We examine whether a taxpayer’s decision to choose a taxpayer-favorable characterization of income is associated with contextual and individual dimensions of that decision. Using a 2 × 2 factorial experimental design, we manipulate the prevailing social norm on whether there is a general belief that a specific form of income should be characterized as a capital gain or as ordinary income, and the group affiliation on whether the individual is making a tax characterization decision as a sole proprietor or as (...) a member of a group practice. Moreover, we measure participants’ fairness perception of characterizing the income as capital gains versus ordinary. We study the decisions of 180 graduate business and accounting students from two US business schools to explore these dimensions using a tax-ambiguous income situation. Results indicate that both contextual and individual dimensions impact taxpayer decisions. Specifically, the social norm and fairness perception of characterizing income as capital gains affects the likelihood of choosing such a characterization. Being a sole proprietor or a member of a group practice does not have any significant main effect. However, relative to all other conditions, taxpayers are most likely to characterize income as capital gains when both the social norms are for capital gains characterization and when the taxpayer is a member of a group practice. Results remain largely robust to a variety of alternative explanations. We conclude the paper with a discussion of our findings and their implications for tax policy, enforcement, and research. (shrink)

Let be an infinite computable structure, and let R be an additional computable relation on its domain A. The syntactic notion of formal hypersimplicity of R on , first introduced and studied by Hird, is analogous to the computability-theoretic notion of hypersimplicity of R on A, given the definability of certain effective sequences of relations on A. Assuming that R is formally hypersimple on , we give general sufficient conditions for the existence of a computable isomorphic copy of on whose (...) domain the image of R is hypersimple and of arbitrary nonzero computably enumerable Turing degree. (shrink)

A study on the complex relationship between Platonism and the East, and on the Neoplatonic interpretations of some eastern cults in the Roman world, including Isis, Magna Mater, Mithras, and Sol Invictus.

In recent literature there is unanimous agreement about children's pragmatic competence in drawing scalar implicatures about some , if the task is made easy enough. However, children accept infelicitous some sentences more often than adults do. In general their acceptance is assumed to be synonymous with a logical interpretation of some as a quantifier. But in our view an overlap with some as a determiner in under-informative sentences cannot be ruled out, given the ambiguity of the experimental instructions and the (...) attitude of trust by children in adults. Our study investigated this hypothesis with different experimental manipulations. We found that when the experimenter's intentions are clear (Experiment 1, all / some order effect; Experiments 2 and 4, conditions 2 and 3), under-informative sentences are usually rejected; otherwise (Experiment 1, some / all order effect; Experiments 3 and 4, control condition) they are accepted. However, analysis of verbal protocols indicated that pragmatically infelicitous sentences are accepted, with some interpreted mostly as a determiner, irrespective of the function of some as a quantifier. Acceptance is not in itself synonymous with a logical interpretation of some as a quantifier. (shrink)

The purpose of this article is to identify how modern Russia can build good relationships between multiple Russian religions and the state. At present there are many obstacles standing in the way of achieving this goal. The article includes a great many statistics, and discusses political, social, and religious views of the issue.The working Russian Constitution provides major legal provisions for democratic relationships between religions and the state. The law “On Freedom of Conscience and Religious Associations” (1997) clarified constitutional provisions. (...) It should not forgotten that Russia is a secular state claiming to respect all religions. No doubt the supremacy of Orthodoxy in Russia after 1721 and the extreme atheism that arose in the Soviet Union after 1917 influenced people’s minds greatly. While the countries in Western Europe were moving from religiosity to secularism, Russia was developing the other way around. But while respecting all religions, Russia should not forget to be mindful of extremism. Religious associations themselves are likewise uneasy about the danger presented by certain mystic, neo-pagan, and destructive sects. The author argues that the best compromise between religions and the modern Russian state canonly be achieved on the basis of equality and freedom. (shrink)

Quelle est la place du scepticisme dans l'œuvre d'un philosophe des Lumières comme Denis Diderot? Cet ouvrage vise à mettre en évidence les caractéristiques de la réception des instances sceptiques dans les œuvres de Diderot. L'analyse prend en considération l'ensemble du corpus diderotien, y compris sa contribution à l'Encyclopédie. L'objectif est aussi de montrer que la méthode sceptique de Diderot, qui consiste en l'usage de certaines argumentations, mais aussi en un ensemble de choix stylistiques, permet de mieux interpréter certaines spécificités (...) de sa pensée philosophique et de son matérialisme. Une meilleure compréhension du rôle du scepticisme dans la pensée de Diderot vise à apporter une contribution aux études sur ce qu'on définit comme le scepticisme des Lumières, en montrant qu'il serait plus exact de parler de scepticismes au pluriel, en raison des différences qui subsistent parmi les philosophes. Pour cette raison, ce livre propose des confrontations entre Diderot et ses sources sceptiques, mais aussi avec d'autres philosophes de son époque comme Montesquieu, Voltaire, D'Alembert et Hume"--Page 4 of cover. (shrink)

