Substantially increased wealth inequality across the developed world has prompted many philosophers, economists and legal theorists to support comprehensive taxes on all forms of wealth. Proposals include levying taxes on the basis of total wealth, or alternatively the change in the value of capital holdings measured from year-to-year. This contrasts with most existing policies that tax capital assets at the point they are transferred from one beneficiary to another through sale or gifts. Are these tax reforms likely to (...) meet their aims of greater economic and political equality? We argue that these policies are likely to fail because, following neoclassical economic theory, they are based on a conception of capital as possessing given values in what amounts to a static equilibrium. This mischaracterizes the dynamic and subjective character of market economies and the contested value of real instantiations of capital goods. This makes them very difficult, often impossible, to value apart from at the point of voluntary transfer or profit realization. This means most taxes levied on a mark-to-market basis will be arbitrary and unfair. We propose alternative policies based on an income realization approach to taxation that are more likely to curb excessive wealth holdings. This includes introducing international treaties that prohibit preferential tax treatment for individual companies and specific sectors, and broadening the income tax base to include the imputed rent of personal housing wealth. (shrink)

In October 2021, the Inclusive Framework of the Organisation for Economic Co-operation and Development (OECD) adopted a new international tax deal, which has been hailed as a major step towards a fair and effective global corporate tax system. In this article, we question this verdict. We analyse this deal on the basis of three complementary fairness principles: preventing free riding by multinational corporations (MNCs), respect for and promotion of the fiscal autonomy of countries, and the limitation of distributive and relational (...) inequalities. We argue that the tax deal is unlikely to lead to a substantial improvement in fairness. We do, however, welcome the deal’s recognition of the need to tax multinational corporations as unitary entities subject to a global minimum effective tax rate. We argue that this recognition creates opportunities for fairer reforms that should be pursued through a more inclusive global decision-making process. (shrink)

In this article I maintain that a progressive and leftist carbon tax should be revenue-neutral through a dual policy package: first, it should use some revenues to offset price increases for the poor and middle classes; second, it should use the remaining part of revenues to lower taxes on labour income (both employed and self-employed income) for those below a middle-income threshold. I will briefly examine three reasons why such a revenue-neutral and dual-package carbon tax (RN-DP-CT) could (and should) become (...) central in the political agenda of the European Left – even though much of what I will suggest can reasonably hold also with respect to other countries. First, the tax wage on labour in the euro area is one of the highest in the world. Second, the revenue-neutral and dual policy package carbon tax will tax more capital that yields income without a proportional increase in labour demand, rather than capital that creates new job opportunities. Third, we live in societies that are highly unequal, hence I see no moral reason why a carbon tax reform should not aim, among other things, to take wealth away from the richest. (shrink)

This is part of a symposium on conscientious objection and religious freedom inspired by the US Catholic Church's claim that being forced to pay for health insurance that covers abortions (the effect of 'Obamacare')is the equivalent of forcing pacifists to fight. This article takes issue with this claim, and shows that while it would be unjust on democratic principles to force pacifists to fight, given their willingness to serve their country in other ways, there is no democratic objection to forcing (...) those who believe abortion to be murder to pay for health insurance coverage that includes abortion. (shrink)

Capital punishment—the legally authorized killing of a criminal offender by an agent of the state for the commission of a crime—stands in special need of moral justification. This is because execution is a particularly severe punishment. Execution is different in kind from monetary and custodial penalties in an obvious way: execution causes the death of an offender. While fines and incarceration set back some of one’s interests, death eliminates the possibility of setting and pursuing ends. While fines and incarceration (...) narrow one’s routes to happiness, death eliminates its possibility. Not surprisingly, there is much debate about the moral permissibility of capital punishment. This entry maps the terrain of this debate. The first section discusses justifications of the death penalty as they appear in major theories of punishment. The second section surveys moral objections to execution that apply to most justifications. The third addresses procedural criticisms, which do not target the morality of execution so much as the justice of its implementation. (shrink)

