This paper develops two new measures of labor tax avoidance based on social contribution expenses reported in financial statements and tests them and their determinants within a sample of 224 Italian firms defined as legally registered Mafia firms due to having been confiscated at some point by judicial authorities, in relation to alleged connections with Italian organized crime. Overall, our results reveal that before confiscation LMFs engage more in LTAV than lawful firms do, whereas after confiscation there is no significant (...) difference between both types of firm. Furthermore, we find that several factors have a significant influence on the probability of engaging in such a practice. This study can enhance further research on the effectiveness of our measures and on the determinants of LTAV in other contexts and for other types of firms. Moreover, these measures can be added to the other direct and indirect methods commonly employed to measure and detect undeclared work representing a primary means of LTAV. Finally, our study allows inferring conclusions on the relation between corporate social responsibility and tax avoidance, suggesting that socially irresponsible firms, such as LMFs, are more likely to adopt this practice. (shrink)

We investigate whether the geographic concentration of non-EU immigrants in the various Italian provinces affects labour tax avoidance practices adopted by firms located in the same provinces, as well as in the neighbouring provinces, and operating in construction and agriculture industries that mostly employ immigrants in Italy. For this purpose, we develop a LTAV proxy based on the financial accounting information of a sample of 993,606 firm-years, disseminated throughout the 108 Italian provinces, over the period 2008–2016. Our results, based on (...) a Spatial Durbin Model panel regression, reveal a statistically significant positive association between the concentration of non-EU immigrants and LTAV at province level, as well as the presence of spillover effects among neighbouring provinces. Our findings are robust to several additional analyses, including instrumental variable estimations. Our study provides empirical support to previous structuralist or marginalization theories holding that socioeconomically marginalized groups, such as non-EU immigrants, are more likely to be involved in labour exploitation practices, which could underlie our LTAV outcomes. Furthermore, it supports the need for tax authorities to strengthen labour inspections, coordinated at national level, especially in those contexts where non-EU immigrants are mostly employed. On the other hand, a greater social integration, assistance, and recognition of rights of immigrants may help to alleviate their situation of weakness that makes them more vulnerable to LTAV practices. Finally, tackling LTAV, associated with the underemployment of immigrants, may prevent its negative effects for society arising from the reduction of public resources to sustain the social welfare and finance public goods and services. (shrink)

It is shown that the Riemannian curvature of the 3-dimensional hypersurfaces in space-time, described by the Wilson loop integral, can be represented by a quaternion quantum operator induced by the SU(2) gauge potential, thus providing a justification for quaternion quantum gravity at the Tev energy scale.

Over the last several years, predictive processing approaches to computational neuropsychiatry have been gaining explanatory traction. According to these accounts, some of the positive symptoms of schizophrenia arise from aberrant precision-weighting during hierarchical Bayesian inference. In contrast to computational approaches, the phenomenological tradition in psychiatry holds that disruptions or alterations of the self (Ichstörungen) lie at the core of schizophrenia. In this article, we aim to integrate these approaches. We align ourselves with the phenomenological insight that self-disturbances lie at the (...) core of schizophrenia and with the hierarchical conception of the self-model that emerges from the predictive processing architecture. We suggest that disruptions of the “hard core” of the narrative self-model might be partially involved in the generation of aberrant experiences and hyperreflexivity, and in some aspects of the sense of self-alienation and ambiguity that is characteristic of the phenomenology of schizophrenia. (shrink)

O presente texto, de que se dá em seguida a tradução portuguesa, consiste numa selecção da correspondência entre F. W. J Schelling, J. C. F. Hölderlin e G. W. F. Hegel, três colegas e amigos do Stift de Tübingen, três vértices de uma das mais interessantes e importantes unidades teóricas do idealismo alemão e, por conseguinte, três elementos cujos anos de aprendizagem filosófica se revelam hoje essenciais para a boa compreensão da génese da sua época.

El objetivo de este trabajo es realizar una retrospectiva de 15 años (2004-2019) sobre la evolución de las propuestas de trabajo, líneas de investigación y docencia que, con respecto a la enseñanza de las Ciencias Sociales con perspectiva de género, se ha desarrollado en nuestro contexto y su transferencia a las aulas de educación obligatoria, bachillerato y universidad. Se reflexiona sobre el trabajo realizado, el contexto actual y las líneas futuras.

