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)

Out of all the possible categories of protected areas, the most widely used around the world has been the national park. The reasons behind this predominance have colored the entire international conservation movement. I look at the ethical implications of the national park ideal ’s phenomenal global success. Working from two assumptions-that human cultural diversity is good and desirable, and that there is a definite relation between such diversity and protected area conservation-I suggest that what is needed most right now (...) is a clarification and refocusing of the debate on this issue. (shrink)

This paper is a critique of pornography from within the framework of Heideggerian phenomenology. I contend that pornography is a pernicious form of technological discourse in which women are reduced to spectral and anonymous figures fulfilling a universal role, namely that of sexual subordination. Further, the danger of pornography is covered over in the public sphere as a result of the pervasive appeal to its status as mere fantasy. I argue that relegating the problem to the domain of fantasy is (...) superficial and specious at best, inasmuch as fantasy itself is ultimately grounded in everyday reality. When not concealed as innocuous “fantasy,” pornography has been defended under the rubric of “free speech.” One of my aims is to repudiate this approach by revealing it as grounded in a highly suspect and self-contradictory phallocentric view of language. Rae Langton’s (2009) recently published collection of essays on pornography attacks the problem largely in terms of “objectification” and the Austinian notion of “illocutionary disablement” from a position of authority. In this paper, I too confront the issues of language, objectification, and authority, but as articulated by means of Heidegger’s critique of technology. (shrink)

Every day, television news operations have available dozens of video news releases (VNRs), public relations handout videos designed to mimic news formats. Electronic tracking indicates some of these VNRs are used. Critics typically assail VNRs on ethical grounds, that VNRs deceive audience members into thinking they are watching news gathered by reporters, rather than a promotional pitch. Using a snowball technique, the researchers presented survey respondents with authentic-looking local television news stories; 157 respondents evaluated three stories (out of nine). Some (...) stories used station-generated footage, some network, and some VNRs. Respondents were asked their best estimation of the source. The data indicated a real likelihood VNR deception is occurring. Two of the three VNRs deceived at least half the respondents. Respondents were incorrect an average of 46% of the time when attempting to identifying VNRs, compared to 29% incorrectly identifying network video and 20% incorrectly identifying locally shot video. (shrink)

Many philosophers of science believe that empirical psychology can contribute little to the philosophical investigation of explanations. They take this to be shown by the fact that certain explanations fail to elicit any relevant psychological events (e.g., familiarity, insight, intelligibility, etc.). We report results from a study suggesting that, at least among those with extensive science training, a capacity to render an event intelligible is considered a requirement for explanation. We also investigate for whom explanations must be capable of rendering (...) events intelligible and whether or not accuracy is also viewed as a requirement. (shrink)

In order to improve our understanding of the components that reflect functionally important processes during reward anticipation and consumption, we used principle components analyses (PCA) to separate and quantify averaged ERP data obtained from each stage of a modified monetary incentive delay (MID) task. Although a small number of recent ERP studies have reported that reward and loss cues potentiate ERPs during anticipation, action preparation, and consummatory stages of reward processing, these findings are inconsistent due to temporal and spatial overlap (...) between the relevant electrophysiological components. Our results show three components following cue presentation are sensitive to incentive cues (N1, P3a, P3b). In contrast to previous research, reward‐related enhancement occurred only in the P3b, with earlier components more sensitive to break‐even and loss cues. During feedback anticipation, we observed a lateralized centroparietal negativity that was sensitive to response hand but not cue type. We also show that use of PCA on ERPs reflecting reward consumption successfully separates the reward positivity from the independently modulated feedback‐P3. Last, we observe for the first time a new reward consumption component: a late negativity distributed over the left frontal pole. This component appears to be sensitive to response hand, especially in the context of monetary gain. These results illustrate that the time course and sensitivities of electrophysiological activity that follows incentive cues do not follow a simple heuristic in which reward incentive cues produce enhanced activity at all stages and substages. (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)

Harmonizing materials and practices of senior high school teachers in the contextualization of various learning areas are crucial in the current curriculum. The study determined how teachers in the senior high school harmonize materials and practices in teaching the various subjects and analyzed the contextualization across the K12 curriculum. Qualitative research was employed in the study specifically grounded theory. Eleven participants were included in the study where five were grade 12 students and six were senior high school teachers. Purposive sampling (...) was employed in the conduct of the study and has employed key informant interviews and the focus group discussion. In analyzing the data, Grounded theory Analysis as modeled by Charmaz (2006), as well as Glasser and Strauss (2017), was employed. Relevance, coherence, and appropriateness as contextualization connectivity are considered in harmonizing materials and practices in the contextualization of lessons in senior high school. The themes culled were sources of contextualized materials, conceptualizing contextualized materials, teachers contextualized materials and practices, coherence, relevance, and appropriateness in contextualization. Formulation of the conceptual paradigm vis-à-vis contextualization across curricula emerged in the study. (shrink)

