Individual differences in mental accounting have rarely been studied, and empirical evidence regarding the relation between mental accounting and personality characteristics is scarce. The present paper reports three studies applying a Likert-type scale to assess the extent individuals engage in mental accounting practices. In each study, the five items of the measure loaded on a single dimension and had acceptable reliability, with a Cronbach’s α between.72 and.77. Study 1 (N = 165) regards the mental processing of prior losses in the (...) theater-ticket problem (Tversky and Kahneman 1981). Study 2 (N = 114) is based on prior work on income source effects (Fogel 1997) and analyzes mental accounting of prior gains. In both studies, individual differences in mental accounting moderated the effects of the experimental treatments. In an explorative survey conducted for Study 3 (N = 373), the extent of engaging in mental accounting was found to be positively correlated with being female, with conscientiousness, and financial literacy, and negatively related with education and non-planning impulsivity. Identification of individual differences and their correlates adds to existing evidence for some of the core assumptions of mental accounting theory. A practical implication of the findings is that providers of financial services must take individual differences into account when designing trainings and supportive tools for money management. (shrink)

As moral decision making in financial markets incorporates moral considerations into investment decisions, some rational decision theorists argue that moral considerations would introduce inefficiency to investment decisions. However, market demand for socially responsible investment is increasing, suggesting that investment decisions are influenced by both financial and moral considerations. Several models can be applied to explain moral behavior. We test the suitability of (a) multiple attribute utility theory (MAUT), (b) theory of planned behavior, and (c) issue-contingent model of ethical decision making (...) in organizations. In an experimental setting, 141 participants traded company shares in a computerized asset market. Over 12 periods, companies varied in morality (i.e., treatment of employees) and in profitability (i.e., expected dividends per share). Participants’ bids and asks for shares were recorded. Results indicate that moral considerations influence investment decisions, controlling for profit. Differences between the three models are discussed. (shrink)

The motivation to comply or not to comply is considerably influenced by beliefs, attitudes, and social representations of taxpayers. These subjective conceptualizations and evaluations are often not objective or true, but they determine how citizens construct their subjective reality. Attitudes, judgments, and behavior intentions eventually shape people’s behavior which is often more affected by what they think than by what actually is. We first explain what social representations are, how they are related to individual attitudes, and to what extent both (...) social representations and attitudes shape behavior according to the existing psychological literature. In the following section we present three of our own studies on taxpayers’ social representations of taxes and their attitudes towards tax evasion and tax avoidance. These empirical studies identify relevant differences in attitudes between different occupation groups: Self-employed entrepreneurs express less favorable views on taxes and the tax authorities and as a result feel more restricted and hindered in their work, while employed workers focus stronger on the exchange function between tax payments and the resulting provision of public goods. Despite the differences, in all occupation groups tax evasion is not perceived as a severe crime and tax evaders are even judged quite positively and as more intelligent than the typical tax payer. The most recent study suggests that tax evasion might not be evaluated as positive anymore as in earlier studies, but instead tax avoidance seems to be morally accepted and taxpayers engaging in tax avoidance are judged more positive than the typical taxpayer. (shrink)

Businesses that rely heavily on cash transactions have been found to be particularly susceptible to low tax ethics. Recent research indicates that cash is a highly powerful and tempting reward, which elicits a strong emotional response. In this article, we investigate how emotions affect tax ethics in a series of experimental studies. Specifically, we show that affective priming and the ease with which tax information is retrieved moderate tax ethics. We also show that the relative effectiveness of deterrence, such as (...) audit probabilities and tax fines, is moderated by affect. These results point toward a complex picture of tax ethics, requiring a multifaceted policy approach that emphasizes not only enforcement, but also cognitive and affective aspects of human behavior. (shrink)

The relationship between tax authorities and taxpayers is essential for tax compliance. The aim of the present paper was to explore systematically the determinants of this relationship and related tax compliance behaviors based on the extended slippery slope framework. We used in-depth qualitative interviews with 33 self-employed taxpayers and 30 tax auditors. Interviewees described the tax relationship along the extended slippery slope framework concepts of power and trust. However, also novel sub-categories of power (e.g., setting deadlines) and trust (e.g., personal (...) assistance) were mentioned. Furthermore, also little-studied categories of tax behavior emerged, such as accepting tax behavior e.g., being available to the tax authorities, or stalling tax behavior e.g., the intentional creation of complexity. The results comprehensively summarize the determinants of the tax relationship and tax compliance behaviors. Additionally, results highlight future research possibilities and illustrate policy interventions. (shrink)

