This paper analyses whether current explainable AI (XAI) techniques can help to address taxpayer concerns about the use of AI in taxation. As tax authorities around the world increase their use of AI-based techniques, taxpayers are increasingly at a loss about whether and how the ensuing decisions follow the procedures required by law and respect their substantive rights. The use of XAI has been proposed as a response to this issue, but it is still an open question whether current XAI (...) techniques are enough to meet existing legal requirements. The paper approaches this question in the context of a case study: a prototype tax fraud detector trained on an anonymized dataset of real-world cases handled by the Buenos Aires (Argentina) tax authority. The decisions produced by this detector are explained through the use of various classification methods, and the outputs of these explanation models are evaluated on their explanatory power and on their compliance with the legal obligation that tax authorities provide the rationale behind their decision-making. We conclude the paper by suggesting technical and legal approaches for designing explanation mechanisms that meet the needs of legal explanation in the tax domain. (shrink)

In this much-anticipated revision and translation of Scienza e Retorica, Marcello Pera argues that rhetoric is central to the making of scientific knowledge. Pera begins with an attack of what he calls the "Cartesian syndrome"--the fixation on method common to both defenders of traditional philosophy of science and its detractors. He argues that in assuming the primacy of methodological rules, both sides get it wrong. Scientific knowledge is neither the simple mirror of nature nor a cultural construct imposed (...) by contingent interests, thus we must replace the idea of the scientific method with that of scientific rhetoric. Pera proposes a new dialectics of science to overcome the tension between normative and descriptive philosophies of science by focusing on the rhetoric in the proposition, defense, and argumentation of theories. Examining the uses of rhetoric in debates drawn from Galileo’s Dialogues, Darwin’s Origins, and the Big Bang-Steady State controversy in cosmology, Pera shows how the conduct of science involves not just nature and the inquiring mind, but nature, the inquiring mind, and a questioning community which, through the process of attack, defense, and dispute, determines what is science. Rhetoric, then, is an essential element in the constitution of science as the practice of persuasive argumentation through which results gain acceptance. (shrink)

The Periodic Table has the column of the noble gas atoms (He, Ne, Ar, Kr, Xe, Rn) as one of its main pillars. Indeed the inert chemical nature of their closed shell structure is so striking that it is sometimes extended to all such structures. Is it true however that any closed shell, say a closed d-subshell will denote a lack of chemical activity? Take the noble metals for instance, so renowned for their catalytic capacity. Platinum has 10 electrons in (...) its valence shell which makes one of its excited states to be a closed 5d10–6s0 state. Surely this state would not be expected to be crucial to the catalytic activity of platinum, or would it? Or take palladium whose ground state is precisely the 4d10–5s0 state, should we expect that an isolated Pd atom at near zero-point temperature would attack a closed-shell hydrogen molecule efficiently? We shall here show that this is precisely the case; the closed-shell excited states of nickel and platinum are indeed crucial, through symmetry avoided crossings, for their reactivity. Other valuable catalysts as ruthenium depend on their excited states with maximal d-shell occupancy for their activity. The most notable confirmation of this new finding; that closed d-shells are vital to the catalytic activity of noble metals however, is the case of palladium whose closed-shell ground state is indeed capable of attacking hydrogen and hydrocarbon molecules even at temperatures well below 10 K as was predicted theoretically and immediately confirmed experimentally. (shrink)

Over the turn of the 21st century, the use of data from large electronic corpora has changed research on Spanish historical syntax, spurring interest in long-range evolutions and the shape of the correspondent diachronic curves. However, general reflections on diffusion and the factors that drive and influence it are still pretty much lacking. In this paper, I reflect on the research possibilities laid open by the availability of such large masses of data, focusing particularly on new knowledge on syntactic change (...) brought about by the study of low-frequency phenomena and of recessive changes, as well as on the exploration of changes conditioned by dialect contact and textual traditions. I conclude with some remarks on the general typology of diffusion in syntactic change. (shrink)

Este artículo analiza los factores que llevaron a personas sin activismo político previo a participar en la campaña del movimiento de la Plataforma de Afectados por la Hipoteca (PAH) la obra social de la PAH. El contexto del estudio es la crisis hipotecaria, con más de 580.000 ejecuciones hipotecarias en el Estado español entre 2009 y 2015. A través del análisis de entrevistas semi-estructuradas, los resultados muestran cómo los interlocutores construyen un relato legitimador de la desobediencia civil como última opción (...) en una serie de protestas por el derecho a la vivienda. Haber sido desahuciado, no tener dónde vivir y la incapacidad del Estado para ofrecer vivienda social son algunas de las razones justificativas expuestas por los entrevistados. Al final suelen mostrar su voluntad de cumplir con las obligaciones ciudadanas y pagar un alquiler social según sus ingresos. (shrink)

Violence has long been assumed to be an intrinsic trait of female prostitution. However, it has been mostly associated with the locale in which the activity is exercised, i.e. with working time and space. In this article, based on data gathered by direct observations, in-depth interviews and the compilation of so-called time-budgets, the authors demonstrate that violence is as pervasive and omnipresent a feature of prostitutes’ ostensibly private ‘off-duty’ time and space, though it takes on varied and distinct forms and (...) configurations, compared to violence in the workplace. (shrink)