The recent progression in AI, nanomedicine and robotics have increased concerns about ethics, policy and law. The increasing complexity and hybrid nature of AI and nanotechnologies impact the functionality of “law in action” which can lead to legal uncertainty and ultimately to a public distrust. There is an immediate need of collaboration between Central Asian biomedical scientists, AI engineers and academic lawyers for the harmonization of AI, nanomedicines and robotics in Central Asian legal system.

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)

In the field of human rights, expressions like justice and legal reform are closely linked to the process of harmonization of domestic and international human rights standards. Harmonization of human rights standards can be described as a process wherein international human rights are incorporated or given full effect to at the domestic level. [i] To harmonize the two set of standards i.e. domestic and international is viewed as both a commitment and obligation of states under international law. [ii] (...) In terms of state practice, the process of harmonization may entail a set of actions including adoption of laws and creation of mechanisms for enforcement and redressal of violations. -/- At the international level, the harmonization agenda is actively promoted at forums including the Universal Periodic Review (UPR) or during consultations between states and human rights treaty bodies, etc. Questions on whether states are in compliance with their international human rights commitments under treaties and other resolutions are to a large extent determined based on the extent of harmonization. Other pertinent questions being whether existing domestic laws are compatible with international human rights standards? What conditions obstruct and facilitate harmonization of human rights standards? Are there any parameters to measure harmonization? -/- While harmonization is widely promoted, its study and assessment is complex. (shrink)

This article considers how global ethical matters might be approached differently in the English-speaking literature if values salient in sub-Saharan Africa and East Asia were taken seriously. Specifically, after pointing out how indigenous values in both of these major parts of the world tend to prescribe honouring harmonious relationships, the article brings out what such an approach to morality entails for political power, foreign relations and criminal justice. For each major issue, it suggests that harmony likely has implications that differ (...) from approaches that currently dominate Western thought, namely those of utility, autonomy and capability. Lacking the space to systematically defend harmony as a fundamental value, it nonetheless urges theorists not to neglect it in future work. (shrink)

The model proposed in this conjecture of harmonic gravity regards the universe as an immense harmonic oscillator, whose movement creates nodal volumes where vibration is canceled. In these nodal volumes, matter is gathered after being guided by the vibrational movement. This is where the density is concentrated. The web-like structure of galaxy filaments suggests a phenomenon that resembles a progression to Chladni-esque figures. The large void areas engulfed by these filaments are the places where vibration manifests in all its power, (...) giving rise to the nodal volumes along which matter is grouped. The hypothesis described herein also explains away dark matter and dark energy. (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)

Commentators have often been puzzled by the structure of the _Symposium_; in particular, it is unclear what the relationship is between Socrates’ speech and that of the other symposiasts. This chapter seeks to make a contribution to that debate by highlighting parallels between the first four speeches of the _Symposium_ and the goals of the early education in the Republic. In both dialogues, I contend, we see Plato concerned with educating people through (a) activating and cultivating spirited motivations, (b) becoming (...) lawful and taking virtue as a goal, (c) harmonizing the opposing forces in their soul, and (d) minimizing the appetites and making them orderly. While these are familiar points from the moral education of the Republic, I argue that they also map onto the first four speeches of the _Symposium_ respectively. Because in the _Republic_ this moral education is necessary to make progress on the epistemic ascent, we can speculate that there is a similar point to be made in the _Symposium_ – without first training our character adequately, we will not be able to climb the ladder of love. While the positive effects of Eros described in the early speeches of the _Symposium_ are only imitations of the ideal education regime of Kallipolis, they nevertheless improve one’s character in such a way that better prepares the soul for philosophy. Finally, I argue that the importance of this moral education is dramatized at the end of the _Symposium_ through Agathon’s amicable refutation by Socrates on the one hand, and the drunken entrance of Alcibiades on the other. Agathon shows potential for philosophy whereas Alcibiades is the exemplar of what happens when somebody comes to philosophy without a harmonized soul. (shrink)

