Engineering an artificial intelligence to play an advisory role in morally charged decision making will inevitably introduce meta-ethical positions into the design. Some of these positions, by informing the design and operation of the AI, will introduce risks. This paper offers an analysis of these potential risks along the realism/anti-realism dimension in metaethics and reveals that realism poses greater risks, but, on the other hand, anti-realism undermines the motivation for engineering a moral AI in the first place.

The purpose of this study is to explore with more rigor and detail the role of social norms in tax compliance. This study draws on Cialdini and Trost’s (The Handbook of Social Psychology: Oxford University Press, Boston, MA, 1998) taxonomy of social norms to investigate with more specificity this potentially decisive (Alm and McKee, Managerial and Decision Economics, 19:259–275, 1998) influence on tax compliance. We test our research hypotheses regarding the direct and indirect influences of social norms using a hypothetical (...) compliance scenario with 174 experienced taxpayers as participants. Factor analysis of the social norm questions successfully identified four distinct social norm constructs, in line with Cialdini and Trost (1998). Results of the path analysis show that individuals’ standards for behavior/ethical beliefs (personal norms) as well as the expectations of close others (subjective norms) directly influence tax compliance decisions, whereas general societal expectations (injunctive norms) and other individuals’ actual behavior (descriptive norms) have an indirect influence. This shows that social norms have important direct as well as indirect influences on tax compliance behavior. We also investigate a number of attitudinal variables that may be related to social norms and taxpayer compliance. The results of this study further clarify the important role that social norms have with regard to taxpayers’ compliance behavior. (shrink)

Tax compliance is a concern to governments around the world. Prior research (Alm, J. and I. Sanchez: 1995, KYKLOS 48, 3–19) has attributed unexplained inter-country differences in compliance rates to differences in social norms. Economics researchers studying tax compliance in the United States (U.S.) (see for example J. Andreoni et al.: 1998, Journal of Economic Literature 36, 818–860) have called for more attention to social (as opposed to economic) influences on tax compliance. In this study, we extend this prior research (...) by explicitly examining the role of social norms [Cialdini, R. and M. Trost: 1998, The Handbook of Social Psychology (Oxford University Press, New York)] on tax compliance in three different countries. We test our research hypotheses using a hypothetical compliance scenario, which was administered in Australia, Singapore, and the U.S. There were differences in compliance rates and social norms among the three countries. Factor analysis of the social norm questions identified three distinct social norm constructs. Two of these factors were significant in explaining tax compliance behavior. The first and most influential factor was taxpayers’ own personal moral beliefs, along with the beliefs of those close to them (e.g., friends and important others). The second significant factor represented societal views of proper behavior. We conclude that social norms help to explain tax compliance intentions and why tax compliance rates are higher than would be predicted by strictly economic models. (shrink)

The overreliance on verbal models and theories in psychology has been criticized for hindering the development of reliable research programs (Harris, 1976; Yarkoni, 2020). We demonstrate how the conceptual space framework can be used to formalize verbal theories and improve their precision and testability. In the framework, scientific concepts are represented by means of geometric objects. As a case study, we present a formalization of an existing three-dimensional theory of emotion which was developed with a spatial metaphor in mind. Wundt (...) posits that the range of human emotion can be represented along three axes of basic emotions (pleasure/displeasure, excitement/inhibition, tension/relaxation), just as color vision can be represented using three basic colors. We use dimensions to represent basic emotions, points to represent emotional states, and regions to represent broader emotional concepts. We then compare our formalization to an existing structuralist formalization of Wundt’s theory. Further, we discuss the empirical predictions that our formalization generates, such as comparisons of similarity and intensity. We conclude by demonstrating how the tools developed in the conceptual space framework can be used to formulate a theory of emotion based on empirical observation. (shrink)