There is a wealth of resources— ideas, insights, discoveries, inventions, traditions, cultures, languages, arts, religions, sciences, narratives, stories, poems, customs and norms, music and songs, games and personal experiences, and advertisements—that we produce, curate, consume, transmit, and inherit as humans. This wealth, which I define as semantic capital, gives meaning to, and makes sense of, our own existence and the world surrounding us. It defines who we are and enables humans to develop an individual and social life. This paper (...) discusses the shift from analog to digital semantic capital, and the extent to which this might affect the semanticisation of our identities, our lives and our realities. -/- . (shrink)

Capital Redefined presents a unique perspective on the nature of “capital,” departing from the prevailing reductionist accounts. Hosseini and Gills offer an expanded perspective on Marxian value theory by addressing its main limitations and building their own integrative value theory. They argue that the current understanding of “value” must be re-examined and liberated from its subservient ties to capital while acknowledging the ways in which capital appropriates value. This is achieved by differentiating between “fetish value” created (...) by capital and “true value” generated through various commons-based forms of coexistence. The authors propose a defetishization of value by rejecting the commonly accepted idea of its objectivity. They introduce their “commonist value theory,” which redefines capital as both the product and process of perverting the fundamental commoning causes of true value into sources of fetish value. Capital is theorized through a “modular” framework, where multiple intersecting processes constitute a comprehensive power structure, a “value regime,” representing an unprecedented degree of the domination of capital over life. Their theory reconciles two apparently incompatible views on the notion of value. One view encompasses all inputs involved in capitalist value production and conflates intrinsic and commodity values. The other warns against this conflation as it treats capital as an entity tightly associated only with commodity production and wage labor. The authors believe that establishing alternative forms of value creation based on normative principles of living in commons is crucial as an analytical base for criticizing existing power structures and economic systems. The book offers a theoretical foundation for transforming our life worlds toward “post-capitalist” futures. It appeals to scholars and students in various fields, such as political economy, capitalism, and post-capitalist studies, economic and political sociology, globalization, development studies, social ecology, and ecological philosophy. The Open Access version of this book, available at taylorfrancis com, has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND) 4.0 license. (shrink)

Drawing upon empirical studies of racial discrimination dating back to the 1940’s, the Movement for Black Lives platform calls for the abolition of capital punishment. Our purpose here is to defend the Movement’s call for death penalty abolition in terms congruent with its claim that the death penalty in the U.S. is a “racist practice” that “devalues Black lives.” We first sketch the jurisprudential history of race and capital punishment in the U.S., wherein courts have occasionally expressed worries (...) about racial injustice but have usually taken such evidence to warrant reform but not outright abolition. We argue that the racial discrimination at issue flows in significant part from implicit biases concerning race, criminality, and violence, which do not fit comfortably within the picture of racial bias advanced by the courts. The case for abolition, we contend, rests on Black Americans as a class (not merely those who interact with the criminal justice system as capital defendants or as murder victims) being subject to such bias and thereby not being accorded equal status under the law. (shrink)

This Article argues that just as the act of forcing sex upon a rapist is itself rape, the execution of a murderer is itself murder. Part I clears the way by defeating three simple, but common, arguments that capital punishment is not murder. Part II shows that despite moral theorists' best attempts to show otherwise, executions seem to instantiate all the morally relevant properties of murder. Part III notes a lacuna in the literature on capital punishment: Even if (...) there is a good moral reason to execute murderers, the distinction between capital punishment and murder requires a plausible account of the state's right to execute citizens. We have no such account. (shrink)

Abstract: The study aimed to identify the level of psychological capital (Psychological Capital) and the level of sense of vitality among the administrative employees in Palestinian universities, among the administrative employees in Palestinian universities in Gaza Strip, and to achieve the objectives of the study, the descriptive and analytical approach was used, and the study population consisted of all the administrative employees in Palestinian universities: The Islamic University, Al-Azhar University, University of Palestine, and Al-Quds Open University totaling (1104) (...) employees, and a stratified relative sample consisting of (320) male and female employees was selected. The study tools were applied to them, represented by the Psychological Capital Questionnaire and the Sense of Vitality questionnaire. Of these, (294) male and female employees responded, with a response rate of (91.90%). The study reached several results, the most important of which was that the level of psychological capital (Psychological Capital) was high in Palestinian universities, where the relative weight reached (80.23%), and the field of optimism came first with a relative weight (82.05%), then the field of self-efficiency with a relative weight (80.75) The field of hope came with a relative weight (79.75%), and finally the field of flexibility came with a relative weight (78.37%). The results also showed that the level of feeling of vitality came with a relative weight (80.88%). In light of the results of the study, the researchers recommend that the employee be given tasks and responsibilities that enhance his tendencies and positive outlook on the nature of his work, and provide a work environment that supports creativity and has the necessary vitality and interest in building human relationships. (shrink)

