From 2010 to 2020, Indonesia’s tax-to-gross domestic product (GDP) ratio has been declining. A tax-to-GDP ratio trend of this magnitude indicates that the tax authority lacks the capacity to collect taxes. The tax administration system’s modernization utilizing information technology is thus deemed necessary. Artificial intelligence (AI) technology may serve as a solution to this issue. Using the theoretical frameworks of innovations in tax compliance, the cost of taxation, success factors for information technology governance (SFITG), and AI readiness, this study aims (...) to analyze the costs and benefits, the enablers and inhibitors, and the readiness of the government and related parties to apply AI to modernize the tax administration system in Indonesia. This study used qualitative approaches for the data’s collection and analysis. The data were obtained through a literature study and in-depth interviews. The findings show that AI application in the field of taxation can assist tax authorities in enforcing the law, provide taxpayers with convenience in fulfilling their tax obligations, improve justice for all taxpayers, and reduce tax compliance costs. The openness of Indonesia to technological developments, as evidenced by the AI National Strategy, is a supporting factor in the application of AI in Indonesia, particularly for the modernization of the tax administration system. The absence of specific regulations governing AI adoption, as well as a lack of human resources that can help the tax administration process, data, and infrastructure already support, are the impediments to implementing AI for the modernization of the tax administration system in Indonesia. (shrink)

Gilles Deleuze se apropria do conceito nietzschiano de dívida, ou, em alemão, Schuld, em sua dupla dimensão de promessa e culpa, para criar uma filosofia da potência, da pluralidade e dos agenciamentos. Aqui, não apenas o universo conceitual deleuziano é marcado pela demanda de emancipação da dívida, com noções como rizoma, desterritorialização ou corpo sem órgãos: a própria irreverência dessa filosofia investe na descontinuidade e no devir.

(2011). CHILD SOLDIERS AND KILLING IN SELF-DEFENCE: CHALLENGING THE ‘MORAL VIEW’ ON KILLING IN WAR. Journal of Military Ethics: Vol. 10, No. 1, pp. 36-51. doi: 10.1080/15027570.2011.561639.

In the editorial note, we shortly outline the reception of Kant’s philosophy in Finland and how Kant’s philosophy became an academic topic from the late 18th century onwards. We also provide some details about the translations of Kant’s works into Finnish. Finally, we introduce the contributions to the special section on Kantian studies in Finland.

Millas, J. Las máscaras filosóficas de la violencia.--Otero Bello, E. El tema de la violencia y sus implicaciones para la filosofía.

A previous article, published in GREGORIANUM 2000, pp. 249ff, has treated Zubiri's concept of the Eucharist. The present article proposes to expose, by way of complement, the reflections of the same author on the general concept of the sacrements. For sure, these reflections are those of a philosopher on a theological theme. Under one aspect, this may indicate a limitation. Yet, the author of the article thinks that, starting from his philosophical presuppositions, Zubiri contributes a notable enrichment for the theology (...) of the sacraments. Zubiri centres his attention on the actuality of the death and resurrection of Christ in the celebration of the sacrements, deepening some concrete points such as the christological dimension, the nature of «efficacy» and the concept of grace. The author thinks that with his reflections on the sacraments in general Zubiri offers fundamental and valid elements for an adequate renewal of the theology of the sacraments. (shrink)

El presente trabajo busca establecer conexiones entre los diagnósticos del arte en la sociedad por parte de Benjamin, Rancière y Perniola para entender la crisis estética contemporánea caracterizada por ser un régimen del sentir impersonal. Para ello, se busca esclarecer el concepto de aura de Benjamin y establecer una conexión con el arte y la política que será amplificada con Rancière. El artículo abordará las causas de la falta de autonomía de la estética contemporánea, mencionadas por Perniola, para ver de (...) qué manera es posible la emancipación del espectador al jugar con lo vacío, lo indecible o con la sombra del arte. (shrink)

_Background:_ Preterm infants are still at an increased risk for suboptimal neurodevelopmental outcomes when compared with term born infants. The development of a child born preterm can be jeopardized by suboptimal conditions during pregnancy, in addition to the suboptimal growth environment postnatally compared to the normal in utero environment. This review summarizes the literature on the role of chorioamnionitis, placental insufficiency, and maternal smoking on the developmental outcomes of preterm infants. _Methods:_ A systematic database search was performed to identify all (...) original articles published on or before September 12, 2018 that evaluated the impact of clinical or histological chorioamnionitis, abnormal prenatal fetal and placental blood flow, and prenatal smoking exposure on the neuropsychological and cognitive outcomes of preterm infants. We identified a total of 54 studies. Thirty five original articles evaluated the effects of clinical or histological chorioamnionitis; 15 studies evaluated the effects of abnormal blood flow patterns; and four studies evaluated the effects of maternal smoking during pregnancy. _Results:_ The studies on prenatal risk factors showed conflicting results about the impact on the neurodevelopment of preterm infants. The majority of the studies did not show that chorioamnionitis poses a direct risk to the development of preterm infants. The role of abnormal prenatal placental and fetal blood flow on the development of preterm infants remained inconclusive because the sample sizes were often small and methodological problems complicated the interpretation of the data. Maternal smoking during pregnancy was assessed only in one cohort which showed that maternal smoking is a risk for suboptimal cognitive and neuropsychological development in preterm infants. _Conclusions:_ This review summarizes the data on several prenatal risk factors which play a role in the developmental outcomes of preterm infants. To optimize the developmental outcomes, we need to first optimize the fetal wellbeing before birth. More research that extends from the fetal life to long-term developmental outcomes is needed. (shrink)

