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 (...) class='Hi'>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 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)

Intergovernmental relation is an interaction among different levels of government. Intergovernmental relation is often times conflict-ridden, and the extent of the conflict depends on how they are managed by the actor operating at the government levels. This study examines conflict management in intergovernmental relation in Nigeria. The content analysis method would be used. This will be carried out by analyzing data obtained from extant literature on the subject matter. This paper found that intergovernmental conflicts mainly borders (...) on tax jurisdiction and revenue allocation. Other areas of conflict were found to include domination by the centre of other units, as well as, parallel and vertical misunderstanding among units on administrative, legal, social and economic matters. It was suggested that levels of government should introduce such method as discussion, integration, good management of communication in other to attain a peaceful intergovernmental relations regime. (shrink)

The EU proposal for the Artificial Intelligence Act (AIA) defines four risk categories: unacceptable, high, limited, and minimal. However, as these categories statically depend on broad fields of application of AI, the risk magnitude may be wrongly estimated, and the AIA may not be enforced effectively. This problem is particularly challenging when it comes to regulating general-purpose AI (GPAI), which has versatile and often unpredictable applications. Recent amendments to the compromise text, though introducing context-specific assessments, remain insufficient. To address this, (...) we propose applying the risk categories to specific AI scenarios, rather than solely to fields of application, using a risk assessment model that integrates the AIA with the risk approach arising from the Intergovernmental Panel on Climate Change (IPCC) and related literature. This model enables the estimation of the magnitude of AI risk by considering the interaction between (a) risk determinants, (b) individual drivers of determinants, and (c) multiple risk types. We use large language models (LLMs) as an example. (shrink)

Climate engineering with stratospheric sulfate aerosol injections (SSAI) has the potential to reduce risks of injustice related to anthropogenic emissions of greenhouse gases. Relying on evidence from modeling studies, this paper makes the case that SSAI could have the potential to reduce many of the key physical risks of climate change identified by the Intergovernmental Panel on Climate Change. Such risks carry potential injustice because they are often imposed on low-emitters who do not benefit from climate change. Because SSAI (...) has the potential to reduce those risks, it thereby has the potential to reduce the injustice associated with anthropogenic emissions. While acknowledging important caveats, including uncertainty in modeling studies and the potential for SSAI to carry its own risks of injustice, the paper argues that there is a strong case for continued research into SSAI, especially if attention is paid to how it might be used to reduce emissions-driven injustice. (shrink)

The EU Artificial Intelligence Act (AIA) defines four risk categories for AI systems: unacceptable, high, limited, and minimal. However, it lacks a clear methodology for the assessment of these risks in concrete situations. Risks are broadly categorized based on the application areas of AI systems and ambiguous risk factors. This paper suggests a methodology for assessing AI risk magnitudes, focusing on the construction of real-world risk scenarios. To this scope, we propose to integrate the AIA with a framework developed by (...) the Intergovernmental Panel on Climate Change (IPCC) reports and related literature. This approach enables a nuanced analysis of AI risk by exploring the interplay between (a) risk determinants, (b) individual drivers of determinants, and (c) multiple risk types. We further refine the proposed methodology by applying a proportionality test to balance the competing values involved in AI risk assessment. Finally, we present three uses of this approach under the AIA: to implement the Regulation, to assess the significance of risks, and to develop internal risk management systems for AI deployers. (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)

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)

The application of modern technologies with artificial intelligence (AI) in all spheres of human life is growing exponentially alongside concern for its controllability. The lack of public, state, and international control over AI technologies creates large-scale risks of using such software and hardware that (un)intentionally harm humanity. The events of recent month and years, specifically regarding the Russian Federation’s war against its democratic neighbour Ukraine and other international conflicts of note, support the thesis that the uncontrolled use of AI, especially (...) in the military sphere, may lead to deliberate disregard for the moral standards of controlled AI or the spontaneous emergence of aggressive autonomous AI. The development of legal regulation for the use of technologies with AI is prolonged concerning the rapid development of these artefacts, which simultaneously cover all areas of public relations. Therefore, control over the creation and use of AI should be carried out not only by purely technical regulation (e.g., technical standards and conformance assessments, corporate and developer regulations, requirements enforced through industry-wide ethical codes); but also by comprehensive legislation and intergovernmental oversight bodies that codify and enforce specific changes in the rights and duties of legal persons. This article shall present the “Morality Problem” and “Intentionality Problem” of AI, and reflect upon various lacunae that arise when implementing AI for military purposes. (shrink)