The status of wild capture fisheries has induced many fisheries and conservation scientists to express concerns about the concept of using forage fish after reduction to fishmeal and fish oil, as feed for farmed animals, particularly in aquaculture. However, a very large quantity of forage fish is being also used untransformed (fresh or frozen) globally for other purposes, such as the pet food industry. So far, no attempts have been made to estimate this quantum, and have been omitted in previous (...) fishmeal and fish oil exploitation surveys. On the basis of recently released data on the Australian importation of fresh or frozen fish for the canned cat food industry, here we show that the estimated amount of raw fishery products directly utilized by the cat food industry equates to 2.48 million metric tonnes per year. This estimate, plus the previously reported global fishmeal consumption for the production of dry pet food suggest that 13.5% of the total 39.0 million tonnes of wild caught forage fish is used for purposes other than human food production. This study attempts to bring forth information on the direct use of fresh or frozen forage fish in the pet food sector that appears to have received little attention to this date and that needs to be considered in the global debate on the ethical nature of current practices on the use of forage fish, a limited biological resource. (shrink)

The main point of our study is that the Kantian problem of a suitability between theory and practice, one of the key issues in Kant’s practical thinking in general, was erroneously perceived not only by those who defended it, and conceived of its possibility, but also by those who denied it and defended its impossibility. Our position, conversely, is that Kant, upon approaching a seemingly irresoluble problem, was forced to conceive of a via media, an “intermediate member of connection” between (...) theory and practice; an alternative which, in our view, does not arise out of mere necessity, rather is intimately interconnected from the mid-1770s onwards with the formation of Kant’s fundamental scheme of human knowledges, a scheme which, in its tridimensionality, establishes Pragmatic Anthropology as a third dimension of human knowledge and therefore as the only suitable soil for the dialogue between theory and practice, beyond the mere possibility or impossibility of the problem. This proposition, we hope, will enable us to ascertain what Kant envisages by the “talent of nature”, the special “act of the power of judgment” that is to serve as connecting member between theory and practice; to explain how Anthropology is to be seen as the natural abode for this mediating interplay; and, finally, to better position, as well as delimit, the scope of Kant’s anthropo-cosmological view of Man in the World, which is to be seen precisely between the merely rational of theory and the merely empirical of practice. (shrink)

The present article seeks to inquire the nature of Novalis’ difficult relation with philosophy. By founding this relation in a primordial spiritual conflict, wherein philosophy is the cause and the solution for the latter, as well as in an inescapable mythical understanding, wherein philosophy is at the same time necessary, and yet necessarily expendable, we intend to prove Novalis’ own seemingly contradictory, yet infinitely productive concept of philosophizing: one where philosophizing is a ductile, organic way of dealing with the problem (...) between the human being and the absolute. Furthermore, we wish to prove how this is most visibly considered in the sub-problem of the origin of philosophy, which sets the tone for Novalis’ remaining philosophical edifice and inscribes him as one of the leading opposers of a systematic philosophy – and hence, as an advocator of the impossibility of attaining the absolute through philosophy. (shrink)

IntroductionSymptoms of schizophrenia are closely related to aberrant language comprehension and production. Macroscopic brain changes seen in some patients with schizophrenia are suspected to relate to impaired language production, but this is yet to be reliably characterized. Since heterogeneity in language dysfunctions, as well as brain structure, is suspected in schizophrenia, we aimed to first seek patient subgroups with different neurobiological signatures and then quantify linguistic indices that capture the symptoms of “negative formal thought disorder”.MethodsAtlas-based cortical thickness values of 66 (...) patients with first-episode psychosis and 36 healthy controls were analyzed with hierarchical clustering algorithms to produce neuroanatomical subtypes. We then examined the generated subtypes and investigated the quantitative differences in MRS-based glutamate levels [in the dorsal anterior cingulate cortex ] as well as in three aspects of language production features: fluency, syntactic complexity, and lexical cohesion.ResultsTwo neuroanatomical subtypes among patients were observed, one with near-normal cortical thickness patterns while the other with widespread cortical thinning. Compared to the subgroup of patients with relatively normal cortical thickness patterns, the subgroup with widespread cortical thinning was older, with higher glutamate concentration in dACC and produced speech with reduced mean length of T-units and lower repeats of content words, despite being equally fluent.ConclusionWe characterized a patient subgroup with thinner cortex in first-episode psychosis. This subgroup, identifiable through macroscopic changes, is also distinguishable in terms of neurochemistry and language behavior. This study supports the hypothesis that glutamate-mediated cortical thinning may contribute to a phenotype that is detectable using the tools of computational linguistics in schizophrenia. (shrink)

