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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)

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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)

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With every new recursive relation R on a recursive model , we consider the images of R under all isomorphisms from to other recursive models. We call the set of Turing degrees of these images the degree spectrum of R on , and say that R is intrinsically r.e. if all the images are r.e. C. Ash and A. Nerode introduce an extra decidability condition on , expressed in terms of R. Assuming this decidability condition, they prove that R is (...) intrinsically r.e. if and only if a natural recursive-syntactic condition is satisfied. We show that, while a recursive non-intrinsically r.e. relation may have a two element degree spectrum, a non-intrinsically r.e. relation which satisfies the Ash–Nerode decidability condition has an infinite degree spectrum. We also study several related decidability conditions and their effects on the degree spectra, including some conditions which are sufficient to obtain every r.e. degree in a spectrum. (shrink)

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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)

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In conversation with the ethical-theological-philosophical role of love in the Abrahamic traditions and U.S. immigration, personal testimonies of refugee families seeking asylum join the witness of the interfaith community of greater San Antonio to explain the gift received when love of God is expressed as radical hospitality.

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

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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.

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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)

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We construct a recursive model , a recursive subset R of its domain, and a Turing degree x 0 satisfying the following condition. The nonrecursive images of R under all isomorphisms from to other recursive models are of Turing degree x and cannot be recursively enumerable.

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A substantial body of experimental evidence has demonstrated that labels have an impact on infant categorization processes. Yet little is known regarding the nature of the mechanisms by which this effect is achieved. We distinguish between two competing accounts: supervised name‐based categorization and unsupervised feature‐based categorization. We describe a neurocomputational model of infant visual categorization, based on self‐organizing maps, that implements the unsupervised feature‐based approach. The model successfully reproduces experiments demonstrating the impact of labeling on infant visual categorization reported in (...) Plunkett, Hu, and Cohen (2008). It mimics infant behavior in both the familiarization and testing phases of the procedure, using a training regime that involves only single presentations of each stimulus and using just 24 participant networks per experiment. The model predicts that the observed behavior in infants is due to a transient form of learning that might lead to the emergence of hierarchically organized categorical structure and that the impact of labels on categorization is influenced by the perceived similarity and the sequence in which the objects are presented. The results suggest that early in development, say before 12 months old, labels need not act as invitations to form categories nor highlight the commonalities between objects, but they may play a more mundane but nevertheless powerful role as additional features that are processed in the same fashion as other features that characterize objects and object categories. (shrink)

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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)

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In his Democratic justice and the social contract, Weale presents a distinctive contingent practice-dependent model of ‘democratic justice’ that relies heavily on a condition of just social and political relations among equals. Several issues arise from this account. Under which conditions might such just social and political relations be realised? What ideal of equality is required for ‘democratic justice’? What are its implications for the political ideal of citizenship? This paper focuses on these questions as a way to critically reconsider (...) Weale’s model. After presenting Weale’s procedural constructivism, I distinguish his model from an institutional practicedependent model, one salient example of which is Rawls’s political constructivism. This distinction allows for a formulation of the social and political equality required for justice in each case. The contingent model assumes that an equality of ‘status’ will generate just social practices, yet it fails to recognise that an equality of ‘role’ is also important to ensure citizens’ compliance. The paper ultimately seeks to show that the contingent model is insufficient to ensure that just social practices will become stable. (shrink)

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Existing evidence suggests that children from around the age of 8 years strategically alter their public image in accordance with known values and preferences of peers, through the self-descriptive information they convey. However, an important but neglected aspect of this 'self-presentation' is the medium through which such information is communicated: the voice itself. The present study explored peer audience effects on children's vocal productions. Fifty-six children (26 females, aged 8-10 years) were presented with vignettes where a fictional child, matched to (...) the participant's age and sex, is trying to make friends with a group of same-sex peers with stereotypically masculine or feminine interests (rugby and ballet, respectively). Participants were asked to impersonate the child in that situation and, as the child, to read out loud masculine, feminine and gender-neutral self-descriptive statements to these hypothetical audiences. They also had to decide which of those self-descriptive statements would be most helpful for making friends. In line with previous research, boys and girls preferentially selected masculine or feminine self-descriptive statements depending on the audience interests. Crucially, acoustic analyses of fundamental frequency and formant frequency spacing revealed that children also spontaneously altered their vocal productions: they feminized their voices when speaking to members of the ballet club, while they masculinized their voices when speaking to members of the rugby club. Both sexes also feminized their voices when uttering feminine sentences, compared to when uttering masculine and gender-neutral sentences. Implications for the hitherto neglected role of acoustic qualities of children's vocal behaviour in peer interactions are discussed. This article is part of the theme issue 'Voice modulation: from origin and mechanism to social impact (Part II)'. (shrink)

