In this paper, I present an interpretation of Kant’s view that reason’s hypostasis of the idea of a sum-total of reality is dogmatic and illegitimate. In the section on the ‘Transcendental Ideal’, the second section of the Ideal of Pure Reason chapter in the Critique of Pure Reason, Kant starts by describing reason’s procedure from the affirmation of the principle of thoroughgoing determination to the hypostasis in question. According to the interpretation I defend, the argument for hypostasis deployed in this (...) section constitutes an improvement upon an argument defended by the pre-critical Kant himself in his 1673 essay “The Only Possible Argument in Support of a Demonstration of the Existence of God”. By making reference to the concept of omnitudo realitatis, the argument in the ‘Transcendental Ideal’ section presents a much more radical and convincing interpretation of the thesis that ‘possibility presupposes actuality’. Second, I present transcendental idealism and its related distinction between objects of sense and objects in general as the main dissuasive argument of the critical philosopher against hypostasis. Finally, I consider an argument against hypostasis that is independent of transcendental idealism: the threat of set-theoretical paradoxes if we hypostatize the relevant idea, intended as the concept of an absolutely comprehensive totality. (shrink)

We argue that philosophers are competent to facilitate public discussion concerning restrictions on human migration across political borders. We also argue that presenting public audiences with a prima facie case for open borders offers a unique opportunity to elucidate important aspects of philosophical reasoning. Finally, we share resources and a lesson plan for those keen to examine the case for open borders with students, or to facilitate public discussion on these issues.

This paper explores the connection between Kant’s first antinomy and the set-theoretical paradox of the largest cardinal. The lesson to be drawn is that we should refrain from reifying the collections that generate the antinomies: the collection of all spatio-temporal objects in the case of Kant’s first antinomy, the collection of all objects whatsoever in the case of the Cantorian paradox. This conclusion is not only one that we are entitled to draw but also one that does not generate new (...) philosophical problems of its own. In this respect it is more attractive than other contemporary reactions to the paradoxes of set theory. (shrink)

La formación docente es indispensable para responder a los requerimientos de la compleja sociedad actual. De su conocimiento, iniciativa, praxis y creatividad depende el éxito o el fracaso del sujeto que aprende. Al modificar el rol del docente se transforma la actitud de los estudiantes. ¿Cómo entender la formación filosófica transdisciplinar? Este texto responde a este y otros cuestionamientos: ¿cuáles son los planteamientos pedagógicos afines a la era digital? ¿en qué medida las TIC se encuentran al servicio de una filosofía (...) educativa transdisciplinar?, ¿cómo se explica ese enfoque en la formación del docente?, ¿cuál es la función de la formación en la innovación educativa?, ¿cómo formar para la ciudadanía mundial?, ¿cuáles son las contribuciones de las nuevas ciencias para la formación educativa? El crecimiento exponencial de la ciencia y de la tecnología nos obliga a pensar en procesos formativos innovadores. En tal sentido, resulta imprescindible el estudio de estas problemáticas. (shrink)

Resumen En este trabajo se aborda el estudio de un corpus de textos narrativos constituido por dos obras de ficción y una de no ficción, correspondientes a tres autores nacidos en el decenio comprendido entre los años 1959 y 1968: un argentino, un español y un estadounidense traducido al español. Se considera a estos autores como informantes cualificados, como antropólogos que describen la cultura de una comunidad y como narradores privilegiados que reproducen expertamente las voces de sus personajes. Para estudiar (...) las actividades de imagen nos basamos principalmente en las teorías de Goffman, Brown y Levinson, Haverkate y Bravo, así como de otros autores que han utilizado textos literarios para el estudio de este tipo de fenómenos. También tenemos en cuenta las propuestas de Mey para analizar las voces de los personajes creados en las obras literarias de ficción. (shrink)

The aim of this article is to discuss pure variable inclusion logics, that is, logical systems where valid entailments require that the propositional variables occurring in the conclusion are included among those appearing in the premises, or vice versa. We study the subsystems of Classical Logic satisfying these requirements and assess the extent to which it is possible to characterise them by means of a single logical matrix. In addition, we semantically describe both of these companions to Classical Logic in (...) terms of appropriate matrix bundles and as semilattice-based logics, showing that the notion of consequence in these logics can be interpreted in terms of truth (or non-falsity) and meaningfulness (or meaninglessness) preservation. Finally, we use Płonka sums of matrices to investigate the pure variable inclusion companions of an arbitrary finitary logic. -/- . (shrink)