The overreliance on verbal models and theories in psychology has been criticized for hindering the development of reliable research programs (Harris, 1976; Yarkoni, 2020). We demonstrate how the conceptual space framework can be used to formalize verbal theories and improve their precision and testability. In the framework, scientific concepts are represented by means of geometric objects. As a case study, we present a formalization of an existing three-dimensional theory of emotion which was developed with a spatial metaphor in mind. Wundt (...) posits that the range of human emotion can be represented along three axes of basic emotions (pleasure/displeasure, excitement/inhibition, tension/relaxation), just as color vision can be represented using three basic colors. We use dimensions to represent basic emotions, points to represent emotional states, and regions to represent broader emotional concepts. We then compare our formalization to an existing structuralist formalization of Wundt’s theory. Further, we discuss the empirical predictions that our formalization generates, such as comparisons of similarity and intensity. We conclude by demonstrating how the tools developed in the conceptual space framework can be used to formulate a theory of emotion based on empirical observation. (shrink)

A public accounting firm’s ethical environment has an important role in encouraging ethical behavior, but prior research has shown that firm leaders perceive the ethical environment of their firms to be stronger than do non-leaders : 637–654, 2010). This study draws on several research streams in management to investigate the reasons behind this discrepancy. Our online questionnaire was completed by 139 accounting professionals. We find that when non-leader accounting professionals believe that they have a meaningful role in shaping and maintaining (...) the ethical environment and/or have strong organizational fit with the accounting firm, they are more likely to perceive the ethical environment as strong and to perceive it similarly to firm leaders. That is, differences in leaders’ and non-leaders’ perceptions of the ethical environment are mediated by non-leaders’ perceptions of their role in participating in shaping and maintaining the ethical environment of their firms. Further, we find that among firm leaders, a stronger public interest orientation and a higher frequency of receiving mentoring are both associated with stronger perceptions of the ethical environment. Overall, our study is one of the first to directly test potential explanations for why firm leaders and non-leaders can have disparate views of a firm’s ethical environment. In addition, these findings provide practical feedback to practitioners on actions they can take to improve perceptions of their firms’ ethical environment. (shrink)

This article examines perceptions of tax partners and non-partner tax practitioners regarding their CPA firms’ ethical environment, as well as experiences with ethical dilemmas. Prior research emphasizes the importance of executive leadership in creating an ethical climate (e.g., Weaver et al., Acad Manage Rev 42(1):41–57, 1999; Trevino et al., Hum Relat 56(1):5–37, 2003; Schminke et al., Organ Dyn 36(2):171–186, 2007). Thus, it is important to consider whether firm partners and other employees have congruent perceptions and experiences. Based on the responses (...) of 144 tax practitioners employed at CPA firms, the results show that tax partners rate the ethical environment of their firms as stronger than non-partner tax practitioners, particularly among those who describe a self-identified ethical dilemma. Tax partners also report having encountered more of the common examples of researcher-provided ethical dilemmas than non-partner tax practitioners, although non-partners perceive that certain ethical dilemmas occur at a higher rate than partners do. Overall, this study provides evidence of a disconnect between tax partners and non-partner tax practitioners with respect to perceptions of organizational ethics. Suggestions for potential remedies are offered. (shrink)

Undergraduate social work students are exposed to ethical and legal dilemmas during their fieldwork training. This article presents a study that examined these ethical dilemmas in an Israeli sample of undergraduate social work students. 117 students who participated in a course in ethics submitted 31 written presentations of ethical-dilemma analysis. Their oral presentations were recorded and transcribed. Using a qualitative analysis, three major themes emerged: 1. The tension between the duty to maintain client's confidentiality and its violation under certain conditions; (...) 2. The students’ conflict of loyalty toward the client vs. the organization; 3. The question of the clients’ right to self-determination when, in the student's view, this is against their best interests.Our findings point to the vital role of an ethics course in the social work undergraduate curriculum that can enhance students’ knowledge of specific laws relevant to the limits of confidentiality in social work and their ability to analyze ethical dilemmas as future professionals. Furthermore, it is essential to raise awareness in educators and supervisors concerning moral distress that may afflict students coping with ethical dilemmas at this early professional developmental phase. (shrink)