Is it necessary for all Christians – including Christians who are metaphysicians with demonstrative knowledge of God’s existence – to hold by faith that God exists? I shall approach this apparently straightforward question by investigating two opposing lines of interpretation of Thomas Aquinas’s own response to this question. I shall begin with two texts from Thomas that motivate two incompatible theses concerning Thomas’s doctrine of the harmony of faith and reason with respect to the existence of God. Next, I shall (...) clarify the salient points of disagreement between these two interpretations of faith and reason in Thomas Aquinas before examining dialectically a number of arguments in favor and against the respective theses of these two interpretations. In the final section I shall argue that the results of our dialectical inquiry reveal that the initial disagreement between the two positions is not irresolvable. Accordingly, I shall conclude by proposing two revised versions of the initial theses that emphasize the compatibility of these two interpretations of Thomas Aquinas’s doctrine of the harmony of faith and reason. (shrink)

The Indian banking system evolved from an exclusive private enterprise controlled by a few wealthy families and trusts, leaving the majority reliant on high-interest private lenders, perpetuating economic disparity. Nationalization of 21 banks under Indira Gandhi aimed to rectify this, aligning with India's constitutional goal of equitable wealth distribution. However, globalization and privatization reshaped the landscape, emphasizing profit-seeking and catering to the corporate sector and affluent classes. The marginalized rural and small business sectors suffered in this pursuit, evident in neglected (...) rural branch postings. To address this, an ethical foundation merging Marxist economics and Shariah banking principles is proposed, seeking inclusivity and ethical grounding. Shariah principles, rooted in Islamic law, extend beyond religious boundaries, while Marxist values amplify voices of the marginalized. By combining these principles, a more inclusive, morally anchored, and holistic Indian banking system can be envisioned. The priority sector's Non-Performing Assets challenge can be addressed without jeopardizing inclusivity. (shrink)

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)

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)

In "To Bet The Impossible Bet", Harmon Holcomb III argues: (i) that Pascal's wager is structurally incoherent; (ii) that if it were not thus incoherent, then it would be successful; and (iii) that my earlier critique of Pascal's wager in "On Rescher On Pascal's Wager" is vitiated by its reliance on "logicist" presuppositions. I deny all three claims. If Pascal's wager is "incoherent", this is only because of its invocation of infinite utilities. However, even if infinite utilities are admissible, the (...) wager is defeated by the "many gods" and "many wagers" objections. Moreover, these objections do not rely on mistaken "logicist" presuppositions: atheists and agnostics traditionally and typically hold that they have no more--or at any rate, hardly any more--reason to believe in the traditional Christian God than they have to believe in countless alternative deities. (shrink)

Ontologies are being ever more commonly used in biomedical informatics and we provide a survey of some of these uses, and of the relations between ontologies and other terminology resources. In order for ontologies to become truly useful, two objectives must be met. First, ways must be found for the transparent evaluation of ontologies. Second, existing ontologies need to be harmonised. We argue that one key foundation for both ontology evaluation and harmonisation is the adoption of a realist paradigm in (...) ontology development. For science-based ontologies of the sort which concern us in the eHealth arena, it is reality that provides the common benchmark against which ontologies can be evaluated and aligned within larger frameworks. Given the current multitude of ontologies in the biomedical domain the need for harmonisation is becoming ever more urgent. We describe one example of such harmonisation within the ACGT project, which draws on ontology-based computing as a basis for sharing clinical and laboratory data on cancer research. (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)

Book review of Dadejík, O., Kaplický, M., Ševčík, M., and Zuska, V. (2021) Process and Aesthetics: An Outline of Whiteheadian Aesthetics and Beyond. Prague: Karolinum Press. ISBN 978-80-246-4726-5.

Many values originating in Africa and in China, and ones that continue to influence much of everyday communication in those societies, are aptly placed under the common heading of 'harmony'. After first spelling out what harmony involves in substantially Confucian China, and then in Africa, this article notes respects in which the Confucian and African conceptions of harmony are similar, an awareness of which could facilitate smooth communication. The article then indicates respects in which the Confucian and African conceptions of (...) harmony are different, a lack of awareness of which could undermine smooth communication The point of the article is to facilitate Sino-African communication by means of an awareness of indigenous moral-philosophical mindsets that continue to be salient in China and Africa, despite the influence of the West. (shrink)

Simplicius’ project of harmonizing previous philosophers deserves to be taken seriously as both a philosophical and an interpretive project. Simplicius follows Aristotle himself in developing charitable interpretations of his predecessors: his distinctive project, in the Neoplatonic context, is the rehabilitation of the Presocratics (especially Parmenides, Anaxagoras and Empedocles) from a Platonic-Aristotelian perspective. Simplicius’ harmonizations involve hermeneutic techniques which are recognisably those of the serious historian of philosophy; and harmonization itself has a distinguished history as a constructive philosophical method.