Both proponents and opponents of capital punishment largely agree that death is the most severe punishment that societies should consider imposing on offenders. This chapter considers how (if at all) this ‘Ultimate Thesis’ can be vindicated. Appeals to the irrevocability of death, the badness of being executed, the badness of death, or the harsh condemnation societies express by sentencing offenders to death do not succeed in vindicating this Thesis, and in particular, fail to show that capital punishment is (...) more severe than the most likely alternative punishment offenders would suffer, namely, lifelong incarceration. The most plausible vindication of the Ultimate Thesis instead resides in how being condemned to death alters a person’s psychological relation to death. Our ordinary tendencies toward “death denial” diminish the terror that our awareness of death can otherwise induce in us, thereby enabling us to pursue worthwhile lives despite knowing of death’s inevitability. But condemned individuals are continually compelled to confront both the reality and specific circumstances of their own deaths and so do not enjoy the protective psychic shield that death denial provides us. This ‘relational’ rationale does not obviously succeed in proving the Ultimate Thesis, but if the Thesis is true, this rationale is essential to its justification. (shrink)

Numerous studies indicate that racial minorities are both more likely to be executed for murder and that those who murder them are less likely to be executed than if they murder whites. Death penalty opponents have long attempted to use these studies to argue for a moratorium on capital punishment. Whatever the merits of such arguments, they overlook the fact that such discrimination alters the costs of murder; racial discrimination imposes higher costs on minorities for murdering through tougher sentences, (...) and it imposes lower costs on whites for murdering minorities by dispensing weaker sentences. These cost differentials constitute an injustice not simply to actual minority defendants in capital cases, nor simply to the actual minority victims of murder, but to all members of minority communities. I here offer two arguments for a moratorium on capital punishment: The first draws upon evidence of racial discrimination against minority defendants in capital cases, and claims that such discrimination modifies the costs of murder in such a way that minority individuals do not enjoy equal status under the law. The second draws upon the evidence regarding racial discrimination in relation to the race of victims, and claims that such discrimination modifies the costs of murder in such a way that minority individuals do not enjoy the equal protection of the law. Thus, by not assigning equal costs to murder, the American criminal justice system fails to provide racial minorities the equality under the law and discounts the value of their lives and liberties. A moratorium is the least unjust response to such a social injustice. I also reply to the criticism that a moratorium prevents us from executing deserving murderers. (shrink)

In recent years, the practice of tax exemption for churches has become a source of open scrutiny, argument, and controversy on the part of both government and religious leaders. The study attempted to assess the main principles that government base on to impose taxes on its citizenry and to assess the tax exemption status of the churches in Ghana. Exploratory, descriptive and cross-section surveys were used to investigate and discover from respondent’s information on the topic to provide a report on (...) the background, facts, settings and concerns about the principles of taxation and the tax exemption status of churches. The study considered 120 people as its targeted sample of which 114 responded by the use of questionnaires. Also, descriptive analysis such as frequency and percentages were used to analyse the data. From the information gathered on the research, it was revealed that most Ghanaians representing 65.8% prefer the government to allocate taxes based on the benefits that taxpayers receive for paying taxes rather than the ability to pay or any other principle for the allocation of taxes. In addition, 57% of Ghanaians would like the religious organizations to enjoy their tax-exempt status despite allegation by critics that they are amassing wealth for themselves and not contributing to the development of Ghana. Some of the reasons given were that: churches are not profit-making businesses; churches contribute to the development of the nation; churches care for the people more than the government. Some of them concluded that failure to grant the church tax exemption may give room for the churches to engage in business activities. For those with the opposing view, some gave reasons such as: churches have become some sort of commerce; the churches have more money in this world; the payment of taxes by churches may as well boost the revenue of the government. Despite the various arguments, there was an agreement that the Ghana Revenue Authority should check the sales of rosaries, anointing oil, holy water, charge of consultation fees, as these should attract taxation. The paper recommends that Tax-Exempt Division should develop policies and administer tax exempt organizations (including religious organizations) laws. The division should be responsible for exempt organizations tax education and training to enable them understand their tax law obligations. This will improve tax compliance by the exempt organizations. (shrink)

