Tax compliance has been extensively researched. Yet, the classic question ‘why do people pay taxes?’ remains unanswered. In Jordan, tax evasion is widespread. The state and citizens have been trapped in a continuous hide-and-seek game, which has taken the form of a virtuous cycle. This paper investigates tax evasion along with the most noticeable features of the Jordanian tax system. It also highlights how the virtuous cycle of tax evasion has been established and what could possibly be a way out (...) of it. We argue that sociocultural values are the most prominent cause for tax evasion. That is, the procedures of state formation and functionality in Jordan have created mutual distrust between the state and its citizens. Having been raised in a community characterized by deep distrust, tax evasion is no longer considered immoral by substantial numbers of the Jordanian population. We argue that successive governments need to create a high-trust-based culture and formulate strategies that serve to acquire normative ethical values in order to enhance voluntary compliance. The way to accomplish this necessity is through enforcing the state’s transparency and accountability. The taxation system needs to concentrate on income tax rather than raise tax rates on essential commodities to collect substantial tax revenues. Thus, further reform of the taxation system along with a reduction in tax incentives need to be considered. Moreover, lowering the exceptionally high personal income tax threshold would bring Jordan in line with its peers, expand the base, and introduce more progressivity. There would also be a scope to introduce a minimum tax based on sales as a tool to address tax evasion. (shrink)

In face of unprecedented awareness of religious diversity, as well as the dangers of conflict, interreligious dialogue has become vital. Yet, these authors maintain, it is the commitment to think together about religious faith and our inherited traditions that genuinely moves mutual understanding to new levels. Here is such a religious experiment, an interreligious theological quest, framed in the interests of peacemaking." -- Publisher.

With the coronavirus outbreak, new and strengthened norms of plastic dependency emerged in the Middle East and North Africa region through the desperate demand for products like face masks and other personal protective equipment, highlighting the tradeoffs between health and the environment. While the rise in demand has been considered as temporary, behavioral barriers and misperceptions might make these norms particularly sticky and hinder society’s ability to transition to a circular economy. Fortunately, behavioral science offers valuable insights about why the (...) current pandemic can actually be a catalyst to create new eco-conscious behaviors. As some behaviors are often strenuous to change and require enforcement through traditional policy solutions, behavioral science offers complementary tools that will make policies more effective. We have an opportunity to start thinking about ways to leverage behavioral insights to create new norms that promote a circular economy while ultimately ensuring proper adherence to hygiene practices to curb the spread of the virus. (shrink)

This article explores Amartya Sen’s understanding of freedom, and performs two central functions, one classificatory and the other substantive in nature. First, I situate his reflections within canonical understandings of liberty, finding an irreducible pluralism incorporating positive liberty in ‘capability’ alongside negative and republican liberty in ‘process’, which is subsequently unified in the notion of ‘comprehensive outcomes’. Secondly, I attempt to find a normative referent for the intrinsic value of choice, and thereby indirectly that of freedom, in his account. In (...) contrast to the liberal subjectivity one might – I believe, mistakenly – attribute to Sen’s deployment of neoclassical economic frameworks, I instead argue for a re-interpretation of his account, inspired by the sociological literature on embodiment. Here, an ‘encumbered’ subject must inherit and transcend a normative totality to become an agent in the fullest sense. (shrink)

There is no doubt that custard apple diseases are among the important reasons that destroy the Custard Apple plant and its agricultural crops. This leads to obvious damage to these plants and they become inedible. Discovering these diseases is a good step to provide the appropriate and correct treatment. Determining the treatment with high accuracy depends on the method used to correctly diagnose the disease, expert systems can greatly help in avoiding damage to these plants. The expert system correctly diagnoses (...) Custard Apple disease to make it easier for farmers to find the right treatment based on the appropriate diagnosis. Objectives: A specialized syllable language system was established for the diagnosis of Custard Apple plant disease. (shrink)

ABSTRACT Ethical leaders can influence followers’ ethical behaviors by establishing an ethical climate. However, followers’ responses to an ethical climate may also differ according to the amount of attention they devote to moral questions. This study analyzes whether moral attentiveness augments the positive effect of an ethical climate on employees’ ethical behaviors, as well as the indirect effect of ethical leadership on employee ethical behavior through an ethical climate. Data from 270 employees in the Malaysian manufacturing industry indicate that the (...) positive impact of an ethical climate on ethical behavior is greater among employees who exhibit high rather than low moral attentiveness; this moderating role also applies to the relationship between ethical leadership and employee ethical behavior through the ethical climate. This study thus sheds new light on the notable role of moral attentiveness in ensuring that ethical leadership and ethical climate enhance ethical behavior in the workplace. (shrink)