My preoccupation with witnessing mutated through several phases before it turned into the book you are holding. It germinated while I was writing my PhD dissertation at the Cohn Institute for the History and Philosophy of Science and Ideas at Tel Aviv University, when the gulf between the theory of testimony that so enchanted contemporary thinking around the ethics of memory on the one hand, and the humanitarian practice of witnessing I was studying on the other, first struck me as (...) philosophically awkward and politically suspect. (shrink)

Celem przeprowadzonych badań jest próba oceny sposobu funkcjonowania Uniwersytetu Trzeciego Wieku działającego na Uniwersytecie Rolniczym w Krakowie w latach 2019–2022 w kontekście wykorzystania w procesie kształcenia narzędzi cyfrowych. Na podstawie zebranych danych i przeprowadzonej analizy podjęto próbę uzyskania odpowiedzi na następujące pytania badawcze: Jaka formuła została wówczas przyjęta, jeśli chodzi o sposób prowadzenia wykładów, organizowania uroczystości akademickich i innych wydarzeń naukowych oraz kulturalnych w okresie obowiązujących restrykcji sanitarnych spowodowanych pandemią SARS-CoV-2? Jaka była aktywność słuchaczy podczas zastosowania nowych metod i technik (...) kształcenia? Czy narzędzia cyfrowe, wdrożone wówczas w celu realizacji zadań, znalazły zastosowanie po zniesieniu obowiązkowych restrykcji sanitarnych? (shrink)

In a recent series of papers, Jane Friedman argues that suspended judgment is a sui generis first-order attitude, with a question as its content. In this paper, I offer a critique of Friedman’s project. I begin by responding to her arguments against reductive higher-order propositional accounts of suspended judgment, and thus undercut the negative case for her own view. Further, I raise worries about the details of her positive account, and in particular about her claim that one suspends judgment about (...) some matter if and only if one inquires into this matter. Subsequently, I use conclusions drawn from the preceding discussion to offer a tentative account: S suspends judgment about p iff S believes that she neither believes nor disbelieves that p, S neither believes nor disbelieves that p, and S intends to judge that p or not-p. (shrink)

This book examines the importance of flat ontologies for law and sociolegal theory. Associated with the emergence of new materialism in the humanities and social sciences, the elaboration of flat ontologies challenges the binarism that has maintained the separation of culture from nature, and the human from the nonhuman. Although most work in legal theory and sociolegal studies continues to adopt a non-flat, anthropocentric and immaterial take on law, the critique of this perspective is becoming more and more influential. Engaging (...) the increasing legal interest in flat ontologies, this book offers an account of the main theoretical perspectives, and their importance for law. Covering the work of the five major theorists in the area - Gabriel Tarde, Bruno Latour, Manuel DeLanda, Karen Barad and Graham Harman - the book aims to encourage this interest, as well as to explicate the important problems of and differences between these perspectives. Flat ontologies, the book demonstrates, can offer a valuable new perspective for understanding and thinking about law. This book will appeal mainly to scholars and students in legal theory and sociolegal studies; as well as others with interests in the posthumanist turn in philosophy and social theory. (shrink)

This ground-breaking collection of essays tackles the philosophical issues at play in cosmology, physics, mathematics, and neuroscience. The book considers topics such as the presence of ontology in cosmological theory and physics. It also weighs the philosophical issues connected with mathematical method, the neuroscience of emotions, and evolutionary anthropology. The contributions look at structuralism in the Platonic philosophy of science and the issue of knowledge and faith. This book is a must read for anyone interested in the philosophy of science (...) and the increasingly blurred borders between the two. (shrink)

Ethnographic research, anthropological theory, and the understanding of the objects of inquiry, are co-created through figuration (using tropes and rhetorical figures) and techniques of persuasion. Delving into descriptive ethnography and theoretical texts spanning across classical monographs and recent texts in cultural anthropology, Culture Figures places rhetoric and rhetoricity as central to the discipline's self-understanding. It focuses on how understandings of 'culture' and social life are shaped and conveyed in cultural anthropology through textual rhetoric. The book demonstrates how processes of using (...) tropes and modes of persuasion underlie the creation of meanings or misunderstandings in society. (shrink)