A family heirloom. An endangered species. An ancient piece of pottery. A threatened language. These things differ in myriad ways, but they are tied together by a common thread: they are all examples of things that call out to be saved. The world is brimming with things worth saving, and we have limited time and resources. How do we decide what to save? Why do we make these choices? -/- Philosopher Erich Hatala Matthes explores these questions as they surface (...) in radically diverse contexts--from museums to TikTok, and from National Parks to the corner of your attic. Matthes illustrates the deep relationship between the things we might save and our sense of self. If our cares and concerns are a fundamental part of our identity, then what we care for and preserve will play a significant role in shaping and maintaining our understanding of who we are. In a world in which everything that we care about is subject to powerful forces of change--from climate disturbance and armed conflict, to social transformation and the wear and tear of time--the terms on which we confront change will be key to whether and how we can save the things we care about in the ways that really matter to us. Will change be foisted upon us? Or is there a role for us to play in rejecting, influencing, or managing change? As he explores these questions, Matthes tackles related themes such as authenticity, agency, and appropriation: Who exactly should be responsible for saving things, and on whose behalf should such efforts be pursued? These are all essential elements to a fuller understanding of what to save and why. (shrink)

Explores the acquisition and use of knowledge for human purposes and the extent of our ability to shape the future through the design, regulation, and restructuring of the lives of human systems at all levels.

The first of Erich Neumann's works to be translated into English, this eloquent book draws on a full range of world mythology to show that individual consciousness undergoes the same archetypal stages of development as has human consciousness as a whole. Neumann, one of Jung's most creative students and a renowned practitioner of analytical psychology in his own right, shows how the stages begin and end with the symbol of the Uroboros, or tail-eating serpent. The intermediate stages are projected (...) in the universal myths of the World Creation, Great Mother, Separation of the World Parents, Birth of the Hero, Slaying of the Dragon, Rescue of the Captive, and Transformation and Deification of the Hero. Throughout the sequence the Hero is the evolving ego consciousness. (shrink)

Guarded fragments of first-order logic were recently introduced by Andreka, van Benthem and Nemeti; they consist of relational first-order formulae whose quantifiers are appropriately relativized by atoms. These fragments are interesting because they extend in a natural way many propositional modal logics, because they have useful model-theoretic properties and especially because they are decidable classes that avoid the usual syntactic restrictions (on the arity of relation symbols, the quantifier pattern or the number of variables) of almost all other known decidable (...) fragments of first-order logic. Here, we investigate the computational complexity of these fragments. We prove that the satisfiability problems for the guarded fragment (GF) and the loosely guarded fragment (LGF) of first-order logic are complete for deterministic double exponential time. For the subfragments that have only a bounded number of variables or only relation symbols of bounded arity, satisfiability is EXPTIME-complete. We further establish a tree model property for both the guarded fragment and the loosely guarded fragment, and give a proof of the finite model property of the guarded fragment. It is also shown that some natural, modest extensions of the guarded fragments are undecidable. (shrink)

We identify the computational complexity of the satisfiability problem for FO 2 , the fragment of first-order logic consisting of all relational first-order sentences with at most two distinct variables. Although this fragment was shown to be decidable a long time ago, the computational complexity of its decision problem has not been pinpointed so far. In 1975 Mortimer proved that FO 2 has the finite-model property, which means that if an FO 2 -sentence is satisfiable, then it has a finite (...) model. Moreover, Mortimer showed that every satisfiable FO 2 -sentence has a model whose size is at most doubly exponential in the size of the sentence. In this paper, we improve Mortimer's bound by one exponential and show that every satisfiable FO 2 -sentence has a model whose size is at most exponential in the size of the sentence. As a consequence, we establish that the satisfiability problem for FO 2 is NEXPTIME-complete. (shrink)

v. 1. The philosophy of the Veda and of the epic.--The Buddha and the Jina.--The Sāmkhya and the classical Yoga-system.--v. 2. The Nature-philosophical schools and the Vaiśeṣika system.--The system of the Jaina.--The materialism.