Іn this monograph, the authors summarized and supplemented the results of many scientific studies and developments. Considerable attention is paid to the study of accounting and taxation in the context of current trends in society and the economy; application of new methods of information processing and analysis, its understanding and interpretation; opportunities for convergence of national accounting and control models in the context of globalization of economic processes.

Cultural capital is usually defined as set of social features that provide individuals with social mobility and the possibility of changing their hierarchical position in systems such as wealth, power, prestige, education, and health. Cultural capital thus affects the processes of social promotion or degradation. It also includes social characteristics that allow horizontal mobility, that is, changes in social group membership. An individual’s cultural capital includes his or her social origin, education, taste, lifestyle, style of speech, and (...) dress. (shrink)

In this article, the hypothesis according to which the institutional change is determined by the mobilization of social capital is exposed. It is analysed what consequences derived from this fact in relation to the processes of deinstitutionalization of the policy. It proposes an interpretation of academically relevant results about the meaning of the term ‘deinstitutionalization’, explains some of the most important antecedents on institutional theory and, fially, proposes some fundamental ideas to advance the philosophical reflction about the so-called new (...) institutionalism. (shrink)

This article argues that capital flight of real investment presents governments with a quadrilemma. First, governments can tailor their policies to attract investors – but this is incompatible with a whole range of alternative policy choices. Second, they can simply accept capital flight – but this is incompatible with a robust capital stock and tax base. Third, they can harmonize its taxes and regulations with other states – but this is incompatible with international independence. Fourth, they can (...) impose capital controls – but this is incompatible with international capital mobility. These incompatibilities make up four different goals, the value of which are described. Strategies may be mixed, but the pursuit of any three goals must always come at the expense of the fourth. (shrink)

Reviews the history of the death penalty, traditional arguments for and against it, the contemporary debate including debates over whether it effectively deters, its constitutionality, and international trends in its use.

Nas últimas décadas, tem-se assistido a uma crescente preocupação pelo desenvolvimento socialmente justo e sustentável; daí que as políticas de desenvolvimento que se têm delineado têm implícita uma preocupação de maior equidade e justiça, aprendendo do passado para assim projetar o futuro. Ora quem aprecia o horizonte, sem menosprezar o seu espólio e memória, vive o momento presente empenhado em viabilizar o porvir. Esta atitude implica uma postura comprometida dos cidadãos com o social. E desta forma comprometida, empreendedora e corresponsável (...) que se compreende o capital social como meio de desenvolvimento sustentável. Com este estudo procura-se perceber até que ponto o capital social é um dos fatores determinantes do desenvolvimento sustentável. Indagam-se, para isso, os indicadores que melhor podem medir o capital social. De uma forma mais específica, procura-se compreender até que ponto a sociedade portuguesa tem estimulado o capital social como recurso fundamental para o seu desenvolvimento. Esta questão é ilustrada a partir do inquérito do European Values Survey e, de uma forma longitudinal, analisam-se os comportamentos dos portugueses entre 1990 e 2008. Os resultados mostram que os portugueses não estão ainda sensibilizados para a problemática do desenvolvimento sustentável, revelam posturas muito fechadas, pouco ou nada preocupadas com a construção de uma sociedade mais ativa e comprometida com o bem comum. (shrink)

The concept of social capital is a comprehensive social phenomenon consisting of social support, social integration, values, and norms. In social and economic transactions and economic and physical capital, non-monetary human, cultural, and social capital types have been accepted as neoclassical capital theories. The increase in information communication technologies, especially in economic relations, has now caused individuals to connect with weaker bonds compared with that in the past. Social capital parameters have gained importance to achieve (...) this interaction. This article reveals that the issue of providing corporate loyalty to emergency department employees with a good team spirit is considered as a strong social capital parameter. (shrink)

John Searle’s The Construction of Social Reality and Hernando de Soto’s The Mystery of Capital shifted the focus of current thought on capital and economic development to the cultural and conceptual ideas that underpin market economies and that are taken for granted in developed nations. This collection of essays assembles 21 philosophers, economists, and political scientists to help readers understand these exciting new theories.

