or in combination, are used for classification purposes.  ... 
doi:10.1007/s10551-018-4087-8 fatcat:6slx3xstdzag3g26yxc2f6kmlu

Música y retórica en la teoría de Darwin

Winfried Menninghaus
2012 Literatura: Teoría, Historia, Crítica  
"Emotions evoked by the sound of music: Characterization, classification and measurement". Emotion 8: 494-521.  ...  Mientras que Kant consideraba que la música sin letra no podría darnos, en última instancia, "nada qué pensar" (Kant 1907, 332), Darwin le adjudica incluso, y en esto es deudor del concepto de música de  ... 
doaj:5090d0c5da644942958bdb482bbde2c6 fatcat:nudbg4uc2ncwbdajeo7hsgvkcy

Art and Aesthetic Experience [chapter]

2012 Philosophy of Art  
deeper way of de-artification should.  ...  For Kant, this kind of pleasure was the key for claiming the universality of aesthetic judgment, and especially for the autonomy of aesthetic experience.  ... 
doi:10.4324/9780203197233-9 fatcat:dvgi3sukondijbirketwogyvza

20th ISoP Annual Meeting "Integrated pharmacovigilance for safer patients" 8–10 November 2021 Muscat, Oman (Hybrid meeting)

2021 Drug Safety  
reported system organs affected by the ADRs [108 (20.6%) vs 102 (19.5%) vs 93 (17.7%)].  ...  The ADRs submitted to the NAFDAC database by the NTBLCP and the characteristics of the ADRs were the basis for assessing the collaboration. Summary statistics was applied for the analysis.  ...  The author(s) meet criteria for authorship as recommended by the International Committee of Medical Journal Editors (ICMJE).  ... 
doi:10.1007/s40264-021-01129-0 pmid:34751901 pmcid:PMC8576318 fatcat:z2kvijpvqbhprg3dagbwax44xq

The Persistence of Classical Style

Patrick O. Gudridge
1983 University of Pennsylvania law review  
We abandon categorization as our analytical preliminary; if we note the use of systems of classification, it is only as an explanation for a particular absence.  ...  and classification.  ...  The pressure has its source in the very program-the theory of social transformation-that the system was supposed to make possible.  ... 
doi:10.2307/3311846 fatcat:lxqtdyiolbb33ie6irjspostda

Environmental science theory. Concepts and methods in a one-world, problem-oriented paradigm

1993 Environment International  
For Kant, for instance (Kuypers, 1979) , everything that does not appear before the outward senses ('noumenon') is not knowable by reason.  ...  They concern, for instance, biogeographical diversity theories, landscape and soils classification systems and the epistemology of modelling deterministic, stochastic and chaotic phenomena.  ...  Hoofdstuk 2, 'A Discipline for Interdisdplinarity', is een relatief lichtvoetige uitwerking van Hoofdstuk l en opstap naar Hoofdstuk 3.  ... 
doi:10.1016/0160-4120(93)90104-p fatcat:hey4sdrwsbgntpwjzp763hhecu

Thirteenth Critical Bibliography of the History and Philosophy of Science and of the History of Civliization. (To October 1922)

1923 Isis  
Ricamonp) The Auk, Jan. 1918; reprinted in Keport of the Smithsonian Institution for 1917, 649-62 | portrait). ors Meli, Romolo Roma 1852-1920). Géology. History of science ANT Nevianl.  ...  Ee. he Warda, Arthur Die Druckschriften ImMMANvueL Kants (bis zum Jahre 1838). 62 p.  ... 
doi:10.1086/358156 fatcat:edaxr4fxfrf55dz6snwgfglfr4

Fifteenth Critical Bibliography of the History and Philosophy of Science and of the History of Civilization. (To December 1923.)

