Unemployment has been at historically high rates for an extended period, and while it has recently improved in certain countries, the unemployment that remains may be becoming structural. Aside from inequality, unemployment is accordingly the problem that is most likely to put critical pressure on our political institutions, disrupt the social fabric of our way of life, and even threaten the continuation of liberalism itself. Despite the obvious importance of the problem of unemployment, however, there has been a curious lack (...) of attention paid to this issue by contemporary non-Marxist political philosophers. Non-Marxists typically view unemployment as a technical matter, and doing something about it a question of means not ends, with the solution to this question depending on the kind of empirical determinations about what causes what that are best left to economists, not political philosophers. But I think this is a mistake. Because work is a major part of our social life, as well as something that for a great many people grounds their sense of who they are and provides the basis of their sense of self-respect, those unable to find work are missing out on a great deal of what makes for a meaningful life, and not just the economic benefits that social cooperation has to offer. Those who are unemployed accordingly have something to complain about, even if we do not let them starve, and the rest of us (or at least the institutions that represent us) may have some sort of moral obligation to take action to increase the number of employment opportunities currently available regardless of any uncertainty surrounding the effects that any actions open to us might have. The nature and extent of this moral obligation is what On Unemployment is dedicated to exploring. (shrink)

A fiscal administration shows the reality of government and public organization in their provision of public good or service for the citizen. It is an independent subject from the accounting, economic, political, and legal science, which is interdisciplinary and strives for any distinct goal of studies. A fiscal sustainability perhaps would be one ideal that this science would flounder to crystallize and hold out. The studies would be similar to the adjacent sciences, but could be defined ultimately for (...) its unique feature or characteristic. The accounting or accounting sciences would aim to set forth the standards of evaluating the operation and asset or debt as well as the formality to show the numerical status or assessment for the businesses, mainly private and secondarily public. The fiscal administration involves these aspects, but there are many other elements to inculcate the minds of fiscal researcher, such as public ideals or social justice beyond the math or numerical requirements. The economic science would guide the criterion of practice for the government or public organization when they contemplate on the fiscal issues or challenges. The efficiency of budget or basic concepts, i.e., scanty resources or appropriability problem, non-exclusion and non-exhaustion, eminent dichotomy between the private and public sectors or privatization, distinction between provision and production, and so on, would divulge a close dialogue and interactive understanding between the two sciences. Nevertheless, there are differences being present invariably and conceptually between them. For example, the market failure perhaps would be one stigmatic condition to increase the profile of fiscal science. A provision anticipated from the government had been defined far earlier from the classic thought, such as police and national defense. We may share the economic idea, such as Pareto criterion, but the fiscal administration would phase out a multifaceted interplay, principally because it concerns of rule of government and because of its general absoluteness. Many artificial and institutional assumption and terms would variegate the pure theory of Pareto optimal to struggle in the cause of immeasurable kinds of values or concepts. For example, democracy is based on the head count and generally from the value of equal voting in deciding a fiscal issue. The bloated payroll would perhaps presuppose an odd reality deviated from the Pareto ideals, and the logrolling or lobbying would upstage or provide a culprit to breach the economic ways of interaction or commandment. In some cases, they trade a vote to pass the public hurdle that misallocates the resources for less than efficient public programs. Nevertheless, it explains the place where we now stand, and the macro-economy or the kind of thoughts would be considered as most approximated with the quality of fiscal studies. The science of fiscal administration would not disappear unless our reality would be purified, as the economic thought espoused, for the idealistic liberal market or communism. In both cases, the government would no longer be necessary and the fiscal administration is never demanded. It also would be denied if the communist ideals would become a reality any ultimately, say, perish of government and idealistic friendship of working class without exploitation. This means the fiscal administration is a practical science, not merely a theoretical framework, which is to be investigated and approached for the kind of hybrid products. As the political science is basically a bland product on the concept of political power, it could be intermingled with the fiscal science partly in areas of thought, but be made distinct among another. (shrink)

Perceptual processes differ from cognitive, this paper argues, in functioning to be causally controlled by proximal stimuli, and being modular, at least in a modest sense that excludes their being isotropic in Jerry Fodor's sense. This claim agrees with such theorists as Jacob Beck and Ben Phillips that a function of stimulus-control is needed for perceptual status. In support of this necessity claim, I argue, inter alia, that E.J. Green's recent architectural account misclassifies processes deploying knowledge of grammar as (...) perceptual. _Pace_ Beck and Phillips, however, I argue a function of stimulus-control is insufficient for perceptual as opposed to cognitive status. One consideration in favour of such insufficiency, noted but (I argue) not convincingly rebutted by these theorists, concerns perpetually grounded demonstrative thought. Two other considerations trade on the fact that a function of stimulus-control can arise not from blind nature but intentional design or social institutions, where so-functioning processes may but need not be perceptual. I offer two cases where such processes are cognitive, viz. skilful play-by-play announcing of ongoing events, and voluntary visualizing of ongoing events under the guidance of apt play-by-play announcements, dubbed announcement-driven visualizing (ADV). The cognitive status of these three diverse phenomena cannot be explained by an absence of a perception-like representational format or content (for ADV has such) or by a presence of personal-level mental states causally mediating between stimuli and outputs (for perception has such). A bettter explanation invokes, I argue, the non-modular character of the generating process. (shrink)

Noam Chomsky's Poverty of the Stimulus Argument is one of the most famous and controversial arguments in the study of language and the mind. Though widely endorsed by linguists, the argument has met with much resistance in philosophy. Unfortunately, philosophical critics have often failed to fully appreciate the power of the argument. In this paper, we provide a systematic presentation of the Poverty of the Stimulus Argument, clarifying its structure, content, and evidential base. We defend the argument against (...) a variety of philosophical criticisms, new and old, and argue that the Poverty of the Stimulus Argument continues to deserve its guiding role in the study of language and the mind. (shrink)

Abstract: One of the most contentious challenges facing the Nigerian federal experiment today is that of revenue allocation. Right from the colonial era till present, finding an acceptable revenue formula has remained intractable as the various attempts have not gained wide acceptance. This paper chronicles the various revenue commissions in Nigeria and the formulae derived there from. Data for the paper were mainly from secondary sources. The theoretical nerve of the paper is based on the nature of intergovernmental fiscal (...) relations. The findings indicate that the derivation principle has been the main bone of contention since the discovery of oil in Nigeria. Based on this, the paper recommends a serious restructuring of the Nigerian federation to grant the various component units enough autonomy to develop at their own pace, while economic viability should be the main basis for creation of states and local governments. These states and local governments should also be encouraged to develop other revenue sources outside oil, and finally the issue of revenue allocation should be made open for all Nigerians to contribute in the true spirit of democracy. (shrink)