We investigated the impact of psychological capital (PsyCap) on supervisory-rated innovative performance and job stress. Data collected from a diverse sample (N = 237 paired responses) of employees from various organizations in Pakistan provided good support for the hypotheses. The results indicate that PsyCap is positively related to innovative job performance and negatively related to job stress. High PsyCap individuals were rated as exhibiting more innovative behaviours by their supervisors than low PsyCap individuals. Particularly, we found that high PsyCap (...) individuals were more likely to generate, acquire support for, and implement novel ideas in their workplace. Similarly, individuals with high PsyCap reported lower levels of job stress as compared to their low PsyCap counterparts. (shrink)

From a juridical standpoint, Kant ardently upholds the state's right to impose the death penalty in accordance with the law of retribution. At the same time, from an ethical standpoint, Kant maintains a strict proscription against suicide. The author proposes that this latter position is inconsistent with and undercuts the former. However, Kant's division between external (juridical) and internal (moral) lawgiving is an obstacle to any argument against Kant's endorsement of capital punishment based on his own disapprobation of suicide. (...) Nevertheless, Kant's basic conception of autonomy underlies both of these otherwise distinct forms of lawgiving, such that acts of suicide and capital punishment are rendered equally irrational within his overall framework. (shrink)

One of the many arguments against capital punishment is that execution is irrevocable. At its most simple, the argument has three premises. First, legal institutions should abolish penalties that do not admit correction of error, unless there are no alternative penalties. Second, irrevocable penalties are those that do not admit of correction. Third, execution is irrevocable. It follows that capital punishment should be abolished. This paper argues for the third premise. One might think that the truth of this (...) premise is self-evident. But in his paper “Is the Death Penalty Irrevocable?” Mike Davis argues that it is false: the death penalty is not irrevocable. While Davis’ argument is itself somewhat compelling, it receives additional support from work in the metaphysics of death, specifically the literature on posthumous harm. Strengthened in this way, the argument deserves careful consideration. I begin with a quick sketch of Davis’ argument, then show how the Pitcher-Feinberg theory of posthumous harm enables a more robust argument against the irrevocability of capital punishment, defending their theory of harm against standard objections in the literature. Having established the coherency of the robust argument, I conclude that it nevertheless fails to make the case against irrevocability. This is because it ignores the full set of practical requirements incumbent on legal institutions that wrongly punish someone. (shrink)

In 2009, the owners of Mobile Joint Stock Company (Mobile World) were struggling to manage the challenges of rapid internal growth in a fast-changing and competitive industry. At the same time, private equity firm Mekong Capital was considering its role in the company and how to guide future growth. There was some dissension between the two parties; how could they resolve their differences and add value to the company?

Almost entirely ignored in the linguistic theorising on names and descriptions is a hybrid form of expression which, like definite descriptions, begin with 'the' but which, like proper names, are capitalised and seem to lack descriptive content. These are expressions such as the following, 'the Holy Roman Empire', 'the Mississippi River', or 'the Space Needle'. Such capitalised descriptions are ubiquitous in natural language, but to which linguistic categories do they belong? Are they simply proper names? Or are they definite descriptions (...) with unique orthography? Or are they something else entirely? This paper assesses two obvious assimilation strategies: (i) assimilation to proper names and (ii) assimilation to definite descriptions. It is argued that both of these strategies face major difficulties. The primary goal is to lay the groundwork for a linguistic analysis of capitalised descriptions. Yet, the hope is that clearing the ground on capitalised descriptions may reveal useful insights for the on-going research into the semantics and syntax of their lower-case or 'the'-less relatives. (shrink)