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)

The problematic vagueness inherent to the study of being requires an approach that transcends the use of a methodology pertaining to solely one research area. In the following pages we will explore the categories of being, their metaphysical meaning and their interrelations, approaching them via heuristic methods that incorporate symbolic mathematical abstraction and music theory analogies. We will propose a monadic system for explicating how the modes of being interact with each other, also exposing a harmonic model of the universe (...) derived from these hypotheses (Chapter I). The nature of consciousness and its properties will be investigated in Chapter II, followed by a research concerning possible internal self-adjustments of total-being-for-itself that might offer insights regarding the temporality and necessity of individual consciousnesses. The aim of this paper is to coalesce the categories of being (in-itself, for-itself, the Others) into a comprehensive system that could account as a unified ontological model compatible with inferences related to phenomenal manifestations. (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)

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)

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)

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 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)

The main thesis of this paper is that when we trust the results of scientific research, that trust is inevitably directed at least in part at collective bodies rather than at single researchers, and that accordingly, reasonable assessments of epistemic trustworthiness in science must attend to these collective bodies. In order to support this claim, I start by invoking the collaborative nature of most of today’s scientific research. I argue that the trustworthiness of a collaborative research group does not supervene (...) on the trustworthiness of its individual members and point out some specific problems for the assessment of epistemic trustworthiness that arise from the specific nature of today’s collaborative research. Next, I argue that the social diffusion of trustworthiness goes even further; we always also need an assessment of the trustworthiness of the respective research community as a whole. Communities, I claim, play an essential role in the epistemic quality management of science. To see why this role is indispensible, we have to appreciate the full complexity of determining what is desirable in a method of inquiry. The relevant features of a method include three different dimensions: the reliability of positive results, the reliability of negative results, and the method’s power. Every methodological choice involves a trade-off between these three dimensions. The right balance between them (the “distribution of inductive risks”, or DIR) depends on value judgments about the costs of false results and the benefits of correct ones. Conventional methodological standards of research communities impose constraints on admissible DIR and thereby harmonize the implicit value judgments. Trusting that the research community has set the limitations on DIR in a suitable way is thus always part of placing our trust in a scientific result. (shrink)

In the debate over whether mathematical facts, properties, or entities explain physical events (in what philosophers call “extra-mathematical” explanations), Aidan Lyon’s (2012) affirmative answer stands out for its employment of the program explanation (PE) methodology of Frank Jackson and Philip Pettit (1990). Juha Saatsi (2012; 2016) objects, however, that Lyon’s examples from the indispensabilist literature are (i) unsuitable for PE, (ii) nominalizable into non-mathematical terms, and (iii) mysterious about the explanatory relation alleged to obtain between the PE’s mathematical explanantia and (...) physical explananda. In this paper, I propose a counterexample to Saatsi’s objections. My counterexample is Frank Jackson’s (1998a) program explanation for color experience, which I argue needs recasting as an extra-mathematical PE due to its implicit reliance on reflectance, a property that suffers conceptual regress unless redefined with Fourier harmonics. Pace Saatsi, I argue that this recast example is an authoritative PE, non-nominalizable, and minimally esoteric. Important for the indispensability debate at large, moreover, is that my counterexample reifies Fourier harmonics without the Enhanced Indispensability Argument (an argument to which Lyon applies PE as a premise). Indispensabilists have long overlooked the conditionalization of a limited mathematical realism on property realism, and my counterexample to Saatsi exploits this conditionalization. (shrink)

If business requires ethical solutions that are viable in the liminal landscape between concepts and corporate office, then business ethics and corporate social responsibility should offer tools that can survive the trek, that flourish in this well-traveled, but often unarticulated, environment. Indeed, feminist ethics produces, accesses, and engages such tools. However, work in BE and CSR consistently conflates feminist ethics and feminine ethics and care ethics. I offer clarification and invoke the analytic power of three feminist ethicists 'in action' whose (...) investigations into the "grey zones" of harms; identity and representational conventions; and "asymmetrical reciprocity" harmonize with business ethics' requirements. (shrink)

