This study used a laboratory experiment with monetary incentives to test the impact of three personal factors (moral reasoning, value orientation and risk preference), and three situational factors (the presence/absence of audits, tax inequity, and peer reporting behavior), while controlling for the impact of other demographic characteristics, on tax compliance. Analysis of Covariance (ANCOVA) reveals that all the main effects analyzed are statistically significant and robustly influence tax compliance behavior. These results highlight the importance of obtaining a proper understanding of (...) these factors for developing effective policies for increasing the level of compliance, and indicate that standard enforcement polices based on punishment alone should be supplemented by an information system that would acquaint tax payers with the compliance level of other tax payers; reinforce the concept of fairness of the tax system among tax payers; and develop programs that enhance and appeal to a taxpayer's moral conscience and reinforce social cohesion. (shrink)

We introduce proof nets and sequent calculus for the multiplicative fragment of non-commutative logic, which is an extension of both linear logic and cyclic linear logic. The two main technical novelties are a third switching position for the non-commutative disjunction, and the structure of order variety.

The emergence of Hasidism as a mystical form of the Jewish tradition during the eighteenth century caused organizational divisions in Judaism. This split, which swept half of the Jewish world of Central and Eastern Europe, was largely caused by the extraordinary success of the new religious movement among the common people.Many researchers point to the attractiveness of Hasidism, which was, first and foremost, the over-accessibility of truths proclaimed by the followers of Boal-Shem- This is the founder of the movement. At (...) least the use of moral and instructive sentiments, aphorisms, and even "legendary anecdotes" to express the ideas of Hasidic teachings and their outspoken propaganda among the commoners have made this new movement of the Jewish tradition popularized. Figuratively speaking, the Hasidim sought to fill the inner world of man with properly crafted mystical ideas. (shrink)

The article characterizes post-folklore as a cultural phenomenon of the network society and defines various aspects of its functioning − sociocommunicative, cultural and psychological. The research methodology consisted of a set of basic approaches, principles and methods of scientific research. To achieve the goal, a set of general scientific and special methods was used, including the methods of logical analysis, problemchronological, generalization, synthesis, induction, and analogy.Research results. It has been proven that post-folkloric creativity is important for the development of social (...) communications, as it promotes the exchange of information between users of social networks, conveys people’s knowledge, moods, feelings, and emotions. In the cultural aspect, the works of post-folklore appear as cultural heritage of modern urbanized society and are represented by various types and genres. From the point of view of psychology, post-folklore has an impact on individual and social consciousness, on the development of cognitive processes, etc. The emergence of post-folklore in the field of education is separately mentioned, which indicates its important importance for the formation of the worldview of school youth.Conclusions. Today post-folklore is the subject of scientific research as a phenomenon of mass culture and network society, as a means of social communication, as a phenomenon that has an impact on public and individual consciousness and is gradually being established in the field of education. In the era of accelerated development of information and communication technologies, everyone has the opportunity to become a collector or author of post-folkloric creativity. Further research is planned to be carried out in the direction of studying the prospects for the development of post-folklore in Ukrainian and foreign cultures. (shrink)

Recent years have seen the attention of physicists and philosophers, both at home and abroad, increasingly drawn, as is evident in the professional literature, to the question of the possibility of the existence of particles moving at speeds greater than that of light and to determining the physical and philosophical consequences of this hypothesis. The philosophical consequences have to do primarily with the causality principle. We are in receipt of two articles in which these questions are examined from different perspectives (...) and which supplement each other. (shrink)

The "mathematization" of knowledge is a historically inevitable process governed by two circumstances. In the first place there is the need for the further extension of knowledge in all areas of human activity, whether it be the study of natural phenomena or the theory of taking decisions in the economic or social sphere. Marx pointed out long ago that a science reaches its highest levels only when it succeeds in making use of mathematics. The second circumstance rendering the process of (...) deepening and broadening the mathematization of knowledge not only necessary but possible lies in the constant development both of mathematics itself and of the technical means broadening the sphere of its application. (shrink)

The topic of consent in paediatrics is made more difficult, and at the same time more interesting, by the complexity of the issues involved and the consequent diversity of viewpoints. In a teaching session for senior medical students on consent in paediatrics it proved necessary to reinstate previous learning from a range of disciplines. Philosophical medical ethics, developmental psychology, communication skills and the appropriate legal definitions all contributed to a proper understanding of the cases presented. The two most important additional (...) components appeared to be a) a basic knowledge of cognitive development and how to apply it, and b) an awareness of the need to balance an individual child's rights or best interests, with those of the family unit, as well as the wider society. (shrink)

This paper presents findings from a longitudinal study of patient refusals (as reported by graduating medical students) to take part in the teaching function of public hospitals. Results from a smaller study of non-patients' attitudes are also reported. Findings are discussed in terms of patients' rights, issues of personal privacy, medical education, and the public good.