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)

The philosophies of education serve as the guide of the teachers in handling the teaching-learning process. However, a belief will remain as a belief unless it is practiced. This study aimed to find the relationship between the philosophical beliefs and practices of the 30 teachers of the schools in San Roque, Mabini, Bohol - San Roque Elementary School and San Roque National High School, S.Y. 2019-2020. The study utilized a quantitative method descriptive survey research design. The research instrument used was (...) a self-constructed questionnaire in which the reliability was tested by a Cronbach’s Alpha using Statistical Package for the Social Science (SPSS) software. Simple percentage and weighted mean were some of the statistical treatments used. Kendall’s tau_b, a non-parametric test, was used to determine the correlation between philosophical beliefs and their equivalent pedagogical practices. All of the statistical treatments were also run using the SPSS software. Further, the researcher assured the proper observation of the research ethics protocol. Based on the results, the philosophies of Progressivism (3.63) and Perennialism (3.31) were the most and least prevailing philosophical beliefs, respectively. On the other hand, the most and least prevailing philosophies practiced are Progressivism (3.69) and Essentialism (3.19), respectively. Moreover, research findings revealed that there was a significant relationship between the philosophical beliefs of teachers and their pedagogical practices. In conclusion, this study claims that teachers’ pedagogical practices are dependent to their philosophical beliefs; and as the teachers believed on a particular philosophy of education, they practice it accordingly to the extent of their adherence to the belief. (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)

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)

This paper addresses a set-theoretic completeness based on a relational semantics for fuzzy extensions of two versions Rt and R T of R (Relevance logic). To this end, two fuzzy logics FRt and FRT as extensions of Rt and R T, respectively, and the relational semantics, so called Routley-Meyer semantics, for them are first recalled. Next, on the semantics completeness results are provided for them using a set-theoretic way.

In this paper we present a characterization of hyper-connexivity by means of a relating semantics for Boolean connexive logics. We also show that the minimal Boolean connexive logic is Abelardian, strongly consistent, Kapsner strong and antiparadox. We give an example showing that the minimal Boolean connexive logic is not simplificative. This shows that the minimal Boolean connexive logic is not totally connexive.

‘What is characteristic of every mental activity’, according to Brentano, is ‘the reference to something as an object. In this respect every mental activity seems to be something relational.’ But what sort of a relation, if any, is our cognitive access to the world? This question – which we shall call Brentano’s question – throws a new light on many of the traditional problems of epistemology. The paper defends a view of perceptual acts as real relations of a subject (...) to an object. To make this view coherent, a theory of different types of relations is developed, resting on ideas on formal ontology put forward by Husserl in his Logical Investigations and on the theory of relations sketched in Smith's "Acta cum fundamentis in re". The theory is applied to the notion of a Cambridge change, which proves to have an unforeseen relevance to our understanding of perception. (shrink)

This paper is concerned with what I call the ‘problem of unity’ . This is the puzzle of how Armstrong‐like states of affairs are unified. The general approach is ‘relational internalism’: the unifier of such a state of affairs is a relation of some sort in it. A view commonly associated with relational internalism is that if such a relation satisfies a certain ‘naive’ expectation to a relation – that it is related to its relata – then Bradley's regress results. (...) As I argue, for one very natural species of relational internalism, this is indeed the case. Influential writers on the topic have therefore maintained that this relation is not related to its relata. But, as we shall see, while this ‘classic’ relational internalism obviously avoids Bradley's regress, intuitively, it fails completely to solve the problem of unity. I argue, however, that given the rejection of a natural, but unfounded, assumption of conventional relational internalism, a unique relation can unify states of affairs without leading to Bradley's regress. I consequently propose a novel version of relational internalism on which states of affairs are unified by such an entity. (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)

The paper contains the results of a theoretical analysis of the works devoted to the problem of interpersonal relations, mediated by the specifics of ethnic composition and organizational changes. The results of a semi-structured interview of 300 employees of mono and multi-ethnic work collectives of commercial and industrial enterprises of the Penza region are presented, during which their attitude to restructuring changes in the organization was studied.

The orthodox monadic determination thesis holds that we represent colour relations by virtue of representing colours. Against this orthodoxy, I argue that it is possible to represent colour relations without representing any colours. I present a model of iconic perceptual content that allows for such primitive relational colour representation, and provide four empirical arguments in its support. I close by surveying alternative views of the relationship between monadic and relational colour representation.