The problem of corruption in Ukraine has been examined, as well as Blockchain technology application feasibility in combating the phenomenon has been analyzed in the article. Blockchain instrumental features and properties, making the technology unique and determining its potential applications in many sectors of the economy, have been covered with much attention. The authors have analyzed both advantages and obstacles for a distributed data registry implementation. Analysis of benchmarks and application of the best practices of Blockchain technology in the public (...) sector, including fiscal process, have been presented in the study. Profound interest in exploring the technology feasibility has been emphasized on the part of the world's leading governments. Information on pilot Blockchain projects in the public sector of Ukraine has been presented. The article focuses on the fact that alongside with the technology area and ways of scaling its application, a new era of digital society development is emerging. (shrink)

The article is dedicated to the popular argument among nativists, who use it against the empiricist approach. We analyze the strongest objection against the poverty of the stimulus argument which is the curry argument. As a result of the critical consideration of the poverty of the stimulus discussion, we conclude that the curry argument is quite sound.

The Dominican Pedro de Ledesma was educated at the University of Salamanca, where he became a professor. He is considered one of the last members of the famous School of Salamanca. This work studies his contribution to economic thought as regards tax doctrine. In Ledesma’s thought almost a century of moral reflections developed by the Salamanca professors (such as Vitoria, Azpilcueta, Soto…) crystallises, who were echoed by other Spanish authors. Ledesma recapitulates this reflection by providing his personal point of view (...) on the subject in a historical period in which the Spanish influence had reached global dimensions. (shrink)

Traditionally, vision science and information/data visualization have interacted by using knowledge of human vision to help design effective displays. It is argued here, however, that this interaction can also go in the opposite direction: the investigation of successful visualizations can lead to the discovery of interesting new issues and phenomena in visual perception. Various studies are reviewed showing how this has been done for two areas of visualization, namely, graphical representations and interaction, which lend themselves to work on visual processing (...) and the control of visual operations, respectively. The results of these studies have provided new insights into aspects of vision such as grouping, attentional selection and the sequencing of visual operations. More generally yet, such results support the view that the perception of visualizations can be a useful domain for exploring the nature of visual cognition, inspiring new kinds of questions as well as casting new light on the limits to which information can be conveyed visually. (shrink)

Molti esperti concordano sul fatto che la pandemia di Covid-19 sia l'occasione giusta per iniziare a tassare l’anidride carbonica, ora che la domanda e quindi anche il prezzo dei combustibili fossili sono scesi. Tuttavia, la carbon tax continua ad essere vista con sospetto, soprattutto tra i progressisti, che temono che questa misura abbia effetti regressivi. Allo stesso tempo, i sostenitori di una carbon tax a entrate positive, che finanzi investimenti in progetti ecologici, rischiano di allarmare eccessivamente l’elettorato conservatore. In questo (...) articolo, sostengo dunque che una carbon tax neutra dal punto di vista delle entrate e che miri a ridurre il cuneo fiscale può combinare gli obiettivi redistributivi della sinistra europea, la lotta contro il cambiamento climatico e un’ampia accettabilità sociale. Tuttavia, il modo in cui la carbon tax viene proposta deve essere invertito: non più “mitigare il cambiamento climatico e così facendo raggiungere anche un secondo obiettivo sociale (in questo caso l'aumento del reddito salariale)”, ma “raggiungere un certo obiettivo sociale attraverso la tassazione dell’anidride carbonica”. (shrink)

El tratamiento contable y fiscal de los ingresos por ventas de inmuebles a plazo requieren en la actualidad especial atención por diversos motivos. En materia contable, por el reciente cambio que esta normativa tuvo con la entrada en vigencia de la NIIF 15, aplicable a las operaciones de referencia, considerando las dificultades que por lo general tiene la adopción de nuevas normas contables. En materia fiscal, por la “pobre” redacción que a nuestro entender presenta el artículo 13 del (...) Decreto Nº 150/007 reglamentario del IRAE -que otorga un tratamiento fiscal particular a las operaciones en cuestión- y puede llevar a diversas interpretaciones, desde por ejemplo si su aplicación es obligatoria, hasta qué resultados quedan incluidos en el mismo. Otro motivo relevante es la consideración del componente financiero, siempre presente en este tipo de transacciones. Lo anteriormente expuesto, nos lleva a plantearnos la hipótesis de que en nuestro país existen diferentes interpretaciones en el tratamiento contable y fiscal de la operación en cuestión. A los efectos de demostrarla, y luego de un estudio de la normativa aplicable, se realizó un relevamiento de la situación actual sobre el tema de estudio en algunos de los principales estudios contables referentes en la materia. La investigación concluye en que la hipótesis planteada resulta ser parcialmente verdadera, ya que se constataron diversas interpretaciones en la aplicación de la normativa fiscal, pero no así en la contable, aunque en esta última, se detectaron casos de incumplimiento. En virtud de esas diversas interpretaciones, este equipo de investigación aporta el método que aplicaría al caso tratado. (shrink)

Recent studies have demonstrated neural overlap between resting state activity and self-referential processing. This “rest-self” overlap occurs especially in anterior cortical midline structures like the perigenual anterior cingulate cortex (PACC). However, the exact neurotemporal and biochemical mechanisms remain to be identified. Therefore, we conducted a combined electroencephalography (EEG)-magnetic resonance spectroscopy (MRS) study. EEG focused on pre-stimulus (e.g., prior to stimulus presentation or perception) power changes to assess the degree to which those changes can predict subjects’ perception (and judgment) (...) of subsequent stimuli as high or low self-related. MRS measured resting state concentration of glutamate, focusing on PACC. High pre-stimulus (e.g., prior to stimulus presentation or perception) alpha power significantly correlated with both perception of stimuli judged to be highly self-related and with resting state glutamate concentrations in the PACC. In sum, our results show (i) pre-stimulus (e.g., prior to stimulus presentation or perception) alpha power and resting state glutamate concentration to mediate rest-self overlap that (ii) dispose or incline subjects to assign high degrees of self-relatedness to perceptual stimuli. (shrink)

"From Stimulus to Science" crystallises one of America's most celebrated philosophers' thinking of a lifetime on naturalised epistemology. This slim volume grew out of Quine's Ferrarer Mora Lectures of 1990 at the Universitat de Girona in Catalonia. Its overarching theme can fairly be described as rational reconstruction of the passage to mature, predictive scientific theory from “...the mere impacts of rays and particles on our surfaces and a few odds and ends such as the strain of walking uphill” (p. (...) 16). (shrink)

