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)

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)

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)

First published in 1962, this is a book about Marx and Freud - the two intellectual giants of the 20th century.

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.

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)

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.

We introduce an atomic formula ${\vec{y} \bot_{\vec{x}}\vec{z}}$ intuitively saying that the variables ${\vec{y}}$ are independent from the variables ${\vec{z}}$ if the variables ${\vec{x}}$ are kept constant. We contrast this with dependence logic ${\mathcal{D}}$ based on the atomic formula = ${(\vec{x}, \vec{y})}$ , actually equivalent to ${\vec{y} \bot_{\vec{x}}\vec{y}}$ , saying that the variables ${\vec{y}}$ are totally determined by the variables ${\vec{x}}$ . We show that ${\vec{y} \bot_{\vec{x}}\vec{z}}$ gives rise to a natural logic capable of formalizing basic intuitions about independence and dependence. (...) We show that ${\vec{y} \bot_{\vec{x}}\vec{z}}$ can be used to give partially ordered quantifiers and IF-logic an alternative interpretation without some of the shortcomings related to so called signaling that interpretations using = ${(\vec{x}, \vec{y})}$ have. (shrink)

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)

Various contributors to recent philosophy of mathematics havetaken Richard Dedekind to be the founder of structuralismin mathematics. In this paper I examine whether Dedekind did, in fact, hold structuralist views and, insofar as that is the case, how they relate to the main contemporary variants. In addition, I argue that his writings contain philosophical insights that are worth reexamining and reviving. The discussion focusses on Dedekind''s classic essay Was sind und was sollen die Zahlen?, supplemented by evidence from Stetigkeit und (...) irrationale Zahlen, his scientific correspondence, and his Nachlaß. (shrink)

This edited volume explores the previously underacknowledged 'pre-history' of mathematical structuralism, showing that structuralism has deep roots in the history of modern mathematics. The contributors explore this history along two distinct but interconnected dimensions. First, they reconsider the methodological contributions of major figures in the history of mathematics. Second, they re-examine a range of philosophical reflections from mathematically-inclinded philosophers like Russell, Carnap, and Quine, whose work led to profound conclusions about logical, epistemological, and metaphysic.

In this paper, I argue that norms of artistic and aesthetic authenticity that prioritize material origins foreclose on broader opportunities for aesthetic experience: particularly, for the aesthetic experience of history. I focus on Carolyn Korsmeyer’s recent articles in defense of the aesthetic value of genuineness and argue that her rejection of the aesthetic significance of historical value is mistaken. Rather, I argue that recognizing the aesthetic significance of historical value points the way towards rethinking the dominance of the very norms (...) of authenticity that Korsmeyer endeavors to defend and explain. (shrink)

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.

We conduct experiments to analyze investment behavior in decisions under risk. Subjects can bet on the outcomes of a series of coin tosses themselves, rely on randomized ‘experts’, or choose a risk-free alternative. We observe that subjects who rely on the randomized experts pick those who were successful in the past, showing behavior consistent with the hot hand belief. Obviously the term ‘expert’ suffices to attract some subjects. For those who decide on their own, we find behavior consistent with the (...) gambler’s fallacy, as the frequency of betting on heads (tails) decreases after streaks of heads (tails). (shrink)

Mr. Mike's dark vision was particularly disturbing in his encounter with the famous storytelling character, Uncle Remus. The sadistic Mr. Mike character wears dark glasses to avoid making contact with the gaze that would humanize. Mr. Mike tells disturbing, pointless stories, not to comfort children, but to make them aware of the darkness of the human condition. Most of Michael O'Donoghue's work was the darkest of dark comedy. O'Donoghue captures common mortality/vulnerability in a series of sketches in which he appears (...) as an “impressionist.” Michael O'Donoghue was sometimes called “the Mayor of Death,” and the confrontation with death is a key aspect of existentialist philosophy. For existentialists, mortality is one of the defining characteristics of human existence. The philosopher‐cop's statements take key words of existentialist philosophy – being, action, human reality, consciousness – and fling them together into a meaningless “word salad.”. (shrink)

In recent philosophy of mathematics avariety of writers have presented ``structuralist''views and arguments. There are, however, a number ofsubstantive differences in what their proponents take``structuralism'' to be. In this paper we make explicitthese differences, as well as some underlyingsimilarities and common roots. We thus identifysystematically and in detail, several main variants ofstructuralism, including some not often recognized assuch. As a result the relations between thesevariants, and between the respective problems theyface, become manifest. Throughout our focus is onsemantic and metaphysical issues, (...) including what is orcould be meant by ``structure'' in this connection. (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)

Since its foundation in the mid-nineteenth century, the University of Toronto has accumulated a substantial number of historically-significant scientific objects. As Canada’s largest research university, much of this material is of national significance. Despite numerous attempts since the late 1970s to establish a universal policy for the preservation and safeguarding of scientific apparatus, the survival of Toronto’s scientific material heritage has depended partly on the initiatives of dedicated individuals, partly on luck.The following examination seeks a comprehensive history of the material (...) culture of science at the University, focussing on scientific instrumentation and natural history collections. It examines the circumstances under which some material survives and traces efforts to develop a curated collection, concluding with some recent progress in acquiring storage and developing an online catalogue. It argues that early university science museums formed an important venue through which the University fulfilled its public function of studying the frontier and assisting the expansion of the colonies. The display and interpretation of scientific material culture had an important impact on the University’s early history. (shrink)

Excerpt from Natur-und Völkerrecht im Lichte der Geschichte und der Systematischen Philosophie Ist es nun richtig, daß wir, sofern fur die Jurispruderiz eine strenge Deduktion ihrer Begriffe aus Vernunftgründen gefordert wird, schlechterdings auf die geschichtlichen Quellen und Urkunden ver zichten und sie von der Hand weisen müßten? Ist es nicht mit jeder Art von exaktem Wissen so, daß es, obwohl aus Vernunftprinzipien durch notwendige Schlüsse herleitbar, dennoch seine Geschichte und seine Klassiker hat? Was Kant von den Werken der Kunst in (...) der Kritik der Urteilskraft ausfuhrt, soll in gleicher Weise von denen der Rechtslehre gelten. Daß man die Werke der Alten mit Recht zu Mustern anpreiset und die Verfasser derselben klassisch nennt, gleich einem gewissen Adel unter den Schriftstellern, der dem Volke durch seinen Vorgang Gesetze gibt: scheint Quellen des Geschmacks a poste riori anzuzeigen und die Autonomie in jedem Subjekte zu widerlegen. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works. (shrink)

What does a sanctuary for Hawaiian crows have in common with a troop of robots programmed to perform the Maori haka, or recreations of World Heritage Sites built in Minecraft? They are all attempts to save things from loss, disappearance, or destruction. Every one of us is confronted by questions about what to save, whether we're considering old keepsakes, a family tradition, or a local park. What should we save and why? How and from what? By whom and for whom? (...) This book brings together insights from a wide range of contexts to help readers consider these questions for themselves. (shrink)

First Published in 1999. Routledge is an imprint of Taylor & Francis, an informa company.

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)