The purpose of this study was to measure professional and personal values among nurses, and to identify the factors affecting these values. The participants were 323 Israeli nurses, who were asked about 36 personal values and 20 professional values. The three fundamental professional nursing values of human dignity, equality among patients, and prevention of suffering, were rated first. The top 10 rated values all concerned nurses' responsibility towards patients. Altruism and confidentiality were not highly rated, and health promotion and nursing (...) research were rated among the last three professional values. For personal (instrumental) values, honesty, responsibility and intelligence were rated first, while ambition and imagination were rated 14th and 16th respectively out of 18. Significant differences (P < 0.05) were found among some personal and professional values rated as functions of culture, education, professional seniority, position and field of expertise. The results may assist in understanding the motives of nurses with different characteristics and help to promote their work according to professional ethical values. (shrink)

Celem artykułu jest analiza dwóch problemów – obcości oraz przemocy – w ramach opracowywanej przez Bernharda Waldenfelsa fenomenologii responsywnej. Autor pokazuje, w jaki sposób oba te fenomeny wymagają zradykalizowanej formy redukcji fenomenologicznej, która zostaje określona jako redukcja responsywna. Pozwala to na uchwycenie centralnej roli, jaką problemy obcości i przemocy odgrywają w rozwijanej przez Waldenfelsa responsywnej etyce.

Individuals are increasingly switching from hiring tax professionals to prepare their tax returns to self-filing with tax software, yet there is little research about how interacting with tax software influences compliance decisions. Using an experiment, we examine the effect of preparation method, tax software versus tax professional, on willingness to lie. Results from a structural equation model based on data collected from 211 actual taxpayers confirm the hypotheses and show individuals are more willing to lie to tax software than a (...) human tax professional. Our results also suggest this effect is jointly mediated by perceptions of social presence and the perceived detectability of the lie. Beyond the practical implications for tax enforcement, our findings broadly contribute to accounting and other literatures by examining the theoretical mechanisms that explain why individuals interact differently with computers versus humans. We also extend prior research on interactions between humans and computers by examining economically motivated lies. (shrink)

In this paper, I discuss the differences between ontic and epistemic conceptions of scientific explanation, mainly in relation to the so-called new mechanical philosophy. I emphasize that the debate on conceptions of scientific explanation owes much to Salmon’s ontic/epistemic distinction, although much has changed since his formulations. I focus on the interplay between ontic and epistemic norms and constraints in providing mechanistic explanations. My conceptual analysis serves two aims. Firstly, I formulate some suggestions for recognising that both sets of norms (...) and constraints, ontic and epistemic, are necessary for scientific theorising. Secondly, I emphasize that there are multiple dimensions involved in scientific explanation, rather than clear-cut alternatives between ontic and epistemic aspects. I conclude with a general observation that although contextual aspects of explanations are unavoidable, the epistemic-relativity of our categories, explanations and models can in fact be compatible with their objectivity. Instead of making hastily drawn ontological implications from our theories or models, we should carefully scrutinize them from the ontic-epistemic perspective. (shrink)

According to the orthodox view, the goodness of a life depends exclusively on the things that actually happened within it, such as its pleasures and pains, the satisfaction of its subject’s preferences, or the presence of various objective goods and bads. In this paper, I argue that the goodness of a life also depends on what could have happened, but didn’t. I then propose that this view helps us resolve ethical puzzles concerning the standards for a life worth living for (...) animals and the significance of a life’s shape. (shrink)

