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)

Regulatory schema has shifted from government to governance-based systems. One particular form that has emerged at the international level is the multi-stakeholder voluntary code of conduct (MSVC). We argue that such codes are not only simply mechanisms by which various stakeholders attempt to govern the action of the corporation but also systems by which each stakeholder attempts to gain or retain some legitimacy goal. Each stakeholder is motivated by strategic legitimacy goal to join the code, and once a member, is (...) also required to assist in maintaining the institutional legitimacy of the code, resulting in “networked legitimacy.” We begin our analysis of these systems by first exploring the growth and structure of such MSVCs, and then building an analytical framework using strategic and institutional legitimacy as they apply to such MSVCs. We contribute to the codes of conduct literature by developing the construct of networked legitimacy from strategic and institutional legitimacy. We then apply our framework to the United Nations Global Compact, one of the predominant MSVCs today. In doing so, we: (1) demonstrate how different stakeholders are pursuing different types of legitimacy through their participation in the code, (2) examine the specific opportunities and risks in terms of what we have called “networked legitimacy” posed by the institutional design of actual MSVCs, and (3) create an argument for three pillars supporting the legitimacy of MSVCs. (shrink)

In deeply divided societies (DDS) – those having experienced episodes of ethnic or religious mass violence – thousands of survivors must confront the challenge of reconstructing their public identity, split between their tragic human experience as victims and their political obligations as citizens. They are required to cooperate precisely with those who are, in their eyes, responsible for the crimes perpetrated against them. Is liberal democratic theory able to respond to such deep divisions? Is democracy, even, compatible with the reconciliation (...) that in these societies is a priority? Building on the idea that certain cultural conditions are important for securing the stability of liberal democracy, this paper presents an account of deliberative reconciliation appropriate to the context of DDS and which provides guidance in such circumstances of unmitigated pluralism. Deliberative reconciliation works with those elements of background culture that disclose some forms of civility within society. This is the culture of civility: a deliberative consensus, which enables former enemies to become part of a community of equals and to reciprocate on the basis of some shared political values, thus displaying support for liberal democratic institutions. (shrink)

How can we portray the history of Renaissance knowledge production through the eyes of the students? Their university notebooks contained a variety of works, fragments of them, sentences, or simple words. To date, studies on these materials have only concentrated on a few individual works within the collections, neglecting the strategy by which texts and textual fragments were selected and the logic through which the notebooks were organized. The eight chapters that make up this volume explore students' note-taking practices behind (...) the creation of their notebooks from three different angles. The first considers annotation activities in relation to their study area to answer the question of how university disciplines were able to influence both the content and structure of their notebooks. The volume's second area of research focuses on the student's curiosity and choices by considering them expressions of a self-learning practice not necessarily linked to a discipline of study or instructions from teaching. The last part of the volume moves away from the student's desk to consider instructions on note-taking methods that students could receive from manuals of various kinds. (shrink)

All life on Earth shares the same ancestor, the most primitive form of life that arose, in still unknown circumstances, more than 3.5 billion years ago. At least this is what is commonly assumed. Astrobiologists have revisited this assumption and advanced the hypothesis of the existence of a “shadow biosphere” on Earth: a parallel tree of life whose instances, being different at the molecular level to the kind of life we are used to, would remain hidden from view. In this (...) paper, I take the emergence of the so-called shadow biosphere hypothesis and the controversial discovery of GFAJ-1, a microbe thriving in the arsenic-rich waters of Mono Lake, as an entry point to look into the strategic role of non-knowledge claims. I juxtapose the Latourian black-box, that is, those undiscussed technoscientific artifacts that are taken for granted in scientific practice, with the shadowy nature of non-knowledge claims in order to pay closer attention to the contingent, active, performative, and always social nature of the making of what is unknown. I conclude this paper by claiming that in the negotiation of what is unknown, emerging disciplines position themselves within the larger scientific community. (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)

The aim of this paper is to address the problem known as “the puzzle of imaginative” use, related to the ambiguities of an imagination that sometimes distances us from reality, but at other times, as for example in the use of scientific thought experiments, is used to understand some important aspects of the real world. The problem is closely related to that of imaginative constraints. It will be shown how, particularly in the scientific enterprise, the epistemic value of imagination depends (...) on the embodiment of imagination itself. The work of scientific imagination, understood as an ability, will be re-read through the most recent studies on Embodied Simulation. This will make it possible to grasp in the imaginative act the link between creativity and method that is essential in the scientific enterprise. (shrink)