How should your opinion change in light of an epistemic peer's? We show that the pooling rule known as "upco" is the unique answer satisfying some natural desiderata. If your revised opinion will impact your other views by Jeffrey conditionalization, then upco is the only standard pooling rule that ensures the order in which peers are consulted makes no difference. Popular alternatives like linear pooling, geometric pooling, and harmonic pooling cannot boast the same. In fact, no alternative can that possesses (...) four minimal properties these proposals all share. (shrink)

Ongoing research in the fields of genetics and biotechnology hold the promise of improved diagnosis and treatment of genetic diseases, and potentially the development of individually tailored pharmaceuticals and gene therapies. Difficulty, however, arises in determining how these services are to be evaluated and integrated equitably into public health care systems such as Canada's. The current context is one of increasing fiscal restraint on the part of governments, limited financial resources being dedicated to health care, and rising costs for (...) new health care services and technologies. This has led to increasing public debate in the last few years about how to reform public health care, and whether we should prohibit, permit or perhaps even encourage private purchase of health care services. ;In Canada, some of these concerns have crystallized around the issue of gene patents and commercial genetic testing, in particular as illustrated by the case of Myriad Genetics' patented BRACAnalysis test for hereditary breast and ovarian cancer. While most Canadians who currently access genetic services do so through the public health care system, for those with the means, private purchase is becoming an option. This situation raises serious concerns---about justice in access to health care; about continued access to safe and reliable genetic testing supported by unbiased patient information; and about the broader effects of commercialization for ongoing research and the Canadian public health care system. Commercial genetic testing presents a challenge to health care professionals, policy analysts, and academics concerned with the social, ethical and policy implications of new genetic technologies. Using the Myriad case as an exemplar, tools from moral philosophy, the social sciences, and health policy and law will be brought to bear on the larger issues of how as a society we should regulate commercial research and product development, and more coherently decide which services to cover under public health insurance and which to leave to private purchase. Generally, the thesis is concerned with the question of "how best to bring capital, morality, and knowledge into a productive and ethical relationship". (shrink)

Abstract: The military establishment plays an important role in society, not only because it is pivotal in securing the state from external and internal threats but also because the conduct of soldiers affect the fortunes of the state both fiscally and morally. Early in their career, soldiers are trained to be irreproachable in their loyalty, unquestioning in their obedience and unthinking in their pursuit of military objective. This, however changes as they move up into command positions and are required to (...) decide on objectives as well as give orders for others to obey. For many officers, this is usually a difficult transition to make even though Staff School training is supposed to enable them to make this transition. This paper is based on an attempt to introduce philosophical dialogue to student officers of a military academy to help them make this difficult transition. It discusses the use of philosophical dialogue in facilitating officers’ understanding of important issues in the military, including military decision making. It highlights the procedure, difficulties and dangers of facilitating philosophical dialogue between soldiers especially as it relates to the corporate unity and command structure of the military. The paper also reflects on the efficacy and desirability of involving soldiers in a dialogue process. Keywords: Decision making, Military training, MDMP (Military Decision Making Process), Philosophical Dialogue, Resumen: La institución militar y juega un papel importante en la sociedad, no sólo porque es una base crucial para la seguridad del estado frente a amenazas internas y externas sino porque la conducta de los soldados afecta al destino del estado tan física como moralmente. Al comienzo de sus carreras, los soldados son entrenados en el desarrollo de una lealtad indubitable, evitando el cuestionamiento y la crítica para incentivar el desarrollo de los objetivos militares. Esta situación cambia cuando asciende a posiciones superiores, donde se requiere que decidan sobre la consecución de ciertos objetivos y que den órdenes a otros. Para muchos oficiales, esto supone una difícil transición a pesar de que la escuela de oficiales se supone que los capacita para realizar esta transición. Este artículo pretende explicar cómo introducir el diálogo filosófico a los estudiantes que se preparan para ser oficiales en la academia militar, actividad que les ayudará a desenvolver esta complicada transición. El trabajo discute el uso del diálogo filosófico para facilitar a los oficiales la comprensión de los asuntos militares importantes, lo cual abarca la toma de decisión militar. Subrayará, el procedimiento, las dificultades y los peligros de facilitar un diálogo filosófico entre los soldados, particularmente cuando se dirige a la unidad militar y a la estructura de órdenes delejército. Además, esta investigación reflexiona sobre la eficacia y deseabilidad de incorporar a los soldados en un proceso dialógico. Palabras clave: Toma de decisión, entrenamiento militar, Proceso de toma de decisión militar (PTDM), diálogo filosófico. (shrink)