Ch. 1. Metodologicheskie problemy sot︠s︡ialʹno-gumanitarnogo poznanii︠a︡ -- ch. 2. Metodologicheskie problemy istorii filosofii i ėstetiki.

The relevance of the topic of research of information management as a modern direction of the development of society is that in the 21st century the development of modern civilization has accelerated in the direction of globalization - economic, political, and cultural. The central problem for the development of informational civilization is information as one of the most important attributes and resources of human activity, which grows into knowledge. The problem of research is information management as a science that is (...) not yet sufficiently developed in modern scientific literature; therefore, it is very important to study all new approaches to its development. The purpose of the research is the conceptualization of information management as a science, based on information and communication technologies and informatization mechanisms that help to identify the information and innovation potential of our country, develop information standards and implement intellectual human capital based on information.The article substantiates the essence, tasks and main directions of the development of the concept of information management, determined by informationalism. The transition to a new information civilization has the character of a "technocratic project", based on the innovative development of society, which is based on the information infrastructure. The development of information management is promoted by the "knowledge society", which cultivates a creative person, the formation of which is based on information and knowledge. The research tasks are the conceptualization of information management, its essence, content and main directions of development, which are introduced into the practice of the educational process of high school. The methodological basis for the formation and development of the concept of the information society is informationalism, studied by M. Castells, as well as Autopoese methodology of Maturana and Varela. The results of the research are the formation of the concept of information management as one of the most modern trends in the development of the 21st century society, which is quite innovative, requiring the development of an informative and innovative society and an informative and innovative personality. Conclusions - the concept of information management should be introduced in all areas of the development of society, including high school, which requires the formation of a creative personality as a subject of an informative and innovative society. (shrink)

The purpose of the present report is to draw the philosophical community’s attention to the universal principle of cognition, the principle of extrapolation, capable of integrating the present and possibly, the future methods of man’s cognitive attitude to the world. Extrapolation is interpreted as a key logical-and-gnosiological procedure and, depending on subject/object relationships, is subdivided into “actual” and “real”. According to the actual extrapolation principle in any kind of cognition, it is important to take account of the fact of the (...) ontological presence of the individual in the world. The real extrapolation method is based on the available gnosiological content of a cognizing subject and on the use of a totality of the logical, gnosiological, epistemological, methodological, content-related and even psychological wealth of accumulated knowledge with the aim of its augmentation. The all-important aim of new gnosiology (theory of knowledge) should consist in studying permissible bounds of extrapolation, and in identifying basic laws of extrapolation of knowledge in two forms of its being as a necessary condition of their possible synthesis. (shrink)

A little more than half a year remains before the Twenty-seventh Congress of the CPSU. As was stressed at the April Plenum of the CPSU Central Committee, the coming congress will be a landmark stage in the development of the country. Its significance is determined by the character of the period being experienced and the scale of the tasks before us, which give special significance to the pre-Congress work of the Party. All this demands a profound scientific study of the (...) realities of the present day and a thorough comprehension of the prospects of socialist and communist construction, in particular of the profound qualitative shifts in the development and functioning of the economy and the social relations of developed socialism. (shrink)

The first part of the paper discusses the origins and meaning of democracy relative to the development of Christian political thought through the modern period; it is important here that democracy means something different in the ancient world than it does in the modern. The second part discusses the view of democracy proposed in the formative period of modern Catholic social doctrine in especially from the pontificate of Leo XIII to the Second Vatican Council. The third part analyzes the political (...) thought of St. John Paul II which seems to be the apogee of Catholic thinking about democracy. The fourth part discusses some remaining tensions and problems related to democracy that are articulated partly also in John Paul II’s thought, but in a sharper way in the thought of Pope Benedict XVI and one quite prominent challenge to the Catholic view of democracy in the phenomenon of pluralism. One can see in this history that the Church has gradually come to appreciate democracy not simply as an acceptable form of government, one that is not intrinsically at odds with Christianity, but in a positive sense, as an opportunity for human beings to achieve a level of moral development not available in other regimes. But there remain challenges associated with democracy to government and social life consistent with the natural moral law and to Christian faith. (shrink)

