Regulation of gatekeepers of taxation has been so controversial and important that a review of ethical standards, professional responsibility and industry guidelines is examined. This paper explores whether gatekeepers of taxation need more ethics and enforcement to increase the compliance rate. In this paper we argue that an effective mixture of professional ethics and enforcement of gatekeepers can increase tax compliance. However, we question how much is optimal or reasonable? We theorize that ethics and enforcement should be proportionate to the (...) ecosystem because too much of it can lead to unintended consequences such as increase costs and higher noncompliance. A friendlier tax authority with less complex laws can enhance the compliance process. This strategy, in amalgamation with professional ethics, enforcement policies, and effective reporting systems, could increase the compliance rate. (shrink)

My review of Cornelius Castoriadis' book Crossroads in the Labyrinth ended with the apt reference, I now see, to the emperor being naked. In Joel Whitebook's second review, largely irrelevant to my criticisms of Castoriadis, he fears, though he doesn't know me personally, that only the lack of psychological counseling can explain my uncontrolled anger against Castoriadis. Let me dignify his long distance psychoanalysis by passing over it in silence. Silence is also the best remedy for Whitebook's transcendental deduction that (...) I have a “pluralistic, localistic, discontinuous ontology.” Even if I knew what that was I find it amazing that he located it in a 10 page review. Perhaps Whitebook just “feels” the presence of this ontology along with evidence of my mental problems. (shrink)

, Lawrie Reznek argues that disease is not a natural kind term. I raise objections to Reznek's two central arguments for establishing that disease is not a natural kind. In criticizing his a priori, conceptual argument against naturalism, I argue that his conclusion rests on a weaker argument that appeals to the empirical diversity in the symptoms and manifestations of disease. I also raise questions about the account of natural kinds which Reznek utilizes and his point that conventions for classification (...) are excluded by there being natural kinds. Keywords: Disease, natural kind, value judgement CiteULike Connotea Del.icio.us What's this? (shrink)

Adolescence involves a profound number of changes in all domains of development. Among others, adolescence yields an enhanced awareness and responsibility toward the community, representing a critical age to develop prosocial behaviors. In this study, the mediation role of Trait Emotional Intelligence was detected for the relationship between the dark triad and prosocial behavior based on altruism and equity. A total of 129 healthy late adolescents filled in the Dark Triad Dirty Dozen, measuring Machiavellianism, psychopathy, and narcissism; the Altruistic Action (...) Scale, evaluating behaviors directed at helping others; the Equity Scale, assessing behaviors directed at equity in different forms; and the TEI Questionnaire-Short Form. Results showed that TEI mediated the negative effects of the three dark triad traits on both altruism and equity. This finding suggests that TEI, which relies on a set of dispositions, might reduce the malevolent effects of the dark triad on altruism and equitable behavior in late adolescence. This led to assume that intervention programs focused on improving emotional skills, also in late adolescence, can promote prosociality. (shrink)

This writer who has warned us of the “ideological” function of both the oeuvre and the author as unquestioned forms of discursive organization has gone quite far in constituting for both these “fictitious unities” the name (with all the problems of such a designation) Michel Foucault. One text under review, La Volonté de Savoir, is the methodological introduction of a projected five-volume history of sexuality. It will apparently circle back over that material which seems to have a special fascination for (...) Foucault: the gradual emergence of medicine as an institution, the birth of political economy, demography and linguistics as “human sciences,” the invention of incarceration and confinement for the control of the “other” in society (the mad, the libertine, the criminal) and that special violence that lurks beneath the power to control discourse. (shrink)

John Searle’s argument that social-scientific laws are impossible depends on a special open-ended feature of social kinds. We demonstrate that under a noncontentious understanding of bridging principles the so-called "counts-as" relation, found in the expression "X counts as Y in (context) C," provides a bridging principle for social kinds. If we are correct, not only are social-scientific laws possible, but the "counts as" relation might provide a more perspicuous formulation for candidate bridge principles.

In two articles, Smits, Buekens, and du Plessis have argued that John Searle’s account of institutional facts suffers serious flaws and should be replaced with a reductive account they call “incentivization.” We argue against their view in two ways. First, the specific flaws they find in Searle are based on misunderstandings. Second, “incentivization,” as they present it, fails as a reduction of strict collective actions and, thus, cannot account for institutional facts such as money or property.