We estimate that 208,000 deep brain stimulation (DBS) devices have been implanted to address neurological and neuropsychiatric disorders worldwide. DBS Think Tank presenters pooled data and determined that DBS expanded in its scope and has been applied to multiple brain disorders in an effort to modulate neural circuitry. The DBS Think Tank was founded in 2012 providing a space where clinicians, engineers, researchers from industry and academia discuss current and emerging DBS technologies and logistical and ethical issues facing the field. (...) The emphasis is on cutting edge research and collaboration aimed to advance the DBS field. The Eighth Annual DBS Think Tank was held virtually on September 1 and 2, 2020 (Zoom Video Communications) due to restrictions related to the COVID-19 pandemic. The meeting focused on advances in: (1) optogenetics as a tool for comprehending neurobiology of diseases and on optogenetically-inspired DBS, (2) cutting edge of emerging DBS technologies, (3) ethical issues affecting DBS research and access to care, (4) neuromodulatory approaches for depression, (5) advancing novel hardware, software and imaging methodologies, (6) use of neurophysiological signals in adaptive neurostimulation, and (7) use of more advanced technologies to improve DBS clinical outcomes. There were 178 attendees who participated in a DBS Think Tank survey, which revealed the expansion of DBS into several indications such as obesity, post-traumatic stress disorder, addiction and Alzheimer’s disease. This proceedings summarizes the advances discussed at the Eighth Annual DBS Think Tank. (shrink)

RESUMEN La pesquisa tuvo como objetivo precisar las prácticas que caracterizan la elaboración de los fundamentos teóricos en las investigaciones en ciencias pedagógicas. A partir de una muestra de artículos publicados en revistas científico pedagógicas certificadas, se evaluó la actualidad de la bibliografía empleada, su correspondencia con el objeto de la investigación, las relaciones de contenido por la naturaleza de los referentes, el lugar de la cultura en el análisis de esos referentes, y la capacidad del autor para captar esencias. (...) El resultado alcanzado fue la precisión de las tendencias predominantes en la elaboración del marco teórico, frecuentemente caracterizada por la dispersión conceptual y teórica. ABSTRACT The study was aimed at identifying the educational researchers' current practice in constructing theoretical framework. By comparing a sample of articles published in well-established education scientific journals, the authors appraise the update character or references, its correspondence to the research objective, the redundant, developmental or contrasting character of references included the place of culture in the framework construction and the researchers' capacity to figure out salient points and conclusions. The main finding is the identification of current trends in framework construction mainly characterized by a scattering of concepts and theories. (shrink)

As a result of the complexity inherent in some natural systems, mathematical models employed in ecology are often governed by a large number of variables. For instance, in the study of population dynamics we often find multiregional models for structured populations in which individuals are classified regarding their age and their spatial location. Dealing with such structured populations leads to high dimensional models. Moreover, in many instances the dynamics of the system is controlled by processes whose time scales are very (...) different from each other. For example, in multiregional models migration is often a fast process in comparison to the growth of the population.Approximate reduction techniques take advantage of the presence of different time scales in a system to introduce approximations that allow one to transform the original system into a simpler low dimensional system. In this way, the dynamics of the original system can be approximated in terms of that of the reduced system. This work deals with the study of that approximation. In particular, we work with a non-autonomous discrete time model previously presented in the literature and obtain different bounds for the error we incur when we describe the dynamics of the original system in terms of the reduced one. (shrink)

In this work we extend approximate aggregation methods in time discrete linear models to the case of time varying environments. Approximate aggregation consists in describing some features of the dynamics of a general system involving many coupled variables in terms of the dynamics of a reduced system with a few number of variables. We present a time discrete time varying model in which we distinguish two time scales. By using perturbation methods we transform the system to make the global variables (...) appear and build up the aggregated system. The asymptotic relationships between the general and aggregated systems are explored in the cases of a cyclically varying environment and a changing environment in process of stabilization. We show that under quite general conditions the knowledge of the behavior of the aggregated system characterizes that of the general system. The general method is also applied to aggregate a multiregional time dependent Leslie model showing that the aggregated model has demographic rates depending on the equilibrium proportions of individuals in the different patches. (shrink)

