The present research aimed to determine the Machiavellian orientations of tax administration auditors in Tunisia when faced with aggressive tax evasion strategies. To this end, we sent questionnaires to 119 executives of Tunisian tax authorities in charge of the tax auditing missions classified into three categories: central inspector, chief inspector and general inspector. The data were analysed using the structural equation method. Statistical results show that auditors from the tax administration, with weak Machiavellian orientations, ethically judge aggressive tax evasion strategies (...) and strongly believe in the importance of CSR. Thus, the results show that engagement in CSR practices plays a central role between the Machiavellianism of the tax authorities’ auditors and the dubious practices of tax evasion. The current study is the first attempt to analyse the effect of Machiavellian orientations of professionals and CSR practices on tax evasion in the Tunisian context. (shrink)

Are risk preferences stable over time? To address this question we elicit risk preferences from the same pool of subjects at two different moments in time. To interpret the results, we use a Fechner stochastic choice model in which the revealed preference of individuals is governed by some underlying preference, together with a random error. We take cumulative prospect theory as the underlying preference model (Kahneman and Tversky, Econometrica 47:263–292, 1979; Tversky and Kahneman, Journal of Risk and Uncertainty 5:297–323, 1992). (...) We observe that the aggregate pattern of preferences is very similar in both sessions, and it matches the results reported in the literature. Most subjects are risk averse for gains, and risk seeking for losses. However, the subjects that jointly agree with the reflection effect of prospect theory are around 50%. The percentage of individuals that change their responses across sessions is quite high, 63%. Estimating the stochastic choice model we find that 72% of the subjects have an underlying preference which agrees with the reflection effect of prospect theory. The remaining 28% are mainly classified as risk averse for both gains and losses. The results reinforce the empirical validity of the reflection effect. Deviations from the reflection effect can be attributed to noise, as well as to the existence of a fraction of risk averse subjects. (shrink)

We present an experiment in which we add a common delay in a choice between two risky prospects. The results show that delay produces the same change in preferences as in the well-documented common ratio effect in risky lotteries. The added common delay acts as if the probabilities were divided by some common ratio. Moreover, we show that there is a strong magnitude effect, in the sense that the effect of delay depends on the magnitude of the outcome. The results (...) are consistent with the recently introduced probability time trade-off (PTT) model by Baucells and Heukamp. We present a parameterization of the model based on the experimental results, showing that the value function exhibits increasing relative risk aversion, the weighting function is s-shaped, and the intrinsic discount rate is decreasing. (shrink)

Timothy Williamson defensa que la filosofia és una ciència teòrica que s’ocupa d’investigar sobre la realitat, d’obtenir coneixement, i que ho fa construint teories, confrontant-les amb l’evidència, d’una manera sistemàtica, disciplinada i socialment organitzada, com les altres ciències. En aquest article es compara aquesta posició, d’una banda, amb la que considera que la filosofia és una reflexió de segon ordre sobre la ciència, la moral, la política, l’art…; i, de l’altra, amb la concepció de la filosofia com a guia de (...) la vida, com a recerca de la saviesa pràctica. (shrink)

In order to clarify whether Rawls is more or less cosmopolitan than Kant, we carry out a comparative analysis between his general proposals for the organization of international relations. Likewise, seeking to clarify the distance between cosmopolitanism, pacifism and ius internationalism, the ius ad bellum proposals of both authors are particularly analyzed in the war-and-peace debate context. On the one hand, as a result of the first analysis, different commonly unnoticed logical coincidences between the postulates of Kant and Rawls are (...) highlighted. On the other hand, after the conclusions of the second analysis and taking as a criterion the causes that both authors admit as just for war, a proposal of an ideal type of cosmopolitan ius ad bellum is also provided. (shrink)

Women and amphorae: the epigraphy of Rhodian amphorae and the history of women in the Hellenistic world This article presents a selection of amphora stamps that mention Rhodian women. They come from different production and consumption centres in the Mediterranean, from the Black Sea to the Iberian peninsula. We show that one should not underestimate this source of evidence for the study of the conditions and economic rights of women in the Hellenistic world.

Norms have been widely enacted in human and agent societies to regulate individuals’ actions. However, although legislators may have ethics in mind when establishing norms, moral values are only sometimes explicitly considered. This paper advances the state of the art by providing a method for selecting the norms to enact within a society that best aligns with the moral values of such a society. Our approach to aligning norms and values is grounded in the ethics literature. Specifically, from the literature’s (...) study of the relations between norms, actions, and values, we formally define how actions and values relate through the so-called value judgment function and how norms and values relate through the so-called norm promotion function. We show that both functions provide the means to compute value alignment for a set of norms. Moreover, we detail how to cast our decision-making problem as an optimisation problem: finding the norms that maximise value alignment. We also show how to solve our problem using off-the-shelf optimisation tools. Finally, we illustrate our approach with a specific case study on the European Value Study. (shrink)