The most common form of the CO2‐fixing enzyme rubisco is a form I enzyme, heretofore found universally in oxygenic phototrophs (cyanobacteria and plastids) and widely in proteobacteria. Two groups(1–4), however, now report that in dinoflagellate plastids the usual form I rubisco has been replaced by the distantly related form II enzyme, known previously only from anaerobic proteobacteria. This raises the important question of how such an oxygensensitive rubisco could function in an aerobic organism. Moreover, the dinoflagellate rubisco has unusual molecular (...) properties: it is encoded as a polyprotein, by nuclear (rather than plastid) genes, and these genes contain noncanonical spliceosomal introns. The nuclear location and alphaproteobacterial affinity of dinoflagellate rubisco genes hint at a possible mitochondrial origin and highlight the extraordinary richness of lateral gene transfers, both between and within organisms, that have occurred during rubisco evolution. (shrink)

Does nostalgia for one’s time at university predict current intentions to engage with the university? In Study 1, United States participants’ nostalgia for their university experience (university nostalgia) at a southern public university predicted stronger intentions to socialize with fellow alumni, attend a future reunion, volunteer for their university, and donate money to their university. Study 2 replicated these findings with alumni from a northeastern private university, and extended them by finding that the links between university nostalgia and university engagement (...) emerged even when controlling for the positivity of university experience. In both studies, feelings of university belonging mediated most of the associations between university nostalgia and university engagement. In Study 2, the positivity of the university experience moderated the relation between university nostalgia and two indices of university engagement. Specifically, university nostalgia was more strongly associated with intentions to attend a reunion and donate money among those who had a relatively negative university experience. Nostalgia for one’s university past predicts future engagement with the university as well as its members. (shrink)

The small, relatively constant size and conservative evolution of chloroplast DNA (cpDNA) make it an ideal molecule for tracing the evolutionary history of plant species. At lower taxonomic levels, cpDNA variation is easily and conveniently assayed by comparing restriction patterns and maps, while at higher taxonomic levels, DNA sequencing and inversion analysis are the methods of choice for comparing chloroplast genomes. The study of cpDNA variation has already yielded important new insights into the origin and evolution of many agriculturally important (...) crop plants, and promises to significantly enhance our phylogenetic understanding of the major lines of descent among land plants and algae. (shrink)

Although motherhood is the female destiny par excellence in the biblical narrative, it is an experience only accessible through a male point of view. In order to reflect on the problems of representation of the maternal body in the Hebrew Bible, I propose an analysis of different maternal characters present in the books of Samuel and Kings. My reading aims, on the one hand, to identify the features that define the maternal in the biblical text and, on the other hand, (...) to offer an approach that allows to point to the implications that the crisis context the texts reflect have on the picture of the actions and the destinies of these female characters. (shrink)

Contemporary Continental Philosophy steps back from current debates comparing Continental and analytic philosophy and carefully, yet critically outlines the tradition’s main philosophical views on epistemology and ontology. Forgoing obscure paraphrases, D’Amico provides a detailed, clear account and assessment of the tradition from its founding by Husserl and Heidegger to its challenge by Derrida and Foucault. Though intended as a survey of this tradition throughout the twentieth century, this study’s focus is on the philosophical problems which gave it birth and even (...) now continue to shape it.The book reexamines Husserl as an early critic of epistemological naturalism whose grasp of the philosophical importance of the theory of meaning was largely ignored. Heidegger’s contrasting effort to revive ontology is examined in terms of his distinction between ontic and ontological questions. In contrast with many earlier studies, the author outlines confusions engendered by the misappropriation of the distinct philosophical agendas of Husserl and Heidegger by such famous figures as Sartre and Merleau-Ponty. The book is also original in its emphasis on how social externalism in epistemology, inspired by Karl Mannheim, influenced this tradition’s structuralist and Marxist phases. The philosophical defenses of a theory of interpretation by Gadamer and Habermas are closely examined and assessed and the study concludes with a a probing yet balanced account of Foucault and Derrida as critics of philosophical autonomy. The book concludes by reassessing this century-long divide between the analytic and Continental traditions and its implication for the future of philosophy. (shrink)