In this article, we examine how white working-class women reimagine gender in the face of social and economic changes that have undermined their ability to perform normative femininity. As blue-collar jobs have disappeared, scholars have posited that white working-class men and women have become increasingly isolated, disconnected from institutions, and hopeless about the future, leading to a culture of despair. Although past literature has examined how working-class white men cope with the inability to perform masculinity through wage-earning and family authority, (...) gender has been undertheorized in these discussions, treating working-class women’s and men’s despair interchangeably. Drawing on 37 in-depth interviews conducted in a former coal-mining town in northeastern Pennsylvania, we identify three overarching strategies that women deploy in their life histories to cope with disruption: embracing pain as an opportunity for self-growth; dispelling shame and striving for equality; and enduring suffering. These strategies allow women to feel hopeful and worthy as they confront enormous challenges, whether starting over following relationship dissolution, learning to be independent from men, or simply surviving hardship for the sake of their children. We explore the implications for recreating gender identity in each strategy and question how different strategies might serve to protect women from, or alternatively solidify, sentiments of despair. (shrink)

We extend the gap 1 cardinal transfer theorem → to any language of cardinality ≤λ, where λ is a regular cardinal. This transfer theorem has been proved by Chang under GCH for countable languages and by Silver in some cases for bigger languages . We assume the existence of a coarse -morass instead of GCH.

Studies investigating the relationship between artificial intelligence and science tend to adopt a partial view. There is no broad and holistic view that synthesizes the channels through which this interaction occurs. Our goal is to systematically map the influence of the latest AI techniques on science. We draw on the work of Nathan Rosenberg to develop a taxonomy of the effects of technology on science. The proposed framework comprises four categories of technology effects on science: intellectual, economic, experimental and instrumental. (...) The application of the framework in the relationship between ML/DL and science allowed the identification of multiple triggers activated by the new techniques in the scientific field. Visualizing these different channels of influence allows us to identify two pressing, emerging issues. The first is the concentration of experimental effects in a few companies, which indicates a reinforcement effect between more data on the phenomenon and more capacity to commercialize the technique. The second is the diffusion of new techniques lacking in explanation throughout the fabric of science. The value of this article is twofold. First, it provides a simple framework to assess the relations between technology and science. Second, it provides this broad and holistic view of the influence of new AI techniques on science. More specifically, the article details the channels through which this relationship occurs, the nature of these channels and the loci in which the potential effects on science unfolds. (shrink)

Kant's Logic of the Pathological: Aesthetics and Politics.

Partindo da inequívoca assumpção de que há um espírito comum entre Platão e o período do idealismo alemão, o presente ensaio propõe-se comprovar esta mesma tese analisando o conjunto de anotações intitulado “Über den Geist der Platonischen Philosophie”, coligido por Schelling ainda na fase pré-filosófica da sua evolução espiritual, em 1793. Da análise deste, e dos dois mitos aí contidos, esperase por sua vez que estes nos possam fornecer fortes indícios não só do quadro histórico-mitológico que está por detrás de (...) toda a filosofia idealista, mas também da possibilidade de que destes mitos nasçam os primeiros frémitos da primeiríssima filosofia de Schelling. (shrink)

Our goal was to explore self‐care practices among men who have sex with men in the context of Mpox in Brazil. This study used qualitative research methods, including interviews and thematic analysis, to collect and analyze data from male participants across the Brazilian territory. The narratives unveil men's perspectives on self‐care, risk reduction, and health beliefs during the Mpox pandemic. Our findings highlight a multifaceted approach to self‐care among men, encompassing hygiene, physical contact management, mask usage, skin lesion vigilance, and (...) adherence to official guidelines. Men's attitudes toward sexual behaviors emphasize the importance of reducing sexual partners, practicing safe sex, and combating misinformation through accurate information dissemination. The development of these behaviors and self‐care practices can be facilitated by nurses guided by Dorothea Orem's Self‐Care Theory, supported by patient‐centered care, with strategies to address and confront the stigma associated with the disease and provide emotional support. Thus, the study underscores the pivotal role of self‐care in mitigating infection risks, especially in the context of emerging infectious diseases. It acknowledges the impact of socio‐cultural factors and healthcare policies on men's preventive measures. However, it also recognizes limitations, such as potential bias due to stigma concerns and a nonrepresentative sample. Ultimately, the research advocates for tailored education, promotion of gender equity, and healthcare empowerment to effectively manage health risks in such contexts. (shrink)