For decisions whose consequences accrue over time, there are several possible techniques to compute total utility. One is to discount utilities of future consequences at some appropriate rate. The second is to discount per-period certainty equivalents. And the third is to compute net present values (NPVs) of various possible streams and to then apply the utility function to these net present values. We find that the best approach is to first compute NPVs of various possible income streams and then take (...) the utility of such NPVs. We show the drawbacks of other alternative models of evaluating income streams. The article discusses the advantages of the power and logarithmic forms in the modeling of time preference. These are the only forms for which utility of income and utility of consumption are strategically equivalent. Further, these forms permit the flexibility in the choice of a time period (e.g., monthly or quarterly) without modifying the utility function, thus simplifying analysis. (shrink)

Sovint el humans ens hem somiat déus. I Déu n'hi do si hem fet coses admirables: ciència, organització social, art,...motius n'hi ha per estar orgullosos. La vida, però, també ens mostra amb insistència la cara més fosca de nosaltres mateixos, i en aquests moments el més fàcil és passar de l'orgull a la desesperança més absoluta. El camí, però, no pot ser el de l'abandonament. Ni déus ni bèsties! Els déus no trien i, sense esforç ni dubtes, coneixen i realitzen (...) sempre el millor. Els animals, empresonats en la seva naturalesa, tampoc no trenquen gaire el cap a decidir què faran amb les seves vides. Nosaltres no tenim la sort dels uns ni la dels altres, i ens toca amb feines i treballs anar bastint la nostra realitat, aquella que nosaltres farem. Per això existeix l'ètica. "Coneix-te a tu mateix", ordenava l'oracle: només amb les nostres llums i amb les nostres ombres, amb l'instint, amb la ràbia, amb el sentiment, amb la paraula, amb la raó; només coneixent i assumint tot allò que som, tindrem la possibilitat, tal vegada, de construir un món més humà. (shrink)

This paper looks how health systems can go beyond clinical care to address the social determinants of health and considers why this approach might be particularly relevant for Accountable Care Organizations touted by the Affordable Care Act. ACOs make profits by reducing the medical expenses of patient populations. The leading causes of death in the United States are tobacco use, insufficient physical activity, and an unhealthy diet. These risk factors are linked to increased incidence of a wide range of chronic (...) diseases, the treatment of which places a tremendous financial burden on our health care system. Health care delivery and access are just a small part of the solution to our chronic disease crisis. Increasingly, strategies that address the social determinants of health —“the conditions into which people are born, grow, live, work, and age”— are the ones that hold the most promise. In Massachusetts, Steward Health Care System supports a number of initiatives to address the social determinants of health in its patient population. Steward provides an example of how a hospital system can address the health of its patient population by moving beyond clinical care. The varied initiatives have also resulted in cost savings for the system. (shrink)

The Affordable Care Act and other federal initiatives are fostering the emergence of a coherent vision for chronic disease prevention that has never before existed in the United States. This investment in population health and prevention comes not a moment too soon. Health care costs are proving very difficult to control and are rising at an unsustainable rate, driven in part by sky-rocketing chronic disease rates.This article looks at how a health system can engage in prevention activities beyond the clinical (...) setting and makes a strong case that these interventions will result in documented cost savings. We first examine an individually targeted strategy that helps patients obtain health insurance coverage. This strategy furthers a hospital's goal of receiving reimbursement for care while also having the social benefit of increasing patients’ economic stability. (shrink)

The recent rise in ethical consumerism has seen increasing numbers of corporate brands project a socially responsible and ethical image. But does having a corporate brand that is perceived to be ethical have any influence on outcome variables of interest for its product brands? This study analyzes the relationship between perceived ethicality at a corporate level, and brand trust, brand affect and brand loyalty at a product level. A theoretical framework with hypothesized relationships is developed and tested in order to (...) answer the research question. Data have been collected for 45 product categories in the fast moving consumer goods sector using a panel of 4,027 Spanish consumers. The proposed relationships are tested using structural equations modeling. The results suggest there is a positive relationship between perceived ethicality of a brand and both brand trust and brand affect. Brand affect also positively influences brand trust. Further, brand trust and brand affect both show a positive relation with brand loyalty. The managerial and academic implications of the results are discussed. (shrink)

AI research is being challenged with ensuring that autonomous agents learn to behave ethically, namely in alignment with moral values. Here, we propose a novel way of tackling the value alignment problem as a two-step process. The first step consists on formalising moral values and value aligned behaviour based on philosophical foundations. Our formalisation is compatible with the framework of (Multi-Objective) Reinforcement Learning, to ease the handling of an agent’s individual and ethical objectives. The second step consists in designing an (...) environment wherein an agent learns to behave ethically while pursuing its individual objective. We leverage on our theoretical results to introduce an algorithm that automates our two-step approach. In the cases where value-aligned behaviour is possible, our algorithm produces a learning environment for the agent wherein it will learn a value-aligned behaviour. (shrink)