Abstract: The study aimed to identify the relationship between psychological capital and dedication to work among administrative employees in Palestinian universities, and in order to achieve the objectives of the study, a descriptive analytical approach was used, and the study population consisted of all administrative employees in Palestinian universities: the Islamic University, Al-Azhar University, Palestine University, and Al-Quds Open University The number of (1104) male and female employees was chosen, and a proportional stratified sample of (320) male and female (...) employees was chosen, where the study tools were applied to them, represented by the psychological capital questionnaire and the job link questionnaire, and (294) male and female employees responded with a response rate of (91.90%). The study reached several results, the most important of which was that the level of psychological capital was high in Palestinian universities, where the relative weight reached (80.23%), and the field of optimism came first with a relative weight (82.05%), then the field of self-efficacy with a relative weight (80.75%), then The field of hope with a relative weight (79.75%), and finally the field of flexibility with a relative weight (78.37%). The results also showed that the level of dedication to work among the administrative employees in Palestinian universities in Gaza Strip was high and reached (82.52%), and the results showed that there are no differences between Respondents' responses about psychological capital were attributed to the variable of gender and years of service, while differences appeared in favor of the age variable in favor of the group (over 50 years and 31-40 years), differences in favor of bachelors and postgraduate studies at the expense of the diploma, and differences attributed to the variable of work status in favor of the academic in an administrative position . In light of the results of the study, the researchers recommend that the employee be given tasks and responsibilities that enhance his tendencies and positive outlook on the nature of his work, and provide a work environment that supports creativity and has the necessary vitality and interest in building human relationships. (shrink)

El presente artículo propone una interpretación ontológica del concepto de capital humano a la luz de la metafísica de Nietzsche y de “El Trabajador” de Jünger. En ese sentido cabe preguntarse por el fundamento y las implicancias de aquel concepto que habiendo crecido dentro del ámbito económico, supone sin embargo el suelo de una nueva comprensibilidad de la posición histórica del hombre.

A summary of issues related to symbolic capital, authorial presences, and intellectual property rights, and the necessity of finding a way out of 500-600 years of capitalist exploitation of the knowledge commons.

In this article I spell out a conception of dignity grounded in African moral thinking that provides a plausible philosophical foundation for human rights, focusing on the particular human right not to be executed by the state. I first demonstrate that the South African Constitutional Court’s sub-Saharan explanations of why the death penalty is degrading all counterintuitively entail that using deadly force against aggressors is degrading as well. Then, I draw on one major strand of Afro-communitarian thought to develop a (...) novel conception of dignity as the view that what is special and inviolable about human nature is our capacity for harmonious relationships. I argue that a principle of respect for the dignity of such a capacity entails that the death penalty is an indignity but that deadly force in self- or other-defense need not be, and I contend that this African- inspired principle promises to do no worse than the more Western, Kantian principle of respect for autonomy at accounting for a broad range of human rights. (shrink)

This brief essay responds to the Supreme Court’s recent decision in Bucklew v. Precythe. It contends that the argument relied upon by the Court in that decision, as well as in Glossip v. Gross, is either trivial or demonstrably invalid. Hence, this essay provides a nonmoral reason to oppose the Court’s recent capital punishment decisions. The Court’s position that petitioners seeking to challenge a method of execution must identify a readily available and feasible alternative execution protocol is untenable, and (...) must be revisited. (shrink)

Human capital is that body of skills, knowledge, or dispositions that enhances the value of individuals’ contributions to economic production. Because human capital is both a byproduct of, and an important ingredient in, cooperative productive activities, it is subject to demands of justice. Here I consider what comparative justice in human capital benefits and burdens amounts to, with a special concern for the place of equality in allocating such burdens and benefits. Identifying these demands is complicated by (...) the fact that human capital is not discretely produced or exploited, making it difficult to envision human capital justice in historical terms. I defend a non-historical alternative that (I contend) both distributive and relational egalitarians can embrace, namely that that an allocation of human capital burdens and benefits is just only if under that distribution, no individual prefers another’s ledger of benefits and burdens to her own. (shrink)