The public intellectual has been the subject of a lively scholarly debate for over two decades, especially in the US. There, it is often said that intellectuals have increasingly lost interest in speaking to a broad public and engaging with important real-world issues. Advocates of this view condemn academics’ distance from reality and their propensity for abstract theorizing – something that it is said has been primarily inspired by Rawls’s normative political theory. Supporters of ‘engaged’ philosophy argue that this abstract (...) and ostensibly sophisticated framework is highly obscure to the public. In addition, its implicit moralism is at odds with the actual needs of the political realm towards which it is directed. This paper suggests that Rawls’s normative theory had a unique impact on Italian philosophy. Here, what I call the ‘public intellectual’ refers to a new approach to both political philosophy and intellectual activity, which was developed in Italy as a theoretical alternative to a more traditional ‘engaged’ model. (shrink)

According to several researchers, core affect lies at the foundation of our affective lives and may be characterized as a consciously accessible state combining arousal (activated-deactivated) and valence (pleasure-displeasure). The interaction between these two dimensions is still a matter of debate. In this paper we provide a novel hypothesis concerning their interaction, by arguing that subjective arousal levels modulate the experience of a stimulus’ affective quality. All things being equal, the higher the arousal, the more a given stimulus would be (...) experienced as pleasant (or unpleasant). While marshaling some preliminary evidence in favor of this hypothesis, we also show how it might be relevant in reframing our conception of depressive disorders (i.e., major and bipolar depression). (shrink)

This is a comprehensive analysis of the idea of libertas and its conflicting uses in the political struggles of the late Roman Republic. By reconstructing Roman political thinking about liberty against the background of Classical and Hellenistic thought, it excavates two distinct intellectual traditions on the means allowing for the preservation and the loss of libertas. Considering the interplay of these traditions in the political debates of the first century BC, Dr Arena offers a significant reinterpretation of the political struggles (...) of the time as well as a radical reappraisal of the role played by the idea of liberty in the practice of politics. She argues that, as a result of its uses in rhetorical debates, libertas underwent a form of conceptual change at the end of the Republic and came to legitimise a new course of politics, which led progressively to the transformation of the whole political system. (shrink)

The epistolary exchanges of early modern natural history have long been of interest to historians of science, as they reflect the dynamic nature of the emergent discipline better than the printed volumes of natural history. Less attention, at least until recently, has been paid to the unfinished pieces, the cryptic marginalia, and the practical notes that more often than not accompanied letters. Lists of specimens sent or requested were among the new tools at the naturalist's disposal for dealing with a (...) scientific world increasingly populated by objects. This essay seeks to reconstruct the genealogy of specimen lists by focusing on little-known apothecaries in northern Italy: the individuals traditionally held to be social counterparts to these modest strings of words. It seems that the operations at the back of the shop and the literature generated by the centuries-old drug and spice trades may have been a more defining influence on early modern naturalists than the humanist practices of indexing and commonplacing that were concurrently embraced by Italian studiosi. (shrink)

The earth is the archetypal image of the origin of humanity, but throughout the history of Western culture it has given way to other, more heavenly allegories. Enlightenment as a paradigm of knowledge consolidated itself in Western philosophical thought in a very convincing way as a production of meanings. Through this rereading of the first Greek metaphysics, thought gradually distanced itself from its materiality, from its humanity, from the possibility of admiring the concrete world, getting closer and closer to the (...) need to create abstract objects, which, as ethical limits, political, aesthetic and epistemological, we end up meeting again in our lives. Visibility seems to be the basis of a Western mental habitus: recognition, officiality, legitimacy and certainty become visible signs with which we compare and validate our own experiences. The earth, as a less transparent element, with greater ability to hide, occult, encrypt represents, however, an image that is better suited to the discussion plan proposed in this text. The relationship with reality, in terms of visibility and invisibility, requires a new perception of the world: the underlying structure no longer assumes a transcendent level, but is understood as a plane of immanence, in which meaning is interior, produced by compositions; an amalgam of networks that intertwine in an imperceptible, invisible underground plane. What we propose here is not a vertical perspective, but a horizontal one like the ground. It is from this earthly thought that we want to reflect on what happens in philosophy and childhood; in philosophy with childhood and in the childhood of philosophy. In the present attempt of an ecophilosophy of education, the discussion plan requires a deviation from the guiding images with which we learn to do research. The intention of the following investigation is to look for another type of map: a kind of subterranean cartography, which pays attention not to what we can see, which has well-defined names and categories, but to what is hidden and inhabits a plane that is muddy, earthly, indistinguishable and absolutely alive. According to the Lipmanian model of Philosophy for Children, the subterranean and rhizomatic processes of the research community will be examined, comparing them to other collective movements that characterize the vegetable communities of plants that inhabit the natural world. Finally, three concepts considered relevant to escape the limits found in some contemporary pedagogical postures will be illustrated, suggesting other paths in the relationship between philosophy, childhood and education: reciprocity, passivity and invisibility. (shrink)