Dans Word and Object, Quine propose explicitement une définition de la notion de signification-stimulus dans les termes du behaviorisme. Cette caractérisation est commandée par son naturalisme, qui consiste à faire de la philosophie une partie de la science empirique. Il est néanmoins généralement admis que la science entend décrire les phénomènes tandis qu’à la suite du tournant linguistique, la philosophie se concentre sur le langage. Dans ces conditions, il est légitime de chercher à déterminer le statut logique que l’on (...) doit assigner à la notion de signification-stimulus chez Quine. Nous présentons à cet effet trois procédures langagières bien distinctes dans la littérature. Nous ébauchons ensuite le cadre théorique dans lequel se situe la notion de signification-stimulus avant d’en proposer une reconstruction rationnelle en termes neurophysiologiques. Ces considérations apportées, nous montrons que la caractérisation que Quine donne de cette notion constitue non une définition, mais une explication. (shrink)

Social experimental research commonly employs media to elicit responses from research subjects. This use of media is broadly protected under fair use exemptions to copyright, and creators of content used in experiments are generally not afforded any formal consideration or protections in existing research ethics frameworks. Online social networking sites are an emerging and important setting for social experiments, and in this context the material used to elicit responses is often content produced by other users. This article argues that users (...) may have a reasonable interest in controlling the use of their content in experiments conducted in online social networks. Matters of risk and autonomy in research ethics are explored by analogy to active debates in law over adhesion contracts, moral rights, and the right to be forgotten. The article concludes by considering practical difficulties in identifying and protecting the interests of creators. (shrink)

Quine claims that holism (i.e., the Quine-Duhem thesis) prevents us from defining synonymy and analyticity (section 2). In Word and Object, he dismisses a notion of synonymy which works well even if holism is true. The notion goes back to a proposal from Grice and Strawson and runs thus: R and S are synonymous iff for all sentences T we have that the logical conjunction of R and T is stimulus-synonymous to that of S and T. Whereas Grice and (...) Strawson did not attempt to defend this definition, I try to show that it indeed gives us a satisfactory account of synonymy. Contrary to Quine, the notion is tighter than stimulus-synonymy – particularly when applied to sentences with less than critical semantic mass (section 3). Now according to Quine, analyticity could be defined in terms of synonymy, if synonymy were to make sense: A sentence is analytic iff synonymous to self-conditionals. This leads us to the following notion of analyticity: S is analytic iff, for all sentences T, the logical conjunction of S and T is stimulus-synonymous to T; an analytic sentence does not change the semantic mass of any theory to which it may be conjoined (section 4). This notion is tighter than Quine's stimulus-analyticity; unlike stimulus-analyticity, it does not apply to those sentences from the very center of our theories which can be assented to come what may, even though they are not synthetic in the intuitive sense (section 5). Conclusion: We can have well-defined notions of synonymy and analyticity even if we embrace Quine's holism, naturalism, behaviorism, and radical translation. Quine's meaning skepticism is to be repudiated on Quinean grounds. (shrink)

Perception of time is susceptible to distortions; among other factors, it has been suggested that the perceived duration of a stimulus is affected by the observer’s expectations. It has been hypothesized that the duration of an oddball stimulus is overestimated because it is unexpected, whereas repeated stimuli have a shorter perceived duration because they are expected. However, recent findings suggest instead that fulfilled expectations about a stimulus elicit an increase in perceived duration, and that the oddball effect (...) occurs because the oddball is a target stimulus, not because it is unexpected. Therefore, it has been suggested that top-down attention is sometimes sufficient to explain this effect, and sometimes only necessary, with an additional contribution from saliency. However, how the expectedness of a target stimulus and its salient features affect its perceived duration is still an open question. In the present study, participants’ expectations about and the saliency of target stimuli were orthogonally manipulated with stimuli presented on a short (Experiment 1) or long (Experiment 2) temporal scale. Four repetitive standard stimuli preceded each target stimulus in a task in which participants judged whether the target was longer or shorter in duration than the standards. Engagement of top-down attention to target stimuli increased their perceived duration to the same extent irrespective of their expectedness. A small but significant additional contribution to this effect from the saliency of target stimuli was dependent on the temporal scale of stimulus presentation. In Experiment 1, saliency only significantly increased perceived duration in the case of expected target stimuli. In contrast, in Experiment 2, saliency exerted a significant effect on the overestimation elicited by unexpected target stimuli, but the contribution of this variable was eliminated in the case of expected target stimuli. These findings point to top-down attention as the primary cognitive mechanism underlying the perceptual extraction and processing of task-relevant information, which may be strongly correlated with perceived duration. Furthermore, the scalar properties of timing were observed, favoring the pacemaker-accumulator model of timing as the underlying timing mechanism. (shrink)

The purpose of the article is to analyze the prerequisites, advantages, problems and prospects for the development of the processes of financial decentralization in Ukraine. Initially, the article reveals the features of the federal and unitary arrangements of states. As research has shown, the principles of fiscal federalism have been increasingly used by unitary states. The legislative and normative legal acts regulating the implementation of the decentralization policy in Ukraine are justified and given. Characteristics of the formation of new (...) structures, such as: united territorial societies and their sources of financing are characterized. Changes in incomes in local budgets as a result of decentralization are analyzed, and their significant growth is observed. The mechanism of horizontal leveling of the tax ability of territories has been developed, which helps to remove imbalances and unevenness, most of the budgets of Ukraine are recipients of budgetary funds, since they receive a basic subsidy. The influence of the development of information technologies on entrepreneurial activity in small towns and villages is determined. Information technology is a tool of points of growth of territories. Decentralization will not gradually increase due to urbanization processes, but will be accompanied by new development mechanisms, where the labor force and the means of production will unite and help create a qualitatively new environment. (shrink)

Spontaneous activity levels prior to stimulus presentation can determine how that stimulus will be perceived. It has also been proposed that such spontaneous activity, particularly in the default-mode network (DMN), is involved in self-related processing. We therefore hypothesised that pre-stimulus activity levels in the DMN predict whether a stimulus is judged as self-related or not. Method: Participants were presented in the MRI scanner with a white noise stimulus that they were instructed contained their name or (...) another. They then had to respond with which name they thought they heard. Regions where there was an activity level difference between self and other response trials two seconds prior to the stimulus being presented were identified. Results: Pre-stimulus activity levels were higher in the right temporoparietal junction (RTPJ), the right temporal pole (RTP), and the left superior temporal gyrus in trials where the participant responded that they heard their own name than trials where they responded that they heard another. Conclusion: Pre-stimulus spontaneous activity levels in particular brain regions, largely overlapping with the DMN, predict the subsequent judgement of stimuli as self-related. This extends our current knowledge of self-related processing and its apparent relationship with intrinsic brain activity in what can be termed a rest-self overlap. (shrink)