In the 1970s, the discovery of the problem of the hole in the ozone layer represented a crucial milestone in the history of science and the environment. Scientists such as Mario Molina and F. Sherry Rowland revealed that chlorofluorocarbons (CFCs), previously thought to be harmless, could destroy the ozone layer, leading to global awareness of environmental protection. However, they faced resistance from industry and misinformation. Confirmation of the problem came with Jonathan Shanklin’s work in Antarctica. The effects of ozone depletion, (...) such as increased skin cancer, were documented, and humanity reacted with the Montreal Protocol, phasing out harmful substances. Furthermore, the link between the historical success of science-based environmental actions and the modern challenges posed by misinformation should be emphasized, especially considering the rise of digital platforms as both tools and threats to public understanding. Today, tackling disinformation in global environmental problems represents a substantial challenge, requiring science education, raising awareness on social media, valuing traditional sources, training in source verification, recognizing science as a reliable source, and tackling environmental challenges based on science. This article proposes actionable solutions such as integrating critical media literacy into education, establishing international regulations to curb disinformation, and leveraging collaborative platforms to promote accurate scientific communication. It argues that strengthening international cooperation, modeled on the Montreal Protocol, is crucial to countering misinformation and fostering effective global environmental policies. The history of the Montreal Protocol highlights the importance of science, international cooperation, and determined action in protecting the environment and human health. (shrink)

Current scholarship on Cosimo i de’ Medici’s sixteenth-century fortification of Elba’s harbor city of Portoferraio, and representations of it, largely disregard Portoferraio’s political and strategic importance. One of the duke’s primary goals was to establish Tuscany as a maritime state; another was to defend the Tuscan coast. Raids by Barbary corsairs and Ottoman Turks were a frequent threat. Analysis of the art (e.g. Giorgio Vasari’s Cosimo i Visiting the Fortifications on Elba and Domenico Poggini’s portrait medal of Cosimo i) that (...) defined, celebrated, and promoted Portoferraio’s acquisition and fortification supports the city’s importance not only in expanding Cosimo’s territorial presence on the Mediterranean, but also in securing the Italian coast. (shrink)

Making research data readily accessible during a public health emergency can have profound effects on our response capabilities. The moral milieu of this data sharing has not yet been adequately explored. This article explores the foundation and nature of a duty, if any, that researchers have to share data, specifically in the context of public health emergencies. There are three notable reasons that stand in opposition to a duty to share one’s data, relating to: (i) data property and ownership, (ii) (...) just distribution of benefits and burdens and (iii) the contemporary ethos of science. We argue each reason can be successfully met with corresponding rationale in favour of data sharing. Further support for data sharing has been echoed in policies of health agencies, funding bodies and academic institutions; in documents on the ethical conduct of biomedical research; and in discussions on the nature of public health. From this, we ascertain that sharing data is the morally sound default position. This article then highlights the key roles reciprocity and solidarity play in supporting the practice of data sharing. We conclude with recommendations to regard public health research data as a common-pool resource in order to build a framework for stable data sharing management. (shrink)

The present essay is devoted to analyzing Reinhold’s contribution to one of the most relevant questions in German idealism, namely, the possibility of an absolute principle of all philosophy, as a task left open by Kant’s critical enterprise. The main aim is to assess the extent to which Reinhold is the first to propose this philosophical problem as a question of language, and in doing so the possibility of an absolutely apodictic philosophical language, as it would be later resumed and (...) developed by Fichte and other authors. Keywords: Reinhold, language, philosophy, principle, consciousness. (shrink)

Emergentes não raras vezes nas Lições de Antropologia de Kant, os termos “Einbildungskraft”, “Einbildungsfähigkeit” e “Imagination” são comummente tomados – e, prova maior disto mesmo, traduzidos – como um só. O presente artigo propõe-se pôr em causa e demonstrar a incorrecção desta abordagem. Bem pelo contrário, estamos em crer que, no âmbito da antropologia kantiana, em primeiro lugar, “faculdade de imaginação” e “capacidade de imaginação” não são uma e a mesma coisa, antes significam diferentes estratos, diferentes dimensões conceptuais na compreensão (...) do processo de representação humana; em segundo lugar, também “faculdade de imaginação”, enquanto “Einbildungskraft”, não é o mesmo que o seu correspondente na “Imagination”, antes duas dimensões de um e o mesmo problema antropológico, o problema por excelência do acto de representar, que surge entre o mundo e o designar humano. Tais distinções, que, assim o cremos, requerem uma compreensão mas também uma tradução mais criteriosa do que até aqui, trazem a uma mais distinta luz o modo como Kant estrutura e ordena as diferentes fases do processo da imaginação humana, e salienta aquelas que, para o filósofo, são as diferentes potencialidades desta última.__. (shrink)