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)

This paper will present an analysis of the relational aspect of Brentano’s last theory of intentionality. My main thesis is that Brentano, at the end of his life, considered relations (relatives) without existent terms to be genuine relations (relatives). Thus, intentionality is a non-reducible real relation (the thinking subject is a non-reducible real relative) regardless of whether or not the object exists. I will use unpublished texts from the Brentanian Nachlass to support my argument.

Validity of physical laws for any aspect of brain activity and strict correlation of mental to physical states of the brain do not imply, with logical necessity, that a complete algorithmic theory of the mind-body relation is possible. A limit of decodability may be imposed by the finite number of possible analytical operations which is rooted in the finiteness of the world. It is considered as a fundamental intrinsic limitation of the scientific approach comparable to quantum indeterminacy and the theorems (...) of logical undecidability. An analysis of these limits, applied to dispositions of future behaviour, suggests that limits of decodability of the psycho-physic relation may actually exist with respect to brain states with self-referential aspects, as they are involved in mental processes. Limits for an algorithmic theory of the mind-body problem suggested by this study are formally similar to other intrinsic limits of the scientific method such as quantum indeterminacy and mathematical undecidability which are also related to self-referential operations. At the metatheoretical level, hard sciences, despite their reliability, universality and objectivity, depend on metatheoretical presuppositions which allow for multiple philosophical interpretations. -/- . (shrink)

To enhance the treatment of relations in biomedical ontologies we advance a methodology for providing consistent and unambiguous formal definitions of the relational expressions used in such ontologies in a way designed to assist developers and users in avoiding errors in coding and annotation. The resulting Relation Ontology can promote interoperability of ontologies and support new types of automated reasoning about the spatial and temporal dimensions of biological and medical phenomena.

This paper asks whether phenomenal intentionality (intentionality that arises from phenomenal consciousness alone) has a relational structure of the sort envisaged in Russell’s theory of acquaintance. I put forward three arguments in favor of a relation view: one phenomenological, one linguistic, and one based on the view’s ability to account for the truth conditions of phenomenally intentional states. I then consider several objections to the relation view. The chief objection to the relation view takes the form of a dilemma between (...) Platonic and Aristotelian conceptions of the properties constitutive of the contents of phenomenally intentional states on this view: the Aristotelian view seems unable to account for all the apparent contents of phenomenally intentional states, but the Platonic view seems to be ontologically unacceptable. I also consider other objections from physicalism, phenomenology, and epistemology. (shrink)

_A Relational Moral Theory_ draws on neglected resources from the Global South and especially the African philosophical tradition to provide a new answer to a perennial philosophical question: what do all morally right actions have in common as distinct from wrong ones? Metz points out that the principles of utility and of respect for autonomy, the two rivals that have dominated Western moral theory for the last two centuries, share an individualist premise. Once that common assumption is replaced by a (...) relational perspective given prominence in African ethical thought, a different comprehensive principle, one focused on harmony or friendliness, emerges. Metz argues that this principle corrects the blind spots of the Western moral principles, and has implications for a wide array of controversies in applied ethics that an international audience of moral philosophers, professional ethicists, and similar thinkers will find compelling. (shrink)

A speculative exploration of the distinction between a relational formal ontology and a classical formal ontology for modelling phenomena in nature that exhibit relationally-mediated wholism, such as phenomena from quantum physics and biosemiotics. Whereas a classical formal ontology is based on mathematical objects and classes, a relational formal ontology is based on mathematical signs and categories. A relational formal ontology involves nodal networks (systems of constrained iterative processes) that are dynamically sustained through signalling. The nodal networks are hierarchically ordered and (...) exhibit characteristics of deep learning. (shrink)

According to relational egalitarianism, justice requires equal relations. In this paper, I ask the question: can equal relations be unjust according to relational egalitarianism? I argue that while on some conceptions of relational egalitarianism, equal relations cannot be unjust, there are conceptions in which equal relations can be unjust. Surprisingly, whether equal relations can be unjust cuts across the distinction between responsibility-sensitive and non-responsibility-sensitive conceptions of relational egalitarianism. I then show what follows if one accepts (...) a conception in which equal relations can be unjust, including why it provides a reason to grant some people less political power than others. (shrink)

This brief brochure is intended to present a philosophical theory known as re- lational materialism. We introduce the postulates and principles of the theory, ar- ticulating its ontological and epistemological content using the language of category theory. The identification of any existing entity is primarily characterized by its relational, finite, and non-static nature. Furthermore, we provide a categorical con- struction of particularities within the relational materialist onto-epistemology. Our objective is to address and transform a specific perspective prevalent in scientific communities (...) into a productive network of philosophical commitments. (shrink)