In her provocative discussion of the challenge posed to the traditional impartialist, justice-focused conception of morality by the new-wave care perspective in ethics, Annette Baier calls for ‘a “marriage” of the old male and newly articulated female... moral wisdom,’ to produce a new ‘cooperative’ moral theory that ‘harmonize[s] justice and care.’ I want in this paper to play matchmaker, proposing one possible conjugal bonding: a union of two apparently dissimilar modes of what Nel Noddings calls ‘meeting the other morally,’ a (...) wedding of respect and care. (shrink)

This article identify catalysts of synthetic economic crisis. These catalysts are the subject of transnational corporations, international financial, trade organizations, regional integration groupings. Generalized mechanism for the flow of synthetic economic crisis and their types. This article also proves that the response of governments to the process flow of synthetic economic crisis with the help of the classical fiscal, monetary and administrative-legislative instruments are not effective.

RIGHT TO SILENCE-UK, U.S, FRANCE, and GERMANY SALLY RAMAGE (TRADE MARK REGISTERED) WIPO Orchid ID 0000-0002-8854-4293 Pages 2-30 Current Criminal Law, Volume 1, Issue 2, -/- Sally Ramage, BA (Hons), MBA, LLM, MPhil, MCIJ, MCMI, DA., ASLS, BAWP. Orchid ID 0000-0002-8854-4293 Publisher & Managing Editor Criminal Lawyer series [1980-2022](ISSN 2049-8047) Current Criminal Law series [2008-2022] (ISSN 1758-8405) and Criminal Law News series [2008-2022] (ISSN 1758-8421). Sweet & Maxwell (Thomson Reuters) (Licensed Annotator of UK Statutes) in annual law books Current Law (...) Statutes Annotated, (2006, 2009, 2010 editions) (sole and separate S&M contracts) for 7 UK Criminal Justice Statutes: UK Safeguarding Vulnerable Persons Act 2006; UK International Development Act 2006; UK Fraud Act 2006; UK Policing and Crime Act 2009, UK Local Democracy Act 2009; UK Bribery Act 2010; and UK Crime and Security Act 2010. TradeMark SALLY RAMAGE ® (2005-2025) in the UK, 2401827; WIPO TradeMark SALLY RAMAGE® 900614; USA TradeMark 3,440,910) (2008-2028). WARNING: The doing of an unauthorized act in relation to a copyright work may result in both a civil claim for damages and criminal prosecution. -/- ABSTRACT The privilege of the right to silence can be traced back to the 12th century, becoming more developed in later centuries. -/- Table of cases European Court of Human Rights Deweer v Belgium [1980], Eckle v Germany [1982], DN v The Netherlands [1975], Funke v France [1993] 16 EHRR 297, JP v Austria [1989], Kansal v UK [2003] Application No 21413/02 Khan v UK [2000] 31 EHRR 45, Saunders v UK [1997] 23 EHRR 313, Schenk v Switzerland [1991] 13 EHRR 242, and Tora Tolmos v Spain [1995] Table of Cases United Kingdom Brown v Procurator Fiscal, Dunfermline, [2000] , The Times, Feb 14, High Ct Scot.; HM Advocate v Friel [1978] SLT; Lambe v Munster [1882] 10 QBD 110.; Pearse v Pearse [1846] Eng Rep 950 (on truth); Re Pantmaenog Timber Co Ltd [2003] HL; R v Bryce [1992] 95 Cr App Rep 320; R v Canale [1990] 2 All ER 187; R v Fitzpatrick [1995] 4 SCR 154; R v Herbert [1990] 2 SCR 151; R V Hertfordshire County Council, ex parte Green Environmental Industries and another [2000] 1 All ER 773; R v Keenan [1989] Crim LR 720; R v Maguire [1990] Cr App Rep 115; R v Pound, Green and ors [2004]; R v Sang [1979] Crim LR 655; R v Saunders [1986] unreported; R v Seelig, R v Spens [1991] CA; R v Smith [1992] 95 Cr App. R. 191; R v Steen and ors [2003] unreported; R v Walsh [1981] CrimLR 822; R V Ward 96 Cr App R [1993]; R v Weekes [1993] Crim LR 211; R v White [1999] 2 SCR 417; R v Young [2003] unreported; Thompson Newspaper v Canada [1990] 1 SCR 425; Walsh Automation (Europe) Ltd v Bridgeman and ors [2002] EWHC 1344 QB France-Law France 1789 Declaration des driots de l‟homme et du citoyen 1808 Code d ‟instruction criminelle 1946 Constitution 1958 Code de procedure penale 2000 Penal Code Germany-Law Germany 1871 Criminal Code 1877 Criminal Procedure Code (St PO) 1877 Judicial Organisation Law 1949 Constitution 1975 Criminal Code 1998 Criminal Code Table of Cases Germany Germany BGH Admissibility of secret tape recordings judgement 14 June 1960, in BGHSt 14, 358 BGH Lie detector judgement 16 Feb 1954, in BGHSt 5, 332. BberfG Decision concerning the applicability of ne bis in idem 31 March 1987, in BberfGE 75,1; BGH Sweeping deception of suspect judgement 24 August 1988, in BGHSt 36, 328. BGH Judgement 24 August 1993, in BGHSt 39, 305 Table of Cases United States United States of America California v Byres [1971] 402 U.S. 424; Fisher v United States 475 U.S. 391 [1986]; Griffin v California [1965] 380 US 609 [; Hoffman v United States [1950] 341 U.S. 479; Supreme Court Baldwin v NY, 399 US 143 [1970]; Supreme Court Chavez v Martinez , U.S. 123 [2003]; Supreme Court Doyle v Ohio, 426 U.S. 610 [1976]; Supreme Court Escobedo v Illinois, 378 U.S. 478 [1964]; Supreme Court Giglio v US, 405 U.S. 150 [1972] Supreme Court Harris v NY, 401 U.S. 222 [1971]; Supreme Court Kirby v Illinois, 406 U.S. 682 [1972]; Supreme Court Miranda v Arizona, 384 U.S. 436 [1966]; Supreme Court Moore v Illinois, 408 U.S. 768 [1972]; Supreme Court Moran v Burbine, 475 U.S. [1986]; Supreme Court Orzoco v Texas, 324 U.S.24 [1969]; Supreme Court US v Hale [1975] 422 US 17; Supreme Court US v Leon, 468 U.S. 897 [1984]; Supreme Court US v Salerno, 481 U.S. 739 [1987]; Twining v New Jersey 211 US 78 113 -/- . (shrink)