George Sarton
1924 Isis  
For one thing, the Canon is written in an artifical literary language which is patently later than Asoka.  ...  Truncont De custodienda puerorum sanitate ante partum in partu ac post partum.  ... 
doi:10.1086/358234 fatcat:ixyfurgm5raxxaq3gwtkf7xjti

Fundamentos teóricos e práticos da inteligência artificial [chapter]

Taís Rizzo Moreira, Alexandre Rosa dos Santos
2021 Inteligência artificial aplicada às ciências florestais e agricultura  
Fuzzy intelligent system for the operation of fossil power plants. Engineering Applications of Artificial Intelligence, FANG, B. et al.  ...  Collaborative learning of lightweight convolutional neural network and deep clustering for hyperspectral image semi-supervised classification with limited training LEE, H.; SONG, J.  ... 
doi:10.29327/552680.1-1 fatcat:roi4acvxqzgrxnzuae2z7bvxfe

The Acquisition of Design Expertise and the Function of Aesthesis in the Design Process Form Follows Feeling The Acquisition of Design Expertise and the Function of Aesthesis in the Design Process

Terrence Curry, Sirene Ontwerpers, Rotterdam
take an aerial view of the route the ant took, one might not be convinced that the ant was all that efficient.  ...  Even though Kant argues that a judgment of taste is necessarily subjective, both Hume and Kant, and to some extent Locke, also propose means for inter-subjective agreement or as Kant puts it: sensus communis  ...  These mental representations appear to be essential for experts' ability in providing a self-monitoring feedback loop of their own performance (Ericsson K.  ... 

Scarica l'intero fascicolo

Alessandro Bertinetto
deeper way of de-artification should.  ...  For Kant, this kind of pleasure was the key for claiming the universality of aesthetic judgment, and especially for the autonomy of aesthetic experience.  ... 
doi:10.13135/2281-6658/1014 fatcat:rxo6pzmifnbgdohfdtd7x7ogpq

Rousseau and modern environmentalism

Kenneth William Singer
Instead, he saw God's handiwork in the natural world and felt a great reverence for it.  ...  At any rate, Rousseau insisted on small, self-contained, primarily agrarian states for his system to be most effective.  ...  a changed value system in the West."  ... 
doi:10.14288/1.0100761 fatcat:5t6m53cn5fhvzmrjiqj26a5ycm

A systematic approach for developing agent-based architectural design models of segmented shells : towards autonomously learned goal-oriented agent behaviors [article]

Tobias Schwinn, Universität Stuttgart
The work thus proposes a methodology for developing agent-based models of buildings where agents constitute building elements.  ...  As part of large-span surface structures, segmented shells have shown to possess similar desirable features, while allowing for a high degree of prefabrication.  ...  (Kant), a law or rule (Kant, Russel), a relation of content (Descartes), a temporal relation (Kant), or an energy-preserving, physical relation (Quine)."  ... 
doi:10.18419/opus-11633 fatcat:vxhgjrdtenfyvgzzzdjqhodlw4

Quo vadis, e-commerce? Insights on and innovative approaches towards selected current challenges in the e-commerce context

Theresa Maria Rausch
The overall purpose of this research is thus twofold: (1) Gathering insights on consumers' sustainable clothing consumption behavior and (2) proposing Artificial Intelligence-driven approaches for analytical  ...  Research Paper No. 1 hence takes a macro-perspective on sustainable clothing consumption behavior by examining the determinants of consumers' purchase intention for sustainable clothing and factors influencing  ...  A Funnel Perspective on Technology Acceptance and Links to Preference Information Systems Journal Under Review  ... 
doi:10.15495/epub_ubt_00005420 fatcat:h7n23l336rfr3k5mjg4oitepya

The epistemological and metaphysical foundation of the notion of structure in the works of Claude Levi-Strauss

Richard Roland Joseph Belec, Université D'Ottawa / University Of Ottawa, Université D'Ottawa / University Of Ottawa
Furthermore, classification as a science even if the objects in question are not for economic, or nutritional needs, is not a practical science.  ...  all classification proceeds by pairs of contrasts, and as such classification only ceases when it is no longer possible to establish oppositions.  ...  Methodology is the consideration of the general grounds for the validity of scientific procedures and systems of them.  ... 
doi:10.20381/ruor-17557 fatcat:t26ua4aaf5ey7laksf7hhjqyoi
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