In the past few years, behavioural, neuroimaging and neurophysiological studies have been suggesting that Embodied Simulation represents a constitutive feature of language understanding. However, this claim is still controversial, as is the definition of Embodied Simulation. In this paper, I aim at providing a more suitable definition of Embodied Simulation. I will then apply this definition to the study of bodily metaphors. Embodied Simulation gets us attuned with our social world and it provides us with both a brain and bodily (...) disposition, which is the starting point of many cognitive processes. Exploitation of the mechanism of simulation is particularly evident in the linguistic phenomenon of metaphors. Bodily metaphors are often so successful because they exploit this mechanism of brain and bodily attunement, enacted by means of Embodied Simulation. The role of Embodied Simulation and its importance for metaphor comprehension can be explained in two points: (1) Embodied Simulation allows speakers to share a bodily attitude during communicative exchanges; (2) by means of Embodied Simulation speakers directly experience the source domain during metaphorical mapping. (shrink)

Both Michel Foucault and Barbara Cassin address Aristotle’s thought and the 5th century BCE sources attributed to the rhetorician Gorgias in order to reconstruct the history of the strategic exclusion of the Sophistics from the Western philosophical tradition. They retrace the scene of the rhetoric agon that Aristotle engaged with Gorgias. Both theorists’ arguments illuminate that the sophist has formulated an original account of political theatricality by talking about the scenes of the logos.

This article discusses some aspects of the practice of complementary and traditional medicine in urban Mexico through a transcultural paradigm, hence it focuses on how medical knowledge(s) are commodified as well as how a `travelling' medical knowledge acquires agency in a transculturation process. This study, while analysing different practices of Chinese and Japanese medicine, argues that oriental medicine is translated in at least two ways - a popular and a cosmopolitan form - that shape particular expressions of citizenship. The popular (...) form is carried out in low-income neighbourhoods and it focuses around a `Mexicanization' of oriental medicine and the reaffirmation of the popular as part of the national. Cosmopolitan medicine, on the other hand, is particularly practised in exclusive health spas and seeks to purge the popular out of the national and to incorporate `traditional' medicine as one of the multiple components of cosmopolitan consumption. The article argues that both popular and cosmopolitan expressions are important to understanding how complementary and oriental medicine have become not only part of a global market, but also part of a particular history of national and popular medical systems. (shrink)

In this contribution we focus on one phenomenon that has a special role in pragmatic theorizing, namely metaphor, and select two issues deriving from theoretical models and prone to be tested experimentally. The first issue concerns the comprehension procedure, that is whether access to metaphorical meaning goes through a mandatory literal stage and thus is indirect, as predicted by a Gricean inspired account, or rather is retrieved directly. The question will be discussed by referring to behavioral and neurophysiological studies, which (...) advanced our understanding of the time course of metaphorical interpretation but proved not fully suitable to answer the question. The second issue revolves around the cognitive architecture of the pragmatic system as it operates in the case of metaphor comprehension. We will illustrate the contribution that functional neuroimaging, coupled with clinical investigations can provide to fine-tune the architecture of the system responsible for metaphor processing. Some outstanding questions are highlighted in the final part, aiming at sketching our interpretation of the experimental pragmatic enterprise. (shrink)

Ontologies represent the standard way to model the knowledge about specific domains. This holds also for the legal domain where several ontologies have been put forward to model specific kinds of legal knowledge. Both for standard users and for law scholars, it is often difficult to have an overall view on the existing alternatives, their main features and their interlinking with the other ontologies. To answer this need, in this paper, we address an analysis of the state-of-the-art in legal ontologies (...) and we characterise them along with some distinctive features. This paper aims to guide generic users and law experts in selecting the legal ontology that better fits their needs and in understanding its specificity so that proper extensions to the selected model could be investigated. (shrink)

ABSTRACTProviding an introduction to this special issue on the ancient notions of liberty and its modern perspectives, this essay contains, first, some reflections about the relation between the fields of ancient history and contemporary political theory. Building on the comments of the final roundtable with Kinch Hoekstra and Quentin Skinner, it then makes an attempt at extrapolating some theoretical understandings of liberty from a wide range of geographical and historical contexts covered in the contributions. Moving away from a strictly classical (...) Graeco-Roman focus, these include investigations from the second millennium BCE polities in the Levant to the Byzantine empire in the fifth-century CE. (shrink)