In this collection of essays, experts in the field of consciousness research shed light on the intricate relationship between conscious and unconscious states of mind. Advancing the debate on consciousness research, this book puts centre stage the topic of commonalities and differences between conscious and unconscious contents of the mind. The collection of cutting-edge chapters offers a breadth of research perspectives, with some arguing that unconscious states have been unjustly overlooked and deserve recognition for their richness and wide scope. Others (...) contend that significant differences between conscious and unconscious states persist, highlighting the importance of their distinct characteristics. Explorations into the nature of the transition from unconscious to conscious mind further complicate the picture, with some authors questioning whether a sharp divide between unconscious and conscious states truly exists. Delving into ontological, epistemological, and methodological issues, this thought-provoking text challenges established paradigms and paves the way for a reimagining of consciousness research. It does so in an understandable and accessible way, making this a perfect companion to both experts and students of philosophy, psychology, and related fields. (shrink)

Responding to the increasingly influential role of Hannah Arendt's political philosophy in recent years, Hannah Arendt and the Limits of Total Domination: The Holocaust, Plurality, and Resistance, critically engages with Arendt's understanding of totalitarianism. According to Arendt, the main goal of totalitarianism was total domination; namely, the virtual eradication of human legality, morality, individuality, and plurality. This attempt, in her view, was most fully realized in the concentration camps, which served as the major "laboratories" for the regime. While Arendt focused (...) on the perpetrators' logic and drive, Michal Aharony examines the perspectives and experiences of the victims and their ability to resist such an experiment. The first book-length study to juxtapose Arendt's concept of total domination with actual testimonies of Holocaust survivors, this book calls for methodological pluralism and the integration of the voices and narratives of the actors in the construction of political concepts and theoretical systems. To achieve this, Aharony engages with both well-known and non-canonical intellectuals and writers who survived Auschwitz and Buchenwald concentration camps. Additionally, she analyzes the oral testimonies of survivors who are largely unknown, drawing from interviews conducted in Israel and in the U.S., as well as from videotaped interviews from archives around the world. Revealing various manifestations of unarmed resistance in the camps, this study demonstrates the persistence of morality and free agency even under the most extreme and de-humanizing conditions, while cautiously suggesting that absolute domination is never as absolute as it claims or wishes to be. Scholars of political philosophy, political science, history, and Holocaust studies will find this an original and compelling book. (shrink)

Despite their ethical intentions, ethically minded consumers rarely purchase ethical products (Auger and Devinney: 2007, Journal of Business Ethics76, 361–383). This intentions–behaviour gap is important to researchers and industry, yet poorly understood (Belk et al.: 2005, Consumption, Markets and Culture8(3), 275–289). In order to push the understanding of ethical consumption forward, we draw on what is known about the intention–behaviour gap from the social psychology and consumer behaviour literatures and apply these insights to ethical consumerism. We bring together three separate (...) insights – implementation intentions (Gollwitzer: 1999, American Psychologist54(7), 493–503), actual behavioural control (ABC) (Ajzen and Madden: 1986, Journal of Experimental Social Psychology22, 453–474; Sheeran et al.: 2003, Journal of Social Psychology, 42, 393–410) and situational context (SC) (Belk: 1975, Journal of Consumer Research2, 157–164) – to construct an integrated, holistic conceptual model of the intention–behaviour gap of ethically minded consumers. This holistic conceptual model addresses significant limitations within the ethical consumerism literature, and moves the understanding of ethical consumer behaviour forward. Further, the operationalisation of this model offers insight and strategic direction for marketing managers attempting to bridge the intention–behaviour gap of the ethically minded consumer. (shrink)

Volume 19, Issue 7, July 2019, Page 39-40.

This chapter presents the formalist account of the moral status of an artwork as an aesthetically significant and autonomous form, with due emphasis on the Anglo-American art-for-art’s-sake aesthetic, as it developed between 1870 and 1960. The author shows that the formalist art-is-above-morals approach is a substantive moral stance in itself. Formalist aesthetics is usually presented in the literature as evincing a purist indifference to ethics, construing moral properties as external to art, in opposition to the internal pure properties of art’s (...) composition. The chapter demonstrates that this is a misrepresentation of the complex formalist prescriptive idea of the relations between art and ethics. Through its autonomy and imperviousness to external co-opting—which is accomplished by due focus on aesthetic form—art on the formalist account is held to be a paradigm of the liberalist principles of individual freedom and self-fulfillment, thus an inherent means to the good. (shrink)