Our knowledge about colonial philosophical manuscripts preserved in the «Fondo Antiguo» and «Fondo Varios» at the National Historical Archive is limited almost exclusively to its listing and location. In some cases, there is a very brief description of the contents, identification of their philosophical tendency and some information about their authors. In order to expand our knowledge about them, we have tried here, on the one hand, to provide a more detailed description of the contents of the works, and, on (...) the other hand, to systematise the information provided by different catalogues. For this work, the contents of the original manuscripts and the corresponding microfiche have been revised and described. Thus, we have been able to correct some errors concerning location and content. We therefore hope to contribute, even minimally, to the construction of the history of philosophy in Chile. (shrink)

Bravo, F. La dialéctica en Teilhard de Chardin.--Carías, R. El conocimiento de Dios en Max Scheler.--Cappelletti, A. J. El fuego y el logos en la filosofía de Heráclito.--Li Carrillo, V. Estructuralismo y antihumanismo.--Rosales, A. Martín Heidegger y la crisis de la filosofía transcendental.--Rosales, A. La crítica de Heidegger al idealismo moderno.--Rosales, A. El giro del pensamiento de Heidegger.

An exhibition catalog presents fifty photographs taken from the J. Paul Getty Museum along with informaton on the life and career of Manual Alvarez Bravo.

In this new book, Fr. Damian Ference proposes a more precise lens for decoding Flannery O'Connor's narrative art, one that originates in O'Connor's own words about herself: Hillbilly Thomism. The author examines the various ways in which St. Thomas Aquinas and the philosophical tradition of Thomism shaped not only O'Connor's view of reality but also the stories she told to help us see and know it."--from inside front flap.

Resumen: En su libro Mujeres y discursos gerenciales. Hacia la autogestión feminista, María Medina-Vicent aborda desde una perspectiva crítica feminista los discursos gerenciales dirigidos a las mujeres, desvelando el androcentrismo y la presencia —y perpetuación— de tradicionales roles y estereotipos de género en los modelos de gestión. Mi propuesta pretende incidir en dos aspectos del análisis realizado por Medina-Vicent, por un lado, remarcar los peligros de la despolitización de los discursos gerenciales dirigidos a mujeres —sobre todo en tanto que la (...) literatura gerencial acaba por informarnos a todas—. Por otro, profundizar en la crítica que la autora realiza de la cooptación del feminismo por parte de estos discursos.: In her book Mujeres y discursos gerenciales. Hacia la autogestión feminista, Medina-Vicent approaches management discourses aimed at women from a critical feminist perspective, revealing the androcentrism and the presence and perpetuation of traditional gender roles and stereotypes in management models. My proposal aims to highlight two aspects of Medina-Vicent’s analysis: on the one hand, to highlight the dangers of depoliticizing management discourses aimed at women - especially insofar as management literature ends up informing us all. On the other hand, the author’s critique of the co-optation of feminism by these discourses will be explored in greater depth. Palabras clave: discursos gerenciales, teoría feminista, antifeminismo, despolitización. Keywords: managerial discourses, feminist theory, antifeminism, depoliticization. (shrink)

Science has always been tightly associated with environmental ethics in a way traditional ethics has not. However, despite this proximity, science has had a merely informational role, where it must inform ethics but not intervene in ethical judgment. Science is seen as an amoral enterprise, requiring an ethics rather than recommending one. In this paper I try to go against this common view. First, I give a critique of the naturalistic fallacy following the lines of Frankena. Then I go on (...) to describe the two possible roles science can have in ethical though, and in environmental ethics in particular. As it turns out, science does not only inform ethics, but can actually have moral import and intervene in moral judgment. Finally, from an ecocentric point of view, I try to illustrate this last point by construing the ecological notion of resilience as a moral boundary—a scientifically determined boundary between right and wrong. (shrink)

In this unique book, leading legal scholars and philosophers provide a breadth of perspectives and inspire stimulating debate around the transformations of jurisprudence in a globalized world. Traditionally the central debates surrounding jurisprudence and legal theory are concerned with the elucidation of the particularities of state-law. This innovative book considers that this orthodox picture may no longer be tenable, given the increasing standardization of technologies, systems and information worldwide.Split across four thematic parts, this timely book provides a broad overview of (...) the topic, followed by in depth analyses investigating the modifications to jurisprudence's methodological approaches driven by globalization, the concepts and theoretical tools required to account for putative new forms of legal phenomena, and normative issues relating to the legitimacy and democratic character of these legal orders. Chapters cover legal encounters with alterity in a post-monist mode, normative legal pluralism, relating law and power in a historical global context, cosmopolitan legitimacy and human rights and dignity in a corporate world.Jurisprudence in a Globalized World will be a key resource for students and scholars working in global transnational law, public international law and legal theory and philosophy. (shrink)