Alvin Plantinga theorizes the existence of a sensus divinitatis – a special cognitive faulty or mechanism dedicated to the production and non-inferential justification of theistic belief. Following Chris Tucker, we offer an evidentialist-friendly model of the sensus divinitatis whereon it produces theistic seemings that non-inferentially justify theistic belief. We suggest that the sensus divinitatis produces these seemings by tacitly grasping support relations between the content of ordinary experiences (in conjunction with our background evidence) and propositions about God. Our model offers (...) advantages such as eliminating the need for a sui generis religious faculty, harmonizing the sensus divinitatis with prominent theories in the cognitive science of religion, and providing a superior account of natural revelation. (shrink)

Biomedical ontologies exist to serve integration of clinical and experimental data, and it is critical to their success that they be put to widespread use in the annotation of data. How, then, can ontologies achieve the sort of user-friendliness, reliability, cost-effectiveness, and breadth of coverage that is necessary to ensure extensive usage? Methods: Our focus here is on two different sets of answers to these questions that have been proposed, on the one hand in medicine, by the SNOMED CT community, (...) and on the other hand in biology, by the OBO Foundry. We address more specifically the issue as to how adherence to certain development principles can advance the usability and effectiveness of an ontology or terminology resource, for example by allowing more accurate maintenance, more reliable application, and more efficient interoperation with other ontologies and information resources. Results: SNOMED CT and the OBO Foundry differ considerably in their general approach.Nevertheless, a general trend towards more formal rigor and cross-domain interoperability can be seen in both and we argue that this trend should be accepted by all similar initiatives in the future. Conclusions: Future efforts in ontology development have to address the need for harmonization and integration of ontologies across disciplinary borders, and for this, coherent formalization of ontologies is a prerequisite. (shrink)