ntroduction to Design Theory introduces a comprehensive, systematic, and didactic outline of the discourse of design. Designed both as a course book and a source for research, this textbook methodically covers the central concepts of design theory, definitions of design, its historical milestones, and its relations to culture, industry, body, ecology, language, society, gender and ideology. -/- Demonstrated by a shift towards the importance of the sociocultural context in which products are manufactured and embedded, this book showcases design theory as (...) an emerging sub-discipline of design, unique in its practice-based approach and its broad perception of design. It offers an in-depth understanding of the central concepts, such as "form" and "function", "theory" and "practice", through a discussion of key case studies and historical examples, such as the advent of the view of design in antiquity, the introduction of mass production to modernist design or the ideological shifts in design in the mid-twentieth century, as well as analytical tools for further dissection and learning in practice. With a focus on a combination of several theoretical knowledge foundations — aesthetics and philosophy, critical theories, cultural studies, design history and design anthropology — the reader is enabled to approach design as a central pivot around which contemporary culture revolves, reflecting, reaffirming or challenging social and cultural structures. -/- Aimed towards undergraduate and postgraduate students, as well as teachers and scholars, from across the design disciplines, Introduction to Design Theory invites readers to engage with design from an interdisciplinary perspective, departing from the traditional academic compartmentalisation of practice, history and philosophy. -/- . (shrink)

The article presents the basic error of Kuhn's philosophy of physics and an attempt to suggest how the philosophy of physics should be practiced.

This volume of the Logica Yearbook series brings together articles presented at the annual international symposium Logica 2013, Hejnice, the Czech Republic. The articles range over mathematical and philosophical logic, history and philosophy of logic, and the analysis of natural language.

This chapter presents the meeting points and conflicts between Arthur Danto’s philosophy of art and George Dickie’s avowedly succeeding theory. Its focus is on the internalist-externalist debate on the ontology of the artwork as created and perceived within the artworld. It shows that both Danto and Dickie developed anti-formalist theories, that contributed to the demise of aesthetic modernism. Inverting the formalist distinction between internal and external properties of the artwork, they classified the sensuous properties of the artwork as secondary in (...) its essence and identity. Accordingly, Danto and Dickie’s definitions of art emerged from the challenge “to be consistent with art appearing in every possible way.” Both negated the Neo-Wittgensteinians’s proposal to forgo the project of defining art and found the then-new pluralism to be revealing of the essence of art, directing philosophy to art’s nonexhibited infrastructure – beyond the reach of the eye. Across from this, the chapter presents their opposing ideas as revealed through different analyses of the concept of the “artworld”: as an intellectual sphere by Danto versus an institutional one by Dickie. Danto’s internalist/intentionalist ontology begins with the mental and stretches to its embodying material. Opposing it, Dickie’s externalist ontology points to social practices as constituting the artwork, which is attributed with the status of “arthood” by agents in its social sphere. Accordingly, I claim, Danto’s ontology is more versatile than Dickie’s. -/- . (shrink)

Reism or concretism are the labels for a position in ontology and semantics that is represented by various philosophers. As Kazimierz Ajdukiewicz and Jan Woleński have shown, there are two dimensions with which the abstract expression of reism can be made concrete: The ontological dimension of reism says that only things exist; the semantic dimension of reism says that all concepts must be reduced to concrete terms in order to be meaningful. In this paper we argue for the following two (...) theses: (1) Arthur Schopenhauer has advocated a reistic philosophy of language which says that all concepts must ultimately be based on concrete intuition in order to be meaningful. (2) In his semantics, Schopenhauer developed a theory of logic diagrams that can be interpreted by modern means in order to concretize the abstract position of reism. Thus we are not only enhancing Jan Woleński’s list of well-known reists, but we are also adding a diagrammatic dimension to concretism, represented by Schopenhauer. (shrink)