The innate knowledge problem is a classical problem in philosophy, which has been known since the classical antiquity. Plato in his dialogues Meno and Phaedo formulated the doctrine of innate ideas and proposed an early version of the poverty of the stimulus argument, which is the most frequently used argument in innate knowledge debates. In the history of philosophy there was also an opposite view. This approach is often associated with J. Locke’s philosophy. Locke thought that all our knowledge (...) about the world is a product of the universal learning mechanisms whose functioning is based on perception. The question about the presence of innate ideas in the human mind still remains relevant. New findings in cognitive science and neurosciences and also some recent arguments from philosophers contribute to the contemporary discussion between the spokesmen of the rival approaches to this problem. The paper presents the investigation of one of the approaches to solving the problem of innate concepts, which is called a “concept nativism.” It highlights the outstanding characteristics of the concept nativism: (a) domain specificity position, (b) belief that domain-specific mechanisms of learning are innate and (c) belief that at least some concepts are innate. The article also proposes an analysis of notions “innateness” and “idea” which is important for understanding nativists’ approach to innate ideas theory. And finally, it describes the most popular nativists’ arguments: (a) references to empirical studies using the preferential looking technique, (b) the poverty of the stimulus argument and (c) the argument from animals. (shrink)

Fiona Cowie's book What's Within: Nativism Reconsidered offers an important critical assessment of nativist views of the mind. She provides an account of what nativism consists in, and discusses prominent nativist views of concept acquisition and language acquisition. In the latter case, she also offers an empiricist alternative to Chomskyan nativist accounts, and claims that the main arguments for an innate language faculty—one that embodies Universal Grammar—don't work. We provide an overview of her position, focusing mostly on her views about (...) natural language, and argue that she has underestimated the power the poverty of the stimulus argument and consequently has underestimated the advantages of nativist models of language acquisition. (shrink)

In the worlds of philosophy, linguistics, and communications theory, a view has developed which understands conscious experience as experience which is 'reflected' back upon itself through language. This indicates that the consciousness we experience is possible only because we have culturally invented language and subsequently evolved to accommodate it. This accords with the conclusions of Daniel Dennett (1991), but the 'hermeneutic objection' would go further and deny that the objective sciences themselves have escaped the hermeneutic circle. -/- The consciousness we (...) humans experience is developed only within the context of crossing the 'symbolic threshold' (Percy 1975; Deacon 1997) and one of the earliest and most important symbols we acquire is that of the self, or 'the subject of experience'. It is only when we achieve self-awareness that the world, as such, comes to exist for us as an object (which contains categories and sub-categories of objects). Any consciousness imputed to prelinguistic stages of development is based on projection and guesswork, since we can know nothing directly of it. It can be said that any experience which does not separate an inner subject from an outer world is probably a continuum of sensation in which environmental stimulus and instinctive response are experienced as a unity; it may be 'lived experience' but it is experience 'lived' non-consciously. -/- Speech requires assertion and by learning to speak we find ourselves asserting, in essence, our selves into the world. The narrative form of language allows us to develop life stories, self-knowledge, and, most important, narrative memory coincident with narrative time. All this is made possible with the intersubjective 'net' of language which allows us to know ourselves by first identifying with the viewpoint of others; and, later, such allows us to identify with other minds as we anticipate their reception our communication. These three, assertion, narrative, and intersubjectivity are the essence of what language is and are the keystones that make culture possible outside of nature. (shrink)

How much does stimulus input shape perception? The common-sense view is that our perceptions are representations of objects and their features and that the stimulus structures the perceptual object. The problem for this view concerns perceptual biases as responsible for distortions and the subjectivity of perceptual experience. These biases are increasingly studied as constitutive factors of brain processes in recent neuroscience. In neural network models the brain is said to cope with the plethora of sensory information by predicting (...) stimulus regularities on the basis of previous experiences. Drawing on this development, this chapter analyses perceptions as processes. Looking at olfaction as a model system, it argues for the need to abandon a stimulus-centred perspective, where smells are thought of as stable percepts, computationally linked to external objects such as odorous molecules. Perception here is presented as a measure of changing signal ratios in an environment informed by expectancy effects from top-down processes. (shrink)

The coronavirus disease 2019 (COVID-19) crisis ought to serve as a reminder about the costs of failure to consider another long-term risk, climate change. For this reason, it is imperative to consider the merits of policies that may help to limit climate damages. This essay rebuts three common objections to carbon taxes: (1) that they do not change behaviour, (2) that they generate unfair burdens and increase inequality, and (3) that fundamental, systemic change is needed instead of carbon taxes. The (...) responses are (1) that there is both theoretical and empirical reason to think that carbon taxes do change behaviour, with larger taxes changing it to a greater extent; (2) that undistributed carbon taxes are regressive but distributing the tax receipts can alleviate that regressivity (and, in many cases, make the overall effect progressive); and (3) that while small changes for increasing democratic decision-making may be helpful, (fundamental) change takes time and the climate crisis requires urgent action. [Open access] //// -/- La crise de lamaladie à coronavirus 2019 (COVID-19) devrait servir de rappel sur les coûts de la non-prise en compte d’un autre risque à long terme, les changements climatiques. Pour cette raison, il est impératif de considérer lesmérites des politiques susceptibles de contribuer à limiter les changements climatiques. Cet essai réfute trois objections courantes aux taxes sur le carbone : (1) qu’elles ne changent pas les comportements (2) qu’elles génèrent des charges injustes et augmentent les inégalités, et (3) qu’un changement fondamental et systémique est nécessaire au lieu de taxes sur le carbone. Les réponses sont (1) qu’il existe des raisons à la fois théoriques et empiriques de penser que les taxes sur le carbone modifient effectivement les comportements, et que des taxes plus élevées les modifient dans une plus grande mesure; (2) que les taxes sur le carbone non distribuées sont régressives,mais que la distribution des recettes fiscales peut atténuer cette régressivité (et, dans de nombreux cas, rendre l’effet global progressif); et (3) que, bien que de petits changements pour l’amélioration de la prise de décision démocratique peuvent être utiles, un changement (fondamental) prend du temps et la crise climatique exige une action urgente. (shrink)

The distinction between perception and cognition frames countless debates in philosophy and cognitive science. But what, if anything, does this distinction actually amount to? In this introductory article, we summarize recent work on this question. We first briefly consider the possibility that a perception-cognition border should be eliminated from our scientific ontology, and then introduce and critically examine five positive approaches to marking a perception–cognition border, framed in terms of phenomenology, revisability, modularity, format, and stimulus-dependence.