Gleeson, Damian John In 1924, after a hiatus of a decade, the Australasian Catholic Record was re-established under the driving force of Monsignor John Joseph Nevin, the then vice-president of St Patrick's College, Manly. Mgr Nevin was ACR's principal editor up until 1937 and with the exception of a trip to Ireland and Europe in 1927, he contributed articles and answered questions on topics ranging across canon law, marriage, and moral theology in virtually every quarterly issue of ACR for more (...) than two decades. At Manly, he educated thousands of seminarians for dioceses across New South Wales and beyond, and was the college's president from 1929 to 1942. As such, Mgr Nevin was probably the most formidable Catholic clerical academic in New South Wales in the interwar period, yet we know little of this prodigious writer and intellectual who was a key adviser, not just to the Sydney hierarchy, but to a wide range of bishops. Apart from Dr Kevin Walsh's splendid history of St Patrick's College, Manly, church historians have not sought to consider the significant career of Mgr Nevin and his influence on several generations of clergy and bishops. (shrink)

Franz Huber’s (2008a) attempt to unify inductivist and hypothetico-deductivist intuitions on confirmation by means of a single measure are examined and compared with previous work on the theory of verisimilitude or truthlikeness. The idea of connecting ‘the logic of confirmation’ with ‘the logic of acceptability’ is also critically discussed, and it is argued that ‘acceptability’ takes necessarily into account some pragmatic criteria, and that at least two normative senses of ‘acceptability’ must be distinguished: ‘acceptable’ in the sense of ‘being allowed (...) to accept’, and ‘acceptable’ in the sense of ‘being obliged to accept’. Lastly, some connections of confirmation theory with naturalism, intertheoretic reduction, and explanation vs. understanding are explored. (shrink)

El siguiente artículo revisa brevemente diferentes aspectos de los Comentarios Acerca del alma, dictados por el franciscano chileno fray Juan de Fuica, en mayo de 1689, en el Colegio San Diego de Alcalá de Santiago de Chile. Presentamos, primero, una nota biográfica del fraile con información relativa a su trayectoria académica y administrativa dentro de la orden franciscana. Luego, analizamos en cinco categorías los aspectos fundamentales de este curso inédito: características generales, características del lenguaje, estructura, método de enseñanza y contenidos (...) ad mentem Scoti. Creemos que con la edición de este testimonio exclusivo de la enseñanza filosófica de la época, visibilizamos el patrimonio filosófico colonial del país y, en consecuencia, llenamos una gran laguna en la historia de la filosofía chilena. This article briefly reviews the different aspects of the Commentaries On the Soul, dictated in 1689 by Chilean Franciscan Friar Juan de Fuica at San Diego de Alcalá College, Santiago de Chile. First, we present a biographical note on the Friar with information concerning his academic and administrative career within the Franciscan order. Second, we analyze in five categories the fundamental aspects of this unreleased manuscript: general features, language features, structure, teaching method and ad mentem Scoti contents. We believe that with the edition of this exclusive testimony of philosophical teachings at that time, we give visibility to the colonial philosophical heritage of the country and, thereby, fill a gap in the history of Chilean philosophy. (shrink)

Resumen: El artículo estudia los Elementos de Filosofía (EdF), dictados por Andrés Bello a Juan Alemparte en Santiago de Chile hacia los años 1840-1843 y conservados actualmente en una copia manuscrita. Se muestra que los EdF corresponden a un esbozo preliminar de las materias abordadas por Bello tanto en las entregas del periódico El Crepúsculo como en su obra póstuma Filosofía del Entendimiento. Por ello, se plantea que estas lecciones manuscritas constituyen un testimonio exclusivo de las clases particulares del maestro (...) venezolano en Santiago del siglo XIX y exhiben, además, un estadio de maduración temprano de ideas que llegarán a ser gravitantes en su obra magna. Se espera que este material represente un insumo para futuras pesquisas en torno a las percepciones en general, y desde la perspectiva del pensador caraqueño en particular. Abstract: The article examines the Elements of Philosophy, taught by Andrés Bello to Juan Alemparte in Santiago de Chile around 1840-1843 and currently preserved in a manuscript copy. It is shown that the Elements of Philosophy correspond to a preliminary outline of the matters addressed by Bello both in the newspaper El Crepúsculo and in his posthumous work Philosophy of the Understanding. For this reason, it is proposed that these manuscript notes constitute an exclusive testimony of the private lessons of the Venezuelan Master in Santiago of the 19th century and exhibit a stage of early maturation of ideas that will become gravitational in his magnum opus. It is expected that this material represents an input for future research on perceptions in general, and from the perspective of the thinker from Caracas in particular. (shrink)