In this paper Peirce's notion of sign is studied to try to characterize the artistic sign as representation. Then, some considerations about the work of art as a sign are developed involving three elements: experience, expression and interpretation. Finally it is concluded that beauty requires for Peirce a peculiar balance, the imaginative conjunction of the sensible and the reasonable in an artistic sign; it requires moreover the expression of something that transcends the sensible; it requires, as a sign, an interpretation (...) which is not exact and which implies growth. It requires, finally, love, because an artist will only reach beauty guided by agape updating and harmonizing possibilities through abduction, that is, creating new signs that give form to what does not have it; the artist only reaches beauty when he loves what he does and when he can express himself freely. -/- En este artículo se estudia, en primer lugar, la noción de signo de Peirce para tratar de caracterizar después el signo artístico como representación. Se desarrollan enseguida algunas consideraciones sobre la obra de arte como signo que como tal conlleva tres elementos: experiencia, expresión e interpretación. Finalmente se concluye que la belleza requiere para Peirce un peculiar equilibrio, la conjunción imaginativa de lo sensible y lo razonable en un signo artístico; requiere además la expresión de algo que trasciende lo sensible; requiere, en tanto signo, de una interpretación que no es exacta y que implica crecimiento. Requiere, por último, amor, pues el artista solo alcanzará lo bello cuando sea guiado por el ágape y a través de la abducción vaya actualizando y armonizando posibilidades, creando nuevos signos que den forma a lo que no la tiene, cuando ame lo que hace y se exprese libremente. (shrink)

In the past decade, policy-makers in science have been concerned with harmonizing research integrity standards across Europe. These standards are encapsulated in the European Code of Conduct for Research Integrity. Yet, almost every European country today has its own national-level code of conduct for research integrity. In this study we document in detail how national-level codes diverge on almost all aspects concerning research integrity – except for what constitutes egregious misconduct. Besides allowing for potentially unfair responses to joint misconduct by (...) international collaborations, we argue that the divergences raise questions about the envisaged self-regulatory function of the codes of conduct. (shrink)

Sound is one of the types of waves that can be felt by the sense of hearing (ears). In physics, the definition of sound is something that is produced from objects that vibrate. Objects that produce sound are called sound sources. The sound source that vibrates will vibrate the molecules into the air around it. Sound is mechanical compression or longitudinal waves that propagate through the medium. This medium or intermediate agent can be liquid, solid, gas. So, sound waves can (...) propagate for example in water, coal, or air. Most sounds are a combination of various vibratory signals composed of harmonic waves, but pure sound can theoretically be explained by oscillating vibrational speed or frequency measured in Hertz (Hz) vibration units and amplitude or loudness of sound with measurements in decibels (dB). The effect sounds can have on us humans is simply astounding. While everyday life becomes stressful, overcrowded and increasingly hectic, we seek ways for inner peace and balance. The power of music, felt through overtone-rich sound therapy and sound massage, can be a solution. No matter how much scientific explanation is behind it, healing through music remains fascinating, even magical. This paper introduces a new field called cymatics and sound healing with their plausible impact to spirituality and consciousness research. (shrink)

Before the 2007–2008 global financial crisis, the vast majority of social scientists were not paying much attention to the politics of central banking, despite the fact that, since their creation, central banks have been pivotal institutions between private financial institutions and public authorities (Singleton, 2010). During the past decades, central banks acquired considerable independence from public officials under the Central Bank Independence (CBI) template (McNamara, 2002). Governments justified their decisions to delegate monetary competences by relying on a narrow conception of (...) monetary policy, in which central bankers should only seek to control inflation and ignore the implications of their policies on other economic issues such as financial stability or wealth inequalities (Issing et al., 2001; Marcussen, 2009). Heterodox economists and critical political economists opposed this view by declaring that monetary policy is fundamentally political as it deals with complicated policy trade-offs, which generates winners and losers (Epstein & Gintis, 1995; Forder, 2005). However, until 2007, their concerns were very marginal and remained at the fringes of the political debate. The vast majority of policy-makers, economists, and central bankers themselves agreed on the fact that the CBI template was the optimal institutional arrangement between fiscal and monetary authorities. (shrink)

This paper explores the relationship between romantic love and polyamory. Our central question is whether traditional norms of monogamy can be excised from romantic love so as to harmonize with polyamory’s ethical dimensions (as we construe them). How one answers this question bears on another: whether ‘polyamory’ should principally be understood in terms of romantic love or instead some alternative conception(s). Our efforts to address these questions begin by briefly motivating our favored approach to romantic love, a “narratival” one inspired (...) by 1930s cultural theorist Denis de Rougemont, wherein such love is exclusive, supernatural or promising transcendence, painful, impeded, and, ultimately, fatal. We maintain that, even once exclusivity is removed as an official component, tensions with polyamory’s ethical dimensions remain: romantic love’s other elements rationalize acting and feeling in ways that privilege a singular beloved above others. A tempting solution is to further revise romantic love. However, we are skeptical that this leaves space for distinctively romantic love. Our tentative proposal, then, is that polyamory’s ethical dimensions favor rejecting romantic love as ultimately desirable. (shrink)