A curious and comparatively neglected element of death penalty jurisprudence in America is my target in this paper. That element concerns the circumstances under which severely mentally disabled persons, incarcerated on death row, may have their sentences carried out. Those circumstances are expressed in a part of the law which turns out to be indefensible. This legal doctrine—competence-for-execution —holds that a condemned, death-row inmate may not be killed if, at the time of his scheduled execution, he lacks an awareness of (...) his impending death or the reasons for it. I argue that the law of CFE should be abandoned, along with the notion that it is permissible to kill the deeply disturbed just so long as they meet some narrow test of readiness to die. By adopting CFE, the courts have been forced to give independent conceptual and moral significance to a standard for competence that simply cannot bear the weight placed upon it. To be executable, CFE requires that a condemned prisoner meet a standard demonstrating an awareness of certain facts about his death. Yet this standard both leads to confusing and counter-intuitive results and is unsupported either by the reasons advanced by the courts on its behalf or by any of the standard theoretical justifications of criminal punishment. If executing the profoundly psychotic or delusional is wrong the law needs a better account of the wrong done when prisoners like Ford are killed. I suggest wherein that wrong might be located. (shrink)

What is the strongest argument grounded in African values, i.e., those salient among indigenous peoples below the Sahara desert, for abolishing capital punishment? I defend a particular answer to this question, one that invokes an under-theorized conception of human dignity. Roughly, I maintain that the death penalty is nearly always morally unjustified, and should therefore be abolished, because it degrades people’s special capacity for communal relationships. To defend this claim, I proceed by clarifying what I aim to achieve in (...) this essay, criticizing existing objections to the death penalty that ethicists, jurists and others have proffered on ‘African’ grounds, and, finally, advancing a new, dignity-based objection with a sub-Saharan pedigree that I take to be the most promising. (shrink)

En el presente trabajo se muestra cómo la colonialidad cultural surge, se desarrolla y se mantiene como derivación, parte y premisa de la lógica del capital. En tanto lógica cultural nacida con el capitalismo y mantenida hasta hoy, la colonialidad estuvo asociada, primero, a la acumulación originaria del capital y, después, a su reproducción ampliada. El trabajo también indaga en las relaciones entre colonialidad, por una parte, y poder, colonialismo y eurocentrismo, por otra.

Abstract: In this article we introduce an input-oriented democratic innovation – that we term ‘TaxTrack’ – which offers individual taxpayers the means to engage with their political economies in three ways. After joining the TaxTrack program, an individual can: (1) see and understand how much, and what types, of taxes they have contributed, (2) see and understand how their tax contributions are, or have been, used, and (3) control what their tax contributions can, or cannot, be spent on. We explain (...) this democratic innovation in two ways. The first is through evocation to prefigure what the innovation could look like in future practise which raises the prospects for both good and problematic outcomes. The second is through formal theory to produce a detailed model of the innovation to assist theory building. We conclude by discussing three interactive outcomes of ‘TaxTrack’ through the democratic innovations literature to establish the beginnings of a theory for the model. This theory tells us that ‘TaxTrack’ can return benefits to its users and the democratic regimes in which they are located but it may also place restrictions on output-oriented innovations like Participatory Budgeting. (shrink)

uses Bourdieu to analyze the dynamics between state terror and insurgent terrorism.

Main challenges, priorities and trends of the national health care are analyzed in the paper. The general concept of managerial capital was defined; its main sources were analyzed. Objective processes of developing a professional management system have been viewed. Within the framework of the forming organization’s management capital the following tasks of healthcare facilities’ management were determined. In the paper it is argues, that the process of managerial capital formation is ongoing in the frameworks of managerial staff’s (...) professionalization. Thus, the main directions and variants of professionalization of managerial staff in healthcare field are proposed. But nevertheless, it is important to emphasize, that professionalization of managerial staff in Ukrainian health care is very complicated process, due to the lack of special training basis for its realization and, especially, understanding of government its necessity. The problem of forming and developing managers of healthcare facilities has been emphasized in the paper. Requirements for modern healthcare professionals have been identified. (shrink)