‘Relational value’ (RV) has intuitive credibility due to the shortcomings of existing axiological categories regarding recognizing the ethical relevance of people’s relations to nature. But RV is justified by arguments and analogies that do not hold up to closer scrutiny, which strengthens the assumption that RV is redundant. While RV may provide reasons for ethically considering some relations, much work remains to show that RV is a concept that does something existing axiological concepts cannot, beyond empirically describing (...) class='Hi'>relations people have to environmental areas and places. (shrink)

The paper discusses from a metaphysical standpoint the nature of the dependence relation underpinning the talk of mutual action between material and spatiotemporal structures in general relativity. It is shown that the standard analyses of dependence in terms of causation or grounding are ill-suited for the general relativistic context. Instead, a non-standard analytical framework in terms of structural equation modeling is exploited, which leads to the conclusion that the kind of dependence encoded in the Einstein field equations is a novel (...) one. (shrink)

This paper defines relational properties and argues for their reducibility in a, broadly speaking, Armstrongian framework of state of affairs ontology and truthmaking. While Armstrong’s own characterisation and reduction of them arguably is the best one available in the literature of this framework, it suffers from two main problems. As will be shown, it neither defines relational properties very clearly (if at all), nor provides an adequate conception of their reduction. This paper attempts to remedy this situation in four steps. (...) First, it introduces relational properties and why they matter in metaphysics in general. Second, by briefly comparing and contrasting them with extrinsic properties, and by briefly mapping them onto a tripartite division of relations, the particular kinds of relevant relational properties are identified. Third, it classifies relational properties and thereby makes possible an apt definition of them. Finally, using the notion of truthmaking, it outlines a more satisfactory case for their reduction. (shrink)

We present cut-free labelled sequent calculi for a central formalism in logics of agency: STIT logics with temporal operators. These include sequent systems for Ldm , Tstit and Xstit. All calculi presented possess essential structural properties such as contraction- and cut-admissibility. The labelled calculi G3Ldm and G3Tstit are shown sound and complete relative to irreflexive temporal frames. Additionally, we extend current results by showing that also Xstit can be characterized through relational frames, omitting the use of BT+AC frames.

ABSTRACT In the present study, we examined how the perceived attainability and relatability of moral exemplars predicted moral elevation and pleasantness among both adult and college student participants. Data collected from two experiments were analyzed with Bayesian multilevel modeling to explore which factors significantly predicted outcome variables at the story level. The analysis results demonstrated that the main effect of perceived relatability and the interaction effect between attainability and relatability shall be included in the best prediction model, and thus, were (...) deemed to predict the outcome variables significantly. The main effect of relatability as well as its interaction with attainability positively predicted elevation and pleasantness. We discussed educational implications of the findings in terms of how relatability may be the first point of emphasis for moral educators to focus on and attainability can then bolster the effectiveness. These relatable and attainable moral exemplars can be sources for moral elevation and pleasantness, which promote motivation to emulate moral behavior presented by the exemplars. (shrink)

Recent philosophical accounts of discrimination face challenges in accommodating robust intuitions about the particular way in which it is wrongful—most prominently, the intuition that discriminatory actions intrinsically violate equality irrespective of their contingent consequences. The paper suggests that we understand the normative structure of discrimination in a way that is different from the one implicitly assumed by these accounts. It argues that core discriminatory wrongs—such as segregation in Apartheid South Africa—divide into two types, corresponding to violations of relational and distributive (...) equality; and that a pluralistic view of the internal structure of each type should be adopted. This normative structure serves to appropriately vindicate the mentioned intuitions; it also contributes to clarifying the normative underpinnings of legal concepts associated with discrimination (including the distinctions between direct and indirect, or ‘disparate treatment/impact’ discrimination, and intentional vs. unintentional discrimination), and developing a more productive public discourse around allegations of discrimination. (shrink)

This book defends a relational theory of the passage of time. The realist view of passage developed in this book differs from the robust, substantivalist position. According to relationism, passage is nothing over and above the succession of events, one thing coming after another. Causally related events are temporally arranged as they happen one after another along observers’ worldlines. There is no unique global passage but a multiplicity of local passages of time. After setting out this positive argument for relationism, (...) the author deals with five common objections to it: (a) triviality of deflationary passage, (b) a-directionality of passage, (c) the impossibility of experiencing passage, (d) fictionalism about passage, and (e) the incompatibility of passage with perduring objects. (shrink)