In The Border between Seeing and Thinking, Ned Block argues that the distinction between perception and cognition should be grounded in representational format. I object that cognition is multifaceted, and includes representations with the same format as some perceptual representations. We can save Block’s view by interpreting it as concerning the border between one elite species of cognition—namely, propositional thought—and everything below it, including perception. But that leaves the border between perception and cognition in general unexplained. To fill this gap, (...) I recommend my stimulus-dependence account of the border and reply to objections Block raises against it. This brings into relief a category of mind that is crucial to understanding human infants and nonhuman animals—namely, nonpropositional cognition, which sits between perception and propositional thought. (shrink)

There is no agreement on whether any invertebrates are conscious and no agreement on a methodology that could settle the issue. How can the debate move forward? I distinguish three broad types of approach: theory-heavy, theory-neutral and theory-light. Theory-heavy and theory-neutral approaches face serious problems, motivating a middle path: the theory-light approach. At the core of the theory-light approach is a minimal commitment about the relation between phenomenal consciousness and cognition that is compatible with many specific theories of consciousness: the (...) hypothesis that phenomenally conscious perception of a stimulus facilitates, relative to unconscious perception, a cluster of cognitive abilities in relation to that stimulus. This “facilitation hypothesis” can productively guide inquiry into invertebrate consciousness. What is needed? At this stage, not more theory, and not more undirected data gathering. What is needed is a systematic search for consciousness-linked cognitive abilities, their relationships to each other, and their sensitivity to masking. (shrink)

A question arising from the COVID-19 crisis is whether the merits of cases for climate policies have been affected. This article focuses on carbon pricing, in the form of either carbon taxes or emissions trading. It discusses the extent to which relative costs and benefits of introducing carbon pricing may have changed in the context of COVID-19, during both the crisis and the recovery period to follow. In several ways, the case for introducing a carbon price is stronger during the (...) COVID-19 crisis than under normal conditions. Oil costs are lower than normal, so we would expect less harm to consumers compared to normal conditions. Governments have immediate need for diversified new revenue streams in light of both decreased tax receipts and greater use of social safety nets. Finally, supply and demand shocks have led to already destabilized supply-side activities, and carbon pricing would allow this destabilization to equilibrate around greener production for the long-term. The strengthening of the case for introducing carbon pricing now is highly relevant to discussions about recovery measures, especially in the context of policy announcements from the European Union and United States House of Representatives. Key Policy Insights: • Persistently low oil prices mean that consumers will face lower pain from carbon pricing than under normal conditions. • Many consumers are more price-sensitive during the COVID-19 context, which suggests that a greater relative burden from carbon prices would fall upon producers as opposed to consumers than under normal conditions. • Carbon prices in the COVID-19 context can introduce new revenue streams, assisting with fiscal holes or with other green priorities. • Carbon pricing would contribute to a more sustainable COVID-19 recovery period, since many of the costs of revamping supply chains are already being felt while idled labor capacity can be incorporated into firms with lower carbon-intensity. (shrink)

Perception involves the processing of content or information about the world. In what form is this content represented? I argue that perception is widely compositional. The perceptual system represents many stimulus features (including shape, orientation, and motion) in terms of combinations of other features (such as shape parts, slant and tilt, common and residual motion vectors). But compositionality can take a variety of forms. The ways in which perceptual representations compose are markedly different from the ways in which sentences (...) or thoughts are thought to be composed. I suggest that the thesis that perception is compositional is not itself a concrete hypothesis with specific predictions; rather it affords a productive framework for developing and evaluating specific empirical hypotheses about the form and content of perceptual representations. The question is not just whether perception is compositional, but how. Answering this latter question can provide fundamental insights into perception. (shrink)

Fear generalisation is a psychological phenomenon that occurs when fear that is elicited in response to a frightening stimulus spreads to similar or related stimuli. The practical harms of pathological fear generalisation related to trauma are well-documented, but little or no attention has been given so far to its epistemic harms. This paper fills this gap in the literature. It shows how the psychological phenomenon, when it becomes pathological, substantially curbs the epistemic agency of those who experience the fear (...) that generalizes, limiting their ability to respond to evidence, and substantially limiting their epistemic horizons. It is argued that when these epistemic harms are caused by wrongful actions and decisions of individuals or institutions, because the fear is elicited in response to a traumatic experience inflicted by them, the harms should be considered epistemic wrongs. The epistemic wrongs are closely akin to agential epistemic injustice, a variety of distributive epistemic injustice, and sometimes also involve epistemic exclusion. The paper thereby identifies a previously underexplored psychological mechanism that can be a vehicle through which both individuals and institutions can epistemically wrong others. The argument has implications for how both epistemic wrongs and epistemic injustice should be conceived, suggesting that both can occur without being caused by primarily epistemic flaws or errors, or a bad epistemic character. Finally, it highlights the advantage of taking a victim-centred approach to understanding epistemic harm. (shrink)

In this chapter, I argue that it is impossible to trust the Big Tech companies, in an ethically important sense of trust. The argument is not that these companies are untrustworthy. Rather, I argue that the power to hold the trustee accountable is a necessary component of this sense of trust, and, because these companies are so powerful, they are immune to our attempts, as individuals or nation-states, to hold them to account. It is, therefore, literally impossible to trust Big (...) Tech. After introducing the accounts of trust and power that I deploy, I argue that Big Tech companies have four kinds of power that render them unaccountable: fiscal power, political power, data power, and cognitive power. I conclude by reflecting on recent calls to break up the Big Tech firms, suggesting a new antitrust test in the light of my arguments. (shrink)

A prominent view holds that perception and memory are distinguished at least partly by their temporal orientation: Perception functions to represent the present, while memory functions to represent the past. Call this view perceptual presentism. This chapter critically examines perceptual presentism in light of contemporary perception science. I adduce evidence for three forms of perceptual sensitivity to the past: (i) shaping perception by past stimulus exposure, (ii) recruitment of mnemonic representations in perceptual processing, and (iii) perceptual representation of present (...) objects as possessing past properties. I argue that forms (i) and (ii) are consistent with perceptual presentism, while form (iii) poses a genuine threat to the view. While the empirical case for form (iii) remains inconclusive, I suggest that the most serious challenges to perceptual presentism derive from representations that integrate mnemonic and present-tensed elements in the performance of canonical perceptual functions, such as perceiving object continuity over time. (shrink)