This paper is based on the assumption that the high incomes of some professional sports athletes, such as players in professional leagues in the United States and Europe, pose an ethical problem of social justice. I deal with the questions of what should follow from this evaluation and in which ways those incomes should be regulated. I discuss three different options: a) the idea that the incomes of professional athletes should be limited, b) the idea that they should be vastly (...) taxed by the state, and c) the idea that there is a moral obligation for the athletes to spend portions of their incomes on good causes. I will conclude that in today’s circumstances there are good reasons to advocate both option one (limitation) and option two (taxation), but that priority should be given to taxation. (shrink)

The article is devoted to educational opportunities for the formation of social capital. Social capital is manifested in the ability of people to communicate and work together. Analysis of the concept of social capital allows understanding the foundations of social interaction, the need for trust, and the relationship between the formation and distribution of the social trust, norms, and social capital itself. Social capital does not exist outside people. Social capital cannot be characterized as (...) an attribute of a separate individual. Social capital belongs to the group, the community. Learning is a situation of joint activity. In modern pedagogy, the problem is how to teach, organizing effective joint forms of educational activity. In distance learning (e-learning), it is important to organize the educational environment to have properties that make up for the lack of live communication. Today, the subjective nature of the educational process, focused on the formation of a creative personality, is being affirmed. Educational priorities are aimed at comfortable, conflict-free cooperation between the student at all levels of the educational process and the teacher, perhaps even partnership. The teacher and the student jointly develop goals, objectives, problem search field of research, working "cocreatively," a mini-team. This anthropocentric pedagogical technology relates to project and problem technologies in the educational process. (shrink)

The study aimed to identify the reality of intellectual capital among NGOs Organizations in Palestine. The study used the descriptive analytical approach. A structured questionnaire was used to collect data that contribute to achieving the objectives of the study. The study population consists of workers in NGOs Organizations. A random sample was used to collect data. 222 applicable questionnaires were retrieved. The results of the study showed that the general estimate for intellectual capital amounted to 79.84%, and the (...) results showed similar ratios and values for the various axes of the study. Relational capital has a relative weight (81.05%), Structural capital has a relative weight (79.24%) and Human capital has a relative weight (79.22%). The study presented a set of recommendations, the most important of which are: the need to provide a budget for training and development, with the need to build clear foundations to motivate and encourage employees in organizations, and to give the management of institutions full freedom for employees to make decisions. (shrink)

This two-part, semi-gothic literary essay seeks a provisional definition of “benevolent capital” and a working description of types of artistic and scholarly work that have no value for Capital as such. The paradox observed is that such works may actually appeal to a certain aspect of Capital, insofar as present-day capitalism has within it forms of pre-modern political economy that may actually save Capital from its mad rush toward self-immolation.

The concept of natural capital denotes a rich variety of natural processes, such as ecosystems, that produce economically valuable goods and services. The Anthropocene signals a diminished state of nature, however, with some scholars claiming that no part of the Earth’s surface remains untouched. What are ecological economists to make of natural capital during the Anthropocene? Is natural capital still a coherent concept? What is the conceptual relationship between nature and natural capital? This article wrestles with (...) John Stuart Mill’s two concepts of nature and argues that during the Anthropocene, natural capital should be understood as denoting economically valuable processes that are not absolutely—but relatively—detached from intentional human agency. (shrink)

With the threats from Fintech firms and regulators, would banks ever be dethroned from the crown? The answer to this question yet remains to be examined.

With a diverse sample (N = 231 paired responses) of employees from various organizations in Pakistan, the authors tested for the main effects of perceived organizational politics and psychological capital on turnover intentions, job satisfaction, and supervisor-rated job performance. They also examined the moderating influence of psychological capital in the politics–outcomes relationships. Results provided good support for the proposed hypotheses. While perceived organizational politics was associated with all outcomes, psychological capital had a significant relationship with job satisfaction (...) and supervisor-rated performance only. As hypothesized, the negative relationship of perceived organizational politics with job satisfaction and supervisor-rated performance was weaker when psychological capital was high. However, the result for turnover intentions was counter to expectations where the politics–turnover intention relationship was stronger when psychological capital was high. (shrink)