Individualistic traditions of autonomy have long been critiqued by feminists for their atomistic and asocial presentation of human agents. Relational approaches to autonomy were developed as an alternative to these views. Relational accounts generally capture a more socially informed picture of human agents, and aim to differentiate between social phenomena that are conducive to our agency versus those that pose a hindrance to our agency. In this article, I explore the various relational conceptualizations of autonomy profferred to date. I critically (...) review some of the ongoing internal disputes within the relational autonomy literature, and conclude the article by taking stock of the value of relational autonomy despite these unresolved debates. (shrink)

Agents are often assumed to have degrees of belief (“credences”) and also binary beliefs (“beliefs simpliciter”). How are these related to each other? A much-discussed answer asserts that it is rational to believe a proposition if and only if one has a high enough degree of belief in it. But this answer runs into the “lottery paradox”: the set of believed propositions may violate the key rationality conditions of consistency and deductive closure. In earlier work, we showed that this problem (...) generalizes: there exists no local function from degrees of belief to binary beliefs that satisfies some minimal conditions of rationality and non-triviality. “Locality” means that the binary belief in each proposition depends only on the degree of belief in that proposition, not on the degrees of belief in others. One might think that the impossibility can be avoided by dropping the assumption that binary beliefs are a function of degrees of belief. We prove that, even if we drop the “functionality” restriction, there still exists no local relation between degrees of belief and binary beliefs that satisfies some minimal conditions. Thus functionality is not the source of the impossibility; its source is the condition of locality. If there is any non-trivial relation between degrees of belief and binary beliefs at all, it must be a “holistic” one. We explore several concrete forms this “holistic” relation could take. (shrink)

Relational egalitarianism is a theory of justice according to which people must relate as equals. In this article, we develop relational sufficientarianism – a view of justice according to which people must relate as sufficients. We distinguish between three versions of this ideal, one that is incompatible with relational egalitarianism and two that are not. Building on this, we argue that relational theorists have good reason to support a pluralist view that is both egalitarian and sufficientarian.

Several metaphysical debates have typically been modeled as oppositions between a relationist approach and a substantivalist approach. Such debates include the Bundle Theory and the Substratum Theory about ordinary material objects, the Bundle (Humean) Theory and the Substance (Cartesian) Theory of the Self, and Relationism and Substantivalism about time. In all three debates, the substantivalist side typically insists that in order to provide a good treatment of the subject-matter of the theory (time, Self, material objects), it is necessary to postulate (...) the existence of a certain kind of substance, while the other side, the relationist one, characteristically feels that this is an unnecessary expense and that one can get the job done in an ontologically cheaper way just with inter-related properties or events. In this paper I shall defend the view that there is much less of a disagreement between relational ontologies and substantival ontologies than it is usually thought. I believe that, when carefully examined, the two sides of the debate are not that different from each other, in all three cases of pairs of views mentioned above. As we will see, both the relational side and the substantival side work in the same way, suffer from and answer the same objections, and are structurally extremely similar. It will be an important question – one that I shall discuss in detail, and that is indeed the main point of interest for me in this paper – whether this means that the two sides of the debate are somehow 'equivalent' or not, and what 'equivalent' could mean. (shrink)

Construed as a theory of justice, relational egalitarianism says that justice requires that people relate as equals. Construed as a theory of what makes democracy valuable, it says that democracy is a necessary, or constituent, part of the value of relating as equals. Typically, relational egalitarians want their theory to provide both an account of what justice requires and an account of what makes democracy valuable. We argue that relational egalitarians with this dual ambition face the justice-democracy dilemma: Understanding social (...) relations in such a way that renders relational egalitarianism plausible as an answer to what makes democracy valuable comes at the price of understanding social relations in a way that makes it less plausible as a theory of justice, and vice versa. We also argue that there is no easy way out of the dilemma and that relational egalitarians, who want relational equality to provide both accounts mentioned, may simply have to set their ambitions lower on behalf of relational equality. (shrink)