One Stoic response to the skeptical indistinguishability argument is that it fails to account for expertise: the Stoics allow that while two similar objects create indistinguishable appearances in the amateur, this is not true of the expert, whose appearances succeed in discriminating the pair. This paper re-examines the motivations for this Stoic response, and argues that it reveals the Stoic claim that, in generating a kataleptic appearance, the perceiver’s mind is active, insofar as it applies concepts matching the perceptual (...) class='Hi'>stimulus. I argue that this claim is reflected in the Stoic definition of the kataleptic appearance, and that it respects their more general account of mental representation. I further suggest that, in attributing some activity to the mind in creating each kataleptic appearance, and in claiming that the expert’s mind allows her to form more kataleptic appearances than the amateur, the Stoics draw inspiration from the wax tablet model in Plato’s Theaetetus (190e–196d), where Socrates distinguishes the wise from the ignorant on the basis of how well they match sensory input with its appropriate mental ‘seal’ (σφραγίς). (shrink)

Dispositions are modal properties. The standard conception of dispositions holds that each disposition is individuated by its stimulus condition(s) and its manifestation(s), and that their modality is best captured by some conditional construction that relates stimulus to manifestation as antecedent to consequent. I propose an alternative conception of dispositions: each disposition is individuated by its manifestation alone, and its modality is closest to that of possibility — a fragile vase, for instance, is one that can break easily. The (...) view is expounded in some detail and defended against the major objections. (shrink)

Introspection is a fundamental part of our mental lives. Nevertheless, its reliability and its underlying cognitive architecture have been widely disputed. Here, I propose a principled way to model introspection. By using time-tested principles from signal detection theory (SDT) and extrapolating them from perception to introspection, I offer a new framework for an introspective signal detection theory (iSDT). In SDT, the reliability of perceptual judgments is a function of the strength of an internal perceptual response (signal- to-noise ratio) which is, (...) to a large extent, driven by the intensity of the stimulus. In parallel to perception, iSDT models the reliability of introspective judgments as a function of the strength of an internal introspective response (signal-to-noise ratio) which is, to a large extent, driven by the intensity of conscious experiences. Thus, by modelling introspection after perception, iSDT can calibrate introspection’s reliability across a whole range of contexts. iSDT offers a novel, illuminating way of thinking about introspection and the cognitive processes that support it. (shrink)

Artificial agents (AAs), particularly but not only those in Cyberspace, extend the class of entities that can be involved in moral situations. For they can be conceived of as moral patients (as entities that can be acted upon for good or evil) and also as moral agents (as entities that can perform actions, again for good or evil). In this paper, we clarify the concept of agent and go on to separate the concerns of morality and responsibility of agents (most (...) interestingly for us, of AAs). We conclude that there is substantial and important scope, particularly in Computer Ethics, for the concept of moral agent not necessarily exhibiting free will, mental states or responsibility. This complements the more traditional approach, common at least since Montaigne and Descartes, which considers whether or not (artificial) agents have mental states, feelings, emotions and so on. By focussing directly on mind-less morality we are able to avoid that question and also many of the concerns of Artificial Intelligence. A vital component in our approach is the Method of Abstraction for analysing the level of abstraction (LoA) at which an agent is considered to act. The LoA is determined by the way in which one chooses to describe, analyse and discuss a system and its context. The Method of Abstraction is explained in terms of an interface or set of features or observables at a given LoA. Agenthood, and in particular moral agenthood, depends on a LoA. Our guidelines for agenthood are: interactivity (response to stimulus by change of state), autonomy (ability to change state without stimulus) and adaptability (ability to change the transition rules by which state is changed) at a given LoA. Morality may be thought of as a threshold defined on the observables in the interface determining the LoA under consideration. An agent is morally good if its actions all respect that threshold; and it is morally evil if some action violates it. That view is particularly informative when the agent constitutes a software or digital system, and the observables are numerical. Finally we review the consequences for Computer Ethics of our approach. In conclusion, this approach facilitates the discussion of the morality of agents not only in Cyberspace but also in the biosphere, where animals can be considered moral agents without their having to display free will, emotions or mental states, and in social contexts, where systems like organizations can play the role of moral agents. The primary cost of this facility is the extension of the class of agents and moral agents to embrace AAs. (shrink)

Recent work on the resource curse argues that the effect of resource wealth on development outcomes is a conditional one: resource dependent countries with low quality institutions are vulnerable to a resource curse, while resource dependent countries with high quality institutions are not. But extant models neglect the ways in which the inflow of resource revenue impacts the institutional environment itself. In this paper, I present a formal model to show that where domestic institutions do not limit state leaders' discretion (...) over policy prior to becoming fiscally reliant on resources, those leaders have little incentive in the wake of resource windfalls to establish institutional mechanisms that limit their discretion. Importantly, this shows that simple calls for domestic institutional reform are unlikely to be effective. Among other things, future prescriptions to mitigate the resource curse must focus on decreasing rulers' fiscal reliance on resources. (shrink)

Negative subjective reports such as “I didn’t see the stimulus” can be interpreted as indicating either that the subject didn’t see the stimulus, or as indicating that, while the subject did see the stimulus, the strength of sensory signals associated with the stimulus fell below a conservative criterion for answering “seen”. Determining which of these two interpretations is correct is the criterion problem. I present two ways in which researchers can solve this problem. But there’s more. (...) What I call the “new criterion problem” consists in determining whether criteria effects reflect perceptual changes, or changes in response strategy. Through case studies, I argue that this new version of the problem can be solved as well, although there is currently no systematic way to solve it. I conclude that criterion problems do not constitute good reasons for skepticism about the scientific study of consciousness. (shrink)

I argue that we sometimes visually perceive the intentions of others. Just as we can see something as blue or as moving to the left, so too can we see someone as intending to evade detection or as aiming to traverse a physical obstacle. I consider the typical subject presented with the Heider and Simmel movie, a widely studied ‘animacy’ stimulus, and I argue that this subject mentally attributes proximal intentions to some of the objects in the movie. I (...) further argue that these attributions are unrevisable in a certain sense and that this result can be used to as part of an argument that these attributions are not post-perceptual thoughts. Finally, I suggest that if these attributions are visual experiences, and more particularly visual illusions, their unrevisability can be satisfyingly explained, by appealing to the mechanisms which underlie visual illusions more generally. (shrink)