In this paper, I present an outline of the oppression account of cultural appropriation and argue that it offers the best explanation for the wrongfulness of the varied and complex cases of appropriation to which people often object. I then compare the oppression account with the intimacy account defended by C. Thi Nguyen and Matt Strohl. Though I believe that Nguyen and Strohl’s account offers important insight into an essential dimension of the cultural appropriation debate, I argue that justified objections (...) to cultural appropriation must ultimately be grounded in considerations of oppression as opposed to group intimacy. I present three primary objections to the intimacy account. First, I suggest that in its effort to explain expressive appropriation claims (those that purportedly lack an independent ground), the intimacy account doubles down on the boundary problem. Second, I question whether group intimacy possess the kind of bare normativity that Nguyen and Strohl claim for it. Finally, I argue that these objections give us reason to accept the importance of group intimacy to the cultural appropriation debate, but question the source of its significance as identified by Nguyen and Strohl. (shrink)

This translation of four of Plato's dialogues brings these classic texts alive for modern readers. Allen introduces and comments on the dialogues in an accessible way, inviting the reader to re-examine the issues Plato continually raises.

Can we still watch Woody Allen's movies? Can we still laugh at Bill Cosby's jokes? Woody Allen, Kevin Spacey, Dave Chappelle, Louis C. K., J.K. Rowling, Michael Jackson, Roseanne Barr. Recent years have proven rife with revelations about the misdeeds, objectional views, and, in some instances, crimes of popular artists.

Is there something morally wrong with cultural appropriation in the arts? I argue that the little philosophical work on this topic has been overly dismissive of moral objections to cultural appropriation. Nevertheless, I argue that philosophers working on epistemic injustice have developed powerful conceptual tools that can aid in our understanding of objections that have been levied by other scholars and artists. I then consider the relationship between these objections and the harms of cultural essentialism. I argue that focusing on (...) the systematic nature of appropriative harms may allow us to sidestep the problem of essentialism, but not without cost. (shrink)

This chapter offers an overview of issues posed by the problem of immoral artists, artists who in word or deed violate commonly held moral principles. I briefly consider the question of whether the immorality of an artist can render their work aesthetically worse (making connections to chapters in the Theory section of the handbook), and then turn to questions about what the audience should do and feel in response to knowledge of these moral failings. I discuss questions such as whether (...) audiences have reason not to purchase or consume work by these artists, whether their shows and exhibitions should be canceled, and how fans might grapple with the emotional turmoil they feel when artists whom they love act or speak in ways that are morally condemnable. (shrink)

It is often assumed that there is a necessary relationship between historical value and irreplaceability, and that this is an essential feature of historical value’s distinctive character. Contrary to this assumption, I argue that it is a merely contingent fact that some historically valuable things are irreplaceable, and that irreplaceability is not a distinctive feature of historical value at all. Rather, historically significant objects, from heirlooms to artifacts, offer us an otherwise impossible connection with the past, a value that persists (...) even in the face of suitable replacements. (shrink)

Erich Frauwallners Buch "Die Philosophie des Buddhismus" ist längst zu einem,Klassiker' geworden. Die Form der Darstellung ist glücklich gewählt; sie verknüpft allgemeine Überblicke, Einführungen in das Denken individueller buddhistischer Philosophen und lange Exzerpte aus philosophischen Werken des südasiatischen Buddhismus in wörtlicher Übersetzung. Das Buch bewegt sich also zwischen einem Einführungswerk und einer Anthologie. Die knappen Einleitungen zu den repräsentativen Texten sind informativ und klar und rücken die philosophischen Inhalte in das Licht ihrer historischen Entwicklung; die Übersetzungen aus den relevanten (...) Sprachen (Pali, Sanskrit, Tibetisch, Chinesisch) wiederum sind außerordentlich verlässlich. Der Neuauflage des Bandes wurde ein Vorwort von Eli Franco und Karin Preisendanz zu Frauwallners Leben und Schaffen beigefügt, ergänzt durch eine Bibliographie seiner Schriften und eine kommentierte Liste weiterführender Literatur zum südasiatischen Buddhismus. (shrink)

Philosophers have used the terms 'impersonal' and 'personal value' to refer to, among others things, whether something's value is universal or particular to an individual. In this paper, I propose an account of impersonal value that, I argue, better captures the intuitive distinction than potential alternatives, while providing conceptual resources for moving beyond the traditional stark dichotomy. I illustrate the practical importance of my theoretical account with reference to debate over the evaluative scope of cultural heritage.