Accessing legislation via the Internet is more and more frequent. As a result, systems that allow consultation of law texts are becoming more and more powerful. This paper presents DARES, a generic system which can be adapted to any domain to handle documents production needs. It is based on an annotation engine which allows obtaining XML documents inputs as required by the system, and on an XML fragments recombining system. The latter operates using a fragment manipulation functions toolbox to generate (...) new documents. To validate this system, we have tried to apply it to the domain of law through the consolidation problem. (shrink)

ABSTRACT:We combine prior research on ethical decision-making in organizations with a rational choice theory of corporate crime from criminology to develop a model of corporate offending that is tested with a sample of U.S. managers. Despite demands for increased sanctioning of corporate offenders, we find that the threat of legal action does not directly affect the likelihood of misconduct. Managers’ evaluations of the ethics of the act, measured using a multidimensional ethics scale, have a significant effect, as do outcome expectancies (...) that result from being associated with the misconduct but not facing formal sanctions. The threat of formal sanctions appears to operate indirectly, influencing ethical evaluations and outcome expectancies. Obedience to authority also affects illegal intentions, with managers reporting higher prospective offending when they are ordered to engage in misconduct by a supervisor. (shrink)

Vol. presents a method for critically evaluating relevance in arguments based on case studies & a new relevance theory incorporating techniques of argumentation theory, logic & artificiaI intelligence. For scholars/students in argumentation & rhetoric.

The Stanford Encyclopedia of Philosophy is an open access, dynamic reference work designed to organize professional philosophers so that they can write, edit, and maintain a reference work in philosophy that is responsive to new research. From its inception, the SEP was designed so that each entry is maintained and kept up to date by an expert or group of experts in the field. All entries and substantive updates are refereed by the members of a distinguished Editorial Board before they (...) are made public. (shrink)

ABSTRACT:We combine prior research on ethical decision-making in organizations with a rational choice theory of corporate crime from criminology to develop a model of corporate offending that is tested with a sample of U.S. managers. Despite demands for increased sanctioning of corporate offenders, we find that the threat of legal action does not directly affect the likelihood of misconduct. Managers’ evaluations of the ethics of the act, measured using a multidimensional ethics scale, have a significant effect, as do outcome expectancies (...) that result from being associated with the misconduct but not facing formal sanctions. The threat of formal sanctions appears to operate indirectly, influencing ethical evaluations and outcome expectancies. Obedience to authority also affects illegal intentions, with managers reporting higher prospective offending when they are ordered to engage in misconduct by a supervisor. (shrink)

Nietzsche : by way of an introduction -- Winnicott : the psychoanalytic family -- Anti-Oedipus : reading, listening, analysing -- Process notes : productions and syntheses -- Sophocles : under the sign of nemesis -- Cixous : the unseen seen -- Dôsirand : the transitional subject.

En este artículo, se examinará la visión de Foucault del cuerpo y el surgimiento del cuerpo como un elemento indispensable del poder político. Por lo tanto, se discutirá cómo se objetiva la organización en períodos de poder disciplinario y regulatorio. En el contexto de la regulación del poder, trataremos de mostrar qué dinámica básica corresponde el alma, que es la prisión del cuerpo, al poder y al cuerpo. En ambos períodos, vemos que el poder elie el cuerpo como espacio. El (...) cuerpo representa el cuerpo de la sociedad y funciona como tal. En el estudio, se examinará la captura del alma como un elemento que afecta, moldea, cambia y transforma el cuerpo en la comprensión del poder regulador después del poder disciplinario. En última instancia, dado que este esfuerzo da como resultado la producción de nuevas dinámicas de poder, se intentará mostrar en un contexto crítico que el poder no permite ningún cambio, transformación y mejora de individuos y criminales a quienes percibe como cuerpos. (shrink)

I advance a variety of intellectualism about knowing-how that is, paradoxically, suggested by Ryle's positive discussions of that phenomenon. I discuss the roots of the view in Ryle's work, its affinity with John Hyman's () view of factual knowledge, and important points of contrast with Stanley and Williamson's () proposal. Drawing on work by Cath () and Wiggins () I also discuss conditions on knowing practically, in ‘the executive way’, as an alternative to appealing to practical modes of presentation.