By defining freedom in terms of power, Spinoza understands individual freedom as irreducibly relational. I propose that Spinoza develops his theory of power to understand how individual power or freedom is limited and enhanced by the power of those around one. For Spinoza, the power of an individual is a function of that individual’s emotions, imaginative conceptions of itself and the world and its appetites. In this paper (1) I will argue that Spinoza reformulates a concept of freedom in terms (...) of power. (2) His mature theory of freedom as power proposes that individual power is determined through social interaction, and is thus best understood as a relational theory of freedom. (3) I will show that as a consequence of Spinoza’s theory, individual power and empowerment relies on those around the individual and, thus, to achieve individual liberation we must pursue collective empowerment. (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)

It is a metaphysical orthodoxy that interesting non-symmetric relations cannot be reduced to symmetric ones. This orthodoxy is wrong. I show this by exploring the expressive power of symmetric theories, i.e. theories which use only symmetric predicates. Such theories are powerful enough to raise the possibility of Pythagrapheanism, i.e. the possibility that the world is just a vast, unlabelled, undirected graph.

Peirce’s pragmatic maxim is closely related to his conception of abduction. The acquisition of the actual effect required by the method of scientific reasoning expressed by Peirce’s maxim must be accomplished by resorting to abductive logic. Abductive logic starts from a surprising fact, derives a hypothetical explanation about that fact, and finally arrives at the possibility that the hypothesis is true. This is the process of abductive reasoning, as provided by Peirce, which is distinct from induction and deduction and generates (...) explanatory views. Peirce opposed a unified and unchangeable concept of causality. He used different interpretations of causality to illustrate the considerable differences in people’s understanding of cause and effect in different periods. The concept of pragmatism, as developed from the pragmatic maxim to abduction and then to scientific inference to the best explanation, is precisely what Peirce initially proposed, and inference to the best explanation is the starting point and the final result of the pragmatic maxim. (shrink)

Social epistemologists often operationalize the task of indirectly assessing experts’ trustworthiness to identifying whose beliefs are more reliably true on matters in an area of expertise. Not only does this neglect the philosophically rich space between belief formation and testimonial utterances, it also reduces trustworthiness to reliability. In ethics of trust, by contrast, explicitly relational views of trust include things like good will and responsiveness. One might think that relational aspects can be safely set aside for social epistemology of trust (...) in experts, that such considerations may be relevant for personal relationships but not for expert trustworthiness. Against these claims I argue for the social-epistemic relevance of relational aspects of trust in experts, and to that end I discuss three sorts of considerations – responsively positive, neutral, and negative factors – that can make a difference for expert trustworthiness. (shrink)

The evidence is overwhelming that members of particularly wealthy and industry-owning segments of Western societies have much larger carbon footprints than most other humans, and thereby contribute far more than their “fair share” to the enormous problem of climate change. Nonetheless, in this paper we shall counsel against a strategy focused primarily on blaming and shaming and propose, instead, a change in the ethical conversation about climate change. We recommend a shift in the ethical framework from a focus on the (...) role of individual agents and a conversation about guilt; in its place, we propose a relational approach to public health ethics that is centered around the idea of relational solidarity. We begin by briefly reviewing the most common—and woefully inadequate—approach in the West to reducing emissions and responding to the health-related impacts of climate change. We then go on to propose a relational approach to public health ethics as an alternative ethical framework that better fits the moral problems associated with climate change and holds promise for a more meaningful response. (shrink)

Relational approaches are gaining more and more importance in philosophy of tech-nology. This brings up the critical question of how they can be implemented in applied ethics, law, and practice. In “Extremely Relational Robots: Implications for Law and Ethics”, Nancy S. Jecker (2024) comments on my article “Not Relational Enough? Towards an Eco-Relational Approach in Robot Ethics” (Puzio, 2024), in which I present a deep relational, “eco-relational approach”. In this reply, I address two of Jecker’s criticisms: in section. 3, I (...) deal with the connection of personhood and human identity with relationality, and in section. 4, I discuss the consequences of relational approaches for practical ethics and law. Unlike Jecker, I am strongly convinced that relational approaches can and should be implemented in applied ethics and law. (shrink)

An overview of relational approaches to ethics, which contrast with individualist and holist ones, particularly as they feature in the Confucian, African, and feminist/care traditions.

This article defends a relational account of personhood. I argue that the structure of personhood consists of dyadic relations between persons who can wrong or be wronged by one another, even if some of them lack moral competence. I draw on recent work on directed duties to outline the structure of moral communities of persons. The upshot is that we can construct an inclusive theory of personhood that can accommodate nonhuman persons based on shared community membership. I argue that, (...) once we unpack the internal relation between directed duties, moral status, and flourishing, relations can ground personhood and include nonhuman animals. (shrink)