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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)

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This essay aims at identifying a tradition of lawgivers in the political culture of the late Republic. It focuses on the antiquarian tradition of the second half of the first century BC, which, it argues, should be considered part of the wider quest for legal normativism that takes place towards the end of the Republic. By reconstructing the intellectual debates on the nature of the consulship, which at the time was carried out through the means of etymological research, this essay (...) shows that, when set within its proper philosophical framework, ancient etymological studies acted as a search for philosophical truth and, in the case of Varro, identify the early kings as the first Roman lawgivers. In turn, the language of political institutions and its etymologies, conceived along philosophical lines, could become a weapon in the constitutional battles of the late Republic. (shrink)

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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.

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Negation can be considered a shared social action that develops since early infancy with very basic acts of refusals or rejection. Inspired by an approach to the embodiment of concepts known as Multiple Representation Theories, the present paper explores negation as an embodied action that relies on both sensorimotor and linguistic/social information. Despite the different variants, MRT accounts share the basic ideas that both linguistic/social and sensorimotor information concur to the processes of concepts formation and representation and that the balance (...) between these components depends on the kind of concept, the context, or the performed task. In the present research we will apply the MRT framework for exploring negation in Italian sign language. The nature of negation in LIS has been explored in continuity with the co-speech gesture where negative elements are encoded through differentiated prosodic and gestural strategies across languages. Data have been collected in naturalistic settings that may allow a much wider understanding of negation both in speech and in spoken language with a semi-structured interview. Five LIS participants with age range 30–80 were recruited and interviewed with the aim of understanding the continuity between gesture and sign in negation. Results highlight that negation utterances mirror the functions of rejection, non-existence and denial that have been described in language acquisition both in deaf and hearing children. These different steps of acquisition of negation show a different balance between sensorimotor, linguistic and social information in the construction of negative meaning that the MRT is able to enlighten. (shrink)

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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)

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Some philosophers claim that perception immediately and prima facie justifies belief in virtue of its phenomenal character (Huemer, Skepticism and the veil of perception. Rowman & Littlefield, Lanham, 2001; Pryor, There is immediate justification. In: Steup M, Sosa E (eds) Contemporary debates in epistemology. Blackwell, London (2014), pp. 181–202, 2005). To explain this special justificatory power, some appeal to perception’s presentational character: the idea that perceptual experience presents its objects as existing here-and-now (Chudnoff, Intuition. Oxford University Press, Oxford, 2013; Berghofer, (...) Husserl Stud 34(2):145–170, 2018). As some philosophers have noted, if perception justifies in virtue of its presentational character alone, the kind of content perception has should not matter for perceptual justification; more precisely, it should not matter whether perceptual content is propositional or not (e.g., Smithies, The epistemic role of consciousness. Oxford University Press, Oxford, 2019; Kriegel, Australas J Philos, 2021). However, most philosophers tend to resist this conclusion, holding that perception must be propositional in order to justify, on the ground that all our model of justification are propositional (e.g., Gauker, Philos Perspect 26(1):19–50, 2012). This paper challenges this claim. The paper consists of a negative and a positive part. In the negative part, I discuss and reject the master argument for the propositionality of perception; the conclusion is that propositional content is neither sufficient nor necessary to explain perception’s justificatory power. In the positive part, I take this conclusion seriously and outline an objectual model of perceptual justification. I define objectual attitudes as mental states whose content is not a full proposition, but a sub-propositional representational item, such as the representation of objects, properties, and kinds (Grzankowski and Montague, Non-propositional intentionality. Oxford University Press, Oxford, 2018), and show that it is plausible that some perceptions and some beliefs are attitudes of this kind. I then argue that objectual perceptual experiences have the right kind of phenomenal character and the right kind of structure to serve for immediate prima facie justification. I conclude by defending my objectual model from three objections. (shrink)

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A model is computable if its domain is a computable set and its relations and functions are uniformly computable. Let be a computable model and let R be an extra relation on the domain of . That is, R is not named in the language of . We define to be the set of Turing degrees of the images f under all isomorphisms f from to computable models. We investigate conditions on and R which are sufficient and necessary for to (...) contain every Turing degree. These conditions imply that if every Turing degree 0″ can be realized in via an isomorphism of the same Turing degree as its image of R, then contains every Turing degree. We also discuss an example of and R whose coincides with the Turing degrees which are 0′. (shrink)

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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)

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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)

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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)

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We establish that the isomorphism problem for the classes of computable nilpotent rings, distributive lattices, nilpotent groups, and nilpotent semigroups is \-complete, which is as complicated as possible. The method we use is based on uniform effective interpretations of computable binary relations into computable structures from the corresponding algebraic classes.

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