Antecedente. Se considera «eutanasia» al acto de acabar con la vida del paciente a petición expresa de él, para terminar el sufrimiento propio de alguna enfermedad sin perspectiva de cura. Objetivo. Evaluar los conocimientos y la percepción sobre la eutanasia en estudiantes y profesionales de medicina, demostrando los conocimientos y clasificando la percepción sobre la eutanasia. Metodología. Estudio clínico-epidemiológico, observacional, cualitativo-cuantitativo, de corte transversal y con muestreo no probabilístico por conveniencia, en los estudiantes y profesionales de medicina de un hospital (...) en Venezuela. Resultados. La muestra estudiada tuvo una distribución según grado de instrucción: 64.85% de estudiantes, 19.33% de residentes y 15.82% de especialistas. Presentaron un grado de conocimiento medio, distribuido en 84.4% de especialistas, 77.3% de residentes y 80.5% de estudiantes (p 0.051). De acuerdo con los grados de conocimiento y el apoyo a la eutanasia, el 76.18% tiene un grado medio de conocimientos (p 0.0002). Conclusión. Se demostró que existe un grado medio de conocimiento, en particular en la población estudiantil. La eutanasia no fue percibida de manera negativa, demostrando una alta significancia en la atención a las implicaciones éticas que rodean este concepto. (shrink)

In two articles, Smits, Buekens, and du Plessis have argued that John Searle’s account of institutional facts suffers serious flaws and should be replaced with a reductive account they call “incentivization.” We argue against their view in two ways. First, the specific flaws they find in Searle are based on misunderstandings. Second, “incentivization,” as they present it, fails as a reduction of strict collective actions and, thus, cannot account for institutional facts such as money or property.

When, in Telos #55, we sought to evaluate the meaning and impact of French socialism in power, the verdict turned out to be peculiarly disappointing. The rhetorical question in the Introduction: “Beyond Reform or Revolution?” had already been effectively answered. As early as 1982 French socialism had revealed itself to be a “Gaullism with a Human Face” which did not have much to do either widi reform or revolution, and could provide nothing more -above and beyond the usual cliches—than a (...) continuation of the same berated but unsurpassed technocratic management of the given. Socialism had turned out to be a bad idea whose time had past. (shrink)

Abstract A number of recent studies suggest that income and social inequality (as opposed to poverty itself) have detrimental consequences on people's health. These studies argue that while the poor may suffer the most from inequality, the rich also suffer. On closer inspection, however, it emerges that the basic arguments and evidence that inequality has a causal effect on health are wanting in many respects.

Este artículo investiga las narraciones de 1 Sam 9 y 1 Sam 28 a la luz del trasfondo más amplio del contexto sacrificial en el primer libro de Samuel. En concreto, este estudio muestra cómo los episodios, unidos por la escena de un banquete y el reparto de la comida sagrada, constituyen las partes de un sistema simbólico definido que, en sus resultados, es capaz de describir, definir y dirigir las relaciones entre los participantes en el ritual y la deidad. (...) A través del ejemplo de los banquetes de Saúl, primero con Samuel y luego con una nigromante en la aldea de En Dor, el texto de 1Sam define una jerarquía precisa entre la práctica cultual y la monarquía naciente en Israel. (shrink)

In a previous article, we challenged the “incentivization view” held by J. P. Smit, Filip Buekens, and Stan du Plessis as failing to cover social phenomena involving strict joint actions. The authors’ response to our criticism seriously misstates our main point. We have therefore, as briefly and sharply as we can, restated the problem in this note.

The proportionality standard demands a meaningful link between the severity of crimes and the punishments received for them. This article investigates the compatibility between this philosophical d...

This article studies the underinvestigated but fascinating issue of the sociological determinants of accounting misbehavior while focusing on an allegedly illicit accounting practice (i.e., restatement) in family- vs. nonfamily-controlled corporations. Under the framework of institutional anomie theory, we examined whether sociological structures (i.e., legal forces and cultural values) influence accounting errors inducing restatements. By applying a multivariate regression analysis to a sample of restating firms listed in 23 countries during the 2006 to 2014 period, we found that legal forces and (...) cultural values significantly moderate the severity of accounting errors. The results of this study suggest that investors, managers, and policymakers should more fully consider the sociological structures of societies when debating the feasibility of corporate misbehaviors, as combining firm-level and country-level analyses could help to predict a firm’s accounting misbehaviors, such as more severe accounting errors. (shrink)