According to Article 8 of the Paris Agreement, parties to the treaty recognise and commit to address, avert and minimise losses and damages associated with adverse effects of climate change. For many societies, such as Small Island Developing States, loss and damage is a matter of survival. Global warming and sea-level-rise are threatening the territories and livelihoods of vulnerable low-lying island states and thereby undermining many of the fundamental human rights and freedoms of individuals living in these societies. This paper (...) looks at loss and damage through the concept of reparations in the context of the coloniality of climate. By studying the case of the Marshall Islands and its history with nuclear testing, the paper argues for a connection between irreversible loss and damage and the right to remedy and reparation by proposing that the nuclear legacy represents a grave violation of the human rights of the Marshallese and has led to a permanent loss of land and other severe impacts on health, culture and livelihoods, which now are exacerbated by climate change. (shrink)

v. 1. El problema del ente ideal ; Ontología de la existencia histórica ; La claridad en filosofía y otros estudios -- v. 2. Fundamentos de filosofía -- v. 3. La función social de los saberes liberales ; Persona humana y justicia social ; La formació de la personalidad humana -- 4. La estructura de la subjetividad -- v. 5. Economía y libertad -- v. 6. Sobre el hombre y la sociedad ; Universidad y sociedad -- v. 8. Teoría del (...) objeto puro (1990) -- v. 9. La libre afirmación de nuetrso ser ; Ética y realismo -- v. 10. El valor de la libertad (1995) ; El interés por la verdad (1997) -- v. 11. La lógica de los conceptos metafísica (2002-2003) ; La inmortalidad del alma humana (2008) -- v. 12. Artículos y otros escritos breves. (shrink)

Xavier Zubiri arouses a growing interest as a philosopher. It is, however, well known that he has also treated theological themes; he was concerned especially with the theology of the eucharist. Zubiri was convinced that the most precise concept of the eucharistic transformation was not the «transubstantiation» but «transubstantivation» and «transactualisation». In exposing Zubiri's conviction we meet two fundamental concepts of his philosophy: substantivity and actuality . Yet, to understand adequately these two concepts, it is necessary, it would seem, to (...) start from another fondamental concept of Zubiri: the sentient intelligence . For this reason the article intends, in the first place, to present the Zubirian concept of sentient intelligence, substantivity and actuality, in order, thereafter, to expose the concept of the eucharistic transformation as transubstantivation and transactualisation. Zubiri says that he does not claim to say new things about the eucharist, but only to conceive in his own way the things said before. In agreement with him, the article tries to show that, if one starts from his concept of human intelligence as sentient intelligence, human intellection will be primarily «actuality», the real will be «substantivity», and the adequate concept of the eucharistic transformation will be «transubstantivati. (shrink)

Scholars are finally fully appreciating the philosophical significance of early German Romanticism. Brill’s Companion to German Romantic Philosophy is a collection of original essays showcasing not only the philosophical achievements of romantic writers such as Schlegel and Novalis, but the sophistication, relevance, and influence of romanticism today.

t. 1. La filosofia como pensamiento limite.--t. 2. El conocimiento.

This collection is the first comprehensive history of Fichte's reception in America, highlighting the existence of a long and strong tradition of Fichtean studies throughout the continent and demonstrating the centrality of Fichtean ideas in contemporary discussions of issues such as feminism, social criticism, and decolonial thought. Read and reinterpreted in the highly diverse circumstances across the American continent, Fichte's ideas are presented in a radically new light, uncovering the Fichtean spirit of self-activity and autonomous thought in an American context.

This introduction charts several of rhythm's various returns as a way of laying out the theoretical and methodological field in which the articles of this special issue find their place. While Henri Lefebvre’s rhythmanalysis is perhaps familiar to many, rhythm has appeared in a wide repertoire of guises, in many disciplines over the decades and indeed the centuries. This introduction attends to the particular roles of rhythm in the formation of modernity ranging from the processes of industrialization and the proliferation (...) of new media technologies to film and literary aesthetics as well as conceptualizations of human psychology, social behaviour and physiology. These are some of the historical antecedents to the contemporary understandings of rhythm within body studies to which most of the contributions to this issue are devoted. In this respect, the introduction outlines recent approaches to rhythm as vibration, a force of the virtual, and an intensive excess outside consciousness. (shrink)