Verisimilitude theorists (and many scientific realists) assume that science attempts to provide hypotheses with an increasing degree of closeness to the full truth; on the other hand, radical sociologists of science assert that flesh and bone scientists struggle to attain much more mundane goals (such as income, power, fame, and so on). This paper argues that both points of view can be made compatible, for (1) rational individuals only would be interested in engaging in a strong competition (such as that (...) described by radical sociologists) if they knew in advance the rules under which their outcomes are to be assessed, and (2), if these rules have to be chosen "under a veil of ignorance" (i.e., before knowing what specific theory each scientist is going to devise), then rules favoring highly verisimilar theories can be prefered by researchers to other methodological rules. (shrink)

Retomo, en este artículo, la conocida distinción platónica entre doxa y epistêmê, hecha principalmente en el Menón y la República. Pero subrayo con énfasis particular la diferencia de criterios, de un diálogo a otro. Mientras que en el primero predomina el criterio lógico de la estabilidad de epistêmê y la inestabilidad dóxa, debida respectivamente a la concatenación (desmós) y la falta de concatenación de sus elementos, el segundo enfatiza el criterio ontológico de los objetos:la misma cosa no puede ser aprehendida (...) por la ciencia y la opinión, pues la primera concierne al ser absoluto, identificado con las Formas platónicas, y la segunda a algo que es intermedio entre el ser absoluto y el no-ser absoluto. Después de objetar que Platón no logra demostrar su división tripartita de la realidad, sostengo que la diferencia de criterios aquí analizada se debe a la ausencia de la Teoría Platónica de las Formas en el Menón. Palabras clave: Platón; Doxa; Epistêmê; Distinción; CriteriosI return in this paper to the well-known Platonic distinction between doxa and episteme, drawn mainly in Meno and Republic. However, I stress now the difference in criteria from one dialogue to the other. While in the first prevails the logical criterion of stability of epistêmê and unstableness of dóxa, owing respectively to the concatenation (desmós) and the lack of concatenation of their elements, the second emphasizes the ontological criterion of objects: the same thing cannot be apprehended by science and opinion, for the former concerns to absolute being, identified with Platonic Ideas, while the latter to something which is halfway between absolute being and absolute not-being. After objecting that Plato fails to demonstrate his tripartite division of reality, I claim that the difference of criteria hereby analyzed is due to the absence of Plato’s Theory of Ideas in Meno. KeyWords: Plato; Doxa; Epistêmê; Distinction; Criteria. (shrink)

En su exposición Marcelo Boeri aborda el problema de la “utopía” política de Platón a partir de una reconstrucción argumentativa según la cual el significado del “ser posible” de la “ciudad ideal” descrita en la República puede ser comprendido a partir del recurso a la relación entre el paradigma y su copia. Sin embargo, la siguiente consideración, no se centrará en una evaluación de esta estrategia hermenéutica, sino, más bien, en ciertas suposiciones y afirmaciones que resultan difícilmente aceptables o, al (...) menos, muy discutibles. Esto es importante, puesto que, en cierto modo, el enfoque total del problema pierde claridad. (shrink)

Reseña / Ressenya / Review Herreras, Enrique 2021, Lo que la posverdad esconde. Medios de comunicación y crisis de la democracia, epílogo de Pepe Reig, Barcelona: MRA Ediciones. ISBN 978-84-96504-41-7, 278 páginas.