Prior to this intervention the site used to be a degraded fiscal property, that functioned as a bus yard, a police legal deposit, and a restaurant parking lot. Underneath it runs the Maldonado stream culvert, covered by a concrete slab at a depth of only -20cm. Next to the site is a 5m high railroad embankment. The plot is strategically located at the end of Juan B. Justo avenue and works as a gateway to the Tres de Febrero park (...) (also known as Bosques de Palermo, the Buenos Aires’s biggest green space designed by Charles Thays in 1875). It is situated in the neighborhood of Palermo, an area that underwent a vertiginous residential and commercial expansion since the late 90´s. -/- The design approach is influenced by the adjacent urban fragments: the grounds of the Sociedad Rural Argentina, the surrounding Avenues Santa Fe-Sarmiento; the opening of Darregueyra street expected for the near future, the implementation of historic preservation guidelines for the Tres de Febrero Park, and the proposal for the development of nearby railroad yards. -/- Specifically, the project seeks to minimize the impact of the fast traffic that runs along Bullrich avenue, improving pedestrian and cycle access to the park. At the same time it defines new landscape features, utilizing the earth made available by the tunneling works of a new subway line. -/- The project comprises the structuring of an existing 800 meter long embankment and the transformation of the sidewalk into a public promenade. This is achieved through a wider sidewalk of 12m on average, which is part of a series of longitudinal stripes ranging from high speed to quiet spaces. The first band of grass and aged tipas (tipuana tipu) buffer pedestrian and cyclist from automotive traffic. Cycle traffic is organized on its own lane. The sidewalk itself contains several bays that act as urban lounges. Next, a continuous concrete bench delimits the beginning of the slope, backed by a stripe of grass that works as a soft extension. Finally, plants for contemplation are arranged as undulating traces. Rhythmic use of retaining gabions defines longitudinal segments of varying slope, unifying the spacial criterion. This series is punctuated by an amphitheater and framed by triangular plazas at the corners. -/- Material choices for hard surfaces are constrained by concerns of durability, low cost, and consistency with other ongoing public works. -/- Hard materials, as well as the plant selection needed to be low-maintenance. The palette was kept to reinforced concrete, granitic slabs, and granite stone in large size –forming retaining gabions- and as loose finishing for pavements. Likewise, the lack of a protective enclosure and of continuous surveillance dictated that urban furniture and fixtures be anti-vandalic. The stealing of these components –from inspection lids, to benches, to plants- is a common problem in urban spaces in many Latin American cities. To prevent this, fixtures must be designed according to precise specifications regarding their weight, fixing and anchoring systems, and mechanical parts. -/- Sidewalks are organized through a 6 meter grid made of granitic white slab, infilled with textured combed nonslip concrete modules. Extended bays and corner squares are finished with white and black slabs respectively. These materials are similar to another used in public spaces under construction, in the believe that it creates a collective identification of themselves along the city. -/- The continuous reinforced concrete bench is 1.10 m wide, in order to allow people to use it in non-conventional ways. Further up on the slope, undulating paths separate plant species and provide access for gardening, but are also open to use by the public. They are paved with 2 meter-long precast concrete slabs (smaller and lighter pieces were avoided to deter robbery). As they reach the gabions they connect with sloping paths covered with loose granitic stones. The gabions themselves allow the creation of varying slopes while contributing to retaining the soil, which is reinforced with geosynthetic fabric in the perimeter to avoid landslides originated by strong rains typical of the region. -/- Urban furniture is featured on the wider bays of the sidewalk and at corner plazas. It includes seats, water fountains, bicycle racks, wastepaper baskets. As a counterpoint to the linear concrete bench, groups of concrete seats are arranged informally. These seats are a reinterpretation of the dynamic BKF chair (also known as Butterfly chair), the classic Argentinean design of the 1930’ by Antonio Bonet, Juan Kurchan, and Jorge Ferrari-Hardoy. A few low concrete tables complete these spaces as authentic urban lounges. Lighting design accompanies the general features of the project and creates a new scenography emphasizing night-time usage. -/- Landscape gardening criteria is set up by a selection of various species of high-resistant pasture (grass). The higher the slope, the higher the grass, increasing the final volumetric result. Based on considering the original tipas line (tipuana tipu, a species from the north of Argentina, yellow flowering) as a vertical wall that frames the view, the horizontal stripes contain a single species each, differing in size, shade and flowering periods –adding, in the middle band, a changing color on the big green plane slope in the same chromatic range. The final configuration of the stripe sequence from bottom to top: bermuda grass, bulbine frutescens, euryops pectinatus. The upper band existing native species is reinforced with new samples: paspalum exaltatum + cortadera selloana and ipomea + thumbergia climbing the railway fence. Each sector between gabions has an automated system of drip irrigation. Near the corner plazas, several palms are planted to provide shade and identity to the street-crossing. -/- The intervention proposes an ambivalent effect on the landscape, trascending the merely ornamental by accompanying the motorist in speed, while conforting the pedestrian with spaces for contemplation and urban relax. (shrink)

Dispositionalists try to provide an account of modality—possibility, necessity, and the counterfactual conditional—in terms of dispositions. But there may be a tension between dispositionalist accounts of possibility on the one hand, and of counterfactuals on the other. Dispositionalists about possibility must hold that there are no impossible dispositions, i.e., dispositions with metaphysically impossible stimulus and/or manifestation conditions; dispositionalist accounts of counterfactuals, if they allow for non-vacuous counterpossibles, require that there are such impossible dispositions. I argue, first, that there are (...) in fact no impossible dispositions; and second, that the dispositionalist can nevertheless acknowledge the non-vacuity of some counterpossibles. The strategy in the second part is one of ‘divide and conquer’ that is not confined to the dispositionalist: it consists in arguing that counterpossibles, when non-vacuous, are read epistemically and are therefore outside the purview of a dispositional account. (shrink)

Modern money theory is a conjecture concerning fiscal spending and the nature of money. I show that modern money theory provides two interesting insights into distributive justice that have not been addressed in the recent Anglo-American distributive justice literature: (i) that the nature of a sovereign fiat currency allows for some distributive conflicts to be avoided; and (ii) that recent Anglo- American distributive justice theories assume that the economy is at capacity. Based on this, I consider if the policy (...) results of modern money theory can help foster a sense of justice. (shrink)

Predictive processing (PP) accounts of perception are unique not merely in that they postulate a unity between perception and imagination. Rather, they are unique in claiming that perception should be conceptualised in terms of imagination and that the two involve an identity of neural implementation. This paper argues against this postulated unity, on both conceptual and empirical grounds. Conceptually, the manner in which PP theorists link perception and imagination belies an impoverished account of imagery as cloistered from the external world (...) in its intentionality, akin to a virtual reality, as well as endogenously generated. Yet this ignores a whole class of imagery whose intentionality is directed on the actual environment—projected mental imagery—and also ignores the fact that imagery may be triggered crossmodally in a bottom-up, stimulus-driven way. Empirically, claiming that imagery and perception share neural circuitry ignores relevant clinical results in this area. These evidence substantial perception/imagery neural dissociations, most notably in the case of aphantasia. Taken together, the arguments here suggest that PP theorists should substantially temper, if not outright abandon, their claim to a perception/imagination unity. (shrink)