Le concept de conflit revêt divers aspects. Entre les litiges, les violences, les différends, les désaccords, les guerres, il importe de définir les éléments de la conflictualité et le caractère institutionnel des recherches en matière de gestion et de résolution des conflits de nos jours. Néanmoins, nous sommes parvenus à percevoir que la clé du succès des résolutions des conflits pour une paix durable réside dans l’expérience humaine de la culpabilité et du pardon. Ce n’est certes pas des éléments nouveaux (...) pour les spécialistes et les diplomates en matière de gestion des conflits. Cependant, Ces deux notions sont reléguées au second plan au profit de compromis et de mesures coercitives à l’encontre des factions en conflits. Notre vision de la résolution des conflits est que sans la mise en exergue de l’expérience de la culpabilité et du pardon, les peuples vivront dans un conflit perpétuel qu’ils transmettront aux générations futures : la haine durable (sustainablehate). Est-il possible d’institutionnaliser le pardon et de mener des actions conduisant à une véritable culpabilité collective et individuelle préalable à toute réconciliation durable des peuples? La nature et la fréquence de nos conflits obligent à reconsidérer les méthodes d’approche jusqu’ici utilisées. En effet, c’est ce que tentent de faire certaines commissions pour la réconciliation appelée pour la plupart « Dialogue – Vérité – Réconciliation ; Dialogue – Justice – Réconciliation ; justice et paix, etc ». où les belligérants, les bourreaux et les victimes sont invités à l’aveu, à la vérité et au pardon pour un re-vivre ensemble. Mais dans l’espace d’un processus de réconciliation engagé à travers desdites commissions, les ballets de confessions aussi bien que les sentiments de victimisation se succèdent avant à l’arrière fond l’amnistie pour les bourreaux et l’octroi du pardon de la part des victimes. Cela, parait peu convainquant pour la raison que ces commissions sont en majeure partie installées par les vainqueurs du moment. Dans une certaine Afrique surtout, ces derniers (les vainqueurs) sont aidés par des alliés occidentaux de hauts niveaux. Il s’agit alors de processus où la paix est provisoire et se maintient au bout de la force ; et où les bourreaux sont toujours les autres. (shrink)

A "slippery slope argument" is a type of argument in which a first step is taken and a series of inextricable consequences follow, ultimately leading to a disastrous outcome. Many textbooks on informal logic and critical thinking treat the slippery slope argument as a fallacy. Walton argues that used correctly in some cases, they can be a reasonable type of argument to shift a burden of proof in a critical discussion, while in other cases they are used incorrectly. Walton identifies (...) and analyzes four types of slippery slope argument. Walton presents guidelines that show how each type of slippery slope argument can be used correctly or incorrectly, using over fifty case studies of argumentation on controversial issues. These include abortion, medical research on human embryos, euthanasia, the decriminalization of marijuana, pornography, and censorship, and banning of American flag burning. (shrink)

Autonomous weapon systems could in principle release military personnel from the onus of killing during combat missions, reducing the related risk of suffering a moral injury and its debilita...

You might think a simple “No” would suffice as an answer. But there are features of Kant’s ethics that appear to be strikingly similar to virtue oriented views, so striking that some Kantians themselves have argued that Kant’s ethics in fact shares these features with virtue ethics. In what follows, I will argue against this view, though along the way I will acknowledge the features of Kant’s view that make it appear more like a kind of virtue ethics than it (...) really is. My plan is to first set out the distinctive features of what is nowadays called “virtue ethics”, those features that make it a genuine alternative to other normative theories. I then consider the features Kant’s view might share in common with virtue ethics and the case for saying that it is, therefore, fundamentally the same sort of theory. I follow these two sections with an argument against this position. I want to warn you at the outset, however, that my argument itself will be quite unsurprising, since it is an argument that has been central to the way in which most philosophers have understood Kant’s ethics. Any novelty I can claim here is in my account of what makes virtue ethics a genuine alternative to other normative theories, and my defense of this argument against those, in particular Barbara Herman, who have apparently found the argument unpersuasive. (shrink)

First-2d ed. published under title: Manual de introduccion a la ciencia del derecho.