‘Heritage’ is a concept that often carries significant normative weight in moral and political argument. In this article, I present and critique a prevalent conception according to which heritage must have a positive valence. I argue that this view of heritage leads to two moral problems: Disowning Injustice and Embracing Injustice. In response, I argue for an alternative conception of heritage that promises superior moral and political consequences. In particular, this alternative jettisons the traditional focus on heritage as a primarily (...) positive relationship to the past, and thus offers resources for coming to terms with histories of injustice. (shrink)

This article draws together research from various sub-disciplines of philosophy to offer an overview of recent philosophical work on the ethics of historic preservation. I discuss how philosophers writing about art, culture, and the environment have appealed to historical significance in crafting arguments about the preservation of objects, practices, and places. By demonstrating how it relates to core themes in moral and political philosophy, I argue that historic preservation is essentially concerned with ethical issues.

"Death is a subject which has always been high on the philosophical agenda. But strangely enough the historically and traditionally most important aspect of that subject - the so-called transcendent problem of death, i.e. the question of what actually happens to mind or consciousness after physical death - is almost taboo-laden within modern academic philosophy." "It is, however, the contention of this book that a discussion of the transcendent problem of death makes good sense even on contemporary premises, granted the (...) fulfillment of certain preconditions that should not be rejected offhand." "The main parts of this book deal with questions concerning the viability of preconditions such as mind-body dualism, a substance-theory of mind, a non-reductionist view of personal identity, the notion of 'a minimal self', the persistence of the phenomenal 'now' etc." "In this connection the author presents and evaluates a number of arguments pertaining to the view that, even though an individual mind may contain outward-directed functions that allow it to relate to physical and social surroundings, it has an ontologically peculiar self-enclosed mode of being relative to the physical world. Hereby an understanding of 'the ontology of mind' is achieved, which indicates the possibility of a revival of some old and extremely important metaphysical questions which are commonly and unjustly neglected - for instance the transcendent problem of death." --Book Jacket. (shrink)

Museums are home to millions of artworks and cultural artifacts, some of which have made their way to these institutions through unjust means. Some argue that these objects should be repatriated (i.e. returned to their country or culture of origin). However, these arguments face a series of philosophical challenges. In particular, repatriation, even if justified, is often portrayed as contrary to the aims and values of museums. However, in this paper, I argue that some of the very considerations museums appeal (...) to in order to oppose repatriation claims can be turned on their heads and marshaled in favor of the practice. In addition to defending against objections to repatriation, this argument yields the surprising conclusion that the redistribution of cultural goods should be much more radical than is typically supposed. (shrink)

Do members of cultural groups have special claims to own or control the products of the cultures to which they belong? Is there something morally wrong with employing artistic styles that are distinctive of a culture to which you do not belong? What is the relationship between cultural heritage and group identity? Is there a coherent and morally acceptable sense of cultural group membership in the first place? Is there a universal human heritage to which everyone has a claim? Questions (...) such as these concern the ethics of cultural heritage (or heritage ethics, for short). This entry seeks to provide an overview of the philosophical work on topics in heritage ethics, as well as introduce readers to some of the most philosophically relevant literature from other disciplines. (shrink)

The book, with its emphasis on the interaction of microstructures with the entire biosphere, ecosystems etc., and on how micro- and macrocosmos mutually create the conditions for their further evolution, provides a comprehensive framework for a deeper understanding of human creativity in a time of transition.

Those who comment on modern scientific institutions are often quick to praise institutional structures that leave scientists to their own devices. These comments reveal an underlying presumption that scientists do best when left alone—when they operate in what we call the ‘scientific state of nature’. Through computer simulation, we challenge this presumption by illustrating an inefficiency that arises in the scientific state of nature. This inefficiency suggests that one cannot simply presume that science is most efficient when institutional control is (...) absent. In some situations, actively encouraging unpopular, risky science would improve scientific outcomes. 1 Introduction2 Scientists and Bandits3 Choosing an ϵ4 Structure of Communication5 Discussion. (shrink)

Subjective consciousness suggests a unity of sensing and perceiving self that is difficult to reconcile with the multiplicity of sensory analyzers and the absence of a convergence zone in the brain. This has led—on the one hand—to the dead-end assumption of a unifying sentient homunculus and—on the other—to a denial of conscious unity. The sketchpad model presented here avoids this dilemma by viewing conscious thought as a selfreferent loop of neural activity, rather than as the information content of a fictitious (...) set of output neurons. Use is made of the numerous neural pathways that originate at various cortical and subcortical areas and terminate in the thalamus. The model assumes that primary sensory outputs are modified by such feedback in the thalamic relay nuclei through hill-climbing processes that tend to optimize global responses. (shrink)