Does perceptual consciousness require cognitive access? Ned Block argues that it does not. Central to his case are visual memory experiments that employ post-stimulus cueing—in particular, Sperling's classic partial report studies, change-detection work by Lamme and colleagues, and a recent paper by Bronfman and colleagues that exploits our perception of ‘gist’ properties. We argue contra Block that these experiments do not support his claim. Our reinterpretations differ from previous critics' in challenging as well a longstanding and common view of (...) visual memory as involving declining capacity across a series of stores. We conclude by discussing the relation of probabilistic perceptual representations and phenomenal consciousness. (shrink)

We consider the relationship between neural and behavioural evidence for animal consciousness. We critically examine two recent studies: one neural and one behavioural. The first, on crows, finds different neural activity depending on whether a stimulus is reported as seen or unseen. However, to implicate this neural activity in consciousness, we must assume that a specific conditioned behaviour is a report of conscious experience. The second study, on macaques, records behaviours strikingly similar to patterns of conscious and unconscious perception (...) in humans. However, confounds are only ruled out in human subjects, presupposing substantial neural similarity between humans and macaques. Taken together, the two studies reveal a sense in which neural and behavioural research rely on each other. Looking ahead, these two types of evidence could prove to be either mutually reinforcing or mutually undermining. The science of animal consciousness needs both neural and behavioural evidence, ideally obtained as part of a single coordinated programme. (shrink)

What is the relationship between complexity in the world and complexity in the mind? Intuitively, increasingly complex objects and events should give rise to increasingly complex mental representations (or perhaps a plateau in complexity after a certain point). However, a counterintuitive possibility with roots in information theory is an inverted U-shaped relationship between the “objective” complexity of some stimulus and the complexity of its mental representation, because excessively complex patterns might be characterized by surprisingly short computational descriptions (e.g., if (...) they are represented as having been generated “randomly”). Here, we demonstrate that this is the case, using a novel approach that takes the notion of “description” literally. Subjects saw static and dynamic visual stimuli whose objective complexity could be carefully manipulated, and they described these stimuli in their own words by giving freeform spoken descriptions of them. Across three experiments totaling over 10,000 speech clips, spoken descriptions of shapes (Experiment 1), dot-arrays (Experiment 2), and dynamic motion-paths (Experiment 3) revealed a striking quadratic relationship between the raw complexity of these stimuli and the length of their spoken descriptions. In other words, the simplest and most complex stimuli received the shortest descriptions, while those stimuli with a “medium” degree of complexity received the longest descriptions. Follow-up analyses explored the particular words used by subjects, allowing us to further explore how such stimuli were represented. We suggest that the mind engages in a kind of lossy compression for overly complex stimuli, and we discuss the utility of such freeform responses for exploring foundational questions about mental representation. (shrink)

Le pratiche partecipative non sono mai state estranee agli enti locali; tuttavia, negli ultimi due decenni si assiste a un proliferare di esperienze differenti per una serie di ragioni ma tutte accomunate dall’intento di ricomporre la distanza che separa le istituzioni dai cittadini. Luca Corchia pone una stretta relazione tra il nuovo interesse verso la partecipazione e l’evoluzione dei compiti degli enti locali. Il cambiamento del sistema amministrativo in direzione dell’autonomia, la modifica delle leggi elettorali in senso maggioritario e altri (...) fattori culturali, quali il revival di tematiche territoriali, l’avvento della società della comunicazione, etc., sono fattori che hanno accresciuto notevolmente l’importanza politica degli enti locali; nonostante la mancata attuazione del cosiddetto “federalismo fiscale” li costringa ancora alla ricerca affannosa di risorse. Si tratta di una trasformazione che la pubblica amministrazione ha dovuto compiere anche per la crisi di rappresentanza, e di mediazione sociale che affligge, da tempo, il sistema dei partiti. I processi di partecipazione civica rappresentano una risposta possibile alle loro difficoltà nel gestire direttamente il dissenso ed accrescere il consenso al ceto politico. Resta da capire se favoriscono o meno una maggiore inclusione dei cittadini nei processi decisionali sugli affari pubblici. (shrink)

In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to introduce reforms in the field of the accounting of public sector entities. The main goal of this paper is to reveal the leading features of the accounting system of public sector entities and to study the aspects of a new accounting system, which (...) in the future can be implemented into the activities of public sector entities. The paper provides a scientific vision of the accounting reform of public sector entities. Our vision of forming a new accounting system in the public sector is based on the accounting model used in Italy and takes into account the peculiarities of the methodology and accounting organization in accordance with the International Accounting Standards. We highlight the main problems of introducing a new accounting system for public sector entities, based on the International Accounting Standards. In our opinion, this research can form new knowledge in the national literature on the accounting of public sector entities and highlight the main problems that arise while implementing accounting reforms. In addition, our research results can serve as a basis for the implementation of the accounting of public sector entities on the basis of International Accounting Standards for the public sector and the accrual principle. We believe that the main scientific aspects of public sector accounting will be the basis for future reforms based on the implementation of International Accounting Standards in the activities of public sector entities. (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)

This article seeks the origin, in the theories of Ibn al-Haytham (Alhazen), Descartes, and Berkeley, of two-stage theories of spatial perception, which hold that visual perception involves both an immediate representation of the proximal stimulus in a two-dimensional ‘‘sensory core’’ and also a subsequent perception of the three dimensional world. The works of Ibn al-Haytham, Descartes, and Berkeley already frame the major theoretical options that guided visual theory into the twentieth century. The field of visual perception was the first (...) area of what we now call psychology to apply mathematics, through geometrical models as used by Euclid, Ptolemy, Ibn al-Haytham, and Descartes (among others). The article shows that Kepler’s discovery of the retinal image, which revolutionized visual anatomy and entailed fundamental changes in visual physiology, did not alter the basic structure of theories of spatial vision. These changes in visual physiology are advanced especially in Descartes' Dioptrics and his L'Homme. Berkeley develops a radically empirist theory vision, according to which visual perception of depth is learned through associative processes that rely on the sense of touch. But Descartes and Berkeley share the assertion that there is a two-dimensional sensory core that is in principle available to consciousness. They also share the observation that we don't usually perceived this core, but find depth and distance to be phenomenally immediate, a point they struggle to accommodate theoretically. If our interpretation is correct, it was not a change in the theory of the psychology of vision that engendered the idea of a sensory core, but rather the introduction of the theory into a new metaphysical context. (shrink)