Purpose This paper aims to shed light on the threats that young people living in refugee camps face in their use of Facebook. While social media enable a participatory process of communication (Russo et al., 2008), which is based on the agency of the communicator and defined by their own cultural and moral goals (Lee et al., 2023), these platforms can at times be inappropriately pursued if the communicator lacks relevant skills. The outcome of such a pursuit can also inadvertently (...) damage social cohesion in the camp and lead to conflict. Design/methodology/approach A total of 17 semi-structured interviews were carried out in 2023 with young people between the ages of 20 and 29 living in Kakuma refugee camp. The young refugees were asked questions related to their own behaviour and practices on Facebook and to those of their peers. The focus was specifically on the context of the interactions with other youth in Kakuma and on the camp’s Facebook groups or pages. Findings Findings reveal that limited knowledge, understanding and awareness of the functioning and affordances of social media platforms such as Facebook are leading young refugees towards multiple risks involved in public online interactions. This has significant negative impacts not only on the lives of the youth who are active on social media in the camp but also on the relationships with their peers and overall community harmony. Originality/value A number of studies have identified some of the dangers arising for refugees operating in online spaces, and particularly on social media platforms (see, for example, Tech Transparency Project, 2022; Dekker et al., 2018). Yet, there is a lack of research on the outcomes that young refugees face in their immediate virtual and physical environment as a result of their online behaviour. To the best of the author’s knowledge, this study is the first to bring to light the nature of the interactions and the dynamics that young, encamped refugees engage in on Facebook and to offer useful reflections that can inform digital literacy efforts carried out by development agencies. (shrink)

In his 2011 article “Global Bifurcation: The Decision Window” Ervin Laszlo notes that “we have reached a watershed in our social and cultural evolution. The sciences of systems tell us that when complex open systems … approach a condition of critical instability, they face a moment of truth: they either transform or break down.” In this article we provide our own vision of this Global Bifurcation. This work stems naturally from the research highlighted in the article titled “Transition to Crisis-Free (...) Development: A Myth or Reality?” that was published in World Futures in 2014. In our new article, we move forward suggesting that crises-free development is not only possible but is also very likely, and paradoxically the world is now going through the most challenging transition from one paradigm of development to another. Based on our previous research as well as the findings of the Fifth Report to the Club of Rome, we suggest reasons for the development and implementation of a megaproject featuring a new model of life so as to make the paradigm shift possible, exclude negative implications of the upcoming technological “singularity,” and foster the achievement of an objectively defined goal of development, and this should reasonably require support from and direct involvement of the United Nations. The mechanism for implementation of this model suggests coordinating interests of the government, society, and business communities on each level with interests of particular individuals. (shrink)

v. 1. Commentaria in Aristotelem Armeniaca-Davidis Opera.

Can we really transcend our own human point of view in approaching the non-human? Rather than confining anthropomorphism in the field of the superstitious or identifying it with anthropocentrism, we propose a “weak” anthropomorphism. By adopting phenomenology as methodology, particularly Merleau-Ponty’s notions of corporeity and flesh, we suggest that anthropomorphism is the result of a shared bodily perception: first of all, we are-in-the-world. What we have is not a divide between the human and the non-human, but rather a blurred and (...) fuzzy compound of human and non-human features, where the wild coincides with this symbiotic unit. (shrink)

O presente artigo propõe uma discussão sobre gênero como uma categoria para analisar relações de poder na sociedade mapuche, apresentando linhas interpretativas atuais, assim como antecedentes presentes nos registros históricos. A partir do desenvolvimento de diversas perspectivas, aponta-se que o gênero, como categoria de análise estabelecida por meio de visões eurocêntricas, contribui com interpretações que reproduzem as lógicas coloniais. Em seguida, convida-se a participar desta discussão as perspectivas que duas escritoras mapuche, Maribel Mora Curriao e Graciela Huinao apresentam sobre o (...) tema. Procura-se colocar as perspectivas em diálogo através das suas experiências e das suas obras literárias.Palavras-chave: Gênero. Colonialismo. Poetas Mapuche. AbstractThis article proposes a discussion about gender as a category to analyze power relations in mapuche society, presenting current interpretative lines, as well as antecedents present in historical records. From the development of different perspectives, it is pointed out that gender, as a category of analysis established from Eurocentric outlooks, contributes to interpretations that reproduce colonial logics. Then, it is invited to participate in this discussion the perspectives that two Mapuche writers, Maribel Mora Curriao e Graciela Huinao present on the theme. It seeks to put perspectives in dialogue through their experiences and their literary works.Keywords: Gender. Colonialism. Mapuche Poets. (shrink)

It was investigated, through an empirical case study, the value of educational play and its inclusive value, by using the focus group as an educational research tool. A sample of students attending the Early Childhood Education laboratory of the three-year degree course in Education and Training Sciences of the University of Catania, participated in the study.