When making decisions, humans can observe many kinds of information about others' activities, but their effects on performance are not well understood. We investigated social learning strategies using a simple problem-solving task in which participants search a complex space, and each can view and imitate others' solutions. Results showed that participants combined multiple sources of information to guide learning, including payoffs of peers' solutions, popularity of solution elements among peers, similarity of peers' solutions to their own, and relative payoffs from (...) individual exploration. Furthermore, performance was positively associated with imitation rates at both the individual and group levels. When peers' payoffs were hidden, popularity and similarity biases reversed, participants searched more broadly and randomly, and both quality and equity of exploration suffered. We conclude that when peers' solutions can be effectively compared, imitation does not simply permit scrounging, but it can also facilitate propagation of good solutions for further cumulative exploration. (shrink)

Background Little is known about the attitudes and practices of intensivists working in Lebanon regarding withholding and withdrawing life-sustaining treatments. The objectives of the study were to assess the points of view and practices of intensivists in Lebanon along with the opinions of medical, legal and religious leaders regarding withholding withdrawal of life-sustaining treatments in Lebanese intensive care units. Methods A web-based survey was conducted among intensivists working in Lebanese adult ICUs. Interviews were also done with Lebanese medical, legal and (...) religious leaders. Results Of the 229 survey recipients, 83 intensivists completed it, i.e. a response rate of. Most respondents were between 30 and 49 years old, Catholic Christians, anesthesiologists, working in Beirut. Ninety-two percent of them were familiar with the withholding and withdrawal concepts and 80% applied them. Poor prognosis of the acute and chronic disease and futile therapy were the main reasons to consider withholding and withdrawal of treatments. Ninety-five percent of intensivists agreed with the “Principle of Double Effect”. The main withheld therapies were vasopressors, respiratory assistance and CPR. Most of the respondents reported the decision was often to always multidisciplinary, involving the family, and the patient, or his advance directives or his surrogate and the nurses. The interviewees agreed there was a law governing withholding and withdrawal decisions/practices in Lebanon. Christians and Muslim Sunni leaders declared accepting those practices. Conclusion Withholding and withdrawal of LSTs in the ICU are known concepts among intensivists working in Lebanon and are being practiced. Our results could be used to inform and optimize therapeutic limitation in ICUs in the country. (shrink)

Science provides us with representations of atoms, elementary particles, polymers, populations, genetic trees, economies, rational decisions, aeroplanes, earthquakes, forest fires, irrigation systems, and the world’s climate. It's through these representations that we learn about the world. This entry explores various different accounts of scientific representation, with a particular focus on how scientific models represent their target systems. As philosophers of science are increasingly acknowledging the importance, if not the primacy, of scientific models as representational units of science, it's important to (...) stress that how they represent plays a fundamental role in how we are to answer other questions in the philosophy of science (e.g. the scientific realism debate). This entry begins by disentangling ‘the’ problem of scientific representation, before critically evaluating the current options available in the literature. (shrink)

This book identifies 25 argumentation schemes for presumptive reasoning and matches a set of critical questions to each.

The so-called ergodic hierarchy (EH) is a central part of ergodic theory. It is a hierarchy of properties that dynamical systems can possess. Its five levels are egrodicity, weak mixing, strong mixing, Kolomogorov, and Bernoulli. Although EH is a mathematical theory, its concepts have been widely used in the foundations of statistical physics, accounts of randomness, and discussions about the nature of chaos. We introduce EH and discuss its applications in these fields.

단국대 학생들의 교책과목으로 집필된 책.단국대학교의 역사와 한민족의 가치관,미래부터 교육과 인간화까지 전체 15장에 엮었다.

As Medicine shifts from a paternalistic practice to a patient-centered approach, the concept of medical informed consent (IC) has evolved to safeguard patient autonomy. However, its current implementation still presents many challenges in clinical practice. We assessed the knowledge and attitudes of the general Lebanese population regarding the IC process as well as their sociodemographic and medical correlates. An anonymous online survey was distributed to the Lebanese population using social media channels. A sample of 500 adults with an average age (...) of 36.2 ± 13.5 years, including 319 females and 181 males, was recruited. Most of the respondents had a university degree (85.8%), reported previous hospital admissions (75.9%) and had signed an IC for surgical procedures (40.7%). Few participants were knowledgeable about IC Lebanese law. Variability in knowledge level was significantly related to gender and a previous hospitalization history. Positive attitudes toward patient autonomy (53.1%) and shared decision-making (57.5%) correlated with older age, female gender, graduate education, and a previous history of signing an IC document. Males were more likely to believe that IC has positive effects on health than females. This is the first study that provides novel findings regarding Lebanese peoples’ awareness of the ethico-legal components of medical IC. (shrink)