Мета. У статті передбачено: 1) визначити місце і роль апріорних топосів знання в загальному процесі еволюції людської свідомості, з’ясувати співвідношення між вродженими і набутими здібностями людини; 2) на основі еволюційного підходу визначити творчий потенціал апріорних і набутих здібностей людини; 3) з’ясувати базові інтенціональності людини, які дозволили їй вийти на новий рівень адаптаційної поведінки. Теоретичний базис. Досліджено генезу і значення ідеї апріорі в традиційній теорії пізнання та її сучасні імплікації в еволюційній теорії свідомості. Еволюційний підхід дозволяє переосмислити досить широку сферу того, (...) що потрапляє під означення апріорності: від аналітики, нормативності, різноманітних установок свідомості до поведінкових реакцій людини. У процесі аналізу апріоризму Канта, який застосував його для обґрунтування можливості існування теоретичних наук, здійснено спробу визначити природу апріорності в контексті еволюційної теорії свідомості. Хоча ідею апріорності критикували як опоненти Канта (спираючись на історичний досвід), так і його послідовники (які виступали проти формалізму апріорного знання), особливу роль у цій критиці і подальшій розробці цієї теми відіграла еволюційна теорія свідомості, яка сприяла більш детальному розгляду питання генезису так званих апріорних форм. Зрештою, завдяки поєднанню різних форм навчання і сукупності соціокультурних форм освоєння світу людина зуміла отримати доступ до "потенційного інтелекту" і новий "простір для творення". Наукова новизна. Обґрунтовано тезу, що еволюційна теорія свідомості дозволяє пояснити як генезу апріорної сфери, так і визначити механізм дії штучних утворень, або напрацювань людської цивілізації. Оскільки люди отримали здатність генерувати й тестувати гіпотези щодо реальності замість того, щоб безпосередньо мати справу з конкретними загрозами, виникла й постійно зростає ймовірність хибних рішень і помилкових уподобань. Тож на загал маємо нагальну потребу в подвійній рефлексії – як щодо меж застосування апріорних форм пізнання, так і щодо інтенційних установок людського габітусу. Спираючись на здобутки еволюційної теорії свідомості, автор вказує на можливість значно ширшого підходу до проблеми апріорного, у якому виділяє не тільки різні форми знання, а й установки, упередженості, інтенціональності. Тобто епістемологічне апріорі є лише підрозділом загальної сфери вроджених і набутих здібностей людини. Відтак можна стверджувати, що базові інтенціональності – це теж своєрідні апріорі, але які розповсюджені як у сфері етології, так і в поведінці людей. Висновки. Спираючись на ідеї природного добору Дарвіна, дослідження в галузі етології, антропології, дані нейронаук, сучасні уявлення про свідомість тощо, представники еволюційної теорії свідомості запропонували більш детальний підхід до вивчення сфери апріорного. З одного боку, була підважена віра в аподиктичну достовірність апріорних форм, а з іншого – з’ясована складна природа тих форм пізнання, які Кант вважав апріорними. Зрештою, ідея апріорності виводить нас на питання щодо здатності людей до навчання, формулювання завдань, гіпотез, теорій тощо. Зокрема, еволюційна теорія свідомості дозволяє поглянути на пізнавальні спроможності людини під кутом зору адаптації до викликів навколишнього середовища. (shrink)

The introduction of ethics courses in the middle classes of the school in the present circumstances seems to be useful and important. Since the ideological neutral ethics course, which would not boil down to purely formal, spiritual, meaningless norms, is difficult to imagine now, the idea of ​​a system of electives that, in their totality, would realize the task of ethical education on the basis of world-view pluralism, naturally arises. The general principle behind this approach can be formulated as an (...) affirmation of the ethical education obligation in general through the optionality of the specific courses offered. At the same time, the choice for each family must be real. A student who chooses such an elective will not be required to take any of the other similarly offered ethics courses. (shrink)