A prominent feature of the contemporary society in the last couple of decades is the phenomenon of globalization. While globalization has brought immense benefits to Africa on the one hand, Africa’s entrance into and participation in the global scene has also precipitated a crisis of confusion and identity for Africa–a situation which is analogous to the effect of her encounter with colonialism, so that unless the dialectic of identity and difference that inevitably arises from this situation is constructively managed, it (...) will be difficult for Africa to make the best of the opportunities inherent in globalization. Given that no one can make the best of any opportunity for interaction with others unless one is clear about one’s identity and priorities, a major challenge Africa has to address in the context of globalization is the need to assume personal responsibility in defining her priorities and interests such as to allow these to inform her engagement with the various participants in the global world. More often than not, the Achilles heel of Africa is lack of clear focus in respect of her priorities as well as failure to allow her interests to drive her engagement with other participants in the global system. To reverse the situation of dependency which this mode of operation fosters, we argue that, Africa needs to relocate the locus of control internally and put in place a strong regime of internal democracy based on rule of law to tackle the menace of corruption and mismanagement that has undermined development initiatives since independence. (shrink)

"Cuando hablamos de criticar el arte, no hablamos de considerar las cualidades más o menos objetivables de algo que hemos convenido en designar como "obra de arte", sino de cuestionar, cabría decir de un modo trascendental, los fundamentos ideológicos mismos que nos han llevado no sólo a convertir a una serie de objetos en una especie de excepción en el reino de las cosas, sino a considerar incluso que en ellos habitan revelaciones trascendentales que nos sitúan de modo inmediato en (...) el reino de la verdad. Hablamos más bien de replantear el propio estatuto ontológico del arte en tanto realidad histórica un tanto estupefaciente, de la misma forma en que el pensamiento ilustrado se atervió a cuestionar las verdades más o menos inconmesurables del discurso religioso". (shrink)

Los fragmentos que aquí se presentan bajo el título de Notas de la razón son el producto de una investigación que apenas si ha alcanzado algunas certezas relativas, y que nace, como todas aquellas que aspiran a la condición de filosóficas, de algunas perplejidades, de algunos desconciertos y también, por qué no confesarlo, de la insólita sorpresa que a veces nos produce el hecho de que las cosas sean lo que son. El asombro que nos despierta lo que ya está (...) ahí, como si fuéramos oscuramente conscientes de que podría haber no estado o haberlo hecho de cualquier otra forma, se deriva de una evidencia imponderable: no sólo que la verdad existe, sino que nosotros no podríamos existir sin ella. Si la verdad está, podría afirmarse, parafraseando a Epicuro, estamos nosotros, pero si ella desaparece, nosotros no existimos o lo hacemos de forma improbable. En estas reflexiones se cuestionan verdades: sobre la propia verdad, sobre la belleza y el arte, sobre el bien, el yo y la tragedia… Hay también una fracasada aspiración de unidad que, tal vez, tan sólo se alcance en la perspectiva final del lector. (shrink)

This essay is part of a dossier on Cristina Lafont's book Democracy without Shortcuts.

The decision whether to have a realist or an anti-realist attitude towards scientific hypotheses is interpreted in this paper as a choice that scientists themselves have to face in their work as scientists, rather than as a ‘philosophical’ problem. Scientists’ choices between realism and instrumentalism (or other types of anti-realism) are interpreted in this paper with the help of two different conceptual tools: a deflationary semantics grounded in the inferentialist approach to linguistic practices developed by some authors (e.g., Sellars, Brandom), (...) and an epistemic utility function that tries to represent the cognitive preferences of scientists. The first tool is applied to two different questions traditionally related to the problem of scientific realism: the non-miracle argument, and the continuity of reference. The second one is applied to the problem of unconceived alternatives, and to the distinction between realist and instrumentalist attitudes towards scientific hypotheses. (shrink)

This book sets out in plain language ethical questions of direct relevance to business today. This new edition expands the range of issues covered and includes a chapter on international business ethics, drawing extensively from Asian examples.

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)

The present note revisits the joint work of Leonard Goddard and Richard Routley on significance logics with the aim of shedding new light on their understanding by studying them under the lens of recent semantic developments, such as the plurivalent semantics developed by Graham Priest. These semantics allow sentences to receive one, more than one, or no truth-value at all from a given carrier set. Since nonsignificant sentences are taken to be neither true nor false, i.e. truth-value gaps, in this (...) essay we show that with the aid of plurivalent semantics it is possible to straightforwardly instantiate Goddard and Routley’s understanding of how the connectives should work within significance logics. (shrink)