Among the many stages of Kant’s problem of a reciprocal collocation of the human knowledges, Encyclopedism, quite unsurprisingly, is one of the most relevant; and yet, quite surprisingly, it is Anthropology which plays here one of the lead parts, insofar as the complex ascertainment of its definition, its position, its task proves to be of irrefutable importance towards solving the greater problem at hand. The question arises as the association – or dissociation – between Empirical Psychology and Pragmatic Anthropology, and (...) their inclusion in, or exclusion from, their greater or lesser relation with Metaphysics; a problem which, to the careless eye, seems to have been promoted by Kant himself. Here, opinions diverge as to the nature of the relation between the two sciences, from their total inter-dependence to their complete separation. We, in turn, propose a different approach. Our objective is to reenact Kant’s fundamental scheme of human knowledges, as presented not only in the only extant Lecture on Encyclopedism, but in various others dimensions of Kant’s academic activity; and here, to propose a contrasting analysis between Empirical Psychology and Pragmatic Anthropology; one, however, based not on the assumption of their consonance or dissonance through their characteristics, rather on their respective position and scope amid the field of human knowledges. As such, it is our intention to consider Kant’s Lectures in their interconnection, namely, in their apparently dubious simultaneous collocation of an Empirical Psychology as Anthropology; and, based on their specific position in the scheme of human knowledges, and what this position entails in terms of their scope and task, to ascertain to what extent Empirical Psychology is indeed Anthropology, and from what extent Empirical Psychology is no longer Anthropology – not, at least, Pragmatic Anthropology. In other words, we shall labor towards defining a dividing line in Kant’s scheme of human knowledges; one which for Kant represents a third dimension of knowledge and stands between rational and empirical, Metaphysics and the historical sciences; that line, in our view, being that of a cosmopolitical prism. Keywords: Kant, encyclopedism, anthropology, empirical psychology, cosmopolitanism. (shrink)

RESUMO Seguindo a elevação de outros dons naturais do espírito humano a categorias ou princípios estéticos, o que ocorreria gradualmente durante o século XVIII, o génio e as suas várias problemáticas tornam-se uma das mais prementes questões na agenda filosófica da época. Entre outros, a questão assume particular relevância na filosofia de Immanuel Kant, e isso não apenas na sua obra publicada, mas também na sua actividade como Professor. O presente texto propõe-se abordar a questão do génio nas lições de (...) antropologia do filósofo, e, tomando isto como ensejo, cumprir dois objectivos centrais: em primeiro lugar, traçar uma brevíssima história do conceito desde o século XVII até Kant, a fim de perceber que emprego desta faria o filósofo, e como ele próprio se associa ou dissocia desta. Segundo, compreender o modo como, dada a sua percepção histórica do termo, a teoria do génio em Kant trilha um curso singular, distinto em relação ao dos seus contemporâneos, e que faz com que o génio ostente uma posição central no seio da sua própria teoria; pois, na visão de Kant, o génio não só desempenha um importante papel como mediador das faculdades do ânimo humano, como é ainda peça indispensável na boa proporção entre estes e na insuspeitada produção de conhecimento por isto gerada. ABSTRACT Following the ascension of other natural gifts of the human spirit to the condition of categories or aesthetic principles, which would occur gradually during the 18th century, the topic of genius and its various issues becomes one of the most important questions in the philosophical agenda of the time. Among others, the question assumes particular relevance in Immanuel Kant's philosophy, not only in his published work, but also in his activity as a professor. The following text intends to approach the question of genius in the philosopher's Lectures on Anthropology, and taking the latter into account, to fulfil two central objectives: first, to etch a brief history of the concept from the 17th century until Kant, so as to realize what use Kant would make of this evolution, and how he himself associates or dissociates from it. Secondly, we intend to understand how Kant's theory of genius describes its own singular course, different from the ones of his contemporaries, and renders the genius a central piece within his own theory; for, in Kant's view, the genius not only plays an important role as mediator of the faculties of the spirit, but it is also an indispensable factor in the proportion between the latter, and in the unsuspected production of knowledge thus generated. (shrink)