Many different arguments have been put forward in order to assign the best place for a given element within Mendeleev's Table: its spectroscopy, its chemical activity, the crystalline structure of its solid state, etc. We here propose another criterion; the nature of the few body corrections to the pairwise additive energy. This argument is used here to address a question often brought forward by Eric Scerri in Foundations of Chemistry, namely the rightful place of helium; either above the column of (...) the alkaline earths (beryllium, etc.) or rather above the noble gas elements. (shrink)

Although the recent, history-oriented philosophy of science has greatly contributed to the changes in many received views, a Cartesian syndrome seems still to affect many philosophers. Such a syndrome is the combination of the ideas that scientific research pursues its goals by obeying certain universal and impersonal rules, and that violating these rules leads to irrationality. This paper aims at suggesting a view which slips between these two horns. It maintains that scientific rationality does not depend on the respect of (...) a mythical Methodological Code but on the kind of arguments scientists put forward in support of their claims in a dialectical setting. The recent cosmological debate is examined as an illustration and a tentative outline of the procedural and substantive basis of scientific dialectics is proposed. (shrink)

Today, human pluripotent stem cell technologies find widespread application across biomedical research, as models for early human development, as platforms for functional human genomics, as tools for the study of disease, drug screening and toxicology, and as a renewable source of cellular therapeutics for a range of intractable diseases. The foundations of this human pluripotent stem cell revolution rest on advances in a wide range of disciplines, including cancer biology, assisted reproduction, cell culture and organoid technology, somatic cell nuclear transfer, (...) primate embryology, single‐cell biology, and gene editing. This review surveys the slow emergence of the study of human pluripotency and the exponential growth of the field during the past several decades. (shrink)

La filosofía alcanza reflexivamente al conjunto de las actividades que se dan en la enseñanza. Este libro demuestra que lejos de ser un saber superior, la filosofía se limita a ser un saber impertinente que fuerza a continuar reflexionando. La obra se organiza en torno a tres núcleos; qué es el saber filosófico, en qué consiste el hecho de educar y qué dirección imprimir a la actividad educadora.

This paper explores the political awakening of the Chilean people that began in October 2019. It puts forward an alternative reading of the people’s claim for a new constitution. The first section briefly describes the October outcry and provides some context with regards to the nature of the social movement at its root. The two following sections examine two periods in Chilean recent history, the Pinochet regime and the period that has come after its overturn, focusing on two elements: the (...) neoliberal model set up by the dictatorship and the Constitution of 1980, which was designed to block the people’s political agency for the purpose of protecting the model. The final section works with these two elements in order to provide an alternative scheme by which to examine Chile’s awakening, the central question being: what does the claim for a new constitution mean? And critical for these purposes: what constitution is being overturned? Pinochet’s political project distorted constitutional ideas in such a way that only by clarifying the conceptual horizon is it possible to visualize how the concept of constitution and its relationship with the idea of a constituent power of the people can be of help to understand Chile’s constitutional awakening. (shrink)

En este trabajo se hace un análisis aproximativo del estudio fenomenológico hermenéutico del dolor en la facticidad del vivir propio. Su objetivo es visualizar el dolor como determinante en la apertura a la existencia del ser, del ser-ahí, en perspectiva heideggeriana. Se expone la experiencia de la vida dolorosa como experiencia fáctica del vivir en sí mismo, y el conflicto ético que plantea la alteridad: la dificultad de comprender el dolor de los otros desde su propio experimentar dolor. Este conflicto (...) ético aparece en la conciencia del médico cuando éste asume el compromiso de ir más allá de la ayuda instrumental e intenta ver el sufrimiento del enfermo desde la realidad del otro como sí mismo. La hipótesis que subyace en este análisis es que el sufrimiento del dolor abre camino a la existencia propia; sin embargo, evidencia el obstáculo de comprensión del otro. Se concluye ratificando la idea de que el dolor tiene carácter de «existenciario» (término de Martin Heidegger, que significa un modo de ser-en-el-mundo). (shrink)

In this paper I explore the metaphilosophical consequences of deep disagree-ments in philosophy. I argue that deep philosophical disagreements imply a challenge for philosophy since deep philosophical disagreements hinder ratio-nal decision between philosophical theories. That makes demanding or offe-ring reasons for philosophical theory useless. To overcome this, I argue that philosophical argument is an end in itself and not a means to rational reso-lution of deep philosophical disagreements. I describe two theories that at-tempt to explain deep disagreements in general. Next, (...) I distinguish between intraphilosophical and interphilosophical disagreement. Thus, interphilosophical disagreements are those that are deep philosophical disagreements, while in-traphilosophical disagreements are disagreements between epistemic peers. Subsequently, I explore the consequences of deep philosophical disagreements and conclude that epistemic and practical reasons fail to provide a rational res-ponse to deep philosophical disagreements. Finally, I respond to two objections about argumentative language in philosophical debates and the impossibility of philosophical progress. (shrink)