In his article ‘God and Probability’, 1 Hugh Mellor introduced the notion of the ‘bridge-hand fallacy’, allegedly committed by those who think they can appeal to probabilities in arguments for design. I should like to give this notion another airing, partly because of its recent criticism in two interesting books - R. G. Swinburne' The Existence of God and D. J. Bartholomew's God of Chance - and partly because it seems worth asking how it fares in relation to the most (...) recent examples of design argument, namely those which appeal to the so-called ‘anthropic principle’ in cosmology. (shrink)

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)

Cordus, who gave Pompey's body decent burial, is apostrophizing Fortune: Pompey asks no splendid burial, no incense, no loyal Roman shoulders to carry the father of his country, no funeral procession displaying mementos of former triumphs, no solemn music in the fora, no mourning army circling about the pyre and casting their arms in it.

B L Curtis; Learning and Intentionality, Journal of Philosophy of Education, Volume 5, Issue 1, 30 May 2006, Pages 105–121, https://doi.org/10.1111/j.1467-9752.

On August 29, 1995, the United States District Court for the Northern District of Ohio ruled that certain practices of Blue Cross and Blue Shield of Ohio relating to the calculation of copayments on insurance claims violated provisions of ERISA, and thus BCBSO could be liable for unpaid benefits and breach of fiduciary duty ). According to BCBSO's Explanation of Benefits and Schedule of Benefits, beneficiaries were responsible for a 20 percent copayment for hospital charges, and the remaining 80 percent (...) of the Provider's Reasonable Charges would be paid by BCBSO. BCBSO negotiated with the hospitals to create discount agreements whereby the actual charge to BCBSO was less than 80 percent of the total amount of the hospital's charges. By this arrangement, BCBSO paid less than 80 percent of what patients were billed; concurrently, patients paid more than 20 percent of the amount ultimately paid to hospitals for their services. (shrink)