Der Beitrag greift das komplexe Kuhnsche Konzept des „Exemplars“ anhand einiger Schlüsselpassagen aus dem Postscript-1969 und The Essential Tension auf. Der Begriff „Exemplar“ bezieht sich auf die tiefere philosophische Bedeutung des wissenschaftlichen Paradigmas: Der „normale“ Wissenschaftler kann unter Bezugnahme auf das Paradigma seine oder ihre Forschung durchführen, indem er Ähnlichkeitsurteile zwischen verschiedenen Problemen fällt. Solche Urteile beruhen auf einer Wahrnehmungsfähigkeit, die jeder expliziten Regel vorausgeht und die sowohl als erlernt als auch als primitiv definiert wird. In diesem Beitrag soll dieser (...) doppelte Aspekt der Ähnlichkeitswahrnehmung aus der Sicht der verkörperten Simulationstheorie analysiert werden. Das Kuhnsche Konzept des Exemplars kann durch die Berücksichtigung des Wertes der Verkörperung geklärt und vertieft werden. Die Mechanismen einer „gebildeten“ Wahrnehmung können in den automatischen Mechanismen der Wahrnehmungsspiegelung identifiziert werden, auf denen die verkörperte Kognition beruht. (shrink)

This study is a continuation of the authors’ previous work entitled “Helmholtz and the geometry of color space: gestation and development of Helmholtz’s line element” (Peruzzi and Roberti in Arch Hist Exact Sci.https://doi.org/10.1007/s00407-023-00304-2, 2023), which provides an account of the first metrically significant model of color space proposed by the German polymath Hermann von Helmholtz in 1891–1892. Helmholtz’s Riemannian line element for three-dimensional color space laid the foundation for all subsequent studies in the field of color metrics, although it was (...) largely forgotten for almost three decades from the time of its first publication. The rediscovery of Helmholtz’s masterful work was due to one of the founders of quantum mechanics, Erwin Schrödinger. He established his color metric in three extended papers submitted in 1920 to theAnnalen der Physik. Two memoirs were devoted to the so-calledlower color metric,which laid the basis for the development of hishigher color metric, exposed in the last paper. Schrödinger’s approach to the geometry of color space has been taken as a starting point for future elaborations of color metrics and allows a close examination of the current assumptions about the analysis of color-matching data. This paper presents an overall picture of Schrödinger’s works on color. His color theory developed a tradition first inaugurated by Newton and Young, and which acquired strong scientific ground with Grassmann’s, Maxwell’s, and Helmholtz’s contributions in the 1850s. Special focus will be given to Schrödinger’s account of color metric, which responded directly to Helmholtz’s hypothesis of a Riemannian line element for color space. (shrink)

Rotating shifts are common among nurses to ensure continuity of care. This scheduling system encompasses several adverse health and performance consequences. One of the most injurious effects of night-time shift work is the deterioration of sleep patterns due to both circadian rhythm disruption and increased sleep homeostatic pressure. Sleep problems lead to secondary effects on other aspects of wellbeing and cognitive functioning, increasing the risk of errors and workplace accidents. A wide range of interventions has been proposed to improve the (...) sleep quality of nurses and promote an increase in attention levels. In recent years, particular attention has been paid to individual and environmental factors mediating the subjective ability to cope with sleep deprivation during the night shift. Given the predictive role of these factors on the negative impact of a night shift, an individualized intervention could represent an effective countermeasure by ensuring suitable management of shift schedules. Therefore, the aims of this mini-review are to: provide an updated overview of the literature on sleep problems in night shift nurses and their adverse consequences; and critically analyze the psychosocial factors that mediate the negative impact of shift work with the ultimate goal of defining an effective countermeasure based on an individualized approach. (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.

En el presente trabajo analizamos Chiloé y los chilotes de Francisco J. Cavada desde un enfoque glotopolítico, destacando el papel que las representaciones sobre el lenguaje chilote contenidas en esta obra desempeñan en el contexto de la consolidación y modernización del Estado-nación chileno de comienzos del siglo XX. Cavada enfatiza que las características que configuran la singularidad lingüística de Chiloé están en retirada, al momento de escribir su obra, y que esto es síntoma de la modernización de la isla y (...) de su inevitable integración a la República de Chile. De tal modo, el ciclo lingüístico chilote de Cavada forma parte de la legitimación y planificación de imagen del archipiélago. Al mismo tiempo, mostramos que la obra de Cavada cobra también un sentido político al inscribirse en la construcción de conocimientos gestada desde la Sociedad de Folklore Chileno, que pretendía, sobre bases positivistas, generar conocimientos científicos sobre las zonas fronterizas que fueran útiles al proyecto modernizador del Estado-nación chileno. (shrink)

The article discusses the question of what social philosophy is and how it is constructed. On the one hand, this is an area of philosophy that focuses on a set of social problems and attributes through the lens of the naturalistic research program, which considers these attributes as similar to some type of “things.” On the other hand, cultural-centric program solves the question of how and when philosophy itself became social: starting with modernity and its processional characteristics, i.e. - in (...) the first, in the second and the third modernity, in the processes of globalization and other social transformations, in processionality of identity, ethnicity, etc. Both modes of research are outlined, and emphasis is placed on the advantages of the cultural-centrist research program. The philosophy of the first - liberal modernity of the 19 th century, the second - organized modernity of the 20th century, the processes of the 21 st century, opening up a new type of modernity - new Modernity for non-Western countries, is the social philosophy of processes, paying special attention not to the aspectual, quasi-concrete interpretation of the summable features of social reality but to processes. (shrink)

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)

Contemporary political theory is characterised by a realistic critique of liberalism. Realist theorising is seen as avoiding foundational disagreements about justice mutating into second-order disputes concerning the justifiability of legitimate political institutions. In this sense, the realist critique challenges a key aspect of Rawls’ liberal project – that is, its justificatory constituency. McCabe’s Modus Vivendi Liberalism presents an interesting case of such a critique. Given the condition of deep pluralism that characterizes contemporary democracies, the liberal Justificatory Requirement (JR) should be (...) recast so to include those, illiberal or sceptical, who are excluded by Rawls’ justificatory constituency. This paper confronts McCabe’s modus vivendi justificatory project with Rawls view. It suggests that both views seem to endorse a practice-dependent account of political justice in which “politics is prior to morality”; yet the ways in which reasons are endorsed to justify the shared conception of political authority are significantly different in these two schemes. The paper shows that the most problematic aspect of McCabe contingent model is that it disconnects the idea of legitimacy from a conception of liberal political morality. On this account, political legitimacy that reflects the uncoercive character of extant institutions seems to be sufficient to meet the MVL JR. Yet, from a normative point of view, this might be not enough to ensure morally acceptable outcomes. In conclusion, the paper considers McCabe’s model as a version of ‘practice-independent’ moral theorizing committed to a transcendent view of ‘threshold morality’. This move, however, comes at the cost of sacrificing the theory’s premises of anti-perfectionism and realism. (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)

Les débats sur la technique voient s'affronter souvent des positions tranchées entre technophiles et technophobes. On avancerait sans doute en déplaçant la question de la valeur et des dangers des artefacts techniques vers une réflexion philosophique plus profonde sur la technicisation de la vie et du monde, qui mérite généalogie et archéologie. Cet ouvrage, qui réunit plusieurs philosophes réputés de la question, veut à cet égard convoquer au débat les pensées de Martin Heidegger et de Michel Foucault qui ont permis (...) à travers leurs usages de la terminologie du Gestell et du dispositif de renouveler la question de la technique. Même si M. Foucault a été marqué par les analyses heideggériennes, il s'agit d'aller bien au-delà de la question des influences. Les langues d'appartenance de ces termes, leurs traductions deviennent aussi l'occasion d'explorer à nouveaux frais la complexité de la question. (shrink)